Wednesday, January 15, 2020
In 1980, John Searle began a widespread dispute with his paper, Ã¢â¬ËMinds, Brains, and ProgrammesÃ¢â¬â¢ (Searle, 1980). The paper referred to a thought experiment which argued against the possibility that computers can ever have artificial intelligence (AI); in essence a condemnation that machines will ever be able to think. SearleÃ¢â¬â¢s argument was based on two key claims. That; Ã¢â¬Å"brains cause minds and syntax doesnÃ¢â¬â¢t suffice for semanticsÃ¢â¬ (Searle, 1980, p.417). Syntax in this instance refers to the computer language used to create a programme; a combination of illegible code (to the untrained eye) which provides the basis and commands for the action of a programme running on a computer. Semantics refers to the study of meaning or the understanding behind the use of language. SearleÃ¢â¬â¢s claim was that it is the existence of a brain which gives us our minds and the intelligence which we have, and that no combination of programming language is sufficient enough to contribute meaning to the machine and therein for the machine to understand. His claim was that the apparent understanding of a computer is merely more than a set of programmed codes, allowing the machine to extort answers based on available information. He did not deny that computers could be programmed to perform to act as if they understand and have meaning. In fact he quoted; Ã¢â¬Å"the computer is not merely a tool in the study of the mind, rather the appropriately programmed computer really is a mind in the sense that computers given the right programs can be literally said to understand and have other cognitive statesÃ¢â¬ (Searle, 1980, p. 417). SearleÃ¢â¬â¢s argument was that we may be able to create machines with Ã¢â¬Ëweak AIÃ¢â¬â¢ Ã¢â¬â that is, we can programme a machine to behave as if it were thinking, to simulate thought and produce a perceptible understanding, but the claim of Ã¢â¬Ëstrong AIÃ¢â¬â¢ (that machines are able to run with syntax and have cognitive states as humans and understand and produce answers based on this cognitive understanding, that it really has (or is) a mind (Chalmers, 1992)) is just not possible. A machine is unable to generate fundamental human mindsets such as intentionality, subjectivity, and comprehension (Ibid, 1992). SearleÃ¢â¬â¢s main argument for this notion came from his Ã¢â¬ËChinese room experimentÃ¢â¬â¢, for which there has been much deliberation and denunciation from fellow researchers, philosophers and psychologists. This paper aims to analyse the arguments, assess counter augments and propose that John Searle was accurate in his philosophy; that machines will n ever think as humans and that the issue relates more to the simple fact that a computer is neither human nor biological in nature, nor can it ever be. In 1950, Alan Turing proposed a method of examining the intelligibility of a machine to become known as Ã¢â¬ËThe Turing TestÃ¢â¬â¢ (Turing, 1950). It describes an examination of the veracity to which a machine can be deemed intelligent, should it so pass . Searle (1980) argued that the test is fallible, in that a machine without intelligence is able to pass such a test. Ã¢â¬ËThe Chinese RoomÃ¢â¬â¢ is SearleÃ¢â¬â¢s example of such machine. Ã¢â¬ËThe Chinese roomÃ¢â¬â¢ experiment is what is termed by physicists a Ã¢â¬Ëthought experimentÃ¢â¬â¢ (Reynolds and Kates, 1995); such that it is a hypothetical experiment which is not physically performed, often without any intention of the experiment ever being executed. It was proposed by Searle as a way of illustrating his understanding that a machine will never logically be able to possess a mind. Searle (1980) suggests that we envisage ourselves as a monolingual (speaking only one language) English speaker, locked inside a room with a large group of Chinese writing in addition to a second group of Chinese script. We are also presented with a set of rules in English which allow us to connect the initial set of writings, with the second set of script. The set of rules allows you to identify the first and second set of symbols (syntax) purely by their presenting form. Furthermore, we are presented with a third set of Chinese symbols and additional English instructions whi ch makes it feasible for you to associate particular items from the third batch with the preceding two. This commands you consequently to Ã¢â¬Ëgive backÃ¢â¬â¢ particular Chinese symbols with particular shapes in response. Searle encourages us to accept that the initial set of writing is a Ã¢â¬ËscriptÃ¢â¬â¢ (a natural language processing computational data set); the second set a Ã¢â¬ËstoryÃ¢â¬â¢ and the third group Ã¢â¬ËquestionsÃ¢â¬â¢. The symbols which are returned are the Ã¢â¬ËanswersÃ¢â¬â¢ and the English instructions are the Ã¢â¬Ëcomputer programmeÃ¢â¬â¢. However, should you be the one inside Ã¢â¬Ëthe Chinese roomÃ¢â¬â¢ you would not be aware of this. However, Searle suggests