Auditing and Accounting Cases Investigating Issues of Fraud and Profes (2).docx
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The auditor of BLMIS, David Friehling, failed to uphold the fundamental principles governing an audit by not exercising due care or maintaining professional skepticism. He disregarded his responsibility to independently verify BLMIS's assets, review revenue sources, examine bank accounts, verify liabilities, or confirm the purchase and custody of securities. Additionally, Friehling and his relatives had personal accounts with BLMIS, compromising his independence. In summary, Friehling showed a lack of intent to properly audit BLMIS and gather sufficient evidence, violating several key audit principles.
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Nature of auditing and few important concepts
This presentation covers the basic concepts of auditing.
Dr. Soheli Ghose ( Ph.D (University of Calcutta), M.Phil, M.Com, M.B.A., NET (JRF), B. Ed).
Assistant Professor, Department of Commerce,St. Xavier's College, Kolkata.
Guest Faculty, M.B.A. Finance, University of Calcutta, Kolkata
A Secure httpsereader.chegg.com#books9781305465114cfi 5. EXPE.pdf
A Secure https://ereader.chegg.com/#/books/9781305465114/cfi/ 5. EXPENSE ACCOUNT
FRAUD While auditing the financial statements of Petty Corporation, the certified public
accounting firm of True Blue and Smith discovered that its client\'s legal expense account was
abnormally high. Further investigation of the records indicated the following: Since the
beginning of the year, several disburse- ments totaling $15,000 had been made to the law firm of
Swindle, Fox, and Kreip. Swindle, Fox, and Kreip were not Petty Corporation\'s attorneys. A
review of the canceled checks showed that they had been written and approved by Mary Boghas,
the cash disbursements clerk. Boghas\'s other duties included performing the end-of-month bank
reconciliation. Subsequent investigation revealed that Swindle, Fox, and Kreip are representing
Mary Boghas in an unrelated embezzlement case in which she is the defendant. The checks had
been written in pay- ment of her personal legal fees. Required a. What control procedures could
Petty Corporation have employed to prevent this unauthorized use of cash? Classify each control
procedure in accor- dance with the COSO framework (authorization, segregation of functions,
supervision, and so on). b. Comment on the ethical issues in this case. po C = 0 6.
SEGREGATION OF FUNCTIONS 39 R.
Solution
Ans 1:
The COSO framework defines the internal control as a process designed to provide assurance of
achievement of objectives in maintaining efficiency and effectiveness of operations, reliability of
financial reporting and compliance with the regulations and laws.
For ensuring that the objectives listed above are addressed to and complied with, the Petty
corporation should have incorporated following measures in its practices to prevent the
occurance of such cases.
1. Control of internal environment through defining reporting structure, maintain ethics and
integrity of people and processes, auditing of process and maintaining checks and balances,
assignment of responsibilities and defining HR policies and procedures and promotion of shared
values and cultures should have been strong.
2. The risk pertaining to the processes should have been assessed and a stragety of risk avoidance
and mitigation should have been in place.
3. Monitoring systems and procedures should have been more efficient in detecting, evaluating
and reporting of anomalies in time to prevent potential damages.
4. Information systems should have been more efficient for prompt damage prevention and
control.
Ans 2:
The cash disbursement clerk clearly misused her position to embezzle the funds to pay for her
personal expenses, by writing the checks she was not authorised for. She is guilty for swindling
into the company\'s money, in addition to acting in a functional role, she was not authorised for.
In addition to the clerk, everyone who authorised her for writing checks, the person who was
responsible for maintaining checks and balances, the audit committee, the top manager.
Recommended
Nature of auditing and few important concepts
This presentation covers the basic concepts of auditing.
Dr. Soheli Ghose ( Ph.D (University of Calcutta), M.Phil, M.Com, M.B.A., NET (JRF), B. Ed).
Assistant Professor, Department of Commerce,St. Xavier's College, Kolkata.
