Analysis Assignment Example | Topics and Well Written Essays - 500 words - 3

Analysis - Assignment Example x) ≠¥ 0 over an interval a≠¤ x ≠¤b, we examine the area of this region that is said to be included in the graph of f(x) and over the interval [a, b] found on the x-axis. The area found under the region marked x = 0 and x = 1 is called the â€Å"area found under a curve†. This is an aspect that makes it related to an integral. An integral refers to associated notion of the ant derivative, a function X whose derivative is x, which is the given function. The use of integrals is a vital part in calculus and was well explained that integral includes rectangles having infinite sums and with infinitesimal width. Riemann stated that this integral basis itself on limiting procedures that appropriates a curvilinear region by approximating its area as it breaks them to thin vertical blocks (Rana, 2002). As explained by the Riemann integration, it is evident that x is a set bound by finite points sets. According to the Riemann integration theorem, the function h is defined as the indicator functions, which are equal to the figures that are on the opposite sides. This integration explains that you can use continuous functions to find and substitute the figures inside. The characteristics function definition has a formula, which gives us the opportunity to compute the value of h if we realize the distribution function Z (Taylor, 2006). Exercise 4.13 you have studied over the last few years how calculus is made rigorous with definitions (of continuity, derivative, integral, convergence, etc) and theorems. Is this necessary and/or important? Why, or why not? The use of differentiation is an aspect that is fundamental in calculus. This is based on the functions used as they are continuous. These formulas help in the derivation of the rules of Leibniz integral. The use of functions, numbers, limits, and integration is a vital aspect also in the calculations of calculus (Pfeffer, 2001). KURTZ, D. S., & SWARTZ, C. (2004). Theories of integration the integrals of Riemann,

Jornal assignment Essay Example | Topics and Well Written Essays - 500 words

Jornal assignment - Essay Example On the other hand, young people have their whole lives ahead of them, so they have all the more reason to vote. Another reason why young people don’t get out and vote as much is because they do not consider it a priority in their lives. Young people aged between 18 and 29 generally have other activities that keep them preoccupied, such as studying, working, or partying. For these first two activities, young people could actually improve their prospects of getting a job or receiving a scholarship to go to university simply by voting for politicians who support education and creating jobs. For the issue of partying, there is not much to do that could change young people’s attitudes because of the particular stage where they are at in their lives. Furthermore, young people may not vote because they constantly move from state to state and so are not registered to vote where they currently reside. Young people often experience great upheaval as part of their lives, and this may mean moving from state to state to try and find a suitable job. Changing over voter registration to another state may seem complicated and too time consuming, and so young people just choose not to update their details. Also, if young people are out of state, then they may not want to send in a ballot beforehand because it involves a lot of extra effort. The key to getting young people to the ballot box is by making things as simple as possible for them. The first way to encourage young people to vote is by providing education about the voting system and what their votes mean to the well-being of the country as a whole. Young people are at a stage in their lives where they are articulate, and so they can understand a reasonable argument that is presented to them in an easy to understand manner. Another way to get younger people to vote is by presenting campaigns to them through a medium that they are already comfortable with. This of course refers to social media such as Facebook

