Chapter 3Systems Documentation TechniquesCopyright © 2012 Pe.docx
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Chapter 3 Systems Documentation Techniques Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 3-1 What Is Documentation? Set of documents and models Narratives, data flow models, flowcharts Describe who, what, why, when, and where of systems: Input, process, storage, output, and controls Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 3-2 Why Should You Learn Documentation? You need to be able to read documentation in all its forms: narratives, diagrams, models. You need to be able to evaluate the quality of systems, such as internal control based in part on documentation. SAS 94 requires independent auditors to understand all internal control procedures. Documentation assists in auditor understanding and documentation of their understanding Sarbanes-Oxley states that management: Is responsible for internal control system Is responsible for assessing the effectiveness of the IC System Both management and external auditors need to document and test IC System Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 3-3 Data Flow Diagrams Graphically describes the flow of data within a system Four basic elements Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 3-4 Entity Process Data Flow Data Store Entity Represents a source of data or input into the system or Represents a destination of data or output from the system Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 3-5 Data Flows Movement of data among: Entities (sources or destinations) Processes Data stores Label should describe the information moving Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 3-6 Process Represents the transformation of data Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 3-7 Data Store Represents data at rest Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 3-8 Data Flow Diagram Levels Context Highest level (most general) Purpose: show inputs and outputs into system Characteristics: one process symbol only, no data stores Level-0 Purpose: show all major activity steps of a system Characteristics: processes are labeled 1.0, 2.0, and so on Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 3-9 Flowcharts Use symbols to logically depict transaction processing and the flow of data through a system. Using a pictorial representation is easier to understand and explain versus a detailed narrative. Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 3-10 Types of Flowcharts Document Illustrates the flow of documents through an organization Useful for analyzing internal control procedures System Logical representation of system inputs, processes, and outputs Useful in systems analysis and design Program Represent the logical sequence of program logic Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 3-11 .
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Chapter 27: The purchase agreement 185
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Learning
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Chapter
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A newcomer’s entry as a real estate agent into the vocation of soliciting and
negotiating real estate transactions typically begins with the marketing and
locating of single family residences (SFRs) as a seller’s agent or a buyer’s agent
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186 Real Estate Principles, Second Edition
is a purchase agreement form. Different types of properties each require
a different variety of purchase agreement. Various purchase agreement
comprise provisions necessary to negotiate the sale of a particular type of
property.
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arrangements for payment of the price, and to the specific conditions which
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category.
Purchase agreement variations for one-to-four unit residential sales
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Figure 1, RPI Form 150 ];
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Gender and Media: Content, Uses, and Impact
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self-fulfilling prophecies that confirm these expectations. These perceptions can even guide how aca-
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percentage, but it certainly illustrates that emphasizing difference to the exclusion of similarity paints
an inaccurate picture. Further, where moderate or large gender differences did emerge, they were
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latter finding suggests that a given social situation may be of paramount importance in the apparent
differences between men and women.
The social environment can influence the manifestation of present attitudes and behaviors, but
it is also a powerful shaping force throughout the lifespan. In their discussion of a social cognitive
approach to gender development, Bussey and Bandura (2004) suggested that the mass media, in
addition to ongoing input from parents and peers, offer a “pervasive cultural modeling of gender
roles” (p. 108). It is not just children who assimilate cultural models, however; research on the
phenomenon of “possible selves” (Markus & Nurius, 1986) suggests that over the course of our
lives, we continue to draw hoped for as well as feared selves from “the categories made salient by the
individual’s particular sociocultural and historical context and from the models, images, and symbols
provided by the media and by the individual’s immediate social experiences” (p. 954, emphasis
added).
So how does the media environment contribute to our gendered perceptions and experiences?
With a few exceptions, the basic cognitive and emotional processes by which media exert an impact
tend to be similar for both men and women. The most robust gender differences exist at the level
of media representation and content and the selective exposure patterns that are, in part, a response
to gender-typed content. In order to understand how media affect women and men, it is crucial first
to understand systematic gender differences in media content, as well as any gender difference.
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Data processing in Industrial Systems course notes after week 5
This document discusses database management systems and decision support systems. It begins by outlining some of the challenges with traditional information processing approaches, such as data redundancy and lack of flexibility. It then introduces database management systems as a solution, highlighting their ability to reduce redundancy and integrate related data. Key features of DBMS like logical data structures and relational models are explained. The document also covers decision support systems, noting that they provide interactive support during decision making by using analytical models, specialized databases, and the insights of decision makers. Major components of DSS like model bases are outlined.
An Integrated ERP with Web Portal
The document discusses an integrated ERP system with a web portal. It proposes using ETL tools to extract data from legacy ERP systems and load it into a centralized data warehouse ("one-version data store"). Data marts are then extracted from the data warehouse to improve query response times. A web portal is built on top of the data marts to provide customized, personalized access and collaboration for managers to support decision making using business intelligence tools. The model aims to address challenges of legacy ERP systems like poor performance and lack of strategic reporting capabilities.
data collection, data integration, data management, data modeling.pptx
it contains presentation of data collection, data integration, data management, data modeling.
it is made by sourabh kumar student of MCA from central university of haryana
New
The document discusses data dictionaries, which collect and define data terms to provide documentation and eliminate redundancy. A data dictionary includes information about the data maintained by a system. It relates to data flow diagrams by defining the categories of data flows, structures, elements and stores. It also provides examples of how to describe data flows, structures, elements, stores and the relationships between them. The data dictionary is used to generate code, create screens/reports, and analyze system design.
Se 381 - lec 21 - 23 - 12 may09 - df-ds and data dictionary
The document discusses data dictionaries and their use in software engineering. It provides information on:
1) Data dictionaries record metadata about a system's data requirements and resources. They link different techniques and components together and provide a bridge between analysis and design.
2) Key components of a data dictionary include data elements, data structures, data stores, data flows, and processes. Templates are used to define the attributes of each component.
3) Backus-Naur form can be used to precisely define the syntax of data elements and structures. Examples of BNF definitions are provided.
