As An Asian American Born Citizen, It Never Really Was

As an Asian American born citizen, it never really was hard to ‘fit-in’ or adapt to the environment, where I would consider myself as part of the popular culture--a dynamic culture based in large, heterogeneous societies permitting considerable individualism, innovation, and change (Jordan, 2014). Consequently, my ancestors from the older generation would be considered as part of the folk culture--small rural, cohesive, conservative, isolated, largely self-sufficient groups that are homogeneous in custom and ethnicity. Considering both cultures, I can see the difference and the evolution of future generations. In the current century, race, ethnicity and nationality are put into context, mixing everything together and creating something†¦show more content†¦Whilst if I was in China, I would be focused on education, and preparing for my future job, and then focusing on how I am going to live the rest of my life. In relation, when I was younger, I was taken to a pr ivate preschool and Kindergarten, in hopes that I am able to build a stronger foundation for when I enter the first grade. As I grew older, and first grade came near, my family moved from one city to another to enroll me in a better elementary school. From this, part of my educational background grew. Throughout the years, we would fly to China to visit family and I was then exposed to the different cultures and was able to compare the living standards and cultural aspects between the United States and China. Consequently, my mom’s side is Tai-Shan and my dad’s side is Shanghainese. On my mom’s side, I have ancestors from Guangzhou, Tai-Shan, Beijing, and Hong Kong. On my dad’s side, I have ancestors from Guangzhou, Shanghai, Beijing, and Hong Kong as well. I know that these cities are all within China and have rigorous living conditions, intense education systems, and a place where money is everything. From this, I can say that this does influence my ide ntity, as I am exposed to these cultures and ideas quite often. Being Chinese, and the first generation to be here in the United States, my parents are still quite traditional. Through that, the idea of who I am is influenced and altered, because there are ideas that IShow MoreRelatedRacism : Racism And Racism1181 Words   |  5 PagesThis issue of racism is popular by name but tends to be sugar coated by the way people see it. In order to truly understand racism you need to take a bite into the topic in order to get a taste of what it is really like. Racism comes in many different forms and can be seen many different ways. But why even care about racism at all? Why does it even matter? One would think that with such a harsh background regarding racism in America it would no longer exist in society today. 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Art Museum Of Fort Worth Texas - 877 Words

This influence and style continued at the Kimbell Art Museum in Fort Worth Texas. Louis Kahn is a modern architect that designed the Kimbell Art Museum. Kahn emerged from the Beaux-Arts movement but became one of the foremost American Modernist architects of the 1950’s and 60’s (Kimball, 1990). Kahn created a building for the Kimbell Art Museum that also complimented the art and did not distract the viewer (Kimball, 1990). He was commissioned to design the Kimbell Art Museum from 1966-1972). â€Å"Kahn’s museums are individual to the point of idiosyncrasy, yet they remain transparent to the works of the art they house (Kimball, 1990).† The Yale University Art Gallery, designed by Kahn, has an intimate studio feel as employed at the Museum of Modern Art (Binns, 2004 p. 17). Kahn also utilized similar materials that Goodwin and Stone incorporated. The Yale University Art Gallery is made of large pieces of glass and steel (Binns, 2004, p. 17). 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Gas Leak Sensing In Cars Using Embedded System Engineering Essay Free Essays

string(162) " configured to feel leaks ensuing in path-integrated concentrations of, for illustration, 2 ppm-m of H fluoride, 200 ppm-m of H sulphide, or 10 ppm-m of methane\." Abstraction: Carbon monoxide is a colourless, odorless, toxic gas whose primary beginning indoor is the uncomplete burning of fossil fuels. Carbon Monoxide is the most toxic which restricts the flow of O to the encephalon, rendering the individual dead within proceedingss. The chief purpose of this thesis is to develop a system to observe the being of C monoxide inside a auto, due the malfunctioning of the air conditioner and to supply an exigency mechanization to avoid any build-up of C monoxide gas. We will write a custom essay sample on Gas Leak Sensing In Cars Using Embedded System Engineering Essay or any similar topic only for you Order Now The mechanization involves uninterrupted monitoring of CO degrees and triping relays to run the exigency system, when CO degrees reach a high value. The GSM engineering can be used when a vehicle met with an accident, instantly the location, vehicle figure, individual to reach figure, reference and the medical history will be transferred to the nearest aid desk. Keywords: Carbon monoxide, MQ-7 detector, Microcontroller AT89s51, GSM engineering Introduction Carbon monoxide is a colorless, odorless, toxic gas whose primary beginning indoor is the uncomplete burning of fossil fuels. The job that we are seeking to get the better of is Carbon Monoxide leak in a auto. When the air-conditioner malfunctions, there is a CO leak, which can be risky, sing that most of the autos are air-conditioned. In the event of people acquiring stuck in the auto during a CO leak, it could turn out fatal, as this gas is really toxic. It mixes with the haemoglobin in blood and signifiers carboxy-hemoglobin, which restricts the flow of O to the encephalon, rendering the individual dead within proceedingss. The molecule consists of a C atom that is triply bonded to an O atom. Carbon monoxide is a commercially of import chemical. It is besides formed in many chemical reactions and in the thermal or uncomplete decomposition of many organic stuffs. Dangerous sums of CO can roll up when as a consequence of hapless installing, hapless care or failure or harm to an contraption in service, the fuel is non burned decently, or when suites are ill ventilated and Carbon Monoxide is unable to get away. Having no odor, gustatory sensation or coloring material, in today ‘s universe of improved insularity and dual glazing it has become progressively of import to hold good airing, maintain all contraptions on a regular basis and to hold perfectly dependable sensor dismaies installed giving both a ocular and hearable warning instantly there is a build up of CO to unsafe degrees. 