THE LARGE HADRON COLLIDER Essay Example | Topics and Well Written Essays - 250 words

THE LARGE HADRON COLLIDER - Essay Example It is imagined that the universe’s essential part was issue and hostile to issue and their crash hastened the production of the universe. The particles that will be made after the crash in the LHC will be concentrated by researchers and this will give them extraordinary knowledge and comprehension about how the universe and the particles that includes it, started. Late advancement in the LHC revealed that the antimatter, whom the researchers accept as the matter’s negative partner existed however were for the most part pulverized leaving our universe to be just made out of issue. A few particles that were created inside the Large Hadron Collider additionally had all the earmarks of being carrying on uniquely in contrast to their antimatter partners, giving a fractional clarification to the puzzle of antimatter. The examination inside the LHC isn't yet finished however without a doubt, it will produce fascinating outcomes that could change our observation about the universe since it will respond to the extremely fundamental inquiry like how was the universe

Stop Smoking

Consistently that ticks by 50 Americans bite the dust. Smoking is murdering Americans every day. Around 1,200 individuals bite the dust a day from smoking. The vast majority don't comprehend what smoking does to their bodies. Smoking can harm lungs, spoil teeth, and cause speedy maturing. First of all, smoking can negatively affect your lungs. Cancer-causing agents are what makes up cigarettes. This synthetic causes dingy develop within your lungs. This is additionally called tar. Tar development can in the long run separate the cells of the lungs and lead to cancer.Emphysema is a condition that frequently happens when the smoke is discharged into the air sacs. Consequently, the air sacs are pulverized and lose versatility. Individuals who experience the ill effects of emphysema experience brevity of breath and make some hard memories with the smallest piece of effort. Envision getting up out of your seat and strolling into the kitchen and when you arrive at the kitchen you are winde d. Moreover, smoking can make your teeth decay. Smoking abatements the calcium fuse which implies your bones aren’t as thick and more fragile.It likewise causes tobacco recolors on your teeth. The Journal of the American Medical Association inspected a gathering of 3,531 kids matured from 4 to 11. They found that 53% of those with fillings of dental rot additionally had elevated levels of cotinine, a nicotine subsidiary, in their blood. Thus, uninvolved smoking is answerable for up to 27% of tooth rot in kids. At long last, smoking can make you age snappier. The second you take a delay a cigarette you are starting to shave a very long time off your life.When you smoke, you increment your danger of biting the dust from coronary illness, stroke, lung malady, eye infection, bone sickness, and malignant growth of pretty much every organ. Tobacco smoke bargains the creation of collagen, elastin, and skin proteins that make skin solid and versatile. Without the help of these skin p arts, the skin debases quicker and all the more harshly. Smoking is one of the most exceedingly awful things you can do to yourself. I trust by perusing this you will never smoke or quit smoking. Smoking will just harm your lungs, decay teeth, and cause speedy maturing. Simply ask yourself. Is it justified, despite all the trouble?

The story behind TIMtalks

The story behind TIMtalks This semester, a great thing was born. MIT hosted its first annual “TIMtalks”, in which MIT students who have invented, implemented, succeeded, or failed at a wide range of ventures or ideas told their stories. Inspired by the wildly popular TED talks, the “TIM” in TIMtalks stands for “Think. Inspire. Motivate.” There has already been some coverage of the event through The Tech, the MIT News Office and the Alumni Association, but as one of the handful of inaugural TIMtalks speakers, I got a unique perspective on how this initiative developed and the people who helped make it happen. I included videos of the talks in this entry, and I highly encourage you to watch as many as you can because they show what MIT students are all about. Maybe all you need is a 10-15 minute story to get you motivated for the summer! According to Anjali ‘12, the Director and Founder of TIMtalks, “TIMtalks was created as a forum to practice and learn to communicate as the change agents that we all will be, but also to discuss failures and challenges along the way as a community-building exercise to build a culture of accepting failure.” As Anjali enthusiastically explained over e-mail, “I sent emails to the Chancellor and a lot of deans, directors, and MIT Corporation people, and within three hours of sending the email, we had raked in ~$9000 in funding. It was one of the most inspiring days of my MIT career, to see the entire community come together so quickly to support something that they really believed had potential to positively impact our students. That was one of those ‘ah-hah!!!’ moments for me at MIT that made me realize why I loved this place so much.” Next, she assembled her TIMteam: Omar ’12 and Samvaran ’12: “I got them on board in early April, and it was wonderful. I remember one night when the three of us were working on getting the website and applications up. We literally sat in the student center by Dunkin Donuts from 4 pm to 4 am and just pushed out so much work to get the website ready for the launch. We bonded over so many things, and we learned so much from each other!” Omar said he was excited to be involved in such an event: I was particularly concerned with the lack of forums for undergrads to come together to share interesting ideas or amazing things they had struggled to accomplish. It was something that had bothered me for some time and when I heard Anjali was starting such a program, I knew I wanted to be part of it. Sometime during the spring semester, Anjali and I sat near each other during a dinner at a nearby cafe. I overheard her explaining the idea she had for TIMtalks, and was instantly hooked. Public speaking is a big passion of mine, and I could tell this was going to be an innovative, inspiring event for the MIT community. So, as soon as the website went live, I submitted my application, including a sound recording of me giving an excerpt from my talk, which I titled “comMITment.” Within a few weeks, the speakers were chosen: Samvaran would emcee, Anjali and Omar would give two of the speeches, and Kanjun, Noam, and I would be the speakers at the inaugural TIMtalks on May 18! Flashing forward to two days before the event, I sat in the office of Kim Benard of MIT’s Global Education and Career Development Office to have her read the first draft of my speech. I liked where the talk was going, but I didn’t know what my overall message was. It just seemed like a lot of random thoughts strung together on a piece of paper. Kim identified a few themes that stood outâ€"including the support web on MIT’s campusâ€"and gave me the idea of illustrating the support found at MIT during my talk. Okay, we were getting somewhere. This was a crazy week for all of us, and TIMtalks were smack in the middle of it all on Wednesday evening. With the semester winding down, we had other projects (for example, Noam had two 40-page papers that week, Omar had another speech to memorize the night before), so it was honestly no surprise that none of us had our speeches finished at our dress rehearsal Monday night. Instead, we just talked about our ideas for our talks, and it was amazing to hear the diversity of perspectives. Leaving that meeting, I was apprehensive of my yet-to-be-written speech, but I knew TIM talks was going to be an incredible event. I stayed up late into the night finishing my speech, and printed it. All Tuesday I kept that copy in my pocket and pulled it out whenever I had downtime between classes. All five of us had a little over 24 hours to memorize our speeches that were supposed to inspire the MIT community and beyond. That night, I practiced anywhere that was quiet and could hold an audience: the MIT chapel, the Stata center, a random classroom. Two, three, four recitations at each location later, I was starting to get it, which was good because it was already past 1:00 am and I was dragging from a week’s worth of sleep deprivation, which is not exactly what my memory needed. Before the event began, Anjali pulled us into a little huddle, where she reassured us that it was going to be a great event and that she was already so amazed with how the event planning had come together. The five of us went into TIMtalks having never practiced our speeches together as a group, so I had no idea what to expect. comMITment mw.setConfig('EmbedPlayer.AttributionButton',false); mw.setConfig('EmbedPlayer.EnableOptionsMenu',false); MIT Tech TV Omar had a similar experience while practicing. Early on, I knew what idea I wanted to present to the MIT community but as the event approached and I actually had to write out a speech, I quickly realized how hard it would be to convey my story in 12 minutes. My speech changed literally five times before the day of the event, meaning I had more or less a few hours the night before to memorize it. In addition to TIMtalks the next day, I had two other presentations, one of which was a 15 minute talk that I also had to memorize. Needless to say, the night before was frantic and stressful as I paced back and forth through my apartment memorizing my two speeches. The next day, I hardly paid attention to my classes as I was going over my speeches in my head. Although many times, my two speeches blended together by accident as I practiced, I luckily pulled off my speech at TIMtalks without any problems. Drugging the Undruggable: The Road Not Taken mw.setConfig('EmbedPlayer.AttributionButton',false); mw.setConfig('EmbedPlayer.EnableOptionsMenu',false); MIT Tech TV Kanjun, too, practiced as much as she could before the event. “On the day of the talk, I was in lab, and really needed to practice. So to do dry runs, I locked myself in the lab’s only empty room, which happened to be the room with the laser cutter, 3-D printer, and a variety of other machining tools. Talk about an interesting audience,” Kanjun said. Expanding the Culture of Computing mw.setConfig('EmbedPlayer.AttributionButton',false); mw.setConfig('EmbedPlayer.EnableOptionsMenu',false); MIT Tech TV Anjali had pulled several all-nighters the week before the big day, so her energy was low by the time Wednesday came around. She finished her speech at 3:30 AM on Wednesday, and went to see Kim Benard later that day. At that meeting, Anjlai said she had a mini-break down: “I wasnt sure how everything was going to happen. [Kim] was perfect: she sympathized with me for about five minutes and told me everything would be okay and that the event was going to go great, but made me realize that I actually needed to have a talk for the event to start off well! She grabbed my printout from me and forced me to give my talk by memory. So I did, and I stumbled a lot and begged to see the sheet, but she wouldnt let me. So I did it a few times until the fourth time when my talk actually started sounding like a talk! “That was exactly what I needed: somebody to help me focus on my talk rather than the event in general. During my next few class periods, I just kept going over the main topics and punch lines until I felt more comfortable.” It was obvious to see the emotion in Anjali’s email to me about the hours before TIMtalks: “When I walked to Kirsch, it was NOTHING like what I had expected. I had been working with Larry Gallagher and MIT AMPS for the weeks preceding the event, but I hadnt envisioned the event looking so. freaking. SPECTACULAR!That got the energy flowing, I think in everybody! We chatted with Chancellor Grimson before the event, and the whole force of people who came together to make that day possible was just wonderful!” Conquering the Imposter Syndrome: The Inspiration for TIMtalks mw.setConfig('EmbedPlayer.AttributionButton',false); mw.setConfig('EmbedPlayer.EnableOptionsMenu',false); MIT Tech TV According to Noam, “It was an interesting experience for me, because to be honest I dont know that Ive ever gotten so much positive feedback at one time. [It was a] huge confidence booster, and speaking at the event itself was so exhilarating! I loved every second of it. One of my friends even e-mailed me ‘Noam, youre going to be President.’ That was so incredible to hear.” Do Now mw.setConfig('EmbedPlayer.AttributionButton',false); mw.setConfig('EmbedPlayer.EnableOptionsMenu',false); MIT Tech TV In fact, each of us feels like a mini-celebrity on campus. Noam loved the feedback from the event: “I received a humongous amount of e-mails, half of Israel found out after my mom e-mailed the extended family (and posted it on Facebook for all her Israeli home girls to see), and I had someone stop me on the street and ask me if I was Noam Angrist, from TIMtalks: ‘Your talk was awesome. Just wanted to let you know and introduce myself.’ That was so cool.” Kanjun, too, found it to be a memorable experience: “I wanted to participate because I think there are important things that the general MIT community experiences but never thinks about, and its about time somebody talked about these issues in a more public way. “Post-TIMTalks, Ive gotten emails from a bunch of people asking everything from how to engage young girls in their field to how to deal with MIT culture,” she said. This has been an incredible journey for those of us involved in TIMtalks, and I am so excited to see where this event goes from here. Anjali’s already planning for next year’s TIMtalks, which I’m sure will be just as inspiring and insightful as the first. In case youre interested, the entire collection of TIMtalks videos are available here.

