Wednesday, August 26, 2020
Saturday, August 22, 2020
Pouring Postmodernism into the Computer :: Internet Technology Essays
Emptying Postmodernism into the Computer I can't characterize it, yet I know it when I see it, has become a standard answer to questions that are difficult to reply, presently filling in as the meaning of something beyond sex entertainment. Postmodernism appears to now and again share this tricky definition. To summarize Lyotard, its refusal to take comfort in and bound together structure and shows are mostly answerable for its evidently indistinguishable definition. Rewording Sherry Turkle, PC culture acknowledges postmodern ideas, particularly an acknowledgment of those ideas relating to the idea of oneself (17-19). For Turkle and others, participating in talk rooms, making personalities on the PC, and the structure of program itself all concretize a formerly dynamic arrangement of postmodern ideas. Before summing up fragments of Turkle's Identity in the Age of the Internet, a short foundation on postmodern ideas of oneself is useful. Postmodern idea dismisses the possibility of a more profound self that can be found by normally stripping ceaselessly surface layers of that self. The possibility that reality can be found by this procedure, on an individual level or in an account structure, is a state of dispute. As Stephen Frosh says in Social Experience and the Constructed Self, All the more by and large, postmodernism restricts all propensities to take shelter in any dream of completeness or of got wisdomâ⬠¦ (277). In this way, edification age logical ways to deal with reveal information fall under the dream of completeness and got insight. Instead, postmodernism sees the world through an enormous system of interconnected however futile things and encounters (Frosh, 282). Frosh's assessment of self and activity is likewise uncovering: â⬠¦gone is simply the separation among the and its expressionâ⬠¦.Meaning doesn't go before these practices, yet is cryptically made by themâ⬠¦ (280). This is to state that in the composition of a book for instance, which means is delivered by the content. The creator stops to be a kind of maker, with a biased arrangement. The book's significance is brief, as perusers may have a few unique encounters with a book, paying little heed to the writer's goals. At long last comes the possibility of the self as a social develop. To comprehend our general surroundings, some have recommended that oneself is made so as to give a reference point for presence. Self-development gives our lives meaning since it permits us to comprehend what encompasses us. I am me. That house over the road isn't me, nor are the individuals who live in that house. Emptying Postmodernism into the Computer :: Internet Technology Essays Emptying Postmodernism into the Computer I can't characterize it, however I know it when I see it, has become a standard answer to questions that are difficult to reply, presently filling in as the meaning of something beyond sex entertainment. Postmodernism appears to now and again share this subtle definition. To summarize Lyotard, its refusal to take comfort in and bound together structure and shows are halfway liable for its evidently unclear definition. Summarizing Sherry Turkle, PC culture acknowledges postmodern ideas, particularly an acknowledgment of those ideas relating to the idea of oneself (17-19). For Turkle and others, participating in visit rooms, making personalities on the PC, and the structure of program itself all concretize a formerly theoretical arrangement of postmodern ideas. Before summing up fragments of Turkle's Identity in the Age of the Internet, a short foundation on postmodern ideas of oneself is useful. Postmodern idea dismisses the possibility of a more profound self that can be found by objectively stripping ceaselessly surface layers of that self. The possibility that reality can be found by this procedure, on an individual level or in a story structure, is a state of dispute. As Stephen Frosh says in Social Experience and the Constructed Self, All the more for the most part, postmodernism contradicts all inclinations to take shelter in any deception of completeness or of got wisdomâ⬠¦ (277). Along these lines, edification age logical ways to deal with reveal information fall under the fantasy of completeness and got intelligence. Instead, postmodernism sees the world through a huge system of interconnected however futile things and encounters (Frosh, 282). Frosh's assessment of self and activity is additionally uncovering: â⬠¦gone is simply the separation among the and its expressionâ⬠¦.Meaning doesn't go before these practices, however is mysteriously made by themâ⬠¦ (280). This is to state that in the composition of a book for instance, which means is created by the content. The creator stops to be a kind of maker, with a biased arrangement. The book's importance is momentary, as perusers may have a few unique encounters with a book, paying little mind to the writer's aims. At last comes the possibility of the self as a social build. To comprehend our general surroundings, some have recommended that oneself is made so as to give a reference point for presence. Self-development gives our lives meaning since it permits us to understand what encompasses us. I am me. That house over the road isn't me, nor are the individuals who live in that house.
Sunday, August 16, 2020
Ambers Amazing Photo Tour 2017
Ambers Amazing Photo Tour 2017 To start today I need to thank Levi, Alex and Krissy for their amazing suggestions! This years photo tour is very different from last years blog in the best possible way, and it is all because I had some amazing guidance. Be warned.I took a lot of pictures. First stop, Loomis Lab. I have walked by it many times, but never actually gone in. One of the first things you would notice if you were going into Loomis isnt actually the building, it is what is across from the building: A giant construction project! This is a part of the reconstruction of Green Street, making the whole area more pedestrian friendly. Good news is it should be done by the time our Fall 2018 students arrive. Now, back to my main purpose. Loomis was probably my favorite stop of the trip. While the building is not new, there is a lot going on there, and, as it happens, Francis Wheeler Loomis, was a pretty cool guy! Until this blog, I never knew! One of the first things I noticed was how much natural light there was to study by, and how many students were taking advantage of it! Loomis was also a great place to see the many things we have happening on campus. For example, did you know there are rooms on campus adapted to be designated Assistive Listening rooms? So cool. I also got to see signs for a lot of different things happening across campus. For example: I will be honest. I initially looked at this because of the cookie, but I also think it is pretty great that Engineering Career Services doesnt just have an office on campus; they also go out into the places students spend their time. And yeah, they also give people cookies. Next comes my exciting realization..Loomis and MRL (the Frederick Seitz Material Science Research Lab) are connected! Observe, I am in MRL in the picture above, but you can still see Loomis. Apparently the Engineering Sciences Building (home to the Institute for Condensed Matter Theory) is also connected. I think this means Physics students are some of the warmest students on campus during the winter months. ?? As I headed towards the door I looked through the doors at a few labs, offices, and classrooms. Most of them were pretty busy, but on a campus with a 68% undergraduate research rate, that isnt shocking. From here I decided to head to the English Building for Alex, but on the way I was distracted. Distracted by our newly renovated Natural History Building! This building was just finished this year, so I wanted to walk through and see how it came out. Personally, I liked it a lot. The building was actually built in 1892, and you can see some of that history while you are walking through, but is is also thoroughly modern at the same time. This is what one of the classrooms looks like. Desks on wheels, lots of screens, plenty of outlets, bright light. Looks like a great place to study to me! Double bonus for the students taking classes here, they have TONS of parking for your bike right outside. Now, to the English Building! By now, you are probably noticing what I noticed; there is A LOT of construction going on around campus. What can I say? I kind of like that we are always working to bring better and better things to campus for students. Not that the English building needs tons of help, it is already pretty nice. This is one of the common areas. As I walked around I saw a ton of classrooms and I made a quick stop in the office of the Program in Jewish Culture Society. A pretty neat program where THIS is actually one of their classrooms: Yeah, there are only about nine chairs in there. How amazing would it be to be able to take a class learning Yiddish with six other students and a professor? Illinois may be a big campus, but there are tons of opportunities for small programs like this. From the English Building, I made a quick stop at Lincoln for a little pre-blog luck, and headed to the Undergraduate Library. Looking very regal. I felt smarter just walking into this building. I would have lingered, but I was on a missiona mission to see the Main Stacks for Alex! You do need to have an I-Card to get in here, but it is pretty cool in that kind of creepy but not creepy way. Does that make sense to anyone else? Tons of books, a little darker in areas, but some of the books are really neat. I found an Illinois yearbook from 1904 while I was there. Where else would you find that? Only here, my friend. Leaving the library I was greeted by my next stop, the Observatory. And, equally exciting, what appeared to be mini observatories behind the building. Turns out the triplets are actually Sky Shed PODs. Basically a way that all the technical equipment you need to do some serious observation can stay set up and ready to go. So I was kind of right, they are mini observatories! I was able to go in, but someone was in the top area working on something, so I took a quick picture of the inside (that looks pretty good for being 121 years old) and went to my final destination. Our final destination? A little something for Krissy, the Campus Recreation Center East or CRCE! At over 100,000 square feet, it feels strange to call this small, but it is the smaller of the two main recreation facilities on campus. It is also my favorite, simply because of this: No, your eyes are not mistaken. That is a water slide. I was kind of glad to be forced to go in though, because I never knew how much CRCE had. I saw racquetball courts, the Multi-Activities Court (indoor soccer, badminton, inline hockey, group fitness classes, etc.), and some super sweet workout equipment with a built-in TV! I decided to pass on the workout and head back to the office. On the way I wanted to stop and get a picture of one of our auditoriums to add, so I stopped in the School of Music. I knew they had one. I listened in, sounded quiet, good for a picture..but it was quiet because there were only 20 people in the lecture. Oops! Lesson here is even if the class is scheduled in an auditorium, it might still be pretty small. And that was it. The end of my personalized photo tour of campus for 2017. Thanks again to those of you who submitted requests! I hope this gives everyone a little peak into the many amazing things we have here at Illinois. Amber Admissions Counselor I've lived in South Korea, Turkey, Mexico, and Ohio. I focus on working with international undergraduate students and helping them through the admissions process.
Sunday, May 24, 2020
The Noonuccal Tribe Or Kath Walker - 1393 Words
Oodgeroo of the Noonuccal tribe or Kath Walker was a revolutionary Australian poet, who was also a teacher, artist, advocate and spokeswomen for Indigenous peoples. Oodgeroo represented the quintessentially Australian value of egalitarianism. Themes of hope and optimism are portrayed in Oodgerooââ¬â¢s poem ââ¬Å"All one Raceâ⬠(APPENDIX A). ââ¬Å"All One Raceâ⬠(APPENDIX A) is a poem comprised of colloquial language and various poetic devices. Oodgeroo created her poem by using rhythm of the iambic pentameter, and rhyming couplets in order to create a poem with an effective message. Additionally, the use of rhythm and rhyme within her poem ââ¬Å"All One Raceâ⬠(APPENDIX A), is resonant of a ââ¬Ësingsongââ¬â¢, characterised by the mechanical regularity of rhythm andâ⬠¦show more contentâ⬠¦At the conclusion of her poem Oodgeroo says, ââ¬Å"Iââ¬â¢m international, never mind place; Iââ¬â¢m for humanity, all one raceâ⬠(APPENDIX A). This statement shows Oodgerooââ¬â¢s unique personality and promoted her as an authentic voice for the people of Australia. This resonates with me as a pre-service, regardless of any circumstances students and teachers alike have a right to inclusive educational experiences. Many would concur that Oodgeroo Noonuccal s voice awakened us to profoundly-situated issues that are prominent within contemporary Australia, and such issue are profoundly evident within the clas sroom environment. In contemporary society, the focus of Inclusive Education has morphed into a notion that encompasses not only the inclusion of students with special needs, but also students from diverse cultural, socio-economic and familial backgrounds (OCAD, 2016). Despite the wide-spread acceptance of inclusive practices in education, there is minimal accessible information about the effectiveness of the inclusive practices used in Australia. However, there is one piece of literature, entitled Inclusive education in Australia: rhetoric, reality and the road ahead, which was written by Joanna Anderson and Christopher Boyle in 2015. This particular article by Anderson and Boyle (2015) seeks to provide an all-encompassing assessment of Australiaââ¬â¢s
Wednesday, May 13, 2020
William Shakespeare s Hamlet And Steven Monroe s...
