Ch. 36 Flashcard

Ch. 36

Free Essays on Active Military

War Is Hand-Held on Battlefield of the Future In the valleys of FT. IRWIN, Calif.For nearly a century, the essential gear for the front-line infantry soldier has been a rifle, boots, canteen and helmet. Soon, it may also include a hand-held computer linked to satellites. U.S. military officials believe the system, developed by engineers at TRW Inc.'s research laboratory in Carson, could alter the way wars are fought by giving soldiers unprecedented access to battlefield information. It marks a significant step toward the Pentagon's goal of using information technology to defeat enemies before they have a chance to threaten American lives. Last week, in the first major demonstration of the revolutionary concept, about 950 U.S. Army tanks and armored personnel carriers fought a mock battle here, 31 miles north of Barstow, outfitted with 10-inch computer monitors that told them instantly where they were, where they should go and where the enemy might be. Aided by orbiting spy satellites, each crew was able to view a digital map of the landscape, including three-dimensional contours, that gave it a better overview of the skirmish than any general ever had. Moreover, the commander in the operations center miles from the front line was able to monitor each vehicle, know its precise location and determine whether it needed a new supply of ammunition. The commander was then able to quickly come up with a battle plan before relaying orders to the crew's computer monitor. Eventually, Pentagon officials plan to outfit infantrymen with hand-held personal computer devices like the Palm, giving each soldier similar capabilities as the tank crew. The hand-held devices tap the video-game skills of young soldiers, enabling them to instantly pinpoint their position, find enemies and aim weapons. The infantry traditionally has ranked low on the Pentagon's list of technology priorities. The Army receives only about 14% of the Pentagon's annual $38-... Free Essays on Active Military Free Essays on Active Military War Is Hand-Held on Battlefield of the Future In the valleys of FT. IRWIN, Calif.For nearly a century, the essential gear for the front-line infantry soldier has been a rifle, boots, canteen and helmet. Soon, it may also include a hand-held computer linked to satellites. U.S. military officials believe the system, developed by engineers at TRW Inc.'s research laboratory in Carson, could alter the way wars are fought by giving soldiers unprecedented access to battlefield information. It marks a significant step toward the Pentagon's goal of using information technology to defeat enemies before they have a chance to threaten American lives. Last week, in the first major demonstration of the revolutionary concept, about 950 U.S. Army tanks and armored personnel carriers fought a mock battle here, 31 miles north of Barstow, outfitted with 10-inch computer monitors that told them instantly where they were, where they should go and where the enemy might be. Aided by orbiting spy satellites, each crew was able to view a digital map of the landscape, including three-dimensional contours, that gave it a better overview of the skirmish than any general ever had. Moreover, the commander in the operations center miles from the front line was able to monitor each vehicle, know its precise location and determine whether it needed a new supply of ammunition. The commander was then able to quickly come up with a battle plan before relaying orders to the crew's computer monitor. Eventually, Pentagon officials plan to outfit infantrymen with hand-held personal computer devices like the Palm, giving each soldier similar capabilities as the tank crew. The hand-held devices tap the video-game skills of young soldiers, enabling them to instantly pinpoint their position, find enemies and aim weapons. The infantry traditionally has ranked low on the Pentagon's list of technology priorities. The Army receives only about 14% of the Pentagon's annual $38-...

Personal philosophy of leadership Term Paper Example | Topics and Well Written Essays - 1250 words

Personal philosophy of leadership - Term Paper Example I am also committed to foster an environment that nurtures positive communication, collaboration and respect among all participants including my peers, families, and healthcare team as a whole. My desire is to give cultural sensitive care services with the understanding that every individual has his or her own worldviews. Excellence: This is the act of generating and executing transformative strategies with bold inspiration. Caring: I understand caring as promotion of hope, healing, and health to an ailing person and their families. There was a time I was put under care of an old man who was suffering diabetes. On one of my daily visits to his hospital room, I found him kissing a younger person than him. I was somehow disturbed, but I remembered my core value in diversity as a nurse leader. I respected his differences, tried not to be discriminative, and cared for him for the common good. I experienced negative leadership when one of my former clients called me and told me that her h usband had an accident. On behalf of the hospital, I sent some flowers to console her. On realizing that I had made a decision of sending flowers to her, the chief executive nurse was furious because I had not consulted him. He was one person who did not allow subordinates to make decisions. 2. In my definition, leadership involves helping other people achieve their potential, being inspirational, and being an advocate for positive change. This is attained through effective and innovative practices.

