Saturday, December 28, 2019
Flatback Sea Turtle Facts
Flatback turtles (Natator depressus) live primarily on the continental shelf of Australia and nest only on Australian beaches. Despite their limited range, probably less is known about this sea turtle species than the other six sea turtle species, which are more wide-ranging. Initial classification of flatback turtles led scientists to think they were related to Kemps ridley or green sea turtles, but evidence in the 1980s led scientists to determine that they were a separate, genetically distinct species. Description The flatback turtle (also called the Australian flatback) grows to about 3 feet in length and weighs about 150-200 pounds. These turtles have an olive-colored or gray carapace and pale yellow plastron (bottom shell). Their carapace is soft and often turns up at its edge. Classification Kingdom: AnimaliaPhylum: ChordataClass: ReptiliaOrder: TestudinesFamily: CheloniidaeGenus: NatatorSpecies: depressus (referred to as depressa in the World Register of Marine Species (WoRMS)) Habitat and Distribution Flatback turtles are found in the Pacific Ocean, primarily in waters off Australia and Papua New Guinea and occasionally off Indonesia. They tend to frequent relatively shallow, coastal waters less than 200 feet deep. Feeding Flatback turtles are omnivores thatà feed on invertebrates such as jellyfish, sea pens, sea cucumbers, crustaceans and mollusks, and seaweed. Reproduction Flatback turtles nest along the northern coast of Australia, from Western Australia to Queensland. Males and females mate offshore. Mating often results in bites and scratches in the females soft skin, which later heal. Females come ashore to lay their eggs. They dig a nest that is about 2 feet deep and lay a clutch of 50-70 eggs at one time. They may lay eggs every 2 weeks during the nesting season and return every 2-3 years to nest. Although the egg clutch size of flatback turtles is relatively small, flatbacks lay unusually large eggs - even though they are a medium-sized turtle, their eggs are almost as big as those of the leatherback - a much larger species. The eggs weigh about 2.7 ounces. The eggs incubate for 48-66 days. The length of time depends on how warm the nest is, with warmer nests hatching sooner. The baby turtles weigh 1.5 ounces when they hatch and carry undigested yolk, which will nourish them during their initial time at sea. Flatback turtle nest and hatchling predators include saltwater crocodiles, lizards, birds, and crabs. Once they reach the ocean, hatchlings do not go into deeper waters like other sea turtle species but stay in shallow waters along the coast. Conservation The flatback turtle is listed as Data Deficient on the IUCN RedList, and vulnerable under the Australian Environment Protection Biodiversity Conservation Act. Threats include harvesting for eggs, bycatch in fisheries, nest and hatchling predation, entanglement in or ingestion of marine debris and habitat destruction and pollution. References and Further Information Australian Government. EPBC Act List of Threatened Fauna.IUCN Marine Turtle Specialist Group. Flatback Turtle: Natator depressus .Red List Standards Petitions Subcommittee 1996. Natator depressus.à IUCN Red List of Threatened Species.Spotila, James R. Sea Turtles: A Complete Guide to Their Biology, Behavior and Conservation 2004. The Johns Hopkins University Press.SWOT. State of the Worlds Sea Turtles.Waller, Geoffrey, ed. SeaLife: A Complete Guide to the Marine Environment. Smithsonian Institution Press. Washington, D.C. 1996.
