The Management Of Internal Auditing - 963 Words

Once again the profession of internal auditing received an impetus as SOX guarantees to mandate several changes in business and also the observe of internal auditing. The SOX legislation has been designed to forestall and establish several of the recent frauds effecting organizations and their investors. As a result, the audit profession can all over again gain numbers, but this point the role and methodology of the interior audit perform can modification to satisfy needs of the new legal mandates. Internal auditing can have got to take a â€Å"Big Picture† read and audit from the highest down. In 1992, the Committee of Sponsoring Organizations (COSO) of the National Commission on fraudulent monetary reporting (Treadway Commission) provided a†¦show more content†¦government Management and Boards of Administrator’s are trying toward internal audit these days with a way of urgency to supply them with tier of confidence on the general company management setting before their external auditors provide any indication of an ineffective management setting. Despite the exaggerated exposure and buy-in from government management, internal audit departments are faced with several challenges in providing shareholders, boards, and executives with assurance on the effectiveness of their organizations management systems. One such challenge facing internal auditors are the exaggerated got to read the business from the top-down. The recent headline frauds that initiated the SOX legislation have concerned major weaknesses within the tone at the highest and also the management setting. several audits of the past centered on transactions inside departments at numerous business units, whereas acts of fraud were being committed by executives at company headquarters. staring at the large image would require a rise within the varieties and extent of reviews at company offices, as well as not solely day to day transactions, however specific monthly, quarterly, and yearly processes which will have severe effects on the monetary statements. Another challenge that a lot of organizations can face is that the development, and observation of a

Case Analysis Petrobras Profile - 1587 Words

Petrobras Petrobras Profile: Petroleo Brasileiro S.A or Petrobras, is a Semi-Publique Brazilian Multinational Corporation of energy, whose headquarter is in Rio de Janeiro. Petrobras was born in 1953, by then president Getuilo Vargas, on behalf of the union to take in charge of the oil sector. While its installation was done in 1954 with production of 2663 barrels of oil. Also 54% or Brazil consumption was done by oil in 1954.The Company is huge in the Southern Hemisphere as a total market value and the Research Center is largest in Latin America, which is in constant growth. (wikipedia.com, n.d.) The company is propelled by impute of supplying the energy that drives development and make sure the future of the society with adequacy, affability, ethics and respect for diversity. Main integration of the company is in the sectors like production, exploration, refining, transportation, marketing, petrochemicals, distribution, oil product, electricity, natural gas, electricity, bio-fuel and chemical gas. Petrobras have 135 production platforms, 31,000 kilometres of pipelines, and 15 refineries and upwards of 8,000 service stations, also reserves of around 16,000 billion barrels of oil. (2) From 2007 to 2008, the company discovered gigantic fields named TUPI (Depth 5000 metres), JUPITER and Sao Paulo (Depth 6000-6300 metres) below the Sea-level. Petrobras has a business management plan with an objectives to generate a value for the shareholders. The plan projects a return ofShow MoreRelatedRisk Analysis820 Words   |  4 Pagesjoint venture or acquisition. 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The main item on the Board’s agenda was theRead MoreBusiness Strategy And Objectives Of Business1957 Words   |  8 PagesSecure new investors 3 25% growth PA Organic Acquisition 4 Accelerated Capital Investment 5 Standardised Processes Procedures 6 Focus on Western Hemisphere 7 Reduce Staff Turnover 8 Training and Competence 9 Improved Safety Culture 1.2 Strategy analysis-external business environment Political Part of EnerMech’s strategy is to expand its global footprint into the western hemisphere, due to the location of the oil in gas in politically unstable countries for example Brazil and Colombia. Since 2010Read MoreOil in Venezuela3048 Words   |  13 Pagesthe country’s gross domestic product (GDP). Increases in world oil prices in recent years have allowed Venezuelan President Hugo Chavez to expand social program spending, bolster commercial ties with other countries, and boost his own international profile. 