Artificial Intelligence (AI) and Modern Warfare :: essays research papers

Artificial Intelligence (AI) and Modern Warfare It is well known that throughout history man's favourite past time has been to make war. It has always been recognised that the opponent with the better weapons usually came out victorious. Nowadays, there is an increasing dependency, by the more developed nations, on what are called smart weapons and on the development of these weapons. The social impact of AI on warfare is something which needs to be considered very carefully for it raises many ethical and moral issues and arguments. The use of smart weapons raises many questions on the price paid to develop these weapons; money which could be used to solve most of the world's social problems such as poverty, hunger, etc. Another issue is the safety involved in the use of these weapons. Can we really make a weapon that does everything on its own without human help and are these weapons a threat to civilians? The main goal of this essay is to discuss whether it is justifiable to use AI in warfare and to what extent. The old time dream of making war bloodless by science is finally becoming a reality. The strongest man will not win, but the one with the best machines will. Modernising the weapons used in war has been an issue since the beginning. Nowadays, the military has spent billions of dollars perfecting stealth technology to allow planes to slip past enemy lines undetected. The technology involved in a complicated system such as these fighter planes is immense. The older planes are packed with high tech gear such as micro processors, laser guiding devices, electromagnetic jammers and infrared sensors. With newer planes, the airforce is experimenting with a virtual reality helmet that projects a cartoon like image of the battlefield for the pilot, with flashing symbols for enemy planes. What is more, if a pilot passes out for various reasons such as the "G" force from a tight turn, then a computer system can automatically take over while the pilot is disabled. A recent example of the use of Al in warfare is the Gulf War. In operation Desert Storm, many weapons such as 'smart' Bombs were used. These were highly complex systems which used superior guidance capabilities but they did not contain any expert systems or neural networks. The development of weapons which use highly complex systems has drastically reduced the number of human casualties in wartime. The bloodshed is minimised because of the accuracy of the computer systems used. This has been an advantage that has brought a lot of praise to the development of such sophisticated (not

Bach (Acorus Calamus) Essay

Bach or Sweet flag is thought to hold originated in Central Asia and likely autochthonal to India. found common in countries that surround the Himalayas. As a consequence of cultivation. it has spread throughout the Earth. found across Europe. in southern Russia. northern Asia Minor. southern Siberia. China. Japan. Burma. Sri Lanka. Australia. every bit good as southern Canada and northern USA. Calamus has long been a symbol of male love. The name is associated with a Grecian myth on Kalamos. boy of the river-god Maeander. In Japan. the works is a symbol of the samurai’s courage because of its crisp sword-like foliages. Teton-Dakota warriors chewed the root to a paste. which they rubbed on their faces. It prevented exhilaration and fright when confronting an enemy. In Penobscot places. the root was cut and hung up. Steamering it throughout the place is thought to bring around illness. hold besides been used as a thatch for roofs. Food and Flavouring: An