There are many different plants and vegetation in Essays - Biology

There are many different plants and vegetation in tropical rainforests. These plants can vary from trees you get your food from to medicinal leaves and to even poisonous plants. Rainforests have a lot of biodiversity. Biodiversity is the term for when a particular habitat has a variety plants and animals. However, in a savannah tropic, they do not have as much biodiversity. In a tropical rainforest, like the Amazon Rainforest, they have trees like the cocoa tree, banana tree, and even mango trees. Cocoa trees can be used to do treat headaches, coughs, and even burns. Cocoa trees are also used to make chocolate. Other trees like the Clavillia or the Trumpet tree are user for in treating infections or bacterial diseases. The rainforest also has thousands of pretty flowers that insects like to eat from. Other plants like the Venus Fly Trap or the pitcher plant take advantage of this. They disguise themselves and then trap the bugs that land on them to feast. The rainforest can habit all of these different plants because of how warm and wet it gets. It's where they can have a consistent flow of energy and food. A tropical savannah is a grassland scattered with shrubs and isolated trees. They are found in between deserts and rainforests, like in East Africa. In the summer there is a lot of rain in a savannah. However, not enough rain falls on a savannah to support forests.

Discrimation of Homosexuals in the Workplace essays

Discrimation of Homosexuals in the Workplace essays English 111 Paper #4 Benefits for Homosexuals in the Workplace For many years now minority groups have been fighting to get equal representation in high paying jobs and to be treated like everyone else if they are hired. The minority group that I wish to focus on is homosexuals. Many gays believe that they are being treated unfairly by companies that do not offer domestic partner benefits and other fringe benefits that are offered to heterosexual workers and their spouses. They argue that their partners are in effect their spouses and should be subject to the same treatment as heterosexual couples. On the other hand many believe that domestic partnership is not the same as marriage and to give gays domestic partner benefits would be giving them special treatment. There are also those religious groups that believe homosexuality is wrong in gods eyes and to give gays domestic partner benefits would be endorsing or condoning sin. Many companies that do have domestic partner benefit plan s argue by having workers of different backgrounds they can raise sales in the diverse marketplace and attract and keep workers of good training and skill. And by ignoring the needs of gay and lesbian workers they risk losing talented workers, raising their recruitment and training costs, and lowering employee moral and productivity (Open the corporate closet). There are a couple of reasons why the issue of giving gays equal rights in the workplace has not been addressed in the past. First, the human-relations people in a lot of companies dont spend much time thinking about gay issues. Andrew Sherman of The Segal Company says, my sense has been that HR people do not have a lot of knowledge about gay workplace issues(Open the corporate closet). Professionals in other companies have made similar statements such as most people dont know how they really feel about homosexuality until they are confronted with it&qu...

The Byzantine Roman Emperor Justinian

The Byzantine Roman Emperor Justinian Name: (At birth) Petrus Sabbatius; Flavius Petrus Sabbatius JustinianusBirthplace: ThraceDates: c.482, at Tauresium - 565Ruled: April 1, 527 (jointly with his uncle Justin until August 1) - November 14, 565Wife: Theodora Justinian was a Christian emperor of the Roman Empire on the cusp between Antiquity and the Middle Ages. Justinian is sometimes called The Last of the Romans. In Byzantine Matters, Averil Cameron writes that Edward Gibbon didnt know if Justinian belonged in the category of the Roman emperors who had come before or the Greek kings of the Byzantine Empire who came after him. History remembers Emperor Justinian for his reorganization of the government of the Roman Empire and his codification of the laws, the Codex Justinianus, in A.D. 534. Justinian Family Data An Illyrian, Justinian was born Petrus Sabbatius in A.D. 483 in Tauresium, Dardania (Yugoslavia), a Latin-speaking area of the Empire. Justinians childless uncle became the Roman Emperor Justin I in A.D. 518. He adopted Justinian either before or after he became emperor; hence the name Justinianus. Justinians own birth-based status in society was not high enough to command respect without the imperial office, and his wifes position was even worse. Justinians wife, Theodora, was the daughter of a bear-keeper father who became bear-keeper to the Blues (relevant to the Nika Revolts, below), an acrobat mother, and she herself is considered to have been a courtesan. The DIR article on Justinian says Procopius claims Justinians aunt, Empress Euphemia, by marriage, so disapproved the marriage that Justinian waited until she died (before 524) before even starting to deal with the legal impediments to the marriage. Death Justinian died on November 14, 565, in Constantinople. Career Justinian became Caesar in 525. On April 4, 527, Justin made Justinian his co-emperor and gave him the rank of Augustus. Justinians wife Theodora received the rank of Augusta. Then, when Justin died on August 1, 527, Justinian went from joint to sole emperor. Persian Wars and Belisarius Justinian inherited conflict with the Persians. His commander Belisarius obtained a peace treaty in 531. The truce was broken in 540 and so Belisarius was again sent off to deal with it. Justinian also dispatched Belisarius to settle problems in Africa and Europe. Belisarius could do little against the Ostrogoths in Italy. Religious Controversy The religious position of the Monophysites (whom Justinians wife, Empress Theodora, supported) conflicted with the accepted Christian doctrine from the Council of Chalcedon (A.D. 451). Justinian was unable to do anything to resolve the differences. He even alienated the pope in Rome, creating a schism. Justinian expelled teachers of paganism from the Academy in Athens, closing the schools of Athens, in 529. In 564, Justinian adopted the heresy of Aphthartodocetism and tried to impose it. Before the matter was resolved, Justinian died, in 565. Nika Riots However improbable it may seem, this event was born of extreme sports fanaticism and corruption. Justinian and Theodora were Blues fans. Despite fan loyalty, they attempted to reduce the influence of both teams, but too late. The Blue and Green teams created a disturbance in the Hippodrome on June 10, 532. Seven ringleaders were executed, but one of each side survived and became a rallying point that integrated fans of both teams. They and their fans began shouting Nika Victory in the Hippodrome. Now a mob, they appointed a new emperor. Justinians military leaders prevailed and slaughtered 30,000 rioters. Building Projects The damage caused to Constantinople by the Nika Revolt paved the way for Constantines building project, according to DIR Justinian, by James Allan Evans. Procopius book On Buildings [De aedificiis] describes Justinians building projects that included aqueducts and bridges, monasteries, orphanages, hostels, and the Hagia Sophia, which still stands in Constantinople/Istanbul.

