Homelessness Essay -- essays research papers

Homelessness   Ã‚  Ã‚  Ã‚  Ã‚  Homelessness as an issue in today's society is largely ignored. To many, the problem of homelessness is invisible or barely noticed. When these people do see the homeless it is found in the form of beggars who need to â€Å"pull themselves up by their bootstraps† or mentally ill people who â€Å"just can't help themselves†. In either case the central point remains; the homeless must be people who are incapable or unwilling to help themselves. After all, wouldn't they stop being homeless if they just tried? These sorts of rationalizations cover a more disturbing truth; that for many in today's society, the spectre of homelessness is more pressing of a problem than helping those who are already on the streets. The millions living below the poverty line live in constant fear that at any time an event may occur that will drive them below the cultural and economic radar. Therefore, one major effect of homelessness is the creation of a threshold that force s people to remain in poverty for fear of losing what meager possessions they have.   Ã‚  Ã‚  Ã‚  Ã‚  The economic structure of the US, while changing from a product-based to a service-based job pool, remains with a similar split of the rich and the poor that has existed throughout the world since the beginning of recorded history. The illusion of the middle class in the 1950s created an expectation in modern America that great material achievement is not just possible but almost a bir... Homelessness Essay -- essays research papers Homelessness   Ã‚  Ã‚  Ã‚  Ã‚  Homelessness as an issue in today's society is largely ignored. To many, the problem of homelessness is invisible or barely noticed. When these people do see the homeless it is found in the form of beggars who need to â€Å"pull themselves up by their bootstraps† or mentally ill people who â€Å"just can't help themselves†. In either case the central point remains; the homeless must be people who are incapable or unwilling to help themselves. After all, wouldn't they stop being homeless if they just tried? These sorts of rationalizations cover a more disturbing truth; that for many in today's society, the spectre of homelessness is more pressing of a problem than helping those who are already on the streets. The millions living below the poverty line live in constant fear that at any time an event may occur that will drive them below the cultural and economic radar. Therefore, one major effect of homelessness is the creation of a threshold that force s people to remain in poverty for fear of losing what meager possessions they have.   Ã‚  Ã‚  Ã‚  Ã‚  The economic structure of the US, while changing from a product-based to a service-based job pool, remains with a similar split of the rich and the poor that has existed throughout the world since the beginning of recorded history. The illusion of the middle class in the 1950s created an expectation in modern America that great material achievement is not just possible but almost a bir...

Extracurricular Activities Essay -- High School Education Essays

Extracurricular Activities Research was performed on the claim of fact that students involved in extracurricular activities receive higher grades than those not involved in activities. This topic was studied because high school budgets are meager, and the administrations of these schools want to spend the money efficiently. Consequently, funding for extracurricular activities may be decreased. This report examines the correlation between extracurricular activities and academic performance. Scope The scope of the investigation only includes high school students and the relationship between their involvement in activities and their academic performance. Some collegiate level studies were used since the benefits of extracurricular activities in high school and college are the same. Methods Three experts in different fields that have knowledge of this area of research were interviewed. Laura Bestler, assistant director of student activities at the Iowa State University Student Activities Center, was interviewed since she is an expert on the activities that take place on the Iowa State campus and the benefits students attain by becoming involved in activities. Matt Craft, president of the Government of the Student Body at Iowa State University, was also interviewed because the Government of the Student Body, or GSB, supports and funds many campus activities. The intention of this component of the research was to discover why the GSB finds extracurricular activities so beneficial that they choose to financially support them. Erin Fowkes, a high school counselor at Battle Creek-Ida Grove High School in Ida Grove, Iowa, was interviewed to obtain information as to why it is important for students to participate in activ... ... do involved students get better grades? Does it matter what type of activity the student is in? Why are clubs and organizations funded by the university? How are activities a vital component of a well-rounded education? Works Cited Berson, Judith S. (1996, March). Stuent Perceptions of the Intercollegiate Athletic Program at a Community College. Paper Presented at the Annual Convention for the National Association of Student Personnel Administrators, Atlanta, GA. ERIC Document ED404607. Bestler, Laura. Telephone Interview. 11 Oct. 1999. Craft, Matthew. Telephone Interview. 11 Oct. 1999. Fowkes, Erin. Telephone Interview. 11 Oct. 1999. Rombokas, Mary. (1995, October). High School Extracurricular Activities and College Grades. Paper Presented at the Southeastern Conference of Counseling Personnel, Jekyll Island, GA. ERIC Document ED391134.