Guest Faculty, M.B.A. Finance, University of Calcutta, Kolkata
A Secure httpsereader.chegg.com#books9781305465114cfi 5. EXPE.pdf
A Secure https://ereader.chegg.com/#/books/9781305465114/cfi/ 5. EXPENSE ACCOUNT
FRAUD While auditing the financial statements of Petty Corporation, the certified public
accounting firm of True Blue and Smith discovered that its client\'s legal expense account was
abnormally high. Further investigation of the records indicated the following: Since the
beginning of the year, several disburse- ments totaling $15,000 had been made to the law firm of
Swindle, Fox, and Kreip. Swindle, Fox, and Kreip were not Petty Corporation\'s attorneys. A
review of the canceled checks showed that they had been written and approved by Mary Boghas,
the cash disbursements clerk. Boghas\'s other duties included performing the end-of-month bank
reconciliation. Subsequent investigation revealed that Swindle, Fox, and Kreip are representing
Mary Boghas in an unrelated embezzlement case in which she is the defendant. The checks had
been written in pay- ment of her personal legal fees. Required a. What control procedures could
Petty Corporation have employed to prevent this unauthorized use of cash? Classify each control
procedure in accor- dance with the COSO framework (authorization, segregation of functions,
supervision, and so on). b. Comment on the ethical issues in this case. po C = 0 6.
SEGREGATION OF FUNCTIONS 39 R.
Solution
Ans 1:
The COSO framework defines the internal control as a process designed to provide assurance of
achievement of objectives in maintaining efficiency and effectiveness of operations, reliability of
financial reporting and compliance with the regulations and laws.
For ensuring that the objectives listed above are addressed to and complied with, the Petty
corporation should have incorporated following measures in its practices to prevent the
occurance of such cases.
1. Control of internal environment through defining reporting structure, maintain ethics and
integrity of people and processes, auditing of process and maintaining checks and balances,
assignment of responsibilities and defining HR policies and procedures and promotion of shared
values and cultures should have been strong.
2. The risk pertaining to the processes should have been assessed and a stragety of risk avoidance
and mitigation should have been in place.
3. Monitoring systems and procedures should have been more efficient in detecting, evaluating
and reporting of anomalies in time to prevent potential damages.
4. Information systems should have been more efficient for prompt damage prevention and
control.
Ans 2:
The cash disbursement clerk clearly misused her position to embezzle the funds to pay for her
personal expenses, by writing the checks she was not authorised for. She is guilty for swindling
into the company\'s money, in addition to acting in a functional role, she was not authorised for.
In addition to the clerk, everyone who authorised her for writing checks, the person who was
responsible for maintaining checks and balances, the audit committee, the top manager.
Internal audit and shari`ah audit in islamic bank highlighting shari'ah risk ...
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Answer 1(A)No, king and queen will not be liable for EPL acc.docx
Answer 1(A)
No, king and queen will not be liable for EPL according to ASA315 (ISA 315) standards.
Auditing standard ASA 315 is applies for a review of a financial report for a financial year or for half year and an audit of a financial report for some other reason. As per this standard, evaluator must get a comprehension of the element and its surroundings, including its inward control, adequate to recognize and survey the dangers of material misquote of the financial report whether because of extortion or mistake, and adequate to plan and perform additionally review techniques. Under this standard, auditor must examine among the engagement group the helplessness of the substance's money related answer to material. The auditor additionally needs to figure out if any of the evaluated dangers are critical dangers that require exceptional review thought or dangers for which substantive strategies alone don't give adequate suitable review confirm. The auditor needs to assess the plan of the element's controls, including significant control exercises, over such dangers and figure out if they have been actualized (Gay, 2010).
This International Standard on Auditing (ISA) deals with the evaluator's commitment to recognize and review the risks of material mistake in the cash related explanations, through appreciation the substance and its environment, checking the substance's inward control. The auditor must perform chance appraisal strategies for the fundamental ID and evaluation of dangers of material error at the budgetary proclamation and affirmation levels. Hazard evaluation systems independent from anyone else, be that as it may, don't give adequate proper review prove on which to base the review sentiment (IFAC, 2009).
In the fundamental case Caparo looked for after the firm Touche taking after a movement of offer purchases of an association called Fidelity plc. Caparo attests that the purchase decisions were based upon mixed up records that overstated the association. They moreover ensured that, as evaluators of Fidelity, Touche Ross owed potential monetary experts a commitment of thought. The case was unsuccessful; the House of Lords assumed that the records were set up for the present shareholders as a class for the inspirations driving rehearsing their class rights and that the evaluator had no sensible learning of the reason that the records would be put to by Caparo (Gay, 2010). For this situation ponder, Impulse acquired a huge advance from a fund organization, Easy Finance Limited (EFL), to give extra working capital like Caparo. So the reviewers are not subject for this (Law Teacher, 2003).
