Oman Cement Company

Oman Cement Company Oman Cement Company (SAOG) was shaped in 1978. Rusayl Cement plant was finished in 1983 with a yearly coordinated concrete creation limit of 624,000 tons, of concrete. In 1999 clinkering limit extended to an aggregate of 1.2 million tons for every year. The subsequent creation line went ahead stream in mid 1998. By and by the organization is taking a shot at extending the limit of plant structure 1.26 MTS every year to 1.70 MTS every year by overhauling creation line No. 1 and No. 2. The organization offices are: 1-Computerized Manufacturing Oman concrete assembling process is completely electronic. This stays away from significant dangers in assembling and needs less labor. 2-Central Laboratory The Quality Control is upheld by focal research facility comprising of mechanical technology, X-beam spectrometers, laser molecule size analyzers and mechanized physical properties testing hardware. 3-Quality Management System and Environmental Management System oman concrete Quality Management System is as per the Quality Assurance Procedures of ISO 9001 : 2000 affirmation. 4-Pollution Control. The Oman concrete organization produces numerous sorts of concrete which are: 1-Ordinary Portland Cement: It is type I Portland concrete. Its uses are fortified solid structures, scaffolds and railroad structures. The run of the mill compound structures of this sort are: 55% (C3S), 19% (C2S), 10% (C3A), 7% (C4AF), 2.8% MgO, 2.9% (SO3), 1.0% Ignition misfortune, and 1.0% free CaO. 2-Sulfate Resistant Cement: It is type V, is utilized where sulfate obstruction is significant. Its run of the mill compound organization is: 38% (C3S), 43% (C2S), 4% (C3A), 9% (C4AF), 1.9% MgO, 1.8% (SO3), 0.9% Ignition misfortune, and 0.8% free CaO. 3-Moderate sulfate safe: It is type II concrete. This sort of concrete can be utilized in structures of impressive mass, for example, huge wharfs, overwhelming projections, and substantial holding dividers. Its utilization will lessen temperature rise particularly when the solid is dependent upon blistering climate. Its run of the mill mixes piece is: 51% (C3S), 24% (C2S), 6% (C3A), 11% (C4AF), 2.9% MgO, 2.5% (SO3), 0.8% Ignition misfortune, and 1.0% free CaO. 4-Oil Well Cement Oil well concrete, utilized for oil wells grouting, normally produced using Portland concrete clinker or from mixed water powered concretes. It is utilized for solidifying work in the penetrating of oil wells where they are dependent upon high temperatures and weights. Its run of the mill compound organization is: MgO: 6.0% SO3: 3.0% Loss On Ignition: 3.0% C3S: 48%-65% C3A: 3.0% Insoluble Residue: 0.75% C4AF+2C3A: 24% Creation strategies: There are four phases to create concrete that Oman concrete utilizing which are: 1-Preparation of the crude material at quarries 2-Heating and cooling to create clinker 3-Preparation of the concrete 4-Cement pressing Procedure portrayal: 1-Preparation material at quarries The crude material contains of limestone (80% of crude material), silica, aluminate and iron mineral. The quarries situated around the Oman concrete plant. At quarries the crude materials are removed with substantial types of gear. At that point the limestones are squashed with versatile smashers associated with long transport line to move them to capacity passing the auto lab to examination the examples with x-beam every two hours. After that the crude material are moved to stores. At that point they are moved with transport line to the crude plant to pound the crude materials. At last the pounding crude materials are moved to blend repositories to get appropriate blend before took care of them to furnace. 2-Heating and cooling to deliver clinker The crude materials are moved to channel, where warmth trade is happened between these material and the raising hot gases from oven, at that point the materials are isolated from the gases. After that the material moved to calciner where the limestone is changed over to calcium oxide, and afterward the calcined materials arefed to the oven where the temperature around 1400 c and afterward leave from furnace to get clinker. At that point the clinker leaves from oven to air to diminish its temperature to 100 c to be fit to be moved to solidify factory. Furnace process 3-Preparation of concrete The clinker that came out of the cooler will be shipped by the can anchor transport to the storehouse. The pack channel on the highest point of the storehouse is measured for the taking care of by the container chain transport and warm air extension in the capacity. The clinker removed from the storehouse is shipped by belt transports to the concrete proportioning. The gypsum is added to the clinker. At that point the proportioned materials are passed on by means of belt transport to solidify crushing. Materials ground by ball plant are moved separator by basin lift. The coarse particles isolated come back to ball plant for regrinding while the fine item is gathered by the sack channel behind the separator and afterward passed on to solidify storehouse with an air slide and can lift. Concrete storehouses is utilized to store the concrete. Concrete plant 4-Cement pressing The concrete from extraction frameworks under the concrete storehouse is conveyed to the support container via air slide and the basin lift and vibrating screen, before being taken care of into every packer. The sacked concrete can be stacked legitimately or put away in storage facility incidentally. Hardware and Equipments: No. Name work 1 Limestone Crusher utilized in stone quarry to squash limestone 2 Clay smasher utilized in stone quarry to squash mud 3 Limestone Stacker Used to move limestone to preblending reserve 4 Limestone reclaimer Used to take preblended blend from preblending reserve 5 Coal and iron mineral Crusher Used to pound added substance materials 6 Coal and iron mineral Stacker Used to move iron metal to transport line then to proportioning station 7 Coal iron mineral reclaimer Used for recovering every single added substance material and coal 8 Raw plant utilized for crude materials pounding and drying 9 Raw plant fan Used to alter the factory channel temperature. 