Importance of Colloidal Dispersion in Pharmacy

Importance of colloidal dispersion in pharmacy Pharmaceutical Applications of colloids: Colloids are extensively used for modifying the properties of pharmaceutical agents. The most common property that is affected is the solubility of a drug . However, colloidal forms of many drugs exhibits substantially different properties when compared with traditional forms of these drugs. Certain medicinals have been found to possess unusual or increased therapeutic properties when formulated in the colloidal state.Another important pharmaceutical application of colloid is their use as drug delivery system. The most often used colloid type drug delivery systems include hydrogels, microspheres, microemulsions, liposomes, micelles, nanoparticles and nanocrystals. Here we mention the main characteristics of each colloidal delivery system. Hydrogels: Hydrogel is a colloidal gel in which water is the dispersion medium. It (also called aquagel) is a network of polymer chains that are hydrophilic, som etimes found as a colloidal gel in which water is the dispersion medium.Hydrogels are highly absorbent (they can contain over 99% water) natural or synthetic polymers. Hydrogels also possess a degree of flexibility very similar to natural tissue, due to their significant water content. These hydrogels have the ability to sense changes of pH, temperature, or the concentration of metabolite and release their load as result of such a change Natural and synthetic hydrogels are used for wound healing, as scaffolds in tissue engineering, and as sustained- release delivery systems.When used as scaffolds for tissue engineering, hydrogels may contain human cells to stimulate tissue repair, since they are loaded with pharmaceutical ingredients, hydrogels provide a sustained drug release. Light-sensitive, pressure- responsive, and electro-sensitive hydrogels also have the potential to be used in drug delivery. Environmentally sensitive hydrogels include slow response time, limited biocompatibi lity, and biodegradability. Hydrogel used as sustained-release drug delivery systems. it provide absorption, desloughing and debriding capacities of necrotics and fibrotic tissue. ydrogels that are responsive to specific molecules, such as glucose or antigens can be used as biosensors, as well as in DDS. Also used in disposable diapers where they â€Å"capture† urine, or in sanitary napkins, contact lenses (silicone hydrogels, polyacrylamides). Medical electrodes using hydrogels composed of cross-linked polymers (polyethylene oxide, polyAMPS and polyvinylpyrrolidone). hydrogel used as water gel explosives, rectal drug delivery and diagnosis. Other, less common uses include, breast implants, granules for holding soil moisture in arid areas, dressings for healing of burn or other hard-to-heal wounds.Wound gels are excellent for helping to create or maintain a moist environment, reservoirs in topical drug delivery; particularly ionic drugs, delivered by iontophoresis (see ion ex change resin), Common ingredients are e. g. polyvinyl alcohol, sodium polyacrylate, acrylate polymers and copolymers with an abundance of hydrophilic groups. Natural hydrogel materials are being investigated for tissue engineering; these materials include agarose, methylcellulose, hyaluronan, and other naturally derived polymers. However if the achievements of the past can be extrapolated into the future, it is likely that responsive hydrogels with a wide array of desirable properties will be forthcoming. Microparticles: Microparticles are small loaded microspheres of natural or synthetic polymers. Microparticles was initially developed as carriers for vaccines and anti-cancer drugs. More recently, novel properties of Microparticles have been developed to increase the efficiency of drug delivery and improve release profiles and drug targeting.Several investigations have focused on the development of methods of reducing the uptake of the nanoparticles by the cells of the reticuloendo thelial system and enhance their uptake by the targeted cells. Functional surface coatings of non-biodegradable carboxylated polystyrene or biodegradable poly (D,L- lactide-co-glycolide) microspheres with poly(L-lysine)-g-poly (ethylene glycol) (PLL-g-PEG) were investigated in attempts to shield them from nonspecific phagocytosis and to allow ligand- specific interactions via molecular recognisition.It was found that coatings of PLL-g-PEG- ligand conjugates provided for the specific targeting of microspheres to human blood- derived macrophages and dendritic cells while reducing non- specific phagocytosis. Microparticles can also be used to facilitate nontraditional routes of drug administration. It was found that Microparticles can be used to improve immunization using the mucosal route of administration of therapeutics. It was found in this study that mucosal route of administration of therapeutics can translocate to tissues in the systemic compartment of the immune system and prov oke immunological reactions. Micro & Nano-Emulsions:Microemulsions are excellent candidates as potential drug delivery systems because of their improved drug solubilization, long shelf life, and ease of preparation and administration. Three distinct Microemulsions- oil external, water external, and middle phase- can be used for drug delivery, depending upon the type of the dug and the site of action. In contrast to Microparticles, which demonstrate distinct differences between the outer shell and core, microemulsions are usually formed with more or less homogeneous particles. Microemulsions are use for