Benefits Of Hgh For Athletes

As the medical field continues to make advances in the uses of various treatments, it’s important to keep up with the field to understand the treatments that can benefit you most. From treating common ailments to debilitating diseases, it’s crucial to keep track of advances in medicine to take full advantage of the ways in which you can improve your life. One of the biggest advances in the realm of anti-aging and enhancement properties is HGH treatment. Human Growth Hormone is a naturally occurring growth hormone that stimulates growth, cell reproduction, and cell regeneration in humans and other animals. The deficiency of said hormone can cause many problems, some of which can be debilitating, or even life threatening.

As you age, your body’s production of HGH slows naturally, causing more rapidly progressing aging and other nagging symptoms. The hormone’s original medical uses were in treating growth disorders in children, but has been found to be useful in many other ways. For many years, athletes have found the treatment to be helpful in stimulating muscle growth and improving muscle mass, as well as improving stamina. Power sports, bodybuilding, baseball, and other strength sports have benefitted from its use, although most professional associations have banned it along with anabolic steroid use.

HGH also improves overall appearance by reducing the amount of fat and increasing lean muscle mass, resulting in weight loss. It can also improve skin tone and texture, improve injury resistance, and improve overall performance, making it beneficial for a variety of athletic and sports-related uses. It has been thought to cause an increase or improvement in muscle strength capabilities, but studies have shown that the hormone makes muscles more visible without changing their strength capabilities. That fact makes it more accepted overall than the use of products like anabolic steroids.

By affecting the connective tissues within the muscles, HGH also can improve injury resistance, which is thought to be the greatest benefits to athletes. It is also thought to improve recovery from fatigue, making performance levels higher during crucial sporting events. Understanding the ways in which Human Growth Hormone can help you can offer many benefits for athletes and active people alike. With the addition of anti-aging properties and other benefits, more people are turning to this type of hormone replacement therapy to improve their lives and their appearance. Whether you have a medical condition that causes a deficiency of this hormone or it is simply depleted due to the natural aging process, replacement therapy can benefit you in many ways.

Acne Prevention Great Ways To Prevent Acne

If you, or someone you know, suffer from acne then you likely already know how devastating it can be.

A simple case of acne can tear away at a persons self confidence, leave scarring that further causes problems, and can even lead to cases of depression and more. With close to 90% of teens, and many adults, struggling with this affliction at some point in their life there is a need for real acne prevention methods. Luckily there are ways that can help you to prevent acne.

In this article we will cover simple ways to gain control over your acne.

These acne controls arent difficult and they wont cost you a lot of money. For most people, the best acne prevention starts with natural products, and natural acne prevention methods. With that said, lets get started.

Here are some great tips to aid you in learning how to prevent acne.
Prevent Acne With the Right Diet

Before we talk about skin care, acne prevention, or anything else, lets first cover foods to prevent acne. Acne isnt caused by what you eat. It is affected by it to a large degree though. Acne starts with a hormonal imbalance, and diet is a major part of restoring that balance. Without a healthy diet you only aggravate your hormonal imbalances, which can lead to more acne.

By ensuring your body has all of the right vitamins, you enable your body to better regulate your hormones, and in turn this works to prevent acne. With the right diet you can help to reduce blemishes. Simply learning about food to prevent acne is your first step in gaining control over your acne problems.

What Not to Eat for Acne Prevention
When it comes to acne, the term, you are what you eat, really does apply. If you eat greasy foods, that grease does come out in the skin and it only makes acne worse. There are two main groups of foods that you should avoid while trying to find acne controls that work.

1.Greasy Foods: Avoid fast foods that are cooked in vegetable oils. These types of foods, besides being generally bad for your health, work against you in acne control. Skip that burger and fries and try an apple or a carrot.

2.Sugary Foods: Eating lots of sugar changes your blood sugar level which affects your androgen levels (the hormone responsible for acne) negatively. Avoid that chocolate bar or other high sugar food. It may seem like a sacrifice, but going without sweets will actually make you feel better in the long run, as well as helping to prevent acne.

What to Eat to Prevent Acne
1.Green Vegetables: Along with having excellent vitamin content, green vegetables have high fiber content. Fiber is responsible for managing waste within the body. When your body is better able to get rid of the stuff it doesnt need, your entire body is better able to heal from, and deal with problems. Green vegetables are the first of the foods to prevent acne.

