Human Rights Violations Against Children Essay -- Universal Declaratio

As people, youngsters are qualified for all the rights ensured by the Universal Declaration of Human Rights (UDHR) and the different bargains that have created from it. However, kids additionally need exceptional insurance and care. They should have the option to rely upon the grown-up world to deal with them, to safeguard their privileges and to assist them with developing and understand their latent capacity. However, savagery against youngsters is endemic: every day, awful maltreatment and demonstrations of brutality against kids are submitted around the world. They endure the same number of the human rights maltreatment as the grown-ups, yet may likewise be focused on basically on the grounds that they are reliant and defenseless. The Fifth Article of the Universal Declaration of Human Rights expresses that nobody will be exposed to torment or to savage, brutal or corrupting treatment or discipline. By and by, kids are being tormented and abused by state authorities; they are kept, legally or discretionarily, frequently in shocking conditions; in certain nations they are exposed to capital punishment. Endless thousands are slaughtered or harmed in outfitted clashes; a lot more have fled their homes to become displaced people. Youngsters constrained by destitution or maltreatment to live on the avenues are once in a while confined, assaulted and even executed for the sake of social purifying. A huge number of kids work at exploitative or perilous employments, or are the casualties of kid dealing and constrained prostitution. Since kids are obvious objectives, they are now and then undermined, beaten or assaulted so as to rebuff relatives who are not all that available. Acquittal International has been one of the associations that has censured this horrible circumstance in another report distributed preceding the Human Rights Day. The report of Amnesty International sho... ...taining 46 youngsters. The kids fled outside where they were made to lie face down on solid, some just in their clothing, for quite a long time. A few were supposedly splashed in the face with mace while on the ground. The update on the side of the directive noticed that correctional officials at Jena have scoured detainees' appearances into concrete floors, removed attire, pummeled adolescents against entryways, dividers, and floors, and constrained bare adolescents to crouch their backside noticeable all around while look are performed ... proof exists demonstrating officials really have empowered friend brutality. The circumstances referenced above additionally apply to different foundations, for example, shelters and displaced person focuses that moreover can be helpless against a lot of abuse by being utilized like subjects in sedate experimentation and experience brutality, carelessness, imprisonments and beating.

Know Money, Win Money! Chicago Chocolate and Wine Expo (Part II)

Know Money, Win Money! Chicago Chocolate and Wine Expo (Part II) Know Money, Win Money! Chicago Chocolate and Wine Expo (Part II) Know Money, Win Money! Chicago Chocolate and Wine Expo (Part II)We’ve got another Know Money, Win Money episode from the Chicago Chocolate and Wine Expo coming at you! The last episode was about chocolate, so it should be pretty easy to guess what this episode is about.Yep, whiskey!Just kidding. It’s about wine! Wine has been a popular beverage for longer than most beverages have been around. It’s older than soda, older than coffee, and older than tea. It’s older than just about every drink other than non-fermented fruit juices and water.The oldest winery ever found is in a cave in Armenia that dates back to 4100 BC, but archaeological evidence suggests humans were getting their buzz on a full 3,000 years before that.So many people drink wine. But how many people know trivia facts about wine? We hit the expo and found out!???Our first question asked which country drinks the most wine per capita. This is a tough question that, once you find out the answer, seems obvious in ret rospect. Fortunately for our contestants, we use a multiple choice system. And while many European countries are known for both their production and consumption of wine, only Vatican City could really win the title of “drinking the most wine per capita.”After that, we asked what the most expensive standard bottle of wine ever sold was. “Standard” is an important word there because an enormous bottle of wine may have been sold for a higher price at some point, but the most expensive standard bottle of wine was sold at a charity auction for $350,000. It was from the exotic land of California and bottled in the ancient year of 2015.That’s all for the Chocolate and Wine Expo, but we’ll be back before you know it. Cheers!Check out some of our other recent episodes:Episode 21: Scavenger Hunt at C2E2Episode 20: Chicago Chocolate and Wine Expo (Part I)Episode 19:  C2E2 Avengers: Infinity WarWhere would you like to see us go in future episodes? We want to hear from you! You can  email us  or you can find us on  Facebook  and  Twitter.

