See Some Triboluminescence Examples

You may be familiar with the Wint-O-Green Lifesaverâ„ ¢ spark in the dark, but if you dont have Lifesavers handy, there are other ways you can see triboluminescence. Triboluminescence results from the fracture of (usually) asymmetrical materials. The break separates electrical charges, which recombine and ionize the air. The ionization of nitrogen in the air produces ultraviolet light, but you cant see that. You can observe triboluminescence when another material is present that absorbs that ultraviolet light and re-releases it in the visible range (fluoresces). Here are some examples: Cracking Wint-O-Green LifesaversCrush a wintergreen-flavored Lifesaver candy with your teeth or a hammer. You get triboluminescence whenever you smash sugar, but there usually isnt enough light for you to see it. The methyl salicylate in the wintergreen oil is fluorescent and converts the ultraviolet light into blue light. If you cant find this flavor of Lifesavers, you can use sugar with wintergreen oil or clove oil.Unwapping a Band-Aidâ„ ¢Some Band-Aid wrappers will emit a blue-green glow when they are unwrapped quickly. While you can unwrap the bandage in the dark, youll probably want to turn the lights back on before applying to a wound!Cutting a DiamondThis is not something most of us are likely to do, but some diamonds will fluoresce blue or red when being rubbed or, more usually, cut.Unrolling Friction TapeFriction tape is that cloth tape that has a rubber adhesive such that it is sticky on both sides. It can be used as an electrical insulator, but youll usually see it in t he context of sports, to wrap hockey sticks, tennis rackets, baseball bats, etc. If you unroll friction tape in the dark youll observe a glowing line as the tape is pulled away from the roll.Opening Sealed EnvelopesThe adhesive used to seal some envelopes will fluoresce blue as the contact is broken.Remove Ice from the FreezerThis is an example of fractoluminescence, which is sometimes considers synonymous with triboluminescence. Fractoluminescence is light produced by fracturing a crystal. The fracture separates charge. If enough charge is separated, an electrical discharge may occur across the gap. If you remove ice from a freezer in a dark room, you may see flashes of white light accompanying the crackling sounds of ice undergoing rapid thermal expansion.

Social Stratification On Social Mobility And Income...

Jeff (Xiaotang) Jing SO 101: INTRODUCTION TO SOCIOLOGY SOCIAL STRATIFICATION IN THE PRESS AMERICA REGRESSED IN SOCIAL MOBILITY AND INCOME EQUALITY For a long time, Americans believe that anyone who works hard and follows the rules can own a house, raise a family and have a decent life. Believe it or not, social stratification and inequality were aggravated in the last decades in the United States. Social stratification is a sociological term for the systematic ranking of different groups of people in a hierarchy of inequality. According to a report from U.S. News on March 28, 2014, roughly 50 million people, 1 out 6 Americans, live at or below the poverty line. The median household income was stagnated or declined in the last decades. The living expenses were increased significantly. The living standards of middle class were also decreasing, and the American dream became a mirage. In contrast, the top 10% rich people in the U.S. earned 50% of the national income in 2011; which was increased by 20% if compared to what’s in 1966 (U.S. News, March 28, 2014). In short, our social classes were being severely stratified, namel y social stratification. What are the causes of the social inequality? Why our income inequality was growing since 1960s? What are the potential resolutions to the social inequality? The Causes Why rich became richer and poor became poorer? Why the classes are stratified inShow MoreRelatedSocial Stratification And Gender Inequality Essay1486 Words   |  6 Pagesmultiple forms of social stratification whether it may be social class, caste, slavery, race or even gender. Social stratification places groups of people in a hierarchy depending on their social status which is respective to their economic income. This in turn determines their social position in society. With social stratification comes social mobility. These two terms are commonly found together when describing social stratification. Social mobility is simply â€Å"the change of social status within societyRead MoreSocial Stratification1358 Words   |  6 Pagesï » ¿SOCIAL SCIENCE 101 (Society and Culture with Population Education) Unit IV. Social Stratification Meaning of Social Stratification When sociologists speak of stratification, they are referring to social inequality and social ranking, thus, stresses the differences among people. Is an institutionalized pattern of inequality in which social categories ranked on the basis of their access to scarce resources. Is the hierarchy arrangement and establishment of social categories that evolveRead MoreSocial Inequality And Social Class Essay1377 Words   |  6 PagesThe idea of social inequality dates back since the time of our founding fathers. 