Digital Modulation Techniques

LOVELY PROFESSIONAL UNIVERSITY TERM PAPER Topic: Digital Modulation Techniques Course code: ELE102 Course title: Electrical science-II Submitted to:Submitted by: Subrahmanyam Tanala Sirvishwajeet kumar Sec:K1901 Roll:B57 Contents INTRODUCTION †¢ 1 Aim †¢ 2 Analog modulation methods †¢ 3 Digital modulation methods o 3. 1 Fundamental digital modulation methods o 3. 2 Modulator and detector principles of operation o 3. 3 List of common digital modulation techniques †¢ 4 Digital baseband modulation or line coding †¢ 5 Pulse modulation methods †¢ 6 Miscellaneous modulation techniques 7 References INTRODUCTION In electronics, modulation is the process of varying one or more properties of a high frequency periodic waveform, called the carrier signal, with respect to a modulating signal. This is done in a similar fashion as a musician may modulate a tone (a periodic waveform) from a musical instrument by varying its volume, timing and pitch. The three key parame ters of a periodic waveform are its amplitude (â€Å"volume†), its phase (â€Å"timing†) and its frequency (â€Å"pitch†), all of which can be modified in accordance with a low frequency signal to obtain the modulated signal.Typically a high-frequency sinusoid waveform is used as carrier signal, but a square wave pulse train may also occur. Aim The aim of digital modulation is to transfer a digital bit stream over an analog passband channel, for example over the public switched telephone network (where a bandpass filter limits the frequency range to between 300 and 3400 Hz), or over a limited radio frequency band. The aim of analog modulation is to transfer an analog baseband (or lowpass) signal, for example an audio signal or TV signal, over an analog passband channel, for example a limited radio frequency band or a cable TV network channel. | 2 Analog modulation methods In analog modulation, the modulation is applied continuously in response to the analog info rmation signal. [pic] [pic] A low-frequency message signal (top) may be carried by an AM or FM radio wave. Common analog modulation techniques are: †¢ Amplitude modulation (AM) (here the amplitude of the carrier signal is varied in accordance to the instantaneous amplitude of the modulating signal) o Double-sideband modulation (DSB) ? Double-sideband modulation with carrier (DSB-WC) (used on the AM radio broadcasting band) ?Double-sideband suppressed-carrier transmission (DSB-SC) ? Double-sideband reduced carrier transmission (DSB-RC) o Single-sideband modulation (SSB, or SSB-AM), †¢ Angle modulation o Frequency modulation (FM) (here the frequency of the carrier signal is varied in accordance to the instantaneous amplitude of the modulating signal) o Phase modulation (PM) (here the phase shift of the carrier signal is varied in accordance to the instantaneous amplitude of the modulating signal) The accompanying figure shows the results of (amplitude-)modulating a signal on to a carrier (both of which are sine waves).At any point along the y-axis, the amplitude of the modulated signal is equal to the sum of the carrier signal and the modulating signal amplitudes. [pic] [pic] Simple example of amplitude modulation. 3 Digital modulation methods In digital modulation, an analog carrier signal is modulated by a digital bit stream. Digital modulation methods can be considered as digital-to-analog conversion, and the corresponding demodulation or detection as analog-to-digital conversion. The changes in the carrier signal are chosen from a finite number of M alternative symbols (the modulation alphabet). [pic] [pic] Schematic of 4 baud (8 bps) data link.A simple example: A telephone line is designed for transferring audible sounds, for example tones, and not digital bits (zeros and ones). Computers may however communicate over a telephone line by means of modems, which are representing the digital bits by tones, called symbols. If there are four alternative symbols (corresponding to a musical instrument that can generate four different tones, one at a time), the first symbol may represent the bit sequence 00, the second 01, the third 10 and the fourth 11. If the modem plays a melody consisting of 1000 tones per second, the symbol rate is 1000 symbols/second, or baud.Since each tone (i. e. , symbol) represents a message consisting of two digital bits in this example, the bit rate is twice the symbol rate, i. e. 2000 bits per second. This is similar to the technique used by dialup modems as opposed to DSL modems. . According to one definition of digital signal, the modulated signal is a digital signal, and according to another definition, the modulation is a form of digital-to-analog conversion. Most textbooks would consider digital modulation schemes as a form of digital transmission, synonymous to data transmission; very few would consider it as analog transmission. . 1 Fundamental digital modulation methods The most fundamental digita l modulation techniques are based on keying: †¢ In the case of PSK (phase-shift keying), a finite number of phases are used. †¢ In the case of FSK (frequency-shift keying), a finite number of frequencies are used. †¢ In the case of ASK (amplitude-shift keying), a finite number of amplitudes are used. †¢ In the case of QAM (quadrature amplitude modulation), a finite number of at least two phases, and at least two amplitudes are used. FSK The two binary states, logic 0 (low) and 1 (high), are each represented by an analogue waveform.Logic 0 is represented by a wave at a specific frequency, and logic 1 is represented by a wave at a different frequency. Below shows the basic representation. [pic]  Ã‚  Ã‚  [pic] With binary FSK, the centre or carrier frequency is shifted by the binary input data. Thus the input and output rates of change are equal and therefore the bit rate and baud rate equal. The frequency of the carrier is changed as a function of the modulating signal (data), which is being transmitted. Amplitude remains unchanged. Two fixed-amplitude carriers are used, one for a binary zero, the other for a binary one. Uses of FSK.Today FSK Modems are used for short haul data communication over private lines or any dedicated wire pair. These are many used for communication between industrial applications like railroad signalling controls and mobile robotic equipment. The short haul modem offers the following specs; – Speeds of up to 9600 bps – Full-duplex or half duplex operation. – Distance up to 9. 5 miles In the past FSK was used in the Bell 103 and Bell 202. These were the first data modem but due to their low bit rate there not being used any more. The Bell 103 had a data rate of only 300 bauds. This modem was predominant until the early 1980s.Phase Shift Keying – PSK Phase shift keying (PSK) is a method of transmitting and receiving digital signals in which the phase of a transmitted signal is varied to c onvey information. The simplest form of PSK has only two phases, 0 and 1. It is therefore a type of ASK with  ¦(t) taking the values -1 or 1, and its bandwidth is the same as that of ASK. The digital signal is broken up time wise into individual bits (binary digits). The state of each bit is determined according to the state of the preceding bit. If the phase of the wave does not change, then the signal state stays the same (low or high).If the phase of the wave changes by 180 degrees, that is, if the phase reverses, then the signal state changes (from low to high or from high to low) If the phase of the wave changes by 180 degrees, that is, if the phase reverses, then the signal state changes (from low to high or from high to low). Because there are two possible wave phases, this form of PSK is sometimes called bi-phase modulation. If two or more of the same logic level are received in secession the frequency will remain the same until the logic level changes. Variants of PSK. -B inary Phase Shift Keying (BPSK): – Use alternative sine wave phase to encode bits Simple to implement, inefficient use of bandwidth Binary Phase Shift Keying (BPSK) demonstrates better performance than ASK and FSK. PSK can be expanded to a M-array scheme, employing multiple phases and amplitudes as different states. Phase Shift Keying – PSK Phase shift keying (PSK) is a method of transmitting and receiving digital signals in which the phase of a transmitted signal is varied to convey information. The simplest form of PSK has only two phases, 0 and 1. It is therefore a type of ASK with  ¦(t) taking the values -1 or 1, and its bandwidth is the same as that of ASK.The digital signal is broken up time wise into individual bits (binary digits). The state of each bit is determined according to the state of the preceding bit. If the phase of the wave does not change, then the signal state stays the same (low or high). If the phase of the wave changes by 180 degrees, that is , if the phase reverses, then the signal state changes (from low to high or from high to low) If the phase of the wave changes by 180 degrees, that is, if the phase reverses, then the signal state changes (from low to high or from high to low).Because there are two possible wave phases, this form of PSK is sometimes called bi-phase modulation. If two or more of the same logic level are received in secession the frequency will remain the same until the logic level changes. Variants of PSK. a)Binary Phase Shift Keying (BPSK): – Use alternative sine wave phase to encode bits – Simple to implement, inefficient use of bandwidth [pic] Binary Phase Shift Keying (BPSK) demonstrates better performance than ASK and FSK. PSK can be expanded to a M-array scheme, employing multiple phases and amplitudes as different states.Filtering can be employed to avoid spectral spreading. b)Quadrature Phase Shift Keying (QPSK): – Multilevel modulation technique: 2 bits per symbol â€⠀œ More spectrally efficient, more complex receiver [pic][pic][pic] Quadrature Phase Shift Keying is effectively two independent BPSK systems (I and Q), and therefore exhibits the same performance but twice the bandwidth efficiency. Output waveform is sum of modulated;  ± Cosine and  ± Sine wave. Variants of QPSK [pic] – Conventional QPSK has transitions through zero (i. e.. 180o phase transition). Highly linear amplifier required. In Offset QPSK, the transitions on the I and Q channels are staggered. Phase transitions are therefore limited to 90o – ? /4-QPSK the set of constellation points are toggled each symbol, so transitions through zero cannot occur. This scheme produces the lowest envelope variations. Uses of PSK Binary Phase Shift Keying (BPSK) – BPSK is mainly used in deep space telemetry and also cable modems Quadrature Phase Shift Keying (QPSK) and it Variants Satellites – CDMA, (Code-Division Multiple Access) refers to any of several proto cols used in so-called second-generation (2G) and third-generation (3G) wireless communications. TETRA, Terrestrial Trunked Radio) is a set of standards developed by the European Telecommunications Standardization Institute (ETSI) that describes a common mobile radio communications infrastructure throughout Europe This infrastructure is targeted primarily at the mobile radio needs of public safety groups (such as police and fire departments), utility companies, and other enterprises that provide voice and data communications services. LMDS, (Local Multipoint Distribution System) is a system for broadband microwave wireless transmission direct from a local antenna to homes and businesses within a line-of-sight radius, a solution to the so-called last-mile technology problem of economically bringing high-bandwidth services to users. . 3. 3 List of common digital modulation techniques The most common digital modulation techniques are: †¢ Phase-shift keying (PSK): o Binary PSK (BPS K), using M=2 symbols Quadrature PSK (QPSK), using M=4 symbols o 8PSK, using M=8 symbols o 16PSK, using M=16 symbols o Differential PSK (DPSK) o Differential QPSK (DQPSK) o Offset QPSK (OQPSK) o ? /4–QPSK †¢ Frequency-shift keying (FSK): o Audio frequency-shift keying (AFSK) o Multi-frequency shift keying (M-ary FSK or MFSK) o Dual-tone multi-frequency (DTMF) o Continuous-phase frequency-shift keying (CPFSK) †¢ Amplitude-shift keying (ASK) †¢ On-off keying (OOK), the most common ASK form M-ary vestigial sideband modulation, for example 8VSB †¢ Quadrature amplitude modulation (QAM) – a combination of PSK and ASK: o Polar modulation like QAM a combination of PSK and ASK. [citation needed] †¢ Continuous phase modulation (CPM) methods: o Minimum-shift keying (MSK) o Gaussian minimum-shift keying (GMSK) †¢ Orthogonal frequency-division multiplexing (OFDM) modulation: o discrete multitone (DMT) – including adaptive modulation and bit-load ing. †¢ Wavelet modulation Miscellaneous modulation techniques †¢ The use of on-off keying to transmit Morse code at radio frequencies is known as continuous wave (CW) operation. †¢ Adaptive modulation †¢ Space modulation A method whereby signals are modulated within airspace, such as that used in Instrument landing systems. 7 REFRENCES J. R. Barry, E. A. Lee, D. G. Messerschmidt, Digital Communication, Kluwer Academic Publishers, 2004. www. wikipedia. org Communication systems (Simon Haykin), Wiley India

Nutrition and Diet Therapy Essay

As one can see from this table, my calorie consumption was consistently under or at the maximum limit that Supertracker set for me. Compared to the first food journal and diet analysis that I completed this is a drastic  change for the better. I followed my own recommendation to decrease my daily caloric intake from the first diet analysis. As you may recall from my first diet analysis, I exceeded my total calories limit for each of the five days; one day I consumed over 2500 calories. I was proud to see that I was capable of making such a healthy change by using a little self-control. c) According to the â€Å"five-hundred rule†, in order to lose or gain one pound of body fat per week, one must have a difference of 500 kcalories either way (500 more to gain, 500 less to lose) than the body uses per day for 7 days. This adds up to a difference of 3500 kcalories in order to lose a pound (Lutz & Przytulski, 2011). For day one, I consumed 561 kcalories less than my limit of 180 0 kcal. On day two, I ate 789 kcal less than my limit and burned 822 kcal by biking. On day three, again I ate 565 kcal less than my limit and burned 822 kcal by biking. I ate 480 kcal less than my body used on day four. However, day five consisted of almost the full 1800 kcal (1795 exactly) consumed and expended. For the whole week, this adds up to a difference of 4,044 kcal. In other words, I lost a little over a pound during the week of 10/7-10/11 because I ate 2400 kcal less than my body used and burned 1644 kcal by means of physical activity. As you may recall, I did not engage in any physical activity during the first diet analysis, so doing so played a large role in my success. d)  (United States Department of Agriculture). In comparing the meal summary reports from diet analysis one to diet analysis two, I see that I ate less overall during the time period for diet analysis two. For a couple of the days, I didn’t eat very much for dinner and for almost all for the days, I decreased my portion sizes. For example, on 10/10, I only ate one slice of French toast for breakfast. Before I completed my first diet analysis and recommendations, I might have eaten two or three slices at a time. Also, I ate less fast food during the second diet analysis compared to the first; this fulfills another recommendation (decrease fast food intake). Likewise, I can see in this meal summary that I made the effort to eat fruits and vegetables—another recommendation fulfilled. e) I did indeed change my physical activity for this diet analysis. I rode my bike two nights out of the five for an hour each time. This is an improvement compared to my complete lack of physical activity  during the first diet analysis. I think I made the change because of how awful it looked on paper to not have exercised at all for almost a full week. Additionally, it felt good to be doing something healthy for my body and I’m glad I made the effort. f) The three foods highest in kcalories are listed in the table below: Food Number of kcal Macaroni and cheese 672 Chili with beef, beans, and cheese 635 Chicken pot pie 486 From the first diet analysis, the following were the foods highest in kcal and their number of kcal: Food Number of kcal Double cheeseburger 748 Burrito 628 Potato salad 525 Comparing the two, I see that my food with the highest number of calories for diet analysis two was lower than the food with the highest number of calories from diet analysis one. In other words, I improved in that the foods that I consumed for diet analysis two were not quite as high in caloric count. g) I could still use some tips and guidance as to how to reduce the number of calories that I consume in order to continue to meet caloric recommendations. So, upon researching the topic, I found that according to an article by Harms et al. (2012), there are two simple ways of reducing the number of calories in one’s diet. First, eliminating food items that are high in calories and replacing them with food items that are low in  calories can make a big difference in one’s total calorie count. For instance, I could eliminate about 136 calories for every time that I replace a can of Coke for a bottle of sparkling water. This concept and recommendation is more appealing to me and has a better chance of success than my earlier recommendation from diet analysis one of simply eliminating Coke. Another example of an exchange that I could make is switching from 2% milk to skim milk in order to cut the calories in half while still receiving the beneficial nutrients of milk like calcium and vitamin D (Harms, R. W. et al. 2012). The second way that I could reduce my total calorie count is by reducing the sizes of the portions of food that I am consuming. In the article by Harms et al. (2012), there is a good reminder that as the serving size is increased, the total number of calories increases; so, if I eat double or triple the serving size, I am also eating double or triple the total calories. As I stand right now, I do not read food labels. However, if I would read the food labels of the foods that I eat in order to discover the true serving size and calorie count, I am sure that I would be enlightened. An example of a reduced serving size for me could be eating a 4 inch pancake instead of a 6 inch pancake, eliminating more than half of the calories consumed (Harms, R. W. et al. 2012). Reducing portion sizes was also a recommendation from my first diet analysis, yet I did not know the impact it could have on my calorie count. Another step I can take in reducing the total number of calories that I am consuming is by not skipping meals. As I look at my first diet analysis as well as my second one, I can see where I skipped meals just drinking a glass of milk for breakfast or a can of Coke or a bottle of water for lunch or dinner. This is not a wise choice. Skipping meals makes a person hungrier, in turn making it more difficult to limit portion sizes and make healthy food choices at the next meal. Instead, filling up on foods that are high in fiber and water like fruits, vegetables, and soups can help with satiety while controlling and reducing caloric intake. References 5 ways to cut 500 calories from your diet. (2013). Retrieved from http://www.boston.com/lifestyle/health/gallery/500_calories?pg=6 Harms, R. W., Berge, K. G., Hagen, P. T., Litin, S. C., Sheps, S. G., Edwards, B. S., †¦ Pruthi, S. (2012, June 19). Counting calories: getting back to weight loss basics. Retrieved from http://www.mayoclinic.com/health/calories/WT00011/NSECTIONGROUP=2 Lutz, C. A. & Przytulski, K. R. (2011). Nutrition and diet therapy (5th ed.). Philadelphia, PA: F. A. Davis Company United States Department of Agriculture. (n.d.). Meal summary report. Retrieved from https://www.supertracker.usda.gov/MealSummaryReport.aspx

