ROLE OF INTERNAL AUDITORS IN RISK MANAGEMENT Essay Example for Free

ROLE OF INTERNAL AUDITORS IN RISK MANAGEMENT Essay Effectiveness of Internal Auditing of institutions and bodies formed under Acts of Parliament has been less studied and reported in the literature. The study is focused in examining the relationship between the employees’ attitude and perception and the internal Audit’s effectiveness in delivering on their roles in a rapidly evolving environment and public’s awareness of their roles. The main aim of this research study is to better understand  and measure the effect of employee’s attitude and perception on the effectiveness of internal audit in public institutions, with National Social Security Fund as a case study. A survey of sampled 425 employees will be undertaken and the results of the quantitative and qualitative survey findings will be reported. The research is designed to be conducted using both quantitative and qualitative approaches by use of literature review, survey, and case study. Data will be collected from the chosen sample through structured questionnaires and semi-structured interviews as well as review of available documents and records targeting members of the Internal Audit. Data will be analyzed using the Statistical Package for Social Scientists (SPSS) version 11.0 tool, which is a computer based automated statistical tool and conclusions drawn; from the findings of the study, recommendations will be made which will help institutions to determine paradigm shift in attitude and perceptions by employees necessary to keep the internal audit as an effective critical function relevant in the future for robust public sector financial management and governance to assist organizations achieve their goals. CHAPTER ONE INTRODUCTION 1.0 Background to the Study. Traditionally, internal auditing in the public sector served as a simple administrative procedure to ensure compliance and it comprised mainly of checking for accuracy of transactions, pre-payment verification and control, counting assets and reporting on past events to various levels of management. However, combinations of factors in the social-political and economic discourse globally have led to greater citizen awareness and participation in the public sector governance. As a result, public institutions are moving towards higher levels of transparency, efficiency, accountability and integrity in the use of public resources. Consequently, the Institute of Internal Auditors (IIA, 1999a) redefined internal auditing as: †¦. an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by  bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. This definition signifies that internal audit has undergone a paradigm shift from an emphasis on accountability about the past to improving future outcomes to help auditees operate more effectively and efficiently (Nagy and Cenker, 2002; Stern, 1994; Goodwin, 2004). Since, the definition equally serves both the private and the public sectors (Goodwin, 2004), it is used in this study as a basis to analyze public sector internal audit effectiveness. Internal audit is effective if it meets the intended outcome it is supposed to bring about. Sawyer (1995) states, â€Å"†¦ internal auditors job is not done until defects are corrected and remain corrected.† Van Gansberghe (2005) explains that internal audit effectiveness in the public sector should be evaluated by the extent to which it contributes to the demonstration of effective and efficient service delivery, as this drives the demand for improved internal audit services. Traditionally, ineffectiveness of internal audit has been as a result of understaffing, unqualified and nonprofessional staff and underfunding. Despite invigorated internal audit function with sufficient well trained, qualified and professional staff topped up with adequate funding in the public sector institutions such as National Social Security Fund (NSSF), and being charged with responsibilities of advising management on issues of policy and compliance, accountability, financial reporting, safeguarding of assets, risk management, prevention of fraud and on economic and efficient use of resources (PFA, 2003): there are continued incidences of budget deficits, unpaid utilities, unremitted pensions, unproductive investments, irregular payments, unaccounted for funds, loss of pension cash, non compliance with policies and procedures and general mismanagement of funds. A report by the Auditor General tabled in Parliament in June, 2013 indicated savers could have lost billions of shill ings in dubious transactions and shady land deals (SNP, June 6, 2013). There is urgent need to identify critical success factors to enable the internal audit to perform effectively the roles for which it is intended in the public sector financial management and governance. 1.1Statement of the Problem Public sector institutions have functional well funded internal audit departments with well qualified and professional staff whose role is to provide the management with re-assurance that internal controls systems are adequate and that they are complied with, that risk exposures are identified and addressed, and that fraud is quickly identified and inherently deterred. However, internal auditors have continued to be ineffective as envisaged by continued incidences of fraud and corruption, abuse of authority and outright financial mismanagement of massive scale due to perception and attitude issues towards their work. This precipitates the increased risk of financial failure of the institutions, poor and compromised service delivery, public agitation and political disaffection towards the government of the day. Little has been researched on the effect of employee’s perception and attitude on the effectiveness of internal auditors. This study therefore is meant to bridge that ga p by finding out to what extent the employee’s perception and attitude is attributed to ineffectiveness of the internal auditors thus affecting the delivery of assurance services `central to organization achieving its objectives. 1.2Purpose of the Research To determine paradigm shift in employee’s perception and attitude necessary to keep the internal audit as an effective and critical function relevant in the future for robust public sector financial management and governance. 1.3Objectives of the Research The research will be guided by the following objectives: 1. To determine the effect of perception and attitudes on the effectiveness of internal audit in the public sector financial management and governance. 2. To identify value addition services required to enhance relevance and effectiveness of the internal audit function in the public sector. 3. To identify the measures that would enhance or maintain better perception and more positive attitude by employees towards internal auditors. 1.4Research Questions The research questions of this study shall be: 1. How does employee’s perception and attitudes towards internal auditors affect internal audit effectiveness in the public sector financial management and governance? 