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This internal capability to process raw materials into ready-for-marketRead MoreIpo : A Case Of Alibaba Ipo9878 Words   |  40 Pagesæ ¯â€¢ ä ¸Å¡ è ® º æâ€"‡ é ¢Ëœ ç› ® Study on IPO process – A case of Alibaba IPO ç ³ » åˆ « å› ½Ã©â„¢â€¦Ã¥â€¢â€ Ã¥ ­ ¦Ã©â„¢ ¢ ä ¸â€œ ä ¸Å¡ Ã¥ · ¥Ã¥â€¢â€ Ã§ ® ¡Ã§ â€  Ã¥ §â€œ Ã¥   Gabriela Garcia Soesanto æ” »Ã¨ ¯ »Ã¥ ­ ¦Ã¤ ½  ç ® ¡Ã§ â€ Ã¥ ­ ¦Ã¥ ­ ¦Ã¥ £ « Ã¥ ¯ ¼ Ã¥ ¸Ë† Prof. Ren Kang Yu Ã¥ ®Å¡Ã§ ¨ ¿Ã¦â€" ¥Ã¦Å"Ÿ 2015 Ã¥ ¹ ´ 6 æÅ"ˆ 8 æâ€" ¥ Study on IPO process– A case of Alibaba IPO A Thesis Submitted To InternationalRead MoreExxon Mobile Capstone40455 Words   |  162 Pages....................................................2   Key  Analysis.........................................................................................................................................................................3   Final  Recommendation .......................................................................................................................................................4   2.   EXTERNAL  ANALYSIS...........................................................Read MoreInternational Management67196 Words   |  269 PagesHodgetts, Fred Luthans, Jonathan Doh. 6th ed. 2006. 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Education Is The Key For Success - 980 Words

We grow up being told education is the key to success. It s the only thing that will guarantee a stable happy life. The problem is that high schools are only promoting one option and failing to prepare us for it. It s not a bad option, despite many of us not being the ideal candidates, but it s also not everyone s ideal choice. When your teacher asks for your scores the last thing you expect to hear is, â€Å"This school cheated you.† I realised I wasn t the only one who was robbed. Despite my scores another teacher kept stressing how necessary it was for me to apply to universities. She encouraged me by letting me know her scores were worse, butshe was accepted into my dream school. I had originally planned to attend a community college and transfer in the future. I knew I didn t qualify for financial aid and I wouldn t meet the requirements for scholarships, nor the deadlines for them. I was a student-athlete involved in several other extracurricular activities, I hardly ha d time to eat or sleep. Add last minute applications to my plate, top that with upcoming finals. I did not have time to write about what I would use for self-defence during a zombie apocalypse in hopes of receiving two-hundred dollars. Just a very small fraction of what I would need to pay in the future. She said community college was beneath me and I would become stuck there. If I didn t apply to universities she would fail me, thus I would not receive my diploma or be able to continueShow MoreRelatedEssay on Education Is Not the Key to Success1073 Words   |  5 Pages  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚        Ã‚  About 20 years ago, education was something that a person did only if he/she wanted    to.  Unfortunately, as the years went by, the idea of Education is the key to success got more,    and more  enforced. People eventually started to believe that education was the single way to    succeed, and the  only thing needed for success. Despite the fact, many Americans believe a    college degree will lead  them to be successful, in reality, education is not the solitary way to    succeedRead MoreEducation Is The Key For Success And A More Stable Lifestyle916 Words   |  4 Pages Education holds the key to success and a more stable lifestyle. Having a high power or job title can determine the amount of respect given or received. The environments obtained by the human race helps make us whole and set the standard for the following generations. Spreading change in a diverse world will only help bring out cultural similarities. In every society there are problems rather being crime or something other than the natural norms, which can only be put to an end by the help of theRead MoreEssay about Education: The Key To Success In Life2136 Words   |  9 Pagesin life if he is denied the opportunity of an education.† This was announced by the U.S. Supreme Court on May 17, 1954 (Thompson, 170). It would stand to reason that to live up to this decree, the child’s way of thinking, and quite possibly life, changes in the process of gaining said education. This is especially true of a black student attending a predominantly white school. I believe that t he effect of black students gaining an equal education as their white counterparts improved their livesRead MoreIncreasing Student Success And Retention1557 Words   |  7 PagesGeneral topic: Increasing Student Success and Retention Title of article: Increasing Student Success and Retention: A Multidimensional Approach Fowler, P. R. Boylan H. R. (2010). 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InRead More Defining a Higher Education Essay664 Words   |  3 PagesDefining a Higher Education A university education is the key to a career, not just a job; it is a higher education that stimulates the brain to handle new challenges, and the intelligence to view the bigger picture of life. Students who attend college are seeking the knowledge it takes to live a better life. Two authors who discuss their views on education in their essays are Jon Spayde, â€Å"Learning in the Key of Life† and John Henry Newman, â€Å"The Idea of University.