that your responses to the questions become so good, that you are impossible to differentiate from a native Chinese speaker; yet you are merely behaving as a computer. Searle argues that whilst in the room and delivering correct answers, he still does not know anything. He cannot speak Chinese yet is able to produce the correct answers without an understanding of the Chinese language. SearleÃ¢â¬â¢s thought experiment demonstrated that of Ã¢â¬Ëweak AIÃ¢â¬â¢; that we can indeed programme a machine to behave as if it were thinking and such to simulate thought and hence produce a perceptible understanding, when in fact the machine understands nothing; it is simply following a linear instructional set, for which the answers are already programmed. The machine is not producing intuitive thought; it is providing a programmed answer. Searle was presented with many critical replies to Ã¢â¬Ëthe Chinese roomÃ¢â¬â¢ experiment, for which he offered a rejoinder; a retort to the replies by looking at the room in a different way to account for such counterarguments presented by researchers in the field of AI. Harnard (1993) supports Ã¢â¬ËThe Systems ReplyÃ¢â¬â¢ in refute of the work of Searle. This argues that we are encouraged to focus on the wrong agent; the individual in the room. This implies that the man in the room does not understand Chinese as a single entity, but the system in which he operates (the room), does. However, an evident opposition to such claim is that the system (the room) again has no real way of connecting meaning to the Chinese symbols any more than the individual man did in the first instance. Even if the individual were to internalize (memorise) the entire instructional components, and be removed from the system (room), how would the system compute the answers, if all the computational ability is within the man. Furthermore, the Ã¢â¬ËroomÃ¢â¬â¢ cannot understand Chinese. Ã¢â¬ËThe Robot ReplyÃ¢â¬â¢ is due to refutation by Harnard (1989) who argued that meaning is unable to be attached to the ciphers of Chinese writing due to the lack of Ã¢â¬Ësensory-motoricÃ¢â¬â¢ connection. That is, the symbols are in no way attached to a physical meaning, that which can be Ã¢â¬ËseenÃ¢â¬â¢ and comprehended. As children, we learn to associate meaning of words by attaching them to physical Ã¢â¬ËthingsÃ¢â¬â¢. Harnard argues, that Ã¢â¬Ëthe Chinese roomÃ¢â¬â¢ lacks this ability to associate meaning to the words, and thus is unable to produce understanding. Yet, SearleÃ¢â¬â¢s defence is that if we were to further imagine a computer inside a robot, producing a representation of walking and perceiving, then according to Harnard, the robot would have understanding of other mental states. However, when Searle places the room (with the man inside) inside the robot and allows the symbols to come from a television attached to the robot, he insists that he still does not have understanding; that his computational production is still merely a display of Ã¢â¬Ësymbol representationÃ¢â¬â¢ (Searle, 1980, p.420). Searle also argues that part of Ã¢â¬ËThe Robot ReplyÃ¢â¬â¢ is in itself, disputing the fact that human cognition is merely symbol manipulation and as such refutes the opinion of Ã¢â¬Ëstrong AIÃ¢â¬â¢, as it is in need of Ã¢â¬Ëcausal relations to the outside worldÃ¢â¬â¢ (Ibid, p.420). Again, the system simply follows a computational set of rules installed by the programmer and produces linear answers, based upon such rules. There is no spontaneous thought or understanding of the Chinese symbols, it merely matches with that already programmed in the system. Ã¢â¬ËThe Robot ReplyÃ¢â¬â¢ is therefore suggestive that programmed structure is enough to be acc ountable for mental processes; for cognition. Ã¢â¬Ë[this suggests] that some computational structure is sufficient for mentality, and both are therefore futileÃ¢â¬â¢ (Chalmers, 1992, p.3). Further to Ã¢â¬Ëthe Robot ReplyÃ¢â¬â¢, academics from Berkley (Searle, 1980) proposed Ã¢â¬ËThe Brain Simulator ReplyÃ¢â¬â¢, in which the notion of exactly what the man represents is questioned. It is hereby proposed that the computer (man in the room) signifies neurons firing at the synapse of a Chinese narrator. It is argued here that we would have to accept that the machine understood the stories. If we did not, we would have to assume that native Chinese speakers also did not understand the stories since at a neuronal level there would be no difference. The opposition clearly defines understanding by the correct firing of neurons, which may well produce the correct responses from the Ã¢â¬ËmachineÃ¢â¬â¢ and a perceived understanding, that is assumed, but the argument remains; does the machine (man) actually understand that which he is producing (answering), or is it again, merely a computational puzzle, solved through logical programming? Searle argues yes. He asks us to imagine a man in the room using water pipes and valves to represent