Prom Nights from Hell Chapter Eight

â€Å"You're crazy,† Sibby said as they walked in. Her eyes were pancake-size. â€Å"You said this would suck. This doesn't suck. This is fantastic.† Miranda shuddered. They'd snuck into the Grand Hall of the Santa Barbara Historical Society by an emergency exit that had been propped open so prom attendees could slip out to get stoned, and glancing around, Miranda could see how getting stoned would be super-appealing. The walls of the room had been covered in blue satin with white stars embroidered on it, the four big columns in the middle were draped in red and white ribbons, the tables off to the side were covered in American flag-print cloths with fishbowl centerpieces in which the fish had been somehow dyed red and blue, and around the edges major American landmarks such as Mount Rushmore, the White House, the Statue of Liberty, the Liberty Bell, and the Old Faithful geyser had been reconstructed-out of sugar cubes. Courtesy of Ariel West's father. Ariel had announced the previous day at assembly that after the prom all the decorations would be donated to â€Å"the poor hungry people of Santa Barbara who need sugar.† Miranda didn't know if it was that, the balloons on rubber cords hanging from the ceiling that bounced lazily up and down as people passed under them, or foreboding, but she had a distinct queasy feeling. Sibby was in heaven. â€Å"Remember-most of the guys here came with dates, so try to be subtle with the Kissing Bandit stuff,† Miranda said. â€Å"Yeah, fine.† â€Å"And if you hear me call to you, you come.† â€Å"Do I look like a dog to you?† Miranda gave her a sharp glance. Sibby said, â€Å"Fine, okay, Funkiller.† â€Å"And if you feel like anything weird is going on at all, you-â€Å" † – let you know. I've got it. Now you go and have some fun yourself. Oh, right, you probably don't know how. Well, when in doubt, ask yourself, ‘What Would Sibby Do? â€Å" â€Å"Can I unsubscribe from that list, please?† Sibby was too busy scanning the room to respond. â€Å"Whoa, who's that hot dinner in the corner over there?† she asked. â€Å"The guy in the glasses?† Miranda looked around for a hot dinner but all she saw was Phil Emory. â€Å"His name is Phillip.† â€Å"Helllllo, Phillip,† Sibby said, plotting a direct course for him. Miranda stashed her skate bag underneath a table and stayed close to the wall, between the White House and Old Faithful, partially to keep Sibby in view and partially to avoid being noticed by any faculty members. She'd changed in the employee bathroom from her work suit into the only other thing she had with her, but although it was red, white, and blue, she didn't think that her Roller Derby uniform was really appropriate prom attire. There were two uniforms in her skate bag, a home uniform-white satin halter top and bottom with blue cape and red, white, and blue stripes on the skirt (if you could call something that was five inches long and required attached panties to be worn under it a skirt)-and an away uniform: the same thing, only in blue. She'd decided white was more formal, but she was pretty sure that wearing it with her black work flats was not helping the look. She'd been standing there for a while, wondering how everyone but her was completely capable of being on a dance floor without debilitating anyone, when she heard a pair of heartbeats she recognized and saw Kenzi and Beth sliding through the crowd toward her. â€Å"You came!† Kenzi said, giving her a big hug. One of the things Miranda loved about Kenzi was that she acted like she was on Ecstasy even when she wasn't, telling people that she loved them, hugging them, never embarrassed about it. â€Å"I'm so glad you're here. It didn't feel right without you. So, are you ready to unshackle yourself from the insecurities of your youth? Ready to own your future?† Kenzi and Beth were dressed to own anything, Miranda thought. Kenzi was wearing a skin-tight blue backless dress and had gotten a black panther with a blue sapphire eye painted on her back. Beth was in a red satin minidress and had a gold snake bracelet with two ruby eyes wrapped around her upper arm (or at least Miranda assumed they were rubies since Beth's parents were two of the biggest movie stars in Bollywood). On them, adulthood looked like a totally cool and exciting party with an excellent DJ that you could only get into if you were on the VIP list. Miranda glanced at her skating uniform. â€Å"I guess I should have known that when the time came to own my future I'd be dressed like a member of the Ice Capades B-squad.† â€Å"No way, you look fantastic,† Beth said, and Miranda would have assumed she was being sarcastic except that Beth was one of those people who was born without sarcasm. â€Å"Truly,† Kenzi confirmed. â€Å"You're deep in H2T territory.† H2T stood for Hot to Trot. â€Å"I see great things for your adulthood.† â€Å"And I see a visit to the eye doctor for you,† Miranda prophesied. In the distance Miranda saw Sibby pull Phillip Emory onto the dance floor. Miranda turned back to Kenzi. â€Å"Do you think I'm a fun person? Am I a Grandma Grim? A funkiller?† â€Å"Grandma Grim? Funkiller?† Kenzi repeated. â€Å"What are you talking about? Did you hit your head at derby practice again?† â€Å"No, I'm serious. Am I fun?† â€Å"Yes,† Kenzi said solemnly. â€Å"Yes,† Beth agreed. â€Å"Except when you get all MLAS,† Kenzi modified. â€Å"And when you have your period. And around your birthday. Oh, there was that one time-â€Å" â€Å"Forget it.† Miranda's eyes drifted to Sibby, who now appeared to be leading a conga line. â€Å"I'm kidding,† Kenzi said, turning Miranda's face from the dance floor to hers. â€Å"Yes, I think you are really fun. I mean, who else would dress up as Magnum P.I. for Halloween?† â€Å"Or think of entertaining the kids on the cancer ward by reenacting Dawson's Creek with Precious Moments figurines?† Beth added. Kenzi nodded. â€Å"That's right. Even children battling cancer think you're fun. And they're not the only ones.† Something about Kenzi's tone when she said the last part made Miranda worried. â€Å"What did you do?† â€Å"She was brilliant,† Beth said. Now Miranda was even more scared. â€Å"Tell me.† â€Å"It was nothing, just some research,† Kenzi said. â€Å"What kind of research?† For the first time Miranda noticed that there was writing up the length of Kenzi's arm. Kenzi said, â€Å"About Will and Ariel. They're totally not going out.† â€Å"You asked him?† â€Å"It's called an interview,† Kenzi said. â€Å"No. Oh no. Tell me you're kidding.† Sometimes having a roommate who wanted to be a journalist was dangerous. â€Å"Relax, he didn't suspect a thing. I made it seem like I was making small talk,† Kenzi said. â€Å"She was great,† Beth confirmed. Miranda started wishing for trapdoors again. â€Å"Anyway, I asked him why he thought Ariel asked him to the prom and he said†-here Kenzi consulted her arm-â€Å"‘To make someone else jealous. So of course I asked who and he went, ‘Anyone. That's what Ariel thrives on, other people's jealousy. Isn't that perceptive? Especially for a guy?† â€Å"He's smart,† Beth put in. â€Å"And nice.† Miranda nodded absently, looking for Sibby on the dance floor. At first she didn't see her but then she spotted her in a dark corner with Phillip. Talking, not kissing. For some reason that made her smile. â€Å"Look, we made her happy!† Kenzi said, and she sounded so genuinely pleased that Miranda didn't want to tell her the truth. â€Å"Thanks for finding all that out,† Miranda said. â€Å"It's-â€Å" â€Å"You haven't even heard the best part,† Kenzi said. â€Å"I asked why he agreed to go to prom with Ariel if they're not a couple and he said†-glancing at her arm-â€Å"‘Because no one made me a better offer. â€Å" Beth reminded her, â€Å"With that cute smile.† â€Å"Right, with cute smile. And he looked directly at me when he said it and he was so clearly talking about you!† â€Å"Clearly.† Miranda loved her friends even if they were delusional. â€Å"Stop gazing at me like I've been one-stop shopping at the Lobotomy Store, Miranda,† Kenzi said. â€Å"I'm completely right. He likes you and he's not taken. Stop thinking and grab him. Go live ITM.† â€Å"ITM?† â€Å"In the Mo,† Beth elaborated. Miranda gaped. â€Å"No. Way.† â€Å"What?† Kenzi asked. â€Å"Nothing.† Miranda shook her head. â€Å"Even if he's single, what makes you think Will wants to go out with me?† Kenzi squinted at her. â€Å"Um, breezing past all the sappy stuff about how you're nice and smart I have to say because I'm your best friend, have you looked in the mirror recently?† â€Å"Ha-ha. Trust me-â€Å" â€Å"Bye!† Beth said, interrupting her and dragging Kenzi away. â€Å"See you later!† â€Å"Don't forget! ITM!† Kenzi added over her shoulder. â€Å"Drink a can of man!† â€Å"Where are you-† Miranda started to say, then heard a heartbeat close behind her and swung around. Nearly banging her shoulder against Will's chest.