† Both essays discussRead MoreKey to Success in Life715 Words   |  3 Pagesâ€Å"Education is the key to success in life, and teachers make a lasting impact in the lives of their students† – Solomon Ortiz Do you agree with this quotation? Thai society believes that education is the key to make them or their child success in their life. It’s true but not totally true. Education is one part of successful. It’s not the whole thing to make us success. Most of Thai parents will support or coerce their child to study in famous school such as Triam Udom Suksa School, ChulalongkornRead MoreEssay about Business Education726 Words   |  3 Pages Argumentative Draft Formal Education Is the Key to Success nbsp;nbsp;nbsp;nbsp;nbsp;The advancement of technology in the last decade has increased the demand for Americans to seek higher and formal education. No longer do we live in the age of manual labor, family owned amp; operated conveniences, but rather a computerized age. Thirty-years ago job seekers could find stable and secure work that would ensure stability and a prosperous future. Those white collar jobs could be obtainedRead MoreInclusion of Games in National Education Curriculum Essay1673 Words   |  7 PagesInclusion of Games in National Education Curriculum The inclusion of games in the national curriculum for physical education, provide children with a wide range of benefits, which can lead to increased physical and mental development through sport. Team games have recently been emphasised in the national curriculum, with a privileged status for games establishing within the activity based framework of the national curriculum (Williams, 2000). It is a common factRead MoreThe Intergroup And Intercultural Education1557 Words   |  7 PagesIn, this paper I attempt to connect the Intergroup and Intercultural Education (IGIC) to teacher’s practices and use it as an analytic tool for understanding how students could spend more time in the classroom and less time in alternative placement programs. I will begin with defining IGIC education, and alternative placement programs, then transiting into the connecting factors to the rates of alternative placement programs. I will be highlighting a number of opinion leaders whose work reflects

Room, Characteristics Of Qualitative Research - 764 Words

Room 3– Characteristics of Qualitative Research As one compares the work of Creswell (2013), McMillan (2012), and Stake (2010), it becomes apparent that their descriptions of the characteristics of qualitative research hold many similarities. As Creswell points out in his analysis of LeCompte Schensul (1999), Hatch (2002), and Marshall and Rossman (2010), although there are distinct differences in approaches, â€Å"one can arrive at several common characteristics† (Creswell, 2013, p.45). The following table provides a comparison of the major characteristics provided by these the three authors. Creswell (2013) McMillan (2012) Stake (2010) Natural Setting Natural Setting Experiential Researcher as key instrument Direct Data Collection Personalistic Multiple methods Rich Narrative Descriptions Situational Complex reasoning through inductive and deductive logic. Process Orientation Interpretive Participants’ Meaning Inductive Data Analysis Triangulated Emergent Design Participant Perspectives Contains Strategic Choices Reflexivity Socially Constructed Meaning Holistic account. As one considers these similarities and differences among the characteristics portrayed by Creswell (2013), McMillan (2012), and Stake (2010) a common and essential list emerges. A synthesized list of characteristics has been identified below. †¢ Researcher Dependence †¢ Field Based †¢ Multiple Methods of Data Collection †¢ Research Design †¢ Holistic †¢ Participant Perspective †¢ AnalysisShow MoreRelatedRelationship Between One s Biases, Frameworks, And Methodology900 Words   |  4 Pagesnature and approaches of qualitative research. Through individual study and group collaboration, we have navigated a deep topic of engagement that has shaped my perspective of future research and inquiry. Through this process I have discovered the importance of collaboration; the relationship between one’s biases, frameworks, and methodology; the importance of credibility and validity, and the nature in which one’s collaborative approach serves the investigation of the research question. Let us firstRead MoreThe Basics Behind Qualitative Research1270 Words   |  6 PagesFundamentals of Qualitative Research Jamye D. Jeter Cameron Submitted to Dr. Curtis Maybee University of Phoenix Fundamentals of Qualitative Research When a researcher sets out to begin a study, he or she must begin by asking questions of him or herself. These questions lead to the determination of the type of research study the researcher is going to conduct. The study may be based on qualitative research, quantitative research, or both. But, in order to determine the study method and designRead MoreThe Definition Of Science And Research Methods1189 Words   |  5 PagesWhat is science? 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Secondary sources areRead MoreVisual Marketing Communications Among The Millennial Genera tion1644 Words   |  7 Pagesthe millennial generation. The aim of this chapter is to indicate the research methodology selected and explain why focus groups and in-depth interviews have been selected as the appropriate methods in this instance compared to alternative approaches. In addition, this chapter covers methods of data analysis, type of data collected and the research design. Finally, this chapter explains the strategy for the sampling of the research and whether any instruments are employed during the collection and analysisRead MoreMethodology Qualitative And Qualitative Research1675 Words   |  7 PagesMethodology qualitative(300/5)(382/ ) In research the two main used approaches are qualitative and quantitative. 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Agencies Government and Private Adoption Agency Free Essays

