Why Should You Work Hard Essay Example for Free

Why Should You Work Hard Essay Have you ever been jealous of someone who is more successful than you? Have you ever think about why could this happen? It is common that employees complain about their work situation, their picky boss, and their outstanding colleagues. In every area, there are several outstanding geniuses. They stay there, and it seems like they can never be surpassed. They are like myths. Have you ever considered why there has always been someone who seems like relax but better than you and stands there forever. However, grumble does not help. Working harder than expectation is necessary for winning respect from others, making individuals valuable, and making an effort to build a stronger country. Losers never know the difference between them and individuals who are successful. Many of these persons hold the opinion that it is unnecessary to work very hard because when lucky arrives, they will success. Some of them keep purchasing for lottery, and they have the mentality of not doing anything but becoming millionaires (Brhel, n. d). However, do they really happy? Landau (2011), a journalist of CNN, said that the lucky do become happier after they winning a numerous prize, but level off soon. Others think that they born with unlucky. One of my classmates complained about the condition of him a week ago. He said that quizzes were too much, he did not have a good foundation of English, and other students were so smart. However, he ignores the point that he does not pay enough attention in class, and it reflected on that he asks me about the assignments after class everyday. Obviously, he did not focus on what instructor said. This attitude might cause failure in his study, even might bring negative influence to his career. Some of citizens criticize a number of celebrities who born with honor intensely. Anyone who comes from a famous family or a famous person gets a head start without making any effort. For instance, the children who were adopted by the movie star Angelina Jolie receive more attention from the public than normal citizens do. Later on we may learn there is nothing unusual about the children, but they are watched from the entire world because of their connections. That is true, and this situation can never be ignored. However, the majority are still ordinary citizens who have to work hard. Thus, one who holds those inappropriate ideas should be denied. Some might suggest that we are required to work hard; as a result, we can be successful employees in different areas in the future. That is true, it is necessary that we work hard and obtain a good payment. However, it is not sufficient just work hard. If you just work hard, you might meet the requirement of teachers or bosses and your classmates or your colleagues might admire you because you are a good person, but you are still for from successful. The reason is that you are in a limited environment where your colleagues are so normal. If you only compare with them, the result will be good, which you meet the requirements and surpass other colleagues. However, no one is going to remember you in the history because you did not bring any change for this company, and you did not do several contributions to this company. At last, you are same as everyone other ordinary employees, or you are one of them. Thus, one who wants to become an outstanding person might want work harder to fight for a better reputation. Therefore, you might think about what to motivate you to become a successful person. It is so significant to win other’s respect in one’s life. One cannot leave without esteem. Further more, work harder is necessary for you to promote yourself. By work harder, you can dig your potential talent and improve your ability of working and dealing with problems. By working hard, you can make contribution to the country. In Obama’s impressive speech, he mentioned that many devices and inventories are created and a great number of literature masterpieces were written in the past. What can we do to devote to the country? That is, work harder than others, make a high goal, and reach it. In conclusion, I would like to suggest that everyone not easily to satisfy with the situation, instead, work harder to meet your goal in your mind and gain respect from others and make an effort for the development of the country. Complaining, being arrogant, being shortsighted are enemies of becoming an outstanding person. Working hard might seems like hard to achieve, but if you keep pushing yourself, miracle might arrive.

Techniques for Evaluation of Evidences in Forensic Casework

Techniques for Evaluation of Evidences in Forensic Casework Modern Techniques Used For the Evaluation of Evidences Collected In Forensic Casework: A Review Abstract In the modern era, many technological developments have been made in the field of science as well as forensic science which stand powerful and strong to overcome the issues involved in forensic casework. In this review, three emerging techniques have been discussed that proved helpful for the forensic analysis. One of them is Stereo lithography which is being used for prototyping purposes which involves fabrication of three dimensional structures (3D modeling) for this purpose some complex mathematical measurements, biological and chemical informational data is required. At the second number, Ambient mass spectrometry (ambient MS) comes which is also a very emerging and powerful method for the identification of explosives materials even at the nanogram levels, for the analysis of pharmaceutical products (e.g. tablets), authentication of ink and document, identification of biological fluids such as urine and blood plasma and also for the testing of metabolites present in breathâ€℠¢s air. Third most widely used technology for glass fragments analysis is Laser Ablation Inductively Coupled Mass Spectrometry (LA-ICP-MS), even for the trace evidence collected from the criminal site. Keywords: Forensic casework, Prototyping, 3D modeling, Ambient MS, metabolites. Introduction These three powerful techniques are mentioned below: Laser Ablation Inductively Coupled Plasma Mass Spectrometry (LA-ICP-MS): Glass elements represent a very valuable class of evidence, even in trace amount. Many other materials that present in trace amount, they are simply moved from victim to defendant and ignored very simply by the accused. While in case of broken glass particles, even minor particles can be proved very helpful to find important ways of solving the hurdle like the direction and speed of the bullets and their impact on the glass that is being analyzed(1). LA-ICP-MS is a very sensitive machine that converts the glass materials into very small size, even up to their atomic size.(2) After that the matching is done of the sample that collected from the crime site. Then the similarities are checked and make the statement about the accused person, on the basis of the evaluation of evidence, collected from a crime site. LA-ICP-MS has another application of detection of non-metals and metals, even they are traces at very min or quantity(3). Stereo lithography: Rapid Prototyping technique that uses a laser beam to develop a sharp image of layer by solidifying or hardening of the photopolymer material(4). It develops images and specific 3D models by combining with Computer Aided Designing (CAD) that includes 3D confirmation point exchanging. In this way it helps to create images.(5) (6) For the analysis of different evidences, different operational 3D models are available. One of them is prototyping that is a very popular and accurate model for the manufacturing of images at high levels(7). CAD plans combine with this machine to generate 3D models in layer by layer sequence.