Egan's Clothiers Term Paper Example | Topics and Well Written Essays - 1750 words

Egan's Clothiers - Term Paper Example This made the employees want to sell as much items as possible in order to be ranked at a higher level of productivity. This appraisal system did not perform at it best though, the sales of the firm increased. At one time, the store manager acknowledges that the performance of the employees got worse because they did not respect customers. They would harass them in order to make more sales. Performance appraisal is one of the major tools that are used to improve the productivity of workers at their place of their work and to be effective. In order for an organization to attain its stipulated goals, appropriate performance appraisal tools should be put in place in order to increase workers performance. Most organizations perform below the required level, making very little sales per day since their workers are not encouraged to perform better and to work harder. If an organization does not invest in to the welfare of the workers, problems are bound to happen such as low morale and pro ductivity and low level of commitment at work. Attractive systems of appraisal are set up in order to motivate workers to work harder and recognized through promotions and rewards (Selden & Sowa, 2011). For instance, Egan Clothier uses a promotion strategy that is based on the productivity of the workers. The workers are encouraged to sell as much as possible. The retailers made more sales as compared to its competitors because the Egan’s Clothiers hired employees based on their past experiences. The employees would then undergo through a retail selling skills training and customers services training. This put the Clothier ahead of its competitors who hired inexperienced students from high schools (Snell & Bohlander, 2011). Although, the training program cost the Egan’s approximately 750, 000 dollars, the management thinks it was worth the cost because the workers would perform at their best making more sales and hence more revenue in the long run. On the other hand, t he Egan’s associates rewarding of the workers based on their performance. Their on-going sales would be recorded and used to categorize the workers. The firm would then use the categories to promote the workers within the firm. This activity ensured that the workers sold as many items as possible hence increasing the overall sales turn out of the form. This appraisal system was ineffective because the workers would do everything possible to hit the set individual targets. They would even beat up their customers in order to sell. Are there other performance effects directly and/or indirectly caused by the appraisal system? Appraisal system used by Egan Clothiers had several effects, both directly and indirectly. For instance, the system is not effective in reducing cost of labor instead the worker’s productivity is worsening. According to Paul Kelly, the store manager, the workers are beating up the customers in order to make a sale. Peter Drucker, on the other hand say s that establishing effective decision making is important at every level of the employees. Egan failed to acknowledge the satisfaction of the workers based on the appraisal system used. Egan Clothiers only took the first of improving performance of the workers and neglecting other aspects that affected the performance of the organization. An organization should use successful criteria of evaluation. The criteria based on the performance o

Summaries and critical thoughs Essay Example | Topics and Well Written Essays - 500 words

