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Wednesday, August 26, 2020
Hardness Testing free essay sample
Building Materials 1 Title: Objective: Hardness and Impact Tests of Steels To comprehend the mechanical properties of a metal (steel) especially the connection among hardness and effect Equipments: Rockwell Hardness analyzer and Chirpy Impact analyzer Samples: 1 . Check plate around 0. 9%C As provided (strengthened): AS Water extinguished: WAG Oil extinguished: CO Water extinguished + tempered: WAG + T Oil extinguished + tempered: CO + T 2. Key steel around 0. 4%C As provided (strengthened): AS Water extinguished: WAG Procedures: Tests have been heat rewarded utilizing the accompanying conditions: Systematizing at about COCO for 30 minutes, trailed by water extinguish or oil extinguish. A few examples are then tempered at COCO for 1. Ok and permitted to cool in still air. The examples are ground/cleaned to expel the scales/oxide preceding hardness and effect tests. Results and Observation: Compare the hardness results with the effect esteems. Report (greatest 4 pages): Background Theory Procedures Results Discussion (see next page) Conclusion Make important remarks about the test and the information guaranteeing that you answer the accompanying in your remarks: 1. We will compose a custom paper test on Hardness Testing or on the other hand any comparative theme explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page The connection between heat treatment and sturdiness and hardness I. E. Quickly clarify why the diverse warmth medicines give distinctive strength and hardness esteems. What do you believe is the distinction among hardness and sturdiness? Clarify the general connection among hardness and sturdiness. 2. Relate the watched break surfaces of the examples to the Chirpy Impact results and regarding fragile or malleable cracks. Report due: Friday, 6 Seep 2013 by 4 pm (drop box WAS Bldg Level 3)
Saturday, August 22, 2020
Sample Apa Research Paper
Test APA Research Paper Sample Title Page Place original copy page headers one-half inch from the top. Put five spaces between the page header and the page number. Running on Empty 1 Full title, creators, and school name are fixated on the page, composed in capitalized and lowercase. Running on Empty: The Effects of Food Deprivation on Concentration and Perseverance Thomas Delancy and Adam Solberg Dordt College 34 Sample Abstract Running on Empty Abstract This examination inspected the impacts of momentary food hardship on two The theoretical sums up the issue, members, theories, techniques utilized, results, and ends. intellectual abilitiesââ¬concentration and constancy. College understudies (N-51) were tried on both a fixation task and a steadiness task after one of three degrees of food hardship: none, 12 hours, or 24 hours. We anticipated that food hardship would hinder both focus scores and determination time. Food hardship had no huge impact on fixation scores, which is relia ble with late research on the impacts of food hardship (Green et al. , 1995; Green et al. , 1997).However, members in the 12-hour hardship bunch invested essentially less energy in the persistence task than those in both the control and 24-hour hardship gatherings, recommending that momentary hardship may influence a few parts of discernment and not others. An APA Research Paper Model Thomas Delancy and Adam Solberg composed the accompanying examination paper for a brain research class. As you audit their paper, read the side notes and look at the accompanying: ? The utilization and documentation of their various sources. ? The foundation they give before getting into their own investigation results. The logical language utilized when announcing their outcomes. Focus the title one inch from the top. Twofold space all through. Running on Empty Running on Empty: The Effects of Food Deprivation on Concentration and Perseverance 3 Many things hinder peopleââ¬â¢s capacity to concentra te on an errand: interruptions, cerebral pains, loud situations, and even mental issue. Somewhat, individuals can control the ecological elements that make it hard to center. In any case, shouldn't something be said about inside elements, for example, a void stomach?Can individuals increment their capacity to concentrate essentially by eating consistently? One hypothesis that incited inquire about on how food consumption influences the normal individual was the glucostatic hypothesis. A few analysts during the 1940s and 1950s recommended that the mind manages food consumption so as to keep up a blood-glucose set point. The thought was that individuals become hungry when their blood-glucose levels drop altogether beneath their set point and that they become fulfilled in the wake of eating, when their blood-glucose levels come back to that set point.This hypothesis appeared to be consistent in light of the fact that glucose is the brainââ¬â¢s essential fuel (Pinel, 2000). The most punctual examination of the general impacts of food hardship found that drawn out food hardship (36 hours and more) was related with languor, melancholy, peevishness, decreased pulse, and failure to focus (Keys, Brozek, The presentation expresses the subject and the primary inquiries to be investigated. The scientists gracefully foundation data by talking about past research on the point. Broad referencing sets up help for the discussion.Henschel, Mickelsen, and Taylor, 1950). Another investigation found that fasting for a few days delivered strong shortcoming, touchiness, and lack of concern or melancholy (Kollar, Slater, Palmer, Docter, and Mandell, 1964). Since that time, look into has concentrated for the most part on how nourishment influences cognizance. In any case, as Green, Elliman, and Rogers (1995) call attention with, the impacts of food hardship on discernment have gotten relatively less consideration as of late. Running on Empty The moderately scanty research on food h ardship has left space for 4 urther investigate. In the first place, a significant part of the examination has concentrated either on constant The specialists clarify how their investigation will include to past research the point. starvation toward one side of the continuum or on missing a solitary supper at the opposite end (Green et al. , 1995). Second, a portion of the discoveries have been conflicting. One investigation found that skipping breakfast weakens certain parts of comprehension, for example, critical thinking capacities (Pollitt, Lewis, Garza, and Shulman, 1983). In any case, other research by M. W. Green, N. A. Elliman, and P. J.Rogers (1995, 1997) has discovered that food hardship running from missing a solitary supper to 24 hours without eating doesn't altogether impede cognizance. Third, not all gatherings