Why Has Apple become increasing popular Essay Example | Topics and Well Written Essays - 1250 words

Why Has Apple gotten expanding well known - Essay Example The organization began as a PC organization with the most popular equipment being the Mac PCs, the iPhone, iPod music player and the iPad tablet PC. The entirety of the company’s equipment works on shopper programming known as the iOS working framework and for correlation purposes it tends to be compared to Microsoft’s working framework called Windows. The organization has experienced a unique transformation from a PC organization to a purchaser hardware organization since its establishing days in 1976 to introduce. The incorporation’s predictable advancement and developments I the data innovation industry has seen it consistently ascend to get one of the pioneers in the market. This can be ascribed to a horde of variables that have been deliberately joined the originators of the organization to encourage the change of the organization from only a negligible PC organization to a mammoth in the business. This paper tries to talk about the variables behind Apple In c.’s expanding prevalence in the worldwide buyer hardware market.... The coming of the web and fast headway in data innovation (IT) brought about globalization and the spread of portable specialized gadgets (West, Joel and Mace 2). Steve Jobs was the prime supporter and proprietor of Apple Computers Inc. furthermore, his certify with turning the company’s fortunes around when he structured, created and brought the iPhone into the company’s items portfolio. The organization changed its name to Apple Inc. a sign that it was splitting endlessly from convention and wandering into the shopper gadgets industry. The customer gadgets industry is described by electronic gear implied for regular use in office efficiency, diversion and correspondence (Gross 3). This can be praised as Apple Inc.’s defining moment to benefit after its droop pre-customer hardware period. This prompted the development of Apple’s piece of the overall industry into a worldwide wonder changing its past market specialty of the US as it were. The companyâ€⠄¢s adventure into the purchaser hardware advertise with the iPhone, iPod and iPad upset the cell phone correspondence and innovation (Bostic 1). The blend of the presentation of new customer electronic items and steady advancement of cell phones, PCs and compact music players can be ascribed to Apple’s ascend in the business. Apple Inc. works in an innovation concentrated market that is described by ferocious rivalry and a continually changing condition regarding item importance and market elements. Innovation is at the center of Apple’s contemporary market that ranges from typical buyer items which is the primary focal point of its specialty market to elusive items. Apple’s Steve

What Is the Meaning of Sex free essay sample

Does sex allude to a pleasurable thing, is sex wonderful, is sex craftsmanship, is sex an indication of adoration, or is sex Just for entertainment only at the time? Important or futile? Sex used to be an extraordinary thing, and up to this point, little has changed about it. On the off chance that we Just state: sex just for the sake of entertainment, for one night remain, for certain individuals this is fine, it is acceptable, it is fun, it is investigation, etc. We ought to never Judge the thing individuals said about it, we can regard it, in light of the fact that each individual is extraordinary, one of a kind; with various observations, and efferent societies yet would we be able to state, one night stand makes sex to be increasingly invaluable or progressively negligible these day?Without saying what is correct or what's going on, with individuals apparently now thinking that its simpler to get laid or have intercourse with arbitrary individuals who they Just met at a bar or e lsewhere, does it make it harder for us to discover genuine love and for encountering genuine sex. We will compose a custom paper test on What Is the Meaning of Sex? or then again any comparable point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page I know, its sort of a moderate view however its exactly what I think on the grounds that for me, sex ought to be the exceptional thing that you can do with an uncommon individual at the correct time. .. In any case, toward the end, regardless of how extraordinary we are as a human, the most significant thing is to regard each other.If we can regard one another, at that point we can acknowledge what the explanation is behind everything, Including various view of sex. My contemplations are, if your accomplice requests that you have intercourse, and you are not prepared for it, your accomplice should recognize what your reasons are and the individual should regard your choice regardless. On the off chance that your accomplice couldnt comprehend and acknowledge it, at that point the individual in question Is not justified, despite any potential benefits to be with. On the off chance that your accomplice cherishes you, at that point hello ought to be eager to pause. On the off chance that sex is significant for you, it merits the wait.Sex and love are two significant things that include two individuals in a relationship. Correspondence Is the fundamental for building a decent relationship. Acknowledgment, regard, and trust reinforce connections. The a greater amount of these you have, the more you can carry on with a glad adoring life; explicitly, truly, mentally together as one. Things being what they are, what is the importance of sex for you? Sex without adoration Is an insignificant encounter, however to the extent useless encounters go Its truly damn great.