10 Preheater fan used to dry the crude materials 11 Preheater and precalciner Preheater utilized for preheating and halfway decarbonation, and precalciner for calcination 12 Rotary oven used to raise crude materials to a high temperature 13 Grate cooler Used for extinguishing 14 Cement plant Used to pound concrete 15 Bag channel Used to gather dust 16 Coal plant Used for coal drying 17 Bulk loader for truck Used to stack the mass 18 Cement packer Used to pack concrete item Quality control framework: The quality control division in the Oman concrete organization work is to screen item quality in each phase of creation beginning with separating the limestone from the quarry till the phase of concrete factories, by taking examples and investigation them. 1-The PC and x-beam investigation: The robotization lab comprises of robot, x-beam spectrometers, laser molecule size analyzer and electronic physical properties. The examples will be taken by a programmed sampler from a point between the crude plant and homogenizing storehouse and afterward moved physically to the focal auto lab, where it will be semi-consequently arranged and sent to a X-Ray analyzer. The outcomes broke down will be sent to a proportioning PC. The PC will ascertain the proportion of crude materials and convey the set an incentive to consistent feeder as per the concoction organizations and crude supper module required. 2-Physical examination: To test the fineness, adequacy, setting time, quality, explicit gravity, warmth of hydration and misfortune on start of the concrete to accomplish the American determinations prerequisite. Upkeep method: The office capacities are: - Checking all apparatus and types of gear are work appropriately. - Scheduling and anticipating preventive upkeep, prescient support. Organizing with all offices for day by day issue. Arranging, organizing of preventive and breakdown exercises for accomplishing high plant accessibility to meet creation target. The method that the Oman concrete follows in the event of breakdown, preventive and shutdown upkeep are: 1. Breakdown upkeep In the event of any breakdown upkeep in the creation office, they give data with respect to the breakdown to the support office, and upkeep laborers are sent to the creation plant to fix machine disappointments. 2. Preventive support here, a group of support laborers is sent straightforwardly to the creation plants to look at whether there is any disappointment in the apparatus or not. 3. Shutdown support At the point when the plant is closed down the representatives in the creation division sent a letter to the upkeep office and progressive advances are taken by support office to explain the disappointments. The plant shutdown happens each half year in March and September. The way toward working and observing creation lines and machines in a split second, so they can watch the disappointment and harm of the machines and types of gear to fix them or supplant them. Specialized administration The specialized administration duty is to regulate all the mechanical, electrical things and keep up the different types of gear and everything that identified with support method, and this administration separated in numerous segments: a-The machine segment The obligation of this area is get ready crisis and arranging plan and do it to all the supplies and report it to analyze the bizarre disappointment and fix it. Assess the apparatus, check with drawings and particulars and amendment. It contacts with store segment to give the necessary new parts and furthermore contacts with different areas to keep up the supplies at the workshop. At the workshop they fix the types of gear in crisis conditions, check the types of gear in the event that they work appropriately and routinely, takes care the supplies and help to clean them. b) The machine activity area The duty of this area create the new parts, make a request outside the organization to get new parts, machine the machine parts the necessary the workshops. c) The prompt machine support segment The obligation of this area is to check and fix the creation lines. d) The electrical segment The el

Free Essays on The Chivalry Of The Sea

Robert Seymour Bridges was a doctor and British Poet Laureate who composed huge numbers of his works in the mid twentieth century. In his sonnet titled The Chivalry of the Sea, Bridges thinks about Britain’s maritime support in World War I concentrating especially on the valiance of Britain’s youngsters as the boldness of the country. Looking to the somber scene into which Britain cruised just as the warm home that was left, Bridges memorializes his compatriots while praising his country. It is an energetic work that is immediately as close to home as it is national. The sonnet is made out of 20 lines, the initial five isolated from the accompanying lines by a space. Those initial five lines could even fill in as a sonnet without anyone else, however along with the remainder of Chivalry, they serve two limits. The first is to go about as a prologue to the remainder of the sonnet. The second is to commend the grit of the country of Great Britain. At the point when held close to the staying 15 lines, this first refrain assumes another personality; without unequivocally expressing it, the verses together show that the valor and enormity of the country is straightforwardly the consequence of the gallantry and significance of the youngsters who served in Britain’s Navy. Extensions further underscores this association by committing the initial five lines to the country, however then giving an entire fifteen lines to the mariners. He likewise underscores a sub-topic of the sonnet by putting the country initial, a practically philosophical topic t hat while the enormity of the country lays on its kin, that the country is without a doubt incredible and deserving of the penances made for its sake. Scaffolds utilizes a common line with slight varieties to tie in the first and second refrains which gives a greater picture, a structure to put the differences of scene into. The primary line states â€Å"Over the warring waters, underneath the meandering skies,† the last line of the main verse rehashes except for supplanting â€Å"wandering† with ... Free Essays on The Chivalry Of The Sea Free Essays on The Chivalry Of The Sea Robert Seymour Bridges was a doctor and British Poet Laureate who composed a significant number of his works in the mid twentieth century. In his sonnet titled The Chivalry of the Sea, Bridges ponders Britain’s maritime investment