(5, 8) Laser sintering and many other imaging processes are available like stereo lithography which involves the flow or movement of photopolymers like a jet in an inkjet apparatus.(9, 10) Ambient mass spectrometry: Ambient MS technology has been under considerations in this study, as it is the very rapidly emerging method for the identification of surface directly regardless any treatment before analyzing(11). This technology is very speedy and gives accurate results and facilitates as it involves no purification and removal of sample for the surface analysis. At Crime site many evidences present and different identification analysis are being done to study the toxicology and chemical residue concentrations. For this purpose desorption electrospray ionization (DESI)(12, 13),direct analysis in real time (DART)(14), plasma assisted desorption ionization (PADI)(15)and extractive electrospray surface ionization (EESI)(16), techniques play their important part. Working Principle of Technologies: LA-ICP-MS: This process is carried out by ICP-MS machine which involves three steps procedure(17), firstly the sample introduction mechanism in which the sample is being installed to the apparatus, and then the generated ions transfer into plasma and interface tube and last step involves the detection by using mass spectrometer detector.(17)MS was firstly built for the liquid sample analysis but now this technology is being used for gaseous as well as solid materials. A decade ago, solution nebulization (SN) mechanism was being used,(2, 3, 18) often for the introduction of sample into the MS machine for forensic analysis but it involved very lengthy and time consuming protocol , so to overcome this issue now a days ,sample introduction is being done by laser ablation (LA)(19-22). To generate ions of the sample, laser beam is used that focused on the analyzing sample .After that generated ions or ablated elements are further passed out to the next chamber, termed as plasma and MS interface region, digestion and ionization processes are being carried out for the sample in it. At the third stage for the isotopic and elemental examination, the generated ions by second chamber are transferred to the mass spectrometer detector. Then MS detector collects the ions and separates them on the basis of their charge to mass ratio and builds an analysis on that base identification of the unknown samples is done. Accordingly, solution nebulization (SN) requires high amount of sample to being analyzed even in milligrams (23-27), while some micrograms of the sample in quantity are just enough for laser ablation (LA) method. The main advantage of using laser ablation (LA) is no risk of contamination and loss of sample. Through a study, it is confirmed that laser ablation required only minimum 0.9 ÃŽ ¼g mass of sample for forensic glass analysis, while for SN system this amount range exceeded up to 500 ÃŽ ¼g to 2000 ÃŽ ¼g. Stereo lithography: Exposure of specific lengths of radioactive rays to the liquid polymer can converted it into the solid phase very quickly in this replication based process.(28) Ultra violet (UV) of very intensity is being fallen on the liquid layer of the photopolymer. By the UV light focusing onto the sample, some chemical changes occur that converts the liquid sample into the solid phase. This process involves the drawing of layers with the use of UV light onto the liquid sample surface(29). The conversion of liquid phase into solid phase is due to polymerization of the sample by UV light. This technique completes its process with the combination of different computer soft wares like CAD and CAE. Different types of liquid photopolymers are currently available that are being utilized for stereo lithography.(5) Many polymers are very strong, can resist in high temperature condition and low moisture situations. Oxygen inhibition is the big short coming that is being faced in prototyping technique by acrylates which are cured by UV rays. With the use of cationic and polymerization,(30) the hybrids are become able to test different types of liquid samples and this test involves the use of UV light. FDA gave approval to use some materials for these purposes are epoxy based material, rubbers and silicon like materials etc. Many other materials like nylon, polycarbonate, ABS and some type of resins are available in the market that can be used in the stereo lithography apparatus. In 1988, this system was developed for the forensic analysis. Ambient mass spectrometry: Cooks and co-researchers developed an ambient desorption method that involves desorption and ionization of sample collected from crime site, with the help of electrospray machine. For the identification of biological samples(31, 32), environmental study(33) and to check the pharmaceuticals products validity(34), in the field of forensics very modified techniques are settled that show accurate results, one of them is DESI as shown in Figure 1.(a)(35-37). For the chemical residues analysis as well as drugs of accused, a new approach was developed alongside the DESI termed as DART by Cody and his partners, although DESI is a very sensitive and accurate method(38). Ionization of particles is done by the ejection of nitrogen and helium light onto the surface in DART method as shown in Figure 1. (b). McCoustra developed a new emerging method that ionizes the material with the use of plasma source, termed as PADI as shown in Figure 1. (c). Zenobi, a scientist settled an instrument known as EESI to ionize the materials or particles with the use of directly inserted gal with full speed into the electro spray region of the mass spectrometry apparatus, in which the desorption of particles is done by the continuous flow of gas and this method helps to analyze the liquids and other solutions(39).   Ã‚   (a) (b) (c) Figure1. Schematics of source: (a) DESI (b) DART (c) PADI Applications in Forensics Forensic glass Analysis: Recently, FBI and other forensics groups have been involved in the usage of LA-ICP-MS as it has major application of analysis of broken glass, collected from a crime site, although this technology requires very big amount to run. Stereo lithography: It has current issues related applications like to study the anatomy of the body shape, it’s very useful in surgeries development (e.g. orthopedic) (5).For the development of prosthetic devices , stereo lithography’s use have been increased quite prominently . MRI data analysis and identification of bone injury produced by trauma have been carried out in recent time by this method. Identification of metabolites from breath: As the breath includes so many types of metabolites through which a lot of information about an accused can be generated. Metabolites can give information about meals and recently use of drug or alcohol by the suspect and it can also recognize the biomarkers(40). Ink analysis and document verification: The identification of inks used in writing of the documents or any other confidential report can prove the authenticity of the document in the law court. Ingredients of ink like organic solvents are separated using liquid chromatography and then further analyzed by mass spectrometry(34, 41). Conclusion In this article, we review the possible potential of different forensic analysis techniques for the evaluation of evidences, collected from criminal site. LA technique shows powerful potential for forensic glass analysis(42). DESI clearly illustrates the identification of biological samples, environmental study and to check the pharmaceuticals products validity(34). Stereo lithographic techniques are more precisely and accurately used for MRI data analysis(5). These emerging techniques will also play their key role to solve the issues related to forensic casework. . References 1.Suzuki Y, Sugita R, Suzuki S, MARUMO Y. Forensic Discrimination of Bottle Glass by Refractive Index Measurement and Analysis of Trace Elements with ICP-MS. Analytical sciences. 