Friday, December 20, 2019
The Theory Of Evolution By Natural Selection - 1329 Words
The theory of evolution by natural selection proposes that all species are related (Eade, S. and profile, V. 2014). There is estimated to be between 6 million and 100 million different species in the world, with more species undiscovered than those discovered; this is all owing to the concept of evolution (Borenstein, S. 2014). Evolution is defined as the ââ¬Å"change in the characteristics of a species over many generations (Linstead, 2012).â⬠The most widely accepted theory of evolution is natural selection, which is the ââ¬Å"process where an environmental factor acts on a population and results in some organisms having more offspring than others (Linstead, 2012).â⬠Other forms of selection include artificial selection, which occurs when peopleâ⬠¦show more contentâ⬠¦These successful genes are inherited by the offspring in order to recreate another healthy generation of species (Biology Online, 2014). However, natural selection will alter overtime due to selecti ve pressures meaning that particular characteristics will only be favourable for a certain amount of time as species can evolve to suit more successful features. There are three main scientists whose works contributed to the now-orthodox theory of natural selection; Jean-Baptiste Lamarck, Charles Darwin and Alfred Russel Wallace. Jean-Baptiste Lamarck Lamarck (1744 - 1829) was a French Biologist with a thorough knowledge of medicine and botany. He also recognised the similarities of species and came to the assumption that ââ¬Å"life was not fixed (Florida State University, 2014).â⬠He developed the first comprehensive theory of evolution (Wagner, J. 2013). He continued to contribute to the cell theory and suggested an alternative evolution hypothesis based on ââ¬Å"acquired characteristicsâ⬠. His mechanism was open-minded; believing that organisms had an ââ¬Å"obsession to be perfect (Unknown, 2011).â⬠When environments modified, organisms needed to alter themselves in order to survive. It was believed that if beings continued to use an organ more than they had previously, it would increase in size throughout its lifetime and vice versa (Strickberger, M. 2014). Lamarck applied this theory to giraffes. He assumed that a ââ¬Å"nervous fluidâ⬠would flow into
Thursday, December 12, 2019
Causes of social fragmentation and participatory art Example For Students
Causes of social fragmentation and participatory art Outline1 Causes of societal atomization and participatory art1.0.1 Chapter one1.0.2 The Causes of Social Fragmentation1.0.3 Chapter Two1.0.4 Guy Debord and His Concept of The Society of Spectacle 1.0.5 Chapter Three1.0.6 Participatory Art Causes of societal atomization and participatory art Chapter one The Causes of Social Fragmentation Since the beginning of the 20th century, particularly under the government of late capitalist economy, some of the artistic groups expressed their concerns over the sprawling society prosecuting their pattern to react to it. Before I look at those artistic responses in the undermentioned chapters, in this chapter I will be reexamining the primary causes of the altering inter-human dealingss within society. The Fall of the Berlin Wall in 1989 and a twosome of old ages subsequently the reported End of the Cold War in 1991, was merely a beginning of a new epoch of neoliberalism or in other words an unrestrained type of capitalist economy. A brief definition of neoliberalism gives Elizabeth Marinez and Arnoldo Garcia on Global Exchange web site. They pick out five chief points: The regulation of the market, Cuting public outgo for societal services, Deregulation, Privatization and Extinguishing the construct of the public good or community . The focal point of all these affairs is the favourable conditions for concerns, minimising the authorities controls in order to let a free and efficient market place, nevertheless at the same clip it worked largely against the on the job category people because of the reduced societal security including subsidisation. Finally people were forced to take individual duty as an exigency to last. Former Prime Minister, Margaret Thatcher speaking to Wo men s Own magazine ( October 31 1987 ) emphasized: There is no such thing as society . A ; lt ; Deer, 1988 A ; gt ; In other words the denial of society s being turns us into persons constrained to run in private infinite being responsible for our ain public assistance. Less and less duty for people s societal security leads to the authorities leveling the welfare province , which was a proviso of services and security by the province, and a warrant of minimal criterions including minimal income A ; lt ; An Introduction to Social Policy A ; gt ; . These altering ordinances within the authorities and the earlier mentioned phenomenon of the twentieth century like denationalization have contributed tremendously to the turning gulf between people by pressing competition. This started to boom progressively because of the mounting figure of privatized companies and multi-national spread corporations, free endeavors and concerns within the boundaries of the western universe. This in clination automatically disregarded the jurisprudence of equality thereby spliting people into peculiar societal groups. All these procedures became the stimulation to the formation of consumer society, reconstituting the focal point from production to ingestion. In the capitalist economic system ware became the driving force to society thereby accomplishing the entire business of societal life ( Bourriaud, 2002:113 ) . These economic alterations less existent goods produced, more promises made through progressively sophisticated advertisement and the deceasing pant of capitalist economy are the real roots of postmodernism and its attendant thoughts, suggest the Marxist econo-historians . A ; lt ; Mizrach A ; gt ; Whereas despite the booming economic system of the strongest states, prosperity of the international corporations so the fluxing wealth to the art universe excessively the greatest consequence on art has non been on its economic system but its rhetoric ( Stallabrass, 2004:9 ) . This meant that some cultural barriers fell down every bit good. Increase of looking biennials, art event s, new modern-day art museums showed the influence of planetary alterations and disturbance. However, the activities of these museums became steadily more commercial as they adopted corporate ideals, set uping confederations with concern, conveying their merchandises closer to commercial civilization . ( 2004:10 ) It shows that our cultural, societal, economical and political life is intertwined every bit good as dependent upon each other. The fact of neglecting Democracy shows English economic expert and professor Noreena Herzt placing it as: societal unfairness, inequality and power dissymmetries , ( 2002:271 ) nevertheless the cause of the degrading society lies in the power of pull offing the society as a marionette which lacks its liberty being manipulated by others. A philosopher and author Raoul Vaneigem put it, the infinite of mundane life is encircled by every signifier of conditioning ( cited in Gardiner, 2000:107 ) , he continues, one of those steps is the trade good the venue of societal control ( p.108 ) . Stephen Willats calls it a society as a sort of inert natural stuff to be diversely processed and regulated both spatially and ideologically . ( cited in Kester, 2004:91 ) In stating this he distinguishes the communities treated as the passive or the invertebrate. Normally the duty for all these actions is carried by the province, the bureaucratic setup. However increasing corruptness is beside s the cause of Democracy failure. Hertz giving the illustration of increasing corruptness within the State organic structures disclaims the governor s power as to the full working. Today altruists are acute to donate to assorted causes but normally with the purpose to hold an influence all over the universe. Finally the authorities does non interfere in this affair as it used to be seen as stepping in to control their power ( 2001:206 ) . Therefore it is non surprising that the common people have even less power to do an impact. No admiration that the definitions: Government by the people, exercised either straight or through elected representatives and The common people, considered as the primary beginning of political power As ; lt ; The Free Dictionary A ; gt ; can be barely considered as still holding the same significance today. Apparently this transitional clip from one period to another, the displacement from Industrialism to Information Age, made an tremendous impact on the political, economic and societal clime. This displacement was the ground for non merely the antecedently discussed causes like neoliberalism or consumerism taking to the societal atomization and disaffection but besides the followers. The true footing of postmodern idea is the displacement to a post-industrial economic system. Many postmodernists would hold, proposing that in the new economic system, service and information will be more of import trade goods than goods or labour power in the new information society amp ; lt ; Mizrach A ; gt ; . Another factor impacting the societal battle is mentioned in this accent by Mizrach promoting the importance of being able to understand and do out a new environment, where the laterality of the information undisputedly is important in order non to fall behind by traveling manus in baseball mitt with the new technological accomplishment leting it to run the new information flow, as without information this endurance will non be possible. However art critic Nicolas Bourriaud speaking about the development of communicating tools every bit good as the mechanisation of societal maps Markss it as a weak nexus in societal exchanges, about replacing them. He gives common illustrations such as automated telephone services replacing the human voice, hard currency machines non necessitating human interaction for money dealing undertakings. ( 2002 ) This lone illustrates the non-stopping advancement in engineering development, in some facets to the hurt of world, finally turning against the adult male himself despite the great part for illustration to medicate and scientific discipline. Noreena Hertz in the Silent Takeover ( 2002 ) proves the fact, that engineering has facilitated a production procedure by contriving fabrication. In other words this is a exchanging from handcraft to high-tech. Indeed technological progresss have allowed machines to replace people ( p.61 ) . However there is concern if the same engineerings are replacing the human relationship excessively, in such a manner exposing the battle of our society. It is non a new thought but instead the on-going issue of the technological invasion into our lives, which is replacing non merely our existent demands but besides our existent values. Michael and Diane Medved present the flooring fact in the book Salvaging Childhood ( 1999 ) : The mean American kid will pass more clip watching Television by the age of 5 than they will pass speaking to their male parent in their life-time ( p.19 ) , which means the continuously turning withdrawal of kids from their parents. Unwittingly possible relationships are being superseded by engineering. Another illustration of human interaction being replaced through engineering is a good known eating house Inamo in Soho, which is sole because of a de-personalised procedure of telling nutrient. The synergistic system does everything for the server in relation to taking the orders. Apparently full of exhilaration clients enjoy taking the control into their custodies. However in the terminal there