controlled release and targeted delivery of different pharmaceutics agents.For instance, microemulsions were used to deliver oligonucleotides (small fragments of DNA) specifically to ovarian cancer cells. In contrast to microemulsions, Nanoemulsions consist in very fine oil-in-water dispersions, having droplets diameter smaller than 100 nm. Compared to microemulsions, they are in a me ta stable state, and their structure depends on the history of the system. Nanoemulsions are very fragile systems. The nanoemulsions can find applications in skin care due to their good sensorial properties (rapid penetration, merging textures) and their biophysical properties (especially their hydrating power).Liposomes: Liposomes consist of an outer uni – or multilamellar membrane and an inner liquid core. In most cases liposomes are formed with natural or synthetic phospholipids similar to those in cellular plasma membrane, because of this similarity, liposomes are easily utilized by cells. Liposomes can be loaded by pharmaceutical or other ingredients by two principal ways: Lipophilic substances can be associated with liposomal membrane, and hydrophilic substances can be dissolved in the inner liquid core of liposomes.To decrease uptake by the cells of the reticuloendothelial system and/or enhance their uptake by the targeted cells, the membrane of liposomes can be modifi ed by polymeric chains and/or targeting moieties or antibodies specific to the targeted cells, because they are relatively easy to prepare, biodegradable, and non- toxic, liposomes have found numerous applications as drug delivery systems. Liposomes are of colloidal dimensions and are preferentially taken up by the liver and spleen. Hence, principle of colloids is also used in targeted drug delivery system. Liposomes are used for drug delivery due to their unique properties.A liposome encapsulates a region on aqueous solution inside a hydrophobic membrane; dissolved hydrophilic solutes cannot readily pass through the lipids. Hydrophobic chemicals can be dissolved into the membrane, and in this way liposome can carry both hydrophobic molecules and hydrophilic molecules. To deliver the molecules to sites of action, the lipid bilayer can fuse with other bilayers such as the cell membrane, thus delivering the liposome contents. By making liposomes in a solution of DNA or drugs (which wo uld normally be unable to diffuse through the membrane) they can be (indiscriminately) delivered past the lipid bilayer.There are three types of liposomes – MLV (multilamellar vesicles) SUV (Small Unilamellar Vesicles) and LUV (Large Unilamellar Vesicles). These are used to deliver different types of drugs. Liposomes are used as models for artificial cells. Liposomes can also be designed to deliver drugs in other ways. Liposomes that contain low (or high) pH can be constructed such that dissolved aqueous drugs will be charged in solution (i. e. , the pH is outside the drug's pI range). As the pH naturally neutralizes within the liposome (protons can pass through some membranes), the drug will also be neutralized, allowing it to freely pass through a membrane.These liposomes work to deliver drug by diffusion rather than by direct cell fusion. Another strategy for liposome drug delivery is to target endocytosis events. Liposomes can be made in a particular size range that makes them viable targets for natural macrophage phagocytosis. These liposomes may be digested while in the macrophage's phagosome, thus releasing its drug. Liposomes can also be decorated with opsonins and ligands to activate endocytosis in other cell types. The use of liposomes for transformation or transfection of DNA into a host cell is known as lipofection.In addition to gene and drug delivery applications, liposomes can be used as carriers for the delivery of dyes to textiles, pesticides to plants, enzymes and nutritional supplements to foods, and cosmetics to the skin. Another interesting property of liposomes is their natural ability to target cancer. The endothelial wall of all healthy human blood vessels is encapsulated by endothelial cells that are bound together by tight junctions. These tight junctions stop any large particles in the blood from leaking out of the vessel.Tumour vessels do not contain the same level of seal between cells and are diagnostically leaky. This abil ity is known as the Enhanced Permeability and Retention effect. Liposomes of certain sizes, typically less than 200 nm, can rapidly enter tumour sites from the blood, but are kept in the bloodstream by the endothelial wall in healthy tissue vasculature. Anti-cancer drugs such as Doxorubicin (Doxil), Camptothecin and Daunorubicin (Daunoxome) are currently being marketed in liposome delivery systems. Micelles: Micelles are similar to liposomes but they do not have an inner liquid compartment.Therefore they can be used as water- soluble biocompatible micro containers for the delivery of poorly soluble hydrophobic pharmaceuticals. Similar to liposomes their surface can be modified with antibodies (immunomicelles) or other targeting moieties providing the ability of micelles to specifically interact with their antigens. One type of micelles pluronic block copolymers, are recognized as pharmaceutical excipients listed in the U. S and British Pharmacopoeia. They have been extensively used in a variety of pharmaceutical formulations including delivery of low molecular mass drugs, polypeptides, and DNA.Furthermore, Pluronic block copolymers are versatile molecules that can be used as structural elements of polycation- based gene delivery system. Nanoparticles: Nanocapsules are sub-microscopic colloidal carrier systems composed of an oily or an aqueous core surrounded by a thin polymer membrane. Nanoparticles are the colloidal particulate systems with size ranging between 1-1000 nm. Based on the arrangement of drug and polymer matrix, nanoparticles can be classified into two types: nanospheres and nanocapsules . In nanospheres, rugs are either adsorbed or entrapped inside the polymeric matrix. In nanocapsules, drugs are confined to the inner liquid core while the external surface of nanoparticles is covered by the polymeric membrane. polymeric nanoparticles have gained considerable attention as potential drug delivery systems due to its targetability to particular organ /tissue and ability to deliver protein and peptide via oral route. Nanoparticles for drug delivery are generally made up of biocompatible and biodegradable polymers obtained from either natural or synthetic source.Natural polymers include chitosan, albumin, rosin, sodium alginate and gelatin while, synthetic polymers include poly (lactic acid) PLA, poly (D, L-glycolide), poly (lactide-co-glycolide), poly (caprolactones) (PCL) and poly (cyanoacrylates). The kinetics of drug release from nanoparticles depends on the strength of hydrophobic interactions between the polymer and drug and polymer degradation rate. The uptake and distribution of nanoparticles depend on its size. Nanoparticles of size ~10 nm are utilized for extended circulation, while ~100 and ~200 nm particles are utilized for passive targeting and intracellular drug delivery respectively.Though nanoparticles have many advantages over other conventional drug delivery systems certain properties like surface hydrophobicity and surface charge needs to be altered so as to increase the uptake of nanoparticles into cells. This can be done by judiciously manipulating the use of polymers. Coating the nanoparticles with chitosan which is positively charged significantly enhances the uptake and modulates the drug efflux of anticancer agents. Moreover, attachment of poly (ethylene glycol) moieties to the surface of nanoparticles increases the hydrophilicity and hence decreases the uptake by macrophages.Recent studies by Yoncheva et al. concluded that amino-pegylated poly (methyl vinyl ether-co-maleic anhydride) nanoparticles were able to cross the cell membrane of the absorptive enterocytes in a better way. Nanoparticles are characterized by a variety of techniques such as dynamic light scattering (DLS), electron microscopy (TEM or SEM), atomic force microscopy (AFM), Fourier transform infrared spectroscopy (FTIR), x-ray photoelectron spectroscopy (XPS), powder X-ray diffraction (XRD), matrix-assisted laser de sorption/ionization time-of-flight mass spectrometry (MALDI-TOF), and magnetic resonance (NMR).Two technologies can be used to develop such Nanocapsules: the interfacial polymerization of a monomer or the interfacial nano deposition of a performed polymer. Solid lipid nanoparticles are developed at the beginning of the 1990’s as an alternative carrier system to emulsions, liposomes, and polymeric nanoparticles. They are used in particular in cosmetic and pharmaceutical formulations. A novel nano-particle based drug carrier for photodynamic therapy has been developed.This carrier can provide stable aqueous dispersion of hydrophobic photo-sensitizers; yet preserve the key step of photo generation of singlet oxygen, necessary for photodynamic action. Nanoparticles have also found applications as nonviral gene delivery systems. Advantages of nanoparticles a) Longer shelf-stability b) High carrier capacity c) Ability to incorporate hydrophilic and hydrophobic drug molecules d) Can be administered via different routes e) Longer clearance time f) Ability to sustain the release of drug ) Can be utilized for imaging studies h) Increase the bioavailability of drugs i) Targeted delivery of drugs at cellular and nuclear level j) Development of new medicines which are safer k) Prevent the multi-drug resistance mediated efflux of chemotherapeutic agents l) Product life extension Nanocrystals: Inorganic crystals that interface with biologic systems have recently attracted widespread interest in biology and medicine. To explore the feasibility of in vivo targeting by using semiconductor quantum dots (qdots), which are small (

Additional Study Questions

What Is the difference between transaction processing systems, management information systems, and decision support systems? Transaction processing systems – document financial activities Management Information systems – used to collect qualitative as well as quantitative information for decision making within organizations Decision support systems – help the developers of an ASS identify what information they need for their planning, decision making, and control functions How is a flowchart used?A document flowchart traces the physical flow of documents wrought an organization?that is, the flow of documents from the departments, groups, or individuals who first created them to their final destinations. How is the accounting Information system documented? An accounting information system Is a collection of data and processing procedures that creates needed Information for Its users. An Information system's components: Data or Information Is Input, processed, and output as Information for planning, decision-making, and control purposes.What are effective coding systems used in ASS? (1) mnemonic codes, (2) sequence codes, (3) block codes. And (4) group codes. How do accounting information software packages differ? Owners will have to consider