History Of A Transparent Membrane Health And Social Care Essay

A regular flow of aqueous temper base on ballss through a squashy tissue, known as trabeculate net, and Schlemms canal. Flexing of the TM pumps aqueous temper from the anterior chamber to SC through a series of valves crossing SC. The valves deliver the aqueous temper further on to venas in the sclerotic coat [ 38, 50, 51 ] . The aqueous flow is controlled and powered by the force per unit area difference during systole and diastole of the cardiac rhythm, the respiration, eye blink and oculus motion [ 51 ] . The abode clip of about 100 proceedingss of the fluid allows the exchange of foods and waste to and from the lens and cornea [ 43, 52 ] . A force per unit area bead of about 0.8kPa ( 6 mmHg ) occurs as the aqueous temper progresses into the aqueous venas but this force per unit area bead can increase drastically in eyes affected by glaucoma [ 52 ] . Figure 2-8 illustrates how a force per unit area addition causes the aqueous valves within the TM to compact, diminishing the lms dr astically and cut downing outflow and hence doing an accretion of AH taking to still higher IOP [ 51, 53 ] . The maximal force per unit area that can happen in an orb is set by the highest force per unit area degree in the ciliary arteria, which is, on norm, about 60mmHg ( 8.0kPa ) ( Figure 2-6 ) . Beswick et Al. [ 54 ] and Heys et Al. [ 55 ] define the trabeculate net permeableness ( kTM ) which they estimate to be 2.1 A- 10-9ms-1Pa-1 for normal IOP. The cornea is a crystalline membrane and belongs to the external portion of the outer hempen adventitia. The chief map of the cornea is to refract light into the oculus. The curvature of the cornea is greater than the remainder of the oculus and the junction with the sclerotic coat is known as sulcus sclerae. The thickness of the cornea varies between 1.2mm and 0.5mm from the outer ring of the cornea, the sulcus sclerotic coat, to the Centre. The cardinal corneal thickness ( CCT ) varies by +/-20 % between persons [ 13, 56 ] . Feltgen et Al. [ 57 ] reported that they had measured CCT in 72 patients and found a scope of 0.448 to 0.713mm. Elsheikh et Al. [ 58 ] have used CCT values of 0.32mm to 0.72mm in their numerical theoretical account to imitate distortion differences of the cornea when using an applanation device ( Goldman applanation tonometer ) . Doughty and Zaman [ 56 ] calculated the CCT from 300 informations sets from literature ( from 1968-1990 ) and calculated the CCT for corneas which were designated as normal and found the norm to be 0.534mm. The radius of curvature of human corneas has been found to be 7.9mm [ 56, 57, 59 ] . The cornea consists of 5 beds: the corneal epithelial tissue, the anterior modification membrane ( Bowman ‘s membrane ) , the chief organic structure of the cornea, substantia propria, the posterior modification lamina and the endothelium of the anterior chamber ( Figure 2-9 ) . The Young ‘s Modulus of cornea has been measured utilizing a assortment of trial methods. Smolek et Al. [ 61 ] , for illustration, have applied an internal force per unit area to human orbs in vitro and have measured the ensuing radius of curvature. They so calculated the Young ‘s Modulus utilizing LaPlace ‘s Law, i.e. presuming that the orb behaves as a thin-walled domain with changeless radius of curvature and wall thickness: where P is the known force per unit area in the orb, R is the known mensural curvature radius which can be rearranged to strive in the cornea and T is the known mensural cardinal cornea thickness. In the force per unit area scope of 2.1kPa ( 16mmHg ) to 2.8kPa ( 21 mmHg ) they found Young ‘s Modulus to be changeless at 1.03GPa. Hoeltzel et Al. [ 37 ] carried out uniaxial cyclic tensile trials on four cornea strips cut from human eyes of mean CCT 0.82mm, length 10mm-30mm and width about 2mm. The samples were tested up to strains of 0.08 % at a strain rate of 2.7A-10-4s-1 to 8.3A-10-4s-1 depending on sample length ( changeless distortion rate 0.05mm/min ) . To qualify the information, the same power jurisprudence was used as Hubbard and Chun [ 37 ] ( Equation ( 2-1 ) ) . The value of I? was about changeless at near to 2.0 for all 4 cyclic burdens, co-occuring with the power coefficient for collagen obtained by Hubbard and Chun. The I ±-value increased from 54.32MPa for the first