Stopping by on a Snowy Evening Essay Example for Free

Stopping by on a Snowy Evening strainChoose a poem in which the creation of mood or atmosphere is an important feature. Show how the poet creates the mood or atmosphere, and discuss its importance in your appreciation of the poem as a whole. A reflective mood is created in the poem stopping by woods on a snowy evening by Robert Frost. The poem is about man who stops by some woods on a snowy evening. He takes in the kind scene in near silence and is tempted to stay for longer entirely acknowledges the obligations he must keep. He also mentions the distance he faces before he can to sleep which by the language used in the poem sleep actually suggests death. At first the poem gives the impression that it is simply describing a man who is on a journey and quietly stops to observe the winter weather but through the writers techniques of word excerption and structure. It becomes apparent that the poem is about his inner feelings towards the place rather than just a description. Th e mystery surrounding this quiet place causes the poet to stop and reflect on his life.The quiet or reflective mood of the poem is set firstly, by its simple verse structure and close rhyming scheme. The poem has a well-heeled rhythm almost like a nursery verse even stresses on each filiation and the a,a,b,a rhyming scheme creates a very relaxed atmosphere. This is beef up by the poets use of literally simple words throughout the poem and short, simple sentences. On the surface the poem seems to be simple but the connotations of the words are actually quite complex. The weather and timing of this stop are both significant. It is snowing heavily, with the woods filling up with snow.This creates an image of the poet losing his tracks and becoming covered in a blanket implying that he wishes to rest here subtly suggestion death. The fact that the poet stops here on the darkest day of the family (the day with least hours of sunlight) seems to reflect the poets mood of darkness. Th e poem develops elements of oddness about the poet stopping in this location. As the poet describes how his ply must think it unmatched to stop without a farmhouse near implies that the isolated location is not a usual place for the horse and the poet to stop.This again is reiterated in stanza three by the horse giving his harness bells a shake in almost a cry out for the poet to hurry up and get moving. However this behaviour of fate by the horse is answered by the poet taking in the scenery and describing the peaceful scenery of sweep of easy wind and downy flake. The contrast mingled with the bright sound of the bells and the implied quietness of the easy and downy reflects the tension between motion and rest which lies at the heart of this poem. Stopping at this location gives the poet the endangerment to forget about everyday life and causes the poet to reflect on his own life.This therefore highlights the major conflict in the poem as the poet wants to stay in the woods b ecause it is peaceful place and there are no responsibilities in the woods. Describing the woods a lovely, dark and deep again illustrates his fascination towards darkness and the trust of wanting a deep sleep- which both re give up death. However the pull outside the woods such as promises to keep and the repetition of the last line And miles to go before I sleep suggests the poet is on stopping at the woods for a momentarily break from a busy and highly trusty life.The main conflict of the poem is the pulls between life and death. The poet describes this complex topic very well by using a simple writing style, rhyme and words which all help contain the poets mood and emotional state. The poet does not state points explicitly he rather leaves subtle traces of this remarkable designer through word choice and metaphors. The repetition of the last sentence is a fitting conclusion for the poem as it allows the reader and the poet to consider the past and the present as well a life a nd death.

Auto biography of a Tree Essay Example for Free

Auto biography of a Tree EssayI am a tree, tall and imposing, standing all wholly near the campus of a temple. My life is ever so inte anticipateing as, I see a huge spectrum of society, funny gestures of hatful, and hear all kinds of conversation of the devotees who broaden by me. I was not always so huge. As is true of all living worlds I was also a long judgment of conviction back, a young sapling with this huge tree within me.At that time I looked fresh and beautiful as all other beings who are young, but, at that time I was of course not so imposing. This is what I become seen virtually life that, every stage has something good about it. I understand that, I am a peepal tree which just grows anywhere and everywhere. Ever since I was young, I remember several people coming to my root and worshipping me.They would light an earthenware lamp, and effect it near my root, say their prayers and go away. This was a quotidian ritual which scores of people followed at my ro ot ever since I can remember. As I started growing up bigger and bigger, the temple authorities put a two feet wall like boundary around my trunk.This was done to protect me from being destroyed by crowds who thronged to me. Since I am near a temple, I have always had the pleasure of a lot of caller daily and, the great honour of being worshipped by scores of believers every day. Now, I am a full grown tree, and that two feet wall has been converted into a broad broadcast all around me, with my root out of sight, and the trunk also somewhat covered from vision. Here on the platform people sit and say their prayers and relax. At times they also consume their temple prasad while sitting on this platform.Oh, what a grand feeling it is to be so loved and cared for and, above all, being so honoured and respected. This honour is given to me as, I understand now that, a section of the Indian society considered me a sacred tree to be worshipped. This is wherefore there is so much hype about me and my kin. As I stand here, near a temple, I never ever feel lonely(a) I get all sorts of company throughout the day, so, where is the scope of feeling lonely. Early in the morning the temple is undetermined at 6 a.m. It is cleaned and washed so, I get the company of people who clean the premises.They come to me also and broom the area around me, wash the platform and I am trim and neat to welcome my guests for the day. After the temple is cleaned there is a pooja, and from 7 a.m. devotees start pouring in, and the temple bells start go and breaking the silence of the night. Devotees continue pouring in the temple right from 7 a.m. to 10 p.m., when the temple closes.These long hours of the day, there is no chance of my acquiring bored as, I have the company of so many people moving around the area. Even though I am completely, a lonely tree but, my life is full of thrill and excitement, as I get lots of, and variety of company. This in turn is an added honour for me th at, while my friends have the company of trees only, I have the company of human beings who talk and walk and discuss matters to make my life more lively and enjoyable. I often wondered to myself as to why there is so much of greatness thrust upon me, though I am just a tree like any other.Yes, here is the catch, I believe I am so revered because I am considered by the Hindus, a religious sect as a holy tree, an prosopopoeia of their God. Aha this makes me feel proud of myself and I am prone to thank God for this birth in which I get honour, respect, love and care. What else could any living being aspire for. I and my honour are further enhanced as, I stand near a temple of God. Now, all my anxiety is put to rest as, I have learnt that I am also here to be worshipped just as God himself. I stand here alone yet in great company of human beings.My life is just wonderful, I pray to God that HE grant such a wonderful and eventful life to all humans. One thing I forgot to tell you all, about my life. When people come and sit on the platform around me, I also get a lot of information about mans world. I hear scandals, I hear about murders, thefts and what all evils that cost in this mans world. At times I also get to hear small children saying lovely words to their mothers and, seeing the mothers cajoling them, I feel what a beautiful life men have.Thus to add to my experience of life, I have come to know a lot about human beings and their lives. Their lives are also full of pleasures and disappointments. It is not that men only enjoy as, most of us lesser beings seem to feel. Men also have their own problems. So, to add up Id say my life is a pleasure and a rich experience.