Silver-graphene Oxide Composite for Optical Sensor

Silver-graphene Oxide Composite for Optical Sensor KHOSRO ZANGENEH KAMALI ORIGINAL LITERARY WORK DECLARATION FORM ABSTRACT In this work, a [emailprotected] oxide ([emailprotected]) nanocomposite-based optical sensor was developed for the detection of biomolecules such as dopamine (DA), ascorbic acid (AA), and uric acid (UA). An aqueous solution of [emailprotected] was prepared using a simple chemical reduction method, and it showed a characteristic surface plasmon resonance (SPR) band at 402 nm. The SPR features of the [emailprotected] nanocomposite were used for the detection of DA, AA, and UA. The SPR intensity-based limits of detection (LoDs) of DA, AA, and UA were 49 nM, 634 nM, and 927 nM, respectively. The SPR band position-based LoDs of DA, AA, and UA were 30 nM, 1.64 à ¯Ã‚ Ã‚ ­M, and 2.15 à ¯Ã‚ Ã‚ ­M, respectively. The present optical sensor was more sensitive to DA than to UA and AA. The interactions of the biomolecules with [emailprotected] were studied based on the density functional theory (DFT), and it was found that DA had more interaction than AA and UA. This novel [emailprotected] nan ocomposite is simple to prepare and showed excellent stability and sensitivity toward the detection of biomolecules. The similar material is used for colorimetric detection of Mercury(II) ions (Hg(II)) that is able to show existence of 100  µM Hg(II) ions in solution by naked eyes. The development of this optical sensor for Hg(II) using silver nanoparticles (Ag NPs) is based on the decrement in the localized surface plasmon resonance (LSPR) absorption of the Ag NPs and the formation of silver-mercury (AgHg) amalgam. It is observed that increasing Hg(II) ions concentration in the solution results in the decrease of LSPR intensity and decolouration of the solution. The existence of GO prevents the agglomeration of Ag NPs and enhances the stability of the nanocomposite material, enabling this material to be used in industrial and real sample applications. ABSTRAK Di sini, oksida perak @ graphene (Ag @ GO) berdasarkan nanokomposit-sensor optik telah dibangunkan untuk mengesan biomolekul seperti dopamine (DA), asid askorbik (AA), dan asid urik (UA). Larutan akueus Ag @ GO telah disediakan dengan menggunakan kaedah pengurangan kimia yang mudah, dan ia menunjukkan satu ciri plasmon permukaan resonans (SPR) band di 402 nm. Ciri-ciri SPR daripada Ag @ GO nanokomposit telah digunakan untuk mengesan DA, AA, dan UA. Had keamatan-pengesanan (LoDs) bagi SPR berdasarkan daripada DA, AA, dan UA adalah masing-masing 49 nM, 634 nM, dan 927 nM,. The band SPR berdasarkan kedudukan-LoDS daripada DA, AA, dan UA adalah masing- masing 30 nM, 1.64 uM, dan 2.15 uM. Sensor optik masa kini adalah lebih sensitif kepada DA daripada UA dan AA. Interaksi daripada biomolekul dengan Ag @ GO dikaji berdasarkan ketumpatan teori fungsional (DFT), dan didapati bahawa DA mempunyai interaksi lebih daripada AA dan UA. Novel ini Ag @ GO nanokomposit adalah mudah untuk menyediakan dan menunjukkan kestabilan yang sangat baik dan kepekaan terhadap pengesanan biomolekul.Bahan yang sama telah digunakan untuk pengesanan colorimetric ion Mercury(II), (Hg(II)) yang mampu dilihat dengan kewujudan 100 ÃŽÂ ¼M ion Hg(II) dalam larutan dengan mata kasar. Pembangunan sensor optik bagi Hg(II) menggunakan nanozarah perak (Ag NPS) adalah berdasarkan pengurangan pada penyerapan Ag NPs resonan plasmon permukaan setempat (LSPR) dan pembentukan amalgam perak-merkuri (AgHg). Dapat diperhatikan bahawa peningkatan kepekatan ion Hg(II) memberikan hasil pengurangan pada intensiti LSPR dan perubahan warna. Peningkatan jumlah ion Hg(II) pada satu tahap membawa perubahan dalam morfologi Ag NPs dan pembentukan amalgam AgHg yang mempengaruhi LSPR Ag NPS dan menjadikan perubahan warna pada [emailprotected] Kehadiran GO menghalang penggumpalan Ag NPS dan meningkatkan kestabilan bahan nanokomposit yang membolehkan bahan ini untuk digunakan dalam industri dan aplikasi sampel sebenar. ACKNOWLEDGEMENTS / DEDICATION TABLE OF CONTENTS Table of Contents SILVER-GRAPHENE OXIDE COMPOSITE FOR OPTICAL SENSOR APPLICATIONS ORIGINAL LITERARY WORK DECLARATION FORM ABSTRACT ABSTRAK ACKNOWLEDGEMENTS / DEDICATION TABLE OF CONTENTS LIST OF FIGURES LIST OF TABLES LIST OF SYMBOLS AND ABBREVIATIONS LIST OF APPENDICES CHAPTER 1: INTRODUCTION CHAPTER 2: LITRETURE REVIEW 2.1. Plasmonic band of metal Nanoparticles 2.2. Graphene Oxide 2.3. Sensor 2.3.1. Electrochemical sensor 2.3.2. Surface enhanced Raman scattering 2.3.3. Optical sensor 2.4.2 Amalgamation and LSPR CHAPTER 3: MATERIALS AND METHODS 3.1. Chemicals and Reagents 3.2. Preparation of [emailprotected] Nanocomposite 3.3. Characterization Techniques 3.4. Optical Detection of Biomolecules 3.5. Optical Detection of Hg(II) ions CHAPTER 4: RESULTS AND DESCUSSIONS 4.2. Optical Sensing of Biomolecules using [emailprotected] Nanocomposite 4.2.1. Morphological Studies of [emailprotected] after Addition of Biomolecules 4.2.2. Raman Studies of [emailprotected] Nanocomposite 4.2.3. Computational Studies 4.3. Optical sensing of Hg(II) ions 4.3.1. Optical properties of [emailprotected] nanocomposites 4.3.2. Optical sensing of Hg(II) ions by [emailprotected] nanocomposite 4.3.3. Mechanism for the Amalgamation based detection of Hg(II) ions with [emailprotected] nanocomposite 4.3.4. Characterization of [emailprotected] nanocomposite before and after addition of Hg(II) ions 4.3.5. Selectivity of [emailprotected] nanocomposite based optical sensor 4.3.6. Practical application CHAPTER 5: CONCLUSION AND DISCISSION REFERENCES Supplementary Appendix LIST OF FIGURES Figure 1: UV-vis absorption spectra of (a) AgNO3 (b) GO, and (c) [emailprotected] nanocomposite. Inset: Photograph obtained for the aqueous solution of synthesized [emailprotected] nanocomposite. Figure 2: (A) Absorption spectra obtained for [emailprotected] nanocomposite upon each addition of 100 nM DA. (B) Plot of absorption intensity vs. DA concentration. (C) Plot of Id vs. DA concentration. (D) Plot of ÃŽ »max vs. DA concentration. Figure 3: (A) Absorption spectra obtained for [emailprotected] nanocomposite upon each addition of 5  µM AA. (B) Plot of absorption intensity vs. AA concentration. (C) Plot of Id vs. AA concentration. (D) Plot of ÃŽ »max vs. AA concentration. Figure 4: (A) Absorption spectra obtained for [emailprotected] nanocomposite upon each addition of 5  µM UA. (B) Plot of absorption intensity vs. UA concentration. (C) Plot of Id vs. UA concentration. (D) Plot of ÃŽ »max vs. UA concentration. Figure 5: TEM images of (A) as-prepared [emailprotected] nanocomposite and after additions of (B) AA, (C) UA, and (D) DA. Figure 6: Raman spectra of (a) [emailprotected] and (b) [emailprotected] with 1-à ¯Ã‚ Ã‚ ­M additions of (b) DA, (c) UA, and (d) AA. Figure 7: Electron density map and energy gap of HOMO and LUMO energy levels for Ag and DA, UA, and AA adducts, respectively calculated by DFT methods. Figure 8: Absorption spectra for the (a) AgNO3, (b) GO and [emailprotected] nanocomposite. Figure 9: Absorption spectral changes observed for the [emailprotected] nanocomposite (A) before and (B) after the addition of 200  µM Hg(II) ions. Inset: The digital photographic images taken for the corresponding solution. Figure 10: (A) Absorption spectral changes observed for [emailprotected] nanocomposite upon each addition of 100 nm ÃŽ ¼M of Hg(II) ions to the solution. (B) Plot of changes in the absorption intensity maximum at ÃŽ »LSPR of [emailprotected] nanocomposite against various Hg(II) ions concentr Figure 11: (A) Schematic explain the function of GO in the detection Hg(II) ions. (a) Addition of Hg(II) ions into a solution containing [emailprotected] nanocomposite. (b) Adsorption of Hg(II) ions on the surface of GO. (c) Interaction of Hg(II) ions with Ag NPs and formation of AgHg amalgam. (B) Schematic representation for the formation of AgHg amalgam and its influence in absorption spectra of the Ag NPs present in the [emailprotected] nanoparticles. Figure 12: Overview and high magnification TEM images obtained for the [emailprotected] nanocomposite before (A andB) and after addition of 200  µM Hg(II) ions (C and D). Figure 13: X-ray diffraction patterns obtained for the [emailprotected] nanocomposite (a) before and (b) after addition of 200  µM Hg(II) ions. Figure 14: XPS spectra obtained for the AgHg amalgam particles and their corresponding (A) Ag 3d and (B) Hg 4f regions of core-level spectra. Figure 15: Cyclic voltammograms recorded in 0.1 M phosphate buffer solution with pH 7.0 at a scan rate of 50 mV s−1 for the GC electrode coated with the solution containing [emailprotected] nanocomposite (A) before and (B) after addition of 200  µM Hg(II) ions. Figure 16: Difference in percentage of Ag NPs absorbance peak reduction observed for [emailprotected] nanocomposite in the presence of 200  µM Hg(II), Na(I), K(I), Mn(II), Ni(II), Zn(II), Co(II), Cu(II), Fe(II) and Fe(III) into the individual solutions. Inset: Photograph taken after the addition of 200  µM of Hg(II) ), Na(I), K(I), Mn(II), Ni(II), Zn(II), Co(II), Cu(II), Fe(II) and Fe(III) into the individual solution. LIST OF TABLES Table 1: Analytical performances of [emailprotected] nanocomposite for the detection of DA, UA and AA in human urine sample. Table 2: Comparison of the sensing performance of some of the Ag NPs towards Hg(II) ions. Table 3: Determination of Hg(II) ions in different water samples by using [emailprotected] nanocomposite. LIST OF SYMBOLS AND ABBREVIATIONS DAdopamine UAuric acid AAascorbic acid LoD limit of Detection LSPRlocalized surface plasmon resonance SPRsurface plasmon resonance SERSsurface enhanced resonance plasmon scattering mmili  µmicro nnano Mmolar HPLChigh-performance liquid chromatography NPsnanoparticles Hg(II) ionmercury (II) ion GOgraphene oxide rGOreduced graphene oxide GCEglassy carbon electrode eVelectron volt DFTdensity functional theory HRTEMhigh resolution transmission electron microscope XRDX-ray diffraction XPSX-ray photoelectron spectroscopy FESEMfield emission scanning electron microscope a.u.arbitrary unit LIST OF APPENDICES CHAPTER 1: INTRODUCTION For several decades, silver (Ag) nanoparticles have been attracting attention because of their excellent optical and electronic properties, high catalytic activity, and biocompatibility. Hence, they are used in a wide range of applications such as catalysis 1, solar cells 2,3, and optical 4 and electrochemical sensors 5. Ag nanoparticles possess a sharp absorption in the visible region (400–500 nm), depending on the size of the nanoparticles. This absorption feature arises from the surface plasmon resonance (SPR), which is the absorption of light by the nanoparticles because of surface vibrations between atoms 6–8. This SPR feature allows Ag nanoparticles to be used in optical sensors for the detection of toxic metals 9, biomolecules 10, and organic compounds 11. The addition of any analyte to the Ag nanoparticles leads to assembled/aggregated nanoparticles. This influences the SPR absorption band and is extensively used to follow the molecular recognition processes. Dopamine (DA) is an important catecholamine that belongs to the family of excitatory chemical neurotransmitters. It plays an essential role in the functioning of the drug addiction, cardiovascular, renal, central nervous, and hormonal systems, and in Parkinson’s disease 12. Thus, it is very important to develop a simple sensor for the detection of a sub-micro-molar concentration of DA. In recent years, the detection of biomolecules such as uric acid (UA) and ascorbic acid (AA) in human fluids such as urine and serum has gained considerable attention 13. A deficiency or excess amount of UA in the body causes several diseases, including Lesch/Nyhan syndrome, hyperuricaemia, and gout 14. Cardiovascular disease and kidney damage result from an elevated UA concentration in serum 15. Analytical methods such as high-performance liquid chromatography (HPLC) 16, spectrofluorimetry 17, spectrophotometry 18, mass spectrometry 19, and electrochemical sensors 20 have been reported for the detection of these neurotransmitter molecules. However, the existing detection methods have several limitations such as the need for expensive equipment, well-trained operators, and tedious sampling and time-consuming procedures. Alternatively, an optical sensor platform is more attractive for sensing a wide range of analytes. It is cost effective, portable, has a rapid response, and can provide real-time analyses. Recently, Ramaraj and his coworker reported a silicate-Ag nanoparticle-based optical sensor for the detection of DA, UA, and AA with LODs of 5, 5, and 1 nM, respectively 9 (Figure 