Ap Euro Winter Homework

Irene Kim AP Euro Winter Assignment 1/2 Unit I 1. There are several relationships that can be pointed out between the Middle Ages and modern times. One such example is the overpopulation that Europe faced before the Black Death and the overpopulation that the world is facing at this moment. Although not everywhere, there is poor sanitation and malnutrition in many areas of the world as there were back then. Another example is the economy and how there were a lack of jobs and pay for people as there are today which lead to new social changes. 2. The Black Death opened up new economic opportunities for peasants and formed a new middle class made up of artisans. The farmers that broke away were able to enjoy a new job that they enjoyed such as art and literature. The Hundred Years War began the modernization of state building and it made more room for social mobility. Power also became more centralized. The crisis in the Catholic Church paved the way for scholasticism and more secularizing of art. 3. The Black Death changed the social structure after the many deaths and the surplus of farmers who moved to the cities to become artisans. The Hundred Years War put tension politically between England and France that would affect wars later on. The church moving from Italy to France and refocusing the center of religion changed the demographic structure. Unit II 1. The Renaissance differed from the Late Middle Ages because it focused a lot on art and learning. Humanism, which led to many going away from the church and become secular, spread across Europe with the help of many intellectuals. Also the fact that the Renaissance was a period without as much feudalism because of the Black Death is significant because the individual could focus on himself or herself. . The idea of Humanism affected Renaissance art because it broke away from the traditional Christian settings and characters and relied more on basic people and their emotions. Humanism changed how society viewed itself and made it more individual-centered. Leonardo da Vinci is one artist who painted the Mona Lisa, by developing the technique of sfumato. Another artist is Michelangelo Buonarroti who sculpted David, which glorified the human body by making it into a contrapposto stance and made the facial expressions individualistic and emotional. Albrecht Durer is a Northern Renaissance artist who painted many self-portraits which shows how he values himself as well. 3. Women now had increased access to education but they also lost status and became ornaments to their husbands. There were sexual double standards; women had to stay chaste while men could do whatever they wanted to. Although there were women like Christine de Pisan or Isabella d’Este, their roles were to marry and have children. 4. Machiavelli’s ideas, found in The Prince, outline what a prince should do to rule his country. He states that the ends must justify the means and that for rulers, it is better to be feared than to be loved. They have greatly influenced future rulers to be stricter on their people. Unit III 1. The causes of the Protestant Reformation were the corruption of the church, revivals of ancient text, and humanism. The corruptions of the church such as the sale of indulgences, simony, pluralism and other deeds caused the people to become wary of the church. Humanism caused many people to criticize the church and question the validity of the bible. Though tensions about the church had been growing over the past few centuries, they escalated during this time, causing the Protestant Reformation. 2. The Reformation changed the world religiously, politically, economically, and socially. It changed it religiously by separating countries and the people by different religions, when before the reformation they were united under one. New religions sprouted out and grew away from Catholicism. It changed it politically because the rulers now had a stand on which religion to practice. It changed it socially because many of the lower classes converted into Protestantism because it was more favorable to them while many of the nobility stayed Catholic. 3. The status of women and children in European society was changed by the Reformation, somewhat. A woman’s main job was to stay at home and take care of the family, but marriage became more compassionate. Emphasis on education and literary rates rose during this time, thanks to intellectuals. As for Protestant women, their opportunities to help in the church, such as becoming a nun, lessened. 4. The extent the Catholic Church succeeded in achieving its goals during the Counter Reformation was pretty good. They basically re-affirmed past beliefs and reformed the institutions so that no corruption could be done and that the clergy would be properly educated. Although the unity of western Christianity was shattered, religious enthusiasm was rekindled within the people. A new religious order called the Jesuits also helped many people get back into Catholicism. 5. The voyages of exploration were motivated the idea of riches, such as gold or silver, but many wanted to find a new route to the silk and spice trades. The Ottoman Empire blocked two very major routes and so Europe had to find new routes to Asia. They changed the world by coming home with knowledge of newfound land and also spread diseases and food from one place to another. 6. Politics and economics were related in the commercial revolution. The Commercial Revolution was a period of European expansion, colonialism, and mercantilism. It was related to politics because many countries fought over trade routes. Whoever controlled one route, would form alliances with other countries making it a strong, defended nation. It is related to economics as well, because with the vast trade markets and monopolies, it helped many countries gain wealth and eventually power. Unit V 1. Divine right is the belief that God placed the king on the throne. Many used this as the basis of power for an absolutist rule. Although its legitimacy can’t be proven, people such as Bossuet helped monarchs achieve that power, such as Louis XIV. 2. The Treaty of Westphalia ended the Catholic Reformation in Germany as a renewal of the Peace of Augsburg except it added Calvinism. It failed to help Europe experience peace in the years following because Germany was now devastated and further divided. Also France began to gain power, which led to many wars such as the French Revolution and etc. 3. Mercantilism is the economic doctrine in which government control of foreign trade is of paramount importance for ensuring the prosperity and the security of the state. It was a cause of frequent European wars and motivated colonial expansion. It started the slave trade. They spread diseases, killed many natives, plundered riches, and introduced ifferent foods and animals. 4. Austria, Prussia, France, Russia, and England emerged as the strongest powers during the age of absolutism because of the fall of the three aging empires, Holy Roman Empire, Ottoman Empire, and Polish Kingdom. Absolute rulers, such as Frederick William I of Prussia, ruled as a response to the crises of the 16th and 17th centuries because the people needed order. Their armies and military were very developed and strong as well. 5. The methods that absolute monarchs used to maintain their control were to strengthen their military and change the bureaucracy. They also demanded absolute obedience and discipline from civil servants, because promotions were based on merit. They also educated their people more, even the lower classes. Monarchs also extended their rule over local law and revenues and replaced local nobles with ones faithful to the king. 6. Absolutism is based on sovereignty. An absolute ruler, like a king or queen, governs by decree. They were placed on the throne by god, and the people have no say in those decrees and no right of appeal. Constitutionalism, however, is based on agreed laws, not decree. It relies on a balance of government power and the rights of the people as well.

Canculus

TUTORIAL 3: FUNCTIONS Problem 1: For f( x) = 2Ãâ€"2+ 5x+3 and g(x) = 4x+1 find the following a) (f+g)(x) b) (f-g)(x) c) (f. g)(x) d) (f/g)(x) e) f0g(x) Problem 2: The number N of cars produced at a certain factory in 1 day after t hours of operation is given by N(t) = l00t- 5t2, 0? t? 10. If the cost C (in dollars) of producing N cars is C(N) = 15,000 + 8,000N, find the cost C as a function of the time t of operation of the factory. Problem 3: Find the inverse of the following functions. a) f(x) = 2x-3 ) f(x) = x3-1 c) f(x) = x2-1 Graph f, f-1 , and y = x on the same coordinate axes. Problem 4: The price p, in dollars, of a Honda Civic DX Sedan that is x years old is given by p(x) = 16,630(0. 90)x a) How much does a 3-year-old Civic DX Sedan cost? b) How much does a 9-year-old Civic DX Sedan cost? Problem 5: When you drive an Ace Rental compact car x kilometers in a day, the company charge f(x) dollars, where Describe Ace Rental’s pricing policy in plain English. (Be sure to interpret the constants 30, 0. 7, and 100 that appear in the pricing formula) Problem 6: For the following demand and supply functions of a product, state the economically sensible ranges of price and quantity for which they are defined. Draw the market diagram for this product. What are the equilibrium price and quantity? QD = 16 – 2p QS = -4 + 3p Problem 7: Consider the following demand and supply functions for a product. q = 500 -10p and q = -100+5p a) Find the inverse demand function and the inverse supply function. b) Draw the market diagram for this product. c) Find the equilibrium price and quantity. TUTORIAL 4: SEQUENCES, SERIES, LIMITSProblem 1: Write down the first five terms of the following sequences 1n;n-1n;12n Problem 2: Determine the convergence or divergence of the following sequences 1n;n-1n;12n Problem 3: Compute the following limits 1)limn>? n2-2n+32n2-1 2)limn>? -2n+32n2-1 3)limn>? (n+25-n) Problem 4: Determine the convergence or divergence of the followin g series. 1)n=1? 25n-1 2) n=1? 1n3n 3) n=1? 13n Problem 5: Determine the sum of the following geometric series, when they are convergent. 1)1+16+162+163+†¦. 2)1+123+126+129+†¦. 3)132-134+136 – †¦. 4)1+326+3462+3663+†¦. Problem 6: 29(577) Problem 7: 33(577)

A Gathering of Old Men: the Characters in Gaines’ Novel

Race has always been an issue in Louisiana. The characters in Gaines’ novel attempt to dissolve racial tension in the South. All of the black men gather together at the plantation so the lynching mob won’t attempt to attack them. Salt and Pepper, a black and a white football star, play together at LSU in the novel. This demonstrates racial cooperation. The novel takes place in Bayonne, Louisiana on the Marshall Plantation. The plantation’s white boss, Beau, is found murdered at the start of the novel. Candy Marshall, part owner of the plantation, finds the body near Mathu’s house. Mathu was somewhat of a foster parent to Candy. Candy gathers a crew of old men to the plantation with shotguns and empty shells to confess to the murder. She does this so the alleged killer, Mathu, won’t be lynched. Lynching is how many racial crimes in Louisiana at this time were handled. The old men stay at the plantation all day, not knowing who actually committed the crime. Mapes, a white sheriff, is depicted as a typical racist. He uses aggression towards the men to try to solve the crime. This was the typical approach of Louisiana deputies towards blacks. Towards the end of the novel, Mapes shows that he has great respect for Mathu. In this novel Gaines shows the racial difficulties in Louisiana at this time. This is shown through the fear of the black community. They were afraid of being lynched for a crime they might not have committed. The men all gather together to take a stand against racist whites. He also shows that this was the beginning of racial equality. This is shown by the harmony between Salt and Pepper on and off of the football field. Gaines paints a good picture of the Louisiana lifestyle at this point in history. He shows the racial struggles in law enforcement, daily lifestyle, and sports. Being from Louisiana and knowing what I do about our historical culture I would say that in Gaines’ novel he describes very well what Louisiana life was like at this time. I chose to do my report on this book because I believe that racism is a very large part of Louisiana history.

