The Role of Forensic Accountants Essay Example for Free

The Role of Forensic Accountants Essay PROBLEM STATEMENT In recent times, the world has witnessed the failure of large corporate organizations which has been attributed to large scale fraud by Directors in connivance with auditors. There is the case of Enro in the U.S, Parmalat in Italy and many cases in the U.K such as Polly Peek, Maxwell communications and BCCI. This development brought about in its wake the lack of public confidence in audit reports and auditing. By this many stakeholders seek redress in the court of law. In the court of law, the service of an expert witness is required in order to ascertain the true state of affair of the troubled enterprise. PURPOSE OF STUDY To examine a forensic Accountant as an expert witness in litigation and to effectively determine his role in judicial process BACKGROUND STUDY Forensic accounting is hardly a new field, but in recent years, banks, insurance companies and even police agencies have increased the use of these experts. A nationwide study conducted by Kessler International (a forensic accounting and investigative firm) showed that 39% of organizations have considered the need for a forensic accountant. The study intends to find out  how the knowledge of forensic accounting can reduce corporate fraud, mismanagement and seeking redress in the court of law. INTRODUCTION What is forensic Accounting? Forensic accounting is the practice of utilizing accounting, auditing and investigative skill to assist in legal matter and the application of specialized body of knowledge to the evidence of economic transaction and reporting suitable for the purpose of establishing accountability or valuation of administrative proceeding. In wide sense, it can be said as the integrity of accounting, auditing and investigative skill to abstain a particular result. Journal of college Teaching and Learning (2007). Vol 4, Number 9; states Forensic accounting as accounting analysis that can uncover possible fraud that is suitable for presentation in court. Such analysis will form the basis for discussion, debate and dispute resolution In my view, forensic accounting is that aspect of accounting that provides an accounting analysis that is suitable to the organization in resolving disputes that arises in the organization. Forensic accountants utilize accounting, auditing and investigative skills while conducting an investigation. These accountants are trained to look into the dispute in a number of ways. They often retain to analyze, interpret, summarize and present a complex manner which is understandable and probably supported. Also, they are often involved in various activities such as investigating and analyzing financial evidence, developing computerized application, exhibiting documents and presenting the evidence obtained. This new and ground – breaking accounting has two main areas which are: a. Litigation support and investigation b. Dispute resolution. Role of Forensic Accountants in Judicial Process A Forensic accountant is involved in the collection of document, investigating, analyzing and development of computerized application to assist in the analysis and presentation of financial evidence, communicating their findings in the form of reports, exhibits, including testifying in court as expert witness and preparing visual aids to support trial evidence. Thus, the role a forensic accountant can be said to include the following: a. Giving preliminary advice as an initial appraisal of the pleading and evidence available at the start of proceedings b. Identifying the key documents which should be made available as evidence, this is important when the forensic accountant is acting for the defense and lawyers are preparing lists of document to tender in court. c. Preparing a detailed balanced report on quantum of evidence, writing in a language readily understood by a non-accountant and dealing with all issue, irrespective of whether or not they are favourable to the client d. Briefing legal counsels on the financial and accounting aspects of the case during pre-trial preparation e. Initiate measure for introduction of environment accounting to highlight the damage done to the environment by the possible recoupment of such damages or replenishment of lost properties through environmental management continually. CONCLUSION The expert witness testimony of the forensic accountant has forced businesses to restructure, and millions of naira, dollars to be paid in damages; people have on occasions even gone to jail. The practical and in-depth analysis that a forensic accountant brings to a case helps to uncover underlying problems in business. Forensic accountants are currently in great demand, with the public quest for honesty, fairness and transparency in reporting increasing exponentially. Whatever the reasoning may be more and more forensic accountants are being called upon to use their investigative skills to seek out irregularities in their companies’ financial statements. References 1. Aderibigbe, P. (2000): The Role of forensic chartered Accountant in Nigeria. July, 2000. 2. Crumbley H. (2003): Forensic and Investigative Accounting; CCH Publishing 3. Financial Restatements, General Accounting Office Report, 2002 4. Kessler International study; (2002) Forensic accountants needed as economy worsens. Press release 5. Oremade, T. (1988): Auditing and Investigations, Lagos; West Africa Books Publishers Limited.

