Character Analysis of Dee Johnson in Everyday Use by...

Alice Walker crafts the character of Dee Johnson in the short story â€Å"Everyday Use† in a clever way. Starting from the first paragraph, Walker creates an image of Dee, who at first seems very shallow. Dee then becomes a more complex character as the story progresses. Blessed with both brains and beauty, Dee emerges as someone who is still struggling with her identity and heritage. Dee is a flat character, who is described as arrogant and selfish. Through the eyes of Dee, one can see her egotistical nature. Dee is portrayed as a light-skinned black person who feels as though she is better than everyone else because her waist is small, her skin is light, she has a nice grade of hair, and she is somewhat educated. Although she may be†¦show more content†¦But she will never bring her friends† (162). From this quote, it is apparent that Dee is ashamed of her family’s home. In this story, Dee is completely unappreciative. One can get the feeling that the mother in the story had worked long and hard rearing her daughters, and has even gotten Dee into college somehow. Dee returns with her college education and new personality trying to preach to her mother and sister about what they are doing wrong. Plenty of times Dee spoke down to her mother and little sister, Maggie. Dees physical beauty can be defined as one of her biggest assets. The fact that Maggie sees Dee with a mixture of envy and awe (160) lets the reader know that Dee has the more favorable appearance. The simplistic way in which Walker states that â€Å"Dee is lighter than Maggie, with nicer hair and a fuller figure,† (161) gives the reader the idea that Dees beauty has made it easier for her to be accepted outside her family in society, â€Å"†¦her sister has held life always in the palm of one hand, that ‘no’ is a word the world never learned to say to her,† (160). One is left with the impression that Dees appearance is above average. Walker plays on Dees physical beauty to contrast the homeliness of Maggie and her mother. Walker goes so far as to describe her feet as being more favorable as if God only wanted Dee to have pretty feet, â€Å"Her feet were alwaysShow MoreRelatedAnalysis Of The Flowers, By Alice Walker1525 Words   |  7 Pageswas how Al ice Walker grew up. She has written stories about her life, and stories that have had an impact on her life based on how she grew up. The two short stories The Flowers and Everyday Use have a common theme of feeling comfortable, safe, and at peace when one is home. Walker uses diction, syntax, and characterization to develop this common theme in her writing. A house is a safe comfortable place where one can feel at peace and in The Flowers and Everyday Use, the author Alice Walker developsRead MoreThe Usability of Symbolism in Everyday Use by Alice Walker Essay1230 Words   |  5 Pagesa technique that author’s uses to bring out the main importance of an object, but more emphasized details are being extracted in the usage of it. Alice Walker uses quilts, for example, to symbolize a â€Å"bond between women† (Spark Notes) a relationship between women, that would get passed down from generation to generation. In this story, symbolism plays a big role that makes this more attracted to the reader’s eyes. The characters such as the following: Mama Johnson, Dee, and Maggie all symbolizeRead MoreSymbolic References in Everyday Use by Alice Walker1848 Words   |  8 PagesSymbolism is the taking of an object big or small, and giving it something to stand for. It could be your everyday math symbols for addition, subtraction, division, and etc. Although math symbols are perfect examples of symbolism, there’s also objects that can be more than what they are. For example animals, Lions are known to be symbolized as strength, aggression, and assertiveness. Birds like doves are symbolized as love and peace. Colors are also held symbolically, for instance the color blackRead MoreEssay on The Importance of Heritage in Everyday Use829 Words   |  4 PagesIn â€Å"Everyday Use † by Alice Walker the exact setting is never revealed and therefore, can only be guessed, but it has been guessed that the story takes place on a country side in Georgia. At one point in the story Augusta is mentioned. The time is also estimated to be during the Civil Rights Movement around the year of 1973. Mrs. Johnson, along with her two daughters, reside in a small three room house, and take pride in there small yard. As Maggie and Dee grow older they start to realize howRead MoreCritical Analysis Of Alice Walker s Everyday Use2414 Words   |  10 PagesTulsi Rizal Prof. Mary Huffer Eng122 24 April 2016 Critical Analysis of Alice Walker’s â€Å"Everyday Use† Alice Walker, most revered African American writer of the present time was born on 9th February 1944 in Eatonton, Georgia. She started her career as a social worker/activist, followed by teaching and and being a writer. She has won many awards for her fantastic social and literary works. Everyday use† was published in 1973, when African Americans were struggling to revive their original African cultureRead Moreevery day use3221 Words   |  13 PagesThe paper s title Your name Page number Character analysis of the story â€Å"Everyday Use† by Alice Walker 1) Pay attention to the character’s ethics. Does the character make just or unjust choices? Consider Atticus Finch in Harper Lee’s To Kill a Mockingbird. Atticus does not make morally correct choices only when it is convenient for him to do so. Rather, he shows he’s a truly just character by sticking to his principles even when his life is at stake. 2) Decide

Media Violence May Increase Behavioral Violence - 923 Words

Media Violence May Increase Behavioral Violence The Virginia Tech School Shooting in 2007 resulted in thirty-two fatalities and seventeen injuries. During the event’s aftermath, a video of Seung-Hui Cho, the shooter, was released to the public. In the video, Cho discusses a previous school shooting at Columbine High School. His reference to another school shooting led the American Psychiatric Association (APA) to conclude that media coverage of the Columbine shooting could have influenced Cho to plan and enact his own school shooting (Ferguson, 2013, p. 21-24). Numerous social scientists have conducted social experiments and surveys to study this possible link, and to understand the relationship between violence in the media and violence in individuals. Many of them conclude that media violence can influence individuals to behave violently. Social Learning Theory The Social Learning Theory, constructed to explain how media violence might increase behavioral violence, is part of the General Aggression Model (GAM), which considers a person’s developmental psychology in order to understand their behavior. The Social Learning Theory is based on the observation that individuals are influenced by the behaviors they observe. This implies that if a person observes violence in the media, then they will behave violently (Black, 2016, p. 192). Thus, individuals who are exposed to large amounts of violent media will behave more violently than individuals who are not exposed toShow MoreRelatedIncreasing Violence in Youth Culture Essay1093 Words   |  5 PagesIncreasing Violence in Youth Culture In Bradbury’s dystopian classic, Fahrenheit 451, Clarisse says â€Å" ‘I’m afraid of children my own age. They kill each other’ † (Bradbury 27). Bradbury claims through Fahrenheit 451 that our society is becoming increasingly violent in youth’s culture. Furthermore, common sense seems to dictate that as technology advances violence, increases as well. Although schools are considered to be the safest places for children, media, behavioral problems, and influences insideRead MoreAggressive Behavior And Video Games860 Words   |  4 Pagescontinuous exposure to video games may generate behavioral changes among individuals. It is being demonstrated by research that violent television and media have a cause and effect on children and youth that watch them. Because video games use the same repetitiveness mechanism as television and media it is expected by social science professionals that video games cause an even greater impact. Many factors have been cases of study for researchers to support the thesis of behavioral changes as a consequenceRead MoreThe Effects Of Violent Video Games On Emotion1570 Words   |  7 Pagesshown how harmful the effects of media violence can be for over 60 years, and some recent studies have shown that there may even be a direct correlation between a one’s emotions and their exposure to the highly concentrated violence in video games. It is also known that over 85% of video games today have at the very least some type of minor violence, and about half of video games contain serious violent actions (Carnagey, 2007). This is the reason why video game violence research and literature is growingRead MoreThe Effects Of Media Violence On Behavioral Violence916 Words   |  4 PagesEffects of Media Violence on Behavioral Violence in Young Adults in America The influence of mass media has progressively increased in American society, but can the media have effects beyond mere entertainment and impartial information? American culture has become saturated with online news reports, social media, and media entertainment. Technology has become a major factor in America’s social environment. Much of the information gained from digital sources involves or portrays violence, and manyRead MoreThe Effects of Media Violence on Children Essay1367 Words   |  6 Pagesâ€Å"I saw it on Television.