Barkha Dutt

Barkha Dutt Essay NDTV 247 is a premier English language television network that carries news and current affairs in India, it is owned by New Delhi Television Ltd. NDTV 247 won the Asian Television Award for Best News Channel in 2005. NDTV 247 is home to a team of award winning journalists who spearhead the news campaign, including Dr. Prannoy Roy and Barkha Dutt. NDTV 247 is also available outside of India, broadcasting in the UK on the Sky Digital platform, in the U. S. n the DirecTV platform, in Canada on the ATN platform, in Australia on the Vision Asia platform, in Europe on the WorldTV platform, and in Singapore on the mio TV platform. We the People is a television talk show in India and running over NDTV. TV journalist Barkha Dutt hosts this show. The program broadcasts every Sunday. About the show It is a discussion-based programme on burning issues. Seven to eight panelists are invited for every discussion. It is an audience-based show. This Show airs in New Delhi Television network. The programme can generate controversy, but showcases a diversity of views thanks to its host. Barkha has been awarded as the most intelligent TV host by Indian Television Awards, and also as Best Talk Show Anchor. We The People has recently won the 14th Asian Television Award for Best Talk Show for the year 2008. The show has received critical acclaim and has won several key awards {{{{{{{{{{{{{Barkha Dutt is a television journalist. Her frontline reporting of the Kargil conflict in 1999 raised her to prominence in India. She has reported on many conflicts, ranging from Kashmir to Pakistan, Afghanistan and Iraq. Currently, she is Group Editor-English News, NDTV, a leading Indian television network, and the host of We the People, a weekly discussion show on current events. Barkha also writes a weekly column for The Hindustan Times and Khaleej Times. Some awards she has won: Global Leader of Tomorrow Award from the World Economic Forum, 2001 Commonwealth Broadcasters Award, 2002 Broadcast Journalist of the Year by the Indian Express, 2005 Padma Shri Award (Journalism), 2008}}}}}}}}}}}}}}}} The channel airs one of Indias most successful opinion-based shows: We the People with Barkha Dutt. .. s india an english speaking country? Were all of us educated in elite schools and fashionable colleges? Do all of us have fancy,phirang accents that would put the real angrez to shame? Is Barkha Dutt the ultimate arbitrator of all things bright,beautiful and otherwise. Indeed this famous programme called ’We the people’ on NDTV 24*7 is certainly not for a common person. Certainly not for a per son who has not read all the correct books and magazines. Barkha Dutt uses this opportunity(as always) to emphasize just how talented she is. How greatly our wretched country needs her services as the super-judge of anything that she sets her eyes on. Indeed the program is supposed to be a free,open discussion between people whose voices are not otherwise heard. What it actually is,is a kind of drawing room discussion between celebrities. These celebrities pretend to become very humble and approachable. They are surrounded by some doctorates and super specialists who are sometimes allowed to make a few noises. What the show turns out to be in the end is a weekly meeting of th

Trade dispute Essay Example | Topics and Well Written Essays - 1250 words

Trade dispute - Essay Example However, these wholesalers are usually affiliated with manufacturers, who can legally prohibit retailers from selling the products of competitors. Furthermore, because retailing licenses are required and existing merchants can block the granting of new ones, it is difficult to establish large chain stores that would be less reliant upon existing wholesalers and more prices competitive. The system was criticized because the GATT consensus decision-making rules meant that a party could prevent the dispute settlement process from starting and, even if the process was allowed to go forward, a losing party could prevent formal adoption of a decision against it (and losing parties did so more frequently over time). (Robert, 89) Without adoption, the report remained in limbo; it expressed the view of three experts but had no status in GATT. Thus, the dispute remained unresolved. As a result, there was a perception that the GATT system was not adequate. (Busch, and Reinhardt, 163) Moreover, it was believed that cases that should have been resolved in the system were never even brought to it because of this perceived shortcoming. In the Uruguay Round trade negotiations, the United States in particular wanted to improve and strengthen the dispute settlement system. ... In other words, it gives the owner exclusive rights to the idea or product. A patent is filed with the U.S. Patent and Trademark Office in Washington D.C. Patents is considered intellectual property rights and is protected by state and federal laws. If the patent is granted, it is usually granted for a period of time, making the product fair game after the period ends. The Federal Patent Statute of 1952, which was enacted by Congress, is â€Å"intended to provide an incentive for inventors to invent and make their inventions public and to protect patented inventions from infringement† (Cheeseman, 323). As with all cases, the loser can appeal the case. In the case of Vonage, if they were to appeal this case, they would do so through the U.S. Court of Appeals. In the patent infringement case of Vonage versus Sprint, a jury trial was held in the Kansas City, Kansas U.S. District Court, the city of Sprint’s headquarters. Federal courts are the ones that hear patent cases, n ot state courts. These courts also have exclusive jurisdiction. Exclusive jurisdiction occurs when only one court holds jurisdiction in the case, in this case it was Kansas City. The Vonage case was considered a civil trial, not a criminal trial because it occurred between two businesses and was not between a business and the government. If the case had been filed by the government, it would have been a criminal case. (Robert, 22) There are many differences between civil and criminal cases. In both cases, civil and criminal, a jury decides the verdict, however with a civil case; the jury does not need to reach a unanimous vote as it does with a criminal trial. With a civil trial the â€Å"judgment for plaintiff requires specific

Critical assessment of English international private law governing the Essay

Critical assessment of English international private law governing the care of children and child abduction - Essay Example The situation of orphans, physically and mentally handicapped children is really alarming. They are also subjected to child labor, domestic violence and child trafficking. The improper care of children may result in dissatisfaction resulting in anger and militancy. Recent example of rising militancy and taking over the law and order in to the hands of students in colleges of India is believed to be originated from childhood problems (FN2). As they are not aware of their own rights, it is the responsibility of so called grown up adult population to protect their basic rights. The utmost care taken at the childhood will motivate the children to a greater extent. It is evident from the fact that motivation of students comes from encouragement in form of academic grades (FN3), the similar thing will happen if children are taken care in right perspective. Several organizations have been dedicating themselves for better care of children. To list a few, UNICEF(United Nations Children Emerge ncy Fund), JCCC-SL (Jonathan's child care center Sierra Leone). African child association etc (FN4). English International Private law has been instrumental in protecting the basic interests of children and providing solution to child abduction. This has entered in to force on 15th July 1955 with statute of Hague conference on private international law (FN5). The main purpose of the Hague conference was to facilitate the progressive unification of the rules of the rules of English international private law. Otherwise, there was a enough scope of confusion regarding interpretation of private laws of individual states. Heartening to note that the English international private law certainly established standard norms and commonly agreeable principles in solving the issues related to human rights and children protection. Provisions under International Private law for child care and child abduction: Two conventions of Hague extraordinarily contributed for the benefit of children. They are as follows: 1. Convention on the civil aspects of International child abduction 2. Convention on jurisdiction, applicable law, recognition, enforcement and co-operation in respect of parental responsibility and measures for the protection of children. The first one addresses the issues relating to secured return of children subjected to abduction. It was concluded on 25th October 1980 and entered in to force on 1st December 1983. Its contribution in protecting the interests of children in issues relating to their custody is enormous. Another important objective of this convention is to protect or safeguard the children at global level from the ill effects of their wrongful removal or retention and for setting the norms for ensuring their immediate return to the country of their habitual residence. Assessment of Convention on the civil aspects of International child abduction : This convention ensures that the rights of custody and of access under the law of contracting state (FN6) are effectively respected in the other contracting sates (article 1 of the convention). This also directs the respective member states to implement suitable measures to secure with their territories the

Summary Essay Example | Topics and Well Written Essays - 500 words - 1

Summary - Essay Example The second solution was increased federalization which translates to increase funding from government institutions. The third solution is an increased cultivation of general public support where a medicine program could gain support through area health care providers. The fourth solution was increased pluralistic leadership which would be increasing the remittances from alumni, which also means taking a proactive approach from the perspective of the university through alumni outreach programs etc. There is the additional option of â€Å"Paying closer attention to long-term directions of movement.† This means taking an anticipatory approach to understanding what the market conditions will be in the long term future. The great uncertainty from this function is the question of what would happen to productivity if a nation were to not take full advantage of its educational assets. What this means is that ensuring that a strong educational research policy is pivotal to ensuring the long term economic and political success of a nation operating in a global environment. The second article to be examined for this paper is titled Magnet Schools and the Pursuit of Racial Balance by Goldring and Smrekar of Vanderbilt University.

Advantages and Disadvantages of Making and Buying Assignment

Advantages and Disadvantages of Making and Buying - Assignment Example Advantages of using internal resources (making approach)Advantages of using internal resources (making approach)i) Complete controlThe use of internal resource in developing the new system gives the organization total control of the system. They are able to carry out internal factor analysis by surveying, classifying, exploring and appraising without external interference (Limaye, 2009).ii) Ownership of the software codeThe organization has full ownership of the software code and can be able to smoothly identify and carry out major updates while doing inner testing without written permission from an external entity (Doyle, 2008).iii) Tailored to unique needs of the businessThe organization can make a system that is unique to their business needs because in house production enables them to make core features thus ensuring longevity as well as running of the software (Limaye, 2009).  iv) In house production ensures easy identification of problems associated with the system and timely solutions.  Disadvantages of using internal resources (making approach)i) Development timeInternal development of software requires a lot of time from human resources of the organization. It is time consuming to develop complex solutions for multiple users (Doyle, 2008).ii) Training and supportIt requires that internal software developers be given specialized training services as well as support for them to be able to effectively work with the new system. The organization may not have resources and time to offer such training and support.

History of the US in the First Half of the Twentieth Century Assignment

History of the US in the First Half of the Twentieth Century - Assignment Example The rising relevance of foreign trade in the national economy and the desire to compete with the imperialist designs of Europe also added to this thrust. Many important national think tanks and opinion makers clamored for extending the influence of the US. In that context, Captain Alfred Thayer Mahan pressed for the modernization of the American navy and the acquisition of strategic foreign locations to assure US domination. In a theological context, Josiah Strong evinced the superiority of Anglo-Saxon civilization and stressed on the need to spread religion and democratic values by the US in weaker nations in 1885. Under such pressures, America no more afforded to be neutral. In 1898, the Cuban Revolution instigated America to engage in war with Spain, leading to the eventual Spanish deference to the American demands. The Teller Amendment of 1898 proclaimed to the world that America intended to dilute the Spanish influence in the region by overthrowing the Spanish rule in Cuba. The Spanish-American war culminated in the Treaty of Paris in 1898 that led to the gain of some territories by the US and the freedom of Cuba. The support for the US expansion in Asia and Latin America was on the rise. President William McKinley found it really difficult to resist the augmenting pressure originating from military strategists, commercial pressure groups and religious zealots in the favor of annexing the Philippines. In response to the expansionist intentions of the US, the Anti-Imperialist League was constituted in 1898, which supported the freedom of the Philippines.  

Assessment of Artistic Quality Essay Example | Topics and Well Written Essays - 3250 words

Assessment of Artistic Quality - Essay Example Other types of art include decoration, literature, interactive media, crafts, fine arts, and applied arts (Davies, 2009, 134). Since time immemorial, art has been controversial. Some people may decide to dislike a particular art for various reasons. There have been incidences of art destructions especially those that are not appealing or outrageous to some people. Some artistic creations have been disliked simply because they depicted unpopular parties, individuals, rules or groups. Conventions involving art have in most cases, been conservative (Noà «l, 2008, 45). The iconographic content of art may result in controversies. An example can be derived from the depiction of the new motif of the virgins Soon alongside the crucifixion of Christ. Another example of artistic controversy is that Last Judgement by Michelangelo. This is because it breached decorum by the depiction of not only a duty but also the Apollo Like pose of Christ. This art became a nuisance to many people (Stecker, 2007, 35). The many controversies in artistic designs have necessitated assessments on this artistic project to ascertain the quality before they are displayed in the public domain (Kennick, 2009, 6). In a different generation, artistic evaluation has been done using various criterion. In this situation, I think artistic quality should be assessed before being displayed to the public in order to eliminate or reduce controversies. Despite being in existence, a wider criterion for artistic evaluations, I will in this paper focus on fine art (painting) and discuss three methods to criterion in artistic quality evaluations. These criterions include assessment in artistic style, artistic technique, and line. In most cases, people tend to assess a particular piece of art by attaching their personal feelings to the decisions that they take. The contents of the majority of formal arts throughout history have been determined by the commissioner and the patron instead of a particular artist.

