Types of Audit Evidence and Audit Analytical Procedures

List seven Major Types of Evidence and Provide a Procedural Example of Each

Physical Examination

It involves auditors of physical verification of the existence of different assets. Auditors can utilize a physical examination to verify the condition or state of an asset. Auditors collect this form of evidence themselves with the main source of evidence being fixed assets.

Documentary Evidence

Documentation is an essential part of an audit. It needs auditors to collect documents about various audit aspects that might be external and internal. The audit evidence source is also essential in the documentation. Auditors can employ different techniques that include tracing or vouching with documentation as audit procedures part.

Oral Evidence

In the audit process, auditors might come across different items where they require to comprehend the design audit process. This is mostly done through inquiries. Auditors can enquire from client’s management about different aspects of their processes or operations to get audit evidence. Nevertheless, inquiries might not be considered a strong kind of evidence.

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Re-performane is the auditor’s process of reperforming different internal controls processes to look for deficiencies. Reperformance audit evidence includes reperforming account or bank payables or receivables reconciliations to assess the internal control in the client place. Auditors can also establish reperformance to determine the client’s control risk.


In this case, auditors observe different client processes or operational aspects. It can assist auditors to get the client’s processes to view and assess their deficiencies. Observation varies from the physical examination as it centers on processes instead of physical assets.

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Analytical Procedures

Analytical procedures involve carrying out different financial statements analyses to identify any discrepancies or trends. Auditors conduct their computations to conduct analytical procedures. Also, analytical procedures can assist in getting a general perspective of change in the financial year.


This involves circularization to third-party that mostly include receivables, accounts payables, and banks. Auditors confirm recorded closing balance through conformation in the financial statements for specific parties (Oag-bvg.gc.ca, 2018).

Read also Audit Evidence and Planning

How Analytical Procedures are useful Throughout the Audit

Importance of Analytical Procedures in The risk assessment stage of the audit.

The analytical procedure is utilized to help the auditor in planning the extent, timing, and nature of other auditing procedures. As a substantive test to get evidential matter regarding specific assertions associated with transactions classes or account balances. Analytical procedures assist the auditors to get a comprehension of the client’s business and might direct the attention of the auditor to possible issues and areas needing special investigation.

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Importance of Analytical Procedures in The substantive procedures stage of the audit.

The substantive procedure is anticipated to generate evidence that an auditor assembles to enhance the assertion that are no material misstatements about the accuracy, validity, and completeness of the entity’s financial records. Analytical procedures are utilized as substantive procedures when the auditor regards that the application of analytical procedure can be more efficient or effective compared to tests of details in lowering the material misstatements risk at the assertion level to an adequately low level.

Importance of Analytical Procedures in Near the end of the audit.

Analytical procedures are conducted as a general financial statements review at the end of the audit to determine if they are consistent with the auditor’s comprehension of the entity. Final analytical procedures are not carried out to get extra substantive assurance.

Read also Audit Planning Memorandum

 List the five sources of information that are available to the auditors in developing expectations for analytical procedures.

  • Comparable financial data from past periods
  • Industrial averages
  • Relationship among fundamentals of financial information in a period
  • Forecasts or budget
  • Relevant nonfictional information for instance numerous operating costs of a trucking business should be related closely to the number of miles driven

List and describe four techniques that may be used by the auditors in developing expectations for analytical procedures.

  • Trend Analysis that entails the review of the changes in an account balance over time.
  • Ratio analysis entails the relationship comparison between two or more financial statement accounts, or account balances comparison to nonfinancial data. The two primary approaches are cross-sectional analysis and horizontal analysis.
  • Regression analysis entails the application of statistical models to measure auditors’ expectations regarding financial statement ratios or amounts.
  • The reasonableness test is the same as regression such that anticipation is developed, but applies other approaches to generate the estimate (Ang, 2014).
  • When analytical procedures disclose unexpected changes in financial relationships relative to prior years, the auditors consider the possible reasons for the changes. Give several possible reasons for the following significant changes in relationships:

 The rate of inventory turnover (ratio of cost of goods sold to average inventory) has declined from the prior year’s rate.

A decline in the rate of inventory turnover implies that the company is holding its inventory longer than it used to in the past. This could be due to an increase in the cost of goods sold compared to before, the competition is higher than it was in the past, there are more preferable substitutes products in the market, there could be a decline in quality or preference, poor marketing strategies, or decline in people purchasing power in the targeted market.

The number of days’ sales in accounts receivable has increased over the prior year.

An increase in accounts receivable days implies that customers are taking longer than before to pay their bills. This might be a warning that customers are not satisfied with the service or product of the company, or the company is making sales to less credit-worthy customers or a longer payment period is being offered by salespersons. It is also a clear indication of low efficiency in credit collection in the company.

