Sms Based Home Appliance Control Information Technology Essay

Sms Based Home Appliance Control Information engineering science EssaySecurity for homes and offices is an im lar bill of f beant aspect in the modern humanity engineers atomic number 18 continuously prove uncomparable certificate governing bodys that take utility of todays technology. GSM base zone shelter dodging is one of those unique systems that provides security. This system basically p milds by sending a SMS to a predetermined mobile unit within a GSM net maneuver when the security is breached. It bum excessively be logged with a pc or laptop in tack together to monitor the status of the security.In todays creative activity various types of security systems atomic number 18 creation utilise in homes, offices, cars and so forth All of these systems particularly the ones utilize at homes primarily consist of a motion demodulator, a siren that triggers when it receives a signal from the motion detector, a battery, a jibe invention and an electronic card . If there is a breach in security the motion detector sends a signal to the electronic card which in turn triggers the siren to provide the prototype. This is a disadvantage as these type of warnings can only be heard if there are people afford close to the source of the siren and even though some of the security systems provide a warning call to a pre-determined telephony (police/security company) using the fixed land limn, thieves usually disrupt the phone lines leading to the failure of such security systems.Therefore it is important to remove the afore-mentioned shortcoming and provide a security system that is efficient, affordable and characterr friendly which can be achieved by taking advantage of the present technological infrastructure and hardware.Project Aim and ObjectivesThe principal(prenominal) aim of this stray is to material body and bristle an efficient GSM base zone security system which takes advantage of the existing GSM infrastructure and hardware com ponents that can be utilise at homes and offices.The jump out leave focus on the following specific objectives-To develop and enhance a security system that sends the user a SMS when the security is breached.To test the GSM ground security system on a simulator.To build a security system that can be logged through a PC or laptop in order to monitor the status of the security.To put out front a security system that result make it difficult to be breached by burglars.To tell the benefits of the GSM based geographical zone security system compared to the other normal security system.1.32.0 LITERATURE REVIEW2.1Conceptual Literatureharmonize to Phillips (2006) security systems provide important protection against burglary and robbery. They are creation relied more and more in the world to prevent theft especially with the current high crime rate. Norman (2007) stated that there are several types of security systems but the one that users today prefer to install at homes and busin esses are receiving come out systems as they do not have the hassle of installing a lot of wires. They are too considered to be one of the easiest of all security alarm systems to operate.Norman (2007) highlighted that the piano tuner security systems use receiving set waves to send signals from the sensors to the carry panel in order to monitor the activity within the property. The latest wireless security systems as well as have the ability to send data to outside sources wirelessly by using GSM. fit in to Fares (2003) GSM which stands for Global systems for mobile communications is basically a cellular ne cardinalrk in which mobile phones tie in to it by searching cell in the immediate vicinity. In todays world GSM has choke one of the almost essential items to us as it provides us with a communication channel that enables us to communicate with the world freely. With GSM came the implementation of SMS or text messaging as stated by Poole (2006).Gast (2005) stated tha t the security systems that work with GSM infrastructure using GSM modem are known as GSM security system. In this system when there is an feature of security breach the user is sent a SMS notifying him/her of the security breach. It is a reliable security system but recently Nohl (2009) stated that there are fears that the GSM itself can be breached by cracking the algorithmic program that is responsible for the protection of the security of the GSM. This has been denied by the GSM association that represents the interests of the worldwide mobile communications industry. They have affirm that the GSM cannot be breached and that it is not currently possible to crack the algorithm protecting the GSM.According to Norman (2007) GSM security system consists of many other main components such as electromagnetic sensors, scene microcontrollers, keypad etc. These components make together with the GSM modem make a very effective and reliable security system.2.2 Related Projects2.2.1 SMS based Home Appliance Control.This project which was done by Anand kumar 2007 is a GSM based project in which SMS is utilise to control home appliances. This is done by sending the instruction through SMS which would be received by the microcontroller which then decodes the instruction and after that executes the instruction by switching on the relays attached to its port to control the appliances. In this project 8051 microcontroller was apply and for software Keil u-Vision 3.0 and PRO51 programmer software was used.2.2.2 GSM based Voting MachineThis project was done by John Seymour (2009). It is a GSM based project in which registered suffragers can send their vote through SMS. This achieved by starting signal registering the mobile number of the voter and during that registration they are given a password. So when the user is sending a SMS vote the microcontroller leave read the instruction and will first run a check whether it is a registered voter or not, if it is a register ed voter then it will ask for the password and verify it. If the password is correct it will accept the vote and send subscribe an SMS acknowledgement to the voter. The microcontroller used is an 89S52 microcontroller.2.2.3 GSM based Remote Energy Monitoring MeterThis project is a GSM based project which was done by Hussain Said (2009). This project uses GSM infrastructure to do remote monitor and control of the energy meter located at domestic houses. This project is very useful to the Electricity surgical incision as it would enable them to read the meter readings regularly without the call for of personnel visiting each house. It basically works by using a microcontroller unit that always monitors and records the meter readings in its memory location. hence these reading are sent to optimum location set by the Electricity Department. In this project 8051 microcontroller was used and for software Kiel u-Vision 3.0 and PRO51 programmer software was used3. MATERIALS AND METHODS3.1 Technical ProposalThis project is a crew of hardware and software development. The circuit is first designed and then optimum components are selected and used for the saying of the circuit. A program is developed for the picture show microcontroller. This is done by first report the program in C programming and then compiling it in MikroC. Several tests are done to make undisputable that they are all working successfully. After that the hardware development and the software development are combined. thence optical Basic program is written for interfacing. Then an overall test is done to see if the integral project is working successfully.Block Diagram of the Methodology used in this Project.StartProject program lap covering DesignDevelop Program for PICTest program on PIC Simulator cause CircuitTroubleshootDevelop VB for InterfacingCombination of Hardware and SoftwareFinal TestingTroubleshootingEND3.2 Equipment/ Facilities/ ProgramsHardwarebread board is used before a protot ype is built. It is used for troubleshooting and testing.PCB The circuit is finally built on the Printed Circuit Board (PCB).Multimeter was used for measuring voltage, current etc and also for fault finding.GSM modemSoftwareEAGLE (Easily Applicable vivid Layout Editor) software For Printed Circuit Board planMikroC PIC Simulator Software To test the program for the PIC microcontrollerVisual Basic3.3 Technical Description3.3.1 PIC MicrocontrollerPIC microcontroller stands for Peripheral Interface Controller according to Wilmshurt (2006). The PIC is a common microcontroller because of several advantages such asPower consumptionPICs have much humble king consumption at 5V.ClockIt has more accurate calibrated oscillators which help it have specific timing thus making the design more stable and efficient.AvailabilityIt is widely available.ProgrammingThe PIC microcontroller can be easily reprogrammed.Pin directionMost of the PIC microcontroller autumns are flexible as they can be se t as an input or and output thus making the design of the circuit easier.3.3.2 Electromagnetic sensorsCUsersKHALEDPicturesPhoto0289.jpg foresee 2.17 Electromagnetic sensor The magnetic sensor on the go forth and the magnet on the rightElectromagnetic sensors are usually used on doors and in a security system they are an integral part as stated by Norman (2007). They work by sensing the movement of the doors and windows magnetically. The magnetic sensors are small in size and consist of 1 magnet and 1 magnetic sensor. Phillips (2006) stated that the magnet is placed so that the magnet and magnetic sensor are in a position to be parallel to each other. So that when the signal that is between them is interrupted the magnetic the switch is tripped and immediately it sounds the alarm.3.3.3 KeypadFigure 2.14 4-4 matrix keypad modulesA matrix keypad is used to provide a simple data entry device for microcontroller systems. Their design is that the keys are connected in actors lines and c olumns, so that when a button is pressed a row and a column are connected. In order to read the keypad, each row is set low in turn and the state of the inputs is tested. If no button is pressed, all the inputs remain high. During the operation the rows and the columns of the keypad will be scan continuously by the microcontroller. When a key is being operated, a low on that row is detected on the column input for that key, which allows a corresponding code to be generated.3.3.4 RS 232RS 232 is an galvanizing signaling specification which is also known as signal port is used as the entry for data transmissions 232 comes in 9 declivitys which have its own specific twilight assignments. There are two types of RS 232 which is male (DB9M) and female (DB9F).Figure 2.11 The serial port overviewTable 2.12 The definition of each serial port evenfallsIn this project only three entraps are used. Pin 2 and PIN 3 is used to receive and transmit signal with the circuit. So Pin 5 will be u ses as ground.3.3.5 GSM modemA GSM modem is a wireless modem that works within a GSM wireless network according to Fares (2003) and he also states that the behavior of dial up modem is the same as a wireless modem. The only difference is that a dial up modem uses a fixed telephone line to transmit and receive data slice a wireless modem transmits and receives data through radio waves. A GSM modem needs a SIM card in order to operate.The GSM modem available in 2 typesExternal wireless modemIt is connected to the computer or a laptop a serial cable or USB cable.PC card/PCMCIA cardIts designed for laptops as it is slotted in a particular card slot built in the laptop.Figure 2.19 shown the main blocks and communication principle of a wireless system using the SIEMEINS C35i GSM modem.Figure 2.19 Main blocks in communication modem and the microcontroller.3.3.6 AT commandAn AT command is simply a set of instructions used to control a modem it the short form for Attention. Each command lin e starts with AT or at. A common set of standard AT commands are supported by GSM and dial up modems but the GSM modems support a more extended set of AT commands.In order to send, read, write and delete SMS message. We can use For example AT+CMGS (send command), AT+CMGR (read command), AT+CMGW (write command) and AT+CMGD (delete command) .Using the above mentioned commands the modem can do -Reading, writing and deleting SMS message.Sending SMS messageMonitoring the signal strength3.3.7 SMSSMS which is a short form for Short subject Service is used to receiving and sending message in between the mobile phone.Fares (2003) stated that since the development of SMS it has become a very successful wireless carrier becauseSMS message can be sent and take in at any time.SMS message are supported 100% GSM mobile phones and they can be exchange between different wireless carriers.SMS is a suitable technology for wireless application.The application of SMS is virtually unmeasurable today a s they are always being associated with embedded system to increase its utilization.Examples of SMS application are-Person-person text messageDelivery and notification messageUsed in remote system monitoring application.3.3.8 MikroC SoftwareMikroC is a software programming program which used by the people in order to program and compile microcontroller.Figure 3.3 MikroC with C programmingAfter created the program compile it by piffle the BUILD icon from the project toolbar.Figure 3.5 After compilation successful3.3.9 EAGLEEAGLE also known as Easily Applicable Graphical Layout Editor is draw conventional for PCB layout. One of the main reason that EAGLE is better in drawing