Free Essay

Star Techologies

In:

Submitted By lisafransisca
Words 1630
Pages 7
Cadangan untuk persediaan usang
Salah satu produk asli Star adalah komputer ST-100. Meskipun keadaan komputer yang ketika pertama kali dipasarkan pada tahun 1982, pada tahun 1989 ST-100 sudah ketinggalan zaman. Selama 1989, Star menambahkan $3. 5 juta sebagai cadangan untuk persediaan usang, yang merupakan sisa persediaan dari ST- 100s, mengurangi nilai persediaannya sampai pada nilai bukunya yaitu $2 juta. Argy dan anggota lain dari perikatan tim Star percaya bahwa persediaan ST- 100 masih dinilai terlalu tinggi. Argy merekomendasikan untuk menganggap turunnya tambahan $1. 5 juta untuk persediaan itu. Star manajemen menolak saran Argy untuk menulis persediaan ST- 100 turun dari nilai buku menjadi $500, 000. klien eksekutif membujuk Childers bahwa perusahaan akan menjual ST- 100s di masa depan meskipun tidak memiliki pesanan untuk produk tersebut dan walaupun hanya memiliki satu penjualan ST- 100 selama 1989. Star manajemen juga disediakan oleh Childers dengan daftar $1 juta untuk suku cadang termasuk dalam persediaan ST- 100 yang diduga akan diperlukan oleh Star untuk Pelayanan perbaikan ST- 100s yang telah dijual sebelumnya.
Childers menerima $1 juta untuk suku cadang dengan persyaratan pada nilai nominal dan gagal untuk melaksanakan prosedur apapun atau membuat pertanyaan tambahan untuk mendukung nilai. Berkenaan dengan sisa $1 juta persediaan ST- 100 yang usang, Childers sepakat berkompromi dengan Star manajemen, untuk sewenang- wenang meningkatkan cadangan sebesar $350, 000 tanpa dokumentasi dasar sebagai alas an penyesuaian.
Cadangan untuk Kredit Macet
Star melaporkan piutang lebih dari $5 juta pada akhir tahun fiskal 1989. Dua dari piutang Star telah beredar selama lebih dari empat tahun. piutang ini keduanya termasuk dalam litigasi saat ini dengan total mencapai $1, 062, 000 dan dihasilkan dari penjualan komputer ST- 100 sebelumnya. Sebelum penyesuaian akhir tahun, penyisihan piutang Star sebesar $673, 000. Setelah menganalisis piutang Star, Argy menentukan bahwa penyisihan harus meningkat sebesar sekitar $400, 000. Angka itu sekitar menyamai total dari dua piutang yang ada pada saldo akun penyisihan piutang yang sedang diperdebatkan.
Pada tahun sebelumnya, Price Waterhouse telah mengurangi setiap usulan penyesuaian untuk akun penyisihan oleh nilai jaminan atas potensi tidak tertagihnya piutang. Karena jaminan atas sengketa piutang dua komputer ST- 100 sangat minim. Argy memutuskan bahwa usulan penyesuaian untuk piutang yang tidak tertagih kembali tidak boleh dikurangi.
Childers menyarankan Star manajemen bahwa ia setuju dengan analisis Argy mengenai jumlah penyisihan piutang. klien eksekutif menolak keras membuat $400, 000 Selain jumlah penyisihan dan malah memanggil Childers ke kantor pengacara. Pengacara mereka bersikeras bahwa usulan penyesuaianterlalu banyak. Sebagai kompromis, Star CEO direkomendasikan untuk meningkatkan akun penyisihan sebesar $65, 000 pada akhir thn fiskal 1989. Childers setuju dengan penyesuaian tersebut. SEC kemudian ditantang oleh Childers untuk menerima peningkatan akun penyisihan.
Childers tidak memiliki dasar yang memadai untuk menerima proposisi CEO untuk meningkatkan cadangan piutang tak tertagih dengan hanya sebesar $65, 000. Ada ketidakcukupan bukti audit untuk menunjukkan bahwa $335, 000 dari piutang yang bersangkutan telah tertagih. Dalam keadaan seperti ini, pendapat nasihat tidak adanya bukti dispositive dari kolektibilitas
"Misteri" Aset
Selama tahun 1989 dalam mengaudit Star, staf auditor Price Waterhouse menemukan sebuah akun yang berjudul "Aset dalam Proses" yang memiliki saldo sekitar $ 435.000. ketika dipertanyakan, Star awalnya hanya melaporkan bahwa aset diwakili oleh account yang terlibat dengan peralatan computer yang dibeli dan ditempatkan dalam pelayanan perbaikan pada tahun 1985. Star tidak bisa memberikan faktur atau dokumentasi lainnya untuk mendukung keberadaan atau penilaian aset tersebut, bahkan setiap penyusutan aaset tersebut. Faktanya, klien tidak bisa menemukan atau menggambarkan identitas detail asset tersebut kepada auditor. CFO Star mengklaim bahwa peralatan tidak dapat di identifikasi karena telah sepenuhnya diintegrasikan ke dalam fasilitas aset komputer perusahaan yang ada
Staf auditor yang menemukan akun Aset dalam Proses yang dicatat dalam kertas kerja tahun 1989, dimana Star menyusutkan peralatan komputer selama lima tahun yang dimulai dari aset pada tahun tersebut yang mereka tempatkan ke layanan service. Sejak peralatan diwakili akun yang telah ditempatkan dalam pelayanan pada 1985, staf auditor beralasan bahwa peralatan itu seharusnya disusutkan sepenuhnya pada akhir tahun fiskal 1989. Argy setuju dengan analisis bawahannya dan menyimpulkan bahwa misteri aset harus segera dihapuskan ke dalam beban
Ketika Childers membawa akun Aset dalam proses untuk diperhatikan oleh CFO Star, CFO Star menolak untuk menerima usulan penyesuaian untuk mencoret saldo akun. Pada titik ini, CFO mengklaim bahwa aset benar- benar telah ditempatkan dalam pelayanan perbaikan dari tahun 1985 sampai tahun 1987 meskipun ia bisa tidak memberikan bukti, untuk mendukung bahwa pernyataan. Daripada menerima penyesuaian yang diusulkan sebesar $435, 000, ia menawarkan untuk mencatat $100, 000 sebagai beban penyusutan atas aktiva tahun 1989 dan menghapus yang tersisa $335, 000 sebagai biaya aset tersebut selama 4 tahun. Childers menerima usulan CFO.