An important family story or story some one told you Essay

An important family story or story some one told you - Essay Example He picked on everyone but he wasn’t so tough the woods didn’t scare him, at least a little. The woods were where suburbia and our world as we knew it ended, about two blocks from our street. Sometimes we would venture to the edge peering into the thick brush wondering how far it went, maybe to the ocean about 1000 miles away, we didn’t know. The few times we got close were when the trees were bare in the cold months. When the trees and brush was full with leaves you couldn’t see more than a few yards. The woods were that thick and that scary. When I asked my parents about the woods they answered with whatever they thought would satisfy my curiosity, in other words shut me up, but didn’t seem to know anything about what was in or beyond the thick treed darkness. It was dark, even in broad daylight. The woods were the perfect setting for nightmares and most kids must have had the same dreams because nobody would dare walk into the darkness. It was rumored that an old abandoned house was somewhere in the woods. This story was told by the much older kids who said they had been in it but nobody believed them. It wasn’t possible because nobody went into the woods, absolutely nobody. The house became an obsession with me and my friends, where was it, who lived there and what secrets was it hiding? We thought a murder likely happened there or at least somebody died in that house. Maybe there body is still there. Maybe the murderer still lives there, safe because nobody, not even the police would dare go. Yes, it was that frightening to a group of young kids whose imagination was fully engaged. Imagination was a large part of our lives at the time. We imagined being soldiers, sports stars, pop stars, or whatever. Imagining horrible secrets lurked in the house in the woods came easy for us. We became almost certain the house was haunted. It had to be because the woods certainly were haunted. One summer two

Application of social learning theory in psychology research Essay Example for Free

Application of social learning theory in psychology research Essay ‘Explaining substance use among Puerto Rican adolescents: a partial test of social learning theory’ is an article by Holly Ventura Miller, Wesley G. Jennings, Lorna L. Alverez-Rivera and J. Mitchell Miller. The article is a 2008 publication in the Journal of Drug Issues Volume 38, issue number 1. In this study, Miller et al (2008) seek to use social learning theory to understand substance use among Puerto Rican adolescents as part of the larger Hispanic group. The importance of social learning is assessed through finding out the effect of differences in an individual’s description of substance use as compared to the description that peers have. This study is based on the view that most adolescents who have friends who are in substance abuse also become substance abusers. Perceptions about drug abuse also seem to be similar with those held by the peers. Social interactions of the youths therefore seem to play a big role in learned behavior and perceptions. Miller et al (2008) have reviewed considerable literature on social learning theory more so the aspect of differential association in acquisition of socially unacceptable behavior. A cross-cultural application of social learning theory forms the center of this study where a group (288 youths) of Puerto Rican adolescents is chosen as the study sample. This study specifically focuses on how peer and personal perception of substance use influence alcohol, cigarette and marijuana use. The survey-type of study was carried among school going youths aged 14-19 years in San Juan, Puerto Rico. The subjects were selected from public and private schools with the sample size from public schools being considerably higher compared to that from private schools (69% versus 31%). The survey was conducted using questionnaires where several variables were assessed. Questionnaires administered in public schools were written in English whereas those issued in public schools were in Hispanic. The study excluded subjects who did not report being Hispanic since ethnicity was a very crucial variable. The adolescents were assessed of their behaviors as regards to alcohol abuse, cigarette smoking and marijuana use. Predictor variables were social learning (definitions on substance abuse) and sex. The control variables in this study were age and belonging to single-parent family. After statistical analyses (logistic regression analyses), it was found out that youths in private schools had a greater lifetime substance use and reported peer influence in the use of the three substances. In addition, males were likely to be involved in use of the three substances under study as opposed to females in both types of schools. In private schools, a significant difference in substance use was noted to exist between males and females. It is also notable that cigarette use among females in public schools was influenced by their views of smoking cigarettes as a favorable behavior. This was also the case with private school males. Personal definitions were also found to play a big role in alcohol consumption. Marijuana use was mainly due to the influence of peers’ definition as opposed to personal definition. Miller et al (2008) therefore concluded that if personal definitions of substance use are favorable, the likelihood of substance abuse is high. Peer definitions are also significantly important determinants of substance abuse as evidenced by marijuana use among Puerto Rican adolescents. Sex is also a determinant factor in influencing substance use. Article 2 The article ‘social learning, self control, and substance abuse by eight grade students: at tale of two cities’ by L. Thomas Winfree Jr. and Frances P. Bernat is a 1998 publication in the Journal of Drug Issue volume 28, issue number 2. In this study, Winfree and Bernat (1998) examine the effectiveness of the social cognitive theory and self control theory in predicting level of substance abuse among a group of eight graders in a large versus a small city. Among the substances the substances that the eight grade students are assessed of include alcohol, cigarettes, and marijuana among others. This sample is selected from Phoenix, Arizona and Las Cruces, N. M. the cities are choice for this study due to differences in types of crimes thus the authors of this study challenge that the two theories cannot be used to predict substance abuse among the two groups of youths. Winfree and Bernat (2008) argue that the social learning theory is viewed as being able to predict how people develop delinquent behaviors, as well as the environment that is likely to predispose one to delinquent behaviors. As such, it is viewed that substance abuse by youths can be predicted by the social learning theory as long as the social environment of the youth is well understood. On the other hand, Winfree and Bernat (1998) argue that the self control theory indicates that the level of self control determines human behavior especially in consideration of factors such as self interest and tendency to seek pleasure and not pain. In their study, Winfree and Bernet (1998) carried out a wide cross-sectional study in 11 localities including Phoenix and Las Cruces. The subjects who participated in this study gave an informed consent through either parents or guardians. Data was collected through the use of questionnaires and the surveyors helped the students in understanding the questions thus improving accuracy of data collected. Dependent variables in this study were use of different substances within the past one year. Social learning independent variables included neutralization, guilt, positive reinforcement and negative pushers. Self control independent variables included parental monitoring, impulsivity and risk-taking. After performing regression analyses, it was evident that there was a low level of substance abuse among Phoenix students who said that they would feel very guilty if their engaged in substance abuse. Higher levels of substance abuse in Phoenix sample was identified among students who agreed greatly to neutralizing statements about negativity of crime. In terms of self control, there was higher substance use among students who reported higher risk taking tendencies. However, parental control and impulsivity did not provide enough data for evaluation. In Las Cruces, it was observed that youths who had seen gangsters and viewed gangsters as having better lifestyles were likely to abuse substances. The same happened with neutralization of negativity of crime. Guilt was not a big determinant of substance abuse in Las Cruces. Conclusively, Winfree and Bernet argue that social learning theory and self control theory can be used to evaluate delinquency in adolescents. From the above two articles, social learning theory emerges as an important tool for predicting substance abuse. Counselors stand to benefit from the understanding of the application of social learning theory in this context since they can be able to associate a certain substance abuse problem to the social influences of the client. By identifying the source of the substance abuse problem using the social learning theory, the counselor is able to provide a way out of the delinquency or substance use. This would include subjecting favorable social environment and statements such that the substance abuse behavior is taken as a negative rather than a positive thing. It would also be helpful for the counselor to suggest a geographical relocation (e. g. school transfer) as an important way of creating the best environment (drug/crime-free environment) for adolescents. References Miller, H. V. , Jennings, W. G. , Alverez-Rivera, L. L. and Miller, J. M. (2008). â€Å"Explaining substance use among Puerto Rican adolescents: a partial test of social learning theory. † Journal of Drug Issues 38(1): 261+. Web. 15, July 2010. Questia. com. Winfree, L. T. and Bernat, F. T. (1998). â€Å"Social learning, self control, and substance abuse by eight grade students: at tale of two cities. † Journal of Drug Issue, 28(2): 539+. Web. 15, July 2010. Questia. com.

Find the Ar of lithium Essay Example for Free

Find the Ar of lithium Essay Was my experiment suitable? My experiments enabled me to gain results, which then with the aid of calculations I could find the Ar of lithium. From this perspective you can say the experiment was suitable as I achieved this. Were my results what I expected? Looking at the results they do not match the expected Ar of lithium (6. 9). Method 1, measuring the volume of hydrogen produced, gave the result of 19. 76 (a factor of 12. 86 out). Method 2, titrating the lithium hydroxide produced, gave the result of 8. 65 (a factor of 1. 75 out). So looking at these results not only we can see they are out, but one method is more inaccurate than the other. The titration is far more accurate than the collecting of gas. Comparing both methods, and recognising sources of error. Method1. Sources of error in the collection of gas practical were: When the lithium was weighed I had to place it on filter paper first to remove the oil from it. However I feel that not all of the oil was removed from the Li so perhaps this contributed extra mass which was not part of the Li itself. The scales themselves were awkward to use; when I placed some paper onto the scales and zeroed it (to weigh the Li onto) the mass kept fluctuating, so I was unsure as to how precise my weighing out was. These problems will have both contributed to a source of error- the mass of Li will have not been accurate. The next part of the practical was particularly inaccurate. I had to place the Li into the conical flask and then place the bung onto the flask quick enough so that no gas was leaked. I think this would be virtually impossible. I also had the problem that as I tried to add the Li to the flask, some of the granules stuck to the paper which it was on (probably due to the presence of some oil). So there was a short period where I had to get this Li off the paper and into the flask which will have allowed the gas to escape considerably. For this reason I feel that 60. 6 may be an anomalous result contributing to my highly inaccurate Ar for method 1. When I came to measure the gas evolved itself, my 250 ml measuring cylinder had a small irremovable air bubble inside it. I had no choice to ignore this but again this would have affected my result. Also 250 ml measuring cylinders are only accurate to 2 ml -anything under this had to be estimated, which by its very nature lacks accuracy. Parallax may have been a problem when gauging the volume in the 250ml measuring cylinder (it has a relatively large cross-sectional area compared to a burette). This allows for a greater % inaccuracy if you do not line your eye up correctly with the meniscus. Method2. Sources of error in the titration of lithium hydroxide were: because the Li was not weighed accurately (see above) this would of affected my calculations at the end. Air bubbles in the burette will have affected the titre as will have parallax -this may have been a problem when gauging the volume in the burette (however it has a relatively small cross-sectional area compared to a 250ml measuring cylinder- so is more accurate). But if you do not line your eye up correctly with the meniscus there could be a % inaccuracy. If different batches of acid were used this would have affected the results as well as the concentrations would have been slightly different. Adding Li to the water may have changed the volume also, but I found I had enough to carry out my 4 titrations- just. Another mistake was I left the funnel with which I added the acid in the burette whilst performing the titration. This may have meant extra acid may have been added during the titration. Reliability. I feel that my titrations were reliable as I performed repeats until I had closely matching titres. However I think method 1 was unreliable due to gas loss and in hindsight I would have performed more repeats. Which was more accurate method 1 or method 2? Why was one more accurate than the other? Method 2 (titration) was far more accurate than method 1. This is explained by my above reasons. Far more precise instruments were used in method 2 e. g. a burette instead of a 250ml measuring cylinder. All of my reacting chemicals will have been accounted for in the titration but there was some gas loss in method 1. But if you look at my comparisons you will see there are more serious sources of error in method 1 i. e. placing the bung onto the flask quick enough so that no gas was leaked (no gas involved in method 2) or the fact that 250 ml measuring cylinders are only accurate to 2 ml -anything under this had to be estimated, which by its very nature lacks accuracy (burettes are accurate to 0. 1 ml) etc. Ways to minimise errors, and practical adaptations to improve my experiment.   Reliability could easily be improved for method 1 by performing more repeats (I only did this experiment once! ). I feel method 2 was fairly reliable but again it could be argued that repeats could improve this further.   On method one if you tilt the flask at and angle and place the Li inside so it is not touching the water, and then place the bung and level the tube upwards, the chemicals should mix without gas loss. Also making sure the Li was as pure as possible before weighing to eliminate all oil possible.   Make sure eye is lined with the meniscus and use the smallest instrument possible (with the smallest cross-sectional area possible) to eliminate parallax.   Use instruments with the finest possible gradations to measure volume.   Remove the funnel whilst performing the titration. This will prevent extra acid from being added during the titration   Use the same batch of acid. Then the concentrations will be the same. Air bubbles in the burette removed be titrating.