Managing Organisational Change Essay Example | Topics and Well Written Essays - 1500 words

Managing Organisational Change - Essay Example A very important factor to note however is that, organizational changes should not affect the successful running of organizations in any way. In situations where a major organizational change causes adverse effect on the successful running of an organization, we say the organizational change was not well managed (Palmer, Dunford, & Akin, 2008). This brings then to discussion, the issue of managing organizational change. Management of organizational change concerns the factors that organizational leaders put in place in the event of the implementation of any organizational change. Building on this, organizational change has been â€Å"defined as change that has significant effects on the way work is performed† (University of Western Australia, 2010). This means that in the event of putting in place any change that will have significant effect on the way work is performed, organizational leaders involved must be in the position to put in place factors that will ensure the succes sful implementation of these changes. Three major forms of organizational change have been identified by Koduah (2009). According to Koduah (2006), organizational change may be human, technical or financial. Human changes concerns all forms of change that involve the movement, placement or replacement of human resource. This means that organizational activities such as promotion, recruitment, dismissal and retirement all constitute human organizational changes. Human organizational changes may involve massive shake ups, where almost every person in the organization may be affected. It could also be mild whereby only few people get affected at a time. Technical changes involve changes that affect facilities and infrastructure. This does not call for the change in portfolios but may influence how work is done in the organization. If an organization purchases and fixes a new generator plant,

East European and Russian Foreign Policy Essay Example | Topics and Well Written Essays - 2000 words

East European and Russian Foreign Policy - Essay Example This research will begin with the statement that in recent years the relations between EU and Russia have been more baffling than we could possibly imagine. Europe has lost its strategic loadstar. Having absorbed 27 countries, Europe is in the state of a dilemma regarding expansion or regarding the issue of dealing with Russia. Russia too realized that its renewed government style was not in a very happy term or relationship with EU which it did not expect and so the relations after EU Enlargement have been more or less a confusing state of affairs. After the formation of European Union, things have changed drastically for the people and governments near them. Russia is no exception. We all know that Soviet bloc was split in 1991 and soviet era republics became independent. Not to mention the fact that some countries which have the Russian flair in its growth and development have suddenly become free and have joined EU. These East European Countries have led to core formation of Euro pean Union. Thus it was soon understood that Russia has lost some of its key allies in the process and that it finds itself in isolation both in terms of geographic and political platforms. Another fact is that these East European countries have displeasure with what the Soviet Union has treated them.   The ideologies were different and there was resentment in these countries over the rule of Soviet Union. Also, the eastern bloc was not too happy with the way military section was withdrawn from those places. Factually speaking as the times moved the ideological differences grew so high that though they had same set of language and culture, they were in fact poles part in government If we talk about relations with Europe then we can say there were issues which actually have affected the relationship between them. The enlargement of NATO, the wars in the Balkan region and more importantly the agenda of the EU were the main issues. Apart from these the internal issues of Russia have become a significant factor of relations between them. In this paper we look at the issue of Russia and EU relations and we will be considering some core issues like EU enlargement and relationship levels among them by considering the security, human rights, political and economic factors which affect both of them May 2004 was historic month of the European Union History when as many as 10 countries joined EU and this included 3 of previous Soviet bloc nations and similarly in 2007 two eastern European nations joined the league, thus the major part of Europe with the exception Russia was part of the league and this was main issue among their relations. The reason for a low relation level with Russia was the different ideologies of the states. Post 1990’s soviet transition government has different perception levels when compared the ideology followed by EU. One thing we need to understand is that EU is Russia’s main partner when it comes to trade and commerce and so let’s look at the impact of this enlargement in terms of economic perspectives of both the countries.We know that Russia is a country, where the contribution of production to the domestic market is fairly high. At the same time, in some EU member states production output directed to domestic market is shrinking drastically. Apparently, these countries chose to be export-driven economies and are successfully trying to integrate into international division of labor by penetrating new markets with competitive goods and concurrently ceding domestic markets to more competitive foreign products. Undoubtedly, they are more dependent on the world economy than Russia.If we look at the economic consequences of the result on enlargement of EU with respect to the relations of EU-Russia we can say that it has two sides of the coin, one which talks from Russian point of view and other form European view. Analysts of Russian view focused on negative implications from custom tariff hikes for separate commodities. They talked about problems associated with goods movement through the newly joined

Enclosed in description Assignment Example | Topics and Well Written Essays - 750 words

Enclosed in description - Assignment Example Forms are abstract and do not change over time. Shields commenting on this states that â€Å"Forms are objects of knowledge, and since knowledge requires stable, unchanging objects, Forms must have these attributes† (Shields 87). 2. The fact that Socrates does not follow Crito’s advice regarding escape from jail and execution is an indication of the man’s strong conviction regarding justice. He sees escape as morally unjust. It is another matter whether Socrates is guilty or not. According to him it is not right to go against the law. Doing a wrong to correct a wrong is not right. It is equal to the concept of ‘an eye for an eye’ and escaping will result in a great man going against justice. It is not correct to provide such an image (of moral injustice) to the public. Escaping will result in such an image. Crito fears shame because unless Socrates escapes, the public will think that friends (of Socrates) had done nothing to save the philosopher’s life. 3. According to Socrates, an expert is a person who should deliver his goods or advice without contradicting oneself. Morality should also be an essential element. The many cannot really do anything good or bad. The problem with going along with the many is that it can corrupt the morals and sense of justice within a person. The many in this context is the large number of people who want Socrates to escape. But the moral expert would not advice such an act since it would be against justice. This is precisely what Socrates wants Crito to understand. 4. It is not the size of the state that matter, but the strength of the reason for which it was created. The people should work towards upholding that reason and should obey each and every direction given by the state. They may even have to die for it. No individual can survive alone and can do so only under a state’s rule. The state has the power to make individual

Process Control and Improvement Assignment Example | Topics and Well Written Essays - 2500 words

Process Control and Improvement - Assignment Example Several other issues like logistics, scheduling, procurement, raw material handling, human resource management, are also involved in the process and contribute significantly to the efficiency of the system and the final cost and quality of the product. Since these processes are ongoing and cyclic in nature, any company involved in these activities should be able to effectively control these activities in order to boost its performance and business profits. The paper studies the case of Staple Foods, one of the largest foodservice companies in the world and major food caterers in the region. The problems faced by the company in its daily operations and use of process control systems for improvement and efficiency will be the subject of interest in this study. Staple Foods is well known for its assurance to quality services to the clients and its strong focus upon the growth and expansion of its business portfolio. In the food service sector, it is important to maintain efficient opera tions in production and marketing in order to survive and remain competitive in the industry. In order to achieve the targets, the company decided to integrate three plants into one and implement batch process control in its production line. This helped the company to limit the variances that existed in the production line, control the inventories, and increase its profits, (Goldsmith, 1995). 2.0 Company profile The Company – Staple Foods has been the carrier of a number of brands in the food market. The company offers some excellent food products to its customers and is well appreciated for its consistency in its quality standards. The company was formed in the year 1975 and has built a strong tradition of hard work and faith. The company specializes mainly in the oil products, sauces, soups and flavor bases that are marketed under a number of brand names. With more than 7 production units in the region, Staple foods Ltd. are trying hard to make higher margin profits for its elf. 3.0 Existing Production Process Conditions The procedure utilized in the production unit of Staple Foods is relatively complex and multifaceted which is distributed across a number of production units. The main steps that compose the production plan are – The first step consists of a detailed schedule planning done by the managers of Staple foods, in order to reduce the down time for the participant production lines. The scheduling done during this phase is mainly manual in nature. This is followed by the procurement of resources that are required by each production line in an efficient manner. The quantity, quality and time of resource procurement are very important at this point in order to maintain a steady flow of production and product quality. More often, the resources need to be shared by multiple production lines and the managers are required to plan upon this sharing aspect closely so that no shortage problems arise in case. Variability and wastage can be signif icantly eliminated in this operation step. The production takes place in batches or continuously, depending upon the market demands. The last step involved in the production is the cleaning and preparing the line of a new batch of production cycle. 4.0 Process Problems faced by the Management Controlling the processes involved in the p

Employment Law Master Case Study Example | Topics and Well Written Essays - 1750 words