Vengeance Revenge is a force that has ceaselessly perplexed manââ¬â¢s conscience. Do you heed the words of the bible and let revenge fall upon the shoulders of the Lord, or do you take the eye that was so wrongfully taken from you? Do you take into your hands retribution, or do you adopt a philosophy of forgiveness? Perhaps being forgiving does not make for good entertainment. It is William Shakespeareââ¬â¢s Hamlet and Steven Monroeââ¬â¢s interpretation of I Spit on Your Grave that cultivates the viewer experience in which these questions are left to marinate in the minds of its viewers. Hamletââ¬â¢s lust for revenge, not unlike the protagonist in Monroeââ¬â¢s adaptation of I Spit on Your Grave, is what keeps the viewer intertwined within the tale. Hamletâ⬠¦show more contentâ⬠¦During the course of the first half of the film we are introduced to Jenniferââ¬â¢s vulnerability. Jennifer is alone, but she is also kind to and trusting of the local men. Later, these would b e the same men that savagely tormented and sexually assaulted Jennifer for their own repugnant enjoyment. Not only did they brutally violate Jennifer, but they also left her battered body in the woods as if her life had no value. Unbeknownst to the men that left Jennifer for dead, she survived the prolonged attacks, and thus emerges her passion for revenge. Furthermore, beyond similar methods of a great wrong being used to introduce a motive for revenge, Hamlet and I Spit on Your Grave also share similarities in how the revenge was carried out. Both works take the eye for an eye approach in their solutions. For Hamlet, he vows to avenge his father in a manner that involves an act of ââ¬Å"antic dispositionâ⬠(Shakespeare) that eventually leads to the death of everyone involved with the murder of King Hamlet. The final scene is essentially a bloody mess, but perhaps the most significant aspect is the fact that Claudius dies by poison at the hands of Hamlet because it is equal t o the way in which Claudius ended the life of King Hamlet. As for Jennifer, her method of revenge is just as bloody for her tormenters. Each man is brutally tortured and murdered in a way that aims to match the suffering originally inflicted on Jennifer. However, the true significanceShow MoreRelatedStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words à |à 1573 Pagesstorage in a retrieval system, or transmission in any form or by any means, electronic, mechanical, photocopying, recording, or likewise. To obtain permission(s) to use material from this work, please submit a written request to Pearson Education, Inc., Permissions Department, One Lake Street, Upper Saddle River, New Jersey 07458, or you may fax your request to 201-236-3290. Many of the designations by manufacturers and sellers to distinguish their products are claimed as trademarks. Where those designations
Wednesday, May 6, 2020
Letter to the Provost option Free Essays
Dear Sir/Madam: I have been studying for [] years in this school and I have always believed that the school supports and upholds studentsââ¬â¢ rights that gear towards maturity, discipline, fairness and respect.à Five people in your staff have proven my belief wrong. In pursuance of our grievance procedure as indicated in the most recent Undergraduate Bulletin, I am writing this formal complaint against the [name here], supervisor of our Computer Lab, 2 Computer Lab Assistants and 2 Security Personnel. We will write a custom essay sample on Letter to the Provost option or any similar topic only for you Order Now Last [date of incident], I, together, with a classmate was rushing to the Computer Lab to print handouts for a group presentation that shall start in 20 minutes.à Like normal, we went straight into the Computer Lab but were suddenly stopped by a Computer Lab Assistant (a girl), and who asked us to swipe our IDs.à Although there is a note outside of the door that the ID is required, they never required this of me so for the past 2 years that I have come into the lab, I didnââ¬â¢t think it was ever needed and since time is of the essence at this point, I didnââ¬â¢t think I had the time to search through the three bags I had with me for my ID. My classmate was able to find hers and she went in.à I explained the situation to the Computer Lab Girl and requested for me to just sit next to my classmate and instruct her on what to print but the girl said ââ¬Å"No, you should sit in the corner; and you canââ¬â¢t sit next to your classmate.â⬠à I find the first statement very inappropriate but we were pressured.à I asked her to reconsider.à Another Computer Lab Assistant (also a girl) then came and started giving me an attitude.à I was forced to defend myself and answered back saying that ââ¬Å"for two years no one ever asked me for an ID and you guys are giving me an attitude.â⬠They didnââ¬â¢t respond anymore so I went in with my classmate and sat beside her as I surf through my things for my ID.à As my classmate started to type, the supervisor is suddenly there asking me what happened.à I am guessing he has already spoken with the 2 Lab Assistants because when I started to explain, he interrupted me 3 times and then he went off and called Security. A Male Security came and told me to ââ¬Å"leave my stuffâ⬠as he escorted me outside.à I followed, with my ID, now in my hand, and once outside, [name of supervisor] started narrating the story to the security as if he was there when it happened.à I tried to butt in to explain my side but [name of supervisor] did not let me, nor was the Male Security willing to listen.à After [name of supervisor] was finished, he snatched my ID from my hand and walked away.à I started to protest and tried to explain but no one is simply, listening to my side of the story and that action was taken as a hostile behavior for they called another security. When the Female Security came, she attempted to take control of the situation by screaming at me.à [name of supervisor] was now back and told me that my name and info is in the system and he said, ââ¬Å"You canââ¬â¢t use MY computer lab and library lab for the rest of the year!â⬠He gave my ID back and since Iââ¬â¢m already severely humiliated, ultimately late for my presentation, I told him I want to get my stuff.à [name of supervisor] said thatââ¬â¢s not possible and that the security will get it for me.à I protested.à That was my stuff with money, gadgets and personal belongings inside and Iââ¬â¢m supposed to trust the security guard who had treated me badly to get it for me, I think not.à [name of supervisor] gave in and the security guard escorted me to my things and out of the Computer Lab. Before leaving, I made an attempt to find out what was the [supervisorââ¬â¢s name]ââ¬â¢s name and I said I wanted to file a complaint.à The male security guard utterly refused to give me the name and the Woman Security started yelling at me saying that Iââ¬â¢m harassing [name of supervisor]. I heard they wrote a report about me and they asked my classmate who was inside the lab for proper identifying details about me. Looking at this situation, I believe: (1)à à First and foremost, that the fact that Iââ¬â¢m Jewish, Iââ¬â¢m white and that I have an accent is one of the reasons why I am treated differently.à No one gave me the opportunity to explain and no one was willing to listen to me.à Even our Grievance Procedure supports two sides of the story.à There should NOT be any discrimination in this school. (2)à à Second, that the Computer Lab Assistants are not doing their jobs.à If they were doing their job in the instance that I am complaining of, (i.e. asking us to swipe our ID), they should have consistently done it for 2 years so that people, like me are not misled.à That is technically, neglect of duty, for them, not to add the fact that majority of their time is spent on pretend typing, music playing (ipod), cellphone handling or maybe nail polishing, I donââ¬â¢t know.à I just know this is very unprofessional. (3)à à Third, that the Computer Lab Supervisor should follow due process.à He approached me with prejudice and without the respect that I am due.à I do not think interrupting me while I explain, calling off security and relaying a one-sided story and grabbing my ID from my hand is respectful. (4)à à Fourth, the Male and Female Security Staff should follow due process as well.à They do not have to be rude or worse, they should not humiliate people more than they already are. Due to the underlying circumstances, I am unable to write a formal complaint directly to the [name of supervisor], the 2 Lab Assistants and the 2 Security Personnel.à If I may reiterate, this is because: (1)à à à The supervisor has already humiliated me in front of everyone.à I do not think he has a problem of doing it again. (2)à à à à The supervisor has explicitly made it clear to me that he has entered the fact that I am ââ¬Å"bannedâ⬠from using the library for one year into the system.à Such being the case, if I do swipe my card, I will automatically be kicked out and maybe, since heââ¬â¢s always there, he can throw me out and add to the injury he has committed. (3)à à à The Computer Lab Assistants never helped me before and I donââ¬â¢t think they will help me now. (4)à à à This is an issue of discrimination and even if I do follow the grievance procedure, it will fall onto deaf ears.à My only hope is to bring this up to you. Knowing that you are my final resort in this particular matter, I believe I have the right to demand for the following: (1)à à Lifting of the computer ban that was imposed because of a SINGLE, UNFAIR, UNJUST and DISCRIMINATORY instance. (2)à à Appropriate action, a warning or a reprimand at the very least, against the people who have mistreated me. (3)à à Clear and specific guidelines in the use of the Computer Lab to be included in the Undergraduate Bulletin and/or disseminated through the Computer Lab Bulletin.à These guidelines should indicate all the lab rules [not just the minor ones, see sample announcements attached] specially, the PROCESS in facilitating and addressing complaints or situations such as mine; should specify the procedure to follow for people who DO NOT have their IDs yet and the sanctions for non-implementation of computer lab rules.à Both students and personnel should uphold these rules. I hope you understand where I am coming from specially as regards the Computer Lab.à This service is part of the fee I paid for when I studied here and I am gratefully maximizing this fact.à This is extremely important in my pursuance of good education. I hope you help me achieve that goal and help me rebuild the distorted image I have of this school because of my experience.à I wouldnââ¬â¢t want any others to experience the same thing. Thank you for your time and consideration. Read also: ââ¬Å"Co Curricular Activities Letterâ⬠How to cite Letter to the Provost option, Essay examples
Monday, May 4, 2020
Liquidation of Companies-Free-Samples for Students-Myassignment
