Effects of Vegetation on Freshwater Shrimp

Effects of Vegetation on Freshwater Shrimp The aim of this experiment was to discover whether the presence of vegetation affected the abundance of the species of freshwater shrimp Gammarus pulex. To do this an experiment was carried out involving samples taken from a variety of vegetated and non-vegetated areas. The abundance of the species in each environment was measured and compared and found to be statistically significant. Freshwater shrimp do prefer vegetated areas over non-vegetated areas due to either; increased availability of detritus, increased oxygen content or additional protection from predators. Introduction: Gammarus pulex: (freshwater shrimp) are Crustaceans that are members of the Amphipoda order. Their bodies are curved into a C shape and they average approximately 20mm in length. As seen in figure 1, Gammarus pulex have 7 pairs of legs, two of which perform a grasping function similar to humans hands whilst the other 5 are adapted to swimming. The species gills are provided with oxygen by the vibrations of their legs and the 3 pairs of structures seen on the abdomen, the gills are located on the inside of the back five legs. Gammarus pulex have a high oxygen requirements and as a result are typically found in faster flowing, oxygen rich water. They are hatched from eggs and emerge fully developed and ready to reproduce. This results in a fast rate of reproduction. The offsprings sex is determined by the temperature of the water. These shrimps mate whilst the male carries the female on its back, this will occur several times per year. Gammarus pulex Have no natural defence mechanism o ther than their camouflage and as a result they are primarily active during low sunlight periods and under shelter. As a result of Gammarus pulexs lack of a defence mechanism they are typically found under and within the aquatic fauna and rocks within rivers. Gammarus pulex are primary consumers that typically consume detritus, i.e. they consume dead and decaying matter in order to provide energy for themselves. Gammarus pulex main predators are fish which that rely on them as one of their primary sources of food, fish commonly found to consume these shrimp include: Trout, Bullheads and Salmon. Rationale: Gammarus pulex can be used as an indicator species due to their affinity for highly oxygenated water. They (Gammarus Pulex) are intolerant of polluted waters or reduced dissolved oxygen concentrations, and can therefore be used as an indicator species for water quality. A decrease in the oxygen content of an ecosystem can have serious adverse effects on the other species within the ecosystem and is one of the most common causes of Fish Kills as a result it is a variable regularly monitored by fishing agencies Due to increasing awareness of the impact humans are having on their environment and the ecosystems that we interact with, biological indicator species will become increasingly important in the identification of suitable habitats for species to be introduced to. In addition to Gammarus pulex acting as an indicator species, they also require highly oxygenated water to survive and reproduce. A lack of oxygen within the water could potentially lead to anaerobic conditions within the water. Due the fact that they require oxygen for respiration (Aerobic) this would reduce the population of the shrimp within an area. This would have a knock on effect on the secondary and tertiary consumers within the food chain that also rely on Gammarus pulex as their primary food source such as trout and salmon. As a result, the abundance of the species is of key ecological importance within these ecosystems and steps should be taken to ensure high oxygen content of the water and adequate foliage and vegetation for the species to thrive within its niche. These goals can be achieved relatively easily through the planting of vegetation for cover. This would also provide raised oxygen levels due to the respiration of the plant life to produce oxygen as a by-product . In a study by H.H Costa on investigating the affect of low concentrations of oxygen on the number of reactions per minute in Gammarus pulex, strong correlations were made between the concentration of oxygen within the water and the number of reactions taking place per minute. Low levels of oxygen would lead to decreased metabolic activity, resulting in slower growth and reproduction. As a primary consumer this would have a detrimental effect on the rest of the ecosystem as a lower population of the species would result in food being a limiting factor for fish that relied on the species as a source of food. This could also lead to the gradual decline of other primary and secondary consumers as they are used as a source of energy by the tertiary consumers to sustain themselves. Aims: The aim of the experiment was to determine whether the presence of vegetation within the water at Nettlecombe church pool would have a significant impact on the abundance of Gammarus pulex measured within an area and whether any changes in abundance could be attributed to the independent variable (presence of vegetation) by controlling or measuring the other abiotic factors within the ecosystem. Null hypothesis: Statistically, there will be no significant correlation between the abundance of freshwater shrimp and the presence of vegetation within the stream. Alternate hypothesis: Statistically, there will be significant correlation between the abundance of freshwater shrimp and the presence of vegetation within the stream. Prediction Gammarus pulex will likely show a significantly higher presence in the vegetated areas of the stream due to several key biological factors: Defense: Due to the lack of any inherent defense mechanisms, the species relies on its camouflage as its sole mechanism for defense. Naturally, high amounts of vegetation present in an area provide an aid to the protection of the freshwater shrimp from its predators and allow a greater chance of the survival of the species. Oxygen content: The oxygen within water is derived primarily from submerged plants present within the water. As these plants photosynthesize, Oxygen is released as a byproduct and dissolves into the surrounding water. This increased oxygen content would attract freshwater shrimp to an area, as they are reliant on the surrounding water for the oxygen that is necessary for them to respire aerobically. Detritus: Organic material such as decaying plant material is the primary food source of Gammarus pulex as detritivores. If vegetation is present in an area an increased amount of detritus will also be present due to the death and decay of the submerged plants. This provides an ideal food source for the Gammurus pulex and increases the chances of survival and reproduction. As a result you would expect to see an increase in the abundance of the species in areas with vegetation. Independent variable The independent variable within the experiment was the presence of a significant (+10cm) amount of vegetation submerged within the water and the lack of +10cm of vegetation present. This was varied by locating two areas, one with +10cm of submerged vegetation and another without. Dependent variable The dependent variable within the experiment was the relative abundance of the species within the two separate areas per sample. This was measured through obtaining a sample and counting the number of Gammarus pulex present per sample. Control variables Several abiotic variables were controlled within the experiment to ensure that any changes in the abundance of the freshwater shrimps could be assigned to the changing in the independent variable. In the cases in which an extraneous variable could not be controlled without compromising the integrity of the experiment, the variable was measured and any anomalous readings recorded could possibly be assigned to that abiotic factor. PH: The acidity (concentration of hydrogen ions) within the water was measured by obtaining a sample in the two areas and measuring the sample through the addition of universal indicator. The PH of the water was measured as Gammarus pulex have an aversion to water with more extreme Phs. In Responses of Gammarus pulex to modified environment II. Reactions to abnormal Hydrogen ion concentrations H.H Costa states that at the PH values of 9.6. These negative reactions can be explained through the inability of the shrimps enzymes to function at these extreme PHs. Temperature: Temperature was measured in degrees centigrade through the use of a digital thermometer that was placed in each sample, allowed to stabilize and a reading was taken. Temperature was controlled due to the reaction of Gammarus pulexs offspring to temperature, at lower temperatures, offspring within eggs will hatch as male, whilst above this they will hatch as female. This would lead to one sex becoming dominant at extremely hot or cold temperatures, which would result in a reduced abundance as the difficulty of locating a mate increased. Light: The amount of light in each sample was recorded through the use of a lux meter as close to the water as possible. This variable was measured in lux and was measured as it is likely the shrimp will be more abundant in darker areas due to the increased effectiveness of their camouflage in these areas and increased protection this offers. Depth: The depth of each location was measured through the insertion of a ruler to measure the depth of each location. The ruler was placed on the surface of the sediment to stop it being pushed too far into the soft sediment and producing an inaccurate reading. Areas were chosen as close to 10cm deep as possible to rule out the depth of the water having any significant impact on the results produced. Pilot study: Introduction: Before carrying out the main study, a pilot study was used to determine the final procedure