2. Which value addition services are required to enhance relevance and effectiveness of the internal auditors and in effect ensuring they are perceived well? 3. What steps can be taken to ensure the employees continually maintain a positive perception towards the internal auditors so as to achieve organizational goals? 1.5Significance of the Study This study seeks to generate useful insights on how managing employee’s attitude and perception affects internal auditor’s effectiveness which then can be used by the government and public institutions. This promotes effectiveness in the role of internal audit functions in the public sector financial management and governance by addressing the employee’s attitude and perception. It can also be used by researchers for further research as this is a new area to be studied. 1.6 Basic assumptions of the study It is assumed that the respondents would be co-operative and provide accurate information when responding to the research questions. It is also assumed that the sample size to be chosen will be adequate to enable the researcher draw valid conclusions about the population. 1.7Limitations of the study Time constraint is a limiting factor because the study has to be concluded within a short time. Availability of funds is also a limiting factor to the study since the researcher is self sponsored. There is also no assurance that the respondents would return all the questionnaires duly completed, neither is there a guarantee that the subjects would respond to all the questions put forward to them comprehensively. The answers of some respondents may not be representative of the whole population. The condition of the subjects may affect their responses as emotions may be involved thus affecting their accuracy in responding. 1.8Delimitation of the study The study shall be restricted to three Branches of National Social Security Fund, within Rift Valley region. The study shall focus on how effectiveness of internal audit functions in public sector financial management and governance are affected by employee’s perceptions and attitudes. Public sector may be defined to include the Central Government, the courts, the National Assembly, the Senate, Constitutional Commissions, County Governments and institutions and bodies formed under an Act of Parliament. For precision and focus, the purpose of this study shall be restricted to public sector institutions formed under an Act of Parliament and case study is NSSF. Literatures on other independent variables are not to be studied as this research is to be narrowed down to employee’s perceptions and attitudes only. Due to time constraints and the budget, population to be studied is only narrowed down to NSSF staff which is convenient to the researcher within the province. On the methodology to be used, Telephone interviews wouldn’t be applied as it is unreliable, the employees may not cooperate, and is expensive than a candid face to face interview where all staff may be met in the same place as per their convenience. 1.9Organization of the study Chapter one provides a background on internal audit effectiveness, statement of the problem, purpose and objectives of the research, research questions that the study looks forward to answering, significance of the study, basic assumptions of the study, limitations to the study and delimitations of the study. Chapter Two outlines the various schools of thought on what constitutes internal audit effectiveness and factors affecting it, as expounded in various literatures available. Chapter three outlines the research design and methodology used for purposes of completing the study. It also describes in details research design, target population, sample, sampling procedure and data collection instruments. Chapter four will contain data analysis, presentation and interpretation while chapter five shall provide a summary of findings, discussion, conclusions and recommendations. This is followed by references and appendices sections. CHAPTER TWO LITERATURE REVIEW 2.0 Introduction This chapter is will cover critical review of literature by other scholars and writers in relation to and the implication of employee perception and attitude on internal audit function and its effectiveness in the public sector financial management and governance. 2.1 Internal Audit Function Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organizations operations (IIA, 2002). It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes (Collier, etal, 1991). With this description forming a foundation, the essential characteristics of an effective internal audit function can be framed. According to Institute of Internal Auditors (IIA, (1999), internal audit is an important part of the corporate governance structure within an organization. Corporate governance includes those oversight activities undertaken by the board of directors and audit committee to ensure the integrity of the financial reporting process. Three monitoring mechanisms have been identified in the corporate governance literature. They are external auditing, internal auditing and directorships (Anderson et al, 1997; William, 2000) as well as the audit Committee (IIA, 2003). 2.2Internal Audit Evaluation Evaluating the internal audit function is to examine how well it can detect errors within an organization as well as fraud that have received greater emphasis (Rittenberg Anderson, 2006). The internal audit function is an important function that has been shown to add value and reduce detected errors by external auditors (Godwin, 2003; Carcello, 2005). Farber (2005), observed that the objective of internal audit function is to improve on the effectiveness of risk management, control and governance. Nestor (2004)  observed that internal audit function is taken to be an important governance tool to protect corporations from internal criminal behavior. Further, the professional literature suggests that internal audit is a vital tool in fraud detection when assets are misappropriated by employees or outsiders (Carcello et al, 2005b; Rittenberg and Anderson, 2006). As a result of the increase in accounting scandals in recent years, the internal audit function has received impressive atte ntion as an important contributor to effective public sector financial management and governance. Furthermore, the issue of effectiveness of internal audit is indispensable because it will create improvement in the government ministries (Unegbu Kida, 2011). In line with this, consideration over the measurement of the effectiveness of internal audit function keep receiving significant challenges, consisting the finding of the best and relevant method for measuring the efficiency and effectiveness of internal audit (Bota Palfi, 2009; IIA, 2010; Spertus et al, 2010). In this vein, measurement of internal audit effectiveness should be considered because it has a role to play in achieving public sector objectives. Therefore, Arena and Azzone (2010), Chaveerug (2011) and Mihret et al, (2010) emphasize the need for future studies to examine the factors that influence internal audit effectiveness and the possible interactions among them. Equally, it is interesting to focus on the model that will lead to the strength of internal audit effectiveness (Aguolu, 2009). Consequently, many stu dies that have been conducted on internal audit effectiveness give more concern to private sector and the central government and its various ministries and departments. Internal Auditing of institutions and bodies formed under Acts of Parliament has been less studied and reported in the literature. 