Learning Hub in Singapore

Universities have existed in roughly the same form they exist today for almost a thousand years; despite going through a number of structural and organizational changes, universities of today aren’t all that different from their medieval forefathers. It is exactly the notion the Singapore education system (which was previously discussed in this post Study in Singapore) is going to contest, with the help of London-based architect Thomas Heatherwick. Believing that the form defines the content to a very large extent, they have invited Heatherwick to build an educational building that would be unlike anything we’ve ever seen, meeting the requirements of modern world. The development of the Internet, cloud technologies, mobile devices and the like completely changed the world of education – today it is quite possible to get the education of the same level no matter where you are, resources the universities possess are no longer available only to a limited number of students studying there, and the universities themselves have turned from knowledge hubs into unpleasant places with endless corridors and little to no human interaction. Learning Hub in Nanyang Technological University designed by Heatherwick aims at creating a standard for universities of the new age. Instead of dividing the space intro traditional hierarchical classrooms, he created an environment in which both students and professors would be able to mix and collaborate. Instead of long corridors lined with doors there are clusters of cornerless rooms connected with the central area, fitted with great open spaces, gardens and multiple entrances. Instead of desks and forward-facing lecture halls there are community tables where students sit face to face, being encouraged to collaborate and connect with each other. This atmosphere of accessibility is promoted everywhere and in everything – the environment promotes interaction between professors and students of different disciplines, which are normally separated and exist in isolation from each other. In other words, instead of rigorous, almost military organization of traditional universities, Heatherwick offers an environment where knowledge flows freely and both students and professors interact with each other in less formal conditions. The building consists of twelve eight-storied towers surrounding the central atrium. Most of the Learning Hub is built of concrete, and this choice of building material proved to be another challenge for the architect, for he wanted to overcome its general unsightliness and make the structure not only sturdy and original in design, but beautiful as well. To that end the walls are cast with specially commissioned 3D pictures by British artist Sarah Finelli, dedicated to art, science, culture and education. As a result, inner walls look as if they were modelled out of wet clay, reminding ancient earthenware. One thing that Heatherwick probably didn’t plan for, however, is a number of not very deferent nicknames given to his creation by students and journalists alike. Students have apparently taken to calling their alma mater ‘dim sum’, because they look somewhat like stacked dim sum baskets, and journalists repeatedly said that the building looks like a bunch of giant parsnips. Nevertheless, the university looks brightly into the future and expects great development now that the new chapter of its history has begun. About the Author Steven Arndt is a passionate writer, educator and a former History teacher. He tends to reconsider the role of modern education in our society and watches with awe the freedom the youth now has.

The Effects Of Industrialization On The Standard Of Living...

For countless years now, a debate over the effects of industrialization on the standard of living of the laboring population of Britain has been fought between the optimist and the pessimist. The optimists would claim that the living standards only improved during the industrial revolution, while the pessimists would say that welfare, plus the standard of living declined during the time period. The optimist argument gives the best description of the condition of the laboring population in England between 1780 and 1850 because of its many positive long and short term effects. This point of view highlights that not only did new machines improve the quality of life for the working man, but also that industrialization created more jobs and increased real wages while making it possible to support a growing population. The industrial enlightenment in Britain in the early 18th century was inspired by the idea that people could solve practical problems in mechanics. They found that upgrades in machinery helped to industrialize their world for the better. Andrew Ure is one popular optimist who proved these points to be true. He was a primary witness to the industrial revolution and this is how he saw it working throughout the 18th century. This man advocated for, and documented in his own primary source, the positive effects of the process of mechanization, the system of industrial capitalism, and how it created a better life for ordinary workers during the revolution. An enthusiastShow MoreRelatedPrior To The Industrial Revolution, Which Began In Britain1542 Words   |  7 PagesPrior to the Industrial Revolution, which began in Britain in the late 1700s, manufacturing was often done in people s homes, using hand tools or basic machines. Industrialization marked a shift to powered, special-purpose m achinery, factories and mass production. When the Industrial Market took a big leap and bound forward, it set off a big chain of events and changed many aspects of the era, people’s lives and the future of our nations. Many areas of industries, such as the big iron and textileRead MoreSocial And Economic Impacts Of Industrial Revolution893 Words   |  4 PagesRevolution The Industrial Revolution began in the 1760’s. Britain became the first country to see its effects. Britain was the best for the revolution because of their high religious tolerance, the Scientific Revolution was underway, and Britain’s government encouraged inner growth by making foreign goods more expensive. During this time period, Britain’s population grew, wealth increased, and the citizens became interested in the fate of Britain. Writings began accumulating on what the people thoughtRead More Industrial Revolution in the City Essay1193 Words   |  5 Pagesby large industries. Products became cheaper and living conditions improved, but not at first for the working class. Terrible working conditions and hard lives sums up the status of the working class during the Industrial Revolution. The working class put in long hours and hard work for little pay and horrific living conditions. They