is a lost connexion in communicating between client and forces. This is an indicant of the enormously spread outing intercession of engineering into our mundane life, which is making disaffection by weakening the human relationships. This is one of the conducive factors for Bourriaud, whose thoughts will be explored in the following chapters in more item. Looking at these the illustrations we see that today engineering undisputedly is one of the tools that patterns our lives. Another instance of societal concern and a effect of engineering ingestion occurs non merely every bit physical force, but instead the electronic aggression As ; lt ; Centers for Disease Control and Prevention ( CDC ) A ; gt ; spread in practical infinite, where young persons utilizing new communicating avenues such as text messaging, chat suites, and societal networking web sites, can pull strings their namelessness and go against their equals. Youth can utilize electronic media to abash, harass or endanger them amp ; lt ; CDC A ; gt ; . The purpose of the force against others frequently arises from a antecedently experienced clang with force, no affair what beginning it comes from, whether it be a video game, cyberspace or media. Research workers in their work The influence of media force on young person confirm that a assortment of violent media is c ome ining the place and ask foring the active engagement of immature kids frequently with small parental supervising amp ; lt ; Anderson et al. , 2003:105 A ; gt ; . Finally as a consequence it permits media force to be seen as one of the complex influences on the behaviour of kids and young person amp ; lt ; 2003:105 A ; gt ; . These manifestations of force reveal a harmful atmosphere in the societal clime lifting from societal atomization. Computer Crime (1512 words) EssayHowever as society has confused the existent values in the context where being is equated with having under consumer capitalist economy ( Gardiner, 2000:110 ) . Art is non without a ground. Often it can make more than we can conceive of through the small appreciation of micro-utopias experienced in the graphicss altering the forms of our lives. Chapter Three Participatory Art German author Walter Benjamin has said: The work of art should actively step in in and supply a theoretical account for leting viewing audiences to be involved in the procedure of production: this setup is better, the more consumer it is able to turn into manufacturers that is, the more readers or witnesss into confederates . ( cited in Bishop, 2004:12 ) This is what most of participatory art is endeavoring to make. But the inquiry arises as to if art can move, like the Freudian metaphor would show, as the therapist ( Gardiner, 2000:120 ) which was used to qualify the curative activities of Situationists. Therefore this chapter will be looking at the different attacks in participatory art and if art can be the manner of work outing societal issues. A really interesting contemplation is raised by Felix Guattari a Gallic institutional clinical psychologist and philosopher: the merely acceptable end of human activities is the production of a subjectiveness that invariably self-enriches its relationship with the universe . ( cited in Bishop, 2006:169 ) . The thought has found favour with modern-day creative persons who create and set-up life forms with different tracts instead than peculiar objects, therefore they use clip as a natural stuff where administrative officials alternatively are handling the communities as a natural stuff ( Kester, 2004 ) . No uncertainty this comparing shows the contrast between the different attacks. Here modern-day art patterns suggest the production of subjectiveness as the chiefly facet to animate the lost entirety in a corporate effort ( Bishop, 2006:169 ) whereas the province as opposed to the creative person is absorbing the community to an homogeneous and inactive or even unvoiced status whic h has to be regulated by the province. By looking at this contrast, a adult male is seen as a topic or as an object depending on, who s manus holds the tool. Two different establishments two different perceptual experiences of the human-being. For this ground merger can be considered simply as implementing therefore it remains as a construct of micro-utopia in art. The undertaking 7000 Oaks for Documenta 7 ( 1982-87, fig.6 ) by Joseph Beuys is a good illustration of a societal sculpture to be participatory. This undertaking had been started with the purpose non to be ended for the ecological and green intents. However the usage of a tree in this undertaking I find more symbolic than actual. A tree itself has symbolic significance, particularly the oak tree for illustration, the oak is the mightiest of trees and symbolizes strength, bravery fulfilment amp ; lt ; Living Arts Originals A ; gt ; . However solidness and illustriousness as the characteristics of the tree may go evident merely after clip, as the tree grows, so certain procedures require clip until it consolidates. Therefore in this undertaking clip instead than the object is used as a natural stuff for a community to beef up societal connexions utilizing the planting of the oak tree as a tool merely. This undertaking is aimed more at assemblage people together for the intent, which amalgamates the people. Therefore to follow aspirations, the stability to non halt planting trees is really of import. This analogue shows that a certain aim has a manner of conveying people together, even if it entreaties merely to one group of people like Greens . Finally Joseph Beuys says: The context of art offers advantages when action involves besieging societal and bureaucratic hierarchies . ( cited in Kester, 2004:101 ) He confirms the fact of the inability of art to be to the full working without declining the appropriate governments. Supporting the thought which is raised by