Business management Research Paper Example | Topics and Well Written Essays - 1500 words

Business management - Research Paper Example There was a tremendous surge in the penetration of internet - based connectivity in various parts of the world. Because of the rise of a internet based connectivity, it needs to be mentioned that the world has transformed into a single connected global entity. This has increasingly paved the way for easy synchronization of various trends related to globalization that are emerging from the different corners of the world. (International, 2011, p. 32) It needs to be mentioned that because of the trends of globalization, there is a tremendous amount of demand for new kinds of product and services that are emerging from various new as well as well established countries and economies around the world. As a result of this surge in demand, there is a high amount of business opportunity that is emerging in the global marketplace. Many new as well as established companies that are located in various geographical locations are increasingly focusing on the process of market expansion as well as the process of entering in the new markets to capitalize on the new business opportunities (Tsai, 2003, p. 158). In this assignment, the focus is on developing a business model for a new company while studying two companies based in the region of United Arab Emirates. For the purpose of doing that, the airline industry of UAE region has been selected. The two companies that have been selected from the aviation industry of UAE are Arab Emirates and Air Arabia. In explaining in a brief manner about the two companies, it can be stated that the airline company Emirates is the flagship carrier of the Emirates group. The airlines provide air transportation services to around 74 countries in six different continents. As of the year 2012, the airline company is credited with being the fourth largest company in the world in terms of flying international passengers as well as the amount of distance covered all around the globe. Talking about the other company, it can be stated that Air Arabia is the largest low cost carrier (LCC) in the Middle East and the North Africa region. The company connects around 82 destinations currently which includes various locations of Middle East, North Africa, Europe and Asia. The value offering of the company is comfort, reliance and great value for money kind of a service (airarabia.com, 2013). Mission Statements While discussing about the mission statements of the two companies belonging to the airline sector of the UAE region, it is very important to understand the meaning of the terms of mission and vision. The vision of a company is the long term goal of a company while the mission of a company is the short term goals of the company. To fulfill the objectives identified in the vision of a company, it is very important to fulfill the mission based goals. In discussing about values of Emirates, it can be stated that the focus is on building a strong and stable leadership team, which will play a major role in the process of designing a mbitious and calculated decisions and ground breaking ideas which will help in the creation of a great company (theemiratesgroup.com -1, 2013). The vision of the company is to be the world’s

Fiji Water Research Paper Example | Topics and Well Written Essays - 1250 words - 1

Fiji Water - Research Paper Example en though, in 2008, the company forced to stop its operations for a while because of some disputes with the Fiji government over export duties, it settled all the issues and restarted the business again. Currently, FIJI Water Company is growing rapidly not only in America, but also in other parts of the world because of the excellent management practices implemented in the company. The success and growth of FIJI Water Company is a talking point in the business circle at present. The company succeeded in changing their business practices strictly in accordance with the requirements of the current globalized world which brought them enormous success. This paper briefly analyses the managerial success and excellence of FIJI Water Company. One of the major success factors of FIJI Water is their sustainable business strategies. No company can survive long if they look for their selfish goals alone. Even at the beginning itself, FIJI water gives more priority to their social responsibilities. FIJI water is a socially committed company which gives more preferences to the community needs than their business needs. FIJI water realized the fact that it is impossible for them to operate in a community if they fail to give something in return to the community resources they are exploiting. The following mission statements give us a rough idea about their social commitment policies. We strive to operate as a truly sustainable business and look continuously for opportunities to do a little better by our planet and our communities. That means that we are making investments in major environmental projects, changing the lives of tens of thousands of people through our philanthropic work and contributions, and advancing the growth and economic opportunities of the developing nation of Fiji by enabling its much needed participation in our global economy. FIJI Water is committed to advancing social welfare and economic opportunities of some of the most underprivileged communities

