The Zodiac Killer

The Zodiac was very real villain, and no this villain does not have a giant evil lair or an army of henchmen. What he does have is a psychopathic and insane mind filled with twisted ideas as well as a bit of genius. This villain is the Zodiac Killer one of Americas most infamous serial killers. The Zodiac was active between the sass's and sass's, in this time he took 37 victims in total but the the police only counted seven as definite victims.The Zodiac is like a typical cliche horror movie villain but before the Lech, this mysterious criminal was clever and quick. For years he taunted the police and media, what set him apart from the average day to day serial master mind were his letters. He sent a total of eighteen letters throughout his career If you can call It that, to newspapers mostly though some to private citizens. HIS letters and cryptic messages would always begin with ‘Dear Editor this Is the Zodiac speaking. ‘ He would demand for the letters to be published threatening to go on murderous rampages If they weren't.Way back in 1966 before anyone had ever heard of the Zodiac an 18 year old student named Cheerier Joy Bates was found brutally murdered near the Riverside City College's library complex. After disabling her car the believed to be Zodiac approached her asking if she needed a ride home home. The police determined the Zodiac must have had a personal connection with her as she was comfortable having a conversation and accepted the ride. Zodiac recorded this event in a letter titled ‘the confession' and sent it to the Riverside Police and the colleges newspaper.This was the first of many letters and confessions to come. In 1969 the Zodiac story had exploded into news, however the police only began to consider Zodiac as the culprit in 1970 after a meeting between two investigators. After this event there came more murders the police never really being able to pin point a culprit though Zodiac was always a suspicion they never h ad enough evidence to prove it was him guilty. The death of three young couples had left the police dumbfounded. After the murder of another young couple the police received a phone call from a telephone box.A voice spoke with no accent and was clear and even as if reading Off script, the voice reported a double murder as well as telling the police the location he added a confession of murdering the year before. This continued from 1966 till the early ox's. With no absolute evidence and forensic technology not being advanced enough the police could never pinpoint the killer so his Identity remains a mystery. Although there were a number of suspects and many people believe they know the Identity of the zodiac. Cliche, this mysterious criminal was clever and quick.For years he taunted the police is letters. He sent a total of eighteen letters throughout his career if you can call it that, to newspapers mostly though some to private citizens. His letters and cryptic messages would alwa ys begin with ‘Dear Editor this is the Zodiac speaking. ‘ He would demand for the letters to be published threatening to go on murderous rampages if even as if reading off a script, the voice reported a double murder as well as telling his identity remains a mystery. Although there were a number of suspects and many people believe they know the identity of the zodiac.

Rational Choice Theory Essay

With the exception of a person who has a severe mental disability, every human thinks and weighs out the benefits and the consequences of a crime they are about to commit. People do not get as much credit for committing a crime as they should and this can result in getting a lesser punishment. Rational choice theory states that law violating behavior is the result of carful thought and planning. This theory has been used by many scientists to try and get a better understanding on why people make the choices they make. The main concept of the theory of rational choice was brought up by a man named Cesare Beccaria and Jeremy Bentham which influenced the criminal justice system greatly giving scientists a new way to look at the criminal mind. Beccaria mainly looked at rational choice as a free will in a way; Ones ability to make choices based on certain factors. Beccaria’s original concept was declined by the end of the 19th century. Later in the 1960’s a man named Gary Becker said that other that people with a severe mental illness, an individual makes a decision by looking at the good and the bad possible in the outcome of a decision. Rational choice theory denies any type of reasoning for an action other than that people weigh out possible outcome. The theory states that any and all law violating behavior should be looked at as an individual that makes a decision based on their situational factors such as valuable items, money or living necessities. Crime is directly related with the choice of an individual. Rational choice theory is currently a strong bias in the decision making process in the court system of the United States. When a severe crime is committed most investigators and lawyers tend to look for a medical answer. Now why is it  that they’re not looking at what they did and understand that it wasn’t just a medical issue generating the outcome by itself? Scientists will look into what could physically or psychologically cause an individual to commit such a crime. Lawyers don’t want to actually find out what the medical condition is to help the criminal; they want to find an excuse that will make a judge really think about giving the criminal a lesser punishment. If a lawyer gets paid based on their defendants punishment being lesser they will find even the slightest excuse possible for why they did what they did. Let’s look back to the murder trial in 1979 where Dan White, a former police officer, was accused of murdering two people. In court the defense claimed that White was suffering from a mental lapse brought on by a series of events in his life that left him temporarily insane. They also related the fact that he had been eating junk food to the murders saying that he had diminished capacity. When they claimed it was due to diminished capacity they said that he could not think critically due to the junk food. With this defense he actually got a lesser offense. He was initially accused of murder but only got manslaughter. This completely takes away the fact that he was using his own critical thinking to commit this murder. The court actually believed that he was not in control of the situation. These days when someone commits a well-planned and though out crime such as a mass murder or a shooting, the only thing the individual would have to do in court is plead insanity and they get a lesser sentence which takes away the deterrence of punishment. If you look into the shooter in Aurora, Colorado you can see exactly how well he planned out this mass murder. The gunman bought mass amounts of ammunition online and in stores. He obtained tear gas, masks, and all necessary items to commit a mass murder. He had his apartment wired to kill any law enforcement or investigators who entered. This was a well-planned murder where he had a specific location, at a specific time, with specific weapons. A lot of people may look at this and think that it was a well thought out murder and some will look at it and actually think that this is because some mental illness and was not entirely his fault. He is in court and is pleading not guilty due to insanity but just recently they uncovered sea rches from his computers and smartphones. The main focus of his search history was â€Å"rational insanity†. He had actually planned out how he was going to get away with this crime after he was caught and in court. Luckily with modern technology investigators were able to find out all of the planning that went into this murder or the case could have ended up like a lot of cases where they plead insanity or something else that would give them a lesser sentence and in a way get away with murder. This is definitely a man who has serious problems but he is in fact a very smart man with a well thought out plan that could play out in his favor. The shooter looking up the words â€Å"rational insanity,† shows that he looked at the potential consequences before he committed the crime. He obviously thought that he could commit this crime and cover it up with a mental condition. When you look at cases like this you start to realize what people are actually capable of. Yes we are all humans and have minds of our own so why do we look into making it easier on a criminal who is trying to wipe out as many humans as he can taking lives? People make rational choices about everything they do. People will think about the crime they are about to commit. They will make a choice on their own and it should be put on no person or condition, but on them. Rather than what the shooter did in the Aurora, Colorado movie theater shooting some people look at the possibilities of them getting away with the crime. Most people who commit crimes such as bank robbers or any thieves most likely think about the possibilities of them getting caught versus the possibilities of them getting away with the crime. To do this the criminal must look into the crime deep enough to be able to weigh out exactly what they will need to do to complete their task flawlessly. Criminals will look at the crime they are planning as sort of a challenge in a way. If they can complete the task successfully they will get some sort of pleasure out of it. Whether it is stealing a small item from a convenient store or stealing hundreds of thousands from a bank or jewelry store the criminal with have a well thought out plan to make it successful. They usually know exactly what the punishment could be and also how serious. Depending on the criminals living situation this could affect the choice that is made. Rational choice is a strong topic studied today in the criminology world.  Scientists are always finding reasons and sub theories to add into rational choice. Rational choice theory doesn’t directly explain reasons why people make the decisions that they do but it explains that deviant activity when violating a law is aimed directly at the individuals thought process. The United States should continue to carryout trials with the rational choice theory to help prevent criminals from taking advantage of pleading insanity for a lesser sentence. Work Cited Articles: Draper, E. (n.d.). Theater shooting suspect’s computer used to search â€Å"rational insanity† – The Denver Post.Colorado Breaking News, Sports, Weather, Traffic, Jobs – The Denver Post. Retrieved October 15, 2013, from http://www.denverpost.com/breakingnews/ci_24282613/theater-shooting-suspect-did-computer-searches-rational-insanity Gado, M. (n.d.). The Insanity Defense — Twinkies as a Defense — Crime Library on truTV.com. Crime Library. Retrieved October 15, 2013, from http://www.trutv.com/library/crime/criminal_ Books: Siegel, L. J. (2010). Criminology: the core (4th ed.). Belmont, CA: Thomson/Wadsworth. Eriksson, L. (2011). Rational choice theory: potential and limits. Basingstoke: Palgrave Macmillan. Samenow, S. E. (1984). Inside the criminal mind. New York: Times Books.

Conformity and its consequence Essay Example | Topics and Well Written Essays - 500 words

Conformity and its consequence - Essay Example In other words, the practice of conformity may be found at individual level and at group level. At times, it may so happen that the exposure to some extraordinary things may attract the individuals to believe or practice the same, but for fear from the society regarding non conformity with the general belief, the individuals prefer to avoid the new practice. The people may just follow the conformity and they become more selfish while treating others in some of the occasions. For example, in case of very old man who came to the house of Pelayo and Elisenda, the couple initially tried to find the actual truth about his whereabouts and nature of life. Once they got a clue that the old man might be an angel, they tried to get the advantage of the presence of old man in their home. They started collecting entry fee for visiting the old man and in this process they became rich, but unfortunately they neglected the old man. Though the father Gonzaga expressed doubts about the characteristic s of the angel due to lack of mortal characters in old man and lack of ability to speak in Latin language, the major sections of common people in the society started believing that the old man might be an angel.

Observation of pre-school children in a strange situation Lab Report

Observation of pre-school children in a strange situation - Lab Report Example This study investigates the behavior of students in relation to the strange situation. It a plies a practical qualitative study on the response of children to strangers in comparison to their care givers. The "Strange Situation" is studied in this context based on the views of the psychologist Mary Ainsworth, in her devised procedure of Strange Situation for the testing of the quality of attachment of the infant to the mother and a stranger (Hans, Berstein & Sims, 2000). The method applied in this study uses the observation in real life and in accordance to the theory of secure attachment of the child to the caregiver, driven by confidence in his or her support. Through the attachment the child has a secure base which enables him or her to explore the world (Fraley & Spieker, 2003). The laboratory work focuses on the attachment-exploration balance as one of the methods of interest to the interaction between the preschool child in need of attachment as well as their dire need for the exploration of the environment. The second focus of the laboratory work is the secure-base phenomenon and the use of the attachment person (the care giver) to form the secure base, paving way for the exploration. This research uses two fundamental research methods in the evaluation of the behavior of children in the strange situation. One of the methods used is quantitative research methods. This involves the conversion of immeasurable behavioral qualities into measurable quantities for the purpose of statistical analysis. The second method it allies is the descriptive method in which it describes the relationship between the presence of and the absence of a stranger to the children response. It also describes the effects of the attachment to the parent in the behavior of the children. The designs of analysis pave way for three fundamental techniques, descriptive

English99 Essay Example | Topics and Well Written Essays - 1000 words

English99 - Essay Example Homosexuals have risen to positions of power in the business, political, and artistic community, and discrimination has been dramatically reduced. In this respect, their civil rights battle and their victories have in some ways paralleled those of African-Americans. One of the biggest issues relating to their civil rights has been the American armys policy of Dont Ask, Dont Tell. America is almost alone in having a policy that discriminates against homosexuals openly serving in the military. Many other countries allow homosexuals to serve openly in their militaries. For example, Israel, Canada, and the U.K., all comparable democracies to the United States allow this to happen. All of these armies are considered to be world class and the presence of homosexuals does not â€Å"create an unacceptable risk to the high standards of morale, good order and discipline, and unit cohesion that are the essence of military capability.† Indeed, in Canada, Canadian Forces officers have even been married on Canadian army bases. While this might be unthinkable in the United States, there is no good reason for it to be so. Many American officers are now comparing their own army to international ones and determining that it is time to bring American practices more in line with practices around the world. These countries’ experience shows that an army does not fa ll apart when homosexuals are allowed the serve openly; there are no reported negative effects whatsoever. One of the main reasons that other countries allow homosexuals to serve openly is because courts have recognized that homosexuals have the right to be free of discrimination. In Canada, the Charter of Rights and Freedoms guarantees freedom from discrimination on the basis of sexual orientation. It simply isn’t possible to deny homosexuals the right to serve their country. These legal reasons have been recognized in other countries too and form the basis for many

Human Computer Interaction Essay Example | Topics and Well Written Essays - 2500 words

Human Computer Interaction - Essay Example The terminologies used throughout the website are simple, to which user can relate easily. The designers of the myvue.co.uk have tried to avoid computer jargons. One can say that the site is designed for novice users. Even if the terminology is not understandable, there are small icons attach to the words (button), which makes it more easier for users. As this website does not require much of the user input except when filling the information when making a booking for the movie, so there is no as such "emergency exits". The main menu keeps on moving as the user scrolls, so can be convenient for some user to directly go to the menu. The overall flow of the website, also called dialogue, is quite consistent. Consistency in dialogue is an important factor in consistency of web designing. The words, phases, terminologies used throughout the website is standard. Only one terminology is used for one action. Although when browsing the website, there are no as such critical actions, so the user there are few chances of committing an error or mistake. However, error prevention comes into play when the users are making an advance booking of the films, where they need to submit their confidential information such as credit card number etc. The key for making the website successful is that it should be made for user's convenience i.e. should be user-friendly as much as possible. As cinema websites are not very complex in interfacing, however, the website designers of myvaue.co.uk have done a good job of making by putting some animated features, which does not take much of attention from the users while browsing. As discuss earlier, there a small description about the terminology when it is clicked, so the user does not need to memorize it. The flow of dialogue is consistent from one page to the other. Flexibility and efficiency of use: As the website is design in keeping novice users in mind, so its does not use much technicality. One can say that the website is designed fair enough that caters both inexperienced and inexperienced users. However, this website does not have much for the experience users i.e., accelerators are not used in great extend. Aesthetic and minimalist design: The web interface should contain information that is relevant or not redundant, because more the material (data) in the web, the greater time it will take to load the web page. However, the iconic main menu keeps on moving as the user scrolls the page up and down. For many users this can be quite