in World War I concentrating especially on the grit of Britain’s youngsters as the fortitude of the country. Looking to the dreary scene into which Britain cruised just as the warm home that was left, Bridges memorializes his compatriots while lauding his country. It is an enthusiastic work that is without a moment's delay as close to home as it is national. The sonnet is made out of 20 lines, the initial five isolated from the accompanying lines by a space. Those initial five lines could even fill in as a sonnet without anyone else, yet along with the remainder of Chivalry, they serve two limits. The first is to go about as a prologue to the remainder of the sonnet. The second is to laud the grit of the country of Great Britain. At the point when held close to the staying 15 lines, this first verse assumes another personality; without unequivocally expressing it, the refrains together show that the valor and enormity of the country is legitimately the aftereffect of the gallantry and significance of the youngsters who served in Britain’s Navy. Scaffolds further underscores this association by committing the initial five lines to the country, however then giving an entire fifteen lines to the mariners. He additionally underscores a sub-subject of the sonnet by setting the country initial, a practically philosophical topic that whi le the significance of the country lays on its kin, that the country is for sure incredible and deserving of the penances made for its benefit. Scaffolds utilizes a common line with slight varieties to tie in the first and second verses which gives a greater picture, a structure to put the complexities of scene into. The main line states â€Å"Over the warring waters, underneath the meandering skies,† the last line of the primary verse rehashes except for supplanting â€Å"wandering† with ...

How to Identify Passive Voice

How to Identify Passive Voice Before we show how to identify passive voice, lets dispel a few myths that make yours truly turn into a hairy, clawed monster every time theyre repeated. Im willing to sacrifice the monster coming out so you can rid yourself of these passive voice falsehoods. Passive Voice Is Incorrect This is the worst one, and the thought that many believe this is already turning me into a werewolf. No, no, no, and absolutely no! Using passive voice is not wrong. There are even times when its absolutely necessary. When You See a Form Of To Be, Its Passive Voice Not necessarily to be is sometimes, but not always, passive voice. Grammar Checkers Find Passive Voice No, they cant. Grammar checkers are dicey. They can help, but they can also be a real pain in parts of the anatomy I will not mention here. The fact is, theyre quite capable of missing passive voice, and theyre quite capable of missing real grammatical errors, or identifying correct sentences as being incorrect. There are no short cuts. Its important to actually learn your grammar. Whats Passive Voice? Passive reverses the position of the subject (the doer) and the object (the thing that is acted on). Confused? An example makes it clearer. The paper was passed by the professor. Thats passive voice. The professor passed the paper. Thats active voice. In the second sentence, you have a normal structure of a subject (professor) doing something active (passing) to an object (paper). The first sentence makes the paper into the subject and does not emphasize the verb or who committed the act. How do we know which is which? In passive voice, the doer comes after the thing that was done. Also, you can look for forms of to be followed by a past participle. In our example, was is a form of to be and the past participle is passed. Forms of to be are: was, is, am, are, have been, has, will be, being, and will have been. Am I contradicting my statement that to be (and its forms) does not always indicate passive voice? No. the past participle is the key. Look at this. I know how it feels to be a werewolf. Thats active voice. There is no past participle. The subject, I, comes first. I know how it feels to be confused, is also active voice because the subject I comes before the thing that happened. Further, confused is an adjective that describes a feeling or state. Is There an Easy Way to Identify Passive Voice? Yes, and its really simple. To identify passive voice, look at what happened and look at who was responsible for doing it. If the person or thing responsible for doing the actions is either omitted or occurs in the sentence AFTER the thing that happened, AND if you see a past participle straight after the form of to be, its passive voice. Poland was invaded. Passive voice the doer is absent. Poland was invaded by Germany. Thats passive voice. The doer comes after the thing that was done. Germany invaded Poland. Thats active voice. The doer comes first. Why Do People Believe Passive Voice Is Bad? Although the passive voice is perfectly correct and sometimes even preferable, it may be a trifle vague especially when doers are omitted. So looking at our World War 2 example, Poland was invaded. Who did it? The second passive voice example gives all the facts, but the third example is the most lucid and concise. It uses three words whereas the second passive voice version needs five. Active voice sentences are often shorter, clearer and easier to understand. When Is the Passive Voice the Best Way to Say Things? Passive voice is preferable when: Nobody knows who was responsible: A fire was started. Nobody cares who was responsible: Shrubs were planted. You dont know, you dont care, but you know it happened, so youre being deliberately vague: The law was passed in 1935. What youre saying is always true regardless of who or what does it: Rules were made to be broken. The thing that was acted on is more important than what caused it to happen: The road was built in 100 AD. You are writing in a genre that generally requires the passive voice. This often applies to scientific papers, usually in the materials and methods section: 100 plants were subjected to CO2 enrichment. When you use the passive voice, be sure that its the best way to say what you want to say. Beware of omitting important facts since passive voice allows you to do so without a grammatical error. Also, beware of turning an easy statement into an awkward one by making it longer and more complicated than it needs to be.

