Comptronix Corporation-Case study on identifying Inherent and Control Assignment

Comptronix Corporation-Case concentrate on distinguishing Inherent and Control Risk factors (Using the realities of the case and the applicable AUDITING gauges, answer every one of the inquiries) - Assignment Example Considering all the applicable elements, the inspector needs to apply his expert information and aptitudes in taking fitting choices. â€Å"IR = Inherent hazard (the hazard that an attestation is powerless to a material misquote, expecting there are no related controls)† (Statements on Auditing Standards (SASs): Risk Assessment Standards standard. 3). Instances of money related records that have low Internal Risk incorporate fixed resources or exchanged protections instead of records with high Internal Risk. For example, those for which assessments must be utilized and calculations must be led. A review including a physical assessment of Comptronixs hardware may have uncovered that perceived resources don't exist. Thinking about the age of certain gear, there is a need to consider their devaluation. In this way, the genuine estimation of the some gear may not relate to their book esteem. â€Å"Fictitious exchanges fakes include significant records or just resources or incomes in general† (Ketz 407). Other than reviewing in a manner that would have uncovered the nonattendance of specific acquisition of hardware, the assessor could have additionally done an assessment of check records and bank records to see where and by whom the vouchers were gotten the money for. This would have uncovered that the checks were not traded out by an outside gathering. Along these lines, the organization would have been in an away from to build up the inclusion of somebody inside the association in the said control. In a similar way as on account of imaginary records for gear, the assessor could have checked the stock to affirm the lessening in stock of merchandise available to be purchased with the real deals to the customers. â€Å"The auditor’s objective in analyzing money due is to frame a sentiment in regards to management’s portrayal that a record receivable is given reasonably in similarity

Bull market or bear market Essay Example | Topics and Well Written Essays - 250 words

Positively trending business sector or bear showcase - Essay Example Also, as the national salary increments, so is the interest for stock is the financial exchange. Throughout the following two years, profit by organizations will increment considerably as the interest for products and enterprises inside US increments. The pace of enthusiasm for US is low, which brings about an expansion in the estimation of stock. As it were, the pace of intrigue and the costs of stock have an immediate relationship (Murphy 18). At the point when the paces of premium are low, the profit from bonds diminishes, and the stock bec0mes progressively alluring contrasted with bonds. Another motivation behind why there is a bull securities exchange is that numerous organizations have completely recuperated from the 2008 worldwide money related emergency and are repurchasing their stock. The expansion in the interest at stock develops the costs for the stock. As the quantity of organizations that have completely recouped increments, so is the interest for the stock, in this manner the expansion in their

