Hybodus - Facts and Figures

Name: Hybodus (Greek for humped tooth); pronounced HIGH-bo-dussHabitat: Oceans worldwideHistorical Period: Late Permian-Early Cretaceous (260-75 million years ago)Size and Weight: About six feet long and 100-200 poundsDiet: Small marine animalsDistinguishing Characteristics: Moderate size; tough cartilage; mouth near end of snout About Hybodus Most creatures of the Mesozoic Era held the limelight for 10 or 20 million years before going extinct, which is why its astonishing that various species of the prehistoric shark Hybodus persisted for close to 200 million years, all the way from the late Permian through the late Cretaceous periods. This small- to medium-sized shark possessed a couple of odd characteristics that may help to explain its success: for example, it had two types of teeth, sharp ones for ripping into fish or whales and flat ones for grinding mollusks, as well as a sharp blade jutting out from its dorsal fin, which helped to keep larger predators at bay. Hybodus was also sexually differentiated; males were equipped with claspers that helped them to hold on to females during the act of mating. Most tellingly, though, Hybodus seems to have been more solidly built than other prehistoric sharks. Part of the reason why so many fossils of this genus have been discovered, around the world, is that the cartilage of Hybodus was relatively tough and calcified--almost, but not quite, like solid bone--which may have given it a valuable edge in the struggle for undersea survival. The persistence of Hybodus in the fossil record has made it a popular go-to shark in nature shows; for example, a Hybodus is shown preying on an Ophthalmosaurus on an episode of Walking with Dinosaurs, and a later episode of Sea Monsters depicts it digging into the giant prehistoric fish Leedsichthys.

Same-Sex Marriage Essays - 1127 Words

Same-Sex Marriage The United States is known world wide for its civil rights and freedoms. Many Americans are appalled by the idea of same-sex marriages. What?s wrong with the idea of two people who care greatly for one another wanting to spend their lives together? The gay community is misunderstood because many straights are not willing to listen. These individuals would rather just be closed-minded in this situation and reticent to really think about what this means to the gay community and the country. Same sex couples are not asking for any special rights; they are just asking to be treated equal with opposite sex couples. The explanations given by many Americans against gay marriages are based on false assumptions and†¦show more content†¦of heterosexual adult couples. Many insist that everyone needs to realize that gat relationships are immoral, and that god placed a man and a woman on this earth for each other. This has nothing to do with whether gay marriages should be legal or not. This nation believes in freedom of religion as well as the right of freedom from religion. If an American believes in religious freedom then he or she has no basis for this argument. Furthermore, religious arguments should be immediately dismissed in the court of law. The straight community has fears for children who live in the home of a same-sex marriage. However, there is no scientific evidence to support that children who are raised in the home of same-sex couples are not ?normal.? Moreover, there are a number of dysfunctional heterosexual couples who have not provided a healthy, supportive environment needed to raise a ?normal? child. Then there is the argument of needing a man and a woman to raise a child. There is no scientific evidence to support that children raised by a single never-married or unmarried parent are not ?normal.? Opponents of gay marriages argue that same sex marriage is an untried social experiment. However, there are a number of countries that have permitt ed same sex-marriage including Denmark, Holland and Belgium. The Denmark clergy have noted beneficial effects from legalizing same sex marriages. Another argument against same sex-marriage is thatShow MoreRelatedSame Sex Marriage And Marriage948 Words   |  4 PagesSame-sex marriage and same-sex parenting are comparatively new controversial topics in today’s world and its â€Å"mainstream† morality. I was not exposed to any homosexual â€Å"lifestyle† while growing up. I know that I am strongly traditional in my theological views, nevertheless, I vigorously believe that traditional marriage and parenting are devotional commitments between a man and a woman. Therefore, same-sex marriage and parenting are to me, issues of a society with strong traditional cultural identitiesRead MoreSame Sex Marriage754 Words   |  4 Pages 11/8/06 Argument Essay Same-Sex Marriage: Not a Match for Society Marriage, as defined by Merriam-Webster, is â€Å"the legal relationship into which a man and a woman enter with purpose of making a home and raising a family† (358).Although most people in the United States, including myself, agree on that definition, there are a select few who do not. Some feel same-sex marriage should be legalized; I disagree! I disagree because of its effects on children, its unnaturalness, and its religious immoralityRead MoreSame Sex Marriage1418 Words   |  6 PagesGay Couples Should Have the Same Rights As Married Couples Professor PHI 210 June 6, 2013 Same-sex marriage is a topic that has become increasingly more debatable throughout time. America has been said to be the â€Å"land of the free,† but when it comes to homosexual couples, it is far from that. If same-sex marriage was legalized, many positive outcomes could emerge from it; the society would be closer to equality, adoption would increase, gained social support for families would developRead Moreno to same-sex marriage!894 Words   |  4 Pageseverything builds up. I Corinthians 10:23 Against Same Sex Marriage - The