Deviance and Crime

A Discussion On Sex Education - 986 Words

Results showed over 335 out 4,214 were cutting themselves at this point in their life. That shows 7.9% of the students have this addiction (Hall, p. 623, 2010). While these numbers are everlasting changing, self-harm needs to be addressed to all ages just as other addictions are spoken about. Eating disorders are taught in the early ages of elementary school. Sex-education is taught the fifth grade. Self-harm is not a discussion in sex-education (Khantzian 668). The only way this addiction is taught to children is by explaining suicidal thoughts and having those thoughts turn into forms of self-injury. Teachers and parents are not able to recognize the effects until it reaches a point where the person can no longer hide their pain. With the numbers of this growing addiction and the urge to begin this addiction rapidly increasing, the factors of self-harm need to be discussed as one entity instead of comparing them to another addiction (Wang 666). Different generations and different e thnic groups are involved when it comes to self-harm addictions. â€Å"There is no single â€Å"self-injurer† profile. The rates of self-harm continue to grow, especially in certain communities (Hall 623). In an article â€Å"Non-suicidal Self-Injury among Ethnically and Racially Diverse Emerging Adults,† research was performed to observe those with the addiction of NSSI in specific ethnic groups. The groups were gathered and were consisted of multiple races such as African Americans, Asians, Caucasians, andShow MoreRelatedThe Discussion Of Teaching Sex Education1558 Words   |  7 PagesThe discussion of teaching sex education in classrooms were brought up as early as 1912. Movies that are used in sex education can alter the way teens think of sex. The films used in sex education portrays the different relationships that are created. The history of sex education in North America is a history of prohibition and has been concerned with limiting the scope of sexualit y its ideas, affects, movements and practices. In sex education schools create a space in which students and teachersRead MoreSex Education : Why It s Important1131 Words   |  5 PagesSex Education : Why It’s Important Plenty of us, if not all, will agree that as hormones run rampant and curiosity grows even bigger, teenagers and young adults alike will partake in sexual activities as a way to explore their own newfound needs and desires. Though this may be what many enjoy doing, it does come with its own consequences. Regardless of age, sex can definitely result in a multitude of burdens including unwanted pregnancies, as well as various STDs and HPVs (HIV/AIDS, Hepatitis, HerpesRead MoreParental Sex Education987 Words   |  4 Pagesabstinence-only education from 73 million in 2001 to 204 million in 2008 (Boonstra, 2010). 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After that discussion post I felt really passionately about this topic and what we are doingRead MoreThe Problem Of Single Sex Schools894 Words   |  4 PagesThe most important reason we attend school is to get an education despite how cliche it may sound. The reason to believe single sex schools could help is very much a possibility. According to some researchers girls already learn more in class when the class temperature is warm while boys are opposite in they learn better in a more cool environment (Great Kids). While this is just a basic experiment and may not always be the case, separation between sexes could be a possible solution towards raisingRead MoreThe Issue Of Sex Education1613 Words   |  7 PagesWhen hearing the term â€Å"sex education,† most will immediately think of â€Å"the talk† that parents have with children. â€Å"The talk,† a phrase widely used through everyday life, movies, television, etc. is intended by parents to inform their children of the consequences of unsafe sex and to explain how babies are made. Despite being a necessary conversation at home, this â€Å"talk† is generally vague and uninformative in comparison to classes on the subject. However, this topic causes chaos when dealing withRead MoreThe Best Kind of Sex Education708 Words   |  3 Pages There is much controversy over which form of sex education should be taught, comprehensive sex education, or abstinence-only sex education. The definition for comprehensive sex education is responsible and balanced sexuality education that seeks to assist young people in understanding a positive view of sexuality, provide them with information and skills about caring for their sexual health, and help them acquire skills to make decisions now and in the future. It is medically accurate and providesRead More Parental Communication1539 Words   |  7 PagesResearch findings of parental communication about sex were mixed and inconclusive. The attempts to synthesise findings is complicated by different research methods, wide varied measurements of parent- adolescent communication, and differing perceptions of various groups. The inconsistent and contradictory findings might result from a lack of standard measurements across studies. Existing studies on parent-child communication about sex have several limitations. First, a number of studies haveRead MoreSexual Education Is An Invaluable Part Of The Public School Curriculum1196 Words   |  5 Pagesbe left astray. That is, of course, if there was not a secondary source available full of the same wisdom a parent could provide. In particular, when it comes to sexual education, there are many adverse effects that could arise should that child never be given the thorough discussion that the topic surely needs. Sexual education is an invaluable part of the public school curriculum. I know this not only from my personal experience as a teen but also from the research confirming it’s positive effectsRead MoreA Research Study On Sex Education808 Words   |  4 Pagespeer reviewed journal Sex Education, investigates childism, or systematic discrimination against children, which stems from conservative beliefs that parents have high authority and children belong i n the private sphere. Within the context of sex education, childism is a primary factor in programs that place the values of parents and society over the needs and rights of the child. While including discussions about the importance of personal and family values in sex education is reasonable, it is unreasonable