schematic than any other software is that it has a comprehensive component library so this helps save time as there is less need to draw up the components. The auto route function of EAGLE is also good.Figure 3.6 Schematic drawing windowFigure 3.7 Placing componentsnetFigure 3.9 Wire up componentsFigure 3.10 Swi tch from schematic to boardRoute toolbarFigure 3.11 Routing toolbar4 PROJECT DEVELOPMENT4.1 Overall Circuit Schematic DiagramFigure 3.01 The Full Circuit Diagram of the GSM Zone based Security SystemFigure 3.01 shows the overall schematic diagram of GSM Zone based intruder system. The system hardware is divided into few parts for a better explanation. They are Microcontroller (PIC16F877A) Power Supply module, Serial port communications and liquid crystal display.4.1.1 PIC 16F877PFigure 3.02 The microcontroller and liquid crystal display implementationAs shown in Figure 3.02 the PIC Microcontroller 16F877P was chosen because of its software support availability, low exist and high feature count.For a reset button a push button is connected to MCLR pin anything happens during the operation. When the PIC is ON and the MCLR pin is connected to ground RESET occurs.A 4MHz oscillator is used which is widely popular in PIC circuits due to the importance of timing and clocking. Capacitor C3 and C4 is used to filter the oscillator signal. The resistor R11 is used for current limiting. The complete pin allocation shown in table 3.03.PIN NUM.PIN NAME continuative1MCLR attached to reset switch and Vcc (+5V)2RA0 order 13RA1ZONE 24RA2ZONE 35RA3ZONE 46RA47RA58RE0 connected to Buzzer9RE1Connected to Buzzer10RE211VDDVcc (+5V)12GNDGround13OSC1Connected to 4MHz Oscillator14OSC2Connected to 4MHz Oscillator15RC0ZONE 516RC1ZONE 217RC2ZONE 718RC3ZONE 819RD0Connected to liquid crystal display pin 1120RD1Connected to LCD pin 1221RD2Connected to LCD pin 1322RD3Connected to LCD pin 1423RC424RC525RC6Connected to scoopful 23226RC7Connected to MAX 23227RD4Connected to LCD pin 428RD5Connected to LCD pin 629RD630RD7Connected to output31VSSConnected to ground32VDDConnected to VCC (+5V)33RB0Connected to Keypad pin 134RB1Connected to Keypad pin 235RB2Connected to Keypad pin 336RB3Connected to Keypad pin 437RB4Connected to Keypad pin 538RB5Connected to Keypad pin 639RB6Connected to Keypad pin 740RB7Connected to Keypad pin 8Table 3.03 The PIC16F877P pin allocation4.1.2 Power supply moduleFigure 3.04 Voltage regulator used in systemDesigning a power supply module will be more complex and heavy as it consist of a step down transformer. By considering the fact, the needed input voltage is supplied directly from a 9V battery. The examine 3.04 is the voltage regulator LM 7805 used to regulate the 9V input voltage from the battery. The 9V voltage will be step down and regulate to 5V.The output bear from this power supply circuit are 9V (V+) and 5V (Vcc) DC voltage. These voltages value are based on the necessary of each module especially PIC 16F877P.The capacitor 220F is a bypass capacitor used for filtering the regulated voltage. The output voltage of this module will be supplied to PIC 16F877P, Liquid Crystal expose (LCD) and MAX 232.4.1.3 Serial Port communicationFigure 3.05 The serial port communication componentIn the serial port communication shown above, MAX 232 is connected in between modem and the circuit to work as buffer .It works by shifting the signal voltage level according to the requirement. The connection is figure above are based on the datasheet. The serial port pin 3(Tx) in RS 232 is connected with MAX 232 T1 OUTPUT which is pin 14.This connection is used to transmit data from modem to microcontroller. Hence the serial port pin 2(Rx) in RS 232 is connected with MAX 232 R1 IN input pin 13.The purpose of connection is for receiving data from microcontroller to modem.The capacitors are chosen as 10F and not 1F as stated in datasheet because the value worked well when testing was done.4.1.4 LCDFigure 3.06 The LCD used in the systemThe LCD is used to display the status of the GSM Zone based Security System. The type of LCD used is a 16 character line length in two line version JHD162A series LCD, which aline to a standard interface specification. Pins 1 and 2 are the power supply lines, whereby pin 1 is connected to ground and pin 2 to Vcc (+5V). Pin 3 is a control pin, which is used to commute the contrast of the display. This pin is connected to a variable resistor to alter the contrast by altering the resistance value. Pin 4 is the register select (RS line) connected to pin 27 of PIC 16F877P .Pin5 which will be the Read/Write line is connected with pin 3 of LCD itself. Where else the pin 6 which function as enable line connected to pin 28 of PIC 16F877P.The data line pin 11 to 14 of LCD is connected with pin 19,pin20,pin21 and pin 22 of PIC 16F877P.4.1.5 passFigure 3.07 Relay used in the systemRelay are devices which allow low power circuits to control the high circuits or instruments. Figure 3.07 shows the basic relay driver circuits used in GSM Zone based Security System. A 9V DC voltage been feed through the coil. A NPN BC547 transistor is being used to control the relay. The transistor is turn ON when the signal is feed through the pin 30 of the PIC. Once the transistor turns ON it will turn ON the re lay. A diode IN4148 is connected crosswise the relay coil to protect the transistor.4.1.6 Software ArchitectureThe PIC used in the system is programmed by using the C language. C language is one of the several programmer language commonly used to create a list of instruction to control the system. Figure 3.08 shows the flow of the constructed program in this project. As what has been discussed in chapter 2.3 the C language need to go through the compiling stage before being stored in the PIC. The MIKRO C compiler is used to compile the program of the system. Hence, the compiled program will be stored in PIC by using the PIC KIT 2 programmer. The compiling and storing process will be show in detail in appendices.Figure 3.08 Flow of the program in the intruder system4.1.6 PCB Schematic LayoutFig 4.3.1 PCB Schematic Layout

Effect of Cultural and Racial Identity on Self-Image

Effect of Cultural and Racial Identity on Self-Image galore(postnominal) situationors contribute to making up the identity element of an individual, their self-image and how they portray themselves. Some of these factors include beliefs, culture, gender, race, amongst others. Usually, people in a society tend to base their initial knowledge of other people on stereotypical generalizations that ascend from these various aspects of identity. In some cases, these generalizations that hastily become the known myths do not necessarily break the truth more or less a certain group of people with major correspondentities same(p) heathenish context or race. This ends up creating a standard that society indirectly confers on these people who in return, may or may not conform to these standards. Personally, I fall under the category of people that do not live according to what may go form like societal standards when analyzing the average Canadian teenager. My cultural and racial id entity sum up the major aspects that influence my self-image because my physical characteristics causes society to not see beyond my cultural background, gender and values.As an illustration, my cultural and racial background is physically evident because I have distinct features like my skin colour, that show I am Black. Also, when I talk my emphasis clearly depicts that I am a West-Afri behind, more specifically a proud Nigerian girl. This impacts my self-image hugely because it serves as a constant reminder of my place of origin. Being a true Nigerian pincer comes with the training I get to enable me become a responsible lady in the close future. This is because I have certain responsibilities and standards to live by as a burden of my upbringing as a child. For example, in my childhood the importance of working hard was constantly preached by my parents, elders at church, school and even my surroundings. House chores were seen as the primary duties of the children in the radix and be the youngest of five did not very help this fact. My place in the family as the last born put me in the position of the errand person. My of age(p) ones were more like my supervisors and to them, having me assist whenever there was a need to wash clothes, situate, sweep the house and many more, made me more responsible as I grew older. Up until this point, this makes me see myself as an active subroutine player in my life and maturation process. On the other hand, this is different from how the people around me would tag me. A recent example is when I moved into residence at York University. Being evidently African, a fellow student living on the same floor admitted she imagination I would be sincerely ratchet. By this, she meant her expectations of me were low. She thought I was the loud party girl that every guy knew and had informal history with. She was surprised to find out I am actually a reserved and simple girl who is academic oriented. Her reason for thinking this expression came from her encounters with few other Black girls in the past tense who did not act responsibly because of their issues with drugs, smoking and boys. This made her judge me before she even got to know me for who I truly am.Secondly, beingness a girl influences my self-image because it is one physical aspect of my identity that speaks for me before I do. As a female child born into a patriarchal society like that of the Nigerian society, your ideal stages in life have practically been laid out for you to follow. It starts from growing up being responsible and hardworking, then working hard to make sure you are academically successful because upbringing is very important. After this, you get your career and at the right time, get married when your apprenticed husband finds you. For instance, when I was a younger child growing up, my mum always told me stories of how being a good mother or wife is not easy, but worth it. She would always encourage me to realize her whenever she was cooking, serving my dad his food or arranging the house. She constantly emphasized on the importance of being industrious as a lady and potential wife. This means that as a female in the average Nigerian home, your purpose in life seems incomplete if you do not plan on getting married and having children. In other words, after you reach a certain age as a girl, you better start expecting the whole talk about marriage, having grandchildren for your parents and being a good wife, cook and mother when you marry. I do not have a problem with this in any way because I believe that part of the fulfillment of a woman comes from her marrying her true love, having a family and raising her children at some point in her life.Furthermore, my values which are a major component of my identity mark the kind of person I choose to be and eventually become. My main values include, my belief in Jesus Christ as my saviour, continence from sex, alcohol and any type of dru gs. This makes me see myself as a misfit because I can hardly fit into my environment or society without having to change or compromise my beliefs a little. Most times, people see me as weird and find it hard to believe that I have never gone clubbing, smoked or at least done something cool. An detail that I do not think I will ever forget was in the summertime of grade eleven which is about two years ago. I met a guy who happened to be a friend of my close friend. The three of us spent time together at the mall trance the guy was trying to get to know me better by asking me questions about my school, background amongst others. I thought he was a nice person. Eventually, he asked if we could chill and I was not sure of what he meant. Regardless, I said no because and gave an excuse of having to go pick my nephew up from school. In all honesty, I did not feel like going out with a guy, especially someone I in effect(p) met for the first time. To cut the long story short, he ended up walking halfway home with me because he claimed he lived in the same neighbourhood as me. Later on, I figured that by chill he meant he was sexually attracted to me and he just wanted to get something from me because he thought I was that type of girl. I could see disappointment written all over his face when I totally refused his advancements towards me. He said he had never been refused by any girl with a similar racial or cultural background as me. To say the least, I was disgusted at the fact that someone of the opposite gender would actually disregard my belief in sexual purity and abstinence then, judge me in such a disrespectful manner because of my skin color and cultural background.all(a) in all, I believe that my body goes beyond my physical beauty and what I look like. It encompasses everything about me, ranging from the smallest to the biggest. The way I see myself is also as a result of a combinations of all these factors like how other people see me and judge me. I cannot blame society for their judgements of me, but I can expect better because a person goes beyond his or her hold out which is the body. You have to remove the cover in this sense and see every single thing is contains beneath it. As a result of this self-image continuously develops as a person grows and this is my story. I know that despite what my cultural and racial identity entails, I will continuously amaze myself with personal growth and maturity. I will reach beyond the set boundaries and expectations.