Why Should An Argument Analysis Essay Be Part Of Your College Writing Process?

Why Should An Argument Analysis Essay Be Part Of Your College Writing Process?Argument analysis essay topics are fundamental to success in college. This method of essay writing provides the student with the opportunity to highlight a point or make a case for a particular position. The essay, therefore, must be well structured so that the essay subject can be recognized and analyzed.Some argument analysis essay topics are presented in a way to make the reader question the validity of the argument. It is not uncommon for some college professors to want students to write an essay and then challenge their opinions on the matter, so that the students can come up with a better understanding of the debate or discussion topic. The goal is to inspire thought, so that the student can move forward and do better at the next level.Argument analysis essay topics may also be used to begin a formal debate. The goal of this is to begin an organized debate that gets the student to begin debating the a rgument that they have written. There are various ways in which to begin such a debate, and the first is for the student to write the entire essay.Then, they will present the opposing point of view, and the writer will need to defend themselves, so that the argument does not become invalidated. A debate would take place, and only one of the sides could be won. Therefore, the essay, the main part of the essay, must be able to offer an argument, one that moves the argument along, one that can lead to a clearer understanding of the issue.College is one of the most difficult times in one's life. As a result, it is essential to have an essay that helps them move forward. College students often feel very insecure and often do not feel confident enough to discuss important issues.The positive aspect of an argument analysis essay is that the student can learn a great deal from a debate. An essay is a great way to go through the issues and learn how to defend oneself effectively. Often, they do not know what to say, and they feel the need to defend themselves against a series of points being made against them.College students can often feel the need to express their ideas clearly. The use of an argument essay is a way to express one's views and see where other people see the same points of view. An essay can be used as a tool to help students see the strengths and weaknesses of various views.There are a number of argument analysis essay topics available on the Internet. All that is needed to write one is an essay topic that one feels comfortable with, as well as a reliable source of information. The information should include the topic and the author, as well as a good example of how to write an argument. An essay is a great way to reach those that are unsure about things.

Digital Signal Processing - 936 Words

With the advent of digitization in every field from communication to media, the need for methods to process digital signals is more important than ever. Now that I am on the threshold of embarking on a career that will encompass a major part of my adult life, I think it is natural that I veer towards Signal processing. As I look back, I feel that my natural inclination and excellence in mathematics from childhood has led me along this path. Digital Signal processing incorporates the use of mathematics to manipulate an information signal to modify or improve it in some way, fitting naturally into my area of strength and interest. I graduated from high school with 97% in Physics, Chemistry and Maths as a result of which I was admitted in SSN, ranked amongst the top engineering colleges in India. During my undergraduate study in Electronics and Communications Engineering I developed a liking for subjects like Digital Communication, Digital Image Processing, Digital Signal Processing.etc which provided me with a fundamental knowledge about digital signals and a thirst to explore more. My actual venture into DSP, started during fifth semester holidays when I attend a course on â€Å"DSP Applications† conducted by IIT Madras and Analog Devices. This gave me a great opportunity to work with several professors in IIT on projects like Noise Cancellation, Image Restoration using Kalman filter.etc. Intrigued by this experience, I devoted more time towards studying various fields inShow MoreRelatedDigital Signal Processing755 Words   |  3 PagesCHAPTER I INTRODUCTION On systems that perform real-time processing of data, performance is often limited by the processing capability of the system [1]. Therefore, in order to judge the efficiency of any system it is very important that we evaluate the performance of the architectures based on which the system is being built. We can also state that we can make a system more efficient and more capable by working upon the algorithm on which the system is being built. The more efficientRead MoreThe Impact of Digital Signal Processing2184 Words   |  9 PagesThere are a great number of applications for Digital