Abolition of the Death Penalty Essay Example | Topics and Well Written Essays - 1000 words

Abolition of the Death Penalty - Essay Example Means of capital punishment include but not limited to; hanging, crucifixion, electrocution, stoning etc. Van Den Haag gives five reasons justifying the constitutionality of the death penalty by concluding that the constitution allows for death penalty which is not the case (van den hag 128).The constitution states that â€Å"if life was to be taken away as form of punishment, then it must be in accordance with the due process of the law†, this proposition is conditional and accords the government a choice to either abolish it or effect it in light of the due process of the law. For this reason I wish to put forth arguments that would lead to the abolition of death penalty. Dissenting Van den hag argues that the death penalty acts as deterrence for future murders. Death being the most severe form of punishment is most feared and a murder would think before carrying out his intention. Previous studies have shown that quiet a number of murders were deterred since the introductio n of death sentence. However, the death sentence takes quiet a long time before it is administered and the use of alternative equally feared forms of punishments could be used instead as a form of deterrence. Deterrence has its limitations as someone already imprisoned and sentenced for death would not be afraid to kill their inmates as well as the prison guards. Death sentence can only be effective in deterring murders if it is carried out fast enough which is usually not the case. Retributive justice comes into play when an imbalance occurs in society due to a loss of life from the hands of a criminal. That balance must be restored by taking away the murderers life. Concurring In rebuttal to deterrence, the death sentence has not been proven to deter future murders. The difference between life imprisonment and death sentence is negligible. Death sentence can have the effect of brutalizing the society, which then makes it a less effective tool for deterring murder as this increases the possibility of more murder (Anckar, 2004, 189). Most murders are committed by people in altered states of mind. It might be that a person acted in moments of immense emotional imbalance due to anger or substance abuse. Also, the person committing murder does not expect to be found out. It would be suffice to say that the death sentence cannot deter such persons or drug abusing criminals from committing murder as they are not in a position to evaluate the possibility of life imprisonment or the death penalty itself. The death penalty has not been proven to deter more murders than life imprisonment, as most prisoners serving life imprisonment are involved in routine works and like any other prisoner, they are unlikely to commit any crime. People’s security can be guaranteed by offering life sentence without parole without having to use the death penalty (Bae,2007, 235). Long-term imprisonment being a severe punishment can deter any rational human being from committing murd er; however this is not possible as most premeditated murders involve a criminal who is planning on not getting caught or people who murdered out of sheer emotion.. Police in states with the death penalty are not safe compared to police officers in abolitionist states. Also, prison personnel and prisoners are not safe in states with the death penalty than those without. (Wolftson, 1982, 167) In rebuttal to retribution, Sanctity of life should not be compromised to death penalty. Retribution being akin to revenge should not be exercised by a civilized society. Capital punishment has so many problems and risks associated with it and the need for vengeance should not justify its existence. Sanctioning killing for revenge motives lowers the dignity of a mature society which is