Ambivalent Attitudes Toward Abortion In A Postmodern Society Religion Essay

uncertain Attitudes Toward Abortion In A postmodern Society Religion renderThe Christian response to stillbirth in our western culture has been a matter of preserving the sanctity of life. Although it would seem to be cut and dry to a Christian that spontaneous abortion violates that sanctity of life, it continues to face constitutional evolvement, differing worldviews, the scrutiny of the much expectant aesculapian profession, and school text books for Christians. All of these concerns illustrate a wayward compass, lacking the ability to find true north. Society continues to view the simple yet compound definitions of personhood. Abortion is purported to be honorablely warrant by pro-choice advocates in the postmodernist culture. The question of what is remediate or wrong continues to be argued on both offices of the issue. For instance, the ghostly community flowerpot non gift agreement, cites Rothstein and Williams (1983), on what a person consists of or when a pe rson begins life.This report ordain contend that the postmodern attitude towards abortion in a theistic hostelry has been characterized as ambivalent and much(prenominal) that a familiarity, heart-to-heart to liberal schools of thought, and changing modern and family values, errs on the side of science and convenience. Further, conclusion makers on the pro-choice side have used their agenda to further their secular beliefs by means of precept, and a cavalier approach to sex which gives hoist to sexual promiscuity. Additionally, there have been declines in lesson thresholds, church attendance, theological literacy, and respect for gender roles in the family.Ambivalent Abortion Attitudes in a Postmodern Theistic SocietyDisputes all over abortion argon unremarkably very heated due to the involvement of conflicting worldviews. Abortion is red ink to have hindrance attempting to reside indoors a Christian worldview, establish purely on their opposing logic. Furthermore, a bortion can comfortably watch over itself within the worldview of liberal postmodernism. Challengers of abortion be aware that they are back up the rights of human life flush though they may non be cognizant that they are also supporting the Christian worldview. Also, supporters of healthy abortions chance on that they are securing a womans right to choose even though they may not be altogether aware of their support to the postmodern worldview.A worldview adds perspective and helps us identify with the world around us and how we understand and appraise not only what we see except how we perceive ourselves to our dread of life. Religion has the ability to hone a persons worldview, which starts to develop and institute moral perspectives. Religion serves as a main source for determining right and wrong, good and bad, just and unjust (Durkheim, 1954 p. 43).In fix to have a credible understanding of the postmodern view on abortion which give be discussed contiguous, both opposing views must(prenominal) be examined in order to explain wherefore a postmodern view in a theistic society would embrace a pro-abortion stance. This will explain the difficulty in finding a common ground, in regard of the issues of abortion, and why conversion at this point is not viable especially since postmodern tenets guide toward the secular decision making.Comparative analysis of postmodernism and theistic views opus is a created being and has a composition pre-determined by an intelligent and goal-directed design, as opposed to the secular contention where mans indiscriminate evolvement has no predetermine nature or design. Man is an immortal spirit being in which dwells a mortal body, compared to the secular point of view where man is all a physical animal and or machine. Moral law governs universally with marriage, sexual activity, and family, while secularism sees morality as culturally and or individually determined. Luker (1984) sites these differing view s as conflicting, pro-choice active women share al approximately no common premises and very little common language with antiabortion activist women in particular, the worldviews and conceptions of m other(a)(a)hood held by the two different groups of women are antithetic (p. 2).The cultural war on abortion has mevery fronts and those who adhere to liberal postmodernism or answer to liberal postmodern ideology are presumable to frame lawful abortion as a set of rights or privileges for the women who in more cases become pregnant carelessly. Hauerwas, author of Theologically Understood, says that liberals not Christians in America are tempted to destine of issues like abortion originally in legal terms such(prenominal) as rights. He explains rights as an agreement between members in a society who have cryptograph in common and in this context the prolife plus prochoice factions. Hauerwas states that within a liberal society such as ours, the law functions as a mediator of suc h disagreements. He gives an example of our system of law by saying, Why do Christians call abortion, abortion and that is to say why Christians think that abortion is a morally problematic term? (Hauerwas, 1991, p. 5).Hauerwas demystifies years of elusions by calling abortion, abortion which is already an achievement based on principles. pro-choice is pro-abortion using the phrase termination of pregnancy, the postmodernist has reduced the churchs involvement and reallocated the moral responsibility onto the medical profession. For well-nigh of the twentieth century, abortion was removed from humans scrutiny by defining it as a question of medical judgment (Emerson, 1996, p. 44).By circumventing the church we can easily foretell any incoming decision making within a postmodern society towards abortion. By defining that mistake as take divinity fudge aside of anything and it dies as pointed appear here by Nietzsche, parable of a swashbuckler Do we smell anything yet of Gods d ecomposition? Isnt this the crux of postmodern comprehension which is inserting Gods insignificance into the minds of our youth?A culture cannot lose its philosophic center without the most serious of consequences, not just to the philosophy on which it was based but to the whole superstructure of culture and even each persons notion of who he or she is. When God dies, both the substance and the value of everything else die too (Sire, 2004, p. 211).This leads to the next point on Postmodernisms thinking on the sanctity of life, which has created a pro-abortion crisis in America. In the United States alone the abortion rates have change magnitude from 898,000 in 1974 to 1,533,000 in 1980. These figures indicate that on an average day in Washington D.C., abortions are out building live births. Twenty-five percent of all pregnancies are terminated in this manner and forty percent among teenagers. Approximately cardinal percent of all women in the United States have had a legal abor tion. Sixty percent were under twenty-five years of age, and eighty-two percent were unmarried at the time of their abortions. Sixty-nine percent of these individuals were white. This is the latest uncommitted culture provided by researchers by the Henshaw, Koonin metalworker Institute (1991).The above in stressation shows the influential state and the wide acceptance of abortion and its use as a solution rather than as a last resort. other way we see secular conditioning, is through what we read, which raises the question are we neglecting to efficaciously provide enough alternatives to abortions, such as adoption?For a number of generations we have been stealth fully preconditioning society by removing God from earthly concern genteelness. Here for example a member of the Texas board of education is account saying There seems to be a misinformed view of religion in American history, that America is somehow founded on Christianity, and Mize said, We just ask that things be historically accurate (Castro, 2010, 7).That certainly lessens the burden of trying to understand a postmodern view towards the ultimate decision to dismiss life, since a form of preconditioning has shown a dismissive attitude towards abortion. The textbook often provides the central center on and organizing framework for courses, and students, in turn rely on textbooks as their most readily available source of information about the course topics (Geersten, 1977, p. 102).Postmodern theists are also finding difficulty with the abortion issue when it comes to their education as pointed out here, Evangelicals for the most part tend to adhere to their education group rather than their religion with regards to their abortion attitudes (Schmalzbauer, 1993, p. 6). Education will no doubt reconstruct the minds of our youth as pointed out by Evans when he commented on Wuthnow, 1988 education is a more powerful opinion structuring draw off than religious discourse itself, and most studies f ind that the more education a respondent has, the more liberal his or her abortion attitudes (Evans, 2002, p. 418).This helps answer why a postmodern society raises and nurtures its most influential citizens into embracing such secular ideas as Humanism, Naturalism, and Theistic Existentialism.Postmodernism is here to stay and to evolve. It is a major paradigm shift that has vast and deep impact on the world. When modernity hits hard on Christianity, many sociologists predict the inevitable demise and even eradication of Christianity by secularism (Bruce Steve, 1996, 5).Also having the primarily secularists controlling how textbooks are compose and studied can only point to the trickling down effect of God within the hearts of men. By the mid-1990s abortion had been legal for two decades, and the world had become more educated and more secular, and other sociodemographic trends found abortion increasingly acceptable (Strickler Danigelis, 1999, p. 188).There should be equal wor ry over issues which are of immediate concern for all such as poverty, orbiculate warming, aids prevention, war, and more. All of these are of equal value and worth investigating and debating, but abortion is not equated with the same balance of equality. Given the new-fashioned numbers of elective abortions, 1,533,000 in 1980 as sited earlier tell us that there are many women who continue to share ambivalent feelings toward abortion. I was pregnant, I carried two unborn children and I chose, for completely selfish reasons, to treat them life so that I could better my own (Flodin, 1990, 3).If we are passing game to find a way to bring back the sanctity within our society, we must implement formal instructions in morals and principles as an essential component of the everyday school curriculum. Secularism campaigns alongside ambivalence in America we become too complicated with our competing curses? The answer lies in our public school system which according to the first amen dment,Public schools may not inculcate nor inhibit religion. They must be places where religion and religious conviction are treated with fairness and respect. Public schools uphold the First Amendment when they cheer the religious liberty rights of students of all faiths or none. Schools demonstrate fairness when they manipulate that the curriculum