Signal Processing and in order to better understand why DSP has such a large impact on multiple aspects of society, it helps to better understand the wide variety of applications it can be used for. Here we will briefly look into the following applications of Digital Signal Processing and their uses; speech and audio compression, communications, biomedical signal processing and applications in the aut omobile manufacturing industry. Li Tan [1] goesRead MoreApplications Of Digital Signal Processing2973 Words   |  12 PagesApplications of Digital Signal Processing in Biomedical field: A Survey 1Ashish Mistry, 2 Ishan Mehta, 3Shantanu Patel, 4Hardik Modi 1,2,3Students, 4Assistant Professor, Charotar University of Science and Technology, Changa-388421, Gujarat, India 1ashish31093@gmail.com,2 ishanmehta1805@gmail.com, 3shantanoopatel@gmail.com Abstract: This paper discusses about the applications digital signal processing in the biomedical field, the recent advancements in the field of signal processing with new instrumentsRead MoreThe Digital Signal Processing Applications2919 Words   |  12 PagesCHAPTER 1 INTRODUCTION With advent of modern high-performance signal processing applications, high throughput is in great demand. Digital Signal Processing is perhaps the most important enabling technology behind the last few decade’s communication and multi-media revolutions. Most recent research in the digital signal processing (DSP) area has focused on new techniques that explore parallel processing architectures for solutions to the DSP problems .DSP is used in a numerous real time applicationRead MoreThe Effect Of Digital Analog Audio Signal Processing1434 Words   |  6 Pagesthe research of digital signal processing is undergoing rapid development. At present, it has been used in many fields such as communications industry, voice and acoustics applications, radar and image. The processing of the speech signal is one of the key areas of DSP application. So far, it has formed a number of research directions, such as speech analysis, speech enhancement, speech recognition, voice communication, etc.. With the development of IT technology and voice processing technology, peopleRead MoreDelta Sigma Based Digital Signal Processing9726 Words   |  39 PagesThe proposed research focuses on Delta Sigma based Digital Signal Processing (DSP) circuits on Very Large Scale Integration (VLSI) systems for low-power intelligent sensors -in particular on building systematic tools to study their design principles and fundamental performance limits of energy-efï ¬ cient low-complexity architectures and on the analysis of their practical advantages and limits. Integrated intelligent sensors have emerged in a wide range of applications including healthcare, surveillanceRead MoreDelta Sigma Based Digital Signal Processing9737 Words   |  39 PagesThe proposed research focuses on Delta Sigma based Digital Signal Processing (DSP) circuits on Very Large Scale Integration (VLSI) systems for low-power intelligent sensors -in particular on building systematic tools to study their design principles and fundamental performance limits of energy-efï ¬ cient low-complexity architectures and on the analysis of their practical advantages and limits. Integrated intelligent sensors has emerged in a wide range of applications including health care, surveil-Read MoreUsing Kalman Filter Is Digital Signal Processing Based Filter853 Words   |  4 PagesVIDEO DENOISING Nowadays digital cameras which is used to capture images and videos are storing it directly in digital form. But this digital data ie. images or videos are corrupted by various types of noises. It may cause due to some disturbances or may be impulse noise. To suppress noise and improve the image performances we use image processing schemes. In this paper they uses Kalman filter to remove the impulse noise. The Kalman filter is digital signal processing based filter. It estimatesRead MoreDigital Signal Processing Quiz1620 Words   |  7 Pages (DIGITAL SIGNAL PROCESSING) 1.What are the basic elements of digital signal processing. List the advantages of digital signal processing over Analog signal processing? 2. Give the classification of signals (a) Continuous time signals and discrete time signals. (b) Deterministic and Non-Deterministic signals (c) Periodic and Aperiodic signals (d) Even and Odd signals (e) Energy and Power signal 3.Determine whether theRead MoreDigital Time Signal Processing7459 Words   |  30 Pages8 1.6 1.4 1.2 1.0 0.8 0.6 0.4 0.3 0.2 0 0.1Ï€ 0.2Ï€ 0.4Ï€ 0.6Ï€ 0.8Ï€ w Ï€ Phase Response ∅ 0.4Ï€ 0.3Ï€ 0.2Ï€ 0.1Ï€ 0 –0.1Ï€ –0.2Ï€ –0.3Ï€ –0.4Ï€ w 0 0.2Ï€ 0.4Ï€ 0.6Ï€ 0.8Ï€ Ï€ Solution : (a) (ii) To find response : The frequency components present in the input signal x(n) are, w1 = Ï€ 2 Ï€ 4 and w2 = Ï€ 2 w2 = At ⎛ π⎞ M ( w) = 2 cos âŽÅ" 2 ⎟ = 2 cos (Ï€ ) = 2 ⎠ 2⎠  ⎛π⎞ φ = −2âŽÅ" ⎟ + Ï€ = 0 ⎠2⎠  DSP Help Line : 9987030881 www.guideforengineers.com B E EXTC At w2 = Ï€ 4 DTS P DEC- 2004 3 Ï€ ⎛ π⎞ M ( w) = 2 cos âŽÅ"

Essay about Domestic vs International Adoption - 1405 Words