The community ecology of the organism Research Paper

The community ecology of the organism - Research Paper Example The community ecology of the organism Sea otters are keystone predators, whose presence has a far-reaching influence on the marine food web by affecting the populations of sea urchins, which indirectly affects the populations of kelp forests & other marine organisms. There has been a steep decline in sea otter populations due to water pollution and exploitation for furs. This has affected marine ecology adversely. It is therefore suggested that sea otters should be included in the endangered species list to protect them from further exploitation. This study focuses on the community ecology of sea otters and their impact on marine ecology. The need for their inclusion in the Endangered Species list and implications of such an intervention are also evaluated. Community ecology Sea otters predate on many herbivorous invertebrates, including sea urchins. Sea urchins feed on kelps, which are an important habitat for fishes and other marine organisms. A high population of sea urchins has an adverse effect on kelp forests. Sinc e sea otters predate upon sea urchins, their populations are kept in check. â€Å"This reduces the grazing pressure on kelp, facilitating macroalgal growth† (Laidre). Therefore, sea otters play an indirect, yet vital role in the preservation of kelp forests. This in turn protects kelp forests and other macroalgae, which would have otherwise been depleted due to grazing by sea urchins.in turn protects kelp forests and other macroalgae, which would have otherwise been depleted due to grazing by sea urchins. â€Å"Where sea otters abound so do lush kelp forests, and where sea otters are absent the habitat is typically deforested by hyperabundant sea urchins† (Soule et al 1240). The significance of this interaction can be wholly surmised only when the importance of kelp forests is understood. â€Å"Kelp forests are a source of food and habitat for dozens of other coastal species† (Soule et al 1240). Innumerable coastal marine organisms thrive on kelp forests, enhanc ing biodiversity of the region. Therefore, to maintain the diversity and richness of coastal marine ecology, sea otters should be preserved, who indirectly lead to the preservation of kelps. Impact of sea otters on community ecology The presence or absence of sea otters influences marine ecology at the community-level. Studies have shown that kelp forests enhance the underwater environment, providing a suitable habitat for fishes. The declining kelp beds in California in the mid 1900’s propelled the Kelp Habitat Improvement Project, whereby attempts were made to eliminate sea urchins that are primary predators of kelps. Studies showed that the elimination of sea otters during the 1800s from the Californian waters might be responsible for the dwindling numbers of kelp forests. Further studies have also shown that the population density of sea otters affects seaweed biodiversity too. In a study conducted in Alaska on three different bays, the Torch Bay, Deer Harbor and the Surg e Bay, it was found that â€Å"the presence of sea otters led to a decrease in the population of sea urchins, which led to an increase in the population of seaweeds† (â€Å"Interaction with kelps & sea otters†). In addition, it was also found that annual kelps predominated the areas where sea otters were present, and perennial kelps predominated in areas that had lesser sea otter populations (qtd. in â€Å"Interaction with kelps & sea otters†). As is evident, sea otters are vital for maintenance of kelp communities that are primary habitats of other coastal marine