what tasks they'll want their system to accomplish, identify what software package or packages can perform these tasks, and perhaps evaluate several different computer hardware configurations that might support these packages. What are the roles of accounting Information systems In e-commerce?Enterprise resource management (ERP) software such as SAP are particularly Important to electronic commerce (e-commerce) applications?for example, because a simple sale over the Internet simultaneously affects accounts receivable, inventory, and racketing subsystems. How do accounting information software packages differ by business size? The type of accounting software package used in businesses depends on the size of company operations, number of users and different segments or departments in a company.Do enterprise resource planning systems add productivity to a business enterprise? Enterprise resource management (ERP) software enables businesses and government agencies to transmit and manipulate financial data on an organization-wide basis. How could unethical behavior related to the use of information systems impact a acceptable and then acting accordingly. Ethics can govern organizations as well as individuals. An example is the practice of unauthorized software copying.How can a business secure its electronic financial data? The Fair Employment Practices Guidelines suggest that company policies cover issues such as (1) who owns the computer and the data stored on the computer, (2) what purposes the computer may be used (e. G. , primarily for business purposes), and (3) what uses are unauthorized or prohibited. Further, employers should specifically identify the types of acceptable and u nacceptable uses, with some examples. What are some vulnerabilities and threats in information systems? The data that are input manually to a system are particularly vulnerable to compromise – Viruses can hide in e-mails from friends and colleagues because their computer systems have been infected. How would input controls, processing controls, and output controls be used? Data input controls ensure the accuracy, completeness, and timeliness of data during its conversion from its original source into computer data, or entry into a computer application. Data processing controls are used to ensure the accuracy, completeness, ND timeliness of data during either batch or online processing.Data output controls ensure the integrity of output and the correct and timely distribution of any output produced. What are parts of an information security system? An information security management system (ISMS) is a set of policies concerned with information security management or IT related risks. How do disaster risk management practices benefit a company? An organization's disaster recovery plan describes the procedures to be followed in the event of an emergency, as well as the role of every member of the disaster recovery team (which s made up of specific company employees).What are the techniques used for analyzing internal control systems? Review existing documentation or create new materials. Observe the current system in operation. Use questionnaires and surveys. Review internal control procedures. Interview system participants. How do internal auditing and external auditing of information systems differ? In an internal audit, a company's own accounting employees perform the audit, whereas accountants working for an independent CPA firm conduct an external audit. What are information system audits?The auditor will first decide if computer examination of the computer-based information system itself What potential risks must be evaluated during an information sy stem audit? The auditors will perform compliance testing to ensure that the controls are in place and working as prescribed. This may entail using some computer-assisted audit techniques (Scats) to audit the computerized ASS. These involve the use of computer processes or controls to perform audit functions, such as sorting data to detect duplicate accounts payable invoice numbers. Finally, the auditor will need to obstructively test some account balances.What control procedures should be used to minimize risks in an information system? The desirability of an internal control procedure is a function of its ability to reduce business risk. In fact, it is the business risk itself that is important, not the internal control system. Why is a financial statement audit required? In performing financial statement audits, the auditors gather and evaluate audit evidence to form an opinion about whether the financial statements follow the appropriate criteria, usually generally accepted accou nting principles.The auditors must gather sufficient appropriate audit evidence to provide a reasonable basis for their opinion on the financial statements. What are the auditor's responsibilities in performing an audit engagement? The auditor may make separate assessments of the two risks or an overall assessment of the risk of material misstatement for the relevant assertions. How are generally accepted auditing standards used? These adopted and issued standards are required to be followed when auditors audit the financial statements (and internal control) of issuers of securities (public companies).What analytical procedures are used during an audit? A simple analytical procedure is to compare revenue and expense amounts for the current year to those of prior periods, noting significant differences. A more sophisticated analytical procedure might involve the development of a multiple regression model to estimate the amount of sales