Beuys, creative person Rirkrit Tiravanija exposes this place by put ining his work Untitled ( tomorrow is another twenty-four hours ) ( 1997, fig.7, fig.8 ) into the gallery infinite. The scene of his ain flat in New York suggests that visitants to the gallery be involved into ritual plant we do everyday like cookery, rinsing, hanging out in the life room etc. Tiravanija himself asserts this as the alone combination of art and life offered an impressive experience of togetherness to everybody ( cited in Bishop, 2005:118 ) in a non-hierarchical sense. His other plants besides have similar subjects: parallel infinites to the environments of our day-to-day life. Cafes and dining suites tend to be with the ruling subject of inclusion into societal activities. It is like an effort to defy or as Beuys says circumvent the societal hierarchies or castes of the deep-seated system of capitalist economy by ask foring to trip the audience in engagement, in the whole procedure of the creative activity, whereas Kester identifies that as incarnations of art s power to exceed institutional and cultural boundaries and to make a Utopian infinite of free and unfastened exchange . ( p.105 ) One of such undertakings was implemented by the creative person Jay Koh within two months in 1995-6 in Thailand. His purpose to utilize art as an cosmopolitan linguistic communication ( Kester, 2004:104 ) in cultural exchanges was successfully fulfilled as a undertaking called Excha nging Thought. ( fig.9 ) In order for the thought of cross-cultural to work there is necessary to admit the bing differences sing the political and societal context. ( p.104 ) Continuing on from this undertaking, the thought was to give the graphicss of assorted international creative persons in exchange for the things and objects brought by townsfolk of Chiang Mai in a market place, therefore a strategic construct of duologue was interrupting different attitudes and traverse cultural barriers utilizing the professionals and the people dialoging on a one-on-one footing as dialogical art is non merely ocular but besides aural and haptic . ( p.189 ) In other words it is similar physical experience in all the senses. Since art is no longer a narrative for art history to discourse the issues through the position of the objects, modern-day art is to make with synergistic, user-friendly and relational constructs ( Bourriaud, 2002:8 ) . Some of the illustrations of such work are art installings by Cuban creative person Felix Gonzalez-Torres. The graphics Untitled ( Placebo ) ( 1991, fig.10 ) invites the spectator to pick up some Sweets off the floor covered by them, so prosecuting the audience to take part. The same creative person allows the witness freely to assist themselves taking postings with them off the paper tonss in his work Untitled ( 1989-90, fig.11 ) . Stallabrass calls this democratic ideal , where the audience plays an of import function holding the voice for the valuable part in footings of its ideas and actions over the creative person. Nicolas Bourriaud claims that art that encourages societal interactions is human and democratic nevertheless Stallabrass asserts that democracy b ing merely in art is a serious job, he prolongs: Governments hope that socially synergistic art will move as dressing for the grave lesions. ( 2004:123 ) , This statement of the willingness to implement democracy through art is the first indicant of the deficiency of democracy in our every twenty-four hours environment. Continuing on with the democratic graphicss, one of the earlier mentioned illustrations is the art installing of Tiravanija s flat which is conceived as political because of an thought of democracy , ( Bish op, 2005:119 ) which is seen in most of his plants, capable of manufacturing relationships. However Bishop argues against this construct as recent political theoreticians have shown that inclusiveness does non automatically compare with democracy: alternatively, the populace domain remains democratic merely in so far as its naturalized exclusions are taken into history and made unfastened to controversy . ( Bishop, 2005:119 ) This means that democracy is exposed merely when the oppositional attitudes are brought into treatment. Mentioning back to the already mentioned Koh s observation of the recognition of the bing differences, this can besides be the beginning of democratic dealingss between persons and cross-cultures. However the phenomenon of argument vanishes in Tiravanija s work as the work speaks merely to a community whose members have something in common: an involvement in art or free nutrient, continued Bishop ( p.119 ) . Apparently conveying different categories into t he gallery infinite such as the hapless and the intelligent individual, does non needfully take to arbitrary argument for the bing differences. Kester raises a different facet for the statement against Bourriaurd s thesis, speaking about Tiravanija s flat reconstructed in the Kolnischer Kunstverein. He argues for the institutional-transgress work as the menace for the establishment because of stateless people who cluster around the gallery. Udo Kittelmann supports the contradiction by doing a comment about the earlier mentioned Tiravanija s work. The frights of the desolation of art-space where the infinite is inhabited did non turn out but the infinite lost its institutional map and eventually turned into a free societal infinite ( cited in Bishop, p.119 ) . Again it is contradictory to the thesis of Bourriaud who upholds the thought of this art being human and democratic ( Stallabras, 2004:121 ) . This statement shows that today good established institutional infinite and strongly prevailing hierarchal society are acknowledging alterations really reluctantly. Looking at the different undertakings in this chapter it is seen how artists attack and respond to todays environment.