indispensable oil from the rootstock is used in perfumery and as nutrient flavorer. it has a aroma reminiscent of patchouli oil. An indispensable oil obtained from the foliages is used in perfumery and for doing aromatic acetums. Insect repellant: The indispensable oil is besides an insect repellant and insect powder. It is effe hundred T I ve a tabun I n st house flies. When added to rice being stored in garners it has significantly reduced loss caused by insect harm because the oil in the root has sterilized the male rice weevils. All parts of works can be dried and used to drive insects or to odorize linen closets. Incense: The foliages and the roots have reviewing aroma of cinnamon. They can besides be burnt as incense. Medicine: In Ayurvedic system of medical specialty. the rootstocks of Sweet flag are considered to possess anti-spasmodic. flatus-relieving and anthelminthic belongingss and have been used for a figure of good grounds. Vacha is considered as a ‘sattvic’ herb which provenders and transmutes the sexual ‘kundalini’ energy. It is forms a popular redress for cough and cold and besides the other respiratory upsets like bronchitis. In natural signifier it is used as cough lozenge. Sweet flag provides assistance to the digestive system and Acts of the Apostless against flatulent gripes. indigestion. and purging. Acorus calamus depresses cardinal nervous system and is a good known ingredient in preparation for psycho-somatic upsets like epilepsy. The blues of Sweet flag drive some insects. THE PLANT Sweet flag is a perennial. semi-aquatic and fetid works. found in both temperate and sub temperate zones. It is up to 2m tall. aromatic. ensiform foliages and little. yellow/green flowers with bifurcate rootstock. Plants really seldom flower or set fruit. but when they do. the flowers are 3-8 centimeter long. cylindrical in form. light-green brown and covered in a battalion of rounded spikes. The fruits are little and berry-like. incorporating few seeds. Cultivation It’s a Hardy works found turning from tropical to sub-tropical climes. Plenty of sunlight should be available to the works during its growing and after reaping for drying the rootstocks. This species comes up good in argillaceous loams. flaxen loams and light alluvial dirts of river Bankss. The land should be ploughed twice or thrice prior to the oncoming of rains. Acorus is propagated through rootstocks obtained from earlier planting. The best clip for planting is the 2nd two weeks of June. The river or canal bank where the land is saturated with H2O is really suited for its growing. Timely weeding and hoeing to command the spread of weeds and to obtain good output is indispensable. After each weeding the turning workss are pressed down into the dirt. After 6-8 months. in December. the lower leaves turn xanthous and dry bespeaking their adulthood. The field should be partly dried merely go forthing sufficient wet for deracinating the works. The uprooted rootstock is cleaned after rinsing with H2O and cut into size and hempen roots removed. The cut rootstocks are dried by distributing under the shadiness so that the sum of oil nowadays in it is non harmed. Trade AND COMMERCE Sweet flag has been an point of trade in many civilizations for 1000s of old ages. Sweet flag forms a utile adjunct to other quinine waters and stimulations. Its domestic demand is rather big. As the production is much less in India. the internal market itself is extremely possible. Importers. purchasers within the state. processors. traditional practicians. Ayurvedic and Siddha drug makers throng the markets for procurance of this works every twelvemonth.