In the reference of Columbia espresso case, it was announced that the auditor would be only subject if the auditor had considered everybody that would utilize the review report arranged by the auditor to settle on any fund or speculation choice (Australian Law of Business, 2010). But for this situation the evaluator just arranged the report.
Based on differences in electronegativity- how would you characterize.docx
Based on differences in electronegativity, how would you characterize the bonding in sulfur dioxide, SO2?
Essay answers are limited to about 500 words (3800 characters maximum, including spaces).
3800 Character(s) remaining
Solution
The atom with less electronegative is central atom and the atoms with more electronegtive are terminal atoms.
So, Sulphur with less electronegative is central atom and Oxygens are terminal atoms.
S ( Z = 16 ) 1st excited state electronic configuration is,
1s2 s2 2p6 3s2 3p3 3d1
S in its first exicted state undergoes sp2 hybirdisation due ot which it has 1 paired sp2 hybrid orbital and 2 unpaired sp2 hybrid orbitals. And also S has one p and one d orbital with unpaired electrons.
O (Z = 8) E.C is 1s2 2s2 2p4
Each O has two unpaired electrons in its valence shell.
The each sp2 unpaired hybrid orbital of S overlaps with one of the unpaired p - orbital ofeach oxygen along the internuclear axis to form single S - O sigma bond with each Oxygen.
The reamining unpaired pure p-orbitals of S overlaps with unpaired p - orbital of each oxygen perpendicular to the internuclear axis to form one pi bonds with each oxygen.
Still S ia remained with one lone pair of electons.
Due to this SO 2 is in bent shape and has the bond angle < 120 0
.
Balance the redox reaction by inserting the appropriate coefficients-.docx
Balance the redox reaction by inserting the appropriate coefficients. redox reaction: | Fe3+ + NO + H2O- Fe2+ + H+ + No;
Solution
Fe in Fe+3 has oxidation state of +3
Fe in Fe+2 has oxidation state of +2
So, Fe in Fe+3 is reduced to Fe+2
N in NO2- has oxidation state of +3
N in NO3- has oxidation state of +5
So, N in NO2- is oxidised to NO3-
Reduction half cell:
Fe+3 + 1e- --> Fe+2
Oxidation half cell:
NO2- --> NO3- + 2e-
Balance number of electrons to be same in both half reactions
Reduction half cell:
2 Fe+3 + 2e- --> 2 Fe+2
Oxidation half cell:
NO2- --> NO3- + 2e-
Lets combine both the reactions.
2 Fe+3 + NO2- --> 2 Fe+2 + NO3-
Balance Oxygen by adding water
2 Fe+3 + NO2- + H2O --> 2 Fe+2 + NO3-
Balance Hydrogen by adding H+
2 Fe+3 + NO2- + H2O --> 2 Fe+2 + NO3- + 2 H+
This is balanced chemical equation in acidic medium
Answer:
2 Fe 3+ + NO 2 - + H 2 O —> 2 Fe 2+ + 2 H + + NO 3 -
.
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No, king and queen will not be liable for EPL according to ASA315 (ISA 315) standards.
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In the fundamental case Caparo looked for after the firm Touche taking after a movement of offer purchases of an association called Fidelity plc. Caparo attests that the purchase decisions were based upon mixed up records that overstated the association. They moreover ensured that, as evaluators of Fidelity, Touche Ross owed potential monetary experts a commitment of thought. The case was unsuccessful; the House of Lords assumed that the records were set up for the present shareholders as a class for the inspirations driving rehearsing their class rights and that the evaluator had no sensible learning of the reason that the records would be put to by Caparo (Gay, 2010). For this situation ponder, Impulse acquired a huge advance from a fund organization, Easy Finance Limited (EFL), to give extra working capital like Caparo. So the reviewers are not subject for this (Law Teacher, 2003).
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Based on differences in electronegativity- how would you characterize.docx
Based on differences in electronegativity, how would you characterize the bonding in sulfur dioxide, SO2?
Essay answers are limited to about 500 words (3800 characters maximum, including spaces).
