Preparation and Application of Nanomaterials

Preparation and Application of Nanomaterials 2 -1  Introduction During the last ten years, nanoscience and nanotechnology have advanced rapidly in many aspects such as preparation and application of nanomaterials. A broad range of nanomaterials has been developed for varieties of applications ranging from microelectronics circuits, food science, medicines to aerospace exploration. Laser ablation in liquid Nanostructures such as particles, wires, and tubes have become the focus of intensive research owing to their unique applications in microscopic physics and chemistry and fabrication of nanoscaled devices. Therefore, to obtain various nanometer sized building blocks, a lot of self–assembly and synthesis processes have emerged in recent years. Similarly, laser ablation of solids in liquids opened a unique route to synthesize nanostructures. As a result, there has been rapid growth of studies on the formation of nanostructures by this technique in recent years. Laser ablation has been known since the invention of laser in 1960 as materials-processing technique. It was firstly developed after the invitation of ruby laser[26]. The last decade showed many experimental and theoretical investigations of laser ablation technique[27]. Laser ablation in liquid of solid targets conceders as new method that firstly presented in 1993[28]. Laser ablation in liquid top-down method described as the manufacturing of nanostructures with various sizes, compositions, and morphologies. Many types of targets such as (metals, alloys, oxides, carbides, hydroxides, etc.) and several surface structures (nanoparticles, nanotubes, nanorods, nanocomposites, etc.) can be applied as a precursor. [29] The ablation of the target material by laser irradiation considered as a complex process. The ejected species of materials from the target surface induced by the interaction of short (~ nanoseconds picoseconds), intense (~106 to 1014 W/cm2) laser pulses at the surface. This probably useful in vacuum, gas, and liquid, providing that the gas or liquid does not strongly attenuate laser energy and the light intensity on the solid surface.[30] Laser ablation in liquid accomplished as a high power laser focused at the surface of the target material, which is immersed under laying a chosen liquid. The laser target interaction vaporized the surface and creates an ablation plume [31]. Atoms, ions, and clusters produces in the producing plume have the ability to travel in a high speed with high kinetic energy. The species that ejected from the solid target containing in the plume can react with molecules of the certain ambient liquid, making new structural material involves atoms from the original target and the liquid.[32] The combination effect of high intensity laser ranging in nanosecond, instant elevated temperatures and pressures within the reaction volume could thousands of K at tens of GPa [33]. This special condion of pressure, temperature, and laser parameters have the ability to produce a â€Å"brute force. This force define as a method of building new material that was incredible so far using techniques more modera te, and more traditional[32]. Figure(2-1) show a simple schematic of laser ablation in liquid. Fig.(2-1) illustrated laser ablation in liquid. [26] Laser ablation Mechanism: The initial step of laser ablation in liquid (LAL) process is the reaction of the laser light with the surface of the target material. The chemical reactions take place between the species in the plume and with Liquid environment molecules cause to collide, producing new compounds [1]. The results are naturally nanoparticles consist of atoms from the target and the liquid that suspended in the liquid. The aggregation accrues to the nanoparticles in the solution manufacturing a colloidal solution. Series reactions may occur with the laser radiation due to the colloidal solution, leading to further changes in the result structure, size and to the surface structure [34]. The plasma creates and restricted in the liquid, it expand adiabatically at supersonic velocity producing a shock-wave in front of it. This in turns will induce an additional, immediate pressure when it passes through the liquid. The temperature increasing in the plasma is the result of ‘laser-induced pressure’. According to local high temperature a small quantity of the neighboring liquid is vaporized creating bubbles inside the liquid. As evaporation of the material increased, and a bubble tends to expand, until the combination reaches certain critical temperature and pressure, the bubbles collapse [31] [27]. At the room temperature, when the localization pressure in the ambient liquid could not reach the vaporization pressure, the cavitation formed. It could be represented as a dynamic phenomenon which has an important role in producing nanoparticle. The cavitation caused by the elevated plasma pressure and directed towards balance pressure between in and outside the bubble. Figure (2-2) illustrated the generation of shock wave, cavitation bubble, and high-pressure plasma plume. [35] Fig. (2-2) Sketch of the laser plasma plume formation induced by LAL at different stages: (1) initial, (2) expansion, and (3) saturation.[35] The laser ablation process was discussed in details in figure (2-3). The creation of the spherical shock wave noticed in 0.7 µs after irradiating with Nd:YAG laser pulse. The shock wave propagate in the sound speed and the initial cavitation bubble creation noticed in figure (2-3 a). Temperature and pressure begun to increased, and cavitation bubble expanded with time. A significant phenomenon can be detected in Fig. 2-3b after 26 ÃŽ ¼s. It was the ejection of tiny bubbles from the main bubble. In figure (2-3 c) the bubble size reach to its maximum size after 90 ÃŽ ¼s, then cavitation bubble begun to collapse with time. The creation of a second shockwave was observed at around 186 ÃŽ ¼s as shown in figure (2-3 d), which was induced by the shrunk of the first bubble. The production of the second shockwave submits the raised up in temperature and pressure at the breakdown of the cavitation bubble. Then, the generation of another cavitation bubble as illustrated in figure (2-3 e) foll ows the production of the second shock wave. The expansion and contraction of the bubble is not standardized after a long period (>250 ÃŽ ¼s), and was not a hemispherical shape. The final form of the bubble is spherical completely as seen in figure (2-3 f), which was perceived at 2.4 ms.