Describe a social policy that may affect your future position as a human services worker. Compare and contrast how a public versus a private organization might address this policy differently. Include an explanation of how the delivery system of a public organization would be different than that of a private organization. We will write a custom essay sample on Agencies: Government and Private Adoption Agency or any similar topic only for you Order Now For example, what would be some differences between a state-funded child placement agency and a private adoption agency in regard to how they deliver their adoption services? Consider how you could influence this policy to meet your clients’ needs. If you work for a government organization, you may not be able to lobby, but what other ways could you advocate for your client population? Respond in 200 to 300 words. A state funded child placement agency is different because they do not have an extensive background. The place child in hands of people who are willing to give their home to the child. Whereas a private adoption agency, there is a waiting period and there is extensive backgrounds checks to make sure these are the right couples, and they have enough money to afford the adoption, and what jobs they have, and if they will be able to spend the time with the child. There is so much more involved in a private adoption agency. They do not just give children to anyone. It costs. It would be hard for me as a social worker if I was trying to locate a family for an individual, and they did not qualify, but were perfect people. I could try to go above for these people and address them to the higher ups to see what we can do to offer help to these people. If I was working for a government agency it might be a little harder to lobby. Though there are ways that I can help is by offering solutions on how to get approved to become parents and adopt. Private agencies may be profit or nonprofit agencies, but have to meet a certain criteria and the management is under pressure to keep costs down. Public are sometimes based on donations and help with the community, and are a little bit poorer. Both private and public are trying to help people in many ways, and are there to try to give to the community, though one is a little more famed, and the other is low income that are trying to make a difference. It is easier to get into the public organizations and harder to get into the private ones. How to cite Agencies: Government and Private Adoption Agency, Papers

Jfk Assasination Essay Example For Students

Jfk Assasination Essay J.F.K. Assassination If Lee Harvey Oswald killed J.F.K. and it wasnt a conspiracy, then why is the government still withholding reports done on the assassination from the publics eyes, in the FBIs possession? President Kennedy was assassinated in 1963 on November 22. He was elected president in 1961. First he was a senator. Then he went straight from Capitol Hill to the White House. Robert Kennedy was attorney general and was J. F. K.s brother. He was head of the investigation of the assassination after Kennedy was killed (3: 1-5). Both Robert and J. F. K. knew that people wanted to kill them. J. F. K. didnt worry about it. But after John F. Kennedy was killed, his brother Robert Kennedy ordered that the casket was to be kept closed to public viewing. Robert thought it would have been him to get killed first, not his brother (5: 83). Robert encouraged his brother to sign three anti-crime bills. The bills targeted organized crime. They were used to stop gambling or at least crack down on it (7: NP). But even with the bills, the FBI director, Hoover, was afraid to go after the mob before the assassination because he thought his agents would become corrupt, and because Castro knew about the conspiracy against him. Hoover even told his agents that if the Mafia caught them, they would be fired and would be treated as a renegade (5: 84). The government didnt approve of the crack down on the mob that was in America. Teddy Kennedy loved busting the Mafia. People like Jimmy Hoffa. Even Frank Sinatra became close friends with Teddy, even made trips to the White House (3: 12-18). But just like his brother John, Robert was also killed (3: 105). After the assassination Robert carried on the bills and got killed also (3: 105). In 1962 Cuba was known to have missiles from the Soviet Union in Cuba. They thought Cuba or the Soviet Union would make a nuclear strike. Accused of helping the soviet union wage war on the U.S., enemies and suspects were made (7: NP). Neither the FBI nor