rhythm to 98.97MPa for the 4th rhythm. The tangent moduli to the emphasis degrees of 6.4kPa and 260kPa were 0.34MPa and 0.56MPa severally, approximately tantamount to internal force per unit areas of 1.3kPa and 53kPa ( 10mmHg and 400mmHg ) severally. Elsheikh et Al. [ 62 ] presented values of Young ‘s modulus in relation to intraocular force per unit area and age. They used a cornea-sclera subdivision and applied force per unit areas up to 3.1kPa ( 35mmHg ) . Three different age groups ( 50-64, 65-79, 80-95 ) were tested and two different rates of addition of force per unit area were used ( 37.5mmHg/min and 3.75mmHg/min ) [ 63 ] . The consequences can be seen in Figure 2-11 and demo a clear decrease in Young ‘s modulus for lower rates of addition of force per unit area and a clear addition in Young ‘s modulus with age. All the measured Young ‘s moduli were in the scope of 0.16MPa and 0.96MPa. FEM simulations of the cornea have shown that values below 0.01MPa are non realistic due to the fact that the curvature radius would increase to twice that of the unpressured status when pressurised with 2.1kPa ( 16mmHg ) and that would imply a 400 % volume enlargement [ 59 ] . The big fluctuation in the mensural belongingss reviewed above can be explained with the different trials used to mensurate the belongingss ( rising prices and tensile testing ) and the extremely visco elastic behavior of the cornea which leads to a nonlinearity of the stress-strain curve and sensitiveness to fluctuations with strain rate. Therefore the â€Å" known † Young ‘s modulus varies from 0.01 to 1000MPa [ 54, 58, 59, 61, 64-67 ] . In simple footings, aqueous temper flows from the posterior chamber through the posterior tract ( spread between lens and flag ) to the anterior chamber and drains at that place through the trabeculate net ( Figure 2-10 ) . Glaucoma is defined as the status whereby aqueous temper is non able to run out at the normal rate through the trabeculate net. Even though the escape is limited, the production of aqueous temper in the ciliary organic structure continues and this leads to a force per unit area addition in the orb. The force per unit area addition distorts soft tissue within the oculus because the oculus can non freely spread out due to the hempen coating around the sclerotic coat. If the force per unit area in the oculus reaches dual its normal force per unit area of about 2kPa ( 16 mmHg ) , deformation of the nervus fibres Begins and the ocular field reduces or becomes out of focal point. Because the ocular nervus has to go through through all three adventitias ( hempen adventit ia, vascular adventitia and nervous adventitia ) , it is non enclosed in connective tissue and this makes it vulnerable to damage in glaucoma [ 38 ] . If glaucoma can be recognized at its early phases, it might be treatable utilizing drugs which cut down the production of aqueous tempers and/or constrict the student and put the border of the flag into tenseness which makes its surface more permeable to aqueous temper [ 68 ] . whereas secondary glaucomas are those where the addition in IOP is due to injury, redness or tumor of the orb. The two most common types are primary unfastened angle glaucoma and primary angle closing glaucoma. Primary open-angle glaucoma ( POAG ) is the taking cause of sightlessness [ 69, 70 ] . It can be characterised by an intraocular force per unit area above 21mmHg, an unfastened, normal looking anterior chamber angle, no eyepiece or systematic abnormalcy that might account for the raised IOP and typical glaucomatous ocular field and ocular nervus harm [ 71 ] . Figure 2-12 shows the addition of IOP caused by POAG. The black pointer shows the flow of aqueous temper from the posterior chamber to the anterior chamber. When the fluid reaches the trabeculate net it can non run out through the TM due to blockage and the force per unit area increases in the orb. Patients with primary angle-closure glaucoma ( PACG ) besides exhibit an addition in IOP ( higher than 21mmHg ) , the oculus is ruddy and the student is mid-dilated. To prove whether the trabeculate net is blocked by the flag it is necessary to measure the anterior chamber angle. Figure 2-13 illustrates how the flag can contract the angle between itself and the cornea thereby barricading the escape of aqueous tempers through the TM [ 71, 72 ] .

