Research Paper on Artificial Neural Network Essay Example

Research Paper on Artificial Neural Network Essay Counterfeit neural systems (ANN) is scientific models and their product and equipment usage, in view of the standard of working of natural neural systems †systems of nerve cells of a living creature. Frameworks, design, and standards depend on the relationship with the cerebrum of living creatures. A key component of these frameworks is the fake neuron as a reenactment model of nerve cells in the mind, i.e., a natural neuron. The term started in the investigation of the procedures that happen in the mind, and in endeavor to recreate these procedures. The primary such endeavor was made by McCulloch and Pitts with their neural systems. Therefore, after the advancement of learning calculations, inferred models have been utilized for functional purposes: in estimating issues, for design acknowledgment, in control issues and others. ANN speaks to an arrangement of interconnected and associating straightforward handling units (fake neurons). These processors are typically genuinely straightforward, particularly contrasted with the processors utilized in PCs. Every processor has a comparable online arrangement just with signals that it gets occasionally, and signals that it intermittently sends to different processors. By the by, being associated in an enormous system with controlled communication, these straightforward processors able to adapt to most difficulties. From the viewpoint of AI, neural system is an extraordinary instance of example acknowledgment techniques, discriminant investigation, grouping strategies, and so forth. From a numerical perspective, neural systems learning is a multivariable nonlinear streamlining issue. As far as artificial intelligence, neural system is utilized in issues of versatile control and calculations for apply autonomy. As far as processing and programming, neural system is proposed to take care of the issue of powerful parallelism. Also, as far as man-made consciousness, ANN is the premise of the way of thinking of the connectionism and the fundamental bearing in the auxiliary way to deal with study the chance of building (displaying) of normal insight with PC calculations. We will compose a custom article test on Research Paper on Artificial Neural Network explicitly for you for just $16.38 $13.9/page Request now We will compose a custom article test on Research Paper on Artificial Neural Network explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom article test on Research Paper on Artificial Neural Network explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer Neural systems are not customized in the standard feeling of the word, they learn. The chance to learn is one of the principle points of interest of neural systems over conventional calculations. In fact, the learning suggests finding the coefficients of associations between neurons. During learning, the neural system can recognize complex connections among sources of info and yield, and perform speculation. This implies in the event of fruitful learning system will restore a genuine outcome, in light of information that were absent from the investigation test, just as parent and/or â€Å"noisy,† mostly bogus information. To compose a decent research proposition on counterfeit neural systems, you ought to counsel free example explore paper themes regarding the matter, which will instruct you that understanding the capacity of the neuron and the example of its associations permitted scientists to make scientific models to test their speculations. Is it accurate to say that you are searching for a first class custom research paper on Artificial Neural Network points? Is privacy as imperative to you as the high caliber of the item? Attempt our composing administration at EssayLib.com! We can offer you proficient help at moderate rates. Our accomplished PhD and Master’s scholars are prepared to consider your littlest requests. We promise you 100% validness of your paper and guarantee you of dead on time conveyance. Continue with the request structure: It would be ideal if you don't hesitate to visit us at EssayLib.com and become familiar with our administration!

Warbling and Garbling

Chattering and Garbling Chattering and Garbling Chattering and Garbling By Maeve Maddox I thought I knew the significance of chatter and jumble. Whenever requested to characterize them, Id state that chatter intends to sing resonantly and jumble intends to mutilate expressed words, or to contort the feeling of something composed. These definitions from the OED recommend that Im destined for success: chatter: v. intr. To regulate the voice in singing; to sing with trills and trembles. In later use †¦ to sing delicately and pleasantly, in a birdlike way; frequently just a jocose substitute for sing. confuse: v. To make choices from with a (normally out of line or devilish) reason; to damage (an announcement, composing, and so on.) with a view to deception. A vocalist may chatter a melody. A sound transmission may get distorted. An interpreter may distort a work in interpretation, or a sentence may get confused when deciphered or digitalized. The words can even now be discovered utilized with the implications I perceive: Connie Francis chatters the hit title tune [Where the Boys Are]. Russias Mr. Trololo†¦may chatter across America: The clasp, which highlights Khil silently chattering his way through a track †¦ has been seen a few million times on YouTube†¦ A few journalists appear to utilize chatter when they mean distortion: the person†¦proved your point with their chattered comment†¦it was hard to try and follow their line of reasoning the entire table started singing a chattered yet healthy adaptation of the melody My head is loaded with chattered wordswords that don’t very structure the photos on the grounds that they are so shocking. Once in a while chatter and distortion happen pair: Like some vamp from a past period, Connie Chung, the previous CBS and CNN anchorwoman chattered and jumbled - it cannot be called singing - a farewell†¦ She [a court defendant] raises doubt about the infringement of her established option to have the procedures deciphered when she says that she has been exhorted that the managing official chattered and jumbled some understanding to her. The way toward digitalizing sound and video appears to have resuscitated another importance of chatter as it were that the OED names out of date: to vibrate, tremble; to wobble: Im thinking about whether individuals know how a great deal of the chattered/distorted sounds ala Boards Of Canada/Warp Records is accomplished? I am simply setting out on the tearing of old tapes and the first I flew into my deck today is chattered unrecoverable. I convert a great deal of bygone era radio shows to mp3s so I likely notification it more, however once you go beneath a specific degree of kps, you begin to get a chattered quality to the sound. [or should that be garbled?] And afterward there are the utilizations implanted in language whose general importance I can just supposition at: At the point when I attempted to open an avi record with gxine, the image was chattered and I got a mistake message I did what you recommended and it is better. The ricochet to .wav played fine in the workspace. I open itunes imported the .wav then made a mp3 form in itunes. It was not on a par with the .wav more slender sounding yet none of the chattering like you were tweaking a flanger. Anyone know what a flanger is? Need to improve your English shortly a day? Get a membership and begin getting our composing tips and activities every day! Continue learning! Peruse the Misused Words classification, check our famous posts, or pick a related post below:7 Examples of Passive Voice (And How To Fix Them)What is Dative Case?Types of Ignorance

Easy How to Essay Topics - Learn How to Write a Topic

Easy How to Essay Topics - Learn How to Write a TopicIf you are interested in writing a good essay, then learning easy how to essay topics would be helpful. The topic of your essay could be anything, or you could choose to write about anything and everything, but one thing is for sure: making it simple will help you finish faster. Below are some tips on how to write an easy essay topic.The first things that you need to do is to start from the beginning. Don't waste time with how to write an essay topics, start with the beginning. Keep your introduction simple and you will be able to make good use of it.Another tip on how to write an essay topics is to find out the point you want to write about. In other words, write from the point of view of the writer, you know, how do you feel? But remember, you will not find out this information through a link, you will be guided through this by the point of view, if it is up to you.Other tips are regarding the most important information that shou ld be covered. This information will have to be precise and based on facts, you will not write a line-by-line story. Your main point of view should be clear, precise and the writer's voice must be heard. If you remember these tips on how to write an essay topics, you will easily finish this project.Another way to learn how to write an essay topics is to go to Google and type in 'easy how to write an essay topics' and search for topics related to the topic you are writing about. This will let you browse the results that you have been searching for, and all you need to do is to take note of the topics that are worth looking into.One more tip is to look at the 'easiest ways' that you can do how to write an essay topics, and read the links that you will find there. They can also help you learn how to do something as simple as reading a chapter. With these tips, you can easily finish a quick essay that is very effective.There are many ways on how to write an essay topics, but it is impor tant that you learn how to do it the best. Remember to stay clear of the point of view, and remember to add a bit of your own opinion, or to get a better point of view, so that you can improve your writing.

Link Between Education And Psychology Essay - 2175 Words

ED4007: In 2000 words explain your understanding of the link between Education and Psychology and how this enables us to be better educators and educated. INTRODUCTION Education and psychology are interrelated subjects. In order to explain the details of this topic, it is very important to define both subjects. The word psychology is from two Greek words ‘psyche ‘and ‘logos’. These two words were joined together to mean ‘mind consciousness and behaviour’. Therefore Psychology is the logical study of the mind and behaviour. This assignment is set out to identify the links or relationship between Education and Psychology. It also seeks to demonstrate my understanding of these links and explain how the relationship or link enables better educational experiences for both the educators and the learners (educated). Education is the act or process of imparting or acquiring knowledge, and hence, requires the adjustment of behaviour in a controlled environment. To adjust or to amend the behaviour, It is important to study the science of behaviour. Hence the role of psychology in education. The relationship between education and psychology cannot be over-emphasized. It is vital to know the developmental stages of every child and their behaviour at every stage in order to be a successful teacher. Therefore every teacher or educator requires the knowledge of psychology to be able to provide the best learning experience to learners. RELATIONSHIP BETWEEN EDUCATION ANDShow MoreRelatedThe Theory Of Developmental Psychology1644 Words   |  7 Pages Developmental Psychology 2 Abstract Developmental Psychology is a scientific study that shows psychological changes in human being to birth to adulthood. It was first made to help infants and children, but now it has expanded to help the adolescence and adults just as well. Paul B. Baltes, has apply the six principles of human development, lifelong, multidimensional, multidirectional, gains and losses, contextualRead MoreEnvironmental Psychology Article Analysis1058 Words   |  4 PagesEnvironmental Psychology Article Analysis Introduction The paper will critically analyze three chosen articles related to the field of environmental psychology. Important facts highlighted in the article, the week and strong points of the article and most importantly the impact that the article has on the field of environmental psychology will be discussed in the paper. The first article is the fifth chapter Coping with Stress taken from the book Health psychology, 2nd ed.) written by RichardRead MorePsychology : A Human s Mind1399 Words   |  6 Pagesis based on the principals both taught into and gathered from experiences as a child. As children grow older, they soon start deciphering this information to decide for themselves which of their actions are right and wrong. 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Retrieved from https://www.researchgate.net/profile/Brian_Christens/publication/261771586_Linking_the_Lev els_Network_and_Relational_Perspectives_for_Community_Psychology/links/557b03bc08aec87640d9b364.pdf Summary In the article â€Å"Linking the Levels: Network and Relational Perspectives for Community Psychology†, networks and relationships have great importance for understanding communities, settingsRead MoreDiscussion on the Social Psychological Influences on Academic Achievement, Based on a Classroom Learning Experience1535 Words   |  7 Pagesnaughty, they will believe the fact and will become more inclined to act naughty. This theory links with Kevin’s case, as it is clear from his previous history in petty crime, that he feels the law and his school are against him, becoming alienated from society, because he is being consistently punished. 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Gestalt believes that all things and scenes are observed in the simplest forms. Also known as the Law of Simplicity, the meaning behind the theory is that the whole of an object or scene is more important than its individual parts. When you observe everything as a whole it allows us to us find order in disorder and unityRead MoreCounterfactual Thinking and Experiences of Regret1732 Words   |  7 PagesSummerville, they found that the top six biggest regrets in life were (in descending order) education, career, romance, parenting, the self, and leisure. It’s significant that education is the biggest regret because people in modern western society have many opportunities to continue their education throughout life. In addition two laboratory experiments were carried out on college students to test if there was a link between the rankings of regret with opportunity effects, one required participants to recallRead MoreGeneral Theorists And The General Theories Essay1556 Words   |  7 Pagesinfants, toddlers, young children and their families. This essay will briefly outline the differences between the Maori theorist and compare the general theorists and include two examples of how these theories relate to Te Whariki. Jean Piaget was a cognitive theorist and â€Å"psychologist who identified stages of mental development, and established the fields of cognitive theory and developmental psychology† (biography.com, n.d.) who was born on August 9th, 1896 in Neuchatel, Switzerland. Jean Piaget’sRead MorePsychologys Influence on Nursing Essay1149 Words   |  5 PagesAs defined by Mason and Whitehead, psychology is a branch of biological science which focuses on the study of conscious life in its origin (66). Mason and Whitehead go on to argue that conscious life refers to the experiences of the individual and origins refer to the particular group or issue being reviewed: e.g., child, adult, abnormal or animal (66-7). A basic examination of the definition of psychology demonstrates that the practice is one that requires understanding of the human experience and

