A Research Study On Microbial Ecology Biogeography,...

someone who is extremely passionate and enthusiastic about biological sciences, especially in topics covering microbiology and molecular biology. I am presently working as a Research Scientist at 3-Cs Ltd, United Kingdom and I am writing to express my interest to pursue the PhD topic; â€Å"Microbial ecology: biogeography, disease dispersal and potential source of new biotech products†; because it is engaged in an integrated approach of using many interesting subjects like molecular genetics, histology, microbiology, bioinformatics etc. Going through the advert of the mentioned PhD programme, I am positive that I have the required qualities to be a successful PhD student for this programme; because along with proficient theoretical understanding of this topic, I believe that I also have a clear idea of the laboratory techniques needed to approach and complete this topic. The reason why I have chosen to study under the world renowned Bournemouth University is because of its ou tstanding reputation for scientific achievement and the advanced research facilities. I am optimistic that I will not only gain intellectual benefits from this PhD programme, but would also be considered as a strong competitor in the outside world. By completing my PhD at the Bournemouth University, I will be prepared to fulfil my personal and career objectives as I work to improve my research and developmental skills. Furthermore, I am extremely confident that working under honourable supervisor Dr. G.

Hard Times Many Symbols about Human Nature Free Essays

In Dickens’s Hard Times, there are many symbols that run through the novel. These symbols stand for much more than Just word you would come across multiple times as you read. Each symbol can mean something about human nature, human relationships, morality, and even about our society. We will write a custom essay sample on Hard Times: Many Symbols about Human Nature or any similar topic only for you Order Now Each symbol can have a different meaning to all of us. The symbols that came up frequently and that stood out to me as I read were staircase, Pegasus, smoke serpents, and fire. The first symbol that stood out to me was the staircase Mrs. Sparsit imagines. This ymbol stood out to me when Mrs. Sparsit notices that Louisa and Harthouse are spending a bunch of time together. As she notices this, she imagines that Louisa is running down some sort of staircase into a â€Å"dark pit of shame and ruin at the bottom. † I believe that this staircase represents her belief that Louisa is going to disappear with Harthouse and ruin herself forever. Mrs. Sparsit has disliked Bounderbys marriage to the Louisa and has always hoped to marry him herself. So this makes her very happy by Louisa’s action to disappear with Harthouse. Through he staircase, Dickens reveals how Mrs. Sparsit’s character is hypocritical. He also suggests that Mrs. Sparsit’s own self misinterprets the situation between Louisa and Harthouse. She misinterprets this because she ends up in shame by having an affair with Harthouse and Louisa ends up returning home to her father. The next symbol that stood out to me was the Pegasus from Mrs. Slearys circus. Mr. Slearys circus entertainers would stay at an inn called the Pegasus Arms. The symbol is inside of this inn. On the inside of this inn, the symbol is a Pegasus that is a odel of a flying horse with golden stars stuck on all over him. This symbol, the Pegasus, represents a world of fantasy and beauty from which Gradgrinds children are not a part of. There is a point when Mr. Gradgrind informs the pupils at his school that wallpaper with horses on it is unrealistic because horses do not in fact live on walls. He always taught the kids hard facts and nothing but them and to not have an imagination. The circus people however live in a world in which horses can dance and flying horses can be imagined even if they do not in fact really exist in the eal world. The name of this inn shows the contrast between the imaginative and very happy world of the circus and Mr. Gradgrind’s belief in the importance of fact and to have no imagination. Another symbol that stood out to me was the smoke serpents above Coketown. The symbol was the streams of smoke that was in the skies above Coketown. These streams are the outcome of factories and industrialization. However, these smoke serpents also represent the obliviousness of some factory owners like Bounderby. He is always so focused on making as much money and profit as he possibly can. Bounderby concludes that the serpents of smoke are a positive sign that the factories are producing and making a g prott Bounderby tails to see the smoke as a torm of unhealthy pollution because he is so concerned about making a profit. He also fails to recognize his own abuse of the hands in his factories. He does not realize how miserable and poor his workers are and is more worried about his business and himself. The final symbol that stood out to me was fire. The first time the symbol fire stood out to me was when Louisa is first introduced in Chapter 3. The narrator explains that here is a â€Å"fire with nothing to burn, a starved imagination keeping life in itself somehow. † This shows that Louisa seems she has not listened to her father’s beliefs against wondering and imagining. The fire also shows a certain kid of warmth. It is says that Louisa often stares into the fireplace when she is alone. She stares as if she sees things in the flames that others do not, like her rigid father and brother. However, there is also another kind of fire that stands out to me in Hard Times. The other time I think of fire in this novel is the fires that keep the factories running. The fire provides heat and power for machines. This shows that fire can be an example of an evil that can be used as a greater good. Through this symbol, Dickens shows the importance of imagination to show the industrialization of human nature. In conclusion, symbols can mean and represent many things in life. People use different symbols every day to represent something that they believe in. For example, many very religious people may wear a cross around their neck to show a symbol of faith Just how the Pegasus from Mrs. Slearys circus is a symbol to the people to have an imagination. How to cite Hard Times: Many Symbols about Human Nature, Papers