A Case Study Of The Romano Family Social Work Essay

A Case Study Of The Romano Family Social Work Essay Drug abuse as well as alcohol and tobacco use is the leading cause of all preventable deaths and illnesses in the United States. The awareness by the public about the medical consequences of abusing substances has over the last 15 years been awakening as a result of the ever-increasing rate of AIDS prevalence among substance abusers. However, AIDS only represents a tip of the iceberg to the problems presented by substance abuse. Tobacco, alcohol and other drugs contribute to half a million deaths yearly. This represents a ratio of one in every four deaths. The morbidity as a result of legal and illegal drug abuse is also of equal devastation. Substance abuse has tremendous cost in terms of the loss of productivity and its demand on the heath care resources. This is as a result of viral and bacterial infections from illicit drugs injections, cardiopulmonary diseases and cancer as a result of smoking and vehicular crash and cirrhosis from alcohol among other complications. This excerpt will offer a review of information regarding the risk as well as the protective factors that aid in the development of substance abuse as well as the effectiveness of interventions meant to prevent substance use in this population. It will mainly focus on the Romano Family case study and produce relative literature that would aid in the familys treatment and prevention of further substance abuse. The Romano family case study The Romano children exhibit most of the symptoms present in substance abusing adolescents. This include: sudden change in personality in areas such as discipline, school attendance and grades; the children have also been reported to have outbreaks of tempers and flare ups, two of the children actually insulted their respective teachers; a withdrawal from necessary responsibilities; a change in the overall attitude of the adolescent; loss of interest in some of the childs favorite pursuits; a change of friends as well as being reluctant to be visited by friends; sudden aggression, nervousness and jitteriness; difficulties in being attentive; increased secretiveness; deterioration of grooming. The symptoms exhibits often differ from one individual to another as well as across different substances abused (Fisher Harrison 2011). However, the most glaring symptom in any case of substance abuse is a radical change in ones behavior. Other physical symptoms amongst substance abusers include impaired motor skills, memory impairment, slurred speech and attention impairment. Substance abuse is often classified into three classes. Substance use comprises the occasion use of drugs and alcohol without advancing to tolerance or experiencing withdrawal symptoms when one is not on drugs. Substance abuse comprises the continual use of drugs while having the knowledge that it us creating, physical, social and psychological problems (Maguin, Zucker, Fitzgerald, 1994). Once a person develops dependence, then they experience substance use over a loner period than they had anticipated or intended, they struggle with controlling the use of the substance without any success, a lot of time is spent sourcing the drug, using it and recovering from it, there are frequent episodes of detoxification and intoxication, continuous substance use even when there is knowledge of the physical, social and psychological problems of the usage, withdrawal symptoms, increased tolerance, using the substance to relieve the effect of withdrawal symptoms. For dependence to be diagnosed, t hen, at least three of these factors must be present. In the case of the Romano children, they are not. They as such mostly fall in the stage of use and some in the substance abuse stage considering the behavior changes and social damage in their respective classes, insulting teachers and fighting other students (Fisher Harrison 2011). Diagnosis and treatment of substance abuse in Romano Family The younger a child starts engaging in drug usage, the higher the risk is that he/she will develop substance abuse disorder later on into adulthood as well as suffer from serious associated health consequences. Six of the Romano children have displayed symptoms of substance abuse. To make matters worse the youngest of them is 6 years. As such, their situation needs immediate remedy. This is because of the consequences of using drugs especially at such a young age. Accidental and intentional fatalities that are associated with the usage of alcohol and drugs in the adolescent population are the leading cause of preventable deaths in the 15-24 year population bracket. Alcohol consumption in this population presents the highest risk of academic underachievement, depression, delinquency and teenage pregnancies. Drug use has also been presented as one of the contributing factors to the rise in HIV infections witnessed between 1985 and 1990. Research shows that this period also presented th e crack cocaine epidemic. The lifestyle of drug and alcohol abusing places the victim in a more precarious position of getting infected due to the reduction in inhibitions, impaired judgment and the sex-for-drugs phenomena (NIDA Notes, 2002). Predictive risk factors The risk-protective theory is the most relevant model in attempting to develop an evidence- based model to provide diagnosis and treatment options for the Romano family substance abuse problem. According to these theories, addiction to drugs develops as a result of a complex interplay between the victims, the agent (alcohol/drugs) and the individuals environment. Interactions between cognitive, social, cultural, personality attitudinal and developmental factor is usually the determinant of substance abuse in children. As an individual, one might be pre-disposed to alcohol and drug use as a matter of their genetic makeup. The family is usually a culprit in initiating the first influence to drink alcohol, smoke or use other drugs. Other factors that are related to adolescent drug use include poor school performance, low religiosity poor self image, family dysfunction, parental rejection over- or under-controlling parents and divorce. In the case study, the parents are mostly absent fro m their childrens lives because of their busy work programs. This can be considered a factor as the children may be feeling neglected. The parents absence has also helped the substance abuse habit to continue uninhibited so far (Belcher, Shinitzky, 1998). Peer influence is also a leading factor of initiating adolescent into drug abuse. Children predisposition to abuse drugs often pushes them to seek out others who have similar inclination. The Romano family children seem to adopt this model in their abuse which affects all six of them, a large number in one family by any ones standards. They have shunned peer groups in their school and only associate with one another. In this case the influencing peers are the siblings. If there substance abuse is peer based then it is likely for them to be easier to abstain from the habit as opposed to if a psychological dysfunction is present (Belcher, Shinitzky, 1998). In the community, African American and their Hispanic counterpart are likely to obtain drugs in a relatively easier and cheaper way than their white peers. This exposure is however misleading as the white adolescents have a higher reported rate of substance abuse that their African American counterparts. However, the adolescents in populations in lower privileged neighborhood were most likely to be exposed to cocaine up to five times more than those in privileged areas (Belcher, Shinitzky, 1998). The likelihood that a child will develop externalizing disorders can be traced back to preschool years. Oppositional defiant disorders, conduct disorders and attention-deficit/hyperactivity disorders observed in children during their preschool years are likely to develop as a child grows older. This conditions even if mild in the early years may advance into severe symptoms such as aggression, stealing and substance abuse. Another factor is difficult temperament in children that is characterized by negativity, moodiness, provocations and poor compliance may lead to the child being ostracized or criticized by authority figures. If this occurs in the family, it presents the model of coercive parenting that is present in families where the children adopt delinquency and substance abuse (Belcher, Shinitzky, 1998). Protective factors Protective factor comprise those characteristics present in the individual, his/her family as well as in the environment which are able to prevent individuals from adverse outcomes. The Romano family is most likely lacking in offering a nurturing home where the children and the parents are in open communication and the children have parental support that is positive. Personality traits such as self-control, self-concept, self-esteem, academic achievement and social competence also aid in raising the resiliency of the adolescent to avoid substance abuse. The challenge Model is utilizes the resiliency principles on the capacity of the individual to respond as well as to manage his/her life. It states that an individual has the capacity of achieving past the negative factors that might be in their life. As such, a chaotic family does not necessarily condemn an individual to be damaged forever. The challenge model comprises of seven principles in the facilitation of healthy and adaptive development of individuals: independence, insight relationships, humor, initiative, creativity and morality. Developing effective prevention strategies relies on considering both risk factors and protective factors (Belcher, Shinitzky, 1998). If the Romano children were also able to establish friends with positive oriented peers at school who understand the problems presented by substance abuse, then these friends are bound to improve their resilience against the habit. The parents also have a role to play, by establishing a sufficient parenting model despite their busy schedule. The parents are also described as normal by the teachers and as such are in a position to represent as protective factors to their children. On their part, the teachers and the school is committed to the welfare of the students as witnessed by their concern and follow up of the Romano case. The school also has clear rules and expectations regarding the use of drugs by students. The family should also aim at exposing their children to a supportive and safe family. This community should have a negative attitude towards the use of drugs. There are also many positive services and activities that are available to the youth which the family should enro ll the children in to occupy their free time when the parents are away. Educational and treatment approaches are also presented by such communities to assist the adolescents suffering from substance abuse (NIDA Notes, 2002). Children and adolescents present a big challenge in the diagnostic of substance abuse disorder. It is usually likely for the diagnostic evaluation to focus on a particular coexisting disorder or pre-morbid condition for example depression and/or conduct disorder. This can result to the substance abuse being missed or overlooked. This is a common challenge in adolescents as they will often fear being punished for their actions and will in most cases deny ever attempting drugs. They may also feel threatened if the person interviewing them is not sufficiently sensitized with regard to the problem aspect of substance abuse. The need for adolescents to experiment as well as push the limits also presents a point of confusion. The evaluation of substance abuse will therefore require the careful collection of information that can be quantified regarding the pre-existing conditions associated with the abuse. A rational treatment plan cannot be implemented without the performance of an accurat e diagnosis which includes an evaluation of the pre-existing problems and the degree and type of dependence/abuse (NIDA Notes, 2002). Effects of alcohol Alcohol remains the number one substance used by both the youth and adults across the world. The effects are present of this substance can be seen in the youth, within the family, the justice system and the public health sector. Alcohol consumption patterns revealed in studies on such aspects as drinking and driving and binge drinking provides predictive information that is crucial in the fight against substance abuse. Figures from 2005 indicate that the rate of alcohol use in populations aged 12 years and older stands at 9.7 percent. In a state like Arizona, one out of every four individuals indicated that had engaged in binge drinking in the month that preceded the survey. Although alcohol use by adults is of concern, its effect on underage drinkers is alarming. Alcohol is said to kill almost seven more times more underage drinker than a combination of all the other illicit drugs. In addition to this, childrens drinking is a high risk factor for perpetrating violence, falling victi m of violent situation and also being involved in violent accidents such as car crashes. Alcohol also has deleterious effect on the mental, physical and emotional development in the students. In particular it contributes to academic underachievement of students and their eventual failure as productive individuals in the society (Fisher Harrison, 2011). Underage drinking increases the risk of children to develop academic problems, make poor decisions, engage in criminal behavior, engage in risky sexual activities, perpetrate sexual and physical assaults (such as fighting in the case of the Romano children), be victims of both sexual and physical assaults, increase their likelihood of dying young as well as posse a risk to damage their brains irreparably. In addition to the negative effect of underage on the development of the youth, on road safety and on the judicial system, it also possess financial burden on the society that is extraordinary. Handling the various areas of alcohol abuse by the youth such as community treatment programs requires allot of money and resources and is as such a burden to the community (Fisher Harrison, 2011). Research indicate that in situations where a child starts drinking before they are 15 years old, then the risk of them developing alcohol-related problems in their adulthood increases fivefold. Alcohol also posses a risk of harming the brain of an adolescent: stunting brain development. The information generated by these researches provides parents as well as other adults with more reasons why they should act to protect and ensure the health and safety of the children not only in America but worldwide (Fisher Harrison, 2011). Impact of substance abuse among diverse populations By 2003, the United States reported a 9.1 percent of the population said to be suffering from substance use disorder, this is roughly 21.6 million people. 154 million of these were alcohol dependent with drug dependence affecting 44 million. A combination of alcohol and drug dependence was found in 3 million of them. The adolescents and children in the country are feeling the effects most as almost 25 percent of them live in household where the adults or parents are binge or heavy drinkers. A child in every ten children in the country is also said to live in a household that uses illicit drugs. The impact of these is that children grow up with physical and mental drawbacks. A child of an alcoholic parent is at a higher risk of developing alcohol use than any other child and also suffers other mental health problems. Boys are likely to develop externalizing behavior disorders and the girls internalizing behavior disorders both of which predispose them to substance abuse. Children with parents who are illicit drug abusers have a tendency to demonstrate irresponsible, impulsive or immature behavior, have poor school attendance, low IQ score and have behavioral problems that may also involve anxiety and depression. Ion addition, they are also likely to manifest fearfulness, negative concepts of self, loneliness and concentration impairment. All this increase their risk of engaging in substance abuse. The problems of substance abuse also bring considerable shame and associated stigma to their lives which presents a problem of identification in them (Fisher Harrison, 2011). Summary Adolescents engage in use and abuse of substances for various and complex reasons. Most of these reasons can be explained by biological theories, for example, disease model and the social learning theories which focus on environmental factors. The Romano Family case study, as would many cases involving school going children, points mainly to the risk-protective factor theory to explain the childrens substance abuse. This theory is able to distinguish between high and low risk factors leading to the development of the problem of substance abuse amongst school going children and as such help in establishing effective treatment programs for the patients.

Sectionalism And The Breakup Of The U.s Essay -- essays research paper

Sectionalism and the Breakup of the U.S Throughout the early 1800's the country was split in many areas over many issues. Some of the more severe clashes between differing groups resulting from such issues as slavery, expansion, and internal improvement. With all of these controversial topics to worry about along with the vast diversity in the nation, caused separation and tensions throughout the country. The most prominent of the previous topics was slavery. This was an issue in the days of the bible and continues to be an issue in the middle 1800's. The divisions in the country brought about by slavery seem to be categorized into two main groups, abolitionists, and slave holders. These two groups also were divided geographically for the most part due to the South's need of slaves for cheap, and reliable man power, and the North, as it was not an agriculturally based economy and needed little in the way of unskilled laborers. It was very easy for the North to bash the South's slavery because their economy did not depend upon slavery. They had no slaves, no need for slaves, and saw slavery as inhumane and unlawful. The south, however, depended upon slavery as a basis of production, and the only way to operate large farms at the time, primarily being the large cotton plantations of the south. Several people tried to resolve the issue of slavery with compromises and bills that set clear rules and laws to appeal to both sides. The most prominent being the Missouri compromise. This document set the standard for slavery at the time. It also managed to further divide the country into two opposing groups geographically separated by the 36 degree 30 minute line. The bill clearly stated that no states above the proposed line shall have slavery, with exception to those already in existence. This meant that all new states being brought into the country from the west had a choice to have slavery if and only if they laid below the line. Obviously, the south did not really like the idea, as it allowed the northern non-slave states to outnumber the southern slave-states in the south as far as representation in the government was concerned. Another part of the slavery controversy was the moral issue and weather or not it w... ... sides. We see the best example of this in the Maysville Road article. There was a dispute over the proposed road, and weather or not it should be built with federal money. The government claimed that the road was for the benefit of the mail, and allowed easy passage through the mountains of Kentucky. Many people did not like the idea still because it represented federal money being distributed in unequal amounts to different states, along with non uniform benefits. This quickly set defined boudaries between the political parties of the time, and started a vast amount of tension between the two parties. By the end of the dispute, the opposed(Federalists) came out on top, and the road was never built, but it shows the first, strong, divergence in the populous of our nation since its conception. All of the above examples are all representative of issues of the time which played a large roll in sectionalism, and the breakup of the United States. Over the long run, it is a miracle that, with the vast spectrum of people in the country, we have managed to stay together, through thick and thin, driven by one common force, "Freedom."

Essay on the Theme of Escape in The Glass Menagerie -- Glass Menagerie

The Theme of Escape in The Glass Menagerie    The Glass Menagerie, a play by Tennessee Williams, is set in the apartment of the Wingfield family, housing Amanda Wingfield and her two children Tom and Laura. The father left many years ago, and is only represented by a picture on the living-room wall. The small, dingy apartment creates a desperate, monotonous feeling in the reader. None of the Wingfields has any desire to stay in the apartment, but their lack of finances makes it impossible to move. Escape from this monotonous and desperate life is the main theme throughout the play. The different characters in 'The Glass Menagerie' have their own individual ways of escaping from their realities. Tom Wingfield, the main character and narrator, probably has the one that most clearly relates to what we usually call escaping. His dream is to get away from the entire place in which he is currently living. He is tired of supplying his mother and sister without getting anything but remorse in return. Early in the play we can see this urge to get away through his frequent visits to the movie theatre. To him the movies serve as windows into another world, an exiting world filled with fun and challenges. Another thing that it is worth mentioning when speaking about this is Amanda's attitude towards the movies. She thinks that he spends too much time on the movies, and she keeps haunting him for it. I believe that this is supposed to tell the reader that Amanda has some kind of feeling that Tom sometime will follow in his fathers footsteps, and that she is trying to preven t this from happening. For Amanda this is a very natural reaction; with Tom out of the apartment there would be nothing left for her and her daughter to feed from.... ...ot a way of solving your problems, and that true freedom only can be found through confronting your problems, not by running away from them. Works Cited and Consulted: Bloom, Harold. Introduction. Tennessee Williams. Ed. Harold Bloom. New York: Chelsea House, 1987. 1-8. King, Thomas L. "Irony and Distance in The Glass Menagerie." In Tennessee Williams. Ed. Harold Bloom. New York: Chelsea House, 1987. 85-94. Levy, Eric P. "'Through Soundproof Glass': The Prison of Self Consciousness in The Glass Menagerie." Modern Drama, 36. December 1993. 529-537. Thompson, Judith J. Tennessee Williams' Plays: Memory, Myth, and Symbol. New York: Peter Lang, 1989. Williams, Tennessee. The Glass Menagerie. In Literature: An Introduction to Reading and Writing, 4th ed. Ed. Edgar V. Roberts and Henry E. Jacobs. Englewood Cliffs, NJ: Prentice Hall, 1995. 1519-1568.