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They areRead MoreLife Chances And Equality Between Men And Women1794 Words   |  8 Pageshas seen multiple forms of social stratification whether it may be social class, caste, slavery, race or even gender. Social stratification places groups of people in a hierarchy depending on their social status which is respective to their economic income. This in turn determines their social mobility relative to their position in society. These two terms are commonly found together when describing social stratification. Social mobility is simply â€Å"the change of social status within society, whetherRead MoreSocial Stratification And Its Impact On Society758 Words   |  4 PagesSocial stratification is described as the hierarchy order of people within a society. (Macionis, 2004, p.186). Every society has a system in which it functions. Society is usually classified in two forms of systems, the closed system known as castle system or open systems known as class systems. In a castle system individuals are classified from birth and there is limited social mobility to move up or down social categories. In the class system, individuals have social status from birth and personal

Belonging Is More Than a Connection to a Place; It Also Means Being at Home Within Yourself and Knowing Who You Are Free Essays

Belonging is an essential part of human life that is not always just a connection to a place; it is a feeling of being at home within yourself and having the patience to discover who you are. Being at home within yourself is a process that is not instantaneous and this is evident in the film Ten Canoes and the poem ‘Digging’. Through characters and text specific techniques, the film and poem portray processes of how developing an understanding of group dynamics and relationships allows one to gain a sense of personal belonging, deeper than merely a connection to a place. We will write a custom essay sample on Belonging Is More Than a Connection to a Place; It Also Means Being at Home Within Yourself and Knowing Who You Are or any similar topic only for you Order Now Understanding the group dynamics and laws relating to specific cultures allows one to avoid alienation and feel comfortable as an individual. The narrative voice of David Gulpilil in Ten Canoes invites the audience into his story of the covetous youth, Dayindi and his older brother who has three wives, Minygululu. Minygululu also has a story to tell, diachronically through time to that of the ancestors, Yeeralparil and Rijimiraril, not to the audience but to Dayindi, â€Å"to help him live the proper way†, however the audience is still involved through the narration of David Gulpilil, â€Å"it is Minygululu’s story for Dayindi back then, and it is my story for you now† so the audience can learn this ‘proper way’ too. Dayindi is introduced through the voice over as a young and somewhat naive boy who lusts for his brother’s youngest wife and resents living in the single mans camp. It is obvious Dayindi does not quite belong to this clan, despite his connection to the tribe and the land through birth, â€Å"they make fun of Dayindi, they know he is liking the younger wife of his brother Minygululu†. Dayindi steps outside what is socially accepted as the proper way, the law and this alienates him. Dayindi is impatient and throughout the story states, â€Å"the only thing he learned is that Minygululu take long time to tell a story†, but through this drawn out story Dayindi learns that understanding the right way is not an instantaneous process but it requires patience. By learning the laws, the ‘proper way’, Dayindi overcomes his wrongful desires of the young wife and achieves a sense of belonging to the tribe that comes from his own personal realisation of who is he is and what is right. The poem ‘Digging’ also depicts how an understanding of what is morally accepted within a culture enhances how an individual belongs within themselves. The Irish poem arrests the attention of the reader with a smile, â€Å"the squat pen rests; as snug as a gun†, hinting at the fraught context of poem, written during a time of war. The persona then seems to escape the brutal reality of life at this time by going back diachronically in time, a technique similar to that of the ancestral story within a story, depicted in Ten Canoes. He goes back to a memory of watching his father digging, through the proud memory of the hard working men of his family, â€Å"could cut more turf in a day than any other man on Toner’s bog† inspires within him a new determination. â€Å"I’ve no spade to follow men like them†, however, â€Å"the squat pen rests. I’ll dig with it†. The pen is no longer associated with a snug gun and its unlawful violence, but the concept that ideas win wars and he will dig for ideas. He can still belong to this family of hardworking diggers now he has an understanding of how he can work hard with the other tool available to him, the lawful one, and through this understanding a new determination and sense of home within oneself is gained. Through relationships of kinship and ancestors one can achieve a sense of belonging within themselves from knowing where they come from and what this means. In Ten Canoes, Dayindi’s kinship with his brother and link to his ancestor Yeeralparil allow him to overcome his lust for Minygululu’s young wife and feel at home within himself. Minygululu, does not chastise Dayindi in the film for having feelings for his younger wife, but casually tells him a story to help him. This strengthens the somewhat disrupted relationship between the two brothers and Dayindi learns, â€Å"one important thing in his life. He is learning to be patient†. With the patience that his brother teaches him, Dayindi