DEVELOPING A SHORT TERM STAFFING PLAN Case Study

DEVELOPING A SHORT TERM STAFFING PLAN - Case Study Example The main reason for this is that the company is not expanding or growing so the trainees opt to look for greener pastures and leave the company even before completing their training. The other issue is that the company’s software is very basic and not in line with the competition in the sector. This also contributes to the staffing problems currently facing the company. Thus, it is clear from the case study that the company needs to address the issue of critical shortage of staff. As such, this paper seeks to outline a solution that can be implemented in order to stabilise the situation within two months. A critical analysis of the data presented in the case study shows that it is imperative for the company to expand its workforce in order for it to improve its effectiveness. Among the options available in order to carry out this task in about two months, the most viable one is to contract with independent contractors. There are several benefits that can be derived from adopting this particular strategy. As such, this part of the paper seeks to highlight some of the benefits to the company as well as to provide justification why this option is regarded as the best among other alternatives available. Review of HR principles and applicability to the case ... Heneman & Judge (2006) define outsourcing as the process of contracting work to a vendor or third party administrator to perform the tasks mainly related to recruitment and staffing that could be done by the organisation itself. This entails that the functions of the human resources department in the company can be done by an outside company. These tasks include: seeking temporary employees, executive search, skills testing as well as assessing employee backgrounds among others (Kleynhans, 2006). Legally, companies can outsource the services related to recruitment and selection to the other companies as long as the task is carried out within the legal framework in a given country. In the case of Irontown Inc, the strategy of outsourcing the recruitment and staffing task to independent contractors has many advantages. For instance, the company will be in a position to concentrate on its core business while the above mentioned tasks are being performed by an experienced company. The ot her benefit that can be derived from adopting this particular strategy is that Irontown can reduce costs related to hiring and recruiting. According to (Heneman & Judge, 2006), the recruitment and selection process is usually longer and many organisations usually spend a fortune in recruiting and selecting the right candidates. In this particular case, it can be noted that the probationary training takes only two weeks and as noted, some trainees barely complete it hence the reason why this particular task should be outsourced to the third part. This significantly helps to lower the costs that are likely to be incurred by the company since the work will be done by the third part. The main advantage is that

HR's Role in an Organization Essay Example | Topics and Well Written Essays - 1250 words - 1

HR's Role in an Organization - Essay Example The global products are experienced the world over as Ford Motor Company has divisions for North and South America, Europe, Africa and Asia Pacific. Automotive brands are marketed under the key brands of Lincoln and Ford. Ford Credit is the company tasked with provision of financial services which include Extended Service Plan, Motorcraft, Quicklane and Quality Care. Customer service in Ford is designed to give maximum satisfaction to the customer at the various Ford dealerships. Manufacturing by the company is also carried out globally where engine plants, assembly plants and transmission plants are located. The services are in regards to Ford engineered parts, trained technicians and instant servicing shops. Environmental sustainability is a key operational process where the emphasis is on efficiency in the manufacturing process, introducing cuts on vehicle emissions and the adoption of recyclable material. The company is also focused on enabling communities in which it exists in as well as building stronger relationships (Ford Motor Co, 2011). The company is experiencing enormous financial losses as well as losses of market share to competitors and thus necessitating a comprehensive strategic plan. Competition is increasingly becoming stiffer; the skyrocketing costs backed up by unused capacity at some plants are choking the profits. The management at Ford has come up with a strategic plan labeled The Way Forward. This comprises of a plan to close down a number of plants and lay off 20,000 employees. In line with the management norms at Ford, the strategic plan is meant to balance internal strengths and weaknesses with opportunities and challenges that lie in the external environment. It is only then that the enterprise will gain competitive advantage. The management has formulated a specific HR course of action to take the company to the next level and beyond. However,

Land Law Essay Example | Topics and Well Written Essays - 1500 words - 2

Land Law - Essay Example If she however failed to make the necessary enquiries then she remains to be bound by the lease agreements.2 Mr. Wood claims to have a lease interest that was executed under deed. A purchaser’s legal obligations over a lease under deed are determined by legality of the deed. If the deed is legal then registration of the interest in the property is considered. In such a case, the deed must have been legally or properly constituted. The lease is legally binding under common law if Mr. Wood can prove that the deed was properly constituted.3 Otherwise, the purchaser’s obligation to to be bound by the lease will be determined under the doctrine of equity4 . Under this approach, Wood would need to prove that the agreement was in writing and was correctly registered.5 If this was the case, then the existing lease will bind Henrietta on ground of registered notices. The underlying principle of the written and registered agreement is that a purchaser of a registered property is supposed to make a search over all third party rights that are attached to the property before proceeding with the purchase. Failure to make the search and a subsequent existence of a right binds the purchase. If the lease was not registered then Henrietta is not bound by the agreement this is because unregistered interest on registered property is considered as null and void.6 Annabelle claims that she made a share contribution to the purchase of the property sold by Fred. The first factor is Henrietta’s enquiry to find out if such claim was registered.7 If the claim was not registered then it can only be enforced under equity. The case can therefore be considered based on property held under trust. Rights due to trust can be overreached if the the purchase price is paid to more than one trustee. Under such a circumstance, the purchaser is not bound by any claim of ownership by a third party, as the purchase price is sufficient under overreaching principle.8 Payment of the p urchase price to one trustee however introduces the doctrine of overriding interest in the case. For this to be applicable, Fred’s grandmother must prove that she was in occupation of the property at the time of sale. If occupation can be successfully proved then the grandmother’s right over the land binds Henrietta. However, failure to prove interest or occupation in the property at the time of sale protects Henrietta from the grandmother’s claim.9 Mohamed has warned Henrietta against carrying out constructions on a portion of the purchased land on the basis of a restrictive covenant with a former owner. Restrictive covenants are not enforceable under law and would be interpreted in line with the doctrine of equity. In order to determine the legal position of Mohamed’s claim, circumstances under which the covenant was created as well as the nature of the created rights will be evaluated. Since covenants create interest in land, the next factor to be cons idered in determining Henrietta’s liability over the covenant is registration of the right created by the covenant. If the agreement was duly registered, then Henrietta has no legal option but to honour the terms of the covenant as was created between Mohamed and the former property owner. A different scenario would however be witnessed if the covenant was not duly registered.10 Failure to meet requirements under the registration deprives Mohamed of any legal claim over the covenant. In such a case, under which restrictive coven

Chronic Risk Essay Example | Topics and Well Written Essays - 250 words

Chronic Risk - Essay Example Patterns of gene expressions were then determined using DNA microarrays (Moore, 2003). In all cases there were common responses and different responses. Chromium, nickel and cadmium were found to induce oxidative stress that had unique and similar pathways and genes that responded to the stress. All of them were found to be genotoxic. However, DNA damage was found to occur in chromium responses only. It was found that Nickel resulted to hypoxic response induction and chromatin structure gene induction. It did this by replacing the iron in key proteins (Allan, 2007). On the other hand, Cadmium resulted to genes that were perturbed distinctly. These genes related to stress from the endoplasmic reticulum. It also invoked unfolded protein response and led to apoptosis. It is evident that the only biological process that was perturbed to all these metals is the oxidative stress (Gurjar, 2010). This is an effect that is well of these metals. However, the difference that is very notable is the gene modulation involved in anti-oxidant protein glutathione production. This is as a response to nickel. It is also as a result of endoplasmic reticulum (ER) stress that is ROS-induced in response to cadmium (Moore, 2003). Moore, C. E. (2003).  The spectra of chromium, manganese, iron, cobalt, nickel, copper, zinc, gallium, germanium, arsenic, selenium, bromine, krypton, rubidium, strontium, yttrium, zirconium, and

Cultural Hybrids Essay Example for Free

Cultural Hybrids Essay There are many people from different countries with different cultures who want to live the American Dream. They want the idea of freedom and they feel that United States is the only country in the world who can give the people the liberty it offers. The life of a person whom no one speaks with because of one’s difference can be quite miserable. The story â€Å"This is what it means to say Phoenix, Arizona† by Sherman Alexie shows the audience how different the life of Native Americans are compared to modern day Americans. Throughout the story, details about events that happened in Victor and Thomas’s life which combines the Indian and American side of their heritage were given. Alexie was trying to tell the readers how the Indians in the reservations want to hybridize their Native American and modern American culture. Since Thomas and Victor both grew up in the reservation, they see a big difference their lives are compared to the modern day Americans. The first detail that illustrates my thesis was the Fourth of July celebration when Victor and Thomas were kids. Thomas states, â€Å"It’s strange how us Indians celebrate the Fourth of July. It ain’t like it was our independence everybody was fighting for† (16). Alexie displays how Indians try to act more Americanized in order to fit in better with the modern American crowd. Back then, no one besides their own might have spoken to them because they were different so they want to be accepted. For example, the event when they were in the airport and had talked to the gymnast, Victor says, â€Å"Everybody talks to everybody on airplanes. It’s too bad we can’t always be that way† (19). Alexie sends the readers a message of how in their minds, the only way that they were going to be liked was by forgetting their Native American culture and acting more like the modern Americans. Another factor the author provides the audience of this hybridization was through the remains of Victor’s father. Alexie writes, â€Å"They set him down carefully behind the seats, put a cowboy hat on the wooden box and a Dodgers cap on the cardboard box. That’s the way it was supposed to be† (20). The cowboy hat displays the Indian side of their heritage and the Dodgers cap conveys the American side. In this situation, Alexie provides a clear view of how the characters combine their two different cultures. It is not the fact that they are forgetting the beliefs they grew up with; they blend the two cultures together to better their lives in both nation. Next was the Spokane falls incident with Thomas and Victor’s father. Thomas utters, â€Å"He drove me over to Denny’s, bought me dinner, and then drove me home to the reservation† (20). Denny’s is an American fast food restaurant. The way Alexie combines the fact that they eat at a modern American restaurant and then goes home to the reservation once again shows the mixture of the two customs. In addition to the modern American cultures, Alexie also shows how Victor and Thomas hold on to their Native American heritage. When Thomas and Victor were kids, they had stolen a car and parked it in front of the police station. Now in the modern days, if a kid was to do this, it would be a crime and the kid would be punished. Yet the turn out for this was the exact opposite. Instead of being scolded, everyone cheers â€Å"You were very brave. Very brave† (17). They even thought of themselves as warriors. Moreover, the fact that they still call each other junior also shows a way they keep their tradition alive as Native Americans. Nowadays, people do not often call each other with respect. They just call a person by their name no matter the age. The Native Americans, on the other hand, gives the people who are older a term that shows respect. Thomas states, â€Å"Everybody on this reservation is named Junior† (17). Victor and Thomas were two of the youngest people that live in the reservations therefore everyone to them are called Junior. It is a symbol for elderly. Alexie uses Victor and Thomas Builds-the-fire as the representation of these two cultures. Thomas is the person who sticks to the old fashioned, Native American values while Victor illustrates the modern day Americans and wanting to fit in. Thomas is more traditional. He demonstrates the old Native American beliefs. Victor, on the other hand, lives in the present. Both holds on to their Native American beliefs while also trying to grasp the modern American traditions. Alexie clearly represented the hardships the Native Americans have had living in the poor reservations by using details about Thomas and Victor’s life growing up. Being judged at by the way a person is or what culture they came from is a big reason why Victor and Thomas, but mostly Victor, try to act more like the modern day Americans. Although some traditions were forgotten as they grew up, in many ways, they still held on to the fact that they are still Native Americans. Some events in their life displays Victor and Thomas turning away from their culture but still is able to remember it. No matter where a person is or who they communicate with, a culture one grew up with can never be easily forgotten.