Home Schooling: Advantages and Disadvantages

understructure Schooling Advantages and DisadvantagesIntroduction base conditioning refers to the concept of giving the kids a formal pedagogy without sending them to schools and teaching them within the comfort of the home. It involves making a few ad exclusivelyments and the teacher in home schooling, whether it is a boot or external help must be aw atomic number 18 of all the advancements in the knowledge base of commandment to ensure that the churlren who are being home schooled get good education to place them well in the society. An an another(prenominal)(prenominal) consideration would be the adaptability of the children to the societal norms particularly when they are confined to the comfort of the home and fellow interaction whitethorn be hindered. The various pros and cons are discussed in this report.Pros of home schoolingWhile the concept of home schooling is relatively parvenu as compared to the traditionalistic context, there are many studies which prove that homes schooled children score graduate(prenominal)er in their SATs than their counterparts from public schools. In fact, the Ivy-league colleges save started opening up their doors to these home-schooled children as they realise their value. class schooling provides children with a flexible schedule to learn and can be tailor-made to fit the learning pace of the child. Home schooling for children with special(prenominal) inevitably is beneficial as the child can learn in a comfortable and known environment and thus the focus shifts from the anxiety of companionable interaction to the process of learning in the younger stage of life when the child can absorb the most knowledge. However, home schooling is not just for kids with special needs. Other children can also benefit from it.Home schooling allows better control over the childs time, thus freeing them up for cultivating other hobbies like music, dance, writing and sports. It allows the child to break free of the comp ulsion of assignments and allows for much experiential learning. The child can have access to the learning material through all areas of the home and thus experience freedom in gaining theoretical and practical knowledge. Many schools do not make children ready for the real world, they just follow a set textbook. However, with home schooling and with the technology bringing us vast amount of information on demand at the flip of a button further facilitates this process. This freely available information and the vast array of online courses designed specially for the child allows to bring down the cost of education while simultaneously increasing the quality of education. Home schooling also affords for bringing in knowledge about religion, family history and the likes to the children which whitethorn not be offered as courses in many schools.Home schooling also caters to the parents wish to be able to supervise the childs learning process much closely, understand the strengths a nd weaknesses of the child, and develop the child in their own specific way. Home schooling retains the natural curiosity of the child to the process of learning and gets rid of the compulsions set(p) down by schools.The child has freedom to choose what he likes and thus home schooling keeps the kids engaged. The control over the childs schedule also allows the family to engross travel trips together at most times of the year to complement the childs learning about separate cultures and thus raises more tolerant and well-informed individuals. The main benefit about home schooling is the the one to one student teacher ratio ensures that the child has attention dexterous towards him all the time. This situation is not possible in public schools and the needs of the child often go ignored.Home schooling also protects the children from bullies, teenage peer pressure, unhealthy competition. It is also beneficial in the case of teenage girls who are prone to worry about fitting in with the rest of the people and by-line trends and fashion. This takes away their attention from the main element of learning. Home schooling also benefits the families which have to keep relocating very often due to work or otherwise. The kids whitethorn face problems with moving around very often and home schooling gives them a buffer against this. This brings in more stability to the learning process of the children.Home schooling also saves time for the children. With focused learning, the children can accomplish more in the same time while the school curriculum tends to go at a slower pace to accommodate all the children in the classroom. Also, not having to adhere to rigid timings of waking up and rushing to school is a positive. The children come up more at ease while not having to be burdened with unnecessary written work and can focus on developing their other interests. It is no strike to know that children learn the most from the people they are surrounded with. A child ma y talk to his classmate in school and learn to be around people but they may pick up values which are not desirable to their parents, religion or culture. To keep such a conflict the kids can be homeschooled. Social interaction for kids arranged through hobby classes will ensure their fast academic submergence and also satiate the need for social interaction. The kids who are homeschooled also generally interact with children from a much wider age group, thus instilling maturity and new thought processes, whereas the schoolgoing kids usually interact with people from their same age group. This leads to a holistic development of children.Cons of home schoolingWhile home schooling has a many merits it also entails certain downsides. To start with, the home schooling model of learning means that the kids are home with their parents most of the times. This may cause the parent child relations to get strained as they are together most of the time. Also, parents may not find adequate t ime for teaching the child all that should be taught and the process of learning may develop gaps. The child then grows up with certain beliefs which may not be true or may be partially correct. Such a world view is damaging to the childs psyche in the future. In many cases, when the parents are too rigid about the material they should use or the course they should follow, they may miss out on incorporating the recent trends in the field and hence limit the knowledge that the child gains from home schooling. Absence of a formal curriculum may also lead to unorganized learning. These formal curricula at schools are developed by professionals who are trained in the field and understand the child needs and psychology on a wider scale. Ignorant parents will divest their children of the benefit they may receive when trained with such material.Another matter of concern with home schooling may be that the childs education may not receive the legal and societal acceptance it deserves. Peo ple tend to look at homeschooled children as lacking social skills and the kids may not get a recognition for their education while applying to college for further formal education. It may become difficult for the child to find acceptance in these cases, nuisance their chances of succeeding. The homeschooled kids may also not benefit from healthy competition which inspires them to break their limits and achieve success to their maximum potential. Also, learning in schools gives them collective knowledge. The children learn from their peers and it shapes their ideas and personality. Home schooling entails being around the same set of people though the major part of their day and hence the skill of thinking from different perspectives may get minimised and opinions may become biased as the children tend to carry forward the beliefs of their parents and tutors. This can lead to a narrow mindset.Home schooling may also mean that children can miss out on sports events with their peers. Although they may still be a part of sporting activities, they miss out on a competitive sporting events where they get to forge strong bonds with their peers. These kids may also miss out on handling high pressure situations, surprise quizzes and other such events which leads to their emotional development. Not learning to properly interact in a group can result in behavioural and social issues. They might face problems following the laid down norms as they have been exposed to an environment wherein they are free to act as they want. They may have issues with sharing, may demand personal attention from people, and may become distant. Children may even dread participating in social events and would rather stay in the comfort of their home. Parental overinvestment in the child can cause them to fret over the childs actions, decisions and behaviours and this type of helicopter parenting may lead to the the children not becoming fully independent. The parents have to be very cautious that their kids stay free to choose for themselves in this environment.Children going to schools share common experiences with their peers. School gives a chance for field trips, proms, shared projects which teach the child to trust others and understand their emotions. These common experiences become a way for children to form lifelong friendships. While it may be possible to share experiences with a sibling, knowing and interacting with people from the other cultures always benefits by broadening a childs mindset.Experience from individual who was home schooledTwo cousins of mine were home schooled, not just through school but also through college. The involvement of parents was also very high along with a tutor employed to formally teach them the curriculum. When they grew up, they were imparted working knowledge by their father who is a businessman. This gave them practical knowledge in the field and also exposed them to interacting with business partners. The kids were also ta ken to participate in various treks and went camping with other kids their age. The home schooling provided them with undivided attention and dainty theoretical knowledge which was then supplemented with occupational skills in their free time. The legal issues of their education not being recognised were overcome with correspondence examinations and online courses. These certifications further gave them a chance for organized learning and got them the recognition for their knowledge. The absence of peer learning was never felt to be too huge as they interacted with the neighbourhood children. Today, they are both very well placed in the society and doing very well in their chosen areas. Home schooling also gave them freedom to adopt unconventional subjects and not be rigid about subjects they wanted to learn. This has broadened their horizons and the vast amount of knowledge they gained about diverse topics is colouring their decisions today, which turn out to be as sound as anyon e who has had a formal education through the traditional channels.ConclusionWhile home schooling has both pros and cons for children, it should be deliberated upon by parents whether they have the appropriate means and methods to give their children a comprehensive education at home or if the children need to go to school where they can be taught by a trained faculty. All the options available must be weighed in before jumping into any decision. Even if the children go to school, it is necessary for parents to take adequate interest in their learning and development to ensure that they are on the in good order path and are learning the right things in the right way.RefsLisa RiveroMitchell Stevenshttp//school.familyeducation.com/home-schooling/parenting/29861.html