Health Benefits Of Probiotics Biology Essay

Health Benefits Of Probiotics Biology Essay During the past two decades probiotic micro-organisms have been widely applied in different types of products either as pharmaceuticals, nutritional supplements or foods. Among the latter group fermented dairy products such as probiotic yoghurt are becoming popular in the market and the range of such products continues to expand commercially (Manojlovi , Nedovi , Kailasapathy Zuidam, 2010). An increasing demand for probiotic functional foods is mainly due to the plenty of evidence that exists on the positive effects of probiotics on human health. Together with prebiotics, probiotics are often showed to be effective for the treatment or control of several diseases while the enhancement of the immune system and prevention of diarrhea are the main promising health benefits (Roberfroid, 2000). In developing functional dairy products with probiotics several aspects must be taken into consideration. The main issue is the functional characteristics of probiotics. In order to exert their proposed health effects probiotic bacteria should be present at a certain level in the products therefore; manufacturers must ensure their viability and survival under industrial conditions, during storage and into the final food products. Moreover probiotic bacteria must survive intestinal bile acids and withstand gastric pH of the gastrointestinal tract (Saarela, Mogensen, Fonden, Mà ¤ttà ¶ Mattila-Sandholm, 2000). A number of so-called probiotic yoghurt products are sold however studies have shown that very few meet the FAO/WHO guidelines and their viability is not guaranteed thus several microencapsulation techniques have been developed in order to retain the presence of these organisms into yoghurt matrix and the GI tract. Among these methods, spray coating and gel-particle technologie s are more often used (Champagne Fustier, 2007). Furthermore, a new technology called co-encapsulation which refers to encapsulation of both probiotic bacteria and prebiotics together has also shown to have potential in improving viability of probiotics in yoghurt. The overall objective of this presentation is to look at some of the common microencapsulation techniques that are used in production of probiotic yoghurt and to address some challenges in this high-tech method. Food Science mcgill logo.jpg 2. Probiotics: As defined by FAO and WHO Probiotics are: live micro-organisms which when administered in adequate amounts confer a health benefit on the host (World Health Organization, 2001). This definition shows two significant characteristics of a probiotic product .The first one is that these products should contain live microorganisms and secondly the live microorganisms must be in an accurate amount to exert their health benefits (Yildez, 2009). Micro-organisms must have a number of characteristics before they can be considered as probiotics. These include the ability to survive the gastric acid and bile salts of the gastrointestinal tract, colonising in the intestinal mucosa, lack of pathogenicity and the capacity to exert a health improvement on the host. It is unlikely that any one probiotic strain possesses all of these characteristics however, some beneficial effect on human health must have been demonstrated (Tamime, 2005). Élie Metchnikoff was the first person who reported a correlation between the long life of the Bulgarian peasants and the consumption of fermented dairy products, he mainly related to lactic acid bacteria. Nowadays, the probiotic bacteria used in functional dairy products mainly belong to Lactobacillus and Bifidobacteria genera (Heller, 2001). These bacteria have the ability to improve the microbial balance of the human gut, they antagonize pathogens by making antibacterial compounds and compete for pathogen binding. Their other functions are changing gut pH, simulating immunomodulatory cells and producing lactase (Kopp-Hoolihan, 2001). 2.1. Health Benefits of Probiotics: Probiotics have been at the forefront of the development of functional dairy products due to a wide range of desirable health benefits that they promote. Some of these health claims have been supported by research such as improving intestinal tract health, enhancing the immune system, synthesizing and enhancing the bioavailability of nutrients, reducing symptoms of lactose intolerance, decreasing the prevalence of allergy in susceptible individuals, and reducing risk of certain cancers (Kopp-Hoolihan, 2001; Virender Gill, 2009). Most of the current studies mainly focus on the following areas; inflammatory diseases such as inflammatory bowel diseases (IBS and IBD), allergy and diarrhea. Food Science mcgill logo.jpg Table 1: Health benefits of probiotics established in human studies (Apajalahti, Bech Hansen, Friedrich, Schlothauer, Schmid Staudt, 2005) Health Benefits References Improvement of the immune system K Arunachalam et al.(2000), BL Chiang et.al. (2000) Prevention of allergies L Pelto et al. (1998),E.Isolauri et.al. (2000), M Kalliomaki et.al.(2001), M Kalliomaki et.al.(2003) Promotion of lactose digestion ME Sanders (2000) , P Marteau (2002) , M de Vrese et al. (2001) Regulation of gut mobility(constipation and irritable bowel syndrome) P Marteau et al.