Aphrodite Invocation :: essays research papers

Oh Muse! With visions Thou hast filled my soul, With visions overpowering, for Thou Hast shown me Golden Aphrodite; now The blaze emboldens me; like coal To brighter burning fanned by Breath Divine, The Cyprian enflameth me with words, Seductive sounds, which swiftly would entwine My soul, as lime-twigs trap unwary birds. An Ancient Poet* spake the truth; he said When Cypris cometh swift, high-spirited Just like a Hero -- irresistible Her onslaught, nor may anyone annul Her summons; flouting Her is arrogance, A failure to respect the difference `Tween Gods and Mortals; nor can even They Resist Her Power. She is held at bay By only three: Athena, Bright-Eyed Maid, And Artemis, who haunts both wood and glade, And Hestia reject the Paphian's Dove, For They alone deny delights of Love. The Cyprian's summons is a challenge. Be Thou brave and answer it, for verily A God hath willed it; surely stinging grief Will be refusal's price, so seek relief, Conforming to the Paphian's Will. So spake the Poet Truths he would instill. Far-shining Aphrodite, hear our prayer! Thou Laughter-loving Lady, Paphian, Well-girded, Golden, Sea-born, Cyprian, Companion, Tender-hearted, or howe'er It pleaseth Thee to be addressed, attend, We ask, our words of praise, and send Thy Grace, because Thou art the source of all That's charming, graceful, all that doth enthrall In word or deed, in action, figure, face. For Thine is the allure that doth enlace Our hearts as one, for as the charmed is bound, So also is the charmer quickly found Surrendering, with yearning undisguised, The compromiser gladly compromised! But irresistible is even this, Seducer falling to seduction; bliss Repaid is twofold bliss, drawing tight The bonds about them both, in shared delight. ------------------------------------------------------------------------ Now I call in ancient sounds: Aphrodite Khrusostephane Glukumeilikh' O he Kalligloute Thea Pandeme Hetaira su Morpho, ------------------------------------------------------------------------ Or whatever name doth please Thee, Hear! If ever I've appeased Thee, Now attend my prayer beseeching, See my hands toward Thee reaching, Know my love is everlasting! Lady, grant the gift I'm asking And appear before us, whether Now sojourning deep in Nether Regions with the Queen of Hades, Or in Heaven with Thy Ladies, Founts of all allure, the Graces, Fair Their form and fair Their faces! I request Thee, leave Thy station! Grant to us a visitation! Show to us Thy face delightful! Let us worship Thee as rightful, Shapely form that's Thine adoring! Hear our voices now upsoaring To the Heavens from our chorus! Please, we ask Thee, stand before us! Queen of Twilight, Queen of Morning! Deeds just done or now aborning Are Thy favorites; prized the clever Warrior of the bold endeavor! Dear to Thee the Sun that's rising, Thou reward for enterprising Souls, Thou prize of tasks completed, Thou in rivalry entreated To bestow Thy grace, advising, Bold advances galvanizing! Such Thy gift and such Thy favor,

