Sarbanes-oxley act 2002 Essay Example | Topics and Well Written Essays - 500 words

Sarbanes-oxley act 2002 - Essay Example As a result of this the U.S Congress issued an act which was later known as the Sarbanes Oxley Act of 2002. The act addresses many different issues and is mandatory upon every public organization to follow (within the United States of America). The act consists of 11 sections which range from the extra duty being enforced upon different company boards to different criminal penalties if the guidelines of the Sarbanes Oxley Act are not followed. Besides such sections, the act wants the Securities and Exchange Commission to ensure that such guidelines and rules are followed by all the respective companies or not. The act focuses on issues such as corporate governance, internal control assessment, auditor assessment, etc. The act created a Public Company Accounting oversight board which was made responsible to manage and supervise audit companies which act as auditors of different public companies. Sarbanes Oxley Act 2002 is more of a Rules-Based approach where non-compliance would lead to heavy penalties (including some criminal prosecution as well). It is a requirement under the US stock exchange regulation to comply with SOX and a publicly held company needs to follow the act (private companies are exempt from its application).

Case Study Example | Topics and Well Written Essays - 750 words - 28

Case Study Example With the Freemium Pricing Strategy in place, it was obvious that the company’s user base would definitely increase. The strategy worked effectively in that Dropbox managed to grow from at least 4 million Dropbox users in January 2010 to more than 200 million users by November 2 years later. In as much as the company never revealed its exact revenues, it was reported by an industry analysts that the company made more than $400 million by 2012. Five years after it was launched, it can be reported that Dropbox was valued at more than 4 billion dollars. This means that the company benefited from the strategy. Alternatively, the company managed to secure a large share of Dropbox users especially for the cloud storage. This therefore enabled the company management to switch its attention to corporate customers. First, the strategy led to overcrowding with minimal competitors. Alternatively, getting users was somehow tough because of bureaucratic delays especially in making them integrate the services. There is also the notion that the freemium strategy would end being a costly affair for the company. It was feared that the strategy would leave the company with thousands of freeloaders and higher operating costs. It was also difficult to get individuals pay since most mainstream users were not used to paying for the services. Another challenge of this strategy is that the company might suffer from value perception of the services. The fact that the basic package is free, most users might have the perception that any other version that company offers has little value. Lastly, issues with competition are common. After the success of the freemium strategy, Houston started to target the corporate customers directly. Whereas the consumer Dropbox version started at only $120 per year, the business type was estimated to cost more than $800 on a yearly basis for users. Termed as the Dropbox for Business version, the strategy featured