2.3Internal audit effectiveness: The word â€Å"effectiveness† have been defined by different researchers, for instance Arena and Azzone (2009) defined effectiveness â€Å"as the capacity to obtain results that are consistent with targets objective,† while, Dittenhofer (2001) view effectiveness as the ability toward the achievement of the objectives and goals. In the same context, a program can be seen as effective if its outcome goes along with its objectives (Ahmad et al, 2009; Mihret et al, 2010). In this situation, internal audit effectiveness means  the ability of the internal auditor to achieve the established objective within the public sector institution. This goes along that the objectives of an internal audit for every organization depend on the goals set out by the management of the organization (Pungas, 2003) as such, the objective of internal audit in public sector institutions should also go a long with the set up goals by the management of the particular institutions and Acts of Parliament that established them. With regard to that, the internal audit should be able to achieve the established objective in order improve the performance of the organization. Consequently, to determine whether the internal auditing function is operating effectively or not, some things have to be considered which include; identification of the basic objective of internal auditing; define the goals to be accomplished by the internal auditing and establish measures that will assist toward the achievement of those goals (Aguolu, 2009; Dittenhofer, 2001) while Cassandra et at (2008) argued that in order to achieve internal audit objective, three basic c onditions must be satisfied i.e. independence; organizational status; and objectivity, also (Feizizadeh, 2012) consideration was that, for an internal audit function to achieve high levels of effectiveness these four items must be consider; goes along with stakeholder needs; achieves best to his abilities; complies with relevant professional standards and; performance measures. Thus, Beckmerhagen et al (2004) also argued that the audit effectiveness should not be measured based on achievement of the audit objectives or on the number of findings of the internal auditor alone, but also more important is to determine the quality and suitability of the audit plan, execution and follow-up. Similarly, Shareholders have the power to remove any internal auditor that is ineffective (Dhamankar Khandewale, 2003). This should also be the case in public sector, where internal auditors that are not effective despite the provision of all necessary measures that might have improved their effectiveness, should be removed by the stakeholders. Generally, researchers have also indicated some of the reasons behind the ineffectiveness of internal audit to include; ineffective management controls, non clear definition of objectives by some organizations and inadequate support from top management (Ahmad et al, 2009; Dittenhofer 2001; Unegbu Kida, 2011). Therefore, in line with their findings, the implications of an ineffective internal audit in a public sector management can lead to; the possibility of the emergence of fraud; low or non compliance with internal policies and procedures; ineffective financial decision for successful operation (Unegbu Kida, 2011). Hence, the effective internal audits carry out an independent evaluation of the financial and operating information and systems and procedures with a view to provide good recommendations for improvements (Mihret Yismaw, 2007; New Delhi, 2006). That is why proper internal organization is also essential factor that lead to the achievement of internal audit effectiveness. Similarly, internal audit effectiveness can also be enhanced by ensuring consistency in the documentation of audit work, quality of reporting and proper implementation of their recommendation (Mihret Yismaw, 2007). Therefore, having such effective internal audit within organization, will automatically helps to achieve performance and profitability and prevent in loss of revenues particularly in public sectors (Vijayakumar Nagaraja, 2012), even though Pilcher Gilchrist and Singh (2011) observed that efficiency and effectiveness of audit in a public sectors context is more complex than in the private sectors. Several studies have been conducted on the internal audit effectiveness. For example the study carried out by Ahmad et al (2009) on the effectiveness of internal audit in Malaysian public sector, using simple percentage for data analysis found the lack of audit staff is ranked as the major problem faced by internal auditors in conducting an effective internal auditing. The study concluded by suggesting that future studies should adopt other methods such as field survey of wider groups of internal auditors both in public and the private sectors. Likewise, Theofanis, et al (2011) examine the relationship between element of internal control system and internal audit effectiveness and the result of the study reveal positive relationship between the two relationships. Even though the studies used only 52 Hotels in Greek as a sample and mail survey for data collection, but at conclusion they suggest that if future studies should carried out research on internal audit effectiveness with large sample, the result will be better than their own. Also Feizizadeh (2012) carried out study on strengthening internal audit  effectiveness and found that most of the companies measure and quantify the performance effectiveness of their business activities. Therefore, looking at the above studies, they consider the effectiveness of internal audit at company’s level, hotels and banks ignoring such effectiveness at local level. In this vein, this study extends the previous study through examining such effectiveness at public sector institutions and mainly on the employee perception and attitude which many did not cover. 3.4 Conceptual Framework Figure 1: Conceptual Framework of factors influencing Internal Audit CHAPTER THREE RESEARCH METHODOLOGY 3.0Introduction This chapter will focus on the methodologies used for the study which will include: research design, study area, identification of the target population, sample selection method and size, data collection techniques, data analysis methods and the anticipated constraints. 3.1 Research design The study will adopt a cross sectional survey design where both qualitative and quantitative methods of data collection and analysis will be used. The respondents will be selected from different departments within the branch; this includes; managers, Internal Audit, Human Resource, Information technology staff, Finance and Accounts staff of NSSF. 3.2Scope of the study The study will be carried out at NSSF Branches at Nandi Hills, Kericho and Sotik in Rift Valley Region. All information and respondents targeted to participate in the study are expected to be easily accessible in the offices situated in these places. Other variables will not be considered in this study. It is limited to the attitude and employees’ perception 3.3Population The public sector in Kenya constitutes the central government and the allied ministries and departments, the county governments and the related departments, the courts, constitutional commissions and institutions and bodies formed through Acts of Parliament. It is the single largest employer of internal auditors, but the target population for this study within the NSSF will include and be stratified as: Branch Managers, Accountants, and other staff, totaling 425 possible respondents. 