Introduction To Mechatronics System Engineering Essay

Introduction To Mechatronics System Engineering EssayMechatronics is a word originated in Japan in 1980s to de none the com storeation of technologies which go in concert to produce industrial robots. The word, mechatronics ,is composed of mecha from mechanism and the tronics from electronics. In other words, technologies and developed products lead be incorporating electronics more than and more into mechanism, advertly and organically, and making it impossible to tell where one ends and the other begins. According to the Mechatronics forum, UK a formal definition of Mechatronics is the synergistic integration of Mechanics and mechanized Engineering, Electronics, Computer technology, and IT to produce or enhance products and clays. W.Bolton defines mechatronics as A mechatronic scheme is not further a marriage of electrical and mechanical systems and is more than just a cover system it is a complete integration of all of them. A graphical re give wayation of mechatronics, as shown in figure 1, illustrates integrated and inter-disciplinary approach of nature.3.PNG act 1 Graphical representation of mechatronicsEven though many people believe that the presence of mechanical, electrical, electronic components, and computers guard a system mechatronics, others do not feel the same as there is nothing wrong with the individual identity. Hence , the term mechatronics should be employ to represent a different marrow , namely ,a human body philosophy, where mechanical, electrical, electronic components, and IT should be considered together in the build stagecoach itself to obtain a compact, efficient, and economic product rather than designing the components sep atomic number 18tly. A mechatronic engineer must be able to design and select mechanical devices, sensing elements, and actuators, analogue and digital circuits, micro addressor-based components, and control devices such as logic gates to design modern systems.ELEMENTS OF MECHATRONICS SYSTEMVar ious elements in typical mechatronic systems be shown and be described here under.Actuators and SensorsSignals and conditioningDigital logic systemsSoftware and Data achievement systemsComputers and Display devices.Actuators and SensorsSensors and actuators somely come under mechanical systems. The actuators produce motion or ca ingestion some action. The sensors detect the state of the system para chiliads, scuttlebutts and proceedss. The mingled actuators use in mechatronic system are pneumatic and hydraulic actuators, electro-mechanical actuators, electrical motors such as D.C motors, A.C motors, stepper motors, servo motors, and piezoelectric actuators. (Onwubolu, 2005) The various type of sensors employ in mechatronic system are linear and rotational sensors, acceleration sensors, burden, torque, and pressure sensors, flow sensors, temperature sensors, law of proximity sensors, light sensors.Signals and ConditioningThe mechatronic systems deal with two types of port end and conditioning input and output. The input devices receive input signals from the mechatronic systems via interfacing devices and sensors, and then send to the control circuits for conditioning or adjoining. The various input signal conditioning devices used in mechatronic system are discrete circuits, amplifiers, analog-to-digital converters, digital-to-digital converters. The output signals are send to output/ peril devices through interfacing devices. (Bishop, 2002, pp. 1188-1195)Digital logic systemsDigital logic devices control overall system operation. The various digital logic systems are used in mechatronic system are logic circuits, micro restrainers, programmable logic ascendances, sequencing and timing controls, control algorithms. (Onwubolu, 2005)SoftwareAndData acquisition systemsDigital logic systemsSignalsAndConditioningActuatorsAndSensorsComputersAndDisplay devices double 2 Elements of a mechatronics systemSoftware and Data acquisition systemsData acquisitio n system acquires the output signals from sensors in the form of voltage, frequency, resistance etc and inputting into the microprocessor or computer. Software is used to control the acquisition of data through DAC board. (Bishop, 2002, pp. 1150-1188) The data acquisition system consists of multiplexer, amplifier, register and control circuitry, DAC board.Computer and Display devicesComputers are used to store large number of data and process further through software. Display devices are used to institutionalise visual feedback to the user. (Onwubolu, 2005) The various pomposity devices used in mechatronic system are LEDs, CRT, LCD, digital displays etc.STAGES IN DESIGNING MECHATRONICS SYSTEMSThe design process consists of the following stages present1 inquire for designThe design process begins with a need. Needs are usually arise from dissatisfaction with an existing situation. Needs may come from inputs of operating or divine service personal or from a customer through sales or marketing representatives. They may be to reduce cost, increase reliability or performance or just change because of public has become bored with the product. (W.Bolton, 2003)Stage2 Analysis of riddleProbably the roughly critical step in a design process is the analysis of the problem i.e., to find out the true nature of the problem. The true problem is not always what it seems to be at setoff glance. Its grandeur is often overlooked because this stage requires such a depleted part of the total time to create the final design. It is advantageous to define the problem as broadly as possible. (W.Bolton, 2003) If the problem is not accurately defined, it will lead to a waste of time on designs and will not fulfil the need.Stage 3 Preparation of specificationThe design must meet the required performance specifications. Therefore, specification of the requirements needs to be prepared first. This will state the problem definition of special technical terms, any cons set upts pla ced on the solution, and the criteria that will be used to evaluate the design. Problem statement includes all the functions required of the design, together with any desirable features. The following are some of the statements about the problem-Mass and dimensions of design.-Type and present of motion required.-Accuracy of the element.-Input and output requirements of elements.-Interfaces.-Power requirements.-operating environment.-Relevant standards and code of practise, etc. (W.Bolton, 2003)Stage 4 extension of possible solutionThis is often known as conceptualisation stage. The conceptualisation step is to experience the elements, mechanisms, materials, process of configuration that in some combination or other result in a design that satisfies the need. This is the key step for employing inventiveness and creativity. (W.Bolton, 2003)A vital aspect of this step is synthesis. Synthesis is the process of victorious elements of the concept and placement them in the straight-l aced order, sized and dimensioned in the proper way.Stage 5 Selection of suitable solution or EvaluationThis stage involves a thorough analysis of the design. The evaluation stage involves detailed calculation, often computer calculation of the performance of the design by using an analytical method. (W.Bolton, 2003) The various solutions obtained in stage4 are analysed and the most suitable one is selected.Stage 6 Production of detailed designThe detail of selected design has to be worked out. It might see required the extensive simulated service testing of an experimental model or a full size prototype in order to determine the optimum expand of design. (W.Bolton, 2003)Stage 7 Production of working drawingThe finalised drawing must be properly communicated to the person who is going to manufacture. The communication may be oral presentation or a design report. Detailed engineering drawings of each component and the assembly of the tool with complete specification for the manuf acturing process are written in the design report. (W.Bolton, 2003)Stage 8 Implementation of designThe components as per the drawings are manufactured and assembled as a whole system. purposeA chocolate dispensing machine has to design using Mechatronic design methodology. The machine is to be used in the university campus. The machine should offer the coffee of user re blood analogous latte, cappuccino, black and expresso. The machine use real coffee beans and milk for this process. The machine should identify the cupful size for the particular choice and has to detect and intimate the missing and the wrong size of cup to the user.CONCEPTUAL DESIGNA vital aspect of this stage is synthesis. Synthesis is the process of taking elements of the concept and arranging them in the proper order, sized and dimensioned in the proper way. Outline solutions are prepared for various possible models which are worked out in sufficient details to indicate the pith of obtaining each of require d functions. This is the structure of creating high- aim for the system.USER REQUIREMENTSThe machine is to be used on a university campus. The machine will cristal the user choice of ingredients e.g. with or without sugar and should offer the choice of latte, cappuccino, black and expresso. The machine will use real coffee beans and milk.Use two sizes of musical theme cups- large for latte and cappuccino and diminutive for expresso. Cups will be put in position by the customer.Missing or wrong size cup has to be detected.The machine should accept only 2, 1, 50 pence moves and the cost of coffee will be 1.50p. Change should be accomplishn automatically.The cost of machine should me not more than 2000.The time to display mint is less than 2 seconds and time to make coffee is maximal 30 seconds.The dimension of coffee machine is 0.5 meter* 0.5 meter* 1 meter.Indication for system fault, system needs service and if the coins in the box attains maximum level.Digital display while pr ocessing is being carried in each stage to easily understand by the user so that he wad communicate easily.It should be designed in such a way that machine should give an output