moved from the farmlands and rural areas into cities that were thr iving with industry and business. Populations all over England began to shoot up and cities becameRead MoreSocial And Cultural Change Prompted1187 Words   |  5 PagesSocial and Cultural Change Prompted by Technology Textile, steam, and metallurgy based innovations amounted to a legacy in Britain and a precedent for future industrial revolutions for other countries. As urbanization became a phenomenon in Britain, people migrated to the city centers in an effort to find employment and waged labor. New technological advancements, during Britain’s Industrial Revolution, prompted change in society and culture. The increased demand for British goods resulted in merchantsRead MoreEssay on Global History from the 15th Century2523 Words   |  11 PagesAmericas and Pacific Islands. The Columbian Exchange increased rather than diminished human population because of the global spread of food crops and animals that it sponsored. During the period from 1500 to 1800, the largest contingent of migrants consisted of enslaved Africans transported involuntarily to the Americas. It also resulted in the complete annihilation and decimation of the Inca, Mayan and Aztec populations. Gold and silver brought the English and Dutch immediate financial success, howeverRead MoreAge of Enlightenment and Century5169 Words   |  21 Pagess laws lay hid the night God said, Let Newton be, and all was light. The couplet above was Alexander Pope s way of expressing the relationship between the Scientific Revolution and Christianity. What was the effect of seventeenth century science on Christianity, and how did each react to the other. 2. 84: How did the developments in scientific thought from Copernicus to Newton create a new conception of the universe and humanity s place withinRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 PagesSocial history—20th century. 4. World politics—20th century. I. Adas, Michael, 1943– II. American Historical Association. D421.E77 2010 909.82—dc22 2009052961 The paper used in this publication meets the requirements of the American National Standard for Information Sciences—Permanence of Paper for Printed Library Materials, ANSI Z39.48-1992 Printed in the United States of America 2 4 6 8 9 7 5 3 1 C ONTENTS Introduction Michael Adas 1 1 World Migration in the Long Twentieth

Islam Traditions Free Essays

Islam is a tradition of love and submission to God that ultimately strives for peace. The ancient religion emerged in the seventh century and was able to appeal to the public through its deeply entrenched attitudes to peace. Islam’s constant endeavour for peace can be presented through its ancient traditions and sacred texts, history and historical events and current practices and contemporary events of the religion. We will write a custom essay sample on Islam Traditions or any similar topic only for you Order Now The sacred texts of Islam are the Quran, which contains the revelations from Allah and the Hadith, which outlines the way of the prophet Muhammad. These sacred texts are fundamental to Islam and it is through these texts that Muslims formulate an understanding of peace. This is reflected through the Quranic statement: â€Å"O ye who believe! Come, all of you, into complete peace and follow not the footsteps of evil. Surely he is your open enemy. † (2:208) Despite the world of violence and belligerence that Muhammad was born into, his approach to the ethics of war and peace differed from the prevailing tribal culture of the time. Muhammad’s attitude with regards to the concept of peace was one of active non-violent resistance and open defiance of persecution by non-believers. The essence of this is represented in the Quranic verse: â€Å"The recompense of evil is punishment like it, but whoever forgives and amends, he shall have his reward from Allah; surely he does not love the unjust. † (Sural al-Shura 42:40-43 ‘The counsel’) The history of the religion emerged in Mecca, the birthplace of Muhammad, and later in Medina. Medina was situated on one of the Middle East’s principal trade routes and is home to a large religious shrine and sacred site known as the Kaaba. It was here that that the news of the new prophet was carried from distant lands. One of the most historical events within the history of Islam was the death of the prophet Muhammad in 632 CE. After Muhammad’s death, Abu Baker; Muhammad’s successor and father in law, along with three other ‘rightly guided’ caliphs led the early Muslim community to further success and rapid growth. There is some dispute, however, between the Shi’i and the Sunni branches of Islam as to who is the rightful successor of Muhammad. Shi’is believe that Ali, Muhammad’s closest relative and fourth caliph is indeed the true leader or imam of the Muslim community. The Muslim objective of worshipful submission to God is practiced through the five pillars of Islam. These five duties are a unifying force for Muslims all over the world. The ‘pillars of faith’ are described as the declaration of faith, daily prayer, obligatory almsgiving, fasting in Ramadan and the pilgrimage to Mecca. These everyday practices demonstrate how the individual, through their current, personal devotion, strives for peace. Within Islam, the concept of peace is twofold. Firstly one must achieve peace with God and therefore with oneself; in order to secondly, be at peace with the rest of the world. Islam teaches the importance of strengthening one’s individual relationship with god. Sufism, an ancient mystical movement that marks the spiritual dimension of Islam stresses the importance of the Muslim transcending their base desires and worldly attachments in order to fully allow God’s light to enter their heart. This further reinforces that there can be no universal peace until inner peace and submission to the will of God is achieved. Islam notes that those who strive for peace will experience positive consequences from god. These positive actions can only be experienced by people if there is peace in the world, as written in the Quran. â€Å"Enter it [al-janna] in peace and justice. † (15:46) the place referred to in this verse is the Islamic concept of the ultimate paradise, or essentially heaven. This shows that the qualities for al-janna or the ultimate paradise for which all Muslims aspire are peace and justice. Muslims acknowledge that humans can have a tendency towards aggression, violence and greed. Jihad is the internal struggle against evil temptations in order to fulfil Allah’s desire for peace throughout humankind. It is the Muslim’s duty in the world to do good and prevent harm and evil in every way, therefore jihad essentially runs through all aspects of a muslim’s life. Contemporary Islam unfortunately faces