[36] Fig.(2-3) Time-resolved shadowgraphs at different delays after the laser pulse superimposed with images of laser light scattering[36]. 2-4.1 The advantage of Liquid phase laser ablation By comparison with traditional physical methods such as chemical vapor deposition and pulse laser deposition, etc. with laser ablation in liquid technique take high attention according the following characteristics: Any target material could be applied in LAL.[29] The intense laser pulse has the ability to reach the target material as the liquid is transpired to the laser.[37] Good crystalline nanoparticles presented in one–step process without graduated heat–treatments.[38] The ablated materiel can be atoms and ions in highly excited states being able to emit light. [29] The presence of liquid generated high pressure which produced high confinement to the particles in small sizes and high density are probable in the initial of the ablation.[39] The low cost and simple because of the absence of any vacuum equipment.[40][41] Simplicity gathering nanoparticles after the synthesis according to nanoparticles are kept as a colloidal result in liquid-phase laser ablation.[42] Using the colloidal production as a precursor for another chemical reaction, especially in the formation of the nano-particles.[43] Structure, size and form, and design of the manufactured nanostructures can easily control by changing laser parameters and practical supports.[44] The nanoparticles production applicable to use in optoelectronics, and medical application [45] 2-4.2 Limitations of liquid-phase laser ablation Despite of the unique features of laser ablation in liquid there are limitations. A problem of liquid-phase laser ablation is the difficulty method for controlling plasma properties [36]. The size distribution of the NPs prepared by this technique tends to be broadened due to agglomeration of nanoclusters and to the possible ejection of the relatively large target fragments during the laser ablation process [43]. Relatively low product yield is one of the main disadvantages associated with LAL. [26] parameters affected on laser ablation Many parameters can effect on laser ablation technique, some of them related to the solution such as: transparency and liquid depth. Other parameters related to laser: energy, time, and wavelength. 2-5.1 laser parameter It is found that for a certain laser energy applied and the ablation time increased the ejection particles decreases. For enlarging the ablation time, the growth of absorption intensity is observed. This behavior is related to the existence of scattering phenomena that reduce the essential absorption according to the increased concentration of nanoparticles per unit volume. Fig.(2-4) show the absorption peaks of indium oxide prepared by laser ablation in liquid at fixed laser flounce 3J/cm2 and different laser ablation (10, 30, 60, 120) min.[46] Fig.(2-4) UV–vis absorption spectra of the indium oxide at the fixed laser fluence of 3 J.cm−2 in 10, 30, 60 and 120 min. [46] This is occur due to the decreasing the transparency of the solution and the particles absorb the laser energy. Another factor affected on the laser ablation method at high laser fluence in LAL must be the absorption of the laser light through NPs suspension produced by LAL [37]. Figure (2-5) explain a simple schematic of colloidal absorption in the LAL process causing reduction in the size and formation efficiency. Fig.(2-5) Schematic illustration of colloidal absorption in the LAL process.[37] Another important laser parameter is the laser wavelength. It seems that the shorter wavelength laser such as UV-laser it gives lower ablation threshold of the flounce due to high absorbance. The long wavelength laser such as IR-lasers efficiently excites more free electrons in the plasma plume, so improve the ablation process [47]. The ablation process can be affected by the laser energy. Increasing the laser energy leads to a broader range of particle size can be obtained. This broad range because of increasing laser energy supplied more energy to the target that drives the material removal by process satisfied by melting. The interaction between laser beam and the melting material makes the droplets to fragment and quenching rapidly produced large nanoparticle [48]. To obtain accurate information about the size distribution of nanoparticles, fig.(2-6) show TEM images of InN-NCs obtained with a laser pulse energy of 8 mJ range from 5.9 to 25.3 nm (inset, Fig. 2-6a), the sizes of InN-NCs obtained with a laser pulse energy of 12 mJ range from 5.4 to 34.8 nm (inset, Fig. 2-6b), and the sizes of InN-NCs obtained with a pulse energy of 16 mJ range from 3.24 to 36 nm (inset, Fig. 2-6c). It should be noted that increasing laser energy leads to obtain more smaller particles.[20] Fig. 2-6 TEM images of the laser-generated InN-NCs under laser pulse energy values of 8 mJ (a), 12 mJ (b), and 16 mJ (c) with corresponding particle size distributions (insets). [20] 2-5.2 liquid parameter This parameter can effect on liquid phase laser ablation technique and its efficiency. The solution must be transparent to the laser wavelength in the case of vertical side irradiation. Even high purity water can absorb 20% of the overall laser energy at 1 cm depth. That means if the target placed very deep in the solution, the laser energy reaching the target could be very low [37].