2000;16(11):1195-8. 2.Rodriguez-Celis E, Gornushkin I, Heitmann U, Almirall J, Smith B, Winefordner J, et al. Laser induced breakdown spectroscopy as a tool for discrimination of glass for forensic applications. Analytical and bioanalytical chemistry. 2008;391(5):1961-8. 3.Castro W, Trejos T, Naes B, Almirall JR. Comparison of high-resolution and dynamic reaction cell ICP-MS capabilities for forensic analysis of iron in glass. Analytical and bioanalytical chemistry. 2008;392(4):663-72. 4.Joe Lopes A, MacDonald E, Wicker RB. Integrating stereolithography and direct print technologies for 3D structural electronics fabrication. Rapid Prototyping Journal. 2012;18(2):129-43. 5.Puri PM, Khajuria H, Nayak BP, Badiye A. Stereolithography: Potential Applications in Forensic Science. Research Journal of Engineering Sciences ___________________________________________ ISSN. 2012;2278:9472. 6.Vanezis P, Vanezis M, McCombe G, Niblett T. Facial reconstruction using 3-D computer graphics. Forensic science international. 2000;108(2):81-95. 7.Ito Y, Nakahashi K. Direct surface triangulation using stereolithography data. AIAA journal. 2002;40(3):490-6. 8.Logan Jr E. Handbook of turbomachinery: CRC Press; 2003. 9.Nizam A, Gopal R, Naing L, Hakim A, Samsudin A. Dimensional accuracy of the skull models produced by rapid prototyping technology using stereolithography apparatus. Orofacial Sciences. 2006;1:60-6. 10.Kang H-W, Park JH, Cho D-W. A pixel based solidification model for projection based stereolithography technology. Sensors and Actuators A: Physical. 2012;178:223-9. 11.Author A. Ambient mass spectrometry. Royal Society of Chemistry; 2010. 12.Takats Z, Wiseman JM, Gologan B, Cooks RG. Mass spectrometry sampling under ambient conditions with desorption electrospray ionization. Science. 2004;306(5695):471-3. 13.Cooks RG, Ouyang Z, Takats Z, Wiseman JM. Ambient mass spectrometry. Science. 2006;311(5767):1566-70. 14.Cody RB, Laramà ©e JA, Durst HD. Versatile new ion source for the analysis of materials in open air under ambient conditions. Analytical Chemistry. 2005;77(8):2297-302. 15.Ratcliffe LV, Rutten FJ, Barrett DA, Whitmore T, Seymour D, Greenwood C, et al. Surface analysis under ambient conditions using plasma-assisted desorption/ionization mass spectrometry. Analytical chemistry. 2007;79(16):6094-101. 16.Chen H, Sun Y, Wortmann A, Gu H, Zenobi R. Differentiation of maturity and quality of fruit using noninvasive extractive electrospray ionization quadrupole time-of-flight mass spectrometry. Analytical chemistry. 2007;79(4):1447-55. 17.Allen T, Scranage J. The transfer of glass—part 1: Transfer of glass to individuals at different distances. Forensic science international. 1998;93(2):167-74. 18.Trejos T, Almirall JR. Effect of fractionation on the forensic elemental analysis of glass using laser ablation inductively coupled plasma mass spectrometry. Analytical chemistry. 2004;76(5):1236-42. 19.Mokgalaka N, Gardeaà ¢Ã¢â€š ¬Ã‚ Torresdey J. Laser ablation inductively coupled plasma mass spectrometry: principles and applications. Applied Spectroscopy Reviews. 2006;41(2):131-50. 20.Watling R, Lynch B, Herring D. Use of Laser Ablation Inductively Coupled Plasma Mass Spectrometryfor Fingerprinting Scene of Crime Evidence. J Anal At Spectrom. 1997;12(2):195-203. 21.Schmidt T, Surmann J, Stephanowitz H, Hoffmann E. Identification of pharmaceutical glasses by laser ablation ICP-MS. Die Pharmazie. 2001;56(11):852-6. 22.Trejos T, Montero S, Almirall JR. Analysis and comparison of glass fragments by laser ablation inductively coupled plasma mass spectrometry (LA-ICP-MS) and ICP-MS. Analytical and bioanalytical chemistry. 2003;376(8):1255-64. 23.Becker JS, Dietze H-J, McLean JA, Montaser A. Ultratrace and isotope analysis of long-lived radionuclides by inductively coupled plasma quadrupole mass spectrometry using a direct injection high efficiency nebulizer. Analytical chemistry. 1999;71(15):3077-84. 24.Sharp BL. Pneumatic nebulisers and spray chambers for inductively coupled plasma spectrometry. A review. Part 2. Spray chambers. J Anal At Spectrom. 1988;3(7):939-63. 25.Kahen K, Jorabchi K, Gray C, Montaser A. Spatial mapping of droplet velocity and size for direct and indirect nebulization in plasma spectrometry. Analytical chemistry. 2004;76(24):7194-201. 26.Mora J, Maestre S, Hernandis V, TodolÄ ± JL. Liquid-sample introduction in plasma spectrometry. TrAC Trends in Analytical Chemistry. 2003;22(3):123-32. 27.Trujillo IS, Alonso EV, de Torres AG, Pavà ³n JMC. Development of a solid phase extraction method for the multielement determination of trace metals in natural waters including sea-water by FI-ICP-MS. Microchemical Journal. 2012;101:87-94. 28.Gauvin R, Chen Y-C, Lee JW, Soman P, Zorlutuna P, Nichol JW, et al. Microfabrication of complex porous tissue engineering scaffolds using 3D projection stereolithography. Biomaterials. 2012;33(15):3824-34. 29.Zheng X, Deotte J, Alonso MP, Farquar GR, Weisgraber TH, Gemberling S, et al. Design and optimization of a light-emitting diode projection micro-stereolithography three-dimensional manufacturing system. Review of Scientific Instruments. 2012;83(12):125001. 30.Chin Ang K, Fai Leong K, Kai Chua C, Chandrasekaran M. Investigation of the mechanical properties and porosity relationships in fused deposition modelling-fabricated porous structures. Rapid Prototyping Journal. 2006;12(2):100-5. 31.Manicke NE, Wiseman JM, Ifa DR, Cooks RG. Desorption electrospray ionization (DESI) mass spectrometry and tandem mass spectrometry (MS/MS) of phospholipids and sphingolipids: ionization, adduct formation, and fragmentation. Journal of the American Society for Mass Spectrometry. 2008;19(4):531-43. 32.Shin Y-S, Drolet B, Mayer R, Dolence K, Basile F. Desorption electrospray ionization-mass spectrometry of proteins. Analytical chemistry. 2007;79(9):3514-8. 33.Chen H, Li M, Zhang Y-P, Yang X, Lian J-J, Chen J-M. Rapid analysis of SVOC in aerosols by desorption electrospray ionization mass spectrometry. Journal of the American Society for Mass Spectrometry. 2008;19(3):450-4. 34.Green F, Salter T, Stokes P, Gilmore I, OConnor G. Ambient mass spectrometry: advances and applications in forensics. Surface and Interface Analysis. 2010;42(5):347-57. 35.Cotte-Rodrà ­guez I, Takà ¡ts Z, Talaty N, Chen H, Cooks RG. Desorption electrospray ionization of explosives on surfaces: sensitivity and selectivity enhancement by reactive desorption electrospray ionization. Analytical chemistry. 2005;77(21):6755-64. 36.Justes DR, Talaty N, Cotte-Rodriguez I, Cooks RG. Detection of explosives on skin using ambient ionization mass spectrometry. Chem Commun. 2007(21):2142-4. 37.Cotte-Rodriguez I, Hernandez-Soto H, Chen H, Cooks RG. In situ trace detection of peroxide explosives by desorption electrospray ionization and desorption atmospheric pressure chemical ionization. Analytical chemistry. 2008;80(5):1512-9. 38.Gross JH. Ambient mass spectrometry. Mass spectrometry: Springer; 2011. p. 621-49. 39.Takats Z, Wiseman JM, Cooks RG. Ambient mass spectrometry using desorption electrospray ionization (DESI): instrumentation, mechanisms and applications in forensics, chemistry, and biology. Journal of Mass Spectrometry. 2005;40(10):1261-75. 40.Zhu L, Gamez G, Chen HW, Huang HX, Chingin K, Zenobi R. Realà ¢Ã¢â€š ¬Ã‚ time, onà ¢Ã¢â€š ¬Ã‚ line monitoring of organic chemical reactions using extractive electrospray ionization tandem mass spectrometry. Rapid Communications in Mass Spectrometry. 2008;22(19):2993-8. 41.Ifa D, Gumaelius L, Eberlin L, Manicke N, Cooks R. Forensic analysis of inks by imaging desorption electrospray ionization (DESI) mass spectrometry. Analyst. 2007;132(5):461-7. 42.Dodds AJ, Pollock EM, Land DP. Forensic Glass Analysis by LA-ICP-MS: Assessing the Feasibility of Correlating Windshield Composition and Supplier. 2010.