† Television violence had a role in the childs behavior. Media violence can have a lasting impression on children, teenagers and adults not only through television, but also through video games. In the past two decades, there has been a significant increase in violent behavior in the United States (Merino 1). This is the result of exposure to violence. More than half of television programs and video games contain some type of violence. Perez Daly says, â€Å"’... children areRead MoreViolent Media And Its Impact On Aggression1544 Words   |  7 PagesViolent Media and Its Impact On Aggression In Adolescence In recent trends, adolescents in the United States are now experiencing an explosive rise in the usage of technology. There have been many technological advances since the 20th century such as the invention of the Internet, cellular devices, and other screens. However, the new generation of adolescents in America; the â€Å"millennials,† are the ones living through and experiencing this new economy and lifestyle. Millennials and many other youngRead MoreThe Effects Of Television Violence On Our Society1566 Words   |  7 Pagesproblems today, with violence being at the top of the list, you go anywhere and that is all you here about. Unfortunately it’s in front-page headlines of the newspaper and broadcasted on the news as top stories. Violence is a very big topic, although it is categorized into many small groups. There is juvenile violence, domestic violence, hate violence, terrorist violence, and violence displaced through various forms of the media. This research w ill be on violence in the media and does it affect ourRead MoreLost Boys : Why Our Sons Turn Violent And How We Can Save Them Essay1253 Words   |  6 PagesViolence shows it face in many forms. It is slowly taking over the youth of our society, and becoming more prevalent than ever. Is it really environmental factors that are the cause of violence in our youth today? Or is the increase in violence to be blamed on a group of variables, that together, create the perfect recipe for disaster? In the book, Lost Boys: Why Our Sons Turn Violent and How We Can Save Them, author Dr. James Garbarino discusses possible reasons that childhood aged boys are experiencingRead MoreCauses and Effects of Violence in Children Essay1698 Words   |  7 Pagesrate between children and violence is increasing. In fact, the article Children and Violence states that as many as 10 million children per year may witness or be victims of violence in their home, schools, or communities across the United States . Childhood exposure to violence has a huge overwhelming impact on children’s development, affect emotional growth, cognitive development, physical health, and school performances. This increase in children’s exposure to violence suggests that more childrenRead MoreSocialization As A Function Of Media1561 Words   |  7 Pagesof Media Mass media, significantly through mediums that project news and information, greatly affect what and how we learn about the world around us. In particular, television has become the outlet with the greatest socialization impact in its influence on young viewers. The distribution of information has become a part of the process by which people learn about societal values and behaviors and come to understand cultural expectations. Through entertainment and news programming, mass media such

Analysis of Twelfth Night Essay - 685 Words

William Shakespeare, arguably the most important writer in all of English Literature, is certainly the most influential playwright of the English Renaissance. Born in 1564 in Stratford-upon-Avon in rural northern England, he was the son of a middle class glove maker. Competing against such illustrious company as Christopher Marlowe and Ben Johnson, Shakespeare quickly became one of the most popular playwrights in the city of London, and a favourite of the monarch, the powerful Queen Elizabeth I. Shakespeare wrote thirty-eight plays. Twelfth Night was written near the middle of Shakespeare career, around 1601, and most critics consider it as one of his greatest comedies. Twelfth Night is about illusion, deception, disguises,†¦show more content†¦He twisted Olivias words (from a fake letter) around to make it sounds like she will admire his yellow cross-gathered stockings, when she really despises them, considering him as a mad. Feste, the clown, said: ..Madam, why laugh you at such a barren rascal, and you smile not hes gaggd: and thus the whirligig of time brings in his revenge, and by doing so, Feste criticizes Malvolios overestimation, when at their first meeting Malvolio said: I marvel your lady takes delight in such a barren rascal. Through doing this, he shows himself to be a man who condescends to those that he believes to be lower than him, acting on his own personal belief of superiority. Thus, this self-inflated sour character is brought to his knees, unlocked in darkness, because he was considered as a madman, and he holds Belzebub at the staves end as well as man in his case may do. This was done through a fake love-letter writte n by Maria, and when Malvolio appears, he shows the letter arguing that it set off his madness, which he signed as: The MADLY-USD MALVOLIO. Thus, self-love, pride, desire to climb the social ladder, and to burn the social class boundaries, all these factors drove Malvolio to a state of madness, as a consequence he was humiliated, leading to his downfall. By humiliating him, even Puritanism is mocked. Malvolio symbolized Puritanism (strict values, no fancy...), and due to the fact that the joke was around his new dresses for Olivia, yellow socks, smiles, theShow MoreRelatedTwelfth Night Analysis779 Words   |  4 PagesWilliam Shakespeare’s Twelfth Night is a well-known Christmas play, it is considered as one of the most successful comedies. The play starts when Viola and her twin brother, Sebastian, survive a shipwreck. When they cannot find each other, each thinks the other may be dead. Then they move on to two separate ways, establishing two story lines that finally mee t with each other after involving funny mistaken identities. The love bug in the comedy bites not only Olivia and Orsino, but also SebastianRead MoreAnalysis Of The Twelfth Night 1651 Words   |  7 Pagesworld. To realise the relative nature of all that exists, and to enter a completely new order of things† To what extent do you feel that the â€Å"carnivalesque† conventions of comedy convey a meaningful challenge to the existing order of things? The Twelfth Night perhaps manifests around the continuous abolishment of social norms and traditional customs. The events that take place within the play are intertwined with typical connotations that surround abnormality and could possibly support the entry toRead MoreScene Analysis Of The Twelfth Night1351 Words   |  6 Pages Our group proposed, presented, and directing the stage performance for the Twelfth Night. In the beginning of the semester I had no clue of what to expect from this course, and reading the syllabus made Shakespeare’s Plays seem complex. I am somewhat familiar with William Shakespeare’s plays stemming from a Shakespeare course that I had taken at Harold Washington (City College of Chicago). My professor (Hader) informed the class that if we were looking to go on to a four-year university as an EnglishRead MoreTwelfth Night Character Analysis1739 Words   |  7 PagesTwelfth Night is a romantic comedy that questions the nature of love, gender, and class. Viola disguises herself as Cesario, and this transformation into Cesario by Viola draws the admiration of Olivia. While Olivia is trying to attract Cesarios attention, Orsino is trying to catch Olivias eye which only creates a comedic love triangle. This love triangle creates the comedy in the book, while also questioni ng what love is, and the roles that gender, and class creates in Twelfth Night.  Ã‚  Ã‚  Ã‚  Ã‚   TwelfthRead MoreAnalysis Of The Article Twelfth Night 998 Words   |  4 PagesThe introduction of Twelfth Night, written by M.M. Mahood, provides a cultural setting for readers to better understand the play. Although Mahood wrote the introduction for Twelfth Night, the information also allows readers to appreciate the magical freedom that A Midsummer Night’s Dream encompasses. Mahood delves into the cultural significance of Puritanism early in the 17th century through the character of Malvolio. Although Twelfth Night is a comedy, the presence of morally strict PuritanismRead MoreLiterary Analysis of Shakespeares Twelfth Night Essay933 Words   |  4 PagesShakespeare’s Twelfth Night is a play with themes that parallel the folly of the festival it is named after. The main storyline of the plot plays on this a lot by mixing up the stereotypes around gender that were very present at the time. However, a sub-plot involving secondary characters defines this theme e ven more. It takes the idea even further by relating servants’ attempts to blur the lines between social classes. Twelfth Night’s Maria and Malvolio both have great aspirations to rise aboveRead MoreAnalysis Of Shakespeare s The Twelfth Night 1246 Words   |  5 PagesCharles 1 Bradley Charles Professor Eddie Coleman English 100 14 November 2016 Writing Devices in Shakespeare s The Twelfth Night William Shakespeare is one of the most well-known writers of all-time. William Shakespeare was born in the United Kingdom in April of 1564, to a family who was neither noble or wealthy (http://www.shakespeareinamericancommunities.org). He attended the local grammar school, where he was taught Greek mythology, Roman comedy, history, grammar, and Latin. He didRead MoreCritical Analysis of Shakespeares Twelfth Night Essay examples992 Words   |  4 PagesWilliam Shakespeare’s Twelfth Night is a comedy, first published in 1623. Love is a key aspect of Shakespeare’s comedies in which self-identity is found through the development of love from infatuation to acknowledgement of character. Orsino is the epitome of Shakespeare’s transformation of self. In the beginning of the play, Orsino is self-absorbed and head-over-heels for Olivia. In this stage of love we see Orsino’s infatuation and selfishness in his feelings of love. As the play moves on, ViolaRead MoreA nalysis Of Shakespeare s Taming Of The Shrew And Twelfth Night 702 Words   |  3 PagesDisguise and Trickery One of the many factors that William Shakespeare implements throughout all of his comedic plays is the element of disguise and trickery. This element is shown through his works of As You Like It, Taming of the Shrew, and Twelfth Night. The primary purpose for using disguise and trickery is for deceit. The deception involved with changing characters’ identities is used for momentary gain. In the end, the concluding outcome of such deceit leads to exposure of a higher truthRead MoreCharacter Analysis of Sir Toby Belch in Shakespeare ´s Twelfth Night904 Words   |  4 Pagesdetectives Tommy and Tuppence, it is evident that comedic characters have always been appreciated and acknowledged in literature. Sir Toby Belch is but one of many amusing characters, and is by far one of the most humorous. While Shakespeare’s Twelfth Night is surrounded around an issue of romantic entanglement, Sir Toby’s very presence is enough to lighten the mood and accentuate the comedic theme of the story through his creation of problems and unique personality. Therefore, Sir Toby Belch is

Essay On Social Class In An Inspector Calls Example For Students