3800 Character(s) remaining
Solution
The atom with less electronegative is central atom and the atoms with more electronegtive are terminal atoms.
So, Sulphur with less electronegative is central atom and Oxygens are terminal atoms.
S ( Z = 16 ) 1st excited state electronic configuration is,
1s2 s2 2p6 3s2 3p3 3d1
S in its first exicted state undergoes sp2 hybirdisation due ot which it has 1 paired sp2 hybrid orbital and 2 unpaired sp2 hybrid orbitals. And also S has one p and one d orbital with unpaired electrons.
O (Z = 8) E.C is 1s2 2s2 2p4
Each O has two unpaired electrons in its valence shell.
The each sp2 unpaired hybrid orbital of S overlaps with one of the unpaired p - orbital ofeach oxygen along the internuclear axis to form single S - O sigma bond with each Oxygen.
The reamining unpaired pure p-orbitals of S overlaps with unpaired p - orbital of each oxygen perpendicular to the internuclear axis to form one pi bonds with each oxygen.
Still S ia remained with one lone pair of electons.
Due to this SO 2 is in bent shape and has the bond angle < 120 0
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Balance the redox reaction by inserting the appropriate coefficients-.docx
Balance the redox reaction by inserting the appropriate coefficients. redox reaction: | Fe3+ + NO + H2O- Fe2+ + H+ + No;
Solution
Fe in Fe+3 has oxidation state of +3
Fe in Fe+2 has oxidation state of +2
So, Fe in Fe+3 is reduced to Fe+2
N in NO2- has oxidation state of +3
N in NO3- has oxidation state of +5
So, N in NO2- is oxidised to NO3-
Reduction half cell:
Fe+3 + 1e- --> Fe+2
Oxidation half cell:
NO2- --> NO3- + 2e-
Balance number of electrons to be same in both half reactions
Reduction half cell:
2 Fe+3 + 2e- --> 2 Fe+2
Oxidation half cell:
NO2- --> NO3- + 2e-
Lets combine both the reactions.
2 Fe+3 + NO2- --> 2 Fe+2 + NO3-
Balance Oxygen by adding water
2 Fe+3 + NO2- + H2O --> 2 Fe+2 + NO3-
Balance Hydrogen by adding H+
2 Fe+3 + NO2- + H2O --> 2 Fe+2 + NO3- + 2 H+
This is balanced chemical equation in acidic medium
Answer:
2 Fe 3+ + NO 2 - + H 2 O —> 2 Fe 2+ + 2 H + + NO 3 -
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b. Impact testing was used to assess which property of the materials? For metals, what crystal structure was more susceptible to the ductile-to-brittle transition temperature? Why was this the case?
Solution
Answer:-
The Imapct testing was used to to asses the required energy to fracture the material and it can be measure the toughness of the material. we can also known the yield strength of material by using impact testing but we dont have any analytical formual for. we can also calcualte the strain rate for its effect on fracture of material.
There is BCC and FCC type of crystal which is more susceptible to the ductile to brittle transiotion temperature.
the low carbon steel BCC metals, which become brittle at low temperature or at very high strain rate.
incase of FCC metals its remain ductiule at low temperature.
In metals there is plastic deformation at room temperature occurs due to dislocation motion. this dislocation motion required a stress to move and its depend on the atomic bonding which is a crustal structure.
In this case brittle fracture occurs at low temperature and ductile fracture occurs at high temperature. ductile-brittle transformation occured in between low and high temperature.