Merchant of Venice Essay: Universal Elements -- Merchant Venice Essays

The Universal Elements of Merchant of Venice  Ã‚      Shakespeare’s Merchant of Venice contains many themes and elements that are considered timeless or universal. Samuel Taylor Coleridge defines a timeless or universal element as a â€Å"representation of men in all ages and all times.†Ã‚   A universal element is relevant to the life of every human being – it is universal. The first major theme that plays an important role in the play is the Christians’ prejudice against the Jews. A second important theme is the attitude toward money.   Perhaps the most important theme of the play is the love between people. This love can occur between the same sex, or the opposite sex, platonic or romantic.   In Merchant of Venice, the three timeless elements are prejudice, money, and love.    The first theme is that religious intolerance and prejudice play destructive roles in the book. Even to this day, there is racism and prejudice in schools about race and religion. Antonio, as a true Christian, has often condemned moneylenders. He knows that since the early twelfth century, Christians are forbidden by the Church to lend money for profit. Shylock, as a Jew, does not consider his money-lending and overwhelming interest to be a sin in any manner. In fact, he considers his earnings through money lending as the gift of God. He appeals to and quotes the Scriptures in defense of his profession. Shylock and the other Jewish moneylenders are essential to the prosperity of the merchant community, but they are also outcasts as human beings and as Jews.   Shylock often shows his dislike to the Christians; â€Å"I hate him for he is a Christian†, (Act I, Sc. III, L. 38). The Christians ridicule and hate the Jewish moneylende... ...o, who she cares about for the sake of Bassanio. Jessica gives up her family ties to marry Lorenzo. Even Gratiano and Nerissa are devoted to one another. The play is truly about the happiness that true love brings.    In this play, three timeless elements that are very relevant today and throughout history are prejudice, money, and love. Shakespeare included many examples of all these themes in his play. Bassanio, Antonio, Gratiano, Lorenzo, Portia, and Shylock are the main representatives of these themes. You could take anyone in history and compare him or her to anyone in this play. An example of this would be the prejudice and mean spirit that both Shylock and Hitler share. Shakespeare did a very good job showing these elements in real life scenarios. Samuel Taylor Coleridge put it perfectly; this play is a â€Å"representation of men in all ages and all times.†

Prejudice in America Essay example -- Prejudice United States

Prejudice, the Spoil of Life I was born and raised in Europe. I have learned from my history books that there were freedom and equality in the United States. I learned that, among many other rights, people enjoy freedom of religion and freedom of speech - the rights that were envied by millions of people of the Eastern Block countries. When I came to the United States, I truly believed in the truthfulness of these terms. To my complete satisfaction, my experience taught me the existence of these facts. However, I became disappointed in my surroundings, when I was forced to recognize that a portion of people were not free of prejudice. "Prejudice," Gordon Allport writes, "is thinking ill of others without sufficient warrant" (Allport, qtd. in Rottenberg and Winchell 81). This short definition helped me to discover that, regardless of race, color, national origin, or gender, people share a universally existing problem: prejudice. Despite of my experience regarding prejudice, many people believe that prejudice does not exist, and one should not interpret the opinion of others as prejudice. These people reason that it is their right to express their opinions. However, I do not agree with this judgment. Let me bring Gordon Allport's essay of "The Nature of Prejudice," and his observation of the types of prejudice to my defense. According to Allport, who summarized the different types of prejudices and defined prejudice in his essay, some people feel dislike against minorities, but they are not able to explain their reasoning, however. Allport found that this dislike is a mannerism taught by society and surfaces in their "treatment to Negroes" (Allport, qtd. in Rottenberg and Winchell 80). Others, who live "in various parts of ... ...e years, but I still receive unfair treatment at times. Besides some occasional unfairness, the majority of people find my heritage rather interesting than controversial. My experience is only one example of the thousands of incidents against people. No matter where I look, I see unfair treatment all over the world. Regardless of the continent or culture, nobody is exempt from biases. But I cannot blame people carrying this disease because any average community has to rely on a limited amount of knowledge. However, and my experience is the best example, it takes time, effort, and courage to reveal causes and reasoning to draw up a conclusion so that the public would have a full understanding of the historical background of any newcomer. Works Cited Rottenberg, Annette T., and Donna Haisty Winchell. Elements of Argument. 8th. Boston: Bedford/St Martin's, 2006. Prejudice in America Essay example -- Prejudice United States Prejudice, the Spoil of Life I was born and raised in Europe. I have learned from my history books that there were freedom and equality in the United States. I learned that, among many other rights, people enjoy freedom of religion and freedom of speech - the rights that were envied by millions of people of the Eastern Block countries. When I came to the United States, I truly believed in the truthfulness of these terms. To my complete satisfaction, my experience taught me the existence of these facts. However, I became disappointed in my surroundings, when I was forced to recognize that a portion of people were not free of prejudice. "Prejudice," Gordon Allport writes, "is thinking ill of others without sufficient warrant" (Allport, qtd. in Rottenberg and Winchell 81). This short definition helped me to discover that, regardless of race, color, national origin, or gender, people share a universally existing problem: prejudice. Despite of my experience regarding prejudice, many people believe that prejudice does not exist, and one should not interpret the opinion of others as prejudice. These people reason that it is their right to express their opinions. However, I do not agree with this judgment. Let me bring Gordon Allport's essay of "The Nature of Prejudice," and his observation of the types of prejudice to my defense. According to Allport, who summarized the different types of prejudices and defined prejudice in his essay, some people feel dislike against minorities, but they are not able to explain their reasoning, however. Allport found that this dislike is a mannerism taught by society and surfaces in their "treatment to Negroes" (Allport, qtd. in Rottenberg and Winchell 80). Others, who live "in various parts of ... ...e years, but I still receive unfair treatment at times. Besides some occasional unfairness, the majority of people find my heritage rather interesting than controversial. My experience is only one example of the thousands of incidents against people. No matter where I look, I see unfair treatment all over the world. Regardless of the continent or culture, nobody is exempt from biases. But I cannot blame people carrying this disease because any average community has to rely on a limited amount of knowledge. However, and my experience is the best example, it takes time, effort, and courage to reveal causes and reasoning to draw up a conclusion so that the public would have a full understanding of the historical background of any newcomer. Works Cited Rottenberg, Annette T., and Donna Haisty Winchell. Elements of Argument. 8th. Boston: Bedford/St Martin's, 2006.