the biological process of neuronal firing at the synapse. The input (English instructions) now informs the man, which valves to turn on and off and thus produce an answer (a set of flowing pipes at the end of the system). Again, Searle argues that neither the man, nor the pipes actually understand Chinese. Yes, they have an answer and yes, the answer is undoubtedly correct, but the elements which produced the answer (the man and the pipes) still do not understand what the answer is; they do not have semantic representation for the output. Here, the representation of the neurons is simply that; a representation. A representation which is unable to account for the higher functioning processes of the brain and the semanticist understanding therein. Further argument suggests a combination of the aforementioned elements known as Ã¢â¬ËThe Combination ReplyÃ¢â¬â¢ should allow for Ã¢â¬ËintentionalityÃ¢â¬ â¢ to the system, as proposed by academics at Berkley and Standford (Simon and Eisenstadt, 2002). The idea is such that combining the intelligence of all the replies aforementioned into one system, the system should be able to produce semantic inference from the linear answer produced by the syntax. Again, Searle (1980) is unable to justify such claims, as the sum of all parts does not account for understanding. Not one of the replies was able to validate genuine understanding from the system and as such, the combination of the three counterarguments, will still remain as ambiguous as first presented. Searle quotes; Ã¢â¬Å"if the robot looks and behaves sufficiently like us then we would suppose, until proven otherwise, that it must have mental states like ours that cause and are expressed by its behaviorÃ¢â¬ ¦ [i]f we knew independently how to account for its behavior without such assumptionsÃ¢â¬ ¦we would not attribute intentionality to it, especially if we knew it had a formal programÃ¢â¬ (1980, p. 421). SearleÃ¢â¬â¢s argument is simple. If we did not know that a comput er produces answers from specifically programmed syntax, then it is plausible to accept that it may have mental states such as ours. The issue however is straightforwardly so, that we do know that the system is a computational set and as such is not a thinking machine any more so than any other computational structure. Ã¢â¬ËThe Chinese RoomÃ¢â¬â¢ thought experiment is undoubtedly notorious and controversial in essence. The thought experiment has been refuted and discredited repeatedly, yet perceivably defended by Searle. His own defensive stance has appeared to cause infuriation amongst Ã¢â¬Ëstrong AIÃ¢â¬â¢ theorists, resulting in questionable counter attacks, resulting in more of what appears a Ã¢â¬Å"religious diatribe against AI, masquerading as a serious scientific argumentÃ¢â¬ (Hofstadter 1980, p. 433) than a significant opposition. Searle (1980) argues that accurate programming in no instance can ever produce Ã¢â¬ËthoughtÃ¢â¬â¢ in the essence of what we understand thought to be; not only the amalgamation of significant numbers of neurons firing, but the underlying predominance which make us what we are, that predominance being consciousness. From a functionalist perspective, with the mind being entwined within the brain and our bodies entangled further, creating a machine which Ã¢â¬ËthinksÃ¢â¬â¢ as a human is nigh impossible. To do so, would be to create an exact match of what we are, how we are constructed and the properties of substance of which we stand. If successful, we have not created a thinking Ã¢â¬ËmachineÃ¢â¬â¢ but a thinking Ã¢â¬ËhumanÃ¢â¬â¢; a human which alas, is not a machine. Searle (1982) argues that it is an undeniable fact that the earth is comprised of particular biological systems, particularly brains which are able to create intellectual phenomena which are encompassed with meaning. Suggesting that a machine is capable of intelligence would therein suggest that a machine would need the computational power equivalent to that of the human mind. Searle (Ibid, 1982, p. 467) states that he has offered an argument which displays that no recognised machine is able Ã¢â¬Ëby itselfÃ¢â¬â¢ to ever be capable of generating such semantic powers. It is therefore assumed, that no matter how far science is able to recreate machines with behavioural characteristics of a Ã¢â¬ËthinkingÃ¢â¬â¢ human, it will never be more than a programmed mass of syntax, computed and presented as thought, yet never actually existing as actual thought. References: Chalmers, D. 1992, Ã¢â¬ËSubsymbolic Computation and the Chinese RoomÃ¢â¬â¢, in J. Dinsmore (ed.), The Symbolic and Connectionist Paradigms: Closing the Gap, Hillsdale, NJ: Lawrence Erlbaum. Harnad, S. 1989. Minds, machines and Searle. Journal of Experimental and Theoretical Artificial Intelligence, 1, pp.5-25. Harnad, S. 1993. Grounding symbols in the analog [sic] world with neural nets. Think 2(1): 12-78 (Special issue on Ã¢â¬Å"Connectionism versus Symbolism,Ã¢â¬ D.M.W. Powers & P.A. Flach, eds.). Simon, H.A., & Eisenstadt, S.A., 2002. A Chinese Room that Understands Views into the Chinese room. In: J. Preston * M. Bishop (eds). New essays on Searle and artificial intelligence Oxford: Clarendon, pp. 95-108. Hofstadter, D. 1980. Reductionism and religion. Behavioral and Brain Sciences 3(3),pp.433Ã¢â¬â34. Reynolds, G. H., & Kates, D.B. 1995. The second amendment and statesÃ¢â¬â¢ rights: a thought experiment. William and Mary Law Review, 36, pp.1737-73. Searle, J. 1980. Ã¢â¬Å"Minds, Brains, and Programs.Ã¢â¬ Behavioral and Brain Sciences 3, pp.417-424. Searle, J. 1982. Ã¢â¬ËThe Myth of the Computer: An ExchangeÃ¢â¬â¢, in New York Review of Books 4, pp.459-67.