Employment Law Master - Case Study Example In fact, gross misconduct which may merit instant dismissal requires acts such as failure to comply with reasonable and lawful instructions, theft, sale or consumption of alcohol, physical assault, breach of duty of confidentiality, sexual or racial harassment, fighting, willful damage to an employers property, or attending work under the influence of prohibited drugs. The mentioned acts may not be exclusive but it has always been lawful that a proper investigation must be conducted of which the employees may also appeal. Parveen and Joshua may take into consideration previous similar instances when an accident occurred due to failure of employees to follow procedure as that of another employee Jake in November 2003 where Jakes failure caused explosion and injury of other employees. Jake was warned twice prior to dismissal. Other cases were also noted by Praveen, and she may state these in her appeal. As provided for by the United Kingdom Employment Act of 2002, a worker is dismissed or had an employment end with or without notice. This may be applicable when a fixed-term contract was not renewed or when an employer forced the worker to retire. In the case of Parveen and Joshua, appears to have been victims of unfair dismissal as both employees still want to return to their jobs and that dismissal was not due to expiration or non-renewal of their contract. Parveen and Joshua may both push for unfair dismissal due to the consequences brought forth by the accident of which they were involved. In this matter, the employer has to prove that due process has been undertaken prior to dismissal of both employees. There are two ways to show that a dismissal was not unfair, of which the employer must have a valid reason for dismissing an employee or that they have acted reasonably in the circumstances in that an adequate investigation must have been conducted prior to dismissal. The employer was required to have taken the statutory minimum disciplinary procedure required by law in order to dismiss the employees legally. The employer could have sent a written notice to both employees stating the ground or conduct that led them to disciplinary action. It also may contain the reason why the employer has the ground to discipline Praveen and Joshua. In matters where the reason may be of weight, the employer could have suspended both Parveen and Joshua prior to dismissal

Systemic review Essay Example | Topics and Well Written Essays - 2750 words

Systemic review - Essay Example People have come up with different ways to lose weight, some of which are legit, and others not (Cawley and Price, 2013). Information has been posted in the internet and is available to all. But, is it that easy to find? In a bid to discern whether weight loss has anything to do with money as has been proposed, a research needed to be done. A financial incentive involves motivation of an action by monetary gain that would not otherwise happen in absence of the money. So many sources in the internet were available to use and it was necessary to carry out a research to determine the trustworthy sources from which the information could be obtained and thus the research objective. In order to provide trustworthy sources from which this information can be obtained. The search was conducted in the worldwide population because one country would be limited in the information it has, and that all over the world, financial incentives would be a motivator, suffice to say that what causes one to put effort to lose weight in one country is the same everywhere (Cawley and Price, 2013). Six databases were searched including CINAHL, Medline, PsychInfo, Science Direct, Web of Science and Pub Med. The phrase searched within the databases was ‘Financial incentives and weight loss and adults’. The databases were chosen for different reasons. PubMed (national library of medicine) was chosen because it is a national institute of health and thus contains a wide catalogue and variety of articles on health, which works for the health related topic. It is also widely used and well known (Cawley and Price, 2013). Science Direct was chosen because it contains a large pool of information, is a very broad and commonly used database containing a wide variety of different scientific disciplines including health. The aim was to draw information from a different pool of resources to cross analyze it with more specific

Peer Review for Classmate Research Proposal - Peer 1 Essay

Peer Review for Classmate Research Proposal - Peer 1 - Essay Example Throughout the writing, the writer understands the topic of recidivism and goes ahead to explain the problems in the prison cells. After that there is a comparison of different studies on how inmates behave while in prison, after prison and the possible situations and reasons that make the inmates come back to prison. The writer writes carefully on the psychological aspects and behavioral aspect, giving remedies to solutions the inmates face. There is a clear understanding of the topic. The solutions presented relate perfectly with the problem of recidivism. Solutions are presented by the writer, and they come after the writer had described a diagnosis or a problem in the inmates. The writer presents solutions like therapy and rehabilitation, which are solutions to solve the problem of recidivism. There are recommendations that cover the three fundamental dimensions of counseling, the inmate, the prison institution and the society (Davis, 87). The writer gives solutions and recommendations to the individual, what prison should do the individual and how the society should react and behave towards the individual. The government is also in the society as an institution. The writer has used different sources and references, and that means that there was proper research though not exhaustive. Comparisons should be made from more than three sources to bring about clarity and understanding form consistency of ideas. The way they are incorporated to the report is good and the citation is also good because there is acknowledgment of the original researchers and writers. The sources were also quoted where the writer has not used her words to avoid plagiarism. If the author should improve the paper, issues of relativity are critical. The writer should focus on one idea and exhaust it fully. In some concepts and ideas, a blanket description is given which means the writer does not go

Governments should control what kind of content reaches their Essay

Governments should control what kind of content reaches their populations through the media because they are responsible for pro - Essay Example The Communist concept proposed by Lenin states that mass media should aim at nation building by publishing news relating to the entire society's policies and goals as determined by the government. The third concept called Development concept is applied mainly to underdeveloped countries that are lacking in media and other technological resources.  Whichever is the mode of control, the censoring mechanism by government acts as an effective control and monitoring for the media and is an indispensable component of a successful democracy. (Martin, 1983) Ensuring Authenticity of Information The media, sometimes, promotes and spreads lies, defamations and gossip. There are too many newspapers and news-channels that have made it their routine affair to gossip and spread rumours about persons who always tend to occupy the centre-stage of public’s attention - whether it's a sportsperson, a film star or a politician. The government should make it a point to ensure that every matter th at is printed and circulated is actually newsworthy, as accurate as possible and not malicious or biased. Some of us might be of the view that a censored state would mean no free speech. But is the right to free speech synonymous to the right to publish lies? The answer would be a NO. Hence it is clearly necessary that whatever is published is sensible and non-offensive.Freedom of speech may apparently seem to be an issue at hand, but the more critical issue here is integrity. Censorship not only ensures that that the media activities adhere to the principles of humanity but also conceals the sensitive issues until it is the right time to reveal them. Currently, there are lots of irresponsible media agencies and journalists offering and spreading around their own interpretation of the situation, even though it is wrong. This often causes harm to reputation and even lives. But censorship enables the information to be verified before it is put in front of the masses. The government is needed to censor the media to protect the people, the media and the international community. Restricting Negative Impact on Children Children in the modern world grow up experiencing the impact of media in all spheres of their life. If the media conveys to them false notions and fabricated ideas regarding life and society, they will begin to expect something that society really isn't. They will go out to the world behaving like what they see their favourite characters doing on television, in video games and in movies. Our children could also begin to idolize the celebrities, more show than substance, whom the media figuratively worship and publicise for their own business gains. The acts of such celebrities on the big screen promote malpractices among the teenagers such as abusing drugs, spoiling relationships, committing crimes and getting involved in unethical and immoral activities. Hence, some selective content should be filtered before it is passed down to be viewed by general public as not only children, but a lot of adults are also not able to steer their own opinions and end up getting negatively influenced by the media. Children are the building blocks of a nation. But children growing up under the influence of misleading media will lead to demotion of the society rather than promoting and contributing to the success of society. So it is

