Saturday, August 31, 2019
Food not only distinguishes and represents a culture, but can also reflect ones personality, lifestyle, and socio-economic status. America is made up of every kind of culture, nationality, and custom. Because America is mainly composed of immigrants and descendants of immigrants, there is no real American cuisineÃ¢â ¬? only Americanized cuisine and a multitude of cuisines taken from various cultures. The diversity that makes up american cuisine is as varied as the diversity that makes up America. Also, as there are many cuisines that make upÃ American cuisine, there are also many roles of food in American pop culture. From classifying gender and social status to providing fuel, satisfaction, and excuses, food affects people in many ways. Since I have come to college, I have learned to appreciate Korean food, which I have grown up eating. Korean food is part of the diverse group of cuisines that make up american cuisine. Although I enjoy almost every type of food, I am partial to Korean food, the cuisine of my native land. One of my two favorite dishes is mandu soon dubu, which is a spicy tofu soup with dumplings cooked in it. The other favorite is dwenjang jjigae, which is a somewhat salty bean curd stew with tofu and various vegetables cooked in it. I like spicy or salty foods, which may explain why these two foods are my favorite, and also why I like seafood so much. When I go to my home in Torrance, I eat Korean food every day. As a result, when I am at school, I crave Korean food even when it comes time to eat the delicious food at the dining halls. Korean food style is not restricted to Korean food, but can also be incorporated into other types of cuisine, such as Chinese food. From my observations, many Chinese restaurants are owned and run by Koreans, so the food is affected by Korean tastes. The dishes are made less greasy and spicier to fit the Korean taste. At these restaurants, onions with black bean paste, kim chi, and pickled radishes called dah-ggwang, are served as small appetizers. There are even Chinese dishes that started in Korea and are now served in Chinese restaurants owned by Koreans: jjam-bbong (a spicy seafood soup with noodles), and jja jjang myun (noodles in a black bean paste sauce with beef, cucumbers, and onions).
Friday, August 30, 2019
Company Profile Sony is synonymous with consumer electronics. ItÃ¢â¬â¢s especially big in TVs and game consoles like PlayStation3. Officially named Sony Kabushiki Kaisha, the company designs, develops, manufactures, and sells a host of electronic equipment, instruments, and devices for consumer, professional, and industrial markets. Professional products include semiconductors and components. A top global media conglomerate, Sony boasts additional assets in the areas of music (Sony Music Entertainment), film (Sony Pictures Entertainment and Sony Digital Production), DVDs (Sony Pictures Home Entertainment), and TV (Sony Pictures Television). Sony also has several financial services businesses and an advertising agency in Japan. History Sony found its beginning in the wake of World War II. In 1946, Masaru Ibuka started an electronics shop in a bomb-damaged department store building in Tokyo. The company had $530 in capital and a total of eight employees. The next year, he was joined by his colleague, Akio Morita, and they founded a company called Tokyo Tsushin Kogyo (Tokyo Telecommunications Engineering Corporation). The company built JapanÃ¢â¬â¢s first tape recorder, called the Type-G. In 1958 the company name was changed to Sony. In the early 1950s, Ibuka traveled in the United States and heard about Bell LabsÃ¢â¬â¢ invention of the transistor. He convinced Bell to license the transistor technology to his Japanese company, for use in communications. IbukaÃ¢â¬â¢s company made the first commercially successful transistor radios.According to Schiffer, SonyÃ¢â¬â¢s TR-63 radio Ã¢â¬Å"cracked open the U.S. market and launched the new industry of consumer microelectronics.Ã¢â¬ By the mid-1950s, American teens had begun buying portable transistor radios in huge numbers, helping to propel the fledgling industry from an estimated 100,000 units in 1955 to 5 million units by the end of 1968. Origin of name When Tokyo Tsushin Kogyo was looking for a Romanized name to use to market them, they strongly considered using their initials, TTK. The primary reason they did not is that the railway company Tokyo Kyuko was known as TKK. The company occasionally used the acronym Ã¢â¬Å"TotsukoÃ¢â¬ in Japan, but during his visit to the United States, Morita discovered that Americans had trouble pronouncing that name. Another early name that was tried out for a while was Ã¢â¬Å"Tokyo TeletechÃ¢â¬ until Akio Morita discovered that there was an American company already using Teletech as a brand name. The name Ã¢â¬Å"SonyÃ¢â¬ was chosen for the brand as a mix of two words. One was the Latin word Ã¢â¬Å"SonusÃ¢â¬ , which is the root of sonic and sound, and the other was Ã¢â¬Å"SonnyÃ¢â¬ , a familiar term used in 1950s America to call a boy. The first Sony-branded product, the TR-55 transistor radio, appeared in 1955 but the company name did not change to Sony until January 1958. At the time of the change, it was extremely unusual for a Japanese company to use Roman letters to spell its name instead of writing it in kanji. The move was not without opposition: TTKÃ¢â¬â¢s principal bank at the time, Mitsui, had strong feelings about the name. They pushed for a name such as Sony Electronic Industries, or Sony Teletech. Akio Morita was firm, however, as he did not want the company name tied to any particular industry. Eventually, both Ibuka and Mitsui BankÃ¢â¬â¢s chairman gave their approval Vision To create exciting new digital entertainment experiences for consumers by bringing together cutting-edge products with latest generation content and services. Mission As a mission and goal, Sony is dedicated to providing innovative products and multimedia services that challenge the way consumers experience digital entertainment. As a digital entertainment service provider Sony wants createÃ new worlds via their products to give consumers new experiences that can stimulate their senses. For their computer entertainment sector their mission and goal is to find the most talented developers to produce caliber products that continually raise the standards. The firm wants to create family products that change the way they experience home entertainment such as television, gaming, and movies. To change the way families enjoy home entertainment SonyÃ¢â¬â¢s PlayStation 3 integrates all aspects of home entertainment. The gaming console is a versatile machine where consumers can play video games, watch movies through the Blu-ray player and stream movies and shows through Netflix. The PlayStation 3 has changed the way individuals enjoy digital entertainme nt. Boosting SonyÃ¢â¬â¢s Electronics Business A key focus for Sony is to strengthen its all-important electronics business and maintain market leadership in high profile areas such as televisions, digital imaging, home video equipment and portable audio. To achieve this, Sony is pursuing three corporate initiatives: The Customer Viewpoint Initiative emphasizes the importance to staff of viewing Sony, its products and services from a customer perspective. The Technology Nr. 1 Initiative focuses on reinforcing SonyÃ¢â¬â¢s cutting-edge technologies in the areas targeted for maximum investment of resources, including televisions, home video equipment, digital imaging equipment and WalkmanÃ ®. The Ã¢â¬ËGenbaÃ¢â¬â¢ Initiative aims at strengthening frontline operations (Ã¢â¬ËgenbaÃ¢â¬â¢ in Japanese) such as design locations, manufacturing facilities and sales offices. Formats and technologies Sony has historically been notable for creating its own in-house standards for new recording and storage technologies, instead of adopting those ofÃ other manufacturers and standards bodies. Sony (either alone or with partners) has introduced several of the most popular recording formats, including the floppy disk, Compact Disc, and Blu-ray Disc. Sony delivers thrilling digital entertainment experiences by capitalising on the synergy between its electronics business, content creation capabilities and movie, music, mobile and computer games interests. As a world leader in high definition, Sony already offers an exciting range of broadcast and consumer HD products, as well as content assets that are driving the industry towards HD digitization. Sony is the only company that can deliver complete, end-to-end solutions for todayÃ¢â¬â¢s HD World. We provide the tools for our customers to create, edit, store, share and enjoy High Definition content. Sony Pictures and Sony Computer Entertainment create movies and games that maximise the full power and potential of HD while independent film makers and programme producers are encouraged to realize their unique creative vision in full Sony HD. Business units Sony offers a number of products in a variety of product lines around the world. Sony has developed a music playing robot called Rolly, dog-shaped robots called AIBO and a humanoid robot called QRIO. As of 1 April 2012, Sony is organized into the following business segments: Imaging Products & Solutions (IP&S), Game, Mobile Products & Communications (MP&C), Home Entertainment & Sound (HE&S), Devices, Pictures, Music, Financial Services and All Other. The network and medical businesses are included in the All Other. Sony Corporation Sony Corporation is the electronics business unit and the parent company of the Sony Group. It primarily conducts strategic business planning of the group, research and development (R&D), planning, designing and marketing for electronics products. Its subsidiaries such as Sony EMCS Corporation (6Ã plants in Japan), Sony Semiconductor Corporation (7 plants in Japan) and its subsidiaries outside Japan (Brazil, China, England, India, Malaysia, Singapore, South Korea, Thailand, Ireland and United States) are responsible for manufacturing as well as product engineering (Sony EMCS is also responsible for customer service operations). In 2012, Sony rolled most of its consumer content services (including video, music, and gaming) into the Sony Entertainment Network. Medical-related business Sony Mobile Communications AB (formerly Sony Ericsson Mobile Communications AB) is a multinational mobile phone manufacturing company headquartered in Tokyo, Japan and a wholly owned subsidiary of Sony Corporation. In 2001, Sony entered into a joint venture with Swedish telecommunications company Ericsson, forming Sony Ericsson. Initial sales were rocky, and the company posted losses in 2001 and 2002. However, SMC reached a profit in 2003. Sony Ericsson distinguished itself with multimedia-capable mobile phones, which included features such as cameras. These were unusual for the time. Despite their innovations, SMC faced intense competition from AppleÃ¢â¬â¢s iPhone, released in 2007. From 2008 to 2010, amid a global recession, SMC slashed its workforce by several thousand. Sony acquired EricssonÃ¢â¬â¢s share of the venture in 2012 for over US$1 billion. In 2009, SMC was the fourth-largest mobile phone manufacturer in the world (after Nokia, Samsung and LG). By 2010, its market share had fallen to sixth place. Sony Mobile Communications now focuses exclusively on the smartphone market. Sony Computer Entertainment Sony Computer Entertainment is best known for producing the popular line of PlayStation consoles. The line grew out of a failed partnership with Nintendo. Originally, Nintendo requested for Sony to develop an add-on for its console that would play Compact Discs. In 1991 Sony announced the add-on, as well as a dedicated console known as the Ã¢â¬Å"Play StationÃ¢â¬ . However, a disagreement over software licensing for the console caused theÃ partnership to fall through. Sony then continued the project independently. Sony Pictures Entertainment Sony Pictures Entertainment, Inc. (SPE) is the television and film production/distribution unit of Sony. With 12.5% box office market share in 2011, the company was ranked 3rd among movie studios. Its group sales in 2010 were US$7.2 billion. The company has produced many notable movie franchises, including Spider-Man, The Karate Kid, and Men in Black. It has also produced popular television game shows Jeopardy! and Wheel of Fortune. Sony entered the television and film production market when it acquired Columbia Pictures Entertainment in 1989 for $3.4 billion. Columbia lives on in the Columbia TriStar Motion Picture Group, a subsidiary of SPE which in turn owns TriStar Pictures and Columbia Pictures. SPEÃ¢â¬â¢s television division is known as Sony Pictures Television. For the first several years of its existence, Sony Pictures Entertainment performed poorly, leading many to suspect the company would sell off the division. Sony Pictures Entertainment encountered controversy in the e arly 2000s. In July 2000, a marketing executive working for Sony Corporation created a fictitious film critic, David Manning, who gave consistently good reviews for releases from Sony subsidiary Columbia Pictures that generally received poor reviews amongst real critics. Sony later pulled the ads, suspended ManningÃ¢â¬â¢s creator and his supervisor and paid fines to the state of Connecticut and to fans who saw the reviewed films in the US. In 2006 Sony started using ARccOS Protection on some of their film DVDs, but later issued a recall. Environmental record In November 2011, Sony was ranked 9th (jointly with Panasonic) in GreenpeaceÃ¢â¬â¢s Guide to Greener Electronics. This chart grades major electronics companies on their environmental work. The company scored 3.6/10, incurring a penalty point for comments it has made in opposition to energy efficiency standards in California. It also risks a further penalty point in future editions for being a member of trade associations that have commented against energy efficiency standards.Together with Philips, Sony receives the highest score for energy policy advocacy after calling on theÃ EU to adopt an unconditional 30% reduction target for greenhouse gas emissions by 2020. Meanwhile, it receives full marks for the efficiency of its products. In 2007, Sony ranked 14th on the Greenpeace guide. Sony fell from its earlier 11th place ranking due to GreenpeaceÃ¢â¬â¢s claims that Sony had double standards in their waste policies.[ Since 1976, Sony has had an Environmental Conference. SonyÃ¢â¬â¢s policies address their effects on global warming, the environment, and resources. They are taking steps to reduce the amount of greenhouse gases that they put out as well as regulating the products they get from their suppliers in a process that they call Ã¢â¬Å"green procurementÃ¢â¬ . Sony has said that they have signed on to have about 75 percent of their Sony Building running on geothermal power. The Ã¢â¬Å"Sony Take Back Recycling ProgramÃ¢â¬ allow consumers to recycle the electronics products that they buy from Sony by taking them to eCycle (Recycling) drop-off points around the U.S. The company has also developed a biobattery that runs on sugars and carbohydrates that works similarly to the way living creatures work. This is the most powerful small biobattery to date.