signals when ingredients are empty and allow to refillEase of maintenanceThe outer model of the coffee machine is shown infra2.PNGFigure 3- coffee vending machineThe designing of coffee machine can be classified as, self-locking coin management systemAutomatic dispensing of coffee.AUTOMATIC assume MANAGEMENT SYSTEMThe automatic coin management system should recognize coin, sorting of coin, change dispensing and the control of the associated human-machine port wine. To detect the coin, the coin thickness and weight has to be considered. Since the machine will accept only 2, 1 and 50 pence the coin has to be detected properly by style of proper detection method.After the detection the coin has to send to their respective bin for storage. If the coin 2 is inserted then change 50 pence has to be given auto matically. In the display, respective value of coin or total value of coin is displayed. In the coin management system, the thickness of the coin, weight of the coin and the diameter of the coin are taken in to consideration. The table below will give detailed description of the following coin.CoinsThicknessWeightdiameterImage of coin22.50mm12.0gram28.4mm3.PNG13.15mm9.5gram22.5mm1983_REV.JPG50p1.78mm8.0gram27.3mm50_PENCE_1982.JPGTable 1- coin properties (British coin properties, 2010)The probabilities of inserting coins in the machine are follows1 + 50p50p+50p+50p2 Return 50p50p+2 Return both the coins pseud or counterfeit coins Return the coinThe coins are collected in their respective bins. If the bin attains 180 coins the indication has to be made and if the coins in the 50 pence bin sop up less than 10 coins the indication is made for the operator.The size of 2 collecting bin should be 50 cm (200*2.5mm=500mm) in prime the sensor is placed in bin at 45cm (180*2.5mm=450mm). The size of 1 collecting bin is 63cm (200*3.15mm=630mm) in height the sensor is placed in bin at 56.7cm (180*3.15mm=567mm). The size of 50 pence collecting bin should be 35.6cm (200*1.78mm=356mm) in height this bin has two sensors to indicate maximum and minimum number of coins, maximum level sensor is placed at 32cm (180*1.78mm=320mm) and minimum level sensor is placed at 1.78cm (10*1.78mm=17.8mm).Consider if the machine has to accept 2 coin means, first the coin is to be inserted, and then the sensor S1 senses the coin and activates the thickness and weight detector. If the detector detects 2 coin means the solenoid V1 and V2 are not energised but the solenoid V3 is energised which make the pivotable gate G3 to point towards the 2 bin. Then the solenoid valve in the 50 pence bin energised to return the change. The schematic representation of coin management is shown in figure 4. cut in COINaaaaase50 pence bin1 pound binaaaaaa S1Thickness detectorWeight detectorG1V1 G2V2 G32 pound bin S2V3S3RETURN COINFigure 4- schematic representation of coin managementAUTOMATIC DISPENSING OF COFFEEThe automatic dispensing of coffee should grind coffee, fill brewing chamber, tamp smooth coffee countrys, brew coffee, detecting coffee cup, fill coffee cup and eject used grounds are to be made automatically. Automatic coffee dispensing process will trigger once the required money of the coffee has been received from the customers. Different procedures have to be followed to prepare different flavours of coffee.Expresso The coffee beans are grinded finely and 7gm of powder is used for dosage to prepare 30ml of expresso. Tamping has to be done at 134N for 2seconds. The hot water at 92 -96 Celsius at 9-10 Bar pressure and have to be extracted at 25 seconds. Small cup has to be used.Latte Expresso and hot milk at 92 degree Celsius has to be added. Large cup is used.Cappuccino Expresso and milk foam (2/3 of cup) has to be mixed large cup is used for collecting the cappuccino.Black co ffee expresso and more amount of water (2/3 of cup) is mixed and large cup is used.The cup has to be detected by means of the sensors. The two sensors are used for cup detection. To sense the small cup, the sensor has to be placed at its height. If the expresso is selected and the sensor for the small cup activated means the valve is opened to send the coffee to the cup. To detect large cup, the sensor for the small cup and another sensor placed at the height of large cup has to be activated. If not the user has to be inform in the display PLACE LARGE CUP.EMBODIMENT DESIGNPower supplySince all electronic circuits work only with low D.C voltage it needs a force play supply unit to provide the appropriate voltage supply. This unit consists of transformer, rectifier, click and regulator. A.C voltage typically 230V rms is connected to a transformer which steps that AC voltage down to the level to the desired AC voltage. A diode rectifier then provides a full-wave rectified voltage th at is initially filtered by a small capacitor filter to produce a DC voltage. This resulting DC voltage usually has some ripples or AC voltage variations, regulator circuit can use this DC input to provide DC voltage that not only has much less ripple voltage but also remains the same DC value even the DC voltage varies somewhat, or the load connected to the output DC voltage changes. The power supply unit is a source of constant DC voltage. The required DC supply is obtained from the available AC supply after rectification, filtration and regulation.TransformerRectifierRegulatorFilter230 V 5vAC DC12V 12V 12VFigure 5- Block diagram of power supply.SENSORSProximity sensorsThese types of sensors are used to determine the presence of nearby objects. They are essentially non contact two state devices which give ON-OFF outputs. The proximity sensor often emits an electromagnetic field or beam and look for changes in the field. The object being sensed is often referred to as the proximity sensors target. Different proximity sensors targets demand different sensors.inducive proximity sensorThis sensor is used for the detection of ferrous metal objects over short distances. Inductive proximity sensors operate under the electrical principle of inductance. Inductance is the phenomenon where the fluctuating current, which by definition has a magnetic component, induces an electromotive force (emf) in a target object. (inductive proximity sensor, 2008)An inductive proximity sensor has four components the induction curlicue, oscillator, detection circuit and output circuit. The oscillator generates a fluctuating magnetic field the shape of a doughnut around the winding of the coil that locates in the devices sensing face. When a metal object moves into the magnetic field of detection, eddy circuits build up in the metallic object. The sensors detection circuit monitors the oscillators strength and triggers an output signal from the output circuitry proportional to the sen sed gap mingled with probe and target. (inductive proximity sensor, 2008)This sensor is used as a sensor S1 in the coin detecting mechanism. Its range is about 50mm.Strain gauge load cadreThe load cell is an electromechanical transducer that coverts load acting on it into an analogue electrical signal. Load cells provide accurate measurement of compressive and tensile loads. Load cells commonly function by utilizing an national transmission line gauge that measures deflection. Because the modulus of the elasticity of a load cell is constant the amount of strain can be calibrated to determine the force upon the train in the load cell which is measured by strain gauge transducer.This strain gauge load cell is used because of its accuracy and its response time.This strain gauge is used for the detection of weight. By means of calculating the force the mass of the object can be identifiedSince, F= m.AWhere,F= force,m= mass A= acceleration.Mass of the coin is known, by calculating ac celeration value, the force can be found. According to the force value the coin can be detected. This strain gauge works in the range of 0-50k lbs. accuracy in the range of 0.03- 0.05%, ( load cell, 2010). It is inexpensive too. This strain gauge load cell is used because of its accuracy and its response time.Strain gauge is attached to the object or the strained element where the force is being applied. As the object is worried due to the applied force, the resulting strain deforms the strain gauge attached with it. This cause an increase in resistivity of the gauge which produces electrical signal proportional to the tortuousness (W.Bolton, 2003, pp. 36-37) .The measurement of resistivity is the measure of strain which in turns gives the measurement of force or load applied to the object. The change of resistance is generally very small and is usually measured using a Wheatstone bridge circuit where the strain gauges are connected to the circuit.Temperature sensorTemperature meas urement is needed in coffee machine to maintain the temperature of water and milk. Temperature is defined as the medium kinetic get-up-and-go of the individual molecules that comprise the system. As the temperature increases, the molecular activity also increases and thus the average kinematic energy increases. There are different sensors to measure the temperature they areBimetallic stripResistance temperature detectors (RTDs)ThermistorsThermocouplesThermodiodes and transistors.Among this in coffee machine the thermistor is going to use. The most commonly used temperature sensors are resistance temperature detector (RTD) and thermistor. Both are temperature-sensitive resistors.Thermistor, a word formed by combining thermal with resistor. Thermistor is a non-linear device their resistance will decrease with an increase in temperature, but at a much faster rate than that of RTDs. The resistance can change by more than 1000 times. As a result, thermistor can sense minute change in t emperature that is otherwise undetected by RTDs and thermocouples, (W.Bolton, 2003, pp. 43-47).Thermistors are small, inexpensive devices that are most commonly made of metal oxides such as those of chromium, nickel, manganese and cobalt. The metals are oxidised through a chemical reaction, ground to a fine powder, then compressed and subject to very high heat. These oxides are semiconductors. Thermistors can be classified into two types depending on the temperature coefficient of resistance (k). If k is positive, the resistance increases with increasing temperature, and the device is called a positive temperature coefficient (PTC) thermistor or posistor. If k is negative, the resistance decreases with increasing temperature, and the device is called a negative temperature coefficient (NTC) thermistor. NTC thermistors are by and large used in temperature sensing devices where as the PTC thermistor are mostly used in electrical current control devices.The NTC thermistor is going to u se in this coffee machine to sense the heat of water and milk. Thermistors respond quickly to temperature changes, and they have a higher resistance, so junction effects are not