LAW AND ADMINISTRATION Assignment Example | Topics and Well Written Essays - 2500 words

LAW AND ADMINISTRATION - Assignment Example British-trained commercial staff forms the core of the commercial departments of international clients, contractors and consultants. British standards, codes and products are recognized and respected internationally. An area of particular UK strength that has generated interest from both overseas clients and UK practitioners is the urban regeneration of communities and the infrastructure and economies upon which they depend. No other nation has the depth of experience or the holistic range of skills in delivering large-scale programs of integrated regeneration. The industry, however, needs to wake up to present ground realities. There is criticism that value for money is not being secured in the procurement function due to insufficient focus on modern approaches to procurement function. There is a large workforce for routine functions such as building repairs, maintenance and facilities management. Headed by the City Engineer and Surveyor, the Technical Services Department covers a wide range of construction procurement activities. It has responsibility for the construction, maintenance, facilities management, repair and alteration of a range of buildings. The department has a large in-house workforce for routine functions such as building repairs, maintenance and facilities management. All major construction projects are designed in-house by council architects, engineers and surveyors before being put out to tender. It is council policy that all contracts must be awarded through competitive tendering using admeasurement contracts following completion of the design. The reason for this state of affairs is competition. The construction industry is price based due to which high-cost contractors have to lower prices in order to get work. If all competitors were high-priced, there will be decrease in performance. On the other hand, lowest bid competition leads to compromise in design quality, health and safety, and environment. The Philosophy behind Recent Developments in Construction Procurement in the United Kingdom Construction is a long-term project that requires planning and designing so that the end result matches the overall environmental objectives. It takes various parameters in view so that at every stage of the construction the internal and external factors continue to impact the environment positively. At the macro level there are men, material and money. There are men who do the promotion, planning, designing and execution. Then there are materials to be

Criminal Scenarios Essay Example | Topics and Well Written Essays - 1750 words

Criminal Scenarios - Essay Example Mens rea refers to the intention of the person behind committing the crime. A person can only be held to be liable for committing a crime if there is an explicitly stated or inferred criminal intent to commit the crime. Mens rea is an essential element of homicide and has to be present for liability to be determined. In the present case, Clark’s intention was to hunt deer and he mistook Andrew and Blake for a pair of deer due to his lack of experience as a hunter. This is despite the fact that Andrew and Blake had taken all reasonable precautions to avoid being mistaken for animals by wearing orange jackets. However, his action, or actus reus, led to the death of both brothers. Apart from that, there were no preliminary inchoate crimes that can lead one to believe that Clark intended to shoot and kill Andrew and Blake. There is no scope for Clark to claim a justification defence that could prove that while he committed the crime of homicide it was justified under the circumstances. Clark can be held liable under the felony murder rule. According to this rule, a death that is caused unintentionally during the course of committing a felony is a first-degree murder. If the felony murder rule is applied to the situation of Clark, it needs to be determined whether Clark was committing a felony at the time when he shot Andrew and Blake.

Malaria Disease: An Overview

Malaria Disease: An Overview Introduction: Malaria is a vector-borne infectious disease caused by protozoan parasites. Malaria is a very widespread disease in the tropics and subtropics regions of the world including Africa, South Asia, and South and Central America, affecting over 650 million people and killing 1 to 3 million. Over half affected and killed are young children in Sub-Saharan Africa. This disease is an enormous public-health problem because it only takes one bite by a mosquito infected with parasites that causes this infectious disease to become apart of a humans body. Malaria cannot be transmitted from one person to another by just standing next to them you have to have contact with them. Discussion: Malaria didnt just recently come about; it has affected on people for over 50,000 years. It could well have been a pathogen for the entire history but it has not been proven. The term malaria originated from medieval Italian and translated into â€Å"bad air†. Malaria has had a few names in the past like ague and marsh fever because of its association with swamps. Pioneer Discoveries: The first noted advance came in 1880 when Charles Louis Laveran, a French army doctor who worked in Algeria noticed parasites in the red blood cells of the infected people. He announced that malaria was caused by this protozoan and this was the first time that it had been known to cause a disease. The protozoan was later called Plasmodium by Ettore Marchiafava and Angelocelli. Some time later it was suggested that mosquitoes were transmitting this disease to humans by Carlos Finlay, a Cuban doctor. But it was Britains Sir Ronald Ross who finally proved it in 1898 by showing certain mosquito species transmitting malaria to birds and later isolated malaria parasites from salivary gland of mosquitoes that feed on infected bird. Sir Ross later became the Director of Malaria control effects in Panama, Greece, Egypt, and Macuitus. The works of Finlay, Ross, Marchifava, and Celli saved the lives of thousands of workers and helped developed methods used in future public health campaigns agai nst this disease. The bark of a cinchona tree that contains quinine was the first effective treatment for malaria. Global Initiatives: The Malaria Prevention Initiative spends over $1 billion a year to control malaria, the worlds largest health problem. In 2005 Bush launched the Presidents Malaria Initiative (PMI). He pledged to increase U.S. malaria funding more than $1.2 billion over five years in order to reduce death by malaria by fifty percent in fifteen African countries. He also challenged other countries to match him in things like private foundation and corporations that would help reduce the suffering and deaths caused by malaria. PMI had a goal and wanted it to be reached by contacting the child under 5 yrs of age and pregnant women. They will give these people proven and effective treatment measures. PMI also used a method that involved 4 keys components: indoor spraying of the homes with insectides, insecticide treated mosquito nets, lifesaving antimalarial drugs, and treatment to prevent malaria in pregnant women. PMI has impacted more than six million Africans just from the method with four key compon ents. PMI coordinates with national malaria control pregnancy and international partners including Global Fund to Fight AIDS, Tuberculosis, and Malaria, The World Bank, and Malaria Booster Program to name a few. Diagnosing and Treating: The diagnosis and treatment of malarias severe form has become an important matter. The microscopic diagnosis of malaria requires skill, experience, and availability of everyone at all times. There are some tests that dont require as much skill but they havent been available in America for years. On June 13, 2007, the FDA approved the first malaria Rapid Diagnostic Test (RDT) for use of laboratories in the U.S. The test uses whole blood and takes only fifteen minutes. RDT is not able to detect if a patient has Malaria if they are infected with another disease. Malarial Statistics: The Center of Disease Control receives reports of one thousand to fourteen thousand cases of malaria every year. Some of these are as a result of international travel. Nearly seventy-five percent are acquired from victims who dont use the recommended preventive medications. During the 1800s quinine was used as the only drug to treat malaria until World War Two when more effective medicines were developed. Malaria control in war areas was created during World War Two to control the spread of this disease by mosquitoes in the south especially those surrounding military bases where troops could be affected. Prevention: There are ways to prevent malaria: such as using repellents, wearing protective clothing, and using netting. It has become a leading cause in death worldwide. If a person is diagnosed early and treated it can be cured. But a lot of people live in areas where the disease is common and get infected repeatedly and never recover. There have been programs aimed towards prevention of malaria by killing mosquitoes that carry the disease. If a person goes to the doctor they can ask for a vaccine and a drug used for anti-malarial infections. Malaria is at a low rate in the U.S. but it is widespread around. If a person travels on an airplane where malaria patients have been they should be tested three to four times back to back. Conclusion: In conclusion, malaria is a widespread disease affecting more people daily. So everyone needs to protect themselves. Scientist are looking for a cure but there is not one yet found. There are people out there giving money to those foundations whose main purpose is to help those affected with the disease. For those people out there infected by Malaria dont give up because help is on the way. Bibliography Deresinski, Stan. Rapid Diagnostic Testing For Malaria. Infectious Disease Alert 26(2007): 133,134. Unknown, U.S. AID Health Programs: Malaria and Child Survival. Congressional Digest 86(2007): 198-199. â€Å"Health and Disease.† Encyclopedia Britannica. 2007. Britannica Online. Retrieved and accessed on from 15 Oct. 2007 http://search.eb.com/eb/article-258139 Does homosexual parenting have negative effects? Does homosexual parenting have negative effects? This research paper tries to review the same sex couples relationships regarding the role they play in parenthood and the effects both negative and positive that they likely would have on their children whether biological or adopted. It also reviews the societys perception of the gay men and the lesbian community and their rights to raise their children. A comparison of the effects of lesbian and the gay men parenting and that of heterosexual parenting will also be brought about in order to bring about the positive or negative side of homosexual parenting. This research paper will also review the results of the researches done on homosexual parenting, the arguments, the outcomes and conclusions. Introduction According to Bozett (1987), lesbians and gay men form families which are identical in appearance like those of non-gay families. Within the last couple of years in the gay and lesbian communities, there has been increased awareness of the fact that the possibility of being a parent is not ruled out by being gay. According to Drescher and Glazer (2001), traditionally, when one came out as lesbian or gay, it meant that one had to abandon any hope of ever becoming a parent or even to keep ones children if one had them already. However, with homosexuality in the open, more and more same sex couples are having new babies, are continuing to raise previous heterosexual relationships children and also are adopting children (Drescher Glazer, 2001). As a result, after coming out many gay men and lesbians are considering parenthood. Parenthood in the lesbian and gay men community may come about from joining of a homosexual parent legally with a spouse of the opposite sex who may have one or more children who may be adopted or biological. On the other hand, children may be adopted by lesbians and gay men as single parents who may or may not have a lover who takes the stepparent role. Some of the gay men or lesbians may choose to provide foster care as a way of parenting. Lesbians on the other hand, can opt to become parents through alternative fertilization. Other ways for the homosexuals to become parents is where single or coupled gay men use a surrogate mother and also where a lesbian is inseminated by one or more than one gay man. And thereafter rear the offspring as if it were related to them biologically (Bozett, 1987). According to Kurdek (2004), homosexual parenting is when gay men or lesbians become biological or non biological parents to one or more children. Despite the controversy surrounding marriage of the same couples recently, there has not been established a reliable number of estimates of lesbian and gay couples. According to an American survey data, 40-60 (%) of gay men and 45-80 (%) of lesbians are currently romantically involved. Because when one presents himself or herself to the public as part of a lesbian or gay couple is subjected to abuse, discrimination and even violence, these numbers are likely to be underestimated as many do not come out in the open (Kurdek, 2004). Effects of homosexual parenting According to Patterson (2000), the gay and lesbians family lives have been a source of controversy for a long time. Due to the stigma attached to the same sex identities, the lesbians and gay men who declare their identities risk their original family relationships. However, the gay men and lesbians have always succeeded in creating and to sustain family relationships despite the discrimination and prejudice (Patterson, 2000). According to studies, children who have been raised by lesbian mothers tend to conform to gender role behaviors and careers that are stereotypical. In a census conducted in US 2000, 33% of lesbian couple household and 22% of gay couple household reported at least an under 18 year child living in that home. By 2005, the number of children living in the same sex couple households were 270, 313 (Patterson, 2000). In Stacey and Biblarz (2001) words, gay marriage today has become rampant in our society and many countries are endorsing for its legalization. It is therefore no surprise that family issues on lesbigay have turned into a rapidly growing industry in social science research. Such researches bear on family policies and marriage that predetermine the Western Cultures held convictions on parenthood sexuality, and gender. As opponents and advocates square off in cultural wars, legislatures, state and federal courts and in the electoral arena over efforts to extend equal rights to foster care, child custody, marriage, and adoption to nonheterosexuals, they heatedly debate the implications of a body investigating how the parents sexual orientation affects the children. The research bodys findings are such that there are no differences notable between children brought up by heterosexual parents and those brought by gay and lesbian parents. They also find the same sex parents to be as effecti ve and competent as heterosexual parents (Stacey Biblarz, 2001). According to most studies conducted about homosexual parenting, outcome of children of the same sex parents is no better, nor worse than other childrens in terms of self esteem, academic achievement, quality and warmth of family relationships, peer group relationships, or behavioral difficulties and no likelihood of being gay than other kids (Carpenter, 2007). According to traditional opinions, homosexual parenting will have the following effects on their children 1. Provide an associate, a model and experiences which make a child engage in homosexual activities. 2. The probability of sexual victimization in childhood will increase. 3. Due to the disturbed behavioral and standards of the parents, the child will likely be psychologically and socially disturbed than other children who have been raised by straight parents (Homosexual parents, 2010). However, in a 2002 AAP report on gay parenting, it found no meaningful differences of children who have been raised by same sex parents from those raised by heterosexual parents. The committee first assessed the adjustments, behavior, and attitudes of gay and lesbian parents and found more similarities than there were differences in the attitudes and parenting styles of gay and non gay fathers. At the same time, the lesbian mothers had the same scores in psychological adjustment, attitudes and self esteem toward child rearing with the heterosexual mothers. The second study looks at the sexual orientation and gender identity of children who have been raised by gay parents. The study reported that none of those children showed any confusion in gender identity, wished to be of the other sex or engaged in behavior of the cross gender. There were also no differences found in the boys or girls preference of toys, activities, games, friendship or dressing code with the same sex parents in c omparison with heterosexual parents, nor sexual attraction difference or identification of self as gay (Stacey Biblarz, 2001). The third area of study looked at the emotional and social development of children. It compared children who have been raised by divorced lesbians with those raised by divorced heterosexual mothers. There was no difference found in behavioral difficulties, quality of family relationships, peer group relationships, academic success, and personality measures. The study however, suggest one meaningful difference that children raised by lesbian parents are more likely to tolerate diversity and are likely to be more nurturing towards younger kids than those children raised by heterosexual parents (Hirsch Sears, 2004). Most of the researches conducted about gay parenting have the same conclusion that the suggestion that children raised by gay parents suffer has no base. The only significant difference as suggested by some evidence is that children raised by same sex parents are much freer in occupation and behavior explorations which are not hampered by traditional gender roles than children raised by heterosexual parents and thus a good thing (Stacey Biblarz, 2001). According to Stacey and Biblarz (2001), those who oppose to parental rights of lesbian and gay couples claim that children of these couples are at a higher risk of outcomes that are negative. Most psychological research however, concludes that the developmental outcomes of kids raised by same sex parents and those raised by heterosexual parents are no different (Stacey Biblarz, 2001). Several lawyers and activists who are struggling to defend adoption petitions and child custody by gay men and lesbians or attaining the marriage rights of the same gender have been successful on drawing on the research (Stacey Biblarz, 2001). In reference to Kurdek (2004), a comparison of both partners from cohabiting gay and lesbian couples with no children was done with those of married heterosexual couples with children. Of the 50 (%) comparisons, there were no differences between the heterosexual partners with the gay and lesbian partners. Differences were found on the 78 (%) comparisons, which indicated that the same sex couples functioned better than did the heterosexuals. According to Kurdek, since the same variables were used to predict the concurrent relationship stability and quality for both same sex parents and heterosexual parents, he concludes that there should be generalization across the heterosexual, gay and lesbian couples by those processes which regulate the functioning in relationships (Kurdek, 2004). There are a few studies purport to establish characteristics of children raised by gay couple which are negative, these negative characteristics tend to however be discounted as they are associated with researchers and organizations that are anti gay. While there is a need for further study of gay parenting, it is much clear that theres no reason found by the objective researchers to accept the idea that children of gay parents need protection (Hirsch Sears, 2004). According to Rekers (2004), the Arkansas regulation that denies foster parents licenses to those adults behaving in a homosexual way has a rational basis from three reasons. These are: From the inherent structure and nature of homosexually behaving adults households, foster children are endangered as they are exposed to a substantial harmful stress levels that are far above heterosexual homes levels of stress. There is normally a high psychological disorder incidence in children entering foster care ranging from 29-96 (%); hence in the presence of adults with homosexual behavior in the foster home they are vulnerable to increased maladjustment and psychological harm (Hirsch Sears, 2004). Same sex relationships are substantially short lived and significantly less stable compared to a man and a woman marriage hence the rate of household transition is high in foster homes with same sex couples (Hirsch Sears, 2004). Foster children in homes with members behaving in a homosexual manner are deprived of the vitally needed positive child adjustment contributions which are due to the inherent nature of their foster homes and which are present only in heterosexual foster homes which are licensed. Some of these contributions are a father or a mother model, lack of a father or mother childbearing contributions, and lack of a wife -husband relationship model (Rekers, 2004). According to Gerstmann (2004), it is clear that it has not been certainly established by the social science data that the lesbian or gay men households are not optimal environments for children to be raised. But this does not make it for the society to irrationally assume that the biological father and mother should raise a child for its best. According to Social science data, we should be cautious to assume that traditional families compared to families of the same sex are better environments for raising children. Again, we actually cannot say that hypothesizing that children being raised by both a father and mother benefit is irrational (Gerstmann, 2004). Conclusion Lesbians and gay men form families which are identical in appearance like those of non-gay families. Within the last couple of years in the gay and lesbian communities, there has been increased awareness of the fact that the possibility of being a parent is not ruled out by being gay. Homosexual parenting is when gay men or lesbians become biological or non biological parents to one or more children. Despite the controversy surrounding marriage of the same couples recently, there has not been established a reliable number of estimates of lesbian and gay couples. This is because when one presents himself or herself to the public as part of a lesbian or gay couple is subjected to abuse, discrimination and even violence, these numbers are likely to be underestimated as many do not come out in the open. Most of the researches conducted about gay parenting have the same conclusion that the suggestion that children raised by gay parents suffer has no base. The only significant difference as suggested by some evidence is that children raised by same sex parents are much freer in occupation and behavior explorations which are not hampered by traditional gender roles than children raised by heterosexual parents and thus a good thing. It is clear that it has not been certainly established by the social science data that the lesbian or gay men households are not optimal environments for children to be raised. But this does not make it for the society to irrationally assume that the biological father and mother should raise a child for its best. According to Social science data, we should be cautious to assume that traditional families compared to families of the same sex are better environments for raising children.