In todays society, the idea of adoption is an open and welcome one. However, the biggest decision in adoption today is whether to adopt domestically or internationally. There is a very large growing trend in international adoptions today. Compared to adoption rates in 1987, in 2004 international adoptions had risen over 200% as compared to an 8% rise in domestic adoptions. After World War II, international adoptions began to rise because Americans began adopting European and Japanese war orphans. However, this was not the only reason for international adoptions. Desperate poverty and social upheaval such as the one child law in China, are factors that have led others to adopt from Latin America and China. Also, after the Child†¦show more content†¦Next, a couple must realize that in both international and domestic adoptions, there is a risk of the adoption not working out. In a domestic adoption, birth mothers can change their mind until they sign the legal paperwork . Each state varies on their time frames a birth mother can sign her paperwork, however most states allow the birth mother to sign 48-72 hours after the baby is born. From that point on, in most states, the birth mother cannot change her mind. In international adoptions countries can and do shut down all adoptions in their country. This means any adoptions in the process are stopped. You could be interested in adopting a certain child and it is not uncommon for the orphanage to promise this child to several agencies. The orphanages goal is to place the children as soon as possible. On the plus side though, international adoptions are more lenient on who they let adopt. This can be a positive for many couples wanting to adopt that are not allowed to adopt domestically. Specifically, homosexual couples are welcomed in international adoptions, yet in some states are not legally allowed to adopt. Also, there are age restrictions for parents over the age of forty that do not apply fo r international adoption. One of the biggest factors couples consider, especially concerning international adoptions is the idea of travel. In a domestic adoption onlyShow MoreRelatedAmerican Neo Orientalism And The Justification For The War On Terror 1426 Words   |  6 Pagessubconscious a false representation of modern terrorism in order to incite fear of the ‘Orient’ both abroad and within its borders. In the years following 9/11, the American contemporary security landscape has undergone a paradigm shift towards the adoption of neo-Orientalist ideals and the concomitant imaginative geographies as analyzed through the justification of the ‘War on Terror’ as well as the portrayal of Islam and Islamic peoples in the American media. Since the publication of Edward Said’sRead MoreNetflix: The Leader in Movie Streaming Essays588 Words   |  3 PagesDish Network’s Blockbuster and Comcast’s Xfinity Streampix. Our current price estimate for Netflix stands at $96, implying a premium of about 50% to the market price. Our thesis is centered around Netflix’s lead in streaming domestically and its international prospects. Netflix has been making efforts to re-build its image and turnaround its subscriber trends. As a result, first half of 2012 saw healthy streaming subscriber additions when Netflix gained close to 2.27 million streaming subscribers inRead MoreEssay on Ifrs vs. Gaap970 Words   |  4 PagesGrapes† comparisons that clearly, fairly, and completely prepares a company financial statements. For years GAAP has been the common set of standards and procedures for the U.S, the core for establishing a principle of reporting but now IFRS an international friendly financial rep orting system has become popular for its use globally. In the text Intermediate Accounting by C.P.A Kieso, GAAP also known as generally accepted accounting principles are standardized guidelines and procedures to financialRead MoreEssay742 Words   |  3 Pagesdeployed by Brazilian bureaucrats to secure Mozambique’s political support for Brazil’s geopolitical pursuits in international fora. Mozambique’s backing was, according to both authors, pivotal for Brazil’s attainment of top positions in translational agencies such as FAO, as well as in the Community of Portuguese Language Countries. 3.3.3. â€Å"No association with commercial interests or profit† vs â€Å"private investors as the dynamic force for development† Brazilian development cooperation efforts are claimedRead MoreA selective Annotated Bibliography on Convergence and Divergence1577 Words   |  7 Pagesarticle is to examine critically the notion that success in international markets necessitates adoption of a strategy of global products and brands. The author argues that the differences in competition, from one country to another country impede global standardization. The key to success in these markets is to tailor ones products rather than production efficiency. Low price positioning is a highly vulnerable strategy, especially in international markets. The author also comes up with her own standardizedRead MoreEssay about