Assignment from the Reading Essay Example for Free

Assignment from the Reading Essay Same Person collects daily fees and deposits the cash and files the wavier forms There should be one person (A) that has visitor fill out the forms and files them, also keeping a tally of the number each day. And a second person (B) collects the cash and deposits it into the lock box. The accountant deposits the cash at the bank and makes the journal entry The manager at the end of the night could deposit the cash, and the next morning the accountant could make the journal entry. No one checks the number of wavier forms filled out against the amount of cash deposited The accountant should also check the amount of waiver forms filled out against the amount of cash deposited to make sure amount deposited is equal to the number of visitors paying a fee Problem 9-15 Identify one or more control procedures (either general or application controls, or both) that would guard against each of the following errors or problems. a.) Leslie Thomas, a secretary at the university, indicated that she had worked 40 hours on her regular time card. The university paid her for 400 hours worked that week. Payroll clerk reviews all inputs before posting, and then the accounting supervisor reviews all checks for reasonableness before sending them out. b.) The aging analysis indicated that the Grab and Run Electronics Company account was so far in arrears that the credit manager decided to cut off any further credit sales to the company until it cleared up its account. Yet, the following  week, the manager noted that three new sales had been made to that company—all on credit. Computer control to disallow issuing new sales on credit to customers should be programmed into the system. c.) The Small Company employed Mr. Fineus Eyeshade to perform all its accounts receivable data processing. Mr. Eyeshade’s 25 years with the company and his unassuming appearance helped him conceal the fact that he was embezzling cash collections from accounts receivable to cover his gambling losses at the race track. Employees are required to take vacation and they should be cross-trained to cover each other’s jobs when they are out. d.) The Blue Mountain Utility Company was having difficulty with its customer payments. The payment amounts were entered directly into a terminal, and the transaction file thus created was used to update the customer master file. Among the problems encountered with this system were the application of customer payments to the wrong accounts and the creation of multiple customer master file records for the same account. They should be matching the invoice number and account numbers; this review should catch the error. Another control is the customers reviewing their statements to make sure that they are not being over charged, ect. e.) The Landsford brothers had lived in Center County all their lives. Ben worked for the local mill in the accounts payable department, and Tom owned the local hardware store. The sheriff couldn’t believe that the brothers had created several dummy companies that sold fictitious merchandise to the mill. Ben had the mill pay for this merchandise in its usual fashion, and he wrote off the missing goods as ‘‘damaged inventory.’’ Access control to create new vendors, and vendor approval procedures is a good control. Problem 9-16 Identify one or more control procedures (either general or application controls, or both) that would guard against each of the following errors or problems. a.) A bank deposit transaction was accidentally coded with a withdrawal code. Having an input that verified what type of transaction was being inputted by personal. Also, at the end of the night count would reveal this problem because there would be extra money from the deposit in the drawer. b.) The key-entry operator keyed in the purchase order number as a nine-digit number instead of an eight-digit number. Input controls through the database form that  limits the number of digits of 8 that can be keyed in by the operator. c.) The date of a customer payment was keyed 2001 instead of 2010. Input control that checks the validity of the data keyed in. If the proper perimeters where set with the application anything that fell short would not be processed until the problem was resolved. d.) A company employee was issued a check in the amount of −$135.65 because he had not worked a certain week, but most of his payroll deductions were automatic each week. Edit programs could perform edit checks that would result in an error for negative amounts before issuing checks to employees. This is done by test of sign and the system would kick back the transaction for correction before issuing the check. Payroll deductions should never be programmed to a specific number each we ek because this does not allow for changes in the number of hours worked and will always result in a mistake. e.) A patient filled out her medical insurance number as 123465 instead of 123456. Edit programs could detect this input error by matching the information with the master file if the correct perimeters were set. f.) An applicant for the company stock option plan filled out her employee number as 84-7634-21.The first two digits are a department code. There is no department 84. Edit programs could detect this input error by matching the information with the master file if the correct perimeters were set. Once it’s noticed the employee would not be able to continue until they inputted their correct employee number. g.) A high school student was able to log onto the telephone company’s computer as soon as he learned what telephone number to call. There should be a user name and password to access any company’s computer. h.) The accounts receivable department sent 87 checks to the computer center for processing. No one realized that one check was dropped along the way and that the computer therefore processed only 86 checks. Set up a checksum to check the number of checks sent against the number of checks received. They would then realize that they are missing a check and can look for it or get another one and void out the one that was dropped.

