Friday, November 29, 2019

Acid Base Titration Lab Essay Example

Acid Base Titration Lab Essay The completion of a reaction can be seen by a change in color or when the pH remains constant. The equivalence point during titration is when both solutions are present in equal amounts. The end point of the titration is when the reaction has been completed, which is usually marked by a change in color. One researchable question relating to acid/base titration would be what strengths of acids and bases react with each other during titration, and what kind of solution woo a ten two teen Tort. Strong access Ana strong oases can react, Ana teen Tort a neutral solution. We will write a custom essay sample on Acid Base Titration Lab specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Acid Base Titration Lab specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Acid Base Titration Lab specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Strong acids and weak bases can react, and they form an acidic elution. Strong bases can also react with weak acids to form a basic solution. Errors Improvements Adding Noah too quickly. Add the Noah one drop at a time until the proper level has been reached. The data was not properly recorded. Keep track of each pH increase for each experiment as opposed to Just initial and spikes. Beret may have been contaminated since multiple classes used the same beret without cleaning it. Clean the beret before and after each period of experimentation in order to avoid contamination.

Monday, November 25, 2019

Pollock - An Overview of the Biopic essays

Pollock - An Overview of the Biopic essays For my film, I chose to cover the biopic, "Pollock", starring Ed Harris. The film covers the complex life of one of America's most abstract painters, Jackson Pollock. The film's lead, Ed Harris, was a fantastic choice for the role. A little-known fact, "Ed Harris's father bought his son a book about Jackson Pollock simply because he felt Ed bore a strong resemblance to the painter. Ever since then, Ed Harris became fascinated with Pollock's life." (IMDB, 2000) This allowed him to portray the role in a very personal, well-informed way. Because of this, the film truly allowed me to gaze into the artist's life and gain a deeper appreciation for the external elements that affected the art created by such a renowned artist. The film literally walks us through what Jackson Pollock experienced during his career and short life. It starts at the climax of his career with the artist signing Life magazines that he was featured on. It then quickly flashes back to the beginning, the struggles he faced, and the difficulty he had getting his art showcased. You can see the frustration portrayed, and you can sense that he's almost ready to give up. He's living with his brother Sande in a small apartment, when Lee Krasner decides to intervene. She brings Jackson home with her and becomes his manager. Throughout everything, alcohol is constantly getting in the way and causing heartache for everyone in his life. He gets a fairly big deal from Peggy Guggenheim, who he almost sleeps with and that leads to some moderate success. He marries Lee and focuses on his career, the alcohol still getting in the way of any sort of peace. Life magazine does a feature story on him and things get better. He backs off of alcohol te mporarily and that creates a better mood and relative peace. The peace didn't last for long and after a photographer attempting to make a movie on Jackson triggers his drinking, things spiral downwards. He lets it get out of hand and blo...

Friday, November 22, 2019

Informative speech on the differences in mile stones between a normal Essay

Informative speech on the differences in mile stones between a normal person and a person with developmental disabilities - Essay Example Childhood is a period marked by incredible growth rate and every parent is excited about the future prospects of their children. Despite our differences that we show once we are on this earth, we develop along a certain route but at different rates. While some are slow in developing, others are fast. Yet others need wheelchairs to move around. Meyerhoff (6) believe that children are always surrounded by eager caretakers who follow every step of the kid’s growth, always enquiring why the child next door is developing fast than theirs. Many beg to ask if normal development has a range. Although, people develop at different rate, normal development has a range that is used to show the differences in milestones between a normal person and a person with developmental disabilities. According to Meyerhoff (6), developmental milestones are crucial in assessing the development of a child. It is good to note that the milestones are not static as different individuals either exhibit skills earlier while other individuals are late in exhibiting the skills. The milestones are also used to diagnose children with developmental disorders. These milestones are often associated with development of language capabilities, motor and social development. The milestones are divided into age categories and a normal child should show the skills and abilities of one age category before they enter into the next age category. It is also important to note that children develop differently in the different areas. Further, children who develop fast in one area may be slow in other areas. For example, a child who learns to use verbal language may struggle with spoken language. Another factor to note in developmental milestones is cultural differences. The development of an individual may be influenced by cultural and environmental differences. It is common knowledge that cultures perceive things differently. For example, making eye contact, speaking to adults and

Wednesday, November 20, 2019

Business for multi national Essay Example | Topics and Well Written Essays - 500 words

