Quasars Essay -- Essays Papers

Quasars Since their discovery, the nature of quasars has been one of the most intriguing and baffling problems as evidenced by the following quotations: " the problem of understanding quasi-stellar objects†¦ is one of the most important and fascinating tasks in all physics" - G.Burbidge and Hoyle. "The quasar continues to rank both as one of the most baffling objects in the universe and one most capable of inspiring heated argument" - Morrison. "The redshift problem is one of the most critical problems in astronomy today" - G. Burbidge. "Quasars still remain the profoundest mystery in the heavens" - Hazard and Mitton. The conventional interpretation of the spectral lines observed in quasars is based on the redshift hypothesis. Three hypotheses have been advanced to account for the supposed redshifts: 1. Cosmological hypothesis; the redshifts are due to the expansion of the universe, 2. Gravitational hypothesis, 3 Local-Doppler hypothesis; in this hypothesis the redshifts are due to the Doppler effect, but the quasars are relatively nearby and have nothing to do with the expansion of the universe. Of these hypotheses, the first one is the most publicized one. One is led to attribute to quasars very many mysterious properties if one assumes the redshift hypothesis to be correct. A patient analysis of the data on quasars over the years has led to the conclusion that the real source of the trouble is in the assumption that the spectra of quasars have redshifts. In the early 1960's quasars were known as 'radio stars' because the method used to discover the first quasars was based on coincidences between a strong radio source and a point-like optical source. Since each radio source was associated with a star it was originally thought that quasars were objects within the galaxy hence the term 'radio stars'. Quasars or quasi-stellar radio source, from the method by which they where originally discovered: as stellar optical counterparts to small regions of strong radio emission. With increasing spatial resolution of radio telescopes the strong radio emission often seemed to come from a pair of lobes surrounding many of these faint star-like emission line objects. The initial method of selection was strong radio emission, and then later any object with blue or ultraviolet excess wa... ... between galaxies, either through direct collisions or near encounters, can be important in turning on a quasar, by dumping fuel onto a black hole. However some quasars look unperturbed, so there may be other, more subtle mechanisms for feeding the black hole. Some of the galaxies we observed don't appear to know they have a quasar in their core. 3. Quasars that are radio quiet are often in elliptical galaxies, not always in spiral galaxies, as previously believed. Advanced instruments planned for Hubble should also help pin down more details. The Near Infrared Camera and Multi-Object Spectrometer (NICMOS), to be installed in 1997, and the Advanced Camera, to be installed in 1999, will have coronagraphic devices which will block out the glare of a quasar, allowing astronomers to see closer into a galaxy's nucleus. By viewing galactic structures in infrared light , the NICMOS should be able to provide important new details about the host galaxies of quasars. The continued study of quasars and the information that it will provide us with may help us to develop a better understanding of space and how we fit in to this great puzzle.

Jealousy

In Shakespearean plays jealousy usually plays a considerable role in the causing the tragedy. Shakespeare shows great understanding in human nature and human tendencies. One aspect of human nature that he has a lot of insight on is jealousy. Shakespeare understands jealousy well, and is able to illustrate how jealousy can bring out the worst in people. In Othello , it is clear that in law relationships will fail because jealousy makes both parties of the relationship act evil.In addition, jealousy can cause the downfall of a marriage. Moreover jealousy can initiate the downfall of a friendship. Jealousy can bring out the evil and irrational