Review of How We Do Harm by Otis Brawley and Paul Goldberger

Review of How We Do Harm by Otis Brawley and Paul Goldberger In America, there is an underlying assumption that medical professionals placing their patients care above all else. We believe that our physicians follow important concepts such as the principle of beneficence, and the principle of nonmaleficence. Yet in the book How We Do Harm, Brawley introduces his readers to the back rooms and the unknown conversations of those in who are a part of the medical profession. This insiders perspective is Brawley’s (and his co-author) real genius, the ways he makes makes what could otherwise be an esoteric and dense topic become an enjoyable book. Though a joke about how important money is to the american medical system A Wallet Biopsy, its one that is important because if you can afford the best care,get the best care. If however, you cannot get good care, you get the a bare minimum of care. Yet Brawley does not make this a purely socialist critique. In many ways, Brawley acknowledges that wealth can cause its own problems in America. Patients with sufficient wealth often demand treatment that borders on irrational, and for those with means finding a doctor willing to satisfy their concerns is not hard. The reason for this treatment seeking behavior, is that the American healthcare system is not design to prevent elective treatments which are not only not necessary but also often quite expensive. Yet the doctors are not dupes and the reason why there is always a doctor willing to give into to the demands of patients providing they can pay the costs. Yet at the same time Brawley is not seeking to place physicians on a pedestal who can do no harm. Brawley introduces us to two different but equally heartbreaking cases Helen and Lillia. Helen’s story is a used has an exemplar of the â€Å"more is better† philosophy Brawley sees as endemic in the medical community. After having a mastectomy lump, her oncologist She was â€Å"offered† post surgical chemotherapy. Her oncologist explained that a stronger dose is better than a weaker dose. â€Å"More is better† notes Brawley had been the fallback strategy for oncology since the 1950s with the general opinion being that , more chemotherapy translated to greater the more effectiveness. Yet for Brawley this approach is not the real tragedy of Helens story is that she was recommended a autologous bone marrow transplantation since her insurance company will pay for more of the costs of the transplant and chemotherapy (page 32). As a result of this treatment, Helen experienced far more severe complications than expected and ultimately these complications kept her in the hospital for five months and is then transferred to a rehabilitation hospital. Taken altogether this â€Å"recommended† procedure cost her a year of her life. Then three years later, Helen discovers that this painful experience had no demonstrable effect in improving survival. When Helen asked her oncologist , her oncologist responds â€Å"this was what everybody was doing at the time.† Brawley does points out that Helen is not alone as between 1989 and 2001 at least 23000 women might ha In the second case, Lilla Romeo was first diagnosed with breast cancer (Stage 1) in 1995. She had surgery followed by radiation. Five years after the initial diagnosis, a routine scan (how many scans did she have in the 5 years?) showed the disease had returned. The doctors told her that â€Å"the prognosis turned grim†¦the cancer was incurable, and the goal of treatment was to delay the inevitable.† So Lilla was persuaded, and started non-stop chemotherapy (page 71). In 2003, Lilla remembered an oncology nurse at the New York University Medical asked if she was feeling tired and with a hemoglobin reading just under ten, she was â€Å"suggested and offered† cancer-fatigue drugs (at that time, the popular one was Procrit by JJ) In 2004, she was told that the hospital had switched from Procrit to another drug, Aranesp (manufactured by AMGEN), which caused a burning sensation under her stain at the injection site (page 79). In 2010, when she requested copies of her medical records from the doctors who had treated her, Lilla learned that she had received a lot more Procrit and Aranesp than she knew. Her first dose was administered on 1/11/2001 and then almost weekly thereafter. Altogether, she was given 221 1/2 doses. When Lilla was started on the hemoglobin-building drugs (also known as ESAs), little did she know that the drug companies manufactured a medical condition: cancer fatigue. She also had no idea that â€Å"her infusion was the front-row seat for observing a spectacular, indeed, cataclysmic, failure in medicine.† Dr Brawley strongly believed that these drugs have shortened Lilla’s life. She died on June 9, 2010 at the age of 63 (Just before her death, Lilla was suggested and given â€Å"Avastin†!!) Finally, there is the case of Ralph DeAngelo, who was prescribed aggressive prostate cancer treatment after a positive prostatic specific antigen (PSA) screening. Unfortunately for Ralph DeAngelo, PSA screening has lead to financial gain to many medical businesses, but Ralph DeAngelo ended-up incontinent, sexually impotent, and with a rectal fistula into the bladder (Brawley Goldberg, 2011, pp.215-230). It was very eye-opening to find out that physicians may sometimes prescribe experimental drugs to patients with little or no detailed information or informed consent about the potential side effects and the eventual lack of thorough trial studies on a given drug. It was also sad to be reminded that the American healthcare system lacks good use of its resources. This is particularly true for the â€Å"working-poors† who lack proper access to healthcare. By the time they qualify for Medicaid, they are so sick that their situation is so dire that it’s likely to have a negative outcome. Finally, it was disconcerting to find out that physicians may prescribe some expensive and potentially harmful screenings to patients for their sole financial gains. Part III: Corroboration. Studies have shown that despite the advances made in the war against cancer, there are many disparities in the delivery of care, based on factors such as race, income, and geographic area. Many patients report problems such as lack of insurance, high co-payment for prescription drugs and transportation issues. In addition, African-Americans are more likely to be diagnosed of advance stage cancer than Caucasians (Schwaderer Itano, 2007). In addition, despites their widespread use, some screening tests such as the PSA have shown some limitations. About 75 percent of positive PSA test are false positive, which may be associated with psychological harm more than a year after the test. In addition, diagnostic testing and aggressive treatment of a non life threatening prostate cancer may result in adverse consequences such as erectile dysfunction, incontinence, and even patient’s death (Slatkoff, Gamboa, Zolotor, Mounsey Jones, 2011). Shortly after he turned 70, Mr. Ralph De Angelo, a retired department–store manager in the heart of black America, saw a newspaper advertisement that claimed that prostate cancer screening saves lives. The advertisement also mentioned that 95% of men diagnosed with localized disease are cured. The following is the tragic story of Mr. De Angelo after his prostate screening and how unnecessary harm can be done to those who go for screening of the prostate, breast, etc. This is a classic example of collateral damage (due to overtreatment) described in the book â€Å"HOW WE DO HARM† by Dr Otis Webb Brawley, MD a medical oncologist and Executive Vice President of the American Cancer Society. In 2005, Mr. De Angelo, after his prostate screening, was diagnosed with prostate cancer, with a PSA reading of 4.3 ng/ml (just 0.3 above is considered normal). He was urged to have a biopsy. Two of the 12 biopsies showed cancer. The Gleason score was 3 plus 3 which is associated with the most commonly diagnosed and most commonly treated form of prostate cancer. There is no way to know whether a patient with this diagnosis will develop metastatic disease or live a normal life unaffected by the disease. With this uncertainty, Mr. De Angelo was persuaded by his urologist to perform a radical robotic prostatectomy which he (the urologist) thought was the gold standard of care. After the operation, he was told he had a small tumour 5mm by 5mm x 6mm in a moderate size (50cc) prostate. The tumour was all in the right side of the prostate. This means that the tumor didn’t appear highly aggressive under the microscope. Good news? Unfortunately, Ralph realized that he was then incontinent. Three months later, the incontinence was still there and he had to wear pampers continuously. Besides incontinence, Ralph was also impotent and given Viagra. With a lingering 0.95 ng/ml (even though his prostate has been removed), a radiation oncologist suggested â€Å"salvage radiation therapy† to the pelvis. Four weeks into the radiation, Ralph saw blood in his stool. This was due to radiation proctitis, i.e. radiation damage to the rectum. He continued having incontinence, but also developed a burning sensation upon urination. Later, Mr. De Angelo stopped his radiation with one more week to go. For the rectal proctitis, he went to a gastroenterologist, who prescribed steroids in rectal foam that he had to put up his rectum four times a day. About three weeks after stopping the radiation, Mr. De Angelo realised that whenever he passed gas, some of it came out of his urethra. He also sensed liquid from his rectum soiling his diapers. He was confirmed having a rectal fistula into the bladder†¦there was a hole between Ralph’s rectum and his bladder. After several urinary infections and when the fistula didn’t seem to be healing, he had to see a GI surgeon. He performed a colostomy to keep stool off the inflamed rectum and the hole into the bladder. The next step was an ureterostomy, a surgery that will bring urine to abdominal wall and collect it in a bag, just like his bowel movements. In Dec 2009, Mr. De Angelo’s daughter called Dr Brawley to inform that her father had â€Å"urinary tract infection† which later progressed to sepsis, a widespread bacterial infection in the blood. On the fifth day of hospitalisation, Ralph passed away (only 4 years from diagnosis). Interestingly†¦Ã¢â‚¬ the death certificate reads that death was caused by a urinary tract infection. It doesn’t mention that the urinary tract infection was due to his prostate-cancer treatment and a radiation-induced fistula†¦.Mr. De Angelo’s death will not be considered a death due to prostate cancer, even though his death was caused by the cure. In conclusion, Dr Brawley strongly believed that†¦ â€Å"the majority of these men, who are treated with radiation or hormones or both, got no benefit from treatment. They get only the side effects including those that Mr. De Angelo had: proctitis i.e. inflammation and bleeding from the rectum, cystitis, burning sensation on urination and a feeling of urgency, a rectal fistula in which bowels and bladder are connected. The side effects of hormones can be diabetes, cardiac diseases, osteoporosis, and muscle loss. In the case of Mr. Ralph De Angelo, both the surgeon and the radiation oncologist got paid handsomely. They both likely thought they were doing the right thing. However, Ralph got the side effects, and his quality of life was destroyed (too much collateral damage?). One parting remark by Dr Otis Webb Brawley which is very relevant to this article: â€Å"Prostate-cancer screening and aggressive treatment may save lives, but it definitely sells adult diapers â€Å" Part IV: Practice Application. After reading How We Do Harm, I think that it would affect my nursing practice in many ways. As healthcare professional, this book reminds me of the importance of staying current with my nursing knowledge through continuing education, and reading resources from organizations such as the Mayo Clinic, the American Nurses’ Association and the Center for Diseases Control and Prevention. In addition, as patient advocate, this book reinforces my desire to empower all patients under my care, so that they may be active partners in their healthcare. More than ever, I will encourage my patients to educate themselves on their diseases; in addition, I will encourage my patients to learn more about all treatments options so that they may make the best choice for their healthcare. How American Medicine Does Harm To Patients With powerful incentives set in motion, many hospitals and oncology practices in the US instructed nurses to ask leading questions about â€Å"fatigue† with the intent of expanding sales to a growing number of patients and upping the dosage to each patient. This is referred to as â€Å"an ESA treatment opportunity† (ESA means erythropoiesis-stimulating agents, drugs used to overcome fatigue, low blood counts). (page 85). To increase their earnings, drug companies and doctors set out on a search for treatment opportunities, often forgetting about the sacred trust between doctors and patients (page 85). The exact magnitude of harm is harder to gauge†¦most of the money was spent on drugs (e.g. ESAs) that were prescribed for the wrong reasons and under false, manufactured pretences. These drugs were not used to cure disease or make patients feel better. They were used to make money for doctors and pharmaceutical companies at the expense of patients, insurance companies†¦the technical term for this is overtreatment and overtreatment equals harm (page 97). Doctors do some horrible, irrational things under the guise of seeking to benefit patients†¦.For example offering a bone marrow transplant for a breast cancer patient, prophylactic doses of ESA drugs†¦these are only a few examples. The system rewards us for selling our goods and services, and we play the game (page 122). You don’t deviate from the science. You don’t make it up as you are going along. You have to have a reason to give the drugs you are giving. You have to tell the patients the truth (page 145). Commenting further on ESA drugs, some doctors didn’t bother to check what the patient’s haemoglobin was and erred on the side of giving the ESA every time they give chemotherapy. Doctors routinely prescribed the drugs for uses, in which it had not been studied-such as anaemia caused by cancer itself, as opposed to anaemia caused by chemotherapy (page 78). †¦.Doctors try out things just to see whether they will work (page 160) Earlier in the book (page 29), Dr Brawley mentioned that â€Å"A hospital was the place where they withheld treatment or where they tried things on you without telling you what they were doing and why (page 29/30). When a drug succeeds in controlling cancer, we learn about it at conferences and in scientific journals. Stories of our fiascos, though no less instructive, are almost invisible, especially if there are cautionary tales that lay bare the fundamental flaws in the system (page 157). Cancer is hard to understand, and yet doctors rush patients (page 182). Survival measures time that elapses after diagnosis. By diagnosing a cancer earlier, survival rates are increased. The more you diagnose, the more you push up survival (page 193). Somewhere along the way, we have been conditioned to believe that a new treatment is always better (page 197) A new drug must be better than the old. A new medical device must also be better (page 202). Inappropriate use of certain drugs can be attributed to the profit motive. A recent study of prescribing pattern demonstrated that as soon as the profit motive weakened, inappropriate prescribing of these drugs dropped (page 197). The overuse of radiologic imaging is a major problem†¦..†up to one-third of radiologic imaging tests are unnecessary. This is a serious problem, not just because these tests are expensive, but because they expose the patient to radiation that can cause cancer. Some have estimated that 1% of cancers in the United States are caused by radiation from medical imaging† (page 202). Even when administered properly, cancer drugs can bring the patient to the brink of death. An overdose can easily push him off the cliff (page 279). Much of the money currently spent on healthcare (in the US) is money wasted on unnecessary and harmful, sick care. Even for the sick, a lot of necessary care is not given at the appropriate time. The result is more expensive care given later (page 281). The medical profession frequently allows bad doctors to continue to practice. The profession doesn’t police itself. Chalk it all up to apathy. Or ignorance (page 282). Many physicians are ignorant of some aspects of the field of medicine in which they practice. They tend to think the newer pill or newer treatment must be better because it is new. Ignorance is a failure to think deeply. It is a failure to be inquisitive. It is a failure to keep an open mind (page 282). Dr Brawley’s most direct critique of our healthcare system â€Å".†America does not have a health-care system. We have a sick-care system†.