Effective Internal Control free essay sample

Listed below are four interbank cash transfers, indicated by the letters a, b, c and d, of a client for late December 20X1, and early January 20X2. Your answer choice for the next two questions should be selected from this list. For each of transfers a through d indicate whether cash is understated, unaffected, or overstated by the transfer and provide a brief example of what could cause the situation in which cash is either understated or overstated. a. Unaffected. b. Unaffected. c. Understated. Although there are a number of possible situations, one is that in which a check is written on the disbursing bank on the last day of December with a credit to cash, and an associated debit to some expense account so as to decrease reported profits (and taxes) for the year. d. Overstated. One situation is that in which an employee has misappropriated funds during the year, and draw a check transferring funds to the account with the shortage so as to cover the shortage. We will write a custom essay sample on Effective Internal Control or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page As of December 31, the shortage is replaced, with no reduction as yet recorded in the account on which it is drawn. Since financial investments are assets with a high degree of inherent risk, companies must establish effective internal control over their investments. a. Describe the functions that should be segregated to provide good internal control over financial investments. b. Describe two other internal control policies that should be established for financial investments. a. The functions that should be segregated with respect to financial investments are: 1. Authorization of purchases and sales, 2. Custody of the securities, and 3. Maintaining records of investments. b. Other internal controls include (only two required): Establishing formal investment policies. Maintaining a complete detailed record of investments and revenue from investments. Registration of securities in the name of the company. Periodic physical inspection. Joint control over securities, or use of an independent custodian. Preparation of a budget of investment revenue. Determination of appropriate accounting by competent personnel. 3. Confirmation of accounts receivable is presumptively mandatory audit procedure. In performing this procedure, auditors use positive confirmation requests or negative confirmation requests or a combination of both. Describe three conditions which should exist for the auditors to use the negative form of request. b. If a response is not received to an initial positive confirmation request, describe the action that should be taken by the auditors, including a discussion of alternative auditing procedures. a. Audit tasks requiring specialized skill or knowledge (only three required): Identifying controls at service organizations that provide financial services for the client. Obtaining an understanding of information systems for securities and derivatives that are highly dependent on computer technology. Applying complex accounting principles. Understanding the methods of determining fair values of financial investments. Assessing inherent risk and control risk for assertions about derivatives used for hedging. b. Derivatives are financial instruments that derive their value form other financial instruments, underlying assets, or indices. c. Clients engage in financial derivative transactions for two major purposes: Hedgingto hedge changes in value of an existing asset or liability or of a prospective future transaction. Speculatingto bet on the change in value of another financial instrument, an asset, or an index. . Internal control over sales transactions is very important to the effectiveness of an organization. a. For effective control over credit sales, describe four major functions that should be segregated. b. In addition to adequate segregation of duties, describe two other internal controls over sales transactions. a. Functions that should be segregated to provide for effective internal control over sales transactions include (only four required): Authorization of sales. Credit approval. Issuance of merchandise from stock. Shipping of merchandise. Billing of accounts. Maintenance of accounting records. b. Other internal controls over sales transactions include (only two required): Verification of invoices. Prenumbered shipping documents that are accounted for by the billing department. Credit approval obtained prior to shipment of goods. Mailing of monthly customer statements. Control over written-off receivables. 5In auditing a clients inventory, the auditors must be concerned with the detection of goods that are both damaged and obsolete. a. Why are the auditors concerned with detecting damaged and obsolete goods? How do the auditors test for damaged goods in the clients inventory? c. How do the auditors test for obsolete goods in the clients inventory? a. Auditors are concerned about detecting damaged and obsolete inventory because the recorded cost of these goods may be significantly greater than their net realizable value. b. Auditors test for damaged goods by inquiry of client personnel and observation during the clients physical inventory. c. Tests for obsolescence include: 1. Review of perpetual inventory records, 2. Analytical procedures, such as calculation of ratios, such as inventory turnover, and 3. Inquiry of client personnel. 6. Observation of a clients inventory is a presumptively mandatory audit procedure. a. What part should the auditors play in planning the physical inventory? b. Describe the procedures performed by the auditors during their observation of a clients physical inventory. c. Why do the auditors document their inventory test counts in their working papers? a. The auditors should review the clients planning of the physical inventory and make suggestions for improvement. b. During the inventory observation the auditors: 1. Evaluate whether the inventory procedures are followed that assure that all items are counted and nothing is counted twice. 2. Be alert for goods that appear to be damaged or obsolete. 3. Obtain information to test the clients cutoff of purchases and sales. 4. Make test counts and record them in their working papers. 5. Make inquiries regarding goods on consignment. 6. Obtain tag control information and record the information in the working papers. c. The auditors document their test counts in the working papers to later test the accuracy of the final inventory listing. Plant and equipment are not as inherently risky as are other assets, such as inventories and accounts receivable. However, a company should still endeavor to maintain effective internal control over plant and equipment. a. Describe the principal purpose of internal controls relating to plant and equipment. b. List and describe four major controls applicable to plant and equipment. a. The principal purpose of internal controls relating to plant and equipment is to obtain maximum efficiency from the dollars invested in plant assets. The following are major internal controls for plant and equipment (only four required): Use of a plant budget to forecast and control acquisitions and retirements. Maintaining subsidiary ledger of property. Establishing a system of authorizations for acquisitions. A written statement of company policy distinguishing between capital and revenue expenditures. A policy requiring all purchases of plant and equipment through normal purchasing and receiving procedures. Periodic physical inventories. A system of retirement procedures, including serially numbered retirement work orders. Auditors should obtain evidence that there are no significant amounts of unrecorded retirements of property, plant and equipment. a. Describe two ways that the auditors obtain evidence that there are no significant amounts of unrecorded retirements of property (land). b. Describe three ways that the auditors obtain evidence that there are no significant amounts of unrecorded retirements of equipment. a. The auditors obtain evidence that there are no significant amounts of unrecorded retirements of property by (only two required): Examination of property tax bills. Vouching rent receipts from lessees. Examination of payments to mortgagee or trustee. b. The auditors obtain evidence that there are no significant amounts of unrecorded retirements of equipment by (only three required): For major purchases, investigate related retirements. Analyze the Miscellaneous Revenue account to locate cash proceeds from sale of equipment. For discontinued operations, investigate related retirements. Inquire of executives and supervisors. Investigate reductions in insurance coverage.