Key Terms Of The Party System - 1538 Words

Key Terms Two Party System: A two party system is when in a government, two main political parties dominate the politics. In an election, one party is usually referred to as the majority party, where the other is the minority party. Kitchen Cabinet: Andrew Jackson’s Kitchen Cabinet was the unofficial group of advisors and friends that made up his cabinet. His real, official cabinet had many members that were personal rivals and fought all the time. Jackson stopped holding meetings with his cabinet because of the frequent disputes, and eventually all of the members resigned or were fired. The press saw his unofficial cabinet members as unprofessional and began calling them his â€Å"Kitchen Cabinet†, because they were mainly just his friends.†¦show more content†¦Black Hawk: Black Hawk was a warrior of the Sauk Indian Tribe and a war leader. The tribe was from what is now the Midwest of the United States. He was another Native American leader who helped his tribe fight against the government during Indian Removal. Osceola: Chief Osceola was a leader of the Seminole that fought back against the U.S. government. He led the first Seminole War from 1817 until 1818. Trail of Tears: The Trail of Tears is known as the rough journey the Cherokee Indians took to the â€Å"Indian Land† they were forced onto. During the journeys of many Indian tribes from east to west of the Mississippi, hundreds of thousands of children and elderly people died from freezing and starvation. The journeys took place anywhere from 1831 to 1839 and at least five major tribes had to go 1000 miles to get to their new promised land. Tariff of Abominations: In 1828 when John Quincy Adams was President, the country’s highest ever tariff, a tax which protected manufacturers from foreign competition, was passed by Congress in which southerners called the Tariff of Abominations. The northern manufacturers were helped by the tariff, but the southerners who sold to and bought from Britain were hurt by it and thought it was unconstitutional. John C. Calhoun: John Calhoun was a southern man who was the Vice President while Jackson was in office. They were originally friends but became enemies

SONNET Essay Example For Students

SONNET Essay Shakespeare Sonnet 18 This sonnet is by far one of the most interesting poems in the book. Of Shakespeares sonnets in the text, this is one of the most moving lyric poems that I have ever read. There is great use of imagery within the sonnet. This is not to say that the rest of the poems in the book were not good, but this to me was the best, most interesting, and most beautiful of them. It is mainly due to the simplicity and loveliness of the poem’s praise of the beloved woman that it has guaranteed its place in my mind, and heart.The speaker of the poem opens with a question that is addressed to the beloved, Shall I compare thee to a summers day? This question is comparing her to the summer time of the year. It is during this time when the flowers are blooming, trees are full of leaves, the weather is warm, and it is generally thought of as an enjoyable time during the year. The following eleven lines in the poem are also dedicated to similar comparisons between the beloved and summer days. In lines 2 and 3, the speaker explains what mainly separates the young woman from the summers day: she is more lovely and more temperate. (Line 2) Summers days tend toward extremes: they are sometimes shaken by rough winds (line3) which happens and is not always as welcoming as the woman. However in line 4, the speaker gives the feeling again that the summer months are often to short by saying, And summer’s lease hath too short a date. In the summer days, the sun, the eye of heaven (line 5), often shines too hot, or too dim, his gold complexion dimmed (line 6), that is there are many hot days during the summer but soon the sun begins to set earlier at night because autumn is approaching. Summer is moving along too quickly for the speaker, its time here needs to be longer, and it also means that the chilling of autumn is coming upon us because the flowers will soon be withering, as every fair from fair sometime declines. (Line 7) The final portion of the sonnet tells how the beloved differs from the summer in various respects. Her beauty will be one that lasts forever, Thy eternal summer shall not fade. (Line 9), and never end or die. In the couplet at the bottom, the speaker explains how that the beloveds beauty will accomplish this everlasting life unlike a summer. And it is because her beauty is kept alive in this poem, which will last forever. It will live as long as men can breathe or eyes can see. (Line 13)On the surface, the poem is on the surface simply a statement of praise about the beauty of the beloved woman and perhaps summer to the speaker is sometimes too unpleasant with the extremes of windiness and heat that go along with it. However, the beloved in the poem is always mild and temperate by her nature and nothing at all like the summer. It is incidentally brought to life as being described as the eye of heaven with its gold complexion. The imagery throughout the sonnet is simple and attainable to the reader, which is a key factor in understanding the poem. Then the speaker begins to describe the summer again with the darling buds of May giving way to the summer’s lease, springtime moving into the warmth of the summer. The speaker then starts to promise to talk about this beloved, that is so great and awing that she is to live forever in this sonnet. The beloved is so great that the speaker will even go as far as to say that, So long as men breathe, or eyes can see, the woman will live. The language is almost too simple when comparing it to the rest of Shakespeare’s sonnets; it is not heavy with alliteration or verse, and nearly every line is its own self-contained clause, almost every line ends with some punctuation that effects a pause. .u9bde55f912d7b3feabaef238c2987b8f , .u9bde55f912d7b3feabaef238c2987b8f .postImageUrl , .u9bde55f912d7b3feabaef238c2987b8f .centered-text-area { min-height: 80px; position: relative; } .u9bde55f912d7b3feabaef238c2987b8f , .u9bde55f912d7b3feabaef238c2987b8f:hover , .u9bde55f912d7b3feabaef238c2987b8f:visited , .u9bde55f912d7b3feabaef238c2987b8f:active { border:0!important; } .u9bde55f912d7b3feabaef238c2987b8f .clearfix:after { content: ""; display: table; clear: both; } .u9bde55f912d7b3feabaef238c2987b8f { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u9bde55f912d7b3feabaef238c2987b8f:active , .u9bde55f912d7b3feabaef238c2987b8f:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u9bde55f912d7b3feabaef238c2987b8f .centered-text-area { width: 100%; position: relative ; } .u9bde55f912d7b3feabaef238c2987b8f .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u9bde55f912d7b3feabaef238c2987b8f .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u9bde55f912d7b3feabaef238c2987b8f .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u9bde55f912d7b3feabaef238c2987b8f:hover .ctaButton { background-color: #34495E!important; } .u9bde55f912d7b3feabaef238c2987b8f .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u9bde55f912d7b3feabaef238c2987b8f .u9bde55f912d7b3feabaef238c2987b8f-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u9bde55f912d7b3feabaef238c2987b8f:after { content: ""; display: block; clear: both; } READ: Carolin Essay But it is this that makes Sonnet18 stand out for the rest in the book. It is much more attainable to understand and it allows for the reader to fully understand how great this beloved truly is because she may live forever in it. An important theme of the sonnet, as it is an important theme throughout much of the poetry in general, is the power of the speakers poem to defy time and last forever. And so by doing this it is then carrying the beauty of the beloved down to future generations and eventually for al of eternity. The beloveds eternal summer shall not fade precisely because it is embodied in the sonnet: So long as men can breathe or eyes can see, (line 13) the speaker writes in the couplet, So long lives this, and this gives life to thee.(Line 14) With this the speaker is able to accomplish what many have done in poetry and that is to give the gift of an eternal life to someone that they believe is special and outshines everyone else around them. Perhaps it is because of a physical beauty that the speaker see, but I believe that it is more because of the internal beauty as seen in line 2, Thou art more lovely and more temperate, that the beloved is deserving to live on forever. Bibliography:

WWII Essay Example For Students

WWII Essay The U.S. Entering World War II A date that will live in infamy, (Snyder 33) was what President Franklin Delano Roosevelt called December 7, 1941. It was a calm Sunday morning at Pearl Harbor on the island of Oahu. Then two U.S. soldiers saw an oscilloscope signal on their mobile radars. They immediately called this in to their commanding officer but he told them to ignore it because the base was expecting a squadron of friendly B-17s to be coming from the mainland. Thirty minutes later the first bomb fell and almost killed a courier boy who was trying to deliver a message to Pearl Harbor Naval Base that the Japanese Imperial Navy was going to attack them. The Japanese bombers caught the base by surprise due to the Americans tradition of not working on Sundays. As the bombs fell, so did all the chances of the United States not joining the Allies in the second world war that was raging in Europe and the western Pacific. Up to that point the U.S. had just been supporting the Allies but they werent technically at war with the Axis powers. All throughout the first two years of the war, President Roosevelt focused on making life difficult for the Japanese. One way he did this was by creating various policies that would deter the Axis powers from being able to maintain the needs necessary to wage war on the Allies. One of these policies was the American financial and economic embargo, which supported China in its fight against Japan. It also, somewhat, forced neutral countries to side with the U.S. because it threatened that if any country would aid one of the Axis countries then that country would no longer be given aid packages from the United States. A second policy imposed by Roosevelt was the moral embargo of July 1938. This banned neutral countries from exporting planes and equipment to countries who engaged in the bombing of civilians. This made the U.S. look like the good guys because they were protecting the innocent people who were being killed just because the lived in a different country. By imposing these policies, the U.S. was disallowing the economic growth of the Axis countries and forcing them to support themselves, as long as they were against the Allies. These policies were a type of weapon that Roosevelt used in order to attack the enemy without formally declare war. This would be one of the primary reasons why Roosevelt would allow Pearl Harbor to occur. Before the betrayal at Pearl Harbor occurred, a poll was taken of the U.S. citizens opinion about Roosevelt taking them into the war. Ninety-four percent were against the United States getting involved. If Roosevelt would have just attacked Japan first, he would have lost a great majority of the support he was receiving from the general population of the United States. All the facts lead to the very probable possibility that Roosevelt may have helped plan the attack at Pearl Harbor or at least gave the go-ahead to whoever did plan. It is no coincidence that half of the U.S. Navys gunboats were reassigned to Pearl Harbor only a couple of months before the attack. Roosevelt sent all the expendable ships to Pearl Harbor and all the carriers and battleships to run drills near San Diego. Roosevelt figured that, if he was going to allow American ships to be destroyed, they might as well be the ships that are out of date and inexpensive to replace, in comparison with some of the Navys other ships. The attack on Pearl Harbor enraged the American commoner so much that they changed their views completely and wanted Japan to pay for the surprise attack in Hawaii. After all, the American people only knew that negotiations were under way in Washington DC and that the U.S. was working for peace not war. They saw the attack on Pearl Harbor as an act of betrayal. Another fact, that contributes to the possibility of Roosevelt being involved in the planning of Pearl Harbor, is that the two commanding officers at the time of the attack were acquitted, in a retrial, of al l accusations of their dereliction of their duties. Therefore, there must have been some reason why they didnt worry about the incoming planes. This reason is that they had orders, from a higher ranking official, to ignore the signals. This order may have come down from Roosevelt himself. An interesting event, which greatly supports my thesis, that occurred even before Japan or the U.S. had entered the war, was President Roosevelt and Secretary of the State Hull instructing Admiral William D. Leahy, then the Chief of Naval Operations, to create a war plan based on the contingency of the United States having to fight a two-ocean war. In the Pacific, against Japan, and in the Atlantic, against Italy and Germany. Why would Roosevelt have a war plan drawn up if he said he wasnt going to enter the war? It seems a bit odd, unless, of course, if he was planning on entering the war already and was just trying to find the right reason. Roosevelt may have seen that, sooner or later, the U. .u325629cac333bb49873854f98218639f , .u325629cac333bb49873854f98218639f .postImageUrl , .u325629cac333bb49873854f98218639f .centered-text-area { min-height: 80px; position: relative; } .u325629cac333bb49873854f98218639f , .u325629cac333bb49873854f98218639f:hover , .u325629cac333bb49873854f98218639f:visited , .u325629cac333bb49873854f98218639f:active { border:0!important; } .u325629cac333bb49873854f98218639f .clearfix:after { content: ""; display: table; clear: both; } .u325629cac333bb49873854f98218639f { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u325629cac333bb49873854f98218639f:active , .u325629cac333bb49873854f98218639f:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u325629cac333bb49873854f98218639f .centered-text-area { width: 100%; position: relative ; } .u325629cac333bb49873854f98218639f .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u325629cac333bb49873854f98218639f .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u325629cac333bb49873854f98218639f .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u325629cac333bb49873854f98218639f:hover .ctaButton { background-color: #34495E!important; } .u325629cac333bb49873854f98218639f .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u325629cac333bb49873854f98218639f .u325629cac333bb49873854f98218639f-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u325629cac333bb49873854f98218639f:after { content: ""; display: block; clear: both; } READ: Black Elk Speaks Essay We will write a custom essay on WWII specifically for you for only $16.38 $13.9/page Order now S. would have to go to war and they might as well be in control when the first shots are fired against Americans. Roosevelts master plan was very complex and involved a great deal of people. Two of the people who would be affected the most by this plan were Adm. Husband E. Kimmel and Gen. William Short. The reason they would be greatly affected was because they were the scapegoats. Adm. Kimmel, the Pearl Harbor commander, was kept in the dark by his superiors in Washington. Officials in Washington left Adm. Kimmel without any knowledge of the attack until it was too late, and then they blamed Adm. Kimmel for not being ready. The futures of Adm. Kimmel and Gen. Short were a small price to pay for the possibilities of what economic fortunes laid ahead of the U.S. All the planning and effort that went into this scheme, ended up allowing Roosevelt to enter World War II. The attack on Pearl Harbor angered the general public of the United States, and if the majority of the people want some thing the congress will give it to them just so that they will have a job after the next election. Therefore the majority of the congressmen voted in favor of the U.S. entering the war on the side of the Allies. Roosevelt knew that if he could get one of the axis powers to attack Americans then he could get the U.S. in the war. Roosevelt and his cabinet carefully covered their tracks very carefully so as not to leave any signs that there was foul play. Roosevelt knew beforehand that Japan was going to attack, but he didnt take any drastic peace-keeping actions to prevent the attack, because he wanted a justifiable reason to enter the second World War. Words/ Pages : 1,170 / 24