Organ Procurement And Transplantation Network - 2040 Words

How do you like to wait for something you want? What if it was something you couldn’t live without? What if your Pulmonologist told you that your time was limited to less than six months, unless a compatible donor came along? This is what many people go through every day. Then they are put in the â€Å"National Organ Procurement and Transplantation Network or OPTN† which is the transplant waiting list (Tara.B). This is how organs that become available are matched with the recipients. This is where most of the people will wait months, years, or even the remainder of their life for a compatible donor to become available. When there is a potential donor there is a small window to make the miracle happen. Many people will receive a call saying that a match was found, only to find out that it is not close enough. Then as they most dread, they are put back on the waiting list again. â€Å"The demand for transplant organs has become a growing concern†¦Ã¢â‚¬  (Ber ntezen). Could you imagine being told your days are numbered, just like that? To feel as if though there is no light at the end of the road and to know that millions of people are capable of saving your life, but not many are willing to be an organ donor. We as a society need to be more educated about the benefits that come with donating. Many of the people waiting could have a happy ending to their story, but the grim reality is that many don’t and many won’t. According to TeenInk â€Å"donors can be anywhere from newborn toShow MoreRelatedOrgan Procurement And Transplantation Network2065 Words   |  9 PagesWhat if your doctor told you that your time was limited to less than six months, unless a compatible donor came along? This is what many people go through every day. They are put in the â€Å"National Organ Procurement and Transplantation Network or OPTN† which is the transplant waiting list (Tara.B). Organs that become available through the OPTN are matched with the recipients. Here is where most of the people will wait months, years, or even the remainder of their life for a compatible donor to becomeRead MoreOrgan Procurement And Transplantation Network1321 Words   |  6 Pagestwenty-one people die each day while waiting for a donated organ to become available for transplant. The number of people in need of a transplant is growing much faster than the number of cadaveric organ donors: from 1988 to 2012, the number of people on the waiting list grew from 15,029 to 117,040, while, during the same interval, the number of deceased donors rose from 5,901 to a still inadequate 14,011 (â€Å"Organ Procurement and Transplantation Network†). In the United States, the cadaveric donation systemRead MoreBioprinting Human Organs: The Past, Present, And Future.1488 Words   |  6 Pages Bioprinting Human Organs: The Past, Present, and Future Written by: Emmitt Mikkelson, Alexander Turnbull and John Wesley Table of Contents: I. Introduction II. 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The first successful kidney transplant wasRead MoreEssay On Electronic Health Record1358 Words   |  6 PagesNational Organ Transplant Act in 1984, as a response to the national shortage of organ donation and need to improve the organ donation and matching process. The National Organ Transplant Act established the Organ Procurement and Transplantation Network (OPTN) to maintain a national registry for organ matching. The act also called for the network to be operated by a private, non-profit organization under federal contract (â€Å"History of NOTA,† hrsa.gov, March 14, 2017). In 1984, the United Network for OrganRe ad MoreOrgan Donation Essay1194 Words   |  5 PagesOrgan Donation Today in the United States there are thousands of people currently waiting for some type of transplant. If one were to ask a group of people if they have friends or family who have either had a transplant or are waiting for one, one would find that most people know at least one person who has had a transplant or is waiting for one. Transplantation is a great advance in modern medicine. The need for organ donors is much larger than the number of people who sign up to donateRead MoreEthical Aspects Of Organ Allocation1169 Words   |  5 Pagespractice of organ transplantation has grown by leaps and bounds over the last 50 years. Each year the medical profession takes more risk with decisions regarding transplants, how to allocate for organs, and most recently conducting transplants on children with adult organs. â€Å"An organ transplantation is a surgical operation where a failing or damaged organ in the human body is removed and replaced with a new one† (Caplan, 20 09). Not all organs can be transplanted. The term â€Å"organ transplant† typicallyRead MoreOrgan Donations : A Problem For The Transplantation Industry Essay1517 Words   |  7 Pages Organ donations stimulate positivity for the terminally ill despite all the challenges that has arisen from prior casual events. Through the correlation of persevering the gift of life to extend one’s life duration period, the organ shortage supply chain may not contribute much less withstands for unethical practice. The transplantation industry process may encounter various undergoes for the supply of organs before having a divine outcome. Organ shortages have become a problem for the transplantationRead MoreThe National Organ Transplant Act Of 19842229 Words   |  9 PagesAbstract This paper will discuss the National Organ Transplant Act of 1984. It will address the public need of the time and really see what was happening that congress felt that this was a needed piece of legislation. 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Enron The Control Environment Paper Sample