Conflict is an inherent part of life Essay

Conflict can erupt when parties differ significantly in power, status, or culture. Power. If dependence is not mutual, but one way, the potential for conflict increases. If party A needs the collaboration of party B to accomplish its goals, but B does not need A’s assistance, antagonism may develop. B has power over A, and A has nothing with which to bargain. A good example is the quality control system in many factories. Production workers might be highly dependent upon INSPECTORS to approve their work, but this dependence is not reciprocated. The inspectors might have a separate boss, their own office, and their own circle of friends (other inspectors). In this case, production workers might begin to treat inspectors with hostility, one of the symptoms of conflict. Status. Status differences provide little impetus for conflict when people of lower status are dependent upon those of higher status. This is the way organizations often work, and most members are socialized to expect it. However because of the design of the work, there are occasions when employees with technically lower status find themselves giving orders to, or controlling the tasks of, higher-status people . The restaurant business provides a good  example. In many restaurants, lower-status waiters and waitresses give orders and initiate queries to higher-status cooks or chefs. The latter might come to resent this reversal of usual lines of influence.10 The advent of the â€Å"electronic office† led to similar kinds of conflict. As secretaries mastered the complexities of electronic mail, they found themselves having to educate senior executives about the capabilities and limitations of such systems. Some executives are defensive about this reversal of roles. Culture. When two or more very different cultures develop in an organization, the clash in beliefs and values can result in overt conflict. Hospital administrators who develop a strong culture centered on efficiency and cost  effectiveness might find themselves in conflict with physicians who share a strong culture based on providing excellent PATIENT CARE at any cost. A telling case of cultural conflict occurred when Apple Computer expanded and hired professionals away from several companies with their own strong cultures. During the first couple of years Apple recruited heavily from HEWLETT PACKARD, National Semiconductor and Intel, and the habits and differences in style among these companies were reflected in Cupertino. There was a general friction between the rough and tough ways of the semiconductor men (there were few women) and the people who made computers, calculators, and instruments at Hewlett-Packard some of the Hewlett-Packard men began to see themselves as civilizing influences and were horrified at the uncouth rough-and-tumble practices of the brutes from the semiconductor industry. Many of the men from National Semiconductor and other stern backgrounds harbored a similar contempt for the Hewlett Packard recruits. They came to look on them as prissy fusspots.

Is the truth obscured by language? Essay

Truth is public, independent of anyone’s belief and eternal.1 Language allows us to convey knowledge from one person to another by recording our thoughts and feelings and communicating these to others. However, I think that our knowledge can be affected by our capacity to communicate through language. Truths are obscured and our understanding of them is influenced by the language that they are expressed in. A truth may be deliberately concealed or misrepresented. The context in which it is expressed will also affect our understanding of it. Our understanding of something may be obscured by the ambiguity of language. A word could have a range of meanings. Often the context in which a word is used determines its meaning. We use language differently and respond differently to the various uses of language, depending on the context in which it is expressed. But in some cases, because of ambiguity, it is possible to get confused. If I say, â€Å"Visiting relatives can be so boring† it could mean two different things. I may be expressing that I do not enjoy going over to visit a relative, or that I get bored when relatives come to visit me. Both interpretations are relevant to the same context and thus the possibility of confusion arises from ambiguity. The truth, that is, how I really feel, is obscured when the sentence is interpreted in a different way. The use of language leads to classifications, which determines our attitude and behavior. I think that in the case of generalizations, often the words may not mean anything but it is our conventional reactions, which determine our response towards that which is being generalized. As well as reflecting reality, language may also create it. Blondes are classified as being dumb. This has given rise to the widespread use of the phrase â€Å"dumb blondes† and innumerable â€Å"dumb blonde jokes†. The words create reality to the extent that whenever someone meets a blonde person, his/her initial reaction is that he/she will be dumb. Such stereotypes exist in most aspects of everyday life. They contribute to our opinions and these preconceived notions lead us to make assumptions, which may not necessarily be true. Despite this, we still cling to our