(2002), JA Madden et al. (2002) , AS Naidu et al.(1999) , C Koebnick et al. (2001) , T Ogata et al. (1997), M Seki et al.(1978) Protection against gastrointestinal and respiratory tract infections M de Vrese (2002) , K Hatakka (2001) Inflammatory Bowel Diseases (IBS and IBD) P Marteau et al.(2002), JA Madden et al. (2002) ,Nobaek et al.(2000),McFarland et al. 2006, McFarland Dublin 2008, Nikfar et al. 2008 Prevention and treatment of urogenital tract infections M de Vrese (2002), T Kontiokari et al. (2003), G Reid (2001), ME Sanders (2000) Reduction of high cholesterol levels ME Sanders (1999), MC Bertolami et al. (1999), B Richelsen et al. (1996), G Kiessling et al. (2002) Effectiveness against Helicobacter pylori infection LJ Fooks et al. (2002), P Marteau et al.(2002), ME Sanders (1999), M de Vrese et al. (2002) Reducing risk of certain cancers Y Aso et al. (1992,1995) Y Ohashi et al.(2002) 2.2. Probiotics in fermented dairy products: 2.2.1. Yoghurt: The consumption of fermented dairy products containing bacterial cultures has long been related to various beneficial health effects, and probiotic cultures have had a long association with these types of products. Yoghurt defined as the product of milk fermentation by Lactobacillus delbrueckii subsp. bulgaricus and Streptococcus thermophilus, has a long history of beneficial impact on the well-being of humans (Elli et al., 2006) which makes it a suitable carrier of Food Science mcgill logo.jpg probiotic strains. There has been a disagreement in considering classical yoghurt as a probiotic product. This disagreement is raised due to the fact that the starter bacteria of yoghurt do not colonize and live in the gastrointestinal system. These bacteria are called transient which means that they do not remain in the GIT for a sufficient time to show probiotic activities; however, they have some beneficial activities. All Streptococcus thermophilus and most Lactobacillus delbrueckii subsp. bulgaricus have a high ÃŽÂ ²-galactosidase activity thus yoghurt consumption improves lactose digestion in people with lactose intolerance disorder; furthermore, yoghurt has high numbers of live starters (Guarner, Perdigon, Corthier, Salminen, Koletzko Morelli, 2007). For these reasons the National Yoghurt Association (NYA) has published a position statement for probiotics in September 2006 that Live and active yoghurt that contains Lactobacillus delbrueckii subsp. bulgaricus and Streptococ cus thermophilus is probiotic food as it provides a beneficial effect related to lactose digestion.(NYA, 2006 ) 2.2.2. Bio-yoghurt: Food industries have been quick to recognize the huge market potential of probiotic bacteria due to the several health benefits provided by them. Adding probiotics as dietary adjuncts to various foods and beverages such as cereal bars, juices, cheese, chocolates and frozen yoghurts is becoming an attractive option for companies that are interested in healthy products (Champagne, Gardner Roy, 2005b). However, the inclusion of probiotics in fermented dairy products plays a principle role as the best carriers of these microorganisms. This is mainly because of the high consumer acceptance of these foods as being healthy and natural carriers of living bacteria. Currently, dairy products especially yoghurtlike products are the largest part of the probiotic market. Around 30% of the global population buys into the probiotic dairy products regularly. Fermented dairy products promote the healthy image of probiotics for three reasons: Fermented dairy products such as yoghurt already have a positive health image. Consumers are familiar with the fact that fermented products contain viable microorganisms. The image of yoghurtlike products as healthful foods makes the recommendation of daily consumption of probiotics easier. Food Science mcgill logo.jpg In recent years one of the most popular dairy products for the delivery of probiotics is bio-yoghurts. This product contains species of Bifidobacterium most commonly Bifidobacterium bifidum and Lactobacillus acidophilus, Lactobacillus rhamnosus, and Lactobacillus casei among lactobacilli in addition to classical yoghurt culture (Lactobacillus delbrueckii subsp. bulgaricus and Streptococcus thermophilus) (Talwalkar Kailasapathy, 2004).The probiotic bacteria can be added prior to fermentation, simultaneously with the traditional yoghurt cultures, or after fermentation to the cooled product before packaging. 3. Challenges in the development of probiotic yoghurt: In order to exert their health effects, the Intl. Dairy Federation has recommended that the probiotic bacteria should be at a certain level of at least CFU of live microorganisms per millilitre or gram of product at the time of consumption (Chà ¡varri, Mara à ³n, Ares, Ibà ¡ ez, Marzo Villarà ¡n, 2010; Ding Shah, 2007; Organization, 2001; Shah Ravula, 2000; Sultana, Godward, Reynolds, Arumugaswamy, Peiris Kailasapathy, 2000). However, many studies have shown low viability of probiotics in yoghurt. (Table 3) shows some previous reports on the low viability of probiotics in yoghurt. Table 2: Various studies on poor viability of probiotics in yoghurt Low viability of probiotics in yoghurt