Behavioral Ecology of Bees Essay Example for Free

Behavioral Ecology of Bees Essay Behavioral Ecology of Bees Introduction Abstract   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Bees constitute one of the major plant pollinators globally. They experience adaptation for feeding on pollen and nectar. Pollination is as well defined as the process by which pollen grains are transferred between plants in reproduction. The amount of colonies (maintained by beekeepers) has gradually declined due to systematic use of pesticide, urbanization, Varroa mites, and tracheal. However, this has increased the competition of bee keeping for pollination purposes. Pollination refers to process via which transfer of pollen in plants reproduction occurs, thus facilitating sexual reproduction as well as fertilization. Pollination constitutes an essential step in flowering plants reproduction, resulting in a remarkable production of genetically diverse offspring. The general study of in-depth pollination entails various disciplines such as horticulture, botany, ecology, and entomology. Pollination was first viewed by scientists as an interaction process (in 18th century) between vector and flower. The fact that fruiting is fertilization dependent and is as a result of pollination guarantees the importance of pollination in agriculture as well as horticulture. Pollination can either be abiotic (mediated with no other organisms involved) or biotic (organisms carry the pollen grains from the flower’s anthers to the respective part of the pistil or carpel. Beetles have emerged to be the insects that pollinated the most ancient animal-pollinated flowers; thus the syndrome pertaining insect pollination emerged before the first appearance of bees. However, bees are (specialists) pollination agents with physical and behavioural modifications that facilitate pollination, and are relatively more efficient in performing the task than other pollinating insects such as flies, beetles, pollen wasps, and butterflies. The emergence of these floral specialists has driven the angiosperms’ adaptive radiation, and, consequently, the bees themselves (Riedl, (Johansen, Barbour, 2006).Methodology:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   All the details availed by this research has been delicately collected from subject-related articles and in-depth analysis of various case studies.Semisocial and Eusocial bees Bees can either be solitary or live in certain community types such as for instance, the eusocial colonies (common among the bumblebees, stingless bees, and honey bees). Different types of sociality have evolved amongst the bees. In certain species, groups (of cohabiting females) may function and live as sisters; otherwise, labor division in the group guarantees them to be considered Semisocial. However, if, in spite of labor division, the group entails a mother and corresponding daughters, the group is then called eusocial. The mother serves as the â€Å"queen† while the daughters serve as â€Å"workers†. The system is said to be â€Å"primitively eusocial† if these cases are purely behavioural while, on the other hand; the system is â€Å"high ly eusocial† once the cases are found to be morphologically discrete. Nevertheless, the primitively eusocial bees constitute relatively more species as compared to the highly eusocial bees. In most cases, the highly eusocial bees are found to live in colonies with each colony having a single queen and several workers. Bumblebees are found to be eusocial, and the queen is found to initiate a nest singly. Colonies of bumblebees contain 50-200 bees at maximum population, which takes place in the duration mid-to-late summer. Bumblebees constitute one of the vital wild pollinators; however, their population has declined recently. Communal and solitary bees: Most bees are said to be solitary if all the females are fertile and inhabits own constructed nests. Solitary bees are vital pollinators whereby pollen is collected for providing the brood’s food in the nest. They are said to be oligoleges (collect pollen from a few plant species) unlike bumblebees and honey bees which ar e generalists. Monoculture and decline in bee species has made honey bee keepers concentrate on seasonally dynamic pollination areas. Fuzzy bees have an electrostatic charge thus adherence of pollen is facilitated. Bee gathering pollen grains are more efficient pollinators rather than those that gather nectar (Davies, Kreb, and West, 2012).In New Zealand, three general of native bees managed to venture into flower buds of the native mistletoe Peraxilla tetrapetala. Bellbird and Tui are some of the birds that orient the ripe bud top since cannot undergo self-opening. This results in a mechanism that causes spring-opening of the petals thus providing access to the pollen and nectar. The individual efficiency of bees determines their population value. Thus while pollination efficiency of bumblebees is high on cucurbits, the cumulative efficiency of honey bees colony is relatively greater as a result of their greater numbers. Bumblebees and honeybees use their spatial vision and color v ision to sort out tasks such as to recognize rewarding flowers especially during foraging. Cognitive factors are very significant in determining what bees see. With progressed visual experience, honey bees know much in using non-elemental processing, entailing rule learning and configurable mechanisms. Honey bees can as well learn delayed-matching-to-sample tasks, as well as the policies governing this decision-making process; exchange acquired rules between various sensory modalities. Lastly, bees can familiarize with complicated categorization tasks and also processing abilities of displaying numbers up to four (inclusive). A combination of the above evidences suggests that bees possess sophisticated visual behaviors (that fit cognition’s definition); hence simple primary bee vision models should know how various factors influence the results gained from experiments of animal behavior (Wilson, 2004). In regions where introduced honey bees have invaded, the floral resources of several plant species are used exclusively by honey bees, on the other hand, the native bees are endangered. However, native bees visit and pollinate the plant species in the regions where honey bees have not been established. In New Zealand (Heine, 1938; Thomson, 1927; Craig et al., 2000) and Tsamania (Goulson et al., 2003), similar effect has been realized as a result of invasion of honey bees. The predominance of honey bees in New Zealand will have severe plant-pollinator interactions, for instance, variations in order of gene flow in plants, native bees population decrease and boosted reproductive fitness of (invasive) exotic weeds. Pollination disruption by the invaded honey bees evident in plants grown in orchards suggests that removal of pollen by honey bees may lower pollination success in plant species such as ornithophilous plants. In addition to that, if the population of a particular bee species declines due to disease or natural cycles of parasites, a reliable and st able pollination source is provided when native bees fill the left gap. Nevertheless, native pollinators save money since they exhibit less need for imported honey bees’ hives. Sustainable management practices and reduced use of pesticides make organic farms vital participants in pollinator conservation efforts. For instance, since 70% of native bees nest underground, heavy tillage may be essential on farms where bees are needed pollinators. This benefits the growers by decreased need for rental-honey bees, greater farm biodiversity, and improved pollination services. Native bees can be relied upon by organic farmers who care for the chemical inputs (e.g., miticides and antibiotics) which are mostly used in maintenance of managed honey bees. Native bees pollinate crops when sufficient habitat is availed and bee-friendly practices of management are implemented (Kelly, 1998). Conservation of bees can be achieved via: classical biological control; existence of beneficial organis ms’ populations is practiced. Conservation biological control; habitats are provided to encourage populations of resident predatory insects. This reduces the need for pesticides and also provides extra food as well as nest habitat for bees. Resistant varieties; use of crops that are not vulnerable to pest insects reduce the use of pesticides, thus benefit both beneficial insect populations and pollinators. Native plants are the best source of bees’ food, but some garden plants are great sufficient for pollinators. Local native plants’ use; native plants are more attractive (to native bees) than exotic flowers. Choosing a wide variety of flower colors; especially purple, blue, yellow, violet and white attract bees. Diversified plants flowering all seasons; a range of pollinators (bee species), flying at varying times of the year, is supported (Holzschuh et al. 2007; Dramstad Fry 1995). Pollinators perform several ecological obligations in natural ecosystems (tha t they constitute a keystone combination in almost all terrestrial ecosystems), essential for plant reproduction as well as forming the foundation of a food web rich in energy (Kearns et al. 1998). Most bee species nest underground, digging tunnels heading to some brood cells. Honeybees and bumblebees are excluded from this phenomenon since they need a small cavity (e.g., an abandoned rodent nest) for their colony (Thomson Kearns 2001). Feral honey bees occupy large cavities, e.g., a hollow tree (Raw O’Toole 1999). In the temperate regions, honey bees manage winter as a colony. Within the cluster, an internal temperature of 95oF is maintained (optimal temperature for wax creation). Honey bees can forage optimally at the air temperature range 72-77oF, mostly because they exhibit physiological and behavioural mechanisms responsible for their flight muscles’ temperature regulation. Bees can be poisoned by insecticides (once they drink tainted nectar, absorb toxins via t heir exoskeleton, or when their pollen-collecting hairs trap insecticidal dusts. Movement or coverage of honey bee hives before application of pesticides cannot protect the wild bees’ scattered populations. However, during the winter season, bumblebee queens seek â€Å"winter safety† in some of the honey bee hives. Most of the bumblebees, hardly tolerate the winter season thus, are found dead as the spring season commences. In addition to that, chemical treatments of honey bees against Varroa mites saved several commercial operations and also improved cultural practices. In regions of mild climate, resistant breeds’ repopulation and Varroa resistance’s natural selection has facilitated the recovery of feral bees’ populations. References Kelly, Dave (1998). Native bees With New Tricks. New Zealand Science Monthly. Wilson, Bee (2004). The Hive: the Story of Honey Bee. London Morelle, Rebecca (2012). Extinct Short-haired Bumblebee returns to UK. Davies, N.R., Krebs, J.R., and West, S.A. (2012). An Introduction to Behavioural Ecology. 4th ed. West Sussex: Wiley-Blackwell, 2012. Print. pp. 387-388 Riedl, H., E. Johansen, L. Brewer, J. Barbour (2006). The Potential Conservation Value of Unmoved powerline Strips for Native Bees. Biological Conservation 124:133-148. Source document