Human Behavior and the Environment Essays - 1039 Words

Human Behavior and the Environment Sabrina Hartman PSY/460 May 27, 2013 Dr. Michael Mckellip Human Behavior and the Environment Within this paper, we will discuss how environmental cues shape behavior. We will also look at how behavior can be modified to support sustainability, as well as how this can limit a negative impact on the environment. Then we will describe how social norms influence behavior and beliefs about the environment. Finally, we will identify two possible solutions that could successfully change behavior and habits in order to lessen negative environment impact. Let us begin with how environmental cues shape our behavior. How Environmental Cues Shape Behavior An†¦show more content†¦Another behavior that can be adopted to support sustainability is to grow your own food. The more people who grow their own crops instead of buying from companies like Monsanto, the less money these companies will make. If they do not make any money, then they cannot produce their products. This may seem like a bad idea, until you realize what their product actually is. Yes, they produce food. However, this food has been genetically modified and covered in pesticides. These pesticides are causing all sort of horrible problems with our eco system, as well as wreaking havoc on our health. How can these modifications limit the negative impact to the environment that we are currently having? These new behaviors that you can adopt into your lifestyle will help your fellow man, and will creating a longer lasting system than what we have now. Some of the habits we have right now are depleting our non-renewable resources, and just as the name implies, these resources cannot be gotten back once they are used. Social Norms Social norms have a huge impact on behavior, normally dictating what that behavior might be. It has now becoming more and more acceptable to be wasteful and not care about our environment. In the early 1990’s there was lots of propaganda about saving the planet and helping the environment. Now, it seems that everyone has forgotten all about that in favor of their new toys, like the iPhone. It usually depends on what yourShow MoreRelatedHuman Behavior And The Environment1899 Words   |  8 PagesRural Paper Human behavior and the environment are interconnected, for an instant, we learn behaviors from family, peers and the environment around us. 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I like this topic because it talks about how we can get rid of or add certain habits and behaviors. This is practical because it relates to each person and their entire outlook on life which greatly affects ones health. Chapter two specifically covers the effects of environment on human behavior, goal setting, stages of change, motivation, and control. Often, I see myself personally becomeRead MoreRole Of Heredity And Environment On Human Behavior2580 Words   |  11 Pages Human Behaviour and Social Environment ROLE OF HEREDITY AND ENVIRONMENT IN SHAPING HUMAN BEHAVIOUR by: rohit singh socw 10965 m.a. previous,dssw Abstract Both, Heredity and environment are equally important in the development of the personality of the individual and shaping his way of life. Both these factors can be said to be inseparable and equally important and both effect each other and hence the overall behaviour. 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Nursing Career Essay Example For Students

Nursing Career Essay Nursing as a career appeals to a lot of people, but a lack of information and proper instruction tends to be a hindrance and setbacks to a lot of potential nurses from venturing into it fully. But however, they need to have specific personal qualities to succeed in this profession, including to be compassionate, caring, kind and friendly. Outline1 What is nursing?2 Nursing as a Career3 Roles of Nurses4 Nursing Concepts and processes5 Qualities/Attributes of Nursing6 Conclusion What is nursing? Nursing can be said to be the career within the healthcare sector that engrossed on the care of families, individuals, communities to maintain or recover the quality of life and optimal health. This job can also be referred to by four different and specialist roles namely; mental health, disability, pediatric, and geriatric. These group of skilled and qualified professionals are dynamic and work in every type of health setting from patient’s home to surgeries providing service for countless people in need, ill or vulnerable each year. Nursing as a Career If you are interested in choosing this career, you need to be aware of nursing concepts, processes and practice starting with the requests. The first step in understanding these procedures is registering with your country’s nursing board. This will serve as an introduction to the nursing career. Then depending on the country you reside, after having your vocational-specific degree, you will need additional qualification, for example, in the United States, after the basic education, you must pass the NCLEX-RN examination; while in the United Kingdom, it is a must you register with the nursing and midwifery council. It is very important to check your educational requirement and local registration before pursuing this kind of career. In some countries such as the United Kingdom, the government may fund your training by providing stipends and tuition fees so you won’t have expenses to deal with during or at the end of your degree. Roles of Nurses A large responsibility of patients’ care is usually entrusted to an individual in this field especially as a skilled and qualified one. The roles of nurses include: Administering treatments and medicines described by doctors Helping to analyze result after performing diagnostic tests Consulting with other health personnel who are professional such as pharmacist or doctors Enlightening patients on how to manage illness or injuries both at home and long-term Making records of finding after observing the patient The exciting part of these roles is that it can be done as part of a large team which may include doctors, pharmacists, physiotherapist and more making your workday challenging, fast-paced and highly rewarding irrespective of your nursing specialization. Nursing Concepts and processes In providing ultimate care to patients, nurses implement the nursing care plan using its processes which is based on a specific nursing concept selected based on the population served and care setting.   Like other professions, this job has developed different theories derived from nursing concepts, processes, and practices. Examples of specialist areas in the nursing field are: Orthopedic Oncology In informatics domain Telenursing Perioperative Palliative Cardiac Obstetrical Qualities/Attributes of Nursing The one choosing to do this job should possess important qualities that will outline these concepts and ethics. Some of the attributes of this job should possess include:   Ã‚  Ã‚  Kindness: it is not everyone that is comfortable seeing a health professional, they may get scared and frightened in the first instance, but a kind approach from a medical person can ease the patient fear.   Ã‚  Ã‚  Ability to work in a team: Working as a team is a key to the success of any organization, and this also applies to nursing, as working together in a team make it easier to despatch all duties with ultimate ease.   Ã‚  Ã‚  Emotional empathy: Dealing with a lot of people in different situations can be overwhelming. But being emotionally empathic will help in building a strong rapport with any patient you come across to treat.   Ã‚  Ã‚  Integrity: working in the medical domain demands integrity, they need to have patient confidentiality and have the integrity to abide by it irrespective of the circumstance. .u31656b45979814a89e16d6f1ce8b941c , .u31656b45979814a89e16d6f1ce8b941c .postImageUrl , .u31656b45979814a89e16d6f1ce8b941c .centered-text-area { min-height: 80px; position: relative; } .u31656b45979814a89e16d6f1ce8b941c , .u31656b45979814a89e16d6f1ce8b941c:hover , .u31656b45979814a89e16d6f1ce8b941c:visited , .u31656b45979814a89e16d6f1ce8b941c:active { border:0!important; } .u31656b45979814a89e16d6f1ce8b941c .clearfix:after { content: ""; display: table; clear: both; } .u31656b45979814a89e16d6f1ce8b941c { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u31656b45979814a89e16d6f1ce8b941c:active , .u31656b45979814a89e16d6f1ce8b941c:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u31656b45979814a89e16d6f1ce8b941c .centered-text-area { width: 100%; position: relative ; } .u31656b45979814a89e16d6f1ce8b941c .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u31656b45979814a89e16d6f1ce8b941c .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u31656b45979814a89e16d6f1ce8b941c .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u31656b45979814a89e16d6f1ce8b941c:hover .ctaButton { background-color: #34495E!important; } .u31656b45979814a89e16d6f1ce8b941c .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u31656b45979814a89e16d6f1ce8b941c .u31656b45979814a89e16d6f1ce8b941c-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u31656b45979814a89e16d6f1ce8b941c:after { content: ""; display: block; clear: both; } READ: Western Expansion Of The U.S. Essay ThesisThese skills, along with your qualifications and professional competence are what should be emphasized on, by those who want to venture into the nursing field. Conclusion Nursing requires a lot of dedication, handwork, education, right mannerism to be able to deal with difficult situations and patients. Saving people’s lives isn’t as easy as it seems, as you will face a lot of tragedies and hardships which can result in a stressful break. But it is excellent to know nursing, because people are looking for this kind of employee all over the world due to the shortage of skilled person who works in this domain. All you need is to get the right qualification and skills, then start your nursing as a career.

Dear John by Nicholas Sparks Book Review

'Dear John' by Nicholas Sparks Book Review Dear John is trademark Nicholas Sparks - romantic, sappy, sad, and redeeming. The book revolves around the love story of an army sergeant who falls in love shortly before 9/11. Dear John is one of Sparks most popular stories, and became known to an even wider audience after it was made into a movie in 2010 starring Amanda Seyfried and Channing Tatum.   Summary Dear John  starts in the present day, in terms of the books timeline, with John watching Savannah from afar. He is thinking about how much he loves her and why their relationship dissolved. Lost in a train of thought, John then takes the reader back in time and narrates the story of their love. The whole book is narrated by John, who joined the army to get away from his reclusive father and to straighten out. While he is on leave at home in Wilmington, North Carolina, he meets Savannah. They soon fall in love, but Johns time in the army post-9/11 weigh on the couples relationship. Review There is, unfortunately, not much more to say about the book other than its a predictable love story.  Dear John  has a pretty formulaic plot. Sparks writing is smooth and easy, but the characters are not memorable or complex. Furthermore, the love story is not very realistic. That being said, the characters are likable, if not particularly nuanced, and Johns relationship with his father creates a nice subplot. Although Sparks is one of the first to set the age-old boy meets girl love story in the modern, post-9/11 world, he does not delve into how the war affects the characters. In  Dear John, it could be any war keeping them apart. This specific war is not important. Overall,  Dear John  is a  quick, easy read that is not painful but also not extremely enjoyable to read. If you need  some beach reading, go ahead and borrow it. It will give you a few hours of  escape if nothing else. Recommended for those who like sappy romantic comedies, and at times tragedies, but not for those who like a little meat in their reading.  If you like previous books by Sparks, you will probably enjoy  Dear John.