notions and as a result, our understanding of the truth has been altered. This also happens when we make inferences and judgments. Whenever we come to a conclusion about something based on what we know, it may not be valid. Once we make our judgment and express it in words, we are forced to think along those lines and reduce the possibility of arriving to a new conclusion. When I say that Jack hurt Jill, we think that Jack, a boy, has physically hit Jill or perhaps has been the cause of emotional pain for Jill, a girl. But the only information presented in the statement is that Jack is a living being and did something that could cause Jill to suffer. Jack and Jill may both be dogs, or Jack may have hurt his dog Jill. We cannot be sure of what the true facts are. Nevertheless, we assume more than the information presented in the statement. Therefore, I believe that language can create and maintain reality and make us believe something even if there is no basis on the true facts. People may deliberately avoid telling the truth and employ language to do so. We say that children tell fibs, accused persons and criminals tell lies, witnesses commit perjury, politicians mislead the people, and lawyers misrepresent the truth. These are all different ways of expressing that a person has said something that is not true. They may do so to persuade others of a certain point of view or win an argument, or simply to sell a product or make a profit. Politicians, particularly, use words, not to enlighten or reveal the truth but often to conceal and deceive. Politicians are adept at using phrases that fall soothingly on the ear but are empty of meaning. These phrases have been so commonly used that they cease to mean something, but they still create the feeling of reassurance and the politicians succeed in gaining the people’s trust. For this purpose, they may use long, hard to define and ambiguous words. Politicians, with the help of the media, have even perverted the meaning of certain words. For example, in the recent refugee situation, through the articles in the newspapers and the statements of various politicians, the people have been led to believe that â€Å"boat-people†, â€Å"refugees†, â€Å"asylum-seekers†, â€Å"illegal immigrants† all mean the same thing. The people assume that all refugees are â€Å"boat-people†, all â€Å"boat-people† are illegal immigrants, and that asylum-seekers have no rights. 2 The word â€Å"freedom† means to be free from political oppression, but now it means freedom from wants and needs, huger, unemployment, illiteracy, sickness, etc. – something promised by the government. The politicians may also use vagueness in language. A statement like â€Å"My government will take strong countermeasures†¦Ã¢â‚¬  is vague and does not really promise anything but it gives the effect that they will try their best. Thus, I believe, that language can be used to deliberately conceal the truth. I think that the truth can be obscured by the language in which we express them. The extent to which it is obscured would depend on the context. Classifications would lead us to make assumptions, which may not be true. Our interpretations and the judgments we make from them would create a difference between what is the truth and what we understand from the expression of that truth. People may deliberately use language to obscure the truth. The language of politics is designed to conceal the facts. Advertising misleads the consumer. The truth remains the same. It cannot be changed but it can be misrepresented. I believe that when communicating the truth through language, it is our understanding of the truth, which leads us to believe something that is not true, therefore obscuring the true facts. Bibliography: 1. Philosophy – An Introduction to The Art of Wondering 2. Stanford Encyclopedia of Philosophy – http://plato.stanford.edu/ 3. Ways of Knowing – An Introduction to Theory of Knowledge. Michael Woodman 4. Thinking About Thinking. Antony Flew 5. Introductory Readings on Language. Wallace L. Anderson and Norman C. Stageberg 6. The Story of Language. Merio Pei 7. A Nice Line in Bigotry [Article] – Philip Adams 8. The Corruption of Language [Article] – Leslie Snyder 9. Perrault’s Durable Myth Cinderella: Female Role Model Propoganda – class handout 1 Ways of Knowing – An Introduction to Theory of Knowledge. Michael Woodman 2 A Nice Line in Bigotry [Article] – Philip Adams

Computerized Auditing Essay

With the introduction of computers, conventional accounting systems and methods using papers, pens and abacuses have undergone drastic changes, therefore exerting a great impact on internal control and audit trails in following audit procedures. Also, the introduction of computer has brought an immense increase in the availability of electronic resources. My topic is entitled auditing in a Computerized Information System (CIS). One purpose why this topic is included in auditing is due to the rampant changes that are happening in our society. We could say that every day, everything around us is going through the† process of evolution†. Example, the government structure, educational structure, social structure, technological structure, economic structure and others are going into extensive and widespread changes. Work nowadays involve the usage of computer, hence, the need for computerized