...TO: The Law Firm of Hackney and Walton SUBJECT: Charity Recommendation DATE: February 24, 2013 Operations Homefront is a non for profit organization that focuses their efforts to providing financial and relative support to military families and wounded soldiers. When the organization formed in February 2002, they supported 151,150 needs of military families; today they have provided more than $128 million dollars of funding to programs that support military families, including 4,200 wounded warriors and their families. Their services include financial assistance to cover mortgage payments, doctor, contractor, and mechanic bills, as well as, supplying food, baby items, furniture and household items, and handy work assistance within 24 to 72 hours of their request. Charity Navigator has given Operation Homefront the highest rating for the past six years straight. They state, “Nationally, $.94 of every dollar donated to Operation Homefront goes to programs.” Operations Homefront Statement of Financial Position indicated that they have a current ratio of 34.21, a going concern of 1.00, and 77.72% of total net assets are unrestricted. Their Statement of Activities showed that their fund raising efficiency is 28.45. Their fundraising and management expenses total fewer than 6% of total expenses while carrying out 94.22% program effectiveness. Operation Gratitude is a not-for-profit organization that annually sends 100,000+ care packages and personal letters of appreciation...
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...Developing Expectations for Analytical Procedures Northwest Bank Case 8.2A We are planning for the 4th year audit of Northwest Bank. According to our preliminary analysis, we agree that: 1. We will accept the Bank’s interest income from loans reported at December 31, 2011 as fairly stated. The difference of $154 thousand between computed interest income ($35183 thousand) and reported interest income ($35337 thousand) is less than the threshold of $525 thousand and thus is immaterial. 2. Based on the result of the analytical procedure, it is about 20% likely that 2011 interest income is materially misstated since there is no strong evidence indicating the existence of material misstatement. 3. The strength of evidence provided by the interest income analytical procedure is relatively low. Our assessment of the strength is about 3. The quality of the evidence is low because all the data is internally generated and thus required to be tested. We need to assure that the average loan volume agrees to numbers in other audit file and that the interest rates used to compute the weighted average rate were comparable to rates published in a Washington State Banking Commission Publication. We should also take into consideration of the management assertion, such as existence (whether the loans is true), completeness (whether include all loans), and valuation. In addition, the evidence is not sufficient and additional detailed testing is required. Because the errors in each individual...
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...CHEM 5 Quantitative Analysis Laboratory Outline. 55labout.doc 02/06/05 Objectives: • development of quantitative laboratory skills • introduction to modern analytical science • Approach: • solve a series of chemical analysis problems with various techniques and instruments • certify laboratory instruments and standards • maintain laboratory records in compliance with Good Laboratory Practice Guidelines Schedule: Weeks 1-6 - Perform a Basic Set of 8 fundamental experiments (Series A) Weeks 5-15 Two parallel activities will be sustained: - Perform a series of quantitative studies (Series B) - Calibration of laboratory instruments (Each student or student group will perform each experiment in the B-series.) (Each student or student group will perform the calibration of laboratory instruments __________________________________________________________________ Series A. Basic Quantitative Techniques Introductory Experiments (A-1) Experiment 1 Use of the Analytical Balance (page 727) (A-2) Experiment 2 Use of the Pipet and Buret and Statistical Analysis (page 729) Gravimetric Analysis (A-3) Experiment 3 Gravimetric Determination of Chloride (page 730) Volumetric Analysis Acid-Base Titrations Neutralization Titrations (A-4) Experiment 6 Determination of Replaceable Hydrogen in Acid by Titration with Sodium Hydroxide (page 736) (A-5) Experiment...
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...Learning Zone Analytical Procedures – A Powerful Tool for Auditors (Relevant to Paper 8 – Principles of Auditing and Management Information Systems) David Chow FCCA, FCPA, CPA (Practising) Audit tests Auditors normally carry out the following types of audit tests to determine whether financial statements are fairly stated: (i) procedures to obtain an understanding of internal control (ii) tests of controls (iii) substantive tests: • substantive tests of transactions; • analytical procedures; and • tests of details of balances. assessment of risks of material misstatement at the assertion level includes an expectation that controls are operating effectively. This means that auditors perform tests of controls only when: (i) a system exists; and (ii) the system has controls. The performance of tests of controls is to establish whether those controls in the systems are actually functioning properly and effectively so that the auditors can determine whether or not they can rely upon the controls. Substantive tests Substantive tests (also known as substantive procedures) are procedures designed to test for dollar errors or irregularities directly affecting the correctness of financial statement balances. Auditors perform substantive tests in an audit to detect material misstatement at the assertion level. Substantive tests of transactions emphasize the verification of transactions recorded in the journals and then posted in the general...