Physics Practical; Comparing and improving two rainfall gauge experiments Essay Example

Physics Practical; Comparing and improving two rainfall gauge experiments Essay Example Physics Practical; Comparing and improving two rainfall gauge experiments Essay Physics Practical; Comparing and improving two rainfall gauge experiments Essay The aim of this experiment is to test and improve an existing rainfall measuring experiment using a potential divider. I have done this by modifying the equipment I use; this has given me a better resolution and more linear results. Apparatus For the first unimproved experiment * 5 volt Dc power supply * Rotary potentiometer * Float * Voltmeter * Beaker * Metal rods * Blue tack * Clamp stand * Ruler For the second experiment; * 5 volt DC power supply * Rotary potentiometer * Clamp stand * Arm with joint * Volt meter * Beaker * Float * Ruler Safety If the water is spilt then it must be mopped up. The beaker might break if it falls on the floor therefore all equipment must be kept away from the edge of the table. The rotary potential divider must be secured in a clamp stand. This must be held tightly so that it will not fall on the table as this would damage both he table and the rotary potential divider. Diagram of Experiment 1 Diagram of Experiment 2 Theory A rotary potentiometer has a primary use in fuel gauges in cars however it is also useful in rain detectors or robot arm sensors. It works because, when a 5 volt current is passed through the two potential divider connections and the rotary arm if fully opened up the full current will pass through. However if the arm closes slightly a different output voltage is given. Therefore to measure an amount of liquid in and area the voltage is measured by a voltmeter. The voltmeter must be set across the rotary potentiometer to gain clear results. Method For the first experiment, the rotary potentiometer was connected to the power supply. After this, I connected a voltmeter to measure the voltage across the rotary potentiometer. The rotary potentiometer is then firmly attached to a clamp and stand so as not to fall out on to the table. Then I fixed a metal rod to a right angle of the potential divider from the moving spindle at the centre of the rotary potentiometer, as this moved the out put voltage changed. From this right-angled rod, another rod was attached at an angle of 90à ¯Ã‚ ¿Ã‚ ½ downwards. The rods where joined together by blue tack. This downwards rod was connected to a float, which was a ping-pong ball. Assembled it is the immersed into a beaker where the water was added and the out put voltage is to be measured. For the second experiment, I did the same this made my experiment fair. However, I altered the arm, this enabled the arm to rotate more smoothly also I used a larger container for the experiment. Therefore, the float would not constantly hit the sides. In addition, I used a polystyrene float this floated better than a ping-pong ball. All output voltage will be measured in à ¯Ã‚ ¿Ã‚ ½m on the voltmeter. Also not only as I add a set increasing ml of water must I measure the output voltage I must measure how much the water level for each addition of 100ml of water has increased. Once I have this result I can calculate the average resolution for my sensor Problems For the second experiment there where minimal errors, due to the fact the aim of the second experiment was to eliminate errors from the first experiment. For the first experiment, the beaker was the wrong shape for the task. This meant that as the arm was elevated when the water started to fill the beaker the float encountered the sides and therefore giving anomalous results. To stop this from happening in the second experiment I used a larger beaker. This stopped the arm and float from hitting the side. The change in beaker shape would have affected the results for the two experiments; therefore, I used a beaker that gave enough clearance however, it was very similar to the first beaker this meant my results would not be affected by a large amount. I measured this out put voltage difference between the two beakers and compensated for it in the results from my second experiment therefore giving accurate results. Also in the first experiment the rods where joined by using two rods at 90à ¯Ã‚ ¿Ã‚ ½ through the rotary potentiometers spindle. Alternatively, though this measured the level of water accurately, it gave no give in the joint between the two arms, this allowed the float to hit the sides and give me anomalous results. To stop this from happening in the second experiment I used an arm that had been professionally made this meant that it gave accurate results because it would be at a constant angle of 70à ¯Ã‚ ¿Ã‚ ½, and did not twist or hit the side. The two arms where attached between the 70à ¯Ã‚ ¿Ã‚ ½ angle with two plastic disks these where on a pivot to allow the arms freedom to move from left to right of each other however it would not spin in the opposite direction. This spin would give the anomalous results. For the first experiment, the ping-pong ball also caused problems. When water was added to the container the ball did not rise this was because it had holes in the surface and therefore filled with water. To stop this occurring I changed the b all. In the second experiment, I changed the ball to a polystyrene ball, I did this because polystyrene floats better than a PVC ball, and this gave my results for the second experiment an extra degree of accuracy. The second experiment also had fewer problems as it was an improved experiment. At first when I set, the second experiment up the potential divider was faulty therefore; I had to change this for a different rotary potential divider. In addition, my first selected beaker for the second experiment also made the float hit the side and gave me faulty readings this meant I had to change for a slightly larger beaker. Results Results for the first unmodified experiment; voltage output/à ¯Ã‚ ¿Ã‚ ½m (+/-0.001V) Rainfall/ml v-out v-out v-out Average output 0 119.5 135.6 124.2 126.4 400 115.2 110.6 120.5 115.4 500 105.6 95.6 103.0 101.4 600 78.0 85.4 83.2 82.2 700 56.2 54.2 51.3 53.9 800 28.1 34.2 31.9 31.3 900 7.9 6.2 9.7 7.9 1000 2.0 0.5 1.1 1.2 Resolution 3mm Results for the second (modified) experiment; voltage output/à ¯Ã‚ ¿Ã‚ ½m (+/-0.001V) Rainfall/ml v-out v-out v-out v-out v-out Average output 0 129.4 130.0 132.0 130.8 130.3 130.0 400 117.9 121.7 122.0 120.5 119.6 120.0 500 115.3 110.7 111.9 113.2 114.3 113.4 600 82.5 83.1 81.9 83.1 83.0 82.5 700 60.0 57.5 58.6 59.7 60.7 59.6 800 30.1 29.7 32.1 30.22 27.9 30.8 900 10.5 8.9 9.5 9.6 10.1 9.8 1000 0.9 1.01 0.8 1.03 1.01 1.01 Resolution 2.5mmThese results provide me with the evidence I need to compose graphs and to draw a conclusion. Analysis of my results The second experiment also had fewer errors as it was an improved experiment. At first when I set, the second experiment up the potential divider was faulty therefore; I had to change this for a different rotary potential divider. In addition, my first selected beaker for the second experiment also made the float hit the side and gave me faulty readings this meant I had to change for a slightly larger beaker and recalculate the difference in volt output per measure meant taken. The resolution of the second experiment was around about 3mm this was adequate for measuring rainwater as it normal rains more than 3mm in 1 day. However, I increased the resolution of the rainfall detector by 0.5mm. This shows that these small changes have improved my experiment. The graph for the first experiment is linear, despite this there are some anomalous results for example 900mm, which gave an average volt output, of 0.00079v. This could have been down to a number factor such as parallax error of measuring the water level or taking the reading during a fluctuation of the voltmeter. The results for my second experiment are obviously more accurate when plotted on a graph. This is because on the first graph there are five results that do not fit onto the trend line, however my improved experiments graphical results show that the results are more closely suited to a linear trend line. This is because of the improvements in equipment that was used also more accuracy which means less parallax error. Parallax error is human error of measurement. Evaluation The aim of the experiment was to improve an existing experiment to measure the rainfall by using a rotary potentiometer. The results that I have collected and displayed on the graph show that I have increased the accuracy of the results. The new results form an increased correlation on a trend line. In addition, the resolution of my experiment has increased by 0.5mm of water this is very impressive as I thought at the start of this experiment that the resolution would of remained the same. Also if this was to be made into a really rain measuring gauge it would be easier to keep outside and not have to monitor constantly. This is because of the alterations I have made. Before if the first experiment were left for 24 hours the float would have hit the side if it floated at all, and there would have had to be 3mm of rain for a clear reading to be taken. With the improved experiment, it could now be left outside, because the new arm joint allows the arm movement and to measure at a constant angle however, it will not hit the side of the beaker, only 2.5mm of rain would have to fall for a reading to be take n and the ball is assured to float. If I was to improve the experiment further, I would use a resistance box, and a power supply that gave a constant 5 volts instead of a power supply that gave a fluctuating 5 volts, I would also use a more sensitive voltmeter. A resistance box would not increase the resolution however; it would increase the strength of the signal to the voltmeter and therefore giving a better reading. If I were to use a fixed 5 volt, power supply it would give me a constant 5 volts instead of fluctuating around 5 volts this would also improve my voltmeter readings and linearity of my graph. If I was to use a more sensitive voltmeter I could increase the accuracy of my results by 1 decimal place this although would not improve my results it would make them easier to anomalies and then I would be able to find a more affective way of stopping the anomalous results.