Klasifikasi Catatan Hutang hasil operasi yang buruk Star untuk tahun fiskal 1989 mengakibatkan perusahaan melanggar tujuh perjanjian utang termasuk perjanjian pinjaman dengan bank utama. Perjanjian pinjaman ini, sebesar $5.8 juta sebagai utang pinjaman Bank yang akan segera jatuh tempo dan harus dibayar seperti yang telah disebutkan sebelumnya. Pada 15 Juni 1989, Price Waterhouse menyelesaikan audit Star tahun 1989. Namun, Childers menolak mengeluarkan laporan Audit Star sampai bank membebaskan pelanggaran perjanjian utang. Pada tanggal 29 Juni 1989, Star mengirim fax kepada Price Waterhouse memperoleh pembebasan dua hari sebelumnya dari bank tersebut.
Pengabaian hanya mencakup periode lima bulan, tetapi juga menyatakan bahwa itu bukan niat bank untuk mempercepat pinjaman berdasarkan kegagalan yang ada di akhir tahun fiskal 1989. Setelah meninjau pengabaian, senior audit yang mengatakan kepada Childers bahwa menurut pendapatnya pengabaian itu tidak cukup untuk mengklasifikasikan pinjaman sebagai kewajiban jangka panjang
Childers tidak setuju dengan kesimpulan senior auditor. Karena bank menyatakan bahwa tidak berniat membuat pinjaman $ 5.800.000 untuk segera jatuh tempo dan harus dibayar, Childers percaya bahwa pinjaman memenuhi syarat sebagai kewajiban jangka panjang. Tak lama setelah menerima surat pernyataan Bank, Childers menandatangani opini audit wajar tanpa pengecualian atas laporan keuangan Star 1989, tanggal opini pada 15 Juni Star termasuk dalam pendapat tersebut dalam 1989 10-K diajukan ke SEC dimanakah ARG?
Paul Argy meninggalkan perikatan audit Star sekitar satu minggu sebelum 1989 audit selesai untuk mulai bekerja pada tugas baru di kota lain. Argy kembali ke kantor PriceWaterhouse Washington. D. C pada Juli 10, lebih setelah 10 hari Childers mengeluarkan Opini audit wajar tanpa pengecualian Star 1989.
Setelah Argy' s kembali, Childers menginstruksikan dari dia untuk menyelesaikan review kertas kerja untuk audit Star dan untuk menandatangani Ringkasan audit untuk dalam perjanjian. Price Waterhouse membuat kebijakan yaitu memerlukan audit manajer yang terlibat dalam perjanjian untuk menandatangani dokumen Ringkasan audit setelah menyelesaikan penelaahan atas kertas kerjanya. Argy awalnya menolak untuk menandatangani Star audit. Argy telah dikejar beberapa dipertanyakan mengenai keputusannya oleh Childers selama 1989 audit Star dan percaya bahwa 1989 kertas kerja yang terkandung kesimpulan yang tidak benar secara material . Akhirnya, setelah beberapa konfrontasi dengan Childers, Argy menyerah dan menandatangani kertas kerja dan Ringkasan audit Star.
EPILOG
PriceWaterhouse ingat pendapatnya mengenai Laporan keuangan Star 1989 pada 9 Maret 1990. Bulan berikutnya, manajemen perusahaan mengeluarkan laporan keuangan konsolidasi tahun 1989 yang berisi penyesuaian yang diperlukan untuk item yang dibahas sebelumnya. Star mengubah laporan laba rugi tahun 1989 dan melaporkan rugi bersih sebesar $7. 4 juta daripada $4. 4 juta untuk kerugian yang dilaporkan dalam laporan laba rugi asli perusahaan tahun 1989. pada March 28 1990, PriceWaterhouse mengeluarkan opini audit wajar tanpa pengecualian pada Star disajikan kembali dalam laporan keuangan 1989. Satu minggu kemudian, Star memberhentikan PriceWaterhouse dan mempertahankan Coopers& Ly sebagai perusahaan audit independen.