Julius Caesar: Marcus Brutus Mistakes :: Julius Caesar Essays

Julius Caesar: Brutus' Mistakes The theme I picked for Julius Caesar essay is the mistakes made by Brutus. According to Mr. Holtz Brutus was stupid and many mistakes. The first one was him even joining the Conspirators. The second was letting Anthony live and speak at the funeral. The final mistake was his battle plan. Every one does make mistakes sometimes, but mistakes Brutus made where plainly stupid. I feel the first mistake was Brutus joining the conspirators in the first place. His mine was easily manipulated by the conspirators. They gave him the justification he needed to kill Caesar, which was â€Å"its Good of Rome.† The assumption was that Caesar would eventually take the crown, which would never less destroyed Rome according to Brutus thoughts. By making this assumption and joining the other conspirators he set him self up for many problems for him and for Rome. This was one of the fatal mistakes made by Brutus. Brutus actually made two mistakes with Mark Antony. The first was letting Mark Antony live and the second was letting him speak alone at the funeral. When Cassius first suggested that they should kill Mark Antony, which they should of, but the noble Brutus said â€Å"Our course will seem to bloody.† That was not his only mistake with Mark Antony he also let him speak at Caesar funeral. He was warned by Cassius, but Brutus ignored him as usual. When Mark Antony spoke he got crowd on his side and they killed all the conspirators except for Brutus and Cassius (they excepted the angry mob and left Rome). This was some more trouble that was caused by Brutus. In the war Brutus makes another dumb decision. He wanted to go into Rome and take it over, but Cassius wanted them to wait for the army to come. Of course they follow Brutus decision and they are defeated. This was yet another bad decision by Brutus. This final decision he lost his life. I wonder some time who is worst Brutus stupidness or Cassius ignorance.