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The Tax Cuts and Jobs Act, Tax Reform Changes and Impact on Individual Taxpayers

Tax Cuts and Jobs Act

The Tax Cuts and Jobs Act was signed on December 22, 2017, and produced some of the most significant impacts on tax law in over 30 years. This research covers the tax reform changes brought about by the Tax Cuts and Jobs Act and, analyzes the impact these changes have on individual taxpayers and identifies related tax planning strategies.


Write a 3–5 page paper in which you:

  • Summarize the purpose of the Tax Cuts and Jobs Act and explain the main objective(s) for its implementation.
  • Examine three significant changes brought forth by the Tax Cuts and Jobs Act and discuss at least two advantages and/or disadvantages of each.
  • Analyze the impact that each of the three significant changes has on the taxpayer as an individual and a family.
  • Recommend tax planning strategies to maximize tax savings based on the three significant changes identified. Provide a rationale.

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The Purpose of the Tax Cuts and Job Act

The Tax Cuts and Job Act was developed based on the idea that lower corporate and business tax rates, guardrails over international profit shifting, and novel domestic investment incentives would increase investment, make employees more productive, and eventually raise wages and output. The Act’s main purpose was to lower marginal effective tax rates (MERTs) on novel investment and lower the MERTs differences across asset forms, organizational forms, and financing methods. The main objective of this purpose is that it would encourage investment in the country. The Act would substantially reduce the cost of capital and marginal tax rates, which would result in an increase of the GDP by 3.9% in the long-term, increase wages by 3.1% and increase full-time equivalent jobs by 9750000. The Act anticipated reforming both corporate income taxes and individual income tax, shifting the United States to a business taxation territorial system. The Act also focused on reducing individuals’ tax burden by increasing tax standard refunds, reducing the tax blanket rates, and increasing the number of refunds from child dependents (Tax Foundation, 3).

Significant Changes Brought Forth by the Tax Cuts and Job Act

The Tax Cuts and Job Act employed several changes. One of the changes was increasing the child tax credit to $2000 for children below 17 years, with a partial refund of $1400. Other dependent were offered $500 non-refundable credit. The main advantage of this is that it will offer considerable relief to parents investing their money in taking care of their children. This will increase the amount of money available for parents to cater to their children’s needs. The main disadvantage is that the process of acquiring these deductions may be tedious as they require one to even have the child’s social security number (Congress.gov, 1).

The Act raised the individuals’ standard deductions to $12000 for single filers from $6350, from $9350 to $18000 for heads of household, and from $12700 to $24000 for a married couple filing jointly. It also reduced taxation percentage in every tax blanket. The main advantage of this change is that it increased the amount families can save from taxes. This means an increase in the amount that can be dedicated to household management and wellbeing. The main disadvantage is that the change will increase deductions claims, reducing the total tax revenue. This will general reduce the money at the government’s disposal to manage its expenses (Congress.gov, 1).

There were also changes in itemized deductions. Medical expenses exceeding 7.5% of adjusted gross income were deductible for all taxpayers rather than just those aged 65 and above. It also suspended various miscellaneous itemized deductions including home office expenses, regulatory and licensing fees, moving expenses deductions, laboratory breakage fees, business bad debts, union dues, and work clothes that are not appropriate for everyday use. Passing medical deductions to all will help in reducing medical costs for all and not just a few. Eliminating all other miscellaneous deductions will help in increasing government revenue by reducing the amount of money it has to give back to taxpayers (Congress.gov, 1).

Impact of Each of the Three Significant Changes has on the Taxpayer as an Individual and a Family

The increase in child credit and refunds will help in reducing parents’ spending on their children. This will help in improving the general family welfare, especially children depending on their parents for total care. An increase in the amount of deduction for all the three groups of taxpayers will reduce the total amount of tax that people pay, also a reduction of tax rate reduces the amount families or individuals have to give up on taxes, increasing the available money for the families. This means improved family purchasing power and general happiness in families. Deducting medical expenses exceeding 7.5% of adjusted gross income for all means that no citizen experiences excess medical cost and that they all enjoy benefits of deductions when it exceeds the stated percentage. The elimination of other deductions will increase individuals and business costs from bad debts or business-related purchases, reducing the total earnings. This will reduce the amount available for the family. It will also make individuals more cautious and reluctant from purchasing business items with personal earnings or covering business expenses with personal incomes (Gale, 2).

Recommendation of Tax Planning Strategies to maximize tax savings based on the Three Significant Changes Identified

One can maximize tax savings from the first change by ensuring all child dependent and non-child dependent are documents, and all needed documents are filed to ensure effective processing of deductions. This includes proving their age and their social security number among other requirements. This will ensure all refunds are offered without hitches.  To maximize tax savings from the second change, one should always be subtracting total standard deductions based on the right category to save as much as possible while filing for the tax, irrespective of the group. Considering standard tax deductions will help in selecting the right tax class. One should ensure he or she computes taxes using the right tax class to ensure maximum saving as provided by the new law. From the third option, one should always ensure to calculate the medical expenses properly to subtract the amount exceeding 7.5% of the adjusted gross income where necessary. This will help to save some money when the medical expenses are too high. Also, one should minimize or completely stop using personal money to cater to work-related expenses. Individuals should avoid purchasing office items with personal cash or paying for other expenses that should be incurred by organizations other than individuals. This will reduce tax liabilities, as money spent on business expenses cannot be recovered as per the current Act provision. These measures will help in maximizing tax savings.