C Students Run the U.S.A. Essay -- Functionalist Theory, Conflict The

â€Å"I think the world is run by C students.† (Al McGuire, 1932 -2001) What Al McGuire meant is in today’s economy, one cannot logically mandate educators to match higher education standers, for if one did, and they would not find adequate educators to crew the classrooms. In addition, there is no possible way, with today’s economy, to pay educator a decent salary to make their operational circumstances well enough to contend with any other occupations that demand degrees. What is more, one would have to grapple with locating a method to change the existing bunch of small-minded quacks and penny pinchers in higher education management, with a populace who honestly cherish education, know education, and has a proficiency that contained actual education accomplishments. Traditionally, the United States education has furthered both political and economic desires, which hijacked the application of education, and traditionally there are three theories about this hij acked education system. In the present day, sociologists and educators dispute the role of education today. The three main theories that outline their philosophies are the functionalist theory, the conflict theory, and the interactionist theory. The functionalist theory centers on the methods in that the collective education supports the expectations of society. Functionalists view education in its present role, communicating basic information and abilities to the future age group. The founder of functionalist theory, Durkheim, labeled the hidden role of education as one of mingling children into society's majority. â€Å"Emile Durkheim feels that schools are there to teach morals to children. These morals are the ones that society has set up so that everyone is the same.† (Schaef... ...ch of how educators construct their desires or how learners may communicate elusive meanings to teachers about intellect, ability, and so on (Schaefer, 2009 pg 318- 317). Therefore, while political, culture, castes, and wealth browbeat the juvenile education system to deal with needs of society and changed higher education into a money only club or sell your financial future to the degree. Not only has society hijacked education it has imposed that the education system gives over time to sports. This vastly diminishes the time accessible for education. Society distorts the division between education and sports, and promotes the outlook that they are all equally important, especially when a learner receives a reward for non-education activities. The answer might be that to save the education system society needs to distinguish between education and personal views.