a great amount of criticism and suspicion from the western world. This is due to misunderstandings of the religion, as well as extremist groups that believe that they must fight and act in violence in order to achieve peace for Islam. This contradicts the majority of Muslims, who constantly try to portray peace and kindness to the world, as the Quran informs them to do. And those who believe and do good are made to enter gardens, beneath which rivers flow, to abide in them by their lord’s permission; their greeting therein is, peace! † This reflects the positive consequences that are promised to Muslims who act peacefully throughout their life. It also further reinforces that acting in a way of peace, justice and goodwill will eventually have positive advantage s for all Muslims. Because of such contradictions, Australian Muslims in particular join in initiatives established to increase non-Muslim Australian’s knowledge of the religion. Through these initiatives and through increasing the dialogue between Muslims, Christians and Jews; contemporary Islam attempts to inform the world of their peaceful intentions. It is in the interest of many Muslims to conduct peaceful campaigns such as marches and protests that publically condemn war as well as showing that they do not condone the behaviour of confused, violent and extreme Islamic behaviour. There are a myriad of Muslim organisations for peace activism that contribute to educating people-as well as getting people together to speak up for peace and non-violence. Some of these organisations are: The Coalition of Women for Peace, Muslim Peace Fellowship, Muslim World Initiative, and the World Assembly of Muslim Youth. These organisations clearly show that the majority of the contemporary Muslim community are striving for both peace in Australia, and peace in the world. It can therefore be said that Islam, rich in its ancient history and contemporary practices, is a religion that constantly strives for peace in the world and peace in the minds of all followers. How to cite Islam Traditions, Papers

Ib Chemistry Ia - Oxidizing Magnesium free essay sample

When a mass of magnesium is burnt in air, it combines with the oxygen molecules to form magnesium oxide. The graph doesn’t completely verify the empirical formula of magnesium oxide. There is a slight difference in the literature value of the empirical formula, MgO and the formula obtained from the graph. There are two points on the graph which do not fit into the trend line at all indicating an error during the procedure of the experiment. The gradient of the graph is 1. 3. The uncertainty calculated from the steepest and least steep lines is EVALUATION: In the graph, there are two points that lie away from the trend line. This might have happened due to human error or a limitation in the experiment. One of the limitations was that the experiment required us to lift the lid of the crucible from time to time to check and see if the reaction was finished. We will write a custom essay sample on Ib Chemistry Ia Oxidizing Magnesium or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page When this was done, it was observed that some white smoke escaped. This was the product, Magnesium Oxide. Any escape of the product would bring about a different set of results. Another limitation was that the crucible was weighed while it was still warm, which caused the product, magnesium oxide to weigh more. Also, the ceramic crucible might have reacted with the magnesium ribbon when exposed to such high amounts of energy. Another drawback was that the magnesium was burnt in air and not in proper oxygen. The magnesium might have reacted with other gases in the air, like nitrogen to magnesium nitride. In the allotted time, there were six different values taken. The time given was sufficient to carry out the whole experiment properly LIMITATION: The magnesium could be completely cleaned with sand paper to remove the layer of magnesium oxide on the surface. This would allow the magnesium to completely react with the oxygen in the air. Also to keep the mass of the magnesium oxide obtained as accurate as possible, we should wait for the crucible to fully cool. Pure oxygen could also be used to oxidize magnesium for better results. A wider range of results should be taken and the experiment could be repeated again in order to get a value similar to the literature value of magnesium oxide. A better method of passing air into the crucible should also be adopted. There should be a change in the structure of the apparatus so that only a little amount of magnesium oxide is lost

ACCOUNTING SYSTEM INSIGHTS Essay Example

ACCOUNTING SYSTEM INSIGHTS Essay AIS – Final Study Chapter Highlights Chapter 1 – ACCOUNTING SYSTEM INSIGHTS 1. Enterprise system – A system that supports business activities throughout the enterprise, including inputs, processing, and outputs 2. Integrated enterprise system – Shares data across functional areas within the enterprise 3. Business processes – Related activities performed by an enterprise to create value by transforming input into output 4. Value chain – An organizing framework for business processes, beginning with vendors and ending with customers Baseline accounting system – A model that provides an enterprise-wide view of the firm`s accounting system 1. Transaction cycles – Accounting transactions related to specific business processes (1) Purchasing cycle – Transactions related to purchasing items from vendors (2) Payroll cycles – Transactions with employees (3) Sales cycle – Exchange or transactions between an enterprise and its customers 2. Vendors module – A module related to purchasing goods and services 3. Customers module – A module related to selling the customer a product or service 4. Employee module – A module related to the payroll cycle 5. Banking module – A module that involves cash received and cash paid 6. Financial module – A module that includes adjusting and correcting entries (1) Adjusting entries – Entries to bring accounts up to date at year end (2) Correcting entries – Entries to correct errors (3) Closing entries – Zeros out income and expense accounts at year end 7. We will write a custom essay sample on ACCOUNTING SYSTEM INSIGHTS specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on ACCOUNTING SYSTEM INSIGHTS specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on ACCOUNTING SYSTEM INSIGHTS specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Reports module – A module that relates to output from the accounting system (1) Financial reports – Reports that include a company`s income statement, balance sheet, and statement of cash flows (2) Tax reports – Reports used when filling federal, state, and local returns (3) Management reports – Reports