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The Tuskegee Syphilis Study Research Disasters Analysis

Background of Tuskegee Syphilis Study

The Tuskegee Syphilis study was a biomedical research that turned out disastrous. The study commenced in 1932 and ended in 1972. Notably, in the late 1920s to early 1930s, approximately 35% of the impoverished African-American living in the Southern US were infected with syphilis. During this time, the disease was largely untreatable and, as such, adversely affected the infected individuals’ ability to work and achieve upward economic mobility. It is also worth noting that the available treatment had serious to fatal side effects as it involved infusions of various toxic metals; the treatment had a considerably low success rate (Morling, 2018).

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In 1932, the US Public Health Service (PHS) and Tuskegee Institute collaborated in a study that sought to investigate the health effects of untreated syphilis over the long term. The study featured 600 African-American men, most of them illiterate. About two-thirds of the men were already infected with syphilis. The researchers recruited the men in their community churches and schools by promising them that the project would allow them access to medical care. Contrarily, the researcher planned to leave the participants untreated and follow them until their eventual death to gather valuable data regarding how syphilis progressed when untreated (Morling, 2018).

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Consequences of the Tuskegee Syphilis Study

            Over the four decades that the study lasted, it was characterized by adverse consequences. To start with, the researchers lied to the participants that they were receiving treatment while in actuality they never received any beneficial treatment. Secondly, the researchers subjected the participants to painful and dangerous procedures. At a certain point, the researchers had to conduct a painful spinal tap procedure that was potentially dangerous. The researchers lied to the men that they would be receiving a “special free treatment” to entice them to come. Thirdly, as the study continued, 250 of the participants registered to join the US Army. As part of the selection process, the individuals were diagnosed with syphilis and instructed to reenlist after receiving treatment. The researchers violated the instructions and prevented the men from accessing treatment. Consequently, they could not serve in the armed forces or receive the subsequent G.I. Bill benefits (Morling, 2018).

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Fourthly, several of the participants infected their partners with the disease, as a result, in some cases, causing congenital syphilis in their children. Fifthly, the study also led to the death of many of the participants by denying them access to treatment. After the men died, the researchers offered generous burial fees to their families, but only so they could get the chance to conduct the autopsy studies. Being low-income families, they agreed due to the large payment. Lastly, the study jeopardized public confidence in government health services and research works. Owing to the Tuskegee Syphilis study, to date, some African-Americans are still suspicious of government-sponsored health services and research (Morling, 2018).

Ethical Issues            

The Tuskegee Syphilis Study presents three ethical issues. First, the researchers did not treat the participants respectively. The researchers withheld information and lied to the participants about the nature of their participation in the study. The men were not informed that they had syphilis and the researchers used lies to entice them to participate in the research. For instance, to get the men to come for the dangerous spinal tap procedure, the researchers lied that it was a “special free treatment (Morling, 2018). By withholding information and using lies, the researchers denied the participants the chance to make fully informed decisions.

            Second, the study caused harm to the participants. The participants’ welfare was consistently jeopardized throughout the study. The researchers denied the men access to treatment even after the cure for syphilis became available. The researchers also subjected the participants to painful and potentially dangerous tests. Lastly, the study purposely targeted an underprivileged social group with the aim of taking advantage of their socioeconomic status. Whereas people from all ethnicities and social backgrounds are prone to syphilis, the researchers targeted low-income African-Americans; all the men in the study were poor African-Americans (Morling, 2018).

Read also Recent and Past Bioethical Issues in Medicine

Contribution of the Study to Modern-Day Research Ethics

            Besides arousing controversy, the Tuskegee Syphilis study informed several modern-day research ethics practices and procedures. The adverse consequences of the study led to the introduction of the principle of informed consent in studies utilizing human subjects. Informed consent refers to informing potential research participants about all aspects of the study, which can reasonably influence their decision, to help them make an informed decision regarding whether to participate or not (Resnik, 2016). Today, as per the standards of the American Psychological Association, researchers using human subjects in their inquiries must inform all potential participants about the nature of the study (“Ethical Principles of Psychologists and Code of Conduct”, n.d.). This allows potential research participants to make well-informed decisions.