Six Point Case Each of these six points against same sex marriage will be explained in detail in the following articles. Click on each link for more explanation. Natural marriage is the foundation of a civilized society. Homosexual behavior is inherently destructive. The law is a great teacher, and it encourages or discourages behavior. Government-backed same-sex marriage would encourage and normalize homosexual behaviorRead MoreSame-Sex Marriage 962 Words   |  4 Pagescaucasian because of laws passing interracial marriages around the 20th century due to Loving V. Virginia (Melina Patria). By the 1960s, the women’s rights movement was in full motion switching male and female roles drastically(Human right’s watch). The home may have no longer been spacious and big with the stock market crash of 1929(First Member Century). Its 2013 and there may be another possible alteration; same sex marriage. Even though same sex marriage may be a sensitive issue with people, as aRead MoreSame Sex Marriage1152 Words   |  5 PagesBiological Sex-Marriage: â€Å"An Alteration to Humanity† Submitted by: Ellicia Jiona Candelaria Submitted to: Mrs. Joan Bataclan ABSTRACT Biological Sex-Marriage: â€Å"An Alteration to Humanity† This study describes the advantages and also the disadvantages of couples of the same sex being married. It aims to explore how it affects the society and most importantly the church. Same-sex marriage, popularly known as gay marriage, is a socially or legally reorganized wedlock between two persons of similarRead MoreSame Sex Marriage884 Words   |  4 PagesSame Sex Marriage Is the definition of marriage being threatened in the United States? President Bill Clinton signed the federal Defense of Marriage Act into law on September 21, 1996. This Act defined marriage at the federal level as between a man and a woman. The federal DOMA statute ensured that no state would be forced to recognize gay marriages performed in other states and prevented same-sex couples from receiving federal protections and benefits given to married heterosexual couples. OnRead MoreSame Sex Marriage990 Words   |  4 PagesSupporters of gay marriage argue around the concept of equality in America. Our country is said to be found on the principle that all men are created equal, so that make it hypocritical to deny the rights of homosexuals, as it was hypocritical to deny freedom to African Americans or to prohibit women s suffrage. Supporters also believe that Gays should be allows the same benefits as regular married couples. For instance, only through marriage do same sex couple s have the rights to their partnerRead MoreSame Sex Marriage1120 Words   |  5 PagesSame sex marriage has been a topic on the rise throughout the U.S. It is what some of us may consider one of the more important topics of discussion for this time period. So far 17 states out of 50 have declared same sex marriage legal (States, 2013). Same sex marriage should be legal throughout the U.S. because same sex couples have a civil right to get married, along with a right to have access to the same benefits as heterosexual couples, and to be treated as equals without fear of discriminationRead MoreSame-sex Marriage604 Words   |  2 Pages in the media, same sex marriage has been widely discussed and debated. Some feel it should be legalized, while others believe that it is a sin and should remain illegal. Their are many pros and cons on both sides of this argument, however there are main points leading to why gay marriage should be legal. Legalizing gay marriage will not harm heterosexual marriages or family values, and society will continue to function normally. This is a true statement, because when two people get

Constellations Free Essays

Being asked most people would name the twelve constellations of the zodiac and some more they have heard of or even seen (most common is surely the Big Dipper, though it is not a constellation but an asterism). In total there are 88 constellations, which can be divided into eight constellation families (see Menzel, â€Å"A Field Guide to the Stars and Planetes†). Many names we use nowadays came from the ancient Greeks. We will write a custom essay sample on Constellations or any similar topic only for you Order Now They used to assign their gods and heroes to certain figures in the sky. Due to their northern location they only gave names to those regions visible from their countries. The regions around the celestial south pole got some of their names when the astronomer Johan Bayer made his notes about the south regions of the sky. He followed the tradition of the names of the ancient, mainly connected to the sea and its creatures. Later on the french astronomer La Caille added the last 13 to fill the star-poor regions between the existing groups. He finally broke with the traditional namegiving and used scientific equipment or instruments (there is only one exception, which is Mensa, the Table Mountain). It should be noted that although now common, this is only the western view of the star patterns. Noone knows when mankind start giving names to stars and grouping of stars. It is most likely that constellation names were invented by early sailors for navigation purposes. But also in the deserts they might have been a good help for the people to find their ways. Therefore its quite naturally that each culture grouped the stars differently and gave them names from their natural and social enviroment. The constellations of the zodiac we know nowadays reach back to the days of the Babylonians and Chaldeans, 2000 to 3000 years ago. Back then the sun passes through twelve constellations we still assign to the zodiac. But since these old days there have been several changes to the assignment of the stars. The sun is now passing through thirdteen constellations along the ecliptic. After the sun left Scorpius in the last week of November it moves through Ophiuchus, the Serpent Holder, in December before reaching Sagittarius, the Archer, end of December. How to cite Constellations, Essay examples