A More Responsible Approach to Animal Research, Testing, and Experiment

It’s Time for a More Responsible Approach to Animal Research, Testing, and Experimentation The debate about using animals for medical testing has been raging for years. The struggle always seems to be between extremist animal rights activists who believe that animals should never be used for research, and scientists who believe that any use of animals is acceptable. There are a growing number who argue that there must be a reasonable middle ground. I contend that there must be a significant decrease in the number of animals used by humans to further human goals. I will give a historical account of animal use, provide some statistics about animal use, present some arguments against the use of animals and present Singer's view as well as my own. To conclude I will present a new idea that has become important to the animal protection movement, paving the way for more moderate discussion concerning animal welfare. Animals were used for the study of the life sciences in ancient Greece. To learn about body functions scientists would cut into a live animal to observe the processes that were occurring. Animals have been used for centuries to help researchers understand the various organs of the body and their functions as well as to hone their surgical skills (jhsph). In the 19th century there was a rise in biomedical research and a subsequent rise in the number of animals used in experiments. Then came the birth of the animal rights movement in a large scale. Bentham's question of whether or not animals can suffer became the rallying cry of the animal protection movement at the time. The Society for the Prevention of Cruelty to Animals in Great Britain and in the United States was created in the 19th century... ...you can have longer, fuller looking lashes. Then consider the alternatives. Lists of companies that use animals for testing are published on the web. Ask questions about what is happening in the basement of this very building. I'm not advocating the complete abolishment of testing but rather, a responsible outlook on the types of testing done and the alternatives. WORKS CITED * "Alternatives to Animal Testing on the Web." http://altweb.jhsph.edu/  Ã‚  Ã‚   * Burne, Jerome. "Animal Testing is a disaster." The Guardian. 24 May 2001. http://www.guardian.co.uk/ * "Questions and Answers about the Animal Welfare Act and its Regulations for Biomedical Research Institutions." USDA. http://www.nal.usda.gov/awic/legislat/regsqa.htm * "Research Animal Use - Types Numbers and Percentages." The Humane Society of the United States. http://www.hsus.org/

Trolley Dodgers Case

Executive Summary The Trolley Dodgers was exposed that it had internal control problems existed. The other hand, found that employees embezzlement. The first part of this report identify and explain the characteristics of employee fraud indicated in Dodgers case. such as perpetrator must gains the trust or confidence of the person or company being defrauded. etc And then, the second part is explain the internal control weaknesses and understanding internal control objectives . The third part based on the understanding of the Committee of Sponsoring Organisations ‘internal control. Final part is recommendation for Dodgers internal control problems. Table of Contents Introduction3 Characteristics of the employee fraud in Trolley Dodgers case3 The internal control weaknesses in the Dodgers` payroll system4 The critical evaluation of the internal control problems in the Dodgers` payroll system5 Recommendation for Dodgers internal control problems7 Reference List:9 Introduction In this report, I will be divided into four parts. The first part will cover Identify and explain the characteristics of employee fraud . The second part is explain the internal control weaknesses that were evident in the Dodger’ payroll system . the internal control weaknesses include: no independent check and Dodgers don't have separation of duties, etc. The third part is to understanding the Committee of Sponsoring Organisations ‘ internal control framework to evaluate internal control problems. The COSO's internal control framework have five interrelated components. the five components includes: Control environment ,Control activities, Risk assessment , Information and communication and Monitoring. The final part is recommendation for Dodgers internal control problems. Characteristics of the employee fraud in Trolley Dodgers case Employee fraud is an employee within the company to improperly deceptive means to obtain the company's money or other property. Through understand to Romney and Steinbart for the employee fraud has a number of important characteristics. However, the analysis and interpretation in this case related to employee fraud Characteristics. One basic characteristics of employee fraud is perpetrator must gains the trust or confidence of the person or company being defrauded. In the case mentioned Edward Campos is operations payroll Chief. He is longtime working for the Dodgers . He was known not only for his work ethic but also for his loyalty to the club . However, His boss think Campos was on vacation ,He will came back to company and did the payroll. Dodgers Trusted him. The facts have proved that perpetrators has gained the trust of the company , His behavior is consistent with employee fraud of characteristics . Many employee fraud cases are the characteristics of perpetrators and employers to establish a good relationship of trust. Other case about Bess is cashier supervisor at the campus