Abortion Is Murder1200 Words   |  5 PagesAbortion is an operation of other intervention to end a pregnancy by removing an embryo or fetus from the womb. Since its ratification, more than forty-eight million unborn children have been killed by means of abortion in the United States since the Roe vs. Wade judg ment (Abortion in the United States).With abortion outlawed, these lives could have been saved and given the opportunity to live. Abortion is a form of murder, which is why it should be abolished. In addition, abortion can also lead to detrimentalRead MoreThe US Economic Outlook in the Second Half of 2012 and First Half of 20131659 Words   |  7 Pagestransaction at international level and it is also a benchmark to calculate the value of other currencies. In the recent years, the financial crisis has hit many economies of the world and US economy is not the exception. The crisis of 2008 has posed serious threats to the economy of US (Krugman, 2009). The paper casts light upon the US economy in the 2nd half of 2012 and expected conditions in 1st half of 2013. The economic performance is highlighted using various domestic and international factors. Read MoreAnalyze the contributions of Washing and Jefferson in helping establish a stable government after the adoption of the Constitution.1448 Words   |  6 Pagessucceeding him was the Third President of the United States Thomas Jefferson. George Washington and Thomas Jeffersons administrations contributed to establishing a stable government after the adoption of the Constitution. They strengthened the national government by passing important legislature, peaceful international affairs and economic plans. Washington strengthened the government financially because during his presidency the financial system was built. George Washington himself did not create theRead MorePeru Essay1655 Words   |  7 PagesInternational Trade Activities In recent years, Peru has been a stable emerging economy and has consistently experienced positive economic growth. Peru’s emergence as a growing economy and stable economy has been a recent phenomenon. During the 1980s, Peru was isolated from the global economy and many citizens of Peru believed in a protectionist economic worldview (Silva, 2014). Peru’s protectionist economic policies prevented the entry of foreign direct investment (FDI) and resulted in a veryRead MoreAdoption of Ifrs in Australia - Essay1932 Words   |  8 PagesInternational Financial Reporting Standards (IFRS) are an international set of accounting standards. Early in the 21st century, the Australian Accounting Standards board, with guidance from the Financial Reporting Council (FRC), decided to implement IFRS’s throughout Australia. This decision was made so that Australia could participate and contribute to the development of a distinct set of accounting standards that could be used all around the world. This report will explore the process of setting

Introduction. Descriptive Statistics Organize And Describe

Introduction Descriptive statistics organize and describe the characteristics of a data set. Researchers are interested in two types of descriptive statistics: central tendency and variability. Measures of central tendency describe the center of a distribution of scores. Common measures of central tendency are the mean, median, and mode. Variability describes the dispersion or spread of scores in a data set. The three commonly reported measures of variability are standard deviation, range, and variance. Both of these types of descriptive statistics are necessary for research methods because they enable the experimenter to see trends and draw conclusions from the data set. Information provided by the combination of measures of central†¦show more content†¦Method There were 95 PSYC 203 students in this experiment, 11 male and 84 female (M=19.09, SD= .93, Mdn=19, Max=21, Min=18). There were no missing responses. The personality measurement was broken down into 5 subscales. The five variable s that were measured, known as the Big Five personality trait domains, were Agreeableness, Conscientiousness, Openness, Emotional Stability and Extraversion. The subscales were measured with a 1 to 5 Likert scale, with a score of 1 being â€Å"very inaccurate† and five being â€Å"very accurate.† A higher score on an item indicated much agreement between the participant and the trait measured by that item. The measurement had a total of 20 items. Each subscale had four items; of those four items at least two were â€Å"reversed† (meaning that the lowest ranking indicated large agreement with the trait it was measuring). Results We calculated descriptive statistics for each of the Big Five personality traits. The means, standard deviations, and medians for each are as follows: Extraversion (E; M = 3.16, SD = .94, Mdn = 3.25), Agreeableness (A; M = 4.24, SD = .71, Med = 4.25), Conscientiousness (C; M = 3.46, SD = .786, Mdn = 3.5), Emotional Stability (ES; M = 3.11, SD = .75, Mdn = 3.00), and Openness (O; M = 3.69, SD = .76, Mdn = 3.75). The median would be a more