of individuals have been adequately contemplated. Studies have been done on 9ââ¬11 year-olds (Pollitt et Clear advances direct perusers through the researcher sââ¬â¢ thinking. al. , 1983), large subjects (Crumpton, Wine, and Drenick, 1966), school age people (Green et al. , 1995, 1996, 1997), and middle-age guys (Kollar et al. , 1964). Fourth, not every single intellectual angle have been studied.In 1995 Green, Elliman, and Rogers considered supported consideration, straightforward response time, and prompt memory; in 1996 they contemplated attentional predisposition; and in 1997 they examined basic response time, two-finger tapping, acknowledgment memory, and free review. In 1983, another investigation concentrated on response time and precision, IQ, and critical thinking (Pollitt et al. ). As per a few analysts, the vast majority of the outcomes so far show that intellectual capacity isn't influenced altogether by momentary fasting (Green et al. , 1995, p. 246).However, this end appears to be untimely because of the overall absence of research on intellectual capacities, for example, fixation and The analysts bolster their choice to concentrate on focus and diligence. steadiness. Until this point, no investigation has tried diligence, in spite of its significance in subjective working. Truth be told, tirelessness might be a superior pointer than accomplishment tests in evaluating development in learning and thinking capacities, as persistence helps in tackling complex issues (Costa, 1984). Another investigation additionally perceived that diligence, better learning procedures, and exertion are perceptions worth considering (Dââ¬â¢Agostino, 1996).Testing whatever number parts of insight as could be expected under the circumstances is key on the grounds that the idea of the errand is significant when deciphering the connection between food hardship and psychological execution (Smith and Kendrick, 1992). Running on Empty The scientists express their underlying theories. 5 Therefore, the present examination encourages us see how momentary food hardship influences focus on and determination with a troublesome ass ignment. In particular, members denied of nourishment for 24 hours were relied upon to perform more awful on a focus test and a tirelessness task than those denied for 12 hours, who thus were anticipated to perform more regrettable than hose who were not denied of food. Strategy Headings and subheadings show the paperââ¬â¢s association. Members Participants included 51 undergrad understudy volunteers (32 females, 19 guys), some of whom got a modest quantity of additional credit in a school course. The mean school grade point normal (GPA) was 3. 19. Potential members were rejected on the off chance that they were eating fewer carbs, bleeding, or taking extraordinary drug. The individuals who were battling with or had The experimentââ¬â¢s technique is portrayed, utilizing the terms and abbreviations of the order. truggled with a dietary issue were rejected, as were potential members dependent on nicotine or caffeine. Materials Concentration speed and precision were estimated uti lizing an online numbers-coordinating test (www. psychtests. com/tests/level of intelligence/fixation. html) that comprised of 26 lines of 25 numbers each. In a short time, members were required to discover sets of numbers in each line that additional up to 10. Scores were determined as the level of effectively recognized matches out of Passive voice is utilized to stress the investigation, not the specialists; in any case, dynamic voice is utilized. a potential 120.Perseverance was estimated with a riddle that contained five octagonsââ¬each of which incorporated a stencil of a particular item, (for example, a creature or a blossom). The octagons were to be put on one another with a particular goal in mind to make the outline of a bunny. In any case, three of the shapes were marginally modified with the goal that the assignment was unthinkable. Constancy scores were determined as the quantity of minutes that a member spent on the riddle task before surrendering. Methodology At an underlying gathering, members gave educated assent. Each assent structure contained a doled out ID number and mentioned the participantââ¬â¢s GPA.Students were then educated that they would be told by email and phone about their task to one of the Running on Empty three test gatherings. Next, understudies were given a guidance The investigation is spread out bit by bit, with time changes like ââ¬Å"thenâ⬠and ââ¬Å"next. â⬠6 sheet. These composed directions, which we likewise read out loud, clarified the exploratory conditions, explained rules for the food hardship period, and determined the time and area of testing. Members were arbitrarily doled out to one of these conditions utilizing a coordinated triplets configuration dependent on the GPAs gathered at the underlying meeting.This configuration was utilized to control singular contrasts in intellectual capacity. Two days after the underlying gathering, members were educated regarding their gathering task and its condition and reminded that, on the off chance that they were in a food-denied gathering, they ought not eat anything after 10 a. m. the following day. Members from the benchmark group were tried at 7:30 p. m. in an assigned PC lab on the day the hardship began. Those in the 12-hour bunch were tried at 10 p. m. on that equivalent day. Those in the 24-hour bunch were tried at 10:40 a. m. on the accompanying day.At their alloted time, members showed up at a PC lab for testing. Every member was given writ
Friday, August 21, 2020
The Books That Light Our Way
The Books That Light Our Way This is a guest post by Tova Mirvis, who is the author of three novels, Visible City, The Outside World and The Ladies Auxiliary, which was a national bestseller. Her essays have appeared in various anthologies and newspapers including The Boston Globe Magazine, Commentary, Good Housekeeping, and Poets and Writers, and her fiction has been broadcast on National Public Radio. She has been a Scholar in Residence at the Hadassah-Brandeis Institute at Brandeis University, and Visiting Scholar at The Brandeis Womenâs Studies Research Center. She lives in Newton, MA with her three children. Follow her on Twitter @tovamirvis. My ex-husband and I had divided the furniture, the money, the books. We sold our house, packed seventeen years worth of a shared life into boxes labeled with either my name or his. When I unpacked into my new bedroom, many of the objects were the same â" the purple comforter, all my clothing, my desk but so much of my life felt unfamiliar. Though the house I was newly renting was just a few miles from the one weâd lived in together, it felt as though it existed in an alternate impassable