Accounting Information Systems - Documentation Technique

Questions: a) Explain the role, component of accounting information systems, internal control and IT governance using the documentation technique in organisations. b) Describe the business processes, the related technologies/infrastructure and challenges. c) Understand the issues of ethics associated with AIS, and the importance of managing internal controls to remove the risk of fraudulent activity and cybercrime. d) Understand auditing of accounting information systems as required under the Australian Auditing Standards. Answers: Introduction The advancement in science and technology field improves the business activities of the contemporary business organization radically. Specially the advancement in computer and internet technology help in improving the business and provide extra edge to the business. There is several software and technologies are used by the business organization in order to improve the business activities of the organization (Desai, 2010). The accounting information system is one of the most important systems of a contemporary business organization and it plays vital role in systematic functioning of the business organization. It helps in improving the internal control of the business as it provides necessary information about the internal process and activities so that the management can obtain adequate information which helps them to take necessary decisions that can be helpful to minimize the operational issues as well as improve the business functions inevitability (Deshmukh, 2006). Information t echnologies provide great contribution to the business organization in order to improve the business activities of the organization. Thus, IT governance enhances the business activities of the organization. Main body Business processes definition The functions that are Baker consists of are to make the delicious pastries and breads that people can enjoy in their favourite bakery shop. The working of a baker is preparing the bakeries for the purpose of the enjoyment of the people (PENG and JANIE CHANG, 2010). Their task is to mix the ingredients for the creation of proper recipes and thus it also helps in the formation of baked goods. The process that is followed for the proper formation of the business environment is that the operation functions as delivering the desired outputs for the proper creation of the quality of the goods and the products. Thus operations that are included for the proper formation of the business processes are the strategy, design, planning and control and the performance measurement with the improvement. These strategies help in the achievement of the fruitful outcomes in the proper construction of the business process in the business of the Bakery. The steps also help in determining the efficiency of the organisation of the Bakery so that the fruitful measurements can be carried out for the proper enhancement of the process in order to achieve the best outputs for the products in the market. The figure shows the following steps that are implemented in the organisation of bakery for the appropriate enhancement of the process (Pamungkas, 2009). Hence the continuation of the business becomes suitable for the creation of the quality products. Business requirements development The most significant processes that must be performed by B. Bakery are the collection, processing and evaluating the data. The company has lost some of the key accounts as a result the company unable to manufacture some of its products at competitive price. Therefore, it is important for the business implement accounting software in order make the business to the next level (Monk and Wagner, 2013). The implementation of the accounting information system will help to collect process and store accounting and financial data as well as producing appropriate accounting information in front of the managers and interested parties that helps them to make efficient business decisions. The basic functions of the accounting information system are as follows: AIS enable to collect and store financial data of the company which includes data from the source document, transactions recording and posting the data from the journals to the ledgers. It also helps to supply useful information to make decisions which includes producing financial statements and managerial reports It makes sure that the data are recorded and processed accurately, efficiently and effectively. The accounting information system is software that helps in the identification, recording, tracking, systemizing, valuing, processing, publishing and controlling of the financial data to ensure appropriate storage of the data. The information of financial statements should be appropriately managed with the help of accounting information system (Juric et al., 2010). Therefore, the information provided by the Accounting information system play a significant role in making decisions for the internal and external users of the financial statements. The accounting information system will help to record the transactions appropriately without any loss of data. Therefore, the company will be able to achieve its objectives with the help of this software by collecting, storing and processing the financial data and producing the reports for the use of the managers, senior executives and other interested parties that helps to make decisions. The implementation of AIS will reduce the risk of errors and omission as well as loss of financial data. The basic parts that will enable an organization to achieve its objectives are as follows: Staff members who uses the system including