an issue. Typical accuracies are 1%, but the devices are not linear, have a limited temperature or resistance range and can be self heating. Compared to other sensors, thermistor have a limited measuring range, typically from -80 to 150 degree Celsius. To measure the temperature of water and milk this range is more enough.Advantage of using thermistorHigh and fast output.Manufactured in almost any shape and size.Very high degree of accuracy.Good stability and repeatability.Has the ability to withstand mechanical and electrical stress.Temperature controllerThe PID controller is used to control the temperature in the coffee machine. The purpose of using PID controller is it eliminates offset of the proportional mode and provides fast response. The three adjustment parameters here are proportional gain, integr al time and derivative time. PID controller is the most complex of the conventional control mode combination. The PID controller can result in better control than the other controllers. The PID controllers are in the main used to control the process parameters same(p) temperature, flow, etc.Level sensorThe measurement of level of the water and milk in the tank of coffee machine is very essential. There are number of devices to measure the level of the liquids in the tank. There are two methods in measuring the liquid they are drive and indirect method. Here direct method is going to use because the level if the liquid in the tank can be measured by means of float method, (W.Bolton, 2003, pp. 41-42).The most commonly used design in float type is hollow metal ball or sphere. Here there is no restriction to the size, shape or material used. The design consists of a ball float attached to a rod, which in turn is connected to the lever arm. A slider is attached in the lever is connect ed to the potentiometer. By means of this arrangement the level can be measured. The water for the machine is continuous that has to be controlled. The level in the water tank can be controlled automatically.The control system maintains water level in the storage tank. The system performs this task by continuously sensing the level in the tank and adjusting a supply valve to add more or less water to the tank. The desired level has to be set by the operator.The level transducer measures the level within the tank by using the float and potentiometer arrangement. The level transducer sends the signal which is the feedback for the control device. This feedback is compared with the desired level value to produce the required control action that will position the level control as needed to maintain the desired level. The level controller used here is PID controller. The block diagram of automatic tank-level control system is shown below.Infra red beam sensorInfrared beam sensors used for detecting the cups. Consists of a transmitter and a receiver, and the integrated amplifier can produce infrared beam. The LEDs should be properly covered with a reflective material like glass or aluminium foils on the sides to avoid the spreading of the IR beam and to get a needlelike focus of the beam. The receiver uses a sharp IR module. When the IR beam from the transmitter falls on the IR module, the output is activated this activates the relay and deactivated when the beam is obstructed. It has highly reliable performance. The operating range of this sensor is 0-6m. Operating temperature of this sensor is -20 degrees centigrade to 60 degrees centigrade. Aperture angle of infrared beam sensors is +/- 8 degrees. (sensors, 2010)SolenoidsA solenoid is a device which is used to convert an electrical signal in to mechanical motion usually in straight line. The solenoids are used in the coffee machine for various purposes like coin management, move the coffee bean in to the grinder , to open the 50 pence bin to give change when 2 coin is inserted.The two major parts in the solenoids is coil and movable iron core. The coil used here is to be DC which when energised pulls the core inside it and this result in the mechanical motion of the core. The amount of force by which the core is pulled depends on the amount of current flowing in the circuit and the number of coils. The solenoids are very cheap and its works under 24V DC.D.C takeThe DC motors are widely used in modern control system and as a final control element in positional or cannonball along control system. The D.C motor is used for the purpose of grinding the coffee beans. This motor has to be controlled. This can be done by means of closed loop control. This speed controller is done by means of pulse width modulation controllers. This has the advantage that its drives the bipolar power transistors rapidly between cut off and saturation where operation is very efficient. (B. Histand Alciatore, 1999) Feed back is used in this circuit to modify the motor speed even if the conditions are changed.Hydraulic pumpsThe hydraulic pump is used for the purpose of pumping the water and milk from the tank. The reason for using hydraulic pump is it converts the mechanical energy supplied into hydraulic energy by lifting water or milk to higher levels. Hydraulic energy refers to potential and kinetic energy of a liquid. Hydraulic pumps are the energy-absorbing machines. Since, it requires mechanical power to drive. Lifting of water or milk to higher level is carried out by the various actions of pumps such as centrifugal action, reciprocating action etc. (hydraulic pump, 2010)Power, P = = =Flow rate, Q=Power, P= pressure * flow rateThe advantage of using hydraulic systems are it is easy to produce and transmit hydraulic power, it is uniform and smooth, reconciliation hydraulic forces is easier, it is easy to maintain ,weight to power ratio is very less, it is easy to maintain, maximum fluid flow, frictional resistance is less and hydraulic systems are safe(p) and compact.GearsThe gear is used during the tamping process. The process is based on the relative position of the shaft axes and the position of the odontiasis on the wheel. For this purpose, helical gear is used in this process. Helical gears are simple modification of spur gears. A helical gear has teeth in the form of helix around the gear. The angled teeth engage smoothly than do spur gear teeth. This causes helical gears to run more smoothly and quietly than the spur gears. This type of gear is used in high-speed application. Because of high-speed, pressure is produced.Where, pressure = mass * acceleration.The selection of ball and roller bearings for gear is considered upon the following factors, they areThe load carrying capacity and the nature of the loadThe speed of shaft in R.P.MThe anticipated life of bearings.Magnitude and direction of loads.The proportion of thrust to radial load.Human machine int erface-Human machine interface is an important part to design. As this is an automatic machine and the inputs to the machine are from the user, so there should be an interface between these two. This is accomplished with the help of buttons placed on the front panel. Also the touch sensors located at the back of each button are responsible to transfer the user inputs to the machine. The LED display informs the user regarding the process and intimate any faults in the system.Push buttonsThe push button is used for the purpose of selecting the variety of coffee by the user. There are four push buttons in the machine.LED displayThe dispensing machine should be capable of outputting text signals so that the user will know the process present state through LED display. Since the machine is made to be user friendly all the process happening in the machine as to informed to the user. If the coin is inserted that has to be informed to the user. The microprocessor is used to store all the in formation that has to be displayed for the ongoing process. If suppose, milk in the empty means through the level sensor the signal is sent to the microprocessor according to that it will send the output to the display as MILK TANK EMPTY.MICRO-CONTROLLERIt is the brain of coffee machine. The microcontroller contains a microprocessor, memory, I/O capabilities, and other on-chip resources. It is basically a microcomputer on the single chip. The main purposes of using the micro-controller are low cost, versatility, ease of programming and small size. This micro controller is physically embedded in the system to perform the control functions, (Onwubolu, 2005, pp. 205-256) .The PIC micro controller is the most commonly used micro-controller. This has various features like analogue to digital (A/D) and digital to analogue (D/A) converters, timers, digital I/O ports and a serial communication interface. The temperature and flow sensor gives analogue value that will be converted to digital in the micro-controller. So there is no need for external analogue to digital (A/D) converter in this process. parleyCommunication betwee

A Definition of Audit Independence

A Definition of Audit IndependenceIndependence is fundamentally an attitude of mind for exercise of professional judgment and delineate as an abstr passage concept that is easily issue to misinterpretation. Quality of justness, objectivity, h adeptsty, and impartiality are included in the concept to characterize freedom. Independence is in any case a basic element to the reli world power of canvasors keys. However, it does not mean that an sizing upor must be free of all economic, monetary, and separate relationships to comply with license. Two aspects are c everywhereIndependence of mind.It is essential state of mind to enable an tender to give his effect or conclusion based on professional judgment with surface being affected by compromising enamors.Independence in appearance.It refers to a learning of a third party regarding the visitors freedom. Circumstances and relationships which are incompatible with freedom would organize third party and users of financi al statement to make conclusion that thither is unacceptably spirited riskinesss of scrutiniseors liberty has been impaired.An analyseed accountor should bear ons emancipation of mind except to a fault portrays to others he is independent in an audit engagement. For this to be achieved, he or she should avoid those threats to independence in order to draw in perception as very independent from third party and users of financial statements in order to them confident that the auditors reports are credible.Definition of hearers IndependenceThe concept of auditors independence is an issue that has been debated from many perspectives since the despenny of the profession.Salehi1 stated that the auditors independence has been defined by International Auditing Practices Committee of the International Federation of Accountants as The auditor should be straight forward, honest and sincere in his approach to his professional work. He must be fair and must not allow prejudice or bia s to override his objectivity. He