Tuesday, December 24, 2019

Marine Ecosystems - 4156 Words

Rocky Shore Ecosystems- Point Cartwright Nicolas Cuny 11B Mr. Nisbett Due Date: 03/09/2010 Introduction: On the 23rd of August, the three biology classes or grade 11 at Redlands College visited the rocky shore ecosystems at Point Cartwright in Queensland. Two different types of rocky shore ecosystem were examined, the rock pool area, and the boulder area. We first examined areas within the rock pool area. The rock pool area has several specific features which set it apart from other rocky shore ecosystems, including its geological makeup and position. It is made up of a flat platform of rock pockmarked with numerous rock pools; indents in the rocks which are filled with water and contain†¦show more content†¦Sea anemones feed from the surrounding water by catching small micro-organisms in their tentacles. For this reason, anemones need constant water to survive which is why none were observed in the boulder area as an area with constant water cannot be guaranteed. Sand is another factor which is present in the boulder area, but not in the rock pools. Sea cucumbers were thriving closer to the low tide mark in the boulder area, yet none were observed in the rock pool area. Sea cucumbers are almost always found laying spread out across the sand, with their feeding tubes out, browsing along the sand bed. This is the feeding habit of the sea cucumber and it would not be able to carry out this habit without the presence of sand. It is shown time and time again by the presence and habits of specific organisms in each area that the abiotic factors of each area affect the ability for an organism to survive in that system. See next page for transect table taken at Point Cartwright boulder area. (TRANSECT TABLE INSERT HERE!) Figure 1: Green Algae Percentage of Algae Cover (%) Metres from shore (M) Figure 2: Limpets Number of Limpets in Sector Metres from Shore (M) As seen in figure one, percentage of cover of green algae in each transect sector decreased the further from shore we travelled, and closer to the low tide mark. This is a clear example of an organism’s ability to thrive depending on its position in the boulder area. ThisShow MoreRelatedMarine Ecosystem1607 Words   |  7 Pagesviews on global warming, the fact remains that humans have an impact on the marine ecosystems through waste from chemicals and debris polluting this vast renewable resource. Based upon current scientific evidence, emissions of greenhouse gases from human activities are projected to cause significant global climate change during the 21st century. 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Monday, December 16, 2019