Using Greek and Latin Roots to Understand Words

If you recognize the Greek and Latin prefixes and affixes, youll understand the words as a whole. As someone trained in foreign languages and theoretical linguistics, I completely agree with the experts quoted in  Why your kids should learn Latin. I would add that the study of Ancient Greek stems and affixes is equally valuable. As a follow-up to this article, I would suggest that you compile a short course on the meanings of Greek and Latin stems and affixes, focusing upon their value as reading aids in English and the Romance languages. The content of this article is based on  Scientific Terminology  by expert John Hough. Rather than an introduction to linguistics, it is meant to be an introduction to Classical stems and affixes. Why Study Terminology   How knowing the etymology of  rhinoceros  will help you understand your doctors diagnoses: Sometime during the 14th century someone decided to give this mammal its present day name. The characteristic of the animal that struck them the most was the large horn that grew from its nose. The Greek word for nose is rhis, and the combining form (the form that is used when it is combined with other word elements) is rhin-. The Greek word for horn is keras. So this animal was named a nose-horn animal or a rhinoceros [...] You take a peek in your file and discover that [... the doctor] wrote acute rhinitis as your diagnosis. Now having taken this course, you know that acute just means sudden onset [...] and you know that -itis simply means an inflammation. Root Suffix Word The suffix on  please  is an  e. If you look at the word  pleas-ure, it makes sense, since removing its suffix leaves the same root as in  pleas-e. As John Hough, in  Scientific Terminology,  points out, roots rarely exist alone. They usually precede suffixes. The same is true of Greek and Latin, even if, when borrowing, we sometimes drop the suffix. Thus, the word  cell  in English is really the Latin cella, from which weve dropped the a  suffix. Not only do almost all English words contain roots plus suffixes, but, according to Hough, suffixes cant stand alone. A suffix does not have meaning on its own but needs to be connected to the root. Suffixes A suffix is an inseparable form that cannot be used alone but that carries an indication of quality, action, or relation. When added to a combining form, it makes a complete word and will determine whether the word is a noun, adjective, verb, or adverb. Compound Words A suffix combined with a root is different from a compound word which, in loose English usage, is usually thought of as just another case of root suffix. Sometimes two Greek or Latin words are put together to form a compound word. Often we think of these words as suffixes when they arent, technically, although they may be thought of as  end forms. End Forms The following is a chart of some common Greek end forms. An example is the word  neurology  (study of the nervous system) which comes from the Greek  neuro-  the combining form of the noun  neuron  (nerve) plus  -logy, listed below. We think of these end forms as merely suffixes, but they are fully productive words. A quick example in English: Backpack and ratpack contain what looks like a suffix (pack), but, as we know, pack is a noun and verb on its own. Greek Word Ending Meaning ÃŽ ±ÃŽ »ÃŽ ³ÃŽ ¿Ãâ€š -algia -pain ÃŽ ²ÃŽ ¹ÃŽ ¿Ãâ€š -be life ÃŽ ºÃŽ ·ÃŽ »ÃŽ · -cele tumor Ï„Î ¿ÃŽ ¼ÃŽ ¿Ãâ€š -ectomy cut ÃŽ ±ÃŽ ¹ÃŽ ¼ÃŽ ± -(a)emia blood ÃŽ »ÃŽ ¿ÃŽ ³ÃŽ ¿Ãâ€š -logy study ÃŽ µÃŽ ¹ÃŽ ´ÃŽ ¿Ãâ€š -oid form πΠ¿ÃŽ »ÃŽ µÃâ€° -poesis make ÏÆ'ÃŽ ºÃŽ ¿Ãâ‚¬ÃŽ µÃâ€° -scope see into ÏÆ'Ï„Î ¿ÃŽ ¼ÃŽ ± -stomy mouth (Note: breathing marks are missing. These forms and the other tables are excerpted from Houghs book but have been modified based on corrections submitted by readers.) And from the Latin, we have: Latin Word Ending Meaning fugere -fuge flee Root Suffix/Prefix Word Prefixes are usually adverbs or prepositions derived from Greek or Latin that  cant be used alone  in English and appear at the beginnings of words. Suffixes, which appear at the ends of words, arent usually adverbs or prepositions, but they cant be used alone in English, either. While suffixes are often joined to the end of roots by separate connecting vowels, the transformation of these prepositional and adverbial prefixes is more direct, even though the final letter of the prefix may be changed or eliminated. In 2-letter prefixes, this can be confusing. Among