continent. I unpacked as quickly as I could, wanting at least the outer semblance of normalcy. One of the first things I did was to place my books in their old spots on my shelves, arranging them, as I always had in every place Iâd lived, by author, by sensibility, by how much I had loved the book. Now a new category was emerging: books I needed to keep physically close at hand. They were books I had read previously, either weeks before or years, but in these uncertain days, they became newly essential. Around most people, I wanted to pull as deeply inside myself as I could, cover my outer self with a hard protective shell. Only with these books did I feel a sense of opening, did I feel that someone could understand how it felt to stand at this juncture. On the nightstand by my bed, I placed a small pile of books, ones which I felt could lead me through these next weeks and months. They were books I saw as friends, as guides to what lay ahead. One of these books was Aftermath: On Marriage and Separation by Rachel Cusk, a book which came out as I was hurtling toward my divorce. This was a book by an author I already loved, having devoured her novels and then her memoir about motherhood, which I read while I nursed a baby and had relished the raw honesty of her writing. Then and now once again I felt as though Cusk was writing directly to me. The opening lines: âRecently my husband and I separated, and over the course of a few weeks the life weâd made broke apart, like a jigsaw dismantled into a heap of broken-edged pieces.â Here was my life, in her sharp-edged stark sentences that spared little. Here, the pain of separation and also the necessity of it, for some of us. And this, as she is sitting in church looking out at other families, mother father children. âWeâre not part of that story anymore, my children and I. We belong more to the world, in all its risky disorder, its fragmentation, its freedom.â In Cuskâs descriptions of how lonely it feels to uproot your life, I felt a little less alone. Next to Aftermath, I placed Devotion by Dani Shapiro, a memoir Iâd read a few years before, though now I read it with new eyes, âI had reached the middle of my life and I knew less than I ever had before,â Shapiro writes. âFrom the outside, things looked pretty good. But deep inside myself, I had begun to quietly fall apart. Nights, I quivered in the darkness like a wounded animal.â That anxiety, I knew all too well, especially at night, when the fears raged most freely. And yet, amid these articulations of fear and discontent and what it means to be searching and unsettled, the book contained a voice whispering gently, soothingly, from across the distance. In my darkest time, Devotion offered me the quiet gift of hope. âLife was unpredictable, yes,â she writes later in the book. âA speeding car, a slip on the ice, a ringing phone, and suddenly everything changes forever. To deny that is to deny life â" but to be consumed by it is also to deny life. The third way â" inaccessible to me as I slunk down the halls â" had to do with holding this paradox lightly in oneâs hands. To think: it is true, the speeding car, the slip on the ice, the ringing phone. It is true and yet here I am listening to my boy sing as we walk down the corridor. Here I am giving him a hug. Here we are â" together in this, our only moment.â Next to these two books, I placed a volume of poems, New and Selected Poems, by Mary Oliver, a poet whom Iâd read little of before this time in my life. Iâd discovered her when someone sent me one of her poems and after that she became a nightly salve. Inside this volume there was one poem in particular I turned to, until I almost knew it by heart. These words were my mantra to myself, a late night lullaby. From The Journey: One day you finally knew what you had to do , and began though the voices around you kept shouting their bad advice And then: But little by little as you left their voices behind the stars began to burn through the sheets of clouds and there was a new voice which you slowly recognized as your own. On so many nights, I fell asleep to these words, with the feeling that they banded together with the other books stacked there, keeping watch over me, lighting the way. _________________________ Sign up for our newsletter to have the best of Book Riot delivered straight to your inbox every week. No spam. We promise. To keep up with Book Riot on a daily basis, follow us on Twitter, like us on Facebook, , and subscribe to the Book Riot podcast in iTunes or via RSS. So much bookish goodnessall day, every day. Save
Sunday, May 24, 2020
Nature Vs Nurture Mary Shelley s Frankenstein - 2057 Words
In Mary Shelleyââ¬â¢s Frankenstein, the theme of nature versus nurture is seen throughout the novel. Freud and many psychologists state that nature and nurture influence development because genes and environment, biological and social factors direct life courses, and their effects intertwine. Through the Creature s continual rejection by society and Victor, Mary Shelley shows that social rejection altars the Creatureââ¬â¢s attitude towards society and pushes him to be vengeful. In Frankenstein the Creature experiences more nurture than nature in the novel due to his knowledge gained from his experiences this is seen with the continual rejection from Victor and the Creature teaches how to survive. Nature and nurture both rely on the brain to help organisms make relationships, learn, and develop over time. Neuroscientists have recently tested the brain: ââ¬Å"Neuroscience has discovered that the brainââ¬â¢s very design makes it sociable, inexorably drawn into an intimate brai n-to-brain linkup whenever engaged with another personâ⬠(Goleman). The relationships that people are involved in help mold them: ââ¬Å"Relationships have the power to not only mold human experience but also human biologyâ⬠(Goleman). Relationships impact people on an emotional level and people are easily influenced by the internal state of the people that surround them. Interactions with others affect the brain and body of everyone that is interacted with. The brain is also referred to as the social brain: ââ¬Å"The social brain isShow MoreRelatedNature Vs. Nurture in Mary Shelleyà ´s Frankenstein1008 Words à |à 4 PagesNature vs. Nurture Francis Galton, the English Victorian polymath first coined the term, Nature vs. Nurture in 1871, when he considered how much influence our upbringing had on our fate, and whether or not our destiny was preset. Long before the term Nature vs. Nurture was coined, Mary Shelleyââ¬â¢s 1818 novel, Frankenstein, explored the idea of nature vs. nurture in the context of creation. The greatest exemplification of Nature vs. Nurture in Frankenstein is explored in the fate of the Creature, whoRead MoreMary