Business for multi national - Essay Example There is a concept of separate legal identity which differentiates the assets of the company from its owners. However, in the case of Maxwell, the funds of different organizations were used by him as if they were his own money which is contradicting not only the ethical aspect, but also the accounting aspect of ownership and control. Maxwell should have only used the funds of the company; even those funds should have been used after the approval from board. Maxwell used the funds of pension funds which belonged to employees and used them as collateral. This is an open violation of agency theory. The theory states that the trustees or people who control the movement of funds are the agents acting on the behalf of the true owners of those resources and they should make the best possible decision for the resources that are entrusted to them. When the ownership and control are exercised in the disadvantage of the stakeholders than the relationship between the agents and principal is terminated. Then any loss accruing from the misuse of funds or resources accrues to the agent and not the principal. Maxwell’s share of loss in this case should have been larger and he should have been burdened with all the resources that were due to his actions as an agent acting without the consent of principal. Maxwell disadvantaged the other stakeholders for the benefit of his own company. This is again something that is unacceptable from the ethical point of view and also from the regulatory and business point of view. The stakeholders suffered and in the end, Maxwell and his company suffered badly also. However, the funds that were loss due to his carelessness were not recovered and it can be seen in this case that when agent does something on this own behalf he is probably using the motive of self interest. That is one reason why law makers have developed the concept of â€Å"Board of Directors† that have to be consulted with so that

Monday, November 18, 2019

California Laws on Meals and Breaks Research Paper - 1

California Laws on Meals and Breaks - Research Paper Example From this paper it is clear that there is evidence that many organizations violate this law and are unwilling to provide this free time to the employees. Besides, some organizations provide these breaks at irregular time while others attach strict conditions regarding the utilization of this period. Therefore, it has become increasingly important to determine how the law should be implemented within the work environment and the role that the employees should play in contributing to the implementation of this law. Evidently, the government needs to support this work policy to reduce the various violation instances in the country. California’s breaks and meals laws provide employers with a framework on how to organize the working and rest period for their employees. According to the law, employers are required to provide their workers with 30 minutes break after every five working hours from the start time if the total working period exceeds 6 hours. Organizations that provide l ess than 6 working hours are exempted to this law as the government considers this working period considerably short. The implication is that if the workers have to work for more than ten hours, they must be awarded more than two breaks as a resting period. The law strictly requires that the five hours rule be adhered as part as obedience to the law. During the break, the employees are free to use this time for their personal duties rather than work. They are not limited to stay within the work premises and may leave to go to other places. However, they must return as soon as this break period is over to continue with their day work.