To Kill a Mockingbird by Harper Lee :: To Kill a Mockingbird Essays

Irony is the opposite of what is and what seems to be. Harper Lee uses irony in her novel To Kill A Mockingbird on several occasions to illustrate the difference between appearance versus reality. An example of this is the cementing of the tree.   Ã‚  Ã‚  Ã‚  Ã‚  Jem and Scout received many gifts from the oak tree like: chewing gum, a ball of twine, soap carvings of Jem and Scout, a spelling medal, Indian-heads, and a pocket watch. Jem and Scout write the gift-giver a thank you note intending to put it in the tree hole the very next day. When they arrive at the tree they noticed that the hole had been cemented. Jem and Scout asked Mr. Radley why he filled the hole with cement and his reply was, 'Tree's dying. You plug 'em with cement when they're sick. You ought to know that, Jem'; (pg. 67). Later that same day Scout finds Jem crying because he had realized that Mr. Radley was preventing his brother Boo from pursuing a friendship with them. The difference between appearance and reality comes into affect. First, Mr. Radley tells Jem and Scout that he cemented the tree because it was sick when it was not. Secondly, Jem realized that Mr. Radley had lied just to keep Boo from having any friends from the outside world. Harper Lee uses irony when Aunt Alexandra hosts the missionary circle.   Ã‚  Ã‚  Ã‚  Ã‚  The ladies that attended Aunt Alexandra's missionary circle acted as hypocrites. She says, '...I made a pledge in my heart. I said to myself, when I go home I'm going to give a course on the Mrunas and bring J. Grimes Everett's message to Maycomb...'; (pg. 233-234). The are speaking with compassion of neglected Blacks somewhere in Africa while treating the Negroes that live in and around Maycomb with very little respect. Later in the conversation Mrs. Merriweather tells Scout, 'Out there in J. Grimes Everett's land there's nothing but sin and squalor'; (pg. 234). Harper Lee was showing us the difference between appearance and reality at the missionary circle. The ladies feel sorry for the Blacks in Africa but not the ones in Maycomb. They are both black, what difference does it make where they live? All the Blacks in Maycomb country are being prejudiced against by all the whites. A lesson on democracy teaches us that even whites can become prejudiced against other whites.   Ã‚  Ã‚  Ã‚  Ã‚  Cecil Jacobs talks about his current event article about Adolf Hitler persecuting

Fashion from Luxury? the Impact of the Masstige

From Fashion to Luxury? The impact of the â€Å"masstige† Integrated Communication assignement Msc of LFM 2011-2012 Justine Leupe Agenda 1. INTRODUCTION OF THE TOPIC – Definition of â€Å"Masstige† phenomenon – Reasons of the â€Å"Masstige† apparition – Examples 2. ADVANTAGES – Mass market brands advantages – Luxury brands & designers’ advantages – Consumers’ advantages 3. RISKS – Loss of Brand identity – Luxury Democratization risks Introduction of the topic  « MASSTIGE  » definition ? n. A class of products that are affordable for the general consumer but positioned as luxury goods. â€Å"Masstige is a marketing term meaning downward brand extension. The word is a portmanteau of the words mass and prestige and has been described as prestige for the masses. † ? Masstige products are defined as â€Å"premium but attainable,† and there are two key tenets: ? ? They are consider ed luxury or premium products. They have price points that fill the gap between mid-market and super premium. ? Masstige VS Co-branding ? Co-branding is a partnership between two brands, while â€Å"masstige† only works between a luxury brand and a consumer brand. Sources: http://en. wikipedia. rg/wiki/Masstige Reasons of the  « Masstige  » apparition ? It follows the trend of Luxury democratization. ? The European textile market is one of the first victims of globalization resulting in textiles and cheap labor from China. ? Hypercompetitive market: Europe (135 billion euros), USA (100 billion euros), China and Japan (35 billion euros). ? It is in this uncertain environment that brands have realized the need to adapt and be creative to stay competitive. ? From the perspective of consumer brands that distribute the final products, â€Å"masstige† is to boost sales during quiet periods. For the luxury brand, the association operations are great opportunities to reach a wider target by keeping its image and credibility. â€Å"Masstige† Key factors of success ? Collaboration between luxury brands or fashion designer ? Adoption of specific codes of consumer’ brands communication and adapting them according to the market ? Luxury brands generally use one worldwide speech. ? Ephemeral nature of business operations which rely on the announcement effect ? Appeal of luxury brand muses ? Use of the Karl Lagerfeld muse, Baptiste Giabiconi, to promote the collection for Hogan Target younger and more female consumers than Luxury goods  « Masstige  » examples ? 1993: Kookai with Karl Lagerfield & Sonia Rykiel ? The  « Kookaisme  » advertising campaign  « Masstige  » examples ? 2005: Motorola by Dolce & Gabbana ? Design of the RAZR V3i. Limited edition  « Masstige  » examples ? 2006: Rossignol by Jean-Charles de Castelbajac ? Design of a Ski clothes collection for Men & Women  « Masstige  » examples ? 2008: Evian by Jean-Pau l Gaultier ? Design of a limited edition bottle  « Masstige  » examples ? 2010: Lanvin for H&M ? 2011: Versace for H&M Impact of  « Masstige  » Its advantages & Risks Consumer brand’ advantages Example of Karl Lagerfeld for H&M (2004): ? Boost sales during quiet period ? Operation launched in November, just after the  « back to school  »period and before the Holiday season ? Sales increase of 24% in November 2004 comparing to November 2003 ? Biggest monthly increase since October 2002 ? Karl Lagerfeld operation represents between 6 to 8 points of the 24%. ? Capitalize on the prestigious image of the luxury brand associated Sources: http://lesevolutions. blogspot. om/2008/04/masstige. html Luxury brand or designer’ advantages Example of Karl Lagerfield for H&M (2004): ? Reach a wider target by preserving its brand image and credibility in the luxury industry ? Beneficiate of the well-targeted and wide distribution network of H&M ? Allow luxury brands and designers to break into the accessible luxury segment through a one shot operation ? Increase brand awareness thanks to a high media exposure short term strategy Consumer’ advantages Example of Karl Lagerfield for H&M (2004): ? Access to products signed by uxury brands and famous designers at affordable prices: ? Consumers can access to products which are not counterfeits, but inspired by the High luxury with a high aesthetic value ? Prices based on the current prices of H&M products ; minimum price of 20â‚ ¬ for a product designed by Karl Lagerfeld ? With such a price positioning, H&M creates a first blurring of boundaries between mass market and luxury in the minds of consumers. ? Allows segments of middle-income people to get in touch with the complex world of symbols associated with the designer. Masstige† Risks ? Loss of brand identity ? Loss of brand imaginative faculty ? Loss of products’ psychic value ? Devaluation of the brand ? Dilution of the brand to compete ? Impairment of brand image ? The disappointment of a client on an entry-level product may rub off quickly on the ov erall brand. â€Å"Masstige† Risks ? Confusion risk between the consumer brands and the luxury brands associated ? Loss of the luxury dimension in the mind of consumers ? Loss of the luxury brand’ core customers who feels betrayed by their favorite brand ? They Looks for exclusivity, originality and quality ? Excessive demand of â€Å"masstige† could put a luxury brand at risk. ? A too wide diffusion can lead to a trivialization of the brand ? Consumers will not accept to pay a higher price. ? The consistency of the brand may be affected. CONCLUSION ? The enthusiasm of the public for this type of operation is a testament to the success of â€Å"masstige†. ? The study of luxury consumer behaviors nowadays , shows there is the passage of a daily consumption by an elite consumer to a punctual consumption by a very large number. The punctual clientele is young and composed of managers and students who they are called â€Å"excursionists. † The â€Å"masstige† is a way to introduce them to the luxury and make them adopt certain habits in order to have them as customers tomorrow. ? If â€Å"Masstige† represents many opportunities for both, it also represents some risks especially for the luxury brand associ ated. ? â€Å"Masstige† can put luxury brands at risks but it could also represent, â€Å"the third way† mixing â€Å"Cheap and Prestige†. Thanks for your attention!