Essay On Social Class In An Inspector Calls A well made play is a play that observes the three unities. The three unities are as follows: Unity of Time, Unity of Action and Unity of place. The play An Inspector Calls uses unity of time because the amount of time that passes in the play is actually how long it takes to perform in real time. It uses unity of action by sticking to one main plot. The plot is all about what the Birling family and Gerald have done to Eva Smith. It also uses unity of place as almost everything happens in the same place, which is the Birlings dining room. The play An Inspector Calls was written in 1945, which was just at the end of the Second World War. The play is set in 1912, just before the First World War. The play was set at this particular time so that J. B. Priestley could get his message across more clearly. The message was that we all have to take responsibility for our actions, which can have consequences. Another reason why this may be a well made play is that J. B. Priestley gives hints to the audience at the beginning, which builds up excitement and interest. The hints given are revealed slowly throughout the play. Examples of the hints would be when Sheila comments about Gerald never coming near her the previous summer; eventually we find out that Gerald has been connected with an affair. Secondly could be when Mr. Birling remarks about the war and the Titanic. He carries on talking about how the Germans will never conclude to war and how it is virtually impossible. He also says that the luxury liner the Titanic is setting of next week and he describes it as Unsinkable, absolutely Unsinkable. We know what happens afterwards, World War One begins and the Titanic was one of the biggest disasters in history of liners. From the examples and statements we find out J. B. Priestley is telling us something very important which is, no matter what Mr. Birling says it is completely wrong. Thirdly, when Eric says, Yes, I remember and then suddenly stops. When he says this he is having a conversation with Gerald (sisters husband) and Mr. Birling (his dad). The conversation is on women and their clothing, as Gerald agrees with Mr. Birling by saying Thats true. Eric says, Yes I remember but as he sees his father sitting next to him he checks himself and pauses. This gives the audience a fair bit of an idea that Eric has been linked or confronted with a woman before, that no one in his family know of. Gradually, as the play progresses, the audience interest increases as more and more is revealed about the familys involvement with Eva Smith. Firstly we learn that Mr. Birling has sacked Eva Smith from his own factory because she asked for more pay. I think Mr. Birling couldnt care less about Eva, he thought of the situation as strictly business. Well, its my duty to keep labour costs down, and if Id agreed to this demand for a new rate wed have added about twelve percent to our labour costs. Secondly, Sheila got Eva Smith fired when jealousy arose with in her. This is when Sheila thought Eva was laughing at her at how she looked in an item of clothing. Sheila thought Eva would look much better in the dress than she would, so she complained to the manager and demanded she be fired; because of how well known and of a high-class she was the demand was met by the manager. At first Sheila did not care or realise what she had done but after knowing Eva had died she felt very guilty. .ub77456c8fec37df1ba0f5c3fa3828ddc , .ub77456c8fec37df1ba0f5c3fa3828ddc .postImageUrl , .ub77456c8fec37df1ba0f5c3fa3828ddc .centered-text-area { min-height: 80px; position: relative; } .ub77456c8fec37df1ba0f5c3fa3828ddc , .ub77456c8fec37df1ba0f5c3fa3828ddc:hover , .ub77456c8fec37df1ba0f5c3fa3828ddc:visited , .ub77456c8fec37df1ba0f5c3fa3828ddc:active { border:0!important; } .ub77456c8fec37df1ba0f5c3fa3828ddc .clearfix:after { content: ""; display: table; clear: both; } .ub77456c8fec37df1ba0f5c3fa3828ddc { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ub77456c8fec37df1ba0f5c3fa3828ddc:active , .ub77456c8fec37df1ba0f5c3fa3828ddc:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ub77456c8fec37df1ba0f5c3fa3828ddc .centered-text-area { width: 100%; position: relative ; } .ub77456c8fec37df1ba0f5c3fa3828ddc .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ub77456c8fec37df1ba0f5c3fa3828ddc .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ub77456c8fec37df1ba0f5c3fa3828ddc .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ub77456c8fec37df1ba0f5c3fa3828ddc:hover .ctaButton { background-color: #34495E!important; } .ub77456c8fec37df1ba0f5c3fa3828ddc .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ub77456c8fec37df1ba0f5c3fa3828ddc .ub77456c8fec37df1ba0f5c3fa3828ddc-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ub77456c8fec37df1ba0f5c3fa3828ddc:after { content: ""; display: block; clear: both; } READ: The play An Inspector Calls Persuasive EssayYes, thats it. And I know Im to blame and Im desperately sorry but I cant believe- I wont believe- its simply my fault that in the end she- she committed suicide. That would be too horrible- Thirdly, Gerald was involved after having an affair with her and then ending the relationship after he had used her. Gerald felt partly at fault, She didnt blame me at all. I wish to god she had now, said Gerald after finding out she had died. Fourthly, Eric was one of the worst of all; he had raped her, made her pregnant and also gave Eva stolen money. Eric felt absolutely terrible at what he had done and took full responsibility. I dont see much nonsense about it when a girl goes and kills herself. You lot may be letting yourself out nicely, but I cant. Nor can mother. We did her in all right. Lastly was Mrs. Birling, she was the one who refused to help Eva Smith when she needed the most aid. Mrs. Birlings organisation rejected Eva even when she was pregnant only because she gave her name as Mrs. Birling (Erics wife). Mrs. Birling took least responsibility may be even none as this shows, Simply because Ive done nothing wrong- and you know it. All the characters had a link with Eva Smith but only some cared. Mr. and Mrs.Birling were only concerned about their reputations and business, on the other hand Eric and Sheila took full blame whilst Gerald was rather neutral, different from all the other characters. J. B. Priestley also keeps the audience interested and fascinated through the familys argument about who is most liable to blame for Eva Smiths death. The audience concludes, like Sheila and Eric that they are all equally responsible for the death of Eva Smith. We see that Mr. and Mrs. Birling are trying to force the accusations on to their own children, where as they feel; the death was caused by everyone in their family including Gerald.

Financial Report Audit Reliable Printing †Myassignmenthelp.Com

Question: Discuss About The Financial Report Audit Reliable Printing? Answer: Introduction Through this assignment we would be doing a in depth analysis of the case study of a printing company named Reliable Printing Ltd. Basically we would be dealing with the financial reports for the period that is ending on 30th June 2015. I would be dealing this assignment as a senior auditor with the Rogers Brown who have recently taken up the auditing from Jones Associates. Reliable Printing Limited or RPL deals in variety of products and they print magazines, books etc on print on demand basis. They also have extended their business to maximize their earnings by having publishers titles available as searchable e-books that could be downloaded directly by readers from RPLs web site. Now being the auditor there are few questions that needs to be answered which are related to financial reports auditing. This will provide us with a real life insight into auditing and financial reporting. As part of your planning process, you are considering whether you will need to use the services of an expert in the audit of RPL. After reading and doing an in depth analysis of the case study given, I find it very important or necessary to use the services of an expert in the audit of RPL as part of the planning process. The services of an expert in the audit will provide stability to the auditing and financial reporting of the organization with strict adherence and compliance to the standards set by their respective bodies (Ashton). Thus more transparency and specialization will be available which would help in managing things in a much better management. This would thus be very beneficial for the working as well as reputation, earnings etc of the organization. An expert in the audit committee of the organization would ensure that all the accounting, auditing, law, taxation rules and regulations are strictly abided by and thus a proper reporting would be done. It would also be beneficial for bringing about changes very effectively and with ease. Timely inspections and check are done by the experts and accordi ngly changes and reports are developed (Graham). An expert can be well aware of the changes happening even in the external environment and weigh the pros and cons of it and accordingly can plan regarding the future actions and courses. William Jackson, the CEO of RPL, has requested that the tests of controls only be performed once (due to the disruption caused by audit staff to the work of the staff in the printing and shipping department). In financial, he has requested that the tests of controls occur only during July 2015, as this is traditionally the quietest time of the year for RPL. You expect the audit report to be signed on 15 August 2015. This is a really good move by the CEO as it would ensure a onetime check in the end. This would not disrupt or disturb the working on a regular basis and would enhance the productivity and performance of the organization. The test of controls should be done at the year end to get an overview of the entire year all at once and it has also been observed over the time that it would be the quietist time of the entire financial year (Georgiades). It would thus also not hamper the working much. This should be followed by the other auditing procedures as well all at once in a stretch so that the auditing reports and ready and signed by 15 August 2015. For each of the manual and IT application control activities identified in question 7.28 inChapter 7, design an appropriate audit procedure to test that control. For the manual and IT application activities the best audit procedure to test their control would be sampling and random checking (Apostolou and Alleman). This is due to implementation of the annual policy of tests of controls. There will not be much time to check each and every transaction and activity in details. Thus it would be a nice solution to introduce sampling and random checking. Few transactions from each group must be chosen and evaluated to ensure their accuracy and efficiency. This is also very efficient as there specialization in every field and with an expert who looks into the day to day transactions. Thus it also reduces the chances of errors and mistakes and increases the efficiency and effectiveness of the auditing procedure selected or designed. For each of the audit procedures you described in (a), outline the result you would expect if you determined that the control activity was not reliable. In the above paragraph I stated random checking and sampling as the two auditing procedures to be viable