An Integrated ERP With Web Portal
The document proposes a model for improving decision making using data from legacy ERP systems. The model involves extracting data from legacy ERP systems using ETL tools, loading it into a centralized data warehouse ("one-version data store"), creating smaller data marts from the warehouse, and presenting aggregated data to managers on an ERP web portal. The portal provides personalized, customizable access to business intelligence tools and reports to help managers make timely strategic decisions using consolidated data from different sources.
essentialofdatabasedesign-141203001046-conversion-gate01.pdf
The document discusses database design and related concepts. It begins by defining database design as the logical design of data structures used to store data, such as tables and views in a relational database. It also notes database design involves determining relationships between data elements and structuring data based on these relationships. The document then discusses entity-relationship (ER) diagrams as a tool for efficiently designing databases and includes an example ER diagram. It also outlines the typical steps in the database design process, including determining data types and relationships, structuring data into tables, and applying normalization rules.
WEEK 2 OVERVIEW AND FUNCTIONS OF INFORMATION SYSTEM.pdf
This document provides an overview of information systems concepts. It discusses the basic components of an information system, including hardware, software, stored data, personnel and procedures. It also defines the key functions of an information system as input, storage, processing, and output. Additionally, it distinguishes between data and information, and describes several major types of information systems used in organizations, such as transaction processing systems, management information systems, decision support systems, and executive support systems.
Information system
This document provides an overview of information systems concepts. It discusses the basic components of an information system, including hardware, software, data, personnel and procedures. It also outlines different types of information systems like personal, workgroup, organizational, interorganizational and global systems. Transaction processing systems, management information systems, decision support systems and executive support systems are described as the major types of systems used in organizations. The document also covers information systems users and how users connect to technology through networks, the internet and electronic commerce. Finally, it discusses benefits of information systems like better information, improved service and competitive advantage.
M.sc. engg (ict) admission guide database management system 4
The document provides an overview of database management systems and the relational model. It discusses key concepts such as:
- The structure of relational databases using relations, attributes, tuples, domains, and relation schemas.
- Entity-relationship modeling and the relational algebra operations used to manipulate relational data, including selection, projection, join, and set operations.
- Additional relational concepts like primary keys, foreign keys, and database normalization to reduce data redundancy and inconsistencies.
The summary captures the main topics and essential information about database systems and the relational model covered in the document in 3 sentences.
VTU - MIS Module 4 - SDLC
Need for System Analysis
Stages in System Analysis
Structured SAD and tools :
DFD
Context Diagram
Decision Table
Structured Diagram.
System Development Models:
Water Flow
Prototype
Spiral
RAD
Roles and responsibilities of
System Analyst,
Database Administrator
Database Designer
Similar to Chapter 3Systems Documentation TechniquesCopyright © 2012 Pe.docx (20)
Modern database management jeffrey a. hoffer, mary b. prescott,
Modern database management jeffrey a. hoffer, mary b. prescott,
Accountants can use data flow diagrams (DFDs) to depict the physical.docx
Accountants can use data flow diagrams (DFDs) to depict the physical.docx
Data processing in Industrial Systems course notes after week 5
Data processing in Industrial Systems course notes after week 5
data collection, data integration, data management, data modeling.pptx
data collection, data integration, data management, data modeling.pptx
Se 381 - lec 21 - 23 - 12 may09 - df-ds and data dictionary
Se 381 - lec 21 - 23 - 12 may09 - df-ds and data dictionary
essentialofdatabasedesign-141203001046-conversion-gate01.pdf
essentialofdatabasedesign-141203001046-conversion-gate01.pdf
WEEK 2 OVERVIEW AND FUNCTIONS OF INFORMATION SYSTEM.pdf
WEEK 2 OVERVIEW AND FUNCTIONS OF INFORMATION SYSTEM.pdf
M.sc. engg (ict) admission guide database management system 4
M.sc. engg (ict) admission guide database management system 4
More from walterl4
Chapter 27 The purchase agreement 185After read.docx
Chapter 27: The purchase agreement 185
After reading this chapter, you’ll be able to:
• describe the multiple functions of a purchase agreement form;
• identify various types of purchase agreements; and
• understand the sections and provisions that make up a purchase
agreement.
Learning
Objectives
The purchase
agreement
Chapter
27
A newcomer’s entry as a real estate agent into the vocation of soliciting and
negotiating real estate transactions typically begins with the marketing and
locating of single family residences (SFRs) as a seller’s agent or a buyer’s agent
(also known as listing agents or selling agents, respectively).
Other properties an agent might work with include:
• one-to-four unit residential properties;
• apartments;
• commercial income properties (office buildings, commercial units and
industrial space);
• agricultural property; or
• unimproved parcels of land.
For real estate sales conveying ownership of a property, the primary
document used to negotiate the transaction between a buyer and seller
Types and
variations
equity purchase (EP)
agreement
purchase agreement Key Terms
For a further discussion of this topic, see Chapter 51 of Real Estate
Practice.
186 Real Estate Principles, Second Edition
is a purchase agreement form. Different types of properties each require
a different variety of purchase agreement. Various purchase agreement
comprise provisions necessary to negotiate the sale of a particular type of
property.
Three basic categories of purchase agreements exist for the documentation of
real estate sales. The categories are influenced primarily by legislation and
court decisions addressing the handling of the disclosures and due diligence
investigations in the marketing of properties
The three categories of purchase agreements are for:
• one-to-four unit residential property sales transactions;
• other than one-to-four unit residential property sales transactions,
such as for residential and commercial income properties and owner-
occupied business/farming properties; and
• land acquisition transactions.
Within each category of purchase agreement, several variations exist.
The variations cater to the specialized use of some properties, the diverse
arrangements for payment of the price, and to the specific conditions which
affect a property, particularly within the one-to-four unit residential property
category.
Purchase agreement variations for one-to-four unit residential sales
transactions include purchase agreements for:
• negotiating the conventional financing of the purchase price [See
Figure 1, RPI Form 150 ];
• negotiating a short sale [See RPI Form 150-1];
• negotiating a cash to new or existing mortgage, or a seller carryback
note [See RPI Form 150-2];
• negotiating for separate brokerage fees paid each broker by their client
[See RPI Form 151];
• negotiating the government insured financing (FHA/VA) of t.