Summaries and critical thoughs - Essay Example They insist on the fact that homosexuality and its identity is in between the sexes of both men and women. The pedigree of male homosexuality is comprised of five categories, sodomy, friendship, effeminacy, inversion, and homosexuality. However, according to the study, male homosexuals act as prostitutes, in their roles as women. Studies suggest that many males who practice prostitution refer to themselves as heterosexual and they develop complex policies to neutralize their significant behaviors. The text has been described as taboo breaking that describes homosexuality in the 14th century in London. The author focuses on same-sex intercourse and male transvestism in medieval England. Rykener’s interrogation in the text raises concern on the public understanding of sexuality in a medieval culture. This entails of lack of specific sexualities, and the deployment of the concept of sodomy and homosexuality. The questions are difficult for John Eleanor Rykener to answer although the text explains the argument. Rykener is a transvestite and a prostitute. This is because he had sex with both men and women, although he committed homosexuality for money. The author states that all women who had sex with multiple partners and the commercial partners are described as meretrix in the medieval society. This means that prostitution is linked to feminist. However, in cases that involved men, they were referred as oxymoron. This is a reason that describes the reason why Rykener is not accused of prostitution in the London court. Men who indulge in commercial sex are not described as prostitutes but instead they are termed as sodomists. However, the text explains that if Rykener was not considered a prostitute based on medieval understanding of the concept, he would not be convicted as a sodomite. However, it is important to note that from the arguments of the text, a legal crime of sodomy did note mean that those involved were homosexual. The author states

Causes of World War One Essay Example for Free

Causes of World War One Essay World War One was a turning point in history. Many scholars study this event and what caused this huge conflict. Germany used to be the sole one responsible for this war, but many controversial debates later, the blame was gradually put on the other great powers of Europe as well. In this essay, I will be analyzing the main causes of WWI, especially targeting the long-term causes. Most of these causes and events may be classified into 4 main themes: imperialism, the alliance system, militarism nationalism. Imperialism contributed greatly to the outbreak of WWI. Imperialism is when a country takes over other lands and subjects them to their rule to extend their power and influence. In the pre-WWI era, the great powers of Europe strove to expand their empires. Germany, who only became an united nation in 1871, desired a large empire like Britain’s, who at the time had an empire that stretched out over 5 continents and colonized about 1/3 of the world. However, Germany only had a few pieces of Africa. Soon, though, they decided they wanted more. In 1896, Admiral Muller said to Prince Henry of Germany, â€Å"either we harness the total strength of the nation ruthlessly, even if it means accepting the risk of a major war, or we limit ourselves to continental power alone.† This shows how much Germany would do for more land and power. It clearly shows they prioritized developing their empire over suppressing war if it arose. In 1897, Prince von Bulow of Germany said, â€Å"We don’t want to put anyone else in the shade but we too demand a place in the sun.† It is suggested that Germany wanted more of Africa and Asia. The fierce competition over lands caused incredible tension between the great powers. Each country wanted to dominate more lands to increase their trades and power. This can also be seen in the First Moroccan Crisis. France and Germany had begun to motion towards war over the colonization of Morocco. France, assisted by Britain and Russia, wanted to colonize Morocco, whilst Germany, who was weakly supported by Austria-Hungary wanted to annoy France and create strain in the Entente Cordiale’s friendship, as well as keep Morocco independent so it would be easier to conquer and keep trading with them. This shows how easily countries may begin to consider war and attack to take over new lands. Another event that shows clear intent of imperialism is the Bosnian Crisis in 1908, when Austria-Hungary took over Bosnia, tension grew so thick between Austria-Hungary and Serbia that with one tiny trigger, war would be a possible threat. Another main cause of WWI was militarism. Britain, who had the strongest navy at that time, felt threatened when Germany decided they wanted to build their navy power as well. The Anglo-German naval race of 1906-12 started when Kaiser William II of Germany released the Tirpitz Plan, which was a plan to increase Germany’s naval size. The British brought out the HMS Dreadnought, a deadly battleship, in 1906. Though Britain eventually won, it was clear Germany posed a serious threat. There was also an increase of armed forces which created the mood and atmosphere for war. By 1900, Russia had the biggest army of 1.1 million, though the number had decreased to 0.8 million by 1914. The armies of Germany and France had more than doubled from 1870, though England’s army had not increased much as they prioritized the naval race over building their army. With this attitude to building their military power, it was inevitable that these thoughts would eventually lead to putting the m to use. The alliance system also contributed greatly to the war. An alliance is when 2 or more countries form a type of ‘friendship’ where if one country is in trouble, the other/others would step in and help. The two main alliances were the Triple Entente, which consisted of France, Britain and Russia, and the Triple Alliance of Germany, Italy and Austria-Hungary. The Triple Entente, formed in 1907, remained strong as ever even when Germany tried to sever their bonds in an argument with France over Morocco. Additionally, Russia and Germany signed unofficial secret ‘reassurance treaties’ though it was not renewed in 1890 when William II of Germany took over. This led Russia to search for a new ally. In the end, France and Russia formed an alliance in 1894. This was exactly what Germany had hoped to avoid as now they were sandwiched between the 2 countries, leaving them extremely vulnerable in the case of an attack. However, William II was young and felt no need to have Russia on their side. It should be taken into account that if there wasn’t an alliance system, WII might not have been a ‘world war’, just one between Austria-Hungary and Serbia after an immediate cause- the trigger event of the assassination of the heir of the Austrian throne, Archduke Franz Ferdinand in Bosnia on 28th, June 1914. The assassination of the Archduke was committed by Gavrilo Princip, a Serbian nationalist. He was part of the ‘Black Hand’, a secret Serbian nationalist society. This links to nationalism as the Serbs were tired of being ruled by the Austro-Hungarians, and in return, murdered Austro-Hungary’s heir. This shows how much they were wiling to do to make their point. This also links back to the alliance system. France, bound by treaty to Russia, found themselves at war against Germany, and by extension, war against Austria Hungary. Meanwhile, Britain who was allied to France, declared war on Germany. Once again, it should be mentioned that if it were not for the alliance system, perhaps not as many countries would’ve been involved in the war.