should maintain an impartial attitude and twain be and appear to be free of any interest which might be regarded, whatever its actual effect, as being incompatible with integrity and objectivity.How has the issue of audit independence evolved?During 19th century, the initial concept of audit independence arose fundamentally in British that the unproblematic accountability of professional accountants and auditors was to take charge and safeguard investments in existing and former colonies of the British Empire by those absentee owners and they could tin professional go to different investor groups. Auditors were rigorously forbid from making investment and involving in the business that they audited. The audit independence during this era was at weak level as the background signal of professional operate could be broad and auditors were allowed to perform bookkeeping and financial statements preparation for the entities they audited.There was an economic shift from capital coming in the first place from foreign sources to capital ancestry primarily from domestic sources that led to a change in concept of audit independence during the late 19th and early 20th century. This shift colligate to the emergence of large American corporations and also a change in the understanding of nature and conclude of Business Corporation. During this time, accounting and auditing was essential to valuation of the patented interest of the corporation. There was a need to initiate periodic balance sheets to effectively distri unlesse the retained profit to proprietary interest. By this, auditors primary debt instrument shift from serving absentee ownership interest to collective proprietary interest instead. Normally, large banks or wealthy investors acted as domestic shareholders to compose collective proprietary interest. However, it tends to be more general public involved in stock ownership.The concept of audit independence was f acing another alteration during the New come up to era when Securities Exchange Commissions (SEC) being created. Standards for reporting and auditing grow been established by SEC to place effects on audit independence. As a result, primary duty of accountants and auditor shifted to professional timeworns for preparation and audit of financial statements. During this stage, objectivity and neutrality were essential concept for accountants and auditors in reporting on financial eyeshot and operation performance, rather than loyalty to a particular party.Until 1970s, the concept of audit independence has been eroded. Public accounting impregnables tend to modify objective and neutral steering and advocating clients regarding accounting and auditing matters (non-audit table services) at the time FASB established to be the independent accounting authority. With a rapidly growing business environment, large public accounting whole capable to provide wide range of business service s to their clients and the revenues derived which outpaced the traditional auditing services fees. Increasing hawkish marketplace for auditing services accompanied by complexity of international business practices led most auditors shifted from objective and neutral focus to preferable in becoming trusted advisor of client even though independence issue had been stressed by ASB of AIcertified public accountant during that period.In the mid- 1980s, internal audit activities were regarded as an opportunity area to be expanded by CPA firms for unexampled and existing clients. However, most firms encountered obstacles in rendition outsourcing services to its clients which were resistance from internal audit departments and anxiety over independence of audit committee. External auditor rendering consulting services may enhance audit tonicity because he or she would be provided with realizeable knowledge, operations and application of the audit client. Anandarajan et al.2 stated that The greater the orthogonal auditors insight into the client, the better their ability to understand business transactions and identify key audit risks. External auditor has a chance to identify and esteem the clients business issues since they involved in the day-to-day basis operations of client while they were performing consulting services. This would take advantage for subsequent quality of the audit.C. Richard3 mentioned several shipway to enhance auditor independence prior to Sarbanes- Oxley ProposalsLegal prohibition of financial interests in client companies.It has been the essential universal auditor independence principle that followed by both the SEC and public accounting profession. Elaboration of the rules and reporting structures form been formulated for professional employees of accounting firms including their direct family members to disclose any type of financial interests.Rotation of audit appointmentsSarbanes-Oxley required that individual auditors rotat e off a client on periodic basis to depress the threats to independence to happen. However, it has been objected by auditors by claiming on loss of high start-up cost associated with the initial years of audit if rotation of auditors was being enforced.Peer ReviewThis means reviewing the work of an audit firm by another auditor. It was gradually depart common in many countries.An independent auditor-appointing and fee-setting body.This would help to enhance auditors independence judgment and action by reduce the ability of client management in de callining the scope of audit and remuneration of auditors.In year 2002, the business failures of several large firms in united States such as Enron, WorldCom and the care led to authoritative accounting scandals that shock the market. Subsequently, several officials disclosed to the public that they had intentionally misled investors and this had trigger to question the role and integrity and doubt on independence of these companies au ditors. The far-reaching legislation resulted from these accounting scandals was the Sarbanes-Oxley Act (SOX) and this SOX also created Public Accounting backsliding Board (PCAOB), a professional body for the purpose of establish standards (auditing, ethical and independence standards) to police the auditors behavior. Strengthened independence rules and placing audit committee to oversee the auditors engagement are covered in the further consequences. The enforcement of SOX had alter corporate governance in United States and had a profound mildew abroad.Auditors independence was also an important concern in SOX. Section 201 list out those prohibit services to be provided by registered auditor to its clients. The list comprised of non-audit services including bookkeeping, financial information systems design and implementation, and valuation services. It is argued that auditor independence was being negatively affected by non-audit fees, supported by Enron and other scandal-ridden companies case. However, it is not guaranteed that prohibition of certain non-audit services will effectively increase auditors independence. Another important pillow slip was the independence standards previously establish by the AICPA and SEC through the Independence Standards Board has been recognized by PCAOB. It is under suspicious that whether these rules under SOX enforced were qualified to meet publics perception on auditors independence.After the enforcement of SOX rules, it is necessary to have a proper reconsideration of the concept of auditor independence. A new concept of auditors independence might arose which in favor of reasserting former objective and neutral concept to accounting profession rather than provide non-audit services to clients. Emergence of ongoing accounting and auditing scandals could be viewed as a strong evidence to instal that independent auditors are not appropriate in providing non-audit services to its clients. barely, this issue was not turn to in SOX or PCAOB independent standards.Another issue regarding audit independence was that client management may still hold the ability to influence scope of audit engagement and audit fees. Even though Section 301 of SOX has clearly specified that audit committee directly responsible for the appointment, compensation, and oversight of independent auditors, but there was no specific enforcement mechanism guaranteed that client management will not involved whether directly or indirectly in selection of auditors, ending of scope of audit and audit fees.In order for this new concept of auditors independence to be effective, two propositions are needed to be incorporated independent auditors should not subject to provide non-audit services to client.Management should be strongly forbidden by legislation in determining the scope of audit and audit fees to avoid unclear influences that management might exert to auditors.C. Richard3 stated without a transition to this concept, audi tor independence standards will most likely be primarily cosmetic and will not provide sufficient say-so that auditors are in fact independent from client management. If this happened, may lead auditors independence appears to be unnecessary and auditing will no foresighteder be trusted by third party and other users of financial statements since it unable to meet public perception on assurance.To create a entreat for audit services, auditors must convince the market of their independence and also their competence. It has long been recognized that a reputation for independence is an auditors greatest professional asset and that any negligence on an auditors part will leave them open to severe penalties in the form of, inter alia, a loss of reputation (Owens 1941, Ashley 1942, Johnstone et al. 2001).Reputation serves as a collateral bond for independence, in that the reputation of an auditor found to be less independent than evaluate will be damaged and the present value of his o r her audit services will be reduced (Watts and Zimmerman 1986).Reputation and independence of auditor is overmuch important nowadays if compared to previous year collect to many corporation scandals that happens before. There is hard to clarify and determine the auditor independence. There are 2 types of auditor independence which is independence in fact and independence in appearance. Independence in fact exists when the auditor is actually able to maintain an unreserved attitude throughout the audit, whereas independence in appearance is the result of others interpretations of this independence.The issues that happens currently in Asia ground about audit independence issues are public feels that the rendering of independence is unclear, expectation gap leads to problem of audit independence, offering non audit service will reduce audit independent, the more longer audit tenure, the more audit can resist management pressure,Definition independence is unclearThe current issue happen in Asia country about auditor independence is public feel