Chapter 27Gender and Media Content, Uses, and ImpactDar.docx
Chapter 27
Gender and Media: Content, Uses, and Impact
Dara N. Greenwood and Julia R. Lippman
Although research offers compelling evidence to suggest that men and women are far more simi-
lar than they are different across a wide variety of domains, our perceptions of gender difference
can lead us to believe that men and women do inhabit distinct gendered universes and can trigger
self-fulfilling prophecies that confirm these expectations. These perceptions can even guide how aca-
demics choose to interpret the research literature. Hyde’s (2005) review of 46 meta-analyses supports
a “gender similarities hypothesis,” namely, the magnitude of gender differences across these studies
as measured by effect size is small or negligible in over three quarters of the cases assessed. Put
differently, a “small” effect size (i.e., d < 0.35; Hyde, 2005) means that 85% of the distributions for
women and men overlap. This is not to say that a 15% difference in distributions is an insignificant
percentage, but it certainly illustrates that emphasizing difference to the exclusion of similarity paints
an inaccurate picture. Further, where moderate or large gender differences did emerge, they were
often the product of social context. For example, women are more likely than men to smile when
they know they are being observed (LaFrance, Hecht, & Paluck, 2003, as cited in Hyde, 2005). The
latter finding suggests that a given social situation may be of paramount importance in the apparent
differences between men and women.
The social environment can influence the manifestation of present attitudes and behaviors, but
it is also a powerful shaping force throughout the lifespan. In their discussion of a social cognitive
approach to gender development, Bussey and Bandura (2004) suggested that the mass media, in
addition to ongoing input from parents and peers, offer a “pervasive cultural modeling of gender
roles” (p. 108). It is not just children who assimilate cultural models, however; research on the
phenomenon of “possible selves” (Markus & Nurius, 1986) suggests that over the course of our
lives, we continue to draw hoped for as well as feared selves from “the categories made salient by the
individual’s particular sociocultural and historical context and from the models, images, and symbols
provided by the media and by the individual’s immediate social experiences” (p. 954, emphasis
added).
So how does the media environment contribute to our gendered perceptions and experiences?
With a few exceptions, the basic cognitive and emotional processes by which media exert an impact
tend to be similar for both men and women. The most robust gender differences exist at the level
of media representation and content and the selective exposure patterns that are, in part, a response
to gender-typed content. In order to understand how media affect women and men, it is crucial first
to understand systematic gender differences in media content, as well as any gender difference.
CHAPTER 25Arab Unity and Disunity (since 1967)THE CRIS.docx
CHAPTER 25
Arab Unity and Disunity (since 1967)
THE CRISIS OF 1973
'Abd al-Nasir lived for three years after his defeat. His position in the
world had been badly shaken by it; his relationships with the United States
and Britain were soured by his accusation and belief that they had helped
Israel militarily during the war, and by the American insistence that Israel
would withdraw from conquered territories only in return for peace. His
position in regard to other Arab rulers was weakened as the limitations of
his power became clear. One immediate result of the war of 1967 was that
he cut his losses in Yemen, and made an agreement with Saudi Arabia by
which his forces were withdrawn.
Inside Egypt, however, his position was still strong. At the end of the
fateful week in June 1967 he announced his resignation, but this aroused
widespread protests in Egypt and some other Arab countries, perhaps
because of skilful organization, but perhaps because of a feeling that his
resignation would be a deeper defeat and humiliation. His hold over
popular sentiment in other Arab countries also remained strong. Both
because of his own stature and because of the recognized position of Egypt,
he was the indispensable broker between the Palestinians and those among
whom they lived. In the years after 1967, the growth of Palestinian national
feeling and the increasing strength of Fatah, which controlled the PLO
from 1969, led to a number of incidents of guerilla action against Israel,
and Israeli reprisals against the lands where the Palestinians had some
freedom of action. In 1969, Egyptian intervention brought about an
agreement between the Lebanese government and the PLO, which set the
limits within which the PLO would be free to operate in southern Lebanon.
In the next year, 1970, severe fighting broke out in Jordan between the
army and Palestinian guerilla groups which seemed on the point of taking
over power in the country. The Jordanian government was able to impose
416
ARAB UNITY AND DISUNITY (SINCE 1967)
its authority and end the freedom of action of the Palestinian groups, and
once more it was the mediation of 'Abd al-Nasir which made peace between
them.
Immediately after this, 'Abd al-Nasir suddenly died. The extraordinary
scenes at his funeral, with millions weeping in the streets, certainly meant
something; at least for the moment, it was difficult to imagine Egypt or the
Arab world without him. His death was the end of an era of hope for an
Arab world united and made new.
'Abd al-Nasir was succeeded by a colleague of long standing, Anwar
Sadat (19 1 8-81). It seemed, at first, that Egypt would continue as before.
In other Arab countries, too, changes in 1969 and 1970 brought to power
people who seemed likely to follow a policy roughly similar to Nasirism or
at least consistent with it. In Morocco and Tunisia, it is true, there was no
basic change at this time; King Hasan and those around him, and Bourguiba
.
Chapter 28 presents historical challenges to creating a sense of pe.docx
Chapter 28 presents historical challenges to creating “a sense of personal meaning and value in life” with the growth of technology. What additional supports/strategies might be used to complement using technology in the human services field? How can these services be used to enhance socialization?
.
Chapter 24Tort Reform© 2014 Jones and Bartlett Pub.docx
Chapter 24
Tort Reform
© 2014 Jones and Bartlett Publishers
LEARNING OBJECTIVES
• Describe the meaning of defensive medicine.
• Describe various programs designed to lower
the cost of malpractice insurance.
• Describe the various ways to manage and
reduce the number of negligence claims.
© 2014 Jones and Bartlett Publishers
Reducing Costs & Risks – I
• Arbitration & Mediation
• Structured Awards
• Pretrial Screening Panels
• Collateral Source Rule
© 2014 Jones and Bartlett Publishers
Reducing Costs & Risks – II
• Contingency Fee Limitations
• Countersuits & Frivolous Claims
• Joint & Several Liability
• Malpractice Liability CAPS
© 2014 Jones and Bartlett Publishers
Reducing Costs & Risks – III
• No-Fault System
• Regulation of Insurance Practices
• Physician Participation in Tort Reform
© 2014 Jones and Bartlett Publishers
The Answer - I
• Malpractice Crisis Continues
• Many Approaches – No “One” Proven
Resolution
• Will Require Variety of Reforms
© 2014 Jones and Bartlett Publishers
The Answer - II
• Need to Include all in the
Solution
– Caregivers
– Providers
– Insurers
– Private Industry
– Regulatory Bodies
© 2014 Jones and Bartlett Publishers
Review Questions
1. Describe the various ways to reduce high
malpractice awards.