Enron: The Control Environment Paper Sample Auditing Principles† Enron: The Control Environment Name Institution Question 1 Paragraph 65 of PCAOB Auditing Standard No. 12 provides that the auditor should assess the information gathered during the risk assessment to identify the existence of fraud risk factor (Auditing Standard No. 12, 2017). It further provides that fraud risk factors include the incentive or pressure to commit fraud, opportunity to conduct fraudulent activities and rationalization or justification of the fraud action. The existence of these factors does not imply an occurrence of fraud by an increased risk of fraud. Paragraph 66 indicates that the presence of any of the three factors indicates the existence of a fraud risk. Therefore, it is not a requirement that all the three conditions must exist. Based on the information provided, the incentive or pressure to commit fraud was the most prevalent at Enron. Executives had the incentive to report high-revenue growth since the compensation was linked to the reported revenues. Enrons performance review committee (PRC) assessed the performance of employees semi-annually. It determined the salary and benefits of employees based on their feedback reports. Employees performance was rated on a scale from 1 to 5. Those with ratings of between 1 and 3 earned large bonuses thereby creating the incentive to manipulate earnings to increase their compensation. Besides, employees that scored lower ratings were given one year to improve failure to which, they would be fired. This constituted the pressure to commit fraud to avoid being fired. The incentive and pressure to commit fraud motivated the executives to fraudulently report earnings and hide certain liabilities from the balance sheet. In 2000, the company reported revenues of $100 billion but one year later, it filed for bankruptcy. The only explanation to this is that the $100 billion revenues reported in 2000 were non-existent. Paragraphs 67- 69 of Auditing Standard No. 12 provides that an auditor should consider the risk of omitted, incomplete and inaccurate disclosures as well as management override of controls (Auditing Standard No. 12, 2017). Question 2 Paragraph 25 of PCAOB Auditing Standard No. 5 underscores the importance to effective financial reporting. The COSO framework highlights the control environment as the foundation and the most essential of the five parts of the internal control. The control environment refers processes, standards, policies, and structures in an organization that provides the basis for conducting internal control in the organization. A weak control environment leads to weak internal control systems. Components of the control environment include integrity and ethical value, the competence of employees, management style and philosophy, responsibility and authority and management direction. These factors influence the accuracy of financial reporting. For instance, an entity with competent staff in the accounting function will likely have accurate financial reporting than an entity where the accounting function is conducted by incompetent staff. Integrity and ethics in an entity, especially the senior management, influence the occurrence of fraudulent activities. For instance, Enrons executives were not people of integrity and focused on fraudulent ways of enriching themselves at the detriment of shareholders of the company. Paragraph 25 requires the auditor to assess the control environment (Auditing Standard No. 5, 2017). This involves determining whether the operation style and philosophy of the management improves the effectiveness of the internal control over financial reporting. The auditor should also assess whether the audit committee of the board is independent and oversees the financial reporting and internal control processes. The independence of the audit committee is critical for accurate financial reporting. It also emphasizes the need to assess the integrity and ethical values, especially of the top management. The commitment of the top management to integrity and social values influences the other employees and the entire control environment. Question 3 According to Paragraph 21 of PCAOB Auditing Standard No. 5, an auditor should use the top-down approach in the audit of controls over financial reporting (Auditing Standard No. 5, 2017). The approach starts at the financial statements level based on the understanding of the controls over financial reporting. The auditor then assesses the entity-level controls and works down to accounts, disclosures, and assertions. This helps the auditor to identify accounts with risks of material misstatements. This then guides the auditor is determining the appropriate tests. Paragraph 22 states that the auditor should test the entity-level controls to determine whether the controls over financial reporting are effective (Auditing Standard No. 5, 2017). This will determine the amount of testing required for other controls. Entity-level controls include internal audit, risk assessment process, code of conduct, policies and procedures, oversight by the management, among others. Understanding the control environment would help in implementing the top-down approach for an internal control audit. The control environment influences the control over financial reporting since it entails procedures, structures, and policies, among other essential elements of financial reporting. A deep understanding of the control environment will enable me to identify accounts that have a significant risk of material misstatement as well as the necessary tests required. Without an understanding of the control environment, it would not be possible to identify accounts that face a significant risk of material misstatement. For instance, some entity-level controls affect the likelihood that a material misstatement will not be prevented or detected. This influences the nature and timing of other controls the auditor will select for testing. Question 4 Section 204 of SARBOX provides that an auditor should provide a report to the audit committee of the client. The report should include all the accounting policies and practices used, written communications between the auditor and the management of the client as well as the alternative