3.4Sample Selection and Size A purposive sample is used. Accordingly a survey type of research will be adopted in which a sample from the target population will be used for the study. The total staff population in NSSF is 1455. To arrive at the sample size for the purpose of this research study, a sample size calculator is used. By putting the confidence level at 95% and a confidence interval of 4, the sample size needed to be selected is from the 1455 employees will be 425 which represent 29.2% of the sample target population. This represents an average of a third of the total number of members of staff and will be representative enough for this research. It is distributed as shown in the table below: Composition of staff with NSSF Kenya for the purpose of the research working. Category Target Population Target Sample Percentage of target population Managers

Paulo Freires Pedagogy Of The Oppressed Literature Essay

Paulo Freires Pedagogy Of The Oppressed Literature Essay The Pedagogy of the Oppressed was written in 1968. The book became widely popular within a few years and was the subject of discussion by many people in the educational world as well as activists. In the teaching realm this book can be seen as something like an icon. It gives an inside view of the relationship triangle involved with education. The book can be seen as a set of guiding principles which Freire admits are skills hes learned through experience. Freire encourages individuals to use growth through situations from daily life and learned lessons from circumstances as tools to further your learning experiences. Paulo Freires purpose in writing the Pedagogy of the Oppressed is to help oppressed individuals form themselves and avoid being formed by other peoples acts of oppression. This book has a high level of vocabulary and word scheme that helps in its own way to educate the reader not just of oppression but in literacy as well, which was one Freires main works in life. Throughout this book you will find different proposals made by Freire to help individuals form themselves and heighten their own education. One of such examples is for a person to take his own life experiences that are constantly encountered instead of made up occurrences to rationalize problems in the educational aspect. Paulo Freire was born September 19, 1921 in Recife, Pemambuco, Brazil. His family was one that would be considered middle class. His father Joaquim Freire was an officer of the Pemambuco military police, while his mother tended to the home. During the Great Depression, the familys economic troubles resulted in them relocating in Jaboatao, which is where most of Paulos childhood and early teen years were spent. His mother managed to get him accepted into a private school in Recife, on a scholarship when he entered high school. Later in life Paulo would return to teach Portuguese at the same institution. At the young age of 13, Freires father passed away, that was the year of 1934. Paulo had a hard time making his way into the upper class society in his high school, because of his middle class status. School was a very important factor to the young adolescent and he strived to do his best in his studies. At the age of 20, Paulo was in Law school and had already mastered his grammar in Portuguese and was starting his studies in philosophy Sociology. In 1943 Paulo Freire married a elementary school teacher names, Elza Oliveira, just a year after he started Law School. Freires Law career was a short one which ended before he could even put his skills to use with his first client. Freires wife confided in him that shes hoped hes change his mind to education. Later the majority of his life would be based around his works in education and his strives to make improve the educational system. In 1946 Freire took over the Pemambuco Department of Education and Culture of the Social Service Industry as the Director. His 10 year term is detailed in the Pedagogy of Hope, another of Freires great works. The experience helped further Freires achievements by giving him a basis on which to develop his doctoral dissertation in 1959. This is what led to his first book, Education as the Practice of Freedom, which was completed and published during the premature years of his exile in Chile in during 1965. During 1957 Paulo was also appointed as the director of SESIs Pemambuco Regional Chapter Division of Research and planning. In 1959 Freire was appointed as the professor of the History and Philosophy of Education at the School of fine arts, after his thesis was accepted and hed done much traveling and consulting with other SESI programs as well as founding the Capibarbie Institute which is committed to scientific, ethical and moral education. Freire received many accomplishments and recognitions of honor as well as appointments of honor, many of which were educationally related. However after March 31, 1964 Freires exceedingly advancing career took a pause. After Freires participation for education movements and the peasants proved able to read the military came in and took control, throwing Paulo into prison twice and sending him into exile. To better understand the purpose of the book, it is essential to first know the meaning behind the title. According to Merriam-Websters online dictionary, the meaning of the word Pedagogy is: The art or science of teaching; especially: Education. This is the basis of the book itself; Freire directs our attention to the relationship between that of a teacher and student along with society Another word that it is vital to understand is Oppressed, I turned once again to Merriam-Webster for this definition which is as follows: To crush or burden by use of power and authority. Paulo Freires Pedagogy of the Oppressed gives us a view into the education system and how it is becoming less of a good learning tool. The education system has become less creative, and the teachers are sucking the very supplement of life out of the lessons. The minds of students today resemble that of storage, filled solid with memorized information that is later replaced when the next subject is being taught. We can see evidence in this today as many teachers focus in the classroom is prepping their students to the states standards so that they may pass the standardized tests. The teachers teach specifically to the test continuously replacing information in the students storage so that only the test materials remain. Freires book clues us in on the relationship between teacher and student, and the method that the teachers try to instill in the students to produce the perfect student, some of which include: The teacher is the main subject or model for the students, and the students are objects waiting