actions in a relationship, resulting in the failure of the relationship. Family (In Law) relationships will fail due to both parties acting evilly and irrationally because of jealousy. Jealousy can cause the destruction of a good father daughter relationship causing a father to betray his daughter.Desdemona and his daughter had a good relationship because Barbantio says, â€Å"I therefore vouch again/ That with some mixtures powerful o'er the blood,/ Or with some dram, conjured this effect, He wrought upon her† (Act 1 scene 3, line 103-105). This shows that she would never have wanted to leave her father of her own free will before. However due to the jealousy towards Othello for winning his daughter, Barbantio betrays his own daughter when he says, â€Å"God be with you! I have done. (act 1 scene3 line189).This quote shows that Barbantio disowns and betrays his daughter because he is jealous that she has chose Othello over him, ending their father daughter relationship. Moreover, Barbantio and Othello had a good relationship until jealousy caused Barbantio to become racist. Othello says, â€Å"Her father loved me, oft invited me† (Act 1 scene3 line128), this shows that Barbantio and Othello had a good relationship. Afterwards, Barbantio exclaimed that, â€Å"I'd rather adopt a child then get it. † (Act 1 Scene 3 line 191). Barbantio is saying that he would rather adopt a child then have a half black grandchild.The jealousy causes Barbantio to become racist, ending their relationship. Therefore, jealousy can cause people in a Family(In Law) relationship to act with evil, resulting in the downfall of the family relationship. Jealousy can cause spouses to act evil and irrational, ensuring the downfall of the marriage. Husbands go from trusting their wives to distrusting their wives for the reason that jealousy causes them to, hence ending their marriage. Othello declared, â€Å"My life upon her faith! † in a response to Barbantio uttering, â€Å"She has deceived her father, and may thee. (Act1 scene 3 line 293), this shows that he is fully trusting of Desdemona in the beginning of their marriage. Then Othello becomes jealous of Cassio because he believes that Cassio is sleepingwith Desdemona, this jealousy initiates Othello's distrust in Desdemona. This distrust towards Desd emona results in Othello not believing Desdemona when she says that she is a â€Å"true/ and loyal wife† (Act 4 scene 2 line 34-5) results in the end of the relationship because Othello slays her because he suspects that she is cheating.Furthermore, jealousy can cause a member of the relationship to act illogically resulting in the collapse of the relationship. Othello started out as a very sensible person who would always think of a logical solution. For example, when Barbantio came to fight him he talked them out of a battle, he says, â€Å"Hold your hands,/ Both you of my inclining and the rest. /Were it my cue to fight, I should have known it/ Without a prompter† (Act1 Scene2 Line 83-85). This shows that he was in a logical state of mind before the jealousy caused him to become unreasonable.He became so unreasonable that he started seeing what the jealousy inside of him wanted to see. The jealousy caused him to be unreasonable to the point where a simple hanker chi ef, that Desdemona could have easily lost, triggered him into thinking that Desdemona and Cassio are having an affair, which led to him plotting to kill both of them. Additionally, Othello and Desdemona's have a very pleasant marriage, until abuse starts because of jealousy. Othello went from show enormous amounts of affection towards Desdemona.When Othellos sees Desdemona for the first time in Cyprus he exclaims, â€Å"O my fair warrior† (act2 scene1 line 177) then Desdemona replies, â€Å"My dear Othello! â€Å"(Act 2 Scene1 Lines 178). This shows that there is a lot of affection in their relationship prior to jealousy making Othello very abusive. Othello becomes jealous that Desdemona is sleeping with Cassio, so his suspicion lead to him abusing Desdemona mentally by calling her a â€Å"Whore†. As a result, jealousy can evolve into the hammer that can break a wedlock!