information system in auditing erupted. Around the world, computer plays an important role in the development of one’s country. That is why, here in the Philippines, we are trying to muddle through by with the drastic and radical changes in order to be globally competitive. In fact, technology experts stated that when it comes to new enhancement and improvement of technology, the Philippines is not far behind, but rather one of the fastest country to acclimatize and adopt in this unbelievable wave of changes. With the rapid progress in technology in recent years, computer information systems have become feasible and practicable, perhaps essential, for use even in small scale business operations. Almost all entities now use computers to some extent in their accounting systems. The widespread use of computers has offered new opportunities for professional accountants and had also created some challenging and exigent problems to auditors. Additionally, in auditing, the need for computer is now more important and significant because of the increasing and growing demand of auditing. Without computer, then auditing would not be able to deal with this growing demand. Ever imagine, conducting an audit without the usage of computer, isn’t it that it will be very difficult for the auditor because we all know, we human beings are immersed and innate with errors. Incorporating CIS in auditing is tough. This is because; there are technical and methodological matters that an auditor doesn’t have any idea with, for instance, the software, such as operating program, utility program, etc. Auditors do not have any idea of these things, that’s why auditor tries to broaden their knowledge in order to be competitive. The result of that leads to the flourishing of auditing. Time and time again, auditing will continue to evolve. Having said all that, this topic contains a lot of different things which cannot be found in normal manual auditing. The overall objective and scope of an audit does not change in a CIS environment. However, the use of a computer changes the processing, storage and communication of financial information and may affect the accounting and internal control systems employed by the entity. Accordingly, a CIS environment may affect: a. ) the procedures followed by the auditors in obtaining a sufficient understanding of the accounting and internal control systems; b. ) the consideration of inherent risk and control risk through which the auditors arrive at the risk assessment; and c. ) the auditors’ design and performance of tests of control and substantive procedures appropriate to meet the audit objective. Anyways, regardless of the extent of computerization or the methods of data processing being used, the establishment and implementation of appropriate internal control systems rests with the management and those charged with governance. The auditor’s responsibility is to obtain an understanding of the entity’s internal control system to be able to assess control risk and determine the nature, timing and extent of tests to be performed. Before tackling the important details of my topic, let us first define what is meant by Auditing and Computerized Information System (CIS). So, what is auditing? PSA 200 defines auditing by stating the objective of a financial statement audit, that is, to enable the auditor to express an opinion whether the financial statements are prepared, in all material respects, in accordance with the applicable financial reporting framework. A more comprehensive definition of auditing is given by the American Accounting Association: â€Å"auditing is a systematic process of objectively obtaining and evaluating evidence regarding assertions about economic actions and events to ascertain the degree of correspondence between these assertions and established criteria and communicating the results to interested users. On the other hand, computerized information system pertains to the usage of computer to develop and collate the information derived in an audit for the need of the auditor and third parties related. Another definition of Computerized Information System (CIS) includes, is often a track within the computer science field studying computers and algorithmic processes, including their principles and doctrine, their software & hardware designs, their applications, and their impact on the general public. (http://www. quora. om/Information-Systems) I would just like to give a brief history of Auditing in a CIS Environment. It began as Electronic Data Process (EDP) Auditing and developed largely as a result of the rise in technology in accounting systems, the need for IT control, and the impact of computers on the ability to perform attestation services. The last few years have been an exciting time in the world of CIS auditing as a result of the accounting scandals and increased regulation. CIS auditing has had a relatively short yet rich history when compared to auditing as a whole and remains an ever changing field. The introduction of computer technology into accounting systems changed the way data was stored, retrieved and controlled. It is believed that the first use of a computerized accounting system was at General Electric in 1954. During the time period of 1954 to the mid-1960s, the auditing profession was still auditing around