Tuesday, January 7, 2020
Jaden Cody Minor 26 August 2014 AP Human Geography The Geography of Breakfast Food Essay A. Q:Where and how is the breakfast item produced? A:Coffee is mainly produced on five out of seven continents on coffee plantations. 1. Coffee is one of the most common breakfast items found on any table in the morning and now sold all throughout the day. Coffee is grown and exported from places like Columbia and the Asian Pacific, to anywhere like Hawaii and the biggest producer, Brazil. 1/3 of the world s coffee supply comes from Brazil, because of the nations tropical climate it is able to grow coffee very easily and plentiful. Brazil had many other types of climates but the hot and tropical one is great for the production of coffee. 2. Most successful companies like Starbucks have started programs to oversee and make sure their farmers are treated well. C.A.F.E.( Starbucks program) is Coffee and Farmer Equality this program ensures the farmers safety and the quality if the product. This program has shown to boost productivity between the company and the grower and between the workers and the owners of the plantations. Even though this program is in place the workers are still paid poorly. An expert picket can collect about 6-7 baskets of coffee berries a day, yet they are paid very little. 71% of farms in Brazil are less than 10 lectares, 25% of them are less than 50 lectares and 4% are more than 50 lectares.* 3. The common irrigation system used on CoffeeShow MoreRelatedAnalysis Kentucky Fried Chickens Cross-Cultural Marketing Strategies1273 Words Ã |Ã 6 Pagesstrategies accordingly. In cross-cultural marketing, the famous American chain of fast food restaurants - Kentucky Fried Chicken (KFC) has made great success in China doubtlessly, after entering the Chinese market in 1986. As cultural identity has components related to vocation, class, geography, philosophy, language, and the social aspects of biology, this essay describes how KFC takes components philosophy and geography as cultural identity into account in marketing its products and services to consumersRead MoreEssay on Hawaii737 Words Ã |Ã 3 PagesHawaii Hawaii is a state that attracts tourists because of its history, geography, entertainment, and culture. It is well known for its volcanoes, beaches, and climate. For these reasons, tourism is the main thing Hawaii is known for. Hawaii was recordivly discovered on January 18, 1778, by 2 explorers, James Cook and Captain Clerke. They went to the shore of Kealakekua Bay, where they were greeted by cheering natives. Later, a native stole one of their boats, so Cook and some marinesRead MoreEssay on Breakfast as a Scholastic Tool1448 Words Ã |Ã 6 PagesBreakfast as a Scholastic Tool We have often been told that breakfast is the most important meal of the day. Growing up, however, we have simply brushed that comment aside labeling it as yet another useless and false piece of information we receive throughout the course of our lives. This particular piece, however, may bear more significant than was ever thought before. Researchers now believe that breakfast indeed is the most important meal of the day, resulting in academic and psychosocialRead MoreWhat Makes A Diet?1158 Words Ã |Ã 5 PagesAllen, p.30).Ã¢â¬ Other factors of a diet can relate more to habitat such as what foods are available and if there is a wide or limited variety. People must also have the tools or resources to turn products of their land into a food source, so it can become a part of their diet. A diet is largely influenced by the culture that the individual is brought up in. many cultures and religions have food restrictions and/or food staples which are incorporated into daily diets and further narrow the diversityRead MoreWhat I Have Chosen The Country Spain1180 Words Ã |Ã 5 Pages Unit 22034 Regional Cuisine SPAIN KIM, TEA HUN (ROD) 12913 DCPCKYAPR14D1 18TH OF May Contents Introduction --- 3 Part 1 History of Spain cuisine --- 4 Geography --- 5 Culture --- 6 Change Agents --- 7 Innovations --- 8 Part 2 Current Application --- 10 Traditional ingredients --- 11 Preparation and cooking style (Production methods) --- 12 Mealtime custom --- 13 