Advantages And Disadvantages Of Optimisation Techniques

Advantages And Disadvantages Of Optimisation Techniques We have to use different techniques to optimise our website. Our main focus will be on how to reduce the size of the webpage and script execution time. This, in turn, will definitely improve the user experience as well as reduce the load on the servers. The images and graphical interfaces occupy the maximum storage size on the webpage. Therefore we need to compress the images and the scripts in an effective manner that wont affect functionality and quality of the website. First we need to simplify the design of the website, reducing the number of HTTP requests. JavaScript and CSS can be minified by removing comments and space characters from the code. Furthermore we can make java script and CSS external which can be cached by the browser. Post Load and Pre Load components can be set, which will make the user experience better by initially loading the important content and then loading the remaining content. Ultimately we can optimise loops which will reduce the script execution time. Specific Optimisation Techniques to be used for the Website The different optimisation techniques are: Minimise HTTP requests Add an expiry or a cache control header Put scripts at the bottom Remove duplicate scripts Make Ajax cacheable Post load components Pre load components Make JavaScript and CSS external Reduce DNS Lookups Minimise HTTP requests The majority of the time taken when a page is loading is a result of HTTP requests. Reducing the number of components will thus reduce the number of HTTP requests required to render the page. This is the key to faster loading pages. Combined files are a way to reduce the number of HTTP requests by combining all scripts into a single script, and similarly combining all CSS into a single stylesheet. Discussing the decisions for each page We will use some techniques which will be applicable on all the pages. Style sheets will be placed at the top and scripts at the bottom of the webpage. AJAX, JavaScript and CSS made cacheable. CDN servers will be used and redirects, 404 errors, and empty image source avoided. GET will be used for AJAX requests and also make efficient use of pre and post load components. The complete JavaScript code and CSS will be minified. The Home page is the one which should be fast, attractive and interactive. The Home page will make up the rapport of your website. In order to make it attractive we need to use different images, CSS, graphical interfaces and flash content. Images and graphical interfaces are bigger in size so we will scale them and try to convert them into a more suitable format such as Portable Network Graphics (.png). The users login page, discussion page, upload page and modify page will be much simpler than home page but they will contain lots of videos and images with the description. Thus, we can just remove the white space characters from their code reducing the size of the webpage and optimising the images. Videos are too big in size so we will not upload it on our server. We will use YouTube or other free video upload sites and embed the link on our webpage. Product Catalogue will contain all the images of the product that can be searched and sorted by category and brands. The loops will be optimised for faster search and sorting. Business information, current employees and product information will contain the detailed textual description with images of what we do, what we sell and who works in our company. All this information is static, so we will cache the information and optimise the images. Q2. Client side security issues are an extremely important component of any web-based application. Introduction Client side security is one of the most important topics in internet security. All the information which has been downloaded from servers is stored on the clients machine. All the site preferences as well as your login details are stored as cookies on the local machine and we need to keep those files safe from hackers. We use different antiviruses and firewalls on the local machine, however they are not as efficient as they should be. JavaScript and AJAX are the most vulnerable languages for most of the current web-based exploits like Trojans, viruses, etc. [1] (Uta Priss, 2012, Advanced Client-Side Security:What many users do not know, From http://www.upriss.org.uk/awt/lec4a.pdf) In this document we will look at the major threats, type of client side attacks and some strategies for minimising those risks. Problem Domain Nowadays internet is a basic necessity of day to day life. We are so dependent on internet these days. Everything from paying our electricity bills to international business meetings we do online. All our bank details are on our local machine which is vulnerable to hackers. For this reason do we need a secure system to work safely online. Whenever we use internet our local system stores the information from the server which contains your preferences, form data and the history of the webpages you viewed. How do hackers operate..? Hackers try to bypass the firewall and gain inappropriate access to local host resources. There are more chances to breach the security of the firewall when the hacker and the host are on the same network because request for resources originating within the network can be trusted more than request originating from outside the network. (Bidgoli Hossein , Wiley John Sons, (2006) Hanew Jersey, John Wiley Sons) Issues One of the most widely used languages for website development, JavaScript, is not secure. JavaScript is an open scripting language which means anyone can manipulate it and change its function. The JavaScript security model attempts to protect the user from websites that may be malicious and is not designed to protect the website owner. It cant protect data sent from the browser to the server and there are limits on what the page author can control via JavaScript whilst it is being executed within the browser. The success of JavaScript is also however the reason why attackers have targeted and leveraged the technology as a means to compromise the systems and reek untold grief for clients. JavaScript has been used to perform attacks that involve redirects, downloading of content, or even revealing details about a victims system.[2] Now we will discuss some attack strategies such as XSS (Cross Site Scripting), CSRF (Cross Site Request Forgery) and introduce some prevention measures to i mprove the security of the website. XSS Cross-Site Scripting attacks are a type of injection problem, in which malicious scripts are injected into the otherwise benign and trusted websites. Cross-site scripting (XSS) attacks occur when an attacker uses a web application to send a malicious code, generally in the form of a browser side script, to a different end user. Flaws that allow these attacks to succeed are quite widespread and occur anywhere a web application uses input from a user in the output it generates without validating or encoding it. An attacker can use XSS to send a malicious script to an unsuspecting user. The end users browser has no way to know that the script should not be trusted, and will execute the script. Because it thinks the script came from a trusted source, the malicious script can access any cookies, session tokens, or other sensitive information retained by your browser and used within that site. These scripts can even rewrite the content of the HTML page. Prevention measures: Validate, filter, and sanitise all input Process output response stream data through encoding Many modern browsers will attempt to detect an XSS attack and notify the user CSRF CSRF (Cross-Site Request Forgery) is an attack which forces an end user to execute unwanted actions on a web application in which he/she is currently authenticated. With a little help of social engineering (like sending a link via email/chat), an attacker may force the users of a web application to execute actions of the attackers choosing. A successful CSRF exploit can compromise end user data and operation in the case of a normal user. If the targeted end user is the administrator account, this can compromise the entire web application. Prevention measures: Implement strong XSS mitigations Use Tokens to verify expected user actions Hidden form value fields E.g., RoR ASP.Net MVC provide framework support Use POST for any actions that alter data on server side Is the idempotent web paradigm for HTTP GET compromised? Check HTTP Referrer Most modern browsers include features to palliate the following attacks: Phishing Attacks Spyware Malicious websites Adware Destruction or corruption of data or configuration Theft of configuration information Installation of malware Theft of information and identification (Oriyano Sean-Philip and Shimonsk Robert,(2012)Client Side Attacks and Defense, USA, Elsevier, Pg 130) Conclusion In summary, we discussed the major client side scripting attacks, preventive measures and the most vulnerable languages. Client side scripting attacks are effective in taking the personal information of the user. However, if we play smart we can extenuate and avoid those attacks in the first place by making some changes in our firewall settings and not clicking on suspicious links. Prevention is always preferred over a cure for the problems being faced for a normal user in this unprotected web environment. As programmers, we should make appropriate use of the AJAX commands and code the website in such a way as to make it more reliable and harder to alter. Lastly, JavaScript is the most popular language and will remain so in coming years. In light of this, we should make efficient use of the primary functions and the libraries to make it less vulnerable to attacks.

Message of Hope in East of Eden, Cannery Row, and The Grapes of Wrath E

Message of Hope in East of Eden, Cannery Row, and The Grapes of Wrath      Ã‚   When I look at Caleb Trask, I see a man from the book East of Eden to admire.   Although he was a man with many faults and shortcomings, and a man with an unnatural sense of cruelty, he was also a man who had a deep longing to be perfect and pleasing to his family, a man who craved his father's attention, and a man with a better heart than any other character in the book.   When I look at Mack I see a man with more soul and more kindness than any other person on Cannery Row.   He isn't ashamed of his poverty or life as a bum, and he embraces who he is, for all of the good and bad.   He goes to exhaustive lengths to give his friend, Doc, a party.   He is compelled to do this because he sees what Doc does for the people of the community, and he wishes to give him something in return.   That kind of spirit and gentleness cannot be bought with any amount of money.   When I look at Ma, in the novel, The Grapes of Wrath; never have I read of such a strong person, mal e or female, who so single-handedly kept her family together. While reading the book I became disheartened at what this woman had to endure and persevere through: death, family desertion, starvation, and sickness.   I was also encouraged by her. Ma was a role model of integrity, or rather, she was a reminder of the ease in which I live from day to day-she was the epitome of courage and diligence.   John Steinbeck uses three seemingly different characters to convey the same message, one of hope and perseverance.  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚     Ã‚  Ã‚  Ã‚   When I first read East of Eden, nothing about Cal Trask's personality or his mannerisms made him likable. He was introverted, cold, and hard.   I could not help but sense th... ...EINBECK(1902-1968).   San Jose State University.   17 Jan. 2001.   . Levant, Howard.   The Novels of John Steinbeck: a Critical Study.   Columbia: U of Missouri Press, 1974. Murray, Robert Davis, ed.   Steinbeck.   Englewood: Prentice-Hall, 1972. National Steinbeck Center.   Salinas, CA.   17 Jan. 2001.   . Steinbeck Country.   San Jose State University.   17 Jan. 2001.   . Trosow, Esther. John Steinbeck's Pacific Grove.   17 Jan. 2001.   . Trosow, Esther.   John Steinbeck's Biography.   17 Jan. 2001.  Ã‚  Ã‚   . Valjean, Nelson.   John Steinbeck: The Errant Knight.   San Francisco:   Chronicle Books, 1975.         

Gene Therapy and Cancer :: Genetics Science Technology Medical Essays

Gene Therapy and Cancer In 1997, an estimated 1.38 million Americans will be newly diagnosed with cancer (Blaese, 1997). The treatments available only cure half of them. Many new strategies, including gene therapy are in developmental stages for treating cancer. Nearly half of all gene therapy trials currently under way deal with cancer and experts believe a number of these applications will be in use within the next three to five years (Lyon, 1997). Cancer is considered a genetic disorder. Studies have identified a small number of genes that must be mutated to bring about development of cancer or maintain the growth of malignant cells (Klug, 1996). Two main properties of cancer are uncontrollable cell division and the ability to spread or metastasize. Both are results of genetic alterations. Mutations in the cells that lead to certain forms of cancer, can be identified as inherited in some families. In most cases, however, it is difficult to identify a simple pattern of inheritance. There are two ways to regulate cell division. One way is with tumor suppressor genes, which usually function to inactivate or repress cell division. These genes or their products or both, must be inactivated sporadically for cell division of take place. If they are permanently inactivated or lost through mutation, uncontrolled cell division occurs. Another way cell division is regulated is by proto-oncogenes, which usually promotes cell division also. These genes can be in an "on" or "off" mode and when in the "on" mode, cell division is promoted. When the genes or their products or both are inactivated, cell division is stopped. If they are permanently switched "on", cell regulation is stopped and tumor formation begins. Oncogenes are the mutant form of proto-oncogenes. An example of a transformation of a proto-oncogene to an oncogene is the p53 gene, which encodes a nuclear protein that acts as a transcription factor. The p53 gene is usually a tumor suppressor gene that controls passage of the cell from one phase of mitosis to another. The mutations in p53 gene are estimated to be associated with over half of all cancers. The most prevalent cause of death in cancer patients is metastasis, where cancer cells detach from the original tumor site and settle elsewhere in the body, to grow and divide producing another tumor. There are two kinds of tumors, benign and malignant. Benign tumors can be removed and usually do not return.

Clan X :: Essays Papers

Clan X There's a new kid at school, his name is Leigh, he thinks he is such a big shot-know all. When he rocked up at school on his very first day, he tried to do a fancy bunny-hop on his crappie, smashed up old bike and stacked it. It was hilarious, especially when he tried to get back on. He just fell straight over it again and broke three of his spokes and started to cry. He walked around school the entire week, showing off in front of everyone, telling them how good he was, trying so hard to be everyone's friend, but we made sure nobody liked him. We were part of a Clan I started called Clan-X. My gang members were: Rene, Grant, Mark, Trent, Tim, Daimien and myself, Cameron. We basically just pushed people around for kicks. Usually people that were half our size and walked around by themselves. We liked to blow up people's letter boxes the most, usually just at random. Whenever any new kids came to our school, we used to tease and make fun of them, so they felt unwelcome and had no fri ends. Usually they left the school, we loved it when they did that. Anyway, back to the story... On Friday afternoon, just after school, we were all walking home talking about how much of a loser this new guy was. By the time we got to the end of the street, we had all agreed that we should do something totally outrageous to his cat because he had been bragging about it all week. On Saturday, we all met up at the local park and brought along little tools which we thought might come in handy for this sinister exercise. Grant and Rene brought some rope and a switch-blade. Trent and Mark brought a bottle of methylated spirits and some matches. Tim and Daimien brought a voice scrambler and a mobile phone and I brought some explosives, which I got from the local markets. We thought about what we were going to actually do. Finally, I stood up and said, "Okay, First, I will jump Leigh's back fence and grab the cat. I'll take Tim and Daimien with me just in case I can't find it. Grant and Rene can then tie it up to a tree and cut it's whiskers off. Then Trent and Mark can saturate it with methylated spirits, (making sure not to drown it, as we want it to burn alive).