the computer. At this time only mainframe computers were used and few people had the skills and abilities to program computers. This began to change in the mid-1960s with the introduction of new, smaller and less expensive machines. This increased the use of computers in businesses and with it came the need for auditors to become familiar with EDP concepts in business. Along with the increase in computer use, came the rise of different types of accounting systems. The industry soon realized that they needed to develop their own software and the first of the generalized audit software (GAS) was developed. In 1968, the American Institute of Certified Public Accountants (AICPA) had the Big Eight (now the Big Four) accounting firms participate in the development of EDP auditing. The result of this was the release of Auditing & EDP. The book included how to document EDP audits and examples of how to process internal control reviews. Around this time EDP auditors formed the Electronic Data Processing Auditors Association (EDPAA). The goal of the association was to produce guidelines, procedures and standards for EDP audits. In 1977, the first edition of Control Objectives was published. This publication is now known as Control Objectives for Information and related Technology (CobiT). CobiT is the set of generally accepted IT control objectives for IT auditors. In 1994, EDPAA changed its name to Information Systems Audit and Control Association (ISACA). The period from the late 1960s through today has seen rapid changes in technology from the microcomputer and networking to the internet and with these changes came some major events that change IT auditing forever. The formation and rise in popularity of the Internet and E-commerce have had significant influences on the growth of IT audit. The Internet influences the lives of most of the world and is a place of increased business, entertainment and crime. IT auditing helps organizations and individuals on the Internet find security while helping commerce and communications to flourish. (www. trustsoft. com/pp_ha_1. php) In terms of needed skills and competence of the auditor; he/she should have sufficient knowledge of the CIS to plan, direct, supervise and review the work performed. The auditor should consider whether specialized CIS skills are needed in an audit. These may be needed to a. ) obtain sufficient understanding of the accounting and internal control systems of the CIS environment, b. determine the effect of CIS environment on the assessment of related risks, c. ) design and perform appropriate tests of control and substantive procedures. In planning the portions of the audit which may be affected due to client’s CIS environment, the auditor should acquire an understanding of the implication and complexity of the CIS activities and the availability of data for use in the audit. Such matter that needed understanding are the following; a. ) the significance and intricacy of computer processing in each significant accounting application, b. the organizational structure of the client and the extent of concentration or distribution of computer processing throughout the entity, c. ) the availability of data (e. g. source document, computer files). Computerized information systems have essential and vital characteristics that distinguish them from manual processing system. These are the following: a. ) lack of visible transaction trails, b. ) consistency of performance, c. ) concentration of duties, d. ) ease of access to data and computer programs, e. ) vulnerability of data and program storage media, f. Systems generated transactions and g. ) Potential for increased management supervision. As regards to lack of visible transaction trails, in manual system, it is normally possible to follow a transaction through the system; by examining source documents, entity’s records, and financial reports. In a CIS environment, data can be entered directly and unswervingly into the computer system devoid of supporting documents. Furthermore, records and files may not be printed and cannot be read without using the computer. The absence of these visible documents supporting the processing of transactions makes the examination of evidence more difficult. In relation to the consistency of performance, CIS performs functions exactly as programmed. If the computer is programmed to perform a specific data processing task, it will never get tired of performing the assigned task in exactly the same manner. Because of this capability of the computer to process transactions uniformly, clerical errors that are normally associated with manual processing are eliminated. On the other hand, an incorrect program could be very devastating because it will result to consistently erroneous data processing. Third, concentration of duties, in here proper segregation of duties is an essential characteristic of a sound internal control system. However, because of the ability of the computer to process data efficiently, there are functions that are normally segregated in manual processing that are combined in a CIS environment. As a particular example, in manual processing the function of recording cash disbursements is incompatible with the responsibility for reconciling cash disbursement. Since one of these functions serves as a check upon the