Promise vs. Duty in Nursing Essay

According to Merriam-Webster Dictionary (1997), the definition of a promise is â€Å"a pledge to do or not to do something specified.† For the sake of not sounding like a bunch of politicians who seldom keep their rhetorical promises, I think we should change the word to something more honorable such as to duty. Duty, according to Merriam-Webster Dictionary (1997) is â€Å"conduct or action required by one’s occupation or position†. That is much more fitting. Promises can be made and broken by individuals. A duty is inherent in the position one holds. Promises are a voluntary commitment. A duty is an ethical standard or obligation that applies to a position or occupation. Dorman and Middaugh, (2009) stated that â€Å"repeated gaps between promises and performance create doubt, distrust, and finally cynicism in the public†. Instilling a sense of duty in a profession is much different. I have a duty to treat patients under my care with dignity and respect. I do not have to promise to do this. It is inherent in my position and I need to do this. This is stated nicely by the International Council of Nurses, (2006) â€Å"inherent in nursing is respect for human rights, the rights to life and choice, to dignity and to be treated with respect†. The public wants care givers with a sense of duty, not a promise. Otherwise we may fall into the same category of politicians that cannot be trusted. I think that this is important in order to maintain the image that nursing currently has as a caring and trustworthy profession (Gray, 1999). Having a sense of duty links directly to the American Nurses Association (ANA) code of ethics as my nursing professional obligation or if you wish, promise to patients, community and society (see Nursingworld.org, Code of Ethics). References Dorman,D., & Middaugh, D.(2009). Promise keeping: do we keep our promises. Medsurg Nursing, 18(1). â€Å"Duty.† The Merriam-Webster Dictionary (1997).Merriam-Webster, Incorporated. Gray,B.B.,(1999). Public opinion poll reveals consumer attitudes about nursing. Nurseweek.com. Retieved from nurseweek.com/features/99-7/hpoll.html International Council of Nurses (ICN) (2006). Retrieved from: http://www.icn.ch/images/stories/documents/about/icncode_english.pdf â€Å"Promise.† The Merriam-Webster Dictionary (1997).Merriam-Webster, Incorporated.

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Professional Nursing Boundaries Essay Example | Topics and Well Written Essays - 250 words

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Macroeconomics. A fixed exchange rate Essay Example | Topics and Well Written Essays - 3750 words

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Philosophy Midterm Essay Example for Free

Philosophy Midterm Essay Principle of non- indefinite Regression everything has an end (Teleoloqy) Nemo dat quod non habet nobody can give what it does not possess nature is never frustrated intellect is destined to know tota anima in toto corpore the whole soul is in the whole body ex entre non fit ens nothing becomes what is already is the effect cannot be greater than the cause nothing is in the intellect which does not pass through the senses the separated soul can no longer use abstract concepts to remember or to reason Midieval Philosophy. The problem on which philosophy became stranded (the existence and nature of God and his relationship with the world. ) The spirituality and immortality of the soul, the notion of the obligation and of moral sanction are given clear responses in Christian revelation. The problems of reconciling these two sources arouse (faith and reason). Some of these men are: 1. St. Augustine he wrote about 232 books in which are contained Philosophical definitions which testify to the depth and universality of his genius. his philosophy are more or less adhered to that of Plato which, to him, seemed the most suitable for Christianity. Fundamental Principles The Divine Truth is the unique and perfect cost which is immediately explicative of all beings in its different modalities of nature and of action. Augustine establishes the existence of God, the source of all truth, through philosophical truths. 2. St Anselm and Peter Abelard For St. Anselm: Famous Formula: Credo ut intellicam: I believe that I may have a full understanding. God means the most perfect being that can be thought of. Therefore, God must exist, otherwise he would not be the most perfect conceivable being. For Peter Abelard: Abelard was a brilliant master of dialectics and ethics. He stress fully the value of human reason in investigating the divine or revealed truth. 3. St. Albert the Great Albert began Aristotles Christianization. Albert performed a twofold function of revealing the greatness of Aristotle. 4. St. Thomas Aquinas Thomistic philosophy (Thomism) is fundamentally, the philosophy of good sense. It is both Universal and Catholic. Lacordaire stated that Thomas was a lighthouse and not a milestone. He acheived the title of Angelic Doctor and named as Guide of Students. In him, there is not found thelhowght of man alone but the voice of the truth common to all men, and the most beautiful reflection of the Uncreated Light of the word God, who enlightens every man coming into this world. Five ways to prove the existence of God: 1. Argument of Motion God is the Prime Mover. 2. Argument from Efficient Causes God is the uncaused cause. 3. Argument from Possibility and Necessity (Reductio Argument) God is the alpha and omega. 4. Argument of Gradation of Being God as the supreme being. 5. Argument of Design God designed everything. MODERN PHILOSOPHY. Modern thinkers want to use pure reason in their investigations. Between there is an intercovering period called RENAISSANCE (16th C. ) This period was marked by the rise of many philosophers each claiming to by the right philosophy (individualism). This was critisim among philosophers. Renaissance brought top light a new science and also renewed interest in the arts and letters. In the 17th century, the philosophical field was almost free and this fact explains tge rapid advance of ideas of FRANCIS BACON and of Rene Descartes, the initiators of Modern Philosophy. FRANCIS BACON father of modern philosophy (empiricists). Empiricists rely on scientific method to determine the truth. He employed the inductive method. He rejects the deduction and syllogistoc reasoning as an unscientific method and affirms induction as the only useful instrument for the philosophers. RENE DESCSRTES another father of modern philosiphy (rationalist). Rationalists use reason to determine the truth. He tries to establish a method for philosophers to discover the truth. Four Stages: 1. Adoption of Universal Doubt. Doubt about everything. 2. Cogbito erg Sum Cannot doubt self existence. 3. Clear Ideas of d Supreme Interior Thinking must be certain. 4. Establishment of Rules of the Universal Method Four rules of universal method necessary in construction a universal science. IMMANUEL KANT an empiricists. He accepts that human reason cannot know reality because it is NOUMENON. Kant abandons empiricism in favor of rationalism. Philosophy and ethics is the central part of his philosophy. He also believes in the Categorical Imperitive. CONTEMPORARY PHILOSOPHY. It is believed that contemporary philosophy appeared as a direct, indirect or concomitant reaction against idealism. Important Philosiphical Systems in the Contemporary Age: 1. Voluntarism If theres a will, theres a way. 2. Radical Christian Fideism To acheive faith 3. Institution There are certain things that are vital to the society. 4. Phenomenology Dwell on certain processes to arrive at a reality. 5. Extentialism pose many reflections sysipus means existential philosophy 6. Materialism 7. Positivism 8. Structuralism SOREN KIERKEGARD an existentialist. He believed in the leap of faith. The authentic existing individual is a Christiana. FRIEDRICH NEITZCHE an atheists. Neitzches philosophy is born out the will to live. The religious ideal is unacceptable because God is dead. Gods death gives way to rise of the Superman who is not subject to the ordinary laws of morality because he creates his own values. He says atheism is the only alternative to the death of God. EDMUND HUSSERL father of phenomenology. Three steps of the phenomenology method: 1. Epoche 2. Eidetic Reduction 3. Transcendental Reduction Eidos is the center of being in everything.