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...Qualification Good Laboratory Practices About About Labcompliance Contact Labcompliance Scope Tax/Bank Information All come with 10+ Best Practice Documents: SOPs, Checklists, Examples Transfer of Analytical Procedures According to the New USP Chapter <1224> With SOPs, templates and examples for easy implementation March 21, 2013 Quality by Design (QbD) for Analytical Method Development and Validation Learn how to design robustness for easy transfer and to avoid OOS situations Recorded, available at any time Validation of Analytical Methods for GLP and Clinical Studies Learn how to design, prepare, conduct and document for FDA compliance Recorded, available at any time Eight Steps for Cost-effective Laboratory Compliance Up-to-date overview, hot topics and trends. Recorded, available at any time Verification of Compendial Methods according to the New USP Chapter <1226> Understand the new risk based approach and and get real world case studies for testing Recorded, available at any time Effective HPLC Method Development and Validation Preparation, conduct and documentation for FDA/EMA Compliance Recorded, available at any time Validation of Analytical Methods and Procedures Conduct and Document for Efficiency and FDA, USP/EP and ISO 17025 Compliance Recorded, available at any time Development and Validation of Stability...
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...Chemistry Modern Analytical Chemistry David Harvey DePauw University Boston Burr Ridge, IL Dubuque, IA Madison, WI New York San Francisco St. Louis Bangkok Bogotá Caracas Lisbon London Madrid Mexico City Milan New Delhi Seoul Singapore Sydney Taipei Toronto McGraw-Hill Higher Education A Division of The McGraw-Hill Companies MODERN ANALYTICAL CHEMISTRY Copyright © 2000 by The McGraw-Hill Companies, Inc. All rights reserved. Printed in the United States of America. Except as permitted under the United States Copyright Act of 1976, no part of this publication may be reproduced or distributed in any form or by any means, or stored in a data base or retrieval system, without the prior written permission of the publisher. This book is printed on acid-free paper. 1 2 3 4 5 6 7 8 9 0 KGP/KGP 0 9 8 7 6 5 4 3 2 1 0 ISBN 0–07–237547–7 Vice president and editorial director: Kevin T. Kane Publisher: James M. Smith Sponsoring editor: Kent A. Peterson Editorial assistant: Jennifer L. Bensink Developmental editor: Shirley R. Oberbroeckling Senior marketing manager: Martin J. Lange Senior project manager: Jayne Klein Production supervisor: Laura Fuller Coordinator of freelance design: Michelle D. Whitaker Senior photo research coordinator: Lori Hancock Senior supplement coordinator: Audrey A. Reiter Compositor: Shepherd, Inc. Typeface: 10/12 Minion Printer: Quebecor Printing Book Group/Kingsport Freelance cover/interior designer: Elise Lansdon Cover image: © George Diebold/The...
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...Bulk Polymerization of Styrene Bulk polymerization of styrene will be conducted with different initial initiator concentrations. The polymers will be analyzed for their MW and PDI by size exclusion chromatography (SEC) using a calibration curve. The MW dependence on conversion will be investigated. The effect of the initiator concentration on polymer MW will be examined. Materials. Azobisisobutyronitrile (AIBN) and toluene (HPLC) were purchased from Sigma-Aldrich and used as received. Styrene (Sigma-Aldrich) was purified by passing through a silica column to remove inhibitors. CDCl3 was purchased from Cambridge Isotope and was used as received. Methods. Reaction procedure. To a vial charged with freshly purified styrene (10 g) was AIBN (0.7g, 0.35g or 0.17g) added at room temperature. The mixtures are then heated at 80˚C in an oil bath. Seven aliquots of the reaction mixture are removed at fixed time intervals (e.g., 0, 20, 40, 60, 80,100 min, 1 week) and analyzed by 1H NMR spectroscopy for conversion and SEC for polymer MW and PDI. Sample preparation for SEC analysis. An aliquot of the reaction mixture (3mg) is dissolved in THF(1mL) and was filtered through a syringe membrane filter prior to injection into SEC column. Sample preparation for 1H NMR analysis. An aliquot of the reaction mixture (0.1-0.5 mg) is dissolved in CDCl3 (1mL) and is transferred into a NMR tube for conversion analysis. Lab report write-up. Summarize and discuss your experimental...
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...Ada Lovelace was born in London on December 10th, 1815. Her parents were Lord George Gordon Byron and Lady Anne Isabella Milbanke Byron. They didn’t have a happy relationship, and Lady Byron separated from her husband weeks after Ada was born. A few months later, Lord Byron left England, and Ada never saw him again because unfortunately he died in Greece when Ada was 8 years old. Later on in her life, Ada’s mother hired tutors to teach her science and math. She believed that if Ada engaged in these, it would prevent her from developing her father's moody and unpredictable temper. In 1835, Ada married William King. They had three children together. Ada's health suffered after a case of cholera in 1837. Doctors gave her painkillers and her personality...