Grab Attention with LinkedIn GIFs, Images, Videos, and Emojis

Grab Attention with LinkedIn GIFs, Images, Videos, and Emojis This morning I woke up to what appeared to be the new face of LinkedIn. Instead of my profile as I’ve become accustomed to seeing it, with member photos nicely centered on the page, this new image appeared: You may have noticed this change as well. Sigh†¦ so much for all that careful placement of the background image! LinkedIn is at it again. I do like the menu on the right, where a member’s contact info is easy to access. In your own profile, you can click on â€Å"See connections† rather than hunt around for that option (note that in a different member’s profile, you will only see the number of connections, not a link to view them). The option to â€Å"Add a profile section† from your own profile is much easier to find as well. I also like that more of the summary is visible now than in the previous update. You have three lines instead of two to communicate your value proposition and entice people to read more. We all know that â€Å"the only thing that is constant is change† (Heraclitus), and this adage is especially true when it comes to social media platforms. Yet no matter how well we understand this truth, change still catches us off guard. This one gave me a bit of a shock, as it looks like I will need to replace the images in my book very soon. Other changes to the visual experience of LinkedIn have been afoot since my last update in December 2017. Here’s some of what’s been evolving on LinkedIn in 2018. Video in Groups and Posts LinkedIn has improved the sharing experience in groups and article posts by allowing videos. To post a video in a group, Start a conversation with your group by clicking in the details field and pasting in the URL of the video. You may need to add a space after pasting in the URL to see the video populate the preview field below. Once the preview is in place, you can delete the ugly URL and give your post a title and further details if you like. To post a video in an article, go to your home page, and then enter a URL in the box that says â€Å"Share an article, photo, video or idea.† Or, click on â€Å"Video† to attach a file from your computer. Images in Comments When you comment on an article, there’s now an option to increase visual appeal by adding a photo. An image can draw more attention to your comment, so go for it! Click on the camera icon and attach any photo from your files. Note that you cant post an image only; you must also leave a written comment. Here’s what your image might look like in a conversation: LinkedIn GIFs LinkedIn has for some reason implemented GIFs in their messaging. I personally am anti-GIF, and I don’t think they belong anywhere, much less on a business platform. However, there are many people who disagree with me, and if you want to use GIFs in more casual interactions on LinkedIn, have fun! Just click the GIF option below your message and type in a search term.      Ã‚   For more details on using LinkedIn GIFs, read LinkedIn Official Blogs article Make Conversations More Engaging with GIFs in Messaging. Emojis You can now use colorful characters in your Headline, as well as in most sections and titles in your LinkedIn profile. If you want to add some visual appeal, an appropriate emoji can be a bold addition. Note that not all symbols will render in color once youve updated, so you may need to experiment. Also, this function might not work on all computers or browsers, so some viewers may see an empty box instead of the symbol you chose. I would personally recommend sticking to Unicode characters to be safe. Have fun! Have you noticed any other changes to the visual face of LinkedIn? Do you have questions I can answer? Please share in the comments! If youd like live, personal feedback from me on your profile, I offer a 20-minute LinkedIn Profile Review special for just $75. I look forward to scheduling a call with you!

Breaking Dawn by Stephenie Meyer

"Breaking Dawn" by Stephenie Meyer â€Å"Breaking Dawn† by Stephenie Meyer is fourth and final book of the Twilight series. In this book, Bella finally marries Edward and becomes a vampire. Unfortunately, for the Cullens, unforeseen complications take place when Bella becomes pregnant and the Volturi decide to visit the Cullens. Bella is happy to find out that Jacob, her best friend and a werewolf who is prejudiced against vampires like her new husband, makes an appearance at her wedding. She causes an argument when she tells Jacob she still plans to become a vampire after having a real honeymoon. During their honeymoon, Bella begins to feel sick and after she suspects that she is pregnant. Edward and Bella rush home, with Edward planning to remove the fetus. But Bella turns to her new sister-in-law, Rosalie, to help protect her unborn child. When Jacob hears that Bella is sick, he believes she is in transition to become a vampire and sets out to kill the Cullens. He is surprised to find that Bella is in fact pregnant, but when the rest of the wolves want to kill Bella and the abomination, Jacob objects, starting his own pack with Seth and Leah, since he is the rightful Alpha. Jacob plans to protect the Cullens, though he hates the creature that is killing the woman he loves. Bella’s health improves after the Cullens realize the fetus craves blood like its vampire father, but Bella’s heart stops beating during delivery, forcing Edward to inject her with his own vampire venom. Convinced that Bella is dead, Jacob is determined to kill her murderer, but his whole world turns upside down when he imprints on the baby girl, Renesmee, instead. After a painful transformation, Bella wakes up with an unusual amount of self-control for a newborn vampire. She is able to control herself around Renesmee, Jacob, and Charlie, even though they smell like food. She is extremely happy with her new life. When Irina, the Cullens’ friend from the Denali coven, sees Bella, Jacob, and Renesmee in the woods, she mistakes Renesmee for an immortal child, children bitten to become vampires which were outlawed by the Volturi because they were unmanageable. Irina g oes to the Volturi who were looking for an excuse to kill the Cullens and recruit Edward and Alice to their guard. As the Cullens gather friends to witness that Renesmee was born and is not an immortal child, Alice and Jasper leave, seemingly abandoning their family. After Alice and Jasper have left, Bella learns to fight and to use her power as a shield to protect those she loves.When the Volturi come to Forks, they believe Renesmee when she shows them her birth, but they deliberate about the unknown dangers of a half-mortal and half-vampire child. Their guard tries to attack the Cullens and their friends, but Bella uses her shield to protect their entire party. Just before the Volturi issues their resolution, Alice arrives with Nahuel, a 150 year old human-vampire hybrid, proving that crossbreeds, such as Renesmee, are not a threat. The Volturi are relieved to depart in peace because they feared losing this battle. The Cullens and their friends return to their happy peaceful lives and Bella looks forward to spending eternity with her new family.

Legal Envirn of Business Essay Example | Topics and Well Written Essays - 500 words - 1

Legal Envirn of Business - Essay Example On reviewing the executive employment agreement between Jonny Bee Good and the Big Bad Company, there was a valid agreement made on the twenty first day of April in the year 2010. On this issue, the signature part is provided at the end of the terms and provisions’ script. This means that the executive should only sign to the contract after going through the entire script. On allocation of duties, Jonny Bee Good was hired as the president of the company expected to serve with much loyalty, faithfulness, and total devotion. However, the company had the right to modify or change the executive’s position and duties during the term of their agreement. On the issue of compensations, the company offered compensation with respect to its customary payroll practice. Two hundred and twenty five thousand dollars was the executives’ base salary by the Big Bad Cars Company. The salary was to be reviewed annually by the board in accordance to the company’s review polici es and practices. Incentive compensation programs would be in operation whereby the executive would be eligible to in participation. On the issue of termination of the contract, according to the contract, the agreement was supposed to operate in full force with no breakage until the two parties are associated in breaking it. The two parties could only terminate the contract upon agreement. The company could also terminate the agreement in absence of the executive but only upon a written notice, while the company would pay executive the compensation to which he would be entitled. The executive held the right to terminate the contract with or without a good reason but upon a written notice of ninety and thirty days respectively. Contract between the two parties was meant to last for a period of two years according to their agreement. In that case, a total or $450,000 would be entitled for Jonny Bee Good as his compensation after the contract. Centrally

Criminal Justice Theories Research Paper Example | Topics and Well Written Essays - 1500 words