Deloneys view of age Essay

The word ‘age’ is also paired with the adjective ‘crabbed’, however the word ’youth’ is not attached to any word and seems almost completely separate. Youth seems quite isolated from the word ‘age’ and could represent how nowadays parents and children are quite segregated from each other. As well as the word being isolated, it seems to be independent, as it is not relying on an adjective to describe itself. Following onto the point of where I had written that parents and children are isolated from one another, this is clearly demonstrated to us in ‘Romeo and Juliet’, throughout the play, as well as in ‘crabbed age and youth’, when it is written that they ‘cannot live together’. The isolation between a parent and child, can be expressed due to the fact that these two humans are both from different generations, and have been brought up to have different opinions, or in some cases, completely contrasting opinions and as a consequence have little or nothing in common. For example in ‘Follower’ we are not informed of any similarities between the father and son, however the fact that the verb stumble appears twice and that both the father and the son have experienced it, suggests that this is the only thing of which they have in common. Another example is in ‘Romeo and Juliet’ where we see at the beginning of the play Capulet displaying a willingness to become a better parent as he attempts to understand Juliet’s thoughts and emotions by saying to Paris that Juliet is too â€Å"ripe to be a bride†. This portrays to us a parent who is willing to change their own opinion in a matter. in the Elizabethan era it was considered normal for a 14 year old to be married and expecting children, which is made clear to us when Paris says to Capulet ‘younger than she (Juliet) are happy mothers made’, to which Capulet answers by saying that young mothers are ‘too soon marr’d’. By defending his and his daughter’s actions, shows him to be a protective father. There is no doubt that along the path of parenthood there will be clashes between a parent and child, of which the child or parent feels that they ‘cannot live together’, due to different factors, the most prominent of which is a severe clash of opinions. We know not to take the line ‘cannot live together’ literally, because Deloney is talking about the two opinions of the youth and the old and how they are so severely differentiated, almost contradictory. I translate this stanza to mean that the two opinions are so contradictory that neither can win the argument. I can refer this to the poem ‘Catrin’, in which Gillian Clarke talks about a ‘red rope of love’ which represents the bond that a parent and child have. To demonstrate how contradictory these 2 opinions are, Deloney offers us a variety of antithesis, such as â€Å"Youth like summer†¦ Age like winter†, â€Å"Youth is hot†¦ Age is†¦ Cold†. The roles in this parent child relationship are clear to us; Capulet even tells us that he thinks of Juliet as a ‘whining mammet’. A mammet is a puppet, and so obviously a puppet needs a puppeteer, and due to how Capulet acts in this scene, it is evident that he is the puppeteer. This hierarchy of a parent and child is also shown in ‘Follower’, when Heaney describes his father to be a ‘full sail strung’ and that ‘horses strained at his clicking tongue’. By saying that even ‘horses strained at his clicking tongue’ shows how much power and authority his father had; he had to do such little, to get the horses to do a lot of work. The fact that an animal listens to him, demonstrates just how powerful he is. Deloney also thinks that age and youth are completely opposite by saying ‘age like winter weather; Youth like summer brave’. By using two completely opposite seasons of the year, Deloney is also pointing out that parents and children are also completely opposite. For example it is hot in summer and cold in winter, it cannot be hot in winter and cold in summer, however when we get too hot, we wish for it to be cooler and when we are cold, we wish for it to be hot. Similarly, when we are old we desire to be young, and when we are young we wish to be older or you could say when children are in need of parents, they may not be here, but that when they are here, you do not need them vice versa. If we were to interpret this to fit the role of a parent child relationship then we would say that when as children we become older and our parents eventually die, suddenly we seem to miss them immensely. So by using antithesis, the poet is basically telling us that once a parent or child is deceased, we learn how much we appreciated them. I feel it is a shame that we only realise things like this once it has been taken from us. This is shown in Romeo and Juliet when Capulet discovers that his daughter has apparently died from depression, he feels overwhelmed and his true feelings for Juliet are revealed as he says ‘with my child are my joys buried’, however when she was alive (in act 3 scene 5), he did not seem to care if she were to ‘die in the streets’.