2.Food with Vitamin A: Healthy skin is important in acne prevention. Since vitamin A is responsible for keeping your skin healthy, eating foods that are high in A content will work as an acne control. Carrots, spinach, kale, and most green vegetables contain this vitamin.

3.Protein Intake: Protein is an important part of acne control. In this case you will want to get more protein from white meats and fish, than from red meat.

Heres one last tip to prevent acne before we continue: Dont overeat! Besides potentially causing weight problems, over eating increases testosterone levels, and will make your acne worse!

Natural Acne Prevention
Now that youre eating right lets talk about natural acne prevention. Too many people run to the drug store and pick up the latest chemical treatment; the one that some company paid millions to advertise on TV to tell you that they work. The truth is that most commercial acne products do not work.
The best way to prevent acne is using natural methods. Weve already talked about diet; lets cover a few more ideas that can help.

Stay Fit
Exercise is an important part of keeping your body healthy, and your hormones regulated. A daily exercise regime will help to reduce future outbreaks. Be sure to wash your face after you sweat to prevent pores from getting clogged with dirt, but do exercise regularly.

Choose Skin Products Carefully
For proper acne prevention you will need high quality skin care products. Alcohol based cleanser, or abrasive scrubs can irritate your skin and further aggravate your acne. The best products for natural acne prevention include good quality soap, and a high quality (non-greasy) moisturizer. Choosing better products will help your skin to stay healthy. This is actually a very important step in acne prevention.

Find a Treatment and Stick With it
Another problem many people have is that they try hundreds of different treatments. When one doesnt work, they switch to another the next day. There is no such thing as a quick fix for acne!

Instead of wasting your time and money with different treatment methods, choose one and stick with it. Monitor your diet, exercise regularly, and use natural acne prevention methods. Within a few weeks you will begin to see results, but it wont happen overnight.

Avoid Constant Touching or Picking at Your Face
The last thing to mention is touching or picking at your face. Your hands are full of bacteria, and when youre constantly touching your face that bacteria gets into your pores. This will cause more zits. Popping the zits can also cause serious scarring.

Acne may seem like a major issue, but it doesnt have to me. If you follow our guide to acne prevention youll soon find those blemishes beginning to clear up. With your cleaner, fresher look you can get your confidence back and be rid your acne problems for good!

High Blood Pressure, Heart Disease And Influenza

Wow, the above title sounds a real mouthful but the reason for it is this. Apparently, (listen up at the back please) the yearly Winter Flu Jab can help reduce the number of fatal heart attacks, incidence of death and the number of unplanned emergency procedures that require work on the clogged arteries of patients with Coronary Artery Disease,

Way to go, lets all pile down the Doc’s and get jabbed

Without being accused of making too much of a joke about the above topic there is growing evidence apparently suggesting that people with Heart Disease or Heart Trouble generally should get a shot of the flu vaccination every year.

If you think about it the underlying logic behind it all is extremely sound. It is a common fact that people with Cardiovascular problems die of influenza every year, in fact in greater proportions that the norm. Therefore if you can prevent them getting influenza in the first place then you are a major step forward to preventing these deaths.

The key is that with patients already at high risk of deterioration in their condition could really be either put at the edge or over it health wise without this vaccination.

The latest study that has all the medical community talking was presented at the recent American Heart Association meeting in Chicago by a Research Group presenting its findings from their studies in Poland.

The problem with replicating the study in America was that in Poland the research involved 658 patients who had Coronary Heart Disease and the methodology of the survey would be deemed unethical in the US. They took 325 of them and gave them an active Influenza Vaccine and with the other 333, they gave them a placebo.

The problem with doing this in the US is that guidelines prevent them from doing it recommending that Heart Patients get the flu shots.

The real problem that this whole exercise has highlighted is this. The findings were extremely useful because of the parallel groupings etc in that their base terms of reference were almost identical i.e. they all had Heart Disease. This gave the research an extra form of validation but the reliance on the guidelines in the US against replicating this survey there has highlighted another major inconsistency.

According to the American College of Cardiology, only one out of every three Adults in the US with Heart Disease actually received the Influenza jab last year.

So much for adhering to guidelines preventing further research and a recommendation that every heart patient should get a flu vaccination. It would appear to be a case of do what I say and not what I do!

Nothing But Smiles At All Smiles Dental Clinic

All smiles Dental offers affordable advanced dentistry in Bangalore, India. A super specialty dental center, the facility offers both routine and advanced dental treatments. From smile designing to veneers and dental implants, international dental tourists can save up to 70% on dental treatments and procedures at all smiles.