The Mortuary Complex of King Zoser :: essays papers

The Mortuary Complex of King Zoser Around 2680 BC, a precedence was set for future Egyptian architecture, as well as over all architectural design. Only a short distance to the south of the previous burial mastabas of the first and second Egyptian dynasties, the Mortuary Complex of King Zoser was constructed. Lying atop a stretch of high ground at Saqqara overlooking the city of Memphis, this complex is believed to be the first of its time to utilize new techniques in Egyptian construction, and was by far the largest and most elaborate of any tombs built before it. Just as the burial sites before, King Zoser’s complex was built facing the Nile River to the east. A large rock wall surrounded the complex, measuring 550 by 275 meters, with the only noticeable entrance being at the southern part of the east face. When one enters the complex they then head north through the entry corridor. This hyperstyle hall is lined with two rows of half columns engaged to spur walls. These columns carry a stone ceiling cut to resemble rounded logs. After passing through a doubled number of columns at the end of the hall, one comes into a large court. This court is known as the Heb-sed court, and was presumably used for ceremonies. At the southwest corner of this court is a building of solid masonry, and to the north, in another separate court, is two temple buildings with columns carved to imitate the lotus and the papyrus plants. Just to the west of this court lay the stepped pyramid under which King Zoser’s body lay in a granite sarcophag us. This sarcophagus was originally topped with a simple stone mastaba, but was then enlarged three times. This stepped pyramid was then enlarged to the north and the west, making its final size consisting of six stages standing at 204 feet tall. The stepped pyramid concealing the burial chamber was consistent with previous burial sites however, none before had been as extravagant and contained as many additional structures as King Zoser’s complex. The man regarded with designing this structure, Imhotep, is also considered the first known architect. The evidence found at Zoser’s complex suggests that architects held a higher place in society among the wealthy and educated Egyptians. This differed from early Mesopotamian society where the kings took credit for their burial site constructions, hence the reason for no evidence of who designed the previous structures.

Impacts of a Borderless Society

| A Borderless Society| Impacts of a borderless society| | Courtney BrownSC300 – Big Ideas in Science: From Methods to MutationKaplan University| 3/12/2013| | When it comes to time of the day to sit down and eat a meal, there a couple of different things that I think of when I try to decide what to eat. The first thing is how hungry am I? The second thing is what kind of food do I want; chicken, steak, a sandwich? The last thing I think of is how long it will take me for me to cook the meal. However, the thing I never think of is where does the food I’m eating come from?I’m going to analyze one meal that I have eaten today, a cheeseburger and potato salad. When my family makes potato salad, it normally consists of potatoes, onions, and bacon. Potatoes are the leading vegetable crop in the United States, contributing about 15% of farm sales (Jerardo, 2012). Over 50% of potato sales fare to processor for French fries, chips and other potato products (Jerardo, 2012) . Western states such as Idaho, Washington, and Colorado produce two-thirds of fall potatoes with Idaho and Washington accounting for over half of the United States total (Jerardo, 2012).Potatoes are usually grouped within two categories, fresh and processing. Processing potatoes then get broken down into, frozen (French fries), chips, dehydrated or canned (Jerardo, 2012). We always use the fresh potatoes when making the salad. United States farmers plant approximately 125,000 acres of onions each year and produce about 6. 2 billion pounds a year (National Onion Association, 2011). The top 3 producing states of onions are Washington (22,828 acres), Idaho-Eastern Oregon (21,000 acres) and California (17,850 acres) (National Onion Association, 2011).Approximately 170 countries grow onions for their own domestic use, however many are involved in international trade (National Onion Association, 2011). The top leading countries for onion production are China, India, United States, Turkey and Pakistan; they count for 8% of global onion production (National Onion Association, 2011). After researching, I believe that the only way to get onions is having them fresh in the produce section of your grocery store. Bacon is most likely my most beloved part of the potato salad. Who doesn’t love bacon, right?The two main methods of curing bacon are pumping and dry curing. Pumped bacon has curing ingredients that are injected directly into the meat to speed up the curing process and add bulk (US Department of Agriculture, 2011). Dry cured bacon has a premeasured amount of cure mixture applied or rubbed on the bacon surface. This curing phase takes up to 2 weeks to complete (US Department of Agriculture, 2011). They also produce organic and natural bacon (US Department of Agriculture, 2011). Iowa, carrying 29% of the United States market share (Perman, 2012).The burger can be made so many different ways from the toppings that go on it to what it is made out of. The meat of the burger can be made out of ground beef, chuck, and sirloin and so on. We purchase our beef from Wal-Mart stores but cannot find on where they retain their meat from. The biggest benefit of having this type of food market would have to be competition. In today’s world no matter what you do; you always seem to be in competition with somebody. If a person is in high school they are competing to get the best grades, if you are at your job you may be competing for a promotion.In the food market today, everybody is always looking for the best price and with so many different sources to get your supplies; every company is going to be looking to get your business. In return if people use their product for a decant amount of money and they are satisfied, they are going to tell someone about it then they will possibly gain another customer. One of this disadvantages of having a market like this is that because there are so many different sources for people to use, companies can f orget the consumer.Some companies maybe think that because they are selling their products for less money, that they can cut corners and not use the best supplies to make their products. This might tempt the consumer to go to another company and pay a little more but they will have a better product coming out of it. We are getting into a time where people are starting to pay attention more to how much they are spending, what they are getting out of spending that money and if it’s even worth paying for it.People everywhere are starting to either grow their own food or are starting to look for locally grown food so they know nothing is going to harm them; which the phrase â€Å"Think Globally, Act Locally† comes into play. This phrase is basically trying to convey that we need to start thinking about what we put into this world and how we take care of it. Although trading and selling goods with other countries is a good thing, staying local will cut down on pollution in the air. These days it is getting tough with the prices of everything rising so staying locally will also benefit the farmers in the area.Before this assignment I never really thought of the impact that my choices of where I bought my food can make. Even if just one more a person a day chose to buy something locally, I believe that they can make a huge difference globally. I live in a small town that doesn’t have many grocery stores that sell locally grown food. We do however have a farmer’s market that comes to town for about two months between September and November; so when that time comes everyone takes advantage.Unfortunately any other time of the year, we have to resort to going to Wal-Mart or target. I do believe that locally grown food is the way to go; there are so many benefits of it like being healthier for you and healthier for the environment and you know that the local farmers did not use any chemicals. I think that if one person everyday decided to buy l ocally than we can make the earth healthier. References Jerardo, A. (2012). Vegetables & pulses: Potatoes. Retrieved from http://www. ers. usda. ov/topics/crops/vegetables-pulses/potatoes. aspx National Onion Association. (2011). All about onions. Retrieved from http://www. onions usa. org/all-about-onions/where-how-onions-are-grown US Department of Agriculture. (2011). Bacon and food safety. Retrieved from http://www. fsis. usda. gov/factsheets/Bacon_and_Food_Safety/index. asp Perman, C. (2012). Bacon tourism: From the Davos of bacon to bacon mecca. Retrieved from http://www. cnbc. com/id/47537540/Bacon_Tourism_From_the_Davos_of_Bacon_to_Bacon_Mecca