other, assigning both functions to one employee would enable and permit that employee to commit and conceal errors and irregularities. A properly programmed computer, on the other hand, has no tendency or motivation to commit irregularities or conceal its errors. Hence what appears to be an incompatible combination of functions may be combined in a CIS environment without weakening and dwindling the internal control provided suitable and appropriate compensating controls are put in place. Fourth, ease of access to data and computer programs, in a CIS environment, data and computer programs may be accessed and altered by unauthorized persons leaving no visible and detectible evidence. It is important, therefore, that proper and appropriate controls are incorporated in the system to limit the access to data files and programs only to authorized personnel. Fifth, vulnerability of data and program storage media, in a manual system the records are written in ink and substantial paper. The only way to lose the information is to lose or destroy the physical records. The situation is completely different in a CIS environment. The information on the computer can be easily changed, leaving no trace of the original content. This change could happen inadvertently and huge amount of information can be quickly lost. Another, systems generated transactions; certain transactions may be initiated by the CIS itself without the need for an input document. For example, interest may be calculated and charged automatically to customers’ account balances on the basis of pre-authorized terms contained in a computer program. Lastly, potential for augmented management supervision, CIS can offer management a variety of analytical tools that may be used to review and supervise the operation of the entity. The availability of these tools may enhance the entire internal control structure. There are certain advantages and disadvantages in using computer in the conduct of audit. Take note that the characteristics of computer information system already tackled above pertains to some advantages and disadvantages of CIS. Advantages of it includes, it avoids computational errors commonly done by human; eases up and alleviate the work of auditor especially when it comes to timeliness; faster and efficient in processing of information; generation and creation of accounting documents like invoices, cheques and statement of account are automatic; more timely information can be produced; With the larger reductions in the cost of hardware and software and availability of user-friendly accounting software package, it is relatively cheaper like maintaining a manual accounting system; no more manual processing of the data hence all data are automatically been posted to the various ledgers/accounts and others . On the other hand, the disadvantages of CIS are the following: it removes part of the audit trail; subject to manipulation especially to unauthorized personnel; the need for back-up files, could result into more cost, especially if computer is susceptible to power interruption and from infectious softwar e; danger of computer fraud if proper level of control and security whether internal and external are not properly been instituted and others.

McCarthy Witchhunts Essay Example | Topics and Well Written Essays - 750 words

McCarthy Witchhunts - Essay Example He established a committee that acted as task force and court for all those suspected or accused of communism; people from all walks of life would, ultimately, find themselves in the â€Å"hot seat.† History Joseph McCarthy was born in 1908 in Wisconsin. He was raised in â€Å"proper† Catholic family, was a good student, and earned his degree from Marquette University in 1928. He was involved in an unsuccessful law practice and became an avid gambler on the side, before he finally decided on a career in politics. He joined the Democratic Party, but after being overlooked for the Democratic candidate for district attorney he switched political sides. Becoming a republican he began, what many historians describe as an example of the most unqualified and corrupt of politicians of all time. This perspective is personified by the â€Å"dirty† campaign he ran to earn an appointment as a circuit court judge. After a short time in the military he won the Senate seat for Wisconsin; his term was overall not impressive. It was at this time the United States was feeling the looming threat of â€Å"communist† sentiments, McCarthy â€Å"banked† on those fears and began a crusade to eliminate this threat and guarantee himself reelection (Oh, and Latham 1). Discussion McCarthy established the House of Un-American Activities Committee (HUAC), which was tasked with investigating anyone who was suspected of or associated with people involved in communism or were thought to be sympathetic to the communist party. These committee courts forced the accused to answer questions about their political ideologies and behaviors. They offered deals to those that would give the names of others who are, likely, to be communists. When one refused to give names of others they were â€Å"Blacklisted,† which prevented hundreds of those questioned to be able to find work in their respective fields, from politics to Hollywood. Arthur Miller, famous American writer, found himself in McCarthy’s