Ergonomics

The aim of this study is to investigate the isometric strength or MVC (maximum voluntary contraction) by measuring grip strength, arm strength, leg strength, torso strength and key pinch strength. So that each participant’s strength percentile values in the population for each strength category can be calculated and human biomechanical capabilities and relative variability in human capabilities can be understood by comparing the data collected. Also the effects of the factors, like grip span, wrist posture or using the dominant side, on each of the strength categories can be examined. . INTRODUCTION Isometric strength is the force that a muscle group can exert without movement. Maximum Isometric strength is the maximum force that a muscle group can exert without movement. It is also called MVC (maximum voluntary contraction). Some of the widely used isometric strengths are: arm strength, shoulder strength, composite (leg) strength, back (torso) strength, grip strength and pinc h strength. All of the strength categories are measured for the subjects excluding for the ones having health problems about their waist.These measurements are done by using Caldwell Protocol, which says that after a build-up time of about 2 seconds, the subject is required to maintain a steady state maximal exertion for at least 3 seconds and this (average) level is taken as the subject’s strength score. So that we can say that, in general, the isometric strength measurement procedure requires individuals to build-up their muscular exertion slowly over a 4-6 seconds period, without jerking, and maintain the peak exertion for about 3 seconds. This peak exertion (3 sec average) is the isometric strength of the individual.No external motivation should be provided. A break of at least 30 seconds should be provided between successive exertions if only a few measurements are to be made. It is necessary to increase the rest duration to 2 minutes if about 15 measurements are to be m ade in one test session. This additional rest is necessary to recover from fatigue generated due to the isometric exertion (Mital and Kumar, 1998). While measuring the strength categories, the effects of some factors like elbow angle, wrist posture, grip span and using dominant or non-dominant side are observed.The orientation of the arm influences human isometric strength exertion capability. As the arm orientation changes the mechanical advantage also changes, resulting in weaker or stronger strength exertions. Also the wrist orientation is critical in generating isometric torques with non-powered hand tools. Approximately 70% more torque is exerted when wrenches are in the horizontal position than when they are in vertical positions (Mital and Kumar, 1998). Therefore, by using some statistical techniques like ANOVA (Analysis of Variance), the significance of the factors that are mentioned before is tested. . OBJECTIVES The main objective of this study is to investigate the isomet ric strength or MVC (maximum voluntary contraction) by measuring grip strength, arm strength, leg strength, torso strength and key pinch strength. So that each participant’s strength percentile values in the population for each strength category can be calculated and human biomechanical capabilities and relative variability in human capabilities can be understood by comparing the data collected.Also the effects of the factors, like grip span, wrist posture or using the dominant side, on each of the strength categories can be examined. 4. METHODS The experimental task consisted of performing isometric handgrip, pinch grip and lifting contractions for the combinations of the levels of wrist posture, grip-span and by using the dominant or non-dominant side in a standing posture. The equipments used are handgrip dynamometer, pinch grip dynamometer and lift platform.Our lab group conducting this study consists of two female and a male student, which are all right-handed and served as subjects. While measuring the grip strength the combinations of neutral wrist posture with the 5 grip-span settings, vary from 33mm to 85mm, are used. For the 2nd setting the combinations with the wrist flexion and wrist extension are measured too. Then non-dominant side MVC in neutral posture in 3rd setting for males and in 2nd setting for females, and dominant side MVC keeping the wrist in neutral posture and the elbow at 150o angle are measured.The reason for using the 3rd setting for males and 2nd setting for females is that, on average, 3rd setting is the standard for male hand size, and 2nd setting is the standard for female hand size. After finishing the grip strength measurements, the key pinch strength at neutral arm and wrist posture is measured. After all, by using the lifting platform, MVC for arm, leg and torso strength are measured. While measuring all types of strength categories Caldwell protocol is used and all of the measurements are done as two trials. The dat a including only the maximum recordings can be seen from the table below: Table 4. : Collected Data for All Group Members for All Strength Categories |Name |Dominant Grip |Non-dominant |Dominant |Arm | | |Strength(MVC) |GS (MVC) |side GS at |Lift | | | | |elbow 150: | | |Female |16. 43 |4. 47 |19. 6 |17 | |Male |37. 86 |6. 69 |44. 81 |19 | The following table combines the data collected from the subjects with the data taken from the population. By looking at it, one can say that for males, with respect to grip strength, our sample mean, 37. 86 is about the 25% tile in strength, which means, Gurkan has more strength than about 25% of the population. And by using the same way, we can say that our female subjects have more strength than 2% of the population on average.And the information like percentiles for the rest of strength categories can be seen in a same manner from the table below. Table 5. 2: The percentiles of small group and data comparison with the population [pic] Another result from the study is the relationship between grip strength and grip-span and wrist/elbow posture. In order to understand the effects, Analysis of Variance (ANOVA) test is done. Our ANOVA hypothesis is as the following; H0:The group means are not different. H1:The group means are different. For the ANOVA results we can look at the following table to investigate he r-squared values, p-values and f values to understand the effects and relationships. According to the results taken; the highest p-valued factor is the wrist posture which has 3 levels of extension, neutral and flexion. Then comes the elbow posture and finally the grip-span. Table 5. 3: R-squared, p-value and f values of factors effecting grip strength |   |   |r-squared |p-value |f | |grip |grip – span |0. 9395 |0. 64 |3. 45 | |strength | | | | | |vs. | | | | | | |wrist posture |0. 8997 |0. 769 |0. 28 | | |elbow posture |0. 9896 |0. 321 |1. 71 |The quality of the fit is given by the statistical number r-squ ared. An r-squared of 1. 0 would mean that the model fit the data perfectly, with the line going right through every data point. More realistically, with real data you'd get an r-squared of around 0. 85. Finally in order to support the other techniques we have looked at the result of the Tukey’s test. 5. DISCUSSION The implication of strength measurements in Ergonomic Intervention and the uses and importance of strength data in ergonomic intervention can be explained by the means of the following concepts.Many industrial activities are performed through human intervention. It is generally accepted that knowledge of what a person can or cannot do under specified circumstances is essential for efficient work design and injury prevention. Human strength recommendations for tool design and work and workspace design have also been receiving considerable attention. Lack of design guidelines and screening procedures can lead to overloading of the muscle-tendon –bone-joint sys tem and, thereby, fatigue and possible consequent injuries. As a matter of fact, Chaffin et al. (1978) have reported that the incidence rate of back injuries ustained on the job increased when the job strength requirements exceeded isometric strengths of the workers. Human strengths of individuals thus form the basis for many design data bases and screening procedures. Therefore we can say that the overall intent of these developments is to reduce injuries and, in the process, maximize industrial productivity. 6. CONCLUSIONS AND RECOMMENDATIONS The results indicate that although there’s not a significant difference, the optimum grip-span setting for the males is the 3rd, for the females is the 2nd setting as it’s been told in the literature.These findings were supported by the results of tukey’s test, which shows that the maximum strength is achieved with these settings. Also when we look at the R-squared values from the ANOVA test applied to understand the rela tionship between grip strength and grip-span and wrist/elbow posture, we can see that the effect is not so significant because of the large R-squared values. But if we want to sort them, wrist posture is the most significant, and then grip-span and elbow posture come respectively, where it can be seen easily from the table below: Table 7. : R-squared values for the factors effecting grip strenth |   |   |r-squared | |grip |grip – span |0. 9395 | |strength | | | |vs. | | | |wrist posture |0. 8997 | | |elbow posture |0. 9896 | Although the effect is not significant, the study suggests that grip span of a tool and the posture of wrist and elbow are important factors to be considered.From this study it can be understood that the isometric strength measurement is inexpensive and flexible. But the major disadvantage of isometric testing is that only one joint angle is tested at a time. If different joint angles need to be tested, the process must be repeated for each angle. The refore as a further study, ways to test different joint angles one at a time can be studied. REFERENCES Eksioglu, M. , 2006. Optimal work-rest cycles for an isometric intermittent gripping task as a function of force, posture and grip span.Ergonomics, 49, 180-201. Eksioglu, M. , 2004. Relative optimum grip span as a function of hand anthropometry. International Journal of Industrial Ergonomics, 34, 1-12. Mital, A. , Kumar, S. , 1998. Human muscle strength definitions, measurement, and usage: Part I – Guidelines for the practitioner. International Journal of Industrial Ergonomics, 22, 101-121. Mital, A. , Kumar, S. , 1998. Human muscle strength definitions, measurement, and usage: Part II – The scientific basis (knowledge base) for the guide.International Journal of Industrial Ergonomics, 22, 123-144. http://en. wikipedia. org/wiki/Confidence_interval http://talkstats. com/showthread. php? t=2460 http://en. wikipedia. org/wiki/Analysis_of_variance http://en. wikipedia. org/wiki/Student's_t-test http://en. wikipedia. org/wiki/Multiple_comparisons http://www. le. ac. uk/bl/gat/virtualfc/Stats/mult. htm APPENDIX A) Descriptive statistics of the collected sample data (mean, std. dev. , and range only). In calculations, we have considered only the highest values but not all trial values. Table A. Descriptive Statistics of the collected sample data | | |Descriptive Statistics: FEMALE | | | |Variable Mean StDev Variance Range | |FEMALE 16,43 4,47 19,96 17,0 | | | |Descriptive Statistics: MALE | | |Variable Mean StDev Variance Range | |MALE 37,86 6,69 44,81 19,00 | B) Each participant’s strength percentile values in the population for each strength category (pinch strength calculations excluded). Again, we have considered only the highest values but not all trial values. Table B. 1 Grip strength percentile calculations | |Descriptive Statistics: Dicle; Duygu; Gurkan | | | |Variable Q1 Median Q3 IQR | |Dicle 10,00 15,00 17,00 7,00 | |Duygu 15,00 19, 00 20,00 5,00 | |Gurkan 33,00 36,00 43,00 10,00 |Table B. 2 Leg, arm, torso strength percentiles measured for each participant | | |Descriptive Statistics: ARM. M; LEG. F; LEG. M; TORSO. M; TORSO. F;ARM. DYG; ARM. DCL | | | |Variable Q1 Median Q3 IQR | |ARM.M * 34,300 * * | |LEG. F * 48,40 * * | |LEG. M * 109,90 * * | |TORSO. M * 119,1 * * | |TORSO. F * 53,00 * * | |ARM.DYG * 15,650 * * | |ARM. DCL * 11,20 * * | C) 95% confidence interval for the true average grip strength, based on the sample data. [pic] C. I. for alpha = 0. 05 For males: (30. 334 , 45. 386) For females: (9. 466 , 23. 394) These intervals say that; in 95 of 100 trials these intervals contain the true average grip strength. D) Grip-strength vs. grip-width and wrist/elbow posture relationships: Table D. 1 ANOVA : Grip-span sets relationship General Linear Model: Value versus Grip; Member | | | |Factor Type Levels Values | |Grip fixed 5 set1; set2; set3; set4; set5 | |Member fixed 3 dicle; duygu; gurkan | | | | | |Ana lysis of Variance for Value, using Adjusted SS for Tests | | | |Source DF Seq SS Adj SS Adj MS F P | |Grip 4 171,60 171,60 42,90 3,45 0,064 | |Member 2 1374,40 1374,40 687,20 55,20 0,000 | |Error 8 99,60 99,60 12,45 | |Total 14 1645,60 | | | | | |S = 3,52846 R-Sq = 93,95% R-Sq(adj) = 89,41% | Table D. 2 ANOVA : Wrist posture relationship General Linear Model: values versus position; names | | | |Factor Type Levels Values | |position fixed 3 ext; flex; neutral | |names fixed 3 dicle; duygu; gurkan | | | | | |Analysis of Variance for values, using Adjusted SS for Tests | | | |Source DF Seq SS Adj SS Adj MS F P | |position 2 18,67 18,67 9,33 0,28 0,769 | |names 2 1178,00 1178,00 589,00 17,67 0,010 | |Error 4 133,33 133,33 33,33 | |Total 8 1330,00 | | | | | |S = 5,77350 R-Sq = 89,97% R-Sq(adj) = 79,95% | Table D. 3 ANOVA : Elbow position relationship |General Linear Model: numbers versus elbow. ; members | | | |Factor Type Levels Values | |elbow. p fixed 2 ds150; neutral | |members fixe d 3 dicle; duygu; gurkan | | | | | |Analysis of Variance for numbers, using Adjusted SS for Tests | | | |Source DF Seq SS Adj SS Adj MS F P |elbow. p 1 6,00 6,00 6,00 1,71 0,321 | |members 2 660,33 660,33 330,17 94,33 0,010 | |Error 2 7,00 7,00 3,50 | |Total 5 673,33 | | | | | |S = 1,87083 R-Sq = 98,96% R-Sq(adj) = 97,40% |The quality of the fit is given by the statistical number r-squared. An r-squared of 1. 0 would mean that the model fit the data perfectly, with the line going right through every data point. More realistically, with real data you'd get an r-squared of around 0. 85. So that, we can say that the effect of the factors investigated is not significant by looking at the large R-squared values. E) Comparison analysis among the data collected (Analysis of Variance, multiple comparison and t-tests, as necessary). In testing the null hypothesis that the population mean is equal to a specified value  ? 0, one uses the statistic [pic] where  s  is the  sample standar d deviation  of the sample and  n  is the sample size.The degrees of freedom used in this test is  n  ? 1. Also we can use the Multiple Comparison Tests, which are a group of tests that follow on from one or two-factor ANOVA or the Kruskal-Wallis test,  but only if significant differences have been found. It would appear that they could be used on their own but because they are not as powerful as ANOVA or Kruskal-Wallis, they can occasionally fail to find differences when the former succeed. They are used for exactly the same reasons that ANOVA and Kruskal-Wallis are used, but provide more information. ANOVA and Kruskal-Wallis can only tell you whether there is a difference between two or more of your groups and not which ones.We made ANOVA test for the grip-span settings, elbow/wrist posture and dominant/non-dominant side usage. When we look at the R-squared values from the ANOVA results, we fail to reject the null hypothesis; H0: The group means are not different. H1: The group means are different. Because, we have large R-squared values. And also by looking at the F and p-values,which is a small value, we can say that there is not a significant difference between the test groups. There is no need to conduct Tukey test because of failing to reject the null hypothesis, but despite of this situation we have conducted to support our previous results. And again we saw that there is not a significant difference. C25 = set1 subtracted from: | | | |C25 Lower Center Upper ——-+———+———+———+– | |set2 -27,59 5,00 37,59 (————*————) | |set3 -26,26 6,33 38,93 (————-*————) | |set4 -32,59 0,00 32,59 (————*————) | |set5 -35,26 -2,67 29,93 (————*————) | |— —-+———+———+———+– | |-25 0 25 50 | In this test, set 1 is compared with the other sets’ average. And as it can be seen the sets are not significantly different, there is only a slight difference, because the range includes â€Å"0†. So that there’s chance that different sets give the same results. TUKEY’S TEST FOR SETS: One-way ANOVA: C26 versus C25 | | | |Source DF SS MS F P | |C25 4 172 43 0,29 0,877 | |Error 10 1474 147 | |Total 14 1646 | | | |S = 12,14 R-Sq = 10,43% R-Sq(adj) = 0,00% | | | | | |Individual 95% CIs For Mean Based on | |Pooled StDev | |Level N Mean StDev ——-+———+———+———+– | |set1 3 21,67 12,42 (————*————) | |set2 3 26,67 14,15 (————*————) | |set3 3 28,00 13,75 (—à ¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€*————) | |set4 3 21,67 10,60 (————*————) | |set5 3 19,00 9,00 (————*————) | |——-+———+———+———+– | |12 24 36 48 | | | |Pooled StDev = 12,14 | | | | |Tukey 95% Simultaneous Confidence Intervals | |All Pairwise Comparisons among Levels of C25 | | | |Individual confidence level = 99,18% | | | | | |C25 = set1 subtracted from: | | | |C25 Lower Center Upper ——-+———+———+———+– | |set2 -27,59 5,00 37,59 (————*————) | |set3 -26,26 6,33 38,93 (————-*————) | |set4 -32,59 0,00 32,59 (————*————) | |set5 -35,2 6 -2,67 29,93 (————*————) | |——-+———+———+———+– | |-25 0 25 50 | | | | | |C25 = set2 subtracted from: | | | |C25 Lower Center Upper ——-+———+———+———+– | |set3 -31,26 1,33 33,93 (————-*————) | |set4 -37,59 -5,00 27,59 (————*————) | |set5 -40,26 -7,67 24,93 (————*————) |——-+———+———+———+– | |-25 0 25 50 | | | | | |C25 = set3 subtracted from: | | | |C25 Lower Center Upper ——-+———+———+———+– | |set4 -38,93 -6,33 26,26 (——â€⠀Ã¢â‚¬â€*————-) | |set5 -41,59 -9,00 23,59 (————*————) | |——-+———+———+———+– | |-25 0 25 50 | | | | | |C25 = set4 subtracted from: | | | |C25 Lower Center Upper ——-+———+———+———+– | |set5 -35,26 -2,67 29,93 (————*————) | |——-+———+———+———+– | | | |-25 0 25 50 | E) CONTINUED Comparison of our data with population data. In order to compare, we should calculate the percentiles; Calculating percentiles for a value relative to a population with known mean (50th %tile) and standard deviation (assuming normal distribution): 1. Calculate z. [pic] z = (37,86 – 40. 5)/3. 84 = -0,69 2. Look up the z val ue from the table of â€Å"cumulative probabilities of the standard normal distribution. † z = -0,69 is about 0. 25 so the percentile is 25% for the first calculation.Here is the table of our all computations taken from EXCEL: Table E. 1 Comparison of our data with population data [pic] The following table combines the data collected from the subjects with the data taken from the population. By looking at it, one can say that for males, with respect to grip strength, our sample mean, 37. 86 is about the 25% tile in strength, which means, Gurkan has more strength than about 25% of the population. And by using the same way, we can say that our female subjects have more strength than 2% of the population on average. And the information like percentiles for the rest of strength categories can be seen in a same manner from the table above.