The Civil Rights And Its Role In The Cold War For America - Free Essay Example

Sample details Pages: 3 Words: 981 Downloads: 4 Date added: 2019/03/21 Category History Essay Level High school Tags: Civil Rights Movement Essay Cold War Essay Did you like this example? In 1958, Jimmy Wilson would be the center of international attention. After he was sentenced to death in Alabama for stealing less than two dollars in change, Wilsons case was thought to encapsulate the harsh consequences of Americans racism. This in turn brought to the surface international anxiety about the Americans race relations. Don’t waste time! Our writers will create an original "The Civil Rights And Its Role In The Cold War For America" essay for you Create order Because United States was the leader of the free world, racism in the country would be an international concern. Racism has been the talk since before the 18th century. We have seen some many instances where racism has played a major part in the lives of many. But never have we seen it on an international scale. But being that the United States leader of the free world racism brought about a concern from all the nations around small lead to something so controversial. They wanted to know how the American democracy be a lighthouse during the cold war and a model for the people struggling against the Soviet oppression, if America itself practiced brutal discrimination against minorities within its own borders. This quandary started on July 27, 1957. The details that came to his untimely and cruel hearing were shaky from the start. Mr. Wilson worked for a lady by the name of Estelle Baker, an old dame, in Marion, Alabama. As he told a Toronto reporter. Ms.barker let him in her house one evening, and they got into an argument, which resulted in her throwing some money on the bed. Wilson took the money and left, but it was not even enough for a cab fare. But Baker told a more menacing side to the story and along with him taking her money she claims that he also attempted to rape her, but it was not successful. Wilson was charged with robbery the stealing of $1.95, but with the unauthorized testification of Ms. Baker without any thought Jimmy Wilson was convicted by an all-white jury and was sentenced to death. Since the other nations followed closely with race in the United States with great interest, the Wilsons case without a doubt came to be international news. People were so disturbed by the thought of a man being put to death by electrocution from the chair for less than two dollars. He got attention from the Voice of Ethiopia, and Ashanti pioneer, as well as being widely publicized in West Africa. This led to businessmen of America calling the U.S. embassy in Monrovia to express their concerns about Wilsons convictions. Even an Norwegian housewife sent a letter expressing her sympathy Jimmy and plead lenience for him. There were even some extreme concerns for Mr. Jimmy in one instance the threatened the U.S. embassy that if Wilson was executed then the U.S. ambassador would not survive either. Even a spokesperson for the NAACP said it would be a sad blot on the nation if Wilson was executed. He also called that the communist would take the headline and run with it and they did exactly that. The communist newspaper in Rome. LUnita, called the death sentence a new revolution crime by the United States segregationist while under the headlin e This Is America. This ruling had got more than enough attention for the judge to change his might and dismiss the case and the ruling. But why did it need to go this far for the people of Alabama to realized how unfair their ruling was. Americas justice system has not change much since the 1950s. We constantly today see the black community slip faster into prison than they do into a decent job. The choice for them the go to jail provides money for the government and they could care less about whether or not a black man is treated fair and equal. The 6th and 8th amendment were created for equality, but it seemed as though it brought no effect to the right of an African American. There was in the least no need for a man to be killed because he took approximately 2 dollars which was again not even enough for a cab ride home. While the cold war faced its own challenges American within itself had internal conflicts of its own. We had no grounds to distract the world from a major matter over our selfish and unnecessary actions against a man of color. The world should have never known about jimmy Wilson because America shouldve had the sense to know that the death sentence was not even need at the table when choosing the p unishment of a petty robbery. We had no sense of moral when it came to the thoughts and feeling towards the black men and women of America. The war over communism lied within that homes of some black people and though none chose to speak there was a prominent black intellectual at the time by the name of William Edward Burghardt Du Bois (W.E.B. Du Bois) who was publicly known in his siding with the Soviet Union in the cold war. He wrote in an unpublished manuscript about the soviets achievements. You might wonder why praise Josef Stalin even at his awareness of the soviet violence. The key to understanding took to his wife Shirley Graham who was procommunist and connect to many communist countries like Egypt, Ghana, China, the Soviet Union, And Europe. WEB viewed the Soviet Union- even looking passed the monstrous acts carried out on their own country- as making considerable progress in creating a society free of racial hierarchy, whereas the United States lagged. The progress reverberated well with African Americans and people of color living in newly independent formerly colonized countries. Work cited Dudziak, Mary L. Cold War Civil Rights: Race and the Image of American Democracy. Princeton, NJ: Princeton Univ. Press, 2011. Stanford Scholar Tells History of Cold War from African American Perspective. Stanford News, March 8, 2017. Accessed December 7, 2018. https://news.stanford.edu/2017/03/08/cold-war-african-american-perspective/.