to be molding into what the teacher perceives to be the perfect student. This relationship refers to Freires comment in his book During the initial stage of their struggle the oppressed find in the oppressor their model of manhood. (Freire 46) This is one of the quotes I selected throughout the book that I believe help the reader to gain insight to the message being delivered through Freires text. Oppression of students is much easier the more teachers dominate and control their students. Sometimes they are successful in their endeavors and others times the students notice this and rebel in an attempt to challenge the teachers and dominate over them instead. Freedom is acquired by conquest, not by gift. (Freire 47) This quote is used not only to give hope but also instruction. Sometimes shedding a previous habit or custom seems near impossible but in Freires text he uses this statement to show that there is a way to break free from the overbearing rules so that one may gain his or her freedom. When reading the book I saw that the main tool of domination when using the Oppressor-Oppressed method in education is the banking approach. The banking method, which is only the act of depositing information into a student, has very little connection to critical thinking skills or creative thought process. The method is set up that way so that there is no room to threaten authority. In this aspect the teacher is superior because they know all the information that they are to instill in the student but it is highly unlikely that through lecture alone the student will understand the importance and application of this new information, which the teacher more than likely will know . This is another example of the relationships Freire talks about amongst students and teachers, the teacher knows everything and the students know nothing. I find this to be false though, even though the oppressed (students) are more often than not at a great disadvantage to the knowledge of the teachers they, being oppressed know in a different sense a far greater importance than their oppressors. In the Pedagogy of the Oppressed Freire says Who are better prepared than the oppressed to understand the terrible significance of an oppressive society? Who suffer the effects of oppression more than the oppressed? Who can better understand the necessity of liberation? They will not gain this liberation by chance but through the praxis of their quest for it, through their recognition of the necessity to fight for it. And this fight, because of the purpose given it by the oppressed, will actually constitute an act of love opposing the lovelessness which lies at the heart of the oppressors violence, lovelessness even when clothed in false generosity. I took this to mean that even though they may be oppressed in the end it is the oppressed who often teach the oppressor a far greater lesson than they would have been able to teach themselves. Oppression can be the control factor in everything we as a people do. In education there is a formula for the success and Oppression is the control factor in the experiment. Without oppression students would use their creativity analytical skills to seek out the answers to challenges in everyday life as well as in the classroom. One thing that is very important to understand about education is that there isnt one set method or formula to teach or learn something, there is only what works best for the teacher or learner. Freires argument presented in the Pedagogy of the Oppressed is indisputable. He delivers his view not by the over-use of factual information and evidence but by creating a sense of either acceptance or denial of his belief. The author is able to deflect opposing arguments by first establishing his idea of the Oppressor within. Then throughout reading the book that single idea is able to back Freire in the majority of his statements leaving many critiques unable to ridicule his work. One of Freires arguments was that educators needed to have a profound trust in people. Their goal is to be able to understand, accept and connect with the people so that they may help raise a type of awareness in the people and their actions. However this goal can sometimes back-fire and end with negative results, if done incorrectly and with force, no compromise, disregard for the peoples culture and beliefs. Paulo Freires Pedagogy of the Oppressed was a wonderful read and left me insightful to the teacher student relationships, the beliefs of Paulo Freire . I believe that Freire put much thought and passion into the writing of this book and more than proficiently backed his opinion and arguments throughout the book in its entirety. Freires tone and attitude suggest that we are either supporters of the oppressed or oppressors ourselves. While this is a standard good vs. evil theme there is a more in depth meaning behind Freire forcing you to choose a side. This however can only be taken to a certain level without potentially warping future educators, resulting in an unbalanced structure and behavior. While reading, I got the sense that the author was often using everyday occurrences to help relate to pedagogical situations. The authenticity of my thought pattern here could be very accurate because after doing some research on Paulo Freire I saw in his biography that Pedagogy of the Oppressed was written with influence from some of Freires very own experiences in the educational career. His method makes a great deal of sense seeing as his approach was to reach and educator the world of the education system. This book is ideal for educators as well as parents and students. The Pedagogy of the Oppressed explains in great details the education system and the relationship of powers amongst students and teachers. Freire divides the world into the oppressed and oppressor, this is the under the assumption that the wielder and submitters to power fall into those categories. Although neither is free from the other, the oppressed are those who take the brunt of the relationship. Not only are the oppressed being suppressed by their oppressors but they also are conflicted with a fearfulness of freedom. (Freire 47) This confliction is what allows the oppressors to maintain and strengthen their superiority and keep the oppressed in a state of inferiority. I believe it was Freires hope that in writing this book and sharing his insight with the world he would somehow manage to lend a hand in the oppressed realizing their fate and perceive the reality of oppression not as a closed world from which there is no exit, but as a limiting situation which they can transform. (Freire) Although many educators have analyzed this book along with students, parents, and various people in the political world there are still many who do not grasp the importance of Freires work. The pedagogy of the oppressed is an instrument for their critical discovery. It is tool of liberation for the oppressed who have not realized their state of oppression. Once a person reads this book, if Freire has a accomplished his goal in that individual they will being to notice topics that Freire mentions throughout the book and realize that they may or may not have been a victim of oppression at some point in their lives.