1.1 The effects of Carbon Monoxide Carbon Monoxide toxicants by come ining the lungs via the normal external respiration mechanism and displacing O from the blood stream. Break of the normal supply of O puts at hazard the maps of the bosom, encephalon and other critical maps of the organic structure. Carbon Monoxide produces the undermentioned physiological effects on people exposed to the concentrations shown: Table No 1.1 Safety Degrees The above information is for a healthy grownup. Persons enduring from bosom or respiratory wellness jobs, babies and little kids, unborn kids, anticipant female parents and pets can be affected by CO poisoning more rapidly than others in the family and may be the first to demo symptoms. 1.2 Corrective Action Evacuate gt ; Ventilate gt ; Investigate Travel the affected individual to fresh air.A Administer O if available. Contact medical aid. If the individual is non eupneic, perform unreal respiration as taught in Cardiopulmonary Resuscitation Training until medical aid arrives. Vent the country. Investigate the beginning of C monoxide and do fixs. The most of import thing that one can make to protect oneself and one ‘s household from the dangers of Carbon Monoxide toxic condition is by acquiring a Carbon Monoxide Sensor Alarm with a low degree index. If one can suit a sensor one can at least be certain, holding carried out all the about safety cheques, that he is protected. 1.3 EMERGING Technology Dae-Eun Park, Taegyu Kimb, Sejin Kwon, Choong-Ki Kima, Euisik Yoon, ( 3 ) presents the Successful execution, â€Å" Micromachined methanol steam reforming system as a H provider for portable proton exchange membrane fuel cells † , In this paper, a fresh hydrogen-supplying device for fuel cells has been designed, fabricated, and demonstrated. The proposed H provider is a micromachined one-chip fuel processing system including vaporiser, catalytic combustor and methyl alcohol steam reformist. This fuel processing system utilizes the thermic energy generated from the catalytic H burning to heat up the full system. For the catalytic burning, we have introduced C nanotubes as a encouraging construction of Pt accelerator for the first clip. We have besides developed a new surfacing method of reforming accelerator ( Cu/ZnO/Al2O3 ) and observed that equal sum of H can be generated for PEM fuel cells. We have successfully reported the feasibleness of the proposed fuel processing system . â€Å" Handheld laser-based detector for distant sensing of toxic and risky gases † ( 7 ) . A new optical tool, which will assist petrochemical refinery and chemical processing works forces locate the beginning of a toxic or risky gas leak while staying outside the margin of the processing country, has been demonstrated. This detector is capable of turn uping leaks from a distance of about 20 m, with a response clip of less than 1 2nd. By heightening the velocity with which leaks can be located, the hazard of an inchoate failure going a ruinous failure is reduced significantly. The tool is based on Tunable Diode Laser Absorption Spectroscopy ( TDLAS ) . TDLAS is presently being utilized in these industrial environments in permanently-installed open-path constellations to feel releases of selected gases as they exit the processing country. The detector described here combines a lightweight, portable optical transceiver with battery-operated electronics in a individual handheld bundle. By standing in a safe country and â€Å" polishing † the eye-safe optical maser beam emanating from this device onto suspected leak beginnings, operators may quickly insulate the beginning while minimising their possible exposure to the jeopardy. The detector can be configured to feel leaks ensuing in path-integrated concentrations of, for illustration, 2 ppm-m of H fluoride, 200 ppm-m of H sulphide, or 10 ppm-m of methane. You read "Gas Leak Sensing In Cars Using Embedded System Engineering Essay" in category "Essay examples" Dr. Stetter ‘s ( 4 ) says, ‘The new detector utilizing a nano-particulate composite plastic for electronic conductivity within the detectors ‘ cell wall. â€Å" It is astonishing what such an invention does for the detector interior decorator, comments Dr. Stetter. To be able to plan a detector with no wires or connections to the electrodes eliminates the major beginning of detector failure over clip. With the new nanotechnology enabled T-Series detectors, a bantam low-cost bundle that is more robust is the consequence. Vishad Patel, Senior Engineer of Transducer Technology, Inc. says, â€Å" In add-on to leting the new bantam detector design, † â€Å" we get to do radical low profile level detectors with fewer fabrication stairss. † All of these characteristics may be great for applied scientists but the client besides benefits to a great extent from this new attack to sensor merchandises. The first detector attempted with the nanotechnology was a CO [ C monoxide ] detector. The consequences are astonishing, high public presentation CO detectors, even better public presentation specifications, like response clip and stableness, than most of the bing detectors. The EMI intervention appears to be less than the current offerings for CO detectors besides. This means the client can freely plan bantam, rugged, accurate, and low power CO metres that are guaranteed to run in a broad assortment of environments and applications. J.Ayala, Donald.P.Eckman, Evangelous Petroutsos ( 9 ) says, â€Å" Micro Controller 8951 † . A microcontroller ( besides MCU or A µC ) is a computer-on-a-chip. It is a type of microprocessor stressing autonomy and cost-effectiveness, in contrast to a all-purpose microprocessor ( the sort used in a Personal computer ) . In add-on to all arithmetic and logic elements of a general intent microprocessor, the microcontroller normally besides integrates extra elements such as read-only and read-write memory, and input/output interfaces. 