2. Should there be limits placed on malpractice
awards? Support your opinion.
2. How does a structured award work?
3. Which of the schemes for tort reform
discussed previously do you consider most
helpful in addressing the malpractice
insurance crisis?
© 2014 Jones and Bartlett Publishers
Chapter 23
Employee Rights and
Responsibilities
LEARNING OBJECTIVES
• Describe and understand the rights of
employees.
• Describe and understand the responsibilities
of employees.
• Explain what professionals can do to improve
professional relationships between one
another, as well as between caregivers and
patients.
Employee Rights - I
• Equal Pay for Equal Work
• Refuse to participate in care vs. Patient Rights
– pharmacist refusal to fill a prescriptions
• Question patient care
– Suggest Changing Physicians
• Freedom from sexual harassment
• Treated with dignity and respect
Employee Rights - II
• Privacy and confidentiality
• Whistle-blowing
• Freedom from intimidation
• Privacy Rights
Employee Responsibilities - I
• Compassion
• Patient advocacy
• Honor patient wishes
• Maintain confidentiality
• Adhere to Safe Practice
– Comply with sterile technique protocols
Employee Responsibilities - II
• Adhere to Professional Standards
• Protect Patients from Harm
• Maintain Professional Relationships
• Maintain employee privacy and confidentiality
• Report unethical behavior
• Participate in Continuing Education
Helpful Advice - I
• Do not blame others for your mistakes.
• Do not say: “We are short staffed”
• Do not say that the physician is not present when he
or she is.
• Do not say the physician will soon be h.
Chapter 24 Palliative and End-of-Life CareThe hospice nur.docx
Chapter 24
: Palliative and End-of-Life Care
The hospice nurse has a unique role in the provision of end of life services.
1. Mention important roles (at least 3) of the nurse while providing quality end -of-life care to seriously ill persons and their families. Explain your answer.
.
Chapter 24Mental HealthCopyright © 2018, Elsevie.docx
Chapter 24
Mental Health
Copyright © 2018, Elsevier Inc. All rights reserved.
Copyright © 2018, Elsevier Inc. All rights reserved.
Mental health is the same later in life as it is earlier in life except that the challenges may be greaterInterference can occur as a result ofDevelopmental transitionsLife eventsPhysical illnessCognitive impairmentSituations calling for psychic energy
Mental Health Considerations
Copyright © 2018, Elsevier Inc. All rights reserved.
*
Copyright © 2018, Elsevier Inc. All rights reserved.
Copyright © 2018, Elsevier Inc. All rights reserved.
*
Copyright © 2018, Elsevier Inc. All rights reserved.
Most older adults manage transitions and stressors through resilience, hardiness, and resourcefulnessThose who are not successful haveLack of social supportsAccumulated stressorsUnresolved griefPreexisting psychiatric illnessCognitive impairmentInadequate coping resourcesThose most at risk have life transitions and a loss of social support
Mental Health Considerations (Cont.)
Copyright © 2018, Elsevier Inc. All rights reserved.
*
Copyright © 2018, Elsevier Inc. All rights reserved.
Adults 55 years of age and older will experience mental health disorders that are not typically part of normal agingLong-term consequences of military conflict20th century drug cultureMental health disorders are typically underreported and not well researched, especially among racially and culturally diverse people
Mental Health Considerations (Cont.)
Copyright © 2018, Elsevier Inc. All rights reserved.
*
Copyright © 2018, Elsevier Inc. All rights reserved.
Attitudes and beliefs: Older people are reluctant to seek help becausePride of independenceStoic acceptance of difficultyUnawareness of resourcesFear of being “put away”Health providers’ lack of knowledgeCultureAvailability of mental health care
Factors Influencing
Mental Health Care
Copyright © 2018, Elsevier Inc. All rights reserved.
*
Copyright © 2018, Elsevier Inc. All rights reserved.
Wide range of settings, includingAcute and long-term inpatient psychiatric unitsPrimary careCommunity and institutional settingsResidential care in long-term careMust integrate mental health and substance abuse with other health servicesIn acute care, medical patients present with psychiatric disorders in 25% to 33% of cases
Mental Health Care Settings
Copyright © 2018, Elsevier Inc. All rights reserved.
*
Copyright © 2018, Elsevier Inc. All rights reserved.
Shortage of trained personnelLimited availability and access for psychiatric servicesLack of staff training related to mental health and mental illnessInadequate Medicaid and Medicare reimbursement for mental health services
Barriers to Mental Health Care
Copyright © 2018, Elsevier Inc. All rights reserved.
*
Copyright © 2018, Elsevier Inc. All rights reserved.
Anxiety is a normal human reaction and part of the fear responseWhen anxiety is prolonged, exaggerated, and interferes with function, a problem occursAnxiety disorders are.
Chapter 23Rural and Migrant HealthCopyright © 2015, 2011, 20.docx
Chapter 23
Rural and Migrant Health
Copyright © 2015, 2011, 2007, 2001, 1997, 1993 by Saunders, an imprint of Elsevier Inc.
Rural Populations
The largest rural population in history of United States is now.
75% of counties are classified as rural; they contain only 20% of the U.S. population
Number/size of rural counties are highest …
in the South (35%)
in the Midwest and West (23%)
in the Northeast (19%)
Census data
20% of nation’s children under 18
15% of nation’s elderly
More than 50% of nation’s poor
Copyright © 2015, 2011, 2007, 2001, 1997, 1993 by Saunders, an imprint of Elsevier Inc.
2
Rural Populations (Cont.)
Economic base is shifting
Agriculture is the “food and fiber system”
All aspects of agriculture (core materials to wholesale and retail and food service sectors) are included
Poverty in rural areas greater than in urban areas
Copyright © 2015, 2011, 2007, 2001, 1997, 1993 by Saunders, an imprint of Elsevier Inc.
3
Rural Populations (Cont.)
Poverty continues to be greater in rural America than in urban areas.
Aging-in-place, out-migration of young adults, and immigration of older persons from metro areas.