Investigasi SEC mengenai laporan keuangan asli Star tahun 1989 dan 1989 memuncak sanksi audit yang diberlakukan pada kedua Star dan dua anggota kunci dari 1989 dalam tim audit perikatan. SEC mengeluarkan pemberhentian untuk Star yang melarang perusahaan menerima pesanan di masa depan akibat pelanggaran hokum sekuritas federal. Paul Argy menerima 18 bulan suspensi dari pelatihan sebelum SEC, sementara Clark Childers menerima lima tahun suspensi
Dalam mengomentari keterlibatan Argy dalam audit Star tahun 1989, SEC memuji dia untuk merekomendasikan Star untuk membuat beberapa penyesuaian besar yang diperlukan dengan laporan keuangan tahun 989.
Argy bertindak dengan benar di bersikeras dengan penyesuaian laporan keuangan Star, meskipun adanya oposisi yang kuat bagi mereka mengusulkan penyesuaian oleh CFO Star. Dia benar mengakui dan menghadapkan Childers dengan keyakinannya bahwa adanya kesimpulan audit yang tidak tepat dan bukti audit yang tidak cukup. SEC melanjutkan untuk menghukum Argy yang pada akhirnya mengkapitulasi dan menandatangani kertas kerja pemeriksaan Star tahun 1989. ketika ia percaya bahwa adanya materi kesimpulan yang benar dari pada kertas kerja Star,
SEC menyatakan bahwa Dari penandatanganan yang tersedia, Argy harus dipisahkan sendiri dari audit Star. Pilihan itu cocok untuk dia sejak Price Waterhouse memiliki prosedur perjanjian yaitu memungkinkan secara eksplisit menjauhkan keterlbatan diri dari setiap keputusan yang yang tidak disetujui auditor. SEC menyatakan bahwa Argy mungkin telah memungkinkan keinginan mereka untuk dipromosikan kepada mitra sebagai pemberi pendapat profesional.
Dengan memberlakukan skorsing lima tahun kepada Childers, SEC menegaskan bahwa partner audit memikul tanggungjawab yang lebih besar dari audit Star tahun 1989 daripada bawahannya, Argy . Berikut ini adalah tuduhan spesifik SEC yang diajukan terhadap Childers. 1. Gagal untuk memastikan bahwa materi bukti kompeten dan cukup sebagai dasar kesimpulan yang memadai 2. Gagal melatih due profesional care dan skeptisisme profesional yang memadai dalam kinerja audit 3. Gagal menjamin bahwa pendapat wajar tanpa pengecualian dalam laporan keuangan yang digugat dan disusun oleh PWC sesuai dengan GAAP 4. Menanggapi tanpa resensi yang memadai ketika menjawab pertanyaan –pertanyaan yang mengangkat tentang perjanjian dengan masalah dengan Culler 5. Mengistruksikan Argy untuk menandatangani laporan audit walaupun ia menyatakan ketidaksetujuan dengan Kesimpulan yang dicapai Childers. 6. Membuat laporan yang menyesatkan untuk kantor Price Waterhouse dalam penyelidikan perjanjian Star dengan Culler 7. Menginstruksikan audit manager Price Waterhouse untuk membuat negosiasi yang tidak pantas mengenai kertas kerja