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B- lonic Bonds- Some atoms have such a strong attraction for electrons.docx
B. lonic Bonds: Some atoms have such a strong attraction for electrons (called electronegativity) that they will steal electrons that are loosely held in place from other atoms. The specific structure of an atom will determine whether it gains or loses electrons to form ions. Ion are charged atoms, and atoms electrons have a negative charge (one negative for each extra electron), and atoms which have a positive charge are atoms which have lost electrons Positively charged ions are called cations. Negatively charged ions are anions. Like charges repel, while unlike charges attract (Opposites attract). Cations are then attracted to anions, and together, they will from ionic compounds. 1. Using the periodic table of elements, analyze the following element, ions and compounds. You will be asked to determine the total number of electrons ro protons in the atom or molecule as written. a. Protons in Na b Protons in Na* c. Protons in Cl d. Protons in Cr e. Protons in Ca f. Protons in Ca2 g. Protons in O h. Protons in O2 i. Protons in CaO k. Electrons in NacI m. Electrons in Na* j. Electrons in Cao I. Electrons in Na n. Electrons in Cl o. Electrons in C p. Electrons in Ca q. Electrons in Ca r. Electrons in O . Electrons in O2
Solution
a. protons in Na = 11
b. protons in Na + = 11
c. protons in Cl = 17
d. protons in Cl - = 17
e. protons in Ca = 20
f. protons in Ca +2 = 20
g. protons in O = 8
h. protons in O -2 = 8
i. protons in CaO = 28
j. electrons in CaO = 28
K. protons in NaCl = 28
L. electrons in Na = 11
m. electrons in Na + = 10
n. electrons in Cl = 17
o. electrons in Cl - = 16
p. electrons in Ca = 20
q. electrons in Ca +2 = 18
r. electrons in O = 8
s. electrons in O -2 = 10
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Solution
3) In Bhor\'s model electrons are moving around the neucleous. Neucleus attract the electrons but still they do not fall on neucleus or they do not collapse because due to movement of electron a centrifugal force is also acting on the electron. This centrifugal force and attractive force of neucleus acts as centripetal force and thus electrons do not collapse.
4) According to Bhor when a photon of light is emitting from an atom the electrons are coming to their higher energy state to lower energy state.
5) Similarly when photon of light absorbed by the atom electrons of lower energy states jumps to higher energy state.
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Auditors should perform audit procedures to identify and assess subsequent events:
A.
Through year end
B.
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C.
Through the last day of field work
D.
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Option
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Auditing and Accounting Cases Investigating Issues of Fraud and Profes.docx
Auditing and Accounting Cases Investigating Issues of Fraud and Professional Ethics 4th Edition
Case 1.4 Page 20
2. Provide one specific example of how Sunbeam violated the revenue recogni-tion principle in this situation. In your description, please identify a journal entry that may have been used by Sunbeam to commit the fraudulent act.
Solution
Answer: Revenue Recognition Principle: Tells accountants when to record revenue (only after it has been earned) and the amount of revenue to record (the cash value of what has been received).
Earnings process is complete IF service has been performed, goods have been delivered, or title has passed to the buyer
Persuasive evidence of arrangement for customer payment (Customer paid cash OR made a promise to pay)
The price is either fixed OR determinable (means: no uncertainties about the amount)
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Auditor
Solution
1)
The auditor’s opinion on internal control is satisfied, because the management has followed all the guidelines and has taken necessary steps for an effective internal control.
2)
The auditor has expressed an unqualified opinion on Hewlett Packard’s financial statements, because the auditor observed during the audit that the income statement, cash flow statement, balance sheet and other financial statements show true and fair view figures. Unqualified opinion means the auditor believes that there is no fraud has committed by the client.
3)
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Case 1.3 Page 15
3. Consult Paragraph 67 of PCAOB Auditing Standard No. 12. Do you believe that Qwest had established an effective system of internal control over finan-cial reporting related to the presentation and disclosure of its nonrecurring revenue? Why or why not?
Solution
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Athens- Inc-- has 9-000 shares of common stock outstanding and the fol.docx
Athens, Inc., has 9,000 shares of common stock outstanding and the following data has been collected:
Common stock, $10 par value, 20,000 shares authorized and 10,000 issued..........$100,000
Contributed capital in excess of pay value, common stock.... $50,000
Retained earnings........$25,000
Treasury stock...........411,500
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C $1.28
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Show the new priority queue after the call. (call takes no time).
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At January 1, 2012, Lance Link Corporation had 100,000 shares of $1 par common stock and 1,000 shares of $100 par, 6%, cumulative preferred stock outstanding.
Express did not pay dividends in 2012 or 2013. In December 2014, the board of directors declared a $45,000 cash dividend to be paid on January 31.
Required:
Compute the total dividend to be paid to the preferred shareholders.
Compute the total dividend to be paid to the common shareholders
Show the December 31 journal entry to record the declaration of dividends.