The Media :: essays research papers

The Media   Ã‚  Ã‚  Ã‚  Ã‚  The media has been causing problems and clashes in opinions probably ever since the television was invented. The media probably started out OK, but after a while, they started twisting opinions and stories, and taking sides. I think that the media is going to twist a story to make it more interesting once too many times, and someone is going to sue them badly for it. I would like to prove that the media sometimes messes up the truth.   Ã‚  Ã‚  Ã‚  Ã‚  The media sometimes finds a certain person and makes his/her story sound worse and sadder so that they can get sympathy for that person and then asks people to send money to help the person out. Not that that is a bad intention, but it is none of our business. I think that the media should just publish pictures, and then let you choose who you want to feed.   Ã‚  Ã‚  Ã‚  Ã‚  There is also the possibility that the only reason that big news companies just need filler for their network, so they go to another country to find some story on miserable people. If I was in some tribe in Africa or something I would not want anyone bothering me by putting a camera in my face. I would want the money to buy food, but if someone over in America just needed my story for filler, I wouldn't be too happy.   Ã‚  Ã‚  Ã‚  Ã‚  It should be the tribe's leader that should have to get the tribe out of trouble in any way that he could. It is not our business to send them our money to get food for the people that got themselves into trouble, but I think it makes people feel good to donate things to needy people. I just think that the media isn't telling people the whole story. Maybe the starving people spent all their money on drugs? I doubt that many people would send their hard earned cash if they knew that the person was just going to buy more drugs with it.   Ã‚  Ã‚  Ã‚  Ã‚  I think that the media has been messing up stories and opinions, but I'm sure that they did some good work also. It would be pretty hard to get

Individual Learning Styles Essay -- Teaching Education School Essays

Individual Learning Styles The purpose of this research paper is to examine learning styles theories to determine if teaching students to use their own particular learning style can help ail them in increased educational success. The learning style aspect consists of six key areas including brain processing, sensory modalities, physical needs, environmental preferences, social aspects, and attitudes. Besides the way a person operates, there are two other important factors that play a key role in effecting a person?s learning style. These important factors include each individuals learning patterns and a theory known as multiple intelligences. Individual learning patterns are focused on four main types ES, IN, EN and the IS. The theory of multiple intelligences is based on eight types of intelligences, these include visual/spatial, verbal/linguistic, Logical/mathematical, bodily/kinesthetic, Musical/rhythmic, interpersonal intelligence, and finally naturalist. It is very important to understand and explore each individuals learning style. Analyzing one?s own particular learning style can be very helpful and beneficial to the student by aiding them in becoming more focused and an attentive learner, which ultimately will increase educational success. (Fatt, Teng, 2000). Discovering this learning style will allow the student to determine his or her own personal strengths and weaknesses and learn from them. Aside from that, this process will improve one?s self esteem because now the student will feel more comfortable and prepared to take on the learning challenge, also gives student the confidence needed to achieve their goals (Creative Learning Company, 2001). Students will also benefit from the simple fact that now the... ... causes learning failure. Campbell, L., & Campbell, B. (1999). Teaching & learning through multiple intelligences. Boston, Mass: Allyn and Bacon. Explains how to make the best out of one?s own personal learning style not only through learning but through the teaching aspect as well. Silver, H.F., & Strong, R.W., & Perini, M.J. (2000). So each may learn: Integrating learning Styles and multiple intelligences. Alexandria, VA: Association for Supervision and Curriculum Development. Shows that when putting together one?s own particular learning style with the theory of multiple intelligences, the student will maximize their learning capability. Learning Styles and Your Child. (2001). Encarta. Microsoft Corporation Defines learning styles as a whole and explains how parents and teachers can best accommodate each child through their learning experience. Individual Learning Styles Essay -- Teaching Education School Essays Individual Learning Styles The purpose of this research paper is to examine learning styles theories to determine if teaching students to use their own particular learning style can help ail them in increased educational success. The learning style aspect consists of six key areas including brain processing, sensory modalities, physical needs, environmental preferences, social aspects, and attitudes. Besides the way a person operates, there are two other important factors that play a key role in effecting a person?s learning style. These important factors include each individuals learning patterns and a theory known as multiple intelligences. Individual learning patterns are focused on four main types ES, IN, EN and the IS. The theory of multiple intelligences is based on eight types of intelligences, these include visual/spatial, verbal/linguistic, Logical/mathematical, bodily/kinesthetic, Musical/rhythmic, interpersonal intelligence, and finally naturalist. It is very important to understand and explore each individuals learning style. Analyzing one?s own particular learning style can be very helpful and beneficial to the student by aiding them in becoming more focused and an attentive learner, which ultimately will increase educational success. (Fatt, Teng, 2000). Discovering this learning style will allow the student to determine his or her own personal strengths and weaknesses and learn from them. Aside from that, this process will improve one?s self esteem because now the student will feel more comfortable and prepared to take on the learning challenge, also gives student the confidence needed to achieve their goals (Creative Learning Company, 2001). Students will also benefit from the simple fact that now the... ... causes learning failure. Campbell, L., & Campbell, B. (1999). Teaching & learning through multiple intelligences. Boston, Mass: Allyn and Bacon. Explains how to make the best out of one?s own personal learning style not only through learning but through the teaching aspect as well. Silver, H.F., & Strong, R.W., & Perini, M.J. (2000). So each may learn: Integrating learning Styles and multiple intelligences. Alexandria, VA: Association for Supervision and Curriculum Development. Shows that when putting together one?s own particular learning style with the theory of multiple intelligences, the student will maximize their learning capability. Learning Styles and Your Child. (2001). Encarta. Microsoft Corporation Defines learning styles as a whole and explains how parents and teachers can best accommodate each child through their learning experience.