Psy

Predict success In achieving your goals based on your past positive experiences, your Individual personality (as determined by the trait approach discussed In chapter six), and your major field of study. This assignment must be approximately four pages in length (not Including the title and reference pages), double spaced, written in Times New Roman 12-point font, and submitted as a Microsoft Word document using the Assignment Submission button. For additional help, please see Sample Week Four Paper. Support your work with citations from two scholarly sources.One can be from Adult Development and Learning; however, the other source must be from the Gifford university Library. The video, Finding Scholarly Sources, is a helpful guide to locating appropriate sources from the library. The paper must be properly formatted according to PAP style as outlined in the Gifford Writing Center and include a separate title and reference page. The Gifford Writing Center (CAW) has two kinds of tutor ing available to you. I have often thought of my dream Job and what I would like to do as a career or job if I could solely focus on what would make me happy instead of would would make me he most money.Physical setting and environment in which you would like to spend your working hours. In regards to my dream Job and where I would like for it to take place. My dream Job would be owner of my own party planning company. The great part of being a party planner is that my physical setting would change providing me a change of scenery should I need It. I would have the option of working from home when need It. A office space to meet with clients and the enjoyment of meeting clients at different venues on the actual day of the events and In the different phases of planning.Types of activities and responsibilities you would Like to spend your time performing I love helping people and planning parties and events it's something that allows me to be creative. My responsibilities would includ e meeting with clients and making sure that I make sure that there special occasion request are fulfilled in addition I will spend time traveling to different venues and networking with people who are in efficiently. Kinds of people like you like working with. I have spend the last 20 years working in customer service. I have met people from all walks of life. I am truly a people person.I love working with all people. One of the reasons that I chose being a party planner as my dream Job is due to the fact that I like working with people and being a party planner will give me the chance to meet and help a lot of people that I probably other wise would not get a chance to know. Personal goals an accomplishment you would like to achieve as part of your work. I like helping people in addition it has always been my goal to own run and operate a successful company. Nothing is more rewarding than helping people while doing something you enjoy and of course making money at the same time.As long as I use the skills that I have learned so far in this course in regards to accomplishing short term and long term goals I am confident that I can one day own and operate my own business. 1 . What steps does your textbooks author recommend for achieving your short term goals? The author has a lot of good advice in regard to achieving your short term goals. But the two steps that he has to get you to your goal are. To identify the appropriate goals and then devise an effective plan and strategy to achieve your goals.The author then goes into detail on how to do this such as identifying your worth term goals and then ranking them in order and then selecting what is most important or urgent. 2. What steps does your textbooks author recommend for achieving your long term goals? The author explains that setting long term goals can be a bit complex and long term goals can often change as you change or grow older. The author also explains that you need to identify the most appropriate long term goal for yourself in addition you need to have an understanding of yourself and find things that interest your or bring you satisfaction. . Describe an important decision n your academic or personal life that you will have to make in the near future. In the near future I will have a very important decision to make that will effect my academic as well as my personal life. I am thinking long and hard about relocating to a different state. If I do that will mean a new school as well as relocating my son and moving him away from friends and family. It will be hard but when I look at the pros and cons I believe that the move will be hard but in the best interest of me and my son in the long term. 4.Explain the reasons for your decision and conclude with your est. possible choice (reference the five step decision making approach described in Chapter 1, pages 21 – 24) A decision to move to another state cannot be taken lightly especially when you have others who will be e ffected by your decision In using the method for decision making as described in the text book I have clearly thought out by thoughts about moving to another state, what I would do when I got there could I achieve my goals without moving and if indeed moving is the right thing to do at this time. In mapping it out it is clear that I need to put a lot more thought and

That Is vs. Which Is

That Is vs. Which Is That Is vs. Which Is That Is vs. Which Is By Mark Nichol This generation, like every one before it and every one to follow, has the dubious pleasure of seeing evolution of language in action. The changes are obvious to careful writers, as they notice with distressingly increasing frequency the erosion of a distinction between words with similar but divergent meanings (for example, anxious versus eager) or a relaxing of a grammatical rule. One example of the latter that is near or at its tipping point (in this case, the point at which a grammatical error becomes so ubiquitous as to widely be deemed acceptable) is the distinction between restrictive and nonrestrictive, or essential and nonessential, clauses. Throughout the modern era, at least in American English, careful writers have honored a distinction between the use of â€Å"that is† and â€Å"which is† and, universally, the insertion or omission of punctuation to begin or bracket a subordinate clause. For example, the sentences â€Å"The dog that has a bone is well trained† and â€Å"The dog, which has a bone, is well trained† have distinct meanings signaled not only by the difference of a word but also the use of parenthetical punctuation in the latter sentence. For the sake of promoting unambiguous communication, such statements as â€Å"The dog which has a bone is well trained† is avoided (though such usage is common in British English). The phrase â€Å"that has a bone† in â€Å"The dog that has a bone is well trained† provides essential information: More than one dog is visible to the speaker or writer and the observer or reader, and the person making the statement is providing an additional detail to direct the other person to one dog in particular. By contrast, â€Å"The dog, which has a bone, is well trained† likely refers to a scenario in which only one dog is present. The sentence does not specify whether one or more other dogs are in the vicinity, because such information is irrelevant. The phrase â€Å"which has a bone† is providing additional, nonessential information to the base sentence â€Å"The dog is well trained.† Unfortunately, writers often fail to observe the distinction, and even more unfortunately, many of these writers are paid to write; their content is published online and in printed publications that many other people read, and many of these other people see the erroneous content, accept it (it’s published, after all, so it must be correct- right?), and consciously or unconsciously imitate it. Eventually, the tipping point is reached, and (for better or worse) wrong becomes right. A case in point, with not one but two identical grammatical violations: One writer said of two much-anticipated films, â€Å"Before giving us his upcoming Blade Runner sequel that’s shrouded in mystery, director Denis Villeneuve has the sci-fi movie Arrival that is getting incredible  word of mouth.† By including the phrases â€Å"that’s shrouded in mystery† and â€Å"that is getting incredible word of mouth†- with that in place of which and without parenthetical punctuation- the writer creates the impression that the phrases are essential. Evidently, more than one Blade Runner sequel is imminent, and one of them, directed by Denis Villeneuve, is shrouded in mystery. (Presumably, the other is not- or the others are not.) In addition, of two or more movies titled Arrival, one is getting incredible word of mouth. (Presumably, the other is not- or the others are not.) What the writer should have written is â€Å"Before giving us his upcoming Blade Runner sequel, which is shrouded in mystery, director Denis Villeneuve has the sci-fi movie Arrival, which is getting incredible  word of mouth.† This sentence describes two unique films, one of which is shrouded in mystery and one of which is getting incredible word of mouth. The phrases that provide those additional details are bracketed by commas to signal that the details are not necessary for one to understand the basic fact that two films directed by the same man are being released in sequence. (The additional information is potentially intriguing but not essential.) I’ve noticed the lack of distinction between essential and nonessential clauses more and more often over the years, not because I’m more observant than before but because the erosion is more common than it used to be. I know that such evolution is inevitable, but as with any change, one can accept the inevitability yet still resist it. More than that, it is the responsibility of all careful writers to do so. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Style category, check our popular posts, or choose a related post below:50 Idioms About Legs, Feet, and ToesDisappointed + PrepositionWhile vs. Whilst

Historical Summary - The War of 1812 essays

Historical Summary - The War of 1812 essays The direct causes of the War of 1812 were a group of economic restrictions placed on America by Britain and France. These restrictions were part of the Napoleonic Wars and American fury at the British practice of impressment, the practice of stopping American vessels and forcing American sailors to work on British ships, especially after the Chesapeake incident in 1807. In 1806, the British wrote up the Orders of Council that damaged American trade. This made the U.S., under Jefferson, to attempt several disciplinary prohibitions. However, these prohibitions hurt the U.S. much more than they hurt Britain and this angered many American people and provided support to the War Hawks of Congress such as Henry Clay. Then, in 1812, Congress declared war against the British. The war started with an attack on Canada. This attack was a plan to gain land and to stop British supply lines to Tecumsehs Indian confederation, which had troubled America for quite some time. The War Hawks had hoped that the first battles in Canada would be fairly easy yet he was not so fortunate. The inexperienced soldiers were pushed back very quickly and had to rethink their plans. Actually, there was a large chance that a serious northern-front invasion of the U.S. if America hadnt been victorious at Lake Erie and Lake Champlain. General William Henry Harrison and his forces killed Tecumseh at the Battle of the Thames in 1813 while fighting another important battle against the British General Isaac Brook and his small force. British troops landed in the Chesapeake Bay area and marched towards Washington in 1814. The U.S. attempted to stop the British invasion when U.S. General William Winder attacked the British General Robert Ross at Bladensburg. Unfortunately, U.S. forces were badly routed and the British reached Washington. The troops burned down the capitol, the Presidents House, and much more of the suburban areas in Washington. The Bri...

