little intervention by humans. A heating system is a system where the temperature inside our homes are being monitored and controlled based on the desired temperature given by a person. The system consists of a controller that allows a person to control and maintain temperature inside the house. The system also has an actuator which consists of servo motors for mechanical operations of the system. It also has a process called the heating operation which consists of a radiator and pipes that run through
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& Research, Abu Dhabi, UAE CDepartment of Computer Science, Kuwait University, Kuwait b Azzam Mourada, Hadi Otrok , Hamdi YahyaouiC and Lama Baajoura Abstract-We introduce in this paper an abstract language on top of XACML (eXtensible Access Control Markup Language) for web services security. It is based on the automatic generation of XACML security policies from abstract XACML profile(s). Our proposed approach allows first to specify the XACML profiles, which are then translated using our intended
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our understanding of the arrangement for our engagement of an independent audit of the internal controls of Apollo Shoes, Inc. This letter will outline the nature and limitations of the services we will provide. Anderson, Olds, and Watershed will provide consultation to Apollo Shoes Inc. about the internal control requirements of the 2002 Sarbanes-Oxley Act (SOX) Section 404 and test the internal controls to identify any significant deficiencies and/or material weaknesses. Statement on Auditing Standards
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it mandatory for the accuracy of reported financial statements to be certified by senior management. In addition, section 404 of the Act influences the quality of the financial statements by specifying that the management should establish internal controls (Hart, 2009). However, in spite of the emphasis of the SOX Act, accountants continue to practice unethical behavior in accounting. In his article, “What Are the Causes of Ethical Lapses in Accounting?†Jagg Xaxx outlines four situations
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conservative in terms of accounting principles and practices. Weaknesses • Board of Director or Audit Committee Participation – New Phone Inc.’s Board of Directors and Audit Committee are not very active, which is important to maintain good internal controls and accurate financial reporting. Generally, auditors report their findings directly to the audit committee, who in turn reports to the Board of Director. The audit committee is also responsible for identifying potential risks. • Organizational
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Copyright © 1975 by the American Psychological Association, Inc. PSYCHOLOGICAL REVIEW JULY 1975 VOL. 82, No. 4 A Schema Theory of Discrete Motor Skill Learning Richard A. Schmidt Department of Physical Education, University of Southern California A number of closed-loop postulations to explain motor skills learning and performance phenomena have appeared recently, but each of these views suffers from either (a) logical problems in explaining the phenomena or (b) predictions that are not
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FOUR-YEAR MARKETING PLAN FOR ‘THE sWand’ PEAR TECHNOLOGIES ® Executive Summary The sWand is a new and unique button-less gesture based universal remote control that is being launched by Pear Technologies in the electronic gadgets market. This product offers consumers cutting-edge technology for increased convenience of use of electronic devices at affordable prices. The target market for this new product comprises households in Singapore with three or more electronic gadgets and an annual income
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With this terms Presidential Election closed most people are now focused on the hot topics affecting the country. For a majority of Americans this topic is the deficit. Everyone has an idea of who should get less money and who is spending frivolously, but there is no concrete plan to save money and decrease debt. One area that could use a little face lift is the welfare system. This past fiscal year it was reported that the government spent $75 billion dollars on the food stamp program and over
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1. When an auditor believes that an understanding with the client has not been established, he or she should ordinarily a. Perform the audit with increase professional skepticism. b. Decline to accept or perform the audit. c. Assess control risk at the maximum level and perform a primarily substantive audit. d. Modify the scope of the audit to reflect an increased risk of material misstatement due to fraud. 2. An auditor should design the written audit program so that a. All
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Ramesh Tuladhar is a manager of a production department in Sagar Groups, a firm that manufactures office equipment. After reading an article that stressed the benefits of participative management, Ramesh believes that these benefits could be realized in his department if the workers are allowed to participate in making some decisions that affect them. The workers are not unionized. Ramesh selected two decisions for his experiment in participative management. The first decision involved vacation
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