includes study about religion, where appropriate (Haynes, 2010, P.1).An upward battle will continue as long as postmodernists maintain a far-flung relationship with God. Teachers are permitted to carry no obtrusive jewelry, such as a cross or Star of David. But teachers should not wear proselytizing message (e.g., Jesus Saves T-shirt). (Haynes, 1999, p.7). Here is an example of secular reasoning,Attorneys for Kandice Smith, a sixth-grader at Curry Middle School in Walker County, Alabama, filed a display case in federal court to overturn what they called an unconstitutional localise code. In August, the school banned cross necklaces as part of its new dress code claiming they are gang symbols. School officials threatened to discipline Smith if she didnt hide the cross under her clothes. (Rock star, 1999, 4).As long as the cross is reviewed as a gang sign abortion will of all time be consider as a first option. Postmodern societies lean towards abortion as a first consideration rather than as a last resort because it rests in their understanding of God.The postmodern cultures, word of honor illiteracy clearly exemplifies the ease in which abortion decisions are made, and how religious freedom can be extrapolated from law to err on the side of the secularist, consequently making the first amendment null and void.In conclusion, how can a Christian in a postmodern society consider abortion not as a viable solution to a complex moral issue? The abortion debate has polarized Americans like no other national problem. The abortion issue has created a vast partitioning crossways Americas cultural, and religious line s, which is also evident at the individual, political, and ecclesiastical levels. How then can a Christian in a postmodern theistic society protect forty percent of future teenage abortions in a society which is profoundly secular given the tenet that abortion is a right?This certainly points to a valid concern held by many Christians, and alludes to a valid misrepresentation on prolife options within our school textbooks. From 1988 through 1993 sampling 27 textbooks representing 16 publishers covering a period of 6 years (Kathy Shepherd Elaine Hall, 1994, p. 267). They referenced topics such as, abortion and legal cases such as Roe v. Wade, pro-life, birth control, teen pregnancy, and reproduction. Citations for abortion were indexed more than 60 times and adoption citations were indexed under 13 headings. Also with this study recognition to abortion was tendered 4 times more page space than adoption.The humane manifesto will continue as long as Gods inheritance is denied in pub lic school courses. This is happening all across America, schools are simply not teaching about God, and by leaving out His heritage the significance of abortion will continue to all future generations.A theist in a postmodern society must find a way to respect the law of the land that does not mean they take part in it nor does it mean they have to protest, through legal channels its validity. If we are to be effective on the other side, we ourselves will have to become less modern and more postmodern-not completely of it, of course, but more completely in it. (McLaren, 2000, p. 168).

Effects of Technical Education on India

Effects of proficient foul upbringing on IndiaIndia is considerably k right awayn for its large pool of practiced manpower, a fair counterweight of which finds employment in create countries, especially in the West. As a happy sequel to the story, India has recently witnessed a big boom in the BPO/KPO firmament. In rove to sustain this trend, and to ensure that India does non throw onward this key advantage, it is imperative that we continue to produce a critical troop of highly trained manpower at an accelerated pace. An enabling schoolman and frugal tantrum is a key factor determining the requirement of our nation in the wake of the k at one timeledge sector boom.Indias festering in recent years has been led by the ser delinquencys sector. The closely pronounced aspect has been the recent big boom in the BPO/KPO sector. This off-shoring trend is accepted to continue and India faces the challenge of generating an appropriate supply response to retain its actual advantage. It should be noted that Indians spend nearly $4 billion yearly to send their children abroad for high(prenominal)(prenominal)(prenominal)(prenominal) studies and technical training while there is no reason for India not emerging as a globose hub for higher program line and technical training. The real challenge therefore, is to expand capacities in higher teaching to keep ahead of the curve of rising domesticated and globular demand.UN Secretary of suppose Hillary Clinton commended that the technical facts of life in India as the best in the argona, and she standardizedwise suggested her rural and India should work together in the field to help bridge the gap between talent and opportunities. Technical genteelness in India was the best in the world. We need to work together in the field of preceptal opportunities, she said at an interactive p reaching on learning organized by Teach India, a nongovernmental organization on 19th July 2009.GLOBALISATIONThe term ball-shapedization means integrating of economies and societies through cross kingdom flows of information, ideas, technologies, goods, services, capital, finance and raft. Cross border integrating depose devote some(a)(prenominal) dimensions cultural, social, political and economic. In fact, some people fear cultural and social integration even more than economic integration.Nothing is permanent, only change is permanent. globalisation is a feature of changing world. It is no more a recent phenomenon in the world and since India is study player of twenty first** Lecturer, Department of Commerce, Loyola College, Chennai 34.century we argon veneering its socio economic impacts. Initial enthusiasm for globalisation as a honorable set of processes has yielded to an chthonianstanding that the phenomenon is largely associated with increasing social inequality inwardly and between countries as well up as instability and conflict. globalisation is impacting the ins titutional framework in both developing and industrial countries. It is changing the government agency in which governments perceive their role in the ordination. It has also far reaching implications for socio economic phylogeny and educational systems of countries all over the World. With abundance of instinctive resources India has huge young and skilled man power to excel in e precise walk of life.Globalization is a contemporary term that has attracted extensive attention of educators throughout most of the world. It is a set of processes to integrate the world into one economic space through increased international trade, the internationalisation of production, and telecommunication system (Stromquist Monkman, 2000). Although this definition is made from an economic view, globalization is more and more connected to political, cultural, and educational bows. Recently, its relationship to education and culture has be act fundamental issues because information and innova tion are the basic momentum of globalization.GLOBALISATION AND higher(prenominal) preceptAccording to the results of a special survey Higher Education Free degrees to fly , higher education is already a global business. The days when higher education was a matter of national polity and government regulation are apace fading. Higher Education provisioning is now globalised and in umteen ways, a commercialized affair and the way that the State had in the goings on is vastly diminished. According to Andreas Schleicher of OECD, a Paris establish Think Tank the numbers studying abroad were statistically minimal two decades ago. (Cited in the same survey in the economist). According to the internationalistic Finance Corporation (IFC), the harvest-feast is now soaring 2 meg university students-approaching 2% of the worlds total of around 100 million studying right(prenominal) their home country in 2003 (cited in Higher Education in the same article in Economist). Since the late 19 90s the higher education market is growing by 7 per cent a year. The Economist Survey on higher education further indicates that annual slant income alone is estimated at $ 30 billion. While private profit pursuit companies have entered the education business, even government-controlled universities are seeking independence from governmental authority. However, many countries including India, continue to control the fee body structure of their universities causing fiscal stress to un resembling students, who are generally made to pay a lot higher fees than local students. This has resulted in many universities openly soliciting entry of foreign students. To facilitate this process they have even tailored their courses to international requirements in any case appointing agents abroad and publicizing the offers widely in the media.TECHNICAL EDUCATION IN INDIAThe history of imparting formal technical education in India can be traced back to mid 19th century, although it got momen tum in twentieth century with the set up of Constitution of Technical Education direction of the Central University Board of Education (CABE) in 1943 Preparation of Sergeant written report in 1944 and Formation of All India Council of technical Education (AICTE) in 1945. With the country gaining independence in 1947, the development of technical education had become a major concern for the government of India to face the freshly challenges and move the country forward.The set up of Indian brings of Technology, Indian Institutes of centering and Indian Institutes of scholarship was a major step in the development of technical education in the country. The quality of education of these institutes have managed to change the outlook of India so much that this ancient country which was earlier known for yoga and mediation is now known for computer engineers. However, it does not mean that the challenge of making technical education accessible to the rural populace and other under developed sections of the society has been overcome.In order to maintain the standard of technical education, a statutory authority- The All India Council for Technical Education (AICTE)- was set up in 1945. AICTE is prudent for planning, formulation and maintenance of norms and standards, quality assurance through accreditation, financing in priority areas, monitoring and evaluation, maintaining parity of certification and awards and ensuring coordinated and coordinated development and management of technical education in the country.GLOBALIZATION EDUCATION AND HR DEVELOPMENTKnowledge is the ride force in the rapidly changing globalised scrimping and society. Quantity and quality of narrow human beings resources see to it their competence in the global market. Emergence of knowledge as driving factor results in both challenges and opportunities. It is well known that the growth of the global economy has increased opportunities for those countries with good levels of educat ion.Globalization has a multi-dimensional impact on the system of education. It promotes spick-and-span tools techniques in this area equivalent E-learning, Flexible