for the organization. If the control activity was determined to be non reliable the results that would be expected to be that major mistakes that do not occur frequently would be missed and not taken into account (Hatherly) . The smaller the sample size would be the more is the chance of mistake. Random checking would also not ensure that all the transactions and activities are monitored with equal weight age or importance. This can lead to error in calculation and measurements. Thus there can be accounting errors like omission, double posting etc. In the IT application area there can be software bugs and mistakes that can be left unnoticed and thus can lead to wrong outcomes and results in the reports. Ignoring considerations of limitation of scope, discuss the effects of Williams requests on the sufficiency and appropriateness of the audit evidence to be gathered. According to Williams request would be very beneficial for the organization as it incorporates an internal auditing committee and body that would ensure specialization and continuous check and control on the day to day transactions and events which would bring more stability and accuracy to the organization. Also the appointment of expertise would ensure more specialization and accuracy (Kremer). The auditing reports gathered would be sufficient and appropriate enough as due to specialization there would be very few chances of mistakes and thus the evidences collected through sampling and random checking would give us a correct and appropriate overview without much mistakes and errors. Review the sample supporting control accompanying the book and identify any control deviations that would be revealed by your tests of controls. The sampling supporting control would be very beneficial for the organization and would help us to provide us with adequate auditing evidences with the best overview of the financial transactions. This would thus be beneficial for the organization to prepare an error free more or less accurate financial and audit report. There is very few chances of any control deviations to be revealed by the test of controls (Ricchiute). Only those errors and mistakes would not be identified whose occurrence is not very common and is not traceable through samples. These mistakes are special in nature with very few occurrence possibilities. Describe how generalized audit software could be used to test sales cut-off at year end. The sales have to invoice in the system before 27Th June as the warehouses are kept closed from 28-30th June. All the sales have to be in transit and be on its way to the delivery. The audit software can be used to test sales cut-off at the yearend very effectively (Robertson). It can be used for measuring and calculation of the year end stock and thus the sales can be calculated accordingly. The average weighted method or the FIFO principle should be used and a consistent inventory policy should be followed. This would ensure proper and efficient evaluation of inventories and thus can be used to test the sales cut off at the yearend very effectively and efficiently. Conclusion Through ts assignment we saw on how auditing a very important part in preparing financial reports is. Auditing requires expertise and specialization and internal audit control is very effective to ensure day to day monitoring and adherence and compliance to the rules and standards. Different auditing techniques and procedures and evidences should be evaluated according to its pros and cons and respectively and the best suited should be applied consistently. References Apostolou, Barbara, and Francine Alleman. Internal Audit Sampling. Altamonte Springs, Fla.: Institute of Internal Auditors, 1991. Print. Ashton, Robert H. Research In Audit Decision marketing. Vancouver, B.C.: Canadian Certified General Accountants' Research Foundation, 1983. Print. Georgiades, George. Audit Procedures. Chicago, Ill.: CCH, 2006. Print. Graham, Lynford. Internal Control Audit And Compliance. Print. Hatherly, David J. The Audit Evidence Process. London: A. Keenan, 1980. Print. Kremer, Boris. Audit. Luxembourg: Casino Luxembourg, 2001. Print. Ricchiute, David N. Auditing. Cincinnati, Ohio: South-Western College, 1995. Print. Robertson, Jack C. Auditing. Homewood, IL: BPI/Irwin, 1990. Print.

Middlemarch Ap Lit Sample Essay

Middlemarch Ap Lit Sample EssayMiddlemarch Ap LIT Sample Essay is a free software tool which allows you to write an essay using the Middlemarch language, as it was published by Charlotte Bronte. The sample essay is easy to use and the interface is intuitive, so the process of writing an essay is easy. You can search for solutions to your essay problems using this software tool.The Middlemarch Ap Lit Sample Essay has various formats and you can choose a style that best suits your needs. The format of the essay includes separate paragraphs for each chapter and also divided by subsections. You can also format your essay in table format or even keep track of your work.The editor on such essay sample is easy to use and has advanced features. You can use the personal feedback feature to write your essay. This feature allows you to mark a specific number of points, so that you can re-check your work in the editor when you are done. You can also use the 'Skip'Skip until' features to move thr ough your work without editing.The ability to create and edit a quality essay sample using the Middlemarch Ap Lit Program is an excellent opportunity for students. Using Middlemarch Ap Lit Sample Essay, you can learn how to express yourself using the language and style of the novel. This is a great way to learn how to write a quality essay.You may find it difficult to start writing your essay when you first try to use the tool. However, once you understand the layout and the editor, you will find it easier to develop your own style. Once you feel comfortable with your essay, you can continue with the editing.This tool allows you to move through your essay with ease, even if you have not written a composition in Middlemarch before. You can quickly find your way around the structure, or you can move through your essay at your own pace. You do not have to worry about getting lost because of the layouts and editing features of the Middlemarch Ap Lit Program.If you are confused by the fo rmat and editing features of the Middlemarch Ap Lit Program, then you should read the user manual that comes with the program. The manual also contains a glossary of Middlemarch terms. You can take advantage of the feature that provides a glossary of terminology used in the novel, including terms that are often confusing.You can take advantage of the ability to edit and format your essay sample using the Middlemarch Ap Lit Program. You can use this as a fun way to learn to write using the Middlemarch language, which is still one of the most popular novels of all time.

Settlement of Oil and Gas Disputes Domestic and International Perspectives free essay sample

They are used for numerous products, in addition to serving as the worlds primary fuel source. The processes and systems involved in producing and distributing oil and gas are highly complex, capital-intensive and require state-of-the-art technology. Though efforts are being made to develop alternative sources of energy the world over, Oil and Gas will no doubt remain the largest fuel in the international energy market for some time and demand for the resources will continually create transactions and the attendant disputes. We all know that big business means big problems! The focus of this paper is to highlight the types of disputes which arise in the Oil and Gas industry, the type of Dispute Settlement/Resolution mechanisms available for resolving such disputes, issues of jurisdiction vis a vis private international law, consideration of the enabling instruments and laws and a practice guide to commencing/defending oil and gas related suits and finally a consideration of the Petroleum Industry Bill. We will write a custom essay sample on Settlement of Oil and Gas Disputes: Domestic and International Perspectives or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 1. TYPES OF DISPUTES IN THE OIL AND GAS INDUSTRY. Disputes in the oil and gas sector the world over can span a range of subject matter, involving diverse parties. Some of these areas of disputes are outlined as follows: | * International and Local Maritime Boundary Disputes: With the increased demand for oil and gas and the uncertainty enshrouding oil prices in recent years, there has been a marked increase in disputes between Countries and also between states within Countries involving issues of territorial rights and resource ownership. An example of a local maritime boundary dispute is that in Attorney-General Rivers State v. Attorney-General, Akwa Ibom State amp; Anor (2011) LPELR-SC. 27/2010, (2011) 8 NWLR (1248) 31. The case involved a dispute between the governments of Rivers State and Akwa Ibom State respectively over the allocation of 172 offshore oil wells within the sea boundary shared by both states. The parties had earlier in accordance with a Political Solution, in a meeting attended by the two states and the Federal Government, reached an agreement which was put down into writing and dated 31st October, 2006, that the two states would share the revenue accruing from the 172 oil wells at an even proportion of 50% each i. e. 86 oil wells to each party. However, in 2008 the Nigeria Boundaries Commission (NBC) and Revenue Mobilisation Allocation and Fiscal Commission (RMAFC) on behalf of the Federal Government, unilaterally allocated all the oil wells to Akwa Ibom in line with a Historical Solution which had been a form of solution proposed in an earlier action in Court (AG Federation V. AG Abia (2002) 6 NWLR (Pt 764) 542) but which was however not granted as a form of resolution by the Supreme Court. It was on the basis of the action taken by NBC and RMAFC that Rivers State brought an action before the Supreme Court. The basis of the decision of the Supreme Court which was in favour of Rivers State was the principle of estoppel and other principles of law of Contract which were heavily relied upon in the lead judgment. | | * Disputes arising from State acts:| | The Government i. e. National Government grants concessions or licenses to local and foreign investors to conduct oil and gas exploration and production. However, with the recent surge in oil prices, disputes have arisen as government introduces measures such as expropriation and nationalisation, in order to gain some windfall from spikes in the market. Disputes also arise from implementation of government’s rights or policies under licences granted to oil companies or contracts signed with companies. An example of the latter form of dispute is the case of Nigerian National