Menu --- 14 Part 3 Future Application --- 15 Technology --- 16 Social influence --- 17Read MoreThe Republic Of The Dominican Republic Essay1186 Words Ã |Ã 5 PagesthatÃ¢â¬â¢s served for breakfast, lunch, and dinner. The Dominican Republic was the first colony founded by Christopher Columbus. It used to go by Ã¢â¬Å"La HispaniolaÃ¢â¬ in colonial times. Also the flag of the Dominican Republic is the only national flag in the world to feature the image of a bible. My country is the Dominican Republic. I learned about the culture, food, religion, imports and exports, geography, sports, and family. All of it was very eye opening. Geography The geography is pretty much theRead MoreGuatemal Guatemala And Mexico1370 Words Ã |Ã 6 PagesCaribbean Sea by the Gulf of Honduras. Guatemala contains a prevalent lake in Izabal that spreads out about 226 square miles with tropical rain forests. This region is located in the west of the country, receiving about 210 inches of rain per year. (Geography of Guatemala) In the region of PetÃ ©n, there is a limestone plateau that lies in the northern area and consumes about one-third of the country. PetÃ ©n region is an undeveloped area covered largely by jungle and flat grassland. The interior lowlandRead MoreCase Study - Kfc China Strategies1303 Words Ã |Ã 6 PagesCase Study 1 Introduction Since KFC opened the first outlet in Beijing in 1987, the fast-food giant has occupied its dominant position in China(Bell and Shelman 2011). As KFC expands rapidly in China, it formulates specific strategy aiming to Chinese customers and accomplishes unprecedented success. Among all the strategies, the localization strategy and the different operation management contribute significantly. While analyzing such strategies, benefits and weakness both emerge and some questionsRead MoreThe Aspects Of Finnish Culture And All The Things That Make Finland1264 Words Ã |Ã 6 Pagesin their schools. Some of them include French, Spanish, and Russian. A lot of people in the business community speak English as well. Finnish food has western European, Scandinavian, and Russian elements. Breakfast is usually heavy, with lunch usually lasting less than an hour, and dinner not being served in most restaurants until after 1800. The food they typically eat is very similar to what Ã¢â¬Å"western p eopleÃ¢â¬ are used to which includes having beer or wine with dinner. Increased nutritional awarenessRead MoreMexico : A Beautiful Beaches Essay1377 Words Ã |Ã 6 PagesMexico is known for its beautiful beaches. Many tourist travel to Cabo San Lucas where many of the most famous beaches are located. However there is a lot more interesting features about this country that is unknown to many, such as MexicoÃ¢â¬â¢s geography, the many cultures that reside within the country, the political aspect of Mexico and what the future for Mexico will look like. Mexico is the northern region on the American continent between Gulf of Mexico and the Pacific Ocean. Mexico is bordered
Monday, December 30, 2019
Research Paper on Biology One of the least certain elements of the nature is a plant. What are the effects of the human intervention in the vegetation of the particular areas? How can the humanity reduce negative impact on nature, not affecting the technological progress? These questions are widely discussed in scientific literature and practical studies performed in biological field. There are no recent researches, however, done specifically to analyse the affect of global warming on the vegetation of the radical regions of Brazil. It was decided to focus on the Pantanal region and evaluate the affect of the recent climate changes on the production of beef and soy that are the main products of the region. Our primary research question is formulated as follows: What are the effects of the recent climate changes on the meat and soy production in the region? Based on the nature of the questions and taking into consideration the fact that a lot of studies have analysed the changes, one of the main research methodologies is observational analysis and literature review. After examination of previous works and analysis of the region, made by the scientists on the vegetation of Pantanal region in Brazil, we have compared the observations with our latest findings to identify the difference and shift in the trends. The research showed the following findings: During the last three years dry and rain seasons in the region experienced radical temperatures. Temperature reached record level for the last twenty years in the January 2010. Regional export of meat reduced by 12% during the last two years due to the climate changes. Soy production is reducing by 8% on annual basis as a result of the extreme temperatures during dry season. The objective of the research paper is to raise the concern on the human intervention in the nature climate processes and possible consequences in the nearest future.