the CIA approved of getting into the Vietnam War. They didnt approve of any of the presidents decisions (3: 105). There were three shots, even a possible four. Some people think that the last shot was one from an agents gun going off into J.F. K.s head after reacting to the shots (5: 84-85). The first shot missed. The second shot hit J. F.K.s shoulder, back, and throat; and Connallys shoulder, wrist, and leg (5: 84-85). But how could one bullet travel with that much force to go through all of that flesh? The third shot was fatal to Kennedy but was very far away, very accurate, and deadly efficient (5: 99). Even the FBIs best couldnt shot with Oswalds gun that accurately (5: 84-85). The gun was tested by the FBI and was found to be off centered. Many people coming from the grassy knoll heard the possible fourth shot. Someone was also seen running away from the knoll and was seen lingering there before the shots rang out. Whoever it was seemed to look like a FBI agent. The three shots that rang out on that very famous day can not be done in that same amount of time or with that accuracy even today (5: 84-85). Oswald was a very simple person with many mental problems. He mail ordered the gun that he supposedly shot Kennedy with. It only cost 21 dollars and was bought under a bogus name (5: 90). And after buying the gun Oswald had his wife take a picture of him holding the gun up by his side (3: 1-3). Why would Oswald take a picture of himself and the gun if he was planning to kill the President? You cant expect a very good shot to come from a mail order gun for 21 dollars and with a mental case handling it. During the middle of the cold war Oswald ran to Russia and came home disillusioned. The Potential Effects of a Depleted Ozone Layer - Essay The CIA for many years covered up its own plots to kill foreign leaders. Plus the government jumped on the theory that Oswald killed Kennedy (5: 95). Hoover, the head of the FBI, seemed to like the fact that Oswald was shot, because he could rap up the case up more quickly and didnt seem to care if Ruby was a hit man for the mob (5: 84). Hoover blames his agents for not stopping Oswald and then covered it up (5: 87). But even Hoover resisted to print a statement saying that Oswald was a lone gunman, because even he had his doubts (5: 90). The night before Oswald was shot the FBI received an anonymous note that tipped them off that Oswald was going to be shot the next day, but Oswald was under very little security while he was being escorted by the FBI (5: 84,88). Desomond Fitzgerald of the CIA was eating lunch when he heard J.F. K. was shot and turned white as a ghost (5: 68). Fitzgerald even cried later on when he saw Oswald get shot by Jack Ruby and said, ;quot;Now well never know.quot; (5: 82) Later on after the Warren Commission Report was released Washington stated that they didnt think that Oswald acted alone, but kept it quite to the public until after the reconstruction (5:90). The FBI never did tell the Warren Commission about their plots to kill Castro, but Castro knew and threatened to get the USA back for plotting to assassinate him (5: 90,68). The CIA even hired the Mafia to kill Castro, but their half dozen plots failed (5: 68). They also were known to ask the Chicago Mafia boss Sam Giancana to rub out Castro (5: 62). Castro made the perfect person to blame for the assassination. In a fit of rage to get back at the U.S. he could kill the President. Hosty, a special agent at the FBI and a friend of Oswald, had his phone number found in Oswalds address book and walked into the FBI weeks before the assassination. Oswald walked into the office and handed them a note to give Hosty, telling them to leave his wife alone (5: 90). Why would the FBI be after Oswalds wife? After Hosty received the note the director of the FBI ordered Hosty to get rid of the note Oswald left him (5: 84). Hosty was also told by the FBI not to tell the Dallas police anymore than he had already told them (5: 86). Why would the FBI be after Oswalds wife? His wife was in no way involved in the assassination. The only part Oswalds wife played in the assassination was she took the famous picture of Oswald holding the mail order gun in his hand. In which Oswald claimed to be a fake. When trailed, Marina Oswald testified that she thought that Lee Harvey Oswald was shooting at John Connally, not J.F. K. Because the former Navy secretary brushed off Oswalds request to upgrade his Marine Corps discharge. Even a Dallas lawyer overheard Oswald and Jack Ruby plotting the kill of Connally, while they were in the book depository. So why would Oswald, a simple veteran who loved his country but tried to escape it, have no motive, try to kill the President? Castro was the one who was angry with the U. S., because they planed to assassinate him. And why would the Warren Commission be made up of just FBI agents and not the CIA and other branches of the government? And why doesnt the government make the report available to the public for viewing? Oswald did not kill the President, but was used to take the blame for the assassination. Ruby was brain washed by the Mafia to kill Oswald. And the Mafia was paid off by the government to hire Ruby.