Shelley s Frankenstein - Nature Vs Nurture1857 Words à |à 8 PagesEasily one of the most notable themes in Mary Shelleyââ¬â¢s Frankenstein, the role of nature versus nurture in developing children, recurs throughout the novel with the two main characters, Frankenstein and his creature, believing in opposite sides of this theme. Favoring nature, Frankenstein maintains that the creature was always evil from the moment of creation, regardless of the creatureââ¬â¢s experiences. Howeve r, the creature, in his narrative to Frankenstein, argues that ââ¬Å"[he] was benevolent and good;Read MoreFrankenstein : Are Monsters Born Or Created?1058 Words à |à 5 PagesFrankenstein: Are Monsters Born or Created? Throughout the novel Frankenstein written by Mary Shelley, the creature is subjected to countless acts of violence and rejection. For a monster to develop, one must have been formerly exploited either by an individual or their society. The creature is not only a physical product of science, but his atrocious behavior is also an explicit result of Victorââ¬â¢s actions toward him. The creature was not born a monster, but slowly morphed into one as he experiencesRead MoreMary Shelley s Frankenstein, And The Modern Prometheus3901 Words à |à 16 Pages ââ¬Å"Frankenstein, or the Modern Prometheusâ⬠, by Mary Wollstonecraft (Godwin) Shelley Mary Shelley s novel Frankenstein is best known for its influence in popular culture through many film adaptations. It is in fact, however, one of the great novels of ideas. Write an essay that discusses in what sense you think it is a novel of ideas. What are its claims about human reason and human nature? Shelley explores some aspects of human nature, specifically human lust for power and the unfortunate way weRead MoreThemes of Frankenstein3337 Words à |à 14 PagesThemes of Frankenstein Frequently, literature is intended to convey a significant idea or theme to it s readers regarding events that occur in our everyday existence. Occasionally these ideas appear in the context of straightforward characterization, but in some literatures, such as Marry Shelley s Frankenstein, these themes come to us in the guise of monsters, goliaths, dragons, gods, and myriads of fantasy-like components that express meaning in ways impossible within the boundaries of realityRead MoreAnalysis Of Mary Shelley s Frankenstein 1525 Words à |à 7 PagesThe women in Frankenstein were pure, lifeless and innocent. Elizabeth stands up for Justineââ¬â¢s innocence but cannot prevent her execution. For both Victor and the monster, woman were the last thing they would ask for help, providing comfort and acceptance. For Victor, Elizabeth takes away his guilty conscience. The monster choses female of his kind to feel his awful existence. Both end up destroying the otherââ¬â¢s love interest, making womanââ¬â¢s status from object of desire to object of revenge, whichRead MoreAnalysis Of Mary Shelley s Frankenstein 1054 Words à |à 5 Pagesshow the control and dominance that men have in society. Frankenstein is particularly notable for its number of absent mothers. This may link to Mary Shelleyââ¬â¢s own life, as her birth caused the death of her mother, Mary Wollstonecraft. The main absent mother in the novel, is the motherless monster. Although the monster was not born, he was created by Victor Frankenstein who he sees as a mother figure. Margaret Homans argues that while Frankenstein is creating the monster ââ¬â while he is pregnant with itRead MoreSome Readers Have Seen Frankenstein as an Illustration of the Fear of the Power of Science. to What Extent Do You Agree with This View Based on Your Reading so Far?1734 Words à |à 7 Pagesenlightenment where philosophical thought began and mans concern for a greater psychological form developed. However, duri ng this time of enlightenment and exploration, the values of religion and ethical thought challenged science and its moral reasoning. Frankenstein could be seen as an illustration of the fear of the power of science due to these social changes; however there is evidence within the text to support other aspects such as society and religion being the focal point of fear. On a basic level,Read MoreAn Analysis of Mary Shellys Frankenstein Essay1196 Words à |à 5 PagesMary Shelly wrote Frankenstein in a time of wonder. A main wonder was whether you could put life back into the dead. Close to the topic of bringing life back into the dead was whether you could create your own being, like selective breeding however with more power. Perhaps she chose to write this story opposing to one of a Ghost as she felt it was more relevant to her era and wanted to voice her own opinions and concerns to what the future may hold. Playing God, pinching corpses, pretention isRead MoreHomosexuality in Victorian and Elizabethan Literature.6608 Words à |à 27 Pagesstory about a vampire that challenged the Victorian gender roles and managed to reverse them, making men faint like women, and making women powerful like men, and called it Dracula. Mary Shelley created a a physical being out of a mans suppressed homosexuality due to his Victorian male upbringing; a man named Frankenstein. Robert Stevenson described what happens when a homosexual male attempts to live double lives to cover up his true feelings, and entitled it The Strange Case of Dr. Jekyll and Mr
Wednesday, May 13, 2020
The Effects Of Drug Abuse On The Body - 1067 Words
The debate on drug has arisen since the 1860ââ¬â¢s when pharmacist made an effort to regulate drugs. Drugs have always been consumed, but in an effort to stop them from spreading theyââ¬â¢ve now been prohibited. Drugs can affect the body in such a way which an individual can hallucinate things, and could permanently damage an individualââ¬â¢s mind. Consequence of drug abuse can be cardiovascular disease, stroke, cancer, HIV/AIDS, hepatitis, and lung disease. Some people become addicted to drugs to the point where they have to depend on them to live or for a certain time until they can completely withdraw from the drug. Alcohol, which is legal, also has substances that can negatively impact an individualââ¬â¢s health, however, it is part of multiple traditions where people accustom to drink wine or beer with their meal and unfortunately having the privilege to try it has been abused and has also become addictive. That is why I believe any substance that puts a body at ris k should be limited and only prescribed. Having acknowledged the physical limitation drug posses over a human, drugs should be kept illegal. One of the major compelling arguments about drugs is the benefit of its cost, which I feel there isnââ¬â¢t. Legalization will only allow for violence to increase, and will not be enough to get rid of the black market. Instead of getting rid of prohibition there