LexisNexis Legal Research Paper Example | Topics and Well Written Essays - 1000 words

LexisNexis Legal - Research Paper Example By definition, a statement of limitation refers to the enactment that exists in the legal system of common law, which puts a limit on the maximum time, that a person may seek legal proceedings after an event occurs that warrants the start of the legal proceedings. There are reasons why the statements of limitation are put in place. Among them, is that evidence may be corrupted if so much time passes by before the legal proceedings begins or are started. The section that follows in this report summarizes the statutes of limitations for the different states in which the bulk of the clients do business. The State of Michigan Personal Injury The statute of limitation against the cause of action on the grounds of personal injury can best be understood through the case laws covered in the state of Michigan. Personal injury actions must be within the first three years from the time the injury happened. If this is not pursued in time, the case may be invalid from thence onwards. The time pro vide for the limitation of action based on â€Å"injuries to a person or to property,† applies generally, to acts of negligence, financial loss claims, and the recovery of payments from third parties because of the personal injury. In addition, it applies due to the denial of a person’s civil rights given by the state, or by the federal government law, the invasion of privacy, and many more. When there is, an action for recovering of the damages incurred to the property and to the person, this three-year period of limitation applies. This is regardless of whether recovery of compensation for the damages experienced is sought in assumpsit or in tort, if the circumstances come up from a negligent action that constitutes a breach of express or implied contract. An action for injury to a person or to property has to be brought inside three years and not six years, so long as it is not a breach of an express promise 29 M.L.P. 2d STATUTE OF LIMITATIONS  § 18. Breach of Con tract The statute of limitation on the cause of a breach of contract legal proceedings is six years in the state of Michigan. This is the amount of time limitation applied to contract actions. Under this statute of limitation, a claim that is based an express provision provided by a contract between two or more parties, rather than one implied by law, has to be subjected to the limitations period of six years applied to all contract actions. On the other hand, the breach of an obligation, which the law implies on the part of one of the parties to a contract, which is owed to the other, falls under a tort, and is subject to the statute of limitations for torts, which has a limit period of three years. However, this statement of limitation does not cover fraudulent misrepresentations to the existence of a contract 29 M.L.P. 2d STATUTE OF LIMITATIONS  § 22. The case of Case v. Goren, 43 Mich. App. 673, 204 N.W.2d 767 (1972), is the perfect example of how this works. Conversion A caus e of action for a conversion accrues on, and limitations start to run on or after, the day of the conversion. The time limitation period for conversions is three years. This happens when authority is wrongfully acquired by a person over the other person’s personal property. Wisconsin State Personal Injury In the state of Wisconsin, actions to recover the damages that result from the injuries to

Technology and Social Media Communication Analysis Essay

Technology and Social Media Communication Analysis - Essay Example Analysis of Various Technologies and Social Media Communication Tools The conception of social media can be defined as an effective process of communicating with other. It is often viewed to be a medium of social interaction. The various technologies for communication include televisions, computer systems along with the medium of internet and mobile phones (The states of Queensland, 2006). Conversely, the various tools of social media comprise different online websites such as Twitter, YouTube, Flickr and Facebook among others (The International Association of Assessing Officers, 2009). Intended Purpose of Using Technologies and Social Media Communication Tools The major purpose of using different technologies and social media communication tools is to build effective communication with different users in the community. The technologies and the different social media tools can be viewed as effective business tools for several organizations by which they can promote their valuable pro ducts by a significant level (Brand Protect Inc., 2010). . Strength One of the chief strengths of employing various technologies and different social media tools is that these aspects possess greater accessibility of varied information. It has been apparently observed that the different business organization use the tools of social media for growing their brand awareness, improving sales and most importantly attaining significant competitive position over the chief business market competitors. Thus, it can be stated that the different tools related to social media strengthens the financial viability of the organizations (Brand Protect Inc., 2010). Weakness One of the chief weaknesses of using effective technologies and different tools of social media is time consumption. The tools might take much time to navigate the required information relating to any subject matter (Brand Protect Inc., 2010). Ethical Consideration With regard to the ethical consideration, the business corporation s along with the government should remain much conscious about the misuse of different tools of social media that might impose unfavorable effects upon the community (Eid, 2009). Existing Norms and Protocols One of the significant norms of social media is maintaining the privacy of accessing different information of the users. The various business organizations or the individuals should prioritize this important social norm concerning privacy as well as protecting their respective profiles in order to share their information in an organized manner (Talking Climate, 2012). In relation to the social norms, it has been viewed that one of the major protocols of social media is registration. In this similar context, the business organizations should follow the Code of Conduct relating to social norms while performing business operational functions. Moreover, the legislations such as the ‘Data Protection Act 1998’, ‘Regulation of Investigatory Powers Act 2000’ an d ‘Telecommunications Regulations 2000’ can act as significant protocols for social media. These protocols relating to social media facilitate investigating and detecting the unauthorized usage of different telecommunication systems such as internet usage. The business organizations or any individuals are advised to follow the social media norms as well as protocols in order to share