Some of the most common treatments at all smiles include but are not limited to:

Root canal treatments
The veneers and crowns
Teeth whitening
Gum care
Tooth replacements with implants or bridges

Dr. Vikram is a fellow international of the Congress of oral Implantologists specializing in dental implants, cosmetic dentistry, endodontics, bridges and crowns. Having graduated from Bangalore University in 2000, and completing fellowship from the United Kingdom, Dr. Vikram is experienced and extensively trained in cosmetic dentistry, smile design, and dental artistry.

Having completed advanced training in oral dentistry by the royal college of surgeons in London, England, he has also been awarded world renowned fellowship from the international Congress of oral Implantologists in the United States. Speaking a variety of languages, Dr. Vikram offers compassionate and individualized services to each of his patients.

Dr. Sruti graduated from the Bangalore University and has concluded basic as well as advanced education in integrated endodontics in India. Dr. Sruti takes pride in her ability to offer dental services and cosmetic treatments in everything from root canals to difficult dental issues and problems.

“As the medical director of All Smiles Dental Clinic, we take pride in our ability to offer quality, qualified and experienced dental care in basic, aesthetic, and endodontics and dental procedures,” says Dr. Vikram.

Seeking the Best from the Best
“We’re proud to join hands with all smiles dental clinic in offering the best in integrity, caring, and quality when it comes to dental care,” says Pramod Goel, CEO and Founder of PlacidWay, a major dental and medical provider, resource and information center for global medical travelers. “All Smiles Dental Clinic’s philosophy is achieving perfection through high quality work, the latest in technological services, and fine attention to detail that offers each patient individualized, customized and effective dental care.”

Patients from around the world have experienced the best that Dr. Vikram and his staff have to offer at all smiles dental clinic. Says Cynthia Wigger, “I am so thankful for the great work of Dr. Vikram! He took away all my fear from dentists. I wish him and his family does the best and God bless!”

Says Jo Gibson of London, “After being self conscious of my teeth for years, I am now happy to smile and not feel the need to hide my teeth the way. Thank you, Dr. Vikram.”

And from Ingel Marcellino of Italy, “After 40 years of shying away from my smile, I have found Dr. Vikram. His professionalism and experience gave me confidence to go through the whole process and I have got a wonderful smile! I gained confidence and I am not shying away anymore. I can laugh aloud, feel happy, and show it – thank you, Doctor!”

Dental Care in India
Known as the land of enchantment, India offers state of the art and high-tech advances in dental care, as well as expert and experienced dentists and oral surgeons throughout India, trained internationally in the latest technologies. India has been and will continue to be a premier medical travel destination, with individuals saving between 30 and 50% on dental procedures.

Esophageal Cancer Treatment In India At Mumbai And Delhi At Low Cost.

Esophageal Cancer Treatment


The rectum is part of the digestive tract. It is comprised of the last 68 inches (1520 centimeters) of the large colon. Cancer that originates in the colon or rectum may be called rectal cancer, colon cancer, or colorectal cancer. Because treatment and progression of colon cancer and rectal cancer may be different, they are often reported separately.

Anatomy of the Rectum

The rectum is approximately 15 centimeters (6 inches) in length. For the purpose of treatment, the organ often is divided into three segments the lower, middle, and upper thirds. Anatomically these segments correspond to (measuring from the anal verge) the first 710 centimeters; the next 45 centimeters, and the last 45 centimeters.

Physiologically, there are two muscular mechanisms involved in maintaining fecal continence. The internal and external sphincter muscles control the anal canal lumen and the puborectalis sling system leads to enhanced continence despite sneezing or coughing.

Screening for Rectal Cancer

Tests used to help detect cancer at an early stage and help improve the outcome are called screening tests. Colorectal cancer screening tests include digital rectal examination (DRE), proctoscopy, colonoscopy, and stool occult blood testing. Beginning at the age of 50, a colonoscopy and annual DRE and occult blood testing should be performed. Younger patients who should undergo colorectal cancer screening include those under the age of 50 with a family history of colon cancer, and patients with a history of rectal or gynecologic cancer or ulcerative colitis.

Rectal Cancer Diagnosis

In general, rectal and rectosigmoid cancer (i.e., cancer that originates in the rectum and sigmoid colon) are more likely than other colon cancers to produce symptoms prior to diagnosis. These cancers often cause bleeding that can be observed. Other signs and symptoms include a change in bowel activity, unexplained constipation or a reduction in stool caliber, urgency, and inadequate emptying of the bowels. With advanced tumors, urinary symptoms or buttock pain may occur. These symptoms usually lead to an evaluation of the colorectal area.