accurate measure of central tendency for Agreeableness. The scores in this subscale wereShow MoreRelated1. What Are Descriptive Statistics and How Do They Differ from Inferential Statistics?1000 Words   |  4 Pagesare descriptive statistics and how do they differ from inferential statistics? INTRODUCTION Statistical procedures can be divided into two major categories: descriptive statistics and inferential statistics. Typically, in most research conducted on groups of people, you will use both descriptive and inferential statistics to analyse your results and draw conclusions. So what are descriptive and inferential statistics? And what are their differences?We have seen that descriptive statistics provideRead MoreUse of Statistics at Kaiser Permanente1275 Words   |  5 PagesUSE OF STATISTICS AT KAISER PERMANENTE8 USE OF STATISTICS AT KAISER PERMANENTE 8 Use of Statistics at Kaiser Permanente Abstract The preceding paper analyzes how descriptive statistics is used in Kaiser Permanente. In addition to that it also highlights the use of inferential statistics in the organization. Apart from that the paper evaluates the use of four levels of measurement in the organization. In addition to that the role of proper interpretation of statistical information in efficientRead MoreResearch Methodology. 3.1. Introduction. This Part Will1251 Words   |  6 PagesRESEARCH METHODOLOGY 3.1. Introduction This part will presents the details of the research design and methodology that use to conduct the study and it will includes: research design, population and sampling techniques, data source and data collection methods and finally research procedures and data analysis methods will be presented. 3.2. Research design Research design is a conceptual structure with in which research is conducted and it constitutes the blue print for the collection, measurementRead MoreThe Foundations Of Social Research914 Words   |  4 PagesThe Foundations of Social Research Introduction Discussion Notes There are many things I enjoyed about this chapter as it was eye-opening in regards to the epistemological frameworks used when doing research. This chapter forced me to examine what I believe about research, while also recognizing how much more I have to learn. I particularly enjoyed the focus on three epistemological frameworks, and had a difficult time establishing which of the three I preferred and why. I found myself waveringRead MoreA Research Paper On The Quality Research906 Words   |  4 Pagesand outs of presenting the final product of the research project. She goes on in her book to describe the process of research, which she divides into three sections. In the first section, she lays out a definition (p. 1) of research and is then followed by nine chapters on nine different kinds of theological research (pg. 11-95): â€Å"Biblical Exegesis and Interpretation†, â€Å"Literary Research†, â€Å"Descriptive Research†, â€Å"Program Development†, â€Å"Case Studies†, â€Å"Action Research†, â€Å"Writing for Publication†Read MorePdf, Docx2508 Words   |  11 PagesIntroduction to Statistics Statistical Problems 1. A pharmaceutical Co. wants to know if a new drug is superior to already existing drugs, or possible side effects. 2. How fuel efficient a certain car model is? 3. Is there any relationship between your GPA and employment opportunities? 4. If you answer all questions on a (T, F) (or multiple choice) examination completely randomly, what are your chances of passing? 5. What is the effect of package designs on sales? 6. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. QuestionRead MoreWhy Education Is More Important Than Money2055 Words   |  9 PagesProbability and Statistics = PS Strand 1: Introduction to Statistics. Strand 2: Organizing Data. Strand 3 : Averages and Variation Strand 4: Elementary Probability Theory. Strand 5: The Binomial Probability Distribution and Related Topics. Strand 6: Normal Distributions. Strand 7: Introduction to Sample Distributions. Benchmark Code Subject (M, S, SS, LA).Grade#.Strand#.Standard#. Benchmark# Example: PS.1.4.3 – Probability and Statistics, Strand 1, Standard 4, Benchmark 3 Strand: 1 INTRODUCTION TO STATISTICSRead MoreDescriptive Research Design1809 Words   |  8 PagesREPORT ON DESCRIPTIVE RESEARCH DESIGN: SURVEY OBSERVATION Submitted By- Under Guidance Of- Roll No- 31 to 40 (SD-1) Prof. Maninder Singh Neha Mittal Neha Vij Pooja Rehani Priyank Agrawal ïÆ'Ëœ Introduction To Research Design ïÆ'Ëœ Introduction To Descriptive Research Design ïÆ'Ëœ Descriptive Research Design ïÆ'Ëœ AdvantagesRead MoreRingworm1178 Words   |  5 Pagesdesigned to give students the basic skills to organize and summarize data, as well as an introduction to the fundamental principles and application of statistical inference. The course emphasizes an understanding of statistical concepts, and interpretation of descriptive statistics along with application of basic (bivariate) analysis methods (e.g., t-test, chi square, ANOVA). Competencies: Upon completion of this course, students will be able to: 1. Describe the role of biostatistics serves in theRead MorePSY 326 Research Methods2141 Words   |  9 Pages5 steps of hypothesis testing for your study. Step 1: State the hypothesis. Step 2: Collect the data – For the purpose of this discussion, you will state how you would collect the data. Step 3: Calculate statistics – For the purpose of this discussion, you will indicate the statistics you would use. Step 4: Compare to a critical value – For the purpose of this discussion, you will indicate where you would set the   Ã‚     alpha value and why. Note: Step 4 is hypothetical as you are not actually