other changes,  n  can become  m  or  s  and a final b or d may be changed to match the first letter of the root. Think of this confusion as designed to ease pronunciation. This list wont help you figure out  antipasto, but it will prevent you from describing the antonym of  precedent  as  antident  or  polydent. Note: Greek forms are capitalized, Latin in normal case. Latin Prefix/ GREEK PREFIX Meaning A-, AN- "alpha privative", a negative ab- away from ad- to, towards, near ambi- both ANA- up, back again, throughout, against ante- before, in front of ANTI- against APO- away from bi-/bis- twice, double CATA- down, across, under circum- around con- with contra- against de- down, from, away from DI- two, twice, double DIA- through dis- apart, removed DYS- hard, difficult, bad e-, ex- (Lat.)EC- EX- (GK.) out of ECTO- outside EXO- outside, outward EN- in endo- within epi- on, upon extra- outside, beyond, in addition to EU- well, good, easy HEMI- half HYPER- over, above, HYPO- below, under in- in, into, onYou often see this prefix as im.Used with verbal roots. in- not; occasionally, beyond belief infra- below inter- between intro- within intus- within META- with, after, beyond non- not OPISTHO- behind PALIN- again PARA- along side of, beside per- through, thorough, complete PERI- around, near post- after, behind pre- in front of, before PRO- before, in front of PROSO- onwards, in front re- back, again retro- backward semi- half sub- under, below super-, supra- above, upper SYN- with trans- across ultra- beyond Adjective Root Suffix Word The following tables contain Greek and Latin adjectives in the form used to combine with English words or with other Latin or Greek parts to make English words—like megalomaniac or macroeconomics, to take examples from the top of the table. GREEK Latin Meaning in English MEGA-, MEGALO-, MAKRO-; magni-, grandi- big MICRO-; parvi- little MACRO-, DOLICHO; longi- long BRACHY-; brevi- short EURY, PLATY-; lati- wide STENO-; angusti- narrow CYCLO-, GYRO; circuli- round quadrati- rectanguli- square PACHY-, PYCNO-, STEATO-; crassi- thick LEPTO-; tenui- thin BARY-; gravi- heavy SCLERO-, SCIRRHO-; duri- hard MALACO-; molli- soft HYGRO-, HYDRO-; humidi- wet XERO-; sicci- dry (Xerox ®) OXY-; acri- sharp CRYO- PSYCHRO-; frigidi- cold THERMO-; calidi- hot DEXIO-; dextri- right SCAIO-; scaevo- levi, sinistri- left PROSO-, PROTO-; frontali- front MESO-; medio- middle POLY-; MULTI- many OLIGO-; pauci- few STHENO-; validi-, potenti- strong HYPO-; imi-, intimi- bottom PALEO-, ARCHEO-; veteri-, seni- old NEO-, CENO-; novi new CRYPTO-, CALYPTO-; operti- hidden TAUTO-; identi- same HOMO-, HOMEO-; simili- alike EU-, KALO-, KALLO-; boni- good DYS-, CACO-; mali- bad CENO-, COELO-; vacuo- empty HOLO-; toti- entirely IDIO-; proprio-, sui- one's own ALLO-; alieni- another's GLYCO-; dulci- sweet PICRO-; amari- bitter ISO-; equi- equal HETERO-, ALLO-; vario- different Colors A medical example of a Greek-based color word is erythrokinetics (e ·ryth ·ro ·ki ·net ·ics), defined as A study of the kinetics of red blood cells from their generation to destruction. GREEK Latin Meaning in English COCCINO-, ERYTHTO-, RHODO-, EO-; purpureo-, rubri-, rufi-, rutuli-, rossi-, roseo-, flammeo- Reds of various shades CHRYSO-, CIRRHO-; aureo-, flavo-, fulvi- orange XANTHO-, OCHREO-; fusci-, luteo- yellow CHLORO-; prasini-, viridi- green CYANO-, IODO-; ceruleo-, violaceo- blue PORPHYRO-; puniceo-, purpureo- violet LEUKO-; albo-, argenti- white POLIO-, GLAUCO-, AMAURO-; cani-, cinereo-, atri- gray MELANO-; nigri- black Numerals Here are more combining forms that are important to know since they are numbers. If youve ever had trouble remembering whether millimeter or kilometer was closer to an inch, pay attention here. Note that the milli- is Latin and the kilo- is Greek; the Latin is the smaller unit, and the Greek the larger, so millimeter is a 1000th part of a meter (.0363 of an inch) and the kilometer is 1000 meters (39370 inches). Some of these numerals are derived from adverbs, most from adjectives. GREEK Latin Meaning in English SEMI-; hemi- 1/2 HEN- ; uni- 1 sesqui- 1-1/2 DYO (DI-, DIS-) ; duo- (bi-, bis-) 2 TRI-; tri- 3 TETRA-, TESSARO- ;quadri- 4 PENTA-;quinque 5 HEX, HEXA-;sex- 6 HEPTA-;septem- 7 OCTO-;octo- 8 ENNEA-;novem- 9 DECA-;decem- 10 DODECA-; duodecim 12 HECATONTA-;centi- 100 CHILIO-;milli- 1000 MYRI-, MYRIAD-; any large or countless number Source John Hough,  Scientific Terminology; New York: Rhinehart Company, Inc. 1953.