            Another contribution of the Tuskegee Syphilis Study to modern-day research ethics is the ethical principles and guidelines of the Belmont Report. In 1974, the National Commission for Protection of Human Subjects of Biomedical and Behavioral Research was established. A crucial charge of the Commission was to formulate the basic ethical principles that should undergird biomedical and behavioral studies involving human subjects. Two years after its establishment, the Commission released the Belmont Report. The report identifies three basic ethical principles: (1) the principle of respect of persons, (2) the principle ofbeneficence, and (3) the principle of justice (“The Belmont Report”, n.d.). Belmont Report’s principles lays the foundation of the American Psychological Association’s (APA’s) ethical standards. Specifically, the Belmont Report’s principles align with APA’s ethical standards regarding justice, respect for people’s rights and dignity, and beneficence and non-maleficence. (“Ethical Principles of Psychologists and Code of Conduct”, n.d.). Thus, the Tuskegee Syphilis study significantly contributed to the establishment of modern-day research ethics and procedures.

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Use People Analytics Technology in Hospitals to Improve their Workforce

Most hospitals still lag when it comes to employee satisfaction. Notably, rather than sticking with the conventional human resource management approaches that hospitals insist on using, they should leverage innovative models used outside the health care sector. One such innovative approach for improving the workforce is People Analytics. Organizations operating in the technology industry use People Analytics to enhance their workforce. Similarly, hospitals can utilize People Analytics technology to improve their workforce.

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People Analytics refers to an analytical approach that leverages technology to help managers make informed decisions about their workforce. The analytical model utilizes statistics and technology to large sets of talent data, consequently informing organizations regarding how best to drive the return on their investment in the workforce (Nasril, Indiyati, & Ramantoko, 2021). According to Shrivastava, Nagdev, and Rajesh (2018), given the unique needs of modern employees, the traditional approaches of gut feel are no longer sufficient. By using the People Analytics technology hospitals can make relatively better, more informed, and more strategic talent decisions. The technology helps organizations find better job candidates, make smarter hiring decisions, and improve employee retention rate and performance (Nasril, Indiyati, & Ramantoko, 2021). Thus, it provides a holistic solution for improving the workforce.

Additionally, People Analytics technology has addressed the problems facing most feedback tools. DiClaudio (2019) elucidates that the problem with most feedback tools is that they do not provide a way for the users to verify the validity of the answers. Employees are most likely to answer the survey questions positively to allude that everything is fine since they fear the feedback might be used against them. According to Shrivastava, Nagdev, and Rajesh (2018), People Analytics’ surveys is not about just evaluating the pulse of the workplace; its surveys constantly strive to improve the workplace and the workforce. People Analytics allows organizations to continuously and passively collect data that can help management optimize different aspects of its workforce and align them with organizational culture to achieve desired outcomes (Nasril, Indiyati, & Ramantoko, 2021). Therefore, People Analytics can prove significantly resourceful to hospitals that find it challenging to collect useful data due to their flawed data collection methods.

Moreover, People Analytics allows organizations to ensure that every decision they make concerning talent management is data-driven. The nature of human resource management dictates that it emphasize interpersonal relationships in the workplace. Notably, this can prove challenging, especially when it comes to making assessments based on input and output metrics alone Shrivastava, Nagdev, and Rajesh (2018). Shrivastava, Nagdev, and Rajesh explain that whereas productivity metrics are significantly important to evaluate effectiveness, they do not tell the entire story. To address this shortcoming, organizations can utilize People Analytics to integrate the human aspects. People Analytics combine qualitative and quantitative data to allow leaders to dig deep into the workforce’s dynamics. Consequently, this allows a company to come up with tailor-made solutions for different employees based on their unique needs (DiClaudio, 2019). Such an approach can significantly benefit hospitals.

In conclusion, hospitals should embrace the paradigm shift from conventional human resource management approaches to modern and improved ones by leveraging technology. Using People Analytics can help hospitals improve their workforce. The technology can help hospitals make relatively better, more informed, and more strategic talent decisions.

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Hubris Syndrome in the Context of Politics

Understanding Political Leaders Through Personality Profiling – Hubris Syndrome

Some leaders end up being highly intoxicated with power to an extent that it impairs their mental judgment and faculties. This situation was initially defined as hubris syndrome, which is characterized by what most people regard as “being drunk by power”. Hubris syndromes involve the behaviors identified in an individual who perceives the world as a place for self-glorification via power use, has a propensity to take action basically to improve personal image, and shows unsuitable concern for presentation and image (Asad & Sadler-Smith, 2020).

These people also exhibit messianic exaltation and zeal in speech, conflates themselves with organization or nation, utilizes the royal “we” in conversations, and demonstrate excessive self-confidence. People with hubris syndrome have contempt for others, demonstrates accountability just to a higher court; God or history, and show the unshakable belief that they will be justified in that court. They lose contact with reality, resorts to impulsive actions and restlessness, permits moral righteousness to avert outcome, cost, or practicality, and demonstrate incompetence with contempt of the bolts and nuts of policymaking (Jakovljevic, 2011).

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Hubris syndrome is related to power possession, particularly with power that has been connected with inflated success. Conventions, rules, morals, and laws are regarded to be irrelevant to those who believe they are above them. Different from most personality disorders that seem to occur by early adulthood, hubris syndrome seems to grow only after one is in power for a period, and thus it can manifest at any age. The syndrome is triggered by power and remits when power fades (Owen & Davidson, 2009).