prepared to assist managers in making decisions (4) Sustainability reports – Reports used to evaluate an enterprise`s sustainability performance What is the importance and value of information as an asset? Today, the value of information assets for some business exceeds the value of other assets, such as land and buildings What is the role of the accounting system within the larger enterprise system? * The accounting system spans the entire value chain of an enterprise, tracking transaction information from the purchase of items from vendors through the sale of products or services to customers. Business processes are associated with the related acco unting transactions known as transaction cycles. The purchasing cycle consists of employee and payroll transactions. The sales cycle involves exchanges or transactions between an enterprise and its customers. In addition to the accounting system, other modules or subsystem can include supply chain management (SCM), operations/production system (OPS), human resource management (HRM), and customer relationship management (CRM). What are the database essentials that today’s accounting professional needs to know? 1) A field is a piece of data, such as customer first name (2) A record is a collection of related fields, such as a customer record (3) A table is a collection of related records, such as a CUSTOMER table (4) A database is a collection of related tables, such as an accounting database (5) A database form is a computer-based form for entering data into the database (6) A database query is used to extract data from a database, such as searching for a customer’s account balance. (7) A database report is a computer- based output to display What are the SDLC (Software Development Life Cycle) phases? The system development life cycle organizes the activities involved in developing a new system into the following six distinct phases: (1) Plan the system project including scheduling, budgeting, and staffing (2) Analyze the new system requirements, such as what reports are required and what data needs to be collected by the system (3) Design business processes and databases for the new system (4) Build/buy and test databases and computer programs for the new system (5) Install new IT hardware, software, and databases 6) Deploy the new system, using the system on an ongoing basis and maintaining and updating it as necessary. Why is it important to safeguard information assets? * To protect information assets, organizations implement security and controls to prevent fraud, unauthorized access, modification, destruction, or disclosure. Internal control is the set of policies and procedures enterprises use to safeguard assets, including information assets, and to prevent and detect errors. What are the three functions of an accounting system in today’s business environment? 1) Collecting, recording, and storing financial and accounting data (2) Providing financial analytics and business intelligence for improved decision making and business performance (3) Safeguarding information assets stored in accounting systems using security, controls, and risk management Chapter 2 – ACCOUNTING DATABASES 1. Operational database – Databases used to store data related to business operations and transactions 2. Data warehouse – Stores data from a variety of sources and is used for business intelligence 3. Database administrator (DBA) – Responsible for managing the enterprise’s databases 4. Intersection table – Placed at the junction of two tables to eliminate a many-to-many relationship 5. Composite primary key – Used when more than one field is required to uniquely identify a record 6. Normalization – A process for removing database anomalies or problems 7. Database integrity – Ensures that the database contains accurate, valid data Rule 1: Entity integrity Each record in the database must have a unique identifier. No two records in the database can have the same primary key value. Rule 2: Primary key integrity The primary key value cannot be null (empty). Rule 3: Domain integrity The field values must be from a pre-defined domain. Rule 4: Referential integrity Data referenced and stored in related tables must be consistent across the database. DBMS is a software used to (1) Create database tables (2) Transfer data from the accounting software to the database (3) Update data in the database (4) Delete data from the database (5) Sort database tables (6) Run queries What data is stored in accounting databases? * Organizations store data about assets, liabilities, operations, transactions, employees, customers, vendors, and more in databases. Accounting databases needs to be well structured, redundancy-free, consistent, and current What are the three tiers in accounting system architecture? (1) Database tier: The back-end accounting database stores accounting data in database tables. A back-end database management system (DBMS) sorts, stores, inserts, updates, and deletes accounting data and runs queries (2) Application tier: Accounting software applications interact with the DBMS to access the back-end accounting database (3) User tier: The user tier consists of the interface appearing on the accountant’s computer screen. The user interface consists of database forms and reports. What are enterprise databases? * Enterprise databases used by an enterprise for business purposes can be considered as one of two types: internal databases or external databases (1) Internal databases are databases in which the data belongs to the organization. Internal databases consist of two varieties: operational databases and data warehouses. Operational databases, such as an accounting database, store enterprise transactions. Data warehouses store data from a variety of sources. 2) External databases are databases containing data collected by other organizations. What problems can result from poorly designed databases? * Poorly designed databases may contain database problems or anomalies, such as problems with inserting, updating, and deleting data. This can result in inaccurate, unreliable accounting data. * Three types of database anomalies (problems) are DUI: Deletion, Update, Insertion What are the steps used to bu ild an accounting database? (1) Identify and build database tables (2) Identify and enter fields in each database table (3) Select the primary key for each table 4) Identify and build relationships among database tables, removing any many-to-many relationships by creating intersection tables Chapter 3 – ACCOUNTING INTERFACE 1. Graphical User Interface (GUI) – User interface containing images and icons 2. Data validation – Tools used to minimize data entry errors, such as drop-down lists 3. Real-time reports Reports that provide up-to-the-minute data without a time lag 