The Role Of Audit Committees And Corporate Governance Accounting Essay

In order to better corporate administration, accounting organic structures, market regulators and committees has recommended the preparation of audit commissions. In 2001, after the creative activity of Douala stock exchange ( DSX ) , the Cameroon capital market authorization requested all listed companies to set up audit commissions. This survey focuses on the function of audit commissions and corporate administration in Cameroon listed companies.Particularly, how audit commissions operates in a developing economic system like Cameroon and how these patterns can be compared with those in the western economic systems every bit good as other emerging economic systems, the relationship of audit commissions with direction, internal and external hearers.The major accomplishments and challenges confronting audit commissions. This survey revealed that AC in Cameroon are challenged with unequal human resource capacity, the intervention of the authorities and kiping stockholders every bit good the fast changing legal and runing environment. However, there has been a singular betterment on the dependability of fiscal describing therefore vouching investor ‘s assurance. Key words ; Audit commissions, corporate administration, Cameroon, listed companies, direction, internal hearer, external hearer, OHADA ( organisation for harmonisation of concern jurisprudence in Africa ) , CMA ( capital market authorization ) , Decision devising.Table of ContentDeclaration Recognition List of Figures List of Abbreviations List of Tables AbstractionChapter 1 Introduction1.1 Introduction 1.2 Background 1.3 Motivation 1.4 The survey nonsubjective and Questions 1.5 The survey range 1.6 The restrictions .7 The survey constructionChapter 2 Conceptual model2.0 -IntroductionSection A ; Corporate Administration2.1- The Definitions of Corporate Governance 2.2- The Background of Corporate Governance 2.3- Corporate Governance Code 2.4 Corporate Administration mechanism 2.5 Corporate administration Environment 2.6 The Development of the construct of Corporate GovernanceSection B ; Audit Committee2.7 The Operationss of Audit Committees 2.7.1- The Charter 2.7.2 Composition of the commission 2.7.3 -Qualification and Experience 2.7.4- Meetings and Reports 2.8-The Relationship between Audit Committees, the direction, internal hearers and external hearers 2.9 The major Accomplishments and Challenges confronting Audit Committees. 2.10- Conclusion.Chapter 3 Theoretical Frameworks for Corporate administration and Audited accountCommittees3.1 debut 3.2 The Agency theory 3.3 Evidence on struggle of involvement between stockholders and directors 3.3.1 Conflict over Compensation 3.3.2 Conflict on variegation and wealth reduction investing 3.3 the Stewardship theory 3.3.1 Summary of the theoriesChapter 44.1 Corporate Governance issues in developing states. ( Cameroon ) 4.2 The legal and Regulatory model for Corporate administration of listed companies in Cameroon. 4.2.1The Role of Douala stock exchange ( DSX ) 4..2.2- The Board of Directors 4..2.3 The Audit Committee 4.2.4- The Stockholders 4. 2.5.The Role of the Governance 4.3- The Actors of Corporate Governance ; Stockholders and Directors Chapter 5 Research Methodology 5.1 debut 5.2 Questionnaire study 5.3 Administration of Questionnaires study 5.4 Responses of the questionnaire study 5.5 Interview Survey 5.5 Administration of interview studyChapter 66-Findings and Discussion 6.1- Operation of Audit Committees 6.2- Relationship of Audit commissions with direction, internal and external hearers 6.3- Accomplishments and ChallengesChapter 7, Conclusion, Refrences and AppendixChapter 1 Introduction1.1-IntroductionIn the past two decennaries, there has been turning attendings on corporate administration notably after the corporate prostration of high net income companies in the universe like the Enron and WorldCom. Corporate administration is now a first order issue largely in economic systems where companies are run by commanding stockholders ( Albuquerue and Wang, 2008 ) and a big figure of companies are seeking to follow better corporate administration patterns ( Garay and Gonzalez, 2008 ) .Traditionally, corporate administration is regarded as a mean by which companies safeguard the public assistance of its moneymans such as its investors, creditors and loaners. Today, with the current recession and planetary fiscal hurt, issue of corporate administration patterns in companies and the functions of different commissions are been studied. Audit commission is going the most widely used mechanism to guarantee good corporate administration in companies ( Chen et al, 2008 ) .The audit commission is an operating commission of the company ‘s board of managers that have some inadvertence duties such as the fiscal coverage, fiscal revelation, external hearers, internal auditing every bit good as control. A good figure corporate administration surveies has being carried out in developed states of Europe, United provinces of America and Japan ( Joshi and wakil,2004 ) .Very few surveies has being carried out and completed in less developed countries.Tsamenyi, Enninful-Adu and Onumah ( 2007 ) observes that corporate administration surveies in less develop states are limited and are available merely on single state footing. This survey tries to bridge the spread in anterior survey by adding more in our apprehension of the operations of audit commission and the major accomplishments of audit commissions in Cameroon. Furthermore, old research in developing states did non addressed the issue on how audit commissions relate with the direction, internal hearers and external hearers.In this survey, we seek to make full in this spread by look intoing on how audit commissions in Cameroon listed companies relate with the direction, internal hearers and external hearers1.2 BackgroundJensen and Meckling ( 1976 ) defined bureau relationship as a contract under which one or more individuals ( principals ) engages another ( agent ) to exert a service on their behalf. Directors or agents are being delegated the daily determination devising by stockholders. Directors are hence charged with the duties of utilizing and commanding the house ‘s economic resources.However the directors may non move ever to the stockho lders best involvement due to inauspicious choice and moral jeopardy ( Anthony and Govindarajan,2007 ; 531 ) . Therefore, stockholders has to supervise directors activities in order to guarantee that they live up to the commissariats of their contracts ( Goddard and Masters,2000 ) To avoid direction failures, Moldddoveanu and Martin ( 2001 ) argued that stockholders must ordain confirmation, monitoring every bit good as countenance ( wages and penalty ) mechanisms. Moldoveanu and Martin ( 2001 ) defined confirmation mechanisms as the tools used in formalizing the determinations of the agent, in giving concluding veto for an enterprise, directive or the action program of the agent. Monitoring mechanisms ( both ongoing and separate monitoring ) are use to detect, record and to mensurate the end product of the agent ‘s attempts. Furthermore, approving mechanism give selective wagess / or penalties to agents for/ or for non alining their attempts with stockholders aims or stockholders involvement. A good figure of corporate administration surveies has being carried out in developed states of Europe, United provinces of America and Japan ( Joshi and wakil,2004 ) .Very few surveies has being carried out and completed in less developed states.Tsamenyi, Enninful-Adu and Onumah ( 2007 ) observes that corporate administration surveies in less develop states are limited and are available merely on single state footing.1.3 MotivationProper corporate administration is a really imperative mechanism to reconstruct investor ‘s assurance, to enlarge the private sector, and to excite economic growing. It have been predicted that â€Å" good administration of companies will shortly go as important to the universe economic system as proper administration of single states. † Some people may see this as excessively early to hold, but this anticipation was suggested with grounds, if non evidently true today, so, is really likely to be true in the hereafter. The planetary recognition of the impact of events sing corporate societal irresponsibleness ‘s such as the fiscal crises in Asia, the corporate dirts in the universe high net income companies like Enron and WorldCom and the fiscal crisis in most African states in the last decennary.All these cases negatively affected the public assistance and the lives of many such as the employees, the pensionaries, house ‘s creditors and loaners. These raised the pressing demand for effectual and efficient ordinance of corporations and besides led to fear in market places, and a lessening in stock monetary values. In most underdeveloped states, like in Africa, the acknowledgment of lost chances to mobilise fiscal resources in domestic and international capital markets via good corporate administration took the involvement of most African Heads of State. This so inspired the African Heads of State to include good corporate administration as one of the four chief thematic countries subjected to reexamine under t he African Peer Review Mechanism ( the APRM ) .The four selected countries include, political administration and democracy, economic administration and direction, socio-economic development, and good corporate administration. The demand to closely supervise the operations of corporations can be justified by the undermentioned two grounds ; -The increasing involvement of the investors in developing states to put in listed companies. -The Potential additions or losingss that hinge on good direction of corporations can be financially profitable or economically annihilating1.4 Research aim and QuestionsThe research aim is to add more in the apprehension of the operations of audit commissions in footings of their composing, rank, independency, meeting and coverage, charter guideline every bit good as the accomplishments and challenges. The research besides aims at analyzing the relationship between audit commissions with the direction, internal hearer and external hearers. Finally we will compare our findings with those in western and other emerging states. To accomplish these purposes, the research worker seek to beg the sentiments of four bunchs of respondents in the three listed companies in DSX ( SEMC, SOCAPALM, and SAFACAM ) . ( I ) the presidents of audit commissions, ( two ) the company secretaries, ( three ) the finance caputs ; and ( four ) the external hearers of all the companies listed in the Douala Stoc k Exchange ( DSX ) . The undermentioned research inquiries will be address ; a ) How the audit commission operates in less states like Cameroon and how these patterns are compared with those in developed states B ) How audit commissions relate with direction, internal hearers and external hearers degree Celsius ) What are the chief accomplishments and challenges confronting audit commissions1.5 The survey rangeThe range of this survey is to analyze the function of audit commissions and corporate administration in developing states peculiarly in companies listed in the Douala stock exchange ( DSX ) Cameroon.The analyses will focus on on the operations of audit commissions in listed companies in DSX by looking at their manner of choice, composing, frequence of the commission meeting, coverage, making and experience, the accomplishments and challenges confronting audit commission. The old research in developing states did non addressed the point on how audit commission relate with the direction, internal hearer and external auditor.In this survey, the research worker seek to make full in this spread by look intoing how audit commissions in listed companies in Cameroon relate with the direction, internal and external hearers1.6 Restrictions.It is imperative for the research worker and the users of this research to be qui vive of the pertinent restrictions as they try to progress and understand the consequences of this survey ( Anderson and Poole, 2001 ) . We should acknowledge that the method of questionnaire study is entitled to built-in restrictions. Harmonizing to Matthews ( 2002 ) all studies are entitled to some built-in failings as some respondents give responses which they believe are expected of them, or which portray themselves and the organisation in the best visible radiation. This can be the instance of the responses of the participants in this surv ey which included AC presidents, company secretaries and finance caputs. They may hold overstated their appraisal of the AC patterns as this was seen to be more of import than the other group of the participants ( external hearers ) . Besides, it can be probably that the questionnaires were non clear, this causes respondents to construe some inquiries otherwise or on their ain manner. This survey was besides limited by the fact that the interview study sample size was excessively little ( merely 5respondents opted ) as carry oning more interviews would hold guaranteed a broader apprehension of the research issue, nevertheless the interview study was merely to complement the questionnaire study to acquire a deeper penetration of the findings1.7 The survey constructionThis paper will be made up of seven chapters, chapter one introduces the subject of corporate administration and audit commissions, it besides give the first apprehension of the thesis background, motive, research aims, research inquiries and the restrictions. chapter two which is conceptual model is in two subdivisions. Section one will be based on corporate administration definitions, its background, corporate administration codifications, mechanism, corporate administration environment and in conclusion the development of the construct of corporate administration. Section two of this chapter will establish foremost on the operations of audit commissions ( maps ) , subsequently focuses on the charter, composing which has to make with the inquiry of independency ( Joshi and Wakil,2004 ) , the factor of fiscal accomplishments as a requirement for audit commissions member is besides examined every bit good as audit commission meetings and studies.Blue Ribbon commission ( 1999 ) ) gave recommendation that audit commissions members must be financially literate. Second, this subdivision will speak about the relationship of the audit commissions with direction, internal hearers and external hearers. Last, this subdivision will speak about some of the major accomplishments and challenges confronting audit commissions. Chapter three will seek to analyse some theoretical models like the bureau theory and stewards theory. And so look at the some of the bureau jobs between directors and stockholders. This chapter will in conclusion give a belief sum-up of the two theories ( bureau and stewardship theory ) In chapter four, the research worker will speak about corporate administration issues in developing states ( Cameroon ) , the legal and regulative model of corporate administration in listed companies in the Douala stock Exchange ( Cameroon ) concentrating on the function of the Douala stock exchange, the authorities of Cameroon, the board of managers, stockholders and audit commission, This chapter will look in conclusion at the histrions of corporate administration which involves the stockholders and directors. Chapter five which is research methodological analysis, the research worker will establish his research method on questionnaire and interview study turn toing the survey objectives.This questionnaires will be based on the operations of audit commissions, composing, independency, fiscal literacy, relationship, self-evaluation every bit good as the major accomplishments and challenges.they will largely be â€Å" true or false † type inquiries while others will ask the respondents to rate the commissions achievement with a mark of 4 ( to a greater extend ) to a mark of 1 ( non at all ) Chapter six will concentrate on the findings and treatments sing the research consequences. The findings and treatments will focus on on the operations of audit commissions, the relationship with direction, internal and external hearers every bit good as the accomplishments and challenges. Figure 1.thesis lineation.Chapter 2 Conceptual Frameworks2.0-IntroductionScandals, Frauds, every bit good as corporate failures has increase the demand for reforms and better ordinances more particularly in the Fieldss of corporate administration. In the early 1990s, in united land, a good figure of issues like the prostration of Maxwell concern imperium, leaded to the stimulation of treatments and statements refering the constructions for commanding executive power ( power2002 ) .In December 1992, a codification of best patterns was published ( the Cadbury codification ) .this codification gave recommendations to companies to organize audit commissions consisting of independent non-executive managers ( power2002 ) In United provinces of America, the addition figure of net incomes restatements in public traded companies, together with the fiscal statement fraud allegations every bit good as deficiency of responsible corporate administration in extremely profitable companies like Enron, Global crossing, World com In USA, Leisurenet in south Africa have sharpened the increasing attending in corporate administration every bit good as audit commissions in peculiar. The diminution of these companies raised much concerns sing the deficiency of argus-eyed inadvertence by boards of managers and audit commissions in fiscal coverage procedure scrutinizing maps ( Rezace et al,2003 ) .George W Bush, USA president in the province of the brotherhood reference, mentioned the gravitation of this job by saying that â€Å" Through stricter accounting standard and tougher revelation demands. Corporate America must be made accountable to employees and stockholders and held to the highest criterion of behavior ( B ush,29th January 2002 ) † .In USA a good figure of committees, ordinances and audit commissions has been formed to turn to corporate administration issues in USA. some of these include Tread manner committee ( 1987 ) , the Blue Ribbon commission ( 1999 ) .Further more, the 2002 sarbanes-oxely act was signed in to jurisprudence and one of its chief proviso were that all listed companies set up audit commissions ( Joshi and wakil,2004 ) Rezace, Olibe and Minmier ( 2003 ) stated that good corporate administration promote relationships of answerability between primary corporate participants and this will travel a long manner to heighten corporate public presentation as direction holds answerability to the board and the board is held accountable to the stockholders. One of the board chief map is to guarantee quality accounting policies, internal controls every bit good as independency. This will cut down fraud and fiscal hazard are anticipated every bit good as advancing accurate, high quality and timely revelation of fiscal and other information to the stockholders. CMA ( 2002 ) defined corporate administration as the procedure and the construction used to direct and pull off concern personal businesss of the company towards heightening prosperity and corporate answerability with ultimate aim of recognizing stockholders long-run value while taking in to account the involvement of other stakeholders. In Cameroon, corporate administration issues has been taken really serious.the Cameroon capital market authorization ( DSX ) in concurrence with commonwealth association for corporate administration has produce a sample codification for best patterns in corporate administration in June 2001.One of the cardinal recommendations in the Douala stock exchange ( DSX ) ( 2001 ) is that all listed companies establishes audit commissions consisting of independent non-executive managers which has to maintain under reappraisal the range and consequences of audit, their effectivity, independency and hearers objectivenesss. The codification further stated that separate audit commissions enables the board in deputing to the sub-committee the duty for thorough and item reappraisal of the audit affairs, besides to enables non-executive managers in lending independent judgement and have a positive function to play in an country in which they are peculiarly fitted and offer the hearers a direct nexus with non-executive managers ( CMA,2002 ) In south Africa, mangema and chamisa ( 2008 ) found out that the likeliness of a house to be suspended from the stock exchange is higher in houses without audit commission. This therefore suggest the importance and the necessity of audit commissions in Africa. This chapter will be divided in to two subdivisions. Section A will concentrate on conceptual model for corporate administration while subdivision B will concentrate on conceptual model for audit commissions.Section A. Corporate Administration2.1 The Definitions of Corporate GovernanceStates are different from one another in footings of engineering, civilization, political system, economic and historical development ( Roman,2001 ) .There differences make the definition of corporate