Thursday, August 29, 2019
The history of music predates the written word and is tied to the development of each unique human culture. Music has been used as meditational music since the very dawn of civilization, because it balances the human organism through its rhythmic pattern of tones, which are generated in a harmonic relationship with each other. Mantras originated in the Vedic religion of India, later becoming an essential part of the Hindu tradition and a customary practice within Buddhism, Sikhism and Jainism. Indian music and mantras bring us back in to the physical world every day.Ã Most of the indian songs were written byÃ saints for devotion and meditation. This music was created in order to give people better feelings. Not long ago I visited the concert of a not very famous group Ã¢â¬Å"AtmosphereÃ¢â¬ . It consisted of two women who chanted mantras and three men who played some instruments. Those instruments included pakhawaj , violin, flute. The most exotic of those instruments were pakhawaj and flute. PakhawajÃ is a long bodied wooden drum with both ends covered in skin. Played horizontally with the fingers and palms of both hands, the right hand surface is tuned to the pitch required and the left hand surface provides the base. Flute, carved from bamboo, is made in every possible size. It is usually played in a vertical position. The combination of the sounds made by those instruments was excellent. The music they played was composed by the members of those group. They took the text of a famous Indian mantras andÃ composedÃ a modern joyful music for chanting it. Actually, when they were singing and playing they were meditating themselves. Moreover, a lot of people sitting in the hall were meditating too. While singing the women were dancing. There were no special costumes, except an embroidered Indian shirts. Of course they were influenced by some chanters of mantras, but intheir group they expressed their individualities. To tell the truth, I liked the style of their performance greatly. I think it was a good idea to combine mantras with a modern music. References Ã¢â¬Å"Atmosphere: Music GroupÃ¢â¬ . (2006). Retrieved January 28, 2007, from http://www.answers.com/topic/atmosphere-music-group Ã
The 1998 Repeal of Glass Steagall ( 1933) Essay Example | Topics and Well Written Essays - 750 words
The 1998 Repeal of Glass Steagall ( 1933) - Essay Example The reasoning behind the enactment of this act was to provide the customers with a one stop financial mart, where they could undertake all their financial activities with one institution, including both saving and investment (Bartiromo, 2008). Before the legislation, individuals could make their savings with the financial banks but turn to other financial institutions for investment. The legislation allowed the commercial banks to merge with other financial services providing institutions and form Financial Holding Companies (FHC). With such mergers, the combination of these financial service providers allowed them to indulge in all forms of financial activities for their customers (Gramm, 2009). Thus, the FHCs were free to provide such services as granting loans, insurance underwriting and policy offers, brokerage and investment services to their customers, without the necessity of customers seeking such services from different institutions (Benston, 1972). Thus, the enactment was sort after, to ease customer activities of saving and investment. The other importance attached to the legislation is the fact that it would allow the financial institutions to exploit all the opportunities and revenue efficiencies, by increasing the scope of profit making that was previously hindered by the laws that were in place, notably the Glass Steagall Act (White, 1986). Through the consolidation of all the financial services within the jurisdiction of one institution, the institutions could capture the revenues generated through the various financial services such as insurance underwriting, brokerage, deposits and savings and the issuance of commercial loans (Bartiromo, 2008). Since the operational expenses of such institutions would be reduced, through having consolidation of overhead costs as well as having the same staffs handle different customer transactions, the costs for such institutions would be highly reduced, thus creating economies of scale. The costs
Wednesday, August 28, 2019
Bulling in the Public Schools and the Laws that Protect Students and Teachers - Essay Example Still, the public has the right to be informed as much as possible. Two Case Studies of Bullying The following are stories of two victims of bullies: ("Case Studies," 2008) Case 1: MY name is Katelyn Weinert and earlier this year I was bitten on the arm by another student at high school.The school suggested I move away from my group of friends and find somewhere else to "hang out" to lessen the chances of this student and I coming into contact with each otherThis boy doesn't just contain his harassment to school either. My mum has witnessed him approaching me on a number of occasions in public harassing me. Case 2: MYfirst few years of high school were torture. If it wasn't bad enough being new to the school certain people went out of their way to make it worse. There were a few people who used to write nasty notes, follow us home and make prank calls. This one particular bully used to harass my younger sister who was 10 at the time. It only happened when I was not there. It wasn't long until she started with me These days I look back and wish I could have ignored the harassment, but during school that's when you're trying to find yourself, and it's little things like that that can affect us in adult life. The cases cited above should be an eye opener to legislators, educators, and students of education that bullying could victimize practically anyone. The frustrations expressed by the two victims should obligate authorities to tackle this problem seriously. But first things first, facts about bullying should be set straight. Myths about bullying must be deconstructed as shown in the next section. Myths about Bullying According to psychologist Dan Olweus, there are ten myths about bullying. To the degree that these are not addressed,... This essayb approves that regardless of the causes of bullying, the people in the receiving end of bullying had the right for protection, students and teachers alike. With this need in mind, there were several legislations passed against bullying although these by themselves are not enough. It is important for teachers and parents to consult lawyers and other legal experts about the technicalities involved with federal and state laws on bullying. For example, there is a prevailing 10-day myth on suspensions. According to this misconception, the maximum cumulative days that an offender must be suspended is 10 days. This is not entirely true. This is only true with students with disabilities under the Individuals with Disabilities Educational Act. But even if students have disabilities according to the definition provided by IDEA, if such students pose clear and present danger, the safety of other students must also be considered. Hence, the law does not preclude school administrators from disciplining such bullies beyond 10 days. This report makes a conclusion that anyone charged with a crime cannot make ignorance of laws as an excuse. Ignorantia legis neminem excusat or ignorance of the law excuses no one. Every person is presumed to know the provisions of the law. With this in mind, victims of bullies should not be afraid that the law will favor those offenders. On the part of school administrators and teachers, they ought to be informed of specific laws that will tackle and deal with problems of bullying. And they should utilize every provision of state and federal laws in favor of the victims, since bullying is an offense that should not be taken lightly.