Purpose and Use of Different Accounting Records

Purpose and Use of Different Accounting Records Accounting record is defined as the all of the documentations involved in the preparation of financial statements and records which are relevant to financial review and audits which include recording of assets and liabilities, ledgers, journals, and any other supporting documents like invoices. Ledger: Maintaining ledger is a must in all accounting system. Ledger is used for preparing trial balance which checks the arithmetical accuracy of the accounting books. Ledger is the store-house of all kind of information which is used for preparing final accounts and financial statements. Prime entry books: The other one is prime entry books which are also known as books of original entry are books where transactions are first recorded. The main books of prime entry consists of sales day book, purchase day book, sales return day book, purchase return day book, general journal and cash book (Ducha, et.al, 2008). Accounting plays important and useful role by developing the information for providing answers to many questions faced by the users of accounting information. It provides information how good or bad the financial condition of the business is, which activities or products have been profitable. Accounting is important for a business entity for the following reasons: Accounting record, set on the base of even practices, will assist a business to compare results of one period with another period. Insulating records, backed up by proper and genuine vouchers are good evidence in a court of law. Increased volume of business results in large number of transactions and no businessman can remember everything. Accounting records avoid the necessity of remembering various transactions. Fundamental concepts of accounting Accruals concept of accounting: Other than the cash flow statement, the accounts have been set on an accruals basis. The accruals basis of accounting involves the non-cash of transactions to be mirrored in the financial statements for the period in which those effects are experienced and not in the period in which cash is actually received or paid (Open University Course Team, 2006). Going concern: The accounts have been prepared on a going concern basis which means that the accounts have been prepared on a going concern basis. It further clears that the accounts have been prepared on the assumption that the authority will continue to operate for the foreseeable future. The Avenue account and Balance Sheet assume no intention to significantly curtail the city Councils operations (Open University Course Team, 2006). Consistency concept: There are a number of different ways in which some concepts can be applied. Each business must choose the approach that gives the most reliable picture of the business, not just for this period, but over time also. According to the consistency convention, when a method has been adopted for the accounting treatments of an item, the same method will be adopted for all subsequent occurrences of similar items. However, it does not mean that the firm has to follow the method until the firm closes down. (Open University Course Team,2006). Prudence Concepts: The account should be prudent when preparing financial statements. In other words, if something is in doubt, plan for the worst and, if a transaction has not yet been completed ignore ant possible benefits that may arise from it (Open University Course Team, 2006). Business entity concept: It is one of the main accounting principles of accounting this concept says that Business should be treated separately from the property owner or investor In simple words we can say owner of the business should be treated separately from the business whatever profits come in to the business should be taken in company account. Under the business entity concept, the activities of a business are recorded separately from the activities of its owners, creditors, or other businesses (Ducha, et.al, 2008). Different factors of accounting system: Computerised accounting system: Keeping accurate accounting records is a vital part of managing an organisation. Apart from helping to keep it afloat financially and legally, it is also a requirement of funding bodies. Smaller groups can usually manage with simple book-keeping procedures but bigger groups juggling with larger sums of money and more complex financial transactions may find their workload eased by using a computerised accounting system. The good news is that there are easy to use and reasonably priced computerised accounting packages on the market that are either aimed at, or can be adapted to, voluntary sector organisations (Ducha, et.al, 2008). Manual Accounting Systems: Accounting systems are manual or comprised. Understanding a manual accounting system is useful in identifying relationships between accounting data and reports. Also, most computerised systems use principles from manual systems. In other words, Manual accounting and bookkeeping systems are the traditional form of maintaining a businesses accounts and records. They involve keeping various ledgers and files which typically include a cash book, sales and purchase day books and petty cash sheets. Although the use of basic manual bookkeeping systems requires little knowledge or skill in accounting, they are still the preferred method of accounting for those who have used them in the past (Drew, et.al, 2000). Considering factors when using computerised and manual accounting system: The capacity to generate sales /increase invoices; the necessity to compute/include VAT in accounting; cost how much can a firm truthfully afford on software, updates and support, the capability to process payroll, and stock control are the considering factors of computerised accounting system. Task 2 Meaning of business risk: Business risk is associated with the uncertainty of a companys future cash flows, which are affected by the operations of the company and the environment in which it operates. It is the variation in cash flow from one period to another that causes greater uncertainty and leads to the need for greater compensation for investors. For example, companies that have a long history of stable cash flow require less compensation for business risk than companies whose cash flows vary from one quarter to the next, such as technology companies (Fabozzi, et.al, 2007). Components of business risks: Operational risks: The risk of loss resulting from insufficient internal processes, people and systems, or from external events which includes legal risk. In other words, the risk of loss resulting from failure to comply with laws as well as prudent ethical standards and contractual obligations which includes the exposure to litigation from all aspects of an Institutions activities. The definition does not focus strategic or reputational risks. In other words, operational risks are concerned to enhance operational risk assessment efforts by encouraging the industry to develop methodologies and collect data related to managing operational risk. Strategic and reputational risk is not included in this definition for the purpose of a minimum regulatory operational risk capital charge which focuses on the causes of operational risk and the Committee believes that this is appropriate for both risk management and, ultimately, measurement (Fabozzi, et.al, 200). Compliance Risks: Compliance risk can be defined as the current and potential risk to earnings or money arising from violations of, or non-conformance with, laws, rules, approved practices, internal policies, and methods, or moral standards which arises in situations where the laws or rules prevailing certain bank products or activities of the Banks clients may be unclear or unverified. This risk exposes the institution to fines, civil money punishments, payment of damages, and the voiding of contracts (Fabozzi, et.al, 200). Liquidity risks: Liquidity risk can be explained as the current and approaching risk to earnings or capital arising from a banks incapability to meet its obligations when they come due without incurring unacceptable losses. Liquidity risk includes the inability to manage unplanned decreases or changes in funding sources. Liquidity risk also arises from the failure to recognize or address changes in market conditions that affect the ability to liquidate assets quickly and with minimal loss in value (Neu, and Malz, 2007). Meaning of risk management: The true connotation of managing the risks is combined with the activities of human wherein the identification of the risk, risk evaluation, adapting techniques to manage it and lessening of risks by using managerial strategies is done. The various ways in creating risk management includes moving the possible risk to other group, preventing the risk from happening, lessening the risks negative effects and recognizing all the consequences that a specific risk might bring (Blokdijk, 2007) Corporate governance According to Cadbury Report, Corporate governance is the system by which companies are directed and controlled where the role of the shareholders is to appoint the directors and the external auditors, and to satisfy themselves that an appropriate governance structure is in place where directors are responsible for setting the companys strategic aims, providing the leadership to put these into effect, supervising the management of the business and reporting to shareholders on their stewardship. Corporate governance involves a set of relationships between a companys management, its board, its shareholders and other stakeholders. Corporate governance also provides the structure through which the objectives of the company are set, and the means of attaining those objectives and monitoring performance are determined. (Gupta, 2005) Cadbury code: The Cadbury Report, formally entitled The Report of the Committee on the Financial Aspects of Corporate Governance was published in December 1992, following the recommendations of the Cadbury Committee. The establishment of the Committee in May 1991 by the Financial Reporting Council, the London Stock Exchange, and the accountancy profession arose in response to the occurrence of financial scandals in the 1980s involving UK listed Companies, which had led to a fall in investor confidence in the quality of companys financial reporting (Cadbury, 1992). Fraud Risk Assessment To be protective of itself and its stakeholders efficiently and effectively from fraud, an organization should recognize fraud risk and the specific risks that directly or indirectly relate to the organization. A structured fraud risk assessment, tailored to the organizations size, complexity, industry, and goals, should be performed and updated periodically. The assessment may be integrated with an overall organizational risk assessment or performed as a stand-alone exercise, but should, at a minimum, include risk identification, risk likelihood and significance assessment, and risk response (ww.acfe.com/documents/managing-business-risk). Managing the risk of fraud, the risk based approach: A risk-based approach enables organisations to target their resources, both for improving controls and for pro-active detection, at problem areas. Developments in corporate governance, including the requirement for statements on internal control, create the atmosphere in which fraud can be considered as a set of risks to be managed alongside other business risks. Managing the risk of fraud should be embedded in the entirety of an organisations risk, control and governance procedures. In wider sense, assessing and managing the risk of fraud involves assessing the organisations overall exposure to fraud, recognising the areas most vulnerable to the risk of fraud, assigning ownership, calculating the scale of fraud risk, responding to the risk of fraud; and determining the success of the fraud-risk strategy (ww.acfe.com/documents/managing-business-risk). Assessing the Organisations Overall Vulnerability to Fraud: Vulnerability to fraud can be assessed at different levels in an organization where a quick assessment of the overall level of risk an organisation is exposed to is often a good starting point and may highlight particular vulnerabilities where some action needs to be taken immediately rather than wait for the results of a more in-depth risk assessment to be completed. A fraud risk assessment should additionally be carried out during the development of any new policies, activities or operations to ascertain whether any new risks arise that need to be managed. The risk assessment should also be reviewed and re-assessed whenever a change in policy occurs or when changes are made to the way in which a policy is to be implemented (ww.acfe.com/documents/managing-business-risk). Fraud risk identification may include gathering external information from regulatory bodies, industry sources, key guidance setting groups), and professional organizations, the American Institute of Certified Public Accountants (AICPA), the Association of Certified Fraud Examiners (ACFE), the Canadian Institute of Chartered Accountants (CICA), The CICA Alliance for Excellence in Investigative and Forensic Accounting. Internal sources for identifying fraud risks should include interviews and brainstorming with personnel representing a broad spectrum of activities within the organization, review of whistleblower complaints, and analytical procedures. A proper and working fraud risk identification process includes an calculation of the incentives, pressures, and chances to commit fraud. Employee incentive programs and the metrics on which they are based can provide a map to where fraud is most likely to occur. Fraud risk assessment should consider the potential override of controls by m anagement as well as areas where controls are weak or there is a lack of segregation of duties (Vallabhaneni, 2008). The speed, functionality, and accessibility that created the enormous benefits of the information age have also increased an organizations exposure to fraud. Therefore, any fraud risk assessment should consider access and override of system controls as well as internal and external threats to data integrity, system security, and theft of financial and sensitive business information (Costa Lewis, 2004). Assessing the likelihood and significance of each potential fraud risk is a subjective process that should consider not only monetary significance, but also significance to an organizations financial reporting, operations, and reputation, as well as legal and regulatory compliance requirements. An initial assessment of fraud risk should consider the inherent risk8 of a particular fraud in the absence of any known controls that may address the risk. Risk assessment The control environment Control activities Information and communication Monitoring (Costa Lewis, 2004). THE COSO MODEL: In the United States many firms have adopted the internal control concepts existing in the report of the Committee of Sponsoring Organizations of the Tread way Commission (COSO). Published in 1992, the COSO report describes internal control as: A process, affected by an entitys board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories: effectiveness and efficiency of operations, reliability of financial reporting, and Compliance with applicable laws and regulations. COSO describes