It210 Final Free Essays

IT 210-Final Currency Conversion Program Florence Sanders IT/210 Fundamentals of Programming with Algorithms and Logic September 16, 2012 Ed Addison Application-Level Requirements List 1. User screen that prompts user 2. Display prompts main user title screen 3. We will write a custom essay sample on It210 Final or any similar topic only for you Order Now Main user screen provides short description explaining use of program 4. Calculations of currency is executed with valid inputs 5. Provides option to clear input fields Input| Process| Output| Currency TypeCurrency AmountExchange Rate| Get user input| Currency Type Currency Amount| Currency Type| Foreign Exchange Currency | Currency Type| Enter currency amount| Calculate total| Currency Amount| Foreign Currency amount | Convert to US dollar| US currency amount| Currency TypeCurrency AmountExchange Rate| Display results| Conversion of foreign currency into US Dollars| Main Module Main Module Display_Resluts Module Display_Resluts Module Get_Int_Value Module Get_Int_Value Module Display_Menu Module Display_Menu Module Convert_Currency Module Convert_Currency Module Control Flow Diagram—Main Control ———————————————— Begin Display Menu Quit ? Provide exit message Display Menu Yes No Convert Currency Display results End Begin Display Menu Quit ? Provide exit message Display Menu Yes No Convert Currency Display results End ———— Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€- Control Flow Diagram—Display Menu Begin Selection menu Valid selection ? Error 4 : Invalid menu selection No Yes End Quit ? Yes Provide exit menu Quit Verified ? Yes Take selection from user Get_Int_Value No Conversion Verified ? No Yes No Begin Selection menu Valid selection ? Error 4 : Invalid enu selection No Yes End Quit ? Yes Provide exit menu Quit Verified ? Yes Take selection from user Get_Int_Value No Conversion Verified ? No Yes No | Control Flow Diagram—Get_Int_Value Tell user to enter number Tell user to enter number Take input from user Take input from user Error message Error message Error message Error message | Control Flow Diagram—Convert Currency French ? French ? Japanese? ? Japanese? ? Mexican? Mexican? Begin Canadian ? Rate=Canadian Rate English ? No No No No No Yes Yes Yes Yes Yes Rate =Mexican rate Rate=pound rate Rate=Japanese rate Rate = French Rate Rate = 0 . 0 US Value = Rate*Int_Value End Begin Canadian ? Rate=Canadian Rate English ? No No No No No Yes Yes Yes Yes Yes Rate =Mexican rate Rate=pound rate Rate=Japanese rate Rate = French Rate Rate = 0 . 0 US Value = Rate*Int_Value End | Control Flow Diagram—Display_Results Nation=French Currency=Francs Nation=French Currency=Francs Nation=Japanese Currency=Yen Nation=Japanese Currency=Yen Nation=English Currency=Pound Nation=English Currency=Pound Nation=Mexican Currency=Pesos Nation=Mexican Currency=Pesos Japanese ? Japanese ? English ? ? English ? ? Mexican ? Mexican ? Canadian ? Canadian ? Invalid Selection Invalid Selection | Final Project Currency Conversion Psuedocode Main Module Declare selection as integer Declare currency Type as Integer Declare international Value as real Declare US Value as real Do while user wants to continue Display Menu Get International Value Convert Currency Display Results End Loop Print exit message End Main Module Display Menu Declare continue as Boolean Set continue = true While continue = true Display â€Å"Welcome to the international currency conversion program† Display â€Å"Please make a selection† Display â€Å"international Currency Types:† Display â€Å"1: Canadian Dollars† Display â€Å"2: Mexican Pesos† Display†3: English Pounds† Display â€Å"4: Japanese Yen† Display â€Å"5: French Francs† Display â€Å"6: Quit: Display â€Å"Enter a selection:†; Input Currency Type If Currency Type = 1 AND currency Type = 5 then Set continue = false Else if currency Type = 6 Display â€Å"Quitting Currency Conversion† Continue = false Else Display â€Å"Error 1: Invalid menu selection. † Continue = true End If End While End Display Menu Get International Value Declare value as integer Declare continue as Boolean Set continue = true While continue = true Display â€Å"Enter a currency value (positive number): † Input international Value if international Value 0 AND international Value =(NNN) NNN- NNNNthen continue = false else Displayâ€Å"†Error 2: Invalid input–Negative Number† continue = true end if end while End Get International Value Convert Currency Declare rate as real Select Case of currency Type case 1: Set rate = 1. 