for the year using economic and industry data. A nalytical procedures also may involve computations of percentage relationships of various items in the financial statements, such as gross profit percentages.In all these approaches, the auditors attempt to identify unexpected differences or the absence of expected differences. Such differences may indicate misstatements in the financial statements that should be investigated fully by the auditors. How is an audit engagement planned? The requirements for the engagement include the financial statements to be audited, any other requirements (e. G. , regulatory filings), and the timing of the engagement. Engagement What is included in an audit engagement letter? The objective and scope of the audit – The responsibilities of the auditor The responsibilities of management and identification of the applicable financial reporting framework – Other information [fee arrangements, billings, timings, and other specific terms – Reporting What is the relationship between aud it risk and materiality? Audit risk – at the overall engagement level, this is the risk that the auditors may unknowingly fail to appropriately modify their opinion on financial statements that are materially misstated.At the financial statement assertion level, it is the risk that a particular assertion about an account balance is materially misstated. Materiality – recognizes hat some matters are important to the fair presentation of financial statements, while others are not. The materiality concept is basic to the audit, because the audit report states that an audit is performed to obtain reasonable assurance about whether the financial statements are free of material misstatement. What risks are present that affect the procedures to be used during an audit? Complexity of calculations involved.Risk of fraud. Selection and application of accounting policies. Internal and external circumstances giving rise to business risks (e. G. , technological change in the indust ry). Recent developments in the industry and economy. How do the ethical standards set by the American Institute of Certified Public Accountants (CPA), Securities Exchange Commission (SEC), and Government Accounting Office (GAO) differ? CPA – The national professional organization of Spas engaged in promoting high professional standards to ensure that Spas serve the public interest.SEC – A government agency authorized to regulate companies seeking approval to issue securities for sale to the public. GAO – The Governmental Accounting Standards Board (GABS) was formed in 1984 to establish and improve tankards of financial accounting for state and local government entities. How do rules of independence impact the CPA and the client? It is important to recognize that independence concerns exist both at the individual CPA level and at the public accounting firm level; one, both, or neither may be considered independent with respect to a client or potential client.A p ublic accounting firm does not necessarily lose independence with respect to an engagement when one (or more) of its employees or partners are not independent. What is prohibited by the code of professional conduct? The Code of Professional Conduct prohibits a member of the audit team for a client company from holding any common stock in that company. In such circumstances, no further consideration is required?that individual is not independent. 2002 requires that one year pass before a member of the audit team may accept employment with an SEC registrant in certain designated positions (e. . , chief executive officer, controller, chief financial or accounting officer). What elements should be included in an internal control structure? Preventive controls are aimed at avoiding the occurrence of misstatements in the financial statements. Detective controls are designed to discover misstatements after they have occurred. A corrective control is ordinarily needed to remedy the situatio n. How would an auditor test the relationship between control risk and the internal control structure?Internal control is a process, effected by the entity's board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the categories of (1) effectiveness and efficiency of operations, (2) reliability of financial reporting, and (3) compliance with applicable laws and regulations. Prior to 1996, the Aspic's Professional Standards referred to an entity's internal control as its internal control structure. What audit sampling is used by the auditor?Statistical and Non-statistical Sampling A sample is said to be non-statistical (or Judgmental) when the auditors estimate sampling risk by using professional Judgment rather than statistical techniques. Statistical sampling may assist auditors in (1) designing efficient samples, (2) measuring the sufficiency of the evidence obtained, and (3) objectively evaluating sa mple results. How is evidential matter used? Sufficient competent evidential matter is to be obtained through inspection, observation, inquiries, and confirmations to afford a reasonable basis for an opinion regarding the financial statements under audit.What should a CPA include in a standard management representation letter? A report to management containing the auditors' recommendations for correcting any deficiencies disclosed by the auditors' consideration of internal control. In addition to providing management with useful information, a management letter may also help limit the auditors' liability in the event a control weakness subsequently results in a loss by the client. What information should the entity's internal