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A good example of hubris syndrome manifestation among the world leaders is demonstrated in the given article “President Bo Hubris Syndrome under the Microscope.” The article shows how President Bo, a Gambian president is ready to use dirty politics to cling to power, despite not being able to deliver any substantial change in the country. Instead of engaging in meaningful policy debate, President Bo floods the public with mischievous thoughts and ideas to sway public opinion. He seems to embrace Donald Trump’s 2016 politicking style whose aim is to discredit the opponent rather than showing abilities and policy changes that are likely to better the country.

This is after President Bo has been in power for a whole term, with nothing to show other than promoting public corruption and crime. President Bo is an example of many African political leaders who demonstrate hubris syndrome. These individuals never perform anything tangible in their roles as presidents but want to cling to power and refuse to believe anybody else can replace them. They also justify their actions as leaders and feel that they are not questionable to anyone and even God or history will recognize their excellent performance, while in reality, everything is in a pathetic situation.

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Advise to Jim and Laura – Did Jim and Laura Buy a Car?

The Elements of a Legal Contract That Applies to Jim and Laura Scenario

A contract refers to a voluntary agreement between two or more individuals that is enforceable by law. It is a legally binding arrangement that obliges the involved individuals to complete specific tasks. It is a promise made between the involved parties that permit the courts to make a decision. The contract formation normally needs an offer, consideration, acceptance, free consent, capacity, certainty, and mutual assent of people; two or more to be bound.  The contract form might be oral, written, and by conduct. Each agreement needs to have the essential elements to be regarded as a valid contract. The agreement entails a valid offer which is a promise made by one party to do or abstain from doing a particular action in the future. It also needs to have a consideration which is something of value promised in exchange for the particular nonaction or action. Acceptance is a contract element that shows approval of the contract that can be expressed via performance, deeds, or words (Solan, 2007).

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Normally, acceptance must reflect the offer terms, otherwise, the acceptance is perceived as a counteroffer and rejection. Those making the contract must be of legal capacity, meaning they are not mentally impaired, not minor, nor bankrupt, and are not prisoners. Entering a contract must also involve consent, which is the free will and effective understanding of what every involved party is doing. The consent needs to be genuine to eliminate duress, misleading conduct or misrepresentation, unconscionability or undue influence, and unfair terms of a contract in standard form contracts. Certainty is an element that assesses whether the contract is certain or complete. If uncertain there is no binding contract. Mutual assent means that the contract must be proven objectively, which is mostly demonstrated by showing offer and acceptance (Yonjan, 2019).

Read also Oral Contracts in the United States, Are they Enforceable?

In this particular case, there is an offer which is purchasing the selected car, with the first step involving paying a $100 deposit to hold the car for one day, with an assurance that the money is refundable. There is also an acceptance which is shown by Jim and Laura giving the $100 deposit. There is also a consideration in this case, which is the exchange of money for a car. Those involved have the legal capacity to participate in the contract as they are mature and mentally okay. However, there is an issue with free consent and certainty. The contract was verbally done, where Jim and Laura claim to have been told that the $100 deposit was refundable, which Stan, the salesperson seems to ignore, and appears to be forcing them to take the car even after changing their mind.

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This means that Jim and Laura’s acceptance was due to deception, making this contract questionable. Also, there is no clear discussion and agreement on the payment plan. The only discussed amount was the deposit, without clear agreement on any initial payment or installment payment. Moreover, this being a sale of a big asset, it cannot be done verbally. Transaction evidence and purchase agreement would be needed. The contract lacks mutual assent since what Jim and Laura thought to be part of the terms and what influences them to commit now seems to be disregarded.

Read also Legal Underpinnings of Business Law

Was there a Contract for the Purchase of the Automobile?

In this particular case, the agreement seems to lack some vital elements that would make it a binding contract. Although Jim and Laura demonstrated acceptance of the offer by making a $100 deposit, it emerged that they were duped to think that the amount was refundable, if they happened to change their mind. The variation in their understanding and the salesman’s claim means that the agreement was not based on free will and certainty. Probably, with a clear understanding of terms, Jim and Laura could not have accepted the offer. Moreover, there is no proof to show that Jim and Laura made any payment to Stan’s salesperson, not even a simple receipt.

Although verbal contracts are binding, they are rarely used in huge purchases, especially in hire purchases. A written agreement with a clear payment plan, and terms under defaulting, and what transpires in breach of contract were highly needed before Jim and Laura could commit. A well-documented agreement was also needed to ensure follow-up and to ease the resolving of disputes. This means the current verbal agreement cannot be used in any court of law, especially since the parties involved seem to vary in their verbal terms of the agreement.