Tense and aspect

Tense and aspect Tense and aspect are the most important grammatical categories for expressing time and temporal relations in English. For me, I will share my experience Now I am an English teacher at Udonthani Vocational College. I teach many English courses such as English for communication 2 , English Conversation , Business English .In each course I have taught 4 language skills such as listening skill, writing skill, speaking skill and reading skill. Students must learn every language skills because English is very important . If you want to communicate English very well you must practice 4 language skills. According to the topic 28 Tense and aspect They are very necessary in teaching grammar. Students must learn how to use tense and aspect. I will teach every English course but I dont teach them all at the same time. The aim of teaching tense and aspect is to study various linguistic approaches to the description of tense and aspect in English Moreover the course description will be the focus of the ways of expressing present, past, future time. Now I will explain you some English course that I teach in this semester. Before start teaching I will study the course discription from the Vocational Education Commission curriculum. After that I will construc the course syllabus follow the the curriculum. I do the course outline by myself. Then I will study the content and provide the lesson which related the course description from many textbooks. I choose some content and combine to one book. For example I teach English for Conversation 2 (2000-1202) for the first year student in accounting field. I teach 18 Weeks in each semester. I must plan my teaching 9 units (1 unit per 2 week) I will choose some tense and aspect to teach in each unit . In unit one I taught about family . I will choose Present Tense of verb to be and verb to do. Students must know the structure of Tense . How or when to use it? How to make Wh-question. In unit 2 I taught about keeping a diary. Students must know and understand Past Simple Tense. They can tell the story in the past . The most important thing before to teach teacher must prepare their teaching and lesson plan . Teacher must improve teaching method and strategies The teachers must know the meaning of tense and aspect and also had understanding .I will show you the content as follow: What is Tense? The Definition of Tense (noun) : a form of a verb used to indicate the time . Tense is a method that we use in English to refer to time. There are three main principle of tenses . They are past tense , present tense and future tense. I will explain the meaning of each Tense. First, Present Tense verb show something is happening right now or at the present time. Second, Past tense verbs which tell about actions which happened some time ago are past tense verbs . Third, Future tense mean verbs which tell about actions which are going to happen are future tense verbs. Many languages use tenses to talk about time. Other language have no tenses, but of course they can still talk about time, using different methods. I will talk about time in English with tense. For example: Jirapon goes to temple. ( Present Tense) Udom went to school yesterday ( Past Tense) Suki will go to school tomorrow ( Future Tense) What is aspect? Aspect expresses a feature of the action related to time such as completion rod duration. Present simple and past simple tenses have no aspect. Aspect always include Perfect Tenses and Progressive or continuous Tense .For example: Perfective aspect ( be+ ing) My parents have lived in Udon Thani since last October. I have studied English since last year. Progressive aspect ( have+ past participle) They are reading newspaper in the room. David is washing his car at home. There are many words that are time clues; some can be used to indicate a number of tenses, for instance that something happened in the past or that it will happen in the future. If you learn to recognize these time clues, you will find them very helpful. Note that some time clues can be used with more than one verb tense and also that this table is not a complete listing of all the time clues that can be used with all of the tenses Lesson Plan Subject: English For Communication 2 Level: Certificate 1 Instructor : Mrs. Sutida Intawai Objectives : Students will be able to: 1.to inductively review both struture and names of basic tenses Content: Vocabulary : Food, nationalities, dates and time, restaurants Structures : Present simple tense Present continuous tense Present perfect tense Present perfect continuous tense Past simple tense Past continuous tense Past perfect tense Past perfect continuous tense Future simple tense Future continuous tense Future perfect tense Future perfect continuous tense Functions : 1. Talking about Tense and aspect Teaching procedures /Activities: Warm up / Lead in : 1. The teacher greets students and tell them that they are going to learn about outline goals for todays class. Presentation: 1.Teacher presents the charts of structure of tense and aspect .Let them guess the kind of tense and aspect. Practice: Teacher divide students into groups of 2 to 4 Have students take personal information quiz in groups Check answers as a class, ask students to quickly speak about what they have learned about their fellow students Production: Have groups identify tense names used in question Give auxiliary verb exercise to students to be done individually Correct auxiliary exercise in class Wrap up: Teacher and students discuss and summarize about this unit together. Teacher suggests students for further study by searching for more information from other resources for example, internet , library , newspaper and Self Access Learning Center in the college. Teaching aids/materials: Chart Authentic material; newspaper , food menu Textbook Evaluation and measurement: Observing the participation in class Correcting the exercises Personal note: Language Points: Affirmative Sentence: Present Simple (I do, work, like etc.) She works in the office. They talk about their project. Subject Verb I / We / You /They work talk use play watch do He / She / It works talks uses plays watches does Example: I live in Nakonnayok but my sister lives in Prachinburi. ( We use the present simple for things that are true in general, or for things that happen sometimes or all the times) I walk to school. The museum open at 09.00 a.m. and closes at 05.30 p.m. Suda goes to work in the morning. He does everything that she asks. (We use the present simple with always/ never/ often / usually / sometimes) We always travel by train. I often try to fix my computer. He washes his car every weekend. She usually carries her note book computer to work. Negative Sentences: Pattern: I dont + verb (present simple negative) Example: Santa doesnt come. The racing car doesnt slow. Subject Auxiliary Verb + not Verb I / You / We / They don t work He / She / It doesnt work I drink coffee but I dont drink tea. The children dont play in the park. Mary doesnt go to the library. She drinks tea but she doesnt drink coffee. Question Sentence: Pattern: Do you.. (Present simple question).? Example: Do they work? Does she work? Auxiliary Verb Subject Verb +? Do I /we / you / they work? Does He / she/ it work? Do you smoke? No, I dont. Do they speak English? Yes, they do. Does she work hard? Yes, she does Does your brother live in Bangkok? No, he does. Worksheet 1 Personal Information Quiz 1. When did you last see a film? 2. How many times have you been abroad? 3. What type of books do you like reading? 4. When were you born? 5. How long have you been learning English? 6. What will the weather be like tomorrow? 7. What were you doing at 7 oclock yesterday evening? 8. What are your parents doing? 9. Where are your classes taught? 10. What are you going to do after this course finishes? What are the names of the tenses used in the above question? 1. Present simple tense 2. Present continuous tense 3. Present perfect tense 4. Present perfect continuous tense 5. Past simple tense 6. Past continuous tense 7. Past perfect tense 8 Past perfect continuous tense 9. Future simple tense 10. Future continuous tense 11. Future perfect tense 12. Future perfect continuous tense From http://esl.about.com Worksheet 2 Complete the table using examples from the text in activity B1 Worksheet 3 Match the verb forms (1-6) with their main concepts (a-f) Worksheet 4 Writing : Simple present Tense In conclusion, Tense and aspect are still problem for Thai learners. There are many error when do they speak and confuse because they speak English similar Thai speaking. They have many problems such as word order and use tense mistake. For example: I am not enjoy this film. Lets leave. What do you eating now? etc. So the teacher of English should develop their teaching and try to teach students learning by doing. Students will gain English language skill especially Tense and aspect from teacher as well. Reference Heather Jones Ken Method Fast track 1 A communication Course in Everyday English ( 20001201) Educated Co.,Ltd. 2003 Tawee Omak .English for communication 2 ( 2000-1202) Aimphan Press Co.,Ltd. 2009 Tricia Hedge Teaching and Learning in the Language Classroom . Oxford University press.2008 http://esl.about.com www.athabascau.cea