The Subjection of Women Exposed in A Doll’s House Essay -- Henrik Ibse

A man, intoxicated and impoverished, lay on the dirty streets of patriarchal Norway, and as the jeering citizens sauntered by, they could have never guessed that this man, Henrik Ibsen, would be the Prometheus of women’s rights and the creator of the modern play. Having been born in 1828, Ibsen lived through various examples of the subjection of women within the law, such as Great Britain allowing men to lock up and beat their wives â€Å"in moderation† (Bray 33). Therefore, Ibsen was known for his realistic style of writing within both poetry and plays, which usually dealt with everyday situations and people (31). Focusing on the rights of women, Ibsen’s trademark was â€Å"...looking at these problems without the distortions of romanticism† and often receiving harsh criticism for doing so (31). In an attempt to support his family, Ibsen became a pharmaceutical apprentice, but after three years he abandoned this profession and began writing poet ry. After an apprenticeship in the theater, he began writing his own plays, including a drama in verse, Peer Gynt (31). While working and writing in Norway, Ibsen and several social critics observed â€Å"...the penalty society pays when only half of its members participate fully as citizens†, deciding to flee Norway in hopes of finding a more accepting social environment (33). Ibsen wrote A Doll’s House, his most famous work about women suffering through the oppressive patriarchal society, while living primarily in Germany and Italy where he â€Å"...was exposed to these social norms and tensions to a much greater extent than he would have been had he remained solely in Norway† (32). While Sweden, Norway, and Denmark began to grant legal majority to women, Ibsen understood the legal improvements f... ... DE: Prestwick House Inc.: Literary Touchstone Classics, 2006. Print. Mill, John Stuart. From The Subjection of Women. England in Literature: Medallion Edition. Ed. Helen McDonnell et al. Glenview, Il.: Scott, Foresman and Co. 1979. 436-439. Secondary Sources Bray, Ashlin Ed. "Biography of Henrik Ibsen and Fact Sheet of Women's Progress." In Multiple Critical Perspectives: A Doll's House. Clayton DE: Prestwick House Inc. 2007. 31-34. Print. Orjasaeter, Kristin. "Mother, Wife and Role Model: A contextual perspective on feminism in A Doll's House." Ibsen Studies: Tahlor and Francis. Ltd. 2005. 19-47. Print. Scott, Clement. "Review of 'A Doll's House.'" The Theatre 14.79 (July 1889): 19-22. Rpt. in Twentieth-Century Criticism. Ed. Paula Kepos. Vol. 37. Detroit: Gale Research. 1991. Literature Resource Center. Web