Descriptive Essay - Original Writing - 1579 Words

My bed sheets flew towards the opposite end of the bed when I sat straight up. Even though my room trapped the cold Minnesota below freezing temperature, sweat dribbled off my body like a water fountain. It clung to my face and then decorated the glittery gold themed bed sheets my mom had just bought me a few days ago. I drew my one remaining knee up to my chest and wrapped my long, thin arms around them. Looking at the alarm clock for the fifth time, I took a long breath and peeked at the calendar hanging over the walnut desk, which had a big fat black circle around April 11th, 2013; today. Miriam Grayson got down and kneeled next to her bed, thanking God for another day. What had happened on April 11th, 2011, changed my life. Every†¦show more content†¦It yanked me around for a few seconds and I nearly missed going into the ditch but then got control and slowed down. Slowly, the line of cars moved closer and closer to passing me, when I noticed the leader drove a red chevy pickup. Then it happened. My wheels slipped on the ice going over after getting off a short bridge. My convertible started skidded sideways, moving into the left lane, where the red pickup and I collided. Before my eyes, I watched as the pickup’s driver grew frantic to avoid hitting me. I heard metal screech on metal when the trucks left front end forcefully hit my door. (Hearing) After the impaction, both of our vehicles soared around each other as if they played ring-around-the-rosy. I flew backwards into the ditch, while he stopped turning and sat on the highway. After what felt like eternity, I dazedly watched the grey suburban second in line behind the truck stop inches from hitting the van in front of it. Before the suburban stopped completely, I heard a woman’s scream. Then a girl jumped out of the backseat and ran towards my car. She looked athletic, pretty even. Though she wore no makeup, she bore a slim build and long, and curly light chocolate hair. (Sight) I wondered if God sent her as my angel to take me to Heaven. I watched her fly from her car door. She nearly tripped several times but recovered her composure and continued to run, no swim, in the three feet of snow that covered the ditch in which my car sat in.Show MoreRelatedDescriptive Essay - Original Writing1110 Words   |  5 PagesI don’t know how I got to where I am, but I’m here now, and I have to win if I want to live. I am in a game, and in order to live, I have to escape. That’s the thing, though: I don’t know how to escape. I was running for my life around this old house that looked like it came straight out of a horror movie. I doubled over and held my head in pain as I saw the static, which meant it was coming. I was being chased by what looked like a person but in no way acted like one. Just as it was about to appearRead MoreDescriptive Essay - Original Writing1102 Words   |  5 PagesIt is on days like this when we stop to think about our life. Small drops of rain begin to dapple the cobblestone pavement as people whip out their umbrellas for cover. I continue sauntering down the busy street, relishing the feeling of a light shower. Moving with the mass of pedestrians, I stop at a crosswalk where I wait for the stoplight to turn green. A flower shop employee across the street scurries to bring in the numerous bouquets and close the doors as rain starts rolling down the displayRead MoreDescriptive Essay - Original Writing914 Words   |  4 PagesDreamy I thought. Standing on the corner is a young guy with a smile. I see him here almost every day, so I linger for a while. He tells me his name, and I tell him mine. I m Ester, what s your name? I enquired. My names David .,He replied. We end up talking for a while and I asked him if he had ever left this city. He tells me of all these stories of the places where he s been, the distant lakes and mountains, and in valleys oh so green. I can see it in his eyes, he really has beenRead MoreDescriptive Essay - Original Writing9 74 Words   |  4 Pages I was used to moving round, having a mother who liked to travel more than making roots was something I had gotten used to. Still, I had never gotten used to the loneliness of an empty house when she was out exploring, or the feeling of leaving behind someone who could have meant something to me. Our most recent move was Oregon. It was pretty, and I didn’t mind it, but it was much different than Florida. Not only was it opposite sides of the country, it felt as if it were opposite worlds. InRead MoreDescriptive Essay - Original Writing1012 Words   |  5 Pageshave plenty of time in the next month to think about my feeling in regards to Kendrick. I needed to finish up the article and get it off to my editor. I should be able to get it done by tonight and send an email in the morning. I was thinking of writing my next article about the sea life around the Scottish coast. Since our salmon dinner last evening I thought I would do a piece about the commercial salmon farming that began in Scotland in 1969. In 2002 over 145,000 metric tons of farmed AtlanticRead MoreDescriptive Essay - Original