Autosomal Chromosomal Abnormalities Essay -- Genetic Disorders

Where does DNA come from? What is DNA? What is a Trisomy? DNA comes from our parents, we get half from mom and the other half from dad. DNA is two strands of nucleotide bases coiled into a double helix. The four nucleotide bases are Adenine, Thymine, Cytosine, and Guanine. Adenine pairs with Thymine and Guanine pairs with Cytosine. Each set has 23 single chromosomes- 22 Autosomes and one X or Y sex chromosome. (Massimini, 2000). â€Å"Your mother can give you only an X chromosome, but your father can pass on an X or a Y chromosome. If you receive an X chromosome from your father, the XX pair makes you genetically a female. If you receive a Y chromosome from your father, then your XY pair you're genetically a male (mayoclinic). Trisomies occur when there is an extra chromosome. An example of this would be, we have a total of 46 chromosomes (23 from each parent). When one extra is added this is a trisomy because now there’s 47 chromosomes. â€Å"There are two different forms of trisomy they are as follows: Partial Trisomy- part of a chromosome attaches itself to another chromosome, and Mosaic Trisomy- every cell contains extra† (Massimini, 2000, p.48). DNA replication is when cells make copies before they divide. DNA is held together by Hydrogen bonds. Hydrogen bonds are broken by an enzyme and DNA polymerase makes a complementary strand of each parent strands. DNA polymerase moves along the strand of DNA, and uses the bases as a template to make a new strand of DNA. It matches A with T and G with C as it moves along the strand. DNA liagase is the glue that seals any gaps holding the new strand together. DNA polymerase proof reads its work and corrects any mistakes it finds. If a mistake goes uncorrected the error will become a mutation, c... ...get pregnant. If the other partner is a carrier too then the baby will express the disorder. References Evans-Martin, F. (2009). Genes and Disease Down Syndrome. New York, New York. Chelsea House, Infobase publishing Martini, H., Nath, J., & Bartholomew, E., (2012). Fundamentals of Anatomy and Physiology 9th edition, California, Pearson Publishing Massimini, K. (2000). Genetic Disorders sourcebook 2nd edition, Michigan, Omnigraphics Mayoclinic staff. (Aug 17, 2010). Triple X Syndrome. Retrieved from http://www.mayoclinic.com/health/triple-x-syndrome Santrock, J. (2011). Life-Span Development 13th edition, New York, New York. McGraw-Hill Starr, C., Evers, C., & Starr, L. (2009). Biology Today and Tomorrow with Physiology. Mason, Ohio. Cengage Learning Trisomy 18 foundation. (2010). Trisomy 18. Retrieved from http://www.Trisomy18.org

Marketing and Robertson Tool

Q) If you were Mr. Vincent would you try to gain control of Robertson tool in May 2003 If I were Mr. Vincent , yes I would like to gain control of Robertson tool in May 2003. The synergy after acquiring as well as profits which would be gained after the merger will be more than the cost of the merger. Monmouth had earlier acquired Dessex. It acquired a quality product line, an established distribution system of 15000 retail hardware stores spread across United States as well as in Canada and Mexico. The Acquisition of Dessex provided a solid base for the other two companies which were added, Keane and Kroll.Keane was highly profitable but was under mismanagement whereas Kroll was a leading supplier of soldering tools to industries, electronics and consumer market. The sales force in Monmouth’s Dessex-Kroll-Keane tools lines overlap with Robertson and this would provide a one of the opportunities of lowering costs of operations. Robertson was one of the largest domestic manufac tures of cutting and edge hand tools and a leader in its two main product areas. This well fitted with Monmouth’s strategy to acquire only leading companies in their respective market segments.The two companies will also complement each other in terms of their sources of earnings where Robertson’s’ strength in the industrial market and its strong European distribution system would of great asset and would pull Monmouth’s products strengthening their presence in this market. Acquisition of Robertson Tool fits well with Monmouth’ diversification strategy and will allow them to broaden markets and be less sensitive to the general economic conditions. Robertson has great distribution system with coverage all over the world.Robertson is believed to have the strength to grow as fast as other companies in terms of sales (6%-7%) in its industry. More importantly, it could provide Monmouth the diversification of product line. The expansion in the hand tool market would lessen the volatility of Monmouth caused by the cyclical nature of heavy machinery and equipment sales. Besides, Monmouth could help Robertson Tool reduce its cost of goods sold and selling expenses substantially, due to the elimination of sales and advertising duplication and excessive number of products.The two companies would also be complementary since they each dominate in the industrial and consumer market. Q) Why is Simmons eager to sell its position to Monmouth for 50$ per share? Simmons wanted to gain a majority stake at Robertson yet he was falling short of 249000 shares which needed to give him majority control. Simmons now feared that Robertson might merge with NDP and he would have to receive NDP common stock for its 177000 shares of Robinson Stock which he knew wasn’t good at all.On the other hand, a merger of Monmouth and Robertson would allow Simmons to convert its share into common stock of Monmouth at an acceptable exchange rate. Simmons expecte d a rebound from cyclical downturn and Monmouth stock would show price appreciation. The stock was traded on NYSE which provided substantial liquidity. So he agreed for 50$ per share as it was a good price. Moreover the Book value was $53 so it seemed to be a pretty good deal for Simmons. Marketing and Robertson Tool Q) If you were Mr. Vincent would you try to gain control of Robertson tool in May 2003 If I were Mr. Vincent , yes I would like to gain control of Robertson tool in May 2003. The synergy after acquiring as well as profits which would be gained after the merger will be more than the cost of the merger. Monmouth had earlier acquired Dessex. It acquired a quality product line, an established distribution system of 15000 retail hardware stores spread across United States as well as in Canada and Mexico. The Acquisition of Dessex provided a solid base for the other two companies which were added, Keane and Kroll.Keane was highly profitable but was under mismanagement whereas Kroll was a leading supplier of soldering tools to industries, electronics and consumer market. The sales force in Monmouth’s Dessex-Kroll-Keane tools lines overlap with Robertson and this would provide a one of the opportunities of