1). Most commonly, Ag nanoparticles are synthesized using various chemical and physical methods, which are not eco-friendly and suffer from problems that include the poor reproducibility and stability of the Ag nanoparticles due to colloidal aggregation 21. In order to overcome such limitations, considerable efforts have been made to prepare Ag nanoparticles on polymer 22, silicate sol-gel 11, and graphene nanosheets 23. Among these, Ag-graphene has a large surface area and strong van der Waals force between the graphene and Ag nanoparticles, which significantly reduces nanoparticle aggregation. In addition, the high interfacial interactions ensure the stability of the Ag nanoparticles 24. In this study, graphene oxide-supported Ag nanoparticles were prepared using a simple chemical reduction method and used in an optical sensor for the detection of biomolecules such as DA, AA, and UA (Figure 2). The present synthetic method for the for preparation of [emailprotected] nanocomposite has a dvantages over other methods 11, 21-24 such as, long term stability, high homogeneity, rapid and ease of preparation and avoids any surfactant, stabilizers. Silver nanoparticles (Ag NPs) attracted much attention due to its biocompatibility, high catalytic activity, anti-bacterial activity, electronic and optical properties 25–28. The Ag NPs possess a principal absorption band in the region of 400 nm due to the localized surface plasmon resonance (LSPR)29,30. This SPR feature of Ag NPs is aroused due to the collective oscillation of electrons on the surface of the Ag NPs that are excited by incident electromagnetic waves 31. The SPR band position and intensity mainly depend on the size, shape and refractive index 32. This SPR band of Ag NPs is more sensitive to the surrounding environment and it significantly influences the band position and intensity. Based on the changes in the LSPR band position and intensity, an optical sensor platform with Ag NPs was developed to detect the wide range of analytes, including biomolecules 33, nitroaromatics 34, phenolic compounds 35, and heavy metal ions 36. Among the investigated analytes, heavy metal ions especially Hg(II) ions are more often monitored with Ag NPs through the optical sensing method owing to its high toxicity and solubility in water37. Mercuric (Hg(II)) ions are mainly released into the atmosphere from solid waste incineration, power plants, and bumping fossil fuels38 that pollute water, soil and air 39,40. The existence of Hg(II) ions in water causes serious damage to the brain, nervous system, kidneys and endocrine system of living organisms41. Developing a system for detecting Hg(II) with high sensitivity and selectivity against other common metal ions dissolved in water is a challenge in recent years 42–47. From an environmental point of view the development of an inexpensive, simple, selective and sensitive method of detection of Hg(II) becomes highly important. There are many types of sensors invented to detect Hg(II) in the environment. Some studies reported the detection of Hg(II) ions using electrochemical methods 48,49. Although they achieved a very high limit of detection (LoD), they need to use expensive apparatus and complicated setup. For the electrochemical testing of Hg(II) sample, the fabrication of an electrode is necessary, and that is a very tedious process. In addition, the detection of Hg(II) using fluorescence spectrometry has been widely investigated 50,51. Although this method is simple and is able to detect trace amounts of Hg(II) ions in solution, it requires expensive equipment to work. In this respect, colorimetric sensors are cheaper and do not require tedious preparation methods, colorimetric sensors have the advantage that the existence of Hg(II) is easily discernible to the naked eye without being affected by other possible dissolved ions 52–59. Recently, Hg(II) ion sensing was reported with noble metals su ch as Au and Ag by utilizing the size/interparticle distance-dependent optical properties and high extinction coefficients 60–62. The interaction between surfactants and metal NPs results in changes to the refractive index of these NPs and the LSPR band 32,33. They also may electrostatically repel the analyte, preventing it from interacting with the metal NPs and reduces the sensitivity of the sensor. In this study, the Ag NPs was prepared by using a simple chemical reduction agent and stabilized on graphene oxide (GO) sheets. Subsequently, the [emailprotected] nanocomposite was used to develop a colorimetric sensor for the detection of Hg(II) with the naked eye and an optical sensor also developed based on the LSPR changes upon the addition of various Hg(II) concentrations. This significant change in the LSPR of the Ag NPs is due to change in the morphology through the formation of AgHg amalgam. Selectivity in the detection of Hg(II) in the presence of various environmentall y relevant metal ions was also studied. CHAPTER 2: LITRETURE REVIEW 2.1. Plasmonic band of metal Nanoparticles Most probably gold nanoparticles (NPs) synthesized in the 5th or 4th century BC in China and Egypt regions 63. From that time, gold NPs have been used in both medicine and aesthetic aspects. As the result of the interesting optical properties of gold NPs, they were used for changing color of glass 64, pottery and ceramics 65. Faraday got interested about the optical properties of gold NPs and reported about the range of colors of gold nanoparticles colloidal solutions from ruby red to amethyst in 1857. Then he studied the factors influencing the color of gold NPs solutions and concluded that ‘‘the mere variation in the size of particles gave rise to a variety of resultant colors’’. Other than their optical properties, many applications of metal nanoparticles have been found in biochemistry, catalysis and sensors. For instance, one of the anti-odour commercialized devices in Japan is using the technology of immobilizing gold nanoparticles in oxide matrixes as active oxidation catalysts 66. In defenitions, nanoparticles are particles composed of number of atoms, ranging from 3 to 107 67. Nanoparticles feature properties are different from atoms or bulk material due to their size. The metallic nanoparticles larger than 2 nm possess a strong and broad absorption band in the UV-visible spectrum that is called surface plasmon resonance (SPR) band. This absorbance has discovered by Gustav Mie and known as Mie resonance 67. For smaller nanoparticles, quantum effects become more prominent and LSPR disappears. All metal nanoparticles possess the mensioned optical property, but the series of Au, Ag and Cu have very intense LSPRs. Other than that, their easy synthesis methods and their robustness to environmental conditions made silver and gold NPs to widely be used in this field. The LSPR features such as position, shape and intensity are strongly depends on various factors, to mention: the changes in the interparticle distance of the NPs and , a nd the changes in the refractive index of the local surrounding environment 68. There are indeed other types of plasmonic signals, such as the surface plasmon resonance band produced by planar metallic films, in reflection or transmission, some of them being called plasmon polaritons. Though the resulting physics is extremely exciting and the recent discoveries numerous, it is out of the scope of present thesis and they will not discuss further. In recent years, many theories were adopted by both physicists and chemists in order to give a clear description of the SPR band and on the main factors impacting its position, broadness and intensity. Many works has done to overview the existing plasmon band theories 67, and explain the SPR band by Mie and effective medium theory 69. There are some researches to explain optical propertiese of NPs with arbitrary shape by Maxwell equation theory 6. The phenomenon on absorbance of certain wavelength of light observed in transmission of light through metal nanoparticles in solid or solution phase, is called localized surface plasmon resonance band (LSPR).Nanoparticles intract with incident light in certain frequency that result global scattering of it. This observation can be explained by the collective resonance of the conduction electrons of the nanoparticle, due to interaction of electrons in nanoparticles with light. The evaluation of all parameters of material, specially its dielectric constant is necessary for understanding and study this phenomena. Usually, dielectric constant of nanoparticles count same as its bulk form and confinement effects and defects induced by edges or impurities will be neglected. For this aim a study on electrostatics in bulk metal by using Maxwell equations is necessary. In formulating the dielectric constant with known parameters, the Drude model, which describes the motion of free electrons in a metal can be applied. Then the question of the nanoparticles will be addressed: the conditions for conducting electrons resonance will be determined by several means. The determination of the frequency of the absorption maximum (denoted , the frequency of the Mie resonance), the height of this maximum and the width of the peak will be the ultimate goal of the calculations. The different geometrical confinement effect of free electrons on each material caused the electronic motion for nanoparticles vary material by material. Indeed, here the nanoparticles can be seen as a cationic network in which a cloud of conducting electrons (or free electrons) moves and oscillates. Nanoparticles dimensions are very small compared to the wavelength of the UV-visible light for which the phenomenon is observed and also comparable to the mean free path of electrons. The surface plasmon band is known to the resonance of the electronic cloud with the incident wave and the mechanics of this phenomeno n can be evaluated. In the case of nanoparticles, the conditions that electron cloud can resonate needs to be calculated. For this aim, The dielectric constant of metal nanoparticles assumed to be the same as the bulk material. Some postulates then become incorrect, but in calculation we have to keep them as an approximation. For instance, the electron density in small particles (r = 0) is not uniform and the charge will accumulate in particle edges and surface. Other than that, since the size of nanoparticles is very small comparing to the wavelength of incident light, we can consider that all electrons in the nanoparticle face with the same field at the given time and the electric field is independent of position 67. This hypothesis is known as the quasi-static approximation. When the electric field incidents to the particle, it result the displacement of the electron cloud that leads to the creation of surface charges. The positive charge would be where the cloud is lacking and the negative charge would be where it is concentrated (Fig. 1). 67 The therm â€Å"surface† is justified by the electron cloud charge mentioned in previous statements. However, we have to kep in mind that all the electrons are moving together (collectively) under the influence of electromagnetic field. This collective oscillation leads to plasmon polaritons, 64 that is different with the free plasmon in the bulk metal.67 The term â€Å"plasmon† was given to the SPR phenomenon by Shopper, due to the bounded gaseous plasmon oscillations.67 The dipolar charge repartition imposes a new force on the electron cloud. The electrons undergo a restoring force which conflicts with the external electric field. Figure.‎0.1. Schematic description of electronic cloud displacements in nanoparticles under the effect of a electromagnetic wave. 2.2. Graphene Oxide Recently, chemically modified graphene (CMG) has been studied in the context of many applications, energy-related materials, such as polymer composites, ‘paper’-like materials, field-effect transistors (FET), sensors, and biomedical applications, due to its excellent electrical, mechanical, and thermal properties. 70–72 Chemical modification of graphene oxide, which is generated from graphite oxide, has been a promising route to achieve mass production of CMG platelets. Graphene oxide contains a range of reactive oxygen functional groups, which renders it a good candidate for use in the aforementioned applications (among others) through chemical functionalizations. Although graphene known a relative novel material of broad interest and potential,1,3 GO has a history that extends back many decades to some of the earliest studies involving the chemistry of graphite.4–6 The first, the British chemist B. C. Brodie was exploring the structure of graphite by investigating the reactivity of f