control structure report include? Deficiency in internal control Less than a significant deficiency Significant deficiency Material weakness the word independent.It is addressed to those for whom it is prepared, generally the audited company itself or to those charged with governance. After the introductory paragraph, the report is divided into sections with headings. The introductory paragraph of the auditors' report identifies the financial statements that have been audited. To reduce confusion, audit reports issued in the United States now use arms such as â€Å"generally accepted auditing standards (United States of America)† or â€Å"auditing standards generally accepted in the United States of America. The date of the audit report is quite significant because the auditors have a responsibility to perform procedures through that date to search for any subsequent events that may affect the fairness of the client's financial statements, and due to requirements relating to changes in documentation that arise after that date What information is included in an audit exit interview? After they have completed he draft report, they should arrange an exit conference to review the findings with all persons directly concerned with the o perations audited.For each finding, a complete report will describe (1) the criteria used to evaluate the activity, (2) the condition (e. G. , problem) that exists, (3) the cause, (4) the effect, and (5) recommendations for improvement What can the CPA learn from the attorney representation letter? Management provides an assertion about compliance in writing in a representation letter to the Spas. That assertion also may be presented in a formal report that accompanies the Spas' report or be included in the Spas' report.The Spas' report provides assurance on either management's assertion or directly on compliance. What other services can CPA firms provide? – Tax – Accounting and Assurance What is an attestation engagement? In compliance attestation engagements, Spas address an organization's compliance with specified requirements, or its internal control over compliance with specific laws and regulations. How do governmental auditing standards and financial auditing st andards differ? GAP defines how businesses, both public and private, prepare their financial tenements.Governmental Auditing Standards are a series of rules that define how an independent agent is supposed to review a government agency's financial statements and internal processes. Do governmental regulations have an effect on financial statement audits? Governmental organizations are subject to a variety of laws and regulations that affect their financial statements?many more than typical business enterprises. An important aspect of generally accepted accounting principles for governmental organizations is the recognition of various legal and contractual requirements.

Critical thinking exercise Essay Example | Topics and Well Written Essays - 1500 words

Critical thinking exercise - Essay Example In a sense Carey uses some of the ideas of the Enlightenment in reverse: thus the argument that systematic, scientific thinking could provide truths and laws about even the most complex of human relationships is reversed by Carey. He suggests that tracing the influence of the invention of a communication device must rely upon more than a seeking for the objective truth. But the method that Carey uses for convincing his readers actually borrows a lot from the scientific method. He argues that the telegraph shifted the nature of human culture because it freed communication from transportation. Until this point, messages between individuals (or between countries) needed to be transported physically from place to place, either by foot, horse or latterly, the railroad. The telegraph allowed messages to move independently of other forms of transportation. Thus Carey looks at something which was fairly obvious in a new manner: - just as a scientist will explore phenomena that are seen by human beings every day in a new manner in order to explain them. The scientific method continues as the telegraphy is seen as a driver for a number of actions and reactions within society. It led to the eventual disappearance of certain kinds of writing, and even changed the manner in which human beings saw time. ... Now people could communicate instantly with others who were living in a different time zone. His discussion of language turns more to the precepts of Modernism - as he both uses some of its ideas and also explains some of the changes that occurred through the invention of the telegraph. The telegraph enabled news to travel 'instantly' from one side of the country to another, but due to the cost involved, the words used to describe events was constantly cut. Carey terms this as "the lowest common denominator" and thus language was reduced to its basic components. Colloquial English that could only be understood within a particular locality could not be used in nationwide news reporting. Short, simple descriptive sentences took over from the more long-winded, flowery language of before. It is this new type of language that comes to dominate, and even spreads into the work of "great writers" such as Ernest Hemingway. Hemingway was known for using short, simple sentences that could be understood by anyone with even a basic education. While the ideas behind the words might be only accessible to the few, a whole mass of the population could now read, understand and even enjoy elite literature. The telegraph thus led to a democratization of both language and literature within Modernism. Modernism itself was characterized by the tendency to reject the old dichotomies between "high" and "low" art; it also rejected the idea of dividing knowledge into that which was 'objective' and that which was 'subjective'. All human behavior and knowledge was questioned and problematized within the Modernist perspective, as shown by Carey's own argument. Along with a