Examining issues with audit quality

Examining issues with audit quality The major accounting scandals occurred worldwide has brought the focus of public to the audit profession and the audit quality. Enron and WorldCom cases in United States and Parmalat case in Europe are the example of major scandals as a result of the failure of audit services. In Malaysia, the Transmile case which involved around RM530 million of accounting fraud has also addressed the problem about the quality of audit services. These examples of corporate and accounting scandals that happened worldwide have indicated that the audit quality of the audit profession is not at an appropriate and acceptable level. Over years, the audit quality issue has been discussed and debated globally. Several actions have been taken by international and domestic authorized agencies to address the audit quality issue. For example, the government of United States has introduced and enacted the Sarbanes-Oxley Act in 2002 as a response to the audit failure in big major corporations, such as Enron and World Com. In addition, the Center for Audit Quality has been established in United States as one of the steps to enhance the audit quality of audit profession. In Malaysia, the Malaysian Institute of Accountant (MIA) plays a vital role in addressing the audit issue and promoting and enhancing the quality of audit. Generally, the function of auditing is to provide reasonable assurance that the financial statements are prepared and presented in a true and fair view and free from material misstatements. The audit reports and audited financial statements will be widely used by the various groups of stakeholders for decision making. Hence, audit quality is an important factor that affects the credibility of the audited financial statements as perceived by the stakeholders. In other words, high audit quality is necessary criteria to build up stakeholders confidence on the audit profession. According to Gaurav Shah, there are five important steps that should be followed to produce a quality audit. Firstly, auditors should plan the audit thoroughly after clearly understanding the objectives and directions of auditing and clearly define the agenda of audit. Next, auditors should perform the audit procedures according to the scope and goal set in the earlier step and continuous measure the performance of the audit works in order to avoid any unnecessary variances happened during audit process. The third step is to record the result of performance, including any errors and problems and report appropriately the result to the management level. Subsequently, improvements should be made on the audit process by solving any detected problems. Lastly, follow up audit should be conducted for the control purpose to avoid any recurring of problems. 2.0 AUDIT QUALITY In order to understand clearer the concept and evolution of audit quality, we will discuss the definition and dimension of audit quality, the audit quality gaps, the factors that affect the audit quality and the relationship between audit fees and audit quality in this section. 2.1 Definition of Audit Quality There is no specific definition for audit quality in the auditing standards. Generally, people focus on the reliability of the audited financial statements when referring to audit quality. When an audit is said to have high quality, the financial statements are usually free from material misstatements and able to provide reliable information for decision making. Traditionally, audit quality has been defined by DeAngelo (1981) as the market-assessed joint probability that a given auditor will both discover (a) a breach in the clients accounting system and (b) report the breach. Under such definition, there are two main features in audit quality, which are the competence of auditors by possessing necessary knowledge to made correct judgment or discover problems on clients accounting system and the independence of auditors to disclose these problems. On the other hand, the Audit Quality publication by ICAEW in 2002 indicated that audit quality is related to the professional opinion given by auditors based on essential evidences and objective judgments. Hence, it is important to understand clearly what is expected on auditors works to provide an appropriate professional opinion on financial statements in order to achieve high audit quality. 2.2 Dimensions of Audit Quality The AUDITQUAL model According to the AUDITQUAL model by Angus Duff (2004), there were nine different dimensions in assessing audit quality, which were reputation, capability, independence, expertise, experience, responsiveness, empathy, client service and non-audit services. These nine dimensions were closely interrelated to represent the whole picture of audit quality. Besides, these nine dimensions can be grouped into two distinct factors that relating to technical quality and service quality. Technical quality is mainly related to the competence and independence of auditors, such as their technical skills, integrity and ability to express objective judgment and opinion. Hence, the dimensions related to technical quality are reputation, capability, independence, expertise and experience. On the other hand, service quality focuses on issues related to audit clients, such as the additional value-added services provided and the responsiveness to the needs of clients. The dimensions of audit quality under this service quality are responsiveness, client service, non-audit services and empathy. 2.3 Audit Quality Gaps Audit quality and failure had become one of the key issues in the audit profession mainly due to the perception gaps of audit quality. According to Angus Duff (2004), there are totally eight gaps being identified in the audit quality model. These gaps are mainly the different perception of audit quality between different parties, such as the auditors, clients and stakeholders, and regulators. With referring to the diagram above, Gap 1 is the discrepancy between the client expectations and the perception of audit firm on client expectations. Gap 2 represents the difference between client expectations and the quality standards of audit firm. Gap 3 refers to the difference between the quality standards of audit firm and the observed quality on audit. The difference between the promises made about audit quality through external communication and the quality of audit forms Gap 4. All Gap 1 to Gap 4 actually represent the quality differences which happen within the audit firm. On the other hand, Gap 5 represents the client expectations and the clients perception of the audit quality delivered. Gap 6 is the discrepancy between the client expectations on what auditor should attain and what auditor can reasonably be expected to attain. The difference between what auditor can reasonably be expected to attain and the auditors responsibilities as stated in laws and regulations creates Gap 7. Gap 8 is the difference between auditors responsibilities as stated in laws and regulations and the actual performance of auditor. The usually said of audit expectations gap in audit profession is collectively represented by Gap 6 to Gap 8. 2.4 Factors Influencing Audit Quality According to the Audit Quality framework developed by Financial Reporting Council (FRC) of UK in 2008, there are five key drivers that affect the audit quality. These five key drivers are the culture within an audit firm, the personal qualities and skills of audit partners and staff, the effectiveness of audit process, the audit reportings reliability and usefulness, and the factors outside the control of auditors. An audit firms culture is significantly affects the ways of how audit works and processes being performed. A strong and positive culture will directly increase the audit quality of an audit firm. The top management of audit firm should create a positive environment that encourages the audit staff to achieve high quality in audit works. In addition, proper time and resources should be available for every audit works to enhance and maintain the audit quality. Financial considerations should not be the main focus or factor that affects the allocation of time and resources. An appropriate control and monitoring system should be designed and put in place to safeguard the quality of audit too. Audit is a service rather than a product. The quality of audit service may vary when the audit is performed by different people. Hence, human factor is important in determining audit quality. Audit partners and staff should equip with necessary skills, knowledge and professional skepticism in order to provide high quality audit works. It is important for auditors to understand well the environment of the clients business and adhere to the relevant auditing principles and ethical standards. Proper training should be given to auditors to develop their competency and capabilities. The works of junior auditors should always be monitored and reviewed by senior auditors or partners to ensure the quality of audit. The audit process is one of the key drivers to audit quality too. Appropriate audit methodology and tools should be applied in audit according to situation. Audit partners and senior auditors should be always involve in the audit process to provide adequate support and monitor on audit process. In addition, auditors should gather sufficient and relevant audit evidence to support the judgment and conclusion reach throughout the audit process. Proper audit documentation should be put in place too. Furthermore, it is important to consider and maintain the level of independence, objectivity and integrity of auditors in the audit process to ensure the audit quality. The way how an audit being reported will affect the quality of an audit too. Audit reports should be prepared in an appropriate form that follow the guidance of relevant standards. Audit reports shouls be written by using clear language without ambigous words. Proper opinion and conclusion should be provided in audit reports regarding the true and fair views of the financial statements. In addition, proper and clear communication with audit committee is necessary and such action will provide apositive impact on the audit quality. Factors that outside the control of auditors also play an important role in the quality of audit. For example, the corporate governance of an organization is important to enhance the audit quality. An adequate and good corporate governance within an organization directly assists the auditors in performing audit and hence increase the audit quality. The another example of factors outside the auditors control is the role and behaviour of audit committee. An audit committee should always actively address the issues identified throughout the audit process. Other examples of factors outside the control of auditors include the role of shareholders and the audit regulatory environment. 2.5 Audit Quality and Audit Fees Audit quality is something that is intangible and unobservable. Hence, the audit fees are usually used as a proxy for audit quality in many research studies. Generally, there is strong positive relationship between audit fees and audit quality. In order to achieve higher audit quality, it is necessary to conduct more investigation and audit procedures on the financial statements. This resulted in more audit hours and higher audit fees. In addition, the use of more senior auditors and specialized auditors also is required to achieve higher audit quality. This resulted in higher audit fees too. Hence, it can be concluded that higher audit fees should be an indirect evidence to reflect higher audit quality because more resources and efforts has been put in to provide reasonable assurance that financial statements are free from material misstatement. In 2002, the Malaysian Institute of Accountants (MIA) had issued the MIA-By Laws (On Professional Conduct and Ethics) and the laws have provided guidance and recommendation for setting appropriate audit fees. The audit fees should be charged based on the total time spent for particular audit works and the charge-out rate of the related auditors. Therefore, the longer the time spent and the more the number of auditors involved, the higher the audit fees. This should later reflect in higher audit quality. 3.0 AUDIT QUALITY ISSUES Due to the limitation of pages, we will only discuss five audit quality issues in this section, which are inconsistency of audit quality across countries, reduced audit quality practices (RAQP), single audit quality issue, International Standard on Quality Control (ISQC) and the corporate governance issue. 3.1 Inconsistency of Audit Quality across Countries The key element of audit quality is its consistency. The nature and process of an audit should be the same regardless the size of the organizations and the countries where the audit is performed. However, it is a global challenge to maintain the international consistency on audit quality when across countries. The inconsistency of audit quality across countries is mainly due to the national differences in the following aspects (ICAEW, 2010). Political, economic and business environment The characteristics of political, economic and business environment play a significant role on the audit quality of financial statements. The national differences included the corruption and bribery level, the business ethics level, the number and rights of foreign investors and the quality of governance in economic activities. Legal framework Without a formal and complete legal framework, it is difficult to achieve high audit quality. According to the Fundamentals Third Parties published by Audit Quality Forum of ICAEW, it is important to have supportive legal framework for auditors to obtain relevant and reliable information from third parties. The excessive threat of litigation and legal liability can adversely affected the audit quality. Excessive litigation may cause auditors to view standards as rigid rules without proper judgment in their application. In addition, excessive litigation may also prevent the further evolution and innovation in standards and practice. Education Inconsistency of audit quality in different countries may due to the countries education system and their global connectivity level, such as the degree of international communications and relationships. The financial operations and preparation of financial statements should be overview by financially literate person with relevant knowledge, skills and experience so that relevant accounting standards can be applied accurately. On the other hand, auditors should possess adequate and necessary knowledge, skills and experience to carry out works with proper professional judgment and skepticism. Culture According to Hofstede (1980), there were four main dimensions of national culture, which were individualism versus collectivism, strong versus weak uncertainty avoidance, large versus small power distance, and masculinity versus femininity. Different culture between different countries may affect the way a business is operated and certain behaviour to be acceptable or not. For example, Malaysia is a multicultural society where directors of organizations may come from different ethnic backgrounds. The different in ethnic background caused different hold in cultural values. Hence, the directors of organizations may perceive audit quality differently. Perceptions of audit The auditors in different country may perceive audit quality differently due to the length of time over which regulations and systems about accounting and auditing had been developed, and the origins and development of audit service. The motivations of auditors also influence the perceived