Tuesday, August 27, 2019
The power of the US - Essay Example The US is indeed an economic powerhouse with the US dollar being one of the worldÃ¢â¬â¢s most stable currencies and has a very high exchange rate compared with most currencies. The US is a destination country for immigration, it has open policy for people who want to immigrate, and multiple nations come up because of its diverse culture. The USA works together with most of the other world powerhouses to help promote world peace and stability. It works closely with world organizations such as the U.N and N.A.T.O. The US Marines often work closely with other world countries that need assistance in military strategies and tactics. For a number of years, US has offered chances to those wishing to immigrate and stay as its nationals (Stealey, 2008). It also offers a "green card" program where it allows accredited foreigners to be able to become citizens of the United States after slow integration into the system. In addition, it offers resources to aid other nations of the world, especially the third world countries, should any international issues arise, which need attention. Many times it provides assistance in the form of finances, manpower resources, and consultancy services. Thus, the US is a destination country for
Monday, August 26, 2019
Intel Sucess (Osama Bin Laden) - Assignment Example This success was years in making that involved interviews with some of the high-value detainees such as KSM (Khalid Sheik Mohammed) who had important information on the whereabouts of Osama Bin Laden1. In the end, this came down as a classic espionage effort and a judgment by the US President who opted for surgical helicopter attack and not a bomb. According to some senior administration officials, the probability of finding Bin Laden in the big and secured compound was 60-80 percent2. The US CIA pushed so hard to know the real name, but all they succeeded in getting was the nickname to the carrier. After long intelligence search, the CIA finally learnt his real name as identified in other parts of the world. The Security Council then embarked on locating his residence. Although they had an idea that he was residing in Pakistan, the exact location was not known. The CIA worked very close with the PakistanÃ¢â¬â¢s intelligence agency to help in the location of Abbottabad, the compound where Bin Laden lived. The killing of Osama showed great degree of intelligence by the CIA and other security councils who had a hand in the capture and killing of the
Sunday, August 25, 2019
Report on Internet Security - Research Paper Example This denotes whenever a person is online, he/she can become a possible target for security threats (BigPlanet, n.d.). Due to this reason, internet security has become more important for internet users including individual persons, organisations and the government. The structure of internet allows for the existence of several security threats (Daya, 2008). Focusing on this aspect, the report encompasses brief history of internet security threats. Furthermore, the report also describes about the method of protection from security threats. The objective of the report is to acquire a brief idea about different security threats that exist in internet and how these threats can be dealt with. History of Internet Security Threats The idea of internet has started as a project sponsored by Advanced Research Projects Agency (ARPA) of US Department of Defence in the year 1969. The key intention of the project was to develop a network which can operate even if main segments of communication netwo rk crash. Thus, ARPANET was designed in order to redirect the network traffic spontaneously around the problems in linking systems. The protocols of ARPANET were mainly intended for openness and flexibility of information, rather than for information security. Thus, every person needed to be an unrestricted insider of the network so that information can be shared easily. As more computer systems (which are also known as sites in present dayÃ¢â¬â¢s phraseology) linked in the ARPANET, the worth of this network has increased (Dekker, 1997). At that time, researchers played practical fun on each other by using ARPANET which involved joke mails, annoying posts and other minor security breaches. During that period, connection from any remote system was not considered as a security threat, because ARPANET users comprised a small group of people who were generally familiar to each other and also had faith on each other. Since the popularity of ARPANET increased, its users also augmented. In the year 1986, the first exposed security threat in ARPANET occurred in Lawrence Berkeley National Laboratory of California where an unidentified system had attempted to copy information from the computer system. This incidence raised concerns about the damaging characteristics of ARPANET (Dekker, 1997). In the year 1988, ARPANET had first faced mechanical security incident namely Ã¢â¬ËMorris WormÃ¢â¬â¢, where a student of Cornell University developed a program which can connect with another system and can copy itself in the system. This self copying mechanical attack caused symmetrical eruption of copies at computers that were connected with ARPANET. At that time, ARPANET had almost 88,000 users who reflected it as the prime way of communication. In reaction to the worm, several users had detached themselves from the ARPANET, further hindering the communication procedure. Several organisations have emerged after these security occurrences in order to deal with the online att acks and instruct the ARPANET users regarding potential security threats and also certain preventive activities (Dekker, 1997). In the year 1989, ARPANET was officially termed as Internet and shifted from a government research project
Saturday, August 24, 2019
Compare and contrast the education systems of the UK and other country - Essay Example School terms are similar. Both are divided in three terms, but they differ in terms of school year openings. School year in UK starts in September and ends in July. Each term has a break of few weeks, while the third term has two months vacation. The centralized system of curriculum is observed to both countries with certain dissimilarities in content. In UK, Emphasis of teaching in infant school is on reading, painting and practical lessons. At this stage children learn to read, write and count. As they move to junior level, they learn English, Math, science and technology, geography, and religion. They also learn about environment, art, music and P.E. At age 11, students go to junior level of a comprehensive school. At age 16, sixty percent of the children are ready to move to further education. All junior level students are qualified to enter FE level wherein they could enrol in vocational or academic, although this is no longer obligatory courses. FE courses prepare them for future employment. In Japan, the elementary school curriculum emphasizes study of Japanese, social studies, mathematics, science, music, arts and handicraft, and physical education. This is the stage where much emphasis and time is devoted to music, fine arts and curriculum. Japan introduced in its education system the promotion of respect for individuals, whereupon it was started in 1957 in elementary schools (Nemoto, Y. 1999) Students are required to practice moral education in their daily interactions in school and routine activities of cleaning and lunch, 2007. In high school Heirarchy and peer relations are intense and observed at this point. The method of teaching in Japan is very much different from UK in that they are concerned with developing the whole being of the child. Teachers consider it their duty to teach them with polite manners, personal hygiene,
Friday, August 23, 2019
Week 2 - Essay Question - INTL 5645 - Assignment Example there were certain policies and campaigns that arose and they helped with the maintaining and the building of the economic, social, political and cultural wellbeing of China and its people in general (Tanner, 102). These leaders were influential even after they were not in power. Leadership at the time was categorized by generation titles (Sklarew, 35). The first political leader, Mao Zedong was categorized as the first generation leader, Deng Xiaoping taking the second generation title and Jiang Zemin taking the third generation title. Mao Zedong was a soldier, statesman and a Chinese Marxist theorist who led the nation to a higher standard. He made his nation turned out to be a communist revolution state. Mao was the founder of (PPC) Ã¢â¬ËPeopleÃ¢â¬â¢s Republic of ChinaÃ¢â¬â¢, and it is through his involvement in politics that he converted China from what it was at the time to a undemocratic socialist state. Under the regimes of the three political figures, there arose the rise of industry and business becoming nationalized under the state ownership and reforms particularly in the socialist fields being implemented in all aspects of the everyday life of the people. There was the use of military ideologies implemented by the political figures. Taking for example Mao, he proclaimed the formation of the PPC and after ensuring that the reunification of China was a success, went ahead to enact the removal of the land reform (Wong, Yiu-chung, 24). This was done while still overthrowing theÃ landlords who followed the system and the land sectioned into communes. Mao then again proceeded to lead a political campaign that was to be nationwide (MacFarquhar, 202). This campaign came to be known as theÃ Ã¢â¬ËGreat Leap ForwardÃ¢â¬â¢. It was meant to make the country modernized. A major setback that led to the initiation of the Cultural Revolution was the widespread famine. Mao collaborated with people in power that he knew would make the economy of the nation rise to another level
Thursday, August 22, 2019
Developed country Essay 1. In many countries schools have severe problems with students behaviour. What do you think are the causes for this? What solutions can you suggest? It is undeniable, that most problems with students in the school occur because of their behaviour. There are many cases that prove it and, of course, the majority will agree due to own experience. There are several causes of this problem and few measures that could be taken. To begin with, psychologists argue that reasons for all childrenÃ¢â¬â¢s problems are their parents. So the first and the main cause for the stated issue is bad upbringing. For example, give a child an excessive care and worry. It means that in school child feel like at home and require as much attention as at home. Moreover the student feel deprived if doesnÃ¢â¬â¢t recieve the attention and demand it with the help of bad behaviour. Next reason for bad studentÃ¢â¬â¢s behaviour in many countries is separate education of boys and girls. Approaches to the education of two sexes vary a lot. For example, girls can easily ask a teacher for a help and see in him an ally, boys, in contrast, in the cases when they canÃ¢â¬â¢t deal with the problem, start to fool and disturb the lesson. Consequently, separate education and different approaches for both genderes can prevent problems with behaviour. Speaking about possible solutions, first of all, I can suggest the professional development of teachers. Inasmuch as in most cases teacher is able to deal with problems between students and to prevent a serious scandal. Secondly, separate education can help students to be more concentrated and teachers to develop successfuly the peculiarities of both genderes. In conclusion, it is clear that there are various reasons for student behaviour, and steps need to be taken to prevent and solve this problem in order every country has a great young generation. 2. Many universities charge higher fees for foreign students. Why do they do this? Do you believe it is fair? It is undeniable that nowadays many students decide to move to another country to get better education or just to get a 2 or 3 months practice in foreign university. ItÃ¢â¬â¢s the fact that fees are higher for foreigners. To my mind, itÃ¢â¬â¢s fair, and IÃ¢â¬â¢ll provide some reasons for this phenomenon. To start with, often students, in particular, from poor areas, e. g. India, Africa, move to other countries to get higher education. So developed countries try to save balance of native students and set higher fees for foreigners. For example, Russia suffers from migrants from the near abroad, that is why in many russian regions, such as Lugansk, fees raised. Next reason is that foreign students bring monetary gain not only to a particular university, but also to a citys budget and a whole country. Universities upgrade their equipment, pay for utilities and so on. For instance, countries, in which are said to be many prestigious universities, such as America, England, Spain, Netherlands, have higher fees for foreign students, but demand for them increases every year. In my point of view, itÃ¢â¬â¢s fair, because every country should support its own students. If the difference between payments become low, people from poor regions will be able freely to migrate and it is said to be a great harm for economy of developed country and, moreover, to the economy of poor country, which lose its Ã¢â¬Å"brainsÃ¢â¬ . In conclusion, it is clear that higher fees only support the economies of countries and prevent the unneccesary migration.
Wednesday, August 21, 2019
Public use Heliports Essay Introduction Ã Ã Ã Heliports is a small airport variable only for use by helicopters. In the heliports we have windsock which are for the direction of the landing of helicopters, and also heliports contain one or more helipads which have limited facilities such as lighting and fuel. In larger towns, heliports are usually situated closer so as to give quick service to customers. Heliports give advantages in terms of travel to many urban destinations or even to the cityÃ¢â¬â¢s airport which can be more much faster than driving there. In the hospitals, we have helipads for faster service so as to give emergency cases of the patients more quicker service in terms of remotes areas. Heliports have no orientation and no standard fashion like runways because of its service to customers and the space which it occupies. Heliports, the light usually consists of a circle or square of insert lights around the lift off area and another around the overall landing area in the take off area. Issues and challenges facing the development of heliports Ã Ã The public perception in the growth of heliports is that the excessive noise produced by the helicopters which encourage noise pollution in the urban and rural areas whereby noise which comes from cars, music and people are less accountable by public. Also the reduction of traffic jams on the public used roads by vehicles. Development of public use heliports one has to believe is not the road to riches, but the way to manage it rightfully and generate income is difficult, thus the challenges are just like any business venture. Heliports could be viable but to venture into this business you need to have revenue and building infrastructure so as to hire a manager and partner. Ã Ã Ã The development of public use heliports must be designed so as to attract the travelers and to modernity the landing and service facilities which are supposed to be used in the heliports. The creation of heliports in the cities is the negative effects on the adjacent residence and to get the land so as to set heliports is very difficult around the cities because of discouragement of noise pollution. In other cities, heliports are said to harbor traveling of terrorists and other awful activities. The heliports managers must watch costs, and understanding profit and loss statements and their impacts. Managers must be good so as to promote the business and maintaining a good relationship with local communities and the government. Ã Ã Ã Ã One of the core challenges facing public use heliports is the private heliports, where the private use their own price to attract the costumers and also the service which are rendered by the company. The issues of availability of fuel, hangars, and maintenance of heliports must be focused as the first challenge that degrades the development and this also brings the problem between the manager and property owners. Citizen in different cities have tried to complaint about the manufacturing of the heliports, this is because of noise, geographical issues, economics and the level of tourist that brings the site of positioning of heliports to be difficult and challenge to developers. Even in a city with no noise complaints, city planners are adopting the view that the public doesnÃ¢â¬â¢t consider heliports the best use of land. Unfortunately, there are cities which have public use heliports, but city officials felt that a new convention centre parking lot would better serve the public and generate revenue as opposed to expenses. (Bednarek, 2001). Reference: Bednarek, J, R. (2001). AmericaÃ¢â¬â¢s Airport. Texas A M University Press.