Question: Anayse of reasons of Liquidation of Companies-HIH Insurance, One Tel and ABC Learning. Answer: Introduction Each and every company shall work properly and effectively and shall serve the needs of their stakeholders. It is because the company basically survives in the market because of the satisfaction received by the stakeholders of the company. If the stakeholders of the company are not satisfied then the company will not be able to run in the market. If such circumstance prevails then, after sometime, the company gets into liquidation. Similar cases have been happened in the last few decades across the globe. In this report the main consideration has been made in the Australian based companies and for the purpose of the report three companies has been chosen HIH Insurance, One Tel Phone and ABC Learning. All the three companies have been gone into liquidation because of the different reasons. The company shall have ethical climate as the ethics governs the behavior of the personnel working in the organization and along with that shall have good corporate governance. These are two considered as the major pillars for effective working of the organization. With these two pillars and the financial information, the companys history has been discussed. Events That Led To The Liquidation Of The Company HIH Insurance Due to entrance in the high risky areas, the company has gone into the liquidation. First event that has taken place is the acquisition of Fire and all Risk insurance company. With this acquisition the company has incurred the considerable damage claims. Second event is that the company has entered into the insurance of the film financing which again has resulted in the loss of dollar hundred million in the year (OBrien,2008). Next event is that gradually the company has entered into the insurance from the damage caused by natural disasters and the company has suffered the major loss from the Typhoon of Florida. The fourth event is that due to change in the government regulations, the compensation claims of the Workers of California have been increased, due to which the company has incurred the huge amount of losses (Mak, Deo and Cooper, 2005 and Mirshekary, Yaftian, and Cross, 2005). One Tel Company The major cause of the liquidation of the company is the financial irregularity that the company is pursuing deliberately despite of knowing that the practice that the company has adopted is not permissible by the companies. The company is reporting the higher revenue and deferring its expenses over the next three years. Due to this in the future years the company has been forced to report the huge amount of losses. The other major financial irregularity was the company has been paying the compensation to the key managerial personnel at the increased rates regardless of the fact that the company is entering into the losses and the share price has been fallen to 16 cents of the Australian Dollar. The other major event was that the company has been charging very less price from the customers in the view that the company would be able to cover the loss and generate the profits over the period of six months. The company has purchased the per customer bundle of Australian dollar 350 and has charged from the customer only Australian dollar 50 in the view that the cost will be recovered in the next six months on purchase. But the same case has not happened and the company has run into losses. The last event was the poor quality of the audit by the audit firm of chartered accountants as they are signing off the financial statements without looking after the consequences along with the irresponsibility o f the management of the company (Reza, 2011). ABC Learning The major event which has led the company to go for liquidation is that the company has been engaged in wrong accounting of the Licenses and other similar Intangible Assets. The company has in actual made the revaluation of the intangibles and has increased the profit accordingly but simultaneously has made provision of the impairment but it has been calculated without the proper base as the impairment has not event counted as 10% of the recognized revalued cost. While making the revaluation of the intangibles, the company has not estimated the correct future cash flows as in the future years the company has went into the decrease of profits by 42% as compared to the earlier year. The second major event is that the company has been making the profits at the cost of the employees and the quality of service provided to the children at centre. It has been done by providing the low wages and salary to their employees and providing low quality of education and care to the children. The same fact has been argued by the community of Child Care of New South Wales. Ethics Of The Companies HIH Insurance Two ethical issues have been identified. One is related to the Business ethics and another one is related to ethics in compliance. The company violated the ethics in business and ethics in compliance. Ethics in business provides that the company shall enter into such business practices which will increase the wealth of the shareholders and the survival of the company. But the company has violated the ethics by engaging into the more risky areas like Marine, Film financing and the natural disasters (Lipton, 2013). Second business ethics has been violated when the company has acquired the Fire and All Risk Insurance Company at a premium from Rodney Adler, then director of the acquired company. Thereafter Rodney Adler has become the Non Executive director of the company. The acquisition has been made without the consent of the Board of Directors and without carrying and due diligence for the same (Cheng and Seeger, 2012). This has led to the unethical practice in relation to the Business Expansion. It is because the said acquisition has led the company to run in the huge losses. Simultaneously the ethics in compliance has been violated as no due diligence has been conducted and no prior approval has been taken which has led to the default in compliance with the provisions of Corporation Act, 2001 (UK Essays, 2013). One Tel Company Two ethical issues have been identified. One issue is related to ethics in accounting and second issue is relating to ethics in business. First issue is that the company has not following the proper method of billing. This cause is referred to as the major one for the collapse of the company. With the introduction of the Goods and Service Tax in the year 2000, the billing of the company remains pending for weeks and also in most of the bills the amount has been calculated wrongly (Avison, 2012). This has led the companys financial statements incorrect due to which the auditors have refused to sign the financial statements. Second issue in accounting was that the company has been deferring the expenses over their future year which has led to huge losses in upcoming years (Brown and Caylor, 2009). The issue is that the company has been charging the lesser amount from the customer in the view that it will be recovered is wrong and has been considered as futile. It affects the pricing strategy of the management of the company. It depicts that the company has not adopted ethics in business. Two issues have been identified. One is ethics in accounting and other is ethics in services. In the first instance the company has not followed the correct method of accounting of intangibles and has violated the Generally Accepted Accounting Principles and also the Accounting Standards. Second issue is that management of the company has not deliver the best services to the customers and has received several complaints and suits from the different authorities on account of mismanagement of the children as in 2005, one child have fled from the centre after broking the fence. Corporate Governance In all the cases, corporate governance practices are very low but the same have not been reported in the Annual Report of the company or the Corporate Governance Statement. HIH Insurance The basic aspect due to which the company has bad corporate governance and the poor management is that the company fails to identify the risk that has been undertaken by the company and the risk that is associated with the nature of business of the company which is insurance. The first major reason for the corporate governance failure was that the dominant roles of the chief executive officer of the company who is Mr. Ray Williams. He has dominatingly kept all the friends and relatives on the board so that there will be no accountability to the senior management. Through this he has then started mixing the personal funds and the funds of the company together as the company does not have any clear policy about this. Despite of having the policy, the matter came to the Chief executive officer and it is resolved on discretionary basis. The second instance which shows the failure of corporate governance is the establishment of operations in the United Kingdom. The minutes of the meeting of the board of directors have not shown any discussion regarding the opening of office at United Kingdom and no reference has been made with the strategy of the company. With the poor management information system and the irregular accounting system, the companys ability to monitor the operations has been greatly impaired and thus depicts that low corporate governance. The second major reason of the corporate governance failure was that the acquisition of the business in the United States has been made without analyzing the management concern that setting up the operations at United States will be profitable. As a result, the company has incurred the losses of $620 million (Jiangbo, 2003). One Tel Company In this case, the reason for having the bad corporate governance is companys management strategy regarding the price of the company. The company has charged very low and making its revenue deferred over the period of seven months (Morey, Gottesman, Baker and Godridge, 2009). The second reason was the composition of board of directors of the company. Annual report of the company for the year 1998, states that the board has comprised four members, out of which two are chief executive officer Jodee Rich and Brad Keeling and two are non executive directors of the company Rodney Adler and John Greaves. All members were subject to election except Jodee Rich which has ensured that Jodee Rich will remain the chief executive officer of the company. In the year 1999, the board of the company has been increased to eight members. The composition of the various committees Audit, Remuneration and Corporate Governance are the same. The same composition has been followed for consecutively three years. The violation of the accounting standards has shown the inefficiency of audit committee. As per the ASX good governance principles, there shall be clear responsibilities between the chairman and the management of the company. In the board meetings of the company, most of the meetings have been either chaired by Finance Director and Company Secretary of the company and the Chief executive officer of the company. It is in total inconsistent with the ASX governance guidelines. The other major reason is that company fails to disclose the full particulars through the flash report to director monthly basis. This failure has shown the inefficiency and incapability of the board of directors of the company. ABC Learning Being a listed company, the company shall have the proper audit committee, remuneration committee and the grievance committee, etc. But the company does not have the same since its listing at the Australian Stock Exchange. Along with non existence of the committees, the company has been entering into the investment proposals without having the proper and correct violation and without reviewing the investments terms and conditions. The management of the company has not even relied upon the valuation of the proposed investment made by the KPMG, being an independent valuer of the company. For the proposed investment of 123 Centre, KPMG has assessed the value of $30 million whereas the company has purchased the same at the value of $70 million. It depicts that the companys management has not exercised their skill and due care while entering into the investment proposal. The liabilities of the company have been the same for 2007 full year and the liabilities under the head current liabilities has been shifted to Non Current Liabilities. It depicts that the management is not participating effectively in the operations of the company and thus shows the inefficiency of the management of the company. The corporate governance system is very low as the company is providing the child care services by sacrificing the quality of service and thus, leads to failure of the company. Financial Stress And The Role Of Liabilities In all the three companies, it has been observed that although the companies have run into huge losses and expenses, but the main reason of the collapse was the bad corporate governance and the bad functioning of the management of the company in regard to accounting function, strategy making function, pricing function and auditing function, etc. The liabilities have been incurred by the company only because of the aforesaid reasons. Therefore, it cannot be interpreted that the liabilities has been the major factor that have contributed towards the liquidation of the company. Recommendation It is recommended to have the best management policies and practices and due professional care shall be made before opting for any decision for the company. Conclusion The liquidation of the companies in the earlier decades has strongly hit the corporate world across the globe. Every company after that has been putting more focus on the internal control system and on the working of the corporate governance and has started ensuring that the company will have good corporate governance. In all the three companies HIH Insurance, One Tel Phone and ABC Learning, the major reason for failure was the bad management of the functions of the company and also the presence of the bad corporate governance and ethical practices. To conclude, the companys function shall be managed properly and shall have the good corporate governance practices and simultaneously good audit firms shall be appointed which can figure out and disclose all the possible deviations and flaws. References Avison, D. (2012): IT Failure and the Collapse of One.Tel in Traunmuller, R. (ed.): Information Systems: The e-Business Challenge, Kluwer, pp 31-46. Brown, L. and Caylor, M., 2009, Corporate Governance and Firm Operating Performance, Review of Quantitative Finance and Accounting, 32, 2: 133-144. Cheng S and Seeger M, (2012), Lessons Learned from Organizational Crisis; Business Ethics and Corporate Communication, International Journal of Business Management, Vol. 7, No. 12, 74-86 Jiangbo X, (2003), HIH Insurance Limited: Corporate Governance and Corporate Excesses, available at https://www.seiofbluemountain.com/upload /product/201010/2010jjfzh05a8.pdf accessed on 29/08/2017. Lipton P, (2013), The Demise of HIH : Corporate Governance Lessons, EY Journal, 27th, 273-277. Mak, T., Deo, H. and Cooper, K. 2005, Australias Major Corporate Collapse: Health International Holdings (HIH) Insurance May the Force Be with You, Journal of American Academy of Business, 6, 2: 101-110. hekary, S., Yaftian, A. and Cross, D. (2005), Australian Corporate Collapse: The Case of HIH Insurance, Journal of Financial Services Marketing, 9, 3: 249-58. Morey, M., Gottesman, A., Baker, E., Godridge, B., 2009, Does Better Corporate Governance Result in Higher Valuations in Emerging Markets? Another Examination Using a New Data Set, Journal of Banking and Finance, 33, 2: 254-71. OBrien, N. (2008), Williams walks free today but HIH victims continue to pay the penalty The Australian, p. 5. Reza M, (2011), The One Tel Collapse: Lessons for Corporate Governance, Journal of Australian Accounting Review, pp 1-28 UK Essays. (2013), Collapse Of HIH Insurance available at: https://www.ukessays.com/essays/business/collapse-of-hih-insurance.php?cref=1 Accessed 30 August 2017