1.4. Block Diagram CO gas Detector GSM Modem RS 232 Door Locking/ Unlocking Unit of measurement Signal Conditioner AT89S51 Driving Circuit A detector is a type of transducer, or mechanism that responds to a CO gas by bring forthing another type of energy signal. The Sensor that we use in the undertaking is MQ-7. A signal conditioner is a device that converts one type of electronic signal into another type of signal. Its primary usage is to change over a signal that may be hard to read by conventional instrumentality into a more easy read format. In executing this transition a figure of maps may take topographic point. They include: Amplification Electrical Isolation Linearization Cold Junction Compensation Excitement A microcontroller ( besides MCU or A µC ) is a computer-on-a-chip. It is a type of microprocessor stressing autonomy and cost-effectiveness, in contrast to a all-purpose microprocessor ( the sort used in a Personal computer ) . Microcontrollers are often used in automatically controlled merchandises and devices, such as car engine control systems, office machines, contraptions, power tools, and playthings. By cut downing the size, cost, and power ingestion compared to a design utilizing a separate microprocessor, memory, and input/output devices, microcontrollers make it economical to electronically command many more procedures. In telecommunications, RS-232 ( Recommended Standard 232 ) is a criterion for consecutive binary informations signals linking between a DTE ( Data terminal equipment ) and a DCE ( Data Circuit-terminating Equipment ) . It is normally used in computing machine series ports. A GSM modem is a wireless modem that works with a GSM radio web. A wireless modem behaves like a dial-up modem. The chief difference between them is that a dial-up modem sends and receives informations through a fixed telephone line while a wireless modem sends and receives informations through wireless moving ridges. A GSM modem can be an external device or a Personal computer Card / PCMCIA Card. Typically, an external GSM modem is connected to a computing machine through a consecutive overseas telegram or a USB overseas telegram. A GSM modem in the signifier of a Personal computer Card / PCMCIA Card is designed for usage with a laptop computing machine. Detector A detector is a type of transducer, or mechanism that responds to a type of energy by bring forthing another type of energy signal, normally electrical. They are either direct indicating ( an electrical metre ) or are paired with an index ( possibly indirectly through an parallel to digital convertor, a computing machine and a show ) so that the value sensed is translated for human apprehension. A device that responds to a stimulation, such as heat, visible radiation, or force per unit area and generates a signal that can be measured or interpreted is called a SENSOR. 2.1 Types of SENSORS Types of detectors include electromagnetic, chemical, biological and acoustic. Aside from other applications, detectors are to a great extent used in medical specialty, industry and robotics. In order to move as an effective detector, the undermentioned guidelines must be followed: The detector should be sensitive to the measured variable. The detector should be insensitive to any other variable. The detector should non act upon the measured variable. In theory, when the detector is working absolutely, the end product signal of a detector is precisely relative to the value of the parametric quantity it is meant to mensurate. The addition is so defined as the ratio between end product signal and measured variable. For illustration, if a detector measures temperature and has an existent electromotive force end product, the addition is a changeless with the unit. 2.2 CO SENSOR MQ-7 The Sensor that we use in our undertaking is a commercial merchandise from Hanwei Electronics Ltd. China. The detector is composed of micro Al2O3 ceramic tubing, Tin Dioxide ( SnO2 ) sensitive bed, mensurating electrode and warmer are fixed into a crust made by plastic and unstained steel cyberspace. The warmer provides necessary work conditions for work of sensitive constituents. The enveloped MQ-7 Sensor has 6 pins, 4 of which are used to bring signals ; the other 2 are used for supplying heating current. 2.2.1 Features of the Sensor The assorted characteristics of the MQ-7 is listed below High sensitiveness to carbon monoxide. Stable and long life. Miniature size and low power ingestion. Low Cost. 2.2.2 Applications of the Sensor Residential and commercial CO sensors. Air quality accountants. Ventilation control for indoor parking garages. These electronic sensors sound against a fire by feeling CO degrees in the air. Demand controlled airing for offices, exhibition centres, hotels, tunnels, mines and auto Parkss. Pollution Control for the vehicles. 