Assessment of Plants for Anti Asthmatic Drugs Introduction Asthma is a respiratory inflammatory disease characterized by narrowing of bronchial airway. There are changes in level of cytokines, eosinophils, lymphocytes, mast cells, and other inflammatory cell products. As high level of IgE binds to mast cell receptors, it interacts with antigen, resulting in inflammatory reactions, like the release of mediators (prostaglandins, histamines, and leukotrienes). Hence, bronchoconstriction is triggered. Asthma affects 300 million people across the world and an estimate of a further 100 million will suffer by 2025 (Taur D.J. and Patil R.Y., 2011). Now, there are more and more asthma patients and research teams looking for natural or complementary alternatives to treat asthma. This is because the modern asthma therapy has caused many adverse effects. The natural plant used to treat asthma should have immunomodulatory, smooth-muscle relaxants, antihistamine, anti-inflammatory and allergic activity. In the Ayurveda context, an anti-asthmatic plant drug should have anti-kapha and anti-vata properties (Taur D.J. and Patil R.Y., 2011). Countless natural plants are used as the natural source for anti-asthmatic drugs. After intense research, a particular molecule with good therapeutic properties is identified and extracted from the plants. Then, the molecule will undergo many modifications in the laboratories, be produced in large scale manufacture, put into various dosage forms and marketed to the public. The examples of such plant drugs are Aerva lanta Linn (Amaranthaceae), Cnidium monnieri (Umbelliferae), Euphorbia hirta (Euphorbiaceae), Mentha spicata L, and Olea europea (Oleaceae) (Taur D.J. and Patil R.Y., 2011). Selection of 4 plant drugs 4 drugs are being selected for their anti-asthmatic properties: Quercetin Ephedrine Cromolyn sodium Theophylline Drug Category Plant source Properties Quercetin (Yikrazuul, 2008) Flavonol Caper Quercetin potentiates Ã ² receptor stimulation via phosphodiesterase inhibition of PDE4 and PLCÃ ². This relaxes airway muscles (Drug Bank, 2014). It is also an effective bronchodilator and it prevents release of histamine and other inflammatory chemicals (Drug Bank, 2014a). Ephedrine (NEUROtiker, 2008) Sympathomimetic amine Ma Huang As a bronchodilator and decongestant, ephedrine is a potent sympathomimetic that stimulates Ã ± and Ã ² receptors. It reduces swelling and vasoconstriction in lung airways. As your airway widens, you can breathe more easily (RxList, 2009). Cromolyn Sodium (Fvasconcellos, 2009) Chromone complex Khellin Cromolyn sodium inhibits mast cell degranulation, hence there is no release of histamine and slow-reacting substance of anaphylaxis. Type I hypersensitivity is ceased. Besides, cromolyn sodium may inhibit leukotriene release and calcium entry (Drug Bank, 2014b). Theophylline (Fuse809, 2014) Methylxanthine Cacao treeandcocoa tree Theophylline relaxes bronchial smooth muscles and reduces their responsiveness to allergen and histamine. It inhibits type III and type IV phosphodiesterase (PDE) which break downs cAMP, resulting in bronchodilation. It also blocks adenosine A2B receptor and subsequently, bronchoconstriction. Histone deacetylase is activated to prevent inflammatory gene transcription (Drug Bank, 2014c). Table 1: Drug, its category, plant source and properties. Plant Biological source Chemical constituents Family Scientific name Picture Caper bark,bud,leaves Rutin(Quercetin 3-Rutinoside),Quercetin 7-Rutinoside,Quercetin 3-Glucoside-7-Rhamnoside,Kaempferol-3-Rutinoside,Kaempferol-3-Glucoside, AndKaempferol-3-Rhamnorutinoside (Winter R, 1978). Capparaceae Capparis spinosa (ThomÃ © O. W., 1885) Ma Huang Stem Ephedrine, pseudoephrine Ephedraceae Ephedra sinica, Ephedra intermedia, Ephedra equisetina, Ephedra distacha, Ephedra trifurca (Climbjm, 2000) Khellin Seeds, fruits 1% of Khellin and 0.3% of visnagin are found in fruits (Drugs.com, 2009). Apiaceae Ammi visnaga (Sipler D, 2004) Cacao treeandcocoa tree Seeds The seeds contain about 2% of theobromine and 40-60% of solid fat (Grieve M, 2014). Malvaceae Theobroma cacao (Luisovalles, 2007) Table 2: Biological source, chemical constituent, family and scientific name of each plant. Different methods of screening The following two screening methods are done to uncover the chemical properties and effects of usage of drug quercetin. Method 1 is about using High-Performance Liquid Chromatography with electrochemical detection (HPLC-ED) to extract rutin out of plant extracts based on its chemical properties. Method 2 is the involvement of guinea pigs to compare anti-asthmatic effect of quercetin with other drugs like cromolyn sodium. Screening 1: Ã¢â¬Å"Bronchoprotective activity in mice against various mediators.Ã¢â¬ Mice were exposed to either 4% w/v acetycholine bromide in 5% NaHÃ ¢Ã¢â¬Å¡Ã¢â¬Å¡POÃ ¢Ã¢â¬Å¡Ã¢â¬Å¾ or 5% egg-albumin or 2% w/v histamine dihydrochloride aerosol in histamine chamber under constant pressure. Bronchospasm was then induced. The mice showed progressive dyspnea. The end point of PCD (pre-convulsive dyspnea) was identified from the time of exposure to the onset of dyspnea, leading to convulsion. When PCD started, the mice were removed from the chamber and be exposed to the fresh air for recovery (Bahekar R.H. et al., 2000). After 2 days, the mice were given different test drugs. The time for onset of PCD was measured against that induced by acetycholine bromide, egg-albumin or histamine dihydrochloride aerosol. The bronchoprotective effect of each drugs was calculated using the following formula (Bahekar R.H. et al., 2000): TÃ ¢Ã¢â¬Å¡Ã was a mean of control PCD time. TÃ ¢Ã¢â¬Å¡Ã¢â¬Å¡ was a PCD time after drug treatment. Screening 2: Ã¢â¬Å"Quercetin inhalation inhibits the asthmatic responses by exposure to aerosolized-ovalbumin in conscious guinea-pigs.Ã¢â¬ Guinea pigs were actively sensitized with aerosolized-ovalbumin (AOA) (2w/v% in saline, inhalation for 3 min) in the double-chambered plethysmograph, triggering immediate (IAR), late phase (LAR) and late late phase (LLAR) asthmatic response. A doubling in skin thickness means a success in sensitization. Recruitment of histamine, leukocytes, and protein contents, specific airway resistance (sRaw), and phospholipase A2 (PLA2) activity in bronchoalveolar lavage fluid (BALF) were measured. After that, the guinea pigs were made to inhale different test drugs for 2 minutes. The effect was compared between the drugs (Moon H et al, 2008). The respiratory function of guinea pigs were measured using double-chambered plethysmograph. Tidal volume, respiratory rate, tidal airflow and sRaw were measured. Quercetin reduced sRaw by 57.15 +/- 3.82% in IAR; 57.72 +/- 7.28% in LAR as well as 55.20 +/- 5.69% in LLAR. Cromolyn sodium significantly reduced sRaw in all three phases (Moon H et al, 2008). Comparison between screening 1 and screening 2: Both screening methods use animals as the in vivo test system, inhalation as dosage form and chamber as the place for induction of asthma in animals. Both are used to measure the anti-asthmatic effects of different test drugs. Screening method 1 Difference Screening method 2 Mice Test animals Guinea pigs 4% w/v acetycholine bromide in 5% NaHÃ ¢Ã¢â¬Å¡Ã¢â¬Å¡POÃ ¢Ã¢â¬Å¡Ã¢â¬Å¾ or 5% egg-albumin or 2% w/v histamine dihydrochloride aerosol Chemical inducing asthma effects Aerosolized-ovalbumin (AOA) (2w/v% in saline, inhalation for 3 min) The time for onset of PCD Measure of drug effects Tidal volume, respiratory rate, tidal airflow and sRaw Bahekar et al. Researchers Hee Moon et al. Table 3: Differences between the screening methods. Side effect of the plant drugs Despite the popular claims that drugs from natural sources are safe and effective over the long-term, patients should not be fooled for thinking that natural drugs are safer than synthetic modern medicines. The same goes to the anti-asthmatic drugs. The side effects of the plant drugs are: Drugs Side effects Caution Solutions Quercetin Headacheor tingling in arms and legs, kidney damage (high doses) (WebMD, 2013a) Pregnant orbreastfeeding Interaction with antibiotics Cyclosporine,warfarin, or drugs (the function can be changed by theliver) (WebMD, 2013). Consult your doctor if the symptoms do not resolve within 2 or 3 weeks after starting taking this medicine. Ephedrine Dizziness, headache, nausea, allergic reactions, difficulty urinating (Drugs.com, 2014). Allergy to this medication Asthma Monoamine oxidase (MAO) inhibitor High blood pressure Heart disease (Drugs.com, 2014a). Consult your doctor if the symptoms do not resolve within 1 week after starting taking this medicine or you develop a high fever. Cromolyn sodium Nausea, joint pain, headache,mild stinging, burning ortrouble sleeping (WebMD, 2013b). Allergy to cromolyn sodium Kidney disease Liver disease (Drugs.com, 2014b). Consult your doctor if the symptoms do not resolve within 2 or 3 weeks after starting taking this medicine. Theophylline Chest pain, fainting, increase in urine volume, pounding or rapid pulse, persistent vomiting, seizures and shakiness (Drugs.com, 2014c). Breastfeeding (Theophylline can be present in breast milk, harming the baby) Anyone under 18 years old without medical advice (Drugs.com, 2014c). When your body gets used to the drug, the side-effects will disappear. Seek for professional health to reduce these side-effects. Table 4: Side-effects, cautions and solutions for each plant drug. Natural plant drugs do have their side-effects. Drug users have to be alert with the effects and take necessary precautionary steps or consult a doctor when any suspicious symptoms are detected. Conclusion Nowadays, you can find countless of prescriptions and over-the-counter medicines derived from plants. During the ancient times, plants have been the exemplary sources of drugs.They just do not get created entirely from zero in lab, but the researchers and scientists trawled through jungles, wetlands, rivers and grasslands they can find, searching for better compounds to test against asthma. Some of the natural anti-asthmatics underwent the most vigorous clinical trials imaginable, while some were not recognized for its functions due to lack of valid evidence. For example, the benefits of Quercetin in asthma are not known, while theophylline is the certified first line treatment for decades. There are many other plant drugs that have similar anti-asthmatic activity, like wild Licorice, Gingko Biloba, Anise (apinene and creosol), garlic and leaf of Parsley. All must undergo the most stringent quality control and quality assurance, together with firm uphold of Global Manufacturing Pract ice to ensure the quality, efficacy and safety of the plant drugs. So far, there is no cure for asthma. The effects of all the anti-asthmatic drugs and medicine, no matter which group it belongs, discovered has been limited to managing and controlling symptoms of asthma. However, there are more and more studies and researches, hoping to find a perfect drug to effectively and safely cure asthma (Taur D.J. and Patil R.Y., 2011). Reference Bahekar R.H. et al. 2000. New Bronchodilators 2: Synthesis Of 6-Alkylbenzimidazo [1,2-C] Quinazolines.Indian Journal of Pharmaceutical Sciences, [Online]. 