Definition of Victorian

Meaning of Victorian The descriptive word Victorian is utilized to portrayed something from the time of the rule of Britain’s Queen Victoria. What's more, as Victoria was on the position of royalty for over 60 years, from 1837 to 1901, the term is likewise used to portray things from the nineteenth century all in all. The word is utilized to depict a wide assortment of things, for example, Victorian creators or Victorian design or even Victorian apparel and style. In any case, in its most regular use the word is utilized to depict social mentalities, suggesting an accentuation on moral unbending nature, self important, and prudery. Sovereign Victoria herself was frequently seen as being excessively genuine and having next to zero comical inclination. This was expected to some extent to her having been bereaved at a moderately youthful age. The loss of her significant other, Prince Albert, was decimating, and for an incredible remainder she wore dark grieving garments. Amazing Victorian Attitudes The idea of the Victorian time as abusive is consistent with some degree, obviously. Society at the time was substantially more formal. Yet, numerous advances were made during Victorian occasions, particularly in the fields of industry and innovation. What's more, various cultural changes likewise occurred. One indication of incredible mechanical advancement would be the tremendous innovation show held in London, the Great Exhibition of 1851. Sovereign Victorias spouse, Prince Albert, composed it, and Queen Victoria herself visited the presentations of new developments in the Crystal Palace on various events. What's more, social reformers were likewise a factor in Victorian life. Florence Nightingale turned into a British saint by acquainting her changes with the nursing calling. What's more, the author Charles Dickens made plots featuring issues in British society. Dickens had gotten disturbed with the predicament of the working poor in Britain during the time of industrialization. What's more, his great occasion story, A Christmas Carol, was composed explicitly as a dissent against the treatment of laborers by an undeniably eager privileged. A Victorian Empire The Victorian Era was a pinnacle time for the British Empire, and the idea of Victorians being severe is all the more evident in dealings universally. For example, a bleeding uprising by local soldiers in India, the Sepoy Mutiny, was fiercely put down. Furthermore, in Britains nearest province in the nineteenth century, Ireland, intermittent uprisings were put down. The British additionally battled in numerous different spots, remembering two wars for Afghanistan. In spite of difficulties in numerous spots, the British Empire held together during Victorias rule. Also, when she commended her 60th commemoration on the position of authority in 1897, troops from over the realm strutted during the monstrous festivals in London. The Meaning of Victorian Maybe the most exact meaning of the word Victorian would confine it simply to the long periods of the late 1830s to the start of the twentieth century. Be that as it may, as it was a time of so much occurring, the word has taken on numerous implications, which shift from the idea of constraint in the public eye to extraordinary advancement in innovation. What's more, as the Victorian Era was significantly fascinating, maybe that is inescapable.