Search for my Tongue Essay Example for Free

Search for my Tongue Essay Sujata Bhatt tells us about the difficulties that she has speaking with a new tongue when her old tongue starts to rot away in her mouth with her new tongue pushing it out of the way and trying to take over. Your mother tongue would rot, rot and die in your mouth until you had to spit it out. This means the author has stucked between two languages and the new language (English) is making her lose mother tongue (Gujarati). Having two tongues this poet feels that she is totally confused and makes her to forget her mother tongue while she speaks English. She also tried to think and dream both languages at the same time but she couldnt. She has dreamt in Gujarati and transliterated into English. At the end of the poem her feelings changes a bit because she describes over the night her confidence grows back even stronger than before, but while she dreams it grows back, stump of a shoot grows longer, grows moist, grows strong veins, it tries the other tongue in knots. This means she highlights the difficulties being part of two cultures. The dominant culture is always the mother tongue (her Gujarati culture is always the influences of the American lifestyle). The shape of the poem has divided into three parts:  ? First part of the poem explains her conflict with loosing her  mother tongue and learning a new foreign tongue.  ? Second part of the poem is written in Gujarati (mother tongue) and explains her fear of loosing her identity.  ? Third part of the poem is translated in to English and focuses on her determination to retain her Gujarati culture. The poet includes the Gujarati as an indication of the strong link between language and culture. This shows us that she tries to use the both languages at the same time in her dreams. The central part of the poem is looks different because it has written in Gujarati and transliterated into English. I think the poet included this Gujerati script and its phonetic prescutation underneath as an indication of the strong link between language and culture and possible to you to realise how difficult it would be in a foreign country and speaking in a foreign language.  Fundamentally, one image links this whole poem is that a flower. She compares her mother tongue to a flower that grows (a symbol of beauty and life), like a flower grows the foreign language also grows but her mother tongue is stronger eventually. This is called Extended Metaphor. I think the poet used this extended metaphor in order to compare the differences and influences of two languages. The list below describes some of the ways in which her mother tongue is compared to a plant. The poet uses both negative and positive images in describing her mother tongue. Sujata Bahatt thinks that foreign tongue has most powerful effect than Gujarati but Gujarati culture overcomes the influences of the American style and still makes the mother tongue strong.  In conclusion, I believe that I have learnt a lot about the culture and traditions of an immigrant. The writer feels that she has confused in between two languages. She feels her mother tongue is being lost in her mouth and foreign tongue is becoming more frequently used, this is making her uncomfortable. At the end of the poem, I feel that she gives us an inside view of what it must feel like to be in a foreign country and speaking in a foreign language.