Recording, analysing and using HR information Review Essay

Contents Page One – Title of briefing note Page Two – Contents page Page Three – Two reasons why the organisation needs to collect HR data Page Four – Two types of data that is collected within the organisation and how each supports HR practices Page Five – A description of two methods of storing records and the benefits Page Six – Limitations Act 1980 relating to the recording, storage and accessibility of HR data and the Data protection Act 1998 relating to the recording, storage and accessibility of HR data Page Seven – Reference list † HR records and their retention are extremely complex and constantly changing areas requiring companies to have document retention policies and monitoring programmes.† (CIPD Website) Two reasons why the organisation needs to collect HR data To comply with legislative and regulatory requirements – Such as minimum wage, hours of work based on the working time directive, tax and national insurance purposes. Organisational Records – Such as recruitment and selection records, absence, staff turnover records, learning and development records. Provides information affecting the state of an organisation. Two types of data that is collected within the organisation and how it supports HR practices Organisational records – enables an organisation to make informed decisions,  these types of records are essential to monitor absence levels and recruit when necessary, to ensure productivity is effective and ensure that staff are maintaining a high level of efficiency through learning and development activities. Statutory regulation – Ensures practices are fair and consistent, and the treatment of employees can be monitored and standardised for everyone, this also incorporates the health and safety of employees. The types of records held will be dependant on the statutory regulations the organisations need to monitor. â€Å"ACAS suggests Legislative changes, such as the Working Time Regulations, may trigger organisational changes. Whatever the reason for change, good personnel records are key, providing the data for analysing what needs to be put into place.† (ACAS Personnel data and record keeping booklet 2011) Two methods of storing records and the benefits of each â€Å"ACAS suggests all organisations regardless of size need to keep accurate records of there employees. Therefore thought should be given by an organisation on how this data should be stored, and the type of system that is most suitable to the organisation.† (ACAS Personnel data and record keeping booklet 2011) The most popular systems chosen in most organisation’s is either a computerised or a manual system for storage. Computerised systems There are many systems that can be chosen dependant on the cost and how in-depth the analysis is needed to be carried out in the organisation. A computerised system enables trends to be easily collated and identified. It can be convenient and easy to obtain and sort information. Can often be a more secure way to retain data by having different levels of security based upon the individuals need for the information stored. Manual systems While computerised systems could be costly manual systems are cheaper to implement. Manual systems are reliable in that there isn’t a chance a manual system can crash unlike a computer system, which could also fail to hackers. Files are easily accessible and doesn’t require a computer to be turned on. UK legislation’s to be considered relating to the recording, storage and accessibility of HR data Limitation Act 1980 Is where the organisation’s documents may be relevant to a contractual claim, it is recommended by the CIPD fact sheet on retention that these be retained for at least the corresponding 6-year limitation period. This is based on the 6-year time limit within which legal proceedings must be commenced as laid down by the Limitation Act 1980 by issuing a claim form. Data Protection Act 1998 The Data Protection Act 1998 replaces the 1984 Data Protection Act. The particular points to note in the 1998 Act are: Personal data shall be adequate, relevant and not excessive in relation to the purposes for which it is processed Includes information held in filing systems regardless of date location (manual, paper-based, and computerise Personal data shall be obtained only for lawful purposes, and shall not be processed in any manner incompatible with this Personal data shall be kept for no longer than is necessary for the purposes for which it is processed Personal data shall be subject to appropriate technical and organisational measures to protect against unauthorised or unlawful processing and accidental loss, destruction or damage Personal data shall not be transferred to a country or territory outside the European Economic Area unless that country or territory ensures an adequate level of data protection. Reference list CIPD (July 2013) fact sheet on retention of documents www.cipd.co.uk/hr-resources/factsheets/retention-hr-records.aspx 2) ACAS (July 2011) Personnel data and record keeping booklet http://m.acas.org.uk/index.aspx?articleid=717 3) ACAS (July 2011) Personnel data and record keeping booklet http://m.acas.org.uk/index.aspx?articleid=717

Apollo 13 Communication Plan

A Self Reflection: While working on the communication project, we were fortunate to have had Ron Howard’s â€Å"Apollo 13† movie for reference to comprehend the complexity the team faced upon the incident that befell the mission. Both Gene Kranz (Lead Flight Director and Project Manager) and Jim Lovell (Apollo’s commander) maintained absolute control of a chaotic situation. While the team was becoming intractable, Kranz reigned in by channeling the ideas with â€Å"one at a time people† and asking his engineers to â€Å"quiet down, Let's stay cool, let's work the problem† successfully taming an already chaotic situation through effective communications. In this dire situation, the only possible way to get the astronauts home was through extraordinary teamwork and ingenuity, led by Kranz, who was adamant that â€Å"Failure is not an option. † It was an unprecedented display of resolve, inventiveness and above all an exhibition of the utmost emotional intelligence there is. Awed by the interpersonal skills and assertiveness of Gene Kranz, I reflected back on my own life experiences where I could have been on more solid footings had I been able to control my emotions and use them wisely for a better outcome. This assignment really served as a virtual lab where I repeatedly found myself asking what if it were me in their stead? What would I do? How would I behave? What would I say? And above all would I have what it takes to bring the astronauts back home? This exercise asserted that the need to clearly define roles, responsibilities and objectives, and to communicate them to the stakeholders is paramount. We are, each of us, part of the system. We all serve an equally important role, and objectives cannot be achieved without the contribution of all. Aucoin states in chapter nine â€Å"the projects are all â€Å"right-brain† projects†¦Ã¢â‚¬  One can appreciate the value of this sentence after working the communication exercise, as the inspiration it conveyed was truly boundless. Indeed I will put forward and utilize the right-brain capabilities in my own projects moving forward. Applying those right-brain concepts to the information technology sphere of work would definitely put a positive spin on projects as we often manipulate ideas, concepts, and models before committing to the implementation. We frequently fail because we focus on technology ignoring the communication and collaboration piece and rarely utilize the right-brain concepts that can help us align our technology with the common goal.