Greek religion and mythology Essay

In Greek religion and mythology, Pan (Ancient Greek: ÃŽ  Ã¡ ¾ ¶ÃŽ ½, PÄ n) is the god of the wild, shepherds and flocks, nature of mountain wilds, hunting and rustic music, and companion of the nymphs.[1] His name originates within the Ancient Greek language, from the word paein (πΠ¬ÃŽ µÃŽ ¹ÃŽ ½), meaning â€Å"to pasture.†[2] He has the hindquarters, legs, and horns of a goat, in the same manner as a faun or satyr. With his homeland in rustic Arcadia, he is recognized as the god of fields, groves, and wooded glens; because of this, Pan is connected to fertility and the season of spring. The ancient Greeks also considered Pan to be the god of theatrical criticism.[3] In Roman religion and myth, Pan’s counterpart was Faunus, a nature god who was the father of Bona Dea, sometimes identified as Fauna. In the 18th and 19th centuries, Pan became a significant figure in the Romantic movement of western Europe, and also in the 20th-century Neopagan movement.[4] Origins In his earliest appearance in literature, Pindar’s Pythian Ode iii. 78, Pan is associated with a mother goddess, perhaps Rhea or Cybele; Pindar refers to virgins worshipping Cybele and Pan near the poet’s house in Boeotia.[5] The parentage of Pan is unclear;[6] in some myths he is the son of Zeus, though generally he is the son of Hermes or Dionysus, with whom his mother is said to be a nymph, sometimes Dryope or, in Nonnus, Dionysiaca (14.92), Penelope of Mantineia in Arcadia. This nymph at some point in the tradition became conflated with Penelope, the wife of Odysseus. Pausanias 8.12.5 records the story that Penelope had in fact been unfaithful to her husband, who banished her to Mantineia upon his return. Other sources (Duris of Samos; the Vergilian commentator Servius) report that Penelope slept with all 108 suitors in Odysseus’ absence, and gave birth to Pan as a result.[7] This myth reflects the folk etymology that equates Pan’s name (ÃŽ  ÃŽ ¬ÃŽ ½) with the Greek word for â€Å"all† (Ï€á ¾ ¶ÃŽ ½).[8] It is more likely to be cognate with paein, â€Å"to pasture†, and to share an origin with the modern English word â€Å"pasture†. In 1924, Hermann Collitz suggested that Greek Pan and Indic Pushan might have a common Indo-European origin.[9] In the Mystery cults of the highly syncretic Hellenistic era[10] Pan is made cognate with Phanes/Protogonos, Zeus, Dionysus and Eros.[11] The Roman Faunus, a god of Indo-European origin, was equated with Pan. However, accounts of Pan’s genealogy are so varied that it must lie buried deep in mythic time. Like other nature spirits, Pan appears to be older than the Olympians, if it is true that he gave Artemis her hunting dogs and taught the secret of prophecy to Apollo. Pan might be multiplied as the Panes (Burkert 1985, III.3.2; Ruck and Staples 1994 p 132[12]) or the Paniskoi. Kerenyi (p. 174) notes from scholia that Aeschylus in Rhesus distinguished between two Pans, one the son of Zeus and twin of Arcas, and one a son of Cronus. â€Å"In the retinue of Dionysos, or in depictions of wild landscapes, there appeared not only a great Pan, but also little Pans, Paniskoi, who played the same part as the Satyrs†.

Capitalizing Titles of People and Groups

Capitalizing Titles of People and Groups Capitalizing Titles of People and Groups Capitalizing Titles of People and Groups By Maeve Maddox Katie Williams writes: I would like to   see a post about capitalization,  such as when is it proper to capitalize peoples titles, and when would you capitalize the name of a group (i.e. Board of Directors)    is Board always capitalized when you are referring to the group? A persons title is capitalized when it precedes the name and is therefore seen as part of the name: President Lincoln Bishop Sheen Once the title occurs, further references to the person holding the title appear in lowercase: the president the bishop The name of a group is capitalized when it is the full name: the Department of Comparative Literature the Board of Directors of Acme Industries Further references will be written in lowercase: the department the board Promotional materials frequently capitalize words like University and Board every time they occur. Generally speaking, the use of capitals should be minimized as much as possible. In the absence of a company style guide, the best practice is to choose a style guide for yourself. I refer to several, including the AP Stylebook and the Chicago Manual of Style. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Style category, check our popular posts, or choose a related post below:Bare or Bear With Me?50 Synonyms for "Assistant"9 Forms of the Past Tense