62/1, 41-45. Available at: http://www.ijpsonline.com/article.asp?issn=0250-474X;year=2000;volume=62;issue=1;spage=41;epage=45;aulast=Bahekar;type=0[Accessed 17 November 2014]. Climbjm, (2000),Mormon Tea in Arches NP[ONLINE]. Available at: http://upload.wikimedia.org/wikipedia/commons/thumb/f/f2/Mormon_Tea_in_Arches_NP_-_July_2008.jpg/1024px-Mormon_Tea_in_Arches_NP_-_July_2008.jpg[Accessed 09 November 14]. Drug Bank. 2014a.Quercetin. [ONLINE] Available at:http://www.drugbank.ca/drugs/DB04216. [Accessed 20 November 14]. Drug Bank. 2014b.Cromoglicic acid.Available: http://www.drugbank.ca/drugs/DB01003. Last accessed 6th Nov 2014. Drug Bank. 2014c.Theophylline.Available: http://www.drugbank.ca/drugs/DB00277. Last accessed 6th Nov 2014. Drug Bank. 2014d.Ephedrine.Available: http://www.drugbank.ca/drugs/DB01364. Last accessed 6th Nov 2014. Drugs.com. 2009.Khella. [ONLINE] Available at:http://www.drugs.com/npp/khella.html. [Accessed 12 November 14]. Drugs.com. 2014a.Ephedrine.Available: http://www.drugs.com/ephedrine.html. Last accessed 7th Nov 2014. Drugs.com. 2014b.Cromolyn sodium. [ONLINE] Available at:http://www.drugs.com/mtm/cromolyn-sodium.html. [Accessed 20 November 14]. Fuse809, (2014),Structure of[ONLINE]. Available at: http://upload.wikimedia.org/wikipedia/commons/thumb/7/7f/Theophylline2DCSD.svg/612px-Theophylline2DCSD.svg.png[Accessed 20 November 14]. Fvasconcellos, (2009),Skeletal formula of cromoglicic acid (cromoglicate, cromolyn)[ONLINE]. Available at:http://upload.wikimedia.org/wikipedia/commons/thumb/1/10/Cromoglicic_acid.svg/970px-Cromoglicic_acid.svg.png[Accessed 20 November 14]. Grieve M. 2014.Cacao. [ONLINE] Available at:https://www.botanical.com/botanical/mgmh/c/cacao-02.html. [Accessed 12 November 14]. Luisovalles, 2007,Matadecacao[ONLINE]. Available at: http://upload.wikimedia.org/wikipedia/commons/thumb/5/5a/Matadecacao.jpg/640px-Matadecacao.jpg[Accessed 09 November 14]. Moon H. et al. 2008. Quercetin inhalation inhibits the asthmatic responses by exposure to aerosolized-ovalbumin in conscious guinea-pigs.Archives of Pharmacal Research. 31 (6), p771-772. NEUROtiker, (2008),Structure of (Ã¢Ëâ)-Ephedrine[ONLINE]. Available at:http://upload.wikimedia.org/wikipedia/commons/thumb/9/91/(-)-Ephedrin.svg/207px-(-)-Ephedrin.svg.png[Accessed 20 November 14]. RxList. 2009.Ephedrine.Available: http://www.rxlist.com/ephedrine-drug/clinical-pharmacology.htm. Last accessed 6th Nov 2014. Sipler D, 2004,Ammi Visnaga[ONLINE]. Available at: http://upload.wikimedia.org/wikipedia/commons/thumb/1/15/Ammi_Visnaga_(289632722).jpg/800px-Ammi_Visnaga_(289632722).jpg[Accessed 09 November 14]. Taur D.J., Patil R.Y. (2011). Some medicinal plants with antiasthmatic potential: a current status.Asian Pac J Trop Biomed. 1 (5), p413Ã¢â¬â418. ThomÃ © O.W., 1885,Illustration Capparis spinosa0[ONLINE]. Available at:http://upload.wikimedia.org/wikipedia/commons/thumb/7/7c/Illustration_Capparis_spinosa0.jpg/640px-Illustration_Capparis_spinosa0.jpg[Accessed 11 November 14]. WebMD. 2013a.Quercetin.Available: http://www.webmd.com/vitamins-and-supplements/quercetin-uses-and-risks. Last accessed 7th Nov 2014. WebMD. 2013b.Mast Cell Stabilizers for Long-Term Control of Asthma. [ONLINE] Available at: http://www.webmd.com/asthma/mast-cell-stabilizers-for-long-term-control-of-asthma. [Accessed 20 November 14]. Winter R. 1978. A Consumers Dictionary of Food Additives. Crown Publishers, Inc., New York. Yikrazuul, (2008),Quercetin[ONLINE]. Available at: http://upload.wikimedia.org/wikipedia/commons/thumb/8/81/Quercetin.svg/800px-Quercetin.svg.png[Accessed 20 November 14].
Tuesday, August 20, 2019
Jackson as a President: Yesterday and Today The Andrew Jackson Administration, from 1829 to 1837, was very important in American history. A self-made man, Jackson exemplified republican virtues by restraining a centralized government and promoting the powers of the people. His administration left a lasting impact on American politics. With his extreme usage of the presidential veto, Jackson strengthened the executive branch and rendered it equal in power to the legislative branch. These Jacksonian ideals of decentralized government can still be seen in politics to this day. Jackson was the first American president to have come from the frontier society of the American West. He was a "one-generation aristocrat" (Hoftstedder, 58) whose ambitions were to be wealthy and receive military glory rather than have political power (although military glory is a good way to gain popular support and political power). Jackson gained 'national hero' status after his military victory at the Battle of New Orleans. This victory, along with wounds from his participation in the Revolutionary War, gave him the popular support he needed for a strong presidency. Although Jackson lost in his first attempt at the Presidency, he quickly learned from his mistakes and won the election of 1828 by 95 electoral votes (Norton, 359). During his administration Jackson was faced with many key issues, of which the Nullification crisis is an example. This was a crisis over the doctrine of nullification, which was being strongly pushed by South Carolina. According to this doctrine, the state had the right to nullify government legislature that was inconsistent with its own. This doctrine was not used until 1832 when a new tariff was imposed that would reduce some duties but retain high taxes on many imports. The south felt this tariff would make them pay for northern industrialism, and they did not want to succumb to the will of the North. Jackson was against this theory of Nullification because he was a strong supporter of the Union. He took action against this by publicly 'nullifying nullification' and by moving troops into South Carolina to help the federal marshals collect the unpaid duties. Finally a compromise tariff was passed in 1833 which increased the number of duty free items and reduced other duties. Jacks on's decisive actions in the Nullification crisis helped define the powers of the central government more clearly, they made it clear to the states that he would not suffer their tyranny, which might break up the Republic, just as the States would not tolerate a tyrannical central government.
Monday, August 19, 2019
Emily Rice Both Ã¢â¬Å"Lamb to the slaughterÃ¢â¬ and Ã¢â¬Å"The Speckled BandÃ¢â¬ shares some of the characteristics of murder mysteries. Explain the similarities and differences between the two stories and say which story you think is more compelling to read. After reading both Ã¢â¬Å"Lamb to the slaughterÃ¢â¬ and Ã¢â¬Å"The Speckled BandÃ¢â¬ I intend to analyse the stories in detail showing their similarities, differences and success in fulfilling my expectations of a murder mystery story, taking into consideration that the two stories were written at very different periods in history. In order to do this I will make comparisons between characters, settings, language and overall story line, etc. I will constantly be considering how writing techniques and styles have changed through time and how this affects the story. Finally, I will attempt to come to a conclusion stating which story is generally most compelling to read. Roald Dahl and Arthur Conan Doyle were very different authors with very different writing styles, but they shared the same love for writing stories with a twist and for pleasing their readers in their own unique ways. They were both born in different centuries, had dissimilar views and were very incomparable for their time. Arthur Conan Doyle knew what the public wanted to read, they wanted to be able to associate with and love the main character, Sherlock Holmes. In this age, crime was at an all time high and people lived in fear of crime; with knowledge of this is, he decided to create an appropriate character. So, Conan Doyle wrote of a character that could solve mysteries and counteract crime in such a way that amazed the Victorian public so much that they became dependant on the stories. This meant that Cona... ...he murderer. I found this interesting. There were very clear difference in the two stories such as the time that they were written, the style of language and general story line. But, after looking more deeply into the plot I have found out that there are a lot of similarities between the stories. Even though writing styles have changed over time, the fact that authors need to know about their readers is a very important part of writing a story. After all, if the audience donÃ¢â¬â¢t like reading a certain story, it is likely that the rest of the nation wonÃ¢â¬â¢t as nationalities usually share beliefs and opinions. If a story or book contradicts the opinions of people at the time they were written, the story will most likely be unsuccessful. In conclusion, the most important factor about these two stories is that they were suitable for the time they were written.
Sunday, August 18, 2019
The Information Age Ã¢â¬ Broadening the Gap between the HaveÃ¢â¬â¢s and the Have NotÃ¢â¬â¢s :: Exploratory Essays Research Papers
The Information Age Ã¢â¬â Broadening the Gap between the HaveÃ¢â¬â¢s and the Have NotÃ¢â¬â¢s The rise of computer technology and the internet has had drastic impacts on how society now functions; it has become a major force in almost every aspect of society, from business, to entertainment, to education. The digital divideÃ¢â¬â¢s impact on education has completely changed the way students conduct their work, which has opened doors of knowledge for students that were once never considered possible, making the computer and internet an essential (and often the most important) tool for any student. But the rise of the availability of the computer and the internet has not been equally spread across the population, drastically disadvantaging some section, while giving other portions a somewhat unfair advantage. This is what is known as the digital divide, which is heavily present throughout North America , putting certain demographics at a disadvantage, while favouring others. The digital divide is formally defined as Ã¢â¬Å"the gap in Internet and computer usage between [the] rich and poor; anglos and minoritiesÃ¢â¬ (Straubhaar & LaRose, 5). This term became popular in the mid 1990Ã¢â¬â¢s, the same time as computers and the internet began to enter into mainstream society (Digital, 2004). The main minorities that are affected by the digital divide in North America are visible ethnic minorities, low-income families, the disabled, and the elderly. One of the main principles of the digital divide focuses on the every widening gap that is becoming more and more present across North America in the access and availability to computers and the internet. The reason why it is important to be aware of this gap is because the computer and the internet have become such an essential piece of what is now considered to be a Ã¢â¬ËeverydayÃ¢â¬â¢ technology. In developed countries, such as Canada and the United States ( North America ) computers and the internet have grown to become an almost essential technology. More and more jobs now require some sort of computer related knowledge or skills, especially in the professional field. Minorities are already under-represented in professional jobs, and the digital divide will help to continue that trend. If a certain minority group has little access to and knowledge of computers and the internet, they will be less likely to embrace it, and more likely to fear the technology, pushing them further down the ladder of Ã¢â¬Ëupward mobilityÃ¢â¬â¢.