Surgeon as Priest free essay sample

Surgeon as Priest Essay BY gabtn01995 In the Surgeon as Priest, Richard Selzer dives into the religious and scientific aspects of being a surgeon. He explores and divides the certain aspects of healing into five parts, each section demonstrating the different perspectives on healing (spiritually scientifically) that eventually builds the metaphorical bridge between surgeon and priest. With the use of fgurative language and other rhetorical devises, he connects each section of his essay to show his transformation from a scientific healer to a spiritual healer. In the first section the use of hyperbole reveals the holy responsibilities a surgeon can have on its people, as a priest might have on his congregates. Selzer compares himself to a hierophant, a person who brings religious congregants into the presence of that which is deemed holy; and in this case he is bringing along the reader to his sanctuary of science. He shows the spiritual responsibilities he has towards the healing of the human body to what a priest might have on his people: that special power to heal/ cure with powers sent from a divine source. Of course this is an exaggeration because he compares himself o a higher being who must do magic to ward of the mysteries he trespass[ed] on; but nevertheless, the hyperbole reveals the correlation of the sanctity that is within a priest to the sacredness that thrives in Selzer. Moreover, it is this holiness that Selzer sees within his (scientific) profession that ennobles and enables him to tie religion and science together. Secondly, Selzer uses crude diction along with an anecdote to reveal the similarity between religious (holy) healing and surgical healing that challenges him to comprehend spiritual healing. His first use of crude diction is appreciated as he etails the cancer of Joe Riker, describing it as a mucky puddle whose meaty heaped edge rose above and also the chewed dura-mater [that] laid bare this short-order cooks brain. The use of crude diction serves to classify Joes disease as deadly and maybe incurable; yet the striking part is that Joe bluntly refuses to take Seltzers surgical method, making Selzer gaze upon Joe remarking the dignified title this tumor gave him as if giving him a grace that a life time of good health had not bestowed. The tumor in other words challenges the scientific position of Selzer, ethos) to confront the spirituality that dwells within Joe and within that of a Priest. The bewilderment that shocks Selzer is seen as something furtive and spiritual keeps Selzer looking for an answer; and that spiritual secret which Selzer would never know is recognized by Joe, and he takes this secret and crudely says no to the operation Selzer insisted on. Later, Jo es curing comes not of a surgical operation but of a religious miracle. The similarity between the two is that they both arrive to the same conclusion, (alleviation), yet the one difference is that Selzer is only familiar ith surgical healing, healing that is visible to the human eye, while spiritual healing is healing that cannot seen nor understood, a miracle of sorts; and it is the spiritual healing process he wants to comprehend in order to come closer not only to his profession but to the human body-the human mind-and more importantly the holiness within. In doing so, Selzer comes closer to the universal truth, the priest within the surgeon that can Just like the holy water grant Joes miracle. Clearly in this section Rikers spiritual healing method is the new tound goal Selzer wishes to grasp, et the one obstacle that impedes him is surgical healing. In the third section of his essay he uses a rhythmic, butchered-belittling, and repetitive almost prayer like diction to convey the falsity of the established religion of a surgeon, science. Selzer describes the neurosurgeons practices as a nursery rhyme: Patty, buzz, suck, cut. The nursery rhyme serves to compare the repetitive prayers of a Priest to the structurally similar practices of the surgeon. As Selzer establishes this parallel with the use of repetitive diction he reveals the similarity between a Priest and a Surgeon for they both practice repetitive rituals. Moreover, maybe, he also elicits that as more repetitive and mechanical the prayers or surgical practices become, the more emotionless the practices of being a Surgeon becomes. It is true that the more blindly you do something the more meaningless that becomes, and for a Priest