Writing1561 Words   |  7 PagesThere’s something I need to say and what follows may not be something that you’d expect, it won’t be heartening or uplifting. If you remember today, I told you about going somewhere I wanted to go to†¦ I’m not sure if you believed and accepted what I now confess as untrue; it is partly. I needed to pull away emo tionally†¦ from you. You must have had fathomed that some degree of formality had seeped between us. Born of habit, formulaic greetings had become a routine. You presume that I’m a close friendRead MoreDescriptive Essay - Original Writing1387 Words   |  6 PagesI was wearing a beautiful blue dress with sapphire gems all around the chest area as I entered the ball with Ciel and Sebastian. I took a good look around here, the hallway was lined with gold. There was a servant ready to escort us to the ball room. Hello, come this way. He said, walking forward. Wow, this place is so fancy! I exclaimed, looking around. It s fake gold. Ciel bluntly replied, bringing my hopes down. I sighed. Ciel sounded like he wasn t in a very good mood. Ciel, lightenRead MoreDescriptive Essay - Original Writing1287 Words   |  6 Pages In the morning, Caireann woke me up. She stood above my bed, shaking my shoulder. I opened my eyes, looking at her. Then I looked across the room to her empty bed. Andy s empty bed sat in the corner. I swallowed, climbing out of bed. Sleep well? Caireann asked me, starting out the door. Yeah, I said, going over to our small dresser. I had the bottom two drawers. Andy had the middle two, and Caireann had the top. I pulled open the drawers, pulling on a colorful tank top and a grayRead MoreDescriptive Essay - Original Writing1345 Words   |  6 PagesLater that night, I was behind the wheel of my G-Wagon with Melissa in the passenger seat. She didn’t feel like driving since she was on the road all day and I understood so I didn’t mind when she asked me to. I had been tight-lipped. She kept eyeballing me as if she detected that something was bothering me but I just kept singing to my India Arie as if I was carefree. â€Å"So are you going to tell me what’s going on or no† Melissa said disrupting my own personal concert. I stopped singing and tookRead MoreDescriptive Essay - Original Writing1085 Words   |  5 PagesI WAS SITTING IN a taxi, wondering if I had overdressed for the evening, when I looked out the window and saw Mom rooting through a Dumpster. It was just after dark. A blustery March wind whipped the steam coming out of the manholes, and people hurried along the sidewalks with their collars turned up. I was stuck in traffic two blocks from the party where I was heading. Mom stood fifteen feet away. She had tied rags around her shoulders to keep out the spring chill and was picking through the trash

Size Zero Fashion Models Should be Banned - 524 Words

Throughout the years, models have been progressively been getting skinnier. Size 6 (UK size 10) was a normal size (Littlejohn). There are many downsides to the super thin models of today. They cause unattainable standards of beauty for people which leads to eating disorders such as bulimia, anorexia, and binge eating. This is affecting models and teenage girls the most, peoples health is being sacrificed for fashion, and it needs to stop. Models are the ones being directly affected by this epidemic. Modeling is hard, so models will do whatever they need to succeed. When youre a model, size zero is whats in demand, what the designers are looking for (Lee). Most models think that it is required and expected of them to have to be hospitalized because they dont eat enough. One model says, No, no. It is my job not to eat. Some have resorted to extreme measures, A couple of the others have resorted to eating tissues. Apparently they swell up and fill your stomach (Clements). No one should ever feel like they need to eat tissues so they can be beautiful. Beauty is relative and just a concept weve made in our heads, so it cant even be defined.The common size of models, a size zero, requires the waist measurements of twenty three inches, which is the average size for an eight year old (Size Zero). Why is this the standard? This epidemic is also an issue for our youth, particularly in young girls. 50% of girls between the ages of 11 and 13 see themselves asShow MoreRelatedEating Disorders1137 Words   |  5 PagesThe modeling industry has taken a toll on young girls across the world today. Models, magazines, television even the radio advertise thin is in. Because of this girls feel pressured that they need to look a certain way in order to look good. People need to start realizing that you can be curvy and still look excellent. Society needs to urge the fashion industry and media to stop portraying the perfect skinny, toothpick image because it is causing a huge array o f health related problems to womanRead MoreThe effects of Steroids Essay2189 Words   |  9 Pagesinto the category of â€Å"anabolic steroids† and are defined by Merriam-Webster as: â€Å" †¦any of a group of usually synthetic steroid hormones that increase constructive metabolism and are sometimes abused by athletes in training to increase temporarily the size of their muscles.