Criminal Justice Theories - Research Paper Example Victim Precipitation Theory This theory suggests that most people initiate or cause a specific confrontation that may result eventually to that person being victimized by death or injury. Such kind of precipitation on the victim can be termed as either passive or active. Active precipitation on the part of the victim exists where the victim intentionally acts in a manner that is provocative, uses threats or fighting words, or simply initiates an attack first. For example, in cases of crimes such as rape, courts have presented verdicts such as not-guilty based upon whether the victim acted in away or not acted at all in away suggesting consent to the act of sexual relation like the dress code of the woman in question. On the other hand, passive precipitation occurs where the victim exhibits particular features and characteristics that unintentionally threatens or motivates the attacker. Such kind of crimes do happen may be due to conflicts at personal level like where two individuals compete for a job promotion, love interest, or any other rare or desirable commodity. For example, a woman may be promoted and end up being a victim of violence due to the jealousy of someone she may or may not know well from the work station or away. Passive precipitation may also be experienced in cases where the victim is part of a specific group that threatens or offends the economic well being of someone, reputation or even status. According to research, this kind of precipitation exists in situations where there is a relation to power. Hence, economic power minimizes the victimization risk (Samuel, 2007). Differential Association Theory This theory explains deviance and criminal acts in terms of the social relationships of an individual. The Differential Association Theory attributes the causes of crime to a person’s social context. The theory rejects the intense individualism of psychiatry and biological determinism and economic explanations as causes of criminal activ ities. Differential Association Theory poses no particular or obvious threat to the treatment of humane of the victims or the criminals who have been identified. This theory suggests that an individual turns to delinquent lifestyle due to excessive definitions that favor violations of the law over those definitions that are unfavorable to violation of the law. That is to say, deviance results in a situation where an individual is exposed to many social messages that favor conduct than those favoring pro-social acts. Sutherland suggests that the concept of differential social organization and differential association may be applied to aggregation level and an individual level respectively. Whereas differential association theory gives explanations why an individual may gravitate towards criminal and delinquent behavior, differential social organization gives reasons as to why the rates of crime among different social entities appear to differ from each other. The differential associa tion theory has 9 basic postulates: Criminal and delinquent behavior is learned; the theory asserts that delinquent behavior is not particularly inherited and an individual not with no training in crime do not invent any delinquent or criminal behavior; Criminal and delinquent lifestyle is learned from interaction with other people during communication including gestures, verbal or written communication; Learning criminal behavior and delinquent li

Intrinsic motivation Essay -- essays papers

Intrinsic motivation Young children are compelled to learn because of their natural curiosity in life. Older children seem to need a push in the direction to learn. This describes the two types of motivation. Intrinsic motivation describes the young child. It is motivation from within and the desire someone feels to complete a task, including natural curiosity. Intrinsic motivation is anything we do to motivate ourselves without rewards from an outside source. â€Å"In relation to learning, one is compelled to learn by a motive to understand, originating from their own curiosity† (Rehmke-Ribary, 2003 p.intrinsic). There are different things a teacher can do to trigger this type of motivation in students. â€Å"Some examples of intrinsic rewards are task completion, feedback or result, acquisition of knowledge or skills, and a sense of mastery† (Witzel, 2003 p.88). When intrinsic motivation is mastered in a student, extrinsic motivation becomes null. This student will now be motivated to do things for his or herself without the presence of a tangible reward. This child will have much hope for success in the future. Extrinsic motivation When a student needs that extra boost to do well in school, many times this student becomes engaged for a tangible reward of some type. This describes extrinsic motivation. Extrinsic motivation is the will to do something based on encouragement from an outside source. This type of motivation is said to not be productive for the future. Many times, teachers use extrinsic motivation in the classroom. It may be productive for that class, but the student will continue to have problems with motivation in the future. When a child completes a task or behavior based solely on a reward, t... .../cet/TAs/nuggets/sec2_4.html Nancy E. Perry, Karen O. VandeKamp, Louise K. Mercer, Carla J. Nordby. Investigating Teacher-Student Interactions That Foster Self-Regulated Learning. Educational Psychologist, Volume 37, Number 1 (March 1, 2002) Retrieved from the web on May 5, 2003 http://ernesto.ingentaselect.com/vl=2593702/cl=45/nw=1/fm=docpdf/rpsv/catchword/erlbaum/00461520/v37n1/s2/p5_s.pdf Tubman, Jonathan G. The Influence of Parental and Peer Attachment On College Students’ Academic Achievement. Psychology in the Schools, Vol. 39(5), 2002 Wiley Periodicals, Inc. Published online in Wiley InterScience. Retrieved from the web on May 5, 2003 at http://download.interscience.wiley.com/cgi-bin/fulltext?ID=97517456&PLACEBO=IE.pdf&mode=pdf Merriam-Webster’s Dictionary Online. 2003. Retrieved from the web on May 5, 2003 at http://www.m-w.com/cgi-bin/dictionary