kondisi keuangan Star Teknologi terus memburuk di tahun-tahun setelahnya adanya pertemuan menyenangkan dengan SEC. Pengoperasian komputer pabrik perusahaan tidak pernah menjadi ekonomis. Pada tahun 2002, garis utama perusahaan bisnis yang terlibat pengembangan perangkat lunak komputer. Waktu itu, perusahaan memiliki pendapatan tahunan sekitar $ 5 juta dan hanya 20 karyawan.

Similar Documents

Free Essay

Super Nova Poem

...an elaborate explanation of the birth of a star stretched out into an array of words. The "Red Giant"a dying star in it's last stages of evolution, Is the star that will soon be replaced towards the end of the poem concluding a new star. The title Super Nova meaning a star is born contributes to the readers understanding because it is the "symbol" Object or action that means more than it's literally meaning, of the poem and the whole meaning of it really. The author Udiah I don't think is speaking directly, I think the poem is in third person and he makes it seem as if the planets are telling the story themselves or some foreign force. The situation in the poem is the amount of force in outer space that it takes for an old star to die and new one to come about. Although the poem is very vast and interesting there are some references that need explaining such as how the birth of a star happens exactly, I don't think an average reader would understand necessarily the science behind it. Some of the words I looked up helped me find better meaning in the poem, Nuclear Fission a nuclear reaction of a radioactive decay process in which the nucleus of a particle splits into smaller parts. This particular word is used at the beginning of the poem, means to me that the red giant has exhausted it's supply of hydrogen and can no longer hold it all in anymore, there forth letting go. The poem develops on an Idea, an idea of a new born star. I think that Udiah must have some interest...

Words: 588 - Pages: 3

Premium Essay

Star Light

...“Star Light, Star Bright, Where are you now?” As I was reading the article, I was surprised to know that there was such thing as “light pollution”. It was rare for me to hear this kind of pollution. The cause of this kind of pollution is too much light directed toward the sky. I even wonder at times when I look up unto the skies and see no stars at all. I didn’t realize that this was because of light pollution. It was because of this article that I’ve learned a lot about light pollution. The presence of light pollution makes it impossible for us to see the stars, because there are way too many artificial lights that brighten up the night. Few of the causes of light pollution are: bright lights from homes and buildings, light from vehicles, street light that have a shape of a cylinder, and billboards lit form the bottom. Starless nights may not be a big problem for us, ordinary people, but for astronomers who study the heavenly bodies, this is already a huge problem. Even with the use of telescopes, the glare of the light may still affect their observations which results into inaccurate results. Astronomers are not the only ones affected by this pollution. Even the nocturnal animals are affected too. Light pollution could ruin their natural habitat and overall behavior. There are ways to reduce the effect of light pollution, and this is through the use of: Light with timers, Motion-sensor lighting, and Full...