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...Method Number: EPA 200.7 Revision Number: 3.0 Date: September 3, 2010 Clinical Laboratory of San Bernardino, Inc. Standard Operating Procedure for the Determination of Metals by Inductively Coupled Plasma Spectroscopy 1. SCOPE AND APPLICATION: 1.1 This method provides procedures for the determination of dissolved elements in ground waters, surface waters, and drinking water supplies. It may also be used for the determination of total recoverable element concentrations in these waters and wastewaters. Dissolved elements can be determined after suitable filtration and acid preservation. Acid digestion procedures are required prior to the determination of total recoverable elements. To reduce potential interference, dissolved solids should be < 0.2% (w/v). Prepared samples may require dilution prior to analysis to avoid physical interferences. The method is applicable to the following analytes: Chemical Abstract Services Registry Numbers (CAS-No.) 7429-90-5 7440-39-3 7440-42-8 7440-70-2 7440-48-4 7440-50-8 7439-89-6 7439-95-4 7439-96-5 7439-98-7 7440-41-7 7440-43-9 7440-47-3 7440-02-0 7440-22-4 7440-09-7 7631-86-9 7440-23-5 7440-66-6 Dectection Limit of Reporting (DLR) 50 ppb 100 ppb 100 ppb 1 ppm 10 ppb 50 ppb 100 ppb / 40 ppb 1 ppm 20 ppb / 4 ppb 10 ppb 1.0 ppb 1.0 ppb 10 ppb 10 ppb 10 ppb 1 ppm 0.5 ppm 1 ppm 50 ppb 1.2 1.3 1.4 Analyte Aluminum (Al) Barium (Ba) Boron (B) Calcium (Ca) Cobalt (Co) Copper (Cu) Iron (Fe) Magnesium (Mg) Manganese (Mn) Molybdenum (Mo) Beryllium...
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...in dietary supplements Introduction UV-Visible spectroscopy is an analytical technique involving measurement of the UV-visible light absorbed by substances, and is therefore commonly used for determining the concentration of a substance in a sample. Many substances absorb energies of particular wavelengths, while transmitting energy of other wavelengths. A UV-visible spectrum is produced when photons that are present in this particular region of the electromagnetic spectrum gain energy; causing electrons to jump from to higher energy levels than the ones they previously existed in. Not all substances have the same energy levels, since they vary from substance to substance. This in turn means that the energy and wavelength of the light required to move electrons from their energy levels also varies between substances. Hence it is possible to use the specific spectrum produced by each substance to identify what it is. A substance that absorbs light appears coloured, however the observable colour is the complement of the colour(s) absorbed, i.e. the colour not absorbed, since it is what remains to reach our eyes. UV-Visible spectroscopy can be used to obtain qualitative data, such as through identifying compounds using spectra compounds, or quantitative analysis. However, it is generally used for quantitative analysis, in order to determine the concentration of substance in a sample. In this procedure, the spectrum of the pure substance as well as a wavelength at which the...
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...electron, forming the reduced form of the mediator, hexacyanoferrate (II). The Advantage test strip employs the electrochemical principle of biamperometry. The monitor applies a voltage between two identical electrodes, which causes the reduced mediator formed during the incubation period to be reconverted to an oxidized mediator. This generates a small current that is read by the monitor. If controls do not fall within the acceptable range after one repeat 1 Do not report the patient results (this would be if the operatoris running controls for the purpose of checking the meter; otherwise, the QC lockout would not have allowed the patient to be tested prior to getting the controls in acceptable range). 2 Review the test policy and procedure. 3 To get a trade, take all of the reagents and supplies out of the drawer and take the entire GTS to the High Volume Lab of Chemistry, 5th floor McCullough Bldg. 4 If feasible for the testing site, the Nurse Manager/designee or Clinic Manager can authorize the borrowing of a GTS unit from another location. cont. NOTE: The proper comment code (09) identifying a temporary GTS unit is being used should be entered after the patient result is displayed and before it is "entered" by the operator. Point of Care should be notified that the assigned GTS unit is not performing satisfactorily. 5 Control testing should be repeated with the borrowed monitor, and, if acceptable, patient testing can be performed and reported. 6 If the problem cannot...