treatments of financial information within GAAPs and the treatments preferred by the auditor. Section 301 SARBOX requires the formation of an independent audit committee to oversee financial reporting. The section further requires the SEC to prohibit the listing of any company that does not comply with the requirement to form an effective board with an independent audit committee. The committee should be composed of all independent non-executive directors. Audit committees play an important role in corporate governance and financial reporting. The committee appoints and dismisses the auditor, determines the remuneration of the external auditor and determines the scope of the external audit. It also oversees the financial reporting process and ensures the establishment and operation of effective controls over financial reporting. Thus, the committee enhances the independence of the external auditor by limiting interference from the companys executives. This avoids fraudulent financial reports by minimising possible collusion between the auditor and the executive. For instance, in this case of Enron, the companys executives who were responsible for financial reporting, had the authority to appoint and determine the remuneration of the external auditor. The external auditor gave a clean audit report despite the fact that Jeff Skilling and other executives fraudulently excluded certain debts from the companys liabilities. Therefore, Audit committees can be effective in providing management oversight and prevent fraudulent financial reporting as well as corporate and audit scandals. Question 5 Section 302 provides that the management of the client has the primary responsibility for financial reporting and the effectiveness of internal controls. It requires that the management prepare a statement certifying the appropriateness of the financial statements and that they present the true and fair view of the financial state of the client. The statement should also indicate that the management is responsible for financial reporting. This implies that should there be errors and material misstatements in the financial report, the management of the client will bear the primary responsibility. This statement is attached to the audit report. Section 305 prescribes the penalties for violating SEC regulations on financial reporting. Where the directors issued financial statements with material misstatements, they may be required to restate the statements and to reimburse any bonuses received based on the materially misstated statements. The courts may grant any equitable reliefs to investors. The section further prohibits that the SEC is mandated to permanently, temporarily, conditionally or unconditionally prohibit any director or officer from serving as a director or officer in any publicly listed firm if the directors are found to have violated the SEC rules. These provisions help deter fraud by the top management. This is because they are held responsible for fraud and material misstatements in the clients financial statements. The penalties are grave hence they have a deterrence effect on management fraud. Although corporations are legally separate entities, the directors and other company executives are personally held responsible for fraudulent activities. Before the enactment of this law, there were several corporate scandals since there were specific guidelines on the responsibility of the management. However, penalties alone cannot prevent fraudulent activities by the top management. Thus, a company should institute an effective and independent board with the necessary committees. It should also have strong internal controls high standards of ethics and integrity to prevent management override of internal controls. References Auditing Standard No. 12. (2017). Pcaobus.org. Retrieved 12 October 2017 Auditing Standard No. 5. (2017). Pcaobus.org. Retrieved 12 October 2017

Essay Holocaust Ghettos - 918 Words

Holocaust Ghettos Holocaust ghettos; these are the over looked places where the Jews, in Nazi controlled lands, awaited their future. The Nazis revived the medieval ghetto in creating their compulsory Jewish Quarter (Wohnbezirk). The ghetto was a section of a city where all Jews from the surrounding areas were forced to reside. Surrounded by barbed wire or walls, the ghettos were often sealed so that people were prevented from leaving or entering. Established mostly in Eastern Europe ), the ghettos were characterized by overcrowding, starvation and forced labor. All were eventually destroyed as the Jews were deported to†¦show more content†¦Ghetto disease was a syndrome caused by loss of hope and exhaustion. An example of this is: In the evening I had to prepare food and cook supper, which exhausted me totally. In politics theres absolutely nothing new. Again out of impatience I feel myself beginning to fall into melancholy. There is really no way out of this for us (Sierakowiak 2). A week later the author of this quote, Dawid Sierakowiak, died of ghetto disease. These neighborhoods were blocked off from the rest of the cities with barbed wire. In some places, the fences were a combination of brick and wire that rose up to eleven feet high. If anyone tried to cross the fences or communicate with anyone on the other side of the fence, they were shot on sight. The only people allowed to pass through the fences were Jews with work permits or non-Jewish citizens aligned with the Nazi party. Due to these horrendous circumstances, resistance forces began to form in the ghettos. These forces, such as the Jewish Combat Organization and the Jewish Fighting Organization, ZOB, fought with homemade bombs and guns smuggled into the ghettos. Others resisted the Nazis by keeping a record of the ordeal. George Kadish was one of the people who kept a record. He made himself a pocket camera so he could get pictures of all the horrific experiences in the Warsaw Ghetto. Da wid Sierakowiak was a teenage boyShow MoreRelatedHolocaust Ghettos1611 Words   |  7 Pagesin the Ghetto In 1939, Hitler was unsure of what he was going to do with the Jews; the Nazis were tossing around options and ideas with the goal of removing Jews from the population. The German invasion into Poland, allowed for the first ghetto, regarded as a provisional measure to control and segregate Jews. Ghettos were enclosed, isolated urban areas designated for Jews. Living under strict regulations, with unthinkable living conditions, and crammed into small areas, the ghettos destroyedRead MoreThe Jewish Ghettos Of The Holocaust1715 Words   |  7 Pageswas like in the Jewish ghettos. There were ghettos before the Holocaust, the first being in Venice in the 16th century, there are ghettos today, and there will be ghettos in the future, but the Jewish ghettos of the Holocaust are by far the most prominent. According to Merriam-Webster a ghetto is, â€Å" a part of a city in which members of a particular group or race live usually in poor conditions (ghetto).† This paper will focus, however, on what daily life was like in the ghettos, what Jews did or didn’tRead MoreGhettos in the Holocaust: The Badge of Shame1243 Words   |  5 Pageswas like watching people in a storybook-we had no food, no milk... These words of Nelly Cesana, a survivor of the Warsaw ghetto, are just a slight insight to the torture and neglect that Jews endured while living at the ghettos of the Holocaust. The concept of separation of people by religion actually began in the Middle Ages. By the time the Nazis came to power, the ghettos were no longer in use, but the Nazis revived the idea of separation by religion. The Nazis wanted the Jews separated fromRead MoreThe Holocaust Of The Ghetto1185 Words   |  5 Pagestrying to escape. After all the Jews got on the train my family and I prayed that we would all stay together. After what it seemed like forever we arrived in a town called Rzeszow. There My family and the rest of the Jews were forced to live in a ghetto. The ghetto was small but at least I was able to stay with my family. We had to share a house with four other Jewish families. It was usually really crowded inside so I spent most of the day outside. There were a lot of kids there but none that I wouldRead MoreThe Holocaust Of The Nazi Party791 Words   |  4 Pageshomosexuals and yes the Jewish. The Holocaust is a prime example of genocide. The Nazis sent their prisoners to concentration camps where they were denied food, forced to work ungodly hours and made to sleep in cramp insect-infested barracks. But before that the German people were forced to undergo test to make sure they were â€Å"German†. Then they ones who were different were separated and branded-like the Jewish Star of David. Later they were sent to ghettos. Eventually the prisoners were taken toRead MoreThe Holocaust During World War II1651 Words   |  7 PagesThe holocaust was the genocide of European Jews and other groups by the Nazis during World War II. It lasted from 1933 to 1945, as a horrible time in history. Approximately 11 million people were killed, and almost 1 million of those killed were innocent children. It is well-known that there were a number of survivors, yet not many people know exactly how these people survived. The most known thing about the holocaust are the concentration camps. A concentration camp is defined by, â€Å"a place whereRead MoreReflection About Holocaust787 Words   |  4 Pagesas I. Around 11,000,000 people were killed in one of the most hateful crimes in all of history: the Holocaust. Although we could not have prevented this tragedy, I believe that we should all work to stop something like this from ever happening again. In order to prevent, however, we must first educate ourselves. And I think a great way to educate ourselves on the Holocaust is to visit the Holocaust Museum in Washington D.C., just as I did last summer. When my family and I arrived at the museumRead More Jewish Ghettos Essay1820 Words   |  8 Pages Jewish ghettos: The basic history of the formation of the Jewish ghettos, including the everyday life and economic hardships faced by the communities. nbsp;nbsp;nbsp;nbsp;nbsp;By definition, a ghetto is an area, usually characterized by poverty and poor living conditions, which houses many people of a similar religion, race or nationality. They served to confine these groups of people and isolate them from the rest of the community because of political or social differences. However, theRead MoreSummary Of Maus By Art Spiegelman Essay1593 Words   |  7 PagesMaus by Art Spiegelman is a graphic novel about a man s story of surviving the holocaust and the son was asking his father to tell this story. By itself this is a great story a man trying to survive the Holocaust against the odds and reunite with his lost love. Outside the simple exterior there is a dark theme of guilt that enhances the text from cover to cover. This theme of guilt is something that can be seen throughout the story, in a surprising number of times and an even more surprising numberRead MoreCompare and Contrast Essay1003 Words   |  5 Pagesto survive.  T he Pianist† is a little different. In it the main character has to endure harsh treatment at the Warsaw Ghetto and after he is released, he goes into hiding in hope that he will survive the Holocaust and the war. One of the main thematic similarities between  Maus  and â€Å"The Pianist† is that man can be so evil to other people. Both pieces take place during the Holocaust, where Nazis set out to kill all Jews in Europe, which was known as the Final Solution. Most people found it unbelievable

Computers in Sports free essay sample