Ica Gh Syslabus

Objectives and Expected Performance Outcome of each part THE INSTITUTE OF CHARTERED ACCOUNTANTS (GHANA) Syllabus for ICAG Qualifying Examinations ACCRA 2009 Institute of Chartered Accountants, Ghana 1 Proposed Sylabus for ICAG Qualifying Examinations Contents Introduction Features and Inovations of the New Scheme Objectives and Expected Performance Outcomes of Each Part PART 1 1. 1 1. 2 1. 3 1. 4 Financial Accounting Fundermentals Business Management Economics Management Information Systems PART 2 2. 1 2. 2 2. 3 2. Quantitative Tools in Business Audit and Internal Review Business and Corporate Law Principles and Practice of Taxation PART 3 3. 1 3. 2 3. 3 3. 4 Financial Reporting Public Sector Accounting Cost and Management Accounting Financial Management PART 4 4. 1 4. 2 4. 3 4. 4 Advanced Financial Reporting Advanced Audit and Professional Ethics Corporate Strategy and Governance Advanced Tax Planning and Fiscal Policy Review of Qualifying Examinations Syllabus May 2010 Proposed Tra nsitional Arrangements 1 2 3 4 11 17 25 32 37 42 50 55 61 68 73 80 86 98 108 115 116 2 Institute of Chartered Accountants, Ghana Financial Accounting FundamentalsINTRODUCTION After nearly four years of organizing examinations on the current syllabus of the Institute of Chartered Accountants (Ghana), professional programme, the first of which was held in May 2005, it is now considered appropriate and timely to revise and update it in order to bring it in line with current state of knowledge and to make it more relevant to the current demands of employers and clients. The job of the Chartered Accountant has become more sophisticated because of the effects of globalisation, developments in information technology and the complexity of the modern business organisation.The modern day chartered accountant, for instance, not only expresses an opinion on the accuracy and fairness of financial statements, but also advises management on the viability of investment projects, tax matters and ren ders specialised advisory services, etc. In many cases, he is called upon to serve the nation as a member of a special investigation panel. In order to perform these functions creditably, he needs to have acquired proficiency in accounting theory and practice. The new syllabus would be examined in May 2010. The new syllabus attempts to meet the dual goals of the scheme through the subject structure and coverage.The 16-subject, 4-level-structure examination combines subjects which address the practical skills requirements of the potential professional accountants with others which are mainly of the theoretical or conceptual nature and therefore serves as a good grounding for the Professional Accountant. SUMMARY OF NEW STRUCTURE Exhibit 1: Chart of New Examination Scheme 1. 1 1. 2 1. 3 1. 4 Financial Accounting Fundamentals Business Management Economics MIS & Business Systems 3. 1 3. 2 3. 3 3. 4 Financial Reporting Public Sector Accounting Cost and Management Accounting Financial Mana gement PART 1PART 3 PART 2 PART 4 2. 1 2. 2 2. 3 2. 4 Quantitative Tools in Business Audit and Internal Review Business and Corporate Law Principles and Practice of Taxation 4. 1 4. 2 4. 3 4. 4 Advanced Financial Reporting Advanced Auditing and Professional Ethics Corporate Strategy and Governance Advanced Taxation and Fiscal Policy Institute of Chartered Accountants, Ghana 1 Proposed Sylabus for ICAG Qualifying Examinations FEATURES AND INNOVATIONS OF THE NEW SCHEME This new scheme was developed on a well-established context for a review and change. The following new features and innovations stand out. A four-part structure of 16 papers in total. †¢ Fusion and integration of some courses. This is meant to encourage an integrative learning approach and to minimize the negative of the â€Å"tunnel vision† subject-by-subject training. The combination of related courses is therefore meant to derive more meaning and synergies. For example, it is not uncommon to find very sim ilar questions and requirements on â€Å"Budgeting and Variance Analysis† in both the old [i. e. Current] Management Accounting and Cost Accounting papers. †¢ Clearly defined and achievable learning outcomes from Part to Part.This should partly resolve the problems associated with the placement of partly qualified candidates in industry and on other programmes. †¢ A more rational, easy-to-fit and implement, graduate conversion and exemption scheme has been incorporated. It is hoped that this will motivate higher grade candidate entrants—degree and diploma holders —to acquire sufficient accountancy competence and speed up their eventual professional qualification. †¢ All students have ten (10) years from the date of registration within which to complete all the examinations of the Institute of Chartered Accountants (Ghana).After the ten (10) years period any student who has not completed the examinations of the Institute will not be eligible to tak e the examinations. †¢ Better focus on business [financial] strategy and reporting or communication skills, thereby enabling candidates to appreciate the overall realities of the business environment and to use advisory skills more effectively. †¢ Introduction of some more relevant programmes and appropriate titles — the New Business Strategy is more about management, making accountants strategic decisions makers. Increased emphasis on business advisory skills at the final Part 4. 2 Institute of Chartered Accountants, Ghana Financial Accounting Fundamentals OBJECTIVES AND EXPECTED PERFORMANCE OUTCOME OF EACH PART Each of the 4 Parts of this examination scheme has a broad objective and expected performance outcome as stated below. Additionally, within each subject at any Part, the syllabus coverage as well as the detailed but specific objectives and learning outcomes are stated. The broad objective and learning outcomes of the four (4) Parts are as follows: PART 1 â € ¢ 4 basic/foundation papers. Provision of basic principles and knowledge required to understand the Business Environment. PART 2 †¢ Four (4) traditional core papers. †¢ Test of technical expertise required of a modern accountant. †¢ Acquisition of background knowledge and skills necessary for effective performance at middle management level. PART 3 †¢ Four (4) core papers. †¢ Emphasis on business cases, strategy and advisory skills. PART 4 †¢ Four (4) core papers. †¢ Emphasis on business cases, strategy and advisory skills. Result and Interpretation The pass mark is 50%. The results will be published as â€Å"pass† or â€Å"fail.A candidate who fails has the option of rewriting this paper in subsequent examinations till his/her candidature expires. Institute of Chartered Accountants, Ghana 3 Proposed Sylabus for ICAG Qualifying Examinations PROFESSIONAL PART 1 PAPER 1. 1: Financial Accounting Fundamentals 1. OBJECTIVES AND LEARNING OUTC OMES This paper is designed to enable candidates acquire and appreciate fundamental accounting knowledge in organisations. At the end of the course, the candidate should be able to: Demonstrate sound knowledge and understanding of accounting principles, concepts and their application in the preparation of financial statements.To ensure that students have a sound understanding of the techniques of double entry accounting and can apply its principles in recording transactions, adjusting financial records and preparing non-complex financial statements. Able to identify and correct omissions and errors in accounting records and financial statements. Able to specify the components of financial statements and prepare and present non-complex accounts for sole traders, partnerships and limited companies. Specify why an entity maintains financial records and prepares financial statements.Identify the sources of information for the preparation of accounting records and financial statements. R ecord and account for transactions and events resulting in income, expenses, assets, liabilities and equity in accordance with the appropriate basis of accounting and the laws, regulations and accounting standards applicable to the financial statements. Prepare a trial balance from accounting records and identify the uses of the trial balance. Prepare accounts and financial statements from incomplete records. Understand the different bases of preparing financial statements. Apply some international financial reporting standards.Define the qualitative characteristics of financial information and the fundamental bases of accounting FORM OF EXAMINATION The examination will be a three-hour paper consisting of five compulsory questions. (All the five questions must be answered. ) 3. SYLLABUS WEIGHTING GRID This grid shows the relative weightings of topics within this subject and should guide the relative study time spent on each. The marks available in the assessment will equate to the w eightings below. 4 Institute of Chartered Accountants, Ghana †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ 2. Financial Accounting FundamentalsHowever, there might be slight variations in some instances as they serve as a guide only. SYLLABUS COVERAGE Conceptual Framework of Accounting, Maintaining Financial Records Principles of Double Entry & Books of Prime Entry Adjustments to Accounting Records and Financial Statements Accounting for non-current Assets (tangibles and intangibles) Preparation of Financial Statements including Cash Flow Preparation of Financial Statements for Non-profit Making Organisations, Preparation of Financial Statements from Incomplete Records Accounting for specialised transactions Introduction to financial statements analysis TOTAL WEIGHTING (%) 0 15 20 20 15 10 100 Institute of Chartered Accountants, Ghana 5 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. 1 Financial Accounting Fundamentals MAI N TOPIC SYLABUS CONTENT (Cont’d. ) 1. 1 Conceptual Framework of Accounting a. Define and explain the scope of accounting, financial accounting, book-keeping, cost and management accounting, and their similarities and differences. b. Explain the needs of external and internal users of accounting information. c. Describe forms of Business Entity: and explain the meaning of ‘entity. ’ d.Explain the categories of business organisations. (i) Sole Proprietorships: Their characteristics, benefits and limitations. (ii) Partnerships: Their characteristics, benefits and limitations. (iii) Limited Liability Companies: Their characteristics, benefits and limitations e. Explain the differences between Partnerships and limited liability companies. f. Explain the purpose of financial statements by 1AS 1. g. Explain the accounting assumptions and concepts. h. Outline the components of financial statements. i. Identify the main users of financial information and their information needs. . Identify and explain accounting concepts and conventions. k. Outline the qualitative characteristics of financial statements. l. Outline the elements of financial statements and the basis of their recognition and their measurements. m. Explain Accounting Standards: their purpose, standards setting process, IASB membership. a. Specify why an entity maintains financial records and prepares financial statements. b. Identify the sources of information for the preparation of accounting records and financial statements. c.Record and account for transactions and events resulting in income, expenses, assets, liabilities and equity in accordance with the appropriate basis of accounting and the laws, regulations and accounting standards applicable to the financial statements. d. Record and account for changes in the ownership structure and ownership interests in an entity. 1. 2 Maintaining Financial Records 6 Institute of Chartered Accountants, Ghana Financial Accounting Fundamental s PAPER 1. 1 Financial Accounting Fundamentals MAIN TOPIC SYLABUS CONTENT (Cont’d. ) 1. 3 Principles of Double Entry and Books of Prime Entry a.Understand and apply the accounting equation. b. Identify the elements of financial statements: †¢ Types, definitions, relationships and distinctions. †¢ The nature of transactions. c. Outline the contents and purpose of different types of business documentation, including: quotation, sales order, purchase order, goods received note, goods dispatched note, invoice, statement, credit note, debit note, remittance advice, receipt. d. Identify the main types of ledger accounts and books of prime entry (cash books, the sales day book and the sales ledger, the purchases day book and the purchases ledger) and understand their nature and function. . Understand and illustrate the uses of journals and the posting of journal entries into ledger accounts. f. Identify the main types of business transactions e. g. sales, purchases, paymen ts, receipts. g. Identify correct journals from given narrative. h. Illustrate how to balance and close a ledger account. 2. 1 Adjustments to accounting records and financial statements a. Identify and explain the types of errors that can affect trial balance and its effects on financial statements. (i) Explain how these can be corrected. (ii) Explain the purpose of suspense accounts. iii) Explain the uses of journals to correct errors in draft financial statements. b. Explain the accounting for the following in financial statements; (i) Stocks/inventories. (ii) Tangible non-current assets. (iii) Fixed Assets and Depreciation. (iv) Intangible non-current assets and amortisation. (v) Accruals and prepayments. (vi) Debtors/receivables and trade creditors/ payables. (vii) Provisions and contingencies. (viii) Returns inwards and outwards. (ix) Discount received and discount allowed. (x) Capital and revenue expenditures. Institute of Chartered Accountants, Ghana 7Proposed Sylabus for ICA G Qualifying Examinations PAPER 1. 1 Financial Accounting Fundamentals MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) xii. Bad debts, provisions for doubtful debts, provisions for discounts on debtors. c. Prepare Bank Reconciliation Statement. 2. 2 Accountingfor Non-current Assets a. Describe the accounting treatment for property, plant and equipment in accordance with IAS 16. b. Explain the methods and policies of depreciation (limited to straight line, reducing balance and revaluation methods). c. Explain the reasons for depreciation and accounting for provision for depreciation. . Account for disposal of property, plant and equipment using ledger accounts. e. Account for recognition of Intangible assets in accordance with IAS 38. f. Explain the differences between depreciation and amortization. a. Prepare and present income statement and balance sheet of a sole trader: i Manufacturing Account ii Trading Account iii Profit and Loss Account iv Balance Sheet a. Describe the procedure for forming a partnership. b. Outline the provisions in the Incorporated Private partnership Act 1962 (Act 152) in relation to the preparation of partnership accounts. c.Prepare final accounts of partnership: †¢ Trading, profit and loss account †¢ Profit and loss appropriation account †¢ Partners’ capital and current accounts †¢ Balance sheet d. Explain the procedure for admission of a partner. e. Explain the methods of valuing goodwill. f. Explain revaluation in relation to an admission of a new partner, change in the profit sharing ratio, or a retirement/death. 3. 2. Preparation of Financial Statements of a Partnership Firm 3. 1 Preparation of Financial Statements of a Sole Trader 8 Institute of Chartered Accountants, Ghana Financial Accounting FundamentalsPAPER 1. 1 Financial Accounting Fundamentals MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) g. Prepare partnership accounts for an admission, change in the profit sharing ratio, or a retirement. h. Pre pare accounts for simple dissolution (excluding piecemeal realisation). 3. 3 Preparation of Financial Statements of a company a. Distinguish between. – Ordinary Share and Preference Share. – Authorised Capital and Stated Capital. – Income Surplus and Capital Surplus. b. Describe the nature and types of debentures. c. Explain the nature and purpose of final accounts of a limited liability company. . Draft company final accounts for internal use. e. Define cash flow and explain cash flow statement. f. Describe the usefulness of cash flow statement. g. Prepare a simple cash flow statement in accordance with IAS 7. a. Identify the type of entity that is a non-profit making organisation. b. Identify the purpose of such organisations. c. Outline the differences between income statement for non-profit making organisation and income statement for a profit making business. d. Prepare receipts and payments account, income statement and a balance sheet for a non-profit mak ing organisation.Prepare Income statement and balance sheet of an entity from incomplete records. 4. 1 Preparation of Financial Statements for Not-for-Profit Organisations 4. 2 Preparation of Financial Statements fromIncomplete Records 5. Accounting for a. Explain joint venture. Specialised b. Distinguish between joint venture and partnership. Transactions Joint Venture; c. Explain how to make entries in the accounts of a joint venture. Investments; d. Explain investments accounts, and how they are Royalties; used. Branch Institute of Chartered Accountants, Ghana 9 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. Financal Accounting Fundamentals MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) e. Record transactions in investment accounts. f. Explain royalties, minimum rent and short workings. g. Record royalties in the books of the lessee and lessor (including sub-royalties or leases). h. Prepare departmental and branch accounts (excluding foreign branches). 6. Introduction to Financial Statement Analysis a. Calculate basic financial ratios from given income statement and/or balance sheet: – Profitability Ratios – Liquidity (Short term solvency) Ratios – Gearing/Leverage Ratios – Activity/Efficiency Ratios – Investment Ratios b.Explain the meaning and uses of the above ratios. c. Outline the limitations of financial ratios as tool for performance measurement. LIST OF RECOMMENDED TEXT 1. 2. 3. ICAG Study Text. Wood F. Business Accounting 1: Financial Times. Millichamp, R. A. (1992) Foundation Accounting; DPP. RELEVANT LEGISLATIONS 1. 2. Companies Code, 1963, Act 179. Incorporated Private Partnership Act 1962, Act 152. 10 Institute of Chartered Accountants, Ghana Business Management PAPER 1. 2 Business Management 1.OBJECTVES AND LEARNING OUTCOMES At the end of the course, candidates should be able to: †¢ †¢ †¢ †¢ †¢ †¢ explain the objectives of business and the functions of management; expl ain the major concepts, theories and techniques in the field of general management; apply the concepts, theories and techniques in analysing and providing solutions to business problems; describe the various functional areas of an organisation and how they relate to one another; describe the environment within which businesses operate; appraise the impact of economic, social, political, legal, technological and global changes in the environment on management decisions. . FORM OF EXAMINATION The examination will be a three-hour paper of seven (7) questions. Candidates will be required to answer any five (5) questions. 3. SYLLABUS WEIGHTING GRID This grid shows the relative weightings of topics within this subject and should guide the relative study time spent on each. The marks available in the assessment will equate to the weightings below. However, there might be slight variations in some instances as they serve as a guide only.Syllabus Coverage Introduction to Management Planning and Decision Making Organizing, Motivation, Leadership, Controlling Communication Groups and Team Work Human Resource Management Marketing Management Operations Management TOTAL Weighting (%) 10 15 30 15 10 10 10 100 11 Institute of Chartered Accountants, Ghana Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. 2 Bussiness Management MAIN TOPIC (Cont’d. ) SYLLABUS CONTENT Introduction to Management a. Explain the objectives of business organisations. b.Explain the four (4) functions of management and state the other major elements in the management process. c. Explain the roles of management. d. Explain the types of skills needed by managers. e. Describe how managerial jobs differ according to the levels and areas of responsibility. f. Explain the evolution of management theories. g. Explain how socio-cultural, legal, economic, political and technological and global changes influence businesses. h. Explain the concept of stakeholders and distinguish between primary an d secondary stakeholders. i. Explain the nature of the power and interests of takeholders. j. Explain the social responsibility of businesses. Planning and Decision Making a. Define and differentiate between the following key terminologies: Planning †¢ Forecasting †¢ Objective setting †¢ Policies †¢ Programmes †¢ Schedules †¢ Procedures †¢ Budgeting b. State and describe types of plans. c. Categorise the types of planning at the different levels of management. d. Explain the planning process. e. Explain the steps in the decision making process. f. Appraise alternative solutions and select appropriate solution(s) to organisational problems. g.Evaluate and apply skills necessary for effective decision making as regards the entire spectrum of management and organisation. 