Ica Gh Syslabus

Objectives and Expected Performance Outcome of each part THE INSTITUTE OF CHARTERED ACCOUNTANTS (GHANA) Syllabus for ICAG Qualifying Examinations ACCRA 2009 Institute of Chartered Accountants, Ghana 1 Proposed Sylabus for ICAG Qualifying Examinations Contents Introduction Features and Inovations of the New Scheme Objectives and Expected Performance Outcomes of Each Part PART 1 1. 1 1. 2 1. 3 1. 4 Financial Accounting Fundermentals Business Management Economics Management Information Systems PART 2 2. 1 2. 2 2. 3 2. Quantitative Tools in Business Audit and Internal Review Business and Corporate Law Principles and Practice of Taxation PART 3 3. 1 3. 2 3. 3 3. 4 Financial Reporting Public Sector Accounting Cost and Management Accounting Financial Management PART 4 4. 1 4. 2 4. 3 4. 4 Advanced Financial Reporting Advanced Audit and Professional Ethics Corporate Strategy and Governance Advanced Tax Planning and Fiscal Policy Review of Qualifying Examinations Syllabus May 2010 Proposed Tra nsitional Arrangements 1 2 3 4 11 17 25 32 37 42 50 55 61 68 73 80 86 98 108 115 116 2 Institute of Chartered Accountants, Ghana Financial Accounting FundamentalsINTRODUCTION After nearly four years of organizing examinations on the current syllabus of the Institute of Chartered Accountants (Ghana), professional programme, the first of which was held in May 2005, it is now considered appropriate and timely to revise and update it in order to bring it in line with current state of knowledge and to make it more relevant to the current demands of employers and clients. The job of the Chartered Accountant has become more sophisticated because of the effects of globalisation, developments in information technology and the complexity of the modern business organisation.The modern day chartered accountant, for instance, not only expresses an opinion on the accuracy and fairness of financial statements, but also advises management on the viability of investment projects, tax matters and ren ders specialised advisory services, etc. In many cases, he is called upon to serve the nation as a member of a special investigation panel. In order to perform these functions creditably, he needs to have acquired proficiency in accounting theory and practice. The new syllabus would be examined in May 2010. The new syllabus attempts to meet the dual goals of the scheme through the subject structure and coverage.The 16-subject, 4-level-structure examination combines subjects which address the practical skills requirements of the potential professional accountants with others which are mainly of the theoretical or conceptual nature and therefore serves as a good grounding for the Professional Accountant. SUMMARY OF NEW STRUCTURE Exhibit 1: Chart of New Examination Scheme 1. 1 1. 2 1. 3 1. 4 Financial Accounting Fundamentals Business Management Economics MIS & Business Systems 3. 1 3. 2 3. 3 3. 4 Financial Reporting Public Sector Accounting Cost and Management Accounting Financial Mana gement PART 1PART 3 PART 2 PART 4 2. 1 2. 2 2. 3 2. 4 Quantitative Tools in Business Audit and Internal Review Business and Corporate Law Principles and Practice of Taxation 4. 1 4. 2 4. 3 4. 4 Advanced Financial Reporting Advanced Auditing and Professional Ethics Corporate Strategy and Governance Advanced Taxation and Fiscal Policy Institute of Chartered Accountants, Ghana 1 Proposed Sylabus for ICAG Qualifying Examinations FEATURES AND INNOVATIONS OF THE NEW SCHEME This new scheme was developed on a well-established context for a review and change. The following new features and innovations stand out. A four-part structure of 16 papers in total. †¢ Fusion and integration of some courses. This is meant to encourage an integrative learning approach and to minimize the negative of the â€Å"tunnel vision† subject-by-subject training. The combination of related courses is therefore meant to derive more meaning and synergies. For example, it is not uncommon to find very sim ilar questions and requirements on â€Å"Budgeting and Variance Analysis† in both the old [i. e. Current] Management Accounting and Cost Accounting papers. †¢ Clearly defined and achievable learning outcomes from Part to Part.This should partly resolve the problems associated with the placement of partly qualified candidates in industry and on other programmes. †¢ A more rational, easy-to-fit and implement, graduate conversion and exemption scheme has been incorporated. It is hoped that this will motivate higher grade candidate entrants—degree and diploma holders —to acquire sufficient accountancy competence and speed up their eventual professional qualification. †¢ All students have ten (10) years from the date of registration within which to complete all the examinations of the Institute of Chartered Accountants (Ghana).After the ten (10) years period any student who has not completed the examinations of the Institute will not be eligible to tak e the examinations. †¢ Better focus on business [financial] strategy and reporting or communication skills, thereby enabling candidates to appreciate the overall realities of the business environment and to use advisory skills more effectively. †¢ Introduction of some more relevant programmes and appropriate titles — the New Business Strategy is more about management, making accountants strategic decisions makers. Increased emphasis on business advisory skills at the final Part 4. 2 Institute of Chartered Accountants, Ghana Financial Accounting Fundamentals OBJECTIVES AND EXPECTED PERFORMANCE OUTCOME OF EACH PART Each of the 4 Parts of this examination scheme has a broad objective and expected performance outcome as stated below. Additionally, within each subject at any Part, the syllabus coverage as well as the detailed but specific objectives and learning outcomes are stated. The broad objective and learning outcomes of the four (4) Parts are as follows: PART 1 â € ¢ 4 basic/foundation papers. Provision of basic principles and knowledge required to understand the Business Environment. PART 2 †¢ Four (4) traditional core papers. †¢ Test of technical expertise required of a modern accountant. †¢ Acquisition of background knowledge and skills necessary for effective performance at middle management level. PART 3 †¢ Four (4) core papers. †¢ Emphasis on business cases, strategy and advisory skills. PART 4 †¢ Four (4) core papers. †¢ Emphasis on business cases, strategy and advisory skills. Result and Interpretation The pass mark is 50%. The results will be published as â€Å"pass† or â€Å"fail.A candidate who fails has the option of rewriting this paper in subsequent examinations till his/her candidature expires. Institute of Chartered Accountants, Ghana 3 Proposed Sylabus for ICAG Qualifying Examinations PROFESSIONAL PART 1 PAPER 1. 1: Financial Accounting Fundamentals 1. OBJECTIVES AND LEARNING OUTC OMES This paper is designed to enable candidates acquire and appreciate fundamental accounting knowledge in organisations. At the end of the course, the candidate should be able to: Demonstrate sound knowledge and understanding of accounting principles, concepts and their application in the preparation of financial statements.To ensure that students have a sound understanding of the techniques of double entry accounting and can apply its principles in recording transactions, adjusting financial records and preparing non-complex financial statements. Able to identify and correct omissions and errors in accounting records and financial statements. Able to specify the components of financial statements and prepare and present non-complex accounts for sole traders, partnerships and limited companies. Specify why an entity maintains financial records and prepares financial statements.Identify the sources of information for the preparation of accounting records and financial statements. R ecord and account for transactions and events resulting in income, expenses, assets, liabilities and equity in accordance with the appropriate basis of accounting and the laws, regulations and accounting standards applicable to the financial statements. Prepare a trial balance from accounting records and identify the uses of the trial balance. Prepare accounts and financial statements from incomplete records. Understand the different bases of preparing financial statements. Apply some international financial reporting standards.Define the qualitative characteristics of financial information and the fundamental bases of accounting FORM OF EXAMINATION The examination will be a three-hour paper consisting of five compulsory questions. (All the five questions must be answered. ) 3. SYLLABUS WEIGHTING GRID This grid shows the relative weightings of topics within this subject and should guide the relative study time spent on each. The marks available in the assessment will equate to the w eightings below. 4 Institute of Chartered Accountants, Ghana †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ 2. Financial Accounting FundamentalsHowever, there might be slight variations in some instances as they serve as a guide only. SYLLABUS COVERAGE Conceptual Framework of Accounting, Maintaining Financial Records Principles of Double Entry & Books of Prime Entry Adjustments to Accounting Records and Financial Statements Accounting for non-current Assets (tangibles and intangibles) Preparation of Financial Statements including Cash Flow Preparation of Financial Statements for Non-profit Making Organisations, Preparation of Financial Statements from Incomplete Records Accounting for specialised transactions Introduction to financial statements analysis TOTAL WEIGHTING (%) 0 15 20 20 15 10 100 Institute of Chartered Accountants, Ghana 5 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. 1 Financial Accounting Fundamentals MAI N TOPIC SYLABUS CONTENT (Cont’d. ) 1. 1 Conceptual Framework of Accounting a. Define and explain the scope of accounting, financial accounting, book-keeping, cost and management accounting, and their similarities and differences. b. Explain the needs of external and internal users of accounting information. c. Describe forms of Business Entity: and explain the meaning of ‘entity. ’ d.Explain the categories of business organisations. (i) Sole Proprietorships: Their characteristics, benefits and limitations. (ii) Partnerships: Their characteristics, benefits and limitations. (iii) Limited Liability Companies: Their characteristics, benefits and limitations e. Explain the differences between Partnerships and limited liability companies. f. Explain the purpose of financial statements by 1AS 1. g. Explain the accounting assumptions and concepts. h. Outline the components of financial statements. i. Identify the main users of financial information and their information needs. . Identify and explain accounting concepts and conventions. k. Outline the qualitative characteristics of financial statements. l. Outline the elements of financial statements and the basis of their recognition and their measurements. m. Explain Accounting Standards: their purpose, standards setting process, IASB membership. a. Specify why an entity maintains financial records and prepares financial statements. b. Identify the sources of information for the preparation of accounting records and financial statements. c.Record and account for transactions and events resulting in income, expenses, assets, liabilities and equity in accordance with the appropriate basis of accounting and the laws, regulations and accounting standards applicable to the financial statements. d. Record and account for changes in the ownership structure and ownership interests in an entity. 1. 2 Maintaining Financial Records 6 Institute of Chartered Accountants, Ghana Financial Accounting Fundamental s PAPER 1. 1 Financial Accounting Fundamentals MAIN TOPIC SYLABUS CONTENT (Cont’d. ) 1. 3 Principles of Double Entry and Books of Prime Entry a.Understand and apply the accounting equation. b. Identify the elements of financial statements: †¢ Types, definitions, relationships and distinctions. †¢ The nature of transactions. c. Outline the contents and purpose of different types of business documentation, including: quotation, sales order, purchase order, goods received note, goods dispatched note, invoice, statement, credit note, debit note, remittance advice, receipt. d. Identify the main types of ledger accounts and books of prime entry (cash books, the sales day book and the sales ledger, the purchases day book and the purchases ledger) and understand their nature and function. . Understand and illustrate the uses of journals and the posting of journal entries into ledger accounts. f. Identify the main types of business transactions e. g. sales, purchases, paymen ts, receipts. g. Identify correct journals from given narrative. h. Illustrate how to balance and close a ledger account. 2. 1 Adjustments to accounting records and financial statements a. Identify and explain the types of errors that can affect trial balance and its effects on financial statements. (i) Explain how these can be corrected. (ii) Explain the purpose of suspense accounts. iii) Explain the uses of journals to correct errors in draft financial statements. b. Explain the accounting for the following in financial statements; (i) Stocks/inventories. (ii) Tangible non-current assets. (iii) Fixed Assets and Depreciation. (iv) Intangible non-current assets and amortisation. (v) Accruals and prepayments. (vi) Debtors/receivables and trade creditors/ payables. (vii) Provisions and contingencies. (viii) Returns inwards and outwards. (ix) Discount received and discount allowed. (x) Capital and revenue expenditures. Institute of Chartered Accountants, Ghana 7Proposed Sylabus for ICA G Qualifying Examinations PAPER 1. 1 Financial Accounting Fundamentals MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) xii. Bad debts, provisions for doubtful debts, provisions for discounts on debtors. c. Prepare Bank Reconciliation Statement. 2. 2 Accountingfor Non-current Assets a. Describe the accounting treatment for property, plant and equipment in accordance with IAS 16. b. Explain the methods and policies of depreciation (limited to straight line, reducing balance and revaluation methods). c. Explain the reasons for depreciation and accounting for provision for depreciation. . Account for disposal of property, plant and equipment using ledger accounts. e. Account for recognition of Intangible assets in accordance with IAS 38. f. Explain the differences between depreciation and amortization. a. Prepare and present income statement and balance sheet of a sole trader: i Manufacturing Account ii Trading Account iii Profit and Loss Account iv Balance Sheet a. Describe the procedure for forming a partnership. b. Outline the provisions in the Incorporated Private partnership Act 1962 (Act 152) in relation to the preparation of partnership accounts. c.Prepare final accounts of partnership: †¢ Trading, profit and loss account †¢ Profit and loss appropriation account †¢ Partners’ capital and current accounts †¢ Balance sheet d. Explain the procedure for admission of a partner. e. Explain the methods of valuing goodwill. f. Explain revaluation in relation to an admission of a new partner, change in the profit sharing ratio, or a retirement/death. 3. 2. Preparation of Financial Statements of a Partnership Firm 3. 1 Preparation of Financial Statements of a Sole Trader 8 Institute of Chartered Accountants, Ghana Financial Accounting FundamentalsPAPER 1. 1 Financial Accounting Fundamentals MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) g. Prepare partnership accounts for an admission, change in the profit sharing ratio, or a retirement. h. Pre pare accounts for simple dissolution (excluding piecemeal realisation). 