Analysis of a Corpus of Poetry :: Poems Writing Essays

Analysis of a Corpus of Poetry A corpus of 1000 lines of poetry (ten 100 line samples from ten different authors) is analyzed by a computerized connectionist model of poetic meter. The analysis finds that poets utilize measurably distinct patterns of stress and suggests that these patterns might "fingerprint" individual writers. In addition, the analysis shows that the variations of metrical patterns are in accord with the prevailing verse aesthetics of the period in which poets are writing. Introduction In English poetry, the single most compelling discriminator of that genre--that which defines a poem as a poem--has traditionally been its meter. Meter defines the length of the line, and thus the distinctive look of a poem on the page, and it sets, for the hearer of a poem, the telling regularity of a rhythm. Whether this rhythm also carries the burden of some of a poem's meaning or whether it is used only for a conventional aesthetic effect that invites the reader to take pleasure in its regularity or variations, meter is one of the central attributes of the genre of poetry. While the meter of a poem may or may not be strongly attended to by the poem's audience, or its critics, metrics has always been a matter of substantial concern for poets (see Addison [1994]). At each point in a line of poetry one factor in the decision favoring one word or syntactic pattern over another has been the metrical impact of that choice. Moreover, the limits of choice are not merely defined by a correctness rule such as the following: All stressed positions must have stressed syllables and no unstressed positions may have a stressed syllable. Metrical variations, resulting in what Halle and Keyser (1971), and others, have termed "metrical complexity" or "tension," are allowable and, in fact, produce much of the interest in a poem's rhythm. Traugott (1989), for example, speaking of Auden's poetry, notes that "a complex metrical design can . . . be identified that complements and enriches the multifarious verbal icons functioning at other levels of the langua ge" (294). In fact, poetic rhythm may only work when it destroys that very sense of design that it invokes; the extreme position is taken by Shklovsky (1917), who says, "the problem is not one of complicating the rhythm, but of disordering of the rhythm" (p.

Food Culture of Bangladesh Essay

Food culture of Bangladesh Bangladesh is rich with various types of foods which enrich our culture and make it familiar among the people of other nations in the world. There are different types of foods in Bangladesh which are totally dissimilar from one another from the side of taste and value. Generally, rice, dal, fish, vegetable and meat are our main dishes and the people of Bangladesh take three meals in a day. In the morning, we take breakfast where the urban people take ruti, porota, biscuit, vegetable, chicken, tea etc. and the rural people take muri, khoi, pitha or stale rice with chilly. In lunch, the people of different range take different foods according to their own choice and demand. Most of the people take rice, dal, vegetable and fish in their lunch. There’s a common saying: â€Å"Fish and rice make a Bengali.† At the time of cooking our cook uses different types of spices like garlic, peppers, turmeric, onion, cinnamon, coriander, cumin, or mustard seed etc. that make our foods more tasty. In our daily meals we generally take mixed vegetables, fish bhuna, fried okra, Bhorta, fried eggplant, chicken curry, lentils, Egg curry, beef, mutton etc. with rice. Again in our snacks we normally take Paratha, Samosa, Singara, puri, fried roti stuffed with eggs, Naan, Pitha (vapa, puli, patishapta,dudhpitha, telpitha, chitoi pitha etc. ), Mishti Doi, Ras Malai etc. After taking our meals we usually drink tea, milk etc. We also take various types of fruits in our leisure time; mango, jack fruits, banana, pine apple, orange, apple, guava, water melon, coconut and other seasonal fruits are taken according to the season and choice.

