Saturday, May 23, 2020

If You Tour The Marin County Civic Center, They Will Tell

If you tour the Marin County Civic Center, they will tell you stories of architecture and Wright, of county supervisors and fairgrounds, of famed locals and proud histories; they will not, however, offer you the story of the revolutionary moment that called the Civic Center its beginning. On August 7, 1970, 17-year-old Jonathan Jackson launched an armed attack at the courthouse to demand the release of his brother George – a political activist who violently fought the white supremacist structures of the penal system – from San Quentin, the high-security prison on the San Francisco Bay. That mission failed, losing Jonathan his life, and leaving behind lengthy consequences for his alleged accomplice, the radical former UCLA professor Angela†¦show more content†¦In one such sentence, explaining the importance of dangers of Blackness in America, he says, â€Å"There is always, of course, more to any picture than can speedily be perceived and in all of this— groaning and moaning, watching, calculating, clowning, surviving, and outwitting, some tremendous strength was nevertheless being forged, which is part of our legacy today.† This level of writing, with its elements of poesy and intellectualism, seems to be an appeal to educated audiences, particularly white moderates, who might have read this letter because of Baldwin’s fame as an author. But Baldwin addresses, just as clearly, the dissatisfied-yet-complacent Black people who disavowed the stigmatized violence of Black radicalism, and rhetorically places them in agreement with him, explaining, â€Å"We know that we, the Blacks, and not only we, the blacks, have been, and are, the victims of a system whose only fuel is greed, whose only god is profit.† This sentence reads, to a white audience, as a representation of Baldwin and Davis, but to a Black audience as a statement that includes the reader, thus manipulating the open letter format to bring that reader into radicalism through a fear of and discomfort with systemic injustice. In case that fear of the present would not suffice, Baldwin references pertinent historical

Monday, May 11, 2020

The Enron and Worldcom Scandals - 875 Words

E. Boos – Week 2 – Assignment February 17, 2013 The Enron and WoldCom Scandals ENRON 1. The segment of Enron’s operations that got them into difficulties had several parts. They published misleading financial reports. They could not meet their bridge financing commitment with Barclay Bank because outside investors were not found. Because of this, they restated activities of JEDI and Chewco SPEs so they could be retroactively consolidated into Enron’s accounts. The SPEs helped to hide the inaccurate accounting records. Enron’s legal department wrote contracts that helped provide a cover for misuse of funds regarding the SPEs. Future revenue was reported as current revenue. Stocks were paid with promissory†¦show more content†¦5. Ken Lay was chairperson of the board. He reassumed the position of CEO after Skilling resigned. As CEO he oversaw all of Enron’s activities. Lay and Whaley directed Causey to sell the Raptor SPEs. The sale price of was privately negotiated between Fastor, on behal f of Enron, and Kopper on behalf of LJM2. Lay did not interfere when Arthur Andersen directed Enron to record the buyout excess money as income. He knowingly allowed fraudulent activities and false information to be included in the financial reports. This was unethical. The Powers Report identifies seven questionable accounting issues concerning the sale of the Raptors (Brooks, 2007). 6. The board of directors did not insist that full disclosure of Enron’s earning be made available to the public and the shareholders. They allowed inaccurate reports to be published. Since they did not challenge management involvement in fraudulent activities, this meant the shareholders interests were not protected (Brooks, 2007). 9. Conflict of interest concerning SPE activities occurred because Enron employees were active in managing certain SPEs. Losses were not reported in end of year reports to offset other nonprofitable dealings. Arthur Andersen did not report all of the earnings and helped Enron cover up losses. When Andrew Fastow, wanted to manageShow MoreRelatedThe Enron and Worldcom Scandals1009 Words   |  5 PagesThe Enron and WorldCom scandals Enron #1. The segment that put Enron in difficulties was the LJM1. That SPE was the worst of all four SPE’s. This one had no independant investor that could put up the 3% that they needed for the controlling investor, where CHEWCO would work as a counterparty accounting to the Ugt;Sgt; guidelines. Enron already owned 97% of CHEWCO, where if they had a controlling investor, the profits from CHEWCO would go directly to Enron’s assets. Later, they did not findRead MoreAccounting Scandals. ENRON, WORLDCOM1894 Words   |  8 PagesENRON Enron shocked the world from being â€Å"America’s most innovative company† to America s biggest corporate bankruptcy at its time. At its peak, Enron was America s seventh largest corporation. 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Corporation fraud involves creative, complex methods in which to overstate revenues, understate expenses, over value assets, and underreport liabilities. To hide financial problems, management will manipulate stock prices, minimize taxable income, and maximize compensation. â€Å"It s been my experience†¦Read MoreThe Sarbanes Oxley Act Summary And Introduction1714 Words   |  7 PagesReforms have been created to close the gap of corporate governance and financial reporting in order to prevent the reoccurrence of corporate scandals. Congress created a federal bill named the Sarbanes-Oxley (SOX) Act in July 2002 in response to the Enron and WorldCom scandals that introduced major changes to the regulation of corporate governance and financial practice in order to protect the interest of investors and the public (â€Å"Sarbanes-Oxley Act Summary and Introduction,† 2003). The Act is extensiveRead MoreEthics : Ethical And Ethical Considerations1741 Words   |  7 Pagescompany. For small business investors, creditors and managers being ethical is a simple way of staying out of trouble, and is easier to distinguish between right and wrong. WorldCom was one of the biggest telecommunication company that our world h as seen and also had one of the largest accounting frauds in history. WorldCom was a company that did not stay ethical in their ways of doing business. In accounting, the ethical consideration is honesty. You want to help your client to pay as little