Saturday, November 16, 2019

Describe The Mandatory Rotation Of Audit Firm Accounting Essay

Describe The Mandatory Rotation Of Audit Firm Accounting Essay Introduction From the 2008 financial crisis, the weakness of audit system has exposed in several aspect. European Parliament and public consider that the auditors fail to play during the financial crisis. The European Commission said that the auditors only consider majority of banks had exposed a great quantity of loss from 2007 to 2009 in both on and off balance sheet in the financial crisis, however, it is a hard work for the public and stakeholders to know how the auditors to give the clean auditing reports to their principal. In addition, the European Commission takes into account preventing the concentration in the audit industry, which including restricting the choices and competition. Further, they also consider the independence of the audit firm and the reduction of the expectation gap. All things the European Commission do is to increase the quality of audit, so they think that the current auditing system should be reform. According to KPMG (2012), because of the failure of auditors in financial crisis, the lobby of small firms and the US has taken action on the independent issue. Meanwhile, in order to adapt to the environments, which contain changes to financial reporting and increasing the risk and going concern issue for the companies. The European Commission came up the proposals on 30th November 2011 to address the matters that appeal in the financial crisis and rebuild the confidence of the audit system. The proposals define the role of auditors and propose more restrict provisions for audit firms. It aim at strengthening the independence and professional skepticism of auditors, making the audit industry more diversification, enforcing the regulation, promote the cross-border stipulation of audit services and relieving the burden of the small and medium-size enterprise. To enhance the independence of audit firm and prevent the concentration of the audit industry is the main purpose of the propos als. The Elliott and Jacobson (1998) suggested that audit independence is an absence of interests that create an unacceptable risk of material bias with respect to the reliability of financial statements. The basic goal of audit is to assure the information which provide to shareholders are reliable. Further, as for audit independence, the direct role is to provide auditing serve and make the cost of capital market more efficiently. Consider about preventing the concentration, should make the audit industry more dynamic, such as decreasing the power of the Big Four audit firm (KPMG, Deloitte, Pricewaterhousecoopers and Ernst Young). In addition, the dynamic of audit market give the opportunities for small and medium-size enterprise to benefit from the internal market. In order to strengthen the independence of audit and make the audit market more dynamic, the European Commission brought up the proposals to perfect the audit system, the key elements of the proposals is mandatory rotation of audit firms, mandatory tendering, non-audit services, and European supervision of the audit sector, Enabling auditors to exercise their profession across Europe, Cutting red tape for smaller auditors. This essay is aim at discussing the issue of mandatory rotation of audit firm, one of the key elements to enhance the independence of audit industry. The essay will divided into three parts, firstly, it will describe the mandatory rotation of audit firms; secondly, it will analyses the argument for and against this issue; finally, it will come to a conclusion. Describe the mandatory rotation of audit firm In order to strengthen the auditor independence, the European Commission is considering introducing mandatory external rotation. In the previous years, only internal rotation is required, which means only auditors should be rotated, because they think that auditors may make less suggestions because the routine activities of audit. However, the internal rotation cannot enhance the independence of the auditors, because the audit firm and audited entity build up partnership, no matter which auditors engage in the audit procedure, they have closely relationship, the independence of auditors cannot be enhanced. Therefore, current environment has suggest that the internal rotation is not sufficient, the external rotation should be taken in account to achieve the independence of audit. The proposal required the audit firm should be rotated after at most six years (with some exception). In addition, it should be after at least four year before the same audit firm can be entrusted again by the client, this is stated as the cooling period. The cooling period ensure the mandatory rotation can be implemented effectively, because if there is not the cooling period, the client can entrust the same audit firm after a short time, so that the closely relationship cannot be avoidance. There is a exception that the period of rotation can be extend to nine years if joint audits are engaged. This means that if an audited entity entrust at least two audit firm, it can extent the period of rotation to nine years, because the joint audit can make each audit firm work harder to avoid another audit firm find out their failure, this can increase the quality of the audit, so called four-eye principle. Hence, the joint audit is encouraged. According to Bocconi, which do a survey of the effect of mandatory rotation in Italy. The investigate shows that 69 % of managers of listed companies approve of rotation. 14 % consider it negatively. The survey presents a positive result, because they consider that in previous years, auditors focus on routine activities rather than making improvement. The people including in the survey agree the mandatory rotation in Italy can strengthen the independence. Discussion of the mandatory rotation The argument for the mandatory rotation of audit firm Firstly, the mandatory rotation of audit firm can reduce the risk of familiarity threat. If there is not mandatory rotation, the audit firm may have closely relationship with the audited entity, which would lead to several problems. For instance, the proposal (2011) of the European commission suggests that the audit firm tend to know well about the management of the audited entity, so that they may think the audit work as a routine work, which just repeating the work annually, and they pay less attention to make an improvement and find out the mistake the audited entity made. In addition, the auditor may be less suspicious of the audited entity, instead, they may decrease the difficulties so as to maintain the good relationship with the partner. The long period of engagement will cause routine, which may affect the competence and the quality of audit, hence, the mandatory rotation is necessary for reducing the familiarity threat. Secondly, according to Hoyle (1978), short term engagement will encourage the auditors to do better. If the audit firm fails to make the improvement in their auditing period, however, the next audit firm detects the unreported information, the reputation of the previous audit firm may be affected, so that the auditor will minimize the errors for managing the reputation. Further, the mandatory rotation can avoid the mistake or unreported information continue, because the next audit firm will scrutinize the document provide by the former audit form. Also, the long term engagement of the same auditor may cause the auditor trust the previous auditing procedure, so the rotation can reduce the risk of the auditor regards the engagement as the repetition of the last years work. Therefore, the mandatory can improve the quality of audit. Thirdly, the rotation provide the small and medium-size entities good opportunity to enter the competition in the segment of market. Although, the Bocconi study (2002) showed that the mandatory rotation did not provide the small and medium-size entity opportunity to compete in the audit market, they cannot compete against the large audit firm for the public-interest entities. However, take the mandatory tendering into account, the situation can be changed, the rules allow the small and medium-size entity to bid in the tendering, so that the rotation and joint audit enlarge the choice of audit firm for the audited enterprise. Therefore, combined with the mandatory tendering, the mandatory rotation can encourage the competition of the audit firm and provide more opportunity for small and medium-size entity to enter the audit market. Last but not least, the rotation can reduce the risk of fraud, which the audited entity collude with the audit firm. If both of the audited entity and audit firm fraud the public, when rotation implement, the fraud will be exposed by the coming new audit firm. The scandal of Enron can give a good example of this, if the rotation enact, the deceptive accounting may be found early or the audit firm will not collude with Enron in order to prevent the impairment of the reputation. So the mandatory rotation can reduce the risk of fraud. The argument against the mandatory rotation of audit firm According to the Bocconi study (2002), the opinion the audit firms and managers argue is that the cost of auditing fees as well as man-hours will increase under the mandatory rotation. It takes time for the incoming audit firm to read the sufficient document to know the audited entitys business. If the incoming audit firm do not know the audited entity enough, the quality of audit will decrease. Further, because there are many kinds of industry, it is difficult to maintain the industry specialization and may cause lack of choice of audited entity. According to Chi et al. (2004), they do not agree the mandatory rotation, they hold the opinion that the rotation may have negative impact on the quality of audit. They show the explanation that in the last year of audit before the rotation, the auditors may abandon their independence because they do not need to worry about the loss of quasi rents for they will not be re-elected. These can lead to the decrease of the last periods auditing quality. Bigus and Zimmermann (2007) said that because of the rotation, the quasi rent had been decreased, which implies the rotation may not increase the independence of audit firm. Consequently, the mandatory rotation cannot increase the quality and independence of audit firm as expect. Conclusion When come up the new proposals, there will have different voice because of the different role they play. As for the rule of the mandatory rotation of audit firm, according to the European Commission, the Big Four hold the opposed attitude, they insist there is studies that have certify the mandatory rotation affect the quality of audit firm; the Mid Tier Firms and small and medium-size entities also do not stand by the rule, they consider the increase cost and harm to the quality of audit firm; the investors had divergent opinion; some of public authorities did not favor of the mandatory rotation, while others think the rule will be beneficial, one of the idea regards to the issue they came up it to allow the committee to decide whether the rotation of a firm should be needed. To sum up, the new rule of the mandatory rotation of audit firm may be beneficial, but only under certain situation. For example, the cost of fees and man-hours can be low to change audit firm; the negative impact of last period of audit before rotation can be avoid. So that, the proposal can be beneficial if more detail and rules can be add in to make the mandatory rotation more perfection.