Sunday, March 29, 2020
Will Genetically Modified Foods Doom Us All
Table of Contents What Are Genetically Modified Foods? History of Genetically Modified Foods Prevalence and Involved Plants Benefits of Genetically Modified Foods Environmental Safety Food Safety Works Cited Genetically Modified Foods refer to foods obtained from crops whose genetic composition has been altered. This is done in two main ways: traditional selection and breeding, and use of scientific technology. Almost everyone in the world, including scientists, public officials, and religious groups, has been expressing concerns about the new way of confronting world hunger through genetically modified (GM) foods.Advertising We will write a custom research paper sample on Will Genetically Modified Foods Doom Us All? specifically for you for only $16.05 $11/page Learn More People have also been complaining about agribusiness because it only cares about making profit. Although GM foods are capable of resolving most starvation and malnutrition issues, as well as aiding in the protection and conservation of the environment, they pose various human health and environmental risks. What Are Genetically Modified Foods? GM foods are foods that are produced from crops that have been genetically altered through advanced molecular biology skills. Plants are genetically altered to increase their nutritional values to fight malnutrition around the world. Some plants are genetically modified to resist pests so that food security is available by ensuring good crops. Before the advances in molecular biology skills, we were able to develop these qualities in plants by crossbreeding them, ââ¬Å"marryingâ⬠one type of plant to another type. However, this still was not adequate because the worldââ¬â¢s population increases by the millions per day and the creation of these hybrid plants is time consuming and not exactly successful. That is why genetic engineering is mostly used today instead of crossbreeding. Genetic engineering cannot only alter plants to produce the desired outcome, it can do it precisely. One easy way to explain what scientists do is that they separate a gene from a plant that has the desired qualities and then insert the gene into the host plantââ¬â¢s gene. Any kind of genes can be used, an animalââ¬â¢s or a plantââ¬â¢s gene can be relocated to another plant. One of the most desired outcomes from a crop is the ability to grow tolerance to the effects of herbicide. A good example of Genetic Modification Crop is the use of Bacillus thuringiensis genes in corn and other crops (Makoni and Mohammed-Katerere 303). Bacillus thuringiensis is a naturally occurring bacterium that generates a crystal protein that is toxic to caterpillars. When the gene of Bacillus thuringiensis is inserted into a corn gene, the corn becomes intolerable to caterpillars. In other words, the corn generates its own pesticide. History of Genetically Modified Foods The first ever genetically modified crops were produced i n the 1980s. However, the earliest food to arrive in US supermarkets was Flavr Savr tomatoes, which were introduced in 1994. With a particularly solid skin, the Flavr Savr guaranteed a longer shelf life than nearly all other tomatoes (Zinnen and Voichick 31). Scientist had removed the gene that controls the softening of the tomato. Unfortunately, Flavr Savr tomatoes were discontinued due to their high market price.Advertising Looking for research paper on agriculture? Let's see if we can help you! Get your first paper with 15% OFF Learn More Genetically modified foods make exaggerated promises for confronting a number of our greatest problems. Similar to all new technologies, the genetic modification of foods presents some risks, both recognized and unrecognized. Arguments surrounding GM foods usually focus on environmental and human safety. According to the documentary film The Future of Food, a debate, whether the use of GM should be continued or discontinued, has be en ongoing among farmers, giant biotech corporations, the government, and consumers. The genetic modification of Flavr Savr tomatoes is one example of how the government helped to introduce GM foods into the US market. Before the tomatoes were brought into the market, Calgene had done several voluntary testing on rats that had consumed the tomatoes. They found lesions in the ratsââ¬â¢ stomachs. Despite these findings, the government approved the tomatoes for sale in May 1994 (The Future of Food). In 2001, Americans became aware that GM foods were part of their everyday diet due to the ingestion of genetically modified food by Grace Booth that sent her to hospital and late, she was diagnosed with severe allergic reaction. Since then, consumers have been active in the debate. In 2002, a concerned mother in Oregon took the initiative to push for labeling of genetically modified products; however this campaign was defeated by the $4.6 million spent on the industryââ¬â¢s counter ca mpaign. In 1992, the government helped promote GMO products again. Vice President Dan Quayle stated: ââ¬Å"We will ensure that biotech products will receive the same oversight as other products instead of being hammered by unnecessary regulations.â⬠What he was actually recommending was that there should be no regulations at all on GMO products. GM food later was placed under the category generally recognized as safe (GRAS). The forces behind GM food received regulatory approval by claiming that the process is ââ¬Å"substantially equivalentâ⬠to classical breeding practices and therefore should not be regulated. There has been much corroboration between the giant biotech company Monsanto and the government. For example, Micky Kantor, who was secretary of commerce, also served as Board of Director of Mosanto and Lidia Watrud, an Environmental Protection Agency and also Monsanto researcher; and the list goes on and on. However, what truly allow farmers to go on producing G M corn are subsidies from the government.Advertising We will write a custom research paper sample on Will Genetically Modified Foods Doom Us All? specifically for you for only $16.05 $11/page Learn More Prevalence and Involved Plants According to the United States Department of Agriculture and the FDA, over forty plant types exist that have fulfilled all of the national requirements for selling (Sforza). Examples of these plants include cantaloupes and tomatoes that have customized ripening traits, sugar beets and soy beans that are anti-herbicides, cotton plants and corn with improved resistance to vermin, and potato plants with the genes of chickens and giant silk moths to increase disease resistance. However, not all of these products have been available in supermarkets or grocery stores until now. Still, the number of GM foods that are available in US supermarkets is large. Even though there are only a few wholly genetically modified vegetables, fru its, and crops available, almost anything else that is sold in supermarkets contains at least some amount of genetically modified ingredients, unprocessed ingredients come from several places. How would you like to know that your potato was mixed with chicken and giant silk moth genes or that your corn contains the genes of fireflies (Zinnen and Voichick 35)? Benefits of Genetically Modified Foods GM foods do have several benefits. These benefits are directly related to human health and the environment. The first benefit of a GM food is pest resistance. Did you know that the total loss from pests account for 65ââ¬â80% of attainable yields (Oerke and Dehne). These crop losses due to insect vermin can be overwhelming. Insects not only create devastating economic losses for farmers but also create malnutrition or famine in developing nation. Another argument in support of GM foods is that every year agriculturists use several tons of chemical insect killers. It is proven that eatin g food that is treated with high amounts of pesticides may cause potential health hazards to consumers. Finally, the use of these pesticides and fertilizers may contaminate the water supply. At the end of the farming season, the land is washed away by water, and this water carries all the toxic chemicals, resulting in environmental pollution. Planting GM crops such as corn that is inserted with Bacillus thuringiensis can help in eradicating the use of these toxic chemicals and decrease the market price because the yield of crops (supply) will be greater. Hence, potential hazards, environmental risks, and world hunger could be reduced.Advertising Looking for research paper on agriculture? Let's see if we can help you! Get your first paper with 15% OFF Learn More The second benefit of GM foods is that genetic modification provides herbicide tolerance (ââ¬Å"Herbicide Use and GM Cropsâ⬠1). Usually, farmers spray vast amounts of weed killers rather than eliminate them through physical methods, such as digging. Weed killers are easier to apply and longer lasting. Through the use of GM crop plants, which can resist potent herbicides, environmental harm can be diminished by decreasing the quantity of herbicides used. For example, Monsanto has produced a strain of soybeans genetically modified so that the more tolerant to herbicide effect. A farmer cultivating these soybeans only needs to make a single application of herbicides instead of several applications, thereby decreasing production expenditure and the risks of agricultural-waste overspill. The third benefit is disease resistance. A wide variety of fungi, viruses, and bacteria exist that can lead to the loss of crops through infection. Biologists are trying to produce plants with gen etically modified resistance to these infections. This will in turn lead to a healthier environment because fewer toxic substances will be introduced into the environment for disease-resistance purposes. Disease resistant crops will result in high food production because of reduced losses of crops in the field and few costs of disease prevention. This will ultimately lead to sustainable food security in the world. The fourth benefit of GM foods is cold tolerance (Liang and Skinner 145). Unpredicted frost can annihilate vulnerable sprouts. Plants that are modified are less susceptible to temperatures that typically would kill unmodified sprouts through the use of antifreeze genes. For example, a gene from fish that live in cold water has been introduced in several plants that include tobacco and potatoes. This gene is antifreeze and helps these plants withstand extremely cold environments that would otherwise destroy them. These plants will increases food production, which in turn so lves some of the worldââ¬â¢s hunger problem. In addition, it will also lower market value because greenhouses are not needed. The fifth benefit is salinity tolerance. Because the worldââ¬â¢s population has increased and more land is used to build shelter than to grow food, farmers will have to cultivate crops in places formerly inappropriate for plant farming. Hence, there is a need for developing plants that can endure long phases of drought or high-salt conditions from the groundwater. For example, a tomato species that grows in salty environments has been developed.GM foods will help to increase food production in the world and hence counter instances of hunger in many parts of the world. The sixth benefit is nutrition. Undernourishment is widespread in developing countries, where people living in poverty