Petroleum Corporation V. Famfa Oil Limited amp; Anor (2009) LPELR-SC. 178/2008; (2009) 12 NWLR (Pt. 1156) 462 where the Federal Government of Nigeria exercised its right to â€Å"back in† and re-acquire participating interest in an Oil Mining Lease granted to an indigenous Oil and Gas Company. See also The Federal Government of Nigeria amp; Ors V. Zebra Energy Limited (2002) LPELR-SC. 268/2001; (2002) 18 NWLR (Pt. 798) 162. | | * Disputes arising from agreements: Disputes commonly crop up between suppliers and distributors in the downstream market when parties are in disagreement over the quantity and the price at which products are to be supplied. A notable example in the international scene include the dispute between Russia and Ukraine on the issue of gas supply between these 2 countries. A local example is the case of Nigerian National Petroleum Corporation V. Klifco Nigeria Limited (2011) LPELR-SC. 33/2003; (2011)10 NWLR (Pt. 1255) 209, which involved a gas supply contract between the NNPC and an indigenous Nigerian company. * Disputes arising from Constitutional/Statutory interpretation:| Disputes also arise following Governments’ attempt to implement laws, regulations and policies in the sector. A. G Federation V. A. G Abia (No 2) 2002 6 NWLR (Pt. 764) 542; Attorney-General Rivers State V. Attorney-General, Akwa Ibom State amp; Anor (supra); NNPC v. Famfa (supra). * Disputes arising from damages cause by oil exploration activities/compensation issues: Incidences of oil spillage and pollution are common with oil exploration activities all over the world. These forms of dispute arise majorly between local host communities/states and or individuals and National/Multinational oil and gas companies where exploration activities take place or where oil and gas pipelines run through. Various local examples include the cases of The Shell Petroleum Development Company Of Nigeria Limited V. Abel Isaiah amp; Ors (2001) LPELR-SC. 75/1997; (2001) 9 NWLR (Pt. 723) 173; SPDC v. Maxon (2001) 9 NWLR (Pt. 719) 541. 2. PARTIES As can be seen from the cases earlier cited, usually these disputes are between:- a. States- A. G Federation v. A. G Abia (No 2) (supra)Attorney-General Rivers State v. Attorney-General, Akwa Ibom State amp; Anor (supra). b. Government and Investors- NNPC v. Famfa (supra), IPCO v. NNPC (FHC/L/CS/1060/2004) c. Host communities and Investors- Nigerian AGIP Oil Ltd v. Kemmer (2001) 8 NWLR (Pt. 716) 511. d. Employer and Employees- Idoniboye Obu v. NNPC (2003) 2 NWLR (Pt. 05) 589; Chukwumah v. Shell (1993) 4 NWLR (Pt. 289) 513. 3. TYPES OF DISPUTE SETTLEMENT MECHANISMS There are a few well known classifications or types of settlements mechanisms employed in the settlement of oil and gas disputes. However, these classifications are more of descriptive references as opposed to defining what form of settlement of dispute is possible or available, parties can create their own dispute resolution mechanisms based on their knowledge and creativity-in fact in America today, they now talk of â€Å"expert determination†. Having stated the above, Litigation and Arbitration are probably the most well known or the traditional settlement mechanisms employed in settlement of oil and gas disputes however others include ADR mechanisms like Negotiation, Conciliation, Mediation and Mini-trial. However the type of dispute settlement mechanism adopted in each case would depend largely on the nature of the dispute or even the parties involved. A. Litigation Litigation can perhaps be called one of the two (2) traditional and, should I say, major methods of dispute resolution in the oil and gas industry. Parties often resort to litigation where the contract does not provide for a specific mode of dispute resolution. In other instances, litigation represents the most realistic and feasible option available to the disputants. However it can be expensive, time consuming, technical, unduly cumbersome. Be that as it may, litigation in Court is sometimes the only realistic option open to parties. For example: a. Jurisdiction disputes b. Injunctive claims c. Where there is no defence to the claim i. e summary judgment. d. Where the arbitral process is being challenged: IPCO v. NNPC (supra) B. Arbitration This is the other traditional and major method of dispute resolution. Infact when disputes arise in respect of contracts with foreign investors/parties; there is now an increasing tendency to refer such disputes to resolution through International Commercial Arbitration and particularly to International Arbitration centres all over the world. Arbitration is a binding dispute resolution technique involving both the parties and their lawyers playing an active role. Usually, the arbitration technique is selected at the time the contract or relationship is created and is accomplished prior to the dispute, by an arbitration clause included in the contract, or by a separate agreement between the parties also prior to the existence of a dispute. The parties typically play a major role in selecting their arbitrator who acts as the neutral decision-maker. This process allows parties to select persons who possess the requisite knowledge and experience on the subject matter of the dispute. Since arbitration is party-driven, the parties also have the flexibility to define the procedures that will be followed, such as discovery of documents, submissions and the presentation of evidence, e. t. c. Arbitration, when compared to litigation, is usually generally faster, less expensive, confidential, and enables the decision-maker to focus on the details of the dispute while taking into account the customs and practices of the industry. Arbitration remains more attractive choice in oil and gas contracts especially in agreements involving foreign companies as parties are usually wary of submitting to the jurisdiction of the other party. C. Negotiation Lawyers routinely negotiate some or all aspects of their clients disputes. When a dispute arises the lawyer often becomes the key actor in the negotiation process with their client at the periphery. The tendency is often to turn it over to the lawyers once it is apparent the matter cannot be resolved through ordinary business channels. The lawyers then attempt to hammer out a settlement within the general confines of their clients authority. D. Mediation and Conciliation Mediation and conciliation are quite similar and are frequently used interchangeably. Mediation is perhaps the most popular form of non-decisional dispute resolution. The disputing parties are the active participants in mediation. Depending upon the selected process, the parties lawyers may, or may not, be present during the mediation. The process employs a neutral party, the mediator, who may be an attorney or some other specially trained or experienced person. Unlike arbitration, the mediator has no decision-making role and cannot impose a solution on the parties. Instead, the mediator serves as a facilitator for the parties, enabling them to conduct open communication regarding their interests, concerns, and options for resolving their dispute. The parties work out their own settlement agreement which they can make binding or non-binding. Party satisfaction in the mediation process can be quite high. The process allows the parties to vent their anger, feelings, hostilities, and fears in a controlled process. The parties are permitted to work through all aspects of their dispute which typically means any resulting settlement agreement will enjoy a high level of compliance. Parties typically find the mediation process more manageable because they can control the time and money that is spent pursuing mediation. The primary costs are the mediators hourly fee and the time required of the parties to prepare for and participate in the mediation. The process is private, and the parties can agree to whatever level of confidentiality they desire. The net effect tends to strengthen relationships that would otherwise be irretrievably damaged by the litigation process. It must be noted though that the Arbitration and Conciliation Act is silent on Mediation. E. Minitrial The minitrial is often used in disputes between corporations. It involves the presentation (a â€Å"hearing†) of an abbreviated version of each partys case to a panel consisting of a senior executive officer for each disputant and a neutral advisor. It is a private process before the neutral third party which requires the active participation of the senior executives. The goal is to provide the executives with an opportunity to hear the best case each side has to offer while providing the information, and the environment, to try and negotiate a resolution of the dispute. This ADR process which is non-binding (unless agreed otherwise) assists the parties to a dispute to assess and gain a better understanding of the issues in dispute between themselves. Usually it involves a short presentation by the in-house lawyer of each party. The â€Å"disputants† literally become the â€Å"jury†. The executives for each party must be present throughout the proceedings so that they can personally hear each party’s case. During the proceedings, the Lawyers representing each party may present documentary exhibits and affidavits however sworn testimony is not taken. The rules of evidence are relaxed. After all sides have given their summary presentation, the executives meet to engage in negotiations to try and settle the dispute. If they are unable to resolve the dispute, they may receive a written non-binding opinion from the third party neutral advisor regarding the neutrals assessment of the case and likely outcome at trial. With this additional information, the executives may choose to meet again in an attempt to negotiate a settlement. Sometimes if at this stage the executives are unable to resolve the dispute they may then agree to allow the third party neutral advisor to issue a binding decision. Regardless of the precise process followed, settlement of disputes by mini-trial is often effectively accomplished because the parties with decision-making authorities are actively involved in the process. This process has enjoyed some considerable success in the United States. 