Meaning and History of Dupont Surname

The last name Dupong means dweller by the bridge, from the Old French pont, derived  from the Latin pons, meaning bridge. Dupont is the 5th most common surname in France. Surname Origin: French,  English Alternate Surname Spellings:  PONT, PONTE, DE PONT, PUNT, DUPONTE Famous People with the DUPONT  Surname Pierre Samuel du Pont de Nemours  - founder of the famous American Du Pont familyAimà © Dupont -  Belgian-born American photographerGabriel Dupont  - French composerJacques-Charles Dupont de lEure - French lawyer and statesmanPierre Dupont de lÉtang  - French general of the French Revolutionary and Napoleonic Wars Where is the DUPONT Surname Most Common? According to surname distribution from Forebears, the Dupont surname is most commonly found in France, where one in every 707 people bear the name. It is also common in Belgium, where it ranks 20th, followed by French Polynesia (48th) and Luxembourg (62nd). WorldNames PublicProfiler also identifies Dupont as most common in France, particularly in the regions of Picardie (now  Ã¢â‚¬â€¹Nord-Pas-de-Calais-Picardie), Nord-Pas-De-Calais (now  Ã¢â‚¬â€¹Nord-Pas-de-Calais-Picardie),  and Basse-Normandie (now Normandy). Genealogy Resources for the Surname DUPONT Meanings of Common French SurnamesUncover the meaning of your French  last name with this free guide to the four types of French surnames, and the meanings and origins of common French last names. Dupont  Family Crest - Its Not What You ThinkContrary to what you may hear, there is no such thing as a Dupont  family crest or coat of arms for the Dupont surname.  Coats of arms are granted to individuals, not families, and may rightfully be used only by the uninterrupted male-line descendants of the person to whom the coat of arms was originally granted. DUPONT  Family Genealogy ForumThis free message board is focused on descendants of Dupont  ancestors around the world. DistantCousin.com - DUPONT  Genealogy Family HistoryExplore free databases and genealogy links for the last name Dupont. GeneaNet - Dupont  RecordsGeneaNet includes archival records, family trees, and other resources for individuals with the Dupont  surname, with a concentration on records and families from France and other European countries. The Dupont  Genealogy and Family Tree PageBrowse genealogy records and links to genealogical and historical records for individuals with the Dupont  surname from the website of Genealogy Today. Sources Cottle, Basil.  Penguin Dictionary of Surnames. Baltimore, MD: Penguin Books, 1967. Dorward, David.  Scottish Surnames. Collins Celtic (Pocket edition), 1998. Fucilla, Joseph.  Our Italian Surnames. Genealogical Publishing Company, 2003. Hanks, Patrick, and Flavia Hodges.  A Dictionary of Surnames. Oxford University Press, 1989. Hanks, Patrick.  Dictionary of American Family Names. Oxford University Press, 2003. Reaney, P.H.  A Dictionary of English Surnames. Oxford University Press, 1997. Smith, Elsdon C.  American Surnames. Genealogical Publishing Company, 1997. https://www.thoughtco.com/surname-meanings-and-origins-s2-1422408