2.2.3 Specifications Symbol Parameter name Technical Condition Remark Tao Using temperature -20i‚ °-50i‚ ° Tantalum Storage temperature -20i‚ °-50i‚ ° Advice utilizing range Rhesus factor Relative humidness Less than 95 % RH O2 Oxygen concentration 21 % ( stand status ) the O concentration can impact the sensitiveness. Minimum value is over 2 % The tabular array 2.1, 2.2 and 2.3 are the specifications of the MQ-7 detector. Table No 2.1 Standard Work Conditions Table No 2.2 Environment conditions Symbol Parameter name Technical Condition Remark VC Circuit Voltage 5VA ±0.1 Ac or Dc VH ( H ) Heating Voltage ( high ) 5VA ±0.1 Ac or Dc VH ( L ) Heating Voltage ( low ) 1.4VA ±0.1 Ac or Dc RL Load Resistance Can set Rhesus factor Heating Resistance 33I ©A ±5 % Room Temp. TH ( H ) Heating Time ( high ) 60A ±1 seconds TH ( L ) Heating Time ( low ) 90A ±1 seconds Ph Heating Consumption Less than 330mw Table No 2.3 Sensitivity features Symbol Parameter name Technical Condition Remark Roentgen Surface opposition Of sensitive organic structure 2-20k In 100ppm Carbon Monoxide ? ( 300/100ppm ) Concentration incline rate Less than 0.5 Rs ( 300ppm ) /Rs ( 100ppm ) Standard working status Temperature -20i‚ °CA ±2i‚ °C: Relative humidness 65 % A ±5 % : RL: 10KI ©A ±5 % VC: 5VA ±0.1V VH: 5VA ±0.1V VH: 1.4VA ±0.1V Preheat clip No less than 48 hours Detecting scope: 20ppm-2000ppm C monoxide 2.2.4 Structure of the Sensor MQ-7 Structure and constellation of MQ-7 gas detector is shown as Figure 2.1. ( Configuration A or B ) Figure No 2.1: Detector construction of MQ-7 2.2.5 Basic Measuring Circuit As shown in Figure 2.2, standard mensurating circuit of MQ-7 sensitive constituents consists of 2 parts: One is the heating circuit holding clip control map ( the high electromotive force and the low electromotive force work circularly ) , the 2nd is the signal end product circuit: it can accurately react alterations of surface opposition of the detector. Figure No 2.2: Measuring Circuit of Sensor 2.2.6 Operation Principle The surface opposition of the detector RS is obtained through accomplished electromotive force signal end product of the burden opposition RL which series-wound. The relationship between them is described by 2.2.6.1: RSRL = ( VC-VRL ) / VRL 2.2.6.1 Figure No 2.3 Clocking Diagram of Sensor Figure 2.3 shows alterable state of affairs of RL signal end product measured by utilizing Fig.2.2 Circuit Output signal, when the detector is shifted from clean air to Carbon Monoxide ( CO ) , Output Signal measuring is made within one or two complete heating period ( 2.5 minute from high electromotive force to low electromotive force ) . Sensitive bed of MQ-7 gas sensitive constituents is made of SnO2 with stableness. So, it has first-class long-run stableness. Its service life can make 5 old ages under utilizing status. 2.2.7 Sensitivity Adjustment for the Sensor Resistance value of MQ-7 is different to assorted sorts and concentration of gases. So, when utilizing these constituents, sensitiveness accommodation is really of import. It is recommended that the sensor is calibrated for 200ppm CO in air and Load opposition ( RL ) needed is about 10 KI © ( 5KI © to 47 KI © ) . For accurate measuring, the proper dismay point for the gas sensor should be determined after sing the temperature and humidness influence. The sensitiveness accommodation algorithm is as follows: a. Connect the detector to the application circuit. B. Turn on the power, Preheat through electricity for over 48 hours. c. Adjust the burden opposition RL until a signal value is obtained, which responds to a certain Carbon Monoxide concentration at the terminal point of 90 seconds. d. Adjust another burden opposition RL until you get a signal value is obtained which is respond to a Carbon Monoxide concentration at the terminal point of 60 seconds. Figure No 2.4: Sensitivity Features of the MQ-7 Fig.2.4 shows the typical Sensitivity Characteristics of the MQ-7 Sensor for several gases. Figure 2.5: gives the Dependence of MQ-7 on Temperature and Humidity Temp: 20i‚ °C: Humidity: 65 % : O2 concentration 21 % : RL=10kI © Ro: Detector Resistance at 100ppm CO in the clean air. Roentgen: Detector Resistance at assorted concentrations of gases. Figure No 2.5: Dependence of MQ-7 on Temperature and Humidity. CO Gas Detector The Micro-controller has many more grounds to be used than the microprocessors. Automatically controlled merchandises and devices, cut downing the size, cost, and power ingestion and increasing informations transportation velocity, memory. The figure 3.1 gives the portion of the circuit of the thesis. Circuit Diagram of Gas Detector 3.1 Automation after CO is detected This undertaking intends to get the better of the unsafe state of affairs that those three people found themselves in, on that fatal twenty-four hours. Using the Sensor MQ-7, after CO is detected, Emergency Automation and Control is provided, based on the degree of CO detected. From the tabular array 1.1, we see assorted degrees of CO in ppm. These degrees indicate the degrees of toxicity and its effects on Human Beings. The lock of the door, which is portion of the cardinal lockup system, is unbarred automatically. Redundantly, a doorbell is sounded to bespeak that the doors are unbarred to enable speedy issue from the auto. As already explained, when the first degree of CO is reached, the slit on top of the auto opens leting fresh air to come in in, while the exhaust fan removes CO from indoors. The consequence of this operation can be witnessed on the LCD, where the CO degree lessenings. Redundancy is implemented here in the signifier of two exigency actions taking topographic point at the same clip. By and large, this degree is non reached because the first action is really good in cut downing the CO degree inside the auto. But, in dire fortunes, when there is an exponential buildup of CO degree in the auto, due to unknown grounds and the first action is turn outing to be inefficient, the 2nd exigency action takes over. Hence, Redundancy is besides implemented here for Safety. Following actions take topographic point on making the 2nd degree. The doors are unbarred automatically. An exact reproduction of a existent auto door mechanism is used here. 4.1. Future Enhancement The particular characteristics of this â€Å" GSM Based CO Gas Leak Sensing Using Embedded System † have been discussed in the old chapters. Now let us see how this undertaking can be enhanced in the hereafter with the latest approaching engineerings. This undertaking being a crisis direction mechanization system can be enhanced with the WAP engineering. With this the current readings of the degree of the CO degrees or the other parametric quantities involved can be sent through to a few of import Mobile phones when risky degrees are reached. Besides this can be used in assorted other state of affairss like mills, industries and other topographic points where CO buildup may happen. The chief difference in the undertaking would be to take the appropriate CO detector as the state of affairs requires. CO Sensors with higher degrees of sensitiveness are available. 