Saturday, August 17, 2019
CHAPTER 1 AUDITING AND THE PUBLIC ACCOUNTING PROFESSION Ã¢â¬â INTEGRITY OF FINANCIAL REPORTING |LEARNING CHECK | 1. SEVERAL COMMON ATTRIBUTES OF ACTIVITIES DEFINED AS AUDITING ARE (A) SYSTEMATIC PROCESS, (B) OBJECTIVELY OBTAINING AND EVALUATING EVIDENCE, (C) ASSERTIONS ABOUT ECONOMIC ACTIONS AND EVENTS, (D) DEGREE OF CORRESPONDENCE, (E) ESTABLISHED CRITERIA, (F) COMMUNICATING THE RESULTS, AND (G) INTERESTED USERS. 2.A financial statement audit involves obtaining and evaluating evidence about an entity's financial statements for the purpose of expressing an opinion on whether the statements are presented fairly in conformity with established criteriaÃ¢â¬âusually GAAP. Thus, the nature of the auditor's report is an opinion on the fairness of the financial statement presentation. A compliance audit involves obtaining and evaluating evidence to determine whether certain financial or operating activities of an entity conform to specified conditions, rules, or regulations.A report on a compliance audit takes the form of a summary of findings or assurance regarding degree of compliance. An operational audit involves obtaining and evaluating evidence about the efficiency and effectiveness of an entity's operating activities in relation to specified objectives. Reports on such audits include an assessment of efficiency and effectiveness and recommendations for improvements. 3. Independent auditors are individual practitioners or members of public accounting firms who render professional auditing services to clients. These services may involve financial statement audits, compliance audits, and operational audits.Internal auditors are employees of the companies they audit. They are involved in an independent appraisal activity, called internal auditing, as a service to the organization. Internal auditors are primarily concerned with compliance and operational audits. Government auditors are employed by various local, state, and federal governmental agencies. They ma y be involved in all three types of audits. 4. a. The financial statement audit is a form of an examination engagement in which the auditor provides reasonable assurance that the financials statements are free of material misstatement.The CPA might also perform an engagement to examine a forecast or a projection in which the auditor provides reasonable assurance that the forecast or projection reflects the underlying assumptions and that there is support reasonable for the underlying assumptions. A CPA might also perform an engagement to examine an assertion regarding compliance with laws or regulations in which the auditor provides reasonable assurance that the entity complied with laws or regulations. b.A review of financial statements is an engagement in which the CPA provides negative assurance that he or she is not aware of any material modifications that need to be made to the financial statements in order for them to be in conformity with GAAP. 5. Accounting and compilation s ervices provide financial statement users and decisions makers with relevant information. However, they are not designed to test the reliability of such information. The primary benefit received is information that may be relevant to a decision, even though evidence is not obtained about the reliability of such information. . The following table summarizes several assurance services provided by CPAs and explains the how they improve the relevance or reliability of information used by decision makers. |Assurance Service |How the service improves the relevance or reliability of information used by decision makers | |CPA Risk Advisory |Provides relevant information to management or the board of directors about business risks faced| | |by an entity.It ma also provide information about the reliability of managementÃ¢â¬â¢s system for | | |identifying and monitoring business risks. | |CPA Performance View |Provides relevant financial and nonfinancial information to management or the boar d of directors| | |about the entityÃ¢â¬â¢s performance. It ma also provide information about the reliability of | | |managementÃ¢â¬â¢s system for monitoring the entityÃ¢â¬â¢s performance. | 7. a.The audit provides reasonable assurance that financial statement information is free of material misstatements. Decision makers can uses financial information to anticipate business opportunities and to make business decisions based with reasonable assurance that the information set used to make decisions is reliable. b. A review of financial statements provides less assurance about the reliability of financial information than that provided by an audit. The CPA provides negative assurance that he or she is not aware of any material modifications that need to be made to the financial statements in order for them to be in conformity with GAAP.This service is focused on both the relevance and reliability of information used by decision makers. A compilation does not provide assurance abo ut the reliability of financial statement information used by decision makers. However, a compilation service may provide decision makers with relevant information that they would not otherwise have. c. The CPA risk advisory service may transform complex information into knowledge by helping management better understand business risks. The CPA risk advisory service may also provide assurance about the reliability of information produced by managementÃ¢â¬â¢s system of evaluating business risks. . The origin of the company audit as we know it can be linked to British legislation during the industrial revolution in the mid-1800s. One or more stockholders designated by other stockholders initially performed company audits, but subsequent revisions in the legislation permitted the use of outside independent auditors, giving rise to the formation of auditing firms. The focus of these early audits was on finding errors in the balance sheet accounts and stemming the growth of fraud associ ated with the increasing phenomenon of professional managers and absentee owners.Several important milestones in the rise of the U. S. profession were (1) the passage of legislation (2) the stock market crash of 1929 which drew attention to deficiencies in financial reporting and produced a challenge to the accounting profession to provide stronger leadership, (3) adoption of a requirement by the New York Stock Exchange in 1933 that all listed corporations obtain an audit certificate from an independent CPA, and (4) passage of the Securities Act of 1933 and the Securities Exchange Act of 1934 which added to the demand for audit services for publicly owned companies.Three important changes in audit practice that evolved by the 1040s were (1) a shift from detailed verification of accounts to sampling or testing as the basis for rendering an opinion on the fairness of financial statements, (2) development of the practice of linking the testing to be done to the auditor's evaluation of a company's internal controls, and (3) deemphasis of the detection of fraud as an audit objective.In recent years, the profession has come under increasing pressure to reverse the deemphasis on detecting fraud as the public's expectation that the auditor will detect fraud persists. The quality of audits was questioned when a series of restatements of earnings from public companies such as Sunbeam, Waste Management, Xerox, Adelphia, Enron and WorldCom brought about a crisis of confidence in the work of auditors.By 2002 the collapse of Enron and WorldCom led Congress to pass the Sarbanes-Oxley Act of 2002. This act created the Public Companies Accounting Oversight Board (PCAOB) and gave it responsibility for setting auditing, ethics, independence, and quality control standards for audits of public companies. 9. Four factors that contribute to the need for independent audits are (a) conflict of interest, (b) consequence, (c) complexity, and (d) remoteness. Collectively these factors co ntribute to information risk. 0. Financial statement audits enable companies to (a) meet statutory and other regulatory requirements that must be satisfied in order to gain access to capital markets, (b) obtain debt and equity financing at a lower cost of capital, (c) deter inefficiency and errors in the accounting function and reduce the risk of fraud in the accounting and financial reporting process, and (d) make internal control and operational improvements based on suggestions made by the auditor as a by-product of the audit. 1. The limitations of a financial statement audit include the fact that an auditor works within fairly restrictive economic limits that impose time and cost constraints and necessitate the use of selective testing or sampling of the accounting records and supporting data. Also, the auditor's report must usually be issued within three months of the balance sheet date, which affects the amount of evidence that can be obtained.The availability of alternative a ccounting principles permitted under GAAP, and the impact of accounting estimates and uncertainties on the financial statements represent additional inherent limitations on financial statement audits. 12. Six public sector organizations include (1) the Securities and Exchange Commission, (2) state boards of accountancy, (3) the U. S. General Accounting Office, (4) the Internal Revenue Service, (5) state and federal courts, and the U.S. Congress. Five private sector organizations associated with the public accounting profession include (1) the Public Companies Accounting Oversight Board, (2) the American Institute of Certified Public Accountants, (2) State Societies of Certified Public Accountants, (4) Practice Units (CPA firms), and (5) Accounting Standard Setting Bodies Ã¢â¬â principally the Financial Accounting Standards Board (FASB) and Governmental Accounting Standards Board (GASB). 3. The Securities and Exchange Commission regulates the distribution of securities offered for public sale and subsequent trading of securities on stock exchanges and over-the-counter markets. The SEC also has the authority to establish GAAP for companies under its jurisdiction, and it currently recognizes the pronouncements of the FASB as constituting GAAP in the filing of financial statements with the agency.In some instances, however, the SECÃ¢â¬â¢s disclosure requirements exceed GAAP. Finally, the SEC also exerts considerable influence over auditing profession. The Sarbanes-Oxley Act of 2002 established a private sector, Public Companies Accounting Oversight Board to oversee the audit of public companies that are subject to securities laws. The PCAOBÃ¢â¬â¢s rulemaking process results in proposals that do not take effect until the SEC approves them. 14. a.The PCAOB has authority in five major areas (1) registering public accounting firms that audit the financial statements of public companies, (2) setting quality control standards for peer review of auditors of public companies and conducting inspections of registered public accounting firms, (3) setting auditing standards for audits of public companies, (4) setting independence and ethics rules for auditors of public companies, (4) performing other duties or functions to promote high professional standards for public company audits, and enforce compliance with the Sarbanes-Oxley Act of 2002. . Three important AICPA divisions, or teams, that have a direct impact on auditors are (1) the AICPA Practice Monitoring Program is responsible for quality control standards and peer reviews of firms that provide assurance services to private companies, (2) the Auditing and Attest Standards Team sets auditing and attest standards for audit, accounting, and review services provided to private companies, and (3) the Professional Ethics Division is responsible for setting and enforcing the AICPA Code of Professional Conduct. 15. a.A CPA firm may be organized as a proprietorship, partnership, Professional Corpo ration, or any other form of organization permitted by state law or regulation (including limited liability partnerships (LLPs) and limited liability corporations (LLCs)). b. CPA firms are often classified into the following four groups: (1) Big Four, (2) Second Tier, (3) Regional, and (4) Local. 