12 Institute of Chartered Accountants, Ghana Business Management PAPER 1. 2 Bussiness Management MAIN TOPIC (Cont’d. ) SYLLABUS CONTENT Organising a. Describe the elements that make up organisational structure and its related units. b. Develop organisational charts and explain their importance. c. Describe the main approaches to job design. d. Explain the major methods of vertical co-ordination, including formalisation, span of management, centralization vs. ecentralisation, delegation, line and staff positions. e. Analyse delegation, authority, responsibility and accountability and their impact on motivation and organisational culture. f. Explain, analyse and evaluate the concept of coordination as an integral part of management. g. Distinguish between types and conditions for business and organisational integration. h. Identify and state the characteristics and relationships associated with planning, organising, leading and controlling in organisations. i. Appraise the role and importance of co-ordination. a.Define leadership. b. Explain the major sources of a leader’s power. c. Explain the following leadership theories: †¢ Traits theory â⠂¬ ¢ Behavioural theory †¢ Contingency theory †¢ Managerial grid †¢ Tannenbaum and Schmidt leadership continuum †¢ Fieldler’s contingency theory †¢ Situational leadership †¢ Path-goal theory. †¢ Contemporary theories d. Explain the various leadership styles Leadership Institute of Chartered Accountants, Ghana 13 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. 2 Bussiness Management MAIN TOPIC (Cont’d. ) SYLLABUS CONTENT Motivation . Explain the theories of motivation. b. Describe the role of behavioural aspect of motivation. c. Evaluate the limitations to motivation theories. d. Describe how teamwork and consultative management are used as motivational tools. e. Outline the linkage between motivation and output. a. Explain the nature and importance of organizational control. b. Describe the control process. c. Discuss the different organisational control process. d. Explain the different control methods. a. Explain the mean ing and role of communication in modern organisations. b.Explain the main forms of communication. c. Describe the communication process. d. Distinguish between organisational communication channels and explain their role in managing effectively. e. Discuss the roles of negotiation in the management process both within an organisation and with external bodies. f. Identify and describe barriers to communication. a. Define and analyse the concept of management groups, inter or intra-group relations and how motivation influences group/managerial behaviour. b. Analyse and evaluate the concept of team approach in directing organisational activities. . Explain how groups are formed within organisations and how this affects performance. d. Explain the nature, functions and purposes of social groups in organisations. e. Explain inter-personal and inter-group relations and distinguish between them. f. Define and analyse the concept of organisational culture and business etiquette in organisat ions. Controlling Communication Groups and Teamwork 14 Institute of Chartered Accountants, Ghana Business Management PAPER 1. 2 Bussiness Management MAIN TOPIC (Cont’d. ) SYLLABUS CONTENT Human Resource Management a.Explain the role of the human resource management function and its relationship to other parts of the organisation. b. Describe the recruitment process. c. Distinguish between training and development and show their relationship. d. Explain the meaning and effects and/or application of job evaluation, staff appraisal, performance measurement and evaluation; promotion and demotion. e. Explain the disciplinary procedure in human resource management. f. Explain compensation systems and the significance of indirect compensation. g. Explain the concept of organisational health and safety and its benefits. . Distinguish between duties of employer's and employees responsibilities. Marketing Management a. Explain the marketing concept. b. Outline the strategic roles of ma rketing in organisations. c. Explain the main elements of a marketing plan and importance. d. Explain segmentation and targeting of markets and positioning of products within markets. e. Explain the elements of the marketing mix and their application. f. Describe the role of technology in modern marketing. g. Explain the differences and similarities in the marketing of products and services. h. Design and implement a pricing strategy. . Explain customer care strategies as a means of achieving competitive advantage and their relationship with total quality management. Institute of Chartered Accountants, Ghana 15 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. 2 Bussiness Management (Cont’d. ) MAIN TOPIC SYLLABUS CONTENT Operations Management a Explain the following types of production process: †¢ Job production †¢ Batch production †¢ Mass/continuous/flow production b. Explain and compare the following methods of plant layout: †¢ Process layout â € ¢ Product layout †¢ Fixed-position layout. c.Discuss the role of operations management in organizations. d. Explain the concept of quality and total quality management. e. Explain how the quality of products and services can be assessed, measured and improved. RECOMMENDED/REFERENCE TEXTS 1. 2. 3. 4. 5. ICAG Study Text. Appleby P. O. Modern Business Administration, Pitman. Boachie-Mensah, F. O. Essentials of Management, Woeli Publishing Services. Cole, G. A. Management: Theory and Practice. DP Publications. Marfo-Yiadom, E. Principles of Management, Woeli, Publishing Services. 16 Institute of Chartered Accountants, GhanaEconomics PAPER 1. 3 Economics 1. OBJECTIVES AND LEARNING OUTCOMES On completion with this paper, candidates should be able to: †¢ explain the nature and scope of economics; †¢ define and explain the fundamental problems of satisfying wants from scarce resources with alternative uses or describe resources allocation in relation to competing wants; à ¢â‚¬ ¢ explain and offer illustrations of the main techniques of economic analysis as a basis for business decisions; †¢ identify how macroeconomic variables and government economic policies affect and/or influence an organisation. explain the main features and contemporary trends of the Ghanaian economy and apply the concepts and techniques of economics to current business issues. 2. FORM OF EXAMINATION The examination will be a three (3) hour paper of seven (7) questions, five (5) of which should be answered by candidates. The paper will consist of two (2) sections, A and B. Section A will consist of four (4) questions on microeconomics and Section B will consist of three (3) questions on macroeconomics.Candidates are required to answer three (3) questions from Section A and two (2) questions from Section B. 3. SYLLABUS WEIGHTING GRID This grid shows the relative weightings of topics within this subject and should guide the relative study time spent on each. The marks availab le in the assessment will equate to the weightings below. However, there might be slight variations in some instances as they serve as a guide only. Institute of Chartered Accountants, Ghana 17 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. 3 Economics SYLLABUS COVERAGE (Cont’d. ) WEIGHTING (%)Basic Economics — Concepts and Systems Price and quantity determination Elasticity concepts Theory of consumer behaviour Theory of production Theories of costs and revenues Theory of the Firm National income accounting Money and banking Public Finance International Trade TOTAL 7 10 8 10 10 5 10 10 10 10 10 100 18 Institute of Chartered Accountants, Ghana Economics PAPER 1. 3 Economics SECTION A: Microeconomics MAIN TOPIC (Cont’d. ) SYLLABUS CONTENT Basic Economic Concepts and System a. Define and explain economics in relation to production, distribution. b. Consumption of goods and services. c.Explain the concepts of scarcity, choice and scale of preference. d. Explain the concept of opportunity cost in relation to individuals, firms and government. e. Identify the main characteristics of the various economic systems and explain their merits and demerits. f. Discuss the role of economics in business decision making. a. Define demand and supply and identify the types. b. Identify and explain the determinants of quantity demanded and supplied. c. Explain individual and market demand and supply using tables, graphs and equations. d. Distinguish between a change in quantity demanded and a change in demand. . State and explain the determinants of a change in demand and a change in quantity demanded. f. Distinguish between a change in quantity supplied and a change in supply. g. State and explain the determinants of a change in supply and a change in quantity supplied. h. Identify and explain the determinants of a change in supply and a change in quantity supplied. i. Explain the concepts of equilibrium price and quantity via demand and supply with the aid of tables and diagrams. j. Determine equilibrium price(s) and quantity(ies) mathematically for a single and a two-commodity model. . Define and explain maximum (ceiling) and minimum (floor) price legislations and give reasons for legislating prices. l. State and explain the consequences of price legislation with the aid of diagrams. m. Explain the remedies for the consequences of price legislation. Institute of Chartered Accountants, Ghana 19 Price and Quantity Determination Proposed Sylabus for ICAG Qualifying Examinations SECTION A: Microeconomics MAIN TOPIC (Cont’d. ) SYLLABUS CONTENT Elasticity Concepts a. Distinguish between own price (point/arc), cross and income elasticities of demand. b.Calculate and interpret coefficients of own price (point/arc), cross and income elasticities of demand. c. Identify and explain the determinants of price elasticity of demand. d. Calculate and interpret coefficients of price (point/ arc) elasticity of supply. e. Identify a nd explain the determinants of price elasticity of supply. f. Explain how elasticities are used in pricing decisions, production and incidence of taxation. a. Define and explain the concept of utility. b. Define and graph total, average and marginal utilities and calculate average and marginal utilities from total utility. . State and explain the law of diminishing marginal utility. d. Use the law of diminishing marginal utility to explain equilibrium of the consumer (one commodity, two or more commodities) and derive the demand curve. e. Use the equilibrium conditions for two commodities to determine the equilibrium quantities consumed via tables. f. Use the law of diminishing marginal utility to resolve the paradox of value. g. Explain substitution and income effects and use them to show the curvature of demand curves for normal, inferior and Giffen goods. a.Identify, define and explain the factors of production. b. Explain fixed and variable inputs in relation to short and long r un production periods. c. Define and explain total, average and marginal products. d. Calculate marginal and average products from total product and represent total, average and marginal products graphically. e. Identify and explain the relationships between total, average and marginal products. Theory of Consumer Behaviour The Theory of Production 20 Institute of Chartered Accountants, Ghana Economics SECTION A: Microeconomics MAIN TOPIC (Cont’d. ) SYLLABUS CONTENT . State and explain the law of variable proportions and use the law to explain the stages of production. g. Explain the long run behaviour of output (returns to scale). a. Distinguish between: †¢ Private and social costs. †¢ Implicit and explicit costs. b. Define, tabulate, represent graphically and explain the inter-relationship of short run costs (fixed and variables costs; total, average and marginal costs). c. Use the law of diminishing returns to variable proportions to explain the conventional shap es (Ushapes) of the average variable cost and marginal cost curves. d.Explain and represent graphically, long run costs. e. Explain economies and diseconomies of scale. f. Use economies and diseconomies of scale to explain: †¢ The position of the long run average cost curve in cost-output, space. †¢ The conventional shape of the long run average cost curve. g. Define and explain total, average and marginal revenues. h. Explain the behaviours of total, average and marginal revenues in both price-taking and pricemaking industries. a. Define the concept of profit in relation to normal and economic profits. b. Distinguish between accountant's and economist's profits. . Distinguish between economic profit and economic loss. a. Distinguish among factory, firm and industry. b. Explain the general concept of equilibrium of the firm. c. Define the various forms of market structures (perfect competition, monopoly, monopolistic competition) and identify the characteristics of each of them. d. Explain the short run and long run positions of the Institute of Chartered Accountants, Ghana 21 Theories of Costs and Revenues Theory of the Firm Proposed Sylabus for ICAG Qualifying Examinations SECTION B: Microeconomics MAIN TOPIC (Cont’d. )SYLLABUS CONTENT perfectly competitive firm, monopolistic firm and monopolistic competitive firm. e. Define oligopoly and identify its characteristics. f. Define, distinguish and give reasons for regulation, deregulation and privatization of firms. National Income Accounting a. Explain the stock and flow concepts of measurement. b. Define national income. c. Explain the following methods of measuring national income: †¢ Expenditure approach †¢ Product (output) approach †¢ Income approac d. Identify and explain the problems and factors that influence the size of national income. e.Explain the relevance of the size of national income. f. Define consumption, savings, investment, government expenditure, imports and exports. g. Identify and explain the determinants of consumption; savings, investment, government expenditure, imports and exports. h. Explain income determination, equilibrium income, the multiplier and the basic accelerator. i. Compute equilibrium income, tax, disposable income and savings. j. Define and explain aggregate demand and aggregate supply. k. Illustrate changes to equilibrium level of national income using aggregate demand and aggregate supply analysis. . Define, identify types and explain measures for tackling unemployment. a. Identify and explain the origins, nature, features and functions of money. b. Identify types of banks and explain the functions of central and commercial banks. c. Explain credit creation by commercial banks. d. Identify and explain the instruments of monetary policy. e. Explain Monetary Policy Formulation through the Monetary Policy Committee (MPC). Money and Banking 22 Institute of Chartered Accountants, Ghana Economics SECTION B: Microeconomic s MAIN TOPIC (Cont’d. ) SYLLABUS CONTENT f.Explain the effects of monetary policy on business organizations. g. Define stock exchange and explain its functions and importance. h. Define and explain demand and supply of money and the three motives of holding money. i. Define and explain inflation and the Philips curve. Public Finance a. Identify and explain the sources of government revenue b. Identify and explain the various items of government expenditure. c. Define National Budget and explain balanced budget, deficit budget and surplus budget. d. Identify and explain sources of financing budget deficit and its economic implications. . Explain Fiscal Policy and identify its tools. f. Define tax and explain the principles (progressive, regressive and proportional) and incidence of taxation. g. Outline the merits and demerits of direct and indirect taxes. h. Define national debt and identify the sources of national debt accumulation. i. Explain the arguments for and against in crease in national debt. j. Identify and explain ways of managing the national debt (e. g. debt swap, Highly Indebted Poor Countries (HIPC). Initiative, conversion of national debts into bonds etc. ) a. Give reasons for international trade. . Explain the concept and consequences of globalisation for business and national economies. c. Explain the concept of balance of payments and its implications for business and for government policy. d. Identify and explain the various components of balance of payments. e. Distinguish between balance of payments deficit and balance of payment surplus. Institute of Chartered Accountants, Ghana 23 International Trade Proposed Sylabus for ICAG Qualifying Examinations MAIN TOPIC SYLLABUS CONTENT f. Explain the causes and effects of fundamental imbalances in the balance of payments. g.Identify and explain exchange rate systems (fixed, flexible and managed float). h. Analyse the interrelationship between exchange rate and current accounts balance. i. I dentify and explain types of international trade controls, arguments for and against trade control and liberalization. j. Explain the role of major institutions (e. g. World Bank, International Monetary Fund) in fostering internal development and economic stabilization. RECOMMENDED/REFERENCE TEXTS 1. 2. 3. 4. 5. ICAG Study Manual on Economics Begg, D. Economics, McGraw-Hill Colander, D. C. Microeconomics, McGraw-Hill Colander, D. C. Macroeconomics, McGraw-Hill Pomayie, P.Macroeconomics, An Introductory Text 24 Institute of Chartered Accountants, Ghana Management Information Systems PAPER 1. 4 Management Information System 1. OBJECTIVES AND LEARNING OUTCOMES This paper is concerned with the strategic importance of information systems to organisations in the modern business environment. It recognises that although may organisations employ Information Technology (IT) Professionals, Chartered Accountants now have a key role to play in the provision of information that adds significant v alue to the ever-increasing volume of data processed for management decision making.At the end of the course, candidates should be able to: †¢ Develop an understanding of general information system concepts and practices and technological environment of the contemporary organisation. Apply a systematic approach to the use of information technology in organisations. Appraise the technological environment in order to support the practical aspects of information provision and usage. Identify and apply project management techniques; and develop project proposals. †¢ †¢ 2. FORM OF EXAMINATION The examination will be a three-hour paper of six (7) questions made up of Sections A and B.Section A will consist of a compulsory case study question of 40 marks. Section B will consist of five (5) questions out of which candidates will be required to answer three (3) questions. 3. SYLLABUS WEIGHTING GRID This grid shows the relative weightings of topics within this subject and shoul d guide the relative study time spent on each. The marks available in the assessment will equate to the weightings below. However, there might be slight variations in some instances as they serve as a guide only. Institute of Chartered Accountants, Ghana 25 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. Management Information System SYLLABUS COVERAGE Systems Theory and Practice Information Systems Computers in Communication Information Technology and the Professional Accountant Business Strategy and IS/IT Alignment Project Management TOTAL MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) WEIGHTING (%) 10 35 10 20 10 15 100 1. Systems Theory and Practice Systems concepts and definition a. Explain systems concepts and give examples of real systems. b. Explain the essence of systems approach to problem solving. c. Describe the holistic features of systems. d. Differentiate between system boundaries and environments. . Explain the following system types: †¢ Open †¢ Cl osed †¢ Adaptive †¢ Cybernetic †¢ Deterministic †¢ Probabilistic (or stochastic) System and Subsystems a. Explain the relationships among subsystems in a typical business context. b. Apply the theory of sub-optimality and systems objective. c. Explain the need for system control and feedback. d. Explain the following system control elements: †¢ Standard †¢ Comparators †¢ Sensor †¢ Effectors e. Represent the control mechanisms diagrammatically. 26 Institute of Chartered Accountants, Ghana Management Information Systems PAPER 1. 