Wednesday, November 13, 2019

Aunt Jennifers Tigers by Adrienne Rich Essay -- Aunt Jennifers Tiger

Aunt Jennifer's Tigers by Adrienne Rich Who is Aunt Jennifer? Does she even exist? I had to ask myself these questions before even going further into the poem. The answers opened the door to a deeper meaning behind Aunt Jennifer's Tigers. Based on Adrienne Rich's background I believe Aunt Jennifer did exist. However, Aunt Jennifer was not Rich's aunt. Aunt Jennifer represented women all over the world, particularly women in American, who were caught under the oppressive hand of a patriarchal society. Adrienne Rich was perhaps one of those women. Rich, one of the most influential poets of her time, dealt with controversial issues such as sexuality, race, language, power, and women's culture. Her passion in this area forced her to look and challenge the standard and the norm. The popular clichà © that refers to marriage as that old "ball and chain" takes on a more serious meaning with Rich as she reveals, through the simple lines of Aunt Jennifer's Tigers, a woman's struggles with expression, rebellion, and a society where power is defined as masculine. Aunt Jennifer's Tigers by Adrienne Rich Aunt Jennifer's Tigers prance across a screen, Bright topaz denizens of a world of green. They do not fear the men beneath the tree; They pace in sleek chivalric certainty. Aunt Jennifer's fingers fluttering through her wool Find even the ivory needle hard to pull. The massive weight of Uncle's wedding band Sit's heavily upon Aunt Jennifer's hand. When Aunt Jennifer is dead, her terrified hands will lie Still ringed with ordeals she was mastered by. The tigers in the panel that she made Will go on prancing, proud and unafraid. Rich begins her poem with a beautiful picture, setting the scene for the dream wo... ...it through masculine images. Those images were all she had ever known. Aunt Jennifer never got to see women standing strong and proud because they were simply women. She missed out on watching women become astronauts, businesswomen, artists, and policemen. The reason her needlepoint went "on prancing and proud and unafraid" was because the needlepoint represented all things masculine and therefore, had nothing to fear. In the end, Adrienne Rich showed that Aunt Jennifer represented every woman of her time. Ironically enough, she rebels using the oppressor's own language to feel a sense of triumph. Overwhelmed by gender roles, unable to communicate firsthand how they really felt, and torn between rebellion, expression, and society, Aunt Jennifer represses her fears and desires into the exotic tigers which go on living even after the weight of her world buries her.