are alternatives to seek for making the system stronger and save our citizens. One of the biggest debates about the drug war isShow MoreRelatedThe Effects Of Drug Abuse On The Body And Mind1271 Words à |à 6 Pagesto their young to stay away of drugs because they are ââ¬Å"badâ⬠what they do not say is that drugs can become a serious addiction and cause serious complications. Drug abuse is a serious concern in todayââ¬â¢s society; at this day and age just about anyone is doing or has been near drugs in their lifetime. People should be more educated on the subject of how drugs can seriously affect the body and mind. Addiction is often defined by continuing the compulsive nature of the drug use, they are ignoring the physicalRead MoreRisk Factors For Adolescent Drug Abuse1462 Words à |à 6 Pages Body: Risk Factors for Adolescent Drug Abuse There are an abundance of risk factors that can relate to the contribution of drug abuse in adolescents. The primary risk factors can be divided into two main categories: social and emotional triggers. Social factors play an important role because during the adolescent years it can be an extremely emotional and physically tough time for teens to transition through. Adolescent phases are one of the biggest transitional stages in a personââ¬â¢s life becauseRead MoreDrug Profile1262 Words à |à 6 PagesDrug Profile Drug Profile * * Addiction is an escape of experiencing control it is an illusion and a mood altering experience. A pathological relationship with life-threatening or negative consequences, it is the experience that is addicting. People can become addicted to anything that alters our mood or consciousness. Addiction can be about self-harm and when done repeatedly it will stop or ease emotional pain that a person may be going through. An individualââ¬â¢s addiction can showRead MoreInformative Essay About Drugs1020 Words à |à 5 Pages Drugs Wyatt Lehr Lamar High School APA Informative Drugs have been an effective way of reaching a pleasurable state, relieving pain, avoiding stress, and meeting social expectations for the past six thousand years. There is a controversy over whether drugs are good for people or not, but this essay is not an opinion of what drugs are and should be used for. This paper will explain the background and effects of drugs on the human body and mind (Scheme=AGLSTERMS.AglsAgent; corporateName=StateRead MoreEssay On The Effects Of Drugs739 Words à |à 3 Pagesnumerous number of things that can harm your body. A major one is drug. Not only does drugs harm your body, but also effect your behavior and people around you. Drugs come in many forms, from drinking to smoking. ââ¬Å"Tobacco is one of the world most used drug, and itââ¬â¢s responsible for an estimated 5 million deaths worldwide each yearâ⬠(Addiction and Health). Abusing drugs can cause mental, health problems, and also effect the people around you. The use of drugs cause people to experience mental issues suchRead MoreThe Effects Of Drug Addiction On College Campuses1703 Words à |à 7 PagesDrug addiction is often a misunderstood condition. In actuality, it is a very complex disease. While there are many factors that contribute to whether an individual will become an addict, genes also have a significant influence. This makes this a disease that can be passed down from generations. Once drugs enter the body, they start to work in the brain in various ways. One way is by imitating the structure of a neurotransmitter and another is by over stimulating the reward center. After prolongedRead MoreNarcotics - Research Paper in English1059 Words à |à 5 Pagesexcessive use of narcotics can endanger peopleââ¬â¢s lives because of its damaging effects on the mind and body. I. Narcotics Education A. Narcotics B. Kinds of Narcotics C. Characteristics and Medical Uses II. Narcotics Abuse A. Causes of Abuse B. Tolerance and Withdrawal III. Effects of Narcotics Abuse A. Effects on the Person B. Effects on the Family C. Effects on the Community IV. Treatment of Drug Abusesââ¬Æ' INTRODUCTION Narcotics play a big role in the field of medicine. It hasRead MoreAnabolic Steroids Should Be Banned844 Words à |à 4 PagesAnabolic Steroids are used to decrease inflammation and reducing the activity of the immune system. Steroid drugs are a class of synthetic compounds that act to mimic hormones that occur naturally within the human body. There are three types of steroids anabolic, androgenic and corticosteroids. Androgenic steroids and corticosteroids are used to treat many medical conditions. Anabolic steroids can also be used to treat medical conditions but those are also the kind that are often abused by some athletesRead MoreSubstance Abuse And Addiction : A Meta Analysis1711 Words à |à 7 Pagespsychologically. When reformed, dependency settles in where abuser may have trouble living everyday life without substance sustaining abuser to tolerate the remainder of the day. In the journal article Deficits in Behavioral Inhibition in Substance Abuse and Addiction: A meta-ana lysis authors Smith, Mattick, Jamadar, Iredale stated ââ¬Å"The results are generally consistent with the view that substance use disorders and addictionlike behavioral disorders are associated with impairments in inhibitory controlRead MorePrescription Drug Abuse And Its Effects952 Words à |à 4 Pagesââ¬Å"Prescription drug abuse is the use of a medication without a prescription, in a way other than as prescribed, or for the experience or feelings elicited.â⬠Prescription Drugs are ranked number two in drugs abused (Volkow 7). The most common prescription drugs abused are opioids, central nervous system depressants, and stimulants. Opioids were meant to treat pain. CNS depressants are meant to treat sleep disorders and anxiety. Stimulants treat sleep disorders, narcolepsy and ADHD (unknown 8) What
Wednesday, May 6, 2020
The Start of Sociological Issues Today