Why Online Education Is Bad Research Paper Example | Topics and Well Written Essays - 2750 words

Why Online Education Is Bad - Research Paper Example The advent of computers along with internet has attracted so many people to web-based schools otherwise known as e-Learning or virtual learning or online education. VLE is simply called Online Education in this research paper. Usually, there are seven main reasons why students particularly value online education and supported Home Education as a serious alternative to attending physical schools and colleges: Worldwide residents / expatriates wanting a British-style education, but not satisfied with local provision, or living too remote for the desired schooling; Disability or health issues - either of the student, or a close family member; Confidence issues, perhaps associated with: Bullying in a mainstream school; High achievers and independent learners, perhaps with less common learning styles; School "refusers"; Philosophical, social or religious principles. To further confirm some of the findings, presented in this paper the researcher had ventured to do his own survey and found out a similar negative feedback about Online Education. Indeed, the greater majority, 75% showed dissatisfaction for the online instructors. 63.16 % believed in the importance of social interaction as a major part of education. Of those who took online education, 72.7 % believed that their chances for employment will be worse if they base it only on their eLearning courses. The survey of the researcher therefore affirms the information, that Online Education is bad for those who plan to apply for employment soon after finishing a degree in college.

Identify and discuss the relative importance of the major influences Essay

Identify and discuss the relative importance of the major influences on a tourist's purchasing decision - Essay Example Again, the paper on Japanese tourism demand for U.K outlines the visiting capability of both adult and children. Several factors affect the tourism of Japanese tourism to the U.K and further, it is pertinent to note that young children do frequent the U.K. the following is the summary of the book demand in tourism for the U.K. The book impact of demand in tourism for Japanese in the U.K argues that experts have concentrated on the study of tourism behaviors among Japanese forgetting the relationship of travel and motivational culture to Japan. Further, the difference between older and the younger is discussed. Therefore the article on Japanese tourism to the UK does not only analyze but also reveals the push and constraints as well as the cultural demand of Japanese’s choice on holiday outbound. Due to economic growth and increased expenditure in the Japanese nation, it is pertinent to note that the market on international tourism has gradually grown. Despite of the recent rec ession in economy, the outbound tours for Japanese has not been affected negatively; this is evident with the wide popularized overseas travel. It follows that the UK language, culture and novelty are the core values that act as pull factors to its tourism industry. Japan government has actively participated in the overseas visit since 1964, the Tokyo Olympic year. The article insinuates that the years after Olympic Games the government had to intervene in order to increase the Japanese overseas travelers to almost 10 million in the year 1991. According to the Japanese governmental report, it is acceptable that Japan did face economical recession although it did not hinder the Japanese from traveling outbound. The government concluded the above after analysis of the number of people who choose to enjoy leisure abroad, which was increasing despite of the recession in Japans’ economy. After several researches by experts, it is evident that both groups the older and younger pref er to take a yearly holiday. The frequency of travel varies for instance the younger tent to travel twice a year contrary to older age that travels less. Amusingly, the overseas travel is regarded as more luxurious and that is why, young Japanese are very much attracted to the UK touring. The book evaluates three factors that is the pull, push and constraints. It follows that the above brings out the understanding of the Japanese travel propensities to the UK. Constraints are factors that hinder or rather oppose the overseas travel by the Japanese. Thus, the book illustrates several categories of constraints as below. First, it is wise to analyze the constraint part. According to the research, it is evident that Japanese believe time is one of the constraints for the abroad travel on holiday. Even though it contradicts the study by JTB, who concluded that only 14 percent of the japans feel that time is a hindrance. This clash can be because of cultural differences. Since the japans are workaholics, they tent to feel it unfair to take off when others are working. In addition, the above further bears its evidence from the scholar by the name Bayton who made assumptions on the need of classification. It is argued that in the struggle to satisfy the ego-defensive and affection needs the Japanese do avoid holidays on regular basis. Another constraint to a