court. He would certainly not confess to Communist ideologies and refused to help them in accusing others. In turn, Miller was Blacklisted (History Channel 1). It is the events, during the McCarthy era, that led Miller to write â€Å"The Crucible,† which details a version of the Salem witch trials in the 1600s.He framed the way the young girls freely accused citizens of Salem, Massachusetts of witchcraft within the current events of McCarthy’s witch hunt. The accused were guilty until proven innocent, and their innocence was impossible to prove because of the structure of the courts. Accused witches were given the opportunity to repent and avoid execution. However, for many of these innocent and highly devout people they could not morally confess to something they did not do, even to save their own lives. This would be a lie and lying is a sin against God. They would rather die free of sin than to live having lied. This was r eflective of McCarthy and his HUAC. In 1938, as television first became common in people’s households, Edward R. Murrow, well-respected and renowned new correspondents, began a show called â€Å"See It Now.† The majority of his stories concerned issues of the average American citizens (American Masters 1). It was a huge success for more than a decade. In March of 1954, Murrow brought McCarthy on his show as a guest. He allowed McCarthy to do most of the talking; in black and white it became very clear that McCarthy had

Evaluating 360-degree Feedback System Assignment

Evaluating 360-degree Feedback System - Assignment Example Besides the normal appraisal to determine employees’ effectiveness, the 360- degree feedback approach may serve other important purposes such as â€Å"professional development and succession planning† as it allows the management a comprehensive knowledge over its employee’s capacities. It is also applicable in determining rewards to employees, determining human resource development needs, and managing performance. Further, the approach’s implementation process is simple and only requires normal managerial skills and resources. It, for example, involves the establishment of goals, determination of participants, development of performance criteria and selection of data collection and analysis methods. These are then followed by implementation of appraisal and communication of results (Pravin, 2010). The appraisal strategy, however, has both strengths and weaknesses that must be considered before its implementation. One of its strengths is the wide information sources on whose basis employees are appraised. This increases the probability of reliable and valid results for informed decisions. It also promotes knowledge of an organization’s human resource base towards interpersonal understanding and relations. This facilitates teamwork that is the core of Creative Minds Inc. Its wide scope also reduces chances of discriminative appraisals and it facilitates identification of employees’ needs towards efficient productivity (Prakashan, 2007). The management should however not have very high expectations from the system whose design may be challenging due to its research skills needs. The approach may also be ineffective if it is not aligned with the organization’s objectives, and may have more attention on employees’ weaknesses than strengths.

Constitution and Bill of Rights Essay Example | Topics and Well Written Essays - 1750 words

Constitution and Bill of Rights - Essay Example What may be less obvious is that this same system of governance was also put in place so that the people were given the power to rule themselves in a distinctly indirect manner. Representative government based on elected officials have their place in the American system of government both as a rejection of the status quo of the patently unfair system of monarchical rule based on primogeniture and as a rejection of direct involvement of the majority of the citizenry. In essence, America’s form of democratic principles carries within it the promise of a rejection of the potential for a mad king such as George III to attain power simply through birthright as well as the admittance that the bulk of the electorate are equally unprepared for the grave responsibilities of directly controlling the business of running the country. In addition, the framers of the Constitution also quite deliberately place obstacles in the path of minority opinion always mandating rule (McKay 52). By creating a system of checks and balances involving endowing the three branches of government with their own specific powers and lack thereof, the government of the United States po ssesses both the advantage of not putting too much power in the hands of a single individual, but it also has the effect of often grinding down the process of instituting change to a near-halt. Article I of the United Constitution provides for the basic design of the legislative branch of the US Government, the Congress. The Constitution clearly delineates in no vague terms that the Congress has the power to spend and tax so as to â€Å"provide for the common defense and general welfare† of the country. In addition, Article I of the Constitution also endow the Congress the power to born money, regulate commerce with foreign nations and amongst states, as well as the sole power to declare war and support the