Disinformation Definition

Disinformation Definition Disinformation is the deliberate and purposeful distribution of false information. The term is generally used to describe an organized campaign to deceptively distribute untrue material intended to influence public opinion. In recent years, the term has become especially associated with the spread of fake news on social media as a strategy of negative political campaigning. Key Takeaways: Disinformation The terms disinformation and misinformation are often used interchangeably, but they are not synonymous. Disinformation requires that the message be false, distributed purposefully, and with the goal of altering public opinion.The strategic use of disinformation can be traced back to the Soviet Union in the 1920s, where it was known as dezinformatsiya.In English, the term was first used in the 1950s, referring to Cold War disinformation campaigns.Social media has exacerbated the impact of disinformation campaigns. Definition of Disinformation A key component of the definition of disinformation is the intention of the person or entity creating the message. Disinformation is distributed with the specific purpose of misleading the public. The false information is meant to impact society by swaying the opinions of the members of the audience. The term disinformation is said to be derived from a Russian word, dezinformatsiya, with some accounts holding that Joseph Stalin coined it. It is generally accepted that the Soviet Union pioneered the deliberate use of false information as a weapon of influence in the 1920s. The word remained relatively obscure for decades and was used mainly by military or intelligence professionals, not the general public, until the 1950s. Disinformation vs. Misinformation An important distinction to make is that disinformation does not mean misinformation. Someone can spread misinformation innocently by saying or writing things that are untrue while believing them to be true. For example, a person sharing a news report on social media may commit an act of misinformation if the source turns out to unreliable and the information incorrect. The specific person who shared it acts as a result of misinformation if he or she believes it to be true. On the other hand, deliberately distributing false material with the purpose of generating outrage or chaos in society, essentially as a political dirty trick, would rightfully be referred to as spreading disinformation. Following the same example, the agent who created the false information in the unreliable source is guilty of creating and spreading disinformation. The intention is to cause a reaction in the public opinion based on the false information that he or she created. What Is a Disinformation Campaign? Disinformation is often part of a larger effort, such as a campaign, plan, or agenda. It may take advantage of well-established facts while tweaking details, omitting context, blending falsehoods, or distorting circumstances. The goal is to make the disinformation believable in order to reach the target audience. Multiple acts of disinformation may be carried out simultaneously in different outlets to achieve a goal. For example, different articles intended to discredit a political candidate may circulate at the same time, with each version tailored to the readership. A younger reader may see an article about the candidate treating a young person poorly, while an elderly reader may see the same article but the victim may be an elderly person. Targeting of this sort is especially prominent in social media sites. In the modern era, the 2016 efforts waged by Russians targeting the U.S. elections is perhaps the best-known example of a disinformation campaign. In this case, the perpetrators used Facebook and Twitter to disseminate fake news, as was revealed by the hearings on Capitol Hill which examined and exposed the scheme. In May 2018, members of Congress ultimately revealed more than 3,000 Facebook ads which had been purchased by Russian agents during the 2016 election. The ads were full of deliberate falsehoods designed to stir outrage. The placement of the ads had been fairly sophisticated, targeting and reaching millions of Americans at very little cost. On February 16, 2018, the Office of the Special Counsel, led by Robert Mueller, indicted the Russian government troll farm, the Internet Research Agency, along with 13 individuals and three companies. The highly detailed 37-page indictment described a sophisticated disinformation campaign designed to create discord and influence the 2016 election. Russian Disinformation Disinformation campaigns had been a standard tool during the Cold War and mentions of Russian disinformation would occasionally appear in the American press. In 1982, TV Guide, one of the most popular magazines in America at the time, even published a cover story warning about Russian disinformation. Recent research has indicated that the Soviet Union spread disinformation about America and the AIDS epidemic in the 1980s. A conspiracy theory that AIDS had been created in an American germ warfare lab was spread by the Soviet KGB, according to a 2018 NPR report. The use of information as a potential weapon in the modern era was documented in a deeply reported article in the New York Times Magazine in June 2015. Writer Adrian Chen recounted remarkable stories of how Russian trolls, operating from an office building in St. Petersburg, Russia, had posted untrue information to wreak havoc in America. The Russian troll farm described in the article, the Internet Research Agency, was the same organization that would be indicted by Robert Muellers office in February 2018. Sources: Manning, Martin J. Disinformation.  Encyclopedia of Espionage, Intelligence and Security, edited by K. Lee Lerner and Brenda Wilmoth Lerner, vol. 1, Gale, 2004, pp. 331-335.  Gale Virtual Reference Library.Chen, Adrian. The Agency. New York Times Sunday Magazine, 7 June 2015. p. 57.Barnes, Julian E. Cyber Command Operation Took Down Russian Troll Farm for Midterm Elections. New York Times, 26 February 2019. p. A9.disinformation. Oxford Dictionary of English. Ed. Stevenson, Angus. Oxford University Press, January 01, 2010. Oxford Reference.

DWIGHT EISENHOWER Essay Example | Topics and Well Written Essays - 500 words

DWIGHT EISENHOWER - Essay Example In 1944-1945, as the leader of the Western Front, Dwight Eisenhower managed to successfully invade and occupy Germany and France1.In 1951, he was appointed as the first military supreme leader of the North Atlantic Treaty Organization.He also served as the Chief of Staff, under the Harry Truman presidency. Dwight Eisenhower entered the United States political arena in 1952, in order to counter the threats that came from communist Korea. He also engaged in politics in order to counter the non-interventionism policies that were drafted by Senator Robert Taft. During his first year of presidency2, Eisenhower managed to sponsor a coup in Iran. This led to the overthrow of Mohammad Mosadegh. This was after the Iranian government nationalized its oil reserves, which were mostly controlled by the British and American companies. On this basis, nationalization of the oil reserves would have impacted negatively on the American interests. One of the greatest achievements of Dwight Eisenhower wa s to convince China to stop the1950 to 1953 war that was between South Korea and North Korea. South Korea was supported by United Nations, while North Korea was supported by China. North Korea practiced communism as a system of governance. In this war, under the auspices of the United Nations, United States of America contributed more than 80% of the troops that operated in South Korea.

Hunffington Posts review Essay Example | Topics and Well Written Essays - 500 words

Hunffington Posts review - Essay Example This was a bit of a bold move considering the outcome AOL’s previous merger with Time Warner, which ended in disaster. It is not difficult to understand the reasons for it. AOL gets access to all of the HuffPost’s readers (i.e. customers) to sell its other products to and HuffPost gets the opportunity to be part of a major new media company. In the context of the newspaper industry, I feel that this merger has both a positive and a negative aspect. As a member of the ‘internet’ generation, I like to see innovation and change. The internet has truly democratized the exchange of information in a way that the printing press or the telephone could not, despite their historically meaningful contribution to the same. If AOL and HuffPost can become sustainably profitable, the new company will provide a model for what journalism and journalists need to do in the future in order to not only survive but actually thrive. That of course brings me to the negative side of the merger. The merger has occurred in an environment which has witnessed the near collapse of the newspaper industry (and the homologous printed book industry). As an avid reader of both books and newspapers, I do not find great pleasure in their disappearance. The printed word has been at the center of human cultural growth over the last few centuries . Personally I love the smell of old books and a freshly printed newspaper. That smell brings up memories of rainy afternoons spent devouring books and mornings spent watching my father read the paper before going to work. The idea that Kindles and websites will replace all that is displeasing and even frightening. You can touch paper. You cannot touch a computer-generated image. The Dewey-Lippman debate in some ways presaged the 21st evolution of the news media. Lippman once said that the â€Å"average American [reader]† is similar to the â€Å"deaf spectator in the back row† in that â€Å"[h]e does not

Philosophy of language Essay Example | Topics and Well Written Essays - 3000 words

Philosophy of language - Essay Example Traditionally, opponents of the CTP have held that the statement â€Å"that appears/seems red† is reserved for situations in which there is reasonable doubt in an individual’s mind regarding whether something is truly red or otherwise. In that sense, part of the meaning inherent in â€Å"that appears/seems red† is attributable to the doubt in the speaker’s mind concerning whether something is red. Consequently, it would be inappropriate, and quite rightly so, to suggest that there is any ounce of doubt regarding whether something is red and it is false that anything â€Å"appears/looks/seems red† when one sees something red. For that reason, critics of the CTP have argued that seeing red cannot be analysed in causal terms, that is, in terms of it being caused to be in a manner in which an entity â€Å"looks/appears/seems† red. In 1961, Herbert Paul Grice, notable for his pioneering work in the philosophy of language, came to the defense of CT P; this paper explains the manner in which Grice employed his notion of implicature in defense of the Causal Theory of Perception. Grice published an article in which he distinguished between what is meant (what is said) and what is implied (implicated) (Bardzokas 2010, p.114); basically, Grice argues that in saying â€Å"that appears/seems/looks red†, one may implicate that something is not really red but does not out rightly refute that something is red or mean it is not really red. According to Grice, it is actually possible that one who says â€Å"that looks/seems/appears red† sees something red and it could also be that they see something that seems red to them (even if otherwise). If to say â€Å"that appears red† implicates that something may not necessarily be red, it is contradictory to say â€Å"that appears red, and it is red†; Grice posits that the implication that a thing is not really red can be explicitly cancelled out. Consequently, if the implicatum of what a speaker says

Three Perspectives of Viewing Crime Essay Example | Topics and Well Written Essays - 1000 words