The Existence Of God Essay - 1307 Words

The Existence of God Works Cited Not Included For centuries, the idea of God has been a part of mans history. Past and present, there has always been a different integration consisting of the believers and the non-believers of God. The group of those who have faith in God tend to be related to one religion or another. On the other hand, the skeptics find the existence of God somewhat puzzling and try to seek the answers through scientific methods. Even as of today with all the modern technologies and the development of sciences, we still do not have a definitive answer to the question does God exist? Among many philosophers and scholars who have tried to answer this question, we shall look upon Rene Descartes theory on†¦show more content†¦In his earlier Meditations, he claims that God may be a deceiver; he, however, concludes later that God is a non-deceiver because an act of deceit would be an attribute of moral imperfection. According to Descartes, this idea of a supremely intelligent and supremely powerful being, who created everything that exists, can not and does not come from within him who is imperfect. Moreover, this perception did not originate from the experiences of the world, nor was this drawn from the senses. Rather, he believes that this perception of God is prior to his own perception, and it could only actually arise from a perfect being. Thus Descartes concludes the only remaining option to be that this perception was innate in him. If we assume that God is perfect, then we may wonder why human beings, a creation of God, are created imperfect and liable to make mistakes? Since an imperfect creation was made by God, doesnt this mean that he is imperfect? Yet, Descartes claims that God gave humans no faculty for making mistakes, and we are constituted as a mediator between God and nothingness. The reasoning behind the justifications made by Descartes is related to free will. Descartes states that the faculty of judgement is not infinite in human beings; human error is not dependent upon God but is rather a mere defect. On the other hand,Show MoreRelatedThe Existence Of God : God1305 Words   |  6 PagesThe existence of God has been in question for as long as mankind has existed and thought logically. Many questions have plagued the human mind in regards to God, and there have been many arguments drawn with the hopes of proving the existence of a supreme being whom we know as God. The â€Å"God† question has been presented to every individual at some point in their lives. It is a topic that will bring forth never-ending questions and an equal amount of attempted answers. Many philosophers have formulatedRead MoreThe Existence O f God1304 Words   |  6 PagesIn this paper I’m going to argue that there exists only one God who is the most beneficent and the most merciful and that Blackburn’s claim for the existence of evil doesn t prove that there does not exist a God who is all knowing, all good and all powerful. Exposition:(349 words) In chapter five, Blackburn expresses his take on the existence of God. He believes that people with religious beliefs have to be evaluated â€Å"in terms of truth and falsity†. He thinks that that it is just the set of ritualsRead MoreThe Existence Of God s Existence1339 Words   |  6 Pagesidea of God. The existence of God is one of the most sought out topic that is frequently inquired. Is there really a God or is God merely a concept humans created to explain the unexplainable? And if God does exist, what makes him different from the rest of us? A well-known philosopher, St. Thomas Aquinas, introduced five proofs including the Cosmological Arguments of God’s existence, as well as explained some divine qualities that are associated with God. The nature of God’s existence is oftenRead MoreThe Existence of God1317 Words   |  6 PagesThe Existence of God For centuries, the idea of God has been a part of mans history. Past and present, there has always been a different integration consisting of the believers and the non-believers of God. The group of those who have faith in God tend to be related to one religion or another. On the other hand, the skeptics find the existence of God somewhat puzzling and try to seek the answers through scientific methods. Even as of today with all the modern technologies and the developmentRead MoreThe Existence Of God2601 Words   |  11 Pagesstatements established about the unseen and natural forces since the beginning of time. It gave rise to questions such as: Do aliens exist? Is there a world of the unseen? Life after Death and the most popular question since the beginning of times, Does God exists? And the answer is ‘yes’. Here is how I will justify my stance. Imagine yourself walking in the middle of a desert, which shows no signs of life regardless of which ever direction your eyes turn to. When, suddenly, you see something reflectingRead MoreGod s Existence Of God936 Words   |  4 PagesNot Be Afraid to Explore More Than One Religion God’s existence sometimes does not exist to certain people. When it comes to the teaching and knowledge about God many people are not aware because they have never been taught about how God appeared on the earth. I choose this topic because I was one of those people who has never really been raised around certain religion nor about the teaching how God came to be. However, I have been taught that God does exist and that his son Jesus are the reason forRead MoreThe Argument On The Existence Of God1629 Words   |  7 PagesThe idea of God has been a part of man’s history for centuries. Since time began there has been various combination of believers, and non-believers. Individuals who believes in God, belong to many different religion. Whereas, skeptics find the existence of God somewhat baffling, and have continually sought answers to His existence through scientific methods. As the world progresses in scientific, and technological advancement, the human race still face s the question of God’s existence. Many philosophersRead MoreAtheism And The Existence Of God Essay1294 Words   |  6 Pagesevident fact that God exists. Whereas some atheists would claim that the theists bear the burden of proof since they are making supernatural claims. In the following essay I will be discussing both opinions on this matter, and perhaps show how the burden of proof lies on both of them and neither of them. I will begin this discussion by defining the recurring terms during the discussion on the existence of God. Traditionally the three attitudes one could hold towards the existence of God are theism, atheismRead MoreEvil And The Existence Of God1147 Words   |  5 PagesThis essay is based on how the problem of evil attacks head on into the existence of god who is all good, all powerful and all knowing. The problem of evil is a wide area that can t be outrun easily. The concept of evil has been problematic to many philosophers. When speaking about evil, we all have the idea that is the absence of good. For some religious people, Evil has been described as a supernatural force, although for others is been described as part of the human nature. Blackburn mainly raiseRead MoreEssay on The Existence Of God908 Words   |  4 PagesPopular Arguments For The Existence Of God The Ontological Argument One of the most important attempts to demonstrate the existence of God is the ontological argument of Saint Anselm, an 11th-century theologian. Anselm’s argument maintains that God, defined as the greatest being that can be conceived, must exist, since a being that does not exist would by virtue of that fact lack an attribute that contributes to its greatness. Critics have questioned, however, whether existence actually contributes