† Steroids are nothing new in the world of sports, though the drugs have become increasingly sophisticated with time. The synthesis of testosterone was first achieved in 1930s Nazi Germany, but the initial discovery was greetedRead MoreCorporate Influence on Our Political System2508 Words   |  11 Pagesbillions on labor costs and costly environmental regulations and have effectively canceled their social contact with the public. Jeff Faux writes in the American Prospect, NAFTA thus represents the most extreme example of the so-called neoliberal model, in which supranational rules liberate the private corporate investor from the constraint of democratic public values (Faux, 2003). The general purpose of why corporations exist, is to maximize shareholder value. This economic imperative translatesRead Morethe effect of mass media3481 Words   |  14 Pagesa2-level-level-revision, sociology, mass-media-0, effect-media-content-audiences-and-society | †¦ The effect of media content on audiences and society Before you can log into the site you MUST accept terms and conditions. After studying this section, you should be able to understand: Quick revise the evidence relating to the relationship between screen violence and violence in real life active audience approaches the process of moral panics Mass media effects: the relationship between screen violenceRead MoreAnalylis Primark22310 Words   |  90 Pagesthe best of which will be turned into Primarks and the rest sold for a tidy sum to other retailers. It s a good move that should see the chain expand its empire to reach more customers across the UK. PRIMARK: THE MARKET Primark specialise in low prices. Please note that when I say low, what I really mean is INCREDIBLY LOW. A ladies fashion belt for  £2, a pair of mens fashion jeans for  £8....you re getting the idea. In order for Primark to make a decent enough profit after paying its work forceRead MoreSchool Management System15436 Words   |  62 Pageslibrarian will be able to 11 2.4. An issuer will be able to 11 3.Planning 12 3.1 Technology Selection 12 3.2 Approach 16 4. Design: 17 4.1 Architectural Design 18 4.2 Use case Realization: 21 4.3 Database Design: 24 4.4 The Entity-Relationship Model: 27 4.5 Data Flow Diagram: 29 Data Flow Diagram: 34 Book Available 34 4.6 Database Design 36 5.Coding 41 6. Screen Walk-Through: 50 7.Testing 65 8.Maintainance 72 9.Future scope of enhancement in Project: 77 10.References 80 1.IntroductionRead MoreEssay on The Origin of Baseball3478 Words   |  14 Pagesresponsible for coming up with some of the rules of baseball, although they have been changed. November 18, 1853 there was a meeting held to decide who should be on the committee to make all the rules. Dr. Adams, Abraham Tucker, and Duncan Curry were among the ones that were chosen (Stewart, 6-7). They made up 17 rules, which were: the bases should be home, to second base, 42 paces; and from first to third base, 42 paces, halfway; and from home to pitcher not less than 15 paces. The game is to consistRead MoreIkea s Internal And External Environment3102 Words   |  13 Pagesshortages of resource (Zentes and schramm-klien, 2007). However, countries with high inflation rate, demand higher wages, changing the entire value chain. IKEA markets should be closely observed to make strategic decisions benefiting the business. Social Social factors like modifications in the demographic variable such as income, age family size of India significantly influence the strategic decision made by the business. E.g. ageing population is less likely to buy furniture (Mintel oxygen, 2010) whereRead MoreBodie, Kane, Marcus Study Guide Essay40928 Words   |  164 Pagesrecent changes due to the financial crisis of 2007-2008. LEARNING OBJECTIVES After studying this chapter, students should have an understanding of the overall investment process and the key elements involved in the investment process such as asset allocation and security selection. They should have a basic understanding of debt, equity and derivatives securities. Students should understand differences in the nature of financial and real assets, be able to identify the major players in the marketsRead MorePrice Discrimination8877 Words   |  36 Pagesdownward-sloping demand curve. This means that the firm has some pricing power—a price increase does not send the quantity demanded from the firm to zero. This pricing power is known as monopoly power or market power. The assumption rules out perfect competition, for under perfect competition, a price increase would send the quantity demanded from any particular firm to zero. The first-order conditions for profit maximization entail 0 S c( p ) q( p )  ( p  c c( q ( p))) q c( p ) (2) Recall that

Acct 542 Audit Proposal Free Essays