audit quality too. Several initiatives had been taken to promote the international consistency of audit quality. One of these initiatives is strengthening the adoption of International Standards on Auditing (ISAs) and International Standards on Quality Control (ISQCs) issued by the International Auditing and Assurance Standards Board (IAASB). In addition, national independent audit oversight bodies are established, such as Public Companies Accounting Oversight Board (PCAOB). Besides, national regulators had arranged agreements between countries to rely on each others works. To further encourage the consistency of audit quality across countries, the following four areas of potential action can be considered (ICAEW, 2010). Share experience In order to improving communication and building up necessary skills to achieve consistency and audit quality, it is crucial to share information and experience between auditors on how to build on current practices and potential new use of information technology (IT). This can be done through international exchange and education programmes that expose auditors to new and different environments. Sharing experience and practice is not only limited to audit firms and audit firms networks, it also can happen between national professional accountancy bodies and national regulators and between national and global organizations. Acknowledge national differences International standards should focus more on how national differences may affect audit risk. In addition, standards should have adequate flexibility for auditors to exercise professional judgment to deal with misstatement risks in order to suit with the related national environment. Promote the role of audit The role of audit can be promoted to identify the issues of economic development. When a country facing problems to issue clean audit reports and such problems could not be solved by acknowledging national differences or sharing experience, it gives a sign that there are certain issues need to be resolved, normally related to the political, economic, and business environment or the legal framework. The IAASB standards should be implemented internationally in order to help highlight the national differences and support economic development. Support research Academic research and studies are important in contributing to the consistency in audit quality across countries. Various issues and information are explained clearly in the research papers for better and thorough understanding by others. These issues include the effective ways of sharing experience globally, the acknowledgment of national differences within international standards and the connection between the audit practice and issues of economic development. 3.2 Reduced Audit Quality Practices (RAQP) In the post-Enron era, auditors are said to be working under high pressure condition in the competitive audit market because they are required to perform more audit works but no increase in their audit fees. The behaviours of auditors under such condition directly affect the audit quality and thus rise up an important issue in the auditing profession. Due to the cost-quality conflict and high working pressure, many auditors had engaged in the Reduced Audit Quality Practices (RAQP). According to Herrbach (2001), RAQP can be defined as the poor execution of an audit procedure that reduces the level of evidence gathered for the audit, so that the collected evidence is unreliable, false or inadequate quantitatively or qualitatively. The occurrence of RAQP is considered as normal phenomena in the current audit profession and it does occur in various countries across the world, such as Australia, United States, New Zealand, United Kingdom and Malaysia. Generally, it is important for auditors to identify the factors that lead to RAQP, such as the time budget pressure, in order to understand well the adverse effects of the factors on auditors and audit quality, and hence manage such factors better. In fact, the RAQP has affected the audit quality directly as well as indirectly. Underreporting of time is an example of auditors behaviour that indirectly affects the audit quality. Due to underreporting of time, several problems, such as lack of budget revision and unrecognized time pressure on future audit, arose that will give impact on the audit quality. The RAQP that normally has direct impact on the audit quality are the incomplete implementation of necessary audit programs and procedures in order to complete audit tasks. Such practices include accept weak client explanations or doubtful evidence, premature signing-off, fail to research an accounting principle, reduce the amount of work performed on audit step and so on. (Mohd Nazli et al., 2010) The RAQP is an issue in the audit profession of Malaysia too. It seen that there is an increasing number of auditors engaged in such unprofessional and unethical behaviours and thus giving a negative effect on the audit opinion and audit quality. The weak enforcement by relevant bodies in addressing the RAQP issue is said to be the significant factor that caused the high occurrence of such practices in Malaysia. For example, the Malaysian Institute of Accountant (MIA) is said to be failed in taking appropriate disciplinary actions against delinquent auditors. Furthermore, there were only a little litigation cases against auditors in Malaysia. (Mohd Nazli et al., 2010) 3.3 Single Audit Quality Issue The grants received by state and local governments from the federal government have been increased significantly over years. For example, the grants given by the federal government of United States to its state and local governments had increased from $7 billion in 1960 to around $450 billion in 2007. Hence, it is very important to adopt a single and uniformly structured audit to oversight the activities. This single audit concept is mainly used to provide reasonable assurance to the federal government about the use and management of the grants. (GAO, 2007) Hence, the single audit is clearly a significant mechanism to examine the accountability of the governments on the use and management of its funds. However, many countries, such as United States, Indonesia, Thailand and Malaysia, are facing problems about the sufficiency and quality of the single audit. For example, the Presidents Council on Integrity and Efficiency (PCIE) of United States had identified serious single audit quality in its report with title Report on National Single Audit Sampling Project in 2007. More than half of the single audits performed had been identified with deficiencies and therefore such single audits were being classified as unreliable or unacceptable audits. In order to address the single audit issue, the PCIE with support from the Government Accountability Office (GAO) has made some recommendations to address this issue in the same report. These recommendations include: The single audit standards, criteria and guidance should be revised and improved. In order to conduct and perform single audits continuously, auditors are required to establish and maintain the minimum continuing professional education (CPE). The disciplinary processes should be reviewed and enhanced to deal with unacceptable audits and auditors that not meet the basic training and CPE requirements. 3.4 International Standard on Quality Control (ISQC 1) The International Auditing and Assurance Board (IAASB) of the International Federation of Accountants (IFAC) has approved and implemented the International Standard on Quality Control (ISQC 1) in 2004. Later in June 2006, the MIA has adopted the ISQC 1 as the approved auditing standard in Malaysia. All registered practitioners in Malaysia are required to comply with this new quality control standard and additional responsibilities have been imposed on them. Generally, the ISQC 1 is able to enhance the audit quality by focusing on the quality control within the firms. There are six quality control elements stated in the ISQC 1 that must be addressed in a comprehensive way. These six quality control elements are the leadership responsibilities for quality, ethical requirements, acceptance and continuance of client relationships and specific engagements, human resource, engagement performance and monitoring. As stated in ISQC 1, audit firms are required to document all evidences of the operation of all the six elements in their quality control systems and retain the documentation for an adequate period. The adoption and implementation of ISQC 1 could generally improve the quality of the audit practices by auditors besides increasing the quality control within audit firms. However, many small and medium audit firms in Malaysia had pessimistic perceptions on the adoption and implementation of ISQC 1. Similar result has been shown on the survey conducted in South Africa (Research Project, 2005). Most of them opined that such standards just burden their works and responsibilities because there are insufficient partners or staff to guide the quality control team due to the size of the audit firms. Furthermore, the ISQC 1 is said to be not user friendly because many partners and staff felt difficult to understand the standards and implement the standards in normal practice. This may due to the lack of exposures and training on the ISQC 1. (Aida Hazlin Ismail et al., 2008) 3.5 Corporate Governance Issue One of the initiatives that had been taken by many countries to promote high audit quality is enhancing the corporate governance of an organization. For example, in Malaysia, the Malaysian Institute of Corporate Governance (MICG) had introduced the Malaysian Code on Corporate Governance (MCCG) after the economic turmoil in 1997. When referring to corporate governance, people normally focus on the board of directors of organizations. The two main and observable characteristics of board of directors are the board composition and the separation of roles of Chairperson of the board and the Chief Executive Officer (CEO). The MCCG has provided guidance and recommendation on these matters. According to MCCG, an effective and well-balanced board of directors should have a certain proportion of independent directors. The MCCG has recommended the organizations in Malaysia should have a minimum of one-third independent directors on the board. This action can improve the oversight and control of board on entities operation and avoid too much power being placed on the CEO and top management. According to the governance theory, the independent directors should always protect the interests of shareholders by using higher audit quality services because auditing is a good monitoring activity to control the behaviour of management. (Zalailah Salleh et al., 2006) In addition, the MCCG also recommends the organizations of Malaysia to separate the role and function of the CEO and the Chairperson of the board. This recommendation is to avoid the unnecessary conflict of interest and the domination of power and authority by a single person in decision making. By separating the power and authority, the independent Chairperson of board is expected to have a higher demand on higher audit quality. (Zalailah Salleh et al., 2006) Furthermore, the MCCG also provides guidance and recommendation on audit and accountability. According to the MCCG, the board of directors has the responsibility to maintain an appropriate relationship with the external auditors of the organization by establishing transparent and formal arrangements. (Zalailah Salleh et al., 2006) As a conclusion, it is important to maintain the independent of the board of directors and separate the role of the CEO and the Chairperson in order to maintain the high audit quality of organizations. 4.0 RECOMMENDATION The audit quality issues have been debated around the world for a long time periods. Different research papers and studies have investigated and discussed the importance and shortfall of audit quality in recent years. In order to improve the audit quality, several recommendations has been proposed. Hence, in this section, we will discuss and elaborate some recommendations for improvement of audit quality. Understanding the nature of audit quality Audit quality should be recognized as a multi-dimensional construct. Researchers, educators, auditors and other relevant parties should always view audit quality in broader aspects, which should include both the service quality, such as responsiveness and empathy, and the technical quality, such as the reputation, capability and independence. Undeniably, there are empirical relationships occurred between the factors which explain the service quality and technical quality even though these two facets of audit quality have been viewed as distinct constructs. Hence, it is difficult to improve the audit quality by focusing on only single aspect and missing out the other relevant variables and aspects. Emphasizing on the perception of audit quality by clients and stakeholders In order to improve the audit quality of the services provided by audit firms and auditors, it is essential to understand clearly what audit quality is perceived by the clients and stakeholders, who are mainly the key users of the audit reports and audited financial statements. According to the survey conducted in the Auditqual: Dimension of Audit Quality by Angus Duff in 2004, both auditors, clients and stakeholders rated the reputation and capability dimensions of technical quality as the highest in their perception of audit quality. Hence, the reputation of firms and the capabilities of audit staff and partners seen to be the key factors when promoting the audit services to clients. This clearly show that clients and stakeholders are valuing much more on the firms reputation and auditors capabilities rather than other factors, such as the non-audit services provided. Proper systems to monitor and improve audit quality The audit firms provide services rather than products to their clients. Therefore, it is important for audit firms and auditors to provide the highest level of audit quality for their clients in order to gain sustainable competitive advantage and a leading position in the audit market. An adequate understanding of the clients perception on audit quality should be used as a basis to monitor and improve the audit quality. In addition, the audit firms should understand and minimize the audit quality expectation gaps which occur both within the audit firms and between the perception of clients, stakeholders and auditors. Hence, proper systems should be developed and put in place to continuously monitor the perception of audit quality by clients, identify the reasons for the shortfalls of audit quality and design appropriate actions to improve the audit quality. Employ, retain and develop competence staff As noted before, audit is a service provided by individual rather than a product. Hence, the audit quality is significantly dependent on the quality of the individual. Every audit firms should then employ, retain and develop high-caliber staff in order to provide high quality audit services that add values to the clients. The good quality staff should be equipped with adequate and necessary technical and interpersonal skills to deliver high level of technical quality and service quality to the clients and stakeholders in their audit works. Therefore, it is important for audit firms to properly screen individuals before employment being made through appropriate tests and assessments. After employment, continuous effective communication with staff should be established to retain and develop high quality staff. Examples of effective communication include open meetings, feedback via intranet and independen