accepts his position in the tribe and knows one day he will have a wife, but he must wait and do things the right way. Through the story being told of Yeeralparil, Dayindi relates to this ancestor and in the film, the two characters are played by the same actor, Jamie Gulpilil which enhances this relationship between the two young men. Dayindi learns that for Yeeralparil, the fantasy of the youngest wife never become a reality, even when his brother Rijimiraril dies, and so he too knows within himself the same fate is for him. Through the two relationships Dayindi learns to accept that he will never be with the young wife and this realisation allows him to lose his resentment and do what is right in the tribe in order to belong. In the poem ‘Digging’ the persona maintains a sense of belonging through the relationship he has with his family. â€Å"The old man could handle a spade, just like his old man. † The proud recognition of his family history is obvious through the finely observed memory with strong details that engage all of the senses, allowing the audience to be a part of this diachronic experience, â€Å"the cold smell†, the â€Å"soggy peat†, and â€Å"straining rump†. Through this detailed description and admiration of his hardworking family the audience can see that he feels a strong sense of belonging with these people. But he is not immediately apart of that group as the audience is informed at the beginning of the poem, he is an office man, an educated man with not a shovel but a â€Å"squat pen† rested in his hand. It is only through a feeling of being at home within himself, and the feelings of home that he has held onto from his past that he can still belong to his ancestors. Although Dayindi belongs to his tribe and the land through his birth rights he needs more than a connection to a place in order to belong. It is only when he learns the process of understanding the laws and accepting his place through a strengthening relationship with his brother that he feels he belongs within himself and ultimately his tribe. The poem ‘Digging’ enforces similar processes of family kinship and understanding how to overcome breaking the law in order to belong within oneself. Through knowing group dynamics and having strong relationships, a deeper sense of belonging is created, a feeling of being at home within yourself. How to cite Belonging Is More Than a Connection to a Place; It Also Means Being at Home Within Yourself and Knowing Who You Are, Papers

Audit Techniques Money Laundering Detection â€Myassignmenthelp.Com

Question: Discuss About The Audit Techniques Money Laundering Detection? Answer: Introducation In order to select seven accounting for the purpose of auditing an innovative approach has been used to enhance the effectiveness of auditing process. A fluctuation model has been created on the basis of the figures containing in trial balance to measure the fluctuation in debit and credit items of the organization (Abbottet al. 2016). This has helped us to identify abnormal fluctuations in certain items and accordingly the selection of such seven accounts have been made to check the reason for such abnormal fluctuation in these items. Here are the fluctuations in the trial balance items with percentage of fluctuation taking the balances of June 30, 2016 as a base. Cerise Enterprises Trial Balance Fluctuation in % Debit ($) Credit ($) Debit ($) Credit ($) Cash at Bank 2,266.67 - 2.83 Accounts receivable 23,090.00 - 20.80 Inventory 7,595.00 - 4.36 Machinery 6,000.00 - 9.23 Accumulated Depreciation - 10,116.35 41.50 Motor Vehicles - - Accumulated Depreciation - 9,479.53 45.14 Furniture - - Accumulated Depreciation - 922.25 41.54 Bank Loan - - Sales - 1,550.00 0.83 Cost of sales 5,905.00 - 9.29 Consultancy fees - 2,250.00 3.95 Interest income - (2.00) Bank charges (2.00) - (0.57) Depreciation 6,002.76 - 37.84 Interest expense 0.00 - Printing (19.00) - (7.60) Repairs and Maintenance (3,730.00) - (73.86) Wages (5,000.00) - (9.43) Superannuation (1,506.67) - (31.59) Owner's Equity - 16,285.63 12.00 Analytical Review: Analytical review include use of different mathematical and statistical techniques such as use of fluctuation model to find out the accounts which have shown abnormal fluctuation in the current year; use of ratio analysis to assess whether there has been abnormal changes to profitability, liquidity and solidarity ratios of an organization (Arenset al. 2016). In case of Cerise Enterprise, the sales of the organization in the year ending on June 30, 2017 has only increased by a mere 0.83% from the sales of previous year. However, the cost of sales for the same period of $69500 has increased by almost 10%, 9.29% to be precise, financial the cost of sales of the previous year of $63595. Thus, normally the gross profit ratio of the organization has certainly dipped by almost 9% from the previous year. Finding out the reason for the same is also one of the objectives which an efficient audit system will be able to achieve (Badolatoet al. 2014). Preliminary judgment of materiality: In case of Cerise Enterprise the materiality has been judged taking into consideration a certain percentage of an items amount to the overall amount of revenue, expenditures, asserts and liabilities of such an item is concerned. Thus, in case of an item of income if the same is at least 5% of the total revenue of the2.1 Rationale for selection: The main reason for selecting this account is the