their religion becomes meaningless and for a surgeon likewise. In this section we see a disconnection of the spirituality between the Surgeon as Priest, yet still, we see the influence religion plays on Selzer. His religion is science, being a surgeon; and the rationality that comes with being a scientist disconnects Selzer to eligious faith. This struggle portrays the struggles of many people who try to find the universal truth yet stumble upon belief and disbelief. This section reveals the struggles Selzer has to find which faith, whether science or spiritual is morally the correct faith to practice and not so much which faith is more superior. In the fourth section of his essay he uses a mythological allusion to be open to spiritual healing. Selzer refers to Asclepius, the god of medicine who would heal the people of Greece through spiritual healing. Selzers motive for using this allusion is to emind his audience (mainly surgeons) that the time where there was no modernization, ancient peoples method for curing was spiritual healing. Indeed, Selzer is not promoting spiritual healing but very well is now being open to the idea of spiritual healing and adding an alternative to surgical healing. By proposing this alternative, people would have to pray to a god like Asclepius in their sleep and as they dream they would be cured. As in where people of the modern-age would make an appointment, see the doctor, wait tedious weeks for results, and depending on medical procedures they would not be cured later after. The reason why Selzer does not promote either method towards healing is because he wants his rational surgeon audience to think rationally about which method is more reasonable, this way the audience is not inferior or told what to do. In other words the spiritually born again speaker influences the audience to take part of his Journey by offering the choice, whether to stick to science or move on to an enlightened path as he. Finally in the last section Selzer uses vivid imagery to reveal Selzers full belief of spiritual healing. Selzer vividly describes the diagnosis of Yeshi Dhonden as he was suspended above [her] like some exotic golden bird with folded wings, holding the pulse of the woman, then the palpation of the pulse, turned to a state of ritual. The vividness Yeshi takes to diagnose the woman reflects the liveliness Selzer sees but also shows the awakening in him; the wanting, desire, and urgency to be touched by something so holy and divine as Yeshi, to be held and received by something greater than him; Selzer wants to be received by the spirit within Yeshi, within a Priest. Moreover we can see the bridge and conflict that build throughout the whole ssay in this section. Selzers tirst impression ot Yeshi is ot skepticism, that ne will not be able to diagnose the patient. Yet as Yeshis faith and spirituality grew more and more with his practices in dealing with the patient (bathing fasting pray[ing]), he builds the bridge between disbelief of spiritual healing to a full belief therein. As Yeshi listens to the sounds of the body to which the rest of us are deaf, we see not only the acceptance of Dhondens power but the acceptance of spiritual healing. The use of vivid imagery serves to reveal the openness Selzer takes with spiritual healing, or the way he admirably describes the way Dhonden [listens] to the sounds of the body to which the rest of us are deaf reveals to us the belief in Dhondens abilities, spiritual abilities. Throughout his essay we see the transformation that Selzer has in identifying himself with spiritual healing. In the first section he is very much connected with scientific healing process, yet as it is challenged by Joe Riker, who introduces a new form healing-spiritual healing by a miracle- we see Selzers inner conflict in understanding this different form, then we see what was his challenged religion of cience be butchered and belittled as the syntax that followed it: Patty, buzz, suck, cut, then we see an inclination towards spiritual healing by the use of mythological allusion, and finally we see his full belief in the spirituality within. More importantly Selzer is able to complete his metaphorical bridge between science and religion and show his scientific praising audience that spiritual healing and faith are not only an alternative, but are of equal magnitude to scientific curing. If Selzer is able to be touched by divinity surely can the reader, the surgeon, and the scientist.