A Student Looks at Two Websites on Lasik Surgery (laser surgery) :: Sell Websites Buy Web Sites

A Student Looks at Two Websites on Lasik Surgery (laser surgery) Today there are so many choices in life and a person who wears glasses or contacts might decide to eliminate the need for such medical devices. Lasik (Laser assisted in situ keratomileusis), the most commonly performed type of laser surgery, is an effective treatment that can correct many vision problems by reshaping the cornea. Life without glasses or contact lenses would be easier and more enjoyable for any human being. But can a person’s vision get worse after the procedure? To be free from doubts and questions most people can turn to the Internet to search for needed information. The Internet is growing and is one of the most effective ways for businesses to advertise their products and services to customers. Everywhere one turns it is .com, .gov, .edu, .org, there are many choices. Web sites offer information on topics but they all have limits. Most Web pages on the Lasik topic are directed to the doctor’s office and there are thousands of these advertising sites. One site offers video information from doctors and other professionals. Another home page offers information and personal questions to ask the doctors. It’s very obvious that one Web page alone does not have enough information for the researcher. Two good sites that offer wonderful information on Lasik are www.fda.gov/cdrh/lasik/, www.lasikinstitute.org/. The U.S. Food and Drug Administration through the Department of Health and Human Services has a very informative page www.fda.gov/cdrh/lasik/. Many different links on this page can give a person easy ways to access and understand unbiased information. The first impression about this Web site is the co-ordinate between the title, the links, the graphics and the colors that are used. The title is big enough to get people’s attention and direct them to what they are looking for, not like some web sites which do not have well-balanced compositions. There are no bloated graphics on this site or scaling image problems. The text is not dense but well written with readable font size. The terms used are simple and professional with a provided glossary. An obvious distinction of this site from others is it seems to be very truthful when it shows all the risks that people could face after the surgery. Examples are losing vision, developing debilitating visual symptoms, and patients being under or over treated.

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Leedy and Ormrod (2001) have studied the inventory policies and the inventory techniques that a company manages to incorporate in its armory to a great extent. They have said that the inventory policies or techniques that are commonly used are ABC analysis, XYZ analysis, VED analysis, Analysis of stock levels etc. The main importance of the inventory tools like inventory categorization tools that the company follows mainly is seen at a cost level. The cost component is given the major importance whereas the other benefits that arise out of it are not realized, even though it is achieved. Thus the advantages regarding the cost aspect is beautifully explained in this study, but as mentioned in the study, the other factors that are benefited from inventory management are not touched down to very fine detail. But from this study, the fact that can be ascertained is that there is a connect between the inventory policies and the improvement of customer service, but it is more or less not r elated to. Trent and Handfield (2002) have given a very detailed study of the customer perceptions towards a firm, customer service levels, service quality aspect and the determinants that arise in a company which leads to good customer service. The basic thing what the authors want to say in this study is that the customers would always like to see the company that is serving them to be rid of inefficiencies. Also the consumption of the product, if achieved by the customer on time or by the time the customer is expecting it to be consumed is a major factor in the customer perception towards the company, and there is no doubt that such factors can only have a positive impact on the perception of the customer. Pycraft (2000) has stated about the hap... ...n managing the affairs of the departments which may not be directly interacting with the customers, but whose services would surely impact the service quality. †¢ It should be clearly understood that factors like presentability and aestheticity, discounts etc are not the only factors which would impress customers. Good service comes from following basics and this can be achieved by having a good inventory policy. 6.3 CONCLUSION We can conclude by saying that if we want to have a good image on the minds of the customers, then we have to be efficient in our services and our co ordination has to be impeccable. All this can be achieved through following of a good inventory techniques. Thus we should not neglect the inventory aspects of the company and focus on other things which may look good, but won’t help in improving efficiencies and delighting the customers.

systems analysis :: essays research papers

Overview. The process is designed to handle the interaction with customers and suppliers, and also deals with stock control. Invoice and payment data is recorded. For clarity I have noted down the following: †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Head Office consists of  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  -  Ã‚  Ã‚  Ã‚  Ã‚  Product Management   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Finance   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Sales †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   A Local Branch consists of  Ã‚  Ã‚  Ã‚  Ã‚  -  Ã‚  Ã‚  Ã‚  Ã‚  A Local Office   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Warehouse   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Distribution Preliminary List of Entities. In my top-down analysis of the Metropolitan Pharmaceuticals scenario, I have first attempted to produce a preliminary list of candidate entities. These are as follows: †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Customer †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Customer Order †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Customer Invoice †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Sales  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  -  Ã‚  Ã‚  Ã‚  Ã‚  Occurs only once so isn’t included †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Product †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Product Order †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Supplier †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Supplier Invoice  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Finance  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  -  Ã‚  Ã‚  Ã‚  Ã‚  Occurs only once so isn’t included †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Local Branch †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Local Office  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  -  Ã‚  Ã‚  Ã‚  Ã‚  Is part of Local Branch so isn’t included †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Distribution  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  -  Ã‚  Ã‚  Ã‚  Ã‚  Is part of Local Branch so isn’t included †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Warehouse  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  -  Ã‚  Ã‚  Ã‚  Ã‚  Is part of Local Branch so isn’t included †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Stock The following page shows my list of probable entities: List of Probable Entities. †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Customer †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Customer Order †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Customer Invoice †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Product †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Product Order †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Supplier †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Supplier Invoice  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Local Branch †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Stock Descriptions and expected essential attributes for the above entities: Since the system analysis is focused on dealing with customers, suppliers and handling products, I have included all entities which I believe participate in these activities. †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Customer Description:  Ã‚  Ã‚  Ã‚  Ã‚  Retail chemist shops or pharmacies associated with shops, hospitals or medical practices. All require a supply of products from the Metropolitan Pharmaceuticals system. Attributes:  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Customer ID  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  -  Ã‚  Ã‚  Ã‚  Ã‚  Identifying attribute Name   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Address   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Telephone Number   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Fax Number   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  e-mail   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Contact Name   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Delivery Address   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Credit Rating †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Customer Order Description:  Ã‚  Ã‚  Ã‚  Ã‚  An order placed by the Customer requesting the delivery of product. Attributes:  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Order Number  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  -  Ã‚  Ã‚  Ã‚  Ã‚  Identifying attribute   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Customer ID Product ID Quantity †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Customer Invoice Description:  Ã‚  Ã‚  Ã‚  Ã‚  An invoice sent to the Customer from the Finance department, requesting payment for the delivered goods. Attributes:  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Invoice Number  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  -  Ã‚  Ã‚  Ã‚  Ã‚  Identifying attribute Order ID Date Amount to be paid †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Product Description:  Ã‚  Ã‚  Ã‚  Ã‚  An item that is supplied by the Metropolitan Pharmaceuticals system. Attributes:  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Product ID  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  -  Ã‚  Ã‚  Ã‚  Ã‚  Identifying attribute Name   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Description   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Category  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  -  Ã‚  Ã‚  Ã‚  Ã‚  (A,B,C or D)   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Stock Item  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  -  Ã‚  Ã‚  Ã‚  Ã‚  (Yes or No) †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Product Order Description:  Ã‚  Ã‚  Ã‚  Ã‚  An order that is sent to either the Supplier (if it is a non-stock item) or a Local Branch (if it is a stocked item), requesting the delivery of a product to a customer. Attributes:  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Order Number  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  -   Ã‚  Ã‚  Ã‚  Ã‚  Identifying attribute Date Product Customer ID   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Quantity †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Supplier Description:  Ã‚  Ã‚  Ã‚  Ã‚  A company that is able to supply a range of products to Metropolitan Pharmaceuticals. Metropolitan Pharmaceuticals does not manufacture any of its products, but instead, uses suppliers who either produce or procure the products. Attributes:  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Supplier ID  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  -  Ã‚  Ã‚  Ã‚  Ã‚  Identifying attribute Name Address Telephone Number   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Fax Number   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  e-mail  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Supplier Invoice Description:  Ã‚  Ã‚  Ã‚  Ã‚  An invoice that is sent by the supplier to Metropolitan Pharmaceuticals requesting payment for the product it has provided. Attributes:  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Invoice Number  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  -  Ã‚  Ã‚  Ã‚  Ã‚  Identifying attribute Date   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Amount to be paid †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Local Branch Description:  Ã‚  Ã‚  Ã‚  Ã‚  A local outlet that contains a Local Office, a Warehouse and a Distribution Center. Attributes:  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Branch ID  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  -  Ã‚  Ã‚  Ã‚  Ã‚  Identifying attribute   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Name   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Address Telephone Number †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Stock Description:  Ã‚  Ã‚  Ã‚  Ã‚  A full inventory of products that are held in stock at the local branch. Attributes:  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Stock ID  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  -  Ã‚  Ã‚  Ã‚  Ã‚  Identifying attribute   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Product ID Location  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  -  Ã‚  Ã‚  Ã‚  Ã‚  eg. Shelf number   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Quantity   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Re-Order level Entity Links or Dependencies. Now to identify which pairs of entities have an association between themselves. †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Customer is related to Customer Order: Justification:  Ã‚  Ã‚  Ã‚  Ã‚  Customer places Customer Order Customer Order is placed by Customer