managers, business analysts an accountants Instructions and procedures through which the data are stored, analyzed and processed The software includes computer programs that helps in the processing of data Infrastructure of Information technology including hardware and software used to operate the Accounting information system (Juric, Chandrasekaran and Fiammante, 2010). Security measures and internal controls used for the protection of data The B. Bakery will be able to achieve its objectives with the help of AIS and through its basic principles: Security: The access to the accounting system and its information is limited and controlled only to the authorized Confidentiality: It enables the users to protect the data from an unauthorized disclosure. Privacy: The gathering use and disclosures of information about the customers an appropriate manner (Improving business processes, 2010). Integrity: The timely, complete and accurate processing of the data with appropriate authorization Availability: It will help to meet contractual and operational obligations. The accounting information system enables the firm to record, gather and process the data in the software. It also reduces the risk of errors and omission in the financial data as well as provides accuracy. System requirements determination The software features or the functionalities that the firm should consider for the achievement of their investment objectives are as follows:- Proper engagement of the models that helps in the achievement and also helps to obtain the appropriate plan for the proper creation of the incremental outsourcing and the total outsourcing (Heuvel, 2007). Thus it also helps in the increment of the expansion of the process that is required for the proper creation of the objectives required for the consideration of the client service programs in the organisation. Service Level Agreements that is required for continuation of the outsourcing vendor programs which helps in benefitting the end program management and the delivery to the clients. The other process that are the client satisfaction, effectiveness, volume of the work, sensitivity and the availability including the system down time and also helps in enhancing the risk factors. Mobilization system also helps in including the systems that are included for the proper enhancement of the knowledge acquisition including people, infrastructure and the process (Hall, 2007). Proper integration of the service providers helps in the creation of the objectives of thoroughness and the rigour. Communication system and the flexibility including the scalability help in the enhancement of the system requirements for the purpose of the system testimonials and the communication system. Quality improvement configuration and the change management can be done by the help of the appropriate implementation f the software system. Intellectual property protection can be gained by following the security laws for the proper enhancement of the outsourcing services. Security is also necessary for the proper creation of the framework system that are used for the proper creation of the shares. Software selection The accounting software packages that are used in this report for the creation of the proper accounting system are the SAP, MYOB and the ERP. Thus it shows the improvement of the organisation that is related to the proper development of the security, inventory, POS, billing and time tracking and the Payroll (SAP, 2016). These systems help in the maintenance of the financial abilities that are related to the development of the systems. The system enhancement also helps in the development of the strategies for the proper creation of the calculation system, account up gradation and maintenance, securitising the information and the data related to the accounting of the company and the proper arrangement and transfer system i also created for the continuation of the proper payment system. The SAP software helps in the financial management and mitigation of the risks that are included in the accounting management in the organisation. Thus, it also helps in the monitoring the profit and the cost management, entity operations and the accounting, reporting and the disclosure related to the financial close governance, payments and the investment managements including the bank communications and the proper management of the invoices including financial shared services (Erpsearch.com, 2016). The MYOB software helps in the creation of the auto bank reconciliation, which help in the continuation of the security and the online banking details which helps in controlling the sales for the proper enhancement of the business properties. The ERP software helps in the creation of the solutions for the creation of a centralised information system and thus the companys data can be used for the continuation of the accessible and thus it also helps in the proper creation of the system in the environment for the current and the future needs (Myob.com.au, 2016). Vendor selection The consistent growth of the computer and information technologies over last few decades has encouraged the computerization business operation. A computerized accounting system helps in ensuring the optimum efficiency to record the business transactions of the companies. The small medium enterprises (SM E) are mainly dependant on the customised accounting software because it is cost effective accounting system. The customised accounting systems are easy to use as well as it help to cover a large variety of the complex business operation (Piazolo and Felderer, 2013). The accounting software packages must capable to record the fundamental financial transactions like the general, ledger, account payable, account receivable and payroll of the company. The users of this accounting system must be facilitate with generates as well