Accounting Information Systems Research Paper Essay

Abstract The Sarbanes-Oxley Act of 2002 (SOX) was enacted into law in 2002 in the wake of corporation financial reporting scandals involving large publicly held companies. SOX instituted new strict financial regulations with the intent of improving accounting practices and protecting investors from corporate misconduct. SOX requires corporate executives to vouch for the accuracy of financial statements, and to institute and monitor effective internal controls over financial reporting. The cost of implementing an effective internal control structure are onerous, and SOX inflicts opportunity costs upon an enterprise as executives have become more risk adverse due to fears of incrimination. The Public Company Accounting Oversight Board (PCAOB) was created by SOX to oversee the accounting process and dictate independence requirements for auditors and auditing committees. The PCAOB proposed regulations must be approved by the SEC before they are enacted. Since the passage of SOX, the IT department has become critical in designing and implementing the internal controls in company accounting information systems. The Information Technology Governance Institute (ITGI) created a framework called Control Objectives for Information and Related Technology (COBIT) to provide guidance for companies to implement and monitor IT governance. Accounting Information Systems Research Paper The Sarbanes-Oxley Act of 2002 changed the landscape of corporate financial reporting and auditing. In the wake of corporate reporting scandals, Congress decided the accounting profession was unable to self-regulate, and The Sarbanes-Oxley Act of 2002 was signed into law. The law addresses corporate greed and dishonesty by requiring companies to implement extensive internal control procedures to deter fraud and hold corporate executives accountable. The Public Company Accounting Oversight Board is the enforcement arm of the legislation, and is under the authority of the SEC to oversee accounting and auditing processes. Public companies are required  integrate internal controls in their accounting information systems to ensure data validity and security. The Sarbanes-Oxley Act of 2002 In the aftermath of several corporate financial reporting scandals involving large publicly held companies such as Enron, WorldCom, and Tyco, the United States Congress passed the Sarbanes-Oxley Act of 2002 and enacted it into law on July 30, 2002. The Sarbanes-Oxley Act (SOX) takes its name from its two primary congressional sponsors, Representative Michael Oxley (R-OH) and Senator Paul Sarbanes (D-MD) (Hoffman, 2005, p. 3). SOX instituted new strict financial regulations with the intent of improving accounting practices and protecting investors from corporate misconduct. The law is intended to protect stakeholders from corporate greed, fraud, and misleading financial reporting. SOX legislation tackles several important concerns including corporate responsibility, internal controls, auditor independence, financial disclosures, criminal and fraud liability, conflicts of interest, and corporate tax returns (Moffett and Grant, 2011, p. 3). Under the law, independent auditors and corporate officers of publicly traded companies must affirm both the accuracy of the financial statements and their supporting processes and data (Hoffman, 2005, p. 3). The law requires corporate officers to vouch for the effectiveness of the company’s internal controls and to be honest and transparent in financial reporting. SOX is organized under eleven titles, with the majority of the compliance principles written under sections 302, 401, 404, and 409 (A Guide to the Sarbanes-Oxley Act, 2006). Section 302 requires company officers to certify the truthfulness and completeness of quarterly and annual reports. Additionally, the signing officers are responsible for establishing and maintaining the internal controls, and must have evaluated the effectiveness of the controls within 90 days prior to certifying the financial statements (Hoffman, 2005, p. 4). Section 401 of SOX requires corporations to issue financial statements that are compl ete and accurate and include all material off-balance sheet obligations or liabilities (A Guide to the Sarbanes-Oxley Act, 2006). This regulation was instituted to prevent public corporations from hiding liabilities from investors, and thus artificially inflating stock prices. Section 404 requires public companies to establish internal controls and report annually on their effectiveness over financial  reporting. The CFO and CEO are held personally responsible for the internal controls via the requirement to sign a statement certifying the adequacy of the internal control system (Moffett and Grant, 2011, p. 3). Additionally, the company’s independent auditor must issue an attestation regarding management’s assessment of the internal structure as part of the company’s annual report (Bloch, 2003, p. 68). Material changes to a company’s financial condition or operations must be disclosed to the public in a timely manner under the provisions of Section 409. Rapid disclosure applies to all types of company information – i.e. product recalls, personnel changes, or loss of a major customer (Hoffman, 2005, p. 4). Internal Controls Effective internal controls protect a company’s assets, maintain compliance, improve operations, prevent fraud, and promote accuracy in financial reporting. In 1992 the Committee of Sponsoring Organizations of the Treadway Commission (COSO) designed an internal control framework of five components: the control environment, risk assessment, control activities, information and communication, and monitoring (Moffett et al, 2011, p. 3). Companies use this framework to implement internal control systems tailored to their own needs. No internal control system is infallible, however, effective controls provide reasonable assurance company assets are protected and financial reporting is accurate. Section 404 compliance. Section 404 mandates that Securities and Exchange Commission (SEC) registered companies implement and maintain adequate internal control procedures for financial reporting, and also appropriately assess and report on the internal controls’ effectiveness (Conway, 2003, p. 19). Company executives and audit committees are expected to take an active role in defining and evaluating the internal control structure and procedures. The COSO internal control framework is widely accepted as the best criteria for evaluation of a company’s internal control structure. Documentation of internal control procedures is essential to the evaluation process. Documentation provides evidence that controls have been identified and can be monitored. All relevant financial statement assertions and each of the five COSO internal control components should be documented. When documentation is lacking or nonexistent, independent auditors will report either a significant deficiency or material weakness in internal control (Conway, 2003, p. 19). Furthermore, documentation provides evidence that management applies wisdom to protecting company assets and instills integrity in financial reporting in a way that is pleasing to the Lord, as affirmed in Proverbs 24:3, â€Å"By wisdom a house is built, and through understanding it is established† (New International Version). Internal controls should be evaluated to determine whether they are operating effectively and to substantiate management’s assertion