The Start of Sociological Issues Today Nonetheless, there are many criticisms against boarding schools citing sociological and mental problems. The ASA maintains the Code might be interpreted differently based on the qualities of a particular circumstance. The Unexposed Secret of Sociological Issues Today Public schools which do not receive high standardized test scores aren't being funded sufficiently to actually reach the utmost level of education their students ought to be receiving. The economy plays an important role in social issues that affect students and schools. As shown by a study performed by the Georgetown Center on Education and the Workforce, women will need to earn an additional degree to be able to possess the exact same salaries as men. Most colleges provide sociology majors. The Little-Known Secrets to Sociological Issues Today Society must tackle the underlying issues which make children carry weapons. Many wrongly think that the mentallly ill are more inclined to commit crimes. The Great Depression led to a rise in crime and the beginning of our country's prison overcrowding crisis. It isn't possible that each individual has the ideal body. There are lots of young people around who do not desire to accept things as they are. If a woman becomes angry, she's accused of having PMS, but if a man becomes angry, then it's viewed as normal and he is simply blowing off steam. Because it's a woman from a class that you've had uncomfortable experiences with. A History of Sociological Issues Today Refuted There is a particular fragility of revenue and social position in France. The problem is that all these of the players don't have anything to lose because they are frequently caught as soon as they have entered professional sports, so they can't be punished as severely. How another nation addresses the problems of a developing nation may influence its relationship with that nation and the remainder of the world for many years to come. As a consequence, social issues can be raised by the unequal distribution of funding between public schools, including that seen in the United States of america. Conflict theory doesn't consider population growth to be a significant problem. In reality, a minumum of one study showed using lockup quotas. The Basics of Sociological Issues Today Drugs are at times the reason behind social difficulties. Reasons for Dog Separation Anxiety There are lots of explanations for why a dog has separation anxiety problems. Privacy has emerged as an intriguing concept in the present digital age. Gender roles are an intricate thing. Health status is a clear measurement of socio-economic status. If there are not any key problems, gradually separate it longer. There are certainly many possible problems, trends, and events from which to pick. There are lots of key ideas which make up economic sustainability. Technology can dramatically alter the company environment, overnight. B asically, the help desk that numerous organizations have today is thought to be a sort of consumer support. The Hidden Truth About Sociological Issues Today Such growth creates crowding and can use up valuable resources like food, and it could also harm the surroundings. Although the government faces many problems as it implements the program over the span of several decades, it's an essential improvement since increasing the caliber of our education is essential to our country's success. Some emerging studies suggest that the wellness benefits might be the very same for grape juice and wine. Then there are the wellness concerns.
Tuesday, May 5, 2020
Auditing Standards of ABC Learning Centre â⬠MyAssignmenthelp.com
Question: Discuss about the Auditing Standards of ABC Learning Centre. Answer: Introduction ASA701 defines key audit matters (KAM) as the financial reporting aspects that an auditor in his professional capacity and judgment considers crucial while conducting audits of financial statements for a particular fiscal year (Azim, 2013). In most cases, KAM are determined based on previous concerns and suggestions provided by the current company governance (Cordos, and Flpa, 2015). Recent studies have defined ISA 701 as a mandatory audit documentary for complete financial statements sets of the given entities (Champlain, 2003). Usually, ISA70 is applicable in situations whereby the law or available regulatory platform expects the auditor to communicate KAM within his or her report (Xu et al., 2011). Regulators in most American nations need this kind of communication of KAM in their auditors report. Auditors of public sector entities are also expected to communicate KAM during thepreparation of their audit reports (Azim, 2013). The importance of communicatingkey audit matters in the auditors report is enhanced by the collapse of ABC Learning Centers. Necessity of Auditing according to ISA 701 Key Audit Matters (KAM) It is necessary for any firm or organization to perform an audit of their financial statements. Provision of accountability is among the reasons that necessitate auditing. As per ISA 701 when thebusiness grows large, there is need to keep track of who is accountable for the different operations being conducted. This is necessary especially when stockholders are onboard, and accountability is highly required. At such a point, managers are expected to ensure that they are updatedin order to provide more accurate reports (Chapman, 2004). Provision of reliability is another reason as to why there is need to perform auditing. Financial institutions, the tax office, and management will always attain significant benefits through conducting anauditin their financial statements. With a self-governing financial audit, financial firms can rely on the accuracy of the data provided in an auditing report based on analyzed data. Financial auditing offer assurance among organizations. Just like any other process, no audit can promise 100% accuracy and assurance. In all auditing work, a certain level of reasonable assurance must be obtained through conducting an audit with due diligence. This saves financial firms from re-calculations or correction of their misstatements (Chapman, 2004). In such a case, firms will have peace of mind which onlya few other checks or protocols can promise. Through financial auditing, financial firms are presented with a complete report of their annual achievements. A small but very critical detail involves the fact that audit offers a report based on nature and shape of any given business. Among the most valuable factor to consider in this case is that, its often what is not reported which makes all the difference (Conklin, 2004). Having complete records is an indication that, anything happening in the firm will be updated automatically. Financial auditing offers firms with the power of feedback. When it comes to business protection, financial experts state that there is need to prevent than cure. If an individual is not aware of any potential issues, they will have no power to fix them. In any financial firm, an auditing process boosts both their credit rating and value. Both regular, as well as continuous auditing of financial statements,is termed as an attractive part of any organization. Financial auditing is highly necessary for individuals such as creditors, lenders, and investors (Conklin, 2004). In other words, financial auditing helps financial firms in stabilizing credit rating of their business. It also offers an effective assurance to would-be investors as well as keeping national and central banks on the safe side. Auditing issues Auditing issues that led to the collapse of ABC Learning Centers relate to the auditors inability to obtain appropriate