Johnson And Johnson Company Information Technology Essay

Johnson And Johnson Company Information Technology Essay Imagine youre on your way home from work, you stop at your local pharmacy and go to the thermometer section. You will need to purchase a rectal thermometer made by Johnson and Johnson. Be very sure you get this brand. When you get home, lock your doors, draw the drapes, and disconnect the phone so you will not be disturbed during your therapy. Change to very comfortable clothing, such as a sweat suit and lie down on your bed. Open the package and remove the thermometer. Carefully place it on the bedside table so that it will not become chipped or broken. Take out the material that comes with the thermometer and read it. You will notice than in small print there is a statement that reads: Every rectal thermometer made by Johnson Johnson is personally tested. (Mikkelson, Barbara). This sparked a rumor that it is someones job at Johnson Johnson to personally test every rectal thermometer they sell. Snopes.com started their investigation by buying all of Johnson Johnsons rectal thermometers at a local drug store. They opened each box and found no such statement. The statements on the thermometer read calibrated for accuracy, not personally tested. Rectal thermometers are not tested the same way the consumer would use the product. Personally testing the thermometers is to labor intensive and time consuming for such an inexpensive product, nor would it ensure accuracy because the body temperatures of the testers would be too variable. Johnson Johnson would also have to employ sick people to test their thermometers across high and low extremes of the human body temperature. Aside from these stipulations, there are a few health regulations that would prohibit the resale of items which have previously been inserted into someones rectum. The testing the thermometer s are put through consists of calibrating them with known temperatures in carefully controlled conditions. This insures the thermometers are accurately measure a designated range of temperatures. (Mikkelson, Barbara). After reading all of the reasons why this urban legend could not possibly be true it made me wonder how I could have even thought for a moment that it might be. Aside from putting an end to urban legends about employing rectal thermometer testers, Johnson Johnson does offer many benefits to being an employee at their company. The company offers compensation programs designed to: 1. Help Johnson Johnson compete for and retain talented employees, 2. Give employees a financial stake in the continued long-term success of the company and global enterprise, 3. Support movement of talent within and across Johnson Johnson-owned companies, and 4. Help the company cultivate a high performance culture through performance-based salary plans and bonuses and other incentive programs, determined by both individual performances and business results. (Johnson Johnson Services, Inc) These compensation programs include flexible choices that suite employees short and long term financial goals. For example, some Johnson Johnson companies offer the option of receiving bonuses in individually tailored combinations of cash and Johnson Johnson common stock. They may also offer long term incentive awards in similarly tailored combinations of stock option grants and restricted stock units. (Johnson Johnson Services, Inc) Johnson Johnson also has a leadership and recognition award program for employees at all organizational levels. Among their most prestigious global award programs is the Standards of Leadership Award, which recognizes outstanding business accomplishments resulting from demonstrated leadership behaviors. Another award is the Global Encore Award; this award encourages peer recognition of exceptional performance and contributions to successful results. Johnson Johnson also offers their employees outstanding benefits. The companys benefit program and services are designed to address the diverse needs of employees and their families. The programs help employees: 1. Maintain good health and well-being, 2. Make healthy lifestyle choices, and 3. Plan for retirement. (Johnson Johnson Services, Inc) Johnson Johnsons comprehensive health benefits rank among the best offered by their leading employers. In the United States the companys programs have received the C. Everett Koop National Health Award and the U.S. Department of Health Human Services Innovation in Prevention Award. The company also provides competitive benefit and retirement programs in countries where they align with tax, legal, and local customs. (Johnson Johnson Services, Inc) As a leader in health care around the world, Johnson Johnson is committed to helping employees lead happy, healthy, and productive lives. The companys comprehensive programs and services reflect a holistic view of work, family, and personal life to help support individual effectiveness at work and at home. Johnson Johnson is widely recognized for their leadership in work and life practices and for their initiatives that provide employees with information and resources on health, wellness, benefits, and work/life programs and services. Specific program offerings include those for flexible work arrangements, education, adoption, child care, and elder care. In all cases, they reflect the companys fundamental goal of helping employees live well, work well, and be well. (Johnson Johnson Services, Inc) Johnson Johnson is involved with many advertising campaigns that encourage healthy lifestyles and support those people who care for the health of others. The company is currently involved with many different campaigns a few of which are: The Johnson Johnson Campaign for Nursings Future, Strength for Caring, Safe Kids Worldwide, Because We Care-We Act, and Having a Baby Changes Everything. As for advertising for Johnson Johnson products the company spent $50.2 million promoting its epilepsy drug Topamax. Although Johnson Johnson spent a substantial amount of money on advertising prescription drugs, consumer product advertising was the companies lead advertisements. Johnson Johnson spent $165 million on advertisements for Neutrogena, $152 million on Tylenol, $126 million on Aveeno, and $111 million on Listerine in 2007. Product advertisements were not the only ad campaigns Johnson Johnson released in 2007; the company also spent $80 million on image advertising, though that was down from $100 million in 2006. (Martino, Maureen) Johnson Johnson boosted its internet advertising budget 41% in 2007 to $49 million. The company also embraced outdoor advertising; $4.8 million was spent on billboards alone. Johnson Johnson also embraced advertising on the radio. National radio spots were up 71.9% to 9.2 million. Overall, the companys sales rose 14.6% due to increased advertisement. (Martino, Maureen) Jennifer Hedges Communication in Organizations Observations of the Group Conclusions As a company, Johnson and Johnson has many characteristics that make for an exquisite brand of excellence in an organization. In order to full delve into the characteristics about the company, I ran a SWOT test. By measuring the companys strengths, weaknesses, opportunities and threats, it was easy to identify key areas of the company that could improve upon as well as areas that were already a success. Johnson and Johnson offers a variety of products from a variety of segments of the company. Strengths: Diverse business offering, Forecast growth despite challenges, Significant sales and marketing capabilities, Robust financial position. The products that they offer are not only diversified, but the company operates in three different segments. These three segments of the company are: Consumer, Pharmaceutical, and Medical Devices and Diagnostics. The Johnson and Johnson company the almost the full spectrum of the supply chain. This covers research and development, manufacture and sale of products. It is because of this diversity and trust in the company that Johnson and Johnson receives an epic amount of support from non-pharmaceutical business divisions. In order to market to their consumers, Johnson and Johnson supplies a variety of products for a varietal consumer population. In order to create a customer, deliver value to customers, Johnson and Johnson works under a very ethics driven scientific management approach. Working with intensive