on the adequacy of the controls. Internal control testing and results should be documented, with deficiencies noted and remediation plans identified (Conway, 2003, p. 19). Upon completion of the evaluation process, management prepares its assertion on the effectiveness of internal control over the financial reporting process. As part of the independent audit, the external auditor will test and evaluate the internal control system, and subsequently attest to management’s assertion regarding internal controls. Section 404 impact on small business. One of the biggest concerns to small firms is the onerous cost of implementing Section 404 on internal controls. Companies have seen audit fees increase by as much as 30% due to tougher accounting and auditing standards required by SOX (Solomon & Bryan-Low, 2004). In addition to external auditing expenses, the cost of hiring employees to create, implement and monitor Section 404 compliant internal controls can be burdensome to small businesses. In addition to the financial burden created by SOX compliance, SOX imposes significant opportunity cost on corporations by making executives more risk-adverse by instilling in managers a fear of incrimination (Vakkur, McAfee, & Kipperman, 2010, p. 19). SOX inflicts extremely punitive measures on corporate executives to include penalties, incrimination, private litigation, and potential labor market penalties (Ahmed, McAnally, Rasmussen & Weaver, 2010, p. 354). When managers’ time is consumed with regulatory compliance, they are not focused on new-product development or growing the business, resulting in lower profits and reduced marketplace competitiveness. The PCAOB The Public Company Accounting Oversight Board (PCAOB) was created by the Sarbanes-Oxley Act to oversee the accounting process and dictate independence requirements for auditors and auditing committees (Kim, 2003, p. 236). In order to curb the system of accountants’ self-regulation, only two of the five members of the PCAOB may be current or former certified public accountants. The PCAOB conducts annual quality inspections of accounting firms that audit more than one hundred companies and triennial inspections of all other accounting firms (Kim, 2003, p. 241). The PCAOB has the authority to conduct special inspections of accounting firms at any time, and can impose sanctions on an accountant or accounting firm if the Board finds unreasonable failure to supervise any person associated with auditing or quality control standards (Kim, 2003, p. 241). The SEC maintains authority over the PCAOB, and must approve PCAOB proposed regulations in order for them to become effective. PCAOB Pronouncements Pronouncements related to accounting information systems. Auditing Standard No. 12, â€Å"Identifying and Assessing Risk of Material Management,† addresses the auditor’s requirement to understand the company’s information system, including related business processes, relevant to financial reporting. This includes understanding transactions that are significant to the financial statements, and the procedures by which these transactions are initiated, authorized, processed, recorded, and reported. The auditor is to obtain understanding of related accounting records, supporting information, and specific accounts that are used to initiate, authorize, process and record transactions. The auditor should understand how the information system captures events and conditions that are important to the financial statements and how information technology affects the company’s flow of transactions. Additionally, the auditor should become knowledgeable about the companyà ¢â‚¬â„¢s period end financial reporting process, including general ledger procedures, application of accounting principles, procedures used to process and record journal entries and adjustments, and procedures for preparing financial statements and related disclosures (Auditing Standard No. 12, 2010). Pronouncements related to internal controls. Auditing Standard No. 5, â€Å"An Audit of Internal Control over Financial Reporting that  is Integrated with an Audit of Financial Statements,† establishes requirements and provides direction for audit engagements of management’s assessment of the effectiveness of internal control over financial reporting that is part of a financial statement audit. Effective internal control over financial reporting provides reasonable assurance regarding the reliability of financial reporting and related financial statements. The auditor is required to plan and perform the audit to obtain appropriate evidence about whether material weaknesses exist in the internal control over financial reporting. General standards apply in the audit, including technical proficiency as an auditor, independence, due professional care, and professional skepticism. The auditor prepares and signs a report expressing whether the company maintained effective internal control over financial reporting that is dated and issued in conjunction with the report on the audited financial statements (Auditing Standard No. 5, 2007). Auditing pronouncements. SOX authorized the PCAOB to establish auditing and professional practice standard to be employed by registered public accounting firms. Auditor compliance is mandatory. On an interim basis, the PCAOB has adopted the generally accepted auditing standards as described in the American Institute of Certified Public Accountants’ Auditing Standards Board’s Statement on Auditing Standards No. 95, Generally Accepted Auditing Standards, in existence on April 16, 2003 (Auditing, 2003). Ethics and independence pronouncements. In accordance with Rule 3520, the registered accounting firm and auditors must be independent of the firm’s audit client throughout the audit and the engagement period. In accordance with Rule 3500T, the registered accounting firm and auditors shall comply with ethics standards as written in AICPA’s Code of Professional Conduct Rule 102, and interpretations and rulings as in existence on April 16, 2003 (Ethics & Independence, 2003). Quality control pronouncements. In April 2003 the PCAOB adopted as interim quality control standards the AICPA’s Auditing Standards Board’s Statements on Quality Control Standards, as in existence on April 16, 2003. The section requires that certified public accounting firms shall have a system of quality control for its accounting and auditing practice that ensures services are completely delivered and adequately supervised. Firm personnel are to comply with applicable professional standards and the firm’s standards of quality (Quality Control, 2003).  Attestation pronouncements. In April 2003 the PCAOB adopted as interim attestation standards the AICPA’s Auditing Standards Boardâ₠¬â„¢s Statements on Standards for Attestation Engagements, related interpretations, and statements of position as in existence on April 16, 2003. The practitioner shall have adequate training and proficiency in the attest function and the subject matter. The practitioner shall maintain independence in mental attitude, and exercise due professional care in the engagement. Work shall be adequately planned and supervised, and sufficient evidence shall be obtained to support a reasonable basis for the conclusion expressed in the report (Attestation, 2003). Future PCAOB pronouncements. The PCAOB is considering including an Auditor’s Discussion and Analysis (AD&A) with an auditor’s report. The AD&A could include information related to the audit, including audit risks, audit procedures and results. It could also include discussion related to the auditor’s views of management’s judgments and estimates, accounting policies and practices, and difficult issues. (Current Activities, 2013). SOX and PCAOB Impact on Accounting Information Systems The SOX requires that companies evaluate the effectiveness of both the design and operation of internal controls (Holmes & Neubecker, 2006, p. 25). Because of the reliance on accounting information systems for financial transactions and reporting, internal controls must be built into in the accounting system infrastructure in order to provide reasonable assurance that financial reporting is valid, complete, and free of fraud. Damianides (2005) stresses, â€Å"IT will be crucial to achieving this objective and establishing the foundation for a sound internal control environment.