4.2 Decision A really accurate and effectual method to observe CO degrees within inside a auto has been devised. Besides two degrees of mechanization have been incorporated to battle any addition in CO degrees within the auto. The whole undertaking is really cost effectual and can be implemented in any sort of auto right from the basic theoretical account to the luxury autos. The life of the CO detector is besides really long and its dependability is really good. Besides assorted other parametric quantities can be continuously monitored and displayed in the show. This adds diverseness to the undertaking and enables multi tasking. How to cite Gas Leak Sensing In Cars Using Embedded System Engineering Essay, Essay examples

Flat cargo berhad free essay sample

Flat Cargo Berhad(FCB), an air cargo company that was listed in Bursa Malaysia on the 15th of September 2001 was one of the largest airfreight companies in Malaysia. The company servicing several government linked companies including Freight Malaysia Berhad and other private company like Citylink,Nationwide Express and Nippon Express. It was registered as an investment holding company with several subsidiaries with principal activities ranging from air freight services and ground handling services. One of FCB’s major shareholder in 1997 was Bangor Berhad, which it was part of a diversified international family owned conglomerate, the Miri Group. Within their reputation and have wide range of customer worldwide, the Company absolutely can maintain its financial operation atleast for five consecutive years. However, in this case, Mr Chuah Mun Soong, an auditor from Kencana Associates have discovered several suspicious and questionable results which is indirectly lead to a delay in finalizing the auditor’s report. Hence, the main problem faced by Mr Chuah believes there might be a high possibility that FCB is involving in fraud. At the same time, identification of problem faced by FCB is needed and solution should be implemented which can give immediate effect in order to avoid devastating FCB reputation as well as allowing FCB remained as the nation’s leading air cargo carrier. Issue Uncollectible debts, improper sales transaction, incorrectly recorded debtors’ account and abnormal transaction had caused Air Flat Cargo involved the possibility of fraud in a financial audit engagement. Problem Identified in Flat Cargo Berhad In 2006, during a routine financial audit, the auditors identified several suspicious findings in Flat Cargo Berhad that resulted in a delay in finalizing the auditor’s report. It had been thought that Flat Cargo Berhad involving the possibility of fraud in a financial audit programme. Below has shown some of the problem that face by Flat Cargo Berhad. First and foremost, several debtors’ confirmation letters were returned because the addressees had changed their mailing addresses. The several debtors’ confirmation letters were returned because of wrong mailing address had caused Flat Cargo Berhad could not recognized the revenue since the debts could not be collected. However, due to the rise of high revenue from 2001 till 2005, this can be assumed that FCB has recognized these revenue where there are contingencies associated with the transaction that have not yet been resolved. Once the debtors have not paid the debts to Flat Cargo Berhad, these debts should not be recognized as revenue. In addition, it had also shows that a large sum of sales transactions was found with no supporting documents. Most of these transactions involved small clients. For sales transactions which have no supporting documents, the revenue should not be recognized. Then again, these sales transactions have been recognized by FCB which had lead to the misinterpretation of their high revenue. FCB have recorded fictitious revenue which should be immediately be amended in their accounts. Every sales transaction required a proof to shows that the transaction had been occurred in that period of time or been known as transaction history then the company can only recognized it as a revenue. Furthermore, a loan received from a Hong Kong based company was found to be incorrectly recorded in the debtors’ account. Here, FCB did not record this transaction correctly which has lead to misrecognize of revenue. FCB received loan from another company should be a debt to FCB and not revenue because this loan will need to be given back to the Hong Kong based company in the near future. Therefore, this amount is not supposed to be recorded in Account Receivables. In spite of that, this amount should be recorded in FCB’s liabilities although it has increase cash on the assets side. Then, it is clearly stated in Principle 2 in Malaysian Code on Corporate Governance 2012; Strengthen composition which is purposely to balance of executive director and non-executive director. If we refer to Board of Director structure in FCB, it is unbalance due to more number of Non-Independent Executive Director compare to Independent Non-Executive Director. Last but not least, it also found that Flat Cargo Berhad had several abnormal transactions involving the purchase of aircrafts and offsetting the debtors’ accounts were found in FCB’s books. Recognizing inappropriate amount of revenue from swaps, round-tripping, or barter arrangements might cause FCB has extremely high recorded revenue