3. 3 Preparation of Financial Statements of a company a. Distinguish between. – Ordinary Share and Preference Share. – Authorised Capital and Stated Capital. – Income Surplus and Capital Surplus. b. Describe the nature and types of debentures. c. Explain the nature and purpose of final accounts of a limited liability company. . Draft company final accounts for internal use. e. Define cash flow and explain cash flow statement. f. Describe the usefulness of cash flow statement. g. Prepare a simple cash flow statement in accordance with IAS 7. a. Identify the type of entity that is a non-profit making organisation. b. Identify the purpose of such organisations. c. Outline the differences between income statement for non-profit making organisation and income statement for a profit making business. d. Prepare receipts and payments account, income statement and a balance sheet for a non-profit mak ing organisation.Prepare Income statement and balance sheet of an entity from incomplete records. 4. 1 Preparation of Financial Statements for Not-for-Profit Organisations 4. 2 Preparation of Financial Statements fromIncomplete Records 5. Accounting for a. Explain joint venture. Specialised b. Distinguish between joint venture and partnership. Transactions Joint Venture; c. Explain how to make entries in the accounts of a joint venture. Investments; d. Explain investments accounts, and how they are Royalties; used. Branch Institute of Chartered Accountants, Ghana 9 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. Financal Accounting Fundamentals MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) e. Record transactions in investment accounts. f. Explain royalties, minimum rent and short workings. g. Record royalties in the books of the lessee and lessor (including sub-royalties or leases). h. Prepare departmental and branch accounts (excluding foreign branches). 6. Introduction to Financial Statement Analysis a. Calculate basic financial ratios from given income statement and/or balance sheet: – Profitability Ratios – Liquidity (Short term solvency) Ratios – Gearing/Leverage Ratios – Activity/Efficiency Ratios – Investment Ratios b.Explain the meaning and uses of the above ratios. c. Outline the limitations of financial ratios as tool for performance measurement. LIST OF RECOMMENDED TEXT 1. 2. 3. ICAG Study Text. Wood F. Business Accounting 1: Financial Times. Millichamp, R. A. (1992) Foundation Accounting; DPP. RELEVANT LEGISLATIONS 1. 2. Companies Code, 1963, Act 179. Incorporated Private Partnership Act 1962, Act 152. 10 Institute of Chartered Accountants, Ghana Business Management PAPER 1. 2 Business Management 1.OBJECTVES AND LEARNING OUTCOMES At the end of the course, candidates should be able to: †¢ †¢ †¢ †¢ †¢ †¢ explain the objectives of business and the functions of management; expl ain the major concepts, theories and techniques in the field of general management; apply the concepts, theories and techniques in analysing and providing solutions to business problems; describe the various functional areas of an organisation and how they relate to one another; describe the environment within which businesses operate; appraise the impact of economic, social, political, legal, technological and global changes in the environment on management decisions. . FORM OF EXAMINATION The examination will be a three-hour paper of seven (7) questions. Candidates will be required to answer any five (5) questions. 3. SYLLABUS WEIGHTING GRID This grid shows the relative weightings of topics within this subject and should guide the relative study time spent on each. The marks available in the assessment will equate to the weightings below. However, there might be slight variations in some instances as they serve as a guide only.Syllabus Coverage Introduction to Management Planning and Decision Making Organizing, Motivation, Leadership, Controlling Communication Groups and Team Work Human Resource Management Marketing Management Operations Management TOTAL Weighting (%) 10 15 30 15 10 10 10 100 11 Institute of Chartered Accountants, Ghana Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. 2 Bussiness Management MAIN TOPIC (Cont’d. ) SYLLABUS CONTENT Introduction to Management a. Explain the objectives of business organisations. b.Explain the four (4) functions of management and state the other major elements in the management process. c. Explain the roles of management. d. Explain the types of skills needed by managers. e. Describe how managerial jobs differ according to the levels and areas of responsibility. f. Explain the evolution of management theories. g. Explain how socio-cultural, legal, economic, political and technological and global changes influence businesses. h. Explain the concept of stakeholders and distinguish between primary an d secondary stakeholders. i. Explain the nature of the power and interests of takeholders. j. Explain the social responsibility of businesses. Planning and Decision Making a. Define and differentiate between the following key terminologies: Planning †¢ Forecasting †¢ Objective setting †¢ Policies †¢ Programmes †¢ Schedules †¢ Procedures †¢ Budgeting b. State and describe types of plans. c. Categorise the types of planning at the different levels of management. d. Explain the planning process. e. Explain the steps in the decision making process. f. Appraise alternative solutions and select appropriate solution(s) to organisational problems. g.Evaluate and apply skills necessary for effective decision making as regards the entire spectrum of management and organisation. 12 Institute of Chartered Accountants, Ghana Business Management PAPER 1. 2 Bussiness Management MAIN TOPIC (Cont’d. ) SYLLABUS CONTENT Organising a. Describe the elements that make up organisational structure and its related units. b. Develop organisational charts and explain their importance. c. Describe the main approaches to job design. d. Explain the major methods of vertical co-ordination, including formalisation, span of management, centralization vs. ecentralisation, delegation, line and staff positions. e. Analyse delegation, authority, responsibility and accountability and their impact on motivation and organisational culture. f. Explain, analyse and evaluate the concept of coordination as an integral part of management. g. Distinguish between types and conditions for business and organisational integration. h. Identify and state the characteristics and relationships associated with planning, organising, leading and controlling in organisations. i. Appraise the role and importance of co-ordination. a.Define leadership. b. Explain the major sources of a leader’s power. c. Explain the following leadership theories: †¢ Traits theory â⠂¬ ¢ Behavioural theory †¢ Contingency theory †¢ Managerial grid †¢ Tannenbaum and Schmidt leadership continuum †¢ Fieldler’s contingency theory †¢ Situational leadership †¢ Path-goal theory. †¢ Contemporary theories d. Explain the various leadership styles Leadership Institute of Chartered Accountants, Ghana 13 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. 2 Bussiness Management MAIN TOPIC (Cont’d. ) SYLLABUS CONTENT Motivation . Explain the theories of motivation. b. Describe the role of behavioural aspect of motivation. c. Evaluate the limitations to motivation theories. d. Describe how teamwork and consultative management are used as motivational tools. e. Outline the linkage between motivation and output. a. Explain the nature and importance of organizational control. b. Describe the control process. c. Discuss the different organisational control process. d. Explain the different control methods. a. Explain the mean ing and role of communication in modern organisations. b.Explain the main forms of communication. c. Describe the communication process. d. Distinguish between organisational communication channels and explain their role in managing effectively. e. Discuss the roles of negotiation in the management process both within an organisation and with external bodies. f. Identify and describe barriers to communication. a. Define and analyse the concept of management groups, inter or intra-group relations and how motivation influences group/managerial behaviour. b. Analyse and evaluate the concept of team approach in directing organisational activities. . Explain how groups are formed within organisations and how this affects performance. d. Explain the nature, functions and purposes of social groups in organisations. e. Explain inter-personal and inter-group relations and distinguish between them. f. Define and analyse the concept of organisational culture and business etiquette in organisat ions. Controlling Communication Groups and Teamwork 14 Institute of Chartered Accountants, Ghana Business Management PAPER 1. 2 Bussiness Management MAIN TOPIC (Cont’d. ) SYLLABUS CONTENT Human Resource Management a.Explain the role of the human resource management function and its relationship to other parts of the organisation. b. Describe the recruitment process. c. Distinguish between training and development and show their relationship. d. Explain the meaning and effects and/or application of job evaluation, staff appraisal, performance measurement and evaluation; promotion and demotion. e. Explain the disciplinary procedure in human resource management. f. Explain compensation systems and the significance of indirect compensation. g. Explain the concept of organisational health and safety and its benefits. . Distinguish between duties of employer's and employees responsibilities. Marketing Management a. Explain the marketing concept. b. Outline the strategic roles of ma rketing in organisations. c. Explain the main elements of a marketing plan and importance. d. Explain segmentation and targeting of markets and positioning of products within markets. e. Explain the elements of the marketing mix and their application. f. Describe the role of technology in modern marketing. g. Explain the differences and similarities in the marketing of products and services. h. Design and implement a pricing strategy. . Explain customer care strategies as a means of achieving competitive advantage and their relationship with total quality management. Institute of Chartered Accountants, Ghana 15 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. 2 Bussiness Management (Cont’d. ) MAIN TOPIC SYLLABUS CONTENT Operations Management a Explain the following types of production process: †¢ Job production †¢ Batch production †¢ Mass/continuous/flow production b. Explain and compare the following methods of plant layout: †¢ Process layout â € ¢ Product layout †¢ Fixed-position layout. c.Discuss the role of operations management in organizations. d. Explain the concept of quality and total quality management. e. Explain how the quality of products and services can be assessed, measured and improved. RECOMMENDED/REFERENCE TEXTS 1. 2. 3. 4. 5. ICAG Study Text. Appleby P. O. Modern Business Administration, Pitman. Boachie-Mensah, F. O. Essentials of Management, Woeli Publishing Services. Cole, G. A. Management: Theory and Practice. DP Publications. Marfo-Yiadom, E. Principles of Management, Woeli, Publishing Services. 16 Institute of Chartered Accountants, GhanaEconomics PAPER 1. 3 Economics 1. OBJECTIVES AND LEARNING OUTCOMES On completion with this paper, candidates should be able to: †¢ explain the nature and scope of economics; †¢ define and explain the fundamental problems of satisfying wants from scarce resources with alternative uses or describe resources allocation in relation to competing wants; à ¢â‚¬ ¢ explain and offer illustrations of the main techniques of economic analysis as a basis for business decisions; †¢ identify how macroeconomic variables and government economic policies affect and/or influence an organisation. explain the main features and contemporary trends of the Ghanaian economy and apply the concepts and techniques of economics to current business issues. 2. FORM OF EXAMINATION The examination will be a three (3) hour paper of seven (7) questions, five (5) of which should be answered by candidates. The paper will consist of two (2) sections, A and B. Section A will consist of four (4) questions on microeconomics and Section B will consist of three (3) questions on macroeconomics.Candidates are required to answer three (3) questions from Section A and two (2) questions from Section B. 3. SYLLABUS WEIGHTING GRID This grid shows the relative weightings of topics within this subject and should guide the relative study time spent on each. The marks availab le in the assessment will equate to the weightings below. However, there might be slight variations in some instances as they serve as a guide only. Institute of Chartered Accountants, Ghana 17 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. 3 Economics SYLLABUS COVERAGE (Cont’d. ) WEIGHTING (%)Basic Economics — Concepts and Systems Price and quantity determination Elasticity concepts Theory of consumer behaviour Theory of production Theories of costs and revenues Theory of the Firm National income accounting Money and banking Public Finance International Trade TOTAL 7 10 8 10 10 5 10 10 10 10 10 100 18 Institute of Chartered Accountants, Ghana Economics PAPER 1. 3 Economics SECTION A: Microeconomics MAIN TOPIC (Cont’d. ) SYLLABUS CONTENT Basic Economic Concepts and System a. Define and explain economics in relation to production, distribution. b. Consumption of goods and services. c.Explain the concepts of scarcity, choice and scale of preference. d. Explain the concept of opportunity cost in relation to individuals, firms and government. e. Identify the main characteristics of the various economic systems and explain their merits and demerits. f. Discuss the role of economics in business decision making. a. Define demand and supply and identify the types. b. Identify and explain the determinants of quantity demanded and supplied. c. Explain individual and market demand and supply using tables, graphs and equations. d. Distinguish between a change in quantity demanded and a change in demand. . State and explain the determinants of a change in demand and a change in quantity demanded. f. Distinguish between a change in quantity supplied and a change in supply. g. State and explain the determinants of a change in supply and a change in quantity supplied. h. Identify and explain the determinants of a change in supply and a change in quantity supplied. i. Explain the concepts of equilibrium price and quantity via demand and supply with the aid of tables and diagrams. j. Determine equilibrium price(s) and quantity(ies) mathematically for a single and a two-commodity model. . Define and explain maximum (ceiling) and minimum (floor) price legislations and give reasons for legislating prices. l. State and explain the consequences of price legislation with the aid of diagrams. m. Explain the remedies for the consequences of price legislation. Institute of Chartered Accountants, Ghana 19 Price and Quantity Determination Proposed Sylabus for ICAG Qualifying Examinations SECTION A: Microeconomics MAIN TOPIC (Cont’d. ) SYLLABUS CONTENT Elasticity Concepts a. Distinguish between own price (point/arc), cross and income elasticities of demand. b.Calculate and interpret coefficients of own price (point/arc), cross and income elasticities of demand. c. Identify and explain the determinants of price elasticity of demand. d. Calculate and interpret coefficients of price (point/ arc) elasticity of supply. e. Identify a nd explain the determinants of price elasticity of supply. f. Explain how elasticities are used in pricing