Digital rectal examination (DRE) may be used as an initial screening examination; however, tumors located more than 7 centimeters from the anal verge may be missed during this examination. Additional studies include barium enema, usually with flexible sigmoidoscopy and/or colonoscopy used as a complementary procedure.

If a tumor is discovered by any of the above procedures, a biopsy (removal of a tissue sample for microscopic evaluation) should be performed. Pathologically, adenocarcinoma (cancer that originates in the lining of the colon) accounts for 90 to 95% of large bowel cancers. Other tumor types include squamous cell cancers, carcinoid tumors, adenosquamous carcinomas, and undifferentiated tumors. Rectal Cancer Staging

Once a diagnosis of rectal cancer has been confirmed, staging procedures are performed. These include computed tomography scan (CT scan) of the chest, abdomen, and pelvis; complete blood count (CBC); liver and kidney function tests; urine analysis; and measurement of the tumor marker CEA (carcinoembryonic antigen).

The goal of staging is to determine the extent and location of the tumor to develop appropriate treatment strategies and estimate a prognosis.

The staging for rectal cancer closely approximates the staging for colon cancer. Originally, there was the Duke’s classification system, which placed the cancer into one of three categories (Stages A,B,C). This system was subsequently modified by Astler-Coller to include a fourth stage (Stage D), and was modified again in 1978 by Gunderson & Sosin.

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NHS Locums and the Great Healthcare Debate

The recent criticism of the increase in the amount spent on locum doctors by the NHS over the last two years and the subsequent speculation over whether or not patient care has suffered as a direct result has served to underline the importance of ensuring high standards in the medical recruitment industry.

Amid all the wrangling between unions, healthcare bosses, politicians and front-line staff, that most pertinent and worthy of questions “Was it worth it?” is perhaps the only line that can be drawn under the debate. The money has been spent. So what then of the services rendered?

With the spectre of healthcare cuts looming overhead, this climate of heightened scrutiny surrounding the use, and indeed, performance of locum doctors, nurses and other specialists is likely to continue for the foreseeable future. The merits of it are threefold. Firstly, an increased demand for the very best professionals and expertise.

Secondly, a thrust towards a more responsible, structured and consistent recruitment market. And thirdly, and most importantly, an assurance to patients that their healthcare providers are seeking top quality staffing solutions – both temporary and permanent – from top quality staffing providers.

The 19th Century American physician Oliver Wendall Holmes once wrote “Put not your trust in money, but put your money in trust”. In the business of healthcare, these are words to be ignored at one’s peril. At its most extreme, in no other sector can a financial decision result so directly in a life/death defining outcome and this is the key reason why the debate over increased expenditure on locums has gathered such momentum. For healthcare providers in need of finding expert manpower, often at short notice, it ultimately boils down to placing trust in an agency that not only understands their needs but is also able to offer them the highest quality candidates available.

The NHS is facing a staffing shortage. The debate about increased expenditure on locums will continue, drawing ever more attention to their role in the system. Regardless of this, the bottom line for healthcare providers is that there are temporary posts that need filling. Do it right and you get a professional and flexible workforce. Do it wrong and it is not just reputations but lives that are placed on the line.

The Pros And Cons Of Having A Daily Routine

I’ve always been one to have a set routine that keeps me organized and on track, but sometimes I find that I grow tired of my routine and long for a more ‘in the moment’ day. So it got me wondering if having a set routine is really healthy for us, or if we should be mixing up our daily routine with a healthy dose of inspiration. I’ve come to the realization that there are some definite pros and cons of having a routine.

Pros of Having a Routine

Limits procrastination – It’s generally easier to stick to a task every day than to just do the task on occasional days. For example, if you want to have a great workout plan then you may want to put that into a daily time slot and make it a routine. It’s much easier to get up and stick to your workout when you know that 8am is your workout time. If you don’t have a daily time slot for it then it can be easier to procrastinate and push your workout to a later time which may result in the workout not getting done at all!

Certain Tasks Can Bring Pleasure – Sometimes we look forward to a certain part of our routine. For instance our breaks at work where we sit in the exact same spot and read or daydream can be something we look forward to. Or our daily coffee that we pick up from the same spot every single day can bring us joy, and even our nightly line-up of TV programs can get us excited. These parts of our routine can actually cause pleasure just to think about and they are vital to de-stressing and feeling good.