Sunday, December 22, 2019
CHAPTER AUDIT REPORTS THE AUDIT REPORT WAS TIMELY, BUT AT WHAT COST? 3 LEARNING OBJECTIVES After studying this chapter, you should be able to 3-1 Describe the parts of the standard unqualiÃ¯ ¬ ed audit report. Specify the conditions required to issue the standard unqualiÃ¯ ¬ ed audit report. Understand combined reporting on Ã¯ ¬ nancial statements and internal control over Ã¯ ¬ nancial reporting under Section 404 of the SarbanesÃ¢â¬âOxley Act. Describe the Ã¯ ¬ ve circumstances when an unqualiÃ¯ ¬ ed report with an explanatory paragraph or modiÃ¯ ¬ ed wording is appropriate. Identify the types of audit reports that can be issued when an unqualiÃ¯ ¬ ed opinion is not justiÃ¯ ¬ ed. Explain how materiality affects audit reporting decisions. Draft appropriately modiÃ¯ ¬ ed auditÃ¢â¬ ¦show more contentÃ¢â¬ ¦The audit report is the Ã¯ ¬ nal step in the entire audit process. The reason for studying it now is to permit reference to different audit reports as evidence accumulation is studied throughout this text. These evidence concepts are more meaningful after you understand the form and content of the Ã¯ ¬ nal p roduct of the audit. We begin by describing the content of the standard auditorÃ¢â¬â¢s report. STANDARD UNQUALIFIED AUDIT REPORT To enable users to understand the language of audit reports, AICPA professional standards provide uniform wording for the auditorÃ¢â¬â¢s report, as illustrated in the auditorÃ¢â¬â¢s standard unqualiÃ¯ ¬ ed audit report in Figure 3-1. Different auditors may alter the wording or presentation slightly, but the meaning will be the same. Parts of Standard UnqualiÃ¯ ¬ ed Audit Report OBJECTIVE 3-1 Describe the parts of the standard unqualiÃ¯ ¬ ed audit report. The auditorÃ¢â¬â¢s standard unqualiÃ¯ ¬ ed audit report contains seven distinct parts, and these are labeled in bold letters in the margin beside Figure 3-1. 1. Report title. Auditing standards require that the report be titled and that the title include the word independent. For example, appropriate titles would be Ã¢â¬Å"independent auditorÃ¢â¬â¢s report,Ã¢â¬ Ã¢â¬Å"report of independent auditor,Ã¢â¬ or Ã¢â¬Å"independent accountantÃ¢â¬â¢s opinion.Ã¢â¬ The requirement that the title include the word independent is intended to convey to users that the audit was unbiased in all aspects. 2. AuditShow MoreRelatedWorldcom s Management Team : A Lack Of Professional Skepticism1640 Words Ã |Ã 7 Pages2) WorldComÃ¢â¬â¢s management team was hesitant to communicate with Arthur Andersen, this an issue that revealed a lack of professional skepticism that Andersen exercised. There are many examples and observations that show a lack of professional skepticism shown by Anders en. Some of these observations include; 1) A failure to request supporting evidence for recorded transactions that needed it; 2) Several request for interviews and information were denied by WorldCom when Andersen asked for these request;Read MoreU.s. Health Care System1611 Words Ã |Ã 7 PagesThe cost of healthcare has and will continue to rise in the United States. Some factors that contribute to those hikes are due to the consumer demanding more complex services from health care providers. Things such as new technology, equipment, research and testing procedures, along with pharmacy, and the number of uninsured are all dynamics of the increased cost in health care. The U.S. health care system relies heavily on third-party payers; these payers include commercial insurers and the FederalRead MoreEvaluation Of A Project Management Audit Essay950 Words Ã |Ã 4 PagesWhat should be done to ensure appropriate closure of this project and why? There will be several areas of Ã¢â¬Å"clean-upÃ¢â¬ to address before announcing the project success and closure. First, before the closure of the project, it is better conduct an interim project audit to analysis the result. A project management audit is an examination designed to determine the true status of work performed on a project and its conformance with the project statement of work, including schedule and budget constraintsRead MoreActivity-Based Management in Shell Gabon (Case Study) Essay1718 Words Ã |Ã 7 PagesIs a barrel of oil the cost driver for all the activities that go on within RDS? Comment on why RDS chooses to monitor costs per barrel. The UOC per barrel for SG is $3.21. OPEX | $140,640,200 | 120,000 | barrels/day | | | 365 | days/year | Total | $140,640,200 | 43,800,000 | barrels/year | Unit Operating Cost (UOC) | $3.21 | | | *UOC = (Total Operating Expense Ã¢â¬â Exploration Ã¢â¬â Depreciation Depletion) / Barrels Produced Barrels of oils produced may be a cost driver for some activitiesRead MoreThe Adequacy Of The Current Deterrence Model Of Tax Compliance1020 Words Ã |Ã 5 Pagesa combination of penalties and rate of audits. Does it provide the proper balance in light of our Ã¢â¬Å"voluntary complianceÃ¢â¬ system in the United States? The federal tax system in the US is founded on the principle of self-assessment. Self-assessment is also referred to as voluntary compliance. The IRS does not compute taxpayers tax liabilities but the Code requires taxpayers to determine their own tax liabilities. 