student health services(SHS)? she is trusted employee? she was able to commit this fraud undetected for nearly 13 years? why? But the answer is simply: Because don’t anyone suspected the SHS cashier supervisor because she was a trusted, well-liked employee. â€Å"Fraud research finds that most members of the general public fit the profile of the typical fraud perpetrator†(Peterson and Gibson 2003). But Dodgers’ case and Bess case similar, so to meet this characteristics of employee fraud. The fraud perpetrators use false or misleading information to obtain asset or money is the fundamental elements of employee fraud. This element is required no use other violent offenders, Other employee fraud is they the hide their tracks by falsifying records or other information (Romney and Steinbart 2009). Because he false wage income of workers, He registered about $ 2000 weekly wage employees. However, the real wages of workers earning $ 7 per hour. His salary more than 55% false. On the other hand, He completely controlled the payroll system for filling out the weekly payroll cards for the employees of the Dodgers. Because, He designed and implemented to payroll and only himself understand full payroll system. Other case admitted to manipulating work samples, falsifying records to cover up its poor performance as a Medicare contractor(Healthcare Financial Management 1998) . Demonstrate through their privileged position to falsifying records is general public fit the profile of the characteristics fraud perpetrator The internal control weaknesses in the Dodgers` payroll system Internal control refers the process implement by the corporate board of directors, managers and other staff, and provide reasonable assurance . The purpose of internal control is to ensure the reliability and accuracy of financial reporting, efficiency of operations, and compliance with laws and regulations. The internal control weakness in the Dodger’s payroll system include: 1. The Trolley Dodgers don't have independent check and performance . Because, Campos controlled the system so completely that he personally filled out the weekly payroll cards for each of the 400 employees of the Dodgers. 2. Trolley Dodgers should have must vacation for senior managers. Because, A management position working in a long time, then he will be more familiar with the internal control vulnerabilities, the possible implementation corruption. 3. The Dodgers don't have separation of duties, Campos is operations payroll chief. He designed and implemented of a new payroll system,. However, this is only himself understanding of all system operations. He was the trusted employee who got trusted too much, However,that Campos took advantage of his authorization. He came back during vacation to do the payroll. On the other hand, Camps routinely inflated the number of hours worked by several employees and then split the resulting overpayments fifty-fifty with those individuals. These employees pay $ 7 per hour, but these employees weekly wage approaching $2000. He did not ensure the integrity of assets and reliability of financial reporting. This information is also proved that the internal control failed to arrived goal of the segregation of duties. Enterprises to integrity and strengthen the internal organization, it is the economic activity of firms for planning, directing and controlling the organizational basis, the core problem is a reasonable segregation of duties. Under normal circumstances, Dealing with each business or the economy in the whole process a few important aspects, Companies need to be up to the two departments or two or more departments, two or more staff for the purpose of mutual control. The critical evaluation of the internal control problems in the Dodgers’ payroll system What is internal control ? Different people have different interpretations. General people to understand the internal control for the organization to reduce work of the decision-making errors and defects in the implementation of the control, These controls may be internal oversight, it may be management manuals, rules and regulations. These theories are not wrong, but not comprehensive. In accordance with the internal control theory, these are only part of the internal control, but not all. Internal control theory suggests that internal control is a systematic framework, It is built on the basis of risk management. The five elements include: Control environment ,Control activities, Risk assessment , Information and communication and Monitoring . (Romney and Steinbart 2009). We call this architecture as Committee of Sponsoring Organisations’ (COSO) internal control framework. The internal control integrated framework has been widely adopted as the principal way to evaluate internal controls. Will through the five elements to evaluate the internal control problems with the Dodgers’ payroll system. The control environment is the establishment, Strengthen or weaken the specific policies, procedures and their impact on the efficiency of the various factors, mainly refers to the major factor. Control environment have a direct impact on the implementation of internal control and execution of business objectives and related to the overall strategic objectives. Control environment, including the values of employees, personnel competence, management's business model, the allocation of rights and responsibilities. In this case have found problem is Trolley Dodgers no reasonable structure and clear division of responsibility approach. Because, Campos is payroll chief. However, Campos completely