4. Live reports – Reports that provide up-to-the-minute data continuously 5. Structured query language (SQL) – Code used to search and retrieve data 6. Query Builder Tools – Streamlines query development What is the role of the accounting system interface? * The accounting system user interface plays an important role in entering accounting data and retrieving accounting information. The accountant views the interface on the screen, and the RDBMS and database are behind the screen. The accounting software interface interacts with the RDBMS using database forms, queries, and reports. Features of a well-designed interface include user-friendly, effortless navigation, and customizable preferences. What is the role of database forms? Database forms are commonly used to input data into accounting system. The database forms are frequently designed to look like commonly used and familiar items, such as an invoice or a check. What is the role of database reports? * The output of the accounting system is typically displayed in a report format. The report displayed on the user’s computer screen is actually a database report that is formatted to meet accounting requirements. The database report uses information from the database to populate the report. What is the role of database queries? * One component of the user interface is retrieval or query. Sometimes the interface will call this a search and provide a form where the search question can be entered. In other instances, a query may be run to prepare a report, retrieving data from the database to enter into the database report that appears on the user’s computer screen. Well-designed database forms are designed to save time and minimize data entry errors. A few general guidelines for database form design include the following: (1) Enter data once (2) Use data validation (3) Enable auto entry (4) Mirror paper forms (5) Design user-friendly forms (6) Implement appropriate security Chapter 4 – ACCOUNTING SYSTEMS AND B. PROCESSES 1. Data flow diagrams (DFDs) – a technique used to document business processes using agent, event, data store, and data flow symbols 2. Data flows – shows how data enter, moves, and exits a system 3. Data stores – a database table represented by an open rectangle 4. Events – a process represented by a rounded rectangle 5. Agents – a person or department represented by a square symbol 6. External agent – an agent outside the enterprise 7. Internal agent – employees within the organization 8. Event-agent-database (EAD) table – each row in this table corresponds to an event in a DFD 9. DFD Fragment – a DFD of a single event 10. Black hole – a DFD error that occurs when data goes into a process but no data exists 11. Gray hole – a DFD error that occurs when the input data does not correspond to the output data 12. Miracle – a DFD error that occurs when there is no input to a process The approach to reading a DFD is to use the following four steps (1) Identify the agents (internal and external) (2) Identify events (3) Identify database tables (4) Trace the data flows How are accounting systems developed today? * Today, most accounting systems are developed in two stages. First, baseline accounting software is selected. Then the accounting software is customized to meet the enterprise’s specific needs. How is customization of accounting systems documented? * Customizing an accounting system involves documenting the specific needs of the enterprise using data flow diagrams to provide a detailed view of the enterprise’s business processes. Each module of the baseline model can be customized to meet the enterprise’s needs. Additional modules might also be needed to provide the required customization, such as a production module to track manufacturing costs. Chapter 5 – BUSINESS PROCESSES 1. Gap Analysis refers to analyzing the gap between the baseline modules and the customization required to meet enterprise-specific needs. 2. Big Bang refers to when all system modules are built and implemented for the entire enterprise at the same time. 3. Stages refers to when modules or locations for a new system are built and implemented stage by stage instead of all at once. How are business processes documented? * The baseline accounting system can be customized using data flow diagrams (DFDs) to document the enterprise’s business processes. What is gap analysis? * A gap analysis identifies the gap between the selected baseline system, such as SAP, and the customization required by the specific enterprise. What is the difference between the big bang approach and stages approach to customization? * The two approaches to customization are big bang and stages. The big bang approach is used when all the modules are built and implemented for the entire enterprise at the same time. The stages approach involves completing modules or locations stage by stage instead of all at once. What is a workflow management system? Workflow management systems automate workflow by automatically forwarding the electronic document to the next step in the business process. Chapter 6 – INTEGRATED ENTERPRISE SYSTEMS 1. Order-to-cash – corresponds to the sales cycle 2. Procure-to-pay – corresponds to the purchasing cycle 3. Spaghetti code – programming code used to connect stand-alone systems 4. Three-tier architecture à ¢â‚¬â€œ when an enterprise system uses layers of IT components: enterprise database, application, and client computers 5. Firewall – software programs on a router that monitor network traffic 6. Business process management (BPM) – transforming business processes to improve efficiency Top Reasons for Failed ERPs include the following: (1) Unrealistic budget. Underestimated costs. Overestimated benefits. (2) Unrealistic schedule. Not enough time allowed for project completion. (3) Not a good fit. User requirements are not net. Baseline system not a good fit with business processes. (4) Too much change. Failure to educate employees on changes to expect. Lack of adequate change management. (5) Lack of project champion at the top. Commitment by top management is lacking to champion the project. What are advantages of an integrated enterprise system? * The integrated enterprise system offers many advantages over the functional silo approach to enterprise systems. The accounting functions are integrated into the larger enterprise system, permitting accounting to share data with other functional areas and better coordinate activities. What are challenges associated with an integrated enterprise system? * Challenges of an integrated enterprise system include business processes that may need to be redesigned and managing the changes required by the new system. How is data entered in an integrated enterprise system? Database forms that relate to business process