Facts from the Jim and Laura Scenario that Support No Contract Exists for the Purchase of the Automobile

According to the scenario, Jim and Laura went to the showroom with intention of getting a good car for their daily travel. They tested a few vehicles before settling on a blue four-door Sedan. They agreed to pay Stan Salesman $100 for the seller to hold the car for a day. The payment was without a receipt, but with a verbal guarantee that the amount will be refunded. This statement clearly shows that Jim and Laura were only giving $100 to remove the car from the market for one day, as they make a decision, after which they would come back to make the actual agreement or turn down the offer completely. There was no purchase contract as there was no clear agreement on what will happen after that one day was over.

Also, the amount was initially said to be refundable but later said to be part of the car payment. Again this was without any signed supportive document or any legally binding purchase commitment document. The lack of agreement on what $100 was meant for and change of terms shows that the salesman was deceiving Jim and Laura, and hence they made this commitment after misinformation, deception, or misinterpretation of terms, which amount to the lack of free consent in the agreement. So legally, there is no written proof (receipt) to show Jim and Laura gave $100, nor its main purpose, there were no witnesses to support each side’s claims, and there is a contradiction on the purpose of the money. Therefore, there is no binding contract (Wishnia, 2020).

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Artificial Intelligence Positive Effect on Food Security

Besides Biotechnology, identify one technology that seems to have the greatest potential positive effect on food security.

Artificial intelligence (AI) is an alternative form of technology, other than biotechnology, that can be used to promote food security in the world. According to Kunze (2), Artificial intelligence can modernize agriculture and working conditions to safeguard vulnerable populations and give them upward economic agility through increased crop production and technology education. AI robotics are being used to revolutionize crop harvesting robots and agriculture. Artificial intelligence-improved drones are keeping workers safe and increasing production.

Robotic control of weed permits safe and effective herbicides distribution, especially for harmful chemicals. This also eliminates herbicide restistance. Drones are also being used to inspect large-scale farms for pests and infections. AI also enhances food security by diagnosing soil conditions. The technology also permits workers to use essential strategies for gathering nutrient deficiencies. One of the main befit is that this technology offers benefits without lowering the number of workers needed in these farms.

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Potential Negative Uses of Artificial Intelligence

The main potential challenge of using Artificial intelligence technology in both developed and developing nations is the lack of skills needed to use the technology in different agricultural aspects (Mayer, 3). Artificial intelligence technology requires collecting real-time data in the field and training the system using this data to be able to be case-specific in the operation. This is something that cannot be done by anyone. A lot of training is needed to gain skills that enhance adding value to the agricultural system. The technology is also substantially expensive to implement which can put most farmers off from using the technology. Nevertheless, Artificial intelligence has advanced applications in agriculture including monitoring water systems and water usage in agriculture. The provision of safety especially in administering dangerous herbicides gives farmers a great advantage by ensuring effective pest control without exposing humans to any harm. Generally, benefits outweigh challenges (Chamara, 1).

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Read also Artificial Intelligence, Its Application , Advantages and Disadvantages

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The Major Social, Cultural, Political and Economic Fallouts of World War 1


The first big war of the 20th century was Word War 1 (WWI) also known as the Great War. The war began in 1914 following the assassination of Archduke Franz Ferdinand of Austria. The murder of Ferdinand fueled a war across Europe that lasted for four years. WWI caused unprecedented levels of destruction and carnage. By the time the war ended, more than 16 million people (soldiers and civilians) had lost their lives. Besides the colossal death toll, Word War 1 also caused major social, cultural, political, and economic fallouts as demonstrated in this paper.

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Sociocultural Fallouts Word War 1

WWI had several social and cultural fallouts. To start with, the war led to the death of millions of people. According to Taylor (2013), at least 16 million people (both soldiers and civilians) died as a result of the war. Also, the war led to the spread of influenza, which killed millions of people. Due to troops traveling all over the world, influenza spread fast leading to an epidemic that killed more than 25 million people across the globe (Sondhaus, 2020). Additionally, the cruel approaches used during WWI and the losses suffered by various nations caused a lot of bitterness among countries; this significantly contributed to the eruption of WWII decades later. Lastly, Word War 1 caused birth rates to decline. Birth rates declined because millions of young men died in the war (Taylor, 2013). Thus, WWI had major social and cultural fallouts.

Rea also Events and Causes That Led To World War I

Political Fallouts of Word War 1

Word War 1 had significant consequences on the global political realm. Firstly, the war caused the downfall of four monarchies. Russia, Germany, Austria-Hungary, and Turkey. The war forced the sultan of the Ottoman Empire, Kaiser Wilhelm of Germany, Czar Nicholas II of Russia, and Emperor Charles of Australia to step down (Judge & Langdon, 2016). Secondly, the harsh conditions of the Treaty of Versailles contributed to the eruption of WWII. The treaty’s conditions caused dissent in Europe, especially among the Central Powers who were compelled by the treaty to pay harsh penalties in reparation. Notably, the treaty held Germany responsible for starting WWI, consequently imposing harsh penalties that included loss of territory, demilitarization, and massive reparations payments (Sondhaus, 2020).