Electoral College :: essays research papers fc

The Opportunity of a Lifetime The upcoming election will not only pass the reins on to another president, but shape history for the next four years. The person selected will be the first, elected president of the new millennium, after his Inauguration Day on January 20. The major issues of this years candidates are welfare reform, Social Security, education, and abortion; thus, suggesting a predicament. Who should be the next individual to run the United States of America? Is the best man Al Gore or George W. Bush? One major problem facing the U.S. government is change in the welfare system. Al Gore says: "I believe our prosperity gives us not just an opportunity, but a great obligation. We must make sure that no one is consigned to be left out or left behind (www.algore.com).† Gore plans to make work pay, to help families get from welfare to work, and to promote responsibilities for fathers. Al Gore plans to put pressure on men to give financial support and respect to the mothers of their children, and to spend time with those offspring. He has proposed state bonuses and employment programs to benefit low-income fathers. As president, Gore would also promote welfare to work by providing local, tribal, state, and community grants. Raising the minimum wage one dollar over the next two years is also in his plan. On the other side, George W. Bush believes that our children are our most priceless treasure and link to the future. He deems that everything we can do to ensure safety, stability, and the ability to love our children must be done. He has some of the same views as Gore in that he wants to encourage fathers to take part in their children’s lives, and he plans to do this by providing over two hundred million dollars in grants to communities that promote responsible fatherhood. Social Security appears to be another major problem that the next president will have to deal with. Social Security has been a retirement system for our seniors for a long time, and with the baby-boomer generation starting to draw from it in eight years, it looks like the Social Security system will go bankrupt. Al Gore says: â€Å"To me, Social Security is more than a government program. It is a solemn compact between the generations. It is responsible to make the strength an solvency of Social Security a major national priority.

Apple’s iphone – Not “made in America”

1) What is meant by globalization of human capital? Is this inevitable as firms increase their global operations? Globalization of human capital implies that people are moved out of their native country for employment in various fields. Since there are many companies around the globe and have branches in other countries, qualified people get an opportunity to move out and work. It is inevitable since globalization is established and the companies use the skills, labor, talent and knowledge as a part of globalization of human capital.2) How does this case illustrate the threats and opportunities facing global companies in developing their strategies? The main threat is when president Obama asked Steve job about reduction of job opportunities in United states and giving job in other countries, which made a feel of threat in their own country. And also many suicides at Foxconn lead a negative impression on Apple. The opportunities faced by them are high profit of $ 321 per i phone. It s hows the profit of a global company.3) Comment on Apple executives assertion that the company's only obligation is making the best product possible. â€Å"we do not have have any obligation o solve America's problems† I think it is really harsh to say these words. Everyone should have some obligation towards their country. But this is business and as an executive he is right he should always think about the growth and quality of the product. And should make maximum profit from low cost. So I think he is right.4) Who are the stakeholders in this situation and what, if any, obligations do they have? The main stakeholders are Apple company, Foxconn, and the government. All of these have obligations. Since Apple is a brand company and all expect best from them it is their obligation to be faithful and best quality provider to the consumers and also to the workers who work 24 hours for them. It is same for Foxconn too. They should be concern about the workers they should get the a dequate pay and rest. Also, government  should safe guard the people of each country from any type of pressure.5) How much extra are you prepared to pay for an iphone if assembled in the United states? I think I will not pay even a single penny extra to buy an iphone since they have a profit of $321 now itself. That is too much profit. I recommend they should decrease the rate of the phone. Some other product made in USA is not that expensive so the iphone should also be a little lower than now. After all, it is a phone although it has many application also it is not expensive enough to make it.6) How much extra are you prepared to pay for an iphone if assembled in China but under better conditions and pay? What kind of trade -off would you make? I have the same opinion as I said for United states. Better conditions and pay rights of workers and it does not mean the price should be increased since the already have a good profit. And it is the right thing to provide better conditio ns and better pay. We can also think about globalization of human capital to United states.7) To what extend do you think the negative media coverage has affected Apple's recent decision to ask the FLA to do an assessment and the subsequent decision by Foxconn to raise some salaries? What do you think will happen now?Since everyone knows about the case I think they will be more careful and take a favorable decision so as to protect the workers. It is sure that the negative media coverage has affected Apple's image very badly and so they asked for a FLA assessment. Foxconn on other hand was squeezing the workers to do more work with little pay and the suicide which occurred made made them into trouble and they increased the wages to save their face and I think they have to be very careful in future by providing good environment to work with a descent pay.

Significant Events That Led To Prussia’s Expansion

The rise of Prussia started with one man, Frederick William. Fredrick was the first major ruler of Prussia. Fredrick was important to the rise of Prussia because he was able to get a large standing army. To sustain a large army Fredrick had to tax his people. Having a large army was the key to Prussia’s expansion. During the Spanish war, he offered his army to the Holly Roman Empire and by doing so gave him the title of King of Prussia. Fredrick wanted Prussia to be a great power in Europe. To reach this goal he introduced a cabinet system of government. By doing this he could take full control of Prussia. He also enforced a General Directory, which united all areas of the Prussian empire. Due to Frederick’s rule the Prussian army was able to double within forty years. This meant that Prussia had the third largest army in Europe. When they only had the thirteenth largest population. Frederick used Prussia’s large army as a symbol of power and not to be used for dominance but his son Frederick the second had other ideas. Fredrick the second took advantage of the Prussian army. During his reign Fredrick the second attacked Austria and conquered Silesia during the Silesian war. Frederick II was able to claim polish territories to connect the empire. During his military campaigns he gained the title of Frederick the great. Frederick the great was also able to transform Prussia into an economically powerful state. After the conquering of Silesia Frederick was able to gain raw materials to fuel the Prussian infrastructure. He also added 150,000 acres of farmland, introduced new vegetables to harvest and introduced an indirect tax, meaning that the state would provide more revenue by this than it did with direct tax. Otto von Bismarck and the unification of Germany Otto von Bismarck was a skilled diplomat and was the chancellor of Prussia/Germany. Bismarck started many wars that led to Prussia’s dominance over Austria and France. Bismarck used both diplomacies and the Prussian military to achieve a unified Germany. Bismarck brought all the smaller states of Germany and combined them with Prussia, also making sure that Prussia was the most dominant state. Controlling both army and navy. In 1866 Bismarck had started a war with Austria that would cement Germany as one country. The Austro-Prussian war was a decider of who would have more German states. Due to Prussia having an alliance with Italy and better military tactician they were able to defeat Austria. This resulted in more German states under Prussian control over Austria. At the end of Bismarck reign he was able to say that he had connected Prussia with the northern German states creating one unified Germany.