lowering costs of operations. Robertson was one of the largest domestic manufac tures of cutting and edge hand tools and a leader in its two main product areas. This well fitted with Monmouth’s strategy to acquire only leading companies in their respective market segments.The two companies will also complement each other in terms of their sources of earnings where Robertson’s’ strength in the industrial market and its strong European distribution system would of great asset and would pull Monmouth’s products strengthening their presence in this market. Acquisition of Robertson Tool fits well with Monmouth’ diversification strategy and will allow them to broaden markets and be less sensitive to the general economic conditions. Robertson has great distribution system with coverage all over the world.Robertson is believed to have the strength to grow as fast as other companies in terms of sales (6%-7%) in its industry. More importantly, it could provide Monmouth the diversification of product line. The expansion in the hand tool market would lessen the volatility of Monmouth caused by the cyclical nature of heavy machinery and equipment sales. Besides, Monmouth could help Robertson Tool reduce its cost of goods sold and selling expenses substantially, due to the elimination of sales and advertising duplication and excessive number of products.The two companies would also be complementary since they each dominate in the industrial and consumer market. Q) Why is Simmons eager to sell its position to Monmouth for 50$ per share? Simmons wanted to gain a majority stake at Robertson yet he was falling short of 249000 shares which needed to give him majority control. Simmons now feared that Robertson might merge with NDP and he would have to receive NDP common stock for its 177000 shares of Robinson Stock which he knew wasn’t good at all.On the other hand, a merger of Monmouth and Robertson would allow Simmons to convert its share into common stock of Monmouth at an acceptable exchange rate. Simmons expecte d a rebound from cyclical downturn and Monmouth stock would show price appreciation. The stock was traded on NYSE which provided substantial liquidity. So he agreed for 50$ per share as it was a good price. Moreover the Book value was $53 so it seemed to be a pretty good deal for Simmons.

Cultural Event Paper

A cultural event that I have attended in the past that has had a memorable affect on my life was a Native American Powwow. This event takes place every year, Thanksgiving weekend in Tucson, AZ. I arrived in the late afternoon, as the sun was going down. I remember seeing many different types of people, from tourists to the different Native American performers. The physical setting of this particular celebration was outside, and based around, one main circle. Drums were beating so loud, you could feel the pound inside your chest. Different activities were going on all around, such as dancers, vendors, and a huge variety of foods to choose from. The circular dancing arena is known as the arbor, this area is blessed before any of the events begin (Schultz, 2001). This area is considered to be sacred ground, and is respected throughout the entire celebration (Schultz, 2001). The arbor was made of tree limbs and leaves. The four main entries into the festivities were used to resemble the four points of a compass (Schultz, 2001). The dancers entered from the east entrance, and the main announcer was located by the West entrance. Many spectators were sitting on blankets, and some on lawn chairs. The environment was relaxed, and a very friendly atmosphere. The activities included dance and drum contests, different ceremonies, and many different vendors. The crafts were all handmade and amazing. Each piece looked as if it were specially made from the heart. The Native American culture to me felt festive, warm, and very inviting. The dancer’s come from many different tribes. Their faces were painted, and their costumes consisted of beautiful festive colors. They were made of feathers, sequence, dye, and other natural fabrics. A powwow is a Native American gathering, or celebration that began with the Plains tribe, and continued to other Native American tribes through the years (Schultz, 2001). A powwow is also the oldest known public ritual of the Native Americans (Schultz, 2001). This culture considers this particular festivity, a celebration of the circle of life. They include much of their culture in their dance, music, art, food, and drumming, especially while performing these rituals (Schultz, 2001). In the past powwows took place around seasonal changes. This changed as non-natives began to join in celebrating these Native American customs (Schultz, 2001). Native American powwows earliest record dates back to July 4th, 1900 in a Missoula, MT newspaper (Schultz, 2001). Native Americans hold a type of esoteric concept that comes from their philosophy of preserving their environment as well as their kinship that ties them together (Access Genealogy, 2009). They not only have social ties, they are politically and religiously organized through their rituals, government, and other institutions (Access Genealogy, 2009). They work together to reside in a territorial area, and speak a common language (Access Genealogy, 2009). They are not characterized by any one certain structure (Access Genealogy, 2009). However, the society agrees on fundamental principles that bond together a certain social fabric (Access Genealogy, 2009). Different Native American tribes throughout the years have had different ideas, opinions, philosophies, which are not always predetermined by their past ancestors. The roots and customs of Native American tribes run deep. A feeling of respect and tradition is in the air. Every little detail has meaning and a certain level of pride and of importance to each individual taking part in the ceremony. According to Access Genealogy, 2009, â€Å"Humanities are studies of the human condition, whether it is the study of art, sociology, anthropology, literature, history, or any other human endeavor. † Humanities are the core of humanism, and are the product and creativeness of each individual society. Each culture’s has its own form of expression; in this case, it was the powwow. This was a way to entertain and promote awareness to the Native American culture. They are not afraid to show who they are, like other cultures, which can be more refined in the way they celebrate. Native Americans choose to embrace their heritage, and make it a part of their everyday lives. They are trying to hold on to a special place from their past, and not let it slip away. America is known as the â€Å"Melting Pot† with many different cultures, I believe that celebration is a way for each culture to hold onto their identity, and gain respect in a world that is constantly changing.