16. a. The purpose of the profession's multilevel regulatory framework is to help assure quality in the performance of audits and other professional services. b. The four components of the profession's multilevel regulatory framework are: Standard-setting. The private sector establishes standards for accounting, auditing, ethics, and quality control to govern the conduct of CPAs and CPA firms. Ã¢â¬ ¢ Firm regulation. Each CPA firm adopts policies and procedures to assure that practicing accountants adhere to professional standards. Ã¢â¬ ¢ Self-or peer regulation. The AICPA has implemented a comprehensive program of self-regulation including mandatory continuing professional education, pee r review, audit failure inquiries, and public oversight. Government regulation. Only qualified professionals are licensed to practice, and auditor conduct is monitored and regulated by state boards of accountancy, the SEC, and the courts. 17. The five elements of quality control are (1) independence, integrity and objectivity, (2) personnel management, (3) acceptance and continuance of engagements, (4) engagement performance, and (5) monitoring. 18. a. The key elements of the PCAOB inspection program includes: Ã¢â¬ ¢ Inspecting and reviewing selected audit and review engagements of the firm. Evaluating the sufficiency of the firmÃ¢â¬â¢s quality control systems and the firmÃ¢â¬â¢s documentation and communication of that system. Ã¢â¬ ¢ Performing such other testing of the audit, supervisory, and quality control procedures of the firm as are necessary or appropriate in light of the purpose of the inspection and the responsibilities of the board. The PCAOB conducts annual inspecti ons of firms that regularly provide audit reports for over 100 public companies.The PCAOB inspects the quality control activities of firms that provide audit reports for 100 or fewer public companies every three years. b. The purpose of the AICPA practice monitoring (peer review) program is to: Ã¢â¬ ¢ Determine that a firmÃ¢â¬â¢s system of quality control for its accounting and auditing practice has been designed in accordance with quality control standards established by the AICPA. Ã¢â¬ ¢ Determine that a firmÃ¢â¬â¢s quality control policies and procedures were being complied with to provide the firm with reasonable assurance of conforming with professional standards. Determine that a firm has demonstrated the knowledge, skills, and abilities necessary to perform accounting, auditing, and attestation engagements in accordance with professional standards, in all material respects. |Comprehensive Questions | 1. 19 (Estimated time Ã¢â¬â 20 minutes) a. Internal auditing is an independent appraisal activity performed by employees of the company being audited. The objective of internal auditing is to assist management in the effective discharge of its responsibilities.External auditing is done by independent, external auditors for the purpose of expressing an opinion on the fairness of the company's financial statements. Governmental auditing is done by government auditors to determine (1) fairness of financial reports, (2) compliance with applicable laws and regulations, (3) efficiency and economy of operations, and (4) effectiveness in achieving program results. b. The Public Companies Accounting Oversight Board and the American Institute of Certified Public Accountants, the Institute of Internal Auditors, and the U.S. General Accounting Office establish practice standards for independent, internal, and government auditors, respectively. c. The audits serve different purposes and are made by different types of auditors. Auditing only by internal auditing will not satisfy the requirements of stock exchanges and the SEC for independent audits by external auditors. Moreover, internal audits will not satisfy all government requirements for audits, particularly in the area of compliance with applicable laws and regulations.In sum, each type of auditing is necessary. 1. 20 (Estimated time Ã¢â¬â 30 minutes) |a. Type of Audit |b. Type of Auditor(s) |c. Primary Recipient(s) | |1. Financial statement (1) |Independent(1) |Stockholders, investors, regulatory agencies, and| | | |general public | |2.Operational (3) |Internal (2), Independent(1) |Senior Management | |3. Compliance (2) |Government Ã¢â¬â IRS (4) |IRS | |4. Operational (3) |Government Ã¢â¬â GAO (3) |Congress | |5. Financial statement (1) |Independent (1) |Creditors | |6.Operational (3) |Internal (2) |Management | |7. Compliance (2) |Government Ã¢â¬â GAO (3) |Congress | |8. Compliance (2) |Independent (1), Internal (2), |Congress | | |and Government Ã¢â¬â GAO (3) | | |9.Financial Statement (1) |Independent (1) |Citizens, taxpayers | |10. Operational (3) |Government Ã¢â¬â GAO (3) |Congress | |11. Compliance (2) |Independent (1), Internal (2) |Bondholders | |12. Compliance (2) |Internal (2), Independents (1) |Management | 21. Estimated time Ã¢â¬â 15 minutes) a. The first step in the accountantÃ¢â¬â¢s value chain involves capturing data about business events, such as data about sales and the collection of receivables. The second step involves developing an information set that communicates the total picture with integrity and objectivity. The relevant information set here might include information about sales, receivables and the calculation of inventory turn days. Transforming complex information into knowledge involves understanding how the clientÃ¢â¬â¢s receivable collection period (58 days) compares with the rest of the industry.In this case the 75% of the industry collect their receivables faster than the client. Anticipating an d creating the opportunity involves recognizing that the client will improve its cash flow if it brings its collection days more in line with the industry median. This may further involve a study of specific customers that are delinquent and considering how to take steps to speed collection. The final stage involves managementÃ¢â¬â¢s implementation of tighter credit policies, improved discounts for paying quickly, or charging interest for being delinquent. b.A financial statement audit is important as it provides reasonable assurance that the sales and receivables information that is being used to make business decisions is free of material misstatement. If the information supporting the calculation of accounts receivable turn days is materially understated, the company may not recognize that it needs to take steps to improve cash flows, and in turn, make poor business decisions. 22. (Estimated time Ã¢â¬â 20 minutes) a. The benefits of a high quality audit include the following : Ã¢â¬ ¢ Access to Capital Markets.An audit allows companiesÃ¢â¬â¢ access to public securities markets. In many cases, companies also need audits to support a lenderÃ¢â¬â¢s loan decisions. Ã¢â¬ ¢ Lower Cost of Capital. An audit often allows companies to obtain capital at a lower cost of capital, because of the reduced information risk associated with audited financial statements. Ã¢â¬ ¢ Deterrent to Inefficiency and Fraud. Research has demonstrated that when employees know that an independent audit is to be made, they take care to make fewer errors in performing accounting functions and are less likely to misappropriate company assets.The fact that financial statement assertions are to be verified reduces the likelihood that management will engage in fraudulent financial reporting. Ã¢â¬ ¢ Control and Operational Improvements. Based on observations made during a financial statement audit, the independent auditor often makes suggestions to improve internal control, to evaluate managementÃ¢â¬â¢s assessments of business risks, to recommend improved performance measures, and to make recommendations to achieve greater operational efficiencies within the clientÃ¢â¬â¢s organization.Your fellow business student is correct that these benefits are not achieved when an audit is not performed in accordance with professional standards. b. Even an audit performed in accordance with professional standard may not detect every material misstatement in financial statements. The following inherent limitations explain why an audit can only provide reasonable assurance that financial statements are free of material misstatement, not a guarantee that the financial statements are accurate. Ã¢â¬ ¢ Reasonable Cost. Audits must be performed at a reasonable cost.Auditors use selective testing, or sampling, of the accounting records and supporting data. In addition, the auditor may choose to test internal controls and may obtain assurance from a well-functioning system of int ernal controls. Audits cannot audit every transaction. Ã¢â¬ ¢ Reasonable Length of Time. The auditorÃ¢â¬â¢s report on many public companies is usually issued three to five weeks after the balance sheet date. This time constraint may affect the amount of evidence that can be obtained concerning events and transactions after the balance sheet date that may have an effect on the financial statements.Moreover, there is a relatively short time period available for resolving uncertainties existing at the statement date. Ã¢â¬ ¢ Alternative Accounting Principles. Alternative accounting principles are permitted under GAAP. Financial statement users must be knowledgeable about a companyÃ¢â¬â¢s accounting choices and their effect on financial statements. For example, there may be a material difference between the value of inventory using LIFO or FIFO. Ã¢â¬ ¢ Accounting Estimates. Estimates are an inherent part of the accounting process, and no one, including auditors, can foresee the ou tcome of uncertainties.Estimates range from the allowance for doubtful accounts and an inventory obsolescence reserve to impairment tests for fixed assets and goodwill. An audit cannot add exactness and certainty to financial statements when these factors do not exist. 1. 23(Estimated time Ã¢â¬â 15 minutes) |1. |State boards of accountancy |10. |State societies of CPAs | |2. |FASB and GASB |11. |SEC, state and federal courts | |3. |AICPA |12. GASB | |4. |SEC |13. |AICPA | |5. |AICPA, state societies of CPAs, |14. |State boards of accountancy | | |and state boards of accountancy | | | |6. |FASB |15. |AICPA | |7. |State boards of accountancy |16. Practice units | |8. |SEC |17. |GAO | |9. |AICPA |18. |IRS | 1. 24(Estimated time Ã¢â¬â 20 minutes) a. The four sets of standards in the private sector and the standard setting bodies are: (1) accounting by the FASB and GASB, (2) auditing by the AICPA, (3) professional ethics by the AICPA, and (4) quality control by the PCAOB and th e AICPA. The other components of the regulatory framework are: (1) firm regulation that occurs within the public accounting firm through day-to-day monitoring of the actions of the firm's professional staff by the firm's management; (2) inspections and peer reviews that relates to the activities of professional entities outside the firm such as the PCAOB and the AICPA's Practice Monitoring (Peer Review) program; and (3) governmental regulation that occurs at both the state and federal levels through activities that range from positive enforcement programs to punitive actions.This type of regulation is done by state boards of accountancy, the SEC, and state and federal courts of law. 1. 25(Estimated time Ã¢â¬â 30 minutes) | | |Purpose of Policy / Procedure |Additional | |Policy/ |Element |(b) |Procedure | |Procedure |(a) | |(c) | |1. Personnel Management |Personnel should have the qualifications to |Establish qualifications necessary for | | | |fulfill responsibilities they may be called upon |each level of responsibility in the firm. | | | |to assume in the future. | | |2. |Engagement Performance |Work at all levels should be supervised to ssure |Establish procedures for reviewing working| | | |that it meets the firm's standards of quality. |papers and reports. | |3. |Personnel Management |Work is assigned to people who have the technical |Identify areas and specialized situations | | | |training for the assignment and personnel should |for which consultation is required. | | |seek assistance, when necessary, from persons | | | | |having appropriate expertise, judgment, and | | | | |authority | | |4. Independence, Integrity and|All professionals should be independent of |Monitor compliance with independence | | |Objectivity |clients. |rules. | |5. |Monitoring |Determine that procedures relating to the other |Provide for reporting inspection results | | | |elements are being effectively applied. |to appropriate management levels in the | | | | |firm. | |6. Personnel Management |Only individuals who possess the qualities of |Maintain a recruiting program to obtain | | | |integrity, competency, and motivation should be |new hires at the entry level. | | | |hired. | | |7. |Personnel Management |Personnel should have the knowledge required to |Provide Programs to develop expertise in | | | |fulfill assigned responsibilities. specialized areas and industries. | |8. |Engagement Performance |Personnel should have the technical training and |Permit partner in charge of engagement to | | | |proficiency required by the engagement. |approve assignments. | |9. |Acceptance and Continuance |The firm should not be associated with clients |Establish review procedures for continuing| | |of Clients and Engagements. |whose management lacks integrity. |a client. | 1. 