The Da Vinci Surgical System Nursing Essay

The Da Vinci Surgical System Nursing Essay Imagine a situation where you have just been diagnosed with an illness requiring surgery. You have only two options: either to conduct a traditional surgery with large incisions, or laparoscopy which uses small incisions but is only available for simple procedures. However, you now have a viable option to conduct a minimally invasive surgery, many thanks to the advancement of surgical technology. Minimally invasive surgery is a concept existed prior to the inception of robots, referring to surgical procedures that are conducted by avoiding long cuts as surgeons introduce long-handled medical instruments to operate on body tissues via small incisions. The Da Vinci surgical system, also known as a telesurgical system, is currently the pioneer device in the robotic field made by Intuitive Surgical, Inc. A telesurgical system requires the surgeon to maneuver the robot during the procedure instead of allowing it to function from an encoded software. This surgical system is named such as a tribute to Leonardo Da Vinci, whom broke new ground in anatomical accuracy and the epitome of the era of Renaissance. He was highly regarded for his ability to bring life to his architectural drawings of futuristic automations. This particular device is meticulously designed to aid in complex surgery such as cardiac valve repair, prostatectomies and gynecologic surgical procedures by a minimal approach of 1-2cm incisions. Such ultimate breakthrough opens a new platform, beneficiating patients, surgeons, hospitals and the medicine field as a whole. Imagine major surgery performed with minimal incisions on the patients body. Imagine a faster treatment, better recovery rate and minimal duration spent in the hospital as well as better clinical outcomes. This is all made possible with the inception of Da Vinci surgical system. Da Vinci reforms surgery. It gives a whole new concept to surgery, omitting the painstaking experiences that patients had to face before its invention. In this proposal, we will be introduced to this bizarre medical equipment that is capable of improving the surgical field, in terms of its history, features, unprecedented benefits, criticisms, the future as well as recommendation of the latest Da Vinci surgical system. History Robot assisted surgical procedure first hit its limelight in 1985 when the PUMA 560 robotic surgical arm was used in a neurosurgical biopsy which is non-laparoscopic. The successful surgery posed greater precision which ultimately lead to the first laparoscopic procedure involving a robotic system, a cholescystecotomy, in 1987. It is then in the following year, the same PUMA system performed a transurethral resection. Consequently in 1990, Food and Drug Administration (FDA) approved its first robotic surgical system, AESOP system, the brainchild of Computer Motion for its endoscopic surgical procedure. The Da Vinci surgery system became known in 2000 for being the first system approved by the FDA for general laparoscopic surgery. This approval became groundbreaking as the Da Vinci system is all-encompassing of surgical instruments and necessary equipments for surgery. It has been approved in urological surgeries, general laparoscopic surgeries, general non-cardiovascular thoracosopic surgeries and thoracoscopically assisted cardiotomy procedures, applicable to both adults and pediatric procedures. Da Vinci surgical system is a proud creation of Intuitive Surgery, Inc. This company is the global pioneer in robotic-assisted minimally invasive surgery (MIS). Initially, the US Army funded Intuitive Surgical to develop a system to perform battlefield surgery. However, they realized the potential of such technology to accelerate the application of a minimally invasive surgery. Intuitive Surgical was then established in 1995 to further develop this technology to a wider range of procedures. The Da Vinci surgical system was launched in January 1999 and it became the first robotic surgical system to gain approval by the FDA for general laparoscopic surgery. Subsequently, the FDA cleared this device for chest surgery, cardiac procedures, urologic and gynecologic procedures. Headquartered in Sunnyvale, California, Intuitive Surgical expanded its force by acquiring its principal competitor, Computer Motion, reinforcing its world monopoly in robotic-assisted surgical systems. It sustains growth excessively by 25% and has successfully expanded to more than 900 academic and community hospital sites. As of today, more than a thousand Da Vinci Systems are installed in hospitals worldwide. Problem Statement In tandem with the advent in science and technology, the field of robotic surgery is mushrooming. Robotic surgery is defined as the use of robot to assist in surgery procedures. The need for robotic surgery is subsequently demanded in the medicine field to overcome problems arise from surgery with traditional approach. Two decades ago, surgeons began developing a concept known as Minimally Invasive Surgery (MIS) in which microscopic cameras called endoscopes or laparoscopes were slotted into the patients body through small ports. However, MIS stumbled upon major roadblocks to advancement as surgeons were operating through standard two-dimensional monitor that lacked visualization while fixed-wrist instruments and poor ergonomic design limited the surgeons dexterity. Consequently, MIS was deemed suitable for narrow range of surgical procedures. To counter this problem while maintaining the concept of MIS, robot-assisted surgery was then make-believe. With the inception of Da Vinci sur gical system, the medical and surgical fields have revolutionized wherein surgeons and patients both benefit from it. Da Vinci Surgical System Mechanism Surgeons Console This is where the surgeon is seated in a comfortable manner while scrutinizing the bodys interior at a magnified 3D image through highly powered objective lenses. The systems three-dimensional and high resolution view screen enables the surgeon to observe the incision area in clarity. By manipulating the master controls located beneath the display screen, the surgeons hands and wrists are positioned perpendicularly to his or her eyes. The master controls consist of a pair of foot pedals and hand controllers each. The surgery can then be performed as Da Vinci translates the surgeons open-surgery hand movements from the master control, which acts like forceps, into a much precise movements of miniaturized instruments at the patient-side cart. The following illustrates a surgeons console from the Da Vinci surgical system. Patient-side Cart The patient-side cart includes three or four interactive robotic arms that function to execute the surgeons commands from the surgeons console. Two or three of the arms are designated to hold medical instruments such as scalpel, scissors and other dissecting materials; while the remaining arm is an endoscopic camera, equipped with a pair of lens, also known as the EndoWrist, provides a stereoscopic vision on the display screen. The laparoscopic arms shaft at the 1-2cm operating ports, omitting the need for using tissue of the incision walls in the patient for leverage, thereby minimizing tissue damage. Such miniaturized operating arms proven a significant advancement from earlier inventions such as the PUMA 560. Apart from that, assisting medical officers will facilitate in incorporating the right instruments for surgery, provide the 1-2cm port in the patients body and supervise the situation to eradicate errors as the tools are being utilized. EndoWrist Instruments Patented by Intuitive Surgical, the EndoWrist Instruments are another exclusive feature of the Da Vinci System that allows surgeons to operate with dexterity over a maximum range of motion. Designed after the structure of a human wrist, this device can expand beyond the capabilities of a human hand by providing a plethora of surgical techniques. Internal cables of the EndoWrist Instruments mimic the human tendons, providing specific surgical mission such as clamping, accurate suturing, dissection and tissue manipulation. This state-of-the-art device has extraordinary features, such as 7 degrees of freedom motion, 90 degrees of articulation, intuitive motion, fingertip control, motion scaling and tremor reduction. All these contribute to a smooth running surgery as surgeons operate with ambidexterity and unparalleled precision. This device is also available in a broad range of selection according to the requirement of a particular surgery. The product line includes various forceps, ne edle drivers, scissors, monopolar and bipolar electrocautery instruments, scalpels; all available in 5 mm and 8 mm diameters to heed a surgeons need. This instrument is also user-friendly in terms of recognizing different types and functions of instruments incorporated to the Da Vinci system. It detects the instruments via a unique interface; therefore it is easier to identify instruments that require replacements. Vision System EndoWrist Instruments are first introduced into the patients target anatomy through a series of dime-sized incisions to allow viewing of the bodys interior at a highly magnified three-dimensional image. These images are displayed via the vision system, designated with high-resolution three-dimensional endoscope and image processing equipments, previewing the exact condition of the body. By having image synchronizers, illuminators with adjustable intensities and camera control units, the operating images are well-enhanced, offering superior visualization of over a thousand frames of the instrument position per second. The vision system also has a built-in video processor that filters background noise. Meanwhile, the endoscope is designated prevent fogging by regulating the temperature of the endoscope tip. Surgeons are allowed to rapidly switch views on the display screen through a simple use of the foot pedal. How The Mechanism Function As A Whole In short, the Da Vinci system consists of four main mechanismssurgeons console, patient-side cart, EndoWrist instruments and the vision system. These features function as a whole in the same room under the conduct of a surgeon and few supporting medical officers. The relationship between the four mechanisms is illustrated as shown in the adjacent figure. Advantages Enhanced Visualization Target anatomy in the body interior is previewed in true-to-life three-dimensional vision, forming crisp images in immense clarity. The endoscopic camera also offers immersive view of the surgical field with superior contrast and magnification for an accurate identification of tissue layers. Such improvement enables surgeons to perform dissection or reconstruction of delicate tissues with much precision, regardless of the space allotted. Steady Movements; Take Control. The limitation of human hands is overcome by Da Vincis ability to reduce tremors and control movements via proprietary EndoWrist instruments, enhancing control and intuitive motion. This enables pervasive use of avant-garde techniques, further reducing the learning curve since complex procedures can now be handled in an open surgery approach. Solo Surgery and two-handed intracoporeal suturing can become standard practice for interns with the addition of a fourth arm from the Da Vinci surgical system. First-Class Ergonomics Surgeon need not worry about the fatigue occurring from long hour surgery as the Da Vinci surgical system is designed to allow them to operate while seated in a comfortable posture. Such clinical advantage also implies that less surgeon assistance is required because medical instruments are mounted to the robotic arms. Moreover, with the robotic arms offering extra mechanical strength that is beyond human capabilities, higher-BMI patients can be treated in a minimally invasive approach. Supreme Hospitality Inception of Da Vinci marks a historical breakthrough to hospitals worldwide by increasing productivity and operational efficiencies. Patients can enjoy diminished post-operative pain, decreased risk of infections and surgery complications, less complicated nursing care and faster rate of recovery. Hospital stays are largely reduced by half, thus decreasing hospital costs by approximately 33%. Criticism Like many things good, Da Vinci surgical system also has its drawbacks. While this evolving technology has become almost like a necessity to medical services, critics are questioning the lacking of long-term results studies to prove Da Vinci superior to laparoscopic surgery. Besides, this technology costs an average of $1.3 million, excluding the several hundred thousand dollars of annual maintenance fees. There is also no existing data to justify the increased costs and hospitals are having a hard time recovering the high cost. According to The American Journal of Surgery, 75% of surgeons claimed that they felt financially limited by any system that cost more than $500,000 Furthermore, a large portion of surgeons performed the surgery via Da Vinci surgical system on approximately 12 to 18 patients before they feel comfortable utilizing the device. Though training programs are offered by Intuitive Surgical, most surgeons find themselves intimidated by this device as they felt obstructed from grasping the texture of body tissues and ultimately, the loss of tactile or haptic sensation. The patient-side cart also occupies a large space that hinders the movement of assistant surgeons access to the patient. The safety aspects of Da Vinci surgical system remain doubtful to most people as they still do not trust the ability of a robot wholly. Though this system operates in a Master-Slave relationship, some still find it unacceptable to risk lives of patients as robots have the potential to be fatal should they malfunction. Hence, a huge amount of cost is forked out to reduce these risks by adding safety features, making them financially inaccessible to some physicians. Apart from that, surgery utilizing this device takes forty to fifty minutes longer compared to traditional open surgery. Recommendation Conclusion The Future The Da Vinci surgical system offers a surgery experience like never before to practicing physicians. Its brilliance in translating the surgeons hand movements from the console into corresponding micro-movements of EndoWrist instruments incorporated in the patients body interior has transformed the surgical fields in many aspects. A major outlook for this invention is its potential to perform remote operations, as what it was initially designed for. This long distance operation can be made possible by linking the patient and doctor through a series of ports from the Da Vinci surgical system. Say, a doctor from United States will be able to operate on a patient from across the globe, such as Africa. However this is still at its theoretical stage and will be developed in near future to globalize the surgical field. Albeit the criticisms, the Da Vinci surgical system is deemed as a mere preview of what to expect from future technology. From the high cost to the lack of touch sensation from surgeons feedback, the current Da Vinci surgical system has many hurdles to overcome before it can be wholly integrated into the healthcare system to satisfy everyones needs. To name a few, questions such as misconduct liability, credentialing, training prerequisites and licensing requirements for telesurgeons are still puzzling. However, Intuitive Surgical promises an improvement of Da Vinci surgical system in terms of size, haptic sensation and cost as their present focus before dealing with other relevant problems that are causing ambiguity to users. Although robotic surgery is still at its infancy, many of its known advantages are sustaining its progress and it has verified itself to be worth the value, particularly in areas unattainable to traditional laparoscopic procedures. For instance, the complexity of movement controls and manifold degrees of freedom by the Da Vinci surgical system offers minimal tremor and increased mobility which made it possible to go ahead of the human capacity. Robotic technology is aimed to bring surgery into the digital era and whether its advantageous usage can overcome the cost to execute it remains to be worked out. Despite being feasible to demands, further forthcoming research investigating efficacy and safety must partake for robotic surgery to take full root over conventional therapy. Appendix On the Market Two robotic surgical systems have received FDA clearance to be marketed in the United States: The da Vinci Surgical System, made by Intuitive Surgical, Inc. of Sunnyvale, Calif., is cleared to perform surgery under the direction of a surgeon. The ZEUS Robotic Surgical System, made by Computer Motion, Inc. of Goleta, Calif., has been cleared by the FDA to assist surgeons. [The] da Vinci is cleared to assist in advanced surgical techniques such as cutting and suturing [sewing], says Neil Ogden, chief of the FDAs General Surgery Devices Branch in the Center for Devices and Radiological Health. ZEUS is cleared to assist in grasping, holding, and moving things out of the way, but isnt cleared for cutting or suturing. Clinical trials on ZEUS are underway with the goal of obtaining FDA clearance to assist in the performance of advanced surgical tasks in the United States, according to Paul Nolan, senior director of customer training and education at Computer Motion. Heres a profile of each system: The da Vinci Surgical System In July 2000, the FDA cleared da Vinci as an endoscopic instrument control system for use in laparo-scopic (abdominal) surgical procedures such as removal of the gallbladder and surgery for severe heartburn. In March 2001, the FDA cleared da Vinci for use in general non-cardiac thoracoscopic (inside the chest) surgical procedures surgeries involving the lungs, esophagus, and the internal thoracic artery. This is also known as the internal mammary artery, a blood vessel inside the chest cavity. In coronary bypass surgery, surgeons detach the internal mammary artery and reroute it to a coronary artery. In June 2001, the FDA cleared da Vinci for use during laparascopic removal of the prostate (radical prostatectomy). The da Vinci is intended to assist in the control of several endoscopic instruments, including rigid endoscopes, blunt and sharp dissectors, scissors, scalpels, and forceps. The system is cleared by the FDA to manipulate tissue by grasping, cutting, dissecting and suturing. In use, a surgeon sits at a console several feet away from the operating table and manipulates the robots surgical instruments. The robot has three hands attached to a free-standing cart. One arm holds a camera (endoscope) that has been passed into the patient through small openings. The surgeon operates the other two hands by inserting fingers into rings. The arms use a technology called EndoWrist flexible wrists that surgeons can bend and twist like human wrists. The surgeon uses hand movements and foot pedals to control the camera, adjust focus, and reposition the robotic arms. The da Vinci has a three-dimensional lens system, which magnifies the surgical field up to15 times. Another surgeon stays beside the patient, adjusting the camera and instruments if needed. There are 50 da Vinci systems placed in U.S. medical centers, 34 placed in Europe and five placed in Asia. ZEUS Robotic Surgical System The FDA cleared ZEUS in October 2001 to assist in the control of blunt dissectors, retractors, graspers, and stabilizers during laparoscopic and thoracoscopic surgeries. ZEUS has three robotic arms that are mounted on the operating table. One robotic arm is called the Automated Endoscopic System for Optimal Positioning Robotic System (AESOP). AESOP is a voice-activated robot used to hold the endoscope. The FDA cleared AESOP to hold and position endoscopes in 1994, and voice activation was added later. ZEUS differs from the da Vinci system in that the AESOP part of ZEUS responds to voice commands. For example, a surgeon might say: AESOP move right. The positioning arm then would move right until the stop command was given. Like the da Vinci system, the other two arms of ZEUS are the extension of the left and right arms of the surgeon. Surgeons sit at a console and wear special glasses that create a three-dimensional image. Computer Motion has added a flexible wrist technology called Micro-Wrist, which is now included in FDA-approved clinical trials, Nolan says. There are currently more than 30 ZEUS units installed in North America, 15 units installed in Europe and the Middle East, and five units installed in Asia.