which are not true. It is not parallel with ‘Malaysian Code on Corporate Governance’ because Principle 5 mentions about uphold integrity in financial reporting, from our group discussion there are many accounting error with their financial statement. Recommended Solutions To put a stop in involving in fraud, initially FCB should overcome its misleading high revenue. One of the reason that give rise to Sale Revenue and also to the asset Accounts Receivables is due to that the company might be selling its goods or services to customer on credit. However, consider a person makes a purchase with no intention of paying for it will cause the company as making no sales at all. No revenue was actually earned and nothing valuable was added to the asset Accounts Receivable, which gives rise to the Sales Revenue and in Account Receivables, both of these accounts will be overstated including income for the period and owners’ equity at the end of the period. Therefore, to overcome this problem and avoid overstate of the Sales Revenue and Account Receivable, recognition of bad debts should be taking into account. FCB must make another entry to show that the amount debited to Account Receivables does not represent the amount of the additional asset and that shareholders’ equity has not in fact increased by the amount of the sales. Firstly, direct write-off method is one of the way FCB can make this adjustment where the accounting records are adjusted at the end of each accounting period to reflect this estimation. Accounts that are believed to be uncollectable are simply eliminated from the records by subtracting the amount of the bad debt from Accounts Receivable and showing the same amount as an expense item on the income statement. Another alternative way FCB can employ is the allowance method; the total amount of uncollectible accounts is estimated. This estimated amount is shown as a deduction from Accounts Receivable on the balance sheet and as an expense on the income statement. The balance sheet contra asset account for Account Receivables is called Allowance for Doubtful or Uncollectible Accounts. The Allowance for Doubtful Accounts is in the nature of a decrease in Account Receivables and Bad Debt Expense is the corresponding income statement account. This is done so that the reader can observe both the total amount owed by customers and that portion of the amount that the company believes will not be collected. With this, FCB revenue will not be overstated and will not give false information to the users. Secondly, FCB ought to understand that persuasive evidence of an order arrangement must exist before revenue is realized or recorded. The SEC appears to be willing to accept these practices as persuasive evidence of an agreement as long as there is some form of written or electronic evidence that a binding final customer purchase authorization, including the terms of sale, is in the hands of the seller before revenue is recognized. Thus, when FCB made sales transaction with its clients, it should have at least an invoice or receipt been given to prove for the sales transaction that had been occurred in that period of time. Thirdly, another fact that FCB have to be aware of is the conservatism and realization concept, where revenue should be recognized in the earliest period in which the entity has significantly performed what is required in order to earn income. In addition, the amount of income can be reliably measure and the related assets received can readily be converted to cash or claims for cash. Financial Reporting Standards (FRS) 118 Revenue on services given is recognised by reference to the stage of completion at the reporting date when outcome of the transaction can be estimated reliably. The outcome can be estimated reliably when the following conditions are satisfied. a The amount of revenue can be measured reliably. b It is probable that the economic benefits associated with the transaction will flow to the entity. c The stage of completion of the transaction at the reporting date can be measured reliably; and d The costs incurred for the transaction and the cost to complete the transaction can be measured reliably. When the outcome cannot be estimated reliably, revenue should be recognised only to the extent of the expenses recognised that are recoverable. As a result, FCB only can recognize revenue when performance or delivery is carry out and that customers have already acknowledge it. The need for recognizing bad debts, sales discounts, and sales returns and allowances arises because of one aspect of the realization concept. Revenues should be reported at the amount that is reasonably certain to be collected. This concept would seem to require that these amounts be subtracted from gross revenues in order to determine the net revenue of the period. Conclusion Generally, companies try to boost revenue by manipulating the recognition of revenue. Company usually recognize revenue before a sale is complete, before the product is delivered to a customer, or at a time when the customer still has options to terminate, void or delay the sale. Likewise, it is believe that FCB was trying to do the same thing as well, trying to heighten its revenue to look good in front of its stakeholders. In 2005, FCB’s counter was ranked 4th in terms of capital gains and dividends to shareholders. Its share price at 31 December 2001 had been RM1. 89, but by end of 2005, the share price escalated to RM 10. 60 per share. It was reported that FCB had been able to pay dividends at a steady 3% per annum for over 4 years. Conversely, FCB’s high upsurge posed serious concerns. Rating Agency Malaysia (RAM) rated FCB’s RM150 million Commercial Papers or Medium Term Notes to AA3/P1 and downgraded the company’s long term rating from stable to negative. The rating was due to the company’s high growth ratio and weak debt servicing ability. This dilemma was identified and resolution was recommended. The FASB has combined there criteria into a revenue recognition standard that states â€Å"revenue should not be recognized until it’s realized or realizable and earned. As a consequence, FCB have to modify its financial records in order to be able to remain its trustworthiness from its stakeholders. Meanwhile, Mr Chuah convinced himself that FCB was a reputable company with a good business model and the possibility of irregular activities in FCB was remote. Bibliography