Computers in Games and Sports Practically everybody has played sports video games on a computer. It’s fun to pick a team and see how well you can play against a â€Å"virtual† rival. However, the uses for computers in various games and sports go far beyond video games. If you ask a cricket bowler how he throws a ball, he may not be able to tell you. He may say it’s just â€Å"instinct. † It’s something that comes naturally to him. The fact is that there are ways to help bowlers become better bowlers and batsmen become better hitters.And computers are important in making this happen. Cricket players from the major leagues down to city and school teams can now have their batting and pitching analyzed. First, the player’s movements are videotaped. Then, these videotaped images are transferred into a computer. Special application software analyzes the images. It measures the exact angle at which the player is holding his arms and legs. The speed and efficiency of each body movement is measured. This process is called motion analysis. One pitch can be compared with another.This can be useful because the bowler can see how changes in movement affect the result (such as how fast a ball travels). Some systems can even measure pitching and hitting motions during an actual game. This allows coaches to give immediate feedback to players. These computer applications also can be used to compare the movements of two different players. These comparisons, for example, can help explain why different players tend to hit the ball in different directions. There are also computer applications that help coaches keep track of exactly where each ball crosses the pitch.A radar gun can be attached to the computer to measure a pitch’s speed. This information is stored in the computer so that the bowler and coach can study it later. While motion analysis applications are important tools, it still takes a good coach to know how to interpret the results. The coach must look at the information the application provides and then use it to help the player improve. Everybody knows how important statistics (or stats) are in sports. How many games has your favourite batsman played this year? Which player on the Kolkata Knight Riders has the best batting average?The quantity of statistics used in sports is enormous. Without computers, it would be very difficult to keep these statistics up-to-date. Not only are there team statistics, but there are also statistics on each individual player. For example, statistics on an individual cricket player might include times at bat, batting average, and number of runs scored b him. Spreadsheet applications are often used to keep track of statistics. Spreadsheet applications are computer programs that can store and manipulate numbers. For example, they can find the average of a list of twenty numbers. Even small league teams often use spreadsheet applications to keep track of player statistics. Going to a cricket stadium is almost like going to the circus. There are hotdogs, popcorn, and a scoreboard complete with a gigantic TV-like screen. Stadiums, such as the Eden Gardens Kolkata, have very complex scoreboards. The new scoreboard is 56 feet tall and 180 feet wide. It includes a giant screen to add to the excitement. The best-known type of giant screen is the Sony Jumbotron. The pictures on these screens move from the players to the crowd.They show cartoons of the team’s mascot. They may display the words to â€Å"Time Is Up† so that everybody can join in the singing. These scoreboards and giant screens are controlled by an entire group of computers. Each computer supplies the scoreboard with different information. One computer might keep track of statistics on particular players, while another might contain commercial advertisements. These giant screens can even be used for educational purposes. In 2000, the University of Tennessee’s athletics and physics departments joined together to create a group of 60-second videos.These videos were shown on the school’s Jumbotron during home games. The purpose of the videos was to teach fans about the science of football. This was a fun way to join together sports and education. Athletes who depend on speed to win will stop at nothing to reduce their times. Some Olympic swimmers wear full-body â€Å"skinsuits† so they can glide through the water more easily. So, it shouldn’t be a surprise to hear that they use computer applications to improve their speeds. At the U. S. Olympic Training Center in Colorado, coaches use a computer application to develop perfect swimming strokes.This simulation software attempts to copy the way water flows around parts of the swimmer’s body, such as the arms and hands. The swimmer’s goal is to move through the water as smoothly as possible. Water turbulence can slow a swimmer down. The application allows the user to change the positions of the swimmer’s hands and arms. The user can then see how these changes affect the amount of water turbulence. This information is used to design the best swimming stroke. Coaches can then teach swimmers to use this stroke to obtain their greatest speed. Simulation software has also been used to design racing yachts.It can help in determining how to shape the yacht’s hull so that it moves through the water with the least amount of resistance. Computers have many other uses at the Olympics. At the 2010 Winter Games in Salt Lake City, Utah, tiny computer chips were used to track skiers. A chip was strapped to each skier’s ankle. Electronic devices were buried in the snow along the track. When a skier passed over one of the devices, his or his chip sent information to the device. This information included the skier’s location, speed, and number. This information was sent to a central computer. Judges and other Olympic officials could then look at it.Do you want to know if the Kolkata Knight Riders have a home game on July 14? Or who the Sri Lanka is playing next Wednesday? Just go to their Web site. Professional, college, and even some high school sports teams have their own WEB SITES. The information available on sports teams’ Web sites is amazing. Some of it includes: †¢ Schedules. Game dates and locations are available. †¢ Statistics. Up-to-the-minute information on teams and individual players is ready whenever you want it. †¢ Team News. Web sites contain coach and player interviews, information on injuries, and so forth.