Total Accounts Receivable

Bradmark Wholesale General Supply ACL Case Study This paper contains the summary of the details and results of the audit tests on Bradmark’s Revenue and Expenditure Cycles. The audit tests were performed through the ACL Program. 2005 Rachelle Cultura | Trixia Ebol | Christine Fonseca Mary Rose Samas | Nadaine Tongco Ross & Specter Co. October 24, 2012 1 | P a g e REVENUE CYLCE Assessment of Internal Controls over the Revenue Cycle The assessment of Bradmark’s internal controls over its revenue cycle procedures were done through the analysis of the processes each department is undertaking.For the Sales Department, it is but right that the clerk will seek the approval of the credit manager for customers with insufficient available credit. However, the credit manager should not only verbally authorize the clerk to change credit limits. More so, it is inappropriate for him to delegate the said task to the clerk as it violates the general control of authorization. Reconcilia tion of the documents – packing slip, shipping notice, and bill of lading – with the goods to be shipped must likewise be done for independent verification.Several copies of these documents must be made to be filed for future reference and monitored by the departments responsible in the each of the operational processes. In conclusion, Bradmark needs to improve some of the internal controls over its revenue cycle procedures. Existence or Occurrence From Bradmark’s data files on sales invoices, cash receipts and list of customers, the ACL software was used to compute and determine the Accounts Receivable balances of customers in the books. January 20, 2005 United City 920 4 h Street Bridgewater, New Jersey 8807 Dear Sir/Madam, In connection with an examination of our financial statements by Ross & Specter Co. , Certified Public Accountants, 8th Avenue, Manhattan, New York (NY) 10014, we will appreciate it if you will indicate the correctness of the following info rmation. Our records indicate that, at the close of business on December 31, 2004 the amount payable on your account was $8,627 Please sign the confirmation form in the space provided below if this amount agrees with your records.If it does not agree, do not sign below but explain and sign on the reverse side. Please return this form directly to our accountants in the enclosed envelope. Very truly yours, Ross & Specter Co. Confirmation – Information is accurate: ________________________________ Signature and date 2 | P a g e In order to verify the existence or occurrence of what these accounts actually owed to Bradmark, confirmation letters were sent to certain customers. Customers with unpaid balances in the records received confirmation requests from Bradmark.The figure above is an example of a positive confirmation letter that was sent to one of their clients, United City, asking for a verification of their balance amounting to $8,627. Similar positive confirmation letters were also sent to other customers with outstanding balances to the Company. Completeness In terms of verifying whether the sales figure represent those that actually occurred and were shipped during the period, the Sales Invoice and Shipping Log records were joined. However, to find out which items were not shipped, using the unmatched category was necessary. Presented below is the result of this audit test.As observed, the sales last November 4, 2004 to Customer 65003 (University Electronics) was not in the record of shipped goods. This gap should be further investigated by verifying the delivery of the goods with the said customer. In addition to that, there were items that were shipped past the cut-off date (December 31, 2004). The ACL procedure used to determine this was the filter function. The filter â€Å"Ship_Date > `20041231`† was used and the results are displayed below. 3 | P a g e In total, there are ten records that should not be part of the Total Sales amount f or the period.These records amount to a total of $29,495. 70. After taking into account the results for these two tests, the should-be balance for the Total Sales of the period was computed to be $5,317,470. 36. Valuation or Allocation The total Accounts Receivable balance in the records of $4,752,257. 70 was verified by setting a filter of â€Å"Remit_Num = 0† and then getting the total amount due. By doing this, only those sales which do not yet have a remittance advice are part of the accounts receivable. The figure below is the outcome of this procedure. 4 | P a g eHowever, if the difference between the total sales and the total cash received (for the period ending December 31, 2004) was computed, then the total Accounts Receivable balance would be $4,578,008. 14. This indicates that the Accounts Receivable is misstated in the financial statements. Moreover, from the analyse tab and the function â€Å"Age†, an aging of the Accounts Receivable was performed. The sum mary of this analysis can be seen in this figure: 5 | P a g e It should be noted that based on this test, the allowance for doubtful accounts should be adjusted to reflect the actual accounts, which can be considered as uncollectible, i. . those that are already over 90 days. The balance would then be $1,945,870. 20. 6 | P a g e Compared to the current estimation method of the Allowance for Doubtful Accounts of Bradmark, this method of aging the Accounts Receivable is more appropriate. This also ensures that the balance is reasonable and properly valued. Accuracy To test the accuracy of the recorded cash payments from customers, the Sales Invoice record was compared with the Cash Receipts record. These tables were joined and afterwards, the amounts due found in the Sales Invoice table was contrasted with those actually received in the Cash Receipts table.The figure below shows the records that did not match and, in effect, constituted errors to the reported balances of the accounts receivable and cash receipts. There are a total of eight records that show inconsistencies within the records of the company. Nos. 12684, 12687 and 12814 were remittances that were recorded by the Cash Receipts clerk but were not found in the Sales Invoice records. These may be considered as a red flag to Bradmark. With these results, the management should verify if they have, in fact, received these payments as this may indicate theft within the Company.Other records like remittance nos. 12657, 12663 and 12709 demonstrate probable human errors while recording, since these discrepancies were due to lack or excess of digits as shown below. Lastly, remittance nos. 12651 and 12697 reveal that the amounts due have not been paid in full. This constitutes receivables from the customers. There is a need, however, to verify this and include those with