Three Perspectives of Viewing Crime - Essay Example Traditional thinking also inhibits change in the criminal justice. Command structures must also get the priority for notable change to occur. Having talks with the community members are also, ways that the criminal justice practitioners seek to enhance their participation in the policymaking. These theories of crime have their own views as to the course of people engaging in criminal activities within a society. Personal definition of crime of criminologists defines their ultimate choice of theory preference. The three perspectives of viewing crime are the consensus view of crime, the Interactionist view of crime and the conflict view crime respectively (Siegel, 2006). According to the consensus view of crime, crimes are simply repugnant behaviors of elements linked directly or indirectly to the society. With regard to this view of crime, the substantive criminal laws serving as the written rule define crime related to punishments. This means that if one goes contrary to the written rules deserves punishment. The best example of this is when curfews come from criminologists and when one does contrary to the curfew, punishment becomes the order of the day. Substantive criminal law ultimately depicts the values, opinions and beliefs of the society. The consensus word in the consensus view of crime provides an implication that there is a general agreement among a large portion of society about the unacceptable behaviors that the society should consider as crimes. There have been many attempts in the recent past of creating thorough, concise and encompassing consent crime definition. Donald Cressey, Edwin Sutherland and a few other criminologists support the standpoint of conjoining criminality laws with crime. According to this view, crime encompasses morality, rules and beliefs. Sutherland and Cressey agree that criminal law application exists uniformly to all social classes depending on the rules to refer. This means that everybody has beliefs and hopes just as the author does in fair and legal system where all types of people regardless of the social class. The best example or illustration for consensus view of crime is that law prohibiting theft, robbery and burglary directly points towards controlling poor, the lower class, needy individuals and the disabled. At the same time laws focused on corporate price fixing, embezzlement and insider trading prevention are in existence for the purposes of controlling the upper class, wealthy and rich in the society. In consensus view of crime, criminal and illegal behavior has a close relationship with social harm meaning that there is need to stop, control and manage every bad behavior causing harm or disturbance to other people. Social harm is what progresses to social crimes and sets deviant and strange behaviors that are shocking and seem immoral but may not necessarily be criminal. In many instances, the religious people condemn such behaviors though they do not consider them crimes because t he general community consensus is that they cause no harm not unless they involve children in any way. There is much controversy attached to the consensus vie

Policy Analysis Essay Example | Topics and Well Written Essays - 1000 words - 1

Policy Analysis - Essay Example The center sought to consolidate the country’s security resources such as personnel, databases, and infrastructure in the fight against terrorism. This way, the process of tracking, apprehending and litigating terrorists become easier and faster possibly creating a safer society for the American population. Rule Terrorism is the greatest threat to the American development and often jeopardizes the country’s ability to provide her citizens with the quality of life it espouses on its bill of rights. Terrorism is the worst international crime that seeks to instill fear on a country’s population thereby sparking revolt against the serving government. Terrorists operate on the principles of mass destruction and murder thereby instilling fear on the citizens owing to their government’s ability to protect them. Such are likely to stifle the government’s operations thus causing constitutional crises in the country. With an elaborate understanding of the abi lities of terrorism and the intent of terrorists, the country developed the Homeland directive in order to increase protection on the American president. The United States of America is the global super power with the best economy and the strongest military apparatus in the world. With such titles, the citizens of the country therefore feel entitled to several life provisions such as increased longevity owing to the government’s ability to provide a safe and secure environment. The president of the United States of America is an international figure of both power and authority. Should terrorists access and cause injury to such a figure, it would portray the country’s inability to protect its institutions of power thus imply that the citizens are most vulnerable. The country invest billions of dollars in guaranteeing the safety of her presidents in order to prevent the recurrence of the murder of serving presidents as witnessed with two historical figures. Application H omeland is the security outfit mandated with the internal protection. The security outfit has an unprecedented amount of resources to carry out extensive research on battering the state of security in the country. The homeland security presidential directive 6 provides the security outfit with the ability to monitor the activities of the citizens and every other person migrating into the country in order to determine the terrorists networks and their supporters. The directive provides for the establishment of a terrorist screening center administered by the Federal bureau of investigation, which is the country’s biggest security apparatus with access to the international security contraptions has the ability to keep the country safe from both internal and external threats. Several security bodies in the country approved the development of the terrorist center in order to integrate the operation of the previously segmented security apparatus that often resulted in confusion of jurisdiction in the country. After the 9/11 incident, the government determined the potential of the country’s enemies and therefore developed a number of security institutions to help create a safer nation. The 9/11 commission approved the development of the screening center since such would pool the country’

WHEN sTORIES sHAPE lIVES Essay Example | Topics and Well Written Essays - 500 words

WHEN sTORIES sHAPE lIVES - Essay Example d when she met Carson Gueye, the first time her mother allowed her to go the market alone, and love blossomed since then, though they knew it was doomed love. Carson was a market worker. He did anything he could for people inside it, like carrying boxes and cleaning stalls. He was an orphan, but an old man, Chan Mo-wan, took him in. In the market, the noise and nauseating odors of men and butchered animals that Shiniang used to hate were gone. Instead, she saw human life and freedom. More than that, she saw Carson. He was sixteen, but already he hovered over others with his 5’11 height and large frame. Shiniang blushed, for he caught her staring at him. Shiniang ran, or rather, stumbled away, nearly falling on women on the floor selling dried fish. She dared look back, and Carson was still there, with a smile on his dark brown eyes. Shiniang was about to go home, hardly able to carry what she bought, when Carson helped her. Their arms brushed and their eyes met. What they saw inside each other’s eyes married their souls. Afterwards, Shiniang and Carson found ways to be together. Young love was not assuring, however. Shiniang once confided to Carson that her cousin, Li-Wang, committed suicide to avoid arranged marriage. It was not new news for many young women killed themselves to oppose arranged marriages (Man 123). Carson asked Shiniang to never do the same thing. Shiniang shook her head: â€Å"I’d rather die than marry a stranger.† Carson kissed Shiniang for the first time on the lips. Their love was doomed, but loyal nonetheless. Shiniang raked her mind, trying to find a solution to her problem, until one story gave her a fitting solution. Uncle Chow Li-Bao was angry when he came to their house years ago. His daughter, Hsien-Hsien, was supposed to be married to a rich trader, when her lover kidnapped her. Marriage by kidnapping was looked down in their community, but it was effective (Zhongyi 58). Risking her own life, Shiniang escaped and found Carson.

Policy Analysis Essay Example | Topics and Well Written Essays - 1000 words - 1

Policy Analysis - Essay Example The center sought to consolidate the country’s security resources such as personnel, databases, and infrastructure in the fight against terrorism. This way, the process of tracking, apprehending and litigating terrorists become easier and faster possibly creating a safer society for the American population. Rule Terrorism is the greatest threat to the American development and often jeopardizes the country’s ability to provide her citizens with the quality of life it espouses on its bill of rights. Terrorism is the worst international crime that seeks to instill fear on a country’s population thereby sparking revolt against the serving government. Terrorists operate on the principles of mass destruction and murder thereby instilling fear on the citizens owing to their government’s ability to protect them. Such are likely to stifle the government’s operations thus causing constitutional crises in the country. With an elaborate understanding of the abi lities of terrorism and the intent of terrorists, the country developed the Homeland directive in order to increase protection on the American president. The United States of America is the global super power with the best economy and the strongest military apparatus in the world. With such titles, the citizens of the country therefore feel entitled to several life provisions such as increased longevity owing to the government’s ability to provide a safe and secure environment. The president of the United States of America is an international figure of both power and authority. Should terrorists access and cause injury to such a figure, it would portray the country’s inability to protect its institutions of power thus imply that the citizens are most vulnerable. The country invest billions of dollars in guaranteeing the safety of her presidents in order to prevent the recurrence of the murder of serving presidents as witnessed with two historical figures. Application H omeland is the security outfit mandated with the internal protection. The security outfit has an unprecedented amount of resources to carry out extensive research on battering the state of security in the country. The homeland security presidential directive 6 provides the security outfit with the ability to monitor the activities of the citizens and every other person migrating into the country in order to determine the terrorists networks and their supporters. The directive provides for the establishment of a terrorist screening center administered by the Federal bureau of investigation, which is the country’s biggest security apparatus with access to the international security contraptions has the ability to keep the country safe from both internal and external threats. Several security bodies in the country approved the development of the terrorist center in order to integrate the operation of the previously segmented security apparatus that often resulted in confusion of jurisdiction in the country. After the 9/11 incident, the government determined the potential of the country’s enemies and therefore developed a number of security institutions to help create a safer nation. The 9/11 commission approved the development of the screening center since such would pool the country’

Sensor Project Essay Example for Free

Sensor Project Essay I have decided to measure the temperature of a greenhouse using a thermistor in a potential divider circuit, and then when the temperature gets too cold, the relay will activate and turn on a heater. A thermistor is a temperature sensor in which its resistance will increase or decrease with temperature change depending on what type of resistor. An alternative for this experiment could have been measuring light levels in a greenhouse using an LDR. A light sensor in a green house could tell you when and where in the greenhouse the most intense sunlight is, which you could you use to aid your growing skills. I decided to design a temperature sensor for a greenhouse using a thermistor, as temperature can be critical in growing plants especially if it gets too hot or too cold. As my thermistor is an NTC this means that as temperature decreases its resistance increases, and when temperature increases its resistance decreases. Plan: Circuit Explanation The water is boiled until it reaches a temperature of just above 90i Celsius. The thermistor is inserted into the hot water and the voltage across it is measured for a temperature of 90i. The varying voltage across the thermistor is measured as the temperature falls at 10-degree intervals. The experiment is repeated and a second set of readings obtained. An average set of readings is obtained and a voltage-temperature conversion graph is plotted. Then test the sensor by attaching the amplifier and relay. Materials/Apparatus Needed: Thermometer, Thermistor, Beaker, Electric kettle, Power supply, Multimeter, Variable resistor, Amplifier, Relay, Leads. These pictures show me testing the thermistor (left), and testing the amplifier to see at what voltage it activates (right). Variables The volume of water used for this experiment was kept at 250cmi The experiment was completed over one day, and on the day, the temperature in the physics laboratory where the experiment took place was 19i C. Results Calculation of R1: I want my amplifier to activate at 10i C, for the heater to come on. The amplifier turns on at 1. 93V, as I have tested, and because the voltage is proportional to the resistance, I will work out which resister to use using the equation below. (At 10i C the thermistors resistance is 124. 8? )