The lex

The lex Cohen 1Alejandro CohenMrs. WuHistory 8April 18 2013How my character would react to sections 18-2/8After the Civil War many changes had to be applied to the south, and the north. What would the south do with their plantations if they had no slaves? How could they make cotton? Also what problems are occurring in the north and how would they make their clothing without cotton?The North one the Civil war but still had some economic problems. Around 800,000 soldiers needed jobs, and they lost more soldiers in the Civil war than the south did. This would affect my character because he was a commander in the war so it would be hard for him to find a job now. Although the war was mainly fought in the south the north still faced economic problems.Now that slaves were freemen, how would the south make their money.Dred Scott, whose famous case to gain his freedom ...Two thirds of southern railroads were destroyed in the war, the cities of Columbia, Richmond, and Atlanta had been leveled. Almost all southern banks were closed, and people didn't get their money back that they lend the confederacy. This would'n affect my character because he lives in the north.When president Lincoln outlined the Ten Percent Plan my character was somewhat happy. My character did not like the south at all but he did want the union to be together once again. The plan was to reconstruct the south. This included amnesty or government pardon, to Confederates who swore loyalty to the union. This was a good decision by lincoln because it got the Union closer together.When lincoln was assassinated April 14, 1865, my character was very sad and couldn't get this tragedy out of his head. How could someone do such a thing. My character thought...

South African Food Security and the lack of Transport Systems essays

South African Food Security and the lack of Transport Systems essays South African Food Security and the lack of Transport Systems Agriculture is often a major part of any countries economy. It not only serves as a means of feeding the nations people, but also may serve as an excellent export to other countries. We are all familiar with Florida Oranges, Idaho Potatoes, and even Wisconsin Cheese. These have become famous for their unique taste or perhaps just marketability, which is an important strategy of foodstuffs next to the transportation systems. For example, because ours in the U.S. are up to date, it allows us to get certain crops, such as rice from Japan in a timely, low cost manner. However, in the SADC (Southern African Development Council) it is not that easy. Throughout this paper we will take a look at why that is from past to present, define agricultural development and offer reasons why an adequate transport system is necessary. African agricultural development history can be broken down into four periods: Pre-colonial, colonial, post-colonial and present day. There is similarities and differences between these periods that may offer some insight to how Africa grew into the situations they now face. Agriculture at this time was classified by subsistence farming and shifting cultivation due to a low land population. All food or most was cultivated for consumption by farmers and others who lived nearby and was directly linked to nutrition. At this time transport systems were virtually unnecessary. Agriculture during the colonial period, 1880 to mid 1960, was drastically altered and turned from being self-sufficient to on the verge of starvation. Colonization imposed the farming of cash crops along with several market and tax policies. This separated agriculture form nutrition, the backbone of African farming. The land needed to be under constant cultivation, rather than seasonal which was another way the Europeans exploit ...

How to Differentiate Your LinkedIn Profile and Resume

How to Differentiate Your LinkedIn Profile and Resume You might think when setting up your LinkedIn profile that all you have to do is copy and paste things from your resume. But that would be a mistake. First of all, a resume is a private document sent directly to potential employers. A LinkedIn profile is public. Here are a few other key differences that will help you differentiate and make these two media work for you. 1. Keeping It Concise vs. Room for DetailYour resume has more space constraints than your online profiles, as it should ideally fit on one page. There, you need to use pithy language that describes your accomplishments as concisely and descriptively as possible.In LinkedIn, you have more room. Instead of a one-line description, try making it two or three lines that  really sing the story of the big picture.2. Tailoring to the Job vs. Casting a Wide NetYour resume should be reformatted and written for each individual job you apply for, tailored exactly to meet those requirements and needs.Your LinkedIn profile is ther e to establish your wider appeal and brand. Keep your net broad, and show how your unique skills and interests are versatile enough to apply to a wide range of industries and positions. Show yourself to be the flexible superstar you know you are.3. Showing vs. TellingIf a fact is on your resume, people have to take your word for it. But in LinkedIn, you actually have room to add proof. Show, don’t tell your, accomplishments for your profile. Put your money where your mouth is. For example, if you claim to be a good writer, include links to a few of your articles.4. Informal vs. FormalIn LinkedIn, avoid the robotic third person language of your resume. Make it a bit more personal. Use a conversational tone; don’t sacrifice propriety or effective communication, but let your personality shine through. Also remember that a LinkedIn profile can be much more broad and general when compared to the focused information you include on your resume.5.  Getting a Job vs. Building a NetworkA resume is geared specifically to getting the interview and getting hired. Your LinkedIn profile is much more about building awareness and adding to your network. Stay in the loop. Get connected with others in your industry. Be part of the conversation. You can also have a LinkedIn profile that helps you keep an eye on new opportunities without tipping your boss off that you are â€Å"looking.†6. No Photo vs. PhotoIt’s no longer standard to include a photo on your resume, as that can be linked to discrimination. Your LinkedIn profile, however, can and should include a profile picture.

Switching behavior and cycling durability on TiO2 coated Mg4Ni thin Essay

Switching behavior and cycling durability on TiO2 coated Mg4Ni thin film mirror - Essay Example Transmittance of the mirrors that were coated with the TiO2 film in the transparent state is improved by interference of multiple layers. Switching responses of multilayer thin films (Pd/Ti/Mg4Ni) was not effected by the outermost coatings of the TiO2 films, that is, hydriding and dehydriding speeds almost the same compared to the uncoating mirrors. Magnesium [1-3] and magnesium-based thin films [4-9] with a cap layer of Pd that can be switched between transparent and mirror states by hydrogen gas loading have attracted attention for their potential applications as smart windows, optical switches, and hydrogen sensors. Among various switchable mirror materials, magnesium-nickel alloy thin films [5-7] are one of the most promising candidates for practical use of a switchable mirror from the point of view of material cost and optical switching performance. It shows, however, fast degradation like other switchable mirror materials; after about 150 switching cycles it can not be switched again [10]. This low stability is the most severe obstacle for their applications. The investigation of the degradation mechanism indicates that the formation of magnesium oxides at the outermost surface and failure of the Pd cap layer are the major causes of the degradation [10]. Magnesium in the thin film of Mg-Ni is easy diffusing towards the outermost surface during the hydrogenation and dehydrogenation processing due to the fact that the total energy is reduced by the segregation of the Mg to the surface [11]. The researchers have developed various devises to extend the lifetime of this mirror system for practical applications. For this purpose, the various polymer materials have been used as a protection layer by spin coating to surface of the mirror [12], and the hydrogen diffusion metals such as Ti, Nb and V as a protection layer inserted to the Pd top layer and the Mg-Ni thin layer period [13]. Polymer coatings can extend the switching

Early childhood. Fundemental movement skills and behaviour Assignment

Early childhood. Fundemental movement skills and behaviour - Assignment Example Observation Techniques The observation techniques that were selected for this opportunity were anecdotal record, checklist, and photo observation, which means antecedents, behaviours, and consequences. The 1989 United Nations Convention on the Rights of Children includes articles 12, 13, and 14 which pertain directly to the observation of children. Article 12 states that â€Å"children have the right to say what they think should happen adults are making decisions about them, and to have their opinions taken into account† (Hobert & Frankel, 2004, p. 2). Article 13 supports the right for children to have information as long as it is not harmful to them. Article 14 says that rights to privacy should be afforded to children (Hobert & Frankel, 2004, p. 2). Keeping this framework in mind, the observational techniques were used in non-invasive and inclusive methods. The advantages of using the anecdotal record is that it allows for an opportunity to use the humanistic approach in order to provide for values to be placed on the nature of what occurs. The disadvantage is that the anecdotal record can be subject to bias and might not reflect the true picture of what has been observed. The checklist provides for a series of milestones to be placed on a list and they can be checked off as they are observed has having been accomplished. The disadvantage is that a checklist does not provide for context to be placed into the checklist and it is a bit removed from the child. Antecedents, behaviours, and consequences is a comprehensive way to look at what is observed and puts the entire experience into context with the time that has passed. The Rogerian Approach provides for looking at what occurs objectively so that it can be objectively evaluated. The disadvantage is that it might be difficult to interpret progress if not enough changes before and after the event. Introduction of Child and Context The child that was chosen for this observational opportunity has been given the name ‘Alice’ for the purposes of this discussion and to protect her identity. Alice was four years and two months old at the time of observing her. She was included in a small group of four other children she played with frequently in the part. Their age range was 3 to 5. The children was included in the games and was intended to extend on the skill of balancing. Interpretation Alice was observed being able to balance using different strategies. The FMS was observed through three games in order to determine if the task was consistently possible for the child. Alice had been observed having some balance issues in the past, but it had not been decided whether or not they indicated a developmental delay, so the three gamers where developed to extend this skill. During the three games, the second game of her balancing on beam was successful as she was balancing alone however the other games disrupted by laughter and not concentrating due to her focus being on oth er children and not on the task. Recommendation for Planning Table The skill was broken down into a series of skills that were needed to accomplish the task. During the time period between the ages of 2 and 6 there are great strides in fundamental movement skill development and a child should be able to stand on one foot or balance by the age of three (Rathus, 2006). The skills for balancing as follows:

Criminology Essay Example | Topics and Well Written Essays - 500 words - 11

Criminology - Essay Example 59, 60). Social and economic factors in a person’s life play a significant role in the person’s perception on crime. People from respectable social classes will for example perceive crimes as unethical activities that can lead to loss of social ties with friends and relatives. As a result, these individuals will most likely refrain from involvement in criminal activities. A person with poor social conscience will however not care about the society’s perception over his or her criminal activities. Economic factors are also major causes of crimes. Poverty and unemployment for instance limits people’s capacity to provide for their basic needs and wants. As a result, some people engage in criminal activities in order to get finances for the needs (Messner, 2001). Cultural factors, influenced by peer pressure, are other causes of crime in the society. Association with groups with rebellious characteristics particularly transforms people to behaviors of such cultural groups. With a deviant behavior, a person is likely to disobey law and law enforcement officers resulting in criminal activities. Psychological factors also play a role in a person’s decision towards involvement in a criminal activity. The level of motivation in a person for example defines a person’s objectives and economic initiatives that the individual will engage in. While highly motivated individuals will work hard to develop decent professions, poorly motivated individuals lack the drive. As a result, they fail to establish reliable financial background and resort to criminal activities for survival. Negative aspects of â€Å"social, economic, cultural, and psychological† factors therefore cause criminal activities (Messner, 2001, p. 59, 60). A number of factors such as â€Å"cracking down on crime, education, administration, construction, and correction† prevent crimes (Messner, 2001, p. 60). Cracking down criminal activities,