scientific notions Johnson and Johnson utilize a varied expanse of problem solving techniques in order to challenge the standard practice and capitalize on growth through emerging markets which enables associated growth. When examining the public relations and the marketing, information is extremely accessible. When you go on to the Hoovers website, immediately there are several contact numbers and representatives that are willing to assist you with anything you need. Verbatim from the Hoovers website forum regarding Johnson and Johnson is contact information regarding all sorts of different aspects of the company. Looking for contacts at Johnson Johnson? With comprehensive information about more than 85M key executives, Hoovers subscribers have access to bios, and employment information, and job history for contacts at Johnson Johnson and 65M other organizations. Furthermore, a list of the comprehensive management hierarchy was also available as well as current job opportunities. Johnson Johnson Jobs Location Title San Francisco,  CA Ruby EngineerThis link will open in a new window San Francisco,  CA Sr. Javascript EngineerThis link will open in a new window New York,  NY Patient Care Director RN Inpatient Behavioral HealthThis link will open in a new window Hamilton,  NJ Physician Emergency Weaknesses: High reliance upon small molecule drugs, increasing exposure to generic erosion, high reliance on sales of narcotic drugs, stability of product is not strong in the consumer United States. Some weaknesses of the company were that they had a high reliance on sales of CNS and Risperdol. Also, none of  Johnson and Johnsons top five ad campaigns included spending on prescription drug advertising. Furthermore, while embracing new global eco-friendly trends such as recycling and helping to save the earth, Johnson and Johnson has spent a considerable amount of their budget on advertising opposed to supporting the actual cause to save the earth. Furthermore, the salaries of the top executives are readily available to underline the fiscal mishaps previously stated. Chairman and CEO William  Weldon Age  61 $1,802,500  salary Email VP Finance and CFO Dominic  Caruso Age  52 $723,739  salary Email VP and CIO Laverne  Council Opportunities: Leverage experience with therapeutic proteins and monoclonal antibodies across other therapy areas, Integrate recent acquisitions, Global expansion. Due to the widely acclaimed reputation of Johnson and Johnson, their stake in the future is set. They have managed their reputation, good and bad, to have set forth a result in discipline and consistency about their company name. This proves to be an excellent opportunity especially in the end of the paper era. Threats: Healthcare regulations, Private label growth; generic drugs growth Weaker consumer environment expected in the US, Spreading too thinly made investments in non-core areas, like social media. Conclusions: Johnson Johnson has set several positive goals to keep their company environmentally friendly. They have done this by reduction in water use, waste, and energy use. Also they agreed to change their packaging of plastic bottles, due to harmful chemicals used in the manufacturing process, switching their packaging of liquids to safe non-polycarbonate containers. Its nearly impossible to get well without Johnson Johnson. Johnson and Johnson has looked after its reputation as a company for hundreds of years. They have implemented planned programs of action and they have been leaders in the public relations and marketing segments of their company. Their use of air time on television is well timed, their contribution to non profit organizations is craftily advertized and the result of what they do is apparent. Overall, Johnson and Johnson has set the eco-friendly bar for many pharmaceutical companies to follow. Attached is a list of management that is on file and available to address, regarding any question, problem, or concern. VP Public Affairs and Corporate Communications Name On File VP Investor Relations Name On File VP Human Resources and General Counsel Name On File VP Corporate Affairs Name On File VP Corporate Media Relations Name On File Worldwide Chairman, Medical Devices and Diagnostics Group Name On File Worldwide Chairman, Consumer Group Name On File Worldwide Chairman, Pharmaceuticals Group Name On File Director Corporate Media Relations Name On File Director Corporate Media Relations Name On File Director Corporate Media Relations Name On File Senior Director Investor Relations Name On File Director Investor Relations Name On File Director Name On File Director Name On File Management Name On File Management Name On File Management Name On File Director Name On File Director; Information Technology Manager Name On File Director Name On File Management Name On File Management Name On File Management Name On File Management Name On File Director Name On File Director Name On File Director Name On File Director Name On File Management Name On File Management Name On File Director Name On File Director Name On File Management Name On File Management Name On File Director Name On File Director Name On File Director Name On File Management Name On File Management Name On File Director Name On File Director Name On File Director Name On File Management Name On File Director Name On File Management Name On File Management Name On File Management; Network Administrator Name On File Director Name On File Management Name On File Director Name On File Management Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Manager Name On File Treasurer Name On File Associate General Counsel and Secretary Name On File Corporate Controller Name On File Director Name On File Director Name On File Director Name On File Director Name On File Director Name On File Director Name On File Director Name On File Director Name On File Director Name On File Senior Business Analyst Name On File Information Technology Manager Name On File Facilities Coordinator; Telecommunications Analyst Name On File Information Technology Manager Name On File Project Manager Name On File Packaging Name On File Associate Analyst Name On File Senior Analyst Name On File Senior Systems Engineer Name On File Director-Level Other Name On File Other Executive Name On File Associate Director Name On File Information Technology Name On File Information Technology Manager Name On File Manager Name On File Information Technology Name On File Information Technology Name On File Senior Analyst Name On File Management Information Systems Name On File Director-Level Other Name On File Business Development Name On File Technical Manager Name On File Information Technology; Technology Lead Name On File Information Technology Name On File Manager Name On File Information Technology Manager Name On File Other Other Name On File Executive Unspecific Name On File Administrative Name On File Director-Level Other Name On File Other Other Name On File Consultant Name On File Project Manager Name On File Finance Name On File Administrative Name On File Analyst Name On File Manager-Level Other Name On File Manager Name On File Information Technology Analyst Name On File Human Resources Consultant Name On File Senior Analyst Name On File Software Developer Name On File Management; Operations Executive Name On File Information Technology Manager Name On File Manager-Level Other Name On File Network Administrator Name On File Finance Name On File Senior Analyst Name On File Finance Name On File Project Manager Name On File Information Technology Name On File Manager-Level Other Name On File Director-Level Other Name On File Information Technology Manager Name On File Information Technology Manager Name On File Information Technology Consultant; Information Technology Lead Name On File Associate Director Name On File Other Other Name On File Information Technology Specialist Name On File Company Group Chairman Depuy Inc Name On File Information Technology Manager Name On File Officer Name On File Human Resources Representative Name On File Director-Level Other Name On File Consultant Name On File Other Executive Name On File Information Management Name On File Information Technology Sap Name On File Other Other Name On File Senior Software Engineer Name On File Process Engineer Name On File Senior Analyst Name On File System Administrator Name On File Director-Level Other Name On File