Homosexual Parents: The Ongoing Struggle For A Family Essay -- gay marr

The Ongoing Struggle for a Family "The most important thing in a family is that all the people in it love each other.† This excerpt is from a children’s book, written by Leslea Newman, Called â€Å"Heather Has Two Mommies.† This story is intended to show kids that not everyone’s family is the same. Many reasons are given to dispute gay and lesbian parenting but all founded on some of the archaic beliefs that Hitler used to kill homosexuals during W.W.II, fear and prejudice! Although having children and being parents seems like a basic human right or choice, many people believe that the government should have the authority to discriminate who can are cannot have children, regardless of their parenting skills. Some say that it is unnatural for gay and lesbians to have children because they have to go to such extremes to have them (Oppos ..199). It is kind of ironic because it has become mainstream for heterosexual couples that are determined infertile to use artificial insemination, adoption, and even invitro-fertilization, and when one of these procedures is successful the couple is said to have had a miracle, while the gay or lesbian couple is said to be fanatical. Lesbian couples may use sperm banks, or they may become coparents with a gay couple that also wishes to have children. In these cases the child has 4 loving and nurturing parents instead of the standard 2. Another opposing view is...

The Use of Numbers in The Queen of Spades Essay -- The Queen of Spades

The Use of Numbers in The Queen of Spades  Ã‚     Ã‚   The use of numbers, especially the three and to a lesser extent the seven, is of major importance in Alexander Pushkin's The Queen of Spades. The use of three permeates the text in several ways, these being major, minor, and in reference to time. According to Alexandr Slonimsky in an essay written in 1922, "A notion of the grouping of three is dominant..." (429). In the major details of the story, we find "three fantastic moments" (Slonimsky 429), three cards, three major catastrophes, three main characters, and the use of six chapters, six being a multiple of three. The three fantastic moments are: "the story of Tomsky (Chapter 1), the vision of Hermann (Chapter 5), and the miraculous win (Chapter 6)" (429). These three moments form the backbone of the story. In Tomsky's story, one first reads of the three cards guaranteed to produce a winner at the game of faro. What makes this incident fantastic in relation to the story is the importance of the story to the events that follow when contrasted to the nonchalant attitude attributed to those in attendance. The second fantastic incident is that of the appearance of the dead Countess to Hermann. This incident is fantastic in that the three cards named by the Countess are actually the winning cards, meaning the Countess is an apparition and not simply a dream. The final fantastic incident occurs when Hermann miraculously wins at the faro table the first time. The reader now knows, beyond a shadow of a doubt, the three are magic cards. "The particular significance of the three cards is shown in the rhythmic quality of Hermann's thoughts" (Slonimsky 429). In looking at the original text, the rhythmic quality is much more appa... ...the greatest of the classical literary tradition and is also considered to be one of the triumvirate of great Russian literature. As concerns The Queen of Spades, D.S. Mirsky has this to say, "The Queen of Spades is beyond a doubt Pushkin's masterpiece in prose" (436). Works Cited Mirsky, D.S.  Ã‚   Title unknown.  Ã‚   1926.  Ã‚   Nineteenth Century Literature Criticism Volume 3.  Ã‚   Ed. Laurie Lanzen Harris.  Ã‚   Detroit:  Ã‚   Gale Research Company,  Ã‚   1983. Pushkin, Alexander.  Ã‚   The Queen of Spades.  Ã‚   1834.  Ã‚   Trans.  Ã‚   Ivy and Tatiana Litvinov.  Ã‚   Literature of the Western World, Third Edition, Volume Two.  Ã‚   Ed. Brian Wilkie and James Hurt.  Ã‚   New York:  Ã‚   Macmillin,  Ã‚   1992.  Ã‚   870-890. Slonimsky, Alexandr.  Ã‚   Title Unknown.  Ã‚   1922.  Ã‚   Nineteenth Century Literature Criticism Volume Three.  Ã‚   Ed. Laurie Lanzen Harris.  Ã‚   Detroit:  Ã‚   Gale Research Company,  Ã‚   1983.         

I Have the Moral Character to be a Teacher :: Teaching Education Essays

I Have the Moral Character to be a Teacher I was inspired to become a teacher for many reasons. Teaching will be a self-fulfilling career. It would give me the opportunity to help my community and have a moral and ethical impact on the students of this area. Also, I desire to be with my children as much as possible, and a teaching profession fits that mold. A teaching profession would be rewarding because it would allow me to fulfill many personal goals, including working with the youth of the area and spending time with my family. For many years I have volunteered with the Boys Scouts of America. Doing this is one of my passions, but recent jobs I have had did not allowed much time for volunteering. A teacher’s schedule would allow me to be able to serve this organization by volunteering as an Aquatics Instructor, teaching life-saving skills. My other passion is my family. Spending time with my children is the best way to create life-long memories. However, it is difficult to spend time with my family and scho ol-age children when our schedules are not alike. As a teacher, I would be able to spend more quality time with my children and help them after school with homework. In addition to meeting these personal goals, teaching would allow me to reach out to area students and help them build character and acquire knowledge. The classroom is a complex society. In each room, there must be an atmosphere in which students of all backgrounds can learn. By being a constructivist one can combine the elements of essentialism, progressivism, behaviorism, perennialism, and existentialism to form a successful teaching philosophy and therefore a successful classroom. Below, I will discuss how these ideas can be combined for success. As essentialism states, the teacher needs to have control in the instruction of the classroom. Lecturing and supervising the improvement of skills are great ways to teach materials. A case in point here shows one of the teaching fundamentals, of the core subjects reading, writing, math, and nature sciences. This give s you the intellectual discipline to solve problems that involve complex ideas. In progressivism, students have more of a democratic voice in the learning process. Although the teacher will be the facilitator of the process, by using a cooperative learning activity the students are designing there own education and are guided in a direction by the teacher.