Indentured Servitude free essay sample

The legacy of the slave trade revived in the aura of the Nineteenth Century. After the abolition of slavery forms of labor that inquired the exploitation of workers remained alive. The most prominent was indentured servitude, which became one of the driving forces for global interdependence. The necessity for cheap laborers and desire to strengthen the economy stimulated the exploitation and transportation of indentured servants from Asia, Africa, the Pacific Islands and India, thus creating a self-sufficient and diverse environment in the worlds powerhouses. In response to the abolition of slavery, the importation of migrant laborers for agricultural work to the Americas was seen as a necessity. In Document 2, an editorial in the National Mercury on the visit of Sir George Grey, a British colonial governor, the author suggests that in order to gain profit from the sugar cultivation more laborers are needed to work. In this article, the servants as seen as an essential tool for their success, only valuing them for their own benefit. We will write a custom essay sample on Indentured Servitude or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page In addition, in Herman Merivales excerpt, Document 1, he explains that the indentured servants are not slaves, but are aised like recruits for the military service. Both documents enforce the constant necessity for workers in countries like South America, North America and Britain. Further notion of the significance that indentured servitude had on the Americas could be obtained by government statistics on the economy in the Americas before and after the years of indentured servitude. The spread of indentured servitude in the years 1834-1919 connected Africa with the Caribbean and with Asia, as well as Asia with the Americas, as shown in the map in Document 3. The number of slaves working in Mauritius are shown in Document 6, mphasizing on the difference in gender. The conditions and regulations of the indentured servants were ridged and strict. In the images shown in Document 5, the circumstances of Asian Indian indentured laborers in sugar plantations and harvesting sugar cane are explicitly shown as backbreaking. Various workers to fulfill the arduous work became the demand of Europeans, specifically Dutch. Document 7 also shows the limited rights and high demands for indentured servants in an agreement provided by a recruiter for British Guiana, which clearly explains the conditions and rights of an indentured servant. The excerpt Everyday except Sunday Seven hours in field or ten hours in the factory buildings, shows how strenuous the conditions were for a worker. The migration of servants marked global interconnectedness that reflected the power that countries held and the submission of workers for their own benefit. The mark that indentured servitude left on the countries exporting the servants could be explored more in depth with a diary or journal from a wife in Japan, China, or India showing her feelings and emotions toward the migration of her husband. Also, an account of the economy in that country would show the financial position of countries exporting servants would how the effect that indentured servitude had on the other countries and not only the Americas. Although it was a mutual benefit, the profit gained by the servants was enjoyed. The migration of servants from one continent to another signified the cultural diversity in the Americas and did not fail to emphasize the subordinate position held by the indentured servants. This wide spread of cultures was also perceived in demographics, depicted in a chart in Document 4. Document 4 displays the numbers of servants from Indian, China and Japan exported to tropical-like lands, such as Trinidad, Cuba, and Hawaii. The diaspora of Indians, Chinese, and Japanese to foreign lands resulted in ethnic and cultural diversity in later generations. In addition, as the chart in Document 9 shows the percentage of Asian, Japanese and Chinese migration to specific lands in the year from 1920-1921. Although one of the essential results of the migration of indentured servants in the early Twentieth-Century was the diversity, the poor class of servants suffered from the aspects of indentured servitude. In a letter from an indentured servant, Document 8, the servant complains about the harsh and strict hours and low wage. The letter serves as a contradiction or opposite position as the document proposed in Document 7, in which the rights guaranteed and hours provided were lowered and diminished the servants right. Although indentured servants enjoyed the title, free workers, reality proved that slaverys old ways were still set forth in the way indentured servitude was practiced. The rise in industry and desire improve the economy aroused the need for indentured servitude. This system not only forced the intermarriage of people creating diversity but also was a tremendous benefit for the developing capitalist ocieties in the Americas and Great Britain. The abolished system of slavery instigated the rise of indentured servitude. People migrated with signed contracts from one continent to the other. Although they were considered free, it was only a title since they were subjugated to strict working hours and low wages, conditions too similar to those of a slave. The transformation that slavery had into indentured servants created a modifications to labor systems that are still seen today. Indentured servitude is still practiced nowadays, with the unjust and inhumane regulations.