administration to change from state to state therefore doing it really hard to came out with a universally acceptable definition of corporate administration. Shleifer and Vishny ( 1997 ) defined corporate administration while looking at the ways in which the providers of fundss to the steadfast assures themselves of good return for their investing. However this definition merely laid more accent on the providers of fundss, it fails to acknowledge the relationship that exist between the house ‘s directors and stakeholders since every house has many stakeholders with different involvements that must be taken attention of by the house. It is in this respect that corporate administration is besides looked upon as a corporate group of people united as one individual who has the power or authorization to command an organisation ( Ruin,2001 ) Australian criterion ( 2003 ) defined corporate administration as a pattern in which companies are controlled, directed and held to account. Harmonizing to Australian criterion ( 2003 ) corporate administration therefore comprises of power, answerability, leading, stewardship way every bit good as control. This definition takes in to consideration the demand of cheques and balances in organisation direction procedure, therefore it can be regarded as more comprehensive ( Gregory,2000 ) .The Australian criterion definition is besides similar to other definitions like that given by audit committee ( 2009 ) which emphasis the importance of answerability and control in organisational administration. The presence of many different definitions for corporate administration shows that every writer formulates a definition that suit his or her subject. ( Deunb and neubeuer,1992 ) .For case, harmonizing to Turnbull ( 1997 ) corporate administration influences all houses activities that produces good and or services, harmonizing to Colley et Al ( 2004 ) corporate administration is the act of regulating whereas Cadbury ( 2000 ) specify corporate administration harmonizing to the system by which the house is directed and controlled. However Wallace and Zinkin ( 2005 ) pointed out clearly that the term good corporate administration is really easy to give voice but hard to understand and appreciate.2.2 – The Background of Corporate GovernanceThe construct of corporate administration is been used both in economic sciences and in jurisprudence, and it is understood to intend enforcement of contract, protection of belongings right every bit good as corporate action ( McNutt,2010 ) , onc e and for all, corporate administration is associated with people runing within the organisation, nevertheless the organisation has to be decently governed in order to accomplish their set aims. This construct of corporate administration became more normally used and spoken in 1980s ( parker,1996 ) nevertheless it originated in 19th century when incorporation was advocated for as a agency of restricting liability ( fletcher,1996.vinten,2001 ) .The creative activity of registered companies is being perceived as the existent starting point for the treatment on corporate administration ( Adams,2002 ) .This enrollment of companies was supported by the joint stock companies act of 1844 ( Uk ) .The silver demand of modern corporation lead to the separation of control map from ownership ( Berles and means,1967 ) .With this separation, house ‘s proprietors no longer exert control over the house ‘s action because it was seen as a function of professional directors or agent ( kiel and Nicholson,2003 ) .This so propose the demand of corporate administration to protect house ‘s proprietors from the actions of directors.In respond to this demand, the limited liability a ct 1855 ( UK ) was created to protect stockholders from debts above their parts Francis ( 2000 ) argued that the demand for corporate administration patterns became more pronounce in 1980s.This was because during this period, several parts of the universe were sing stock market clangs every bit good as corporate failures in some cooperation due to hapless administration. Harmonizing to united nation,1999 ) corporate prostration was the cardinal driver for alteration to corporate administration codifications. In 1980, as more and more corporate entities continue to fall in in assorted parts of the universe, there were alteration of attitude with greater public presentation outlooks on the house ‘s direction board.It was besides realized here that the house has to be run by the director whereas the board ensures that the house is being run efficaciously ( Adams,2002 ) . The acceptance of the thought of corporate administration can besides be supported on a positive note. There was a turning recognitions that improve corporate administration is indispensable for growing and the development of the state ‘s economic system ( Carkr,2004, Department of Treasury,1997 ) .A survey that was carried out in United States of America by Gompers, Ishii and Metricck,2003 ) reveals that there is a strong correlativity ship between good corporate administration patterns and stockholders public presentation. This survey further reveals that over 60 % of investors were prepared to pay pore on portion of companies with good corporate administration patterns.2.3 Corporate Administration Code ( CGC )In most states, the best mechanism to heighten choice corporate administration reforms is through the execution of corporate administration codification to supplement the already bing concern Torahs. Corporate administration codification can be defined as paperss which stipulate the regulations and processs for regulating and pull offing organisations ( Dabor and Adeyemi, 2009 ; Ugoji and Isele, 2009: Scott, 2007 ; Classeens and Bruno, 2007 ) .While corporate administration involves the procedure by which organisations are governed and controlled with the purpose of adding stockholders values every bit good as meeting stakeholders outlook ( CBN, 2006 ; Iyang, 2009 ) , corporate administration codifications on its portion, flatly stipulates the regulations, rules and the best patterns for pull offing and regulating organisation ‘s efficaciously ( Okhealam and Akinboade, 2003 ; Amstrong, 2003 ; Gatamah, 2008, Andreason, 2009 ) . Most of these codifications are implemented by self-professional regulation bureaus but under the supervising of authorities regulative organic structures. However, the duty for companies to follow and implement these codifications depends on the company ‘s board of managers ( Elebute, 2000 ; Iyang, 2009 ; Sanusi , 2003 ; Soludo, 2004 ) .Therefore, the chief duties of the board of managers are to vouch choice administration public presentation, add stockholders values, preserve the involvement of stakeholders, protect the environment and warrant precise fiscal coverage ( Alo, 2003, WILSO? 2006.dabor and Adeyemi, 2009 ; Roe 2003 ; Ahmed 2007 ; Olusa, 2007 ; Elebute, 2000 ; Iyang 2009 ; Sanusi 2003 ; Soludo, 2004 )2.4 Corporate Administration MechanismCorporate administration mechanism involves the procedures through which a state ‘s concern Torahs and corporate administration codifications are been imposed. ( Reed, 2002 ) .Corporate administration mechanism consist of agencies to supervise, nevertheless the effectivity of the corporate administration mechanism lies on the regulative models and public administration strategy in each state. ( Wilson, 2006 ; Dabor and Adeyemi,2009 ; Ro, 2003, Ahmed, 2007 ; Olusa,2007 ) .the best enact of corporate administration codification is achieve thr ough modulating professional organic structures in confederation with the authorities modulating bureaus and with the stock market governments ( Vintem, 2002, Reed, 2002 ; Wilson,2006 ; oe, 2003 ) The premise or the thought that, the presence of many corporate administration mechanisms will frequently allow to good corporate administration has been proven incorrect by the high degree of corruptness, fraud and dirts in Cameroon and in other parts of the universe. The credence of corporate administration codification by most companies in the private sector is merely a conformity and non an indicant that the companies will oblige themselves to good ethical concern patterns ( Rossouw, 2005 ; Gatamah, 2008 ; Iyang,2009 ) .In Cameroon, over 70 % of the companies listed in the Douala stock exchange have a adopted the corporate administration codification but there are still incidences of frauds, embellzement, deficiency of answerability and unity.2.5 Corporate Governance EnvironmentHarmonizing to Li and Nair, ( 2009 ) , corporate administration environment takes in to consideration the consequence of factors like the state ‘s political system, the economic stableness and socio- cultural factors that can heighten good administration or prevent unethical concern operations ( Li and Nair,2009 ) .Therefore corporate administration environment embodies the state ‘s political, economic, technological, societal and legal systems that affect ethical concern patterns in corporations ( Amaeshi and Amao, 2008 ; Wilson, 20006 ) .Corporate administration so serves as a barometer to mensurate the company ‘s overall public presentation, their strategic pick, determinations and actions. Though the political, economic and socio-cultural consequences of the freshly formed corporate administration codifications in Cameroon are still under probe, the codifications are created or formed to safeguard companies against sick duties like corruptness, environmental maltreatment, and companies misdirection ( Gatamah, 2008 ; Andreason, 2009 ) .2.6- The Development of the Concept of Corporate GovernanceDue to cultural, political, economic and technological differences betw een states, the thought of corporate administration was adopted but with major fluctuations, as a consequent, a assortment of corporate administration model was established. However two major attacks of corporate administration patterns is identified with fluctuation originating merely on the different legal systems at work in assorted states Harmonizing to Solomon and Solomon, ( 2004 ) , Department of Treasury ( ,1997 ) ; states that patterns common jurisprudence like united provinces of America, united land, Canada, and Australia develop a type of corporate administration construction which focuses on stockholder ‘s involvement ( return ) .In this respect, corporate administration has to guarantee that the company achieves the aims set by the stockholders. This type of corporate is is known as foreigner theoretical account of control as it recognizes the spread between the troughs of a house and its proprietors ( Department of Treasury,1997 ) . On the contrary, states with civil jurisprudence such as Germany, France, and Netherlands develop their corporate administration which focuses on stakeholders. In this respects, corporate administration has to equilibrate the involvement of cardinal groups like the employees, directors, creditors and clients ( Solomon and Solomon,2004 ) .This attack is called insider theoretical account of control since it recognizes that the greater control in the house is held by those closer to its existent working ( Department of Treasury,1997 ) However the two attacks have some similarities. For case, they both opted for the fact that the direction boards of the house were to be elected by the house ‘s stockholders to put policies and so depute to the direction the full authorization to pull off the house ( Hilmer,1998 ) .Anyway, it was realized that most states adopted a system of corporate administration with the mixture of the two extremes ( Solomon and Solomon,2004 ) Nowourdays, corporate administration is an international issue because of concern globalistion.3It is seen to play a major function in the direction of companies in both developed and less developed states. However, Davis and schlitzer ( 2008 ) pointed out that corporate administration patterns are non unvarying across states, that each state tend to follow corporate administration processs based on factors like the state legal system, the fiscal system of the state, the state cultural and economic state of affairs and the corporate ownership construction of the state ( the organisation for economic cooperation and development,1998 ) .Section B: Audit Committee2.7-The Operationss of audit commissionsThe audit commissions has as it premier map to help the board in carry throughing its inadvertence duties. By so making, they review the fiscal information that has to be provided to the stockholders, other stakeholders and to the system of internal controls that has been established by t he boards of managers and the direction ( Bean, 1999 ) Bean ( 1999 ) pointed out some of the general duties of audit commissions: -The audit commission has to supply an unfastened ambiance for communicating between internal hearer, independency hearers and the board of managers. -They have to describe actions to the BODs and do some recommendations -The commission have the power to transport out or authorise probes in affairs within the commission ‘s range of responsility.The audit commission has to retain an independent advocate and comptroller if needed to help in an probe2.7.1- The charterIn developing states, audit commission ‘s faces a batch of troubles in transporting out their maps because of deficit in accounting accomplishments ( waweru, Hoque and Uliana, 2004 ) . A batch of writers have undertaken surveies on the inadvertence duties of audit commissions.Most of these surveies reveals that there is a broad fluctuations in sensed and declared duties.According to Kalblers and Fogarty ( 1993 ) survey, the duties of audit commission include inadvertence of fiscal coverage, internal controls and external hearer. Peter coopers and Lybrand ( 1995 ) and Dezoort, Hermanson, Archambeault and Reed ( 2002 ) in their survey found out that the duties of audit commissions revolved chiefly in countries of fiscal coverage, scrutinizing and overall corporate administration. It has being argued by Guy and Burke ( 2001 ) that all companies with audit commissions must develop a seamster made charter that describes the commissions composing and specifies entree to allow resources. The charter has to be approved by the board which so serves as a usher to the commission in transporting out the assorted duties delegated to them by the full board of managers.According to Bean ( 1999 ) , comprehensive charter enhances effectual public presentation of the audit commission, serves as a roadmap for members of the commissions by doing a clear definition of the duties and supply a systematic treatment construction among the commission and the direction every bit good as public comptroller ( Bean,1994 ) . A charter helps scrutinize commissions members to concentrate on their specified duties and besides the charter enable or assist stockholders in measuring the function and duties of audit commissions ( KPMG,1999 ) . In Cameroon, audit commissions authorization is got ten from capital market act which requires that some authorization has to be delegated to the audit commission by the board.2.7.2- The composingHarmonizing to Joshi and Wakil ( 2004 ) , one of import variable of composing of the audit commission is the inquiry of independency ( joshi and wakil, 2004 ) . Br aiotta ( 1999 ) pointed out that the effectivity of an audit commission depends on the background of the commission ‘s members which have to dwell of both fiscal and non fiscal skilled people ( Braiotta,1999 ) . The success or failure of the commission ‘s operation relies on the president, hence great attention has to be taken when taking the president ( Braiotta,1999 ) .According to Braiotta ( 1999 ) , the figure of audit commission member depends on the duties and authorization of the commission and besides on the size of the board and the company. The figure of the members vary from one state to another ( Braiotta,1999 ) There are turning statements on whether the commission members should be independent as advocated by Bean ( 1999 ) , the Blue Ribbon ( 1999 ) every bit good as it was adopted in Cameroon by the Capital Market Act in 2001 ( Hussein,2003 ) or should it depend on the environing fortunes of a peculiar company ( Attwood,1986 ) .According to Bean ( 1999 ) , an independent manager is one who is free from any relationship that can act upon his or her judgement as a member of the audit commissions ( Bean,1999 ) .However this is hard to find ( Pomeranz,1997 ) In Cameroon, the issue of independency of most managers is been affected by that fact they serves as managers in more than one listed company. This is as a consequence of deficit in skilled human resources capacity in Cameroon and besides due to the fact that most listed companies in Cameroon are little in size therefore doing it hard to pull people with qualified accomplishments.2.7.3-The Qualification and Experience.There are different point of views on the demand of fiscal literacy as a making for audit commission members. The Blue Ribbon commission ( 1999 ) recommended that all audit commission members has to be financially literate. Harmonizing to Rezaee et Al ( 2003 ) , fiscal literate is define as the ability to read and understand fiscal statement. However Herdman ( 2002 ) questioned the issue of whether the demand about fiscal literacy of audit commission members by the capital markets went far plenty. On the contrary, Jonathan and Carey ( 2001 ) argue on whether in a univer se of of all time more complicated accounting criterion, where even to the full trained comptroller can fight to understand, if this is a realistic and a necessary demand as a member of the audit commission ( Jonathan and Carey,2001 ) . In USA, surveies were carried out in countries of experience and expertness. The United states General Accounting Office ( GAO ) ( 1991 ) found out that over half of the 40surveyed audit commission chairs from big US Bankss reveals that their audit commissions were runing with no members with expertness in accounting, scrutinizing and jurisprudence inadvertence ( GAO,1991 ) .2.7.4- Meeting and ReportsHarmonizing to Guy and Burke ( 2001 ) , audit commissions have to schedule meetings two to four times per twelvemonth depending on their range of activities and the company size. Graziana ( 2004 ) argued on the point that audit commission has to run into more often, both officially and informally.Formal meeting has to be held a least 4 times and sometimes up to 12 times per twelvemonth, this 4 meetings are in individual and last for about 4 hours. ( Graziana,2004 ) .These meetings must include the senior direction, external hearer and the internal hearer ( Graziana,2004 ) .Furthermore, t he board has to depute the authorization ot the audit commission to keep particular meetings as needed ( Guy and Burke,2001 ) . Some surveies have being carried out on the frequences of audit commission meetings.Menon and Williams ( 1994 ) made a research on 200 companies and found out that the figure of audit commission meeting was increasing as the figure of outside managers increased ( menon and Williams,1994 ) .Studies have shown that meeting frequence is positively related to the company ‘s size, monitoring and the demand of audit commission meeetings. Price WaterHouse Cooper ( 1999 ) saw that audit commissions in European companies meet averagely 3 to 4 times per twelvemonth. The audit commission ‘s study has to be addressed to the BODs and must include their findings and recommendations sing the effectivity of the maps of internal and external hearers and other countries within the commission ‘s legal power as stated in the charter. Besides, the study has to establish on the engagement of the members in audit panning procedure and their monitoring activities ( Braiotta,1999 ) .2.8-The Relationship with Management, Internal hearer and External hearer.Harmonizing to Blue Ribbon commission ( 1999 ) , a company can merely accomplish quality fiscal coverage when there is an unfastened and blunt communicating every bit good as a co-working relationship between the board of managers, audit commissions, the direction, internal and external hearers. It has being argued Rezaee et Al ( 2003 ) that the most effectual attack is for the audit commission to work in coaction with the direction and the hearers to enable them place complex activities of the co mpany, identify and asses the comparative hazards, find the accounting intervention and besides to acquire a complete apprehension of their impact on free and just presentation of fiscal public presentation in order to cut down deceitful activities ( Rezaee et al,2003 ) .Members of the audit commissions have to be sufficiently knowing to inquire tough inquiries to the direction every bit good as the internal and external hearers sing the study quality, transparence and the dependability of the studies. However, in developing states like Cameroon, most of the listed companies are institutionally owned and these establishments are owned by the authorities, as a consequent, some members serves in the board due to their virtue place in the authorities and non because of their making or experiences. Braiotta ( 1999 ) stated that the audit commission has to be independent from CEO, nevertheless the CEO holds the best