Audit Proposal Audit Proposal Kudler Fine Foods has many different types of audit to consider that could be used for each functional areas of AP, AR, inventory management and payroll. This brief has the purpose to distinguish among the types of audits that could be used for each process; to recommend the audit most appropriate for each process; to explain how the audits will be conducted; and to identify events that could prevent reliance on auditing through the computer. Types of Audit Due to increasing economic and financial growth, many types of audit have been incorporated throughout the development process of internal activities. We will write a custom essay sample on Acct 542 Audit Proposal or any similar topic only for you Order Now Audits can be performed manually or they can incorporate technology. According to Hunton and Bagranoff (2004), there are four main types of audit: 1) Attestation; 2) Findings and Recommendations; 3) SAS 70; and 4) SAS 94. Each type brings something unique to the table and can be used in different situations. Attestation. The Attestation audit present reports on examinations reviews or agreed-upon procedures. The auditor provides assurance on something for which the client is responsible. Findings and Recommendations. Findings and Recommendations is an audit that summarizes the audit work for each of the systems, which does not include an opinion. It could be considered â€Å"consulting† services. SAS 70 Audit. The SAS 70 is an auditing standard created by the AICPA and has two report types – Type I, which the auditor reports an opinion about the operating controls and Type II, that meets the objectives of the Type I additionally includes a detailed test of the effectiveness of the controls. SAS 94 Audit. SAS 94 audit deals with electronic records and have the purpose to guide and extend the auditor responsibilities in reference to internal controls knowledge as a part of a regular financial audit. Appropriate Audit Recommendations and Steps for each Process Accounts Payable. The appropriate IT audit for accounts payable (A/P) is the SAS 94 Audit. The steps that are taken for the SAS 94 Audit and ones that Kudler will use is the application software review. The steps are to do a limit, range, validity and completeness check. Accounts Receivable. The appropriate IT audit for accounts receivable (A/R) is also the SAS 94 Audit. This is for the same reasons. Kudler will check different areas to see how to handle different errors as they arise and to be sure that the system is checking for the errors within a timely manner by using software review. Inventory. The appropriate IT audit for inventory is also SAS 94 audit. SAS 94 audit uses administration review to determine how accurate the inventory is and how accurate the transactions for inventory are. The steps that are taken for this is to identify any areas that may have fraudulent information. According to COSO (2010), Inventory is the most misstated asset in an IT audit, pg 18. Para 14. Payroll. The appropriate IT audit for payroll is also SAS 94 audit. SAS 94 audit software review uses the steps to test payroll in the same ways that it will test A/R and A/P. Kudler will have the ability to test payroll, A/R, and A/P in the same audit test and possibly at the same time. Events that could Prevent Reliance on Auditing through the Computer Since we have discussed what types of audits we recommended for each accounting process. We would now like to focus on certain events that can assist Kudler’s Fine Foods on the events that could prevent the reliance on auditing through a computer. The events that must happen involve testing the data, validate computer programs, review the system software, validate user accounts and access privileges, and embed modules to achieve continuous auditing. Testing the data. The first event that has to happen is gathering data that can be tested and see how the data is processed . In more complex systems the data have to be put through an integrated test facility in order to audit the operational settings. Data sometimes will go through a parallel simulation which is time consuming but will audit the processes to see if they are functioning according to company policies. Validate Computer Programs. The Next event deals with using audit techniques to validate new computer programs that upgrade or enhance the software by installing the internal controls to protect against unauthorized changes and it will also help develop better company software. This event also compare the new or enhanced program with the old software to see what processes or improved or useless. Review of System Software. The third event actually reviews the systems software controls of the operating system and its utility programs that perform the housekeeping. It also reviews the program library controls, monitors storage programs, and accesses control software. The event is do in order make sure all the controls are in place and functioning and to ensure all controls we approved the documentation or by using the software tools. Validate User Accounts and Access Privileges. The fourth event that is validating user accounts and access privileges that will ensure who has access to what data and what account have to be set up to ensure security and accuracy. The auditor needs to verify that the software parameters are there but make sure that the IT staff is using them correctly in or for this event to happen. Continuous