and method of the study. This pilot study was used to identify the best sampling technique to use to collect a sufficient number of shrimps per sample. This technique had to be efficient enough to collect enough data for a statistical significance to be shown and collect the maximum number of shrimp within an area to ensure that the true abundance of the species was actually being measured. In addition, the method used to collect the shrimp had to be standardized, so that the identical technique could be carried out in different areas to ensure the reliability of the technique. This meant the same technique could be carried out again to produce as similar results as possible. In addition, the best local spot to produce enough shrimp to state a significant difference had to be located. This pilot study was used to locate the areas that would be sampled in the main experiment by locating the areas with enough vegetation to have an impact on the dependent variable. This meant looking for areas with high levels of submerged vegetation within several different rivers until enough within as Single River was found. This was to make the control of extraneous variables easier as the variation in the variables would be far larger in separate bodies of water. Within the pilot study, I also had to assess the extraneous variables that would have to be measured in my final study to prevent them interfering with the data produced. During the pilot study, I identified that the amount of light in an area seemed to be having an effect on the abundance of the species within that area. This was potentially reducing the validity of the experiment. This was because any results produced were no longer necessarily down to just the independent (presence of vegetation) variable. As a result, I included the use of a light meter in the final experiment to control and limit the impact on the data produced. Along with deciding the variables to be measured, I also had to finalize the equipment used to measure the variable in a standardized manner. The pilot study was also used to identify any potential risks or hazards within the area. Once these were identified, appropriate controls could be taken to reduce or nullify the risks from these sources. Equipment list: A 15cmx10cm Scoop net A 1 meter long ruler A digital thermometer A square 1025 cm tray that was not filled with pond water A digital stopwatch Freshwater identification sheet Pipette Method: Whilst 3 rivers were found in close proximity, only one, the church stream, contained an appropriate number of vegetated areas to non-vegetated areas close enough to carry out the experiment expediently. In addition the proximity of the locations reduced any extraneous variables that were acting on the study. Thus the church stream was used for the final experiment. 2 methods of sampling with the net were carried out, the figure of eight sample (A)and the Kick sample'(B) A) This involved locating an area to sample and standing still whilst moving the net in a figure of eight through the water. This was timed for 10 seconds and 20 seconds .This method did not disturb the sediment of the area. B) The kick sample involved placing the net downstream of the area to be sampled and kicking up the sediment into the net without moving the net. This was timed for both 10 seconds and 20 seconds using the stopwatch. After collecting each sample the contents of the net was upturned and placed into the empty tray. The tray was then filled with water from the stream. Using the identification sheet, I timed for 1 minute on the stopwatch and counted all of the Gammarus pulex present in the tray within the time. Using a pipette to move them to a separate bucket once counted A variety of sampling techniques for the control variables were then carried out in the area. The ruler was used to measure depth at a variety of locations. This provided practice at accurately measuring the depth of the water without disturbing the sediment on the bed of the stream. The digital thermometer was then placed in the water, however not placed at the bed of the stream. Risk assessment: Before carrying out the pilot and main study, a risk assessment of the risks that could pose a threat to me or those in the surrounding areas was carried out. Through this I identified the hazard (negative effect 1-10) and the risk factor (chance of the hazard actually occurring 1-10) to control this I also decided on sensible controls to minimize the chance of the hazard occurring or minimize the severity of the hazard. The risk rating was calculated by multiplying the chance of the hazard occurring with the severity of the hazard (1-100). Hazard Severity of the Hazard Chance of occurring Risk rating Control Slipping and falling. 2 6 12 Ensure the muddy parts of the bank are noted and avoided. Wear appropriate footwear to avoid tripping/slipping. Drowning in unexpected deep water. 10 1 10 Ensure all personal can swim. Identify any deep areas before beginning. Contamination from any water/aquatic life. 8 3 24 Wash hands before and after touching the water. Do not handle the aquatic life, use a pipette instead Tripping with net/ruler. 4 4 16 Wear appropriate footwear, I.e. hiking boots Discussion of results: The number of shrimp produced by using method B for 20 seconds produced the largest total number of shrimp in both vegetated areas and non-vegetated areas. In comparison, method A produced the fewest number of shrimp in both vegetated areas and non-vegetated areas. The temperatures produced seemed to be pretty constant throughout the pilot study however the two 9.8 readings were likely caused by the thermometer not being pressed to the sediment properly, reducing the reliability of those readings. The preliminary findings reflected that more shrimp were indeed found in the vegetated areas in comparison to the non-vegetated. Evaluation of pilot study: Through the use of the pilot study I was able to identify the main problems with the study and remedy them for the final study: The measuring of the temperature using the thermometer was standardized by pressing the thermometer to the bed of the stream on each measurement. The sample I chose to use was the 20 seconds kick sample This method of sampling was far superior to the figure of eight sample. This was likely to the freshwater shrimp inhabiting the upper layer of the sediment; the kick sample dislodged them into the net whereas the figure of eight did not disrupt the sediment at all resulting in only the swimming shrimp being picked up. As a result, only the number of shrimp swimming in a sampled area was being measured not the total number of shrimp in the area. I chose to use the 20 second sample as, although it was less expedient than the 10 second sample, it did provide more species and reduced the chance of anomalies cropping up through not all of the shrimp being collected. Whilst measuring the depth in step 8, I noticed that the vegetated areas where normally darker than the non- vegetated areas. To counteract this variable, I decided to control it in the main experiment by measuring the light using a lux meter. This was to ensure that the results were down to the vegetation present. During step 1 and the selection of the location of the samples, I realized that I hadnt set any specification on what classed as enough vegetation to qualify as a vegetated area. After discussing this with my tutor I decided to use 10cm measurements of submerged vegetation qualify an area as vegetated. In addition, I used areas without any vegetation for the final experiment. Whilst collecting the samples in step 4 I realized that I was disturbing the ecology further downstream on further kick samples. This was an unfortunate side effect of using the kick sample from the top of the stream down. As a result, I decided to reverse the direction for the final experiment and take the values from downstream before taking those upstream. This stopped earlier experiments influencing later ones. Main Experiment: My final experiment took into account the findings from the pilot study and used these to modify the final experiment to produce the best results I could. The changes listed above were introduced to tailor the results of the experiment into a form I could use to compare the effect of the independent variable. Intro: My final experiment consisted of 10 samples of each vegetated and non-vegetated areas being taken, with the variables light, depth, temperature, PH and number of shrimp present being measured. The revised aim of the final experiment was to measure whether the presence of vegetation affected the abundance of Gammarus pulex present and whether this difference was statistically significant. To do this I carried out a stratified sampling technique to locate areas to work in, I,e areas with +10 cm of submerged vegetation. I then used a systematic sampling technique to collect the data as I timed how many of the species I could count from a sample in 1 minute. Equipment list: A 15cmx10cm Scoop net A 1 meter long ruler A digital thermometer A square 1025 cm tray that was pre-filled with pond water A digital stopwatch Freshwater identification sheet Pipette 1 Lux meter 1 bottle of universal indicator, with a beaker to collect a sample of water A small bucket to place counted shrimp in Writing equipment and paper to record results Pipette to collect the shrimp with Method: 10 vegetated areas were first located. This involved measuring the total submerged vegetation present and ensuring it was over 10cm long. The non-vegetated areas were then located, these were areas within as close proximity to the vegetated areas as possible but without any vegetation present. Starting from downstream and moving upstream, the kick sample was performed in the first vegetated area. This involved placing the net downstream from the sampling area and kicking the sediment