decisions, production and incidence of taxation. a. Define and explain the concept of utility. b. Define and graph total, average and marginal utilities and calculate average and marginal utilities from total utility. . State and explain the law of diminishing marginal utility. d. Use the law of diminishing marginal utility to explain equilibrium of the consumer (one commodity, two or more commodities) and derive the demand curve. e. Use the equilibrium conditions for two commodities to determine the equilibrium quantities consumed via tables. f. Use the law of diminishing marginal utility to resolve the paradox of value. g. Explain substitution and income effects and use them to show the curvature of demand curves for normal, inferior and Giffen goods. a.Identify, define and explain the factors of production. b. Explain fixed and variable inputs in relation to short and long r un production periods. c. Define and explain total, average and marginal products. d. Calculate marginal and average products from total product and represent total, average and marginal products graphically. e. Identify and explain the relationships between total, average and marginal products. Theory of Consumer Behaviour The Theory of Production 20 Institute of Chartered Accountants, Ghana Economics SECTION A: Microeconomics MAIN TOPIC (Cont’d. ) SYLLABUS CONTENT . State and explain the law of variable proportions and use the law to explain the stages of production. g. Explain the long run behaviour of output (returns to scale). a. Distinguish between: †¢ Private and social costs. †¢ Implicit and explicit costs. b. Define, tabulate, represent graphically and explain the inter-relationship of short run costs (fixed and variables costs; total, average and marginal costs). c. Use the law of diminishing returns to variable proportions to explain the conventional shap es (Ushapes) of the average variable cost and marginal cost curves. d.Explain and represent graphically, long run costs. e. Explain economies and diseconomies of scale. f. Use economies and diseconomies of scale to explain: †¢ The position of the long run average cost curve in cost-output, space. †¢ The conventional shape of the long run average cost curve. g. Define and explain total, average and marginal revenues. h. Explain the behaviours of total, average and marginal revenues in both price-taking and pricemaking industries. a. Define the concept of profit in relation to normal and economic profits. b. Distinguish between accountant's and economist's profits. . Distinguish between economic profit and economic loss. a. Distinguish among factory, firm and industry. b. Explain the general concept of equilibrium of the firm. c. Define the various forms of market structures (perfect competition, monopoly, monopolistic competition) and identify the characteristics of each of them. d. Explain the short run and long run positions of the Institute of Chartered Accountants, Ghana 21 Theories of Costs and Revenues Theory of the Firm Proposed Sylabus for ICAG Qualifying Examinations SECTION B: Microeconomics MAIN TOPIC (Cont’d. )SYLLABUS CONTENT perfectly competitive firm, monopolistic firm and monopolistic competitive firm. e. Define oligopoly and identify its characteristics. f. Define, distinguish and give reasons for regulation, deregulation and privatization of firms. National Income Accounting a. Explain the stock and flow concepts of measurement. b. Define national income. c. Explain the following methods of measuring national income: †¢ Expenditure approach †¢ Product (output) approach †¢ Income approac d. Identify and explain the problems and factors that influence the size of national income. e.Explain the relevance of the size of national income. f. Define consumption, savings, investment, government expenditure, imports and exports. g. Identify and explain the determinants of consumption; savings, investment, government expenditure, imports and exports. h. Explain income determination, equilibrium income, the multiplier and the basic accelerator. i. Compute equilibrium income, tax, disposable income and savings. j. Define and explain aggregate demand and aggregate supply. k. Illustrate changes to equilibrium level of national income using aggregate demand and aggregate supply analysis. . Define, identify types and explain measures for tackling unemployment. a. Identify and explain the origins, nature, features and functions of money. b. Identify types of banks and explain the functions of central and commercial banks. c. Explain credit creation by commercial banks. d. Identify and explain the instruments of monetary policy. e. Explain Monetary Policy Formulation through the Monetary Policy Committee (MPC). Money and Banking 22 Institute of Chartered Accountants, Ghana Economics SECTION B: Microeconomic s MAIN TOPIC (Cont’d. ) SYLLABUS CONTENT f.Explain the effects of monetary policy on business organizations. g. Define stock exchange and explain its functions and importance. h. Define and explain demand and supply of money and the three motives of holding money. i. Define and explain inflation and the Philips curve. Public Finance a. Identify and explain the sources of government revenue b. Identify and explain the various items of government expenditure. c. Define National Budget and explain balanced budget, deficit budget and surplus budget. d. Identify and explain sources of financing budget deficit and its economic implications. . Explain Fiscal Policy and identify its tools. f. Define tax and explain the principles (progressive, regressive and proportional) and incidence of taxation. g. Outline the merits and demerits of direct and indirect taxes. h. Define national debt and identify the sources of national debt accumulation. i. Explain the arguments for and against in crease in national debt. j. Identify and explain ways of managing the national debt (e. g. debt swap, Highly Indebted Poor Countries (HIPC). Initiative, conversion of national debts into bonds etc. ) a. Give reasons for international trade. . Explain the concept and consequences of globalisation for business and national economies. c. Explain the concept of balance of payments and its implications for business and for government policy. d. Identify and explain the various components of balance of payments. e. Distinguish between balance of payments deficit and balance of payment surplus. Institute of Chartered Accountants, Ghana 23 International Trade Proposed Sylabus for ICAG Qualifying Examinations MAIN TOPIC SYLLABUS CONTENT f. Explain the causes and effects of fundamental imbalances in the balance of payments. g.Identify and explain exchange rate systems (fixed, flexible and managed float). h. Analyse the interrelationship between exchange rate and current accounts balance. i. I dentify and explain types of international trade controls, arguments for and against trade control and liberalization. j. Explain the role of major institutions (e. g. World Bank, International Monetary Fund) in fostering internal development and economic stabilization. RECOMMENDED/REFERENCE TEXTS 1. 2. 3. 4. 5. ICAG Study Manual on Economics Begg, D. Economics, McGraw-Hill Colander, D. C. Microeconomics, McGraw-Hill Colander, D. C. Macroeconomics, McGraw-Hill Pomayie, P.Macroeconomics, An Introductory Text 24 Institute of Chartered Accountants, Ghana Management Information Systems PAPER 1. 4 Management Information System 1. OBJECTIVES AND LEARNING OUTCOMES This paper is concerned with the strategic importance of information systems to organisations in the modern business environment. It recognises that although may organisations employ Information Technology (IT) Professionals, Chartered Accountants now have a key role to play in the provision of information that adds significant v alue to the ever-increasing volume of data processed for management decision making.At the end of the course, candidates should be able to: †¢ Develop an understanding of general information system concepts and practices and technological environment of the contemporary organisation. Apply a systematic approach to the use of information technology in organisations. Appraise the technological environment in order to support the practical aspects of information provision and usage. Identify and apply project management techniques; and develop project proposals. †¢ †¢ 2. FORM OF EXAMINATION The examination will be a three-hour paper of six (7) questions made up of Sections A and B.Section A will consist of a compulsory case study question of 40 marks. Section B will consist of five (5) questions out of which candidates will be required to answer three (3) questions. 3. SYLLABUS WEIGHTING GRID This grid shows the relative weightings of topics within this subject and shoul d guide the relative study time spent on each. The marks available in the assessment will equate to the weightings below. However, there might be slight variations in some instances as they serve as a guide only. Institute of Chartered Accountants, Ghana 25 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. Management Information System SYLLABUS COVERAGE Systems Theory and Practice Information Systems Computers in Communication Information Technology and the Professional Accountant Business Strategy and IS/IT Alignment Project Management TOTAL MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) WEIGHTING (%) 10 35 10 20 10 15 100 1. Systems Theory and Practice Systems concepts and definition a. Explain systems concepts and give examples of real systems. b. Explain the essence of systems approach to problem solving. c. Describe the holistic features of systems. d. Differentiate between system boundaries and environments. . Explain the following system types: †¢ Open †¢ Cl osed †¢ Adaptive †¢ Cybernetic †¢ Deterministic †¢ Probabilistic (or stochastic) System and Subsystems a. Explain the relationships among subsystems in a typical business context. b. Apply the theory of sub-optimality and systems objective. c. Explain the need for system control and feedback. d. Explain the following system control elements: †¢ Standard †¢ Comparators †¢ Sensor †¢ Effectors e. Represent the control mechanisms diagrammatically. 26 Institute of Chartered Accountants, Ghana Management Information Systems PAPER 1. 4 Management Information System (Cont’d. MAIN TOPIC SYLLABUS CONTENT 2. Information Systems Application of Information systems in the organisation a. Define and distinguish between data and information. b. Explain the attributes of good information, i. e. accuracy, timeliness, brevity, conciseness, reliability, etc. c. Explain the concept of the value of information. d. Explain the term, Information Technology. e. Explain the role and uses of information in organisation i. e. competitive advantage and support of managerial functions. f. Explain the different types of information systems, i. e. TPS, MIS, DSS, EIS, and ES. g.Describe the three levels of information in relation to the levels of management. Traditional file Structures and storage Media a. Explain the terms, computer file; record; field; record key. b. Explain the relationship and difference between transaction and master files. c. Describe the key methods of file organisation and access. d. List the characteristics and explain the workings of the different storage media — magnetic tape, magnetic disc, diskette, CD-ROM, DVD, Zip disc, flash disk, etc. Database Design and Implementation a. Define database and explain the importance of databases in the operations of an organisation. . Describe the types and enumerate the advantages and disadvantages of database models — hierarchical, network, relational and object-ori ented. c. Explain with examples, components of a Database Management System (DBMS) — hardware, software, people (users, designers, administrators, procedures, data/information). d. Apply database tools to real life systems — Entities, attributes and Relationships. e. Explain entity relationship modeling, data analysis and entity life history. Institute of Chartered Accountants, Ghana 27 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. 4 Management Information System (Cont’d. )SYLLABUS CONTENT 2. Information Systems (Cont’d) Computer Hardware and Software Concepts a. Explain the hardware concepts of the computer and list its benefits and shortcomings. b. Describe the categories/generations of computers — super, mainframe, mini and microcomputers. c. Draw the basic functional units of a computer system and show how they interrelate — CPU, input/output devices (peripheral devices). d. Describe the various types of computer memory â₠¬â€ semi-conductor memory, cache memory, video memory and flash memory. e. Explain operating systems — single user, multi user. f. Explain system software and describe its components. . Explain the functions of the operating system (os). h. Explain Applications software and describe Packagres. Bespoke software, special purpose software, general purpose software. i. Viruses, worm. j. Explain with examples the evolution of computer programming languages — machine language, assembly language, high level language, 4GL and 5GL. g. Explain the concept of software testing — unit testing, static testing, dynamic testing and regression testing. h. Explain the use of the following: †¢ CASE tools †¢ Prototyping tools †¢ Query language. i. Describe the qualities of a good programme.Representation of processes in computer Systems a. Draw diagrams to represent computer processes using the following tools: †¢ Programme flowchart †¢ Decision trees â₠¬ ¢ Decision tables †¢ Data flow diagram Human Computer Interfaces (HCI) a. Explain the various types of communication between users and computer systems — command driven, menu 28 Institute of Chartered Accountants, Ghana Management Information Systems PAPER 1. 4 Management Information System (Cont’d. ) SYLLABUS CONTENT driven, GUI, user-friendliness. b. Internal and External design of systems. 2. Information Systems (Cont’d) Systems Development Life-cycle (SDLC) a.Explain the following phases of the SDLC: †¢ Problem identification †¢ Feasibility studies †¢ System investigation †¢ System analysis †¢ System design †¢ Implementation †¢ Post-implementation review. b. Describe the methods required to measure the success of the system. c. Apply structured methodology to system development. Processing Systems Options a. Describe the processing options and their characteristics (batch, real-time, demand, online, distributed, cent ralized and decentralized processing). IS/IT in the organisation a. Explain the role and describe the staffing, functions and responsibilities of the IS/IT department in an organization. . Explain the principles of facilities management and outsourcing. Controls and Security of Computer Operations a. Explain the principles of system security and control. b. Explain the under-listed control measures: †¢ Administrative controls †¢ Input and output controls †¢ Operational controls †¢ General controls †¢ Verification and Validation c. Explain the principles of hardware/software maintenance (preventive, corrective, adaptive and perfective). Institute of Chartered Accountants, Ghana 29 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. 