Words: 284 - Pages: 2

Premium Essay

How the Universe Works Video Critique

...Universe Works In this video, we were treated to a visionary description of how the solar system and planets were formed. The producer and director of this feature did an excellent job in explaining and depicting the theory of how our solar system was formed billions of years ago. As an amateur astronomer, I truly appreciated the detailed facts because they were easy to follow; there was not a lot of scientific mumbo-jumbo that only astronomy professionals could understand. My favorite element about this documentary was that there was such detail and color in the graphics that I felt like I was actually in space, close enough to the stars and planets. The images of the Eagle nebula and the Horse head nebula were remarkable; the image from the Hubble telescope of the Orion nebula with the spinning disk of dust and debris spinning around a young star was so extraordinary. It blew my mind how that tiny image was indicating that a solar system was being born. The only thing that left me a little perturbed was the narrative about how eventually Earth will collide with another planet and it will be the end of humankind as we know it. I understand that it is a cycle and obviously our solar system was created by the resulting violent chaos from billions of year ago, so it is likely that in the future, Earth will be destroyed in the same way. It was just a little scary and depressing to hear that in the film and then see a powerful simulation of a planet crashing into Earth. However...

Words: 803 - Pages: 4

Premium Essay

Astr 122

...brightest appearing stars in the sky would give you a biased luminosity scale and an unrepresentative sample of stars. -The stellar parallax measures the relative distances from stars to different positions of the Earth in order to measure luminosity. It is done by using distant stars as a fixed reference system so that if a star is observed in respect to the distant stars today, and then measured again in six months, a small shift in movement will be recorded. It is absolutely necessary for there to be “distant stars” or less bright stars as a frame of reference otherwise the angle measurements would have nothing to compare against. Thus, it creates a biased scale of recorded luminosity. 2. Explain the overall concept of pressure support (against gravity) in stars and why stars are unstable if they are not generating energy in their cores. -The concept of pressure support can be explained through the internal gas pressure. The internal gas pressure is attempting to expand and dissipate our ball of gas, while the self-gravity of the gas (due to its mass) is trying to collapse the ball. As the gas gets hotter, the internal gas pressure increases. Then, it reaches a point of stabilization between gravity and pressure support. -Stars are unstable if they are not generating energy in their cores because the energy generation prevents the collapse of the star. Energy generation is occurring in its core, and this provides gas pressure which prevents collapse of the star. Thus, if the...

Words: 855 - Pages: 4

Premium Essay

Week 1 Sci 151

...a fairly ordinary but large star. b. The Sun is the focal point of our solar system, because all of the planets orbit the Sun. 2) What is our Milky Way galaxy and the sun’s position in it? a. The Milky Way galaxy is where our solar system is located in the universe. b. The Milky Way galaxy is home to over 100 billion stars and the Sun is one of those stars. 3) What is the Big Bang and what does it say about the age of the universe? a. The Big Bang is when the universe began. b. The Big Bang is thought to have happened about 14 billion years ago. 4) What is meant by the phase “looking out in the universe is looking back in time?” a. When viewing the universe we see a vast amount of stars. b. The light from stars must travel great distances to reach us, and these distances take years. c. So when we see a star we are seeing the star as it was when the light first started traveling. b. Where are we in the universe? 1) What is Earth’s place in the solar system? a. The Earth is our home. b. The Earth is the only planet known to sustain human life. 2) How close are the nearest stars to the Sun as compared to the distance between the Sun and the Earth? 3) How large is our Milky Way galaxy? a. The Milky Way galaxy is home to our solar system. b. The Milky Way galaxy has a 100,000 light-year diameter. 4) How many stars are estimated to exist in our galaxy? a. There are roughly 100 billion stars in the Milky Way Galaxy. b. So many stars that it would take someone’s...