Business Plan Essay Example

Business Plan Essay Example Business Plan Essay Business Plan Essay Business plays a vital role In the life and culture of countries. In todays society people are willing to assume the responsibility and the risk for a business operation with the expectation of making a profit. Most businesses develop a new product, a new market, or a new means of production. This report outlines the steps required in setting up a small Business In Antigen and Barbuda. As a guideline we came up with a business In which we would manufacture a commodity for sale locally and regionally. The name of our business is called Waddle Jam. By using this company it would give a clearer picture and understanding of the steps involved. The steps that are outlined in the report are as follows: Come up with a good business Idea Write a business plan (Approach lending Institution for funding) Decide on a winning name for your business Choose the form of business you are going to start Get a business License Register for taxes Prepare to have employees Buy other kinds of business Insurance Get your business records off to a good start There are different forms of business in todays society. The group company Waddle Jam is owned by four individuals therefore the form of business being used is partnership. In this form of business the owners generally decides on the product, acquires the facilities, and brings together the labor force, capital, and production materials. If the business succeeds, the partners reap the reward of profits: If It falls, all the partners take the loss. A business must acquire a business license before they can operate legally within their country. In Antigen business licenses are issued by the high court of Justice. Taxes are apart of every country, In Antigen a business must register to pay taxes. The Institutions that Issue these taxes are Medical Benefits scheme, Social Security and Inland Revenue. In most businesses employees are an essential part of the structure and development of the business. When starting a business you must prepare to have employees. Develop a method In which employees are hired. Each employee needs the skills and qualifications for the type of business you are operating. Operating a business. Getting business records off to a good start will make it easier to manage the accounting and payroll of the company. Business Idea Our business idea came from Mr Lucien Pilgrims love for Jams. He developed this craving from his childhood years when eating crackers and home made Jam at his randomnesss house. As he grew older he looked for that special taste in Jams at the supermarket. During his visits to several supermarkets he realized that there were more imported Jams being sold than Jams made with local fruits. He then decided to conduct a feasibility study about Jams being sold and manufactured locally. The results from his study showed that 10% of Jams on the market were made locally. On further investigation it was revealed that senior citizens made most of the local Jams. These are done on a small scale. The recipes from these Jams are not passed on to the younger generation. Mr Pilgrim then became very concerned that the recipes of the Jams he loved since childhood would soon be buried in the grave along with our ancestors. He then decided to start a business where he would keep the recipe and his culture alive. He approached five people from the community to develop his idea: Jonathan Gilles He supplied the fruit trees Recipes for the Jams Karee Ask Accounting and management skills Successful Business Lawyer Unaware Remain Marketing experience They were all interested in his idea and decided to invest by putting in shares into the business. ANALYSIS Company analysis: Our goal is to make a profit while marketing a product via the internet and also our focus is to produce the best tasting Jam there is on the market. We have developed a fully functional website that has enabled customers to view the various flavors of jams being offered. CUSTOMER ANALYSIS: of the hundred visitors we are expected to have 60% become customers, after viewing our products which expresses culture and heritage. Our value drivers would be cheaper price of products than our competitors and also a better delivery time. Our customer base will be made up of simplifiers which are people who are attracted y sites that make doing business easier, faster otherwise more efficient than is possible in the physical world. COMPETITIVE ANALYSIS: Our competitor market position is their strength, whereby they already have a strong brand name. Their weakness would be delivery time because they are not located on the island. Our competitors control at least 60% of the market thus far. COLLABORATORS: The hosting site is bravest, they collaborate with the web designer in order for the website to be functional. S. W. O. T ANALYSIS STRENGTHS Staff with experience in accounting, marketing and management skills Practicing lawyer for twelve years Land with numerous fruit trees Entrepreneurial attributes such as commitment, determined perseverance and self confidence There are not many other businesses that sell locally. WEAKNESSES Lack of liquid cash to Finance start up cost Lack of established markets OPPORTUNITIES To be able to expand the Capital Consumers not having to go far to get the product Quality Jams THREATS Take a while to enter market since customer/ client relationship would have to be established for fixed deliveries There are several other local Jams being sold Natural elements such as hurricanes etc, animals such as birds, rodents may destroy ruts The company Waddle Jam main purpose for writing a business plan was to secure funding, such as bank loans. Scotia bank was approached by one of the partners to secure a loan for the company. Following is the information needed by the bank before a loan is granted to the company. You must have tangible security (collateral) in the form of cash or land. You must deposit 35% of the amount of the loan. The loan is paid on principal interest for no more than arrears. The interest rate is between 11-12%. After the loans officer and director of the bank review the requirements, 65% of the initial loan will then be granted to the company. A loan