Wednesday, December 4, 2019
Assignment from readings free essay sample
8-17 Fairfax Recreation Center (Internal Controls at a Fitness Center) The Fairfax Recreation Center is a neighborhood fitness center equipped with an indoor swimming pool, exercise equipment, and a running track. The Center is open seven days a week, from 8:00 A. M. to 10:00 P. M. Stationed just inside the front doors is a turnstile. An employee oversees access through the turnstile. Before anyone can enter the facility, they must either present their membership card or pay a $6 daily fee. When the employee at the turnstile collects cash for daily fees, he or she also has the visitor complete a waiver form. The employee then deposits the cash in a locked box and files the forms. At the end of each day the Recreation Center accountant collects the cash box, opens it, removes the cash, and counts it. The accountant then gives a receipt for the cash amount to the employee on turnstile duty. We will write a custom essay sample on Assignment from readings or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The accountant takes the cash to the bank each evening. The next morning, the accountant makes an entry in the cash receipts journal for the amount indicated on the bank deposit slip. Susan Porcano, the Fairfax Recreation Center General Manager, has some concerns about the internal controls over cash. However, she is concerned that the cost of additional controls may outweigh the benefits. She decides to ask the organizationââ¬â¢s outside auditor to review the internal control procedures and to make suggestions for improvement. Assume that you are the outside auditor. Indicate weaknesses in the existing internal control system over cash admission fees and recommend one improvement for each of the weaknesses you identified. Organize your answers as follows: 9-15. Identify one or more control procedures (either general or application controls, or both) that would guard against each of the following errors or problems. a. Leslie Thomas, a secretary at the university, indicated that she had worked 40 hours on her regular time card. The university paid her for 400 hours worked that week. Apply a separation of duties control. The data processor will input the hours worked and that can be verified by the accounting manager for accuracy. Another control that can be added to this is to establish a limit in the AIS for total hours worked so that no value above that number can be inputted. This will detract from more hours worked being inputted in the first place. b. The aging analysis indicated that the Grab and Run Electronics Company account was so far in arrears that the credit manager decided to cut off any further credit sales to the company until it cleared up its account. Yet, the following week, the manager noted that three new sales had been made to that companyââ¬âall on credit. Utilization of administrative controls would work in this instance. When designing the IS, there should be the ability to note an account for lack of payment and temporarily suspend the account until necessary action is taken. c. The Small Company employed Mr. Fineus Eyeshade to perform all its accounts receivable data processing. Mr. Eyeshadeââ¬â¢s 25 years with the company and his unassuming appearance helped him conceal the fact that he was embezzling cash collections from accounts receivable to cover his gambling losses at the race track. The duel observation control and separation of duties would work here. Have two people document the receivables as they come in and have Mr. , Eyeshades reconcile the accounts based off of that. d. The Blue Mountain Utility Company was having difficulty with its customer payments. The payment amounts were entered directly into a terminal, and the transaction file thus created was used to update the customer master file. Among the problems encountered with this system were the application of customer payments to the wrong accounts and the creation of multiple customer master file records for the same account. The AIS should incorporate an unfound record test and also a check digit control procedure. This will ensure that the account number being entered is correct and that no other file has been produced. e. The Landsford brothers had lived in Center County all their lives. Ben worked for the local mill in the accounts payable department, and Tom owned the local hardware store. The sheriff couldnââ¬â¢t believe that the brothers had created several dummy companies that sold fictitious merchandise to the mill. Ben had the mill pay for this merchandise in its usual fashion, and he wrote off the missing goods as ââ¬Ëââ¬Ëdamaged inventory. ââ¬â¢Ã¢â¬â¢ Ben does not appear to be a manager, so there should be a separation of duties with in the accounts payable department. The documents should be prepared by Ben, but should also be verified by a manger. There should also be internal audits that would bring to light any redundancies on approving officials or names within the organization. 9-16. Identify one or more control procedures (either general or application controls, or both) that would guard against each of the following errors or problems. a. A bank deposit transaction was accidentally coded with a withdrawal code. Feedback mechanism in the form of a receipt will identify this incident. The use of an edit test would check for b. The key-entry operator keyed in the purchase order number as a nine-digit number instead of an eight-digit number. AIS should have a check for the number of digits in that field. If the field is only 8 digits then it should be formatted not allow for anything more or less. c. The date of a customer payment was keyed 2001 instead of 2010. A feedback mechanism such as a payment slip/receipt would be used to verify the information. Also, a reasonable test would be appropriate to ensure that the date is not past a certain value. d. A company employee was issued a check in the amount of ? $135. 65 because he had not worked a certain week, but most of his payroll deductions were automatic each week. An edit test of signâ⬠¦. meaning ensuring that the value was a positive numberâ⬠¦. rejecting a negative value in the payroll system. e. A patient filled out her medical insurance number as 123465 instead of 123456. Edit test of reasonablenessâ⬠¦the insurance number field would have to fall within a valid range of values to be accepted. f. An applicant for the company stock option plan filled out her employee number as 84-7634-21. The first two digits are a department code. There is no department 84. Unfound record test would work for this. If the master file is not found for department 84 then the master file would reject the transaction. g. A high school student was able to log onto the telephone companyââ¬â¢s computer as soon as he learned what telephone number to call. The use of biometrics wouldnââ¬â¢t allow the student just to know a phone number and be able to log onto computers h. The accounts receivable department sent 87 checks to the computer center for processing. No one realized that one check was dropped along the way and that the computer therefore processed only 86 checks. A batch control document with a list of all the checks that need to be processed is appropriate. On the document will also contain a total dollar amount of all the checks.