Words: 1262 - Pages: 6

Free Essay

Insecticidal Property of Acacia Seeds and Bark for Termites

...Life Cycle of Stars The Birth of a Star In space, there exists huge clouds of gas and dust. These clouds consist of hydrogen and helium, and are the birthplaces of new stars. Gravity causes these clouds to shrink and become warmer. The body starts to collapse under its own gravity, and the temperature inside rises. After the temperature reaches several thousand degrees, the hydrogen molecules are ionized (electrons are stripped from them), and they become single protons. The contraction of the gas and the rise in temperature continue until the temperature of the star reaches about 10,000,000 degrees Celsius (18,000,000 degrees Fahrenheit). At this point, nuclear fusion occurs in a process called proton-proton reaction. Briefly, proton-proton reaction is when four protons join together and two are converted into neutrons; an 4He nucleus is formed. During this process, some matter is lost and converted to energy as dictated by Einstein's equation. At this point, the star stops collapsing because the outward force of heat balances the gravity. The Hydrogen Burning Stage The proton-proton reaction occurs during a period called the hydrogen-burning state, and its length depends on the star's weight. In heavy stars, the great amount of weight puts a large amount of pressure on the core, raising the temperature and speeding up the fusion process. These heavy stars are very bright, but only live for a short amount of time. After the energy from this deuteron-hydrogen fusion process...

Words: 2064 - Pages: 9

Free Essay

A Star Is Born

...A Star is Born Stars are quite possibly the oldest, molecule possessing organism in the vast universe that harbors all infinite existence. The oldest star discovered is an estimated 13.2 billion years old (Stetson). How stars have come to exist was once as unknown as what they are comprised of. To find out how this cosmic, infinite universe came into existence, astronomers must first bring everything down to a more basic, molecular, atomic level. A star’s life is started as a collapsing cloud of hydrogen; helium and some other elements are pulled inwards by its own gravity, forming a core. Through nuclear fusion, most of the hydrogen is converted into helium and this is what keeps the star constantly burning for billions and billions of years. A star’s internal pressure is what keeps it from collapsing under its own massive gravity. However, if a star becomes too massive, and the internal pressure can no longer support itself, the star will collapse, receding into a black hole. Until recently, astronomers had observed that there were young stars in the universe, but had never quite exactly understood how they entered into our realm of existence, until now. The Herschel space telescope was launched on May 14, 2009 and is the largest, post powerful infrared telescope in space, to our knowledge. In 2010, Herschel made two unrelated discoveries that were equally as astounding to astronomers. The first challenged our previous beliefs about star birth and the second provided a backbone...

Words: 922 - Pages: 4

Premium Essay

Tivoli Cph

...Table of Contents 1.INTRODUCTION 4 2.PROBLEM STATEMENT 5 3.MOTIVATION 5 4.DELIMITATION 6 5.METHODOLOGY 6 6.EXECUTIVE SUMARY 9 6.1 What type of service does our project offer? 9 6.2 Vision,Mission and Goal of the project 9 7.MARKET ANALYSIS 10 7.1 Demand in Copenhagen Hotel Market 11 7.2 Supply in Copenhagen Hotel Market 13 7.3 Trends and Outlook 14 8. MARKETING STRATEGY 16 8.1 Growth strategy 16 8.2 SWOT for “The Edge” project 16 8.3 Competitive position 18 8.4 Competitive advantage 19 9. MANAGEMENT STRUCTURE AND ORGANIZATION 19 10.SENSITIVITY ANALYSIS FOR HOTEL TIVOLI INN 21 11. CONCLUSION 25 12. LIST OF SOURCES/LITTERATURE 26 1.INTRODUCTION Tivoli is an amusement park and one of the most popular attractions in Denmark. It is the world`s second oldest amusement park and fifth most visited in Europe. Tivoli is situated in the centre of Copenhagen and exists since 1843. Starting from the rides and adventurous attractions and passing through the “scenographical towns”, music events, theaters, beautiful and sophisticated gardens, Tvoli brings joy and entertainment for both local and international visitors. Tivoli is developing and improving with every single year. Besides the regular attractions for an amusement park, Tivoli gives the environment for music, theatre and business events to happen. “The Concert Hall”, “Tivoli Congress Center”, “Tivoli Hotel” and “Tivoli Festival” are one of the most emblematic places in Tivoli. Besides entertainment , Tivoli...