Crazy Eddie Essay Example For Students

Crazy Eddie Essay Crazy Eddie Case Questions 1. Compute key ratios and other financial measures for Crazy Eddie during the period 1984-1987. Identify and briefly explain the red flags in Crazy Eddie’s financial statements that suggested the firm posed a higher-than-normal level of audit risk. There were several red flags in Crazy Eddie’s financial statements. The company’s higher-than-normal level of audit risk can be determined by completing a ratio analysis of the financial statements. An analysis of key ratios over the period of 1984 to 1987 would have resulted in red flags. Crazy Eddie’s change in assets between this period is one red flag that an auditor should have noticed. Short-term investments had a zero balance until 1986 when it dramatically increased to 21. 1 and then dramatically increased again to 41. 4 in 1987. At the same time cash on hand dropped from 34 in 1985 to 3. 2 in 1987, which is a troubling sign. The saying goes that cash is king. Crazy Eddie was rapidly expanding the number of stores and was not anticipating what could happen in the future. Competition greatly increased and Crazy Eddie did not have the funds to pay suppliers for merchandise, which in turn causes potential customers to go elsewhere for their needs. Basically, the industry had become saturated with retailers and the company could no longer extract sweetheart deals from suppliers. After seeing this drop in cash, an analysis on merchandise inventories is needed. From 1984 to 1987, merchandise inventories decreased from 63. 8 to 37, which is another red flag that should have been investigated. Crazy Eddie is a retailer and retailers sell merchandise to customers so inventory is extremely important. This could have been a sign that inventory was misstated. As it turns out, Crazy Eddie had a huge overstatement of the company’s inventory and personnel systematically destroyed incriminating documents to conceal inventory shortages. The age of the inventory was also a red flag that should have been noticed. In 1986, the age of the inventory was 80 days. It increased to 111. 8 days in 1987. This is a sign that inventory that is in stock is not selling, which is a negative since electronics become obsolete quickly and these products tend to have a short life cycle. During this same period from 1984 to 1987, the company’s liabilities were taking a turn for the worst. Short-term debt increased from . 3 in 1984 to 16. 8 in 1987 while accrued expenses went from 16. 6 in 1984 to 1. 9 in 1987. Short-term debt increased because of the company’s rapid expansion as previously mentioned. The decrease in accrued expenses could be the result of the company artificial inflating its revenue by releasing accruals and is a red flag for auditors. These red flags would have appeared to users when the financial statements of Crazy Eddie were compared against the financial statements of a competitor. 2. Identify specific audit procedures that might have led to the detection of the following accounting irregularities perpetrated by Crazy Eddie personnel: (a) the falsification of inventory count sheets, (b) the bogus debit memos for accounts payable, (c) the recording of transshipping transactions as retail sales, and (d) the inclusion of consigned merchandise in year-end inventory. Proper audit procedures are required for auditors to obtain sufficient appropriate audit evidence that will allow them to draw reasonable conclusions as to whether the client’s financial statements follow generally accepted accounting principles. More specifically, an audit usually contains such procedures as risk assessment procedures, tests of controls, and substantive procedures. Of all the audit procedures, risk assessment procedures are preliminary. Through the risk assessment procedures, auditors obtain the needed understanding of the client, its environment, and internal control of the client company. As in the Crazy Eddie Case, the auditors should have found out the nature of the transshipping transactions, and the potential high risk placed in the inventory accounts by proper performance of the risk assessment procedures. Following the risk assessment procedures, substantive procedures are designed and conducted to detect material misstatements of relevant assertions. Substantive procedures include analytical procedures and tests of details. Analytical procedures involve evaluations of financial statement information by a