audit evidence, failure to support the opinion that ABCs financial report did not have material misstatements, failure to deal with identified risks by developing auditing procedure stipulated by auditing standards and inability by Mr. Green- the appointed auditor to use his scepticism and professional judgement when auditing the financial reports of ABC. Various auditing issues characterized the unfortunate collapse of ABC Learning Center. Among the auditingissues which facilitatedthe collapse of ABC leaning Centre, is accounting principles. A large percentage of the acquisitions made by ABC Learning Center were based on licenses of other childcare institutions as well as huge amounts of goodwill (Sumsion, 2006). As a result, this firm was unable to control the high debts facing it. At the start of the 2006/7 financialyear, total goodwill amounted to a total of A$37.4 million while child care licensesamounted to A$647.6 million. As time went by, goodwill shifted to A$271 million while licenses increased to A$2.4 billion during the end of FY2007/8 (Elder, Beasley and Arens, 2010). After its collapse, all of the firms intangible assets were declared worthless (Kruger, 2017). Another auditing issue was identified in the reporting of high rates of debt on ABC financial statements. Throughout the year 2007, ABCs liabilities remained constant. High rates of debts served as a challenge towards achieving its target mission. As a result, this contributed towards the collapse of the firm. In December 2007, more than A$1.1 billion in debt was transferred from current to non-current liabilities, as a result of refinancing. ABC lacked sufficient auditing which could be used to monitor increment in total liabilities. ABCs lenders were mainly comprised of leading banks (Elder, Beasley and Arens, 2010). During 13th, June 2007, ABC was forced to finalize a syndicated bank facility with a total cost of approximately A$1.48 billion. During the first-half of FY2007/8, profit obtained had already fallen by around 42 percent. This was said to have occurred due to one-off-charges, as well as covenants for debts which amounted to around A$1.2 billion. Since it was already heading to trouble, ABC strained to renegotiate a loan agreement with established bankers. A complete failure or turnaround was encountered after rejection by the banking-syndicate. High Operating cash flow served as a key factor towards thefailure of ABC Learning Centre. ABC was unable to generate sufficient operating cash flow to cater for its interest, suppliers, salaries as well as dividends. Although the firm profits are said to have been increasing at a constant rate, over the last fewyears, it reached a point where it recorded a continuous negative profit in its financial statements (Foran, Olson and Reed, 2005). At such a point, the company ran out of cash which in turn lead to failure and closure. It was later recognizedthatsome of ABCs directors and Groves pledged most of their shares to borrow money. After a short time span, the share-price plummeted which in turn forced them to sell shares at rates of 5.6 percent of the corporation to satisfy their margin-calls. Such an attempt only worsened after flooding the share market which later pummeled the share-price further. The ABC case implies a form of forced sale of pledged-shares (Foran, Olson and Reed, 2005). Based on the above observation, fluctuation of share prices can result in a dramatic impact on the businesss stock-price. Other auditing factors which resulted in the failure of ABC include social, political as well as financial disasters. Based on social approach, the company lacked advert facilities to update the public on their services. Politically, the government showed no concern towards supporting ABC firm. At some point, the firm needed aloan to boost its services, but the national government never cared. Current research has concluded that ABC used to face consistent financial disasters due to poor auditing (Geiger, 1993). Auditing lays down some of theareas which should be given priorities for the progress of the firm. Lastly, thepoor management system of the company served as the key factor for its failure. Poor management generates apoor outcome. Managers of this firm have been classified to be incompetent and responsible for its failure. They were unwilling to perform an audit to gauge their financial achievement. Development of ISA 701 The main and critical role of AuditingStandard ASA 701 involves Communicating Key Audit Matters in the Independent Auditor's Report. Current researchers have concluded that the main purpose of having an auditing Standard is to ensure consistent representation of the Australian equivalent of ISA 701. The introduction and implementation of ASA 701 illustrate more on AUASBs commitment to conform with the current enhancements based on auditor reporting which was put in place by the International Auditing and Assurance Standards (Montgomery, 2013). The following are some of issues and needs which facilitated implementation of new auditing Standards ASA 701. Another issue that led to thedevelopment of ISA 701 is the need to mandate and facilitate the communication of KAM within the scope of auditors reports of audits based on the existing as well as listed entities. Moreover, the new standards aimed at enabling as well as assisting auditors of other entities when deciding on how to include KAM within their auditors reports. The factor which drove theestablishment of these new standards involved issuing guidelines on how the auditor determines KAM. KAM layout as indicated in the new standards was based on the determination of both matters communicated as well as those charged with governance (Montgomery, 2013). In other words, communicatedmattersare defined as those matters which needed significant auditor attention. The rapid increase in cases of financial firms collapsing facilitated changes and implementation of new auditing standards. In such a case, the new auditing standards covered areas of higher assessed risk among other critical auditor judgments. Additionally, the new standards catered for areas to do with significant management judgments as well as effects of significant firm events and transactions. Moreover, there was aneed to give a description based on how to determine the most important matters. Issues to do with how the auditor should describe each of individual KAM were brought in place. As a result, there was aneed to lay down new standards to cater for the implementation of each independent KAM within a given financial firm. Lastly, there was aneed to highlight more on circumstances as well as areas which were to be in place in order to determine or give an alternative approach in case KAM standards are not addressed or