for 20 seconds into the net. This was timed with the stopwatch. The sample in the net was upturned into the tray. The Gammarus pulex were identified using the species identification sheet and removed from the tray and placed in the bucket using a pipette. The total number of shrimp counted in 1 minute was recorded. The contents of the tray and bucket were emptied back into the water. The depth of the sampling area was then measured using the ruler and placing it on the stream bed. The lowest value of the water rising up the ruler was measured as the depth. The thermometer was then placed lightly on the stream bed, this was left to stabilize for 10 seconds and the value was recorded The lux meter was then placed as close to the water as possible and held still. After 10 seconds the value was taken. This method was repeated for the non-vegetated areas. This procedure was carried out at all of the 10 areas. Table of results for main experiment Calculations of the means for Vegetated data: Mean PH: (7.5 x 10)/10 = 7.5 Mean temperature C: (9.8 x 2 + 9.9 x 8)/10 = 9.88 Mean Lux reading (Lux) : (240+234+194+30+13+109+603+719+560+335)/10 = 303.7 Average depth (cm) : (10.0+9.5+5.0+4.0+4.0+5.0+5.2+8.2+12.8+13.2) /10 = 7.69 Mean Shrimp (Arbitary units) : 341/10 = 34.1 Calculations of the means for Non-Vegetated data : Mean PH: (7.5 x 10)/10 = 7.5 Mean temperature C: (9.8 x 1 + 9.9 x 9)/10 = 9.89 Mean Lux reading (Lux) : (846+645+300+71+24+123+441+739+506+389)/10 = 408.4 Average depth (cm) : (12+11.5+10.5+12+8+10.5+12.4+14.5+12.4+13.3) /10 = 11.71 Mean Shrimp (Arbitary units) : 56/10 = 5.6 Anomalies: Both of the values highlighted in red, are examples of possible anomalous data that could have been caused by procedural errors. 6 is far below the average shrimp reading of 34.1, this could have been caused by the high light reading on this particular reading, reducing the shrimps camouflage and therefore their safety in this area. The value of 17 was far ahead of the mean value of 5.6 and could have been caused through the procedural error of the pipette not sucking the shrimp up and them being counted twice. These samples also could have had the random error of large amounts of sediment resulting in some shrimps not being counted or others being counted twice. The clear variation in the number of Gammarus pulex sampled in the two areas would indicate that the vegetation did have an effect on the abundance of the population. Likely due to the increased defense offered by these areas and also how much easier it would be to obtain decomposing plant matter (Detritus) as a food source. The largest value for a vegetated shrimp was 79, with the lowest being 6. This is in comparison to the highest value for non-vegetated areas being 17, with the lowest being 2. The similarities between the abiotic factors, primarily temperature and P.H also increase the validity of the results produced. We can be sure that the results are actually as a result of the presence of the vegetation. It should be noted that none of the samples contained no freshwater shrimp, leading to the assumption that the water likely has a high oxygen content and has few pollutants. This is backed up by the location of Nettlecombe, a relatively rural area with few large roads runnin g nearby. Statistics: Within this study I decided to use the Mann Whitney U test to ascertain whether the difference between the two values was enough to reject the null hypothesis and convey a significant difference between the two sets of data. Null Hypothesis: There will be no significant statistical difference between the data drawn from vegetated samples and non-vegetated samples in the Nettlecombe church stream on the 14/10/12 The lowest U value calculated was 6, The critical value at 0.1 is 16 meaning that the Null Hypothesis can be rejected at the 0.1 significance level This allows us to accept the alternate hypothesis, and although there were small overlaps in the data, the difference between the two sets of data values is significant. Evaluation: Throughout the experiment, every effort was made to control or measure extraneous variables that could have an effect on the results of the experiment. As a result, the validity of the experiment is quite high; the values for all the abiotic variables were measured and have similar values for both the Vegetated areas and the non-vegetated areas. As a result we can make the assumption that any changes in the dependent variable, were in fact down to the independent variable. The pilot study was carried out to aid in the identification of any confounding variables, risks or extraneous variables that could potentially impact on the validity of the results produced and as a result of the pilot study, controls were put in place to counteract these variables. In addition, due to the standardized methodology carried out within both the pilot experiment and the final experiment, the method could be repeated under similar conditions to produce similar results. Resulting in a high reliability of the data. As the Mann Whitney U test allowed us to reject the null hypothesis at the 0.01% significance level, we must assume that the results produced show a significant change between the two environments. Although the results proved to be statistically significant, several procedural errors should be considered. Even with a 20 second kick sample, not all of the shrimp in a certain area could be collected as the shrimp likely inhabit different layers of the sediment. The speed at which the shrimp were counted at could also vary considerably based on the amount of sediment present in a sample, in a sample with high amounts of sediment, it would take longer to count and remove all of the shrimp within a minute than it would be in a clear sample. To counteract this, a stratified sample could be put in place; all of the shrimp from a sample could be counted rather than just counting for one minute. Systematic errors within parts of the equipment could result in repeatedly wrong measurements, e.g the Lux meter may not be calibrated properly and give readings that are continually 50 higher than they should be. Percentage error can also become a problem and whilst small, can be noticeable when accounted for in multiple datasets e.g. 0.01/500 x100 = 0.002 % percentage error There are also several ethical considerations to take into account when using live organisms within experiments. For instance the ecosystem is being massively disrupted through the use of a kick sample. All of the layers of sediment are being removed and many organisms are being collected in a sample that didnt have to be. A more specific and less environmentally invasive procedure could instead be carried out using the figure of eight sampling method so as not to disturb the stream bed ecosystem as much. Conclusion From the data and evidence provided above, a reliable argument can be put forward that the species Gammarus pulex does favor vegetated conditions over non-vegetated conditions. This could be down to a variety of reasons: Gammarus pulex is an aerobic organism and thus favors oxygenated conditions. During photosynthesis in submerged plants, oxygen is produced as a byproduct which diffuses into the surrounding environment (the water) this results in increased oxygen content. The oxygen content at this point is not acting as a limiting factor in the population of Gammarus pulux and thus an increase in the activity within the reproductive cycle of the species. This is demonstrated in the image to the right. Gammarus pulex favors the vegetated environment due to the increased source of detritus present through the decomposition of the plants present in the environment. This increased source of food and energy means the species expends more energy within its reproductive cycle and fewer of the species die due to starvation. Thus the population of the species in these conditions increases. Gammarus pulex could also potentially favor the vegetated environment due to the increased camouflage and protection it provides it. This could be part of a behavioral adaptation the organism has developed to protect itself from the fish that hunt it. This would result in large numbers gathering in the areas that they were safe and fewer of them being consumed by secondary and tertiary consumers resulting in larger numbers of them in the vegetated areas. Source evaluation Within my experiment, I extensively referenced and used H.H Costas work into the differing effects of modified environments on Gammarus pulex. This work was published in the scientific, peer reviewed journal Crustaceana. This journal is is a leading journal in the world on crustacean research. As a result I feel the peer reviewed work is both reliable and accurate and although published in 1967, the more recent research (Field guide to the water life of Britain 1984) also agrees with the core principles described in H.H Costas work. In addition to several peer reviewed journals, one of my sources was an Information pack produced by the University of Florida, a well respected academic institute unlikely to publish inaccurate or unreliable information. As well as the paper sources listed, I used a variety of websites to gather data on various aquatic processes and mechanisms. Whilst I trust the majority of the websites, certain websites such as source 2, dont back up many of the claims with any real evidence which could be a sign of unreliable or inaccurate information. Further research Further research could be carried out into the preferences of Gammarus pulex through an experiment designed to ascertain the type of vegetation that they prefer and also the nutritional value of the varying types of detritus to the organism. In addition, research could be done into pinpointing the exact reason that the species prefers to reside within vegetative conditions rather than non-vegetative.