Root

40 International Journal of Management Vol. 30 No. 1 March 2013 The Impact of Bank Board Composition, Top Management Equity Interest and Audit Committee Effectiveness on Top Management Transparency Udoayang Joseph Offiong University of Calabar, Nigeria Uket Eko Ewa Cross River University of Technology, Nigeria The aim of this study was to determine the impact of bank board composition, top management equity interest and audit committee effectiveness on top management transparency on the performance of Banks in Nigeria.Data were collected from thirteen Nigerian banks using a Four Point Scale Likert questionnaire and analyses using percentages and ratios. Multiple regressions were used in testing the hypotheses. The study revealed that top management equity interest influences the level of correct financial disclosures and transparency that Audit Committees are not effective and independent of management and members’ appointments are not based on integrity, competence and expert ise of individuals.The study concluded that forensic accounting practice if incorporated in the banking operations will improve top management transparency and good corporate governance in the Nigerian banking sector which ultimately will improve the performances of Nigerian Banks. Based on the findings, we recommend independence of bank’s audit committees as well as integrity, competence and expertise as pre-requisite for appointment as Audit Committee membership. IntroductionBusiness failures have an economic implication which is disastrous to the economy of any nation. In fact big investment frauds and trading scams have resulted in the loss of billions of dollars from gullible people. Nigeria is not an exception. There are various advanced fee frauds in Nigeria and other investment frauds that have bedeviled the Nigerian economy and the world. Bernard Ma doff, a former chairman of Nasdaq Exchange was arrested for running a $50 billion Ponzi scheme.It is alleged that his o peration is the largest ponzi scheme in history. (Nikhil, 2009). In Nigeria, we have experienced many failed banks and finance houses in the late 1980s and 1990s. Many of the banks chief Executives absconded abroad while some were tried due to their involvements in employee related frauds and money laundering scams. Nigeria has witnessed corruption in all facets of her polity and economy which includes the banking sector.Ajayi, (2005) as cited in Adegbaju and Olokoyo, (2008) maintained that banking sector reforms in Nigeria are driven by the need to deepen the financial sector and reposition the Nigerian economy for growth; to become integrated into the global financial structural design and evolve a banking sector that is consistent with regional integration requirements and international best practices. It also aimed at International Journal of ManagementVol. 30 No. 1 March 2013 41 addressing issues such as governance, risk management and operational inefficiencies which forensic accounting practices is geared towards achieving. After the appointment of Sanusi Lamido as Governor of the Central Bank of Nigeria, the Nigerian banking sector experienced turbulent crises as a result of the reforms introduced by him. Most banks that hitherto were adjudged liquid were declared insolvent.The management boards of many quoted banks were dissolved by the Central Bank of Nigeria and some top management staff were reported to the Economic and Financial Crime Commission for prosecution for fraud and mismanagement of funds and so constituting economic crimes. The Banks’ overall risk management was questionable. Against this background, the research is geared towards ascertaining the impact of bank board composition, top management equity interest and audit committee effectiveness on top management transparency.Theoretical Framework Fraud or intentional deception is a strategy to achieve a personal or organizational goal or satisfy a human need. A threat to survival or satisfy a need may cause one to choose either dishonest or honest means. The fraud triangle theory propounded by Donald Cressey states that every fraud has three things in common: (1) Pressure sometimes referred to as motivation and usually a â€Å"un-shareable need†; (2) Rationalization of personal ethics; and (3) Knowledge and opportunity to commit the crime.Pressure according to Singleton et al (2006) in their work on the fraud triangle theory stated that pressure or incentive or motivation refers to something that has happened in the fraudster’s personal life that creates a stressful need for funds and thus motivates him to steal. This motivation centers on some financial strain but it could be the symptoms of other types of pressures. Other types of pressures or motivations include; social and political survival (egocentric and ideological motives) and psychotic.Kenyon and Tilton (2006), Management or other employees may find themselves offered incentives or pl aced under pressure to commit fraud. They sighted as an example that when remuneration or advancement is significantly affected by individual, divisional or company performance, individuals may have an incentive to manipulate results or to put pressure on others to do so. Likewise, pressure may come from the unrealistic expectations from investors, banks or other sources of finance.They therefore stated that incentives or pressures may take a variety of forms within an organization. These include; bonuses or incentive pay representing a large portion of an employee or group’s compensation, triggers built into debt covenants tied to share price targets and levels, significant stock option awards throughout the organization but particularly to top management, and aggressive earnings-per-share and revenue targets set by top management and communicated to analysts, investment bankers, and other market participants, ith resultant pressure from these groups. Rationalization and att itude according to Kenyon and Tilton, (2006) in their write up on Potential Red Flags and Fraud Detection Techniques stated that some individuals are more prone than others to commit fraud. That all things being equal, the propensity to commit fraud depend on people ethical values as well as on their personal circumstances. 42 International Journal of Management Vol. 30 No. 1 March 2013 They asserted that ethical behavior is motivated both by a person’s character and by external factors.External factors include job insecurity such as during a downsizing or redundancy or a work environment that inspires resentment such as being passed over for promotion. Also external environment includes the tone at the top – the attitude of management toward fraud risk and management’s response to actual instances of fraud. They posited that when fraud has occurred in the past and management has not responded appropriately, others may conclude that the issue is not taken seriou sly and they can get away with it.Instances may exist that create opportunities for management or other staff to commit fraud. When such opportunities arise, according to Kenyon and Tilton, (2006), those who might not otherwise be inclined to behave dishonestly may be tempted to do so. They stated that absent or ineffective controls, lack of supervision or inadequate segregation of duties may provide such opportunities. Also according to Cressey’s research (i. e. , the Fraud Triangle), fraudsters always had the knowledge and opportunity to commit the fraud.Tommie and Singleton et al stated that the ‘Report To The Nation (RTTN) (2004) research carried out by Association of Certified Fraud Examiners showed that most employees and managers who commits fraud tend to have a long tenure with a company. A simple explanation deduced by the scholars is that employees and managers who have been around for years know quite well where the weaknesses are in the internal controls and have gained sufficient knowledge of how to commit the crime successfully.Skalak, Alas, Sellitto (2006) in their contribution ‘Fraud: An introduction’ in the book â€Å"A Guide to Forensic Accounting and Investigation† stated that, the increased size and impact of financial reporting scandals and the related loss of billion of dollars of shareholder value have rightly focused both public and regulatory attention on all aspects of financial reporting fraud and corporate governance.They postulated that some of the issues upsetting investors and regulators – for example, executive pay that could be considered by some to be excessive are in the nature of questionable judgments, but do not necessarily constitute fraud. On the other hand, there have been more than a few examples of willful deception directed toward the investing community via fabricated financial statements, and many of these actions are gradually being identified and punished.They stated that t he investing public may not always make a fine distinction between the outrageous and the fraudulent – between bad judgment and wrongdoing. However, they stated that professionals charged with the deterrence, discovery, investigation and remediation of these situations, a systematic and rigorous approach is essential. They therefore formulated what they called ‘Fraud Deterrence Cycle’ which they opined without an effective regimen of it, fraud is much likely to occur.They acknowledged that even with fraud deterrence regimen effectively in place, there remains a chance that fraud will occur. Thus absolute fraud prevention is a laudable but unobtainable goal. Fraud deterrence elements include establishment of corporate governance, implementation of transaction-level control processes often referred to as the system of internal accounting controls, retrospective examination of governance and control processes through audit examinations and International Journal of M anagement Vol. 30 No. 1 March 2013 43 investigation and remediation of suspected or alleged problems.Corporate governance is an entire culture that sets and monitors behavioral expectations intended to deter the fraudster. In order to execute effective governance, boards and management must effectively oversee a number of key business processes including strategy and operation planning, risk management, ethics and compliance, performance measurement and monitoring, mergers, acquisitions, and other transformational t ransactions, management evaluation, compensation, and succession planning, communication and reporting, governance dynamics.Transaction-level controls or system of internal accounting Controls: They are accounting and financial controls designed to help ensure that only valid, authorized, and legitimate transactions occur and to safeguard corporate assets from loss due to theft or other fraudulent activity.These procedures the authors stated are preventive because they m ay actively block or prevent a fraudulent transaction from occurring. Retrospective Examination: According to Skalak, Alas, Sellitto (2006), the first two elements of the Fraud Deterrence Cycle are the first line of defense against fraud and are designed to deter fraud from occurring in the first place.Oyejide, and Soyibo, (2001) in their paper â€Å"Corporate Governance in Nigeria† cited (Rwegasira, 2000) stated that Corporate governance, as a concept, can be viewed from at least two perspectives: a narrow one in which it is viewed merely as being concerned with the structures within which a corporate entity or enterprise receives its basic orientation and