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The difference of $47,742,000 is a material due to the magnitude of the difference. Another material difference is deferred income tax assets that went from $483,000 to $19,094,000. Totaling a significant difference ofRead MoreA. Lead Auditors Roles Lack Definition and Authority The common problem with informal leadership1300 Words Ã |Ã 6 PagesFor DCAA senior auditors, the role of lead auditor matches this scenario perfectly. The lead auditors in a DCAA audit engagement teams lacks the authority and influence on how audits are conducted because of its organizational structure. DCAA field audit offices (FAOs) are organized as a Ã¢â¬Å"weak matrix organizational structureÃ¢â¬ . Figure 1: Sample DCAA FAO Organizational Structure and Audit Engagement Team DCAAÃ¢â¬â¢s organizational structure is hierarchical where each employee has one clear superior andRead MoreControl Mechanisms Paper1593 Words Ã |Ã 7 Pagesunderstand what control means in the management world. 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This brings the cost of an automated solution for the foodservice operator down to a price
Saturday, December 14, 2019
Data Code of Conduct We, in our dealings, are self-regulated by a Code of Conduct as enshrined In the Data Code of Conduct. We request your support In helping us adhere to the Code In letter and split. We request that any violation or potential violation of the Code by any person be promptly brought to the notice of the Local Ethics Counselor or the Principal Ethics Counselor or the CEO of TTS. We will write a custom essay sample on BLR Savings Project P or any similar topic only for you Order Now All communication received in this regard will be treated and kept as confidential. 2 Table of Content 4 2. Project 3. Scope of 4. Suggested Solution by TTS 6 5. Technology and Tools ? 7 6. Facts and 9 7. Highlights . 8. Benefits to the Customer ? 3 The customer is one of the leading financial services companies in the United Kingdom (I-J). They have over 7. 5 million people investing in various life assurance, pension, investment and general insurance plans. This is one of AukÃ¢â¬â¢s top 50 companies in the Financial Times and Stock Exchange (FETES) Index and its operations are spread across the world, mainly in the United States (US), France, Netherlands, Germany and I-J. This leading financial services company makes financial security easier to achieve for millions of people. Through the range of general insurance and protection products that the company offers, it helps protect lives, health, homes and belongings of millions of people. 2. Project Background The customer, based in the I-J, has entrusted Data Consultancy Services (TTS) with the task of managing the today-day IT operations of various business units. This engagement aims to deliver administration services of high quality to the customerÃ¢â¬â¢s Wealth Business Unit at reduced costs, increased efficiency and reduced time to deliver projects. The following systems form a part of the Wealth Delivery Unit: Future Product Framework The Future Product Framework (OFF) system plays a central role in the customerÃ¢â¬â¢s Pension and Investment business and in the customerÃ¢â¬â¢s strategic Pensions and Bonds administration system. OFF was implemented in 1999. It was designed to provide flexibility in products to meet customer requirements. OFF is a rules and derivative system and has the capability to launch products to the market quickly. UNIt Linked PENsion UNIt Linked PENsion (UNEVEN) is the customerÃ¢â¬â¢s legacy system that was developed in- house and was originally implemented in 1980. Since 2001, many of its functions eve been replicated within the newer OFF system, and as a consequence almost all new pension contracts are set up on OFF rather than on UNEVEN. Some parts of UNEVEN have been replaced by separate applications such as Individual Pension Claims (PC) and Pensions Increments (PINCH). PC The PC is an online system that enables the creation, maintenance, and printing of Personal and Corporate pension quotations based on the customer pension plans. This system handles retirement, death and transfer out. It is predominately an online system. Quotation documents are composed using SF. PC was implemented in 1992. PINCH The PINCH system was built to replace the existing UNEVEN