information beginning related to the concern and they guarantee speedy respond to the petition of the audit commission, therefore doing the relationship with the CEO the key. ( Braiotta,1999 ) . The BODs has the duty of reexamining the overall effectivity of internal controls system but in world, the board can depute this duty to the audit commission ( Zaman,2001 ) .The board so has to make up one's mind on the function of audit commission in the reviewing procedure, the function of audit commission in the reappraisal procedure besides depends on factors like the size, the board composing and the nature of the company ‘s chief hazards ( Zaman,2001 ) . Harmonizing to Braiotta ( 1999 ) , it is necessary and of import for the audit commission and the hearers to set up a good working relationship that is non counterproductive ( Braiotta,1999 ) .There is a co-relationship between the plants of the audit commissions and independent hearers because they both have common fiscal aims. Following the Sarbabes-Oxley Act in the United States, it is legal for the hearers to describe to the direction. The audit commission has to O.K. all services both audit and non-audit, they get all new accounting and scrutinizing information from the hearers and they besides serve as an o official communicating line between the company and the hearers ( Tackett,2004 ) .The fact that the audit commissions are given the authorization in doing determinations about hiring and firing the hearers, has removes from the direction the ability of endangering the hearer with dismissal if the hearers fails to execute to the direction best involvement, moreover, the audit commission are required to do blessing to all payments made to hearers for their services like scrutinizing therefore doing it hard for direction ot bargain unneeded services from hearers with the hope that the hearers will give them some favourable interventions, in conclusion, the fact audit commissions are required to cover with any dissension between the direction and the hearers, makes it hard for direction to look in questionable accounting patterns. Knapp ( 1987 ) made a surveyed on 179 audit commissions members and found out that, when there is audit difference, the audit commission tend to back up the hearers and non the direction.2.9- The Major Accomplishments and Challenges confronting audit commissionsSeveral sentiments has being raise sing the utility of audit commissions.According to Guy and Burke ( 2001 ) merely 22 % of the executive managers of FTSE 100companies have the construct that audit commission are helpful in accomplishing good corporate administration while 78 % remain unconvinced about the value of audit committees.However,89 % of the non-executive managers in FTSE 100companies have the believe that audit commissions are critical or helpful in accomplishing quality administration ( Guy and Burke,2001 ) .Menon and Williams ( 1994 ) carried out a survey on whether companies depends on the study of their audit commission, this survey reveals that companies do non trust on their audit study though they voluntarily formed the commissions, therefore these commissions were established for other intents. ( Menon and Williams,1994 ) .According to Joshi and Wakil ( 2004 ) , audit commissions are widely used in big companies and in companies with higher proportion of no executive managers ( Joshi and Wakil,2004 ) . Due to the demand of corporate administration in companies, a batch of force per unit area is being mounted on audit commissions in supervising the unity of the house ‘s fiscal coverage activities. There are higher outlooks from the non-executive managers functioning as audit commissions members ( Jonathan and Carey,2001 ) .It is recognize that the duties of audit commission are increasing which has to make with affairs refering hazard direction, internal control, other regulative demand, the independency of external hearers and besides the move to international accounting criterion ( Jonathan and Carey,2001 ) .Furthermore, many stakeholders are interested in the house ‘s activities but with different dockets therefore doing it more complex and hazardous helping in audit commission or on boards. The Sarbane-Oxley for case provinces that failure to execute will ensue to legal actions. Rezaee et Al ( 2002 ) pointed out that the inclusion of the study of audit commissions in proxy statements serves as challenges for the audit commissions. The commission members do non exert their full engagement in the readying of the fiscal statements therefore increasing their hazard ( Rezaee et al,2002 ) .2.10-ConclusionSurveies carried out in developed states shows that good corporate administration reduces deceitful gaining direction ( Rezaee et al,2003 ) . In fact, the corporate failures in some high net income companies are attributed to miss of argus-eyed inadvertence by the boards. It is instead unfortunate that there exist no empirical survey on the overall effectivity of corporate administration in Africa, Mangema and Chammisa ( 2008 ) observed that because of state differences in Africa, it will be much nicer and clear to analyze the assorted administration constructions individually in every state. This survey tries to bridge the spread in anterior survey by adding more in our apprehension of the operations and the major accomplishments of audit commissions in Cameroon. A batch of empirical surveies have being carried out refering the operation and the functions of audit commissions in different states. For case, in Canada, Maingunt and Zeghal ( 2000 ) investigated the aims, composing, choice, frequence of the commission meeting, the relationship of audit commission with direction and hearers. ( maingunt and zeghal,2000 ) . The old research in developing states did non turn to the point on how audit commissions relate with the direction, internal hearer and external hearers. In this survey, we want to make full in this spread by look intoing how audit commissions in Cameroon listed companies relate with the direction, internal hearers and external hearers.Chapter 3 The Theoretical models for Corporate Governance andAudit Committee3.1 IntroductionThe bureau theory have influenced recent believe about concern direction and policies. This tides that directors do non ever move to stockholders best involvement unless suited administration constructions are imposed to safeguard stockholders public assistance. ( Jensen and meckling, 1976 ) .The BODs have a great function to play here more particularly in the relationship among president and the CEO ( Tricker,1984 ) .the involvement of stockholders can merely be protected when the board chair is non detained by the CEO or when both the stockholders and the CEO have the same involvement ( Williamson, 1985 ) . Harmonizing to Berles and agencies ( 1932 ) a individual stockholder can non exert control over a house whose capital is expeditiously and sufficiently dispersed. Therefore capital scattering allows directors to exert illicit power on behalf of stockholder. Directors determinations and actions are been monitored and evaluated by the audit commission formed by the board.The audit commission so serves as a nexus between the direction and the board and besides to protect stakeholders welfare.. The bureau theory and the stewardship theory are two finance theories that covers the construct of corporate administration and the function of audit commission to heighten good administration.3.2 The Agency theoryAgency theory can be define as a contract in which one individual ( the principal ) engages another individual ( the agent ) to execute some services on his or her behalf ( Jensen and meckling,1976 ) . Harmonizing to Kiel and Nicholson ( 2003 ) , due to the separation of control and owne rship maps, directors has to pull off the house on behalf of the house ‘s proprietors. However conflicts ever arises when the directors are non pull offing the house to the proprietors best involvement ( Eisenhardt,1989 ) .The bureau theory therefore is more concern in analysing and work outing jobs or struggles that occurs between houses proprietors and directors. By so making, the bureau theory assumes that the function of a company is to maximise stockholders wealth ( Blair,1995 ) The bureau theory relay on the fact that, most concerns are runing with uncomplete information and with a batch of uncertainness. These conditions so exposes the concern to two major bureau jobs ; inauspicious choice and moral jeopardy. The job of inauspicious choice occurs when the stockholder ( chief ) can non determine whether or non he director ( agent ) accurately stand for his or her ability to make the occupation for which he or she is being paid for ( Eisenhardt,19989 ) .Moral jeopardy on the other manus is when the stockholder ( chief ) is non certain that the director ( agent ) has put forth his or her maximal attempts ( Eisenhardt,1989 ) .According to this theory, directors have superior information that which let them to hold advantage over the house ‘s proprietors, directors may so be more motivated to fulfill their single public assistance instead than the public assistance of the stockholder ( Berles and means,1967 ) It has being argued by Donaldson and Davis ( 1991 ) that unless quality corporate administration constructions are implemented to safeguard stockholders involvement, directors will non ever move to maximise stockholders returns. In this respect, the bureau theory supported that the intent of corporate administration is to cut down the potency of directors moving reverse to stockholders involvement. The bureau theory further argued on the point that, top direction of the house must hold important portion of the house so every bit to keep a positive relationship between corporate administration and the figure of stock owned by the top direction ( Mallin,2004 ) .According to Wheelen and Hunger ( 2002 ) , conflicts or jobs ever occurs in a company when the top direction is non willing to be held responsible for their determinations unless they have a sensible sum of stock on the company ( Wheelen and Hunger,2002 ) .The bureau theory besides advocated for the regulations and inducements that align directors behaviours with the involvement of stockholders ( Hawley and Williams,1996 ) , nevertheless it is practically impossible to compose down the regulations that governs all the scenarios that the employees brushs3.3 Evidence on struggle of involvement between stockholders and directors.following theoretical sentiments on the motivations for struggles of involvement among stockholder s and directors, a good figure of research have reveals plenty proof proposing the happening and significance of bureau struggles between companies stockholders and directors related with hazard disagreement, privilege and fiddling problem.these research centres their findings on the struggle of involvement sing affairs of compensation, variegation, and investing3. 3.1 Conflicts of involvement over compensationA batch of surveies observe the association between directors, compensation and company public presentation and consequences shows regularity with conflicting involvements between stockholders and directors. A typical research is that conducted by Jensen and Murphy ( 1990 ) .this survey found a weak relation between directors compensation and public presentation. To intensify this, there is the cogent evidence that directors wealth are more sensitive to the size of plus than to the market value ( Jensen and potato, 1990 ) , this so opposes Rosen ‘s ( 1982 ) premiss that the size and wage relationship is because large companies employ more able executives. Agrawal and Knoeber ( 1998 ) perceive that coup d'etat menace have two beliing effects on managerial compensation. The first premiss is that of the consequence of market competition for directors, this leads to less ability for troughs to demand higher wages.the 2nd premiss is that of hazard consequence which in contrasts leads to higher compensation due to the fact that higher coup d'etat menace can increase the likelinesss of a house losing its specific human capital or compensation deferral. This so oblige manages to bespeak for higher rewards to counterpoise the high hazards. ( Agrawal and Knoeber ( 1998 ) .Following the study that was carried out by Agrawal and Knoebe ( 1998 ) on 450 companies which were divided in to two, ( one set where directors see both effects of hazard and competition and the other set where troughs faced merely the consequence of competition in the market ) .According Agrawal and knoeber ( 1998 ) , the both effects are of import. everything being equal, through the consequence of competition, lower coup d'etat menace consequence to higher rewards which is in harmoniousness with the point of view of misalignment of stockholders involvement and troughs involvement.3.3.2 Conflict on variegation and wealth reduction investingAnother chief of struggle between stockholders and troughs is on the variegation schemes. There are theoretical claims that variegation have both costs and benefits to houses proprietors, nevertheless, bing cogent evidence suggest that the costs are more than the benefits. there is the averment that holds that, on an averages footing, variegation costs are far higher than the benefits, Morck, Shleifer and Vishny ( 1990a ; Bhagat, shleifer and Vishny ( 1990 ) servaes ( 1996 ) all found out that corporate variegation is associated with significant value loss. Some cogent evidence of bureau jobs can be found in acquisitions and investings. Several surveies have reveals that purchaser return from the announcement of acquisition are negative ( Roll, 1986 ) .According to Jensen ( 1986 ) the nastiest bureau jobs arise in companies with hapless investing gaps and excess cash.it was argued by lang, stulz and walking ( 1991 ) that buyer returns are likely to be lower when companies have small Tobin Qs and greater hard currency flows. On the other manus, McConnell and Muscarella found cogent evidence of wealth cut downing investing in oil geographic expedition, this is particularly when troughs holds small ownership bets ( Lewellen, Loderer and Rosenfeld ( 1985 ) .3.4 The stewardship theoryThe stewardship theory holds a different attack from that of the bureau theory, it foremost premiss is that, the company serves a big scope of societal intents instead than merely seeking to maximise the wealth of stockholders. The stewardship theory besides cal led the stakeholders theory assumes that corporations are societal entities that affect stakeholders welfare and stakeholders are persons interacting with the houses straight, hence, they can impact or affected by the accomplishment of the house ‘s aims ( Donaldson and preston,1995, freeman,1984 ) Harmonizing to Starik and Rands ( 1995 ) , a company ‘s success can be judge by its ability to add stakeholders value ( starik and rands,1995, Dunphy et al,2003 ) .stakeholders will merely return to a house for more when they ever get what they wantFreeman,1984, freeman and Mc Vea,2001 ) .Hence stakeholders are regarded as instrumental to corporate success and they tend to possess some moral and legal rights ( Donaldson and Preston,1995, Ulrich,2008 ) .Companies direction have to take in to consideration the claims or concern of stakeholders in their determination devising procedure ( Blair, 1995 ) , stakeholders participation in the company ‘s determination devising procedure heighten better efficiency ( Turnbull,1994 ) and besides reduces struggles ( Rothman and Friedman, 2001 ) . A company can utilize two attacks when sing or integrating stakeholders in their determination devising ( kaptein and van Tulder,2003 ) . These two attacks are reactive and proactive attack. Reactive attack on one manus is when the concern of stakeholders are non considered or integrated in doing corporate determination. This normally leads to misalignment of the company ‘s aims and the demands of stakeholders ( Mackenzie,2007 ) .The dirts of universe com was attributed to the fact that they ne'er integrated the stakeholder concern in their determination devising procedures ( Curral and Epstem,2003, Turnbull,2002, walkins,2003 and Zandstra,2002 ) .In respond to these dirts, some ordinances were set up by authoritiess with the purpose of alining stakeholders involvement with corporate aims. For case, the Sarbanes-Oxley Act. On the other manus, the proactive attack is when companies integrate the concern of stakeholders in their corporate determination doing procedure, therefore establishes a good corporate administration construction ( de humor et Al, 2006 ) .3.5 Summary of the theories.The cognition of bureau theory can be credited to Coase ( 1937 ) nevertheless the thoughts of this theory was practical merely to managers and boards since the 1980's.Following. bureau theory, persons are self-interested and non selfless, therefore persons can ne'er be trusted to ever move in others best involvement. On the other manus, , persons will ever desire to maximise their public-service corporations maps, the bureau theory considered directors and stockholders relationship as a contract ( Adams, 2002 ) . This means that directors actions must be decently monitored to vouch that they ever act in stockholders ‘ best involvement. The stewardship theory on its portion opted that company ‘s board of managers and their Chief executive officer, moving as stewards, are encouraged to move in the company ‘s best involvements and non seeking to fulfill their selfish involvements. This is partially because, antecedently senior executives regarded companies as an extension of themselves ( Clarke, 2004 ; Wheelen & A ; Hunger, 2002 ) .The stewardship theory hence suggested that, like stockholders, top direction of a company should care more on the future success of the company ( Mallin, 2004 ) .Chapter 44.1 Corporate Governance issues in Developing Countries ( Cameroon )Harmonizing to Wallace ( 1990 ) , developing states are defined as those states found in mid-stream of development and are referred to anamorphous and heterogenous group of states found largely in Africa, Asia, Latin America, Middle East and Oceanea. There exist difference between developed and developing states in footings of civilization, po litical relations and market economic sciences ( Waweru and Uliana,2005 ) .Due to miss in skilled human resources, developing states hence find it hard to pull forces ‘s poetry with accounting and fiscal accomplishments in their commissions. The cultural fluctuation between extremely individualistic states ( like North America ) and extremely collectivized states ( like Africa ) necessitate different corporate administration agreements. Rabelo and Vasconcelos ( 2002 ) pointed out factors like economic tendencies towards globalisation, under developed capital market every bit good as authorities intercession has made the theoretical account of corporate administration to differ from those in European states and North America. Mensah ( 2002 ) argued that states in Africa are non good equipped in implementing the sort of corporate administration found in the western universe because of the economic and political governments qualifying these states ( illustration weak deceitful le gal and judicial governments, province ownership of companies as good limited capacity in skilled human resources. ) . Corporate administration constructions in less develop states are determined by the ardor to keep control by the bulk stockholders over houses, the dependant on debt finance, weak fiscal markets and uneffective legal system ( Rabelo and Vasconcelos,2002 ) .Developing states are ever confronted with jobs like less developed and illiquid capital markets, economic uncertainnesss, investors protection every bit good as weak legal and judicial control system ( Tsamenyi et al,2007 ) . Harmonizing to Goddard and Masters ( 2000 ) , audit commissions has become more relevant and prevailing recently but nevertheless there is dearth in the empirical research about their value. Kalbers and fogarty ( 1993 ) further indicated that the issue of whether audit commissions are truly dispatching their relevancy duty remain insufficiently understood, proposing therefore the demand to analyze the ways audit commissions are runing in developing states like Cameroon In Cameroon, most companies are owned by establishments and such establishments are owned by the province ( authorities ) , hence most board members are functioning the place as direction of stockholders non because of their making neither their experiences ( Mensah,2002 ) .Audit commissions operations in developing states are different compared with the patterns in developed states.In 2001, the Cameroon capital market authorization gave guidelines sing corporate administration activities for listed companies.one of this guideline was that which called all boards to organize audit commissions consisting at least three independent non-executive managers. Figure 2, corporate administration ( CG ) fram work in Cameroon4.2 The legal and Regulatory Framework of corporate administration for listed companies in CameroonCameroon operates under two systems of Torahs viz. ; the common jurisprudence and the civil jurisprudence. The bilingu