Essay --

Chapter 11; Question 4 1. What term denotes punishment by execution of someone officially judged to have committed a serious crime? The term that denotes the punishment by execution of someone officially judged to have committed a serious crime is capital punishment. Capital punishment is now defined as when a person commits a serious crime such as first-degree murder or for intentional killing of a police officer. In the past times the Western world used capital punishment for crimes such as witchcraft, rape, treason, kidnapping, murder, and many other acts that were deemed criminal offenses. Until recent decades, a lot of states in the United States of America practiced this form of punishment, but many of them have decided to use capital sentences aka death penalty for more serious crimes such as the case of State of NH vs. Michael Addison which involved the intentional killing of a Manchester N.H. police officer because of the controversial arguments that surrounds the ethical concerns with the death penalty sentence. Unfortunately, the judicial system has too many flaws and is not 100% fool proof to prevent the unjustifiable conviction and execution of a wrongly accused person so most convicted death row inmates spend many years in jail before the capital punishment sentence is carried out, to allow the proper legal rights of the accused to be carried out. The methods of execution that has been used through the many years are: âž ¢ Hanging- it is the method that a rope noose is put around the criminal’s neck and a platform they are standing on was removed from beneath them. âž ¢ Firing squad- a group of armed shooters lined up and the accused would stand, blindfolded and upon command the armed shooters would shoot several rounds ... ...Marriage'." CNS News.com. N.p., 9 Dec. 2013. Web. 17 Dec. 2013. . Catholic News Service. "The Catholic Church, Homosexuality and Gay Marriage." The Catholic Church, Homosexuality and Gay Marriage. N.p., n.d. Web. 16 Dec. 2013. . "First Degree Murder Law & Legal Definition." First Degree Murder Law & Legal Definition. N.p., n.d. Web. 17 Dec. 2013. . "Lethal Injection Procedures." Lethal Injection Procedures. N.p., n.d. Web. 16 Dec. 2013. . "Methods of Execution: Gas Chamber."Methods of Execution: Gas Chamber. N.p., n.d. Web. 17 Dec. 2013.