Words: 5100 - Pages: 21

Premium Essay

About Me

...The Stars, what you think of them, a starry night... By: Ralph Jann U. Gijapon Your better than the best, you’re the best, the very best... The stars in the very night are so bright. Glimmering in colour, they shine the best. Being teased by the brightness of their bright shine you will never think of something else. If you will just think deep and put the stars in your life it may be like that so much. I imagine myself with the stars putting myself into it you can imagine your might be in stars. I can associate the stars in my life as a very important thing in me. I can think of one star be like tchr. Niña glimmering of bright red angry to a big star as Neil. =] I think of another set of stars as my family always glowing there for me. They are one of the best stars I ever had. One star will all reign that’s my special someone that I love her so much. The best thing about it is that they never stop shining unto you unless you just hate them or hurt them. Always remember they are just there for you and will never left u forever that is one thing very best. This people are very special to me. They make me to do this so I do it for them. And now I thank someone who is very special to me. She’s the best. =] Thank u very much for all the things u gave to me it’s very nice of u. Thank u and I love u so much. Have a nice day...

Words: 280 - Pages: 2

Premium Essay

Astronomy 101 Final Q&a

...of these 2. Which of the following can't be considered an acceptable hypothesis?" A. Dark matter, (invisible matter which still has gravitational attraction), determines the orbits of stars in the the galaxy B. Mass increases with velocity C. Matter came into existence together with time D. The megagalaxies of the universe will become invisible to each other in time. E. all are acceptable hypotheses 3. A theory is an integrated explanation of numerous “proven”_____. A. facts B. laws C. controls D. hypotheses E. guesses 4. What is the correct sequence of steps in the scientific method? I. State a problem II. Analyze and interpret data III. Develop a hypothesis IV. Share the results with other scientists V. Design and perform experiment to test the hypothesis A. I – II - III - IV – V B. III – I - V – II – IV C. V – IV – III – II – I D. I – III – V – II – IV E. V – II – I – III - IV 5. Ptolemy's model sought to explain retrograde motion by _____. A. adding circles to epicycle orbits B. adding circles to elliptical orbits C. adding epicycles to elliptical orbits D. adding epicycles to circular orbits 6. Due to retrograde motion some planets will rise in the west and set in the east. True or False 7. Which of the following is correctly ordered from largest to smallest in size? A. Moon, neutron star, white dwarf, galaxy B....

Words: 3959 - Pages: 16

Premium Essay

M1 Assess the Implications of Health, Safety and Security Legislation and Regulations for a Business Role in a Workplace Environment

...organisation I have chosen to evaluate the effectiveness on their use of techniques in marketing products is boots. The product I researched on was Rimmel London eyeliner which was from boots. There was a range of marketing techniques they have used. They have advertised the product on television and also the internet (YouTube). When it comes to advertisements Rimmel exaggerated eyeliner got over fifty seven thousand two hundred and fifty eight views. The customer reviews that were received for Rimmel London ‘’exaggerate eye liner’’ was last year in 2012(11 November). They only got six reviews; out of six people four people rated it five stars; one person rated three stars and one person rated it one star. However, from March to October 2013 they have got 101 views mostly giving back positive feedback. Also forty-four people gave a star rating of four point five and five. This has had a major effect over time because before Rimmel London wasn’t that recognised and now the views and ratings have rapidly increased. Furthermore, Boots have used a market relationship technique. For example if you buy the Rimmel London exaggerated eye liner you can now get the second one half the price. Another offer which you can get is when you spend ten pounds or more on any product that belongs to Rimmel London you can retrieve a free gift which is Rimmel London scandalize mascara that is worth six pounds ninety nine. Any products you buy from boots will enable you to collect points on...