Am I Blue written by Beth Henley Tell how a literary device was used Essay

Am I Blue written by Beth Henley Tell how a literary device was used in the drama - Essay Example Through their dialogue the audience learns that John is a future farmer. He currently is in a fraternity at college. John plans on getting a business degree before going into the family farm business. He is a virgin and planning on visiting a prostitute that night. All of these life plans and history are told in a relatively short time. Ashbe tells John that she is a thief, practices voodoo, and even offers to sleep with him in this one Act play. All of this information comes out in the dialogue within a short amount of time. Only dialogue relays the information. If a Hollywood movie had been made about these two, the running time would be beyond the normal two hours. Henley put so much information into her dialogue by throwing both of her main characters together and having them bear their souls to each other. The dialogue might not be what an ordinary individual might engage in, but it is believable. The dialogue is believable because of the characters. If the two characters had not been tragically flawed, John being an over pressured virgin, or Ashbe being a thief, the dialogue would not have worked. The dialogue also works because both characters are young. The young are not as guarded as an older group. The characters are what make the dialogue believable. The timelessness of the dialogue also contributed to the play’s success. Only one term, which was â€Å"cathouse†, made reference to an older time. However â€Å"cathouse† could be a term that is used today. It is a term that could be reflected in New Orleans’ culture. Other than that one term all of the dialogue does not reflect a certain time or place. Am I Blue is unique due to the dialogue. All of the information and timelessness related by the dialogue could not be achieved with action alone. The dialogue is what makes the play interesting and consuming. When the audience is finding out about John and Ashbe through the interesting

Torture Essay Example | Topics and Well Written Essays - 750 words - 1

Torture - Essay Example On the other side are those who believe that the allowance of torture destroys our national commitment to the inherent rights of all human beings. In the middle of this heated debate are those who believe that psychological torture, non-physical torture, should be permissible. It is not agreed that America should be permitted to use torture as a means of obtaining information from detainees. The United States was established on absolute principles of human rights, and the use of torture, whether physical or non-physical, past or present, violates those principles. for terrorists who suffer, or for those who die mercilessly at the hands of their torturers. Unfortunately that is human emotion at work, not ethics. Torture is a violation of human rights. In his Time to Think About Torture, Jonathan Alter admits that "we can't legalize physical torture; it's contrary to American values."1 The UN convention against torture came into force in 1987, prohibiting the acts that cause severe pain or suffering in order to gain information from prisoners. Alter wonders if using methods just short of physical torture will force four hijacking suspects to talk.2 He also added that he was not advocating the use of "cattle prods" or "rubber hoses", but "psychological torture."3 The act of psychological torture is subjecting a prisoner to mental stress, such as sleep deprivation, putting them in stressful situations, and sensory deprivation, in order to force a confession. Psychological torture, which leaves no visible signs of abuse, is still torture, and is illegal. According to research, prisoners subjected only to psychological torture report as much mental anguish as those who are beaten. The lasting effects psychological torture inflicts are as detrimental as those of physical torture. Novelist and journalist Henry Porter, wrote in his article that "torture is an absolute evil and there can be no allowances, especially in a country which stands for liberty and spends a good deal of time distinguishing itself from the Taliban and al-Qaeda on those grounds."4 If we as a nation disregard the Universal Declaration of Human Rights, our Constitution, and the UN convention against torture by using the same tactics as the Taliban and al-Qaeda, then we become no different than the ones we oppose. Terrorism has spread fear among Americans. Our citizens have desperately tried to justify the means of torture. The ticking bomb scenario, which implies that torture should be used to gain useful information that may prevent the possible loss of many lives, is just a scenario. It is a tactic used to persuade fearful Americans that torture is necessary. In discussing the fear of Americans, Porter states, "It is to be hoped that their very understandable fears do not lead to a further deterioration of human rights."5 Common sense and intelligence should be used to fight terrorism, not torture created by fear that opposes human rights. Torture is counterterrorism. Advocating any type of torture defeats the purpose of the Constitution, which guarantees protection against cruel and unusual punishment. Just as slavery and genocide are wrong for America, so is torture. Torture, whether physical, psychological, mild or severe,

COMMERCIAL LAW Essay Example | Topics and Well Written Essays - 2000 words

COMMERCIAL LAW - Essay Example However, in protecting the interests of consumers, the Act does not go to the other extreme of compromising the interests of lenders. Since one of the requirements of the Act is that lenders and businesses offering credit are to seek a license before they can enter the business of credit, therefore the Act also protects the interests of genuine lenders by enforcing the repayment of debts that consumers may incur, which cannot be easily escaped. One of the notable provisions of the Consumer Credit Act of 1974 which has often been questioned is Section 127(3) which allows for certain agreements t be completed nullified if they are considered extortionate. This is one of the radical reform measures being undertaken through the new Consumer Credit Act of 2006, which does away with this provisions and introduces some fresh measures for the protection of lenders, such as allowing a wider range of small businesses to also enjoy the protection afforded to individuals. However, the scrutiny and screening of lenders and donors of credit has also increased considerably through the enhanced powers that are provided to the OFT under the new Act of 2006. The Consumer Credit Act of 1974 is specifically formulated to regulate all consumer credit and consumer hire arrangements that deal with amounts that are less than 25,000 pounds (www.dti.gov.uk). Therefore at the outset, by regulating such low cost transactions, it works to the benefit of average low and middle income consumers rather than targeting the rich and wealthy who are few in number. The Act also lays out a definition of the range of individuals who are to be protected by the Act . One of the ways in which the Act protects consumers is by laying down the form and contents which agreements are to be composed of, providing redressal procedures that must be adopted in case there is a default or a termination of the credit arrangement by either party and by disallowing extortionate credit bargains. For

Torture Essay Example | Topics and Well Written Essays - 750 words - 1

Torture - Essay Example On the other side are those who believe that the allowance of torture destroys our national commitment to the inherent rights of all human beings. In the middle of this heated debate are those who believe that psychological torture, non-physical torture, should be permissible. It is not agreed that America should be permitted to use torture as a means of obtaining information from detainees. The United States was established on absolute principles of human rights, and the use of torture, whether physical or non-physical, past or present, violates those principles. for terrorists who suffer, or for those who die mercilessly at the hands of their torturers. Unfortunately that is human emotion at work, not ethics. Torture is a violation of human rights. In his Time to Think About Torture, Jonathan Alter admits that "we can't legalize physical torture; it's contrary to American values."1 The UN convention against torture came into force in 1987, prohibiting the acts that cause severe pain or suffering in order to gain information from prisoners. Alter wonders if using methods just short of physical torture will force four hijacking suspects to talk.2 He also added that he was not advocating the use of "cattle prods" or "rubber hoses", but "psychological torture."3 The act of psychological torture is subjecting a prisoner to mental stress, such as sleep deprivation, putting them in stressful situations, and sensory deprivation, in order to force a confession. Psychological torture, which leaves no visible signs of abuse, is still torture, and is illegal. According to research, prisoners subjected only to psychological torture report as much mental anguish as those who are beaten. The lasting effects psychological torture inflicts are as detrimental as those of physical torture. Novelist and journalist Henry Porter, wrote in his article that "torture is an absolute evil and there can be no allowances, especially in a country which stands for liberty and spends a good deal of time distinguishing itself from the Taliban and al-Qaeda on those grounds."4 If we as a nation disregard the Universal Declaration of Human Rights, our Constitution, and the UN convention against torture by using the same tactics as the Taliban and al-Qaeda, then we become no different than the ones we oppose. Terrorism has spread fear among Americans. Our citizens have desperately tried to justify the means of torture. The ticking bomb scenario, which implies that torture should be used to gain useful information that may prevent the possible loss of many lives, is just a scenario. It is a tactic used to persuade fearful Americans that torture is necessary. In discussing the fear of Americans, Porter states, "It is to be hoped that their very understandable fears do not lead to a further deterioration of human rights."5 Common sense and intelligence should be used to fight terrorism, not torture created by fear that opposes human rights. Torture is counterterrorism. Advocating any type of torture defeats the purpose of the Constitution, which guarantees protection against cruel and unusual punishment. Just as slavery and genocide are wrong for America, so is torture. Torture, whether physical, psychological, mild or severe,

Inside the mind of a savant Essay Example for Free

Inside the mind of a savant Essay Treffert and Christensen’s article (2005), touches on the important and curious issue: the differences among humans. It is not to hide that jealous and curious species desire to possess what others possess and desire to know how it is possible. The description of savant individual, Kim Peek, leaves the readers wonder about the possibilities that have a mere possibility and right to existence. These authors begin their article with a concrete description of what does it mean to be savant. Their description is well poised and not an eggeduration. They, straightforwardly, describe the concrete features that Kim had without forgetting to mention that Kim also has serious physical disabilities. Kim’s listed abilities are though impressive. I do not know a person who would think twice to have what Kim had – but knot with the price that Kim had to pay. Enduring difficult attitude from others or enduring physical differences are quite different things. Kim endured physical differences that simply made him more different. Now, when he is a grown man (and way into his 50th), researchers took a serious interest in him due to the uniqueness of his case. The authors mentioned in the article that, even in childhood, Kim was missing Corpus Colossum, the connecting neural network that connects left and right human hemispheres. The writers write, â€Å"Yet in people whose corpus callosum has been severed in adulthood, generally in an effort to prevent epileptic seizures from spreading from one hemisphere to the other, a characteristic split-brain syndrome arises in which the estranged hemispheres begin to work almost independently of each other. † This statement, by itself, points out at the materialistic approach that without the synaptic connections between the right and left hemisphere the connection between right and left hemisphere is impossible. There were some ‘guesses’ among the appropriate researchers but no one wanted to mention a possibility that that here is a hidden purpose behind such appearances. The authors conjecture lies within a science fiction, however plausible. They wrote that the person born without corpus collossum learn to connect right and left hemisphere with the non-traditional ways. Their hypothesis consists of an idea that two separated hemispheres learn to act as one, in unison. One major point that the authors noticed was that the ‘abnormalities’ stem form the damage in the left hemisphere only. Furthermore, the suggested that males, per ce, display more frequent number of cases of savanism, stuttering, dyslexia, and autism. Their response to this theory was straightforward: one possible explanation lies within the fetus development in which they suggest that the make fetus has higher levels chemically dependent and left-brained situation. In to this hypothesis the understanding that the left hemisphere develops with a slower rate than that of right has a big part of their study. To evidence the above, the authors use the examples of so called â€Å"acquired savant syndrome† which is resulted in older children after the accidental damage to the left hemisphere. Further, the article speculates upon the implication of the significance behind the corpus collossum. One possibility includes a rationale, which suggests that, the possibility of the right brain compensation if the left-brain cannot function properly. Another possibility makes the readers think that inability to function within one hemisphere unravels the latent ability in another. The latter theory suggests that the left-brain dominance is due to the fact that we live in the techno logical society that prizes the left-brain achievements. Thus, the function of the left-brain, which is prone to science, math, and logic, leads us to what we call Human Rational, the human species that uses conscious analogies in their day-to-day operations (Read, 1997). The dysfunction of the left hemisphere all of the sudden opens new possibilities hidden and latent within the right hemisphere that holds the key to what we call today Human Conscious. It is of interest to the readers that traditional intelligence tests did not really work with the above subject: some parts showed below average while other superior range performance. In another excursion into the case, the authors noted Kim’s unusual versatility with a tremendously large lexicon of vocabulary in his possession. With Kim’s inability to explain the meaning behind the proverbs he finds amazing associations and is being quite effective in long-term memory recall. Such has been evidenced by his unusual abilities dealt with music, as per complex line up of tones and musical styles as well as the names and works of various artists. Here, and despite his dexterous prior complications, he can seat at piano and play a piece he had discussed â€Å"shifting effortlessly from one mode to another. † Even Greehan, the Mozart scholar commented positively about Kim’s abilities. In summary, the authors, refer to the fictional Rain Man produced after Kim’s life story, although the the writer Barry Morrow decided not to outline Kim’s life story. Similarities are striking, however, and cause one is thinking about not-discovered human abilities. References Darold A. Treffert and Daniel D. Christensen (2005). Onside the mind of a savant. Scientific American. Retrieved July 22, 2007 from http://www. condition. org/sa5c. htm Read, S. G. (Ed. ). (1997). Psychiatry in Learning Disability. Edinburgh: W. B. Saunders. Retrieved July 24, 2007, from Questia database: http://www. questia. com/PM. qst? a=od=100737215.