of $441 ,OHO. Price In order for our business to be successful we have to market our product effectively. We intend to sell our product wholesale and retail. Our aim is to decrease the mount of Jams that are imported into the country and replace those Jams with our product. The cost of our products is cheaper as they are locally made and there are easily transported to the various supermarkets. We want our Jams to be lunch snacks to children, on breakfast tables at hotels, restaurants and supermarket shelves and also sold to many tourists that enter the island. Eventually we hope to export our Jams to other countries. Our first target is to get our product into the major supermarkets and hotels. By our estimate this will be about 70% of the population of Antigen and Barbuda and about 0% of tourist. Meetings with prospective customers media advertisements and flyers would be the machinery put in place to market our Jams. As an introduction to our product we intend to give samples to shoppers and tourist at various hotels as an experiment on how effective the product is. Then we will record their general opinion and comparisons to the Jams they normally buy. We choose a location that is accessible to everyone. We are located at Coolidge Industrial Park. This location is away from the busy streets of the city traffic with easy access to the airport. Promotion After our product has been introduced into the market the next step is advertising. Because we have plans to eventually take our product regional we decided to advertise on a regional radio station along with local media. We have received a proposal from Family Radio which broadcast to eight other islands: Montmartre, Inguinal, Nevis, SST Skits, SST Marten, SST Martin, Saba, and SST Status. This is a very popular radio station around the Caribbean. They also have a worldwide audience on the web. In their proposal they are also offering us a banner space on their website which would lead them to our website www. Waddle]amaze. Bravest. Mom where they can view our products and contact information. Decide on a winning name for the business You would want a name that is memorable and is going to summarize what your business does for marketing purposes. The partners of the company did some brainstorming for a catchy name. They came up with the name Waddle Jam. The name Waddle symbolizes the heritage and our culture and Jams spelled J-A-M-Z represents the old techniques brought into the future. Together they signify the past and present. The form of business ownership used by Waddle Jams is partnership. Waddle Jams is under a general partnership agreement. Each of the four partners is Jointly and severally liable for the debts of the partnership. This means if the business suffers loss it is shared between partners however this means that as a partner you can be held responsible for any wrongful act or omission by other partners acting in the ordinary course of the firms business which can be a serious disadvantage. In contrast the most successful partnerships are those where the partners have complimentary talents and are comfortable sharing the decision-making. OBTAINING A BUSINESS LICENSE The company has to pay $100 for registration, and an additional $25 for a search to e done in the register to see if the trademark is registered. A local agent then has to file the paper work in regards to the companys trademark, then after about two days Trademark Licensing A trademark is a sign that that individualizes the goods of a given enterprise distinguishes them from the goods of its competitors. A trademark must be distinctive and it should not be deceptive. Patent The recipe for the Jams is passed to one of the owners of the company so getting patent rights will ensure that the company Waddle Jams is the only company using that recipe for the Jams. Register the business for Taxes Taxes that a company in Antigen pays for are: Medical Benefit (Payable to Director of Medical Benefit Antigen and Barbuda) Social Security (Payable to Director of Social Security Antigen and Barbuda) Educational Levy (Payable to Commissioner of Inland Revenue) Business Tax (Payable to Commissioner of Inland Revenue) Business Tax Medical Benefit Social Security Educational Levy Particulars 35% of Net Profit 3. 5% of Employees and Employers Salary 3% For Employee and 5% for Employer 2. 5% of Employees Salary salary over $5000 The amount of business tax paid to Inland Revenue differs depending on the form of Revenue in the table above is the deductions commissioned for a business operating as a partnership. The deductions made for business tax are payable on a yearly basis. A form is usually given to employers off business by these institutions to ensure the payments of taxes are made. Hiring Employees While starting a business-hiring employees may be the furthest thing from your mind but its amazing how quick a business can grow. A selected numbers of persons must be chosen with the necessary skills and qualifications needed to carry out the different tasks required to perform the functions of the company on a daily basis. We intend to hire at least 12 employees in the business preliminary stage. Following is a description of the type of staff our business requires: Manager Must have at least 5 years of management skills. Executive Secretary Must have at least 5 years experience in administration. Computer skills required. Floor Supervisor In charge of production, must have at least 1 5 years experience in manufacturing. Cooks Must be experience in pastry making etc. Stewards Must have 10 years experience in the related field. Driver/Delivery Person Must be an experienced licensed (85) heavy-duty equipment river. 5 Years) Cleaner Must have 5 years experience in the related field. Security Must have at least 7 years in the related field. Conclusion with the idea to start a business. The procedure in which one has to set up a business deals with a lot of planning, consulting for information and ideas. The most challenging part of doing this exercise is compiling the business plan. A lot of intell ectual power went into the business plan. Even though the project was challenging members of the community were very cooperative and patient in giving us all the necessary information.