Audit Planning And Risk Assessment Accounting Essay

Audit Planning And Risk Assessment Accounting Essay Chapter 6 [LO1] The audit plan documents detailed information about audit procedures to be performed on the engagement. T [LO2] Scaling the audit refers to fitting the audit work into the proper context in terms of the engagements size, environment, and complexity. T [LO2] Statutory audits are required on all integrated audits performed in accordance with international accounting standards. F [LO2] An audit plan will be the same regardless of whether the client company outsources its financial activities to a service provider or conducts the activities in house. F [LO3] Materiality is a measure of magnitude; yet, it is affected by both quantitative and qualitative factors. T [LO3] Materiality is first set at the account balance level and is then aggregated to the financial statement level. F [LO4] The components of the fraud triangle include incentive, opportunity, and rationalization. T [LO5] A client companys new or modified accounting information system requires more audit effort to understand the new system and assess its design and operating effectiveness. T [LO5] An audit strategy will focus on going concern issues for a client company operating in an industry which has experienced a recent market downturn. T [LO6] Computers are the primary resources used on an audit. F [LO6] A highly effective audit would have all of its testing performed at an interim Øلن¦ÃƒËœÃ‚ ¤Ãƒâ„¢Ã¢â‚¬Å¡ÃƒËœÃ‚ ªÃƒËœÃ‚ © date. F [LO7] An IT specialist may be used to inspect systems documentation and perform other procedures for an audit engagement when the client company uses new, emerging technology. T [LO7] Preliminary time budget information is compared to actual time worked and is used for purposes of billing, performance evaluation, and future bidding. T [LO8] Auditors test the operating effectiveness of those controls that are intended to prevent and detect material misstatements. T [LO8] Tracing refers to looking at the supporting documentation for a recorded number. F [App.A] A principal auditor may share responsibility for an audit opinion when another auditor performs all of the audit procedures for subsidiary of the client company. T [App.A] For accounts that involve significant estimates, require a high degree of judgment, or are susceptible to management override of controls, a principal auditor may completely rely on the work of others in determining whether those accounts are materially misstated. F Multiple Choice [LO1] Planning is a continuous process that must occur throughout the audit engagement because (a) disconfirming information is likely to arise. (b) the audit committee is likely to point out flaws in the original audit plan. (c) all information affecting the audit occurs concurrently. (d) auditor skill levels are continuously fluctuating. A [LO1] Development of the audit strategy includes all of the following activities except (e) specifying the work that has to be performed. (f) specifying the timing of the work to be performed. (g) documenting an audit planning memorandum. (h) defining initial estimates of audit risk and materiality. C Risk assessment points the auditor to the important areas of the clients operations and financial statements in order to (i) understand important areas of the clients operations and financial statements. (j) identify potential problems. (k) determine what needs to be accomplished during the audit. (l) all of the above D LO1,2] Which of the following is not a consideration for an auditor while scaling the audit? (m) The client company has multiple locations throughout the region. (n) Another firm is responsible for auditing one of the clients out-of-town subsidiaries. (o) An outside service provider prepares all of the client companys payroll accounting records. (p) The client company plans to hire and develop employees so that it can prepare its payroll accounting records in-house within the next two years. D [LO2] An experienced audit team will begin planning the audit before it knows all the specific information about a particular client company because (q) experienced auditors know the general framework of what needs to be done on any audit. (r) auditors experienced in the clients industry understand the activities and risks of the industry, which gives them an understanding of the important financial statement accounts and ICFR areas. (s) auditors experienced with this client company have already gained quite a bit of information from the client acceptance or continuance processes. (t) all of the above D [LO2] Scaling the audit refers to (u) weighing the risks associated with the clients susceptibility Ù‚ØØ ¨Ãƒâ„¢Ã¢â‚¬Å¾Ãƒâ„¢Ã…  ÃƒËœÃ‚ © to fraud. (v) preparing evidence for an outside service provider. (w)fitting the audit work to the specific characteristics of the client. (x) delivering products or services as contracted in the engagement letter. C [LO2] Deliverables refers to the (y) timing of the auditors acceptance of the client company. (z) products and services as contracted in the engagement letter. (aa)degree of correlation between the audit work to the specific characteristics of the client. (bb)auditors experience in the clients industry. B [LO2] The scope of the engagement depends upon all of the following considerations except the (cc) presentation of the clients accounting information. (dd) use and importance of IT to the clients activities and ICFR. (ee) ability to use audit evidence performed by the clients internal auditors. (ff) timing of the clients fiscal year-end. D [LO2] The scope of an audit teams work will be more extensive (gg) for a first year audit engagement as opposed to a continuing audit. (hh) when internal auditors perform work to be used as evidence by the external auditors. (ii) when a user companys auditor relies upon a report provided by an auditor of the service provider. (jj) for a company with effective entity-level controls. A [LO3] An internal control that is ineffective to the extent that it might not prevent the financial statements from being materially misstated is referred to as a (kk) significant risk (ll) substantive error (mm) material weakness (nn) tolerable misstatement C [LO3] Which of the following would not be an appropriate benchmark Ù†¦ÃƒËœÃ‚ ±ÃƒËœÃ‚ ¬ÃƒËœÃ‚ ¹Ãƒâ„¢Ã…  ÃƒËœÃ‚ © to use in setting financial statement-level materiality? (oo) a percentage of total revenue (pp) a percentage of total assets (qq) a percentage of current liabilities (rr) a percentage of profit from continuing operations C [LO3] The materiality threshold Ø ¹ÃƒËœÃ‚ ªÃƒËœÃ‚ ¨ÃƒËœÃ‚ © for each account balance or class of transactions is called (ss) tolerable Ù†¦Ãƒâ„¢Ã¢â‚¬Å¡ÃƒËœÃ‚ ¨Ãƒâ„¢Ã‹â€ Ãƒâ„¢Ã¢â‚¬Å¾ÃƒËœÃ‚ © misstatement (tt) material assertion Ø ªÃƒËœÃ‚ £Ãƒâ„¢Ã†â€™Ãƒâ„¢Ã…  ÃƒËœÃ‚ ¯ (uu) substantive rule of thumb (vv) account deficiency A [LO3] For purposes of an integrated audit, materiality is assessed within the context of users who have (ww) appropriate knowledge of business and economic activities (xx) an understanding that financial statements are prepared and audited to levels of materiality (yy) the ability to make appropriate economic decisions on the basis of information in the financial statements (zz) all of the above D [LO4] Which of the following is not an area of interest for anti-fraud controls? (aaa) journal entries and adjustments made in the end-of-period financial reporting process (bbb) related party transactions (ccc) auditor credentials وؠ«ÃƒËœÃƒËœÃ‚ ¦Ãƒâ„¢Ã¢â‚¬Å¡ ØلؠªÃƒâ„¢Ã‚ Ãƒâ„¢Ã‹â€ Ãƒâ„¢Ã…  ÃƒËœÃ‚ ¶ (ddd) significant management estimates C [LO4] An example of an incentive/pressure for fraudulent financial reporting risk factor is (eee) a threat to the client companys financial stability caused by rapid growth compared to that of other companies in the same industry. (fff) significant operations located across international borders in jurisdictions where differing business environments exist. (ggg) inadequate job applicant screening processes for employees with access to cash. (hhh) ineffective communication of the companys ethical standards by management. A [LO4] An example of an opportunity for misappropriation ØØ ®ÃƒËœÃ‚ ªÃƒâ„¢Ã¢â‚¬Å¾ÃƒËœÃƒËœÃ‚ ³ of assets risk factor is (iii) compensation ØلؠªÃƒËœÃ‚ ¹Ãƒâ„¢Ã‹â€ Ãƒâ„¢Ã…  ÃƒËœÃ‚ ¶ inconsistent Ø ºÃƒâ„¢Ã…  ÃƒËœÃ‚ ± Ù†¦ÃƒËœÃ‚ ªÃƒâ„¢Ã¢â‚¬  ÃƒËœÃƒËœÃ‚ ³Ãƒâ„¢Ã¢â‚¬Å¡ÃƒËœÃ‚ © with expectations. (jjj) lack of complete and timely reconciliations of assets. (kkk) managements practice of committing to creditors to achieve unrealistic forecasts. (lll) known history of violations of laws and regulations. B [LO5] Significant developments within the client that affect audit strategy include: (mmm) A change in ownership and/or capital structure has occurred. (nnn) Acquisitions or discontinued operations have recently occurred. (ooo) The accounting information systems have been modified. (ppp) All of the above D [LO5] Significant developments in the clients external environment that affect audit strategy include: (qqq) Industry competition has increased. (rrr) Acquisitions or discontinued operations have recently occurred. (sss) A change in ownership and/or capital structure has occurred. (ttt) All of the above A [LO5] Going concern issues may arise when: (uuu) Acquisitions or discontinued operations have recently occurred. (vvv) The accounting information systems have been modified. (www) The economy has negatively impacted the client company. (xxx) Changes in applicable accounting standards affect the client company. C [LO5] When audit clients acquire new, more sophisticated IT systems, (yyy) The audit strategy will not be impacted as long as the duties of accounting personnel are primarily unchanged. (zzz) Auditors with advanced IT knowledge may need to be added to the audit team. (aaaa) The design of internal controls will be considered ineffective until those new controls have been tested. (bbbb) The timing of the auditors procedures for reviewing interim financial statements will be accelerated. B [LO5] One of the first procedures performed by auditors during on-location audit work is the (cccc) Development of the firms audit strategy. (dddd) Preparation of the audit report. (eeee) Design of the audit plan. (ffff) Establishment of an understanding of the companys ICFR systems. D [LO5] Auditors may obtain information about a client company during other engagements conducted for the client such as (gggg) audits of a subsidiary or other related party entity. (hhhh) reviews of quarterly financial statements filed with the SEC. (iiii) examinations of information included in a registration statement. (jjjj) All of the above D [LO6] Which of the following would not be likely to participate in an audit planning meeting? (kkkk) The core audit engagement team. (llll) The audit teams tax manager (mmmm) The audit teams partner for IT (nnnn) The chair of the clients audit committee. D [LO6] Which of the following items are included in the audit planning meeting? (oooo) brainstorming about fraud risks (pppp) establishing responsibility for preparing the financial statements (qqqq) establishing responsibility for monitoring of internal controls (rrrr) preparing the engagement letter. A [LO6] Which of the following items would an audit engagement partner likely communicate with the members of his or her audit team during a planning meeting? (ssss) Responsibility for notifying appropriate individuals of any significant issues or difficulties encountered during the audit. (tttt) Identification of the type of audit report to be issued. (uuuu) The need to complete the quarterly review before communicating with any tax professionals assigned to the audit engagement. (vvvv) Responsibility for notifying the audit committee and internal auditors of the firms specific audit approach. [LO6] The audit planning meeting must (wwww) take place before the client acceptance decision is made. (xxxx) be attended by the entire core engagement team and the predecessor auditors. (yyyy) establish an understanding among the members of the audit team about the objectives of the audit. (zzzz) prepare the internal auditors for the work they will be asked to perform to supplement the auditors procedures. C [LO6] The document that presents all of the issues discussed as part of audit strategy is the (aaaaa) engagement letter (bbbbb) quarterly financial statements (ccccc) audit planning memo (ddddd) risk assessment memo C [LO6] Which of the following items in not typically documented in an audit planning memo? (eeeee) audit engagement objectives and deliverables (fffff) the auditors understanding of ICFR and IT systems (ggggg) planned use of the work of others during the audit (hhhhh) results of the quarterly review process D [LO6] What is the primary resource used on an audit engagement? (iiiii) the clients IT systems (jjjjj) the auditors IT systems (kkkkk) human resources of the audit firm (lllll) the clients internal auditors C [LO6] To properly instruct and review the work of audit team members, the supervising auditor must: (mmmmm) keep abreast of accounting and audit issues and manage differences of opinion among team members regarding audit findings. (nnnnn) obtain instruction from the chair of the audit committee regarding the objectives of the audit engagement. (ooooo) communicate with the predecessor auditor regarding differences of opinion regarding prior year audit findings. (ppppp) all of the above A [LO6] It is important for auditors to be on-location on the last day of the clients fiscal year when the client (qqqqq) operates a restaurant that does a considerable amount of business on New Years Eve. (rrrrr) has significant inventory activities such that the receipts and shipments of inventories at year-end should be