4680 case 2: Set rate = 9. 5085 case 3: Set rate = 1. 6433 case 4: Set rate =(NNN) NNN-NNNN case 5: Set rate = 6. 2561 default: Set rate = 0. 0 End Case US Value = rate * international Value End Convert Currency Display Results Declare nation as string Declare currency as string Select Case of currency Type case CANADIAN: nation = â€Å"Canadian†; currency = â€Å"Dollars†; case MEXICAN: nation = â€Å"Mexican†; currency = â€Å"Pesos†; case ENGLISH: nation = â€Å"English†; currency = â€Å"Pounds†; case JAPANESE: nation = â€Å"Japanese†; currency = â€Å"Yen†; case FRENCH: nation = â€Å"French†; currency = â€Å"Francs†; default: nation = â€Å"No country†; currency = â€Å"†; End Case if currency â€Å"† then Display â€Å"The value of â€Å", international Value, â€Å" â€Å" , nation, â€Å" â€Å", currency, â€Å" is â€Å", US Value, â€Å" dollars† lse Display â€Å"Error3: Invalid Selection. † end if End Display Results Test Cases Display Menu Test Cases Test Case 1: Valid Menu Selection = Canadian Dollars In puts: Menu Selection = 1 Expected Outputs: â€Å"Do you want to continue with the conversion, Y = Yes, N = No† Currency type = 1 Test Case 2: Valid Menu Selection = Quit Inputs: Menu Selection = 6 Expected Outputs: â€Å"Do you want to Quit, Y = Yes, N = No† Currency type = 1 Test Case 3: Invalid Menu Selection = 9 Inputs: Menu Selection = 9 Expected Outputs: â€Å"Error 4: Please make a valid menu selection† â€Å"Hit any character or number to continue† Menu is redisplayed Get_Int_Value Test Test Case 1: Valid International Value = 100. 0 Inputs: 100. 0 Expected Outputs: International Value = 100. 0 Test Case 2: Valid International Value = 0. 0 Inputs: 0. 0 Expected Outputs: International Value = 00. 0 Test Case 3: Invalid International Value = -15 Inputs: -15 Expected Outputs: Error 1: Invalid input—Negative Number Strike any character or numeric key to continue Test Case 4: Illegal International value = character input Input: †L† Expected Outputs: Error 2: Illegal Input, Strike any character or numeric key to continue Convert Currency Test Test Case 1: Valid International Currency = Canadian Inputs: Currency type = 1 International value = 100. 0 Expected Output US value = 68. 12 Test Case 2: Valid International Currency = Mexican Inputs: Currency type = 2 International value = 100. 0 Expected Output US value = 10. 52 Test Case 3: Valid International Currency = English Inputs: Currency_Type = 3 Int_Value = 100. 0 Expected Output US_Value = 164. 83 Test Case 4: Valid International Currency = Japanese Inputs: Currency_Type = 4 Int_Value = 100. 0 Expected Output US_Value = 0. 95 Test Case 5: Valid International Currency = French Inputs: Currency_Type = 5 Int_Value = 100. 0 Expected Output US_Value = 15. 98 Test Case 6: Invalid International Currency = 6 Inputs: Currency_Type = 6 Int_Value = 100. 0 Expected Output US_Value = 0. 0 Display Results Test Cases Test Case 1: Valid International Currency = Canadian Inputs: Currency_Type = 1 Int_Value = 100. 0 US_Value = 68. 12 Expected Output The value of 100. 0 Canadian dollars is 68. 12 US dollars Test Case 2: Valid International Currency = Mexican Inputs: Currency_Type = 2 Int_Value = 100. 0 US_Value = 10. 52 Expected Output The value of 100. 0 Mexican Pesos is 10. 52 US Dollars Test Case 3: Valid International Currency = English Inputs: Currency_Type = 3 Int_Value = 100. 0 US_Value = 164. 83 Expected Output The value of 100. 0 English pounds is 164. 33 US dollars Test Case 4: Valid International Currency = Japanese Inputs: Currency_Type = 4 Int_Value = 100. 0 US_Value = 0. 95 Expected Output The value of 100. 0 Japanese Yes is 0. 94 US dollars Test Case 5: Valid International Currency = French Inputs: Currency_Type = 5 Int_Value = 100. 0 US_Value = 15. 98 Expected Output The value of 100. 0 French Francs is 15. 98 US dollars Test Case 6: Invalid International Currency = 6 Inputs: Currency_Type = 6 Int_Value = 100. 0 US_Value = 0. 0 Expected Output Error 5: Invalid Currency Type Currency Conversion Integration Test Test Case 1: Valid Selection = Canadian Inputs: Currency_Type = 1 Int_Value = 100. 0 US_Value = 68. 12 Expected Output The value of 100. 0 Canadian dollars is 68. 12 US dollars Test Case 2: Valid Selection = Quit Inputs: Currency_Type = 6 Continue = †n† Expected Output Thank you for using the Currency Conversion Program Test Case 3: Illegal Currency Amount Inputs: Currency_Type = 1 Int_Value = †L† Outputs Error 2: Illegal Input Strike any character or numeric key to continue How to cite It210 Final, Papers