depend on a single crop like rice as the main food staple. One of the more recent innovations in the field of GM foods is the invention of golden rice, rice that has been genetically modified to contain beta-carotene. Beta-carotene gives the grain a golden color. When it is consumed, the carotenoids transform into vitamin A in the body. Vitamin A deficiency is a common cause of blindness and child mortality in underdeveloped countries. Other crops that have been genetically modified to increase their nutritive value include corn, cassava, bananas and sorghum. They all have higher levels of minerals and vitamins compared to conventional types. Because the Rockefeller Foundation financed the creation of this rice, the organization is going to present rice seeds at no cost to any developing nation that needs them, with the aim of improving human health. Consumption of these biofortified foods could help improve the health of people in underdeveloped and developing countries. The seventh benefit of genetically modified foods is their economic viability. The technology has been largely beneficial in developing countries where it is credited with creation of jobs and increased income. Genetically modified foods are high yielding and many employees are needed to handle the crops in all the stages of processing and storage. For example, a recent study conducted in India revealed that Bt cotton, a genetically modified type of cotton, generates income that is 82% higher than the income generated by conventional cotton types. This gain in income contributes in the overall growth of the economy. Studies have shown that the income generated from Bt cotton, be it direct or indirect, raises the financial aggregate of India by $2 billion every year. A large portion of this income goes to households that live below the poverty line. In china, income generated by Bt cotton is in the range of $1 billion dollars every year. Genetically modified foods are contributing significantly in alleviating poverty and growing the economies of countries such as Pakistan, Argentina, South Africa, Mexico and Burkina Faso. The last benefit is in relation to phar maceuticals. Vaccines and drugs often are expensive to manufacture and at times need storage environments that are not available in developing nations. Scientists are now trying to create harmless vaccines and drugs that will naturally occur in potatoes and tomatoes. Bananas are also being genetically modified to cure hepatitis B (12 Bizarre Examples of Genetic Engineering: Banana Vaccines). Many fruits are now genetically modified by researchers to produce vaccines; however, banana is the most ideal. It will be easier to store these drugs and vaccines in the foods than to transport and direct vaccines injection, hence improving human health. Environmental Safety A key area of concern regarding GM foods is environmental safety. Critics and environmentalists are concerned about destruction to other species and the unintended effects of gene modification. Intended to fight pests, gene modification can disturb a range of balances in the environment. Studies reveal that pollen from B.t. (Bacillus thuringiensis) corn results in elevated death rates in Monarch butterfly caterpillars (Hellmich 1). Monarch caterpillars use milkweed plants instead of corn as a host plant. However, the concern is that if pollen from B.t. corn is delivered by the wind onto milkweed vegetation in near regions, the caterpillars might consume the pollen and die. Sadly, B.t. contaminants kill several classes of insect larvae randomly. Currently, it is not possible to modify B.t. venom to destroy only crop-destructive pests and spare all other species right now, although in the future such advanced technology may be possible. The rise of ââ¬Å"excellentâ⬠weeds and ââ¬Å"excellentâ⬠pests is also an area of concern. Crops that have been modified for herbicide tolerance and weeds might crossbreed as the windborne plantââ¬â¢s pollen migrates and thus create unwanted weeds (Tambornino 5). These enhanced weeds will likely be able to tolerate herbicides, so they will be more difficu lt to eradicate. Some farmers have decided to eradicate weeds by physical means. GM foods also can carry a devastating effect on soil ecosystem. The chances for soil biota to be exposed to these genetically modified genes are high. Although there has not been a lot of research conducted in this area, it is proven that these B.t toxic remains active in the soil for 140 days more or less and it also affect insects. These cause worries as these toxics can be passed on to other organisms that feed on these insects. This also would be a serious concern for poor farmers in developing countries who refused to use chemical fertilizers. It is because soil fertility will be reduced dramatically as these B.t toxins slow down the rates of decomposition and nutrient release that are done by soil organisms. Another particular environmental hazard is the possibility for wild crosspollination to occur (ââ¬Å"GM Foods Renewed Threatâ⬠1). Other modified plantsââ¬â¢ genes may intersect with normal crops placed beside GM crops. Related concerns involve the involuntary formation of new super pests that would be resistant to several insect killers. In a similar fashion that some bacteria grow tolerant to nearly all antibiotics in the human body due to the excessive use of antibiotics, GMO farming can result in pesticide-resistant ââ¬Å"excellentâ⬠pests. One such case study involves a legal suit brought by Monsanto. The corporation filed a patent violation against the farmers who they alleged were producing GM crops without using Monsanto GM seeds and paying Monsanto reimbursement (ââ¬Å"Percy Schmeiser Stands Up to Monsantoâ⬠). However, it was found out later that the farmerââ¬â¢s crops had been polluted by another farmerââ¬â¢s GM crops planted a few miles away. Food Safety Another concern that GM foods bring with them are the chances of new allergies being produced (Tambornino 5). Data shows that almost a quarter of Americans show an adverse effect to one or more foods. Opponents of GMOs say that adding genes to plants can bring about extra food allergies and thus have adverse health effects. Several children in Europe and the United States have experienced acute allergies to peanuts and other foods. Again, the suggestion to integrate a genetic material from Brazil nuts into soybeans was dismissed because of the fear of causing unanticipated allergic responses. Several people are concerned that if one of the genes from a nut were transmitted to a new food crop, people with an allergy to nuts could unknowingly eat the allergen and suffer potentially dangerous effects. Therefore, the modification of genes from known allergenic foods is rejected unless it can be verified that the end product is not allergic. Developed foods usually are not examined for allergenic characteristics. So far, genetically modified foods in the market have had no allergic consequences. However, because of the fear of having allergic reactions to food, the European Union (EU) decided to ban most imports of GM food. Recently, the EU banned contaminated honey with trace amounts of pollen from genetically modified cornà from general sale (Phillips). There is a rising fear that introducing ââ¬Å"alienâ⬠genes into crop plants might have unanticipated and harmful effects on human health. The latest studies show that there are significant differences in the guts of rodents that consume genetically modified food and rats that consume unmodified food (Tambornino 5). This study was done by Arpad Pusztai. After the trials, he found out that the all the rats are underweight but this is expected for a potato ââ¬â based died. Disturbingly, upon dissection he found out that the rats that have been fed by GM potatoes have lower organs weight and depressed immune system. This has been confirmed by him that the changes found in those rats were due to the DNA construct used regularly for making GM foods. However, most scientists say that GM foods do not pose human health risks. Therefore, a broad assessment of GM foods may be needed to ensure that GM foods will not harm people with food allergies. Classification of GM foods and foodstuffs will obtain new significance. In conclusion, genetic modification can create plants that produce products with the desired features quickly and precisely. However, genetically modified foods have a large variety of impacts on human beings and the environment. A key area of concern regarding GM foods is environmental safety. The production of GM foods can kill other species, such as Monarch butterflies, and it can create wild crosspollination (i.e., the superweed). GM foods can destroy the balance of nature and create a death cycle in which normal crops are modified to have higher tolerance to pests, and, because of their higher tolerance, pests become even more tolerant and hence stronger methods are required to control them. Surely, people just want what is best for everyone. Produc ers want to make profits, and consumers want a safe environment. However, consumers should be the top priority here because they are the ones who fund the production of GM foods. It all falls in the hands of the consumers. Even if the government decides to fund the production of GM foods, what can it do if people reject the foods? How can producers keep insisting on producing GM foods as they watch their own environment deteriorate? At some point, the value of life will outweigh money. Until then, the selling of GM foods should be stopped until the science is perfected. Currently, the risks and benefits of GM foods are almost equally balanced. The benefits and risks counter each other. However, there are still risks in GM foods. Scientists have said that they have not found any health concerns in humans when they consumed GM foods, but GM foods have had some effects on rodent test subjects. Researchers found that the rodents fed GM food showed significant differences in their stomac hs from rodents that were fed non modified food. Despite these concerns, GM food is still widely available in supermarkets. Are you willing to risk your familyââ¬â¢s and your health by consuming these products? Throughout the years, the secrets of GMO have been buried by Monsanto. If GM foods are safe, why is Monsanto trying so hard to conceal GM ingredients or to cover up the fact that these GM foods are harmful to rodent test subjects? Now that the truth is out, it is up to you to decide what to believe and what changes to make. Works Cited ââ¬Å"12 Bizarre Examples of Genetic Engineering: Banana Vaccines.â⬠Mother Nature Network.Web.. Flores, Vanessa S., and Allan J. Tobin. ââ¬Å"Genetically Modified (GM) Foods Teaching Critical Thinking.â⬠à American Biology Teacherà 65.3 (2003): 180-4.à ERIC.à Web.. Garcia, Maria Alice, and Miguel A. Altieri. ââ¬Å"Transgenic Crops: Implications for Biodiversity and Sustainable Agriculture.â⬠Bulletin of Science Tech nology and Societyà 25.4 (2005): 335-53.à ERIC.à Web.. ââ¬Å"Genetically Modified (GM) Foodsââ¬âRenewed Threat to Europe.â⬠banGMFood.org. Web. Hall, Clare, and Dominic Moran. ââ¬Å"Investigating GM Risk Perceptions: A Survey of Anti-GM and Environmental Campaign Group Members.â⬠à Journal of Rural Studiesà 22.1 (2006): 29-37.à ERIC.à Web.. Hellmich, Richard. ââ¬Å"Monarch Butterflies and Bt Corn.â⬠Web.. ââ¬Å"Herbicide Use and GM Crops.â⬠Friends of the Earth. Web.. Liang, George H., and Daniel Z. Skinner. Genetically Modified Crops: Their Development, Uses, and Risks. New York, NY: Food Products Press, 2004. Print. Makoni, Nathaniel, and Jennifer Mohammed-Katerere. ââ¬Å"Genetically Modified Crops.â⬠Slideshare. Web.. Oerke, E.-C., and H.-W. Dehne, ââ¬Å"Safeguarding Productionââ¬âLosses in Major Crops and the Role of Crop Protection.â⬠Web.. ââ¬Å"Percy Schmeiser Stands Up Toââ¬âand Takes Downââ¬âMonsanto.â⬠V egsource. Web.. Phillips, Leigh. ââ¬Å"EU Bans GM-Contaminated Honey from General Saleâ⬠The Guardian. Web.. Sforza, Kevin, Tyler Bazzoli, Zachary Boyles, and Ashley Bloxom. ââ¬Å"Are GM Foods More Harm than Good?â⬠Genetically Modified Foods. Web.. Sorgo, Andrej, and Jana Ambrozic-Dolinsek. ââ¬Å"Knowledge of, Attitudes Toward, and Acceptance of Genetically Modified Organisms among Prospective Teachers of Biology, Home Economics, and Grade School in Slovenia.â⬠à Biochemistry and Molecular Biology Educationà 38.3 (2010): 141-50.à ERIC.à Web.. Tambornino, Lisa. ââ¬Å"Genetically Modified Foods.â⬠DRZE. Web.27 Oct. 2012. The Future of Food. Dir. Deborah Koons. Perf. Andrew Kimbrell. Lily Films, 2004. DVD. Zinnen, Tom, and Jane Voichick.ââ¬Å"Biotechnology and Food: Leader and Participant Guide.â⬠Web.. This research paper on Will Genetically Modified Foods Doom Us All? was written and submitted by user Alondra Maynard to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.