† Prior to SOX, there were no definitive requirements on the extent of accounting system information technology controls a company was expected to implement. Prior to SOX, wise managers and companies that placed high importance on integrity had already instituted internal control procedures. The bible speaks to this concept of being good stewards of the property entrusted to us. As noted in Proverbs 27:2 3, â€Å"Be sure you know the condition of your flocks; give special attention to your herds† (New International Version). Once SOX became law, more attention was given to internal controls that should be inherent in accounting information systems. Accounting  transactions from inception to disposition are automated, resulting in a direct relationship between IT effectiveness and operational effectiveness in companies (Holmes et al., 2006, p. 25). The chief information officer plays a critical role in SOX internal control compliance. IT professionals are tasked to provide accurate, visible, and timely information while ensuring the protection and security of information systems (Damianides, 2005, p. 77). IT governance is a process whereby a company’s IT system sustains and supports company goals and objectives (Gelinas, Dull, & Wheeler, 2012, p. 264). The Information Technology Governance Institute (ITGI) created a framework called Control Objectives for Information and Related Technology (COBIT) to provide guidance for companies to implement and monitor IT governance. The five key elements of the COBIT framework are: strategic alignment, service delivery, resource management, risk management, and performance measurement (Kepczyk, 2012, p. 5). Strategic alignment is the integration of the IT infrastructure into an enterprise’s strategic plans. Service delivery refers to the IT systems ability to securely provide information system access on any company-approved device from any location, on-site or remote. Resource management is the proactive monitoring and control of IT hardware and software costs, proactively applying cost-benefit analysis. Risk management encompasses the identification of threats and vulnerabilities to IT infrastructure, with proactive actions taken to mitigate potential impacts. Lastly, performance management is process of determining the acceptable levels of network performance and monitoring adherence through such tools as balanced scorecards and benchmarks (Kepczyk, 2012, p. 5). Businesses that apply biblical wisdom to learning and understanding legal requirements and how to implement them will be successful in overcoming the tactical challenges of complying with the law. We are reminding in Proverbs 1:5, â€Å"let the wise listen and add to their learning, and let the discerning get guidance.† Conclusion The Sarbanes-Oxley Act of 2002 is the most significant legislation concerning market regulation since the Exchange Acts of 1933 and 1934 (Holmes et al., 2006, p. 27). Public corporations are most impacted by the stringent internal control requirements. The PCAOB oversees accounting processes and auditing requirements. Companies that are successful in establishing and maintaining effective internal controls automate them within their accounting information systems. As the automation in business processes is continually growing, managers are challenged to ensure transactions are valid, security is strong, and reports are accurate and valid. References A Guide to the Sarbanes-Oxley Act. (2006). Addison-Hewitt Associates. Retrieved April 30, 2014, from http://soxlaw.com Ahmed, A., McAnally, M., Rasmussen, S. & Weaver, C. (2010). How costly is the sarbanes oxley act? Evidence on the effects of the act on corporate profitability. Journal of Corporate Finance, 16, 352-369. Attestation. (2003). Retrieved April 30, 2014, from www.pcaobus.org Auditing. (2003). Retrieved April 30, 2014, from www.pcaobus.org Auditing Standard No. 5. (2007). Retrieved April 30, 2014, from www.pcaobus.org Auditing Standard No. 12. (2010). Retrieved April 30, 2014, from www.pcaobus.org Bloch, G. (2003). Sarbanes-oxley’s effects on internal controls for revenue. The CPA Journal, 73(4), 68-70. Retrieved from http://search.proquest.com/docview/212294542?accountid=12085 Conway, R. (2003). Sarbanes-oxley, section 404: Achieving compliance. Orange County Business Journal, 26(15), 19. Retrieved from http://search.proquest.com/docview/211081168?accountid=12085 Current Activities. (2013). Retrieved April 30, 2014, from www.pcaobus.org Damianides, M. (2005). Sarbanes-oxley and IT governance: new guidance on IT control and compliance. Information Systems Management, 22(1), 77-85. Retrieved from http://search.proquest.com/docview/214122540?accountid=12085 Ethics & Independence. (2003). Retrieved April 30, 2014, from www.pcaobus.org Gelinas, U., Dull, R., & Wheeler, P. (2012). Accounting information systems (9 ed.). Mason, OH: Cengage/South-Western. Hofman, S. (2005). Beyond sarbanes-oxley requirements. ISeries News, 1-6. Retrieved from http://search.proquest.com/docview/219592654?accountid=12085 Holmes, M. & Neubecker, D. (2006). The impact of the sarbanes-oxley act of 2002 on the information systems of public companies. Issues in Information Systems, 7(2), 24-28. Retrieved from http://iacis.org/iis/2006/Holmes_Neubecker.pdf Holy Bible, New International Version ®, NIV ®. (1973, 1978, 1984, 2011). Retrieved from http://www.biblica.com Kepczyk, R. (2012). Raising your IT governance awareness. The Practicing CPA (Online), 40(8), 4-5. Retrieved from http://search.proquest.com/docview/1115475024?accountid=12085 Kim, B. (2003). Sarbanes-Oxley Act. Harvard Journal on Legislation, 40, 235-252. Retrieved from http://heinonline.org.ezproxy.liberty.edu:2048/HOL/Page?collection=journals&handle=hein.journals/hjl40&type=Image&id=241 Moffett, R. & Grant, G. (2011). Internal controls and fraud prevention. Internal Auditing, 26(2), 3-12. Retrieved from http://search.proquest.com/docview/863454394?accountid=12085 Quality Control. (2003). Retrieved April 30, 2014, from www.pcaobus.org Roman, H. K. (2012). Raising your IT governance awareness. The Practicing CPA (Online), 40 (8), 4-5. Retrieved from http://search.proquest.com/docview/1115475024?accountid=12085 Solomon, D. & Bryan-Low, C. (2004). Companies complain about cost of corporate-governance rules. Wall Street Journal, February 10. Retrieved from http://search.proquest.com/docview/398856653?accountid=12085 Vakkur, N., McAfee, R. & Kipperman, F. (2010). The unintended effects of the sarbanes-oxley act of 2002. Research in Accounting Regulation, 22(1), 18-28. Retrieved from http://dx.doi.org/10.1016/j.racreg.2010.02.001