Research Paper on Biology

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.

The Audit Report Was Timely, but at What Cost - 18721 Words

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 unqualiï ¬ ed audit report. Specify the conditions required to issue the standard unqualiï ¬ ed audit report. Understand combined reporting on ï ¬ nancial statements and internal control over ï ¬ nancial reporting under Section 404 of the Sarbanes–Oxley Act. Describe the ï ¬ ve circumstances when an unqualiï ¬ ed report with an explanatory paragraph or modiï ¬ ed wording is appropriate. Identify the types of audit reports that can be issued when an unqualiï ¬ ed opinion is not justiï ¬ ed. Explain how materiality affects audit reporting decisions. Draft appropriately modiï ¬ ed audit†¦show more content†¦The audit report is the ï ¬ 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 ï ¬ nal p roduct of the audit. We begin by describing the content of the standard auditor’s report. STANDARD UNQUALIFIED AUDIT REPORT To enable users to understand the language of audit reports, AICPA professional standards provide uniform wording for the auditor’s report, as illustrated in the auditor’s standard unqualiï ¬ 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 Unqualiï ¬ ed Audit Report OBJECTIVE 3-1 Describe the parts of the standard unqualiï ¬ ed audit report. The auditor’s standard unqualiï ¬ 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 â€Å"independent auditor’s report,† â€Å"report of independent auditor,† or â€Å"independent accountant’s opinion.† 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   |  7 Pages2) WorldCom’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. 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BLR Savings Project P Free Essays

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 Auk’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 customer’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 customer’s Pension and Investment business and in the customer’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 customer’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 customer’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 customer’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

Quality Parts Case Study Essay Example For Students

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.