Saturday, March 7, 2020
Free Essays on Review Of Madame Bovary
, appearance, and fantasies are those of an innocent and beautiful wife, her sprit becomes foul and cor... Free Essays on Review Of Madame Bovary Free Essays on Review Of Madame Bovary There are many different stylistic elements used throughout the novel Madame Bovary written by Gustave Flaubert. Flaubert uses techniques such as detailed descriptions, symbolism, and others. These techniques are important in analyzing the novel of Madame Bovary as a whole and in understanding the several themes and motifs. In the analytical essay ââ¬Å"A Pox on Love: Diagnosing Madame Bovaryââ¬â¢s Blind Beggar,â⬠author Mary Donaldson-Evans explores the relationship between Gustave Flaubertââ¬â¢s ââ¬Å"preoccupation with language and penchant for the medical metaphorâ⬠(3). In particular, she investigates Fluebertââ¬â¢s most perplexing allegorical character, the blind beggar. Within her essay Evans proposes to substantiate the beggarââ¬â¢s role by ââ¬Å"pinpoint[ing] the beggarââ¬â¢s position [with]in the complex network of relationships connecting the charactersâ⬠(4). Evansââ¬â¢ review of the beggarââ¬â¢s emblematic significance to the storyââ¬â¢s characters and themes gives a more in-depth revelation of Emmaââ¬â¢s tragedy. Through her analysis of the biographical and historical data of France during the 18th century, diagnosis of the beggarââ¬â¢s illness, and illumination of his relation to Flaubertââ¬â¢s linguistic project, Evans presents a unique perspective on Flaubertââ¬â¢s writing style, and stances on the various political, social, and religious values of France during the 19th century. For Evans, the blind beggar represents a picture of physical decay. He is also the deformed, repulsive creature who, throughout the book, symbolizes Emmaââ¬â¢s moral corruption. He sings songs about ââ¬Å"birds and sunshine and green leavesâ⬠in a voice ââ¬Å"like inarticulate lament of some vague despairâ⬠(Flaubert 76). This coupling of innocence with disease relates to the combination of beauty and corruption that Emma herself has become. While her words, appearance, and fantasies are those of an innocent and beautiful wife, her sprit becomes foul and cor...
Wednesday, February 19, 2020
The Abolition Movement Essay Example | Topics and Well Written Essays - 250 words
The Abolition Movement - Essay Example The start of the American Abolitionist Movement happened in 1831 when William Lloyd Garrison began circulating the abolitionist newspaper Liberator, which promoted the instant abolition of slavery, and the full equal rights for all African-Americans (Ottawa Citizen, 2006). After sometime, the American Abolitionist Movement disintegrated into different factions because the members and the leaders within the movement had different outlooks on the best way or best means on how to achieve their main goal. Garrison and his followers continued to uphold the abolition of slavery via moral persuasion emphasizing that slavery is not proper and immediate release of all slaves must be done (emancipation). Such methods gained support from the Baptist, Methodist and Presbyterian anti-slavery movements; and in the legislative reforms of the government (Ottawa Citizen, 2006). However, the other more fanatic factions of the movement perceived that violence was the only way to accomplish the instant abolition of slavery (Ottawa Citizen, 2006); but the steps taken to implement such tactics failed. It is the same for The American Colonization Society and the UNIA by Marcus Garvey, from 1820 ââ¬â 1830, who simultaneously suggested that returning to Africa was a better option than emancipation because black people will have a hard time establishing their rights in the United States.
Tuesday, February 4, 2020
Revealing Cases of Plagiarism among Students Case Study
Revealing Cases of Plagiarism among Students - Case Study Example The Student Council would like to make its stand on the idea of using Turnitin.com to detect cases of plagiarism among students. It appreciates the efforts and views this as a great step towards maintaining the high standards of education in the university. However, in its current state, the idea is ineffective since it is prone to several shortcomings that arise from the use of software-based methods of plagiarism detection such as detecting texts in quotation marks as plagiarized texts and losing the format of papers. After analyzing the idea and carrying out a research on the same, the Council feels that Turnitin.com cannot be effective on its own and should only be used alongside other methods of plagiarism detection to offer a comprehensive solution (Herrington, 2010). Consequently, the Council suggests that in a case where an instructor suspects a plagiarized paper, he or she uploads all papers related to that assignment to Turnitin.com for checking. The instructor should furth er check the papers by use of fingerprint method, which involves digesting a paper into a set of fingerprints and checking those fingerprints against a precompiled set of fingerprints and drawing similarities from this comparison. The last step, string matching, should involve comparing the papers for verbatim text overlaps. Analysis of the results from the three approaches should be done and conclusions made based on those analysis (Herrington, 2010). The Council feels that this will be a more effective approach since it will reduce cases of false positive results. Additionally, this approach minimizes the chances of students beating the system.Ã The Council would also like to know how the university administration plans to deal with ethical issues that rise from the use of this service. The Council understands that the use of this service can lead to stern repercussions that could involve legal battles. Additionally, this service can create a culture of resentment among students and as such, the university should consider ethical issues before implementing it.
Monday, January 27, 2020
Automated Accounting Information Systems Accounting Essay
Automated Accounting Information Systems Accounting Essay 2.1 Computer Auditing 2.1.1 The introduction of automated Accounting Information Systems In earlier times, when all accounting information was processed and recorded in financial statements manually, it was relatively easier for the auditor to observe the audit trail as all evidence was produced in a manual/physical format. At that time, Information Systems (IS) were only a small integrated part of the accounting system which only automated minor parts of the accounting process, such as payroll processing. Figure 2.1, as suggested by Arnold and Sutton (2001), illustrates the evolution of the relationship between accounting and information systems throughout the last four decades. AccountingFigure 2.1 Evolution of AIS Information SystemsTIME LINE 1970s Information Systems Accounting AIS 00 Information Systems Accounting 2010s Over time, accounting and information systems started to integrate as more accounting tasks were becoming automated. In fact, Arnold and Sutton (2001) state that the fundamental underlying driver of evolution is simply that accounting no longer drives the information system; rather the information system drives accounting. As depicted in Figure 2.1, Information Systems have nowadays become an integral part of many companies. The Accounting Information System (AIS) is a small part of the whole Information System of an organisation, and as organisations continue to increase their reliance on computer technology to process, record and report financial information, auditors will undoubtedly have to rely on new information technology techniques in the conduct of their audits (Hunton, Bryant and Bagranoff, 2004). Through the evolution of AISs, the traditional audit evidence was being replaced by electronic evidence (Rezaee and Reinstein, 1998). The American Institute of Certified Public Accountants (AICPA) in Auditing Procedures Study The Information Technology Age: Evidential Matter (1997) defines electronic evidence as information transmitted, processed, maintained, or accessed by electronic means and used by an auditor to evaluate financial statement assertions. The concept of electronic evidence created new challenges to the modern auditor as the traditional audit trail could no longer be observed (Bierstaker, et al., 2001). This required auditors to consider the use of computer audit techniques in order to be able to carry out audit tests on electronic evidence (Mancuso, 1997). The use of such new techniques will eventually improve the effectiveness and efficiency of the audit as auditors will be free from carrying out many traditional routine audit tasks and instead the auditor can foc us more on higher level tasks, such as understanding the clients business risk (Rezaee, Elam and Sharbatoghlie, 2001). 2.1.2 Auditing Around to Auditing With the Computer With the introduction of computer technology, auditors did not have the extensive knowledge to use computers to enhance the efficiency and effectiveness of the audit. Initially, auditors regarded the computer as a black box and audit around the computer (Watne and Turney, 2002). This consists in the auditor observing inputs into the system and the relative outputs and checking for mutual consistency (Hall, 2004). When using this method no attempt is made to establish and evaluate existence of controls. Auditing around the computer is only relevant when automated systems applications are relatively simple and straightforward (supported with up-to date documentation on how the system works); and when the audit trail is easy to observe (Cerullo and Cerullo, 2003). The increased reliance on computers for accounting by organisations created the need for auditors to understand and assess the controls that were in place in computer systems (Watne and Turney, 2002). Ignoring such computer controls would hinder the ability of the auditor to assess the effectiveness and robustness of the clients internal controls. Auditors could no longer audit around the computer, but instead a new approach, auditing through the computer, was being used. Hall (2004) defines auditing through the computer as: à ¢Ã¢â ¬Ã ¦the ability to trace transaction paths from input to output through all parts of the system-manual and automated. The flow of data must be verified as it moves through the system, and the contents of machine readable files must be examined. Internal controls are tested as they operate on the data. The black box is gone. The auditing through the computer approach is suitable for testing controls in complex Information Technology (IT) systems (as suggested in SAS No. 94 The Effect of Information Technology on the Auditors Consideration of Internal Control in a Financial Statement Audit). The motive behind auditing through the computer is to be able to understand and assess the robustness and operating effectiveness of the computer controls within a system. According to Cerullo and Cerullo (2003), this approach is based on the assumption that if controls are adequately developed into the system, then errors are unlikely to slip by undetected, and thus outputs from the system can reasonably be accepted as reliable. Moreover, Hall (2004) suggests that the current trend is towards auditing with the computer, that is, instead of being treated as a black box, the computer is actually used as a tool to access, review and extract files and data from the clients AIS. This approach helps auditors to improve the efficiency and effectiveness of the audit as the computers speed and reliability can be used to review large volumes of data. However, the last two approaches highlight the need for auditors to have an extensive knowledge of computers in order to be able to assess the integrity of the clients computer system or to use the computer as a tool to carry out the audit. 2.1.3 Objective of an Audit in an IT Environment Nonetheless, whether an audit is carried out in an IT environment or not, the objective of the audit remains the same, that is, as expressed by International Federation of Accountants (IFAC) in ISA 200 Overall Objectives of the Independent Auditor and the conduct of an audit in accordance with International Standards on Auditing: To obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, thereby enabling the auditor to express an opinion on whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework The auditor must be able to obtain sufficient and appropriate evidence in order to reduce audit risk to an acceptable low level. In doing so, the auditor would be in a position to express an opinion whether the financial statements prepared by the client give a true and fair view. It is thus fundamental for the auditor to assess the clients IT environment and plan adequately (with the support of standards and guidelines) on whether the use of Computer-Assisted Audit Techniques (CAATs) will be required to gather sufficient appropriate evidence during the audit. 2.1.4 Audit of Public Interest Entities CAATs are commonly used when auditing clients which carry-out all their operations online, such as Online Gaming companies, and when auditing large clients which rely on large and complex IT systems. Examples of the latter could be listed companies, financial institutions and insurance companies, all of which fall under the definition of Public Interest Entities (PIEs). The definition of PIEs varies across countries, but the core element is always the same. In fact, the revised 8th Directive provides with a core definition of PIEs, but it also permits the designation of other entities as PIEs by member states as they deem adequate (based on meeting a number of criteria). The definition is as follows: Entities governed by the law of a Member State whose transferable securities are admitted to trading on a regulated market of any Member Stateà ¢Ã¢â ¬Ã ¦, credit institutions à ¢Ã¢â ¬Ã ¦ and insurance undertakingsà ¢Ã¢â ¬Ã ¦. Member States may also designate other entities as public interest entities, for instance entities that are of significant public relevance because of the nature of their business, their size or the number of their employees. In light of the definition set out by the revised 8th Directive, examples of Maltese PIEs are listed companies, financial institutions, insurance companies, large not for profit entities, and some publicly owned entities; all having a wide range of stakeholders. Due to the public stake in the performance of PIEs, the auditors role and responsibilities in giving an opinion on the financial statements of such entities becomes more important. In fact, the majority of PIEs in Malta are audited by the Big Four audit firms as these firms have the extensive knowledge and resources to carry-out audits of PIEs efficiently and effectively. Big Four Audit firms use CAATs to improve audit efficiency as it allows auditors to perform previous manual routine tasks quickly and efficiently (Zhao et al. 2004). Furthermore, Big Four Audit firms can use CAATs to improve audit effectiveness as more information can be obtained on controls within AISs of the client, and in certain cases 100 percent of the population can be tested (Braun and Davis, 2003). 