Wednesday, May 6, 2020

Acs Assignment 2, University of Winnipeg Free Essays

ACS 1803 – ASSIGNMENT 2 Due: February 11, 2013 To be done individually. 1) a) 8 A hospital ward wants to computerize its data about patients and medications / dosages prescribed for the patients. {In your mind, compare this situation with the in-class example about students, courses and grades: student is like patient, course is like medication and grade is dosage}. We will write a custom essay sample on Acs Assignment 2, University of Winnipeg or any similar topic only for you Order Now Then, use the following fields of hospital data that are put into one file (table): patient No. , patient name, patient address, patient birth date; medication name, medication dosage (this means how many tablets or teaspoons of that medication the patient must take each day). Use the following data: ? John Smith Date of Birth: Oct. 10. 1969 Address:123 Dialysis Way. Prescription: Prilosec. Three tablets daily Adavart . Three tablets daily Patient ID: 1849 ? Marla Johnson Date of Birth: Jan. 31. 1955 Address:842 Blossom St. Prescription: Oxycontin Two teaspoons daily Neulasta. Four tablets daily Lamictal Two tablets daily Patient ID: 1850 ? Jane Doe Date of Birth: Aug. 01. 1949 Address:725 Olive Ave. Prescription: Remicade. Three tablets daily Diovan. Four tablets daily Gardasil. One teaspoon daily Patient ID: 1851 Show this in one table with all your data records. Then explain fully why this would not be a good way of organizing data on disk. b) 10 Convert the one table in the previous question to a relational database design. Fill each table in your design with data from the previous question such that no information is lost. Show how your design satisfies the criteria for being a relational database, and why it is better to store data on disk in this way rather than all in one table. c) 7 What is database management system? What steps would the hospital ward need to take to prepare its data to be ready for producing meaningful output from the DBMS? ) 5 What are two main forms of output from a DBMS? Provide one example of each form of output using hospital data from your database in b). Hint: Utilize the â€Å"Input-Processing-Output† Model and focus on the ways data can be produced i. e. Report versus Query. See Data Modeling Explanation from Lecture 4. 2 Notes for additional information. 2) 10 If a business organization has its data stored on disk as a relational database which is managed by a database management system such as Access, why might it want to go further and have a management information system constructed, that would use this relational database as input? Why would just using Access directly not be enough for the organization? Explain fully with examples. ACS-1803-053 Assignment 2 1. a. ) Patient NO. | Patient Name| Patient Address| Patient Birth Day| Medication Name| MedicationDosage| 1849| John Smith| 123 Dialysis Way| Oct. 10. 1969| Prilosec| Three tablets daily| 1849| John Smith| 123 Dialysis Way| Oct. 10. 1969| Adavart| Three tablets daily| 1850| Marla Johbson| 842 Blossom St. | Jan. 31. 1955| Oxycontin| Two teaspoons daily| 1850| Marla Johbson| 842 Blossom St. | Jan. 31. 1955| Neulasta| Four tablets daily| 1850| Marla Johbson| 842 Blossom St. Jan. 31. 1955| Lamictal| Two tablets daily| 1851| Jane Doe| 725 Olive Ave. | Aug. 01. 1949| Remicade| Three tablets daily| 1851| Jane Doe| 725 Olive Ave. | Aug. 01. 1949| Diovan| Four tablets daily| 1851| Jane Doe| 725 Olive Ave. | Aug. 01. 1949| Gardasil| One teaspoon daily| Using one table to record all the data would be an unefficient way. As the table above, the same information such as : No. , patient name, address, birth day, has been record more than once, which causes the waste of store space and costs more labour time. However, with the increase in data, it might make some mistakes by multiple-display the some information. For instance, we have five patients named Jane Doe, and each of them has three kinds of medications. When we search the key words â€Å"Jane Doe†, we will get 15 results with the same patient name, Jane Doe. It makes mistakes easy and takes more time when we have to find the only one information we need among such a bunch of results. b. ) Patient Personal Information: Patient Patient NO. | Patient Name| Patient Address| Patient Birth Day| 1849| John Smith| 123 Dialysis Way| Oct. 10. 1969| 850| Marla Johbson| 842 Blossom St. | Jan. 31. 1955| 1851| Jane Doe| 725 Olive Ave. | Aug. 01. 