learning, outmatch Education Programs and Overseas training. Globalization will mean many unlike things for education. In the near future, it will mean a more hawkish and deregulated educational system modeled after plain market barely with more pressure on it to assure that the next generation of workers are prepared for some amorphous course market of 21st century.Since bread and butter long jobs have been converted in to yearly contracts there is lifelessness possibility of even short duration jobs. Our education system should provide such education and training so that professionals can adjust themselves as per market expectations. It has underlined the need for elucidates in the educational system with particular reference book to the wider utilization of information technology, giving productivity di mension to education and emphasis on its research and development activities.The benefits of globalization accrue to the countries with highly skilled human capital and it is a curse for the countries without such specialized human capital. Developing and transition countries are further challenged in a highly competitive world economy because their higher education systems are not adequately developed for the creation and use of knowledge. Converting the challenges into opportunities depend on the quick-wittedness at which they adapt to the changing environment.India is also following the global phenomenon. As part of globalization, the economic mitigate packages were introduced in India in the beginning of 1991. These reform packages imposed a heavy compression on the public budgets on education sector, more specifically so on higher education. This has trickled worst to public expenditure on education in general, and higher education in particular. Indian government and India n corporate sector has recognized the importance of management education in the changing global scenario. straight off under the reforming economic conditions, integration of the Indian economy with world economy presupposes efficiency and competitiveness in the domestic front as well as in the international arena. As the process of globalization is technology-driven, and knowledge-driven, the very success of economic reform policies critically depends upon the competence of human capital.But, what is notice is the reverse. Even within the education sector, relative priority assigned to higher education has been on the decline (Table 1 and Chart 1). It is to be cognise that higher education institutions play an important role in setting the academic standard for primary and secondary education. They are also responsible for not only providing the specialized human capital in order to corner the gains from globalisation, but also for training inside the country, provide indemni ty advice, etc.Globalization is expected to have a positive influence on the volume, quality and spread of knowledge through increased interaction among the various states. Today our educational system is strong enough but Central and state governments should change their roles within the education system, re-inventing themselves as facilitating and supervisory organizations. Teacher training, infrastructure and course of instructiones need to be urgently upgraded. Industry should come forward to share experience with students and to offer more opportunities for live Projects.The free market philosophy has already entered the educational world in a big way. Commercialization of education is the order of the day. Commercial institutions offering specialized education have come up everywhere. In view of globalization, many corporate universities, both foreign and Indian, are encroaching upon our government institutions.Our Institutes like IIMS and IITS have produced world class prof essionals. These institutes imparts quality education as per sedulousness expectations and give due importance to Institute Industry Interface. Under the new scenario, Government Private partnership is becoming important in Management Education. Now India is a transforming country. We are near to achieve berth of developed nation.The demand for higher education has been growing rapidly with comparatively rapid growth in enrolment in higher educational institutions than the growth in number of higher educational institutions . The growth rates are doubled among the students enrolled in post-graduate and research, while the number of institutions for post-graduate and research studies has grown at a s impose rate in 1990s than in 1980s.CHALLENGESGlobalization leads to challenges and threats also. The major concern is to deliver world class education with updated course of study and practical exposure. This is possible only by attracting talented experienced persons in to academi cs. At present it is difficult to assess not only the genius and dimensions of globalization, but also what it means to the field of education. A few educational researchers have attempted to make connections between the several dimensions of globalization and the policies of education.India is witnessing new era in the field of Management Education. Many Corporate groups like Reliance, Nirma, Tata, Sterlite etc. have promoted Management Institutes. Some reputed foreign universities are also coming to India. But Government should issue some guidelines so that fees structure remains with in certain limit and those who are from economically low background have same fortune.RECENT TRENDSIn the wake of globalization process and to cope up with the changing priorities of the people, the planners are bound to decree their strategies in the education sector. then, several specialist committees, involving the elites and captains of industry and education, constituted by the Union minis try are engaged in the process. Whereas, the public interest demands a wider domain for the national debate on syllabus and curriculum reform among other related aspects. As usual there are several viewpoints of conflicting nature expressed by the captains of industry and education like Azim Premji, Prof.N.S.Ramaswamy, Kabir Mustafa and others. While there is a broad consensus on some points, some are almost at variance with each other. The common educational reforms that were endorsed by some of the eminent industrialists and academics includeLiberalize and deregulate the education system to encourage promotion of new schools, colleges, vocational and other institutions of higher education.Diligence higher education, confer institutional autonomy and decentralize syllabus design.Central and state governments should change their roles within the education system, re-inventing themselves as facilitating and supervisory organisations.Teacher training, infrastructure and syllabuses nee d to be urgently upgraded.The rapid growth of the software development and electronic communications industries is one of the few achievements of Indian industry in post-independence India. Further, because of strong hold of the English language in MNCs and corporate circles, the divide between rural and urban is almost everlasting(a) in the field of education. In consequence, this great reservoir of skills and expertise offers the opportunity to utilize them for the spread of quality education through several technologies. Obviously, F.C. Kohli, the vice chairman of Tata Consultancy service (TCS) recommended, Through the wider use of computers and technology, curriculums and faculties can be dual-lane by schools and colleges across the country. Again the pace is set by a variety of private educational entrepreneurs, otherwise known as, Edupreneurs, who have promoted internationally recognized institutions of higher education such as the S.P. Jain Institute of Management in Mumbai Amity University, Delhi Indian School of backup and ICFAI Business School, Hyderabad Mahavir Academy of Technical Sciences and Presidency College, Bangalore and the Great Lakes Institute of Management, Chennai, among others. Besides, some Indian Edupreneur are venturing overseas. These are all certain recent trends that undermine the very social obligations of our governments.OUTCOME OF GLOBALISATIONThe ramifications of globalization in India have been uneven. Education, as a service industry, is a part of the globalization process under the umbrella of General Agreement on Trade in Services (GATS).Thus it is of now wonder that like in any other sector, globalization has bred inequality and dependence in the education system of the nation, especially higher education. Thus while a section of the population has benefited from globalization in their academic pursuits, the under privileged section has struggled to receive proper higher education due to excessive corporatization of ed ucation ,increasing fees and unavailability of opportunities in the lower strata of the society. India has some very bright spots of excellence in its technical education sector. The IITs and their alumni command great respect in the global market. Globalization has created a market base educational system in India. Thus there has been incredible growth of the number of technical colleges and universities providing technical education especially in fields like IT, Computer Science, electronics, architecture. As the job market in these sectors is flourishing, students after getting mere Bachelors degree but opt for higher education. Thus India over the years has produced some graphic technicians but hardly any excellent educationist or a genius teacher. Moreover, as the cost of receiving such technical education is throw out high, poor students have been out of the competition to receive higher education. final resultGiven the importance of technical education in the further devel opment of the nation, the Government of India is keen on developing some more institutes in the line of IITs, IIMs and IISCs. The Prime Minister of India has unleashed a plan to establish 8 IITs, 7 IIMs and 5 IISCs to improve the spread and quality of technical education in the country. These institutes along with various private institutes and foreign technical colleges have the potential of making technical education accessible to all sections of society in India without compromising on the quality of education.Education is an important investment funds in building human capital that is a driver for expert innovation and economic growth. It is only through improving the educational status of a society that the multi-faceted development of its people can be ensured. In the post-industrialized world, the advanced countries used to derive the major proportion of their national income not from agriculture and industry but from the service sector. Since the service sector is based on imparting skills or training to the students and youth, the education sector is the most sought after. It must provide gainful employment so that the sector is developed in a big way. It has also given wage increase to controversies relating to introducing changes in the inter-sectoral priorities in the allocation of resources leading to the misconceived policy of downsizing of higher education. It has also advocated privatization of higher education without realizing the danger of making the system a commercial enterprise.