The Impact of Railroads in America

Nineteenth century America was a time of rapid growth and expansion. The movement of settlers further and further west accompanied by technological advances led to the major growth of cities and industries across the American frontier. However, it was the major innovations of transportation that had the most significant impact on the expansion of Midwestern and western America. The construction of canals and roads led to the increase in the use of stagecoaches, steamboats, and ultimately railroads. Railroads became extremely popular in America in the 1800’s. The railroad industry itself began to boom; it was supported by its reputation for speed and efficiency. But, along with the booming industry of railroads came the strong debate that plagued Congress for years: should railroads be constructed as the major source of transportation over roads and canals? Although roads had become increasingly popular, the railroad industry was also viewed as being monopolistic, undemocratic, and unsafe. Despite the fact that railroads were sometimes monopolistic and undemocratic in that respect, railroads proved to be most vital in the expansion of the Midwest and western America. It was the use of railroads over all other methods of transportation that aided in communication, the transportation of goods, and ultimately decreased the costs of transportation, all of which contributed to the expansion of the American frontier. Before the rise of railroads, stagecoaches and steamboats dominated the transportation industry. Stagecoaches were an effective means of transportation, but in the early 1800’s they were accompanied by Robert Fulton’s invention–the steamboat. The steamboat was a â€Å"combined river and overland transport system† that proved to be effective in transporting goods and people. These locomotives were able to travel the rivers from the north and provide military posts and plantations with goods in the south while transporting passengers and immigrants. Prior to railroads, steamboats were the major and often only form of transporting settlers and maintaining communication between certain areas. Yet, the rise of railroads led to the inevitable fall of the steamboats, and the railroads took over as the major method of transportation. Although stagecoaches and steamboats were effective means of transportation, they were soon surpassed by railroads as the preferred method of travel. Railroads began blanketing America in the 1820’s and by the 1860’s over 30,626 miles where covered by the railroads. This rapid growth of railways was due to the fact that railroads offered better economy, speed, and reliability than other methods of transportation at that time. First, a cheaper alternative to traveling by stage or steamboat was to use the railways. Railroad companies offered low-fare excursion rates that made it more economical to travel. Overall, the cost of transportation was reduced by $150 million by 1859 due to the economic advantages of traveling by rail. Another advantage the railroads had over stages and steamboats was its high rate of speed. Railroads were two times as fast as stagecoaches and four times as fast as steamboats (Shi, 499). Also, the railroads were much more reliable than the roads or canals. Railroads had the ability to travel all year long with few limitations, while both stagecoaches and steamboats had difficulty traveling during the winter months, â€Å"at no time†¦ was stagecoach travel more trying and difficult than during cold, winter months† (Winther, 72). With that in mind, steamboats could not function or operate when the canals were frozen over. These difficulties were all contributing factors in the expansion of the railroad industry. With railroads quickly becoming the preferred method of travel, the demand began to rise and railroads were being built in high numbers in order to accommodate the increasing demand. The more railroads that were available meant more and more industries could use them to transport goods. There was better communication between the east and west, and people could also use the railroads to travel throughout the states. And it was there that railroads began to have a significant impact on the development and expansion of American society. At the peak of expansion in the 1800’s, communication between the east and west was at the forefront of importance. A document from the State of Pennsylvania regarding railways in 1825 remarked that there is extreme â€Å"importance and necessity of effecting a communication between the eastern and western divisions of the commonwealth† (Wade, 5). The appearance of the railroads in the early 19th century decreased and nearly diminished the communication gap as it provided a reliable and speedy method of communication. As the railroads became more prominent across the United States, the western states naturally became linked to the Midwestern and eastern states through the Union Pacific Railroad. This railroad running from the east coast to the west coast opened up new doors in trans-continental communication. Businesses between the east and the west were able to communicate more effectively, and thus, trans-continental trade became more defined throughout the United States. The mail services began using railroads as well, which was a large factor in improving communication across the US. Trans-continental communication was broadened simply by the increased number of people traveling across the country. And, even when the railroads seemed an impractical method of transportation, â€Å"they might make possible long lines of communication otherwise impracticable† (Haney, 183). So, railroads played an important role in broadening communication between the east and the west. Another factor that was directly benefited from the widespread use of railroads was the transportation of goods between the states. Before the rise of railroads, interstate trade was limited. Most goods were transported by way of boat, which was a slow, expensive transportation method limited to the water, or by wagons. Also, the types of goods that were transported were limited as well. Perishable items, which were potential victims to bacteria and spoilage, could not be preserved on boats, and therefore could not be traded throughout the states. These were inefficient methods of the transportation of goods. On the other hand, railroads allowed for better inter-continental trade. The rail cars themselves could carry heavier loads of goods at higher speeds than boats or wagons, which made them extremely efficient methods for trade. Furthermore, goods transported on railroads faced a lower risk of damage or breakage than by boats because land travel is much more uniform in motion than water travel. Oppositely, canals posed a high risk of damage to the transported goods: â€Å"much damage has been received by goods from the roughness of the water† (Wade, 41). With regards to perishable goods, the railroads offered safer traveling conditions by eliminating the bacteria produced by stagnant water as well as dust particles. Some rail cars even served as â€Å"refrigerators†, so meat could be transported across the country. Of course, the tremendous speed of the railroads contributed to their efficiency in the transportation of goods. Along with communication and trade, the railroads made a significant change in the overall cost of transportation. First, railroads could be constructed across the country at one-third of the expense to build a single canal. This was primarily due to the on land construction, which took one-third of the time to build than canals, so workers were not being paid for such an extended period of time (Wade, 6). The railroads offered greater promise in making more money because they could be used for every season, all year long. The costs decreased even after the construction of railroads. The tolls on canals were expensive while the tolls on railroads were only one-third the cost per ton of that of canals. Also, railroads were preserved and repaired more easily than canals. While the cost to repair canals was extremely expensive, railroads were repaired at one-third the cost. When repairs were needed there was no delay for the passengers or the goods because it was quite customary to transfer from one rail station to another (Wade, 35). The decreased costs to build and repair both contributed to the lower rates of travel for the passengers. Railroad rates were based on cost, determined by weight, distance, and grade, not on profit. These decreased costs were important in promoting the railway industry because they offered such affordable means of traveling for their passengers. Overall, the rise of railroads across the United States in the 1800’s led to great benefits in communication, the transport of goods, and the overall decrease in cost of transportation. These factors all played important roles in the expansion of America. Breakthroughs in communication and trade led to the rise of major cities and industries. The low rates offered by the railways allowed affordable means of transportation for all people, which brought more and more settlers westward. Oscar Winther relates that â€Å"the building of these western railroads had been in a very real sense frontier enterprises; they were, by and large, gigantic thrusts into and across the heretofore unsettled domain† (Winther 116). It was, in fact, the railroads that led to the ultimate expansion of the American frontier.