controlled the payroll system for filling out the weekly payroll cards for the employees of the Dodgers. Therefore, the formation of a single department, resulting in no mutual constraints of the internal control system. The control activates is Instruction is to help executive management policies and procedures. It throughout the organization, at all levels and functions, including a variety of activities such as approvals, authorizations, confirmed that adjustment, business performance evaluation, asset protection and separation of duties. The Trolley Dodgers don't have separation of duties, However,that Campos took advantage of his authorization. He came back during vacation to do the payroll. Risk assessment is to identify and analyze the process of achieving goals related risks, which with the economy, industry, regulatory and operating conditions are constantly changing, the need to establish a mechanism to identify and deal with the corresponding risks. Dodger’s case cannot be any problem in this regard. Information and communication is surrounding the control activities are information and communication. From internal and external information must be a certain format and time interval to confirm the capture and transfer to ensure the company's employees to perform their respective duties. Effective communication is a broad communication, including the enterprise from top to bottom, bottom-up and horizontal communication. Effective communication includes the relevant information with parties outside the enterprise effective communication and exchange, such as customers, suppliers, administration and shareholders. Dodgers does not have very good communication, so senior managers do not understand the financial statements of a problem. Monitoring is the entire business process must be monitored. Through the normal management and control activities and staff activities in the course of his duties to monitor, to evaluate the quality of operation of the system. Evaluation of different steps depending on the scope and implementation of risk assessment and monitoring program effectiveness. By understanding the Dodgers case can determine a great part of this monitoring problem. Dodgers not have normal company monitoring department. Lead to administrator can’t find employee fraud. Recommendation for Dodgers internal control problems Based on understanding of the COSO' internal control framework and the Dodgers facts, I recommend Dodgers to strengthen its internal control system. Internal controls perform three important point, segregation of duties , strengthen the monitoring and Must ensure that the accounting documents and accounting records of the completeness and correctness. All of those three are suitable for Dodgers’ situation. Three proposals are as follows: 1. When these functions are combined in one individual, it is possible to the misappropriation asset and conceal the crime by manipulating the related records ? such as overpayment 55% with those employee. So, When the economic activity of firms for planning, directing and controlling the organizational basis, the core problem is a reasonable segregation of duties. Under normal circumstances, dealing with the whole process of business of each economy, Must two department or more than two departments, two or more two employees take responsibility, its purpose is to restrict each other. Therefore, Separating the incompatible functions of cash recording and cash custody, independent check of cash received and cash deposited, The mandatory vacations with other personnel performing duties during the employee's absence. 2. Dodgers need to strengthen monitoring. However, it is necessary to establish an internal audit department. Internal audit is to strengthen the internal control system is a basic measure. Internal audit responsibilities include the review of accounts, It also includes inspection, evaluation of internal control system is perfect. Through the company's financial report of audit. The audit report submitted to the Board of Directors. Thus ensuring the company's internal control system more perfect. 3. Must ensure that the accounting documents and accounting records of the completeness and correctness. Because in this case found that the perpetrators falsified accounting documents. Conclusion Through the analysis of the Trolley Dodgers’ case, we found internal control have weakness It don't have separation of duties and don't have independent check and performance. Also, Dodgers had internal control issues according to the Committee of Sponsoring Organisations’ (COSO) internal control framework . Analysis of the case of internal control, and finally gives three suggestions. Recommendations include segregation of duties , strengthen the monitoring and Must ensure that the accounting documents and accounting records of the completeness and correctness. Reference List: Book references: Romney, MB & Steinbart, PJ 2009, Accounting information systems, 11th edn, Pearson Prentice Hall, Upper Saddle River. Academic Journal articles references: Bonita K Peterson and Thomas H Gibson. ‘Student health services: a case of employee fraud’ In Journal of Accounting Education 2003 21(1):61-73 HFM (Healthcare Financial Management); ‘ Illinois Medicare carrier guilty of fraud, agrees to a $144 million settlement. ’ September 98, Vol. 52 Issue 9, p10, 1/4p LIN LIN Trolley Dodgers Case CASE STUDY: THE TROLLEY DODGERS 1. Identify the key audit objectives for a client’s payroll function. Comment on both objectives related to tests of control and those related to tests of