Sunday, December 8, 2019

Threats To Auditors Independence

Question: Discuss about the Threats To Auditors Independence. Answer: Threat of Intimidation and Advocacy In this case, Clarke Johnson (auditor firm) is politely threatened by its client Luxury Travel Holidays (LTH) that if Geoff (audit partner of CJ) does not promote its business at an upcoming seminar, then CJ will not be reappointed as the auditor. This is a clear threat of intimidation because LTH is imposing a forced reappointment cancellation to deprive CJ to undertake subsequent audits and hence hurting its revenues indirectly. If CJ agrees to the terms of LTH, then this poses a serious threat to its independence as the auditor of LTH. Firstly, providing such non-audit services is not justifiable, and if Geoff does promote LTH, then it leads to advocacy threat (Flood, 2017). Consequences Due to this risk the audit firm will be discouraged from acting unbiasedly due to perceived or actual pressures, including efforts to exercise unwarranted influence over CJ and Geoff. Moreover, if Geoff agrees to promote LTHs business as unduly asked by the client, then there will be a threat that CJ and Geoff will expand LTHs business to the extent that their objectivity gets compromised. Shareholders will find it difficult to trust the audit reports, and CJs reputation of an independent auditor will be at stake (Flood, 2017). Safeguards Refuse to accept the offer Refuse to accept reappointment until the condition is not eliminated Refuse to stand for reappointment Threat of Self-Interest LTHs offer of free expensive holiday package to Geoff and another member of the team gives birth to a threat of self-interest to objectivity as the gift might influence the judgment of CJ in favor of LTH. In assessing how significance is this threat, issues like the monetary value and nature of gift, and the hospitality offered to Geoff and another member, plus the motive behind the proposal needs to be considered (Gray and Manson, 2007). Consequences The threat in the current scenario of any financial or another type of interest is likely to sway the professional accountants objectivity, judgment and behaviour inappropriately. LTHs intention behind such expensive gifts is also made explicit by the company. They want the next year audit to be smooth. This is indirect bribery which if accepted by CJ which impair the objectivity of their audit report. This is because receiving the gifts would form a familiarity which will lead to self-interest threat (Gray and Manson, 2007). Safeguards: Refusing to accept the holiday package apparently Ask LTH not to extend such gifts and hospitality treatments in future Creating a policy that will restrict any member of the audit team to receive any kind of unreasonable gifts and will restrict the client to extend any such absurd Threat of Self-Interest, Familiarity and Intimidation Close personal ties among audit team members and an employee or owner of the client firm is likely to result in threats of self-interest, familiarity and intimidation to objectivity as that member of the audit team will not be appropriately skeptical of, and is likely to be sympathetic toward the employee with whom he/she has a relation. In assessing the significance of the threat present in the case, the seniority of the audit team member and of the clients employee must be considered, because the threat becomes more significant with senior people involved as they have greater influence over these things (Livne, 2011). In the present case, Michael, a fresh accountant who is being contemplated to be on the audit team is related to the client company because his father is the financial controller of LTH. Consequences - The threat of self-interest and familiarity will crop up here in the sense that Michael is not likely to objectively review the accounts because his father is employed at a senior position in the company and that too in the finance department. If any inconsistency with the accounts is found, his fathers job may be at stake. There is also a change that LTH may try to influence Michaels judgment by threatening his father about the future of his job. This will give rise of the threat of intimidation, and all these are likely to induce Michael into giving a favourable report for LTH. He may even try to influence other members of the audit team to do the same (Williams, 2016). Safeguards: Michael must not be made part of the audit team He may help with other accounts work but not the core audit of LTH If Michael is involved in the audit team, then his work should be reviewed to identify discrepancy if any Threat of Complacency, Familiarity, Self-Review and Social Bonding When the auditor becomes too trusting or sympathetic of the client due to a close relationship with the management and employees, then social bonding and familiarity threat is likely to creep in. Familiarity leads to complacency wherein the auditor does not practice scepticism and is too sure that everything with the clients account is accurate. Moreover, when an auditor has to re-assess work done by him/her the threat of self-review emerges because he/she again becomes complacent and does not practice objectivity in reviewing own work (Basu, 2010). The present situation also involves the same case as Annette has worked with LTH and has close relationships with people in the client company. Consequences Due to her close relationships with the client firm and its employees, Annette is likely to be sympathetic to LTHs interests and may be very accepting of their work. Moreover, as she was working with the company till a month ago helping in tax calculations and accounting entries, there is a high probability of the existence of self-review and complacency threat. Resultantly, she may overlook rechecking the tax calculations and account entries, thereby impair her objectivity as an auditor (ACCA, 2012). Safeguards: If Annette is involved in the audit team, then re-checking her work because it is bound to have discrepancies Instructing other audit team members to practice extra scepticism and not become complacent. Cross-checking Annettes last transactions with LTH to ensure she does not have any financial interest in the company anymore and not receiving any unreasonable perks. Business Risks Inherent risks and control risks are the two main business risks that Crampton and Hassan would like to consider in planning the 2015 audit. On purchase of equipment, it is possible that the return on such a huge investment may not seem justifiable at the end of the payback period. Moreover, the equipment might lose its utility after a few years and result in impairment due to non-utilization. This constitutes the inherent risk. Control risk relates to the loss arising out of the inadequacies and incompetence of the companys internal system to effectively manage and protect the assets (Longenecker et al., 2013). Audit Risks Relating to the Business Risks The audit risk pertaining to internal risks is the misstatement of the asset in books of account. It is crucial to identify that the assets are recorded on correct cost basis or not. It must be ensured that the company has capitalized all costs pertaining to the acquisition and continuing use of equipment. Moreover, another audit risk relating to inherent risk is recognition of the complexity of book value computations (Saita, 2010). As far as audit risk in relation to control risk is concerned, it must be made sure that the asset management has been allocated to the correct person and there is sufficient infrastructural backup to support the asset and prevent its wear and tear. References ACCA. 2012. A question of ethics. [pdf]. Available through: https://www.accaglobal.com/content/dam/acca/global/PDF-students/2012s/sa_nov12_p7_ethics.pdf. [Accessed on 22nd April 2017]. Basu., 2010. Fundamentals of Auditing. Pearson Education. Flood, M. J., 2017. Wiley Practitioner's Guide to GAAS 2017: Covering All SASs, SSAEs, SSARSs, and Interpretations. John Wiley Sons. Gray, I. and Manson, S., 2007. The Audit Process: Principles, Practice and Cases. Cengage Learning EMEA. Livne, G., 2011. Threats to Auditor Independence and Possible Remedies. [Online]. Available through: https://www.financepractitioner.com/auditing-best-practice/threats-to-auditor-independence-and-possible-remedies?full#s4. [Accessed on 22nd April 2017]. Longenecker, G. J., Petty, W., Palich, E. L. and Hoy, F., 2013. Small Business Management. Cengage Learning. Saita, F., 2010. Value at Risk and Bank Capital Management: Risk Adjusted Performances, Capital Management and Capital Allocation Decision Making. Academic Press. Williams, T. L., 2016. The Impact of Disclosing Auditor Independence and Tenure on Non-professional Investor Judgment and Decision-making.