communicated in the auditors report. Additionally, all existing, as well as new changes, should conform and agree with the Australian regulatoryenvironment. New changes made to the firm financial auditing standards should be easily and capable of enforcement. The auditing process should possess a clear focus on public-interest and should be ofutmost quality. Carson, Fargher, and Zhang (2016) note that it is a mandatory to involve both the International Standards on Auditing (ISA) and the Assurance Standards Board (IAASB) Key Audit Matters Among some of thecauses which lead to this financial crisis within ABC involvefinancial statements misrepresentation, themarket for the credit default swaps, complex company structure, unethical behavior and practices of top managers, and lowauditing standards set by Lehman-Brothers. The process of financial auditing should be based on the above factors in order to prevent firms from running into financial crisis. Within ABC we had theexistence of testimonials which advocated that the misrepresentation among the ABC Learning Centerstopmost managers. At some point, researchers have concluded that the collapse of ABC was due to dishonor as well as disagreement with the Sarbanes Oxley-Act. This auditing standard recognized requirements as well delivered application and other descriptive materials as per the auditors reporting which was put in place by the international Auditing and Assurance-Standards Board. The ABC Learning Centre should have complied with these regulations by mandating and ensuring consistent KAM communication throughout their auditors reports based on the listed entities (Foran, Olson and Reed, 2005). In such a case, ABC Managers should have enabled auditors of other entities in coming up with decisions based on if to include KAM within their auditors report or not. In such a situation, the auditor would be responsible for determining KAM for the ABC Firm by reaching a decision based on earlier matters communicated with new charges on the governance (Ricchiute, 2006). These are matters which needed more significant as well as critical auditors attention. Auditors, in this case, would have been responsible for determining and reaching a conclusion based on thesignificant matter for inclusion in the auditors report. In our case, the auditors from ABC Learning Centre documentation didnt possess similar requirements as expected by KAM principles. Recommendations Based on the above analysis of ABC Learning Centre, I would recommend new changes in auditing standards. The changes should be in a manner that firm managers easily understand them. Firms should also think of hiring independent auditors in order to prevent theoccurrence of any future financial disasters. Independent auditors will serve as a monitoring tool in facilitating firms towards achieving their set goals. In a view to avoiding confusion, new auditing changes should conform with the KAM principles. Conclusion In conclusion, firms should think of implementing financial auditing as their daily activity. Firms with high rates of auditing have shown to have a high number of investors. In other words, theprofitability of any firm goes hand in hand with rates of auditing. Firms with high numbers of investors have high chances of attaining profits as compared to firms with alesser number of auditors (Ricchiute, 2006). If auditing of financial statements had been well addressed within organizations such as ABC Learning Centre among other firms, we would not have cases of firm failure or collapse. References Arens, A.A., Best, P., Shailer, G., Fiedler, B., Elder, R.J. and Beasley, M., (2007).Auditing and assurance services in Australia: an integrated approach. Pearson Education Australia. Asic.gov.au. (2017). 12-186MR Former ABC Learning Centres auditor prevented from auditing companies for five years | ASIC - Australian Securities and Investments Commission. [online] Available at: https://asic.gov.au/about-asic/media-centre/find-a-media-release/2012-releases/12-186mr-former-abc-learning-centres-auditor-prevented-from-auditing-companies-for-five-years/ [Accessed 19 Sep. 2017]. Azim, M.I., (2013). Independent Auditors Report: Australian Trends From 1996 to 2010.Journal of Modern Accounting and Auditing,9(3), p.356. Carson, E., Fargher, N. and Zhang, Y., (2016). Trends in auditor reporting in Australia: A synthesis and opportunities for research.Australian Accounting Review,26(3), pp.226-242. Champlain, J., (2003). Auditing information systems. Hoboken (NJ): J. Wiley. Chapman, G., (2004). CLERP (Audit Reform Corporate Disclosure) Bill 2003. Canberra: Commonwealth of Australia. Conklin, G., (2004). Audit committee workshop. New York: Practising Law Institute. Cordos, G.S. and Flpa, M.T., (2015). Understanding audit reporting changes: introduction of Key Audit Matters.Accounting and Management Information Systems,14(1), p.128. Elder, R., Beasley, M. and Arens, A. (2010). Auditing and assurance services. Boston [Mass.]: Pearson. Foran, M., Olson, J. and Reed, S., 2005. Audit committee workshop (2005). New York, NY: Practising Law Institute. Governance For Stakeholders. (2017). The ABC of a corporate collapse. [online] Available at: https://governanceforstakeholders.com/2012/12/28/the-abc-of-a-corporate-collapse/ [Accessed 19 Sep. 2017]. Kruger, C. (2017). Lessons to be learnt from ABC Learning's collapse. [online] The Sydney Morning Herald. Available at: https://www.smh.com.au/business/lessons-to-be-learnt-from-abc-learnings-collapse-20090101-78f8.html [Accessed 19 Sep. 2017]. Montgomery, R., (2013). Auditing. [Place of publication not identified]: Theclassics Us. prezi.com. (2017). The Collapse of ABC Learning Centres. [online] Available at: https://prezi.com/xiirpxey5eu1/the-collapse-of-abc-learning-centres/?webgl=0 [Accessed 19 Sep. 2017]. Theaustralian.com.au. (2017). Ban slapped on ABC Learning auditor. [online] Available at: https://www.theaustralian.com.au/news/nation/five-year-ban-slapped-on-abc-learning-auditor/news-story/00525dc8af00cf00989f8e19d750a634?nk=b8d36bcf4fc22ca6b13f9d3ea333d015-1505829369 [Accessed 19 Sep. 2017]. Ricchiute, D., (2006). Auditing. Mason, Ohio: South-Western/Thomson Learning. Sumsion, J., (2006). The corporatization of Australian childcare: Towards an ethical audit and research agenda.Journal of Early Childhood Research,4(2), pp.99-120. Sumsion, J., (2012). ABC Learning and Australian early education and care: a retrospective ethical audit of a radical experiment.Childcare markets local and global: can they deliver an equitable service, pp.209-225. Xu, Y., Jiang, A.L., Fargher, N. and Carson, E.,( 2011). Audit reports in Australia during the global financial crisis.Australian Accounting Review,21(1), pp.22-31.
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