internal control as consisting of five essential components. These components, which are subdivided into seventeen factors, include: The control environment Risk assessment Control activities Information and communication Monitoring (Vallabhaneni, 2008). Duties and responsibilities of auditor In most countries the auditor has a statutory duty to make a report to the entitys members on the truth and fairness of the entitys annual accounts. As we have seen in the foregoing section, this report must state the auditors opinion on whether the statements have been prepared in accordance with the relevant legislation and whether they give a true and fair view of the profit or loss for the year and state of affairs at the year end. The duty to report on the truth and fairness of the financial statements is the primary duty associated with the external audit. The auditor has a duty to form an opinion on certain other matters and to report any reservations. The auditor must consider whether: 1. The entity has kept proper accounting records; 2. The entitys balance sheet and income statement agree with the underlying accounting records; 3. All the information and explanations that the auditor considers necessary for the purposes of the audit have been obtained and whether adequate returns for their audit have been received from branches not visited during the audit; 4. The entity has complied with the relevant legislations requirements in respect of the necessary disclosures. If the entity has not made all the disclosures required the audit report should, if possible, contain a statement of the required particulars (Vallabhaneni, 2008). Relationship between internal and external audit The coordination of internal audit activity with external audit activity is very important from both points of view: from external audits point of view is important because, in this way, external auditors have the possibility to raise the efficiency of financial statements audit; the relevancy from internal audits point of view is assured by the fact that this coordination assures for the internal audit a plus of essential information in the assessment of risks control The role of internal auditing is determined by management, and its objectives differ from those of the external auditor who is appointed to report independently on the financial statements. The internal audit functions objectives vary according to managements requirements. The external auditors primary concern is whether the financial statements are free of material misstatements; the external auditor should obtain a sufficient understanding of internal audit activities to identify and assess the risks of material misstatement of the financial statements and to design and perform further audit procedures. The external auditor should perform an assessment of the internal audit function, when internal auditing is relevant to the external auditors risk assessments. Liaison with internal auditing is more effective when meetings are held at appropriate intervals during the period. The external auditor would need to be advised of and have access to relevant internal auditing reports and be kept informed of any significant matter that comes to the internal auditors attention which may affect the work of the external auditor. Similarly, the external auditor would ordinarily inform the internal auditor of any significant matters which may affect internal auditing (Diamond, 2002). Appropriate audit tests Meaning of audit test: An audit test is a procedure performed by either an external or internal auditor in order to assess the accuracy of various financial statement assertions. The two common categorizations of audit tests are substantive tests and tests of internal controls. Both types of tests are used in external and internal audits in order to reach established audit objectives, as can be outlined in audit checklists or determined based on the results of audit questionnaires. Audit tests typically are performed on a sample basis over an existing group of similar transactions. Sampling approaches can either be statistical or non-statistical, with the ultimate goal being to obtain the most representative sample of the population before testing begins (Diamond, 2002). Types of audit tests It is essential for internal auditors to understand how this method works, as well as its purpose. Also, given the variety of testing methods that may be used during the audit process, it helps to distinguish sampling from other types of examination. Identifying the qualities that distinguish sampling as a distinctive form of testing will provide good understandings for beginning auditors to know why it is used under certain circumstances and determine when to employ this process. During an operational audit, an internal auditor might use observation as an aid in evaluating a units procedures (Diamond, 2002). Simple Random Sampling: In auditing, this technique practices sampling without replacement; that is, once an item has been selected for testing it is not included in population and is not subject to re-selection. An auditor can implement simple random sampling in one of two ways: computer programs or random number tables (Beasley, et.al, 2005). Systematic (Interval) Sampling: This method describes the choice of sample items in such a way that there is an unchanging interval between each sample item. In this method, every Nth item is selected with a random start (Beasley, et.al, 2005). Stratified (Cluster) Sampling: This method describes the selection of sample items by breaking the population down into stratas, or groups. Each stratum is then treated separately. For this strategy to be effective, distribution within clusters should be greater than distribution among clusters. An example of cluster sampling is the inclusion in the sample of all payments or cash disbursements for a particular month. If blocks of homogeneous samples are selected, the sample will be subjective (Beasley, et.al, 2005). Audit tests Process mapping analysis: Develop process maps of the supplier delivery and accounts payable/ approval processes and analyse these maps to identify potential for suppliers to refuse to deliver supply Survey techniques: Perform a supplier satisfaction survey to identify details, magnitude and external perspective of supplier concerns over the accounts payable process. Analytical review: Perform benchmarking analytical tests to compare key process operating statistics with industry best practices and compare specific processes with best practice procedure. Inquiry through facilitated groups: Conduct a focus group involving several major suppliers, key members of the accounts payable process and major departments required to authorize invoices (Beasley, et.al, 2005). Difference between management and auditors responsibilities: In considerable certainty, managements responsibility is to create internal control. Internal control includes the whole system of controls and procedures, both monetary and operational, which are established to lessen risks and their impact, safeguard assets, and ensure efficiency and to inspire devotion to College policies and directives where, it is Internal Audits role to carry out an independent evaluation of the efficiency of these controls. Audit is not part of line management where internal audit does not grow and install procedures, make records or involve in any activity which could compromise its independence (Wilkinson, et. al, 2008). Audit planning: Initial audit planning takes place before the thorough audit work begins, and in planning for a specific audit assignment an auditor must take on a plan with regard to the timing, nature and degree of the audit work to be carried out. The aims of the plan are to ensure proper attention is dedicated to the different areas of the audit and potential problems are identified. On the other hand, audit plan have to be observed as a organized plan of action plotting out the audit processes to be carried out with the aim of reporting on whether a stated set of accounts show a factual and fair-minded view. However, the fact that the audit assignment is the commercial motion of the audit firm should be recognised, and if the costs of carrying out the planned procedures are likely to exceed the client entities budgeted fee then this unevenness should be informed at the planning stage by discussing with the management of the entity (Gupta, 2009). Scope of audit planning: It is importance to keep in mind the formal scope of audit work when considering audits role in risk management. Based on the results of the risk assessment, the internal audit activity should evaluate the adequacy and effectiveness of controls encompassing the organizations governance, operations, and information systems which should include reliability and integrity of financial and operational information. Effectiveness and efficiency of operation, Safeguarding of assets, compliance with laws, regulations, and contracts are the scope of audit planning (Spencer Pickett, 2006). Audit testing: Direct tests of account balances and transactions are designed by determining the most efficient manner to substantiate the assertions embodied in the account or transactions. There are many alternatives open to the auditor in planning audit tests. The following are the types of audit tests. Tests of effectiveness: It is essential to determine whether the controls are effective over cash disbursements. Utilize the information performing an integrated audit of controls and account balances. Dual-Purpose Tests of Controls and Account Balances: It is useful to determine whether the controls are effective to help plan the nature, timing, and extent of other audit tests, and test the accuracy of recording the related transactions. Substantive Analytical Tests: It is essential to determine whether account relationships meet expectations, including the possibility that some of the receivables are not collectible. Direct Tests of Account Balances: It is essential to test the existence and dollar accuracy of account balances as stated at historical cost. Direct Tests of Transactions: It is essential to test the existence of sales transactions (Gramling, et.al, 2009, Auditing: A business risk, Cengage Learning Publishing (Gupta, 2009). Evidences that auditors collect from audit files and working papers: There are 7 broad categories of evidence from which the auditor can choose which are physical examination, confirmations, documentation, analytical evidence, written representations, mathematical evidence, oral evidence, and electronic evidence(Online resource: accessed at 20th May 2010, www.issai.org/media). Audit files and testing papers: Working papers provide evidence that an effective, efficient, and economic audit has been carried out. They should therefore be prepared with care and skill. Importance of working papers: Working papers are important because they are necessary for audit quality control purposes provide assurance that the work delegated by the audit partner has been properly completed provide evidence that an effective audit has been carried out increase the economy, efficiency, and effectiveness of the audit contain sufficiently detailed and up-to-date facts which justify the reasonableness of the auditors conclusions retain a record of matters of continuing significance to future audits(Online resource, accessed at 18th May 2010: www.accaglobal.com/pubs/students). Meaning of Statutory Audit Statutory Audit is a checking of accounts required by law where a municipality may be required by its own law to have an annual audit of financial records or a company which is governed by any Law, the Law may require the audit to be conducted and the manner in which audit should be conducted and to whom the report of auditors should be presented (Stittle, 2003) Statutory Audit Report Statutory Auditors Report is prepared in accordance with Article L(225-235) of the French Commercial Code, on the report prepared by the Chairman of the Supervisory Board of Peugeot S.A., on the Internal Control procedures relating to the preparation and processing of financial and accounting information(Stittle , 2003). Purpose of statutory Audit Report The purpose of Statutory Audit Report is to present the fair presentation and the consistency with the financial statements of the information given in the Management Report of the Board of Directors, and in the documents addressed to the shareholders with respect to the financial position and the financial statements; the fair presentation of the information provided in the Management Report of the Board of Directors in respect of remuneration and benefits granted to certain company officers and any other commitments made in their favour in connection with, or subsequent to, their appointment, termination or change in function(Stittle , 2003). Contents of Audit Report The subjects of audit report are title, addressee, opening or Introductory Paragraph, Scope Paragraph, opinion paragraph, signature, place of signature, and date of report. Auditors view of a financial statement, given without any reservations, such view basically states that the auditor feels the company followed all accounting rules properly and that the financial reports are an accurate demonstration of the companys financial condition opposite of qualified opinion(Stittle, 2003). Statutory audit report: The Audit Commissions auditors issue two types of statutory reports: reports in the public interest (RIPIs) issued under Section 8 of the Audit Commission Act 1998 immediate referrals to the Secretary of State issued under Section 19 of the Audit Commission Act 1998 Reports in the public interest Where matters are serious and an auditor decides a matter should be brought to the attention of the public he does this by issuing a report under S8 of the Audit Commission Act 1998 This report is issued to the health body concerned and copied to the Secretary of State. It is for the health body concerned to make this public and to respond to the report and for the NHS Executive to ensure they do so( Sangster, and Wood, 2008) Qualified and unqualified report: An unqualified report is a report from an independent auditor who has examined the accounting records and found no irregularities which has the following demerits a) Lack of consistent application of generally accepted accounting principles b) Substantial doubt about going concern c) Auditor agrees with a departure from promulgated accounting principles d) Emphasis of a matter e) Reports involving other auditors A Qualified Opinion report is supplied when the auditor met one of two types of situations which do not comply with normally accepted accounting principles, however the rest of the monetary statements are properly presented. This type of judgement is very alike to an unqualified or clean opinion, but the report states that the monetary statements are clearly presented with a certain exception which is otherwise misstated. The two types of situations which would cause an auditor to issue this opinion over the unqualified opinion are: Single deviation from GAAP this type of qualification occurs when one or more areas of the financial statements do not conform to GAAP, but do not affect the rest of the financial statements from being fairly presented when taken as a whole. (Accounting Standards Board, 1988)