Gender Determined Experiences of the Holocaust - Free Essay Example

The Holocaust had an underlying theme of gender, as it played a major role in this horrific event. The Holocaust is often seen as a story of men, whether an S.S officer, a doctor, or forced workmen. Often women are thought of less, and possibly pushed aside as a mother or wife. Although gender is fluid, the Nazis did not address this complex matter. At this time, the genders and the role men and women took on were very segregated. Gender determined experiences through power struggles, mental abuse, motherly roles, and sexual violence. When it came to gender and roles, men struggled because of the lack of power and lack of ability to fulfill their typical role of being the provider and protector. Men often experienced most of the physical harming, such as beatings. In the camps, men looked worse than [women] did, women could suffer more than a man, mens spirits were broken much more than [womens]but men may have endured harsher treatment from the guards. The men would also be publically humiliated. Old Jewish men were tied to carts, beaten, and mocked. This author clearly states that the men were the ones being beaten. Also, the power positions, such as Nazi guards and officers, were almost always men. This was difficult for middle and high class Jewish men, who were used to holding high positions. These beatings and acts of humiliation by Nazis were very distressing for men, especially because of the stigma of having to be strong and manly. This constant struggle for power took a toll on those who could not achiev e their usual accustomed role. Ghettos had Jewish Councils and Jewish police, which gave Jewish men a chance to express a form of power. As a councilman, one had to enforce Nazi orders and administer the daily affairs of the ghettos. Men were appointed based on their role before the war. Most often, the council would be made up of community leaders. The council had to distribute food, enforce social and cultural life, and create a sense of community. Often, the councilmen had to make difficult choices. For example, they had to come up with lists of people to be deported to death camps and concentration camps. If one could not perform his task on the council, he was killed and replaced. Many of these men had major internal struggles which caused them to commit suicide. Others attempted to negotiate with the Nazi rulers to save family and friends. Most members of the Jewish Councils were murdered, regardless or not if they carried out commands. The internal operations were left in the hands of the Jewish police, who worked under close supervision of the Germans. The policemens main job was to round up those on the list for deportation. This took a harsh mental toll on the men, considering they were sending their fellow prisoners to their death. Often, the Jewish police helped smuggle children out of the ghetto and get food and weapons in. This was very risky, and they were often caught. When discovered, they would face brutal torture, and usually were killed. Men in certain camps were also used as Sonderkommandos, a special unit of Jewish men who were forced to work within the gas chambers. Their primary job was to maintain order before their peers entered the gas chambers, remove the bodies after being gassed, and sort through them for personal belongings. Abraham Bomba, a worker in the Sonderkommando at Treblinka, stated that he took all of the clothes to big placessix and seven stories highand we had to put together cotton with cotton and silk with silk. Bomba also worked as a barber in the camp. He said that he had to cut off womens hair so they were not suspicious that they [were] going to be killed. This work was extremely beneficial for the Nazis, because it helped them conclude the killing process in a more efficient way. It was the Nazis intention to murder the Sonderkommando after a certain amount of time, so that there would be no witnesses left after the war. This process was very disturbing for the Jewish men in the Sonderkom mando. This form of labor was difficult both physically and mentally, and in the end, most did not survive. Rather than physical labor, womans hardship included mental, medical, and sexual abuse. Specified harm was typically seen in the all female prison camps, such as Ravensbruck. Upon arrival at Ravensbruck, Holocaust survivor Blanka Rothschild stated that the women were stripped of their clothes, and went to a medical examination[they] were humiliated at every moment. Rothschild recalled a violating and abusive gynecological exam. She suggested that the men in control used their power to humiliate the victims through forced nudity and aggressive sexual acts. She also stated that after the war, it was especially difficult for women who could not have children due to the harm and assaults performed by the Nazi doctors and guards. After the initial entry process, if one was clearly pregnant, they were sent straight to their death or taken to the Nazi doctors. Although a rare occurrence, if women fell pregnant while in the camps they would be physically beaten and most likely killed. To avoid these consequences, often the pregnant women would attempt to self abort, which sometimes severely harmed the women. Additionally, Nazi doctors would experiment on women through testing. In one instance, Ruth Elias entered the camps as a pregnant lady. She was chosen to be observed in a special unit throughout her pregnancy. Once she gave birth, Joseph Mengele directed the Polish midwife to put a bandage over [Elias] breasts, she must not feed the baby. [Mengele] want[ed] to see how long a baby [could] live without food. In the days following the birth of her child, Elias secretly fed the baby soft bread and soup, but it was not enough nourishment to keep her alive. A nurse brought Elias a syringe of morphine, because if t he baby died, Elias would be saved. The baby died hours later, and Elias was transported. This is only one example of the physical and mental effects the Nazi doctors had on the women prisoners. Another example, perhaps the most prevalent of all experiments was sterilization methods. These experiments would often result in permanent physical damage, or even death. Although women faced these harsh, unpredictable conditions in the concentration camps, they used their inherent coping and bonding skills to motivate each other to live. Compared to men, womens coping skills were more advanced. Women were typically seen as homemakers. Their values and roles were centered around being a mother, and a protector. Unique variables such as coping skills and bonding abilities gave women the strength needed to protect their families. Women often bonded over starvation. They would talk about food, and their favorite meals from home. Imagining the taste, sharing recipes, and creating menus helped women cope within the harsh conditions. This food talk, called cooking with the mouth, was a gendered form of nostalgia which helped women create a sense of community. Eva Oswalt, a survivor of Ravensbruck, wrote a cookbook that survived the Holocaust. Two recipes of apricot dumplings and a Hungarian omelette were written down. This was ironic because all of the ingredients in these dishes were difficult to find during the war. In the concentration camp, these recipes acted as a reminder of Evas past. Exchanging cookbooks and recipes were very comforting to women, and truly helped them survive. While many were bonding through gender, other women were being sexually targeted and abused based on their gender. Rape and sexual assault was prevalent, and often women thought it as a chance to ensure their loved ones survival. There [was] an emphasis on womens sexual and reproductive experiencesbecause they carried the next generation of Jews. Traumatic memories of torture, abuse, and rape were not usually documented, but have been discovered through the victims stories. On the other hand, many turned to sexual slavery, which was referred to as prostitution during the Holocaust, in hopes of achieving safety. Prostitutes found themselves faced with what Lawrence Langer termed a choiceless choice. Women exchanged sex for food, possessions, and safety. Jewish prostitution and rape by German soldiers was forbidden when camps and ghettos were established, but the soldiers continued to engaged in sexual relations. Sexual assault often occurred in the barracks, at labor sites, and in medical units. These forms of violence was done for to manifest power, as a form of gratification, and to display an a lternative form of anti-Semitism. Specifically, the Warsaw ghetto was known for prostitution and sexual assault. A document was found after the war that was addressed to Heinz Auerswald, a German SS officer and lawyer, stating that it is the poverty of the females, rather than the desire of the males, that leads to new prostituteswho want in this way to provide a livelihood for themselves and their relativesthrough sex, women and girls could gain a greater chance of survival. Other instances of sexual violence appeared in death camps. Jankiel Wiernik, a prominent figure in the Treblinka resistance, recalled seeing countless acts of sexual assault. He stated that the Ukrainian guards would select the most attractive Jewish girls, drag them into barracks, raped them, then brought them to the gas chambers. The role of women as a protector and nurturer, quickly developed into giving up themselves in hopes of survival. Men and womens experiences throughout the Holocaust were very different. Men were typically targeted through forced labor, which included both mental and physical abuse, whereas women were attacked for vulnerability through medicine and sexual assault. Ones gender definitely impacted his or her experience throughout the camps and ghettos, and it is important to acknowledge these differences, to ensure a more holistic understanding of this horrific event in history.