Solution
Answer 1:
Answer 2:
Answer 3:
Profit and Loss A/c Dr. 45000
To Proposed Dividend 45000
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At December 31, 2013, Hansen Corporation had 42,000 shares of common stock and 6,000 shares of 9%, $100 par cumulative preferred stock outstanding. No dividends were declared or paid in 2013. Net income was reported as $220,000. What is basic EPS? (Round your answer to 2 decimal places.)
Solution
Basic EPS is the amount of company\'s profit taht is available to its common stock shareholders. As we pay preferred shareholders before common stock holders , so we deduct the preferred dividend.
Basic EPS = (Net income - preferred dividend)/ weighted average number of shares
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weighted number of shares ( assuming that all the shares were held by company for the whole year) = 42000
therefore,
Basic EPS = (220000 - 54000)/42000 = $3.95
.
File- LineScrabbleDriver-java -U 4- in-Desktop-Guess this is the death.docx
File: LineScrabbleDriver.java /U 4/ in/Desktop/Guess this is the death of me-GRASP CSD uava. 87% )- 12:19 Q Project Settings Tools Window Help import java.util.Scanner: import java.io.* public class LineScrabbleDriver public static void main(String argsl]) try string fileName; Scanner scan new Scanner (System.in); System.out.println(\"Enter a file name please fileName = scan. nextLine(); Linescrabble anew Linescrabble(fileName) a.readLines) a.doLine(); e.consequence) catch (IOException e) System.out.println( \"Please enter a file name whose file has strings.\" Echo.java LineScrabbleDriver.java LineScrabble.java GRASP Messages | Runl/O | Interactions LineScrabbleDriver . java: 14: doLine( java . 1ang.String) intineserabble cannotbe applied to a dolineOi l error Compile Messages Stop Clear Copy Line:15 Col:1 Code:97 Top:1
Solution
In your LineScrabble.java
instead of public void doLine(String c)
replace with public void processLine(String c)
then it will execute successfully
.
Fill out the following table for four different IT systems- Note two.docx
Fill out the following table for four different IT systems.
·       Note two enterprise systems they connect with and their connection type.
·       Note two security vulnerabilities the connection may have and two to four ways each vulnerability could be potentially exploited.
Additional Comments:
An example row has been entered into the table in blue. This is only an example and should not limit what you do.
Keep in mind that enterprise systems cover a certain task in the enterprise (HR, CRM, Identity Management, etc.). They are not the components of a system (such as servers).
Connections can often be a direct connection/pipe, a file, a common database, or something else.
The vulnerability is what would make the connection vulnerable to an attack.
The related risk is an attack that could target the weakness.
Solution
When securing the modern enterprise, consider that IT systems do not operate alone. Securing them involves securing their interfaces with other systems as well. It is important to know the different interconnections each system may have.two security vulnerabilities the system may have and 2 to 4 ways each vulnerability could be potentially exploited. IT System Target System Connection Type Possible Security.
Vulnerability Related Risk
1. WMOS
2. WCS
3. network(database)
4.Incorrect accessibility
5.System Failures
6. Users accessing items not allowed
7.Users not having access to needed items
8.Loss of data and reboot time
9.Downtime of production
A first step to developing an enterprise security plan is to identify the specific vulnerabilities and related risks facing an organization. This list should be fairly exhaustive. Many vulnerability and threat pairs will not make the final cut for remediation, but an organization can only properly prioritize these if it has fully covered all of the risks.
.
Figure 9-3 shows an energy diagram for the dissolving of an ionic comp.docx
Figure 9.3 shows an energy diagram for the dissolving of an ionic compound. Discuss what factors are going to tend to make this process more favorable-in other words would likely make the com pound more soluble.
Solution
Factors that increases the solubility of ionic compounds:
Higher the solvent-solute interaction, higher the solubility of ionic compounds in the solvent. As polar solvent dissolve polar solute, ionic compounds are more soluble in polar solvent like water. Polar solvent strongly attract the ions of the solid compound.
Common ion effect decrease the solubility of the ionic compounds if the salts ion is already present in the solvent. For example CaSO?(s) ? Ca²?(aq) + SO?²?(aq)
If either of Ca 2+ and SO 4 2- is already present in the solvent the solubility of CaSO4 in the solvent decrease due to common ion effect.