Greater diversity among residents: a country of immigrants historically and today.
Health disparities exist—rural population more likely to be older, less educated, live in poverty, lack health insurance, and experience a lack of available health care providers and access to health care
Copyright © 2015, 2011, 2007, 2001, 1997, 1993 by Saunders, an imprint of Elsevier Inc.
4
Health Disparities Among Rural Americans
Only 10% of U.S. physicians practice in rural areas
Ratio of physicians in rural population is 36:100,000 (nearly double in urban settings)
More often assess their health as fair or poor
More disability days resulting from acute conditions
More negative health behaviors (untreated mental illness, obesity, alcohol, tobacco, and drug use) that contribute to excess deaths and chronic disease and disability rates
Higher number of unintentional injuries
Copyright © 2015, 2011, 2007, 2001, 1997, 1993 by Saunders, an imprint of Elsevier Inc.
5
Defining Rural Populations
Population size
Rural = towns with population of less than 2500 or in open country [farm/nonfarm]
Density
Rural = fewer than 45 persons per square mile
Frontier = less than 6 people per square mile
Copyright © 2015, 2011, 2007, 2001, 1997, 1993 by Saunders, an imprint of Elsevier Inc.
6
Defining Rural Populations (Cont.)
The Rural-Urban Continuum uses population and adjacency to metropolitan areas
Core Based Statistical Areas (CBSAs)
Metropolitan areas = county with at least one urbanized area of 50,000 or more people
Micropolitan area = area contains a cluster of 10,000 to 50,000 persons
Outside CBSAs = noncare areas
Copyright © 2015, 2011, 2007, 2001, 1997, 1993 by Saunders, an imprint of Elsevier Inc.
7
Describing Rural Health and Populations
Differ in complex geographical, social, and economic areas
Disparit.
Chapter 3Linking IT to Business Metrics From the first time IT.docx
Chapter 3
Linking IT to Business Metrics
From the first time IT started making a significant dent in corporate balance sheets, the holy grail of academics, consultants, and business and IT managers has been to show that what a company spends on IT has a direct impact on its performance. Early efforts to do this, such as those trying to link various measures of IT input (e.g., budget dollars, number of PCs, number of projects) with various measures of business performance (e.g., profit, productivity, stock value) all failed to show any relationship at all (Marchand et al. 2000). Since then, everyone has prop- erly concluded that the relationship between what is done in IT and what happens in the business is considerably more complex than these studies first supposed. In fact, many researchers would suggest that the relationship is so filtered through a variety of “conversion effects” (Cronk and Fitzgerald 1999) as to be practically impossible to demonstrate. Most IT managers would agree. They have long argued that technology is not the major stumbling block to achieving business performance; it is the business itself—the processes, the managers, the culture, and the skills—that makes the differ- ence. Therefore, it is simply not realistic to expect to see a clear correlation between IT and business performance at any level. When technology is successful, it is a team effort, and the contributions of the IT and business components of an initiative cannot and should not be separated.
Nevertheless, IT expenditures must be justified. Thus, most companies have concentrated on determining the “business value” that specific IT projects deliver. By focusing on a goal that matters to business (e.g., better information, faster transaction processing, reduced staff), then breaking this goal down into smaller projects that IT can affect directly, they have tried to “peel the onion” and show specifically how IT delivers value in a piecemeal fashion. Thus, a series of surrogate measures are usually used to demonstrate IT’s impact in an organization. (See Chapter 1 for more details.)
More recently, companies are taking another look at business performance met- rics and IT. They believe it is time to “put the onion back together” and focus on what
1 This chapter is based on the authors’ previously published article, Smith, H. A., J. D. McKeen, and C. Street. “Linking IT to Business Metrics.” Journal of Information Science and Technology 1, no. 1 (2004): 13–26. Reproduced by permission of the Information Institute.
1
27
28 Section I • Delivering Value with IT
really matters to the enterprise. This perspective argues that employees who truly understand what their business is trying to achieve can sense the right ways to per- sonally improve performance that will show up at a business unit and organizational level. “People who understand the business and are informed will be proactive and ... have a disposition to create business value every day in many.
Chapter 23 The Skeletal SystemKEY TERMSAxial skeleton v.docx
Chapter 23: The Skeletal System
KEY TERMS
Axial skeleton versus
Hyoid bone
Appendicular skeleton
Pectoral girdle
Pelvic girdle
Ligament
Tendon
Shapes:
1. Long
· Diaphysis
· Compaact bone
· Medullary cavity
· Endosteum
· Yellow bone marrow
· Epiphysis
· Spongy bone
· Red bone marrow
i. hematopoiesis
· Articular cartilage
· periosteum
2. Short
3. Flat
4. Irregular
5. Sesamoid
Ossification
Epiphyseal disk
Osteoblast
Osteocyte
Osteoclast
Articulation
Foramen
Process
Crest
Head
Suture
Fossa
Fontanel
Skull:
A. Major Cranial bones:
1. Frontal
2. Parietal (2)
3. Occipital
a. Foramen magnum
4. Temporal (2)
a. External auditory meatus
b. Mastoid process
5. Ear Ossicles
a. Malleus
b. Incus
c. Stapes
B. Major Facial bones:
1. Mandible
2. Maxillae (2)
3. Zygomatic (2)
4. Nasal (2)
5. Palatine
Spinal Column:
1. Cervical
2. Thoracic
3. Lumbar
4. Sacral
5. Coccygeal
Thoracic Cage
Sternum
True ribs
Costal cartilage
False ribs
Floating ribs
Pectoral girdle
1. Clavicles
2. Scapulae
Upper extremity bones:
· Humerus
· Radius
· Ulna
· Carpal bones
· Metacarpal bones
· Phalanges
Pelvic girdle:
1. Coxal bone (2)
a. Ilium
b. Ischium
c. pubis
2. sacrum
Lower extremity bones:
· Femur
· Acetabulum
· Patella
· Tibia
· Fibula
· Tarsal bones
· Calcaneus
· Metatarsal bones
· Phalanges
Articulations:
1. Fibrous
a. suture
2. Cartilaginous
a. Pubis symphysis
b. Intervertebral disc
3. Synovial
a. Knee
· Joint capsule
· Ligament
· Synovial fluid
· Joint cavity
· Synovial membrane
Diseases:
Osteoarthritis
Rheumatoid arthritis
Bursitis
Ewing sarcoma
Fractures
· Complete
· Incomplete
· Simple
· Compound
· Greenstick
· Comminuted
· Impacted
· Spiral
· Reduction
o Closed
o Open
Gout
Kyphosis
Lordosis
Scoliosis
Osteogenesis imperfect
Osteoporosis
Bone density test versus bone scan
Osteosarcoma
Paget’s disease
.