increase by 20.80%. This account is also selected to verify that no fraud sales is included in the account for inflating sales figure. Assertion and explanation: The Accounts receivable; the balances of accounts receivable ledger has increased by almost 21% from the previous year thus, this shall be audited properly. The audit procedure is performed on account receivable to verify the audit assertion of existence of sales. Recommended Audit procedure: The Accounts receivable of the organization has shown substantial increase in a year. A 21% increase in accounts receivable balance can be a very positive thing but it can also be a concerning one. The increase in accounts receivable balance will be justified and more than welcome if the same is corresponded to substantial increase in sales. Thus, if the sales of an organization remain more or less similar to previous years sales then an increase of 21% in accounts receivable balance is certainly not a welcoming change (Caoet al. 2015). The credit sales recording procedure firstly has to be checked and verified. The whole credit sales procedure in the organization will have to be checked to ensure that the standard credit sales procedure is followed. In case of any deviation in the procedure the same shall be noted and reported to the management (Coderre 2015). The system of payments to be received from the customer is to be checked to find out whether there is any loophole in the system which can be sued by the employees to rob the organization. Assessing the due time allowed to the customers and whether the management is able to collect the dues within such time are also to be checked and reported accordingly. Rationale for selection: The deprecation account is selected for increase in the expenditure in the current year. The deprecation is non-cash expenditure therefore sudden increase in depreciation indicates that the company is trying to show decreased profit. Assertion and explanation: The depreciation accounting is an important element in a financial statement. In case of this organization the annual depreciation has increased by 37.84% from the previous year thus, depreciation account has also been selected in this document for the auditing purpose. The assertion that is tested in this is the accuracy. Recommended audit procedure: Firstly, the method followed by the organization will have to be checked to see whether the method is appropriate for the operations (Gambettaet al. 2016). The consistency of following such method of depreciation is to be assessed and it is to be seen whether the organization has changed the method of providing for depreciation in recent years, if yes, the reason for such change has to be verified. Third account selected: Repair and maintenance account. Rationale for selection: This account is selected because there have been rapid decline in the expenditure. The rapid decrease in this expenditure requires significant attention. Assertion and explanation: Repair and maintenance is one of the accounts that is most prone to misuse due to its generality. In addition, the fluctuation in the accounts in the current year is significant though, the expenditure under this head has reduced substantially but the reason for the same shall be assessed. The assertion that should be tested is the occurrence of the repair and maintenance. Recommended audit procedure: Firstly, it is to be seen that whether the organization has any annual contract with any organization to conduct repairing and maintenance related works within the organization, if yes, then the contract shall be verified to check whether the payments have been made in accordance with such contract (Gaynoret al. 2016). In case no such annual contract exist then it is to be checked whether the management follows the standard procedure of inviting quotations and accordingly, gives the repairing and maintenance contract to the lowest bidder. The method of payment is also to be checked and assessed to ensure there is no misuse of funds in the name of repair and maintenance. Inventory has been selected for its sheer importance to the smooth functioning of the organization. Rationale for selection: The account is selected because inventory has increased by 4.36%. It is an important account and has impact on the profit. Assertion and explanation: Inventory is the most important resources required by an organization to run its operations and functions. Considering its huge important it is of utmost importance for the organization to manage the inventory efficiently hence, it has been selected for auditing purpose to assess the control of the management on inventory. The assertion that should be checked in the inventory is the completeness of the recording of the transaction related to inventory. Recommended audit procedure: As an auditor,it would essential to know the system that is in place and used by the management to manage the inventory of the organization. FIFO, LIFO, average cost are few of the most used methods followed by management around the globe for inventory control. The auditor will have to check whether the management follows the appropriate method to manage inventory and the same method has been followed throughout the year or not (Karimet al. 2017). Assertion and explanation: Fixed assets are used for long period of time and essential to the long term future of an organization. Considering the importance of keeping proper control on fixed