direction; and a broad perspective in which it is regarded as being the heart of both a market economy and a democratic society (Sullivan, 2000).The narrow view perceives corporate governance in terms of issues relating to shareholder protection, management control and the popular principal-agency problems of economic theo ry. In contrast, Sullivan (2000), a proponent of the broader perspective uses the examples of the resultant problems of the privatization crusade that has been sweeping through developing countries since the 1980s, and the transition economies of the former communist countries in the 1990s, that issues of institutional, legal and capacity building as well as the rule of law, are at the very heart of corporate governance.Hamid, (2009) in his article ‘The impact of the Composition of Audit Committee on organizational and physical controls of Banks in Nigeria’ stated that there is no generally accepted definition of corporate governance which enjoys a consensus of opinion in all settings and countries of the world. That the concept is defined and understood differently in different parts of the world depending on the relative powers of the owners, managers and providers of capital.Klapper and Love (2002) as cited by Hamid, suggested four components of an effective Corporat e Governance; Board Composition, Board Size, Power Separation and Audit Committee composition. In its preface on the Code of Corporate Governance in Nigeria document, the Securities and Exchange Commission (SEC) in collaboration with the Corporate Affairs Commission stated as follows: †¦ Long before the highly publicized corporate scandals and failures worldwide, the global community has shown increasing concern on the issues of corporate 44International Journal of Management Vol. 30 No. 1 March 2013 governance. The reason for this trend is not far to seek. There is growing consensus that corporate governance, which has been defined as the way and manner in which the affairs of companies are conducted by those charged with the responsibility, has a positive link to national growth and development. The Commission further stated that the importance of effective corporate governance to corporate and economic performance cannot be over-emphasised in today’s global market pla ce.Sir Adrian Cadbury Committee set up in May 1991 in its report â€Å"Report of the Committee on the Financial Aspects of Corporate Governance† on 1 December 1992 in an effort to stem the financial scandals and generally improve corporate governance of United Kingdom companies gave rise to accompanying Code of Best Practice which was adopted by the London Stock Exchange on 30 June 1993 and proposed a system of self regulation by listed companies.Ramaswamy, (2005) further stated that the failure of the corporate communication structure has made the financial community realize that there is a great need for skilled professionals that can identify, expose and prevent weaknesses in three key areas: Poor corporate governance, flawed internal controls and fraudulent financial statements.The author further said the recent corporate scandals came as a shock not just because of the enormity of failures like the Enron, Adelphia communications, WorldCom, Lehman Brothers, Stamford Group and AIG in the US, Cadbury in Nigeria and Parmalat in Italy, but because of the discovery that questionable accounting practice was far more insidious and widespread than previously envisioned. A definite link between these accounting failures and poor corporate governance is thus beginning to emerge.According to Ramaswamy (2005), presently an increasing number of researchers are finding that poor corporate governance is a leading factor in poor performance, manipulated financial reports and unhappy stakeholder. In their research on corporate governance and bank performance in the US, Spong, and Sullivan, (2007) stated that individuals with much of their wealth concentrated in a bank are likely to have a strong incentive to put forth greater effort and also to be more careful in the risks they choose to take than managers with significant motivations and financial incentives.They asserted that the separation between management and ownership in financial theory is referred to as pri ncipal-agent problem which may lead hired managers to maximize their own utility rather than that of the firm. Glassman and Rhoades (1980) compared financial institutions controlled by their owners with those controlled by managers and found that the owner-controlled institutions had higher earnings. Allen and Cebenoyan (1991) found that banking holding companies were more likely to make acquisitions that added to firm value when they had high inside stock ownership and more concentrated ownership.Cole and Mehran (1996) discovered higher stock returns at thrifts that had either had a large inside shareholder or a large outside shareholder. In Nigeria in the contrary, Orogun, (2009) citing Adedeji stated that bank failures in Nigeria are attributed to inadequate capital base, fraudulent, self serving and corrupt practices of the owners and managers, meddlesome interference of board members in the day to day running of the institution and regulatory laxity. On the application of Audit Committees as components of good International Journal of Management Vol. 0 No. 1 March 2013 45 corporate governance in Nigeria, Hamid (2009) citing Wilson (2007) stated that Nigeria Deposit Insurance Corporation (NDIC) Act of 1988, the Central Bank of Nigeria (CBN) Act of 1991, the various prudential guidelines issued by the Central Bank of Nigeria, the listing requirements of the Nigeria Stock Exchange (NSE) and the Securities and Exchange Commission (SEC) rules and Securities and Exchange Commission code of corporate governance 2003, the Central Bank of Nigeria code of corporate governance for banks 2006 must be abided by banks.Hamid (2009) in his research published and titled, ‘The impact of the composition of audit committee on organizational and physical controls of banks in Nigeria’ observed that a number of banks did not adhere to the composition requirement for good corporate governance in the Banks and thus affects the quality of control mechanisms that are i nstituted to safeguard operations in the banking industry. Also the study revealed that unrestricted appointments of executive directors on audit committees decreased the monitoring provided by the committees and it’s effectiveness in checking management scandal and sustaining the effectiveness of ccounting and internal control systems. The study also revealed that the composition of audit committees have an impact on physical control of banks in Nigeria. This result is consistent with earlier findings by Uzun, Szewezyk and Varma (2004) which indicated that a higher degree of independence of the audit committee is associated with a higher control thus lower likelihood of corporate fraud. Transparency and accountability has been a hot debate in the management of businesses and governance all over the world. In fact it is a barometer for measuring business competitiveness among nation states.According to Oladoyin,, Elumilade, and Ashaolu, (2005), the issue of transparency and a ccountability in financial institutions is one that cannot be readily glossed over. That transparency and accountability constitute pivotal features of any respectable public official or professional practitioner. In recent years, there has been great concern on the management of banks’ assets and liabilities because of large scale financial distress. Adam,(2009). The banking sector has been singled out for the special protection because of the vital role banks play in an economy.Bank supervision entails not only the enforcement of rules and regulations, but also judgments concerning the soundness of bank assets, its capital adequacy and management. Volcker,(1992). In Nigeria, the rising cases of bank distress have also become a major source of concern for policy makers. McNamara, C (2009) stated that performance management is a relatively new concept to the field of management. That performance management reminds us that being busy is not the same as producing results. It re minds us that training, strong commitment and lots of hard work alone are not results.That the major contribution of performance management is its focus on achieving results — useful products and services for customers inside and outside the organization. Despite the recent attention to achieving maximum performance, McNamara (2009) stated that there is no standard interpretation of what 46 International Journal of Management Vol. 30 No. 1 March 2013 that means or what it takes to get it. However having stated what people are suggesting that it takes for organizations to achieve maximum performance he stated that, we should be aware of the various views and be able to choose our own.The efficiency and competitiveness of financial institutions cannot easily be measured, since their products and services are of an intangible nature. Idialu, and Yomere, in their article â€Å"Stochastic frontier analysis of the efficiency of Nigerian Banks† cited Berger, Hunter and Timme (1993) as defining efficiency as the ratio of the minimum costs that could have been expended to produce a given output bundle to the actual costs expended. Arshadi and Lawrence (1987) on the other hand, measures bank performance using normal correlation analysis.Srinivane (2009) capsulate that banks are exposed to credit risk, liquidity risk, interest risk, market risk, operational risk and management/ ownership risk. He stated that it is the credit risk which stands out as the most dreaded one. Considering the Nigerian banking history and customers attitude to credit obligations, this is the most dreaded risk in Nigeria. Though often associated with lending, credit risk arises whenever a party enters into an obligation to make payment or deliver value to the bank.Srinivani (2009). The nature and extent of credit risk, therefore, depend on the quality of loan assets and soundness of investments. Based on the income, expenditure, net interest income and capital adequacy one can comm ent on the profitability and the long run sustenance of the bank. Research Methodology The study employed the survey research method using the technique of interview to complement the questionnaire administration and review of documentary sources.The questionnaire was structured in a four point likert scale model where strongly agreed was assigned 4 points, agreed assigned 3 points, disagree assigned 2 points and strongly disagreed assigned 1 point. Scope of Research Area Thirteen publicly quoted commercial banks were selected as the study population from the twenty four commercial banks operating in Nigeria. The selection covers both the first generation Banks, second generation Banks and Banks that emerged from mergers of more than one bank during the recent bank consolidation in Nigeria. Their choices are premeditated on their size and their banking coverage.Model Specification To examine the impact of bank board composition, top management equity interest and audit committee eff ectiveness on top management transparency in the Nigerian banking sector, hypothesis formulated was developed into models and was subjected to empirical test using multiple regression analysis, percentages comparison and ratio analysis. y = ? 0 + ? 1x 1+ ? 2Ãâ€"2 + †¦+ ? nxk +? ijk Where ? 