The Individual Tasks Take Priority – Anything that you do on a daily basis must have some importance, and that is a good thing when you want something to have importance in your life. Just as it is easier to workout everyday at the same time, it is also easier to see your workout as something important if you do it daily. If your workout was something you only did occasionally throughout the week it would take a lesser spot on your priority scale. So if you have something that you want to take priority in your life then make it a part of your daily routine.

Goals Get Achieved – When you have a specific goal in mind it normally has a time frame on it. The only way to reach that goal is to take action towards it which involves spending some time on taking that action. If you put aside some time daily to work on your goals then you will eventually achieve them. If you instead put some action towards your goals here and there you may procrastinate and never reach them at all. If you have goals then the steps to reach them will do well in a daily routine.

Cons of Having a Routine

Boredom – It can get pretty dull doing the same thing day in and day out. Life is exciting when you are awake for it, and doing the exact same thing you did yesterday may not keep you aware of your surroundings but rather in a sleepy zombie like state.

Doesn’t Always Challenge You – A routine can be very non-challenging. You know what you are doing because you’ve done it all before, and you don’t require a lot of brain power to do it because it’s pretty much second nature to you now. Challenges are always going to be situations that make us grow. Without challenges in our life we can live a pretty boring life that can affect our mental power enormously, and our mental power is important to our health.

Routines Can Make Us Become Rigid – If we become so grossly involved in our routine then we may become a little rigid in our daily lives and lose some spontaneity. For instance, if we are used to having coffee while we look over the daily news then visitors may become a nuisance to us if they stop by during our coffee. Or if we are used to doing chores in a certain way then we may get stressed out when someone tries to do them differently. This doesn’t only affect our mental health, but it can affect our relationships as well.

In conclusion, I think routines are useful when it comes to goals and life’s tasks that need some order and predictability. We can accomplish things that we set out to do if we make sure to spend some time on it daily. But I also think that mixing up daily life a little can bring about growth and happiness that would otherwise by missing if we stuck to a strict daily routine.

Cancer And Nutrition, There Is a Connection

It has long been known that all cancers are related to the food we choose to eat and the food we don’t eat. Cancer is a disease in which lifestyle factors; especially nutrition plays a crucial role. Modern science has not solved the problem because they don’t address the nutritional requirements that are necessary to permanently remove the growths. Wrong nutrition will cause cancer but the right nutrition will cure it.

One of the major problems with doctors who are treating cancer patients today are, they know virtually nothing about nutrition and the reason being they are not taught nutrition. In a recent study doctors were asked how much tuition they received on the subject of nutrition and most answered that it was less than 3 hours over their entire training. Any doctor that’s knowledgeable on the subject is likely to be self taught.

While cancer has other causes the main one is the wrong food we choose to eat. Our diets have changed over the last 50 years and people in developed societies are mostly consuming food that’s no longer fresh but has been processed by man for profit. While this food may be appealing, most of the information on the container is clever marketing and is there to help it sell.

Another problem is we are obsessed with cooking our food and what does cooked food lack, its enzymes. While we may buy good food but if most of it is cooked on high heat then it is void of these enzymes it once contained which are necessary to keep us free of health problems. The benefits of eating raw food are amazing so if you are cooking most of it, you are not gaining these benefits. When you add up your total food intake from baked, boiled, grilled, barbecued and fried foods, you may find that the majority of what you have been eating is dead food.

The correct nutrition is a powerful healer and since all cancers are a result of an immune system that’s been weakened and didn’t destroy cancer cells as they appeared in the body, your focus has to be to strengthen the immune system. The foundation to a strong immune system is a plant based diet of food that is freshly grown and has minimal interference by man.

That most people realise that a cure for cancer is never going to be found. For instance if a person got cancer back in the 19:50s and if you got cancer today the outcome would be the same, nothing has changed. Our current cancer treatments are appallingly ineffective and they are only having success with 2 to 3 percent of patients and that’s with unusual cancers which are usually not serious anyway. So why not turn to nutrition which is a proven way to help.

Diet is the most important piece of the cancer puzzle and if your diet is not fighting cancer it is fuelling it. There is no in between. There are cases of people reversing their cancers by just making changes to their diet. Our mainstream treatments for cancer may give a patient a short term relief but a change to your diet will provide a long term solution to the problem because you are correcting the reasons why it first appeared.

You need to focus on the factors that have caused the problem instead of just the obvious symptoms of the disease because if you don’t, it will only return and in a much more sinister form. It is not primary cancer that kills, its secondary cancer that has spread or returned which is fatal.