An Assessment of the Poetry of Robert Frost Essay -- Poetry Robert Lee

  Ã‚  Ã‚  Ã‚  Ã‚  Nature is beautiful in every aspect, but as nature changes with every season, beauty and innocence in human life is much the same as the years progress. Robert Lee Frost uses nature in such a profound approach; every aspect of nature can someway correlate with any characteristic of life. Whether it is the beauty in nature signifying the joy and happiness that every person experiences, or it be the traumatic losses and disappointments that may lead to ultimate failure or destruction, Robert Frost illustrates life, love and loss in the most natural and beautiful way feasible. His style is uniquely his own, and his themes are ones that many people can relate to on countless levels, which is what made Frost so popular during his lifetime, and has continued four decades after his death.   Ã‚  Ã‚  Ã‚  Ã‚  Robert Frost was born March 26 1874 in San Francisco where he spent the first eleven years of his life until his father died. It was then that he moved with his family to Lawrence, Massachusetts. While in high school in Lawrence, Frost fell in love with Elinor White, they became engaged and married in 1896 (the same year that their son Elliott was born). After withdrawing from Harvard in 1897, the Frost’s moved to a farm in Methuen, Massachusetts, and began raising poultry. Three years later Elliott died, along with Frost’s mother. Frost and his family then bought a farm in Derry, where they settled down, and Frost began writing. Robert and Elinor Frost had three more children before losing another infant in 1907. In 1912, Frost became irritated with his failure at success, and moved his family to England. This move proved to be successful when Frost’s first book A Boy’s Will was published in 1913, followed by North of Boston in 1914; b oth books appeared in the United States as well by the time that the Frost family returned in 1915. In 1938 Frost lost his wife to illness. New Hampshire garnered Frost the first of his unmatched four Pulitzer Prizes for poetry, followed by Frost's Collected Poems in 1930, A Further Range in 1936, and A Witness Tree in 1942. Frost’s crowning public moment was his recitation of "The Gift Outright" at John F. Kennedy's inauguration in January of 1960. He died on January 29, 1963. Robert Frost lived a very long and often tragic life. He suffered unreasonable guilt, and blamed himself for everything that went wrong. Robert Frost loved his f... ... to gain wisdom. This wisdom should not be what the speaker feels in the last line, that innocence is great and loss of it is to be mourned. This wisdom is in the title of the poem "Nothing Gold Can Stay." Here is Frost telling the speaker to understand that this is the natural way, and so there is no point in fighting it or being sad about it. In fact, within every leaf is just a leaf...meaning without the gold there is no green, without dawn there is no day, without death there is no birth. It is just the way it is and so we better love it.   Ã‚  Ã‚  Ã‚  Ã‚  Robert Frost’s poems are beautifully written, and offer such a deep insight into life, and nature. His work connects to readers on virtually every level of consciousness, and generates readers to understand that their feelings are not rare. Everyone experiences the same emotions, and must overcome many of the same situations in life; but his poems almost bring the sense of possibility. Frost may have become popular at the dawn of the nineteenth century, his life may have ended almost half a century ago, but his poems are still as distinguished as they were before his death, and they will continue to be popular for many years to come.