Auditing. The last event is continuous auditing in which all the data will be audited as it is processed to ensure real time assurance and to provide faster financial reporting that is accurate. This process is done by embedded audit modules which capture the audit data, exception reporting that reject data that fall outside the predetermined specifications, transaction logging tag certain transaction so they can be reviewed to see f the controls in place are working, snapshot techniques examine the way special transactions are processed, and continuous simulation is involved in collecting data and comparing it to data in a database management system to look for discrepancies. These tools are designed to audit controls and procedures when no auditor is present. Conclusion In conclusion we feel that this audit proposal wi ll effectively help the Kudler’s Fine Foods organization determine what type of audit to use for each accounting process. The recommendations will help this organization achieve the structural controls needed in order to function in the modern world. We will be pleased the help this organization in achieve continuous auditing which will help with getting away from auditing through a computer. By going through the various processes of auditing Kudler’s Fine Foods will have success and continues to gain market share in its industry. References Bagranoff, N. A. , Simkin, M. G. , Strand Norman (2008). Core Concepts of Accounting Information Systems (10th ed. ). New York: NY: John Wiley Sons, Inc. Galvenston (2012). How to Create Flowcharts for an Accounting Information System, eHow, Demand Media, Inc. , retrieved online July 8, 2012 from http://www. how. com/how_6827920_create-flowcharts-accounting-information-system. html. Grocery Store POS Software Solutions. (2010). Retrieved online July 8, 2012 from http://comcash. com/grocery. php Hunton, J. A. , Bryant, S. M. , Bagranoff, N. A. (2004). Core Concepts of Information Technology Auditing. New York, New York: Wiley Sons. O’Brien, J. A. , Marakas, G. M. (2008). Man agement Information Systems (8th ed. ). Boston, MA: McGraw-Hill. COSO. (2010). Fraudulent Financial Reporting  . Retrieved from http://www. coso. org/documents/COSOFRAUDSTUDY2010_001. pdf How to cite Acct 542 Audit Proposal, Essay examples

The Impact of the Trade Act on Euro Exchange Rates free essay sample

A study of the impact of Section 203 (B) (1) of the Trade Act of 1974 on the steel industry and the Euro exchange rates. This is an in-depth analysis of the risks and pitfalls of possible U.S. tariffs on European Steel products, as in Section 203 (B) (1) of the Trade Act of 1974. It examines the global trade agreements, and their goal of creating a level playing ground for both industrialized and emerging countries. The paper argues that U.S. tariffs on imported steel will not have a direct effect on the exchange rate of the Euro and the U.S. dollar, and that the solution for the steel industry depends on the ability of the world to act as a global community in solving a global problem. Irrational presidential manners and international trade wars may cause a ripple effect that is more dangerous than the damage to one industrial sector. This is precisely the situation that we face with the steel industry. We will write a custom essay sample on The Impact of the Trade Act on Euro Exchange Rates or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The paper includes statistics and tables to support its thesis. Table of Contents Size of the US-European import-export trade. Mass Media Reactions to the Tariffs Other Countries Reactions History of the Steel Industry in the US The Situation from an Economists Standpoint Conclusion Works Cited Appendices Free Trade has been a key agenda for the past three presidents. In an expanding global market, tariffs and trade policies are more important today than they have been in the past. More and more countries are forming alliances such as the North American Free Trade Agreement (NAFTA), the Asian Alliance, and the European Union (EU). These trade agreements are meant to level the playing for all countries, both industrialized and emerging countries. President Bushs trade policy is aimed at helping to generate American jobs, open markets to American products, and provide economic growth. Sometimes massive increases in imports can have a devastating effect on US industries. [This has been the case for the US steel Industry and is the issue addressed in Section 203 (B) (1) of the Trade Act of 1974. Foreign steel makers have had the luxury of government support which allowed them to have large capacity for expansion and as a result they have flooded the US market with cheap imports. Since 1998, thirty percent of all US steel producers have filed for bankruptcy as a result of falling steel prices in the US. The World Trade Organization allows countries who have been severely effected by changes in trade policy to take temporary actions to provide ailing relief to suffering industries. This is the premise behind the Presidential Proclamation issued by President Bush (Congressional Report, 1974).]