control s and those related to substantive audit procedure. The key audit objectives for client’s payroll function in this Trolley Dodgers Case are: i. Occurrence ii. Completeness iii. Accuracy iv. Posting & Summarization v. Classification vi. Timing i. Key Audit Objective : Occurrence Dodgers must recorded payroll payments for existing employees only and should have separation of duties for each task. Test of Control: Examine internal control to see if the payroll payments are for exiting work and existing employees. The test could be examining all the workers time cards, personnel files and review organization chart. They also can discuss with employees and observe duties being performed. The tests would examine printouts of transactions rejected by the computer as having nonexistent employee numbers. Substantive Test of Transactions: The test to see if the right dollar amount in the payrolls were recorded and paid properly. They also test to review large dollar amount in the journal entries, general ledger and payroll earnings. Examine cancelled checks for proper endorsement could be compare with a personnel record. ii. Key Audit Objective : Completeness Dodgers must record all existent payroll transactions. Test of Control: The test is to see if the existing payrolls are recorded. If employees do not get any payment, so they can directly report to the employer. They also test to review the renumbered payroll check to find the missing one. Substantive Test of Transaction: They can compare the book and payroll bank statement. Therefore, they will prove the bank reconciliation and can look for unmatched dollars amount. iii. Key Audit Objective : Accuracy Dodgers recorded payroll transactions are for the amount of time actually worked and at the proper pay rates accuracy. Test of Control: The test is to see if the right hours and right rate are recorded and tax withholding is correct. Batch totals are compared with computer summary reports. Auditors could examine authorization in payroll records and personnel files. Substantive Tests of Transaction: To test for exact dollar amount, auditors could recalculate gross and net pay. They also can compare pay rate with the industry, review cancel check withholdings by referring to tax tables and authorization forms in personnel file. iv. Key Audit Objective: Posting and Summarization. Dodgers recorded payroll transaction properly included in the master file also properly summarized. Test of Control: When payroll master file totals are compared with general ledger totals, auditors should examine initialed summary total reports indicating that comparison has been made. They also must examine indication of internal verification. Substantive Test of Transaction: Test clerical accuracy by footing the payroll journal and tracing postings to the journal ledger and the payroll master files. v. Key Audit Objective : Classification Dodgers classify all payroll transaction properly and efficiently. Test of Control: They should review charts of accounts. If the account classifications are internally verified, then they can examine indication of internal verification. Substantive Test of Transaction: They can review time cards and job ticket, and trace through to labor distribution. They should compare classification with chart of accounts or procedures manual. vi. Key Audit Objective : Timing Dodger must record all payroll transaction immediately, on the correct date and right amount. Test of Control: Auditors should examine procedures manual and observe when recording takes place and examine indication of internal verification. Substantive Test of Transaction: The auditor compare date on checks with date in the payroll journal and compare date on check with date the check cleared the bank. 2. What internal control weaknesses were evident in the Dodgers’ payroll system? Internal control is a process, affected by an entity’s board of director, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in reliability of financial reporting, effectiveness and efficiency of operations and compliance with laws and regulations. Internal control weakness in the Dodgers’ Payroll System are from the design of internal control, no independent check and performance, no separation of duties, the weakness of work environment, and required vacation for senior manager. . Design of internal control Campos, the operations payroll chief have designed the internal control by himself and implemented a new payroll system that only can be fully understand by him. As we know, the purpose of design the internal control is to prevent or detect material misstatement in the financial statement. Due to this case, Campos can easily commit fraud because there are no other people that can understand the design of the internal control. ii. No independent check and performance Campos controlled the system so completely that he personally filled out the weekly payroll card for each of the four hundred employees. He can record any fraudulent statement because there is no evidence that shows whether the record is reliable or not. iii. No separation of duties Campos took advantage of his authorization because he was the trusted employee who got trusted too much from Dodges’. When he was on vacation, he came back and did the payroll. There is no separation of the custody of assets from accounting. A person who has temporary or permanent custody of an asset should not account for that asset. This is because by allowing one person to perform both function increases the risk of that person disposing of the asset for personal gain and adjusting the records to cover up the theft. As we can see in this case, Campos was the only one who responsible for every task. iv. Weakness of the work environment There is collusion between employees and management. This showed that both Campos and his cohort have low work ethic. Campos routinely inflated the number of hours worked by several employees and then split the resulting over payment fifty-fifty with those individuals. In addition to this, Campos also embezzle several hundred thousand dollars from his employer. 