partial payments in the list of customers to whom confirmation letters will be sent. 7 | P a g e Other Operational Concerns (Related to Reven ue Procedures)Moreover, to make sure that the credit policy is consistently applied and that no customer exceeded his/her assigned credit limit, the join function was utilized. After joining the tables Customer and Sales Invoice using the many-to-many category, the filter â€Å"Amount_Due > Credit_Limit† was subsequently set. The outcome of this test can be seen from the following figures: 8 | P a g e This shows that six customers (Customer Numbers 65003, 419449, 564291, 784547, 811002 and 925007) were given approval to purchase beyond their allowed credit limit.Particularly noticeable are customers 65003 (university Electronics) and 925007 (Galaxy Company), who have several purchases that exceeded their allowable credit. An in-depth inquiry on this matter should be done to uncover the cause of these violations. EXPENDITURE CYLCE Assessment of Internal Controls over the Expenditure Cycle After assessing its practices, Bradmark’s internal controls over its expenditure c ycle appear to be inadequate. To rationalize this: ? Mr. James Walker has sole control over the determination of when to replenish the Company’s inventory, by how much and to whom to buy.This way of restocking seems to be unsystematic and subjective and by doing so, the Company is not that assured that purchases are made in an arms-length transaction. ? There may be gaps in the receiving report numbering system as the clerk must void receiving reports when errors are made during the data entry, thereby losing its significance as a control tool. ? Check and balance controls in place cannot be relied upon as there is a lack of segregation of duties. Mr. Walker has means to override. To illustrate, since Mr.Walker is the one encoding if the ordered products have been received in the warehouse and also the one making purchase orders, he can make a phony purchase order and indicate that it has already been received, even if no delivery has occurred. The accounts payable clerk woul d not detect that such was the case because her only verification toll 9 | P a g e she has is the RR Number that has been placed in the PO record, which, in the first place, was also encoded by Mr. Walker. Furthermore, it is to be noted that Mr.Walker played a significant role when the system was being put into place and can therefore effectively administer the system. Completeness Furthermore, in order to verify that there are no unrecorded liabilities during 2004, the Purchase Order and Receiving Report files were joined. Then, the resulting table was joined with the Voucher’s Payable file. To search for the items that were recorded, a filter is made to extract unmatched PO number in the three files. The result of this audit test is shown in the figures below: 10 | P a g eThe results indicate that there are 21 incidences where a good was received (as recorded in the RR File) but no order was placed for it (based on the absence of the entry in the PO file). These received go ods are also unrecorded in the Vouchers Payable file conceivably understating the Accounts Payable for the year. Moreover, the results also showed that there are 22 incidences where an order (as shown in Purchase Order file) was not received (as it cannot be found in the Receiving Report file) but was paid for by the Company (as indicated in the Vouchers Payable file).The unusual thing about these incidences was that these transactions were made with the same vendor (Vendor Number 11663). It is possible that all those purchase orders were fabricated and vendor number 11663 is a fictitious supplier. 11 | P a g e The summary of the actions taken is presented in this figure: Valuation or Allocation The Inventory Account is currently valued at $ 1,108,194. 94 which was calculated as the lower between lump sum cost and the market value of the inventory. This was verified by using the Total Fields function.The results are shown in the figure: 12 | P a g e However, such computation does no t value the inventory items individually at their lower of cost or net realisable value in accordance with the accounting reporting standards. Thus, inventory is currently misstated in the financial statements. Thus, to correct the inventory balance, it is necessary to use the filter and total function. Inventory items whose costs are lower than their market value were first added. This resulted to a total of 140 items having a should-be recorded cost of $941,109. 79.Meanwhile, 11 inventory items that should be valued at their market value have a total of $129,986. 27. Adding these two figures together, the inventory balance should be at $ 1,071,096. 06. 13 | P a g e Accuracy In asserting the accuracy of payments to vendors, the Check Register and the Voucher Payable data were joined. This gives us 17 entries that show zero value. Filter and total functions were used to determine if there are payments made which are greater than what was actually owed by the Company. As shown in the figures below, the total disbursed cash is greater than the sum 14 | P a g e f the full amount. The full amount is the basis for the disbursing of cash; however, five records appear to have exceeded this limit. One shows that there was a check issued to settle a payable that has a negative amount. In addition, three checks that have negative values were issued to pay three negatively recorded payables. Further examination of 15 | P a g e these check payments must be made in order to ascertain if these discrepancies have resulted from mere human errors or were intentionally made to cover a fraudulent act.By searching for duplicates, another anomaly was uncovered. One out of the 25 records shows that two consecutively numbered checks were issued to pay for one invoice. The management must investigate on this incident as this involves an explicit misuse of financial resources. 16 | P a g e 17 | P a g e Operational Risk This test focuses on the operational efficiency of the company. To ensure that the discount for their purchases are taken advantage of, the payment due date was compared with the actual payment date.This was done by first joining the Check Register and Vouchers Payable files using the matched category. Subsequently, those checks that do not have a check number were filtered using â€Å"Chk_Num ‘’†. This is to make sure that only those checks that were actually issued are compared to the accounts paid. The resulting data is again filtered using â€Å"Pay_Date > Due_Date† to arrive at those purchases whose actual payment data is beyond their due date. The following tables show the files after the employing the said filter: 18 | P a g e 19 | P a g e 20 | P a g e