4 Management Information System (Cont’d. MAIN TOPIC SYLLABUS CONTENT 2. Information Systems Application of Information systems in the organisation a. Define and distinguish between data and information. b. Explain the attributes of good information, i. e. accuracy, timeliness, brevity, conciseness, reliability, etc. c. Explain the concept of the value of information. d. Explain the term, Information Technology. e. Explain the role and uses of information in organisation i. e. competitive advantage and support of managerial functions. f. Explain the different types of information systems, i. e. TPS, MIS, DSS, EIS, and ES. g.Describe the three levels of information in relation to the levels of management. Traditional file Structures and storage Media a. Explain the terms, computer file; record; field; record key. b. Explain the relationship and difference between transaction and master files. c. Describe the key methods of file organisation and access. d. List the characteristics and explain the workings of the different storage media — magnetic tape, magnetic disc, diskette, CD-ROM, DVD, Zip disc, flash disk, etc. Database Design and Implementation a. Define database and explain the importance of databases in the operations of an organisation. . Describe the types and enumerate the advantages and disadvantages of database models — hierarchical, network, relational and object-ori ented. c. Explain with examples, components of a Database Management System (DBMS) — hardware, software, people (users, designers, administrators, procedures, data/information). d. Apply database tools to real life systems — Entities, attributes and Relationships. e. Explain entity relationship modeling, data analysis and entity life history. Institute of Chartered Accountants, Ghana 27 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. 4 Management Information System (Cont’d. )SYLLABUS CONTENT 2. Information Systems (Cont’d) Computer Hardware and Software Concepts a. Explain the hardware concepts of the computer and list its benefits and shortcomings. b. Describe the categories/generations of computers — super, mainframe, mini and microcomputers. c. Draw the basic functional units of a computer system and show how they interrelate — CPU, input/output devices (peripheral devices). d. Describe the various types of computer memory â₠¬â€ semi-conductor memory, cache memory, video memory and flash memory. e. Explain operating systems — single user, multi user. f. Explain system software and describe its components. . Explain the functions of the operating system (os). h. Explain Applications software and describe Packagres. Bespoke software, special purpose software, general purpose software. i. Viruses, worm. j. Explain with examples the evolution of computer programming languages — machine language, assembly language, high level language, 4GL and 5GL. g. Explain the concept of software testing — unit testing, static testing, dynamic testing and regression testing. h. Explain the use of the following: †¢ CASE tools †¢ Prototyping tools †¢ Query language. i. Describe the qualities of a good programme.Representation of processes in computer Systems a. Draw diagrams to represent computer processes using the following tools: †¢ Programme flowchart †¢ Decision trees â₠¬ ¢ Decision tables †¢ Data flow diagram Human Computer Interfaces (HCI) a. Explain the various types of communication between users and computer systems — command driven, menu 28 Institute of Chartered Accountants, Ghana Management Information Systems PAPER 1. 4 Management Information System (Cont’d. ) SYLLABUS CONTENT driven, GUI, user-friendliness. b. Internal and External design of systems. 2. Information Systems (Cont’d) Systems Development Life-cycle (SDLC) a.Explain the following phases of the SDLC: †¢ Problem identification †¢ Feasibility studies †¢ System investigation †¢ System analysis †¢ System design †¢ Implementation †¢ Post-implementation review. b. Describe the methods required to measure the success of the system. c. Apply structured methodology to system development. Processing Systems Options a. Describe the processing options and their characteristics (batch, real-time, demand, online, distributed, cent ralized and decentralized processing). IS/IT in the organisation a. Explain the role and describe the staffing, functions and responsibilities of the IS/IT department in an organization. . Explain the principles of facilities management and outsourcing. Controls and Security of Computer Operations a. Explain the principles of system security and control. b. Explain the under-listed control measures: †¢ Administrative controls †¢ Input and output controls †¢ Operational controls †¢ General controls †¢ Verification and Validation c. Explain the principles of hardware/software maintenance (preventive, corrective, adaptive and perfective). Institute of Chartered Accountants, Ghana 29 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. 4 Management Information System (Cont’d. )MAIN TOPIC SYLLABUS CONTENT Data communication Principles, Objectives and Uses 3. Computers in Communications a. Explain the importance of computer networks and distributed pr ocessing. Computers in Communication a. Explain the following computer network types: †¢ Wide area †¢ Metropolitan area †¢ Local area b. Explain computer network topologies and protocols. c. Internet, Intranet, Extranet. Office Automation a. Explain office automation. b. Explain E-Business c. Explain the following: †¢ E-Commerce †¢ E-Mail †¢ Telecommuting †¢ E-Banking †¢ Telesales †¢ Video conferencing †¢ Tele conferencing †¢ EDI †¢ E-Learning 4.Information Technology andthe Professional Accountant Information Technology and the Contemporary Accountant a. Explain how information technology influencing the ways in which organization are structured, managed and operated. b. Identify the required level of knowledge of information technology by professional accountants which can be applied to practical problems in the organization. Information Technology Knowledge and Skills Areas a. Explain the role of the accountant in inform ation technology concepts for business systems under the following: 30 Institute of Chartered Accountants, Ghana Management Information SystemsPAPER 1. 4 Management Information System (Cont’d. ) MAIN TOPIC SYLLABUS CONTENT †¢ The professional accountant as a user information technology. †¢ The professional accountant as a manager information system. †¢ The professional accountant as a designer business information systems. †¢ The professional accountant as an evaluator information systems. 5. Business Strategy and IS/IT Alignment of of of of a. Explain the approach that an organisation may follow to formulate its strategic business objectives. b. Identify current trends in information technology and the opportunities they offer to organisations. c.Distinguish between a business strategy and an information systems strategy. d. Identify responsibility for the ownership of this strategy. e. Explain the use of IS/IT for competitive advantage, using Porter's mo del. a. Define Project Management and explain the terms of reference of a project. b. Explain the roles and responsibilities of staff who manage and participate in projects. c. Explain roles and responsibilities of the project manager. d. Explain the advantages of using a project management software package in the project management process. e. Construct and analyse a project network. f. Construct and interpret a Gantt chart. . Project Management LIST OF RECOMMENDED TEXT 1. 2. 3. 4. 5. 6. 7. 8. ICAG Study Manual. Stubbe, R. Computers and Information Systems. French, C. A. Data Processing and Information Technology; 9th Edition. Landon, K. C. Information Systems and the Internet. Kenneth E. Kedeall, K. E. Systems Analysis and Design. Senn, J. A. Information Systems in Management. Wadsworth. Anderson, J. A. Data Processing Vol. 1 & 2; M & E Pitman. French, C. S. Data Processing and Information Technology. DPP. Institute of Chartered Accountants, Ghana 31 Proposed Sylabus for ICAG Qual ifying Examinations PROFESSIONAL PART 2 PAPER 2. : Quantitative Tools in Business 1. OBJECTIVES AND LEARNING OUTCOMES At the end of the course, candidates should be able to: †¢ Develop the understanding and application of statistical and mathematical techniques needed to solve business and accounting problems. †¢ Explain and interpret the role of the relevant aspects of quantitative techniques needed to solve business and accounting problems. †¢ Make the most informed decision in business and accounting scenarios. 2. FORM OF EXAMINATION The examination will be a three-hour paper of seven (7) questions in all out of which candidates are required to answer any 5 questions. . SYLLABUS WEIGHTING GRID This grid shows the relative weightings of topics within this subject and should guide the relative study time spent on each. The marks available in the assessment will equate to the weightings below. However, there might be slight variations in some instances as they serve a s a guide only. SYLLABUS COVERAGE Data collection and interpretation Decision making under risk and uncertainty Forecasting techniques Planning and control techniques Optimisation and decision making techniques TOTAL 32 Institute of Chartered Accountants, GhanaWEIGHTING (%) 10 20 25 25 20 100 Quantitative Tools in Business PAPER 2. 1: Quantitative Tools in Business MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) 1. Data Collection and Interpretation a. Collect statistical data using the various sampling methods. b. Classify and tabulate data in the form of frequency distribution table. c. Present data pictorially in the form of bar chart, pie chart, give, histogram, Z-Chart, Gantt chart, Lorenz curve, etc. d. Calculate measures of central tendencies ( mean, median and mode) from a given data. e.Calculate measures of dispersion (standard deviation, range, mean deviation, variation, coefficient of variation, quartile deviation and skewness, etc) from a given data. a. Define probability. b. Distinguish between equally likely and mutually exclusive outcomes. c. Explain marginal, joint and conditional probabilities. d. Apply Bayes' theorem to problem solving. e. Draw probability trees. f. Distinguish between dependent and independent events. g. Explain the laws of probability. h. Calculate and interpret expected value and standard deviation of a discrete random variable. . Use decision tree to solve problem. j. Prepare a conditional pay-off table. k. Use normal distribution to solve problems. Matrix Algebra a. Present matrix information in a tabular form. b. Solve matrix algebra: addition, subtraction, scalar multiplication, matrix algebra. c. Solve problems involving matrix inversion. d. Solve simultaneous equations by matrix algebra. e. Solve problems involving probability transition matrices. 2. Decision Making Under Risk and Uncertainty Institute of Chartered Accountants, Ghana 33 Proposed Sylabus for ICAG Qualifying Examinations PAPER 2. : Quantitative Tools in Business MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) 3. Forecasting Techniques Simple Linear Regression Analysis a. Draw scatter diagram. b. Find the equation of the line of best fit using the east squares method. c. Draw the line of best fit on a scatter diagram. d. Interpret the regression coefficient. e. Use the regression equation to forecast. f. Use the computer output to test for regression (t-test, ftest). Simple Linear Correlation Theory a. Distinguish between regression and correlation. b. Explain negative zero and positive correlation. c.Distinguish between product-moment and Spearman's rank correlation coefficient. d. Calculate and interpret product-moment and Spearman's correlation coefficients. Time Series Analysis a. Explain time series. b. State and explain the components of a time series. c. Determine the trend using the methods of moving averages and least squares. d. Apply additive and multiplicative models to determine average seasonal variations. e. Use time se ries to forecast. 4. Planning and Control Techniques Network Analysis a. Distinguish between critical path method (CPM) and programme evaluation and review techniques (PERT). . Draw network diagrams using activity-on-arrow and activity-on nod models. c. Explain optimistic, most likely and pessimistic times for an activity. d. Calculate the expected duration and variance for an activity. e. Determine critical path and project duration. f. Distinguish among and calculate total float, independent float and free float. 34 Institute of Chartered Accountants, Ghana Quantitative Tools in Business PAPER 2. 1: Quantitative Tools in Business MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) g. Calculate the probability and minimum time for completing a project. h.Crash a project using cost-time slope (lease incremental cost) concept. i. Use network analysis to allocate resources. Stock Control a. State the importance of keeping stock. b. Distinguish the simple economic order quantity (EOQ), gradu al replenishment and discounts models. c. Use these models to calculate the optimum quantity and determine reorder levels and safety stocks. d. Use the discrete probability to calculate the optimum quantity and determine reorder levels and safety stocks e. Use the normal distribution to determine the reorder levels, service levels and safety stocks. 5.Optimization †¢ and Decision Making Techniques Differential Calculus a. Differentiate polynomial functions (first and second derivatives only). b. Determine the turning points of a function (maximum, minimum, point of inflection). c. Use differential calculus to maximize revenue and profits (with or without tax) and to minimize cost (including the stock control, EOQ problem). d. Use differential calculus to determine point elasticity of demand. Integral Calculus a. Derive a function given its derivative. b. Apply integration to business problems. Linear Programming a. Formulate the primal linear programming problem. . Formulate th e dual linear programming problem. c. Solve the linear programming problem (involving two variables) graphically. d. Set the initial simplex tableau. Institute of Chartered Accountants, Ghana 35 Proposed Sylabus for ICAG Qualifying Examinations PAPER 2. 1: Quantitative Tools in Business MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) e. Carry out the first iteration of the simplex tableau. f. Interpret the final simplex tableau. g. Explain limiting factors (scarce resources) and their shadow prices. h. Carry out sensitivity analysis on the graphical and simplex solutions.LIST OF RECOMMENDATION TEXT 1. 2. 3. ICAG Study Text Francis, A. Business Mathematics and Statistics. Continuum. Lucey, T Quantitative Techniques. Continuum. 36 Institute of Chartered Accountants, Ghana Audit And Internal Review PAPER 2. 4: Audit and Internal Review 1. OBJECTIVES AND LEARNNG OUTCOMES The course is aimed at developing the candidates' knowledge and understanding of the audit process from the planning st age through to the reporting stage and the techniques used in the conduct of internal and external audit. At the end of the course, candidates should be able to †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ 2. xplain the nature , purpose and scope of an audit; state and explain the purposes of the regulatory framework within which the auditor's work is conducted; outline the qualification, functions, responsibilities and rights of an auditor; describe the audit procedures required at the planning stage of an audit; explain the techniques for collecting and evaluating audit evidence; explain the techniques for collecting and evaluating audit evidence; explain and apply basic auditing concepts like internal controls, sampling, compliance test, substantive test, weakness test, etc; assess audit risk and design appropriate audit procedures; draw valid conclusions from the results of audit tests; and prepare various reports relating to audit assignments. FORM OF EXAMINATION The examination will consist of three-hour paper. Candidates are to answer all the five (5) questions set. 3.SYLLABUS WEIGHTING GRID This grid shows the relative weightings of topics within this subject and should guide the relative study time spent on each. The marks available in the assessment will equate to the weightings below. However, there might be slight variations in some instances as they serve as a guide only. SYLLABUS COVERAGE Nature, Purpose and Scope of an Audit. The Regulatory Framework of Auditing and Professional Considerations Audit Planning. Evidence Gathering Internal controls and Evaluation of Control Risk Internal Audit and Other Assurance Engagements Conduct of Audit and Assurance Concept, process and Need for Assurance Reporting Framework TOTAL WEIGHTING % 20 20 20 15 10 15 100 37Institute of Chartered Accountants, Ghana Proposed Sylabus for ICAG Qualifying Examinations PAPER 2. 4: Audit and Internal Review MAIN TOPIC SYLLABUS CONTENT (Co nt’d. ) 1. Nature, Purpose and Scope of an Audit a. Define an audit. b. Explain the purpose/general objectives of an audit (distinguish between primary and secondary objectives). c. Examine the advantages of auditing to stakeholders. d. Explain and distinguish between the following types of audit: †¢ Internal/External †¢ Statutory/non-Statutory †¢ Financial/Operational †¢ Interim/Continuous /Final e. Explain the inherent limitations of an audit. f. Explain the concept of expectation gap. a.Describe the nature, purpose and scope of auditing standards and auditing guidelines (International auditing Standards). b. Explain the procedure for developing auditing standards and auditing guidelines (International Auditing Standards). c. Examine the statutory and ethical considerations relating to acceptance and continuance of audit assignments. d. Assess the code of professional conduct — independence, objectivity, integrity, duty of care, confidentiality an d conflict of interest. e. State the qualification of an auditor. f. State persons disqualified for appointment as an auditor. g. Describe the procedure for appointing and removing an auditor. h.Examine the duties, responsibilities, powers and rights of auditors. i. Describe the process of accepting audit engagements. j. State and explain the contents of letter of engagement. k. Examine the legal liabilities of the auditor. l. Explain how auditors are remunerated. m. Explain management and auditors respective responsibilities for the presentation of financial statements and detection of fraud and error. 2. The regulatory framework of auditing and Professional Considerations 38 Institute of Chartered Accountants, Ghana Audit And Internal Review PAPER 2. 4: Audit and Internal Review MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) 3. Basic Principles and Concepts of Auditing a.Explain the fundamental principles and concepts of auditing: †¢ Walk through test †¢ †¢ †¢ à ¢â‚¬ ¢ †¢ †¢ †¢ †¢ †¢ †¢ Weakness test Compliance test Substantive test Vouching Audit risk Audit sampling — judgmental and statistical, and sample selection methods Systems based audit Materiality True and fair view Directional and rotational testing Systems and risk based audit. 4. Auditing Planning and Evaluation a. b. c. d. Explain the purpose and advantages of audit planning. Describe the process of audit planning. Prepare audit planning memorandum. Examine analytical review procedures as a planning technique. e. Evaluate preliminary materiality levels and audit risks. f. Evaluate the adequacy of accounting system. 5. Internal Controls and Evaluation of Control Risk a. State the reasons for organisations having effective systems of control. b. Identify the fundamental principles of effective control systems. c. Identify the main areas of a business that need effective control systems. d.Identify the components of internal control in both man ual and IT environments, including: †¢ the overall control environment and Control Procedures †¢ preventive, detective and corrective controls †¢ internal audit as a control factor e. Define and classify different types of internal control, with particular emphasis upon those which impact upon the quality of financial information. f. Show how specified internal controls mitigate risk and state their limitations. Institute of Chartered Accountants, Ghana 39 Proposed Sylabus for ICAG Qualifying Examinations PAPER 2. 4: Audit and Internal Review MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) 5. Internal Controls and Evaluation of Control Risk (Cont’d) g. Identify internal controls for an organisation in a given scenario. h. Identify internal control weaknesses in a given scenario. i.Identify, for a specified organisation, the sources of information which will enable a sufficient record to be made of accounting or other systems and i n t e r n a l controls. j. Defin e internal control. k. State and explain the types and limitations of internal control. l. Explain the following in relation to internal control: objectives, methods of ascertaining, recording, evaluation, testing systems, control environments and control p