Lastly, the war made people more open to ideologies such as fascism and those of the Bolsheviks. The Bolsheviks came to power in Russia and fascism became popular in Italy and Germany. These political ideologies largely contributed to the eruption of WWII (Falls, 2014). For instance, In Italy, the rise of fascism began during Word War 1, when Benito Mussolini formed a political group with other radicals to support the war against Germany and Austria-Hungary. Thus, the major political fallouts of WWI fueled WWII. Fascism entails radical authoritarian nationalism characterized by one-party totalitarian regimes run by dictators who glorify violence and racist ideologies (Sondhaus, 2020). It is such ideologies that fueled the eruption of WWII.

Economic Fallouts of Word War 1

WWI had horrid economic consequences. The war caused the involved nations a lot of money. For instance, Great Britain and Germany spent approximately 60 percent of what their economies produced on the war. As a result, the participating countries had to raise taxes as well as borrow money to fund the war (Judge & Langdon, 2016). According to Judge and Langdon, besides altering the economical balance of the world, WWI also left many countries deep in debt. All across Europe, economies crashed and companies had to close down since the men had left their jobs and joined the war. During this period, the US was the leading industrial superpower and creditor worldwide. The US joined the war considerably late and, as a result, did not suffer the adverse economic consequences of WWI the way the European countries did (Falls, 2014).

Participating countries also printed money to fund the war; this led to inflation. Falls elucidates that, after Word War 1 , inflation shot up in most countries; Germany’s economy was the most affected since it had to pay reparations as required by the Treaty of Versailles. Moreover, after the war, the participating countries incurred a large cost in rebuilding what had been during the war. The warfare left buildings, railway lines, and bridges in ruins. Additionally, it destroyed large sections of land, especially in Belgium and France. The destruction had significant adverse economic consequences for the countries. Moreover, the gun shells and chemicals used during WWI left lands unusable for farming for many years (Taylor, 2013). Therefore, Word War 1 adversely impacted the world economy.

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To sum up, World War 1 caused more damage than any other war that occurred before. Besides the death of millions of people, soldiers and civilians, the war’s unprecedented levels of destruction caused major social, cultural, political, and economic fallouts. The adverse impacts of the war especially on the social and political realms were felt after the war and they largely contributed to the eruption of World War II.

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Wrongful Convictions and How they Affect the criminal Justice System


The effectiveness of the criminal justice system is dependent on its accuracy; that is, its ability to convict those who are guilty and vindicate the innocent. However, despite numerous reforms, the criminal justice system still faces the challenge of wrongful convictions. The growing prevalence of wrongful convictions is negatively impacting citizens’ trust in the criminal justice system. This paper explores how wrongful convictions have affected the criminal justice system and how they can be prevented.

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What is Wrongful Conviction?

Wrongful conviction refers to the miscarriage of justice whereby the criminal justice system convicts and punishes a person for a crime that he/she did not actually commit. Notably, a wrongful conviction can occur in both criminal and civil cases (Garrett, 2020). According to Garrett, a conviction qualifies as wrongful when: (1) the convicted individual is factually innocent of the charges and (2) when the conviction is characterized by procedural errors that violate the convicted individual’s rights.

How Wrongful Convictions have impacted the Criminal Justice System

            Over the years, the criminal justice has wrongfully convicted numerous individuals; this is evident in the rate of exonerations in the past decades. For the past three decades, in the US, more than 2500 people have been exonerated. Notably, each exonerated person spent an average of 8 to 10 months for a crime they did not commit (“Wrongful Convictions”, 2021). Wrongful convictions undermine two key aspects of the criminal justice system’s legitimacy. To start with, if an individual is wrongfully convicted, he/she is punished for an offense they did not commit while the actual perpetrator goes free. Secondly, they cause public confidence in the criminal justice system to decline (Garrett, 2020). Thus, wrongful convictions undermine the legal value of the criminal justice system and public trust in the system.

Players that can Ensure Wrongful Convictions do Not Occur

            The five players of the criminal justice system include community, law enforcement, prosecution, courts, and corrections. Besides corrections, the other four can use ethical behavior/practice to prevent wrongful convictions. The community can use ethical behavior to ensure wrongful convictions do not occur avoiding false accusations and eyewitness misidentification. Sometimes people accuse others of committing a crime without evidence or purposely misidentify individuals as criminals (Garrett, 2020). The law enforcement pillar involves policing. Police should ensure their work is undergirded by ethical practices. Police should, therefore, ensure that their work is free of misconduct such as tampering with evidence and tunnel vision approaches such as profiling.