Spartan Heat Exchangers Inc.

Current State Spartan Heat Exchangers Inc. is a leading designer and manufacturer of specialized industrial heat transfer equipment for more than 10 years. The company’s primary products are transformer coolers, hydro generator coolers, air-cooled heat exchangers and transformer oil coolers. Their USP – Fin tube type heat exchangers and long lasting products. They are into highly customized heat equipments & because of new competition from European & Korean companies they have changed their corporate policy, which emphasize on reducing the product variety & standardized the product. The new business policy also states of reducing the current lead time from 14 weeks to 6 weeks. Problem Statement The Materials Department headed by Rick Coyne has to take a lot of initiatives internally to incorporate various implications of the new strategy, and submit his report to his boss Max Brisco of the changes suggested by him within a week. His major challenges are: †¢Change from responsive to anticipatory model. †¢Keep-up with the increased competition in the industry. Inventory turns from present 4 times to 20 times. †¢Eliminate material shortages & stock outs. †¢Reduce cost of Purchase goods by 10%. †¢Reduction in the custom lead time from 14 weeks to 6 weeks. Analysis of Key issues & options: †¢Interpretation of new corporate strategy. (ok, might need some rephrasing of words) In our view the key issue is to find out how to adapt the supply chain strategy from a responsive model to an anticipatory model. The previous corporate strategy was based on customization of each of their products which is now being changed to standardization. This change can be best illustrated by comparison of figures 1. 1 and 1. 2 in Appendix 1, wherein the possible corporate structures may tend to three different values, i. e. cost, differentiation and responsiveness; Spartan strategy has shifted from a focus in differentiation and responsiveness to a cost and responsiveness value proposition. †¢Job shop method of production to Hybrid. The new corporate strategy implies re-engineering from a job shop method of production (which involved manufacturing operations with several departments, each of which produced particular components, Ref Case) to a hybrid method of production which is a flow operation, where multiple work stations can be working simultaneously, which will mainly allow Spartan to increase volume of production, reduce lead time, it will further lead in cutting down the carrying cost of inventory, even though the inventory will be high. Raw materials procurement The customization strategy required the presence of many vendors and a high level of inventory in the warehouse. On the contrast, the new corporate strategy reduces variety to 3-4 basic lines for each product category will require less variety of raw material but in higher quantity. This will give the company a higher negotiation power for better overall conditions, including delivery time, transportation cost, price, quality & budget. †¢Le ad time reduction from 16 to 4 weeks One of the main concerns for the company is to reduce the lead time from 16 to 4 weeks in order to keep up with the competition in the market. This should be discussed with the vendors at the time of negotiation & should also be a clause in the PO. Now since the process is already standardized, Rick should also insist on improved communication between sales, materials department & vendors will help in the prediction of demand. There is also an option of keeping a buffer stock in case of an inconsistent demand. We believe that this goal can be achieved with an adequate supply chain strategy. The fact that we are reducing the number of vendors required will allow us to be more selective and procure only from the vendors that provide a service in accordance with our new needs, i. e. only from those who in the past have consistently delivered in few days lead time or those who can commit to do so in the future. †¢Change in Corporate Culture The new strategy will affect the corporate structure in the company. Earlier the work was based on the specific requirements of the client and it was more of research based but now the focus on research will be less and it will be more on general requirements. Therefore the type of work would shift. The present organizational chart of the SC Department in the company includes two buyers, one material control clerk, one expeditor and two shipper/receivers. This structure was functional to the previous strategy because there was a strong focus on the purchasing function. We believe that in order to maximize the SC Department resources in accordance with the new structure the positions and functions of the people with the SC Department will have to be adapted to strengthen the inventory management function of the company. There company could benefit from having one person responsible for forecasting demand. Processes should be reviewed to ensure that the SC Department has sufficient access to information in order to achieve this task. Re-buying will also be of utmost importance now in order to ensure that there is always sufficient inventory to maintain production going. †¢Vendor Development. A vendor base of 350 can prove very beneficial for Spartan. Such a large base of vendor proves that Spartan has a good market reputation. Also the increase in the requirement of raw material & its variety getting reduced will help Rick to: †¢Maintain & improve quality †¢Find & develop best–in-class supplier (both these points will help in superior quality product) †¢Standardize the items bought & the processes used to procure them (now possible due to standardization of product) (Ref pg 48) †¢Purchase required items & services at lowest cost of ownership. †¢Another option that Rick will have is Consignment buying (Ref. Pg 35) (which is possible due to the space available in the warehouse since the variety of raw materials has reduced) This space can be used to keep suppliers inventory under his control (specially for Aluminum which constitutes 40% of the total inventory). A)This will help Rick in another way as he will be able to solve the problem of stock out, specially for the basic raw material ie Aluminum. B)Since Spartan will now need only a fixed variety of raw materials, hence the requirement of a large vendor base will not be required. This will also provide Rick more negotiation power for a ixed vendor base, for his basic raw material as explained later on. The new business strategy being formulated for 5 years will give more negotiation power in view of a commitment of a long term relationship. As we previously mentioned, the new strategy of Spartan will enable the Supply Chain Department to restructure the procurement scenario. As we know, purchasing and supply management are critical to the success of a company. The general modern conception regarding procurement is recognizing the importance that, in addition to price, other elements may have in this relation. In this line of thought, we believe that being able to reduce significantly the number of vendors will allow the company to make some considerable advances on vendor development. Since there will be a less variety of raw materials to purchase and in a larger quantity than previously, due to the new anticipatory approach, the company should aim to establish long term relationship with these fewer vendors. However by no means do we want to imply that purchasing function at Spartan should be any less strategic. We believe that this should continue, but also that some resources can now afford, and will highly benefit, from reallocating some resources to the inventory management function. Spartan will require more inventory and raw materials as it would be an ongoing production always. For that the company will have to get in touch with their suppliers more often in order to fulfill production requirement. Suppliers will also have a strong incentive to cooperate with the company as they can obtain higher revenues due to more bulk orders. Additionally, we know that reducing the costs will drive profitability up. Moreover, reducing the purchasing price on raw materials will produce a leverage effect on the return on assets. This means that any given reduction that Spartan can obtain on the procurement price of aluminum will translate in an even higher increase in the return on assets. (DEMONSTRATE) A reduction in the prices from suppliers is one aspect that is always possible and in this case is necessary because of the situation that is happening in the market. Spartan should keep always in mind that