Benefits of eating dark chocolate Essay

Although it seems too good to be true, dark chocolate can actually be good for you! Despite the fact that sweets are not the healthiest food in the world, dark chocolate, when consumed in moderation, has some powerful benefits, not only for the mood, but also for the body. However, only dark chocolate is beneficial for health, not white, semi-sweet, milk or any other type of chocolate. Most people think that everything chocolate-related is unhealthy and they always feel guilty after eating chocolate, even though it makes them feel happier. After eating dark chocolate you will feel the feeling of falling in love. In fact, it stimulates the production of endorphins, chemicals in the brain that bring on feelings of pleasure. Happiness may be a bite away, you just need some delicious dark chocolate. Dark chocolate is good for the body. The darker the chocolate is, the less sugar will contain. Eating a small amount of dark chocolate two or three times each week can help lower your blood pressure and it increases blood flow to the brain as well as to the heart, so it can help improve cognitive function. Dark chocolate also helps combat beauty’s public enemy number one: Stress. Less stress hormones mean less collagen breakdown in the skin, so fewer wrinkles. Chocolate can surely provide some powerful health benefits. Of course this does not mean that people should consume lots of chocolate every day. Therefore eat a square or two after dinner and enjoy the awesome taste without feeling guilty.

Physics Speed of Sound Lab Report Essay Example

Physics Speed of Sound Lab Report Essay Example Physics Speed of Sound Lab Report Paper Physics Speed of Sound Lab Report Paper These averages we determined from the trials can be compared to the accepted speed of sound (344. 2 m/s in this specific temperature), and we determine the relative error percentages: 344. 2 302. 64 x 344. 2-318. 25 x These sources of error come from a few specific things: Human Error: Inaccurately measuring the tube, minor calculator errors, misreading the mom thermometer, mishearing resonance equipment Mechanical Error: Inaccurate Going Further: Of the trials we did, Trial #1 proved to be the most accurate speed of sound (the 256 Haze tuning fork). We can say this because it had the lowest percentage of error. Real-World Physics: Resonant frequencies and the size of organ pipes, shown in this lab, two can equal to the are very closely related, and the relationship between the actually be found by the following derivation: wavelength is to 4 times the length of the pip (X = L). Wavelength is also equal elicit divided by frequency (X = v/f), and therefore is equal to previous equation (FL = L ( f = v/L, the open-close equation for frequency). This means for pipes, the longer the pipe, the smaller frequency, and shorter pipes at higher frequencies. Questions/Conclude and Apply: 1 . The next two lengths where the resonance will occur would be at the wavelength being double the length, or 4 times the length. 2. Yes, by extending the length of the pipe, one could find another position where resonance occurs by going to the next octave (8 musical steps away).

National Aeronautics and Space Administration (NASA)