asset, it has been decided that the auditing procedure shall be conducted on the fixed assets including physical verification. The assertion that is checked is the existence and the accuracy is verified in performing the audit procedures. Recommended audit procedure: Fixed assets are assets which are generally used for more than a year to run critical business operations within an organization. Conducting physical verification of fixed assets to be sure of their existence and ownership to the organization is an important aspect of auditing and thus, to be followed in this case (Shandellet al. 2017). The audit procedure shall also include verification of the related documents certifying the ownership of such assets as well as the condition and situation in which these have been stored. Wages owing to its importance to an organization. It is selected as the expenditure has declined by 9.43% Assertion and explanation: Wages are paid to the workers of an organization. It is important for an organization to continue operation in the long run and to do that it must give the workers their dues on time and in accordance with the minimum wage rate the workers deserve. Thus, auditing process would not only check the wages as an account but also as a liability of the organization (Suryanto 2016). The assertion that is tested in performing audit procedure is the completeness. Recommended audit procedure: The organization should keep a proper register which shall contain the details about all the workers of the organization. The auditor apart from checking such register shall also check the attendance register of workers to see whether the organization has make payment to the workers in accordance the attendance register. The payment method is also to be assessed and checked for any loophole. Whether the wages are paid directly to the bank accounts of the workers or by cash is also to be checked. In case cash payment the organization should be advised to make the payments through bank accounts of the workers. Seventh account selected: Cash in hand and at bank for the vulnerability of it. Rationale for selection: This account is selected as there has been increase in the balance. Assertion and explanation: One of most prone areas to fraud and error is cash in hand and at bank due to its liquidity and immense value. Thus, simply to ensure that the management of the organization has due control over its cash resources, cash in hand and at bank has been selected for auditing propose (Wahlenet al. 2014). The assertion that is tested is the existence. Recommended audit procedure: The cash management system of the organization firstly has to be verified to assess whether the system is standard or not. It is to be seen that the cashier is not allowed to maintain the accounts and the vice a versa. Periodic physical verification of cash has to be conducted by the management thus, the auditor should check whether the management has conducted such physical verification or not. Periodic reconciliation statement shall be prepared and the auditor shall check such statement to assess the control of the management over its cash resources. References: Abbott, L.J., Daugherty, B., Parker, S. and Peters, G.F., 2016. Internal audit quality and financial reporting quality: The joint importance of independence and competence.Journal of Accounting Research,54(1), pp.3-40. Arens, A.A., Elder, R.J., Beasley, M.S. and Hogan, C.E., 2016. Auditing and assurance services. Pearson. Badolato, P.G., Donelson, D.C. and Ege, M., 2014. Audit committee financial expertise and earnings management: The role of status.Journal of Accounting and Economics,58(2), pp.208-230. Bierstaker, J., Janvrin, D. and Lowe, D.J., 2014. What factors influence auditors' use of computer-assisted audit techniques?.Advances in Accounting,30(1), pp.67-74. Cao, M., Chychyla, R. and Stewart, T., 2015. Big Data analytics in financial statement audits.Accounting Horizons,29(2), pp.423-429. Coderre, D., 2015. Gauge your analytics: by addressing people, processes, and technology, internal audit can ensure a successful data analytics initiative.Internal Auditor,72(4), pp.41-46. Gambetta, N., Garca-Benau, M.A. and Zorio-Grima, A., 2016. Data analytics in banks' audit: The case of loan loss provisions in Uruguay.Journal of Business Research,69(11), pp.4793-4797. Gaynor, L.M., Kelton, A.S., Mercer, M. and Yohn, T.L., 2016. Understanding the relation between financial reporting quality and audit quality.Auditing: A Journal of Practice Theory,35(4), pp.1-22. Karim, A.M., Shaikh, J.M., Hock, O.Y. and Islam, M.R., 2017. Creative Accounting: Techniques of Application-An Empirical Study among Auditors and Accountants of Listed Companies in Bangladesh.Australian Academy of Accounting and Finance Review,2(3), pp.215-245. Shandell, R.E., Smith, P. and Schulman, F.A., 2017.The preparation and trial of medical malpractice cases. Law Journal Press. Suryanto, T., 2016. Audit Delay and Its Implication for Fraudulent Financial Reporting: A Study of Companies Listed in the Indonesian Stock Exchange.European Research Studies,19(1), p.18. Wahlen, J., Baginski, S. and Bradshaw, M., 2014.Financial reporting, financial statement analysis and valuation. Nelson Education. William Jr, M., Glover, S. and Prawitt, D., 2016.Auditing and assurance services: A systematic approach. McGraw-Hill Education. Yuen, J., 2014. ACC 626 Computer Assisted Auditing Techniques Money Laundering Detection.