Risks Auditors Face When Considering Management Earnings Management Pr

Questions: 1.Discuss the risks auditors face when considering management earnings managementpractices? 2.Discuss these pictures as views of the audit function? Answers: Risks that the auditors face when considering the earning management practices: The manipulation of the earnings are concerned with the fiddling or the playing with the revenues and the expenses. This is done due to the reason pf either to inflate the profits so as to show a higher amount of income and therefore, a higher earnings per share and attract investors. Or, it could be done if the company does not want to pay taxes and for this, it will have to show that the company has incurred losses or has earned a lower amount of income.(ACCA Global. 2015) The earnings management involves the following: Revenue recognition Changes in the estimates Abuse of the concept of materiality Capitalisation and deferral of the expenses Non- GAAP measures. (KPMG, 2015) Risk is defined as the likelihood of the things not going as per planned. The SAS 300 identifies the following components of risk. Inherent risk is defined as the susceptibility of mistakes or the misstatement in the balances or the transactions or the class of transactions, even there is a presence of an internal control. Control risk is defined as the presence of the material misstatement that was capable of being detected by the internal control system. The detection risk is concerned with the risk wherein the auditors extend the substantitiave procedures but that fail to detect the material misstatement. The sum total of all the above stated 3 risks is the audit risk.(University of Glasgow, 2015) The following are some of the qualities that an auditor must possess: 1. Professional scepticism: an auditor must possess some professional scepticism so that he can assess the risk and accordingly, extend the audit procedures. 2. Evaluate the accounting policies: an auditor must select and apply the accounting policies when it comes to assessing the risk of the fraudulent financial reporting 3. Assess the completeness of the disclosures 4. The audit report presented must be fair and adequate so as to bring to notice all the issues and the same must be presented and brought to the notice of the stakeholders. 5. The issues must be reported to those charged with governance Other reporting responsibilities: this includes the fact that where a fraud have occurred, the auditor must consider the other reporting responsibilities. These responsibilities could include the communication with the regulatory and the enforcement. (ACCA Global, 2015) Function of an audit: An auditor has to ensure that the financial statements have been prepared in accordance with the generally accepted principle of accounting and he further has to obtain enough evidences that the financial statements represent a true and a fair picture of the financial position of the company. He must ensure his independence when he is expressing his opinion since he is entrusted with the responsibility of giving an unbiased opinion on the fairness and the adequacy of the financial statements. Also, the auditors have to ensure their objectivity with those with the governance and fulfil their responsibility of analysing, evaluating, assuring and making the recommendations and provide the other information to the management of the entity.(AICPA, 2015) References: https://www.accaglobal.com, A. (2015). Massaging the figures | ACCA Qualification | Students | ACCA Global. Accaglobal.com. Retrieved 26 January 2015, from https://www.accaglobal.com/in/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p7/technical-articles/massaging-the-figures.html https://www.accaglobal.com, A. (2015). Massaging the figures | ACCA Qualification | Students | ACCA Global. Accaglobal.com. Retrieved 26 January 2015, from https://www.accaglobal.com/in/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p7/technical-articles/massaging-the-figures.html www.aicpa.org, (2015). AU Section 322 the Auditors Consideration of the Internal Audit Function in an Audit of Financial Statements. Retrieved 26 January 2015, from https://www.aicpa.org/research/standards/auditattest/downloadabledocuments/au-00322.pdf www.aicpa.org, (2015). Generally Accepted Auditing Standards. Retrieved 26 January 2015, from https://www.aicpa.org/Research/Standards/AuditAttest/DownloadableDocuments/AU-00150.pdf www.kpmg.com, (2015). Current and Emerging Issues. Retrieved 26 January 2015, from https://www.kpmg.com/RU/en/topics/Audit-Committee-Institute/Publications/Documents/toolkit/5_Current%20and%20Emerging%20Issues_eng.pdf

Timothy Brown Essays (392 words) - Monkeys, Chinese Culture

Timothy Brown Dr. Bryant Organizational Behavior February 25, 2016 Equity theory The equity theory is defined as measuring the relational satisfaction between other. In the video the two monkeys were put in a situation where they were fed equally at first. Both of the monkeys were fine with getting fed the same thing. The next thing the examiner did was feed one monkey a cucumber and they second one a grape. The monkeys like the grapes better that cucumbers. Since the first monkey received a cucumber instead of the grape , he or she started to react differently. The first monkey would throw the cucumber back at the examiner while the other one would continue to receive grapes . Since the first monkey was treated unequally it started to to hit the cage and throw the cucumbers. According the the equity theory, when a state of equity exists there is no tension as the situation is considered to be fair; whereas if things are unequal tension exists cause of the lack of fairness. Since one is treated unfairly, the under rewarded monkey sta rted to get angry, and the over rewarded monkey may have felt guilt. The two monkeys would fit in the self-inside category of the equity theory. Self-inside is when a person compares themselves with someone else within the organization. The angry monkey was comparing itself with the monkey receiving the grapes. As stated in the theory people will often react strongly to situations where they are perceived as inequitable. People will sometimes act in a behavior to create equality. From experience , when I saw one of my coworkers was making more money than I was even though we were hired at the same; I felt as if I needed to do something so I can be just as equal as my coworker. To try to create equality I would try to work harder than my coworker. I would often try to work harder and volunteer more than others. Eventually my supervisory recognized my performance, and I received a raise. The reason for the monkey's behavior in the video was because it felt unequal. I have also seen in the workplace when a employee wasn't treated equally; so they began to slack off in their work. Depending on the situation it could motivate individuals to behave in different ways.