4 Management Information System (Cont’d. )MAIN TOPIC SYLLABUS CONTENT Data communication Principles, Objectives and Uses 3. Computers in Communications a. Explain the importance of computer networks and distributed pr ocessing. Computers in Communication a. Explain the following computer network types: †¢ Wide area †¢ Metropolitan area †¢ Local area b. Explain computer network topologies and protocols. c. Internet, Intranet, Extranet. Office Automation a. Explain office automation. b. Explain E-Business c. Explain the following: †¢ E-Commerce †¢ E-Mail †¢ Telecommuting †¢ E-Banking †¢ Telesales †¢ Video conferencing †¢ Tele conferencing †¢ EDI †¢ E-Learning 4.Information Technology andthe Professional Accountant Information Technology and the Contemporary Accountant a. Explain how information technology influencing the ways in which organization are structured, managed and operated. b. Identify the required level of knowledge of information technology by professional accountants which can be applied to practical problems in the organization. Information Technology Knowledge and Skills Areas a. Explain the role of the accountant in inform ation technology concepts for business systems under the following: 30 Institute of Chartered Accountants, Ghana Management Information SystemsPAPER 1. 4 Management Information System (Cont’d. ) MAIN TOPIC SYLLABUS CONTENT †¢ The professional accountant as a user information technology. †¢ The professional accountant as a manager information system. †¢ The professional accountant as a designer business information systems. †¢ The professional accountant as an evaluator information systems. 5. Business Strategy and IS/IT Alignment of of of of a. Explain the approach that an organisation may follow to formulate its strategic business objectives. b. Identify current trends in information technology and the opportunities they offer to organisations. c.Distinguish between a business strategy and an information systems strategy. d. Identify responsibility for the ownership of this strategy. e. Explain the use of IS/IT for competitive advantage, using Porter's mo del. a. Define Project Management and explain the terms of reference of a project. b. Explain the roles and responsibilities of staff who manage and participate in projects. c. Explain roles and responsibilities of the project manager. d. Explain the advantages of using a project management software package in the project management process. e. Construct and analyse a project network. f. Construct and interpret a Gantt chart. . Project Management LIST OF RECOMMENDED TEXT 1. 2. 3. 4. 5. 6. 7. 8. ICAG Study Manual. Stubbe, R. Computers and Information Systems. French, C. A. Data Processing and Information Technology; 9th Edition. Landon, K. C. Information Systems and the Internet. Kenneth E. Kedeall, K. E. Systems Analysis and Design. Senn, J. A. Information Systems in Management. Wadsworth. Anderson, J. A. Data Processing Vol. 1 & 2; M & E Pitman. French, C. S. Data Processing and Information Technology. DPP. Institute of Chartered Accountants, Ghana 31 Proposed Sylabus for ICAG Qual ifying Examinations PROFESSIONAL PART 2 PAPER 2. : Quantitative Tools in Business 1. OBJECTIVES AND LEARNING OUTCOMES At the end of the course, candidates should be able to: †¢ Develop the understanding and application of statistical and mathematical techniques needed to solve business and accounting problems. †¢ Explain and interpret the role of the relevant aspects of quantitative techniques needed to solve business and accounting problems. †¢ Make the most informed decision in business and accounting scenarios. 2. FORM OF EXAMINATION The examination will be a three-hour paper of seven (7) questions in all out of which candidates are required to answer any 5 questions. . SYLLABUS WEIGHTING GRID This grid shows the relative weightings of topics within this subject and should guide the relative study time spent on each. The marks available in the assessment will equate to the weightings below. However, there might be slight variations in some instances as they serve a s a guide only. SYLLABUS COVERAGE Data collection and interpretation Decision making under risk and uncertainty Forecasting techniques Planning and control techniques Optimisation and decision making techniques TOTAL 32 Institute of Chartered Accountants, GhanaWEIGHTING (%) 10 20 25 25 20 100 Quantitative Tools in Business PAPER 2. 1: Quantitative Tools in Business MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) 1. Data Collection and Interpretation a. Collect statistical data using the various sampling methods. b. Classify and tabulate data in the form of frequency distribution table. c. Present data pictorially in the form of bar chart, pie chart, give, histogram, Z-Chart, Gantt chart, Lorenz curve, etc. d. Calculate measures of central tendencies ( mean, median and mode) from a given data. e.Calculate measures of dispersion (standard deviation, range, mean deviation, variation, coefficient of variation, quartile deviation and skewness, etc) from a given data. a. Define probability. b. Distinguish between equally likely and mutually exclusive outcomes. c. Explain marginal, joint and conditional probabilities. d. Apply Bayes' theorem to problem solving. e. Draw probability trees. f. Distinguish between dependent and independent events. g. Explain the laws of probability. h. Calculate and interpret expected value and standard deviation of a discrete random variable. . Use decision tree to solve problem. j. Prepare a conditional pay-off table. k. Use normal distribution to solve problems. Matrix Algebra a. Present matrix information in a tabular form. b. Solve matrix algebra: addition, subtraction, scalar multiplication, matrix algebra. c. Solve problems involving matrix inversion. d. Solve simultaneous equations by matrix algebra. e. Solve problems involving probability transition matrices. 2. Decision Making Under Risk and Uncertainty Institute of Chartered Accountants, Ghana 33 Proposed Sylabus for ICAG Qualifying Examinations PAPER 2. : Quantitative Tools in Business MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) 3. Forecasting Techniques Simple Linear Regression Analysis a. Draw scatter diagram. b. Find the equation of the line of best fit using the east squares method. c. Draw the line of best fit on a scatter diagram. d. Interpret the regression coefficient. e. Use the regression equation to forecast. f. Use the computer output to test for regression (t-test, ftest). Simple Linear Correlation Theory a. Distinguish between regression and correlation. b. Explain negative zero and positive correlation. c.Distinguish between product-moment and Spearman's rank correlation coefficient. d. Calculate and interpret product-moment and Spearman's correlation coefficients. Time Series Analysis a. Explain time series. b. State and explain the components of a time series. c. Determine the trend using the methods of moving averages and least squares. d. Apply additive and multiplicative models to determine average seasonal variations. e. Use time se ries to forecast. 4. Planning and Control Techniques Network Analysis a. Distinguish between critical path method (CPM) and programme evaluation and review techniques (PERT). . Draw network diagrams using activity-on-arrow and activity-on nod models. c. Explain optimistic, most likely and pessimistic times for an activity. d. Calculate the expected duration and variance for an activity. e. Determine critical path and project duration. f. Distinguish among and calculate total float, independent float and free float. 34 Institute of Chartered Accountants, Ghana Quantitative Tools in Business PAPER 2. 1: Quantitative Tools in Business MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) g. Calculate the probability and minimum time for completing a project. h.Crash a project using cost-time slope (lease incremental cost) concept. i. Use network analysis to allocate resources. Stock Control a. State the importance of keeping stock. b. Distinguish the simple economic order quantity (EOQ), gradu al replenishment and discounts models. c. Use these models to calculate the optimum quantity and determine reorder levels and safety stocks. d. Use the discrete probability to calculate the optimum quantity and determine reorder levels and safety stocks e. Use the normal distribution to determine the reorder levels, service levels and safety stocks. 5.Optimization †¢ and Decision Making Techniques Differential Calculus a. Differentiate polynomial functions (first and second derivatives only). b. Determine the turning points of a function (maximum, minimum, point of inflection). c. Use differential calculus to maximize revenue and profits (with or without tax) and to minimize cost (including the stock control, EOQ problem). d. Use differential calculus to determine point elasticity of demand. Integral Calculus a. Derive a function given its derivative. b. Apply integration to business problems. Linear Programming a. Formulate the primal linear programming problem. . Formulate th e dual linear programming problem. c. Solve the linear programming problem (involving two variables) graphically. d. Set the initial simplex tableau. Institute of Chartered Accountants, Ghana 35 Proposed Sylabus for ICAG Qualifying Examinations PAPER 2. 1: Quantitative Tools in Business MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) e. Carry out the first iteration of the simplex tableau. f. Interpret the final simplex tableau. g. Explain limiting factors (scarce resources) and their shadow prices. h. Carry out sensitivity analysis on the graphical and simplex solutions.LIST OF RECOMMENDATION TEXT 1. 2. 3. ICAG Study Text Francis, A. Business Mathematics and Statistics. Continuum. Lucey, T Quantitative Techniques. Continuum. 36 Institute of Chartered Accountants, Ghana Audit And Internal Review PAPER 2. 4: Audit and Internal Review 1. OBJECTIVES AND LEARNNG OUTCOMES The course is aimed at developing the candidates' knowledge and understanding of the audit process from the planning st age through to the reporting stage and the techniques used in the conduct of internal and external audit. At the end of the course, candidates should be able to †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ 2. xplain the nature , purpose and scope of an audit; state and explain the purposes of the regulatory framework within which the auditor's work is conducted; outline the qualification, functions, responsibilities and rights of an auditor; describe the audit procedures required at the planning stage of an audit; explain the techniques for collecting and evaluating audit evidence; explain the techniques for collecting and evaluating audit evidence; explain and apply basic auditing concepts like internal controls, sampling, compliance test, substantive test, weakness test, etc; assess audit risk and design appropriate audit procedures; draw valid conclusions from the results of audit tests; and prepare various reports relating to audit assignments. FORM OF EXAMINATION The examination will consist of three-hour paper. Candidates are to answer all the five (5) questions set. 3.SYLLABUS WEIGHTING GRID This grid shows the relative weightings of topics within this subject and should guide the relative study time spent on each. The marks available in the assessment will equate to the weightings below. However, there might be slight variations in some instances as they serve as a guide only. SYLLABUS COVERAGE Nature, Purpose and Scope of an Audit. The Regulatory Framework of Auditing and Professional Considerations Audit Planning. Evidence Gathering Internal controls and Evaluation of Control Risk Internal Audit and Other Assurance Engagements Conduct of Audit and Assurance Concept, process and Need for Assurance Reporting Framework TOTAL WEIGHTING % 20 20 20 15 10 15 100 37Institute of Chartered Accountants, Ghana Proposed Sylabus for ICAG Qualifying Examinations PAPER 2. 4: Audit and Internal Review MAIN TOPIC SYLLABUS CONTENT (Co nt’d. ) 1. Nature, Purpose and Scope of an Audit a. Define an audit. b. Explain the purpose/general objectives of an audit (distinguish between primary and secondary objectives). c. Examine the advantages of auditing to stakeholders. d. Explain and distinguish between the following types of audit: †¢ Internal/External †¢ Statutory/non-Statutory †¢ Financial/Operational †¢ Interim/Continuous /Final e. Explain the inherent limitations of an audit. f. Explain the concept of expectation gap. a.Describe the nature, purpose and scope of auditing standards and auditing guidelines (International auditing Standards). b. Explain the procedure for developing auditing standards and auditing guidelines (International Auditing Standards). c. Examine the statutory and ethical considerations relating to acceptance and continuance of audit assignments. d. Assess the code of professional conduct — independence, objectivity, integrity, duty of care, confidentiality an d conflict of interest. e. State the qualification of an auditor. f. State persons disqualified for appointment as an auditor. g. Describe the procedure for appointing and removing an auditor. h.Examine the duties, responsibilities, powers and rights of auditors. i. Describe the process of accepting audit engagements. j. State and explain the contents of letter of engagement. k. Examine the legal liabilities of the auditor. l. Explain how auditors are remunerated. m. Explain management and auditors respective responsibilities for the presentation of financial statements and detection of fraud and error. 2. The regulatory framework of auditing and Professional Considerations 38 Institute of Chartered Accountants, Ghana Audit And Internal Review PAPER 2. 4: Audit and Internal Review MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) 3. Basic Principles and Concepts of Auditing a.Explain the fundamental principles and concepts of auditing: †¢ Walk through test †¢ †¢ †¢ à ¢â‚¬ ¢ †¢ †¢ †¢ †¢ †¢ †¢ Weakness test Compliance test Substantive test Vouching Audit risk Audit sampling — judgmental and statistical, and sample selection methods Systems based audit Materiality True and fair view Directional and rotational testing Systems and risk based audit. 4. Auditing Planning and Evaluation a. b. c. d. Explain the purpose and advantages of audit planning. Describe the process of audit planning. Prepare audit planning memorandum. Examine analytical review procedures as a planning technique. e. Evaluate preliminary materiality levels and audit risks. f. Evaluate the adequacy of accounting system. 5. Internal Controls and Evaluation of Control Risk a. State the reasons for organisations having effective systems of control. b. Identify the fundamental principles of effective control systems. c. Identify the main areas of a business that need effective control systems. d.Identify the components of internal control in both man ual and IT environments, including: †¢ the overall control environment and Control Procedures †¢ preventive, detective and corrective controls †¢ internal audit as a control factor e. Define and classify different types of internal control, with particular emphasis upon those which impact upon the quality of financial information. f. Show how specified internal controls mitigate risk and state their limitations. Institute of Chartered Accountants, Ghana 39 Proposed Sylabus for ICAG Qualifying Examinations PAPER 2. 4: Audit and Internal Review MAIN TOPIC SYLLABUS CONTENT (Cont’d. ) 5. Internal Controls and Evaluation of Control Risk (Cont’d) g. Identify internal controls for an organisation in a given scenario. h. Identify internal control weaknesses in a given scenario. i.Identify, for a specified organisation, the sources of information which will enable a sufficient record to be made of accounting or other systems and i n t e r n a l controls. j. Defin e internal control. k. State and explain the types and limitations of internal control. l. Explain the following in relation to internal control: objectives, methods of ascertaining, recording, evaluation, testing systems, control environments and control p