3. Identify audit procedure that might have led to the discovery of the fraudulent scheme mastermind by Campos. Audit procedure is the detailed instruction for the collection of a type of audit evidence that is to be obtained at some time during the audit. i. The auditor must understand clearly the flow chart Auditor should go through the Dodger’s payroll flow chart. The auditor must understand clearly the flow chart. From that, the auditor can trace how the payroll system is going on actually. Then, the auditor would see there are no independent checks that have been done by Campos. The payroll department also does not have segregation of duties and all that work is done by Campos only. ii. The auditor can interview employees in payroll department. The auditor can interview employees in payroll department. The auditor can ask whatever question that they think it’s very important and need to know. Like, how much Campos pay for daily operations works for every level of staff, and how Campos manage the time card. The auditor will know more detailed about the payroll process. ii. The auditor test for nonexistent employees For make sure the all transaction that have recorded by Campos and payroll department is really exist and they make payment to the non fictitious employees, the auditor compare names on cancelled checks with the time card have created. The auditor can scan the endorsement on cancelled checks. Furthermore, auditor also can make comparison on personal fi les of employees with time card that created. Other than that, the auditor can run test of control by selected transaction in the payroll with Human Resources department. The auditor can select a week check transaction and examine the first fifty checks, select the fifty checks with the largest amounts, select the checks randomly or select those checks the auditor thinks are most likely to be in error or a combination of this method could be used. Besides that, the auditor request surprise payroll payoff from payroll department. When the auditor requests for payroll payoff suddenly, for sure the payroll department do not chance and do not have enough time to make correction on their system. So, Auditor will see the real transaction that have make by that department. Finally, the uditor can trace the misstatement, fraud and error easily. iv. The auditor tests for fraudulent hours Other than that, the auditor also can reconcile the total hours paid in the payroll records with and independent record of hours worked. Auditor would see, if payroll record transaction is true based on the time card or not. The auditor can trace if the record keeping employee s have intention to do that fraud. v. The auditor compare pay rates with the same positions in other baseball team in the league. The auditor also should understand business nature and make comparison with another similar business nature. From that result, the auditor will know how much is exactly pay rates usually paid to the professional baseball. After done that activity, the auditor is able to identify the pay rates that put by Campos to the every level worker is it relevance or not. vi. The auditor examines the large payroll checks. Last steps, that auditor use to discover the fraud is by examine the largest payroll checks out. The auditor reconciles the checks between the payroll record, time card, and all relevance data. Auditor would see which one fictitious transaction that has been made by Campos.

Political Parties in the American Revolution

By the beginning of American Revolution, the 13 Colonies already had a profound experience of own political living. Such brilliant personalities as Benjamin Franklin, Patrick Henry, Samuel Adams and Thomas Paine, later becoming Founding Fathers of a new nation were known as original philosophers, lawyers and politicians   far behind the Colonies. Each of them, naturally, had his own idea of principles, upon which a State should be grounded and this lead to many years of debate, in which modern American political system was born. Most of them were followed by groups of supporters, who formed that, what later became fractions and political parties. In this paper I will investigate the origins of political parties in American Revolution and how their political concepts have been influenced by the views of their founders. The first matter, which has been debated by political fractions regarded the most basic question: whether to struggle for independence or not. On this grounds the colonists separated themselves into the Revolutionists (Patriots), the Loyalists and the Neutrals. Patriots included a wide range of social groups, united by the idea of independence. The minority, estimated about 15-25% of the population kept supporting the British rule[1]. They were typically older, than the Revolutionists and were known for their conservatism, as well as recent immigrants from Great Britain. After American victory in the War of Independence, some of the Loyalists moved to the neighboring British colonies of Quebec or Nova Scotia. However, Patriots