activities permit users to enter data once into the IES and have the data shared throughout the enterprise, eliminating the need for different functional areas to rekey the same data. How does an integrated enterprise system relate to the accounting system? * Integrated enterprise system use a modular approach that is con sistent with the baseline accounting system model. The basic module names may vary but the functions are basically the same. Integrated enterprise systems integrate accounting with other modules for an enterprise. Customer and vendor systems can also be integrated. Chapter 10 – FRAUD AND INTERNAL CONTROL 1. Entity-level IT controls – processes, organization structure, and leadership for IT to support an organization’s business strategy and objectives, such as internal audits 2. IT general controls – controls that apply to IT services in general and ensure continued IT operation and availability, such as change and access controls 3. Application controls – controls embedded within business process applications, such as accounting software controls A. Classification by the control objectives specified in the COSO internal control framework: i. Operation controls controls to ensure that operations are completed appropriately, such as the timing of cash disbursements to ensure that late fees are avoided ii. Financial controls – controls to ensure that external financial reports are prepared on a timely basis in compliance with laws, regulation, or contractual agreements iii. Compliance controls – controls to maintain confidentiality of information in accordance with all applicable laws and regulations B. Classification by how the process is completed: iv. Manual controls – controls performed without the assistance of technology v. Automated controls – controls performed automatically by computers 1. Input controls – controls over data entered into the system 2. Processing controls – controls to ensure that amounts have been processed appropriately 3. Output controls – controls to ensure that reports are distributed only to appropriate users vi. Hybrid controls – a combination of manual and automated controls What is SOX and how does it affect the accounting system? Sarbanes-Oxley (SOX) legislation resulted from the accounting scandals of 2002. This legislation requires organizations to use recognized framework for internal controls. As a result, many organizations adopted COSO’s Internal Control – Integrated Framework and the COBIT framework for IT controls What is IT control architecture? * IT control architecture is a blueprin t for IT controls in the organization. This blueprint shows that internal control impacts IT at three levels within the organization resulting in three levels of IT controls: * Entity-level IT controls Application controls * IT general controls How can control weaknesses be documented? (1) Build a DFD (2) Document preventive and selective controls on the DFD (3) Document control HotSpots on the DFD Fraud and abuse can be classified into three broad categories: (1) Corruption, such as bribery (2) Misappropriation of assets, including theft of cash, fraudulent disbursements, or stealing merchandise (3) Fraudulent financial reporting, such as misstating financial statements in order to meet earning targets. Three elements required to prove fraud are the followings: 1) A material false statement is made with the intent to deceive (2) A victim relies upon the false statement (3) The victim incurs damages The fraud triangle depicts the three conditions that typically must exist in order f or a fraud to be perpetrated (1) Motive – reason for committing the fraud, such as financial difficulties (2) Opportunity – access to the asset or financial statements in order to carry out the fraud (3) Means – knowledge or skills that permit the perpetrator to commit the crime Internal Control is a process, effected by an entity’s board of directors, management, and other personnel. This process is designed to provide reasonable assurance regarding the achievement of objectives in effectiveness and efficiency of operations, reliability of financial reporting, and compliance with applicable laws and regulations. SOX (Sarbanes-Oxley Act) emphasize a strong system of internal control as a means of avoiding Enron-sized accounting frauds. SOX Requirements to remember (1) Section 302. Corporate responsibility for financial reports (2) Section 404. Management assessment of internal controls (3) Section 806. Protection for employees of publicly traded companies who provide evidence of fraud (4) Section 906. Corporate responsibility for financial reports Audit and Internal Controls (SOX) (1) Audit of internal control – tests of controls to obtain evidence that internal control over financial reporting has operated effectively (2) Audit of financial statements – tests of controls to assess risk and substantive procedures to collect evidence regarding the accuracy, completeness (3) IT audit – audit of IT controls 4) Integrated audit – integrates an audit of internal control with an audit of financial statements There are two types of deficiencies that may be found in internal control over financial reporting: (1) Material weakness – deficiency that results in a reasonable possibility that a material misstatement of financial statements will not be prevented or detected on a timely basis (2) Significant deficiency – a deficiency in internal control o ver financial reporting that is less severe than a material weakness COSO (Committee of Sponsoring Organization of the Treadway Commission) Internal Control Objectives 1) Effectiveness and efficiency of operations (2) Reliability of financial reporting (3) Compliance with laws and regulation Internal Control Components (1) Control environment – control environment factors include integrity and ethical values, importance of board directors, management philosophy and operating style, organization structure, commitment to financial reporting competencies, authority and responsibility, and human resources (2) Risk assessment – involves identifying, analyzing, and managing risks that affect a company’s ability to record, process, summarize, and report financial data properly. Risk assessment control objectives include the following: A. Importance of financial reporting objectives B. Identification and analysis of financial reporting risks C. Assessment of fraud risk (3) Control activities – include policies and procedures to mitigate risks including financial, operational, and compliance controls. Control activities include the following: D. Segregation of duties – to divide authorization, recording, and asset custody among different individuals E. Independent reconciliations of assets and accounting records – such as bank statement reconciliations