Utopia Essay -- essays research papers

Utopia Utopias are generally said to be societies in which the political, social and economic troubles hampering its inhabitants has been done away with. Instead the state is there to serve the people and ensure the peacefulness and happiness of everyone. The word utopia, which means "no place" in Greek, was first used to mean a perfect society in 1516 in the publication of Saint Thomas More's story "Utopia". The story depicted life as it was with its people and social institutions on an imaginary island. More's Utopia gained critical acclaim and a wide audience. The term was subsequently used by all prominent social thinkers and visionaries to define other concepts of this kind. During the 19th century many attempts were made to actually establish communities which followed the beliefs of a utopian society. Most were experiments in utopian socialism. Although they differed considerably in their specific views, most of them agreed that ideal societies could be created without much difficulty. They felt all that was needed was to have the formation of a few small, cooperative communities made up of their followers. The comte de Saint-Simon regarded technological progress and large scale economic organization as being the most important keys to the establishment of these communities. It was felt that industrial growth was the key to happiness for people in the future. Another visionary, Fourier, was quite the opposite of Saint-Simon. He Spoke strongly against the use of industry. His opinion was that agricultural communities would be better suited for this situation. He favored these communities as he saw them as small, self-sufficient and more importantly, free from the restraints that were being imposed by civilization. Experimental societies based on the theories of the utopians were also set up in Europe and the Unites States. They included Robert Owen's cooperative communities in New Harmony, lnd., and New Lanark, Scotland. Most of these did not survive long. One of the longer lasting of these communities was the Oneida Community. It lasted from 1848 to 1881. By the middle of the 19th century the utopian socialists were beginning to be eclipsed by more militant radical movements. These... ...eat big leather lazyboy in front of the t.v. would also be required. Electronic gizmos of all shapes and sizes would surround me. Then as my children grew older, I'd hope to be able to provide them with the opportunity to receive a college education, as this is key to success. To see them go on to do well for themselves would make me very proud. By then I would start to contemplate retirement. I'd hope to have a nice little nest egg stashed away so that I may live comfortably for the rest of my life. I hope to grow old peacefully, and as gruesome as this may sound, I hope that when my time does come, I die in my sleep. Never felling a thing. I know that many of the things I just mentioned may never happen. Many of my wishes are just that, wishful thinking. It is just a concept of a type of life I would like to live. Real or not. But after all, its MY private utopia. Plus we must remember that utopias in these times in their most technical definition do not exist. They are merely ideas and concepts of the world as man would wish it were. Being a man in this world of ours, I have my wishes too.

Negative Effects of Technology on Human Life

Negative effects of technology Improvements in the technology have antagonistic effects on the human life along with the positive effects. The growth of the technology leads to very severe problems like pollution, unemployment, effects social life of the humans etc.. First of all, the most serious problem is pollution, which is created by the technological inventions like vehicles, industries, etc.. Now-a-days the vehicles like cars, bikes are increasing which is leading to increase in pollution. The other problem is radiation caused by the increase in the mobile phones.Secondly, in most of the developing countries like India the major problem is unemployment. This problem is mostly caused by the increase in the instruments, which are the results of improvement in the technology. Finally, in today’s world all the people are getting addicted to the internet like social sites, games and they also becoming victims of the google. For example, all the persons are getting involved i n the facebook and they are not at all bothering about the surrounding world, this may leading them away from the social life and sometimes it also creates problems in the families.The other example, everyone in this world is depending on google for each and everything and they are not at all referring to the books. However, most of the people say that improvements in technology like software solutions creates employment, but that is not true because the employment created by the software field is less than the employments which is decreased by the instruments in industries. In conclusion, the negative effects of the technology is higher than the advantages from the improvements in technology.

Stories behind the Complex Compositions Sculpture Comparison

This paper will discuss and compare A Faun Teased by Children sculpture, of the Italian Baroque style, and the Little Fourteen Year Old Dancer of the French impressionist style. These two sculptures give us a clear insight and allows us to peer in on the moment that is taking place. The active movement, strong diagonals and dramatic facial expressions of the figures in A Faun Teased by Children tells the on looker a vivid detailed story of the actions that are taking place and what role each figure is taking on, in a mythical scene, while the stagnant and serene pose of the Fourteen Year Old Girl resonates calmness and a moment that has not taken place just yet. A Faun Teased by Children is a sculpture chiseled out of marble,†¦show more content†¦The naughty babies’ facial expressions showcase different moods. The baby that is tugging on the faun’s hair has sort of a humanized demonic smile on its face as if it is enjoying the agony that he is causing the faun. The baby grasping his arm looks mildly annoyed with little to no excitement on his face. The baby that is at the bottom of the tree looks terrified with a stinging hint of pain flashing across his face. His body is also tense and in an uncomfortable position straddling the lion with his back twisted back. These actions are all engaging. The toothless faun wearing a wreath is shown advancing up the tree. He is engaged in an open pose his legs are drastically stretched in the opposite direction and his arm replicate his legs in opposition. The faun looks as if he is try to escape the wrath of the children. His face sports an agonizing tense grimace that mirrors the expression of the child at bottom of the tree: pain and tension because the pulling of his hair. The animals in the scene are engaged. The lizard appears to be escaping the commotion. The pregnant lion underneath the falling child is enjoying a healthy fruity snack, removing his subconscious mind from the commotion that is currently taking place whilst holding the child’s left leg captive. The skin of a lion is resting on a branch of the tree just under the left arm of the faun. TheShow MoreRelatedHumanities11870 Words   |  48 Pages MODULE 1: INTRODUCTION This module provides an overview on the subject of art appreciation for those entirely new to the subject. This is a complex topic to deal with and it is impossible to have a truly comprehensive discussion on the topic in such a brief essay. The student is advised to consult more advanced texts to gain further understanding of how to appreciate art more fully. HUMANITIES: What is it? †¢ The term Humanities comes from the Latin word, â€Å"humanitas† †¢ It generallyRead MoreContemporary Art : Modern Art2674 Words   |  11 Pagesrejection of traditions. 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