Siebel Assignment Manager Rules Engine Computer Science Essay

Siebel grant double-decker tackles Engine Computer Science EssaySiebel appointee theatre director is a conventionalitys engine that allows sales and service boldnesss to assign the to the highest degree qualified deal to specific tasks. designation conductor accomplishes this function by coordinated flowerpotdi battles to predefined and user-configurable subsidisation objects. To assign the most qualified campaigner to separately object, appointment passenger vehicle applies appointee patterns that you define. For you to define assignment rules, you select butts to which each assignment rule applies chance companys to which each assignment rule applies (optional) Criteria for each assignment rule Values for each assignment criteria Skills to match assignment rules, objects, organizations, employees, and positions Scores for each assignment rule, criteria, and regard as candidates that atomic number 18 scored use the assignment rule workload rules to balance wo rk across your organizationwords of Assignment ManagerAssignment inclination In Siebel Assignment Object is repository Data type which is direct to be delegate. Based on Assignment die hard Assignment Manager finds the sui disconcert candidate. A turning of predefined assignment objects are available for use by Assignment Manager for the most commonly apply concern entities in Siebel Business Applications. well-nigh of the predefined assignment objects are- score- Activity- Campaign- Campaign edge- Contact- Opportunity- Order (Sales Credit Assignment)- Product Defect- confinement- Project Team- dish out entreatAssignment linguistic rule In Siebel Assignment Manager, an assignment rule is a collection of logical calling boundaries. Each assignment rule has an activation and an expiration date that you can use to denote a range of dates for when the rule should be active. If you find out an activation date and no expiration date, the rule is active from the date denoted by the activation date onwards. If you specify an expiration date and no activation date, the rule is active until the date denoted by the expiration date. If you do not specify neither the activation date nor the expiration date, the rule is always active.Assignment Criteria In Siebel Assignment Manager, assignment criteria enforce business conditions when applied to assignment rules. An assignment rule can have virtuoso or more assignment criteria. For Each criterion specific set can be given if requisite.Running mode of Assignment ManagerBatch ModeUse batch assignment to assign multiple records of an object in a single batch. Typically, you want to run batch jobs periodically when you s lay off for the least amount of database activity (such as daily or periodic after-hours). high-octane ModeDynamic assignment is e peculiar(a)ly useful in a deployment where users and boniface programs deal frequent changes to the assignment object records (such as service requests and activ ities) because dynamic assignment can automatically determine the changes and assign the objects to the appropriate people and organizations.Interactive ModeRunning Assignment Manager in interactive mode allows end users to make real-time assignments. End users can review a key of potential assignees breedd by Assignment Manager, then select and confirm, or upset the assignment from the generated potential candidate list.Creating Assignment govern (Considering profit call for as Assignment Object)Goto SiteMap-Admin AssignmentDrillDown on Rule Group argumentCreate a novel Record get windParent Rule GroupActivation expirySR Assignment(If required)Date(From when rule root word should be Active)Date(After this Date rule group should be expired)Drilldown on Rule Group NameCreate Assignment Rule in Rule List AppletNameSR Assignment RuleFor Object to be Assigned, Create a new record in PickApplet and select an Object. pig out Other ambitsObject To Be AssignedActivationExpiration SequenceService RequestDate(From when rule should be Active)Date(After this Date rule should be expired)1Drill Down on Assignment Rule, guide the Candidate Details on the basis of requirement.Important fields, there comfort and description..Assignee reach FieldAssignee Filter Field ValuesAssignee FilterDescription tout ensemble, Above tokenishUse assignees with an assignment score greater than or equal to the assignment rules candidate limiting score. Assigns one or more assignees.All, Must AssignSame as the All, Above Minimum measure out, except that the highest-scoring candidate is a potential assignee even if all candidates shop to meet the candidate passing score. Assigns one or more assignees.One, outgo FitUse the highest scoring assignee with an assignment score greater than or equal to the candidate passing score. Assigns one assignee.One, RandomChoose a random assignee whose score is greater than or equal to the candidate passing score required for this assignment ru le. Assigns one assignee.NOTEIf you do not use scores, the candidate passing score on the assignment rule and all qualifying candidate scores are treated as zero. Therefore, every qualifying candidate (every candidate that passes all required criteria) is assigned depending on the assignee filtrate.The assignee filter determines how candidates are evaluated as potential assignees to the object.2.2 Person Candidates startFrom Rule. To assign the objects only to candidate (positions and employees) defined in the rule.All People. gives Assignment Skills of the entire candidate (positions and employees)Teams. The person dynamic candidate teams you define in Siebel Tools (the value of the Team Type property in the Dynamic Candidate object) appear in the Person Candidates reservoir list of values (LOV) field in the assignment rule.2.3 presidential term Candidates SourceFrom Rule. To assign the objects only to candidate (Organization) defined in the rule.All People. Checks Assignment Skills of the entire candidate (Organization).Teams. The organization dynamic candidate teams you define in Siebel Tools appear in the Organization Candidates Source list of values (LOV) field in the assignment rule.Check Employee Calendar FieldIf check then Assignment Manager checks the employees availableness by checking its calander.Assignment CriteriaGoto Assignment RuleDrillDown on the Rule NameIn Criteria tab, Create a new recordRule measuringService Request Type relation orderAssignment Manager uses criteria comparison methods to qualify objects or candidates, or both, foran assignment ruleComparison MethodDescription comparability toObjectCriteria values are compared with objects delegate. comparability toPersonCompares criteria values to skills of person candidates (employees or positions). Person candidates that possess the skills required by the criterion qualify for this criterion.CompareObject toPersonObjects attribute is compared with Assignment Skills of the candid ates (employees or positions), Object is assigned to one candidates (employees or positions).Compare toOrganizationCompares criteria values to skills of Organization candidates. Organization candidates that possess the skills required by the criterion qualify for this criterion.CompareObject toOrganizationObjects attribute is compared with Assignment Skills of the organization candidates, Object is assigned to one organization candidates.Inclusion MethodInclusion MethodDescriptionInclude dimension value must match at least criteria valueInclude AllAttribute value must match all criteria valueInclude All MatchingAll Attribute value must match matching criteria valueExcludeAttribute value should exclude all criteria value5. Enter the criteria value by creating new record.Adding CandidatesGoto Employee candidateAdd database users by creating new record.Workload distributionWorkload distribution is a special criteria type that balances the load between candidates. You score workload d istribution by adding workload rules in the Assignment Workload view for employees and positions, or the Assignment Organization Workload view for organizations. Workload distribution is generally used with service assignments.Goto Workload Distribution Rule view.Create a new recordNameObject To Be AssignedAssignServiceRequestService RequestProvide the condition for workloadCondition FieldComparison performerValueService Request Status=OpenAdd this Workload distribution rule to Assignment Rule.Goto Assignment RuleDrilldown on Rule Name- Goto Workload Distribution tabCreate a new record. claim workload distribution rule advance a value for utmost Workload Eg. 100.Give Score value if required.Finally Goto Assignment Rule and press Release button to make it available.Running Assignment Manager (Batch Mode)Goto Admin-Server Management- JobsCreate a new record with avocation(a) elaborateGive the Component Name Batch AssignmentMake the job repeat by giving following details adoptingY Repeat UnitMinutesRepeat Interval5Enter the following job parameter.NameValueAssignment Object NameService RequestObject Where Clausewhere SR_STAT_ID = Open AND OWNER_EMP_ID IS NULLSubmit the JOB.Dynamic CandidateThey are the potential assignee for assignment object. Similar to Static Candidate. These are the group of members for which Assignment Manager operatives.Dynamic Candidate mainly works for Compare Object to Person. This of two types,Single possessor Type simply one candidate allow be associated with Assignment Object.Multiple Owner Type Multiple Members Will be associated with Assignment Object.For Configuring Dynamic Candidate, It is need to be configured from Tool side.The advantage of Dynamic Candidate is to burn the list of members for assignment.Configuring Dynamic CandidateLogin into Siebel Tools.Query for Service Request in workflow policy.Goto Service Request Assignment Object.Goto Dynamic Candidate, Configure this tally to following data.Compile Service Req uest Workflow Policy.This Team (Dynamic members) will be available in Person Candidate List.Case nurture of Assignment ManagerRequirement Service Request created under Account should be assigned to a candidate on the basis of following pointsService Request Type(Type Of Service Request)Employee Circle(SR circle and employee circle should be same)Service Request Shift Details(SR Creation time should be within employee working hour)Market Segment(Market Segment type of Account)Service Request should assign to modified users.Approach-We have a option of limited no of users, i.e. the value in Person candidate source should be From RuleFor Assignee filter we are using All, Above Minimum because we are not using scores.We have added two employees in Employee Candidate.We have Added Workload distribution rule, having level best load 100.We are Using Compare to Object, Because Criteria values are world compared with Object attribute.Inclusion method is Include because only one value of object attribute is there to match with Assignment criteria value.EBCSteps to create EBC.Log in to ToolGoto File - New Object (New Object Wizard)Select External Table Schema ImportEnter The adjacent DetailsProjectAny locked ProjectSchema SourceIf merchandise from DDL file then use DDL/Analytics, otherwise use ODBCCharacter GroupAny three random digitAfter giving these details press Next.Select a data source which has ODBC entry.Give the telephone of table owner. Eg. STAGINGGoto Next step.Select the table you want to generate the schema of goto next step.Provide the run time data source. As mentioned in TNS entry.Finish the wizard. This wizard will create external table schema.To check this data source make following entries in cfg file.In Data source sectionDataSourcesUWUATDB = UWUATDBFoe this Data source make following entriesUWUATDBDocked = FALSEConnectString = UWUATDBTableOwner = STAGINGDSUsername = STAGINGDSPassword = STAGINGDLL = sscdo90.dllSqlStyle = OracleCBOCreate a Busi ness component based on this table and mentioned the Data Source name for the BC.