The Energy Content Of Solar - 2539 Words

SOLAR PONDS 1. INTRODUCTION The energy content of solar radiation can be used as light, heat and electricity. This diversity means that solar power is an option different power systems important food worldwide. In fact, interest in solar power systems has been increasing in recent years worldwide. This interest to several factors, such as environmental awareness, effort should be to minimize the dependence on non -renewable fossil fuels countries and international agreements that require the reduction of greenhouse gases in the atmosphere of the earth. Heat storage technologies, systems and applications are studied in the field of solar energy. One way to collect and store solar energy by using solar ponds can be used to provide thermal energy for various applications, such as process and space heating, water desalination, refrigeration, drying and power generation. Thermal energy storage has always been the most important energy storage option. Solar ponds are a classic application of thermal e nergy storage and efficiency essentially depends on the storage capacity of the fluid, Thermo physical properties of pond conditions and surroundings. Recently, attention has been paid to friendly sources to the environment, sustainable energy, such as solar energy. In this respect, solar ponds seem to be a potential for the application method. In this respect, solar ponds seem to be a potential for the application method. 2. MONITORING THE WATER CLARITY OF SALINITY GRADIENT SOLARShow MoreRelatedIndi India s Solar Energy1483 Words   |  6 PagesExpectation Of Solar Energy in India] [Type the abstract of the document here. The abstract is typically a short summary of the contents of the document. Type the abstract of the document here. 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The Winter Of The West Coast - 778 Words

Water West: I was raised on the west coast, so for me, west was literally the direction of water, because that was the direction we headed when we wanted to see the ocean. Even now, it makes sense to me to connect west with water. The strongest storms come from the west through Oklahoma. Rain always seems to come from the west. West is also the direction of the setting sun, and when at the ocean on the west coast, at sunset, the sun looks like it is sinking into the water. Fall: Autumn is the time of year when the temperature starts to cool. Water doesn’t always have to be cool, but many ancients thought of water as a cool element. Most lakes, rivers, and oceans are very cold in their natural states. Autumn is also the time of the year when plants begin to turn inward and prepare for winter. Water is the element associated with the subconscious, so it makes sense to associate fall with water. 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Mixing Music and Math free essay sample