6(Estimated time Ã¢â¬â 30 minutes) a. The PCAOBÃ¢â¬â¢s inspection program and the AICPAÃ¢â¬â¢s practice monitoring (peer review) program do not have a direct impact on individual memb ers. They are focused on a firmÃ¢â¬â¢s quality control activities. However, these programs may have an indirect effect on members who are involved in audits that are subject to inspection or peer review and all individuals in a firm may receive certain types of continuing professional education based on the findings of these programs. . The PCAOB is responsible for the inspection of audit firms that audit public companies. The AICPAÃ¢â¬â¢s practice monitoring (peer review) program is focuses on audit firms that audit private companies. The objectives of both programs focus on a firmÃ¢â¬â¢s adherence to quality control practices. c. The following table compares the objectives of the PCAOBÃ¢â¬â¢s inspection program and the AICPAÃ¢â¬â¢s practice monitoring (peer review) program. They both focus on a firmÃ¢â¬â¢s adherence to quality control practices. PCAOBÃ¢â¬â¢s inspection program |AICPAÃ¢â¬â¢s practice monitoring (peer review) program | |In conducting inspections, the Sarbanes-Oxley Act of 2002 states |The purpose of a peer review is to determine whether: | |that the PCAOB should: |The reviewed firmÃ¢â¬â¢s system of quality control for its accounting | |Inspect and review selected audit and review engagements of the |and auditing practice has been designed in accordance with quality | |firm. control standards established by the AICPA. | |Evaluate the sufficiency of the firmÃ¢â¬â¢s quality control systems and |The reviewed firmÃ¢â¬â¢s quality control policies and procedures were | |the firmÃ¢â¬â¢s documentation and communication of that system. |being complied with to provide the firm with reasonable assurance | |Perform such other testing of the audit, supervisory, and quality |of conforming to professional standards. |control procedures of the firm as are necessary or appropriate in |The reviewed firm has demonstrated the knowledge, skills, and | |light of the purpose of the inspection and the responsibilities of |abilities necessary t o perform accounting, auditing, and | |the board. |attestation engagements in accordance with professional standards, | | |in all material respects. | d. The primary activities of the AICPA practice monitoring program include providing peer reviews and issuing reports on a firmÃ¢â¬â¢s compliance with quality control standards. Professional Simulation | (Estimated time Ã¢â¬â 30 to 45 minutes) | |Research | | | | | | |Situation | |Communication | A student can perform the search of quality control standards in two ways. First, the student can do a key words search on Ã¢â¬Å"monitoring procedures. Ã¢â¬ Second, if a student looks at the way the Quality Control Standards are organized, he or she will note that QC Section 30 addresses Monitoring a CPA FirmÃ¢â¬â¢s Accounting and Auditing Practice.The relevant paragraphs are outline below. 1. Explain the monitoring procedures that should be performed by the firm. QC Section QC 30. 03 -. 08 2. Explain the factors that should be co nsidered by small firms with a limited number of management individuals. QC Section QC 30. 10 -. 11 | | |Communication | | | | | |Situation |Research | | To: Tom Meyers and Kenny Vaughn Re: Monitoring ProceduresFrom:CPA Candidate Based on a review of relevant quality control standards (QC 30. 03-. 09) the firmÃ¢â¬â¢s monitoring procedures should include the following: 1) Inspection procedures evaluate the adequacy of the firm's quality control policies and procedures, its personnel's understanding of those policies and procedures, and the extent of the firm's compliance with its quality control policies and procedures. These might include: a) Review of selected administrative and personnel records pertaining to the quality control elements. ) Review of engagement working papers, reports, and clients' financial statements. c) Discussions with the firm's personnel. d) Summarization of the findings from the inspection procedures, at least annually, and consideration of the systemic c auses of findings that indicate improvements are needed. e) Determination of any corrective actions to be taken or improvements to be made with respect to the specific engagements reviewed or the firm's quality control policies and procedures. f) Communication of the identified findings to appropriate firm management personnel. ) Consideration of inspection findings by appropriate firm management personnel who should also determine that any actions necessary, including necessary modifications to the quality control system, are taken on a timely basis. 2) Preissuance or postissuance review of selected engagements. 3) Analysis and assessment of a) New professional pronouncements. b) Results of independence confirmations. c) Continuing professional education and other professional development activities undertaken by firm personnel. ) Decisions related to acceptance and continuance of client relationships and engagements. e) Interviews of firm personnel. 4) Determination of any correct ive actions to be taken and improvements to be made in the quality control system. 5) Communication to appropriate firm personnel of any weaknesses identified in the quality control system or in the level of understanding or compliance therewith. 6) Follow-up by appropriate firm personnel to ensure that any necessary modifications are made to the quality control policies and procedures on a timely basis.
Friday, August 16, 2019
Janet Laurence is a contemporary Australian artist, who is well known for her passionate connection with the environment. LaurenceÃ¢â¬â¢s fascination in the nexus between science and art, has profoundly displayed humanÃ¢â¬â¢s relationship towards nature. Janet Laurence explores the limits of art by converging extreme practices such as science, memory, imagination and insanity. She displays this by her confronting organic use of materials and subject matter. Laurence carefully considers her use of metaphors in her artwork.Each piece of artwork contains a dark meaning or message towards her audience. Laurence displays powerful political messages through her passionate concerns with the environment. Janet LaurenceÃ¢â¬â¢s subject matter and process has changed vastly over the years, Janet changes her artworkÃ¢â¬â¢s themes according to her personal concerns and changes in the environment. Her aims as an artist are to up rise empathy and compassion from her audience. Janet Laurence uses the Australian landscape as a metaphor, as a warning regarding the fragility of our environment.Her work is symbolic of the fragility of nature, Janet Lawrence demonstrates this in a metaphorical way through her concern with the landscape and natural world. By getting glimpses of nature through the use of acrylic or glass could be compared to a looking glass which could be understood as seeing into a secret place. Janet Lawrence is also interested in the connection between space and the environment, this concept is a metaphorical example used within her practice as a comparison to scientific practices.Janet uses an assortment of practices including; installation, photography, painting and sculpting. She is commonly known for her public commissions and architectural collaborations. LaurenceÃ¢â¬â¢s artworks are created in response to specific sites or environments that have powerful meanings behind them. Laurence creates artworks in response to a specific life form or environm ent. She achieves this by using a diverse selection of materials such as plants, mineral materials and animals. Another example of her own individual use of unconventional materials comprise of glass, lead, ash and fur.Janet incorporates dead specimens such as owls and eggs to explain the living and a way of presenting an almost museum approach. Each artwork is a reminder that all living life forms are interconnected and have a relationship with each other. Laurence has displayed this through her choice of diverse materials, colours and technique. Janet LaurenceÃ¢â¬â¢s concern about AustraliaÃ¢â¬â¢s environmental health is extremely evident in her artwork. One of my favorite artworks is Ã¢â¬Å"Plants eye viewÃ¢â¬ . This artwork recently won the $40,000 Glover Prize for landscapes.This award is very significant in Australian art history as Janet Laurence is the first female artists to be awarded the prize. The artwork is a multi-dimensional mirror and acrylic display. A judge f rom the Glover prize council quotes Ã¢â¬Å"The work is very beautiful from the point of view of colour. Ã¢â¬ The artwork consists of numerous shades of green and black which emphasizes both nature as well as a more sinister tone. The vast majority of colour shades provide the artwork with a spooky and mysterious monotone. One of my favorite aspects of Ã¢â¬Å"Plants eye viewÃ¢â¬ is the very vivid and arresting effect it has on the audience.The artwork almost makes you believe that you are hallucinating, some audiences commented that it makes you feel like you are experiencing drugs. This piece of art could be symbolic of death or dying, which is another example of LaurenceÃ¢â¬â¢s use of metaphor in her work. The artwork is a portrayal of the Tarkine forest in North West Tasmania. Janet Laurence has displayed the large endangered forest on a micro scale to suggest that it is a small and insignificant problem compared to the millions of endangered forestry in the world.She quot es Ã¢â¬Å"The Tarkine Forest is very close to my heartÃ¢â¬ . Janet said that she would often bushwalk through the Tarkine forest, as it contained a fragile but aggressive attitude which somehow made her feel at home. LaurenceÃ¢â¬â¢s main aim was to accurately display her passion for the environment, and to let her audience experience the same incredible feeling of home as she did. She would often refer to the Tarkine Forest as a secret place that anybody could call home. The second artwork that I have chosen to annotate is Ã¢â¬Å"Heart shockÃ¢â¬ .This particular piece of artwork is a large dead tree that is artfully suspended upside down. Laurence has cleverly attached elongated transparent silican tubing to each branch, projecting a sinful shadow across the walls. Each tube is consumed with a mysterious fluid, acting like sap dripping from the decaying plant. This work is an excellent example of the way that the scientific use of the acrylic tubes could be compared to that in a laboratory for research purposes, and is symbolic of bringing life back to a dying or an ill object.The comparison to a scientific experiment that is connected to a laboratory is symbolic of LaurenceÃ¢â¬â¢s interest in both science and its relationship to art which could be seen as another example of a metaphor in her work. Ã¢â¬Å"Heart shockÃ¢â¬ is a deeply artistic piece of work which contains a sad message. Laurence is attempting to show her audience the devastation of endangered plants through her artwork. Janet LaurenceÃ¢â¬â¢s art work is an immersive experience for its viewers. She is able to draw people into the inspiring meaning behind each piece.LaurenceÃ¢â¬â¢s work has been described as Ã¢â¬Å"echoing architecture while retaining a sense of the instability and transience found in natureÃ¢â¬ . Laurence has commonly worked with peopleÃ¢â¬â¢s reactions towards her artwork, she loves to view what people think, and create her next piece of work on her audienceÃ¢ â¬â¢s interaction with Ã¢â¬Å"natureÃ¢â¬ . An art reporter for Ã¢â¬Å"Featured galleryÃ¢â¬ quotes; Ã¢â¬Å"Through its reflective surfaces, the work engages the viewer directly as though we enter right into the landscape and become one with the nature. I personally love this quote because it proves that Janet Laurence has successfully delivered her message to her audience. In conclusion, Janet Laurence is an incredible artist who has an inspirational message to share with the world. She has a profound connection with nature, which creates a beautiful memorial to endangered environments. LaurenceÃ¢â¬â¢s intelligent metaphorical connection between science and art has inspired people to take care of their environment. By Nancy Whiston