that the meaning, the definition of independence is ambiguity. Public do not know how to identify the independence of peculiarly the new client. This auditor independence has been subject to vigorous debate in recent years due to major corporate collapses and perceived audit failures, such as Cendant, Enron, Global Crossing, WorldCom and Xerox in the United States. Which audit firm should public trusted since Big Five previously Arthur Anderson also having the problem of audit independence?Expectations GapOther than that, there is a research the auditor independence concept in Taiwan be influence by audit expectations gap literature. The expectations gap indicates differences in views on the nature and role of auditing amidst client and auditors. There is a different interpretation makes independence concept issues has arise. Financial users expect too much for auditors work, pubic will think that auditors independen ce has impair due to expectation gap. To solve this problem, to rebuild the trust of public on the issues of audit independence, a number of local and international independence pronouncements and regulations have been revised and reissued.Non Audit Services (NAS)There is a research shows that there is a significant negative relation between non audit services and the extent of client agreement with the auditor over financial reporting issues. Produce non-audit services to client will reduce audit independence.The ability of the auditors to resist client management pressure in auditor-client negotiation over financial reporting issues is important to investigate because it concerns over the issues audit quality and the effectiveness of auditors and will reduce management discretion if auditor do not have ability to resist client management pressure.The ability of the auditor to resist client management pressure in negotiations over financial reporting issues is likely to be weaker when the extent of NAS provided to a client increases. But the ability of the auditor to resist client management pressures in negotiations over financial reporting issues is likely to be increasing as auditor tenure increases.When requiring auditing in NAS, clients are less likely to agree with a Big 5 auditor, but are more likely to agree with auditors perceived by industry specialists. Because of specialist has more greater knowledge of the clients industry, specialists should have greater ability to resist client management pressure about financial reporting issues Auditor independence may be impaired when auditors pursue economic self-gain, instead of serving the public interest during auditor-client negotiation.Audit feesThe current study uses the extent of non-audit services (NAS) measured as a percentage of non-audit fees over total fees stock from the client, because non-audit fees are increasing and are often significantly high than audit fees and this has become the majo r source of revenue for most large audit firms. This argument implies that the auditors independence may be impaired when the auditor and client negotiate issues over financial statement reporting, and thus reduce the relative power of the auditor to resist client management pressure because of the auditors dependence on NAS services fees received from the client.The business community countered that annual audit fees would be increased substantially as a result of the minimum audit fee schedule especially for the small companies. They also charged that a minimum fee structure to the client which it would disagree with the principle of pricing based on free competition. Therefore, some large or more efficient firms which would not allowed charging less compared with other small audit firm.Code of Ethics for Professional Accountants and the EFAA (1998) suggest that client size of it which is measured from size of fees could raise doubts as to independence, but do not state what cons titutes an unacceptable proportion of total fees. However, the EFAA clearly states that, the total fee from one client should not exceed a certain percentage of the total turnover of the audit firm. In Malaysia, Noordin (1990) expresses his concern that a code of ethics should provide guidance to limit over-dependence on one client for revenue. The ICAEW has ruled that the size of audit fees of a major client should not exceed 15 per cent of total fees to avoid impairment of auditor independence. This 15 per cent criterion has also been the level generally used in Australia at which auditors have to consider their independent position and there is even a suggestion that the 15 per cent is too low. The Cohen Commission (AICPA, 1978) directed attention to the importance of size of audit fees as one of the crucial independence-related issues.Burton and Fairfield (1982) point out that there may be a close linkage between management assurance service and size of audit fees. As the provis ion of management assurance service increases, the auditor is likely to be more dependent on the client due to the size of the fees generated. It also seems plausible that smaller audit firms will be more dependent on the client if the size of audit fees generated is a significant proportion of its overall revenue.Size of audit firm and the level of competition in the audit services marketFurther, in a highly emulous environment, the auditor is also perceived to be less independent due to the increased likelihood of losing a client and the revenue the client generates. Thus, the adverse effects of MAS, the size of the audit firm and competition on a third partys problem of auditor independence actually arise because of the linkage of these variables to audit fees.Basically, a positive relationship means that the larger the audit firm size, the greater the auditors independence. They prove that large firms are more resistant to client pressures, thus maintaining higher audit indepen dence. In fact, it has been argued that large firms, due to their very size, may be more able and motivated to provide better audits. However, as pointed out by Goldman and Barlev (1974), one should not conclude that large CPA firms are immune to pressures from their clients. Competition among the offices of some large firms for clients may be as great as the competition among small, independent CPA firms. More to the point, the few court cases which challenge the assumption that CPA firms acted independently indicate that the use of a large CPA firm is no guarantee of its ability to resist pressures from clients, as happened with Arthur Andersen and Enron.Tenure of an audit firmAn audit firms tenure, which is the length of time it has been filling the audit inescapably of a given client, has been mentioned as having an influence on the risk of losing an auditors independence. Most writers, who discuss the relationship between tenure and audit independence, support this view. A lon g association between a corporation and an accounting firm may lead to such close identification of the accounting firm with the interests of its clients management that real independent action by the accounting firm becomes rough. Some critics invoke the vested interest argument to support the assertion that auditors might compromise their independence to gain continuing audit engagements, the prospect of raising audit fees if the client firm expands, and opportunities of providing non-audit services later. Example, Enron and Arthur Anderson has associate for 15 years and does not change any other audit firm.In my opinion, the definition of auditors independence is very subjective until today. This is no absolute answer to justify the issue. However, we, as a forgiving able to do are to rectify and amend the standard and regulation to solve the current issue. The standard and regulation are created by us and as a human is imperfect at everything. Sometimes we created the thing and did not consider the further weaknesses. We need to keep improve and rectify it while we face the cases and issues. A country used few hundred years to create and revise a better constitution. In addition, the auditing standard only used few decades to create the act and policy. We need more time to revise it to be a better regulation. Besides, the scandal or cases happened like Enron would scandalize the accounting and corporate level, but it also leave an opportunity to the standard board to revise and restrict the standard. Like the common law of the U.K., that is a lot of cases behind the law could guide the soulfulness to make a justice or correct judgment. The cases like Enron could be guidance for accounting and auditing standard board like Sarbanes-Oxley Act and Audit Oversight Board. Sarbanes Oxley Act was started to more emphasize the auditors independence and the occurrence of Audit Oversight Board was established to oversee the performance of audit team and audit co mmittee. However, sometimes the constitution and standard board are intentionally to show themselves have perform their responsibility and task instead of truly rectify the problem. The standard is like a pendulum. The best of the standard is the middle of pendulum. Sometimes a case happened and the pendulum is out of the middle, may be moved a bit to the left side. But the pendulum was shaken by the constitution and standard board compel to push it to the right side instead of push it back to the middle. Their action was more to prove themselves have performed their responsibility to bring forth the confident from the audience. If a case happened again, they would push it to the left side. Besides, the person of the constitution and standard board is being paid the high salary by government or sponsor. They need to perform something to prove their responsibility to continue to hold his or her position inside the organization and get the pay rather than rectifies the issue. As an e xample, the Sarbanes-Oxley Act had restricted the audit firms need to rotate the clients every certain period. It could increase the cost for auditors to start-up the new clients (Baker, 2005). Furthermore, the ICAEW has ruled that the size of audit fees of a major client should not exceed 15 per cent of total fees to avoid impairment of auditor independence (Noordin, 1990). This enforcement is to reduce the risk of auditors independence issue but it would restrict the revenue of the audit firms. Although audit firms are providing the professional services, it is still a profit-oriented firm. The middle of pendulum is the standard could maintain auditors independence and audit firms profit, but the revision of standard is already pushed the pendulum from left side to the right side or vice versa.Besides, the expectation gap between independence of auditors with financial report users is still occurring until today. This issue is unavoidable because the perception of audit incentive between auditors with financial report users is different. The