Learning Theory of Career Counseling Essay Example | Topics and Well Written Essays - 1750 words

Learning Theory of Career Counseling - Essay Example Technically, career counseling is a dominantly verbal process between a career counselor and counselee which focus on the counselees goals and aspirations in life (Bandura, A. (1989). The process of career counseling generally involves four elements namely (1) to help the person attain greater self-awareness in the areas of values, abilities, personality style and work interest, (2) to connect the person to resources that can help them be more prepared to tackle certain types of jobs and occupation (3) guide the person towards a decision-making process to choose a career path that suits their values, interest, abilities and personality style and (4) to help the person become an active manager of his or her career path and become lifelong learners in professional development through his or her life (Herr & Cramer, 1996). There are a number of counseling theories that are used by career counselors today. One of the first and perhaps simpler ways to explore career opportunities and learn problem-solving behavior is through Krumboltzs learning theory pf career counseling (Krumboltz 1979). The social learning theory of career counseling suggests that the interplay of factors such as the genetic endowments and special abilities of the person, the environmental conditions and events, the learning experience of the person and the magnitude of the task at hand has significant impact on the career choices of a person (Krumboltz, 1979; 1994). The perception of the person of his or her abilities can shape his or her choice of a career and may contribute greatly in establishing his or her career beliefs. In some cases, career beliefs become so deeply ingrained in the culture of a community that it now guides the career choice of the person who belongs to such a community (Krumboltz, 1994). A good example of career belief can be seen in the way family members decide to become doctors because their forefathers

The advantages and disadvantages of antibiotics Assignment

The advantages and disadvantages of antibiotics - Assignment Example There are several forms of various antibiotics each type works in a different way. In most countries, there are only available with a medical prescription; in fact, there is a concern that antibiotics are overused. There are various types of antibiotics; all these types have benefited the human health greatly, but antibiotics can be dangerous for human’s body. Therefore, this essay will discuss several recompense and shortcomings of using antibiotics to human beings by focusing on benefits and side effects of using them. Discussion Some benefits of antibiotics relate to the way they work; in fact, there are two types of antibiotics and they work in two different ways. Firstly, they kill bacteria by interfering with the formation of the bacterium’s cell wall or its cell content and kill the bacteria. This is called a bactericidal antibiotic, and an example of these antibiotics is penicillin; in fact, they also stop the replication of the bacteria, which is a bacteriostat ic antibiotic. On the other hand, antibiotics can be classified as broad and narrow spectrum. ... There are many benefits for using antibiotics; for instance, since the 1950s the antibiotics have been used to treat a wide variety of bacteria, fungi, and parasite infectious illnesses such as respiratory diseases, skin disorders, and sexually transmitted diseases. Garbutt (2012) says that millions of lives have been saved since they were first introduced; in a number of cases antibiotics can be used as a prophylactic medication, meaning that antibiotic prevent the disease as might be the case before surgery (Medical News Today, 2009). Furthermore, Munckhof (2005) stated, â€Å"Approximately 30-50% of antibiotics used in hospital practices are meant for surgical prophylaxis.† Munckhof (2005) argues that application prophylaxis antibiotic is an effectual management strategy for tumbling postoperative disease; in fact, patients who have heart disease or had heart surgery should take an antibiotic prior to dental extractions or any dental procedure that could cause bleeding to a void disease. The majority of the antibiotics types are usually taken orally, which makes it comfortable for most patients to take by themselves. In addition to the oral antibiotics, some of them can be applied directly on the affected areas in the form of an ointment (Malfertheiner, Megraud, O'Morain, 2007). Although, there is a quality of antibiotics which require administration by medical staff via intravenous, respiratory tract is used to administrate the prophylactic antibiotic during surgery. Nonetheless, the benefits of narrow spectrum antibiotics are associated with their inability to kill a lot of normal microorganisms in the body as compared to the broad spectrum; in fact, this reduces chances