2.2 Computer Assisted Auditing Techniques (CAATs) 2.2.1 Standards and Guidelines Due to the aforementioned increased reliance on IT systems by clients, new auditing standards and guidelines were needed to provide support and guidance to auditors. With relevance to this study, there are three important standards/guidelines that provide guidance to auditors when carrying-out an audit within an IT environment. SAS No. 94 The Effect of Information Technology on the Auditors Consideration of Internal Control in a Financial Statement Audit provides appropriate guidance to auditors on how to adequately understand and assess the computer controls within an organisation. SAS No. 94 goes on to clarify what the auditor should know in order to be able to understand the automated and manual procedures an entity uses to prepare its financial statements and related disclosures (Yang and Guan, 2004). Furthermore, this auditing standard emphasises on the need to use Computer-Assisted Auditing Techniques (CAATs) to test automated controls, especially in complex IT environments (Cerullo and Cerullo, 2003). ISACA Guideline No. 3 Use Of Computer-Assisted Audit Techniques (CAATs) provide guidelines to auditors on how CAATs can be effectively applied, specifically by providing detailed steps in planning the use of CAATs; performing the work; documenting and reporting. Another standard, SAS No. 99 [should I refer to ISA 240 instead?] Consideration of Fraud in a Financial Statement Audit provides guidance to auditors on how to identify risks of material misstatements whether due to error or fraud. SAS No. 99 also recognises the importance of CAATs in the consideration of fraud, as this standard suggests that in cases where the client relies heavily on computer systems, the auditor should make use of CAATs to detect patterns of fraud. Furthermore, this audit standard highlights the importance of identifying the possibility of management override of controls. 2.2.2 Application of CAATs in Financial Auditing During a study carried out in Sweden by Temesgen (2005) on the Determinants for effective application of software in CAATs it was found that the most used type of CAATs by the big four audit firms in Sweden are CAATs used for simplification of monotonous tasks, such as Microsoft Office and other off-the shelf audit software packages. On the other hand, this study identified that the most effective CAATs such as Test Data, Integrated Test Facility, Parallel Simulation and other experts systems, which would have been more effective in observing electronic audit trails, are less utilised. CAATs can aid the auditor in performing various audit procedures especially when adopting the audit through the computer and audit with the computer approaches. Depending on the requirements of the audit, the auditor can choose to use CAATs to perform specific audit tasks such as drawing a sample, comparing balances between accounting periods, reviewing transactions for fraudulent patterns, testing applications controls, and performing tests of detail. 2.2.2.1 Sampling and Tests of Detail When using CAATs the auditor has the ability to test large volumes of transactions, more than he would have had he done the same process manually. This is one of the advantages of using CAATs. Using the computers speed, reliability, accuracy and robustness the auditor can perform repetitive tasks efficiently and effectively. Additionally, CAATs can also be used to draw samples representing the population and to carry out tests of detail, such as recalculation of discounts on invoices or recalculation of overtime allowances 2.2.2.2 Analytical Procedures ISA 520 Analytical Procedures defines analytical procedures as evaluations of financial information through analysis of plausible relationships among both financial and non-financial data. Furthermore, according to Wilson and Colbert (1991), analytical procedures involve drawing conclusions based on expected amounts calculated by the auditor. In performing such procedures, CAATs can be useful especially when reviewing complex data. These automated techniques are set to compare figures between accounting periods and possibly identify inconsistencies. 2.2.2.3 Test of General and Application Controls CAATs can also aid in testing general and application controls. As required in the audit through the computer approach, such computer aided techniques are used to assess the reliability of internal controls within computerised systems (Watne and Turney, 2002). For this to be successful the auditor must first understand how the clients system works, and then various CAATs can be applied to test the operating effectiveness of the clients system controls. 2.2.2.4 Fraud Detection Recent fraud scandals such as the cases of Enron and Worldcom, increased the importance given to performing audit procedures with the objective to identify fraudulent activities. As organisations use computer technology to process information, weak computerised internal controls or the lack thereof would increase the risk of fraud occurring through computer assisted means (Coderre, 2000). In fact, SAS No. 99 Consideration of Fraud in a Financial Statement Audit proposes the use of CAATs for identifying fraudulent transactions and management override of controls. Digital Analysis is one type of CAAT with the specific purpose to identify fraudulent transactions (Hall 2004). This approach is used to identify inconsistencies in digits based on statistical properties through the use of Benfords Law. Additionally, according to Coderre (2000), as auditors develop a more systematic knowledge of fraudulent patterns within organisation, they can create a fraud profile which identifies the main fraud areas and patterns. This could then function as a template and be used when auditing different organisations. 2.3 Types of Computer Assisted Auditing Techniques CAATs are often divided into two categories, that is, CAATs used by the auditor to review and extract data (auditing with the computer); and CAATs used for testing the controls within computerised AISs of clients (auditing through the computer). 2.3.1 Reviewing and Extracting Data Files Compared with the techniques used for testing controls within AISs, CAATs used for reviewing and extracting data may require relatively less computer knowledge to use. Auditors may use these techniques to review and extract transaction and standing data in order to use it to perform substantive tests or test of controls. Two types of CAATs generally falling in this category are the Data File Interrogation and Embedded Audit Module techniques. 2.3.1.1 Data File Interrogation Data File Interrogation is about using the computer as a tool to review large volumes of data (Auditnet, 2003). With the use of computer software, the auditor can use the computers speed and reliability to perform tasks such as searching for missing or duplicate transactions; and comparing the contents of two files and printing a report containing the results with exceptions and/or record matches. Data File Interrogation can also be used to extract representative samples of data from the population to be used at a later stage in the audit. 2.3.1.2 Embedded Audit Module (EAM) As the name suggests, an Embedded Audit Module is a programmed module embedded in the clients computer system to review and capture data based on predetermined criteria set-out by the auditor (Auditnet, 2003). Transactions are examined as they are inputted in the system. The objective of the EAM is to capture those transactions which fall under the parameters set-out by the auditor. These transactions are then copied and stored in an audit log file for subsequent review from the auditor. The transactions which are captured by the EAM can then be used by the auditor to perform substantive tests. One the advantages of using Embedded Audit Modules is that it provides the auditor with data which is captured throughout the audit period and thus reduce the time and amount of work the auditor must do to identify transactions to be used for substantive testing at a later stage. On the other hand, one major limitation of EAM is that it cannot be easily added to the clients system once it is operational and thus this technique is more useful when the clients system is still in the design stage (Auditnet, 2003). 2.3.2 Testing Controls within Accounting Information Systems In contrast to the first category of techniques discussed above, there are CAATs which the auditor uses to audit through the computer. According to Braun and Davis (2003) these CAATs are used by auditors to examine the internal logic of the application. This means that the objective of such techniques is to assess the integrity and operational effectiveness of the controls within the clients computerised system. Three techniques are commonly used in the audit through the computer approach and these are Test Data, Integrated Test Facility (ITF), and Parallel Simulation. 2.3.2.1 Test Data When using the Test Data method, the auditor conducts testing of the clients system by inputting simulated test transactions into the system. The facility to design the test data gives the auditor the ability to decide what to and not to test. These test transactions are processed by the system and then the auditor compares the processed results with expected output. Any differences between the processed results and the expected results by the auditor could indicate a logic or control problem within the clients system (Braun and Davis, 2003). On the other hand, if no exceptions occur between the processed results and the expected results, then the auditor can reasonably assume that the systems controls operate effectively under normal circumstances. As suggested by Watne and Turney (2002), the objective of performing substantive testing with test data is to determine the accuracy of that computer processing for which a test record is submitted. Furthermore, test data can also be used to test the error detection capabilities of the system and to test the accuracy of reports produced by such system. The test data approach is commonly used by auditors as it requires limited computer knowledge and it is relatively easier to use when compared to other CAATs. Additionally it provides the auditor with an understanding of how the system operates (Auditnet, 2003). On the other hand, when creating the test data transactions the auditor may not be allowing for specific circumstances that may occur when the system is live and may lead the auditor making wrong assumptions on the integrity of the clients system controls. 2.3.2.2 Integrated Test Facility (ITF) Watne and Turney (2002) define Integrated Test Facility as a technique whereby the auditor creates simulated transactions, intermixes the transactions with a clients actual transactions, waits for the processing of the intermixed transactions, and then analyses the processing of the simulated transactions. Figure 2.2, as depicted by Auditnet in its Monograph Series Principles of Computer Assisted Audit Techniques (2003), illustrates the in-built testing facility/module which can be used for audit testing. The process is the same as that for the test data approach. The difference between the two methods is that in the test data approach the auditor uses a copy of the clients system to input the test transactions. On the other hand, when using the ITF method, the auditor actually inputs the test transactions in the clients system when running live under normal circumstances. As depicted in Figure 2.2, the system then processes the clients actual data intermixed with the auditors test data. Output is then separated again into client output and test output. The test output is compared with the auditors expected results and any deviations from the expected results are highlighted. Thus, this provides the auditor with a more accurate observation of controls within the system. Figure 2.2 Integrated Test Facility The advantages that ITF has on test data are that it allows the auditor to make unscheduled regular testing on the system when its live, and it provides live evidence on the operation effectiveness and integrity of the clients system. However, when using this method, auditors should give particular attention to identifying and removing the test transactions from the clients records once the audit testing is complete as this may hinder the integrity of the clients system. 2.3.2.3 Parallel Simulation Similar to the Test Data approach and ITF, parallel simulation is used to test the integrity and operating effectiveness of the clients application (Hunton, Bryant and Bagranoff, 2004). Figure 2.3 illustrates the process in using parallel simulation as depicted by Auditnet (2003). Watne and Turney (2002) define parallel simulation as the construction of a processing system for an accounting application and the processing of actual data through both the clients program and the auditors program. In simpler terms, the auditor designs an application which simulates the clients application. The simulated application should contain the appropriate controls that the auditor is expected to find in the clients application. Actual data (transactions occurring from the normal day-to-day running of the clients business) is then inputted in both the clients and simulation applications. The auditor then compares the output produced by the simulated application with that produced by the clients application. Figure 2.3 Parallel Simulation Assuming that the simulation application contains all the appropriate controls, then output from the simulation application should match with output from the clients application. If there are differences between the outputs produced by the two systems, then the auditor may infer that the input, processing and output controls within the clients application are not operating effectively. As the ITF technique, parallel simulation enables the auditor to test the clients system under normal operations. Furthermore it enables the auditor to use live data in testing controls unlike with the Test Data approach and ITF where test transactions are used. On the other hand, this technique requires extensive computer knowledge to be able to design a simulation application. Additionally, the cost for developing the simulation application can be relatively high (Watne and Turney, 2002) As discussed in this chapter, CAATs provide means of improving the efficiency and effectiveness of the audit. However, as correctly stated by Brazina and Leauby (2004) CAATs are not a substitute for auditor judgement. It is crucial for auditors to use guidelines (such as ISACA Guideline No. 3) in order to plan the use of such techniques during the audit as lack of planning will eventually hinder the benefits derived from the use of CAATs. Particular considerations should also be given to the IT knowledge and experience of the audit team; the access available to the clients computer systems; and the impracticability of performing manual tests when auditing complex automated systems.