For an endothermic reaction increase in temperature increases the solubility of the ionic compound in the solvent as predicted by Le Chatelier Principle.
For an exothermic reaction increase in temperature decreases the solubility of ionic compound in the according to Le Chatelier Principle.
.
FakeArrayList first - new FakeArrayl_ist(3)- first-set(2- 7-1)- first-.docx
FakeArrayList first = new FakeArrayl_ist(3); first.set(2, 7.1); first.set(l, 4.9); FakeArrayList second = new FakeArrayList(5); second.set(0, 9.1); second.set(1, 8.4);
Solution
class main_stack_frame
{ int identifier;
int address;
float contents;
public:
void set(int id,float cont)
{identifier=id;
contents=cont;
address=address;
}
}
class heap extends main_stack_frame
{ int identifier1;
int address1;
float contents1;
public:
void set(int id1,float cont1)
{identifier1=id1;
contents1=cont1;
address1=address1;
}
}
class test
{ public static void main(String args[])
main_stack_frame first= new main_stack_frame(3); // object of stack_frame class
heap second = new heap(5);// object of heap class
first.set(2,7.1);// calling set function of main_stack_frame
first.set(1,4.9)
second.set(0,9.1);// invoking set methd of heap class
second.set(1,8.4);
}
}
.
Explain why workplace spirituality seems to be an important concern-So.docx
Explain why workplace spirituality seems to be an important concern.
Solution
A culture that is most likely to shape high ethical standards is high in risk tolerance, low to moderate in aggressiveness, and focuses on means as well as outcomes. An innovative culture is characterized by the following: challenge and involvement, freedom, trust and openness, idea time, playfulness/humor, conflict resolution, debates, and risk-taking. A customer-responsive culture has six characteristics: employees who are outgoing and friendly; few rigid rules, procedures, and regulations; widespread use of empowerment; clear roles and expectations; and employees who are conscientious in their desire to please the customer.
Workplace spirituality is important for the following reasons: employees are looking for ways to counterbalance the stresses and pressures of a turbulent pace of life; people are looking for involvement and connection that they often don
.
Explanation of the similarities and differences between the Income Sta.docx
Explanation of the similarities and differences between the Income Statement and
Operating Activities section of the Statement of Cash Flows
a. What type of information is each statement conveying? Be specific and provide at least
two examples.
Solution
Cash flow from operating activities is a section of the cash flow statement that provides information regarding the cash-generating abilities of a company\'s core activities.
Example:
Cash flow from operating activities is generally calculated according to the following formula:
Cash Flow from Operating Activities = Net income + Noncash Expenses + Changes in Working Capital
The noncash expenses are usually the depreciation and/or amortization expenses listed on the firm\'sincome statement.
A statement of cash flows typically breaks out a company\'s cash sources and uses for the period into three categories: cash flows from operations, cash flows from investing activities, and cash flows from financing activities. Cash flows from operations primarily measures the cash-generating abilities of the company\'s core operations rather than from its ability to raise capital or purchase assets
The income statement is one of the three primary financial statements used to assess a company
.
Explain why Windows- Linux- and Solaris implement multiple locking mec.docx
Explain why Windows, Linux, and Solaris implement multiple locking mechanisms.
Describe the circumstances under which they use spin-locks, mutex locks, semaphores, adaptive mutex locks, and condition variables.
In each case, explain why the mechanism is needed.
I have already posted this question once before and there is an answer on the internet for this question. Please do not post that paragraph I need something a little more in depth then that. I am just wondering what Windows Linux and Solaris use do they use all these ( spin-locks, mutex locks, semaphores, adaptive mutex locks, and condition variables. ) or not and what is their purpse in each operating system.
Thank you so much for your time I really appreciate it.
Solution
In various operating systems windows, linux or solaris, we have multiprogramming as well as multiprocessing. Here we are doing multiple things at a same time. Here we have various threads working simultaniously to perfrom the task. We have a multiple threads working on a shared memory. So its improtant to maintain the data atomicity, which says if some one is working on any memory address then no other access it.
To achive it, we comes up with the multiple locking mechanisms. Various types of locks are being used on the bases of the requirement. But the main purpose of all the locks are same, which says that if one thread is working on any memory location then, first it will take a lock on the location, then perform its task and after that it will release the lock, so that other thread can access it.
.
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