Abstract This paper is an analysis of a case study originally conducted by the Harvard Business School in August of 2005 and is based on the challenges of introducing a new technology into a market place that for decades been based on â€Å"gut feelings and intuition†. The new technology was initially designed to assist consumers in music stores find music that met a certain criteria. Later this was changed because of a sharp decline in music sales. The new revision of the technology was designed to assist music producers, record companies, and artists in the selection of music that could be successful. Faced with a very small marketing budget the challenge of the marketing team was to decide what marketing plan would give the best results. I. Background Company History The company introducing the new technology was Polyphonic HMI. Polyphonic was a subdivision of Grupo AIA whose core competency was the use of artificial intelligence coupled with natural sciences to provide complex business solutions for their customers. They were a small company of approximately 50 people but had a wide portfolio of business interests that included energy, finance and ebusiness. In 2002 AIA decided to venture into the world of entertainment and introduce their tools into the industry. They did this by forming a new company called Polyphonic HMI. Polyphonic’s team consisted of a relatively small number of staff members and scientists but had access to the AIA’s data and scientist staff and was given an annual operating budget of around $500,000. The product being introduced was based on the science of analyzing music by its mathematical characteristics. The new technology named Music Recommendation System and used a database compiled of millions of songs to isolate features like melody, tempo, pitch, rhythm, and cord progression. [1] Initially the company decided to target the consumer market segment in which to introduce the technology. The concept was centered on a customer going into a big box music store not knowing which music to select or what genre they may like. By entering some basic information the new technology could assist them in the selection of particular songs that met their particular set of criteria. Thus enhancing the consumer’s experience by getting them the music they wanted to hear and increasing sales for the retailers. By the time the product was ready to release there had been a sharp decline in music sales in the big box stores. (Figure 1) It was believed that this was due to several factors: first, increasing pressure from online competition and the ability to download music through the internet. Second, the belief of the consumers that online music should be free. [2] Third, was the consumers move from vinyl, cassettes and CD’s to a more portable digital format. [2] The New Product Faced with this Polyphonic and AIA revisited the design intent of the technology and created a new program called Hit Song Science (HSS). The way HSS worked was it looked at the same information as the previous version but instead of looking for music with certain criteria entered by an individual consumer it looked at the similarities of songs that had made the â€Å"Top 40† hit list and the melody characteristics of each. What the Polyphonic’s team found was that there were clusters each hit fell into and Polyphonic’s scientists felt that their system could accurately predict which songs would be hits and which ones would not, based on the analysis of HSS. After continued analysis and refinements in the program Polyphonic’s found that they could predict whether or not a song would be a hit with an 80% success rate. The calculations were made based on the weighted score found by HSS. If the songs weighted score was 7. 0 or greater there was a good probability that the song would be a hit. According to CEO Mike McCready there were still limitations to HSS [3] but if those limitations were taken into account the information provided could be useful in the selection of a hit song. At the time the Polyphonic’s was ready go to market with HSS they had invested approximately $600,000 dollars on the development of Hit Song Science and found that they were running very low on capital investments. Because of this the management team had approximately $150,000 for marketing the product. II. Analysis In this section the case study will be broken down into segments that have been perceived as important and worth a closer review. 1) The first important piece of the case study deals with Grupo AIA. Grupo AIA had established itself as having a core competency of utilizing artificial intelligence (AI) and the natural sciences to solve complex business problems. [1] AIA saw potential use for a new technology in the music industry so they formed Polyphonic HMI. When they formed Polyphonic AIA brought in staff that were familiar with the music industry and the technology the initial program was designed for would assist consumers entering a music store in the selection of music that met certain criteria leading to greater customer satisfaction and higher sales. Looking at the available information [2] Polyphonic should have seen that the market trend for sales from big box stores over previous decade had been in a sharp decline (Figure 1) and considered targeting a different market segment from the beginning. Polyphonic’s either didn’t see the trend or thought that it wouldn’t affect the release of the new technology. Because of the late discovery the product release had to be delayed, new applications for the technology searched out, and costly modifications made. By the time the new application was ready for release it had cost AIA and Polyphonic $600,000 and reduced the marketing budget to almost nothing. 