The prosecution can ensure wrongful convictions do not occur by cross-examining evidence and witnesses to ensure accuracy. Notably, cross-examining evidence also entails ensuring that is free of forensic errors. Weak prosecution considerably increases the probability of wrongful conviction (Garrett, 2020), (Norris et al., 2019).  Lastly, courts should ensure that appropriate procedures are observed during trials. It is also important for the courts to educate individuals serving as jury about the importance of being impartial and making decisions based on evidence provided and not personal feelings towards the issue or person under trial (Norris et al., 2019). Therefore, by upholding ethical behavior/practice, community, law enforcement, prosecution, and courts can ensure wrongful convictions do not occur.

Code and Mechanisms to Enforce Ethical Behavior

There are various codes and mechanisms for enforcing ethical behavior in law enforcement that can ensure wrongful convictions are overturned. Firstly, enforcing the best practices proved to reduce the probability of wrongful convictions. This includes having mechanisms that promote best practices in eyewitness identification, interrogation procedures, informant operations, and evidence storage and preservation (Likos, 2021). Secondly, learning from error by using the organizational accident model. According to Likos, the organizational accidental model allows law enforcement agencies to review errors as system-wide weaknesses as opposed to single-cause mistakes. This facilitates systems thinking which is relatively more effective in rectifying errors. Lastly but equally important, improving law enforcement procedures by using knowledge acquired from wrongful convictions. Reviewing wrongful convictions can produce useful information that can help in investigating crimes and making arrests (Russell, 2018). The objective of the code and mechanisms should be to streamline law enforcement to ensure only the guilty are convicted.

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To sum up, wrongful conviction punishes the innocent while the guilty are goes free. Consequently, wrongful convictions adversely impact the criminal justice system by undermining the value of law and diminishing public confidence. However, various players within the criminal justice system including the community, law enforcement, prosecution, and courts can use ethical behavior/practice to prevent wrongful convictions. Moreover, enforcing the best practices, learning from error by using the organizational accident model, and improving law enforcement procedures by using knowledge acquired from wrongful convictions can help in the combat against wrongful convictions.

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How Evaluators can ensure Program Evaluation Results are Disseminated Properly

Discuss how evaluators can ensure that program evaluation results are properly disseminated. To whom should results be made readily available? Why is proper dissemination critical?

After completing the evaluation phase, program evaluators have to disseminate the evaluation findings to various stakeholders. Program evaluators can ensure that the program evaluation results are properly disseminated by formulating an evaluation dissemination strategy (Owen, 2020). Program evaluators need an evaluation dissemination strategy to ensure that the assessment results go beyond being a mere internal exercise. According to Owen, an evaluation dissemination strategy refers to a systematic plan aimed to ensure effective dispersal of program assessment results to both internal and external stakeholders. The strategy should incorporate diverse, creative, barrier-free, and efficient methods to disseminate the results (Newcomer, Hatry, & Wholey, 2015). Notably, the plan aims to ensure that the dissemination of assessment results to internal and external stakeholders in a manner that maximizes efficiency.

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An evaluation dissemination strategy maximizes dissemination utility, which is a key principle that should guide the dissemination of evaluation results. It is imperative that the evaluators use a wide variety of formats and channels to effectively cater to the needs of the various audiences. Channels that evaluators can use include emails, news conferences, slide presentations, press or news releases, et cetera (Newcomer, Hatry, & Wholey, 2015). For instance, for internal stakeholders, the evaluators can utilize slide presentations, and for external stakeholders use emails and press releases. Formats that can be used include brochures, newsletters, executive summaries, one-page descriptions, technical reports, et cetera. Program evaluators should use a format the fits the unique needs of the various audiences of the results (Newcomer, Hatry, & Wholey, 2015). For instance, they can use executive summaries for the external stakeholders and technical reports for the internal stakeholders.

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Elements of an Effective Presentation of Program Evaluation Results

There are five key components of an effective presentation of program evaluation results. First, the presentation should have a clear objective. The presenter should start with an overview that informs the audience what is the main focus of the presentation. Second, it should use clear and concise; the presenter should use language/words that the audience can easily understand. This ensures that the presentation is useful to the audience. Third, it should incorporate visuals to help the audience remain engaged and reinforce the main points of the presentation. Fourth, it should be conversational to help the audience remain engaged. Fifth, the presenter should leverage non-verbal behavior to enhance their speaking and retain the audience’s attention. Lastly, it should be well-rehearsed to ensure the presenter delivers it in an organized fashion (Zunac, Grabar, & Bicek, 2019).  

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Most Efficacious Modes of Information Delivery

The most efficacious modes of information delivery are verbal and written communication. Verbal communication entails delivering information through speaking. This can be face-to-face, video call, over the telephone, et cetera (Willkomm, 2018). According to Willkomm, for verbal communications, face-to-face is the most efficacious as it allows for communication through non-verbal cues as well. Written communication can be through reports, memos, emails, et cetera. Notably, all forms of written communication have the same objective; that is, to disseminate information clearly and concisely. However, written communication does not always achieve this goal as it is dependent on writing skills. Nonetheless, when well-written this mode of communication can prove efficacious (Willkomm, 2018). Visual communication can also be effective but it must be accompanied by either verbal or written communication or both.

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