Internal Controls

Internal Controls Introduction Chorafas (2001) notes â€Å"Internal Control is a dynamic system covering all types of risk, addressing fraud, assuring transparency, and making possible reliable financial reporting. Beyond risks, internal control goals are the preservation of assets, account reconciliation, and compliance.†Advertising We will write a custom essay sample on Internal Controls specifically for you for only $16.05 $11/page Learn More Limitations of ABC Co.’s Internal Control System The internal control system is designed to identify and avert fraud, material misstatements and errors and omissions. However it can only offer reasonable guarantee that there isn’t material misstatement in the financial statements. No internal control system, however elaborate, can be by itself guarantee efficient administration and completeness and accuracy of the records nor can it be proof against fraudulent collusion, especially on the part of those holding pos itions of authority and trust. This is mainly due to the following inherent limitations of an internal control system: (a) Management has to ensure that the benefits expected from an internal control system outweigh the costs. As a result certain important controls might not be put in place due to the costs involved. E.g. a small entity might not have the resources to employ sufficient staff to ensure proper segregation of duties. (Spencer Pickett, 2010). (b) Most internal controls tend to be directed towards routine transactions rather than non-routine transactions. This leaves gaps that can be exploited. (c) Human error due to carelessness, distraction, mistakes of judgment and misunderstanding instructions could undermine the internal control system. 2 examples of Internal Control Procedures and their implementation â€Å"Control procedures† means those policies and procedures (in addition to the control environment) which management has established to achieve the entityà ¢â‚¬â„¢s specific objectives. Specific internal control procedures include:Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Arithmetical and accounting control These are procedures within the accounting function, which check that transactions are authorized, correctly and accurately recorded. This is aimed at ensuring completeness and accuracy of the accounting records. These procedures can be implemented through the following ways: (Godwin 2010) Use of standardized documentation, raised at every stage of the transaction. Use of pre-numbered documents. Documents should be issued in sequence. Monitor movement of documents by use of a register. Production of exceptional reports for example when a local purchase order has been raised and the order has not been fulfilled by the supplier. Reconciliation between the different accounts and related control accounts. Segregation of duties This refers to the separation of the various duties and responsibilities such that one person cannot process and record complete transactions from beginning to the end without being checked by another person. For example, in the purchase of a company’s fixed assets, a single individual should not authorize the purchase, place the order, receive the asset and record the transaction in the accounting records. This is aimed at minimizing the risk of error and/or intentional manipulation of information. In this regard, for every transaction the following functions should be performed by different individuals and departments as much as possible and practicable. This is how this procedure is implemented: Initiation Authorization different levels of management should be given authority limits as to what they can authorize or commit the company’s resources. The authority limit should depend on the position, integrity, qualifications and competence. Execution transactions should be carried out by persons independent from those who authorize the transactions. If one person authorizes expenditure a different person should execute. Custody of the asset officials authorizing/executing a transaction should not have custody to the assets arising out of the transaction. Recording Segregation of duties also covers internal check which refers to the activities of one person must be complementary to the activities of another or subjected to independent checking. Symptoms of a lack of Internal Control Signs that an internal control system may be lacking include (but are not limited to) such factors as: management failing to exercise appropriate due care and correct supervision of staff. â€Å"These symptoms can be identified by missing documentation and identified errors in the account balances; and the lack of a company-wide ethics policy.† (Herrera 2010). Another sign that indicates a lack of internal control is that lack of segregation of duties is evident. This consequently implies that members of staff have access to tasks (and are performing them) and this is causing contradictions in the regular allotted duties. Impact of ABC Co.’s missing journal entry on their financial statements If the company has to pay insurance of $1500 in January, for example, but in real sense it is for the 3 months that follow, it becomes an expense because of the journal entry that is missing. These errors of omission usually result in erroneous ratio analyses which consequently cause management to make unsuitable decisions based on financial information that contains inaccuracies.Advertising We will write a custom essay sample on Internal Controls specifically for you for only $16.05 $11/page Learn More Horngren et al (1999) notes that â€Å"†¦the balance sheet shows less than accurate current assets and the income statement shows that there are more expenses incurred than there actually are. Adjusting ent ry will be required, but the statements during the last three months were deficient† References Chorafas, D.N. (2001). Implementing and auditing the internal control system. New York, NY: Palgrave Macmillan. Godwin, N., et al. (2010). Financial ACCT. Stamford, CT: Cengage. Spencer, H., Pickett, J. M. (2010). The Internal Audit Handbook. New York, NY: John Wiley and Sons.