Data transmission in computer networks

Why can beckon with a really low frequence follow the Earth ‘s surface? Why are they non used for informations transmittal in computing machine webs?Answers: Radio moving ridges which are below 2 MHz follow the land. Following are the ground why its happened,DiffractionCurrent induced in the Earth ‘s surface, which slows moving ridges near the Earth, and because of this moving ridge forepart tilt downward.These can be some ground that why Low frequence are non used for informations transmittal in computing machine webs.Low frequences – & A ; agrave ; lower information rates ( Nyquist/Shannon )As more power is needed to convey and have low frequences, for this big aerial are needed. Penetration of Lower frequences to stuff is high.Why does the ITU-R lone regulate ‘lower ‘ frequences ( up to some hundred GHz ) and non higher frequences ( in the THz scope ) ?Answers: THz scope frequences, such as infrared, seeable visible radiation, do n't interfere with other transmittal because ther are are blocked easy when obstructions are nowadayss. So merely the standard safety ordinances applied to the systems. Its non easy to bring forth the higer freuencies when the wireless systems stay beyond the 100 GHz.What are the different attacks in reulation sing nomadic phone systems in Europe and the US? What are the effects?Answers:European attackClassical attack which was that, standardisation and regulate before any merchandises were available.ETSI which is founded by EU authoritiess to harmonise national ordinances.All states had to obey or follow the criterions set by ETSI.American ApproachCompanies develop the systems, so market success attempt to coerce the criterion, or companies itself try to standardise.FCC is the illustration.Affects of different ApproachsSome criterions failed and some succeeded merely in Europe, HIPERLAN 1 ( wholly failed ) , and ISDN ( Succeeded ) . Some become the worldwide ( GSM ) .US attack is better for the most of the systems, i.e. initial merchandises, and after it, standardized. WLAN 802.11 is a good illustration for the USA attack. But criterions about noma dic market which are good established in Europe but its non even known in US. i.e. free roaming, MMS, GPRS roaming.Why is the international handiness of the same ISM bands of import?Answers: International handiness of same ISM set is of import because ofInteroperability.big plenty market to do the consumer devices cheap.What are the chief jobs of signal extension? Why do wireless moving ridges non ever follow a consecutive line? Why is contemplation both utile and harmful?Answers: Following are the ground which cause the signal extension,AttenuationDispersingDiffractionContemplationRefractionIn the presence of big edifices, without multipath extension or contemplation of signal we ca n't have radio signal. Inter symbol intervention ( ISI ) is due to multipath extension.Why, typically, is digital transition non plenty for wireless transmittal? What are general ends for digital transition? What are typical strategies?Answers: FDM is used worldwide for dividing different systems. So all the wireless system must utilize linear transition for modulating the digital signal onto a bearer frequence. Most of the wireless Stationss want to convey at the same clip, because of this ground all the signal should be transition onto different bearer frequences. Other ground behind digital transition,Antenna and medium features.Features for digital transition areSpectral efficiencyPower efficiencyRobustness.Typical strategies areAskPSKFSKWhat are the chief benefits of a spread spectrum system? How can distributing be achieved? How can DSSS systems profit from multi-path extension?Answers:Benefits of a Spread Spectrum System:Robust against interventionBuilt-in securityFooting for CDMA engineeringsIf the signal degree is low plenty so it can be used as background of bing systems.By Chiping sequence or frequence hopping ( XORing ) a spot, we can accomplish Spreading. Guard infinites are now the perpendicularity of the splintering sequences or skiping forms. Higher Orthogonality- & A ; agrave ; Lower the correlativity of spread signals, or lower the hit chance of frequence skiping systems. To recombining signals going along different waies, DSSS system typically use rake receiving systems.What limits the figure of coincident users in a TDM/FDM system compared to a CDM system? What happens to the transmittal quality of connexions if the burden gets higher in a cell, i.e. , how does an extra user influence the other users in the cell?Answers:Mentions:Jochen Schiller, â€Å" Mobile Communication † , 2nd ed. , Addison-Wesley