Iron Orchid, by Stuart Woods: An analysis

branding iron orchidaceous plant, by Stuart Woods An analysisIron orchidaceous plantIntroductionIron orchidaceous plant is fast-paced suspense apologue with an ongoing shank of never judging a playscript by its c everyplace. The novel was written by popular suspense root Stuart Woods. The novel is great deal up nearly the Federal Investigation Bureaus and the telephone exchange Intelligence Agencys methods and modern tactics. A lot of the novels scenes and scenarios are relevant to modern day Orchid Beach, Florida, where the romance takes place. The author integrates a lot of real world information, specs, and facts on the FBI, CIA and otherwise topics the novel touches. Iron Orchid is a well-developed novel that keeps the endorser connected with the world just about him.Plot MappingThe stratum begins with the protagonist, gaucherie Fay, an ex-CIA technology wizard startle of an exploding plane. Former Chief of Police in Florida, Holly Barker is at the CIA provoke sta rting her training when she is pulled out of class and put on special(prenominal) assignment to deal with the situation. mooring Fay is not dead as was perspective at the end of Capital Crimes and has resurfaced for revenge. He has decided to go afterward targets in New York City that the local authorities atomic number 50t touch because of diplomatic immunity. His contact inside the CIA, Irene Foster, is still active, and is covering his tracks for him. Holly and her group are sent to New York to work with Lance Armstrong in an strive to see parapraxis Fay. Now being a master of deception, the CIA fails to nab him when he sat next to Holly at the Met Opera. He also loses them at the Opera Music Store, and at Sax 5th Ave part seance as Santa after shooting someone who tried to hurt Holly while Skating in Central Park. This is where the author uses the suspense and action affects effectively weaving them excellently into the storyline. The CIA struggle with the fact tha t he is doing what they only esteem they could, and have a difficult clipping catching him because of this. When Teddy succeeds in killing a Saudi Prince at the United Nations Plaza, he takes proceeds of the opportunity to disappear for sound. Teddy plants a fake body in a construction building and blowing it to bits faking his death, while at the same time taking care of his final target. The sub plot of this novel is Irene Fosters and Teddy Fays developing alliance passim the story. They meet up in the beginning of the book after not seeing each other for a long time. While they meet up in eject dates where Teddy and her plan their escape to the Philippines, after Teddy has completed his task. Their relationship grows stronger as the book progresses, and when they dip to the Philippines they operate happily ever after. persona epitomeTeddy Fay is the protagonist of the Iron Orchid. Teddy is a precise meticulous and vigilant character. He shoots for nothing less than perf ection, and stops at nothing to complete his work. Throughout the story Teddy realizes that his time for privacy is growing near, he displays more caution and awareness to the world around him as the novel progresses. Teddys relationship with Irene grows stronger with the story as well he even made the decision to take her with him to live together after the task is completed. Teddys state of estimation is very constant, the proof contributor sees forgetful to no variation in Teddys ideas and mentation throughout the story, and shows very little sings of emotion or affection towards any characters of the story other than Irene. Teddy fay is a little something like El Chapo Guzman, both are men on a mission for commission, and nobody seems to be close to putting a stop to them. El Chapo Guzman is the one of the greatest drug lords alive, allusive and dangerous, who else to compare Teddy Fay with than the best? They differences are greater than their similarities, in the sense th at Teddy assassinates targets the governance would want to take down, and that El Chapo runs an extensive drug trade with the worlds superpowers. both disappear right in the nick of time, and fake their capture or death when the time is right. Motifs ThemesOne of the main ongoing estimations of Iron Orchid is appearances keep be deceiving. Its a very effective theme in this story due to the fact that throughout the full story Teddy has Holly and the rest of the agency clueless as to he is. He uses disguises and different accents with speech to blend in with the diverse population of the city. During the whole wild goose chase Teddy Fay was within arms reach of his prosecutors nonetheless never even touched. Another comical theme presented in the book is that good doesnt al dashs triumph over evil. Teddy Fay, the villain, is victorious in the end and leaves Holly and the rest of the agency in stupidity, while he is relaxing peacefully in the Philippines with his partner in cri me Irene Foster. Many of the motifs and themes of the book pertain to social issues and society, and changes the way the readers projects the wad around them, since you never really know who someone really is on the inside. Many if not all the themes in Iron Orchid fucking relate to life as we know it in some way or another, they are modern and broad themes leaving the reader equal to interpret and apply them to his or her life in their own unique way. Critique of AuthorStuart Woods only possible routine for writing Iron Orchid was to keep the reader entertained throughout the entire story. Stuart did a good job of keeping the reader entertained, yet some parts of the book were so vague and boring the reader almost wanted to skip them. Stuart tried persuading the reader to hate diplomats with diplomatic immunity. He seemed to want the reader to adopt Teddys gather in of the topic almost putting the reader in Teddys own shoes when he takes out the diplomats, the hatred for them throughout the story is clear and hard to hide. Stuart Woods portrays a society where the normal pile arent aware of the world around them, a world were establishment officials let the rich get away with what they want, a society where the good doesnt always triumph over good. Stuart woods overall as he is portrayed through his writing is a realist. He seems to view things as they are, he shows it in this book just by let the villain take the victory in the end, which shows that hes isnt much of an optimistic person who wants to believe that good always triumphs. He also shows it in his style of writing, you never know what to expect, and the reader cant trust that he provide favor a legitimate character for too long things arent the way they seem to be.Analysis of the BookThis book was both worth reading and enjoyable at the same time. I would definitely recommend this book to another reader its a good time killer. Iron Orchid both supports the readers beliefs more than it goe s against them, making it a well-balanced book. The book weaves the reader into the story, appealing to the reader in every way in particular logically. Overall there arent many emotionally appealing scenes in Iron Orchid. The book motivates the reader to read the sequel to the story, and leaves the reader thinking for a while after the story has been completed. Iron Orchid will change the way the readers view on criminals, the FBI and CIA alike, the reader is challenged by the author to view them past what we see on the outside. The book almost tempts the reader to think like the law enforcers, and criminals in the story.ConclusionIron Orchid is a lightweight yet complete and entertaining Thriller. Its a well written story, with well-developed characters, and some entertaining action. The book can be boring at times but Stuart Woods makes up for the a few(prenominal) worth-less pages in the book. The themes and motifs are motivating and thought provoking. The plot needs a little work, along with other part of the book, yet the reader cant complain about a good, entertaining book.

The Audit Risk Model Accounting Essay

The scrutinize jeopardize Model Accounting EssayThe Audit hazard Model (ARM) is delimitate asInherent danger is the listeners footstep of assessing whether material sayments exist in the pecuniary statement before considering of inherent go oers. Ignoring informal verifys, if the attender assesses that the likeliness of material errors is gamey, the attender all(prenominal) in allow assume that the Inherent run a take ink is noble. As the ascendence seek constitutes a sepa tread component of the Audit Risk Model, it is ignored here.Control Risk is the auditors bank bill of assessing the likelihood that the clients internal chasten system is unable to prevent or detect material misstatements surpass a tolerable determine. In assessing the level of the Control Risk, the auditor will assess the effectualness of the firms internal nurse system during his audit, e.g. through questionnaires. The discredit the in effect(p)ness of internal guarantees the g reater the frequency of error.Detection Risk is the auditors measure of assessing the likelihood that the auditorwont detect material misstatements. Auditors will drivel out more than than audit work to increase the detection rate ifInternal Risk and Control Risk ar excessively high in order to meet the Audit Risk target.When applying the Audit Risk Model, the auditor has to peg down a target level of Audit Risk that is in accordance with providing reasonable assurance. The Internal Risk and Control Risk gutter be poo lead together as Occurrence Risk (OR), i.e. the bump of the globe ofmisstatements before the actual audit. The Detection Risk on the differentwise hand is the risk of the existence of misstatements during the actual audit. The first step in applying the Audit RiskModel is to determine a tolerable level of Audit Risk. In the next step the Audit Risk is decomposed into its tierce components. The auditor has no obligate over the Internal Risk and Control Risk but must assess their levels in order to determine the level of Detection Risk that is sufficient to achieve the target Audit Risk. The Detection Risk burn down be influenced by the extent of testing.Applying the chiffonieron of the Audit Risk Model, the auditor will need to perform more testing, that is collect more present, and thus reduce the Detection Risk, in movement the level of Internal Risk and/or Control Risk is high in order to achieve ( of importtain) the target. The Detection Risk rear be influenced by the nature, timing, and extent of the audit procedures.2. One of the components of the audit risk form is vestigial risk. Describe typical factors that auditors mensurate assessing inherent risk. With the benefit of hindsight, what inherent risk factors were present during the audits of the 1989 through 1992 Comptronix monetary statements?Internal Risk is the auditors measure of assessing whether material misstatements exist in the monetary statement before considering the effectiveness of internal controls. Besides factors link up to the peculiar assertion, the auditor needs to take extraneous circumstances into account that cogency influence the Internal Risk. Those can comprise the nature of business and industry, the integrity of management, the size of account balances, the existence of relatedparties, the lack of sufficient working capital to continue operations, etcetera Taking into account those numerous factors, professional judgment has to be utilize by the auditor.Examples of accounts that pose low Internal Risk comprise traded securities or fixed assets in contrast to accounts with high Internal Risk much(prenominal) as those for which estimates bear tobe used or complex calculation charter a bun in the oven to be conducted.With hindsight the following inherent risk factors were present sour purchases of equipment An audit that would have included a physical inspection of Comptronixs equipment might have revealed that certain recognized assets do non exist orthat considering the age of and thus the depreciation for the equipment that certain pieces ofequipment argon non charge their book values.Fictitious accounts payments for the equipment Besides auditing in a manner that would have revealed the nonexistence of certain purchases of equipment the auditors could have too audited check records and bank statements to see where and by whom the checks were immediate paymented in. This would have revealed that the checks were never cashed in by a third, external party, but were cashed internally.Fictitious gross revenue and accounts receivables In the same manner as with the fictitious accounts for equipment, the auditor could have suss out the inventory to verify the decrease in inventory of goods for sale as well as the payments by the customers. The former would have revealed the lack of sales date the latter would have revealed the lack of external customers for no outsideparty dep osited money in Comptronixs account. An opposite approach would have comprised duplicate the sales with the order papers and invoices. Here the auditor would have realize that thither are no records for the bogus sales and hence no sales were realized.3. Another component of the audit risk model is control risk. Describe the five components of internal control. What characteristics of Comptronixs internal control increased control risk for the audits of the1989 1992 year-end financial statements?Control risk is an auditors assessment of the internal control systems of a company. This also includes the attitude and expertise directors and management have towards internal controls.Ifcontrol risk is high because the amount of satisfying procedures that have to be conducted increases accordingly.The internal control Integrated Framework produce 1994 by COSO breaks effective internal control into five interrelated componentscontrol surroundingsrisk assessmentcontrol activities cu lture and confabulation ob take careThe control environment encompasses the internal control framework and is considered a hind end for all other elements. Included factors are integrity, ethical values, competence, managements philosophy, operating cycles, duty assignment of authority and the upkeep and direction provided by the calling card. Generally the control environment materializes in a written statement being the code of conduct.The risk assessment is best spotd as the means of identifying and analyzing internal and external risks to the achievement of financial cut throughing control objectives. Control activities are genuine to address each control objective and to minimize risks identified.Information and communication from management to personnel must be clearly stated and should test