many of their customers (including some of the key ones) decided to opt for standard product design because it brings them more advantages like lower cost and faster delivery. In consequence, Spartan should look for new suppliers that satisfy effectively the new needs of that the market is asking for. A 10% of reduction in the prices from suppliers could be possible by searching new suppliers that offer standardized products of good quality. It could be a good idea to search new Asian and European suppliers because they are being very competitive according the new market standards. Spartan should also consider finding an effective logistics route which allows them to reduce costs and they should consider the possibility of consolidating their goods. This will represent a decrease in the expenses that the company has to pay once they receive their goods. †¢Training of manpower The change in corporate strategy will require the employees to get training in accordance with the new product line. The anticipated increase in business will require more staff so the HR Dept will have to recruit more staff. †¢R&D : New initiative for a array of new Products The R&D will have to redirect their efforts to more standardized manufacturing process for a new product line based on the new strategy. †¢Procurement of Extra Machinery (don’t think this is necessary) Key Assumptions †¢The materials requirement in a customized product setup is not predictable, but the raw material requirement is quiet predictable in the standardized product setup which will help in reduction of a variety of raw material. We assume that there will be an on-going production. †¢Another part of the corporate strategy is to reduce the lead time from 16 weeks to 4 weeks. By adoption of this strategy Spartan will now be able to overcome one of its weakness, which will result in increase in sales, since Spartan will now have access to customers, it lost due to longer lead times. This increase in sales will provide high inventory turnover and help Rick to negotiate the prices & increase his inventory turnover from 4 to 20 times. Inventory Turnover = Sales/ Inventory (ref Pg. ___) †¢ The transition from customization to specialization will also help in reduction in the raw materials variety, which will provide some extra space in the companies’ warehouse, which will allow Rick to do â€Å"Consignment uying† (ref pg 35). Key Results of Calculations: Total cost of Inventory (Raw material & WIP) = $3,500,000. 00 Out of which 40% is Raw Material = $ 1,400,000. 00 Remaining 60% is WIP = $ 2,100,000. 00 Target 10% Reduction in cost of raw materials = $ 140,000. 00 †¢35% of the cost of raw material is Aluminum = $ 490,000. 00 A 15% reduc tion in the cost a saving of $ 73,500. 00 (as suggested this is achieved by consignment buying or bulk buying & savings on transportation). †¢Out of the remaining inventory cost of $ 910,000. 00 A 7. % reduction on cost price (ie a saving of $ 66,500. 00) on the remaining inventory achieved through negotiation & PO’s (which will fix the prices for over 12 months) will allow Rick to achieve the target. †¢Since in customized WIP is more which will decrease in standardization, ie reduction in handling & storage cost. No commitment but looks achievable over a period of 12 months. Recommendations: Based on the above argument we believe that the positivity in Rick’s mind in supporting the new corporate policy is valid & achievable. Appendix 1 1. 1 1. 2 1. 2

Essay about Interview Report Leadership in the...

Introduction Leadership is increasingly important in todays society. Many experts and scholars point out that the current leadership crisis concerns moral and character problems in many leaders (Ahn, Ettner, Loupin, 2012; Callahan, 2004; Wright Quick, 2011). The following interview report is intended primarily for exploration and comparison of the traits and characteristics of leadership. A leader of a clinical medicine centre was interviewed for this report. The purpose of this report is to explore the leadership characters and traits, and how they can be developed in this turbulent environment. First, I make a brief introduction regarding the background of the respondent and her working environment. The report also describes this†¦show more content†¦She has other doctors who work under her with the same ideology. All of they want to service the community to see people improve their health, to be their friends, to listen to them when patients have problems and to be their helpers as they go through really hard time. They want the patients to really regard them as friends, and trust them as family members (Fioravante, 2013; Gregory, 2013; Kornà ¸r Nordvik, 2004). 2) Clearly defined the goal The respondent said that the establishment of a medical centre requires many different role and function of the people to join the team, who come from different backgrounds and different training environments. When established the medical centre, there are many people who want to work together with different goals and purposes, such as people with individual interests and profitable purposes. Therefore, this leader must be very clear the goals and objectives of this medical centre, in order to carefully selected cooperation partners and team group. This leader believes that as long as the same goals and vision, leading everyone to work together will become less difficult (Fioravante, 2013; Gregory, 2013; Winning leadership traits, 2008). 3) Humble, non-discriminatory/equal treatment attitude The leader said: ‘I do not see myself as a boss, I see the team as my co-worker, we all joining the team together to go to the same goal. I think it is importantShow MoreRelatedHealth Center At Texas State University1370 Words   |  6 PagesThis is a report of an Interview with Karen Gordon-Sosby, associate director at Texas State Student Health Center. Karen is a highly motivated professional, an experienced healthcare administrator and appears to possess inherent management and leadership skills that are quite significant and noteworthy. 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Social Media And Its Effects On Society - 1385 Words

Ever just wonder and think about the government being able to see what you’re doing online, on social media. You might be talking to someone and you think you’re safe and think no one can see the conversation but people can see it like the government. Us people don’t think about what we post on social media and that can hurt us if we are trying to get a job or anything like that, even if we put our profile on private the stuff we put out there can be found some way. A lot of people feel that the government shouldn’t be able to see what we do online because it’s our personal life and there are some things we don’t want other to be able to see. We deserve to have some type of privacy and we don’t deserve to just be watched by people we don’t†¦show more content†¦Throughout the years, electronic devices have become more dangerous, and although it’s emerged to protect communications and personal identity. In some sit uations, there’s indifference between technical concept and legal moral concept of privacy. â€Å"Any media analyses and design generalizes methods throughout the modern era† (Clement 31). Debate about privacy has been structured as a series of tradeoffs and assertion on rights. Privacy raises new concerns about the nature of privacy and the means by which individual privacy might be compromised or protected. Although today’s concerns about big data reflect both the substantial increases in the amount of data being collected and associated changes, both actual and potential, in how they are used. Likewise, the ability to make intimate personal decisions without government interference is considered to be privacy right, as is protection from discrimination on the basis of certain personal characteristics† such as race, gender, or genome† (Clement 36). Concern with the rise of mass media such as newspapers in the 19th century led to legal protecti ons against the harms or adverse consequences of â€Å"intrusion upon seclusion,† public disclosure of private facts, and unauthorized use of name or likeness in commerce ( Clement 33). Radio communications led to 20th century laws against the interception of private communications laws that

Notes on Monarchy - 962 Words

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Auditing Special Assignment Free Essays