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...Food Chemistry Food Chemistry 101 (2007) 397–400 www.elsevier.com/locate/foodchem Analytical, Nutritional and Clinical Methods Method development for the determination of manganese in wheat flour by slurry sampling flame atomic absorption spectrometry ´ Rennan G.O. Araujo, Fabio de S. Dias, Samuel M. Macedo, ´ Walter N.L. dos Santos, Sergio L.C. Ferreira * ´ ˆ ´ ´ ´ Universidade Federal da Bahia, Instituto de Quımica, Nucleo de Excelencia em Quımica Analıtica da Bahia, ´ Campus Universitario de Ondina, 40170-290 Salvador, Bahia, Brasil Received 23 June 2005; received in revised form 25 October 2005; accepted 25 October 2005 Abstract The wheat is one of the cereals more consumed in the human food in all worlds. In the form of flour it is used for preparation of breads, cookies, pizzas, cakes, and etc. This way, the knowledge of the mineral content this cereal and its flour is very important. Considering it, methods for determination of metals in these matrices are opportune and several papers have been performed. In this paper, a slurry sampling flame atomic absorption spectrometric method for the determination of manganese in wheat flour is proposed. The optimization step was performed using univariate methodology involving the variables: nature and concentration of the acid solution for slurry preparation, sonication time and sample mass. The established experimental conditions after optimization recommend a sample mass of 0.5 g, 2.0 mol LÀ1nitric acid solution and a sonication...
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...CLC204 – Analytic Chemistry Experiment Quantitative Analysis of an Unknown Liquid Sample Objective: To be familiar with Ultra Violet Spectrophotometer (UV) and Gas Chromatography (GC) used in chemical analysis UV Abstract In this report, people who consumed tom yum soup suffered from nausea and vomiting due to copper poisoning which was found to leach from a pot into the soup under high heat and acidic condition. It was also suspected that an organic compound was present in the soup which enhanced the absorption of copper in consumer. Hence, as an analytical chemist, we have to use UV to determine the actual concentration of copper standards and blank using external calibration standards. The result of the test solution was measured by comparing it with the calibration of copper. Introduction The goal of this experiment is to obtain the concentration of copper in a known solution. Therefore, in this experiment, we will be using UV to measure the absorbance of the solution. A spectrophotometer is used to measure the amount of light that a sample absorbs. Ultraviolet (UV) light is an electromagnetic radiation with a wavelength in the range of 10nm to 400nm and energy from 3eV to 124Ev. With a shorter wavelength as compared to visible light, UV light is able to penetrate more readily through obstacles. Its name came from a spectrum which humans identify as the colour violet. UV light is invisible, but it can be seen indirectly when it makes other substances...
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...experiment the iron content of an unknown will be determined by comparing the absorbance at a specific wavelength of an unknown solution to that of standards. Beer-Lambert law ( A = abc Where: A ( is the absorbance (in absorbance units) at a specific wavelength; a: is the absorptivity at a specific wavelength; when expressed in units of L/mol-cm it is the molar absorptivity (ε); c: is the concentration of the absorbing species, usually expressed in units of mol/L; b: is the pathlength of the sample through which the light beam passes, usually expressed in units of cm. ✓ Procedure a) Preparation of solution : 1) Prepare a standard iron solution containing about 0.0702 g of iron per 1000 mL by first calculating the required amount of pure ferrous ammonium sulfate [Fe(NH4)2(SO4)2C6H2O] (FW=392.14). Weigh out the sample using an analytical balance and dissolve this in about 200 mL of deionized water containing 2.5 mL of H2SO4 in a 1 L volumetric flask. Dilute with water to the mark and mix thoroughly by inverting the stoppered flask several times. Do not dry the ferrous ammonium sulfate before weighing. This solution will be used in a subsequent analysis. Note:...
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...“ATOMIC ABSORPTION 1” VARIAN SPECTRA AA200 EXPERIMENTS ANALYSIS OF MULTIVITAMINE TABLETS. Experiment # 1 Analysis of multivitamin tablets for copper and iron Instructor: Gregg Taylor Student: Martin Tadros ID#: 100288670 Date Perform: October 9, 2013 Lab Partner: N/A Note: This lab I did last semester Note 2: The lab done this semester the dilution I did was the problem. Will send this one as a reference that I understand the concept and calculation of the lab and will send another lab explaining the errors. AA1 - Varian Spectra AA 200 Experiments INTRODUCTION Concept: Atomic absorption spectroscopy (AAS) is a spectra analytical procedure for the quantitative determination of chemical elements employing the absorption of optical radiation (light) by free atoms. It is capable of measuring the concentrations of a wide variety of element in sample. In AAS method measures the light absorbed by the very large proportion of atoms in the ground state. It is a widely used technique due to its simplicity, effectiveness, and relatively low cost. Atomic-absorption (AA) spectroscopy uses the absorption of light to measure the concentration of gas-phase atoms. Since samples are usually liquids or solids, the analyses atoms or ions must be vaporized in a flame or graphite furnace. The atoms absorb ultraviolet or visible light and make transitions to higher electronic energy levels. The analyse concentration is determined from the...
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