as print quotes, sales order, procurement order, cheques along with the customisable, professional looking report of the business. The accounting software also re quires helping multiple users at diverse security level, import, as well as export accounting data in many formats. The accounting software must support the users to pass on data over the business organizations network as well as over the internet. There are several accounting software package and among them MYOB is one of the most accepted accounting software package, which widely used by the business organizations across the globe (Prosser, Bagnato and Muller-Torok, 2009). The MYOB is based on the analysis of the ease of use, scalability and cost, account payable, account receivable, inventory, payroll, general ledger, time billing, integration with software. It is designed to make the work easier and it helps to enter cheques, make purchase orders and create orders as well as double entry accounting system within the organization. It is considered to be one of the top accounting software for medium and small sized business (Spiceland, 2009). It also helps to manage inventories, f low of cash and generating accounting report for the management. The main features of MYOB are as follows: It is an integrated inventory and business management solution It helps to get the real time data All the reports and data can be exported to the Microsoft excel It manages business operations and other activities The accounting software MYOB helps to manage, store and process the accounting data. SAP is the enterprise resource planning software that helps to integrate multiple applications of the business that each application represents specific area of business (Wieder, 2011). The key features of SAP are as follows: SAP helps to manage journals, general ledger, accounts payables, accounts receivables and budget It manages the sales process and customer data management in order to support sales process It manages inventories all across locations and warehouses and recording and tracking the stock movements (Wieder, Yahyapour and Ziegler, 2010). The most suitable vendor software package is the MYOB which helps in growth and the enhancement of the risks that are involved in the given bakery business. The management also helps in the development and the transformation of the system that are requisite for the implementation of the sequential maintenance of the accounting security in the business of the Bakery. The Bakery Business also helps in the proper improvement of the systems that are required for the proper growth of the strategies which are required for the maintenance of the vendors (Sharma and Mutsaddi, 2010). Thus the vendor maintenance is maintained by the development of the inventory, store management of the software system. Thus it also helps in the enhancement of the business and thus this shows the growth in the record maintenance for the proper enhancement of the risks. Conclusion Accounting information system helps in providing the necessary information about the business organization which helps the management in making efficient business decision on behalf of the company. B. Bakery is a family owned business and the accounting information system of this particular business organization has been analyzed throughout the report. The firm need more efficient information system so that the company can improve the efficiency of the business (Singleton and Bologna, 2006). Effective IT governance strategies the company can improve its business activities, so that the company can manage the business in more sophisticate way. The accounting information system have some issues like hacking and fraudulent, the company has to implement effective it solution in order to protect the company from cyber crime. References Desai, J. (2010).Service Level Agreements. Ely: IT Governance Pub. Deshmukh, A. (2006).Digital accounting. Hershey, Pa.: IGI Global (701 E. Chocolate Avenue, Hershey, Pennsylvania, 17033, USA). Erpsearch.com. (2016).How to Choose the Best ERP Software. Hall, J. (2007).Accounting information systems. Mason, OH: Thomson. Heuvel, W. (2007).Aligning modern business processes and legacy systems. Cambridge, Mass.: MIT Press. Improving business processes. (2010). Boston, Mass.: Harvard Business Press. Juric, M., Chandrasekaran, S. and Fiammante, M. (2010).WS-BPEL 2.0 for SOA composite applications with IBM WebSphere 7. Birmingham: Packt Pub. Juric, M., Krizevnik, M., Utschig-Utschig, C., Gaur, H. and Zirn, M. (2010).WS-BPEL 2.0 for SOA composite applications with Oracle SOA Suite 11g. Birmingham U.K.: Packt Pub. Monk, E. and Wagner, B. (2013).Concepts in enterprise resource planning. New York: Cengage Learning. Myob.com.au. (2016).Payroll, Inventory Management Time Billing Software | MYOB AccountRight. Pamungkas, B. (2009).ADempiere 3.4 ERP Solutions. Birmingham: Packt Pub. PENG, J. and JANIE CHANG, C. (2010). Applying XBRL in an Accounting Information System Design Using the REA Approach: An Instructional Case*.Accounting Perspectives, 9(1), pp.55-78. Piazolo, F. and Felderer, M. (2013).Innovation and future of enterprise information systems. Berlin: Springer. Prosser, A., Bagnato, D. and Muller-Torok, R. (2009).Integration management with SAP R ECC. Wien: facultas. SAP. (2016).Financial Management Software Solutions | SAP. Sharma, K. and Mutsaddi, A. (2010).Configuring SAP ERP Sales and Distribution. Hoboken: John Wiley Sons. Singleton, T. and Bologna, J. (2006).Fraud auditing and forensic accounting. Hoboken, N.J.: Wiley. Spiceland, J. (2009).Intermediate accounting. Boston: McGraw-Hill/Irwin. Wieder, P. (2011).Service level agreements for cloud computing. New York, NY: Springer. Wieder, P., Yahyapour, R. and Ziegler, W. (2010).Grids and service-oriented architectures for service level agreements. New York: Springer.