Theresa Golding BA 418 – Auditing Dr. Charles Pineno April 25, 2010 PART 1: â€Å"Small Firms May Face Audit Music† (published in The Wall Street Journal on April 19, 2007) addresses the ending of the delay in applying portions of the Sarbanes-Oxley Act of 2002 to smaller companies. At the time of the article, some 6,000 smaller public companies had yet to be required to â€Å"make an annual assessment of their internal financial-reporting controls with further review by the company’s outside auditor of these systems designed to help prevent accounting mistakes and fraud. We will write a custom essay sample on Auditing Special Assignment or any similar topic only for you Order Now The delay arose from complaints that compliance was overly costly and time consuming for larger companies. According to Mr. Cox, the SEC and the Public Company Accounting Oversight Board (PCAOB) are close to making less burdensome for all companies which would end the need to further exempt the smaller companies. The proposed changes would make realization of compliance in 2008 possible. Delays could again result if the new standards are not issued soon enough to meet the current deadlines. The chairman of PCAOB, Mark Olson, has blamed the high cost of complying on what is viewed as an overly cautious approach. PCAOB reports that progress is being made but there is still a way to go as some auditing firms still have not fully integrated an audit of the company’s financial statements with an audit of the company’s internal controls which are interrelated. PART 2 –RISK ASSESSMENT STANDARDS: Standard 1 – Reasonable Assurance, Evidence SAS No. 104 (â€Å"Amendment to SAS No. 1, Codification of Auditing Standards and Procedures) addresses â€Å"the attributes of audit evidence and the concept of reasonable assurance. This particular standard is closely related to General Standard 3: The auditor must exercise due professional care in the performance of the audit and the preparation of the report. Chapter 1: The Role of the Public Accountant in the American Economy The two forms of assurance services that CPAs perform with particular emphasis on â€Å"those that increase the reliability of information. † Since reliability enhancement is such a huge part of assu rance services, this standard is fundamental because proper assessment and testing of risk plays a critical role in the reliability of information. Chapter 2: Professional Standards This chapter introduced the 10 Generally Accepted Auditing Standards as set forth by the AICPA. As previously stated, there is a close relationship between Standard 1 and General Standard 3. Also, this standard also has a close relationship with Standard of Fieldwork 3 which reads: The auditor must obtain â€Å"sufficient appropriate audit evidence† by performing audit procedures to afford a reasonable basis for an opinion regarding the financial statements under audit. The gathering of evidence regarding risk falls into this standard of fieldwork. Chapter 3: Professional Ethics Within the chapter on â€Å"Professional Ethics,† we learned that Article V of the AICPA Code of Professional Conduct addresses â€Å"Due Care† and states: â€Å"A member should observe the profession’s technical and ethical standards, strive continually to improve competence and the quality of services, and discharge professional responsibility to the best of the member’s ability. Reasonable assurance and proper evidence regarding risk assessment would fall under the â€Å"Due Care† responsibility. Chapter 4: Legal Liability of CPAs Chapter 4 described the sources of CPA liability as: Contract, Negligence, and Fraud. Should the CPA not incorporate the appropriate levels of reasonable assurance and evidence regarding risk assessment, they could be found liable for at least ordinary or simple negligence. If there was a blatant disregard for this standard, the possibility of gross negligence could also exist. Chapter 5: Audit Evidence and Documentation The chapter detailed relationships among audit risk, audit evidence, and financial statement assertions and directly relates to the third standard of fieldwork stating that: the auditor must obtain appropriate audit evidence by performing audit procedures to afford a reasonable basis for an opinion regarding the financial statements under audit. This chapter also emphasizes the point of that there is an appropriate level of audit risk that must be met and the evidence collected and testing procedures utilized must be in keeping with this level. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding â€Å"Planning the audit† provides the foundation of the process. The reasonable assurance and evidence standard regarding risk assessment should be considered and integral part of the planning process. Chapter 7: Internal Control Assessment of internal control is part of knowing reasonable assurance can be given and regarding the reliability of the evidence acquired. Chapter 8: Audit Sampling Acceptable risk level is an important element of determining the proper sampling technique and size. Should an inappropriate sample technique/size be utilized, reasonable assurance will be lacking. Standard 2 – Internal Control, Evidence SAS No. 105 serves as an amendment to SAS No. 95, Generally Accepted Auditing Standards. Along with addressing work by the auditor on internal control, it further addresses audit evidence as well. This standard broadens the understanding the auditor must obtain of the business as well as its environment. Chapter 2: Professional Standards There is a relationship between this Risk Assessment Standard and Standard of Fieldwork 2. The fieldwork standard addresses the requirement for the auditor obtaining â€Å"a sufficient understanding of the entity and its environment†. It has now been further broadened when looking at the level of internal control. Chapter 5: Audit Evidence and Documentation The reliability of the evidence collected directly relates to whether it was â€Å"generated through a system of effective controls rather than ineffective controls. † Those controls will be more thoroughly assessed under this new Risk Assessment Standard. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding The scope of the audit plan is impacted by the level of internal control exercised by the client. Broadening the requirements regarding assessment will allow for a stronger foundation in how the plan is developed. Chapter 7: Internal Control This is likely the most important chapter regarding the ins and outs of internal control and this standard should be forefront when considering the content of the chapter. Chapter 8: Consideration of Internal Control in an Information Technology Environment Technological advances have done much to advance levels of internal control. However, if technology is not being utilized effectively, it can also raise the level of risk and under the new standard must be evaluated very carefully. Chapter 9: Audit Sampling Internal control plays an immense role in the level of sampling that should be done. Given the broader consideration now due to internal control, sampling levels will likely be impacted. Standard 3 – Evidence The standard defines evidence as comprising â€Å"all information that supports the auditor’s opinion on the financial statements. † It also â€Å"stresses the importance of supporting management’s assertions regarding the financial statements by gathering audit evidence. † Chapter 1: The Role of the Public Accountant in the American Economy The assurance service of reliability will only be at the proper level if the appropriate evidence is collected and examined with regards to the assertion of management. Chapter 2: Professional Standards Fieldwork standard 3 addresses the requirement of obtaining â€Å"sufficient appropriate audit evidence. This evidence directly ties to Reporting Standard 4 regarding the expression of an opinion regarding management’s assertions. Chapter 3: Professional Ethics Article II of the Code addresses serving the public interest. The public will look to the auditor’s opinion regarding management’s assertio ns and thus the evidence gathered should serve the purpose of protecting the public well. Chapter 4: Legal Liability of CPAs The inappropriate gathering of evidence could lead to the issuance of an incorrect opinion regarding management’s assertions and open the CPA to liability issues. Chapter 5: Audit Evidence and Documentation Audit risk, audit evidence, and financial statement assertions are closely intertwined and the Risk Standard puts more emphasis on that relationship and will do much to increase the reliability regarding the assertions about the financial statements. Chapter 6: Auditing Planning, Understanding the Client, Assessing Risks, and Responding To guarantee the opinions issued regarding management’s