4. ENABLING INSTRUMENTS, LAWS AND RULES There is no doubt that the laws and regulations in the oil and gas sector are quite expansive dealing with the various segments and divisions in the sector. However this paper would mention a few as examples which have more repeatedly come into view in oil and gas disputes. * CONSTITUTION OF THE FEDERAL REPUBLIC OF NIGERIA 1999 (AS AMENDED) Section 44 (3) of the 1999 Constitution (as amended) provides as follows:- Notwithstanding the foregoing provisions of this sections, the entire property in and control of all minerals, mineral oils and natural gas in, under or upon any land in Nigeria or in, under or upon the territorial waters and the Exclusive Economic Zone of Nigeria shall vest in the Government of the Federation and shall be managed in such manner as may be prescribed the National Assembly. In A. G Federation V. A. G Abia (No 2) 2002 6 NWLR (Pt. 764) 542 (the celebrated â€Å"resource control† case) the Supreme Court confirmed the Federal Government’s ownership of oil and gas in Nigeria when it held as follows: The Federal Government alone and not the littoral States can lawfully exercise legislature, executive and judicial powers over the maritime belt or territorial waters, and sovereign rights over the Exclusive Economic Zone subject to universally recognised rights. The import of the above decision is that no State Government, person or group of persons can exercise any sovereign right, claim, ownership or control over oil and gas resources within, upon, or lying under all land including the seabed, subsoil and territorial waters of Nigeria, its continental shelf or Exclusive Economic Zone. Meanwhile Section 251(1),(n) of the Constitution confers exclusive jurisdiction to the Federal High Court to the exclusion of every other Court in civil causes and matters relating to mines and minerals including oil fields, oil mining, geological surveys and natural gas. Specifically the section provides as follows: (n) mines and minerals (including oil fields, oil mining, geological surveys and natural gas) See the cases of oil spillage: Shell Petroleum Development Company Ltd v. Isaiah (2001) 11 NWLR (Pt. 723) 173; SPDC V. Maxon (supra). * PETROLEUM ACT, CAP P10 LFN 2004 Section 1 of the Petroleum Act also vests the entire ownership of all petroleum in, under or upon any lands in the Federal Government of Nigeria. Specifically, the section provides as follows: (1) The entire ownership and control of all petroleum in under or upon any lands to which this section applies shall be vested in the State. (2) This section applies to all land (including land covered by water) which- (a) Is in Nigeria; or (b) Is under the territorial waters of Nigeria; or (c) forms part of the continental shelfs; or (d) forms part of the Exclusive Economic Zone of Nigeria. Section 11 of the Petroleum Act, provides for the applicable law relating to arbitration where parties to such arbitration have either or not agreed on an appropriate State where the dispute or question shall be settled. The Section specifically provides:- (1) Where by any provision of this Act or any regulations made thereunder a question or dispute shall be settled in accordance with the law relating to arbitration in the appropriate State and the provision shall be treated as a submission to arbitration for the purposes of that law. 2) In this section â€Å"the appropriate State† means the State agreed by all parties to a question or dispute to be appropriate in the circumstances or, if there is no such agreement, the Federal Capital Territory, Abuja. * NIGERIAN NATIONAL PETROLEUM ACT CAP N123 LFN 2004 Section 12 of the NNPC Act provides limitation of time within which to commence an action against the Corporation and further makes it mandatory for any intending litigant to serve a notice of intention to take legal proceedings against the Corporation before such proceedings can be instituted in the Courts. The Section provides as follows:- 2. (1)  Ã‚  Ã‚  Notwithstanding anything in any other enactment, no suit against the Corporation, a member of the Board or any employee of the Corporation for any act done in pursuance or execution of any enactment or law, or of any public duties or authority, or in respect of any alleged neglect or default in the execution of such enactment or law, duties or authority, shall lie or be instituted in any court unless it is commenced within twelve months next after the act, neglect or default complained of or, in the case of a continuance of damage or injury, within twelve months next after the ceasing thereof. 2)  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   No suit shall be commenced against the Corporation before the expiration of a period of one month after written notice of intention to commence the suit shall have been served u pon the Corporation by the intending plaintiff or his agent; and the notice shall clearly and explicitly state the cause of action, the particulars of the claim, the name and place of abode of the intending plaintiff and the relief which he claims. The Courts have recognized the limitation and mandatory condition precedent imposed by this section and have given effect to the provisions of this Act in several cases. The Supreme Court in the case of Eboigbe V. NNPC (1994) 5 NWLR (Pt. 347) 649 at 659 -660 held that the provisions impose a limitation of time upon existing right of action, and therefore are statutory provisions having the same effect as a statute of limitation. In the case of PETER V. NNPC (2010) 8 NWLR (PT. 195) @ P 192 PARAS G-H the sole issue before the Court of Appeal was whether the appellant’s suit which was commenced without serving a notice of intention to commence legal proceeding was competent. The Court held that Exhibit P1 (the letter in issue) substantially complied with the requirement of a pre-action notice as provided under S. 12 (2) of the NNPC Act: Section 14 of the NNPC Act further provides that no property of the Corporation can be attached in satisfaction or execution of any judgment. 4. In any action or suit against the Corporation no execution or attachment or process in the nature thereof shall be issued against the Corporation but any sums of money which may, by the judgment of the court, be awarded against the Corporation shall, subject to any directions given by the court where notice of appeal has been given by the Corporation, be paid from the general reserve fund of the Corporation. * FEDERAL HIGH COURT ACT CAP F12 LFN 2004 Section 7 (1) (q) of the Federal High Court Act also confers original jurisdiction, to the exclusion of any other Courts, on the Federal High Court to try causes and matters connected or pertaining to:- (q) mines and minerals, including oil fields oil mining, geological surveys and natural gas See Maxon’s case (supra); Isaiah’s case (supra) * ALLOCATION OF REVENUE (ABOLITION OF DICHOTOMY IN THE PRINCIPLE OF DERIVATION) ACT CAP A27 LFN 2004. The Act ameliorated the effects of the ‘Resource Control Case’ of A. G Federation v. A. G Abia (supra). It dealt with the â€Å"Principle of Derivation’ in the sharing of oil revenues. It abrogated the dichotomy between oil and gas resources derived onshore and those derived offshore. * DEEP OFFSHORE AND INLAND BASIN PRODUCTION SHARING CONTRACTS ACT CAP D3 LFN 2004 The Act deals with Production Sharing contracts in the deep offshore, their terms and duration-aggregate of 10 years. See Sapetrol’s Case (supra). * TERRITORIAL WATERS ACT CAP T5 LFN 2004 S 3(1) of the Act places a restriction on trial of persons other than Nigerian citizens for offences committed on the open sea within the territorial waters of Nigeria unless the Honourable Attorney General of the Federation issues a certificate signifying his consent, prior to the trial. See the case of A. G Federation v. A. G Abia (No. 2) (supra) at 585 particularly on definitions. * OIL PIPELINE ACT CAP O7 LFN 2004 Section 19 of the Act covers issues of compensation where a local community is involved; it confers jurisdiction such matters on State High Courts or Magistrate Courts. See Nigerian Agip Oil Company Ltd v. Kemmer (2001)8 NWLR (Pt. 716) 511. * NIGERIAN OIL AND GAS INDUSTRY CONTENT DEVELOPMENT ACT 2010. The bill was signed into an Act on the 22nd day of April 2010; its major aim is the Nigerianisation of the oil and gas industry. The Act is to facilitate the following objectives:- -Create jobs; -Transfer of technology; -Giving Nigerian contractors a ‘let in’ when oil and gas contracts are to be issued; -Indeed for certain types of work only Nigerians are to be considered; and -It creates new criminal offences with penal sanctions. Arbitration – Relevant Enabling Laws/Rules . Arbitration and Conciliation Act Cap A18 Laws of the Federation of Nigeria 2004: This is the main Arbitration statute in the country. It provides for both domestic arbitration and international arbitration, not forgetting conciliation as well. The Convention for the Recognition and Enforcement of Foreign Awards 1958, a. k. a. â€Å"The New York Convention 1958† was adopted and incorporated as the 2nd Schedule to the Act while the Arbitration Rules in the 1st Schedule to the Act is a reproduction of the UNCITRAL Arbitration Rules. Part I of the Act deals with domestic Arbitration, Part II covers conciliation (it is noteworthy that the Act is silent on ‘mediation’), while Part III deals with the provisions relating to International Commercial Arbitration and Conciliation (again silent on ‘mediation’). b. UNCITRAL Arbitral Rules: As with the New York Convention 1958, the UNICTRAL Arbitration Rules are also set out in the Arbitration Rules in the Arbitration and Conciliation Act – 1st Schedule. They are Rules which were put in place by the United Nations Commission on International Trade Law (UNCITRAL) and adopted by the UN General Assembly in 1976. Its aim was to put in place simple rules governing international commercial arbitration acceptable to countries having different legal, social and economic systems. As earlier stated, our Arbitration and Conciliation Act is largely based on the UNCITRAL Model Law and UNCITRAL Arbitration Rules. c. ICC Arbitration Rules: The ICC Arbitration Rules are commonly provided for in international contracts. They emanate from International Chambers of Commerce (ICC) in Paris, France. d. Convention for the Recognition and Enforcement of Foreign Arbitral Awards 1958: This is usually called â€Å"the New York Convention 1958†. Nigeria ratified the convention on 17th March 1970 and it has in fact been made expressly applicable in Nigeria under Section 54 of the Arbitration and Conciliation Act. As earlier stated, it has been set out in the 2nd Schedule of the Act. e. Hague Convention on the Peaceful Settlement of Disputes 1899: The Hague Convention created the Permanent Court of Arbitration (PCA) at the Hague primarily for the settlement of inter-state disputes by way of arbitration. As expected each contracting state is entitled to nominate jurists (4) who are versed in international law. The PCA has its Rules of Arbitration and Conciliation and the UNCITRAL Rules serves as a basis for the PCA’s Optional Rules for Arbitration in disputes between two states. f. Convention on the Settlement of Investment Disputes (ICSID) 1965 Rules: This is one of the World Bank Institutions dealing with the disputes arising from investments. Nigeria is one of the states which ratified this convention. It however has a limited