0 = Regression Constant and ? 1, ? 2, ? 3 †¦ ? n are = regression coefficients Where ? 0 and ? 1 are obtained by solving simultaneously the equations: International Journal of Management Vol. 30 No. 1 March 2013 47 y = ? 0N+ ? 1? X ?XY = ? ? X + ? ?X2 0 1 Where y = Dependent variable, x = Independent variables Estimation and validation To determine the use-ability of the questionnaire on the Impact of Bank Board Composition, Top Management Equity Interest and Audit Committee Effectiveness on Top Management Transparency in the Nigerian banking sector, the questionnaire was built on a four point Likert scale on one hundred and forty eight respondents. To determine the use-ability, item-te st correlation coefficient were computed. All item-test correlation lie in the range r=0. 6  ±0. 1. They were considered significant and useable.Analysis of Data Table 1 shows that 50(34%) respondents strongly agreed that their top management equity interest in their banks influences their level of financial disclosure. 46(31%) respondents also agreed that their top management equity interest in their banks influences their level of financial disclosure while 52(35%) respondents strongly disagreed that their top management equity interest in the bank influences their level of financial disclosure. Table 1. Top Management transparency, Banks Board composition, Top Management equity interest and Audit Committee effectiveness Research Question Whether top anagement equity interest in the Bank influence her level of financial disclosures. Whether Audit Committees are effective, efficient and independent of management. Whether the composition of Bank boards is based on director’ s individual integrity, knowledge of industry and competence high? Whether top management is transparent in her decision making? Opinion of Respondents Strongly (%) Agreed (%) Disagreed (%) Strongly (%) Total Agreed disagreed 50 34% 46 31% 52 35% 0% 148 0 0% 50 34% 98 66% 0% 148 4 3% 48 32% 96 65% 0% 148 0 0% 35 24% 113 76% Source: Data from questionnaire analysis based on responses 0% 0% 148 48International Journal of Management Vol. 30 No. 1 March 2013 In a related matter, 35(24%) respondents agreed that their top management is transparent in her decision making process as it affects the bank and their personal interests. 113(76%) respondents however disagreed that their top management is transparent in her decision making process as it affects the bank and their personal interests. 50(34%) respondents agreed that their banks audit committees are effective, efficient and independent of management while 98(66%) respondents disagreed that their banks audit committees are effective, efficient and independent of management.Also, 4(3%) respondents strongly agreed that the composition of their Bank Boards is based on the fact that the individuals’ integrity, knowledge or expertise of the industry and competence are very high. 48(32%) respondents also agreed that the composition of their Bank Boards is based on the fact that the individuals’ integrity, knowledge or expertise of the industry and competence are very high. However, 96(65%) respondents disagreed that the composition of their Bank Boards is based on the fact that the individuals’ integrity, knowledge or expertise of the industry and competence are very high. HypothesisNull (N0): Top management transparency does not depend significantly on Bank board composition, top management equity interest and audit committee effectiveness. Alternate (N1): Top management transparency depends significantly on Bank board composition, top management equity interest and audit committee effectiveness. Let y = represent dependent variable and Let x1-3 = represent independent variables Variables in the Hypothesis Dependent Variable (y) = Top management transparency Independent variable (x1) = Top management equity interest. Independent variable (x2) = Audit Committee effectiveness Independent variable (x3) Bank board composition To test the hypotheses, multiple regression analysis was used with top management transparency variable as the dependent variable and bank board composition, top management equity interest and audit committee effectiveness as independent variables. The means are not equal, at least among the predictor variables suggesting that they may not have the same predictive ability. The standard deviation though small gives us the assurance that there is variation in the variables as we move from bank to bank as reflected in table 2. The inter-variable correlations were computed via the Pearson product moment formulae.These correlation coefficients are given in tabl e 3. From table 3, we observed that the three independent variables correlates significantly International Journal of Management Vol. 30 No. 1 March 2013 49 with the dependent variable (first row and column) since the associated probabilities are all less than the chosen level of significance. The inter correlations among the independent variables are also significant. Though this phenomenon is desirable in a multiple regression analysis, it validates our claim that they are all elements of the one variable called good corporate governance in forensic accounting practice.The significance of their correlation with the dependent variable suggests that they may be significant predictors of top management transparency. To test the significance of their predictive ability collectively, the prediction model parameters were estimated and tested for significance using the F-ratio test. The results are presented in table 3. From table 4, the estimated F-value (77. 233) is greater than the cr itical F-value (2. 600) with 3,144 degrees of freedom and at 0. 05 levels. Also, the probability associated with the observed F-value (0. 000) is less than the chosen level of significance.Consequently the null hypothesis is rejected in favor of the alternative. This means that top management transparency depends significantly on top management equity interest, audit committee effectiveness and bank board composition as elements of good corporate governance in forensic accounting practice. The R-squared value of 0. 617 and its adjusted form of 0. 609 together indicate that between 60. 9% and 61. 7% of the total variation in top management transparency is accounted for by top management equity interest, audit committee effectiveness and bank board composition with a standard error of estimate of 0. 67. Table 2. Mean and standard deviation of the four variables Variable Top management transparency Top management equity interest Bank Boards Composition Audit Committee effectiveness Mea n 2. 237 2. 987 2. 378 2. 338 Standard deviation 0. 426 0. 833 0. 540 0. 475 Source: Data from questionnaire analysis based on responses Table 3. Inter correlation among Top Management transparency, Management equity interest, Board composition and Audit Committee effectiveness. Variable Y X1 X2 X3 Y 1. 000 0. 680* 0. 779* 0. 762* X1 0. 680* 1. 000 0. 872* 0. 829* X2 0. 779* 0. 872* 1. 00 0. 932* *Significant at 0. 05 level, p < 0. 05 Y = Top management transparency X1 = Top management equity interest. X2 = Audit Committee effectiveness X3 = Bank board composition Source: Data from questionnaire analysis based on responses X3 0. 762* 0. 829* 0. 932* 1. 000 50 International Journal of Management Vol. 30 No. 1 March 2013 The relative contribution of each of the independent variables to the prediction of top management transparency is estimated as regression coefficients and tested for significance using the t-test. Table 5 is summary of the results.From the table, the computed t-value for the regression constant (5. 336) and audit committee effectiveness (3. 320) are greater than the critical t-value (1. 976). Their associated probabilities (0. 000 and 0. 001) for the regression constant and audit committee effectiveness respectively are less than the chosen level of significance. This means these are the significant contributors to the prediction of top management transparency. The contribution of the other two variables: top management equity interest and bank board composition do not contribute significantly to the prediction of top management transparency.All the same, the obtained prediction model is: y= 0. 616 – 0. 009Ãâ€"1 + 0. 487Ãâ€"2 + 0. 215Ãâ€"3 Where y= x1 = x2 = x3 = Top management transparency Top management equity interest Audit Committee effectiveness Bank Board Composition. Table 4. Model summary and ANOVA for the prediction of top management transparency. R R-Square 0. 785 Source of variation Regression Residual Total 0. 617 Sum of S quares 16. 480 10. 243 26. 723 Adj. R-Square 0. 609 Df. 3 144 147 Std Error 0. 267 Mean Square 5. 493 0. 071 R. Square Change 0. 617 F Sig. 77. 233* 0. 000 * Sig. at 0. 05 level. F(3,144) = 2. 600Source: Data from questionnaire analysis based on responses Table 5. Regression constant and coefficients for the prediction of top management transparency. Variable Constant Top Management equity Audit effectiveness Bank Board Composition Un-standardized Coefficients B Std Error 0. 616 0. 115 -0. 009 0. 054 0. 487 0. 147 0. 215 0. 113 Standard Coefficients Beta * Significant at 0. 05; p < 0. 05. Source: Data from questionnaire analysis based on responses -0. 02 0. 542 0. 272 T Sig. 5. 336* -0. 172 3. 320* 1. 903 0. 000 0. 864 0. 001 0. 059 International Journal of ManagementVol. 30 No. 1 March 2013 51 Findings The study revealed that top management equity interest in the banks influences the level of correct financial disclosures of the banks and their level of transparency. This ran contr ary to recent research findings in the United States where it was revealed that individuals with much of their wealth concentrated in a bank are likely to have a strong incentive to put forth greater effort and also to be more careful in the risk they choose to take. Audit Committees are not effective, efficient and independent of management of the banks.Likewise, the appointment of the committee members is not based on integrity, competence and expertise of candidates. Conclusions The Nigerian Banking sector which constitutes over 70% of volume trading in the past four years being the most active sector in the capital market will strive for better if the issue of good corporate governance and ethical conduct by bank directors and management is addressed. The study therefore recommended that the composition of banks audit committees should be based on integrity, competence and knowledge or expertise of individuals and it should be independent of management.Those banks should have as one of their reporting requirements a statement on compliance to good corporate governance. References Ademola, T O and Soyibo A (2001), Corporate governance in Nigeria. Paper presented at conference of Corporate Governance, Accra, Ghana. 20-30 Adegbaju, A. 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(2004), Board composition and corporate f raud, Financial Analysts Journal, 60(3), 33-43 International Journal of Management Vol. 30 No. 1 March 2013 3 Wilson, I. (2007), Regulatory and institutional challenges of corporate governace in Nigeria post consolidation. Nigerian Economic Summit Group (NESG) Economic Indicators, April-June, Vol. 12, No 2. Contact email addresses: [email  protected] com [email  protected] com Copyright of International Journal of Management is the property of International Journal of Management and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use.