and inventory reconciliations F. Physical controls – to provide for physical security of assets, such as security cameras and restricted access to corporate buildings G. IT controls – to ensure appropriate information processing, authorization, and data integrity. (E. g. Data validation) (4) Information and communication – includes the accounting system for identifying, recording, processing, and reporting transactions and financial data. An organization’s system produces reports, containing operational, financial, and compliance information. Internal control principles related to this component include information technology, information needs, information control, management communication, upstream communication, board communication, and communication with external parties (5) Monitoring – involves assessing internal controls as well as the process for taking corrective action if needed. Effective monitoring includes: H. Ongoing monitoring – such as controls over purchasing I. Separate evaluations – such as an internal audit that assesses internal controls. J. Upstream communication to report internal control deficiencies COBIT (Control Objectives for Information and related Technology) Three Dimensions (1) IT Resources can be divided into the following four categories: A. Application – consists of manual and programmed procedures to process information B. Information – includes structured and unstructured data in any form, such as text, graphics, pictures, audio and video. Data is input, processed, and output by the system C. Infrastructure – refers to IT technology including hardware and software. It may also include physical structures, such as a data center facility D. People – includes staff members as well as their knowledge and skills to plan, organize, acquire, implement, deliver, support, monitor, and evaluate IT processes and systems (2) IT Processes deliver information, run applications, and use infrastructure and people to accomplish IT goals in light of business requirements. IT processes are grouped into the following four domains E. Plan and Organize (PO) domain – relates to IT strategy and tactics to contribute to attaining business goals F. Acquire and Implement (AI) domain – identifies, acquires (built or bought), and implements IT solutions. Also ensures that the SDLC phases and activities are used when upgrading and modifying current systems G. Deliver and Support (DS) domain – concerned with the delivery of IT services. Encompasses IT operations, security and training. Assures the continued support and maintenance of these services H. Monitor and Evaluate (ME) domain – monitors IT processes for compliance with control requirements. Includes management oversight of control processes as well as independent assurance services provided by internal and external audits (3) Business Requirements (Information Criteria) I. Three criteria relate to the information security: confidentiality, integrity, availability (CIA) J. For the remaining four criteria, COBIT relies upon definitions used by COSO’s Internal Control – Integrated Framework (Effectiveness, Efficiency, Reliability, Compliance) Chapter 11 CYBERSECURITY What are the 10 domains of cybersecurity? (1) Legal, regulations, compliance, and investigations (2) Information security and risk management (3) Security architecture and design (4) Telecommunications, network, and Internet security (5) Control access (6) Operations security (7) Physical and environmental security 8) Application security (9) Business continuity and disaster recovery (10) Cryptography What is the scope of cybersecurity in the accounting system? * Cybersecurity in an enterprise is not limited to just guarding against hackers and cyberattacks. It involves many aspects of enterprise operations, including how you train and educate your employees about security awar eness to safeguarding information assets, how to implement new technologies in a security conscious manner, how to maintain backups in order to recover and continue business operations, and how to provide the highest level of security in a cost-effective way Why is encryption important in securing accounting data? * For accounting purposes, encryption provides an especially valuable tool offering increased data integrity and confidentiality. Encryption can be used for accounting data in transit and for accounting data stored in the database. If an attacker is successful in penetrating the enterprise security and reaches the database, encryption of the stored data is an additional line of defense *Refer to Lecture PPT slides for more detailed information regarding key terms. Chapter 12 – THE RISK INTELLIGENT ENTERPRISE What is a risk intelligent enterprise? * The risk intelligent enterprise moves beyond security and controls to managing risk and then to using risk to create value What is the enterprise risk management (ERM) framework? * The ERM framework offers guidance to enterprises implementing enterprise risk management. ERM units may consist of entity-level units, divisions, business units, and/or subsidiaries * The four ERM objectives are Strategic – relate to goals that support the entity’s mission * Operational – relate to the effective and efficient use of the entity’s resources * Reporting – relate to the reliability of the enterprise’s reporting, both internal and external * Compliance – relates to the entity’s compliance with all applicable laws and regulations * The eight ERM components consist of * Internal environment – involves the risk management philosophy of the ente rprise, including the tone set by top management. Risk resilience, risk appetite, risk tolerance, integrity, and ethical values also affect the nternal environment * Objective setting – setting objectives that are consistent with the entity’s mission and risk appetite * Event identification – involves identifying potential events that might affect the entity. Events can be either internal events or external events that might affect the entity’s ability to achieve objectives. * Risk assessment – the process of assessing the extent to which events would impact an entity’s ability to achieve its objectives (impact/likelihood) * Risk response (avoidance/reduction/sharing/acceptance) * Control activities Information and communication * Monitoring What is spreadsheet risk management? * A significant risk for many enterprises is the widespread use of spreadsheets with limited controls. A spreadsheet risk management program includes using access and change controls with spreadsheets in order to be SOX compliant Chapter 13 – ACCOUNTING SYSTEM DEVELOPMENT * This chapter explains stages of SDLC (Software Development Life Cycle) and SDM (Software Development Methodologies). Refer to Lecture PPT slides for more information.