assertions, it is imperative that a CPA plan the audit appropriately and have a working knowledge of the client. This standard will strengthen risk assessment and the depth of knowledge the CPA will have about the client. Chapter 7: Internal Control Management’s assertions are influenced by their effective use of internal control. Analyzing and reporting on the level of internal control plays an important role in the opinion that will be issued regarding management’s assertions. Chapter 9: Audit Sampling The sampling scope needs to have the strength necessary to offer an appropriate opinion regarding management’s assertions. The evidence gathered determines the level of sampling needed and due care must be exercised throughout the process with the CPA remaining cognizant of management’s assertions. Standard 4 – Audit Risk, Materiality SAS No. 107 addresses the relationship between audit risk and materiality and has employed a Modified Audit Risk Model. Chapter 2: Professional Standards Assessment of the risk of material misstatement of the financial statements is covered heavily in Standard of Fieldwork 2. The level of risk will greatly determine the design of the audit procedures. Chapter 4: Legal Liability of CPAs Should the auditor not accurately assess the risk of material misstatement, issues of liability could arise. Chapter 5: Audit Evidence and Documentation The evidence collected and documentation kept is done in an effort to reduce audit risk and thus must be taken seriously and the level of risk must be adequately determined to provide this. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding The planning of audit should be undertaken in such a way that the level of risk determined can be sufficiently addressed. A clear understanding of the client and a clear procedure for assessing risks are fundamental to the overall process. Chapter 7: Internal Control The stronger the internal control, the lesser the risk and vice versa. It is imperative that a proper assessment of internal control be done to insure that the risk level is known prior to the collection of evidence and the conducting of sampling. Chapter 9: Audit Sampling The greater the amount of sampling conducted, the lower the level of audit risk. Proper risk assessment procedures are instrumental in determining the necessary level of sampling to be done. Standard 5 – Planning, Supervision SAS No. 108 â€Å"superseded guidance provided in previous standards and deals with the understanding of the engagement and planning issues. † This standard provides that the auditor plan the strategy concurrently with planning the engagement. Chapter 1: The Role of the Public Accountant in the American Economy The nature of the attest engagement must be clear to both the CPA and the firm and clearly defined at the onset of planning. Chapter 2: Professional Standards General Standard 1 requires â€Å"adequate technical training and proficiency† for the auditor and staff. Standard of Fieldwork 1 requires that the auditor â€Å"adequately plan the work and properly supervise any assistants. † Should these standards not be adhered to, the audit risk will be higher than an acceptable norm and during the planning of both the engagement and audit procedures, the auditor should remain cognizant of the roles these standards are playing/not playing. Chapter 3: Professional Ethics Auditors without proper training and proficiency that do not fulfill this responsibility are not acting in the ethical manner required of the profession and could likely face consequences. Chapter 4: Legal Liability of CPAs Auditors who do agree to an engagement for which they lack the proper training and/or technical ability (to include their assistants) could be open to liability issues in the area of contract and negligence. Chapter 5: Audit Evidence and Documentation Should proper planning and supervision not occur, the level of audit risk will be extremely high and likely not accounted for properly during the process. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding Planning of the audit is the first and probably most important step in the Audit Process. This step provides the foundation and it is critical that the auditor know the business at hand, and have the necessary personnel with the necessary training to undertake the engagement. With the new standard this step is concurrent with the planning of the engagement as a whole. Chapter 7: Internal Control If the auditor and team do not adequately assess the internal control, audit risk will likely be understated. It is essential that the risk assessment procedure implemented be understood by all and adequately applied. Chapter 9: Audit Sampling The risk determines the scope of sampling to be conducted. It is also important that ALL members of the team know the level of sampling to be done and have a clear understanding of the sampling procedure. Standard 6 – Understanding and Assessing Risk This standard again â€Å"supersedes previous guidance on the auditor’s consideration of internal control† and reiterates the need for the auditor to obtain â€Å"an understanding of the entity and its environment. Chapter 2: Professional Standards The easiest way for an auditor to adequately understand and assess risk to clearly understand the entity and its environment as well as the level and effectiveness of internal control which is once again in keeping with Standard of Fieldwork 2. Chapter 3: Professional Ethics Should risk not be properly understood or assessed, the subsequent reports issued will not be done with â€Å"Due Care† and thus, will not be in keeping with the Code of Professional Conduct as prescribed by the AICPA. Chapter 4: Legal Liability of CPAs Misunderstanding and improper assessment of risk will likely create issues of liability for CPAs. Chapter 5: Audit Evidence and Documentation The audit evidence and documentation gathered/prepared should adequately reflect the risk level and thus a clear understanding and assessment of risk need occur to guarantee the appropriateness of said evidence and documentation. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding Proper planning can only occur with a proper understanding and assessment of risk. So while planning the audit is technically the first step in the process, assessment/understanding of risk needs to be considered at the same time. Chapter 7: Internal Control Internal Control is at the center of risk assessment and should be considered part of the process of assessing risk, thus hopefully leading to a clear understanding. Chapter 9: Audit Sampling The needed level of audit sampling directly correlates to the perceived level of audit risk. Thus, a clear understanding and assessment of risk will do much to ensure the appropriate level of sampling. Standard 7 – Responding to Risks SAS No. 110 (covered as Standard 7) works in conjunction with SAS 109 (covered as Standard 6). Response to risk was covered exclusively for terms of our course in Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding. As stated in both the article and our chapter, an auditor responds to risk at two levels: 1) overall level of financial statement and 2) level of relevant assertion. This will be of greater focus with the new standards and Response to Risk will be of as much importance as the assessment of said risk. Standard 8 – Sampling The purpose of SAS No. 111 is to provide guidance which addresses both statistical and nonstatistical sampling. The standard also â€Å"notes that the auditor should set tolerable misstatement at a level below that of materiality for the financial statements. † Chapter 2: Professional Standards Sampling is an integral part of obtaining sufficient evidence which is basis for Standard of Fieldwork 3. Chapter 5: Audit Evidence and Documentation There needs to be an adequate amount of audit evidence collected to meet the sampling need. The evidence collected also has to be adequate in amount to ease the risk which also applies to the sampling procedure in that the sample sizes need to be substantial enough to account for the risk. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding The level of risk is a crucial element in audit planning and the audit plan determines the level of sampling that must be completed to adequately deal with the risk level. Chapter 7: Internal Control The strength of internal control plays a major role in the level of sampling that will be required because of the inverse relationship between risk and internal control. Chapter 9: Audit Sampling Audit sampling provides the best method for collecting evidence and the amount needed is proportional to the level of risk assessed. PART 3: The SASs described in the article will now need to be at the forefront of the management accountant’s mind when preparing for an audit. The procedures will now be far more involved and as a result, procedural adjustments will likely need to be made. The auditors will likely expect far more from the management accountants because of the need to assess far more in terms of acceptable level risks. Management accountants would do well to address their internal control issues because the stronger the internal control the less the concern for risk in the eyes of the auditor. Clear understanding of the standards and what changes they have created will benefit a management accountant greatly as they will be better able to anticipate what an auditor and his or her team will likely be inquiring about and what evidence they will probably want to collect. PART 4: Internal Control when implemented effectively does much to reduce the overall risk of material misstatement by a company. With the drafting and release of these new standards firms will do well to assess their current internal control and consider previous audit reports regarding it. The firms would do well to first address all areas of weakness that have been previously denoted if it has not already done so. Under the new standards, those particular areas will likely receive the most scrutiny from auditors. Secondly, though other areas may not have been identified as weak in previous audits, they might likely be less effective under the new standards and as such should be assessed as to whether it will stand up under the scrutiny the new standards call for. The importance of quality internal control was not of much significance pre-Sarbanes Oxley, however 2002 brought an end to that and now with the more concise standards set forth recently, is of the utmost importance. How to cite Auditing Special Assignment, Papers

Voting Technology - Political Responsiveness

Question: Discuss about the Voting Technology, Political Responsiveness. Answer: Introduction: Technology is such a modern term in todays world that nobody is unaware of it rather everybody is getting dependant on it and now the dependency has become an obsession to the people. Because without technology, sustaining in this world is the toughest. Technology has resulted in voracious industrialisation which thereby has resulted in modernisation or sometimes perhaps it would be better if the term ultra-modernisation. Our daily life encompasses various sites of technology because we use smartphones, smartwatches, smart T.V., cars with GPS system and so on. These has made our life so easy that hardly we indulge ourselves into activities that is time consuming, a little laborious and patient. Starting from children to adults, everyone prefers to be indoors and shop online even they do play games in computers or in mobiles but they have no time to go outside to have a walk in the morning fresh air. All these have made the minds of the people crippled and confined. This is dangerous for they have somehow made their minds paralytic in nature, neither could they think broad nor could they tolerate someones broadness, they remain prisoned in their small world of rushes, depressions, anxiety and hopelessness. They have forgotten to be friendly, to make themselves happy and to be healthy. Children are losing their childhood instead they are given gifts of technology from a little age so that they remain busy with that, thus they have no idea what a library is or what a story book is but they have huge knowledge about mobile phones, gadgets, cars and so on. (Finkelman, 2015) Technology is meant to support humans life to create good for them and to the nature but it is resulting otherwise. Definitely it has done a lot of good things to flourish industrialisation and to comfort the mans life but it has adversely affected both the environment and its living beings for some has already become extinct, some are in the verge of getting extinct, some are endangered and those who are living without any special tag, they themselves know the world they are thriving in. (Fujiwara,2015) How technology has affected us cannot be illustrated in some words, so in this essay I am going to focus on a particular aspect over which the effects of rapid industrialisation and technology has caused an unfortunate situation. Health is such an aspect over which the technology has resulted in a wider extent of both positive and negative outcomes. According to WHO- HEALTH is a state of complete physical, mental and social wellbeing and not merely the absence of any diseases or infirmity. But this is a little absurd as a person cannot be healthy in all of these aspects. There has to be some troubles or sorts of conflicts in his life and he has to live with that. Today there is no peace in our mind, we all are running for our career, jobs, study etc. even if there is no physical and social illness, there exists mental agony in todays generation. But there are many approaches of technology that had soothed out our hassles contained life.( Blais, 2015) Nowadays hospitals and well care centres are equipped with inventive technologies that are resulting in excellence and wellness of humans. For the treatments which were once regarded as incurable are now totally curable under modern medications and care. Now the nurses and doctors can monitor the patients tension free because all the physical records of them would be forecasted on the computers that are attached or connected with them (Finkelman, 2015) . All the systems in the reputed hospitals are now digitalised which has resulted in development of health world. Patients suffering from diabetes can now check their blood sugar with the help of instruments by sitting in home only. Previously sphygmomanometer was used to measure blood pressure manually but with the grace of technology this system has also become digitalised. Those who have hearing problems can hear with the help of hearing aids which looks like a blue tooth device attached to the ears. Smartphones can now detect the c alorie count of a person and can also plan a diet chart for an individual as well as it keeps the record of an individual for a whole day so that the person can assess how much calorie he has burnt. Those who are suffering from mental sclerosis takes help from the assistive technologist to guide them with modern innovations that can make their life better in all aspects and will make them independent. Even now, heart transplant is also possible which perhaps was unimaginable a few years before also. With all these good, there exists bad too for too much dependency has made us inactive in nature. For we have got no headache to remember things as all works of the offices, schools are now done on computers but sitting for long in front of computers are resulting in cervical spondylosis, back and waist pain, migraine, eye problems even obesity as constant eye on computer reduces movement of arms, and glucose regulation is also hampered, too much use of mobile phones and its harmful radiation are snatching away the life spans of the individuals and resulting in various brain diseases even the Wi-Fi radiation reduces sperm counts and can cause breathing problems. (Hsiao et al 2015) Development of technology cannot be stopped nor can its effects come at full stops but it is on us how we can regulate the extent of technology. We will definitely use these but at the same time it is our responsibility to take care of ourselves so that we doesnt meet any ill fate suddenly. It is our duty to provide a beautiful and healthy environment to our future generation. If we dont remain in good condition how can we provide the same to our future generation? References Hsiao, C. J., King, J., Hing, E., Simon, A. E. (2015). The role of health information technology in care coordination in the United States.Medical care,53(2), 184-190. Finkelman, A. (2015).Leadership and management for nurses: Core competencies for quality care. Pearson. Blais, K. (2015).Professional nursing practice: Concepts and perspectives. Pearson. Wartella, E., Rideout, V., Montague, H., Beaudoin-Ryan, L., Lauricella, A. (2016). Teens, health and technology: A national survey.Media and Communication,4(3). Fujiwara, T. (2015). Voting technology, political responsiveness, and infant health: evidence from Brazil.Econometrica,83(2), 423-464. Adjerid, I., Acquisti, A., Telang, R., Padman, R., Adler-Milstein, J. (2015). The Impact of Privacy Regulation and Technology Incentives: The Case of Health Information Exchanges.Management Science,62(4), 1042-1063.