Chapter 4 A Tour of the CellChapter 4 A Tour of the CellName.docx
Chapter 4: A Tour of the Cell
Chapter 4: A Tour of the Cell
Name ________________________ Period _________
Chapter 4: A Tour of the Cell
Guided Reading Activities
Chapter Content: The Microscopic World of Cells
1. The ____________ states that all cells come from existing cells and that organisms are made of cells.
2. Complete the table that compares prokaryotic to eukaryotic cells.
Prokaryotes
Eukaryotes
Description of cells
3. A scientist discovers a cell in a sample of water from Utah’s Great Salt Lake. She discovers the cell has a cell wall, ribosomes, and a nucleoid region. Upon further microscopic observation the scientist notices the nucleoid region contains a single chromosome. Which of the following cells would it most likely be?
A) Prokaryote
B) Animal cell
C) Plant cell
D) Eukaryote
4. Complete the following table illustrating the differences between plant and animal cells.
Plant cells
Animal cells
Shared features
Unique features
Chapter Content: Membrane Structure
Complete the following questions as you read the fourth chapter content—Membrane Structure:
1. True or false: If false, please make it a correct statement. The plasma membrane regulates the movement of substances into and out of the cell.
2. Students, when asked to diagram a simple cell membrane, many times draw the structure
below. What is wrong with this structure? In other words, briefly explain why it is incorrect.
3. Which of the following statements best describes the structure of a cell membrane?
A) Proteins sandwiched between two layers of phospholipids
B) Proteins embedded in two layers of phospholipids
C) A layer of protein coating a layer of phospholipids
D) Phospholipids sandwiched between two layers of protein
4. A cell’s plasma membrane is described as being a ______________ because it is composed of a variety of molecules that are constantly in motion around each other.
5. Figure 4.5b on page 60 of your textbook indicates that membrane proteins will have both hydrophilic and hydrophobic regions. Briefly explain why a membrane protein would need both regions. Refer to the figure to aid you in answering the question.
7. List three common bacterial targets of antibiotics.
Chapter Content: The Nucleus and Ribosomes: Genetic Control of the Cell
Complete the following questions as you read the fourth chapter content—The Nucleus and Ribosomes: Genetic Control of the Cell:
1. Complete the following table regarding the nucleus.
Nuclear envelope
Nuclear pores
Nucleolus
Nucleus
Function
2. The nuclear envelope has passages for substances moving into and out of the nucleus. These passages are called nuclear pores and they are made by proteins that are inserted into the plasma membrane that makes up the nuclear envelope. These proteins would be assembled by:
A) Free-floating ribosomes
B) The nucleus
C) Ribosomes bound to the endoplasmic reticulum
D) Nuclear pores
3. What are the functions of a protein.
4. Does DNA lea.
Chapter 4 Managing Disputes ADR and Litigation StrategiesI.docx
Chapter 4
Managing Disputes: ADR and Litigation Strategies
Its Legal, Ethical, and
Global Environment
Marianne M. Jennings
Business
11th Ed.
©2017 Cengage Learning®. May not be scanned, copied or duplicated or posted to a publicly accessible website, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website or school-approved learning management system for classroom use.
0
4-1
Types of ADR
Arbitration − Oldest Form of ADR
Parties submit grievances and evidence to a third party expert in an informal setting
American Arbitration Association provides many arbitrators and rules
©2017 Cengage Learning®. May not be scanned, copied or duplicated or posted to a publicly accessible website, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website or school-approved learning management system for classroom use.
1
4-2
Types of ADR
Arbitration Advantages
Less formality
Handled privately
Expert handles the cases
Speed was once an advantage, but tends to move as slowly as court cases now
©2017 Cengage Learning®. May not be scanned, copied or duplicated or posted to a publicly accessible website, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website or school-approved learning management system for classroom use.
2
Types of ADR
Arbitration Disadvantages
Arbitrator may not have legal training and may not understand the significance of legal points
Rules of evidence do not apply
Expense and complexity has increased
Cost has increased
4-3
©2017 Cengage Learning®. May not be scanned, copied or duplicated or posted to a publicly accessible website, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website or school-approved learning management system for classroom use.
Federal Arbitration Act
Passed to stop judicial interference with arbitration
Courts now rarely interfere with arbitration clauses in consumer contracts
4-4
©2017 Cengage Learning®. May not be scanned, copied or duplicated or posted to a publicly accessible website, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website or school-approved learning management system for classroom use.
Federal Arbitration Act
Courts now rarely interfere with arbitration decisions
CFPB has proposed eliminating arbitration requirement for consumer credit contract
4-5
©2017 Cengage Learning®. May not be scanned, copied or duplicated or posted to a publicly accessible website, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise .
Chapter 4 Data Communications and Networking 1 of 40 .docx
Chapter 4: Data Communications and Networking
1 of 40
ACCOUNTING INFORMATION SYSTEMS: A DATABASE APPROACH
by: Uday S. Murthy, Ph.D., ACA and S. Michael Groomer, Ph.D., CPA, CISA
Data Communications and Networking
Learning Objectives
After studying this chapter you should be able to:
• identify the five components of a telecommunications network,
• distinguish between terminals and workstations,
• explain the various types of transmission links, including physical and “through
the air” links,
• differentiate between alternative transmission methods such as analog and digital
transmission, circuit switching and packet switching,
• describe in general terms the functioning of line sharing devices and switches,
• explain the role of network architecture and standards,
• explain the OSI telecommunications model,
• distinguish between local area networks and wide area networks,
• describe alternative computer network configurations including ring, star, and bus
networks,
• understand the various types of wide area networks, including the options for
centralized data processing networks and distributed data processing networks,
• explain the concept of a client/server system,
• understand the architecture and functioning of the Internet,
• distinguish between the Internet and Intranets,
• describe the operation of electronic data interchange arrangements between
organizations,
• explain the concept of e-business and its emerging importance in the global
economy.