observed. (sssss) relies upon electronic verification to indicate the timing of transactions. (ttttt) refuses to pay overtime rates for the audit team during its busy season. [LO6] Which of the following is not a valid reason for the performance of audit procedures at an interim date? (uuuuu) More time is available for management to correct problems identified by interim audit testing. (vvvvv) The client company does not retain the records that are needed as audit evidence through the year-end time frame. (wwwww) Most controls and transactions cannot be audited during busy season. (xxxxx) More time is available for the auditors to concentrate on problem areas, if needed. [LO6] If audit tests are performed at an interim date, supplemental audit evidence: (yyyyy) is not necessary because the same controls are assumed to be in place that resulted in the balances tested during interim. (zzzzz) is still needed regarding the account balances between the interim testing date and the end of the fiscal year. (aaaaaa) is obtained from the predecessor auditor, when needed to corroborate any changes in the clients ICFR systems. (bbbbbb) is the responsibility of the audit committee, as it would be inefficient for the auditors to focus on a single audit area during multiple time periods. [LO6] When audit tests are performed at an interim date, the auditor must (cccccc) obtain a letter from management to confirm the continued performance of internal controls and accuracy of the year-end balances. (dddddd) perform roll forward audit procedures to determine whether a control continued to perform the same way through year-end. (eeeeee) reconcile account balances tested at an interim date with the year-end balances in the same accounts. (ffffff) Both (b) and (c) [LO7] Which of the following is an example of a specialist who might assist an audit engagement team on a high-risk audit area? (gggggg) actuary (hhhhhh) banker (iiiiii) internal auditor (jjjjjj) tax accountant [LO7] An IT specialist may be involved in an audit engagement to assist with any of the following except (kkkkkk) inspecting systems documentation. (llllll) inquiring of company personnel about how the processes are carried out and how IT controls are designed. (mmmmmm) preparing the IT planning memo. (nnnnnn) planning the tests of IT controls. [LO7] Which of the following is not a relevant consideration in deciding whether an IT specialist is needed: (oooooo) the client companys capital structure (pppppp) the complexity of IT controls and systems (qqqqqq) the use of emerging technologies (rrrrrr) the use of data by multiple systems or processes [LO7] Audit firms use time budgets for (ssssss) indicating the amount of time expected for the various levels of auditors for each audit area. (tttttt) tracking and reporting time spent on each audit area. (uuuuuu) billing and bidding and future engagements. (vvvvvv) All of the above. [LO7] Time budgets are typically (wwwwww) approved by the audit committee (xxxxxx) detailed by areas of the audit (yyyyyy) signed by the predecessor auditor (zzzzzz) All of the above. [LO8] Auditors test the operating effectiveness of internal controls only if they (aaaaaaa) are effectively designed to prevent or detect material misstatements. (bbbbbbb) address multiple risk factors. (ccccccc) are applied in conjunction with other controls to address a single risk factor. (ddddddd) cause susceptibility to material misstatements. [LO8] Substantive audit procedures are performed so that the auditor may identify (eeeeeee) deficiencies in the design or operating effectiveness of internal controls. (fffffff) weaknesses in the effectiveness of the client companys audit committee. (ggggggg) material misstatements in the client companys financial statements. (hhhhhhh) Calculations and controls that mitigate the risk of fraud. [LO7] Which of the following is not a form of audit evidence? (iiiiiii) recalculation (jjjjjjj) reperformance (kkkkkkk) repetition (lllllll) inquiry [LO7] ICFR tests to provide evidence on whether the controls can be relied upon for the financial statement audit can be performed (mmmmmmm) only during year-end because they must be performed at the same time as financial statement audit procedures. (nnnnnnn) only during interim because they must be performed at the same time as financial statement audit procedures. (ooooooo) at any time the evidence is available, as long as the entire period of reliance is evaluated. (ppppppp) at any time after the substantive procedures have been completed, so that the opinion on financial statement misstatements is not superceded by the opinion on the effectiveness of controls. [LO8] Sufficient evidence may be provided without examining all of the transactions in an account balance is the auditor uses well-designed (qqqqqqq) sampling approaches (rrrrrrr) internal control procedures (sssssss) inspection techniques (ttttttt) assertions related to the fair presentation of account balances. [LO8] The nature, timing, and extent of audit needed audit tests will depend upon the answers to each of the following questions except TYPO / Grammar suggest deleting highlighted words (uuuuuuu) How could a material misstatement happen? (vvvvvvv) What internal controls has the client implemented to address potential misstatements? (wwwwwww) How might internal controls fail such that a material misstatement occurs? (xxxxxxx) How many times have material misstatements been undetected? [LO8] When inquiry, observation, and inspection are all used to trace a transaction as it is initiated, authorized, processed, and recorded, the process is called a(n) (yyyyyyy) inspection (zzzzzzz) walkthrough (aaaaaaaa) assertion (bbbbbbbb) analytical procedure [LO8] If an audit program calls for the auditor to interview the client about an important control activity, this is an example of which type of audit procedure? (cccccccc) reperformance (dddddddd) tracing (eeeeeeee) inspection (ffffffff) inquiry [App] Which of the following is not a form of evidence obtained through the auditors direct personal knowledge? (gggggggg) observation (hhhhhhhh) reperformance (iiiiiiii) inquiry (jjjjjjjj) inspection [App] A principal auditor may share responsibility for an audit opinion with (kkkkkkkk) another independent auditor who has performed a significant portion of the audit work. (llllllll) the clients internal audit staff, if they provide significant assistance to the audit team. (mmmmmmmm) a specialist who provides expert advice on the valuation of inventory. (nnnnnnnn) an attorney who provides expert advice on a pending legal matter. [App] Which of the following is not an indicator of competence that is relevant to an auditors evaluation of other individuals performing a portion of the audit work? (oooooooo) professional certification (pppppppp) professional experience (qqqqqqqq) level of education (rrrrrrrr) access to the board of directors [App] If internal auditors provide direct assistance to the external audit team, the independent external auditor must (ssssssss) reperform all of the work provided by the internal auditors. (tttttttt) supervise and evaluate the work performed by the internal auditors. (uuuuuuuu) refuse to issue an audit opinion, due to a lack of independence. (vvvvvvvv) indicate a division of responsibility in the performance of the audit. Matching [LO3] Following are the planning steps involved in considering materiality in a top-down approach to planning for tests of controls. Number the items in from 1 (top) through 6 (bottom) to indicate the proper top-down sequence of the steps. ___ Identify risks that could cause material misstatement of relevant assertions in a significant account. ___ Set financial statement level materiality ___ Design audit procedures addressing controls ___ Investigate controls addressing risks ___ Identify significant accounts ___ Determine relevant management assertions for significant accounts and set materiality at the account level Short-Answer Questions and Exercises [LO4] For each scenario below, indicate which element of the fraud triangle is present. (wwwwwwww) Large amounts of cash are on hand. (xxxxxxxx) Management failed to correct ICFR deficiencies in a timely manner. (yyyyyyyy) The organizational structure is complex and lines or authority are unclear. (zzzzzzzz) Future employee layoffs are expected. (aaaaaaaaa) Employee behavior suggests dissatisfaction with the company. (bbbbbbbbb) Restrictions on the auditor limit access to evidence. (ccccccccc) Management attempts to influence the scope of the audit work. (ddddddddd) Industry factors threaten the companys financial stability. (eeeeeeeee) Significant related party transactions are audited by another firm. (fffffffff) The personal financial situation of management is threatened. [LO6] Indicate the preferred timing during the audit process for performing each of the following procedures. Explain your choice. (ggggggggg) observing the clients physical inventory (hhhhhhhhh) testing of the operating effectiveness of ICFR (iiiiiiiii) observing the shipment and receipt of inventories (jjjjjjjjj) substantive testing of property and equipment account balances (kkkkkkkkk) roll forward procedures (lllllllll) testing of the design effectiveness of ICFR (mmmmmmmmm) examining adjustment made during the course of preparing the financial statements [LO8] What different audit procedures (forms of evidence) are appropriate for financial statement audits that are not applicable for testing of controls? [LO8] For each of the following audit procedures, indicate the type of evidence that is involved. (nnnnnnnnn) reading a sales contract (ooooooooo) determining whether a sales invoice is properly included in the sales journal (ppppppppp) communicating with management about changes in accounting personnel (qqqqqqqqq) watching the cashier perform the daily closing procedures (rrrrrrrrr) verifying the mathematical accuracy of discounts included on the sales invoice (sssssssss) verifying the accuracy of the sales journal by reference to a supporting shipping document and sales invoice (ttttttttt) receiving verification from an independent third party Suggested Solutions for Test Bank Questions Chapter 6 True/False T T F F T F T T T F F T T T F T F Multiple Choice a c d d d c b d a c c a d c a b d a c b d d d a a c c d c a b c b d a c a d b a c c c a d b d c a d b Matching 4,1,6,5,2,3 Short-Answer Questions and Exercises a. Large amounts of cash are on hand. Opportunities b. Management failed to correct ICFR deficiencies in a timely manner. Attitude/Rationalization c. The organizational structure is complex and lines or authority are unclear. Opportunities d. Future employee layoffs are expected. Incentives/Pressure e. Employee behavior suggests dissatisfaction with the company. Attitude/Rationalization f. Restrictions on the auditor limit access to evidence. Attitude/Rationalization g. Management attempts to influence the scope of the audit work. Attitude/Rationalization h. Industry factors threaten the companys financial stability. Incentives/Pressure i. Significant related party transactions are audited by another firm. Opportunities j. The personal financial situation of management is threatened. Incentives/Pressure k. observation of the clients physical inventory should be performed at the end of the clients fiscal year so that the financial statement balances can be verified. l. testing of the operating effectiveness of ICFR should be performed at interim, as internal controls are expected to be operating and subject to evaluation at any point. Also, the interim testing will provide time for the auditor to spend more time on related testing if problems are encountered, and management will have more time to remedy the problem before the end of the fiscal year. m. observation of the shipment and receipt of inventories should be performed at the end of the clients fiscal year so that the auditor can determine that the transactions were recorded in the proper period. n. substantive testing of property and equipment account balances should be performed during the year-end testing phase, as final account balances. However, it is also possible to audit these balances during an interim testing phase and later perform a roll forward to year-end. o. roll forward procedures must be performed during the year-end testing phase, as final account balances are needed in order to evaluate the change during the period from interim testing through the date of the clients fiscal year-end. p. testing of the design effectiveness of ICFR should be performed at interim for efficiency reasons. See b. above. q. examining adjustment made during the course of preparing the financial statements must be performed during year-end testing (after the financial statements have been prepared). Both tests of controls and substantive tests of financial statement account balances involve inquiries, inspection of documents, observation of operations, and reperformance of controls. However, the following additional procedures are available for audits of financial statements: i. inspection of tangible assets ii. external confirmations iii. recalculations iv. analytical procedures r. reading a sales contract inspection of documents s. determining whether a sales invoice is properly included in the sales journal inspection of documents; tracing t. communicating with management about changes in accounting personnel inquiry u. watching the cashier perform the daily closing procedures observation v. verifying the mathematical accuracy of discounts included on the sales invoice recalculation w. verifying the accuracy of the sales journal by reference to a supporting shipping document and sales invoice inspection of documents vouching x. receiving verification from an independent third party external confirmation