study of relationships among financial and nonfinancial data. Tests of details  may be divided into three types. One test is the test of account balances to address whether there are misstatements in the ending balance of an account. In the case of Crazy Eddie, auditors should have put greater attention to inventory and accounts payable accounts. The second test is a test of classes of transactions to determine whether particular types of transactions have been properly accounted for during the period. Crazy Eddies fraudulently classified these transshipping transactions as retail sales to inflate its sales revenue and continue growth at existing stores. Child abuse EssayAssume that client personnel were unable to locate 10 of these invoices. How should you and your superiors have responded to this situation? Explain. These ten missing invoices are a troubling sign and needs to be thoroughly investigated by the auditors. It could be a sign that client is trying to conceal fraudulent accounting transactions or it simply could be an issue of lost or misplaced invoices. In situation like this, auditors need to use professional skepticism and increase the assessment of fraud risk. Auditors have the responsibility to detect both fraud and errors. It is important that the auditors adequately examine the internal control procedures for receiving merchandise and paying bills. The auditors needs to understand the process from cradle to grave so it is important that the auditors observe an transaction from start to finish to determine whether the internal controls are appropriate. By understanding the process, the auditors can then determine if the invoices could have been simply lost in the scuffle. Also, the auditors could contact the supplies of the inventory to request the missing invoices in order to verify the existence of the invoices. Finally, they can compare the transactions with previous years records and other firms in the same industry to see if there is a similar pattern. If no there is no satisfactory conclusion to the ten missing invoices, auditors should report the problem to auditing committee. 6. Should companies be allowed to hire individuals who formerly served as their independent auditors? Discuss the pros and cons of this practice. There are several pros and cons of hiring individuals who formerly served as independent auditors. Hiring former external auditors to work as senior accounting and finance officers is known as a revolving door phenomenon. One draw back of this practice is that some individuals believe that this practice undermines auditor independence, audit quality and the quality of financial statements. Auditor independence is extremely important and it is essential to satisfactory performance. Also, the former external auditor has knowledge of how external audit firm operates and their testing techniques for audits. This means that the former auditor has the ability to help its current employer to manipulate the financial statements in ways that are least likely to be detected by the auditors. They have the potential to keep external auditors from finding evidence of any fraud. Also, remaining members of the external audit team may be reluctant to question former colleagues. This past relationship history can constrain the independence and professional skepticism of the auditing, because reliance is now placed on emotional confidence and trust. However, there are many pros with this practice of hiring individuals who formerly served as their independent auditors. Companies have found these employees to be both efficient and effective. They are efficient for the company because these individuals are already familiar with the companys policies, practices, and corporate culture. This means that less time and money is required to educate and train these individuals about the company. Also, these individuals are highly educated and are knowledgeable about the industry and the internal control. They have had years of experience and are familiar with numerous types of businesses and complex accounting financial transactions. The former external auditors already have relationships with employees at the company. They have had first hand experience with the employee’s and know about the employee’s capability, ethics, and personality, which is beneficial in certain situations. Sarbanes Oxley resulted in auditing firms no longer being able to provide internal audit work to the clients they audit. This was done to avoid any appearance of conflict of interest. On March 31, 2003, the rules for hiring individuals who formerly served as their independent auditors changed. According to Securities and Exchange Commission, under Release No. 33-8183, an accounting firm is deemed to be not independent with respect to an audit client if a former member of the audit engagement team is employed by the issuer in a financial reporting oversight role unless the individual had not been a member of the audit engagement team during the one year period preceding the initiation of the audit.