The Importance Of Agriculture In Developing Countries Economics Essay

The Importance Of Agriculture In Developing Countries Economics Essay Agriculture always plays an essential role in the economy of every country. Not only because of it tends to provide foods for the entire population of a country but agriculture helps to connects and interacts with all the related industries of that country. A country is usually believed to be a social, political and economically stable nation if the agricultural sector is very stable. However, people in developing countries who are depend on agriculture for their living are always much poorer than those who work in other sectors of the economy. And generally those who involve in agriculture sector are always represents a significant share of the total number of poor people in the countries where they live. Hence, there is a need to improve agriculture industry. It is important to improve agriculture sector because it create job opportunities for its citizens. Agriculture is known as the backbone of the developing countries. It accounts for between 30 to 60 percent of the total GDP and employs about 70 percent of the total workers. Apparently, this are a huge amount of peoples involves in agriculture industry if compared to any other sectors in developing countries. In other words, agricultural sector is the major source of employment in most of the developing countries. This is because the owner of the farm usually found that it is necessary to hire additional hands for the purpose to cultivate the lands successfully and to look after the livestock. However, the increase of job opportunities is not only on farms but also in processing, advertising and packaging the agriculture product. Thus, if the agriculture sector is improving, it will definitely benefit the developing countries by decreasing its unemployment rate. Not only that, agriculture sector helps to fully utilize the unused land in developing countries. The expansion of agriculture output caused abundant supply of unused land to be brought under cultivation. However, in most of the African countries such as Mozambique, Tanzania and Zambia, there are only 12 percent of arable land is actually been cultivated. The African Union (AU) has appealed to the governments to allocate 10 percent of their total spending to agriculture, but unfortunately only four or five countries have successfully reach that target. Obviously, developing countries do not have enough money to develop the unused land. It is a waste for just leave a huge area of arable land empty without any plantation. Thus, the offer by foreign investors to develop agricultural land is very attractive to developing countries. Based on the standard of the one-dollar-a-day threshold, there are 1.2 billion poor people in developing countries. And among these peoples, there are 780 million of them facing chronic hunger, which means that their daily intake of calories is not enough for them to live healthy and productive lives. Besides, there are millions more suffer from specific nutritional insufficiency of one form or another. Most of the worlds hungry live in countries which are categorized as low-income and food-deficit nation. They are located mainly in the developing world and more than half of them are in Africa. These countries do not produce enough food to meet the demand of the citizens and they may not have enough foreign exchange to replace the shortfall by purchasing foods on the international market. This kind of situation getting serious especially when they are facing with loss of crops and livestock that caused by natural disaster or extremely high food prices on the international market. In order to feed people better, agriculture must strengthen its conservation goals by adding assortment to the food chain and by restoring the ecosystems. Agriculture sector can reduce hunger as it ensures the food security of developing countries. The drive toward food security has seems to be slowed in recent years. The growth rate of agricultural production is declining, the world grain reserves have shrink to record lows, the commitments of aid to agricultural development have decreased as well and thus it boosting the demand for imported grain. This obviously opposed to the current situation of developing countries because their population is expanding. Food production is directly related to the daily life of human being. Food security is an immediate and future main concern for all developing countries. A stable agricultural industry plays an important role to ensure the food security of a country. Food security is considered as one of the basic requirements of any nation. None of the nation that consists of huge amount of hungry people can grow efficiently with a stable agricultural base because hungry people can do nothing towa rds helping to develop their country. Food security prevents starvation which often been considered as one of the serious problems that being faced by the small developing countries. Furthermore, agriculture also ensures economic growth of developing countries. Agriculture is a fundamental source of income for developing nation that exists on this globe. Not only because of it provides food for our daily life, but mostly all the industries in the country depend on agriculture both directly and indirectly. The high rates of economic growth are basically linked with the rapid expansion of agricultural output. In fact, the economy of several West African countries is primarily maintained by agriculture sector. Most of them depend on agriculture for their export trade to boost the incomes of the country. Agricultural products are their main foreign exchange earner which contributes about 75 percent of their total export commodities. The exports of agriculture products create additional economic activity that ripples through the domestic economy. Besides, agriculture contributes between 40 to 60 percent of the total GDP of most of the African countries. In conclusion, it is crucial to develop the agriculture sector not only in the developing countries but every country in the globe. A very low GDP and widespread chronic under nutrition are generally because of the underdeveloped of agriculture sector. Citizens cannot get enough their basic needs for their daily life. Therefore, economic progress in the agricultural industry is very important to boosting the incomes and increasing food supplies of the poor. Agricultural sector can only be further develop if and only if everyone in the society willing to take the responsibility to sustain a society that have sufficient food supply for our future generation. This is an issue that related to the whole society and efficient action must to be taken from now on.

106 Congress :: essays research papers

The 106th Congress has been one of the most partisan and ineffectual legislatures in recent memory. The two political parties have barely even kept the government running. Only until recently have they passed Appropriation Bills for the 2001 fiscal year in a lame-duck session. This congress has made little progress in resolving their differences on some of the most important issues.   Ã‚  Ã‚  Ã‚  Ã‚  Gun control is at the forefront of American politics. Gun violence has soared in recent years, and many tragedies such as the Columbine school shooting have occurred. All Americans want a reduction in gun related violence but gun control is still a decisive issue. On March 3rd, 2000, the then junior Senator from New York, Charles E. Schumer, introduced the Effective National Firearms Objectives for Responsible, Commonsense Enforcement Act of 2000. S.2338 was a bill to enhance the enforcement of gun violence laws. Twelve other Senators including New York Sen. Daniel Patrick Moynihan cosponsored this bill. This legislation was an attempt at amending the Brady Handgun Violence Prevention Act. Its purpose was to increase appropriations to Federal prosecutors of Firearm Laws, authorize the appropriations of 600 additional firearm agents and inspectors, give greater authority to the Attorney General to prosecute violations of Federal Firearms Laws, bans violent felons from buying and handling firearms and ammunitions, and increase the penalties and fines of illegal gun sales.   Ã‚  Ã‚  Ã‚  Ã‚  S. 2338 was read twice and referred to the Senate Committee on the Judiciary. The twelve Senators who sponsored this piece of legislation were mostly Democratic. Republican Sen. Orrin Hatch of Utah, the chairman of the Senate Judiciary Committee, worked along party lines. He effectively pigeonholed this bill without considering it for review. Pigeonholing is a practice of ignoring a piece of legislation and letting it die in committee. Many special interest groups were interested in the outcome of this bill. The Coalition To Stop Gun Violence, CSVG, was one lobbying group that was interested in this legislation. Lobbies try to influence politicians to vote according to their point of view. The CSVG wants to increase gun control measures to reduce the violence in America. It believes that violent crimes and firearms have a direct correlation. The legislative arm of the National Rifle Association is a lobby opposing gun control. The NRA represents millions of Americans all over the United States. It prides itself in promoting and defending the 2nd Amendment of the Constitution that states â€Å"the right of the people to keep and bear arms†.

existentialism :: essays research papers

The modern conception of man is characterized, more than anything else, by individualism. Existentialism can be seen as a rigorous attempt to work out the implications of this individualism. The purpose of this lecture is to makes sense of the Existentialist conception of individuality and the answers it gives to these three questions: (1) What is human freedom? What can the absolute freedom of absolute individuals mean? (2) What is human flourishing or human happiness? What general ethic or way of life emerges when we take our individuality seriously? (3) What ought we to do? What ethics or code of action can emerge from a position that takes our individuality seriously. Although I am sure you will want to take a critical look at the assumptions from which Existentialism arises in your seminars, I will be attempting, sympathetically, to see what follows if one takes these assumptions seriously. Let's begin by seeing what it could mean to say we are absolute individuals. When you think of it, each of us is alone in the world. Only we feel our pains, our pleasures, our hopes, and our fears immediately, subjectively, from the inside. Other people only see us from the outside, objectively, and, hard as we may try, we can only see them from the outside. No one else can feel what we feel, and we cannot feel what is going on in any one else's mind. Actually, when you think of it, the only thing we ever perceive immediately and directly is ourselves and the images and experiences in our mind. When we look at another person or object, we don't see it directly as it is; we see it only as it is represented in our own experience. When you feel the seat under your rear-end, do you really feel the seat itself or do you merely feel the sensations transmitted to you by nerve endings in your posterior?. When you look at the person next to you (contemplating how their rear-end feels), do you really see them as they are on the inside or feel what they feel?

Stages of Social Development Essay

Social development plays a significant role in the success of student achievement. Social development involves learning values for children, along with knowledge and skills children will need to relate to others. It is important children contribute positive attitudes to their peers, family members, school and community. As I learn more about social development, I must understand the various stages and the affects it has on children. Erik Erickson developed eight main stages of social development. The first stage of social development is trust verse mistrust. This usually occurs in infancy and children develop bonding and attachments with parents and family members. Children begin to trust parents, have a sense of security, and feel love and affection. If a child experiences mistrust, they will feel insure and unsure of themselves. The second stage of social development is autonomy verses shame and doubt. This stage occurs during early childhood. Children begin to understand self-maintenance such as toilet training and discover their own will. If children are restrained, they will develop a sense of shame and doubt within themselves. Stage three occurs during early school years. Initiative verses guilt. This stage is about purpose. Children will begin to create their social groups, form friendships, have academic successes, and challenge themselves. If children begin to feel uncomfortable or experience guilt, they will become anxious. School age children experience industry verses inferiority during stage four. In this stage, children develop social competence and friendship networks. Children learn more formal skills of life. Some of the skills may include, â€Å"relating with peers according to rules, progressing from free play to play that may be elaborately structured by rules, and mastering social studies, reading, and arithmetic.† (www.childdevelopmentinfo.com) As I take a further look at Erikson’s stages of social development, children will experience identity verses identity confusion. This is stage five and occurs during adolescence. Children will discover who they are, what they are about, and where they are going in life. Children will also explore loyalty with their peers. As children become young adults, they will experience intimacy verses isolation. Young adults will experience falling in love, maintaining the friendships they have formed, and discover who they truly are. This is known as stage six. Stage seven examines generativity verses stagnation.  Adults will lead useful lives, and may begin to create families of their own. In this stage, individuals are in their middle adult hood. Erikson’s last stage of social development is integrity verses despair. This stage takes place in late adulthood and adults begin to reflect and evaluate what they have done in their lives. Reflecting can have a positive affect or ne gative affect, depending on an individual’s life experiences. The roles of social development will play a part in how I teach. I will create a safe, warm and inviting atmosphere for my students. Students will begin to open up and trust me. Bonds will be created and I will challenge students academically. I will praise students for academic success and uplift them socially. My classroom environment will be culturally appropriate for all students and I will encourage students to be independent. I will be attentive to student needs, promote consistent structure during individual time and play, as well as hold children accountable for responsible conduct. References http://childdevelopmentinfo.com/child-development/erickson/ http://www.tkcalifornia.org/teaching-tools/social-emotional/teaching-strategies/ http://www3.uakron.edu/witt/adol/selfidentity.htm