Sports Bra And Breast Cancer

Feared and dreaded, cancer is the most awful threat that could happen to a family and to every person. The most widespread disease to women is breast cancer and an uncertainty as to acquiring it by getting involved with sports might also get down to evaluating the exact sports bra to wear. So how does one get breast cancer and can sport activities really trigger breast cancer?

The breast comprises muscles and tissues that build up into a very functional tool for women. As an aid for life, breasts yield milk as food for newly born babies. It is sensibly designed in such a way that heat loss is minimized since producing milk requires a certain heat. It is also designed to make sure that babies do not get suffocated.

Breasts play a focal part in human sexual behavior, too. It can be seen that for women, it develops into an sphere shaped muscle in the front while flat for men. This happens during puberty age and becomes completely developed in adulthood. It also plays a dramatic role to sexual arousal due to its exceedingly sensitive nature creating pleasure.

While we have women excelling in various kinds of sports, still there are those that do not want to because they are terrified that vigorous activities will lead to breast cancer. Well, let’s check how sports play a role to cancer. Studies explain that breast cancer have risk factors that are not changeable, and risk factors due to lifestyle.

Unchangeable risk factors include being a woman. This is in fact, the chief factor. Then, there goes age. The older the woman gets, the higher is the risk. Another is genetic changes or transformation. And then family history. There’s also the breast’s density of tissue. The denser the tissues, the higher the risk.

Risk factors due to lifestyle involve not having a children, not breastfeeding, being plump or obese, alcohol, smoking, and lack of exercise. You can inspect on the first two risk factors when you already are in the proper age. As for the rest – being fat or obese, alcohol, smoking, and lack of exercise – these are things you can inspect on while young.

Sports are the best form of hobby that will lead you out of smoking. Smoking weakens the lungs and deprives you of the mass you need to attain your goals in sports. Alcohol, is certainly a big no. It will lessen down your energy and pull down your performance, too. And of course, as a sportsman, I doubt if you’d go overweight, obese, or lack exercise. So, it looks like sport is capable of lessening a number of the risks of having a breast cancer rather increasing it.

Now if you really worry so much about the bouncing of the breasts in the course of sport activities, pick the right sports bra. Look for the one that has perforated paddings for air circulation around the chest area, and is made of breathable, wicking fabric.

Smart hiring practices and seperation of duties

Control procedures built into the control environment and information system are the means by which companies gain access to the five objectives of internal controls discussed previously. Examples include proper separation of duties, comparison and other checks, adequate records, proper approvals, and physical safeguards to protect assets from theft. AMEX Products regularly reviews its framework of internal controls, which includes the company’s policies, procedures and organizational structure. Corrective actions are taken to address any control deficiencies, and improvements are implemented as appropriate whether the business is AMEX Products, Microsoft, or a Starbucks store, every major class of transactions needs to have the following internal control procedures.

In a business with good internal controls, no important duty is overlooked. Each person in the information chain is important. The chain should start with hiring. Background checks should be conducted on job applicants. Proper training and supervision, as well as paying competitive salaries, helps ensure that all employees are sufficiently competent for their jobs. Employee responsibilities should be clearly laid out in position descriptions. For example, the treasurers department should be in charge of cash handling, as well as signing and approving checks. Warehouse personnel should be in charge of storing and keeping track of inventory. With clearly assigned responsibilities, all important jobs get done.

In processing transactions, smart management separates three key duties: asset handling, record keeping, and transaction approval. For example, in the case of AMEX Products, separation of the duties of cash handling from record keeping for customer accounts receivable would have removed Melissa Prices incentive to engage in fraud, because it would have made it impossible for her to have lapped accounts receivable if another employee had been keeping the books. Ideally, someone else should also review customer accounts for collectability and be in charge of writing them off if they become completely uncollectible. The accounting department should be completely separate from the operating departments, such as production and sales.

What would happen if sales personnel, who were compensated based on a percentage of the amount of sales they made, approved the company’s sales transactions to customers? Sales figures could be inflated and might not reflect the eventual amount collected from customers. At all costs, accountants must not handle cash, and cash handlers must not have access to the accounting records. If one employee has both cash-handling and accounting duties, that person can steal cash and conceal the theft. This is what happened at AMEX Products. For companies that are too small to hire separate persons to do all of these functions, the key to good internal control is getting the owner involved, usually by approving all large transactions, making bank deposits, or reconciling the monthly bank account.

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