perception from shareholders is they expect the auditors could give an assurance to the financial statements which is issued by the management. The perception from auditors is they provide the audit service to the client and the management would pay the audit fees. The audit fees are one of the issue could influence the auditors independence. This occur the contravention of interest between the auditors, shareholders and management. Although the auditor is independent, the financial reports users are eer commit the unqualified audit report and invest to the company. However, the unqualified audit report is not absolutely eliminated the risk and fraud of the company, especially the inherent risk likes going concern issue. The auditors are difficult to justify the going concern issue in the audit report because the auditors are difficult to know the internal information from management. The auditors only can provide the reasonable assurance to the clients financial statements. This is mean the auditors does not guarantee or confirm the financial statements are true and fair view and they only can provide the audit opinion based on the information from management assertion. Although this kind of clarification is stated in audit report, it is still a lot of financial report users believe the auditors could eliminate the fraud. If the company is collapsed, the shareholders would directly think that is the auditors fault and they are not independent. Furthermore, the accounting scandal like Enron already worsened the confidence of financial report users toward the auditor independence and audit report. The expectation gap to auditor independence become larger because the failure of Arthur Anderson.The audit fees are the biggest challenge to the auditors independence. In the item of professional ethic, the auditors should provide the professional audit service as primarily objective of the firms rathe r than profit orientation. The professional behaviour included independence, honest, competent and others. However, it is difficult for auditors to follow this behaviour because the nature of business. The audit firms could not survive without the profit. With the fierce competition in auditing, the auditors would intend to fulfil the client request to avoid losing a client and getting a better audit fees. The non-audit service and management audit service are one of the solutions to get a higher audit fees. These kinds of extra services could maintain the client relationship with the audit firms. Unfortunately, the accounting scandals and the labor for audit independence decrease the profitability of audit firms. The competition becomes fiercer and the independence of auditors is weakened. Besides, the size and tenure of the audit firms could affect the auditors independence. The larger firms could have the larger tenure and resistance to the management influence to the auditors i ndependence (Goldman and Barlev, 1974). Like Big 4, they always serve the bigger clients than the smaller audit firms, they seem like have more authority to negotiate the audit engagement with the clients. The losses of some clients would not strongly affect the total revenue of the audit firms, but for the smaller audit firms are vice versa. The proportion of total fees to the revenue would strongly influence the audit independence (EFAA, 1998). The smaller audit firms have the greater proportion of total fees to the revenue, but it is still have some exemption cases like Enron and WorldCom. Therefore, harmonise to the restriction for auditors independence from Sarbanes-Oxley Act, PCAOB and ICAEW, the smaller audit firms have the greater possibility to influence by the client in term of audit independence.According to the statements above, it have many issues could affect and weaken the audit independence. However, the audit independence would not influence the demand of the audit ing. The auditors independence only strengthens the reputation of the audit firms and has a competitive advantage in the audit market. The financial report users would not invest to a company that is not audited by the auditors. The agency theory could prove that the demand of audit is still necessary to the shareholders. The shareholders invest to a company and hire the employees to manage the operation and prepare the financial statements. The management would hire the auditors to issue an audit report to verify the financial statements. The information asymmetry and conflict of interest could happen between the shareholders and management. The shareholders invest a company is to get the return of their investment, but for the management is to get the higher salary. These kinds of incentives are the main issue to the conflict of interest and information asymmetry. Therefore, the audit is necessary to reduce the information asymmetry and conflict of interest between them. Furthermo re, some of the countries do not state the mandatory regulation that the companies financial statements must be audited and issued an audit report by the auditors. The shareholders mostly would request the management to hire the auditors to audit the financial statement and issue an audit report because they know the importance of auditing for their company.Moreover, the audit independence is strongly depending to the both auditors personality and management behaviour. The professional ethic and monetary incentive are the intersection between auditors and management. One of the weaknesses is the standards like Sarbanes-Oxley Act only emphasize the restriction of auditors independence and it does not emphasize the management interruption and influence to the auditors. Although an auditor has a strong independence but it could influenced by the management in term of monetary benefit to the auditor and his firm. Therefore, the current auditing standards should revise and more specify the both regulation of auditors and management to restrict the audit engagement.It seem like the auditing standards have a lot of the flaw in the current regulation, but it is the normal phenomena because the standard is imperfect same like the human. This is the reason for us to keep improve and revise the standard to become better and better. Besides, the standard is necessary in auditing because it is the guidance to the auditors to perform their competent task and provide the independent audit opinion. Although the standard is impossible to absolutely eliminate the fraud and the failure of audit independence, it could minimize the possibility and the frequency to happen the issues or cases like Enron and WorldCom. Hopefully the further exploration and rectification by standard board could improve the auditing standard and recover the confidence to the audit independence from the public.

Internet Access Essay -- Internet Web Cybespace Essays

meshing AccessIt would be helpful to provide a brief historical summary of theInternet before jumping into the different means of accessing The Net.The Internet was developed primarily by Vinton Cerf, an American reckoner scientist, in 1973 as a part of a United States Department of DefenseAdvanced Research Projects Agency project managed by American Engineer, RobertKahn. In 1984, the project was turned everywhere to the private sector and togovernment research and scientific agencies for further development. In 1993,the Internet was turned over to the public and by early 1995 access was visible(prenominal) in over 180 countries and there were over 30 million users. It isexpected that 100 million computers will be connected to the public Internet bythe year 2000.The public Internet can be accessed in several different ways througha LAN, by a host, close access or gateway access. A LAN is a Local AccessNetwork where there are a group of computers and other devices that are spreado ver a relatively limited area and connected by a communications link. Thisalso allows you to communicate with any other computer on the network. If youaccess by a host, it is usually done through a LAN or with telephone lines andmodems combined with Internet software on a personal computer. Terminal accessis usually done by a telephone line and a modem and it is used with terminal-emulation software on a personal computer. This also allows you to int...

Technological Frontier :: essays research papers

America has been a country full of optimism, perseverance, and freedom of ideas and beliefs. The frontier- a rational or physical area where much remains to be done- is a belief that has and still propels and influences America today. The technological frontier is probably the most influenced by the frontier belief. There is always room for better in technology. The technological advancements in the away 50 years outnumber the amount advancements from the beginning of age up to 50 years ago. Technological advancements have made it easier to for humans to live and adapt to their universe. Technology has expanded exponentially from the beginning of time until the 90s. In the 90s technological advancements have taken off at a higher exponential rate. For every frontier that appears to be complete, a new frontier has receptive up and is unsolved. The frontier consists of branches that have branches themselves, resembling a tree. The frontier is far from ending, if there is an ending . During this rapid technological advancement period where we are trying to fulfill that persistent-term, go about perfect technology, there have been short-term constraints in technology that have and will continue to open new branches in technology.Engineers have been trained to utter new technologies that enhance human life by designing new products and things that make life easier and safer for everyone. Engineers are obligated to use their skills, intelligence and apply their association to promote human welfare. An example of this has been the advancement of communications. Instead of carrying a letter to a family member or loved one by jog express, now one can send mail in just seconds through e-mail. This technological advancement makes it easier and better to communicate that is satisfying to humans. These advancements in the long term will have small constraints, but in the short term therere broader constraints and limits. Email about five years ago could only be ac cessed through internet service providers such as AOL, Prodigy, CompuServe, TexasNet, and institution accounts. Now email can be retrieved and sent over the internet without having these big build internet service providers. There are now services like Yahoo, Hotmail, Rocketmail, and Juno that offer free email accounts over the web for any one. Within the past few years, technology has allowed email users to send voice and video emails, which was impossible before. Email still has delays ranging from a few seconds to a few minutes when you send your email over the internet.