National Aeronautics and Space Administration (NASA) The National Aeronautics and Space Administration (NASA), had beginnings based in both scientific pursuit and the military. Lets start from the first days and see how the National Aeronautics and Space Administration (NASA) started. After the Second World War, the Defense Department launched serious research push into the fields of rocketry and upper atmosphere sciences to ensure American leadership in technology. As part of this push, President Dwight D. Eisenhower approved a plan to orbit a scientific satellite as part of the International Geophysical Year (IGY) for the period from July 1 1957 to December 31 1958, a cooperative effort to collect scientific data about the Earth. Quickly, the Soviet Union jumped in, announcing plans to orbit its own satellites. The Naval Research Laboratorys Vanguard project was selected on September 9 1955 to support the IGY effort, but while it enjoyed exceptional publicity throughout the second half of 1955, and all of 1956, the technological requirements in the program were too big and funding levels too small to ensure success. The launch of Sputnik 1 on October 4, 1957 pushed the U.S. satellite program in crisis mode. Playing technological catch-up, the United States launched its first Earth satellite on January 31, 1958, when Explorer 1 documented the existence of radiation zones encircling the Earth. Next page NASA History - The Formation of NASA Page 1, 2, 3 One law for the investigation of the problems of flight within and outside the Earths atmosphere, and for other purposes. With this simple preamble, Congress and the President of the United States created the National Aeronautics and Space Administration (NASA) on October 1, 1958, a direct result of the Sputnik crisis. The fledgling National Aeronautics and Space Administration body absorbed the former National Advisory Committee for Aeronautics intact: its 8000 employees, an annual budget of $ 100 million, three major research labs - Langley Aeronautical Laboratory, Ames Aeronautical Laboratory, and Lewis Flight Propulsion Laboratory - and two small test facilities. Soon after, NASA (National Aeronautics and Space Administration) joined other organizations, including the space science group from the Naval Research Laboratory in Maryland, the Jet Propulsion Laboratory managed by the California Institute of Technology for the Army, and Army Ballistic Missile Agency in Huntsville, Alab ama, the laboratory where Wernher von Brauns team of engineers were engaged in the development of large rockets. As it grew, the NASA (National Aeronautics and Space Administration), established in other centers, and today has ten located around the country. Early in its history, the National Aeronautics and Space Administration (NASA) was already seeking to put a human in space. Once again, the Soviet Union the U.S. beat to the punch when Yuri Gagarin became the first man in space on April 12, 1961. However, the gap was closing as on May 5, 1961, Alan B. Shepard Jr. became the first American to fly into space, when he rode his Mercury capsule on a 15-minute suborbital mission. Project Mercury was the first high-profile program of NASA (National Aeronautics and Space Administration), which had as its goal placing humans in space. The following year, on February 20, John H. Glenn Jr. became the first U.S. astronaut to orbit the Earth. Following in the footsteps of Project Mercury, Gemini continued NASAs human spaceflight program to and expanded its capabilities with spacecraft built for two astronauts. Geminis 10 flights also provided NASA (National Aeronautics and Space Administration) scientists and engineers with more data on weightlessness,perfected reentry and splashdown procedures, and demonstrated rendezvous and docking in space. One of the highlights of the program took place during the Gemini 4 on June 3, 1965, when Edward H. White, Jr. became the first U.S. astronaut to perform a spacewalk. Next page NASA History - NASA Crowning Achievement Page 1, 2, 3 The crowning achievement of NASAs early years was Project Apollo. When President John F. Kennedy announced I believe this nation should commit itself to achieving the goal, before this decade is out, of landing a man on the moon and returning him safely to Earth, NASA was committed to putting a man on the moon. The Apollo moon project was a massive effort that required significant expenditures, costing $25.4 billion, 11 years, and 3 lives to accomplish. On July 20, 1969, Neil A. Armstrong made his now famous remarks, Thats one small step for (a) man, one giant leap for mankind as he stepped onto the lunar surface during the Apollo 11 mission. After taking soil samples, photographs, and doing other tasks on the moon, Armstrong and Aldrin rendezvoused with their colleague Michael Collins in lunar orbit for a safe journey back to Earth. There were five more successful lunar landing of Apollo missions, but only a failed one rivaled the first for excitement. All totaled, 12 astronauts walked on the Moon during the Apollo years.

Arsonist motivations and methods Essay Example | Topics and Well Written Essays - 750 words

Arsonist motivations and methods - Essay Example The person who commits arson or the arsonist has been categorized into types, degrees by statutes and socio-psychological analyses. This paper discusses this aspect as we try to shed some light to the arsonists and their motivations and methods. There is some degree of debate whether there is such a thing as a universal profile of an arsonist. Goldstein (1996) suggested a psychological profile as explained by Rider of the typical pathological fire setter in his review of literature on the subject: {An arsonist is] an individual of below average intelligence, with a history of poor academic achievement and significant school failure. He or she comes from a large family and a harsh and unstable home environment and displays a clearly troubled and inadequate social, marital, and employment history. (p. 25) In a research undertaken by Bradshaw and Huff (1985), about 52% of the arsonists surveyed burn properties out of revenge, 12% out of excitement while the rest cover those of crime concealment, for profit and those simply without reason. (p. 1-5) For this paper, we will discuss three of the most common arsonists, the arsonists who burn homes and building out of revenge, those who do for profit, out of excitement and those who burn building in order to conceal another crime. As previously explained, the most typical type of arsonist is the one who burns buildings and homes in order to get back at someone for some slight that may be real or imaginary. Somehow this is also related to arson entailing psychological disorder on the part of the arsonist such as schizophrenia which is characterized by excessive and irrational suspiciousness. Fire is used as a weapon or a defense in this case against what is perceived as a threat. According to Rossmo and Kim (2000), targets of revenge arsonist may include individual homes and vehicles, places and symbolic targets or government buildings depending of whether their motivation is to