Words: 298 - Pages: 2

Premium Essay

Reflective Journal

...Here comes to the end of my internship. I found these three months were tough yet remarkable and valuable. Firstly, for the overall feedback on the hotel, I found that all employees in InterContinental Hong Kong are attached to their own departments. All the employees no matter back officers or the one who serves and meets guest everyday will actually bring hotel the most benefits in terms of revenue and reputation. They have the equivalent aim of maintaining the hotel as the top five-star hotel in the world. In another point, although working in the hospitality industry is quite tough and hard, people in InterContinental Hong Kong always feel passionate about their job and always come with the warmest smile to both colleagues and guest. As I observed, the peer influence play an important role among employees. Take my department as an example; all the colleagues will act like family and friends to finish their work as soon as possible. They will also ease each other’s tension during busy slot. According to my observation, the management style in ichk is participative style. The participative style allows input of ideas from everybody. However, the aim and standard are still clear. It will be very effective when a group of employees are working together and the colleagues involved have enough experience. Moreover, the working environment is also essential that it can more or less encourage the colleagues to voice out opinions in different point of views. During the trainees’...

Words: 1320 - Pages: 6

Premium Essay

Roaring Dragon

...Introduction: The Roaring Dragon Hotel is a three-star hotel that is located in the southwest part of China. Since the 1980’s the state-owned-enterprise has enjoyed a long colorful history and reputation as on of the regions premium hotels. The at the office which is in another city. On average Mr. Wen shows up at the hotel once a month. In 2002 he decided that it was time to expand their hotel and make the jump to a five star hotel. Wen hired a consulting company to conduct an evaluation of his hotel from top to bottom. Everything from the service to the procedures was included in the evaluation. He also wanted to make sure that his employees would be able to make the jump to a premium hotel. The results of the evaluation were shocking to Mr. Wen. The results showed that his staff was lazy and incompetent. There was no way that he would be able to make the transition to a five star hotel without firing most of the six-hundred employees or spending a large amount on re-training the existing ones. It was found that employees were reading newspapers, drinking tea, conducting personal business and even leaving the premises while on the clock. Background: Roaring Dragon Hotel with long colorful history needed change since the market economy was slowly developing in the region and so they need competitiveness to compete with other local hotels and also with international hotels. They need new paradigm and new practices and mind set. It is the big change from...

Words: 335 - Pages: 2

Free Essay

New Planets

...possibly have other life forms. This could answer so many questions that humans have always had about space and what every human speculates through life. With all the money we blow on nonsense things or the money we blow that actually destroys our planet this would be a much better cause to spend money on. Spending money on new telescopes like the Kepler telescope, it can go into space and take pictures a lot closer. The only way we can find out if there are new planets like ours, we have to have equipment like the Kepler telescope this telescope can see things that others can’t. Just like in our power point we can’t see other planets that might already be here or are forming due to how bright the stars are that are near it with the distance. We have to wait for the planet to orbit that star and create a black shadow in order to see it. We wouldn’t know things like this unless we have the funds for it. There are so many reasons to spend money on space exploration. We get to see how a human body can with stand the space environment like the astronauts that are in space now. We also get to investigate other planets and this could lead to so much more discoveries. We could find out about new materials, maybe even new medicine, and even new ways to improve our own environment like having cleaner water or growing more food etc. The benefits could be...

Words: 290 - Pages: 2

Premium Essay

Business

...SOGO: A   FRESHMAN'S   ARCHITECTURAL   CRITIQUE 03/11/2014 0 COMMENTS The hotel industry is one growing business in the Philippines, among others. It was made, primarily, to provide accommodations, shelter, food and other services to tourists and travellers. Eventually, hotels have adapted to the progression of society, adding new features and functions to attract more customers, yet, in recent times, hotels have started to become different than usual, changing its function into something very sensitive. Hotel Sogo serves as an example. Hotel Sogo is a four-star hotel that was established in 1992. Today, it has a total of 32 branches nationwide, but the critique will focus on the North Edsa branch. The Hotel Sogo - North EDSA Branch is located behind Trinoma Mall. Standing beside many commercial establishments an MRT Station, and a major road, the Red-colored building catches the attention of many. Its facade is boxy, simple and plain. It was colored mainly in red, with accents of yellow, probably to attract more attention. Assuming that a viewer is standing a few meters from its facade, having the chance to view the whole building will be difficult because of many telephone and electric wires and the MRT tracks obstructing the view from that point.  At the left of the facade is a driveway that leads to the basement parking. The entrance also served as the exit way, which makes it difficult for cars going down to go up if another car is moving out. The parking had...

Words: 861 - Pages: 4