Sunday, January 19, 2020
Healthy Lifestyle Final Research Report
Life SLEEP AND HEALTHY LIFESTYLE 1 Sleep and Healthy Lifestyle National University of Singapore Undergraduates Profile Jiexuan Wang SM2 Group 1 National University of Singapore SLEEP AND HEALTHY LIFESTYLE 2 Sleep and Healthy Lifestyle National University of Singapore Undergraduates Profile Sleeping, along with other healthy life habits has arisen awareness in recent years. As will be stated later, the majority of university undergraduates rarely took healthy living seriously.University students have long been known, as claimed by Dement (1997), to burn the midnight oil and maintain an unhealthy lifestyle, which could be potentially hazardous to their health condition. Apart from dozing off in the class, sleeping deprivation and poor sleeping quality led to many long-term effects on the health conditions. Recently, we conducted a survey among the National University of Singapore (NUS) undergraduates to explore their knowledge of healthy lifestyle and sleeping habits (see Appendix A In terview Questions).The research mainly covered the concept of a healthy lifestyle, the sleeping hours and rituals. The aim of this paper is to reveal the general sleeping and healthy lifestyle conditions among NUS undergraduates and to revoke awareness on the healthy lifestyle and sleeping issue. Methodology The primary evidence was collected from our interviews, and several related materials were analyzed as subsidiary resources. We conducted face-to-face interviews and recorded down the responds from respondents. Six faculties were involved in the research, including Faculty of Science, Faculty of Art and SocialSLEEP AND HEALTHY LIFESTYLE 3 Science, Faculty of Engineering, Faculty of Business, School of computing and School of design and environment. Because of the limitation of the research method, we have only covered 96 respondents in our research. Results and Discussion This research covers the concept of a healthy lifestyle, sleeping deprivation and other related perspectives . The result is to some extent in accordance with our expectation, but some of the problems of sleeping disorders and deprivation have grabbed our attention. This section will discuss these topics in detail.Healthy lifestyle concept The concept of a healthy lifestyle may vary according to different people. From the research, it is clear that sleep, nutrition and exercise are major contributing factors, with some of the respondents emphasizing the importance of scheduled and balanced lifestyle. However, they could only give an idea of the concept without knowing further about this topic. The following Figure 1 presents an idea of the respondentsââ¬â¢ understanding of healthy lifestyle. 71 4 5 5 6 4 8 1 1 80 60 40 20 0 42 51 Figure 1 Healthy lifestyle Concept of NUS undergraduates number of espondents SLEEP AND HEALTHY LIFESTYLE 4 Sleeping hours Scientists accentuate the importance of length of sleep, suggesting a six to eight hours of sleep every night. Insufficient sleep may lead to diminishing productivity, tendency to make mistakes and most dangerously, unintended sleep. Figure 2 shows the sleeping hours among the respondents. The percentage of sleep deprivation among NUS undergraduates is sobering. 18 out of 95 respondents stated that they have less than 6 hours of sleep each day, and as one of the respondents added, ââ¬Å"There were many students dozing off during lectures. In addition, some of the respondents gave details of the sleeping time at night, ranging from eleven oââ¬â¢clock to two or three oââ¬â¢clock in the morning, and even shockingly, four or five in the morning when there is no lecture in the morning. However, noting that our biological rhythms work just the other way around, the sleeping habits of the majority of undergraduates are unhealthy. Reports (Fredrik, 2007) indicated that the period of 11 oââ¬â¢clock in the evening to 3 oââ¬â¢clock in the morning is when the body goes through a detoxification process and any time be tween 5 oââ¬â¢clock to 7 oââ¬â¢clock in the morning is suitable for defecation process. 0 60 40 20 0 below 6 sleeping hours 6 to 8 above 8 18 5 72 Figure 2 Sleeping Hours among Undergraduates in NUS SLEEP AND HEALTHY LIFESTYLE 5 Sleeping Rituals Sleeping rituals could affect the sleeping efficiency and quality of sleep. Figure 3 illustrates the major sleeping rituals among the NUS undergraduates. One major factor is eating. Eating before bedtime has been a long-discussed topics among scientists. It is a two-edged sword, for sleep-benefit drinks such as a cup of warm milk can improve the efficiency of sleep while most snacks taken before bedtime are well known to be weight gaining.Interviews with respondents reveal that most of them will choose to eat before bedtime if they are hungry. However, burning the midnight oil easily contributes to bedtime eating habit. Besides, scientists claim that eating within three hours before bedtime is unhealthy (Taft, 2012). The research also reveals that the second most favorable activity before bedtime is to exercise, which was proved to be beneficial to the improvement of sleeping quality, as stated in (Wooten, 2007).Among other common sleeping rituals, recreations like movie watching may cause an excitement before sleeping time and resulted in sleeping disorder. number of respondents Exercising Chatting Set Alarm Shower Go Out Listening to Music Reading 25 12 12 9 37 1 1 3 2 1 16 15 15 19 Figure 3 Things NUS Undergraduates Do before Sleep SLEEP AND HEALTHY LIFESTYLE 6 Conclusion The research reveals that the majority of undergraduates have a relevantly clear concept of a healthy lifestyle and that the sleeping pattern of the majority of undergraduates is reasonably healthy.The overall results from each faculty were mostly the same (see Appendix B). However, when it comes to sleeping hours and sleeping rituals, much can be done to improve the quality and efficiency of sleep, in order to avoid impaired performances and unintended sleep during daytime. The significance of the study of sleeping patterns is obvious, for it reveals the healthy condition of undergraduates and possibly revokes awareness of sleeping issue among NUS undergraduates. (846 words) SLEEP AND HEALTHY LIFESTYLE 7 References Fredrik, P. (2007). When is the Best Time to Sleep?.Retrieved November 30, 2012 from http://www. ineedmotivation. com/blog/2007/10/when-is-the-best-time-to-sleep/ Taft, W. (2012). Stop eating three hours before bed. Retrieved November 30, 2012 from http://willtaft. com/eat-at-least-3-hours-before-going-to-sleep/ Dement, W. (1997). Sleepless at Stanford. In What all undergraduates should know about how their sleeping lives affect their waking lives. Retrieved November 30, 2012 from Stanford University, Center of Excellence for the Diagnosis and Treatment of Sleep Disorders Web site: http://www. stanford. du/~dement/sleepless. html Wooten, V. D. (2007). Discovery Health: ââ¬Å"How to Fall Asleepâ⬠. Retri eved November 30, 2012 from http://health. howstuffworks. com/mental-health/sleep/basics/how-to-fall-asle ep. htm SLEEP AND HEALTHY LIFESTYLE 8 Appendix A Interview Questions 1. What is your concept of a healthy lifestyle? 2. What do you think are the factors that represent a healthy lifestyle? 3. Do you think that sleep is essential in maintaining a healthy lifestyle? Why? 4. How much sleep do you normally have? Is it any different during examinations? 5. Do you have any leeping ritual-à ? a series of actions that you usually carry out-à ? before going to sleep? How long does it take you to do this? 6. Do you eat before bedtime? A. What food/drink helps you to sleep? How does it help you to sleep? B. What food/drink prevents you to sleep? How does it prevent you to sleep? 7. Do you exercise before bedtime? What type of exercise do you do? How long does it take you to do this? 8. What other activities do you do before sleeping? Do/does these/this help or prevent you to sleep? SL EEP AND HEALTHY LIFESTYLE 9 Appendix B Research Data (Original)
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