Joseph Estrada and National Service Training Essay

Republic Act 9163 is an act establishing the National Service Training Program (NSTP) for tertiary level students. Its short title is â€Å"National Service Training Program (NSTP) Act of 2001. † It was passed by the House of Representatives and the Senate of the Republic of the Philippines on December 19, 2001. It was subsequently approved by Philippine President Gloria Macapagal-Arroyo last January 23, 2002. RA 9163 or the National Service Training Program (NSTP) Act of 2001 NSTP is â€Å"a program aimed at enhancing civic consciousness and defense preparedness in the youth by develop-ing the ethics of service and patriotism while undergoing training in any of its three (3) program components. † (RA 9163). Section 2 Rule 1 of the Implementing Rules and Regulations (IRR) of the NSTP Act states the role of the youth in nation-building. It says: 1.  In recognition of the vital role of the youth in nation-building, the State shall promote civic consciousness among them and shall develop their physical, spiritual, intellectual and social well-being. It shall inculcate the ideals of patriotism, nationalism, and advance their involvement in public and civic affairs. 2. As the most valuable resource of the nation, they shall be motivated, trained, organized and involved in military, literacy, civic welfare programs and other similar endeavors in the service of the nation. ROTC is â€Å"a program institutionalized under Sections 38 and 39 of Republic Act 7077 designed to provide mili-tary training to tertiary level students in order to motivate, train, organize and mobilize them for national defense preparedness. â€Å"(RA 9163). CWTS refers to â€Å"programs or activities contributory to the general welfare and the betterment of life for the members of the community or the enhancement of its facilities, especially those devoted to improving health, education, environment, entrepreneurship, safety, recreation and morals of the citizenry. (RA 9163). LTS is a ? â€Å"program designed to train students to become teachers of literacy and numeracy skills to school chil-dren, out of school youth, and other segments of society in need of their service. † (RA 9163). NSTP Act states that â€Å"all incoming freshmen students, male and female, starting School Year (SY) 2002-2003, enrolled in any baccalaureate and in at least two (2) year technical-voca tional or associate courses, are re-quired to complete one (1) NSTP component of their choice, as a graduation requirement. † (RA9163 IRR). More-over, NSTP component chosen by the student shall be undertaken in two (2) terms and be credited for a 3-unit subject per term. Important and lasting beliefs or ideals shared by the members of a culture about what is good or bad and desirable or undesirable. Values have major influence on a person’s behavior and attitude and serve as broad guidelines in all situations. Some common business values are fairness, innovation and community involvement. 2. The monetary worth of something in areas such as accounting, economics, marketing or mathematics. A value can be defined as your personal belief on a moral or ethical issue. For example, those who have strong family values believe that families should always eat meals together. Those who have strong Christian values find it important to attend church each sunday. Education in its general sense is a form of learning in which knowledge, skills, and habits of a group of people are transferred from one generation to the next through teaching, training, research, or simply through autodidacticism. Generally, it occurs through any experience that has a formative effect on the way one thinks, feels, or acts. The wealth of knowledge acquired by an individual after studying particular subject matters or experiencing life lessons that provide an understanding of something. Education requires instruction of some sort from an individual or composed literature. The most common forms of education result from years of schooling that incorporates studies of a variety of subjects. â€Å"

Internal Control Procedures

The internal control system should be designed to detect and prevent fraud, errors and omissions, and material misstatements, but it can only provide reasonable assurance that the financial statements are free from material misstatements. The best designed internal control system will not prevent management override or collusion. The internal controls system is only as good as the management support behind the system; this includes training employees and actively monitoring the controls. management should be investigated, explained and corrected as appropriate. Each of these internal. Internal control procedures are the responsibility of management. Each control should be evaluated based on risk and a cost/benefit analysis. There are several effective low cost procedures that can be implemented. These control procedures, when operating effectively, will provide reasonable assurance that mistakes will be either prevented or detected. Examples of controls that would have ensured that the prepaid adjustments were made would be to compile a check-list of recurring monthly journal entries, than as part of the financial statement review process, this check-list should be reviewed by management. At each financial statement date, each balance sheet account is reconciled; this will ensure that each balance is supported. All reconciliations should be reviewed and approved by management. Finally at each financial statement date, flux analysis should be performed by comparing the actual results with both prior period actual and the budget. All variances within a tolerance threshold defined by control procedures are manual processes, which can be implemented with proper staff training Symptoms of a lack of internal control include failure of management in exercising proper due care and proper staff supervision. These symptoms can be identified by missing documentation and identified errors in the account balances; and the lack of a company-wide ethics policy. (Herrera, 2010) Another symptom is that there is an identified lack of segregation of duties; which means that staff members have access and are performing tasks that are in contradiction to the normal assigned duties. We identified that the adjusting entries for prepaid insurance were not recorded for the first 3 months of the year. For the first three months, expenses were understated which means that net income was overstated, also current assets were also overstated.