renewal routines and to provide dados Benefit Statements and online illustrations. It is primarily used to produce Benefits Statements and Incremental Illustrations for Individual and Occupational Pensions. It was implemented in 1994. Group Pensions The Group Pensions system handles the administration of the following pension products: POP, POP and the Group Pension schemes with respect to maintaining member records and renewal processing. It also administers the settlement of claims for deaths and retirements, including producing claim quotations. Valuations The Valuations system performs the valuation of policies across various applications within this account to finally arrive at a valuation of customerÃ¢â¬â¢s business. Agency, Customer, Finance and Healthcare These systems coordinate with the business to align with the business with respect to Agency and customer details. 5 3. Scope of Work The scope of this engagement is to provide application development and maintenance services across both the legacy and strategic systems of the customerÃ¢â¬â¢s Wealth Business Unit. TTS provides the following services to the Wealth Business Unit: Management of all the phases of the project lifestyle How to cite BLR Savings Project P, Papers
Thursday, December 5, 2019
Quality Parts Case Study Essay The Manager of QPS avgas looking to solve several problems within the work flow of the company _ One such improvement contemplated was the hiring of three inspectors to clean up a quality problem. In the SIT (Oust-in-time) Integrated activities designed to achieve high volume production using minimal inventories of raw materials, work-in-process, and finished goods. ) model, one Of the elements for reducing waste is Quality at the Source. Quality at the Source means do it right the first time and, when something goes wrong, Stop the process or assembly line immediately. Factory workers become their own inspectors, personally responsible for the quality of their output. Workers concentrate on one part of the job at a time so quality problems are uncovered. Fifth pace is too fast, if the worker finds a quality problem, or if a safety issue is discovered, the worker is obligated to push a button to stop the line and turn on a visual signal, People from other areas respond to the alarm and the problem. Workers are empowered to do their own maintenance and housekeeping until the problem is fixed. Sing this methodology, the need to hire three inspectors would be eliminated. Establishment to quality circles can also aid in reducing quality problems. In quality circles, employees meet regularly to discuss their jobs and problems and attempt to devise solutions. The SIT model leaves no room for surplus or safety stock, No safety stocks are allowed because if you cannot use it now, you do not need to make it now; that would be waste. Hidden inventory in storage areas, transit systems, carousels, and conveyors is a key target for inventory reduction. The other six elements that address elimination of waste are: Focused factory networks. 2. Group technology. 4 _ SIT production. 5. Uniform plant loading. (Chase, Jacobs , Aquiline, 2004, Chapter 1 1) 6. Kanata production control system. 7. Minimized setup times. Physical workflow in the plant could also be improved. By swapping the placement of machines 1 and 3, a cleaner workflow could be established. Also by adding a door between the assembly line and paint shop near the offices. The distance gizmos had to travel between skids 7 and 8 could be reduce by approximately 75%, thus increasing efficiency. Another problem was the excess product produced by machine four. The manager had contemplated purchasing high-rise shelving for the surplus, but, with a five minute set-up at machine 4, a Kanata system (Kanata and the Kanata pull system are inventory or production control systems that use a signaling device to regulate flows) could be set up between machine tour and the assembly department step 9, (see figure l) eliminating the need for high-rise shelving for storage of parts coming from machine 4 This system could act as a signal for machine 4 operations signaling them when they have reached an upper production limit and to cease production. It could also signal the operator when they need to restart production to replenish needed supply. Under-utilization and over-utilization of capacity are controversial features of SIT. Conventional approaches use safety stocks and early deliveries as a hedge against production problems like poor quality, machine failures, and unanticipated bottlenecks in traditional manufacturing. Under SIT, excess labor, machines, and overtime provide the hedge. The excess capacity in labor and equipment that results is much cheaper than carrying excess inventory.