ACCOUNTING SYSTEM INSIGHTS

AIS – Final Study Chapter Highlights Chapter 1 – ACCOUNTING SYSTEM INSIGHTS 1. Enterprise system – A system that supports business activities throughout the enterprise, including inputs, processing, and outputs 2. Integrated enterprise system – Shares data across functional areas within the enterprise 3. Business processes – Related activities performed by an enterprise to create value by transforming input into output 4.Value chain – An organizing framework for business processes, beginning with vendors and ending with customers Baseline accounting system – A model that provides an enterprise-wide view of the firm`s accounting system 1. Transaction cycles – Accounting transactions related to specific business processes (1) Purchasing cycle – Transactions related to purchasing items from vendors (2) Payroll cycles – Transactions with employees (3) Sales cycle – Exchange or transactions between an enterprise and its customers 2.Vendors module – A module related to purchasing goods and services 3. Customers module – A module related to selling the customer a product or service 4. Employee module – A module related to the payroll cycle 5. Banking module – A module that involves cash received and cash paid 6. Financial module – A module that includes adjusting and correcting entries (1) Adjusting entries – Entries to bring accounts up to date at year end (2) Correcting entries – Entries to correct errors (3) Closing entries – Zeros out income and expense accounts at year end 7.Reports module – A module that relates to output from the accounting system (1) Financial reports – Reports that include a company`s income statement, balance sheet, and statement of cash flows (2) Tax reports – Reports used when filling federal, state, and local returns (3) Management reports – Reports prepared to assist managers in making decisions (4) Sustainability reports – Reports used to evaluate an enterprise`s sustainability performance What is the importance and value of information as an asset? Today, the value of information assets for some business exceeds the value of other assets, such as land and buildings What is the role of the accounting system within the larger enterprise system? * The accounting system spans the entire value chain of an enterprise, tracking transaction information from the purchase of items from vendors through the sale of products or services to customers. Business processes are associated with the related accounting transactions known as transaction cycles. Also read  Modules 9 & 10The purchasing cycle consists of employee and payroll transactions. The sales cycle involves exchanges or transactions between an enterprise and its customers. In addition to the accounting system, other modules or subsystem can include supply chain management (SCM), operations/production system (OPS), human resource management (HRM), and customer relationship management (CRM). What are the database essentials that today’s accounting professional needs to know? 1) A field is a piece of data, such as customer first name (2) A record is a collection of related fields, such as a customer record (3) A table is a collection of related records, such as a CUSTOMER table (4) A database is a collection of related tables, such as an accounting database (5) A database form is a computer-based form for entering data into the database (6) A database query is used to extract data from a database, such as searching for a customer’s account balance. (7) A dat abase report is a computer-based output to display What are the SDLC (Software Development Life Cycle) phases? The system development life cycle organizes the activities involved in developing a new system into the following six distinct phases: (1) Plan the system project including scheduling, budgeting, and staffing (2) Analyze the new system requirements, such as what reports are required and what data needs to be collected by the system (3) Design business processes and databases for the new system (4) Build/buy and test databases and computer programs for the new system (5) Install new IT hardware, software, and databases 6) Deploy the new system, using the system on an ongoing basis and maintaining and updating it as necessary. Why is it important to safeguard information assets? * To protect information assets, organizations implement security and controls to prevent fraud, unauthorized access, modification, destruction, or disclosure. Internal control is the set of policies and procedures enterprises use to safeguard assets, including information assets, and to prevent and detect errors. What are the three functions of an accounting system in today’s business environment? 1) Collecting, recording, and storing financial and accounting data (2) Providing financial analytics and business intelligence for improved decision making and business performance (3) Safeguarding information assets stored in accounting systems using security, controls, and risk management Chapter 2 – ACCOUNTING DATABASES 1. Operational database – Databases used to store data related to business operations and transactions 2. Data warehouse – Stores data from a variety of sources and is used for business intelligence 3. Database administrator (DBA) – Responsible for managing the enterprise’s databases 4.Intersection table – Placed at the junction of two tables to eliminate a many-to-many relationship 5. Composite primary key – Used when more than one field is required to uniquely identify a record 6. Normalization – A process for removing database anomalies or problems 7. Database integrity – Ensures that the database contains accurate, valid data Rule 1: Entity integrity Each record in the database must have a unique identifier. No two records in the database can have the same primary key value. Rule 2: Primary key integrity The primary key value cannot be null (empty).Rule 3: Domain integrity The field values must be from a pre-defined domain. Rule 4: Referential integrity Data referenced and stored in related tables must be consistent across the database. DBMS is a software used to (1) Create database tables (2) Transfer data from the accounting software to the database (3) Update data in the database (4) Delete data from the database (5) Sort database tables (6) Run queries What data is stored in accounting databases? * Organizations store data about assets, liabilities, operations, tran sactions, employees, customers, vendors, and more in databases.Accounting databases needs to be well structured, redundancy-free, consistent, and current What are the three tiers in accounting system architecture? (1) Database tier: The back-end accounting database stores accounting data in database tables. A back-end database management system (DBMS) sorts, stores, inserts, updates, and deletes accounting data and runs queries (2) Application tier: Accounting software applications interact with the DBMS to access the back-end accounting database (3) User tier: The user tier consists of the interface appearing on the accountant’s computer screen.The user interface consists of database forms and reports. What are enterprise databases? * Enterprise databases used by an enterprise for business purposes can be considered as one of two types: internal databases or external databases (1) Internal databases are databases in which the data belongs to the organization. Internal databa ses consist of two varieties: operational databases and data warehouses. Operational databases, such as an accounting database, store enterprise transactions. Data warehouses store data from a variety of sources. 2) External databases are databases containing data collected by other organizations. What problems can result from poorly designed databases? * Poorly designed databases may contain database problems or anomalies, such as problems with inserting, updating, and deleting data. This can result in inaccurate, unreliable accounting data. * Three types of database anomalies (problems) are DUI: Deletion, Update, Insertion What are the steps used to build an accounting database? (1) Identify and build database tables (2) Identify and enter fields in each database table (3) Select the primary key for each table 4) Identify and build relationships among database tables, removing any many-to-many relationships by creating intersection tables Chapter 3 – ACCOUNTING INTERFACE 1. Graphical User Interface (GUI) – User interface containing images and icons 2. Data validation – Tools used to minimize data entry errors, such as drop-down lists 3. Real-time reports – Reports that provide up-to-the-minute data without a time lag 4. Live reports – Reports that provide up-to-the-minute data continuously 5. Structured query language (SQL) – Code used to search and retrieve data 6.Query Builder Tools – Streamlines query development What is the role of the accounting system interface? * The accounting system user interface plays an important role in entering accounting data and retrieving accounting information. The accountant views the interface on the screen, and the RDBMS and database are behind the screen. The accounting software interface interacts with the RDBMS using database forms, queries, and reports. Features of a well-designed interface include user-friendly, effortless navigation, and customizable preferences. Wha t is the role of database forms? Database forms are commonly used to input data into accounting system. The database forms are frequently designed to look like commonly used and familiar items, such as an invoice or a check. What is the role of database reports? * The output of the accounting system is typically displayed in a report format. The report displayed on the user’s computer screen is actually a database report that is formatted to meet accounting requirements. The database report uses information from the database to populate the report. What is the role of database queries? * One component of the user interface is retrieval or query.Sometimes the interface will call this a search and provide a form where the search question can be entered. In other instances, a query may be run to prepare a report, retrieving data from the database to enter into the database report that appears on the user’s computer screen. Well-designed database forms are designed to save time and minimize data entry errors. A few general guidelines for database form design include the following: (1) Enter data once (2) Use data validation (3) Enable auto entry (4) Mirror paper forms (5) Design user-friendly forms (6) Implement appropriate security Chapter 4 – ACCOUNTING SYSTEMS AND B.PROCESSES 1. Data flow diagrams (DFDs) – a technique used to document business processes using agent, event, data store, and data flow symbols 2. Data flows – shows how data enter, moves, and exits a system 3. Data stores – a database table represented by an open rectangle 4. Events – a process represented by a rounded rectangle 5. Agents – a person or department represented by a square symbol 6. External agent – an agent outside the enterprise 7. Internal agent – employees within the organization 8. Event-agent-database (EAD) table – each row in this table corresponds to an event in a DFD 9.DFD Fragment – a DFD of a single event 10. Black hole – a DFD error that occurs when data goes into a process but no data exists 11. Gray hole – a DFD error that occurs when the input data does not correspond to the output data 12. Miracle – a DFD error that occurs when there is no input to a process The approach to reading a DFD is to use the following four steps (1) Identify the agents (internal and external) (2) Identify events (3) Identify database tables (4) Trace the data flows How are accounting systems developed today? * Today, most accounting systems are developed in two stages.First, baseline accounting software is selected. Then the accounting software is customized to meet the enterprise’s specific needs. How is customization of accounting systems documented? * Customizing an accounting system involves documenting the specific needs of the enterprise using data flow diagrams to provide a detailed view of the enterprise’s business processes. Each module of the b aseline model can be customized to meet the enterprise’s needs. Additional modules might also be needed to provide the required customization, such as a production module to track manufacturing costs.Chapter 5 – BUSINESS PROCESSES 1. Gap Analysis refers to analyzing the gap between the baseline modules and the customization required to meet enterprise-specific needs. 2. Big Bang refers to when all system modules are built and implemented for the entire enterprise at the same time. 3. Stages refers to when modules or locations for a new system are built and implemented stage by stage instead of all at once. How are business processes documented? * The baseline accounting system can be customized using data flow diagrams (DFDs) to document the enterprise’s business processes.What is gap analysis? * A gap analysis identifies the gap between the selected baseline system, such as SAP, and the customization required by the specific enterprise. What is the difference b etween the big bang approach and stages approach to customization? * The two approaches to customization are big bang and stages. The big bang approach is used when all the modules are built and implemented for the entire enterprise at the same time. The stages approach involves completing modules or locations stage by stage instead of all at once. What is a workflow management system? Workflow management systems automate workflow by automatically forwarding the electronic document to the next step in the business process. Chapter 6 – INTEGRATED ENTERPRISE SYSTEMS 1. Order-to-cash – corresponds to the sales cycle 2. Procure-to-pay – corresponds to the purchasing cycle 3. Spaghetti code – programming code used to connect stand-alone systems 4. Three-tier architecture – when an enterprise system uses layers of IT components: enterprise database, application, and client computers 5. Firewall – software programs on a router that monitor network traffic 6.Business process management (BPM) – transforming business processes to improve efficiency Top Reasons for Failed ERPs include the following: (1) Unrealistic budget. Underestimated costs. Overestimated benefits. (2) Unrealistic schedule. Not enough time allowed for project completion. (3) Not a good fit. User requirements are not net. Baseline system not a good fit with business processes. (4) Too much change. Failure to educate employees on changes to expect. Lack of adequate change management. (5) Lack of project champion at the top. Commitment by top management is lacking to champion the project.What are advantages of an integrated enterprise system? * The integrated enterprise system offers many advantages over the functional silo approach to enterprise systems. The accounting functions are integrated into the larger enterprise system, permitting accounting to share data with other functional areas and better coordinate activities. What are challenges associated with an integrated enterprise system? * Challenges of an integrated enterprise system include business processes that may need to be redesigned and managing the changes required by the new system. How is data entered in an integrated enterprise system? Database forms that relate to business process activities permit users to enter data once into the IES and have the data shared throughout the enterprise, eliminating the need for different functional areas to rekey the same data. How does an integrated enterprise system relate to the accounting system? * Integrated enterprise system use a modular approach that is consistent with the baseline accounting system model. The basic module names may vary but the functions are basically the same. Integrated enterprise systems integrate accounting with other modules for an enterprise.Customer and vendor systems can also be integrated. Chapter 10 – FRAUD AND INTERNAL CONTROL 1. Entity-level IT controls – processes, organization s tructure, and leadership for IT to support an organization’s business strategy and objectives, such as internal audits 2. IT general controls – controls that apply to IT services in general and ensure continued IT operation and availability, such as change and access controls 3. Application controls – controls embedded within business process applications, such as accounting software controls A.Classification by the control objectives specified in the COSO internal control framework: i. Operation controls – controls to ensure that operations are completed appropriately, such as the timing of cash disbursements to ensure that late fees are avoided ii. Financial controls – controls to ensure that external financial reports are prepared on a timely basis in compliance with laws, regulation, or contractual agreements iii. Compliance controls – controls to maintain confidentiality of information in accordance with all applicable laws and regulati ons B.Classification by how the process is completed: iv. Manual controls – controls performed without the assistance of technology v. Automated controls – controls performed automatically by computers 1. Input controls – controls over data entered into the system 2. Processing controls – controls to ensure that amounts have been processed appropriately 3. Output controls – controls to ensure that reports are distributed only to appropriate users vi. Hybrid controls – a combination of manual and automated controls What is SOX and how does it affect the accounting system? Sarbanes-Oxley (SOX) legislation resulted from the accounting scandals of 2002. This legislation requires organizations to use recognized framework for internal controls. As a result, many organizations adopted COSO’s Internal Control – Integrated Framework and the COBIT framework for IT controls What is IT control architecture? * IT control architecture is a b lueprint for IT controls in the organization. This blueprint shows that internal control impacts IT at three levels within the organization resulting in three levels of IT controls: * Entity-level IT controls Application controls * IT general controls How can control weaknesses be documented? (1) Build a DFD (2) Document preventive and selective controls on the DFD (3) Document control HotSpots on the DFD Fraud and abuse can be classified into three broad categories: (1) Corruption, such as bribery (2) Misappropriation of assets, including theft of cash, fraudulent disbursements, or stealing merchandise (3) Fraudulent financial reporting, such as misstating financial statements in order to meet earning targets. Three elements required to prove fraud are the followings: 1) A material false statement is made with the intent to deceive (2) A victim relies upon the false statement (3) The victim incurs damages The fraud triangle depicts the three conditions that typically must exist in order for a fraud to be perpetrated (1) Motive – reason for committing the fraud, such as financial difficulties (2) Opportunity – access to the asset or financial statements in order to carry out the fraud (3) Means – knowledge or skills that permit the perpetrator to commit the crime Internal Control is a process, effected by an entity’s board of directors, management, and other personnel.This process is designed to provide reasonable assurance regarding the achievement of objectives in effectiveness and efficiency of operations, reliability of financial reporting, and compliance with applicable laws and regulations. SOX (Sarbanes-Oxley Act) emphasize a strong system of internal control as a means of avoiding Enron-sized accounting frauds. SOX Requirements to remember (1) Section 302. Corporate responsibility for financial reports (2) Section 404. Management assessment of internal controls (3) Section 806.Protection for employees of publicly traded comp anies who provide evidence of fraud (4) Section 906. Corporate responsibility for financial reports Audit and Internal Controls (SOX) (1) Audit of internal control – tests of controls to obtain evidence that internal control over financial reporting has operated effectively (2) Audit of financial statements – tests of controls to assess risk and substantive procedures to collect evidence regarding the accuracy, completeness (3) IT audit – audit of IT controls 4) Integrated audit – integrates an audit of internal control with an audit of financial statements There are two types of deficiencies that may be found in internal control over financial reporting: (1) Material weakness – deficiency that results in a reasonable possibility that a material misstatement of financial statements will not be prevented or detected on a timely basis (2) Significant deficiency – a deficiency in internal control over financial reporting that is less severe tha n a material weakness COSO (Committee of Sponsoring Organization of the Treadway Commission) Internal Control Objectives 1) Effectiveness and efficiency of operations (2) Reliability of financial reporting (3) Compliance with laws and regulation Internal Control Components (1) Control environment – control environment factors include integrity and ethical values, importance of board directors, management philosophy and operating style, organization structure, commitment to financial reporting competencies, authority and responsibility, and human resources (2) Risk assessment – involves identifying, analyzing, and managing risks that affect a company’s ability to record, process, summarize, and report financial data properly.Risk assessment control objectives include the following: A. Importance of financial reporting objectives B. Identification and analysis of financial reporting risks C. Assessment of fraud risk (3) Control activities – include policies and procedures to mitigate risks including financial, operational, and compliance controls. Control activities include the following: D. Segregation of duties – to divide authorization, recording, and asset custody among different individuals E. Independent reconciliations of assets and accounting records – such as bank statement reconciliations and inventory reconciliations F.Physical controls – to provide for physical security of assets, such as security cameras and restricted access to corporate buildings G. IT controls – to ensure appropriate information processing, authorization, and data integrity. (E. g. Data validation) (4) Information and communication – includes the accounting system for identifying, recording, processing, and reporting transactions and financial data. An organization’s system produces reports, containing operational, financial, and compliance information.Internal control principles related to this component inclu de information technology, information needs, information control, management communication, upstream communication, board communication, and communication with external parties (5) Monitoring – involves assessing internal controls as well as the process for taking corrective action if needed. Effective monitoring includes: H. Ongoing monitoring – such as controls over purchasing I. Separate evaluations – such as an internal audit that assesses internal controls. J.Upstream communication to report internal control deficiencies COBIT (Control Objectives for Information and related Technology) Three Dimensions (1) IT Resources can be divided into the following four categories: A. Application – consists of manual and programmed procedures to process information B. Information – includes structured and unstructured data in any form, such as text, graphics, pictures, audio and video. Data is input, processed, and output by the system C. Infrastructure à ¢â‚¬â€œ refers to IT technology including hardware and software. It may also include physical structures, such as a data center facility D.People – includes staff members as well as their knowledge and skills to plan, organize, acquire, implement, deliver, support, monitor, and evaluate IT processes and systems (2) IT Processes deliver information, run applications, and use infrastructure and people to accomplish IT goals in light of business requirements. IT processes are grouped into the following four domains E. Plan and Organize (PO) domain – relates to IT strategy and tactics to contribute to attaining business goals F. Acquire and Implement (AI) domain – identifies, acquires (built or bought), and implements IT solutions.Also ensures that the SDLC phases and activities are used when upgrading and modifying current systems G. Deliver and Support (DS) domain – concerned with the delivery of IT services. Encompasses IT operations, security and training . Assures the continued support and maintenance of these services H. Monitor and Evaluate (ME) domain – monitors IT processes for compliance with control requirements. Includes management oversight of control processes as well as independent assurance services provided by internal and external audits (3) Business Requirements (Information Criteria) I.Three criteria relate to the information security: confidentiality, integrity, availability (CIA) J. For the remaining four criteria, COBIT relies upon definitions used by COSO’s Internal Control – Integrated Framework (Effectiveness, Efficiency, Reliability, Compliance) Chapter 11 – CYBERSECURITY What are the 10 domains of cybersecurity? (1) Legal, regulations, compliance, and investigations (2) Information security and risk management (3) Security architecture and design (4) Telecommunications, network, and Internet security (5) Control access (6) Operations security (7) Physical and environmental security 8) Application security (9) Business continuity and disaster recovery (10) Cryptography What is the scope of cybersecurity in the accounting system? * Cybersecurity in an enterprise is not limited to just guarding against hackers and cyberattacks. It involves many aspects of enterprise operations, including how you train and educate your employees about security awareness to safeguarding information assets, how to implement new technologies in a security conscious manner, how to maintain backups in order to recover and continue business operations, and how to provide the highest level of security in a cost-effective wayWhy is encryption important in securing accounting data? * For accounting purposes, encryption provides an especially valuable tool offering increased data integrity and confidentiality. Encryption can be used for accounting data in transit and for accounting data stored in the database. If an attacker is successful in penetrating the enterprise security and reaches t he database, encryption of the stored data is an additional line of defense *Refer to Lecture PPT slides for more detailed information regarding key terms.Chapter 12 – THE RISK INTELLIGENT ENTERPRISE What is a risk intelligent enterprise? * The risk intelligent enterprise moves beyond security and controls to managing risk and then to using risk to create value What is the enterprise risk management (ERM) framework? * The ERM framework offers guidance to enterprises implementing enterprise risk management. ERM units may consist of entity-level units, divisions, business units, and/or subsidiaries * The four ERM objectives are Strategic – relate to goals that support the entity’s mission * Operational – relate to the effective and efficient use of the entity’s resources * Reporting – relate to the reliability of the enterprise’s reporting, both internal and external * Compliance – relates to the entity’s compliance with a ll applicable laws and regulations * The eight ERM components consist of * Internal environment – involves the risk management philosophy of the enterprise, including the tone set by top management. Risk resilience, risk appetite, risk tolerance, integrity, and ethical values also affect the nternal environment * Objective setting – setting objectives that are consistent with the entity’s mission and risk appetite * Event identification – involves identifying potential events that might affect the entity. Events can be either internal events or external events that might affect the entity’s ability to achieve objectives. * Risk assessment – the process of assessing the extent to which events would impact an entity’s ability to achieve its objectives (impact/likelihood) * Risk response (avoidance/reduction/sharing/acceptance) * Control activities Information and communication * Monitoring What is spreadsheet risk management? * A signif icant risk for many enterprises is the widespread use of spreadsheets with limited controls. A spreadsheet risk management program includes using access and change controls with spreadsheets in order to be SOX compliant Chapter 13 – ACCOUNTING SYSTEM DEVELOPMENT * This chapter explains stages of SDLC (Software Development Life Cycle) and SDM (Software Development Methodologies). Refer to Lecture PPT slides for more information.