The dramatic technological advances that swept the computer industry in the seventies
and eighties resulted in the development of extremely fast and powerful personal
Chapter 4: Data Communications and Networking
2 of 40
computers. These personal computers made it possible to maximize individual
productivity. However, most current hardware and software technological developments
have been aimed at maximizing group productivity. Increasingly, personal computers
are networked together to enable communication between users and to facilitate
sharing of data and resources. This chapter is aimed at providing a basic understanding
of a range of telecommunications concepts including local area and wide area networks.
We also discuss some recent communications technologies affecting business such as
client/server systems, the Internet, and electronic data interchange. Almost all
computer systems in organizations today are networked, and these networked
computer systems invariably house a wealth of accounting information. It is therefore
important for accountants to have a working knowledge of data communications and
networking concepts.
Telecommunications concepts
Telecommunications refers to the electronic transmission of information from a point of
origin to a point of destination. A telecommunications network is composed of five
components: (1) terminals and workstations, (2) transmission links, (3) tra.
Chapter 3 The APA Ethics Code and Ethical Decision MakingThe APA.docx
Chapter 3 The APA Ethics Code and Ethical Decision Making
The APA’s Ethics Code provides a set of aspirational principles and behavioral rules written broadly to apply to psychologists’ varied roles and the diverse contexts in which the science and practice of psychology are conducted. The five aspirational principles described in Chapter 2 represent the core values of the discipline of psychology that guide members in recognizing in broad terms the moral rightness or wrongness of an act. As an articulation of the universal moral values intrinsic to the discipline, the aspirational principles are intended to inspire right actions but do not specify what those actions might be. The ethical standards that will be discussed in later chapters of this book are concerned with specific behaviors that reflect the application of these moral principles to the work of psychologists in specific settings and with specific populations. In their everyday activities, psychologists will find many instances in which familiarity with and adherence to specific Ethical Standards provide adequate foundation for ethical actions. There will also be many instances in which (a) the means by which to comply with a standard are not readily apparent, (b) two seemingly competing standards appear equally appropriate, (c) application of a single standard or set of standards appears consistent with one aspirational principle but inconsistent with another, or (d) a judgment is required to determine whether exemption criteria for a particular standard are met.
The Ethics Code is not a formula for solving these ethical challenges. Psychologists are not moral technocrats simply working their way through a decision tree of ethical rules. Rather, the Ethics Code provides psychologists with a set of aspirations and broad general rules of conduct that psychologists must interpret and apply as a function of the unique scientific and professional roles and relationships in which they are embedded. Successful application of the principles and standards of the Ethics Code involves a conception of psychologists as active moral agents committed to the good and just practice and science of psychology. Ethical decision making thus involves a commitment to applying the Ethics Code and other legal and professional standards to construct rather than simply discover solutions to ethical quandaries (APA, 2012f).
This chapter discusses the ethical attitudes and decision-making strategies that can help psychologists prepare for, identify, and resolve ethical challenges as they continuously emerge and evolve in the dynamic discipline of psychology. An opportunity to apply these strategies is provided in the cases at the end of each chapter and the 10 case studies presented in Appendix A.
Ethical Commitment and Virtues
The development of a dynamic set of ethical standards for psychologists’ work-related conduct requires a personal commitment and lifelong effort to act ethically; to encourage ethical.
Chapter 3 3Plainchant Alleluia, Caro mea”Composed ca. 1275This.docx
This brief chant from the Mass for the Feast of Corpus Christi is a responsorial chant from around 1275. It alternates between a solo singer and a chorus responding, reflecting how it would have been sung in a medieval monastery. The chant illustrates elements of plainchant including its unison texture and use of melismas to extend syllables.
chapter 3 Chapter 3 Managerial Decision Making1. Describ.docx
chapter 3
Chapter 3 Managerial Decision Making
1. Describe the phases of managerial decision making.
2. Describe the barriers to managerial decision making.
3. Describe the challenges involved in managing group decision making.
4. Describe the components involved in Herbert Simon’s organizational decision-making process.
.
Chapter 3What are GPNs and how do they function and operate W.docx
Chapter 3
What are GPNs and how do they function and operate? Who are the GPN actors that are referred to in Chapter 3 and do they work with each other or against each other?
Discuss extent to which capital is becoming reterritorialized or disembodied. What does this currently mean to international business which attempts to expand internationally?
Discuss the extent to which TNCs and / or financialization affect process of globalization, and vice versa.
Are Non-Government Production entities (NGOs) an effective way to curb excesses of YNCs, or part of the problems?
Group #1 members will take the argument in support of this statement that NGOs are an effective way to curb excesses of TNCs.
Chapter 4
Technological change is defined as a socially and institutionalized embedded process. Do you agree with this statement and why or why not?
There are supposedly four types of technological change. List them and define what they mean. Are there more? List these as well.
Which is more significant, communications technology or transportation technology?
Group #2 members are to take the position in support of transportation technology.
Conduct the trends identified by this chapter and where they might lead to the future, if at all.
Book: ISBN:978146251955-2
GLOBAL SHIFT 7E
.