and Loyalists can not be yet called â€Å"real† parties. Associated essay: What Led to the Rise of Political Parties in the 1790s Essay The first separation of the Founders themselves to distinct groups, struggling against one another, has happened at the ratification of the Constitution. The basic division was into Federalists and Anti-Federalists. Articles of Confederation were signed separately by representatives of each State and initially nothing, but a broad confederation of independent states was meant as a form of state structure for the USA. However, the most influential Founding Fathers, including military leaders, such as George Washington and politicians, such as Franklin, quickly came to understanding, that confederacies is a too weak form of state system, which would likely lead to further conflicts between separate states. After Shays' Rebellion Washington came to understand, that the Government can not be effective under Articles of confederation. Those could not satisfy their demands, and the federalists believed, that a new document, specifying basic grounds for a State must have been introduced. So, the Federalists started advocating a closer union with stronger powers of central government. And these were the Federalists, who proposed a project of the Constitution. To gain public support the Federalists issued that, what is now known as â€Å"Federalist Papers† and has been actually called simply â€Å"Federalist†. The writing included a series of 85 articles in support of Federalism with philosophic, politic and legal explanation of it’s benefits, authored by Madison, Hamilton, Burr and John Jay[2]. The Anti-Federalists included much less known representatives of lower classes, fearful, that stronger government would lead to hegemony of rich plantation owners and wealthy people. They pointed, that Articles of Confederation was a sufficient and effective document and the Constitution was simply unnecessary and dangerous for principles, upon which the American Revolution has been grounded. Under their opinion, that centralization would lead to abolition of freedom and corruption. Notably, Patrick Henry opposed the Constitution in his speeches, accusing Federalists of intention to make President an actual King. As he noted: â€Å"The Constitution is not an instrument for the government to restrain the people, it is an instrument for the people to restrain the government — lest it come to dominate our lives and interests.†[3] Anti-federalists also strongly opposed the idea of Federal Court, declaring, that it will turn into a body of oppression and make local governments dependant on the will of the centre. Same as Federalists, the Anti-federalists tried to influence public opinion by their articles, issued under pseudonyms such as Brutus or Federal Farmer. Contemporary historicists gathered them into a collection, sometimes referred as â€Å"Anti-Federalist Papers†. Opposition appeared to be so strong, that in North Carolina and Rhode Island it managed to take over the public opinion and block ratification of the Constitution. Only the establishment of new governments allowed to adopt Constitution in those states. However, the opposition has not put up with the victory of Federalists, and their massive protests, led by Judge William West almost resulted in a civil conflict[4]. However, victory was on the side of Federalists, to a great extent due to Washington’s authority. As the first President said: â€Å"Constitution is a guide, to which I never will abandon† After weeks of fierce debate an accord, known as â€Å"Massachusetts compromise† has been signed between Federalists and Anti-Federalists and a recommendation has been included to the Constitution, that it must have been amended by a Bill of Rights. As the Constitution has been passed and became operative, both movements were so exhausted, that they started to decay. A new wave of Federalism emerged, based on the based policies of Alexander Hamilton, who stressed the necessity of strong national government and protectionist economy. Together with his allies Hamilton organized a national Federalist Party, which lead John Adams to be elected President. Nevertheless, with defeat of Adams at elections in 1800, the second Federalist party also felt into disfavor, until it took exit in 1821. The Anti-Federalists continued to advocate strict-constructionism and popular rights and was finally transformed into the Democratic-Republican Party of Thomas Jefferson[5]. The adoption of Constitution and early political of America has been characterized by sharp discussion and struggle of opinions. From the historic perspective, it is impossible to say, that Federalists were winners and Anti-Federalists were losers. Both parties made an outstanding contribution to the legal base of the USA – the Federalists by the Constitution, and the Anti-Federalists by the Bill of Rights. Therefore, it is possible to speac of normal democratic process, where every opinion is taken into account. SOURCES USED 1. Howard Zinn, A People's History of the United States: 1492-Present, Harper Perennial (Reprint edition), 2003 2. T. H. Breen, George M. Fredrickson, and R. Hal Williams, America, Past and Present, vol. 1 (until 1865), 8 ed. Longman, 2006 [1] Howard Zinn, A People's History of the United States: 1492-Present, Harper Perennial (Reprint edition), 2003, p.-243 [2] T. H. Breen, George M. Fredrickson, and R. Hal Williams, America, Past and Present, vol. 1 (until 1865), 8 ed. Longman, 2006, p.-190 [3] Howard Zinn, Ibid, p. 246 [4] T. H. Breen, Ibid, p. 201 [5] Supra Note, 203