1949| Patient Medication Information: Medication Patient NO. | Medication Name| Medication Dosage| 1849| Prilosec| Three tablets daily| 1849| Adavart| Three tablets daily| 1850| Oxycontin| Two teaspoons daily| 1850| Neulasta| Four tablets daily| 1850| Lamictal| Two tablets daily| 1851| Remicade| Three tablets daily| 1851| Diovan| Four tablets daily| 1851| Gardasil| One teaspoon daily| The tables in relational databases organize data in rows and columns, simplifying data access and manipulation. It is easier for manager to understand the relational model than put all data in one table. Besides, a relational database allows tables to be linked. And the linkage reduces data redundancy and allows data to be organized more logically. In a word, relational database is easier to control, more flexible, and more intuitive than approaches. c. ) The database management system (DBMS) a group of programs used as interface between a database and application programs, or a database and the user. It is used to create and implement the right database system ensures that the database will support both business activities and goals. For the hospital ward, there are four basic steps need to take to prepare its data to be ready for producing meaningful output from a DBMS: 1. Setting schemas. Installing and using a large database involves â€Å"telling† the DBMS the logical and physical structure of the data and the relationships among the data for each user. 2. Establishing a data dictionary. In this case, the data dictionary should contain the following information: patient No. , patient name, patient address, patient birth date; medication name, medication dosage. . Storing and retrieving data. Establishing tables and input all the information, like â€Å"1849, John Smith, 123 Dialysis Way, Oct. 10. 1969†, into them according to the data dictionary. 4. Manipulating data and generating reports. After a DBMS has been installed, users can use it to review reports and obtain important information. d. ) There are two main forms of output from a DBMS, which are query and report. The query is a database f unction that extracts and displays information from a database given selection parameters. Database users use Structured Query Language (SQL) to select and extract data from a database, and the SQL is the industry standard language for relational databases. The report is a compilation of data from the database that is organized and produced in printed format or presented on screen. The report generator is a specialized program that uses SQL to retrieve and manipulate data (aggregate, transform, or group), and the reports are designed using standard templates or can be custom generated to meet informational needs. Query Example: Select â€Å"patient ID†, â€Å"Medication Name† from Medications Where Medications Name = â€Å"Adavart† Order By â€Å"Patient ID†; 1849| Adavart| Three tablets daily| Report Example: show a report of patients live on Olive Avenue. Patient No| First Name| Last Name| Street| Patient Birth date| 1851| Jane| Doe| 725 OliveAve. | 1949-08-01| 2. The Access is a database management system (DBMS), organizations use Access to implement database, after database designed. There are two main steps to use Access: step one is setting up the database, the DBA needs to create the database, figure out tables and link them together. The second step is using the database through the DBMS, where we have to know the features to design and create queries and reports. We can also use Access as an information system developer, and use a customized information system for specific purposes and needs. That is the reason why it might want to go further and have a customized information system constructed, which would use this relational database as input. Using Access directly just only open a computer files in order to get or add information, it might not be enough for an organization. The customized information system is created according to processes and specific needs in order to improve the operational efficiency. The customized information system consists two parts: up-front and controls. Up-front refers to its own menus, input screens, output (query) screens, and reports and, in the background, it will have a database with related tables, and programs that take the raw data from the database and convert it to the required queries and reports; the system will also have controls, that is, mechanisms that try to ensure that the output is correct and that the data is safe from accidental or deliberate destruction. How to cite Acs Assignment 2, University of Winnipeg, Essay examples