History Of Globalization Of NIGERIA Essay Example | Topics and Well Written Essays - 1000 words

History Of Globalization Of NIGERIA - Essay Example Prior to 1986, economic governments were regulated and Nigeria pursued expansionary monetary and fiscal policies in its development attempts. These issues were worsened by corruption and political instability. Consequently, investment choices were deformed, thus eroding the confidence of foreign investors (Heaton and Toyin 1). A striking degree of international integration in trade was accomplished years back before the World War I. However, this global economy collapsed in the era between the two World Wars. The proportion of trade to overall output that was accomplished by industrial nations in 1913 was not reached again up to the early 1970s. Having said that the first global economy took place before the First World War is a clear indication that Nigeria did not take part in this global economy. Its economy in the 1800s was entirely self-insufficient and traditional. The economic system of Nigeria relied on batter trade and gave little or no vacuum for capital accumulation. Violence was the key weapon used in the incorporation of Nigeria into the typical global capitalist economy. Levels of violence included physical, structural, and psychological violence, all that led Nigeria into pitiable and dreadful conditions. This drained both non-material and material resources of the country, thus making Nigeria adopt â€Å"dependent capitalism† in the early 19th century. To handle the poor condition in the global economy in Nigeria, the oil boom explained the shift from agricultural production to non-oil products for export, to petroleum, service, and construction industries. This move accounted for the country’s dependence on one commodity, as the major source of foreign revenue. British rule worsened differences of religion, community, and class in Nigeria. In the 1930s, there emerged national movements that were spearheaded by upcoming elites of business professionals and business people, who

Rebekah Nathan's My Freshman Year Essay Example | Topics and Well Written Essays - 750 words

Rebekah Nathan's My Freshman Year - Essay Example Thus leaves the profoundest question that the book infers: 'Is it plausible for teachers and professors to influence the dominant student culture' The question then becomes, 'why would the professors of today want to influence student behavior and thinking' From Rebekah Nathan's research which steers clear of criticism, I see clearly three main reasons for wanting to affect change in the minds of students: one is the ignorance of world affairs and peoples; the other is the materialism that marks modern American priorities; and the third being the apparent lack of discipline and integrity in the more honorable precepts of what a higher school of learning is for in the first place. Some of the more profound research that Rebekah Nathan conducted was her interviews with minority students in revealing the lack of knowledge American students have of worldliness and in relating with other people outside of the dominant culture. Comments made by American freshman students such as, "Is Japan in China" or "Is it North Korea of South Korea that has a dictator" and even, "Where exactly is India" amazed international students (Nathan 84). In regards to friendships with people from other races, minorities were not so easily befriended by American students. A student from France noted, "Friendship is very surface-defined here. It is easy to get to know people, but the friendship is superficial. We wouldn't even call it a friendship. In France, when you're someone's friend, you're their friend for life" (Nathan 75). Many other examples from students around the world felt this way too. One student was befuddled that nobody ever even asked him about the country in which he c ame from. I believe that American students need to improve in their interest, acceptance, and knowledge of people from around the world and to understand that America is not the center of the world. Another deterrent from students developing more substantial relationships appears to be because of technology and America's strong views of independence and freedom. For example, many students communicate by computer, even when they are in close proximity to each other; television and computer gaming is a typical activity shared that does not provide much opportunity for interaction; and, because everyone wants to be independent and free, students are finding it harder to commit to group related activities and causes. Rebekah Nathan portrays college to be both a rite of passage but essentially a jumping off place for acquiring a future job. In Rebekah Nathan's surveys and questioners it was only a select few individuals who stated their purpose for going to a university was to learn. The main reasons involved: future jobs, relationships, social interaction and fun. This leads us to the question Rebekah Nathan asks in so many indirect ways, 'Why are students coming to universities in the first place' More students are attending college then ever before; a privilege once reserved for the elite is now made possible to all. More modern-day students need to work while in school in order to pay for college. Student's time is limited and the debts wait at the end of college life with the hopes of landing the perfect job to pay off those debts. The reason for attending a university I understood from Rebekah Nathan's notes