BUREAU of ALCOHOL TOBACCO and FIREARMS essays

BUREAU of ALCOHOL TOBACCO and FIREARMS essays BUREAU of ALCOHOL, TOBACCO, and FIREARMS The Bureau of Alcohol, Tobacco, and Firearms is one of the most important Federal Agencies we have. It is dedicated to reducing violent crime, collecting revenue and protecting the public. The ATF, for short, has many different programs for alcohol, firearms, arson and explosives, and tobacco. The ATF has a long background starting in 1789. It serves a huge function to keeping illegal alcohol and guns off the streets. The ATF is in the news a lot for different reasons. It is a large agency with tremendous power. The ATF roots have been around for hundreds of years. It all started in 1789, when the first congress imposed a tax on alcohol to pay for a war debt. Congressional lawmakers were impressed with the job that Alexander Hamilton had done with the administrative duties on this tax. By 1862, Congress created an Office of Internal Revenue within the Treasury Department. It was responsible for charging the commissioner with collection, among others, of taxes on distilled spirits and tobacco products that continue today. In 1963 they started hiring agents to investigate and punish people who tried to get away with tax evasion. The Bureau of Internal Revenue did many things related with alcohol and tobacco; it became a burden. So when Prohibition came around they created the Treasurys Bureau of Prohibition. When Prohibition ended they created the Federal Alcohol Control Administration, the FACA. This was short lived so the came up with the FAA, Federal Alcohol Administration. In 19 34 the Alcohol Tax Unit, ATU, was created. At the same time, the FAA, functioning independently within Treasury, collecting data, to establish license and permit requirements, and define the regulations that ensure a fair marketplace for the alcohol industry and the consumer. In 1940 the FAA as and merged with the ATU. In 1952 the Bureau of Internal Revenue was dismantled. All of its alcohol ...