2) The next part of the case study I find interesting is the amount of time dedicated to explaining all of the aspects of the record industry and the amount of money spent on producing a single song. What I didn’t see was an analysis of which level of adopter would most likely be interested in purchasing the new technology. Had they looked at this they may have seen that they may have wanted to focus the marketing campaign on the Innovators and Early Adopters and not a certain group segment such as artists or producers. 3) The next point I found with the case study was by the time HSS was ready for deployment Polyphonic only had a budget of $150,000 to try to reach a target market. Having a usable product Polyphonic should have looked at other possible business applications for the technology and possible continued to market the initial version. This could have given them a wider customer base and increased sales. However the problem with introducing a new technology into the market is they cannot accurately be analyzed. [4] They may not have initially known where other opportunities were available but without making the information open to the public they would never know. 4) Another important piece I found with the case study is that when it came to the marketing plan, there was very little information on which type of strategies the marketing team actually used. Although it did list several good questions it left the actual choices unanswered. Some of these questions would be what was the initial beach head for the product? Why wasn’t the whole product marketed? Were the vertical and horizontal market segments considered? The entire marketing agenda was very vague. 5) Synthesis For over a decade the music industry had been seeing a decline in record sales [2] but even with this decline in 2003 the market for music was valued at over $32 billion throughout the world. The largest of these markets was in the US with approximately 39% of the sales [1]. Figure 21st Century Music Retail Transformation and Global Music Sales Revenue [2] With declining sales and the cost of producing an album ranging from a few thousand dollars for an unknown artist to several million dollars for a well-known artist, coupled with only a 1 in 10 chance of success music producers and artist and repertoire (AR) executives had the daunting task of selecting songs that had the potential of bringing in revenue to the company. At this point the music industry had used focus groups and surveys as research methods but these could run up to $10,000 dollars per song and were not very accurate. For the most part the industry had been making critical decisions based simply on Gut feelings and intuition. [3] Polyphonic’s major decision was to choose which segment they would first introduce HSS. The choices being the producers, the AR executives, the artists, or any group that perceivable could profit from the technology the most. Prior to the release of HSS Polyphonic’s had conducted extensive research and found no comparable produces on the market. Faced with a very meager budget of $150,000 the marketing team was faced with two difficult questions. 1) What was the best target market? 2) What was a suitable marketing plan? According to one source when a company is planning the marketing strategy for a new technology there are several important questions that need to be answered: [5] 1) Who will benefit from this technology? 2) Who are the competitors and how will they respond? 3) What is the likely Demand for the product? 4) What is the risk of failure and is the company willing to take that risk? The Polyphonic marketing team did ask several of these questions. They looked at which market would be the most likely to accept the technology, which held the largest opportunity, and which could generate the highest sales. What they may not have considered the type of technology adopter they should focus on and if they should seek out that type of adopter with their marketing strategy. In the process of developing their marketing strategy for HSS Polyphonic purchased 3 registry’s that gave them the names and information on 1,600 producers, AR executives and 10,000 artists. From that list the marketing team had to decide where they needed to begin. Initially the marketing team selected several producers to ask if they were interested in free trial of HSS, which were met with some positive responses. The case study doesn’t go into how it was decided which Producers and executives were selected to receive the trial. There were some negative responses to HSS. Most of them related to the fact that music is personal, emotional and requires a connection that couldn’t be replicated by using numbers and formulas. According to Mike McCready [3] the technology was accepted by a few labels and the company eventually built up a small consulting business but nothing that was ever going to produce the financial results the company had hoped for. It was said by one author â€Å"In the race to accept new technology the music industry finishes just ahead of the Amish. â€Å" Since the initial introduction HSS has gone through many changes and is currently in revision 7. 0 and is available to the general public for use at www. mis20. com. (Figure 2) At the time of its original release the option of making HSS available on the internet was not an option but the marketing strategy is essentially the same. Make the product available and affordable to as many consumers as possible.