scope of jurisdiction both as to eligible parties and subject matter as one of the parties to the dispute must be a contracting state and the dispute must have arisen out of an investment. It is also a requirement that the parties must have agreed in writing to submit the dispute to the ISCID. It is interesting to note that the Nigerian Investment Promotion Council Act provides for the application of ICSID Rules in the arbitration of investment disputes. g. The London Court of International Arbitration (LCIA) Rules: The LCIA as apparent from the name is based in London, United Kingdom. It functions similarly to other arbitration institutions with its own. There are still many other Arbitration institutions with their own rules but this paper will allow only mention of the above few. 4. Litigation – Issues to Consider: Generally litigation as earlier stated is most often resorted to by parties whenever a dispute arises and this is particularly so even in the oil and gas sector. Reasons generally given for resorting to the litigation process include: * Multiplicity of disputes (multiplicity of disputes) arising from a transaction; * Issue for resolution is purely a legal issue; * Where a party is seeking for the immediate enforcement of a right; * Where the need to compel a party might arise; * When assessment of evidence is crucial. Consequently in dealing with the settlement of disputes, certain issues ought to be taken into consideration. Largely what operates in other sectors also applies to the Oil and Gas Sector. a) Questions to ask: 1. Issues of Law or Fact: Does the precise issue involve an issue of law or fact? If the facts are not in dispute, can the issue be resolved by an application of legal principles? For dispute resolution purposes, if one or more of the issues are solely one of law, some sort of summary procedure, should be available to resolve purely legal issues. If there are issues of fact that needs to be resolved, the second analytical test should be applied. 2. Technical or Non-Technical Issues of Fact: If the dispute concerns non-technical issues of fact there may be no need for expert testimony concerning whether, for example, the lessee told the lessor that significant drainage of the leased property was occurring. Such veracity issues may be best resolved by having each party testify about what they said or were told by the other party. However, if the issue is whether, in fact, significant drainage is occurring, or whether a prudent operator would take action to drill a well to protect against drainage, these issues present technical issues of fact. Typically these issues are resolved with the benefit of expert testimony. These are also situations where veracity of the expert is typically not the issue; instead the focus will be on the method by which the expert arrived at their conclusion. These situations may be better suited for a written report instead of oral testimony. 3. Low-Cost or High-Cost Issues: The financial impact of the dispute will often be the determinative factor that defines the appropriate dispute resolution technique. It is difficult to justify $100,000 worth of process to resolve a $10,000 dispute. Therefore, an effort must be made to value disputes so they can be dealt with in a procedurally efficient manner. b. Mode of Commencement of Actions: (i) Writ of Summons; (ii) Originating Summons; (iii) Originating Motions; and (iv) Petition. Obviously the most frequently used modes of commencing action would be by way of Writ of Summons and Originating Summons; Originating Motions are more often than not used in actions for prerogative orders such as certiorari, mandamus, prohibition and habeas corpus or where a statute provides for a right but does not specify the means by which the application may be brought. All these are provided for under the Rules of Court or enabling statutes. For example see: * Order 3 (1) of the Federal High Court (Civil Procedure) Rules 2009. * Order 1 (1) of the High Court of the Federal Capital Territory (Civil Procedure) Rules 2004 The tendency usually is for lawyers to raise objections particularly if, for example, a contentious action is brought by way of Originating Summons but as we all know from practice; the attitude of the court is usually to simply order pleadings when such arises. Consequently the failure to commence the action in the manner specified under the Rules or by statute would not necessarily be fatal as the trend of the courts now is to have matters determined on their merits and not on technicalities. In a not too dissimilar situation, the Supreme Court in Famfa V. Attorney General of the Federation (2003) 18 NWLR (Pt. 852) 453 encouraged non-adherence to technicalities. c. Issues that can arise (Jurisdictional Issues): There is the general misconception that the Government, that is to say, the Government lawyer is always defending an action. But that is not usually so. In fact there are numerous times when Government is, indeed, the plaintiff seeking the enforcement of certain rights, duties or obligations. Now jurisdiction is the cornerstone of all litigation and denotes the court’s power or authority to determine a matter/suit. On the issue of when the court can assume jurisdiction, the Supreme Court in Attorney General (Kwara) V. Olawale (1993) 1 NWLR (pt. 272) 645 at 674 held that it is where: (a) the person bringing the action is properly before the court; and (b) the subject matter of the action is properly before the court. And these are only properly before the court when by statute or inherent jurisdiction, the court can exercise jurisdiction over the parties. See also: Egbue V. Araka (1988) 3 NWLR (pt. 84) 598 at 609, para D. Similarly in the locus classicus case of Madukolu V. Nkemdili (1962) 2 SCNLR 341 and which was followed in Ibeanu V. Ogbeide (1994) 7 NWLR (pt. 359) 701 at 708, it was held that: the jurisdiction of court is the definitive prerequisite before the court can be seized of any cause or matter, i. e. the authority which the court has to decide the matters that are being litigated before it. It encompasses the constitutional, statutory and conventional basis for exercise of a court’s jurisdiction within a prescribed geographical area of territory. There are numerous jurisdictional issues that could arise and which Counsel ought to look out for and some are the following: (i) Issue of Locus Standi of the Plaintiff/Claimant: This has been defined as the right of be heard before a court of law; the legal capacity to institute an action; if a person has no legal capacity to do so, the court would have no jurisdiction to entertain his claims. See: Thomas V. Olufosoye (1986) 1 NWLR (Pt. 18) 669, Madukolu V. Nkemdilim (supra). It must be noted as a matter of law that the Honourable Attorney General of the Federation has the locus standi to commence and defend actions for and on behalf of the Government. (ii) Issue of Reasonable Cause of Action: This is the factual situation which if substantiated would entitle the plaintiff to a remedy against the defendant. It must be apparent from the pleadings, the wrongful act of the defendant which would give him the right to sue. See:Savage V. Uwechia (1972) 3 SC 214 at 224; Afolayan V. Ogunrinde (1990) 1 NSCC Vol. 21 (pt 1) 219 at 227. (iii) Territorial Jurisdiction/Venue: Territorial jurisdiction of a trial court is very relevant for the validity of any proceedings before the court. See: Madukolu V. Nkemdilim (supra). Where the issue of venue is an intra state issue, the Chief Judge can transfer the matter to the proper venue within the state. See the Rules of Court. But where it is outside the state, any decision reached would be a nullity as parties cannot even by agreement confer jurisdiction on a court. It should also be remembered that while matters outside the jurisdiction of the Federal High Court can be transferred to the State High Courts the reverse is not the case. See: Okoye v. Nigerian Construction and Furniture Co. Ltd (1991) 7 SCNJ Pt. 2 p. 365. In CGG (Nig. ) Ltd. V. Asaagbara (2001) 1 NWLR (pt. 693) 155 at 164, it was held that in matters â€Å"connected with or pertaining to† mines, geological surveys and natural gas, it was for the Federal High Court that had jurisdiction. This is in any case clearly stated in Section 251(1)(n) of the Constitution of the Federal Republic of Nigeria 1999. See also: Isaiah’s case (supra), Maxon’s case (supra) (iv) Immunities: The Public Officers (Protection) Act, CAP P41 LFN 2004 (POPA) – In Zebra Oil V. FGN (supra) it was held that POPA does not apply to cases of contract. (v) Limitation of Statutes: In Elabanjo V. Dawodu (2006) 2 All NWLR 116 at 123, it was held that where an action is statute barred, it is not an ordinary point of law under the rules of court. It is fundamental and goes to the jurisdiction of the court and therefore can be raised at any time even without filing a defence. Section 61 of the Limitation Act CAP 522, LFN 1990 would apply to Oil and Gas contracts. Section 12(1) of the Nigerian National Petroleum Corporation (NNPC) Act Cap N123 LFN 2004 provides thus: Notwithstanding anything in any other enactment, no suit against the Corporation, a member of the Board or any employees of the Corporation for any act done in pursuance or execution of any enactment or law , or of any public duties or authority, or in respect of any alleged neglect or default in the execution of such enactment or law, duties or authority, shall lie or e instituted in any court unless it is commenced within twelve months next after the act, neglect or default complained of or, in the case of a continuance or damage or injury, within twelve months next after the ceasing thereof. (vi) Pre-Action Notices: NNPC Act Section 12(2) requires an aggrieved party to issue to the NNPC a notice of intention to commence a suit setting out his/her grievances, i. e. cause of action etc and th is must be done at least one month before the institution of any action. * Failure to issue this statutory and mandatory notice renders the action/suit incompetent and liable to be struck out. See NNPC V. Tijani (2006) 17 NWLR (Pt. 1007) 29. * Non-compliance is an irregularity which can be waived. * In addition failure to plead it can amount to a waiver. 