Finding Forest Land for Sale

Finding Forest Land for Sale Buying your first forested property can quickly turn into a nightmare. You can make the process much easier if you develop a plan using the following tips. Its also a good idea to use available legal and technical professionals as your budget allows. Foresters, lawyers, and accountants will help you ensure that the property is what you really want and that you are legally protected after all transactions are nailed down. Finding a Timber Market Value All you really have to do is find out what the property is worth and how much you are willing to spend to acquire the property. Alas, the devil in these details! Finding a fair market value for land and timber and knowing what you have to pay for the property isnt always easy- and they may not necessarily be the same. Land and permanent property appraisals may be separate from a timber appraisal. Initially, you need to brush up on tree measuring and selling of timber on the property to be appraised. The timber value can, in very few cases, be as much or more than the land value, and so its extremely important that it be assessed. A forestry novice will be quite lost without putting in some minimum study time and should find a forestry professional to determine the approximate value of the timber. Finding a Fair Market Property Value The next step is to put a value on the property and determine the amount you are willing to spend. You first start by verifying that the seller has what he or she says. This means researching bare-land values and performing a  timber analysis to determine volumes and values. Also, you need to explore what costs and revenues you will incur as you manage the property. This includes taxes, timber sales/management expenses, and hazard risks. A land appraiser who is also a forester should be consulted. Putting It All Together The biggest question to ask yourself when buying property is what you can afford to spend on land and trees. There are many formulas that can assist you, but the main questions are the following: What is the competition for your particular property type? Competition,  which equals demand, can influence your final offer,Where is the property situated in terms of access and timber markets and what amenities does the forest offer- including ponds or lakes, hunting, and other forms of real or potential forest recreation potential. Remember the old real estate adage- location, location, location!What is the current price for property in the area? You must know what others are paying for similar types of property. Why the seller is selling is a reasonable question to ask and often influences price.According to expert Mark Bice, RMS Inc., knowing why a seller sells can be beneficial. Various reasons including divorce, estate taxes, and death will encourage a quick and reasonable sale.

The Themes of The Last Days of Socrates and The Death of Ivan Ilych Essay

The Themes of The Last Days of Socrates and The Death of Ivan Ilych - Essay Example Ivan knew very that he was going to die, and this forced him to re-evaluate his life in a painful manner. Ivan also asked questions and tried to hide whenever deaths, sicknesses and recoveries were mentioned in his presence and more so when the sickness resembled his own. Inevitability of death and immortality of human souls is also evident in ‘The Last Days of Socrates. In the novel, Socrates held a dialogue with Phaedo on the nature of the afterlife. Socrates offered supporting arguments on the reasons as to why soul is immortal. Socrates believed that the soul is made up of basic forms, which are eternal and unchanging and that there was a different between soul and body. He was however executed by poison hemlock an indication that death was inevitable since human bodies are mortal while human souls are immortal. Socrates says ‘...anyone who does not know, and cannot prove that the soul is immortal must be afraid, unless he is a fool’ (Plato 170). From the two s tories, it is quite evident that the acceptance of death, as well as the recognition of the unpredictable nature of life allows room for peace, joy and confidence at the moment of death. The two stories clearly show how the characters understood of the mortality of human bodies and the immortality of human souls. ... The authentic life usually cultivates mutual affirmation of human relationships, which usually break down isolation and give room for interpersonal contact. The artificial life is defined as the depreciation which usually hides the true meaning of life and leaves one terrified of death. The artificial life usually leaves people empty and alone while the authentic life fosters strength through comfort and solidarity through empathy and also creates a bond as it prepares people to meet their death. Gerasim is too confident and not afraid of death and is able to lessen the pain felt by Ivan by sharing with him. Gerasim provides spiritual support to Ivan an indication of authentic life. The virtue of authentic life is evident between Gerasim and Ivan a clear indication that authentic life is the right life. Right life is also evident in ‘The last days of Socrates’. Socrates brings in the theme of right life in the form of justice. In his dialogues, Socrates questions on the meaning of justice and whether the type of justice he went through were the right life. Socrates dialogues, which Euthypho, apology, Crito and Phaedo describes his trial as well as the execution. In his dialogue with Euthypho, Socrates finds it quite surprising on how someone would bring charges against his own father and finds it quite pious to bring charges against someone he loved. In ‘apology’ Socrates defends himself when cross examined by Meletus and said that he was to poor for him to be a sophist or a teacher of rhetoric as charged. He said it was unjust for him to be charged as his accusers were the ones who corrupted the youths and unjustly sentenced him using the laws. In his speech, Socrates said ‘...the jury has hadmany negative opinions from people about me long