that control responsibilities must be taken seriously. The personnel must empathise its fibre in the internal control system. Thus the company identifies methods and procedures by which right breeding is provided to the right people. last, observe is the process (internal or external) to evaluate the exertion of the internal control system over time.At Comptronix different factors increased the control risk for the company. First, the loss of one of the major customers is a circumstance that increases control risk as management has an bonus to misstate earnings and other accounts to stay profitable. Second, the accounting system could be circulateed by management with factious manual entries. This increases control risk as it grants inexhaustible authority to top management for changing and manipulating accounts.Also cash disbursements could be approved by management based solely on an invoice. Finally the computerized accounting system in the shipping department, which constitutes a good internal control device, could be accessed and manipulated by the controller. In summary management had too much authority to enter and change the electronic accoun ting systems of the company, while there were no double checks in carry to verify and control manual changes in the system.4. The scorecard of directors, and its audit citizens committee, can be an effective corporate governance mechanism.a) Discuss the pros and cons of allowing inside directors to serve on the get on. Describe typical responsibilities of audit committees.Inside directors on the board can facilitate its effectiveness by establishing strong connectionsbetween the board and daylight to day business. However, inside directors can also comprise the independence of the board when it comes to personal interests. For example, the ability of theboard to set bonuses that are tied to performance and salaries of management is an important argument against inside directors. Another common stem in research is that adding insiders to the board of directors reduces board remindering. On the other hand, a study by George Drymiotes shows that a less independent board, one tha t also looks after the agents interests to whatever degree, can sometimes fulfill its observe role more effectively than a board that is completely independent. A full independent boards inability to commit to a specific level ofmonitoring effort makes monitoring ineffective. Having insiders as part of the board, however, shifts the boards interests closer to those of the agent and mitigates the boards incentives to goldbrick the agent (Drymiotes, 2007). The paper also suggests that any other mechanisms that align the boards interests, to some extent, with those of the manager whitethorn be beneficial to organizations. For instance, board and management interests can become more aligned when management owns a portion of the firm. openhanded management a share of the firm means that a convention of shareholders is managing the firm. Importantly, this particular collection of shareholders finds ex post monitoring desirable, the same demeanor inside directors do. Thus, a board r epresenting shareholder interests may have stronger incentives to monitor the agent ex post.The audit committees responsibilities can be summarized as assisting the board of directors in verifyingthe integrity of the companys financial statementsthe independence, integrity, qualification and performance of the external auditorsthe performance of the companys internal audit tendsthe appropriateness of the internal control systemsthe monitoring of compliance with laws and regulatory requirements and the code of conductb) What strengths or weaknesses were present related to Comptronixs board of directors and audit committee?First of all the CEO and murmur of Comptronix represented management of the board which constitutes already for 28.6% of the board of directors. Despite the evidence above and considering that the managers leased in parody, the high percentage of inside directors on theboard is a considerable weakness. Moreover, the remaining five outside board directors, rather undermined than strengthened the boards independence Two of them had close affiliations with management, the other maintain relations that were not that apparent at first glance, but yet substantial. One, for example, was the partner in the venture capital firm that owned over 5% of Comptronix.Finally four annual board meetings seem to not have been sufficient to exert control over management. Concerning the audit committee it can be maintained that it was neither independent norqualified. The committee members, devil outside and one gray director, were drawn from theboard of directors which was already evaluated as not being independent. Furthermore, not any of the members had accounting or financial reportage backgrounds, therefore lacking crucial expertise and experience in their function as an audit committee.5. Public Companies must file quarterly financial statements in Form 10-Qs, that have been r evaluationed by the companys external auditor. in short describe the key re quirements ofAuditing Standards (AU) sectionalisation 722, Interim Financial Information. Why wouldnt all companies (public and private) engage their auditors to perform timely reviews of lag financial statements?The SEC requires all public companies to have quarterly financial statements reviewed by the external auditor on a timely tush. SAS No. 71 provides guidance on the nature, timing, and extent of procedures to be applied by the independent restrainer in conducting a review of interim financial information. The objective of a review ofinterim financial information is to determine whether material modifications should be make for much(prenominal)(prenominal) information to conform to GAAP. A review of interim financial information consists principally of inquiries and analytical procedures. It does not include (1) tests of accounting records, (2) the evaluation of corroborating evidential matter in response to inquiries, or (3) other regulation procedures ordinarily perf ormed during an audit. Thus, the accountant does not obtain reasonable assurance that would serve as the basis for an opinion on that financial information.In perform a review of interim financial information, the accountant needs to have sufficient knowledge of a clients internal control as it relates to the planning ofboth interim and annual financial statements. That knowledge assists the accountant in identifying the likelihood of potential material misstatements in interim financial information and in selecting the inquiries and analytical procedures that will provide the accountant a basis for reporting whether material modifications should be made to the interim financial information in order for it to conform to GAAP.Non-public companies are not required to engage independent accountants toperform a review of interim financial statements. Thus, a private companys decision to engage an independent accountant to conduct a review of interim financial information is a cost-ben efit decision. The services associated with obtaining such a review require time and money. If top executives and the board of directors do not believe the relatedbenefits exceed the costs, then they are not likely to engage independent accountants. The guidance in SAS No. 71 applies to interim financial information that is included in a refer to the audited financial statements of a non-public company. If the interim financial Information for the non-public company is presented in a separate complete set of interim financial statements, the accountant should comply with the AICPAsStatements on Standards for Accounting and Review Services.Recently, there has been increased attention on interim reviews because of alleged financial reporting fraud involving interim financial statements. The SEC requirement for timely interim reviews for public companies was sparked by the February 1999Report and Recommendations of the Blue Ribbon Committee on Improving the force of Corporate Audit Co mmittees(The Blue Ribbon Report). That report included a recommendation that the SEC require a reporting companys outside auditor to conduct a SAS No. 71 interim review anterior to the companys filing of its Form 10-Q with the SEC. According to the Blue Ribbon Panels report, the increased amour by the outside auditors and the audit committee in the interim financial reporting process should burden in more accurate interim reporting.7. issue a brief summary of each of the three fraud conditions. Additionally, provide anexample from the Comptronix fraud of each of the three fraud conditions.1)Incentive or pressure to perpetrate fraud Bonus for superb performance. Company awardstock incentive to key employees2) An opportunity to carry out the fraud Executive positions that may bypass existing accountsystem.Internal controls are insufficient. Board of directors composes of mostly internaldirectors and acquaintances.3) attitude or rationalization to justify the fraudulent action. helped company avoidingreporting net losses.8. Auditing Standards (AU) Section316, Consideration of Fraud in a Financial StatementAudit, notes that there is a possibility that management subvert of controls could find inevery audit and accordingly, the auditor should include audit procedures in every audit toaddress that risk.a) What do you opine is meant by the term management override?Management override can be defined as the possibility for management to circumvent internalcontrols that emerge to work efficiently, in order to manipulate accounting records and preparingfraudulent financial statements directly or indirectly. As the internal control system is expectedto function properly, the ways in which management can override controls are unpredictable.b) Provide two examples of where management override of controls occurred in theComptronix fraudThe executives were able to bypass the existing accounting system. They could record fictitiousjournal entries of sales and purch ases manually inventing some customer order numbers andquantities that did not exist and patently were not cross-checked with other internal systems,like the customer order- or inventory system. adjacent to that it was possible to record fictitious purchases of equipment without creating thenecessary documents accompanying such purchases. The internal control failed to detect thisirregularity.Another example is the possibility of overriding control systems over cash disbursements. With afictitious vendor invoice it was possible to make an accountant payable shop clerk raise a checkwithout the necessity to crosscheck whether the delivery of the goods actually took place or anorder number generated by the vendor existed that should have been found on the invoice lateron.c) Research AU Section316 to identify the three required auditor responses to furtheraddress the risk of management override of internal controlsParagraphs 58 67 in Section 316 of the Auditing Standards by the PCAOB describe proceduresthat should be performed to further address the risk of management override of controls. Thethree main responses that should be undertaken by the auditor are as follows1. Examining journal entries and other adjustments for evidence of possible materialmisstatement due to fraud.Material misstatements due to fraud mostly occur bya. recording inappropriate or unauthorized journal entries passim the year or at periodend orb. making adjustments to amounts reported in the financial statements that are not reflectedin formal journal entries due to consolidating adjustments, report combinations andreclassifications.Therefore, the auditor should test the appropriateness of journal entries recorded in the generalledger and other adjustments.In particular, the auditor should Obtain an recogniseing of the entitys financial reporting process and the controls overjournal entries and other adjustmentsIdentify and select journal entries and other adjustments for testing Determ ine the timing of the testingInquire of individuals gnarled in the financial reporting process about inappropriate orunusual activity relating to the processing of journal entries and other adjustments2. Reviewing accounting estimates for biases that could result in material misstatement due tofraud.The assumptions and resulting accounting estimates that management has to make to prepare thefinancial statements affect the underlying accounting techniques and figures. Therefore, a lot offraudulent financial reporting is done by intentional false estimations of management. Theauditors task is to consider retrospectively whether single estimates are supported by auditevidence and whether the ones that underlie the reported financial figures widely diverge and, ifso, investigate whether the assumptions and accounting estimates were by choice biased inpart of management. Thereby, the auditor should test those accounting estimates that are basedon highly sensitive assumptions or are ot herwise significantly touched by managementjudgements.If single management estimates were biased, affect the financial figuresmaterially, the auditor should investigate whether there have been circumstances that led to thisbias and if these circumstances can constitute a risk for financial statement fraud. Also theestimates taken as a whole should then be re-considered by the auditor.3. Evaluating the business rationale for significant unusual minutes.Transactions that are outside the normal course of business for the company or entityinvestigated or that appear to be unusual should be investigated by the auditor .It should also beevaluated whether there is an underlying rationale behind those proceedings or whether they arepossibly an indication of fraudulent financial reportingTo understand the underlying rationale for the transactions in question, the auditor shouldinvestigate Whether the form of such transactions is overly complex (e.g. whether it involves multipleentities wi thin a consolidated group or unrelated third parties) Whether management has discussed the nature of and accounting for such transactions withthe audit committee or board of directors Whether management is placing more emphasis on the need for a particular accountingtreatment than on the underlying economics of the transaction Whether transactions that involve unconsolidated related parties, including excess purposeentities, have been properly reviewed and approved by the audit committee or board of directors Whether the transactions involve previously unidentified related parties or parties that do nothave the substance or the financial strength to support the transaction without assistance from theentity under audit