Biomedical research: Propolis Essay

Propolis is the focus of a large number of research projects.[21] Some preliminary research findings (published in the biomedical literature), together with their limitations, are described below. Readers are reminded that the following information represents preliminary research and does not constitute medical advice. Readers are directed to their local physician or healthcare provider for medical advice. As an antimicrobial[edit] Preliminary scientific studies show some types of propolis have in vitro antibacterial[22] and antifungal[23] activity (with active constituents including flavonoids like galangin[24] and hydroxycinnamic acids like caffeic acid[25]). In the absence of any in vivo or clinical studies however, it is not clear if this antimicrobial activity has any therapeutic relevance. As an emollient Preliminary in vivo studies with rats suggest propolis may be effective in treating the inflammatory component of skin burns.[26][27] Also, a clinical trial has shown Brazilian propolis skin cream to be superior to silver sulfadiazine for the treatment of partial thickness burn wounds.[28] Recent studies have raised concerns about the efficacy of silver sulfadiazine however, with suggestions it may actually delay wound healing. Further clinical research is needed. As an immunomodulator Propolis has been reported to exhibit both immunosuppressive and immunostimulant effects.[29][30] Further research is needed to establish if there is a practical application for these seemingly opposing pharmacological effects. As a treatment for allergies Though claims have been made for the use of propolis in treating allergies, propolis can itself cause severe allergic reactions if the user is sensitive to bees or bee products.[31] As an oral hygiene product Propolis has been the subject of recent dentistry research, and there is some in vivo and clinical evidence that propolis might protect against dental caries and other forms of oral disease, due to its antimicrobial properties.[32][33][34][35] Propolis is also being investigated for its efficacy in the treatment of canker sores[36] and in reducing the inflammation associated with canal debridement and endodontic procedures. As an antioxidant One in vivo study has shown that propolis reduced the chances of cataracts in rat pups.[38] Again however, in the absence of any clinical studies, it is not clear if this activity has any therapeutic relevance. In cancer treatment and cancer prevention In in vitro tests, propolis induces cell cycle arrest, apoptosis and reduces expression of growth and transcription factors, including NF-ÃŽ ºB. Notably, caffeic acid phenethyl ester down-regulates the mdr-1 gene, considered responsible for the resistance of cancer cells to chemotherapeutic agents.[39] In in vivo studies with mice, propolis inhibits 4-(methylnitrosamino)-1-(3-pyridyl)-1-butanone-induced tumorigenesis.[40] Again however, in the absence of any clinical studies, it is not clear if this activity has any therapeutic relevance.

Class and Gender Roles in Raising Arizona

In the film Raising Arizona, the scene where HI and Ed are sitting outside with Dot discussing the needs of Nathan Jr. is one that relates to our studies of America on Film. The concepts of Class and Gender roles are evident in this scene. HI and Ed can be considered part of the lower-middle class. Glen and Dot are part of the upper-middle class. One of the ways that the film distinguishes between them is that Glen’s job as supervisor shows that he has a more respectable job with higher income. Also, Glen and Dot have many children that they adopted. They are able to support all those children and are actually looking for another one to adopt. This concept of Class also relates to how each couple fits into their gender roles. Prior to marrying HI, Ed had somewhat of a career as a policewoman. She was providing for herself. HI on the other hand, was constantly in and out of prison for robbing the same convenience store. After the marriage, and having obtained Nathan Jr. , they each assimilated into their perspective gender roles. HI left his life of crime behind and got a job to support the family. Ed left her job behind and became a housewife. It was important to mention this before discussing the scene at the lunch table with Dot. The way that HI and Ed fit into their gender roles, and the fact that they are in a lower class than Glen and Dot, shapes the way the conversation takes place. During this conversation, Dot is telling Ed about all the things that they must do for Nathan Jr. Every time Dot mentions something to Ed, Ed looks to HI for answers. At this point, Ed playing the role of the housewife looks to her husband, the provider and man of the house, for all the answers. Class also comes into play at this moment. HI has no clue what the woman are talking about. Since we don’t know much of HI’s past, we can only presume that since he was constantly robbing that store, he has been part of the lower class. HI has no experience in these kinds of things like flu shots and trust funds. Class is also evident here when you consider that Dot is aware of all these things. Since she is part of the upper-middle class, she has responsibilities, or at least knows how to take care of these things. So even though Dot is a housewife and Glen provides for the family, because they are part of the higher class than Ed and HI, it slightly changes the responsibilities of the gender roles. That was a scene that stuck out, at first only the way each person fit into their gender roles. Only after giving it some thought did I come to the realization that Class plays a factor on Gender roles.

Epic Rivalry: The Inside Story of the Soviet and American Space Race Essay

Outer space, in a wider sense, can be considered both a beauty and a mystery. From the conception of the universe such as the â€Å"Big Bang Theory†, to the discovery of the different planets through powerful telescopes, nothing proves to be more ambitious than to have â€Å"manned† explorations on outer space. Indeed, when Sputnik was launched in outer space in 1957, it triggered the so-called â€Å"space race† between the America and the Soviet Union. The race began with Sputnik in 1957 and culminated by walking on the moon of Buzz Aldrin and Neil Armstrong in 1969. The book, Epic Rivalry: The inside Story of the Soviet and American Space Race, narrates the space race of these two powerful nations during the Cold War. Written by Von Hardesty, a Smithsonian guardian or curator; and Gene Eisman, it showed how the compelling rivalry had played a significant role in space exploration both with Russian and with the American point of view. The book also showed scores of unpublished, exceptional, and powerful photographs and the apprehensive drama of the two nation’s progress with Soviet Union’s Nikita Khrushchev and America’s John F. Kennedy at center stage. The foreword, written by Sergei Khrushchev, was eventually the son of Soviet Union premier Nikita Khrushchev The title of the book was also significant: the main title, Epic Rivalry, focused on the premature heated antagonism between the United States and the Soviet Union. The duration of the conflict started in 1957 when Sputnik went to outer space up to the Apollo landing on the moon in 1969. The book covered a balance, straightforward, and a chronological assessment of that period including the events during the 1940’s and 1950’s that led to the birth of the Space Age. The central characters of the book were Wernher von Braun and Sergei Korolev, and supported by other astronauts, cosmonauts, engineers, and even politician of that time. The chapters were separated by two and four paged sidebars on topics that were technical such as atomic propulsion, and orbital mechanics. Several photographs were also included, black and white and also of colored nature, upon which some came from Russia and rarely been published. The subtitle of the book, â€Å"The inside Story of the Soviet and American Space Race†, revealed the â€Å"inside stories† behind the space race though some people who lived on that era may know the story behind it. These could be eminent since the book relied on secondary sources such as articles, books, and only a few based on the endnotes can be attributed to primary sources such as interviews, and historical documents. Except for the foreword, written by Sergei Khrushchev who once worked as an engineer in the era of the space program, that offered an inside account of the early Soviet Union’s space program. The narrative point of view of the author had a twofold approach: to restructure the corresponding universes of the Russian and the American space exploration programs, and then to recognize how these two separate nations interacted in a fateful and necessary means. The apparent race became the point of study in a contrasted approach. The author emphasized that both nations had used their corresponding military technology to structure their space programs. The Russian developed their space program in absolute secrecy and concealment, even the long term and specific goals, not to mention their leader in the space program were never divulged, while the Americans remained unfasten and depended on public support except for the military aspects of their space programs. Aside from these, the book also examined the key role of politics and the significant political figures in shaping the route of the space exploration program. The key person on the Soviet side was Premier Nikita Khrushchev who took an ardent interest in the space exploration programs seeing the potential of the propaganda â€Å"space first†. The United States was not as keen at the beginning on the space program with Dwight Eisenhower being hesitant on the expensiveness of the program. The U. S. took cautions on their space programs until John F. Kennedy presided over Eisenhower and made considerable turn-around on their space programs. He eventually pushed through the program when the Soviet Union launched Sputnik, the first manned orbital journey, and with the context of the then Cold War. Thus, Kennedy committed to the U. S. to send the first humans on the moon. His advocacy was clearly supported by Lyndon Johnson and followed by Richard Nixon. Also included on the book were the talented engineers, scientists, and managers whose creative and ingenious works had helped significantly the development of their nation’s respective space programs. Notable were the two main characters of the book: Wernher von Braun who came to the U. S. at the end of World War II together with the group of experienced German rocket technicians. His team contributed much to the advancement of the rocket program of the United States. Afterwards, James Webb together with capable administrators oversaw the space program of NASA. On the other side, Sergei Korolev (also known as the inexplicable â€Å"Principal Designer†) headed the Soviet Union’s space program. Located at the remote area of Baikonur spaceport, he worked also with highly competent and motivated engineers and designers. Both nations eagerly pursued their space programs collectively with missile development and research. The space travelers were also central in the book such as Yuri Gagarin of Russia, Alexei and Titov Leonov of Germany; John Glenn, Alan Shepard, and Gus Grissom of the United States. All of them displayed exceptional skills and courage and therefore gained popularity. The Apollo 11 mission, wherein Glenn, Shepard, and Grissom were the astronauts, had brought almost a decade of space race between the Russia and the United States to a remarkable conclusion. From the standpoint of technological advancement, the book effectively described how the two powerful nations had engaged in a subsequent â€Å"race† towards the space explorations. The different relevant factors were clearly included such as the engineers, scientists, politicians, astronauts and cosmonauts. Though much of the book used secondary sources, there were some primary sources that can be seen on the endnotes and those people who lived on that era would actually now what transpired even not reading the book. There were also some errors such as the statement that the MIR remained in orbit from 1971 to 2001 (Hardesty and Eisman p. 249) or some minor slip-up such as referring to the map of Kennedy Space Flight Center (Hardesty and Eisman p. 159). But nonetheless, the book displayed the relevant story behind the space exploration between two power nations: both in the context of the American and of the Russian point of view. These undertaking started what seemed to be the present space age and will effectively give aspirations and relevant information to the youth of today. Works Cited Hardesty, Von and Eisman, Gene. Epic Rivalry: The Inside Story of the Soviet and American Space Race. Random House Publishing. September 2008.