Free Essays on Hate Speech

Should Hate Speech Be Censored? â€Å"I may disagree with what you have to say, but I shall defend to the death your right to say it.† (Voltaire) This is a quote that I strongly agree with. Today freedom of speech is used to help make changes all over the world but in some cases it is used to help encourage ignorant beliefs that have nearly died out over time. I am speaking about Hate Speech. It is one of the morally wrong things that the first amendment allows us to do and protects us from being persecuted by the government for it. I am not advocating any of the hate speeches made or agreeing with what they say but I am agreeing to the idea that no matter how bad or wrong it may be they should still have the right to say it. â€Å"The Protocols of the Elders of Zion† is a book that claims that Jews are secretly controlling the world or attempting to. It is a book that hate groups abide by and read almost religiously. This book has helped to inspire the mass murders of millions of Jews around the world. Amazon.com and Barnes & Nobles sell these books in their stores and on the Internet. The two companies have been criticized for selling these books by the American Jewish Committee and I am sure by many other groups but they still continue to sell it. They choose to sell it because their essential policy is to try and sell every ever published. It is my opinion that the members of the American Jewish Committee (AJC) have probably read these books themselves in trying to understand where such racism and hate comes from. These books might serve as a tool for help but in many ways they can also be served as a tool for good. Many of the books we read today in school at one point or another had been banned. The catcher in the rye, and The lord of the flies are just two examples, even though they do not compare to books preaching hate and violence the same principles apply. By censoring hate speech you are inevitably allowing a group of p... Free Essays on Hate Speech Free Essays on Hate Speech Should Hate Speech Be Censored? â€Å"I may disagree with what you have to say, but I shall defend to the death your right to say it.† (Voltaire) This is a quote that I strongly agree with. Today freedom of speech is used to help make changes all over the world but in some cases it is used to help encourage ignorant beliefs that have nearly died out over time. I am speaking about Hate Speech. It is one of the morally wrong things that the first amendment allows us to do and protects us from being persecuted by the government for it. I am not advocating any of the hate speeches made or agreeing with what they say but I am agreeing to the idea that no matter how bad or wrong it may be they should still have the right to say it. â€Å"The Protocols of the Elders of Zion† is a book that claims that Jews are secretly controlling the world or attempting to. It is a book that hate groups abide by and read almost religiously. This book has helped to inspire the mass murders of millions of Jews around the world. Amazon.com and Barnes & Nobles sell these books in their stores and on the Internet. The two companies have been criticized for selling these books by the American Jewish Committee and I am sure by many other groups but they still continue to sell it. They choose to sell it because their essential policy is to try and sell every ever published. It is my opinion that the members of the American Jewish Committee (AJC) have probably read these books themselves in trying to understand where such racism and hate comes from. These books might serve as a tool for help but in many ways they can also be served as a tool for good. Many of the books we read today in school at one point or another had been banned. The catcher in the rye, and The lord of the flies are just two examples, even though they do not compare to books preaching hate and violence the same principles apply. By censoring hate speech you are inevitably allowing a group of p...

Plato Essay Example | Topics and Well Written Essays - 750 words

Plato - Essay Example In this tragedy lies heroism and moral fortitude. Although deemed guilty by the then prevailing laws of Athens, he stands righteous in spirit. Even when given the choice between a life in exile or immediate execution, he chose the latter as a matter of adhering to principle. The following passages will elaborate this assessment. Socrates was brought to trial by the democratic Athenian jury, which had scores to settle with prominent members of the previous regime. Socrates’ association with the previous regime made him a target of persecution, irrespective of the veracity of the alleged charges. He was accused of undermining religious and state authority and for also corrupting the minds of young Athenians. But in reality, Socrates made no deliberate attempts to bring down the religious and state authorities. Instead, he encouraged his students to adopt a critical approach to moral actions, also suggesting that the Athenian rulers themselves are not exempt from such scrutiny. E ven when sentenced to death by the Athenian court, Socrates did not try to evade his fate, but rather accepted it with equanimity. Even though he is termed ‘guilty’ by the Athenian court, his rationale for accepting the verdict reveals the moral soundness of his decision, thus, in effect, vindicating his moral righteousness. (Vlastoc, 1991, p.114) For example, â€Å"At 49c-d Socrates elaborates his leading premise to 'one should not wrong any person', adding to this 'not even if one has been wronged by him'. At 49e5-7 he states a further premise 'one should do what one has agreed to do, provided that it is not wrong'. He then proposes that it follows from these premises that it would be wrong for him to escape (49e9-50a3)†. (Bostock, 1990, p.2) By reasoning in this fashion, Socrates puts principles ahead of self-interest. In this broad sense, he is really not guilty. Moreover, his concern for law and order among Athenian civilians made him put public interest ahe ad of his own. For example, â€Å"if Socrates tries to escape, he will be attempting, for his part, to destroy the Laws, and (thereby) the whole city; for a city could not survive if the verdicts reached by the courts were set aside and rendered powerless by individuals. (50a8-b8).† (Bostock, 1990, p.2) Socrates reasons that one should do nothing wrong, further adding that his own life till that point was lived in accord with this premise. Since disobeying Athenian laws would amount to doing wrong, he argues against his own bodily interest and surrenders to the court. He thus accepts the death penalty imposed on him as a matter of righteous conduct and lawful behavior. It is easy to extend this logic and come to the conclusion that Socrates thought that it would always be wrong for any citizen of Athens to disobey any law of the city. But a detailed analysis of all of Socrates’ sayings shows that this is not the case. Moreover, there is ambiguity and contradiction with in the set of Athenian law that creates sufficient doubt about the ‘guilty’ verdict: â€Å"The Laws say that if Socrates escapes he will have both failed to obey and failed to persuade (52a3-4). Now quite a natural way of taking this charge would be to suppose that it claims that Socrates has not obeyed the law against impiety and corrupting the young, and also has not persuaded the jury that he should not be condemned on this account. If that is the correct way of taking it, then our proposed third