5. Arbitration: (i)Time Bar Clauses: These can usually be found in the arbitration agreement. Sometimes the arbitration agreement would provide for steps to be taken within a specified time if a party intends to go to arbitration. Once the time lapses, it effectively bars the party from taking such step. (ii)Validity of Agreement to Arbitrate: The agreement to arbitrate must be properly drafted. The words by which the reference is made must be clear and precise – e. g. â€Å"All disputes, difference or claims arising out of or in connection with or in relation to the contract shall be referred to a single arbitrator. † (iii)Scope of Agreement: Does the scope of the agreement cover the dispute? Parties must always ensure that any dispute submitted to arbitration is within the scope of the agreement to arbitrate and this is closely linked with (ii) above. (iv) Conditions Precedent: Any Scott v. Avery clauses? It typically provides that no action may be taken until arbitration has been concluded and an award made. See Obembe V. Wemabod Estates Ltd (1977) 5 SC 129. (v)Remedies: Various remedies are available in arbitral proceedings such as: 1. An award for payment of money 2. Order of specific performance 3. Order of interim or perpetual injunction (only knotty issue is with the problem of enforcement when a party may require the intervention of court) 4. Declaratory order 5. An award of interest 6. Costs. Noteworthy that the Act does not expressly provide for these reliefs but resort is had to common law. (vi)Subject matter of Arbitration: An arbitrator must not exceed the scope of his mandate/authority. If he does, he can be challenged. Where the arbitral tribunal has no jurisdiction, it may be raised no later than the time the points of defence are being submitted. See S. 12(3) of Arbitration and Conciliation Act. (vii) Applicable Laws: It is imperative for the arbitration clause/agreement to specify the law which would govern the contract, i. e. the law which would apply to the substantive issue. A conflict of law issue may arise in an international arbitration where parties fail to choose the law which would govern their contract. With respect to procedural law, the general rule is that unless parties agree otherwise, the arbitral procedure would be governed by the law of the place of arbitration. See: S. 52(2) (viii) of Arbitration and Conciliation Act with respect to international arbitrators and its effect on the recognition and enforcement of an Award. (viii) Statute Bar: It is noteworthy that S. 61 of the Limitation Law CAP 522, LFN 1990 provides that the Act and any other limitation enactment shall apply to arbitration as they apply to actions in Court. See also S. 2(1) NNPC Act. (ix) Pre and Post award issues: New Developments: (1) Pre-Award :- Recent developments in New York law now enable parties to arbitration proceedings sited outside the US to seek the assistance of New York in aid of these proceedings. For example S 7502 (2) New York Civil Practice Law and Rules (CPLR) (amended in 2005 to cover International Arbitration)- a) allows New York courts to issue provisional remedies such as preliminary injunctions or orders of attachment in aid of an arbitration in another country, i. e jurisdiction over properties. See: Erber v. Catalyst Trading LLC 754 NYS 2d 885 (1st Dept 2003); American Home Assurance v Starr Technical Risks 11 MISC 3d 1051 (A) 2006. b) addresses obtaining assistance at conclusion of arbitration process in form of location and attachment of assets to satisfy an award. It permits a New York court with jurisdiction over a person/entity holding a losing party’s perhaps assets (e. g. a bank) to order that person/entity to transfer such assets to New York for purposes of satisfying the arbitration debt i. e jurisdiction over persons. Thus whether or not it is subject to the New York Convention, you can seek assistance from a New York court for example:- 1. To preserve the status quo 2. To attach assets to prevent dissipation before award. (2) Post award enforcement:- Once an award has been recognised by a New York court through the UN Convention on the Recognition and Enforcement of Foreign Arbitral Awards 1958 (New York Convention) or otherwise, the prevailing party can use all the post-judgment remedies available to execute the judgment similar to those resulting from a court judgment. For example: * Restricting debtors from transferring assets; * Obtaining lien against Debtors assets and executing against the assets. See: Article 52 of the CPLR (Section 5225 (b)) Koehler v. Bank of Bermuda Ltd 12 NY 3d 533 (2009). 5. CONFLICT OF LAW ISSUES. (Also known as private international law) This usually applies where a dispute has some â€Å"foreign† element e. g where the contract is between parties located in different countries. It is a set of rules which determines the legal system and the jurisdiction which applies in the determination of a ispute. * There are three (3) branches of conflict of law, namely:- (a) Jurisdiction- whether the Court has the authority/power to resolve a matter/dispute. (b) Choice of law- which law will be applied to resolve the dispute. (c) Foreign judgments- recognizing and enforcing a judgment from an external forum within the jurisdiction of the adjudicating forum. It basically deals with the disparity between the laws. * Thus, Iss ues that usually arise in a conflict of law situation are:- 1. The Court must decide whether it has jurisdiction or not and if it is the appropriate venue. 2. Characterisation of the cause of action into its component legal categories. 3. Each legal category has one or more choice of law rules to determine the competing law to be applied in each case. 4. Then the law must be proved and applied to reach judgment in the forum Court. 5. Enforcement of judgment by the successful party and this involves cross-border recognition of the judgment. Choice Of Law Rules * Courts faced with the issue adopt the following process namely; a) The Court will apply the law of the forum to all procedural matters; and (b) It considers the factors that connect/link the legal issues to the laws of potentially relevant statutes and applies the law that has the greatest connection. Example: * The law of nationality will define legal status and capacity; * The law of the state in which the lands situated will be applied to determine all questions of title; and * The law of the place where the transaction physically takes place or the occurrence that gave rise to litigation will often be the controlling law selected. It is instructive to note that many contracts/agreements now include a jurisdiction clause specifying the party’s choice of venue in case litigation arises. These contracts also contain choice of law which the Court or arbitral tribunal should apply in each case. Usually when a court is to apply foreign law, it is proved by foreign law experts, as the Courts have no expertise in the law of foreign Countries. It is like evidence. In the search for harmonization and recognizing the general need for an international law of contracts, many nations have ratified the Vienna Convention on the International Sale of Goods 1980. It should however be noted that the Convention only applies to commercial goods and products, it does not apply to services. Generally, Nigerian courts give effect to provisions of any choice of jurisdiction clause included in a contract between the parties and will ordinarily uphold them on the basis that parties are to be held to the bargain which they have entered. But this rule is not inflexible as Nigerian courts have discretion to decline to give effect to a choice of jurisdiction clause. If for instance a claimants claim is statute barred under the law of the foreign jurisdictions court, the Nigerian court can refuse to enforce a foreign jurisdiction clause and allow the Claimant to bring an action in a Nigerian court. In should be noted also that, where a party to a contract containing an arbitration clause has filed an action in court, the court assumes jurisdiction over the matter despite the arbitration clause, if the opposing party takes any step in the matter without raising the jurisdictional point. However the Arbitration and Conciliation Act only applies to commercial matters, and a long line of court decisions have held that where there is no dispute e. g. an uncontested or admitted claim for a liquidated amount, a court can assume jurisdiction, even where an arbitration clause is contained in the agreement of the parties. (7) Petroleum Industry Bill The Petroleum Industry Bill proposes unparallel reforms in the oil and gas sector. It is supposed to be the single legal instrument binding all upstream and downstream sector activity. It establishes: * The National Petroleum Commission: Section 4 * The Nigerian Petroleum Inspectorate: Section 27 * The National Petroleum Products Regulatory Authority: Section 62 * The National Petroleum Assets Management Agency: Section 94 * The National Oil Company (Nigerian National Petroleum Company Ltd): Section 172 * The Petroleum Technology Development Fund: Section 145 * The Petroleum Producing Host Communities Fund: Section 168 (NB: The names of these institutions have suffered changes in various drafts of the Bill) Consequently, at least 15 existing legislations are proposed to be repealed when the Bill is enacted into law. The Bill deals with the legal status, leadership, and staffing requirements, reporting relationships, powers and functions of each of these institutions. The Minister has wide powers including to grant petroleum prospecting and petroleum mining licences to winning bidders in an open and competitive bid round and to NNPC (the National Oil Company) where it has conducted a similar open and transparent bid process for selecting contractors. This implies that they will both serve as concessionaires. It must be noted that the proposed Bill confers wide arbitration powers on the regulatory agencies including conferring them with roles as Arbitrators in disputes. Areas of concern include that the Bill requires existing licensee and lessees to re-apply for new petroleum mining lesses in respect of only areas which for example have significant gas discovery e. t. c. All other areas including gas discoveries of over 30 years must be relinquished within a year after the Bill is enacted. The committee recommendations also include the retention of provisions similar to the existing Section 12 of the NNPC Act with respect to the National Oil Company, etc. On the whole, it is still work in progress and a number of the proposed sections are being tinkered with as evidenced by the Senate Committee’s Recommendations. Consequently it would be difficult to even venture into any deeper scrutinizing of the sections including those dealing with litigation and arbitral proceedings as the sections of the proposed Bill might possibly be amended or deleted as can be seen from the Committee’s recommendations. 8) Conclusion In conclusion, there is no doubt that litigation in both the domestic and International courts, as well as local and international arbitration, will continue to be the most favoured option for the settlement of disputes in the oil and gas sector. This is even more so, where the proposed PIB is given the force of law. It may well be that ADR methods c onsidered would also steadily have an increasing role to play.