Thursday, November 28, 2019
Nazism Essays (2206 words) - Adolf Hitler, Nazi Germany,
Nazism NAZISM The National Socialist German Workers' Party almost died one morning in 1919. It numbered only a few dozen grumblers' it had no organization and no political ideas. But many among the middle class admired the Nazis' muscular opposition to the Social Democrats. And the Nazis themes of patriotism and militarism drew highly emotional responses from people who could not forget Germany's prewar imperial grandeur. In the national elections of September 1930, the Nazis garnered nearly 6.5 million votes and became second only to the Social Democrats as the most popular party in Germany. In Northeim, where in 1928 Nazi candidates had received 123 votes, they now polled 1,742, a respectable 28 percent of the total. The nationwide success drew even faster... in just three years, party membership would rise from about 100,000 to almost a million, and the number of local branches would increase tenfold. The new members included working-class people, farmers, and middle-class professionals. They were both better educated and younger then the Old Fighters, who had been the backbone of the party during its first decade. The Nazis now presented themselves as the party of the young, the strong, and the pure, in opposition to an establishment populated by the elderly, the weak, and the dissolute. Hitler was born in a small town in Austria in 1889. As a young boy, he showed little ambition. After dropping out of high school, he moved to Vienna to study art, but he was denied the chance to join Vienna academy of fine arts. When WWI broke out, Hitler joined Kaiser Wilhelmer's army as a Corporal. He was not a person of great importance. He was a creature of a Germany created by WWI, and his behavior was shaped by that war and its consequences. He had emerged from Austria with many prejudices, including a powerful prejudice against Jews. Again, he was a product of his times... for many Austrians and Germans were prejudiced against the Jews. In Hitler's case the prejudice had become maniacal it was a dominant force in his private and political personalities. Anti-Semitism was not a policy for Adolf Hitler--it was religion. And in the Germany of the 1920s, stunned by defeat, and the ravages of the Versailles treaty, it was not hard for a leader to convince millions that one element of the nation's society was responsible for most of the evils heaped upon it. The fact is that Hitler's anti-Semitism was self-inflicted obstacle to his political success. The Jews, like other Germans, were shocked by the discovery that the war had not been fought to a standstill, as they were led to believe in November 1918, but that Germany had , in fact, been defeated and was to be treated as a vanquished country. Had Hitler not embarked on his policy of disestablishing the Jews as Germans, and later of exterminating them in Europe, he could have counted on their loyalty. There is no reason to believe anything else. On the evening of November 8, 1923, Wyuke Vavaruab State Cinnussuiber Gustav Rutter von Kahr was making a political speech in Munich's sprawling B?rgerbr?ukeller, some 600 Nazis and right-wing sympathizers surrounded the beer hall. Hitler burst into the building and leaped onto a table, brandishing a revolver and firing a shot into the ceiling. ?The National Revolution,? he cried, ?has begun!? At that point, informed that fighting had broken out in another part of the city, Hitler rushed to that scene. His prisoners were allowed to leave, and they talked about organizing defenses against the Nazi coup. Hitler was of course furious. And he was far from finished. At about 11 o'clock on the morning of November 9--the anniversary of the founding of the German Republic in 1919--3,000 Hitler partisans again gathered outside the B?rgerbr?ukeller. To this day, no one knows who fired the first shot. But a shot rang out, and it was followed by fusillades from both sides. Hermann G?ring fell wounded in the thigh and both legs. Hitler flattened himself against the pavement; he was unhurt. General Ludenorff continued to march stolidly toward the police line, which parted to let him pass through (he was later arrested, tried and acquitted). Behind him, 16 Nazis and three policemen lay sprawled dead among the many wounded. The next year, R?hm and his band joined forces with the fledgling National Socialist Party in Adolf Hitler's Munich Beer Hall Putsch. Himmler took part in that uprising, but he played such a minor role that he escaped arrest. The R?hm-Hitler alliance survived the Putsch, and ?hm's 1,500-man band grew into the
Sunday, November 24, 2019
buy custom The Home Schooling essay