CHAPTER 3the story of the slave ship, the Zong- in Novembe.docx
CHAPTER 3
the story of the slave ship, the Zong:
- in November of 1781, after 3 months at sea the Zong was nearing the ‘New World’ from the western coast of Africa
- had started with 471 African individuals intended for the slave trade
- fresh water was very low and disease had broken out
- in accordance with the ‘economics’ of the slave trade and the norms of the time, the slaves were considered ‘cargo’ – no different from livestock
- the ‘cargo’ had been insured at the beginning of the trip
— slaves that died of natural causes (lack of water, disease) would not be covered by the insurance
— however, if the slaves died from being thrown overboard while still alive, the ship owners’ insurance would cover the lose
— hoping to save water and reduce the spread of disease, 54 sick slaves were chained together and thrown overboard
— over 2 days, more live slaves were thrown overboard (total: 132 persons)
at 1st the insurance company was going to pay, but a new freed slave, Equiano (living free in England now) made an abolitionist aware and a new trial determined the slaves were people, not cargo or livestock and the ship owners did not get the insurance
foundations of US
- beginning in 1600s and through 1700s the US is an agricultural society
- land and labor are needed
- to get land and labor 3 groups were made into minority status
— these groups joined the colonies, then the US through colonization
— these 3 groups are still having problems today (Native American, African American, Hispanic/Mexican American)
two themes throughout this text
1) what the current subsistence technology is for a specific time period) (impacts majority – minority relations at that time (subsistence technology: how a society provides for basic goods, services (shelter, food, water) for its people) (see table)
what’s important
hunting / gathering / foraging
human energy
little stratification
- dependent of what nature provides
agriculture
human energy and animal energy
- more surplus
- increased stratification
- majority / minority relationship is likely to be patriarchal
- land ownership
- cheap, easily controllable workforce
industrialization
addition of other energy sources, culminating in electricity
- even more surplus
- even more stratification
- capital to build factories, buy machinery and raw materials, pay workers
post industrialization / information
electricity
human energy
- high stratification
education
2) what the contact situation is when 2 or more groups first make contact (impacts majority – minority relations at the time and later)
the initial contact situation
- application of the Noel and Blauner Hypotheses
- they are not mutually exclusive; they look at similar, overlapping issues
- much can be learned by applying both hypotheses
— Noel hypothesis
Noel Hypotheses
at contact
conditions
result
Noel
Two or more groups come together
if the following conditions exist
- ethnocentrism
- competition
- power differential among the groups
resul.
Chapter 3The Civilization of the GreeksCopyright © 2017 Ceng.docx
Chapter 3
The Civilization of the Greeks
Copyright © 2017 Cengage Learning. All Rights Reserved.
1
Learning Objectives (Slide 1 of 3)
Explain how the geography of Greece affected Greek history
Summarize the contributions of Homer and why his work was used as the basis for Greek education
Identify the chief features of the polis, or city-state
Compare the major city-states of Athens and Sparta
Copyright © 2017 Cengage Learning. All Rights Reserved.
2
Learning Objectives (Slide 2 of 3)
Describe the Greek ideal of democracy and the ways in which the Athenian political system was a democracy
Discuss the effect of the two great fifth century B.C.E. conflicts – the Persian wars and the Peloponnesian War –- on Greek civilization
Copyright © 2017 Cengage Learning. All Rights Reserved.
3
Learning Objectives (Slide 3 of 3)
Describe the ideals upon which Greek art was based and how those ideals were expressed
Debate the questions posed by Greek philosophers, as well as their own responses to these questions
Copyright © 2017 Cengage Learning. All Rights Reserved.
4
Early Greece (Slide 1 of 2)
Greek history has been shaped by its:
Mountainous terrain: Separated independent Greek communities from one another
Long seacoast: Enabled contact with outside world; later establishment of colonies
Minoan Crete
A Bronze Age civilization that used metals in making weapons
Established by 2800 B.C.E.
Not Greek in language or religion
Copyright © 2017 Cengage Learning. All Rights Reserved.
Early Greece (Slide 2 of 2)
The first Greek state: Mycenae
Flourished between 1600 and 1100 B.C.E.
Warriors who prided themselves on their heroic deeds in battle
The most famous of all their supposed military adventures: the epic poetry of Homer
Invaded from the north by Greek-speaking people; torched around 1190 B.C.E
Copyright © 2017 Cengage Learning. All Rights Reserved.
The Greeks in a Dark Age
(ca. 1100–ca. 750 B.C.E.) (Slide 1 of 2)
Homer and Homeric Greece
Illiad
Epic poem of Trojan War
The tale of the Greek hero Achilles and how the “wrath of Achilles” led to disaster
Odyssey
Epic journey of a Greek hero
Tests Odysseus’ heroism until, by both cunning and patience, he prevails
Copyright © 2017 Cengage Learning. All Rights Reserved.
The Greeks in a Dark Age
(ca. 1100–ca. 750 B.C.E.) (Slide 2 of 2)
Homer’s enduring importance
His Iliad and the Odyssey were regarded as authentic history
Used as standard texts for the education of generations of Greek males’ striving for excellence, called arete
In the Homeric world, aristocratic women were expected to pursue excellence
Copyright © 2017 Cengage Learning. All Rights Reserved.
The World of the Greek City-States
(ca. 750–ca. 500 B.C.E.) (Slide 1 of 5)
The polis
The central institution in Greek life
The acropolis, or hill, was the central point where the citizens of the polis could assemble for political, social, and religious activities
A new military system: the Greek way of war
Hoplites, Phalanx
Co.
Chapter 3What is the basic accounting equation Give an exampl.docx
Chapter 3
What is the basic accounting equation? Give an example of how a business transaction would effect the basic accounting equation.
Give an example of a journal entry using at least two accounts.
Give one example each of asset, liability, equity, revenue and expense accounts and the normal balance of debit or credit.
Give an example that shows the basic steps in the recording process.
What is the purpose of a trial balance?
Define cash activities as operating, investing, or financing and give one example of each.
Please rephrase for student A and student B. Attachments below is their answers.
.
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Surveying: Object Principles & Types of Surveying; Site Plans, Plans & Maps; Scales & Unit of different Measurements.
Linear Measurements: Instruments used. Linear Measurement by Tape, Ranging out Survey Lines and overcoming Obstructions; Measurements on sloping ground; Tape corrections, conventional symbols. Angular Measurements: Instruments used; Introduction to Compass Surveying, Bearings and Longitude & Latitude of a Line, Introduction to total station.
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Chapter 3Systems Documentation TechniquesCopyright © 2012 Pe.docx
- 1. Chapter 3 Systems Documentation Techniques Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 3-1 What Is Documentation? Set of documents and models Narratives, data flow models, flowcharts Describe who, what, why, when, and where of systems: Input, process, storage, output, and controls Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall 3-2 Why Should You Learn Documentation? You need to be able to read documentation in all its forms: narratives, diagrams, models. You need to be able to evaluate the quality of systems, such as internal control based in part on documentation. SAS 94 requires independent auditors to understand all internal control procedures. Documentation assists in auditor understanding and documentation of their understanding Sarbanes-Oxley states that management: Is responsible for internal control system Is responsible for assessing the effectiveness of the IC System
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