buy custom The Home Schooling essay Home schooling is very helpful for children. First, students who engage in homeschooling get an opportunity to get individualized attention that is difficult to get at school. Parents get the opportunity to offer their children not only academic guidance but also religious and philosophical advice. Secondly, homeschooling guarantees flexibility that makes it possible for the student to study at his own pace. Through homeschooling, a student learns how to manager his time well in order to accommodate academic work, home duties and family vacations. For time management skills to be acquired, a student is forced to be disciplined. This can never happen at school, where learners have to wait to be driven into literally every activity, including classrooms, games, cleaning duties and all other extracurricular activities. Linda observes that when a child is at home, he has all the time to develop a strong, stable relationship with his parents, who can always influence him in matters of behavior, discipline and academic excellence. In this case, parents play a very important role not only as guardians, but also as teachers (372). This increases family cohesion and unity. Goldring, Cohen%u2010Vogel, and Smrekar observe that the home learning environment, while being highly individualized, affords the child an oportunity to learn about the pragmatic aspects of education (41). The child can readily associate learning tasks with the particular real-life events that relate to the lessons learned. At home, there are no limits to the line of thinking that a child can adopt in any topic. This makes the child become a confident, independent thinker who can use the concepts learned to solve day-to-day lifes problems. Medlin says that homeschooling denies children the valuable opportunity of interacting with other children (119). Interactions among children are a very important component of elementary education. The shared schooling experiences play a crucial role in physical, social, mental and emotional development among children. When the child is all alone at home, there is no one to challenge him with class work, physically strenuous games or intimate social encounters. At school, a child gets an opportunity to be exposed to the expertise of a teacher who is specially trained on how to manage interactions among children. Denying children this opportunity is not a good thing for their future academic lives. Since the parent is most likely not a trained teacher, he may end up using the wrong curriculum and interaction strategies. Socialization in the home setting is not as engaging as it is in the school environment. A child iis exposed to affectionate siblings, locking the child out of an opportunity to learn how to build his own affectionate relationships from scratch with classmates and schoolmates. Additionally, in a formal schooling setting, a child is exposed to children whose social backgrounds are very divergent. Therefore, a child has to learn how to adapt to behaviors and attitudes of children from diverse educational and social backgrounds as well as to build mutually beneficial relationships. Socialization, according to Aurini and Davies, gives children the confidence to argue and think critically (465). The capacity to think and argue critically is increased when one is exposed to people whose ideas and perspectives are very different from ones own. In the home setting, a child always lacks this wealth of divergent perspectives to stimulate his critical and creative thinking ability. In summary, home schooling is helpful in one way and detrimental in another. It is helpful in the sense that a child gets individualized attention, benefits from flexibility in time management practices and builds a stable relationship with all members of the family. However, the main disadvantage of homeschooling is that it denies children the valuable opportunity of becoming socialized into the outside world. Buy custom The Home Schooling essay
Thursday, November 21, 2019
The Automobile industry Essay Example | Topics and Well Written Essays - 2000 words
The Automobile industry - Essay Example The automobile industry is a textbook example of an industry where economies of scale pay a very important role. While there may be dozens of players around the world who produce, support and work with the industry, there are only a few producers who can claim to have a significant share of the market. Similarly, even though cars are produced in almost every developing and developed nation, only a few countries contribute in a significant manner to the global car production and consumption statistics. This can be attributed to the fact that the first automobiles were produced and developed soon after the industrial revolution by countries that had the required infrastructure and engineering skills. For example, the first steam powered three wheeler was built in France in 1769 and the first internal combustion engine was built in Belgium while the Germans made the predecessor of the modern car in 1885. Ford started his assembly line plans in 1896 and the mass production of motor vehicles was created as an established industry (Baki, 2004). In the modern world, there are just a few companies who define the overall structure of the automobile industry. They are: GM, Ford, Daimler-Chrysler, BMW, VW, Volvo, Toyota, Mazda, Mitsubishi and Nissan. These companies also formed an industry alliance which is called the Alliance of Automobile Manufacturers. In the last two decades, the industry has seen a spike in mergers and acquisitions which has consolidated many different brands of cars under the same company (Raisch and Zimmerman, 2006). Very recently, technology and innovation has come to the forefront of car manufacturing since the pervasive nature of technology has motivated car producers to accept it as a given focus. For the present companies in the automobile industry, there are several different challenges which must be addressed. The first and most important
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