Learning through Print and Film Essay

History is expressed in different ways and through different mediums. This is also the case for the history of Martin Guerre which was a prominent personality in French history. He has numerous contributions in the building of the French world of which includes, but not exclusive to, philosophy, law, sociology and history. Martin Guerre became the subject of various historical learning materials from print to film. This paper will be using two primary sources for the comparative analysis of the two different mediums for learning history specifically the book written by Janet Lewis and the film directed by Daniel Vigne. Before continuing the discussion of the topic of this paper, it is important to note that there are different interpretations of history that is dependent on the individuals who interpret them. Another is that the differences regarding historical accounts are also affected by the point of view. These two concepts are also present in the creation of learning materials regarding history where the gap between the written work and the visual work can be considered to be growing depending on the individuals who create them. The difference between Print and Film based mediums of instruction Written and Film based learning materials are two very different mediums of learning history. Written forms of learning usually require more time and effort to both understand and appreciate since the times have already changed to create a society which is dominantly instant as well as visual though more information is readily available to those who take the time to learn them. Film based learning on the other hand may lose much of their meaning since creators essentially have control over the film. The primary constraint of films are their time limitations where most films can only present information that they have evaluate to be important and leave those that they have deemed unimportant unpresented. Provided the limitation, the nature of the film industry produces material that can be easily remembered and understood as it stimulates the mind of the individual where almost all information have already been processed. The only thing that individuals who watch these movies need to do is to absorb the knowledge being presented. These ideas will be explained in more detail in the succeeding discussions of the paper where the conclusion is an assessment as to which the writer prefers is a better medium for instruction in the historical field. Pros and Cons of Printed medium of instruction There are numerous pros to be considered when using printed materials for learning. One of them is the amount of data that can be present in printed mediums. There are usually more information that is present in printed versions of history which gives readers a more in depth understanding of the subject matter that they want to be learning. Writers of these materials provide as much information as they can in this medium of instruction. Usually, only factual information are included in these kinds of materials which can be considered as credible and â€Å"true†. Books, journals and other written forms of communication are also more strictly scrutinized since the purpose of such material is usually for learning thus provides the individuals a more credible source of information. Another advantage of this kind of medium is that readers are encouraged to think more in order to understand the matter that is being presented. They will be using their minds to imagine and interpret the matter which is said to develop mental capacity as well as its capabilities. Disadvantages of using the printed versions of history is that it is time consuming wherein a student would usually require large amounts of time, depending on the reader’s ability to read and absorb information that is presented in them. Also, printed materials are considered boring and more difficult to understand. This is one of the greatest obstacles to learning since students find it more difficult to be involved in the study of the subject matter if it does not spark their interest. Printed materials also usually impose a greater mental toll in the minds of readers which makes the use of books particularly more difficult to use. Another disadvantage with the use of books is its affordability. There are many books there and many of them cost a lot of money. Books considered better than others cost more than those whose credibility are not scrutinized. This way, buyers are ensured of credibility but at the cost of making it more difficult to acquire especially for students (though libraries can be used). Pros and Cons of Film Based learning Mediums Film based learning materials also have their own pros and cons. First to be explored is its advantages. Films are a great source of information especially if the person who made it is able to determine which information is more important than the others. Since not all information will be able to be presented using this medium of instruction, creators are already tasked with interpreting and analyzing the collection of data for those who will watch them. In other words, films already present their own interpretation of the data available to them which leaves the individuals who will watch an already digested version. Another advantage of using films as mediums of instruction is that they usually only take up a definite duration of time usually ranging from one and a half to two hours which allows time for other activities. This means that an individual could easily understand the film during that time and if not they can easily replay the film or parts of the film that they missed or did not understand. Films also provide its readers with a more exciting and enjoyable learning experience as films are especially made to stimulate its watchers to make messages easier to convey. Moving and dynamic characters that are viewed appeal to many more individuals since films are able to easily capture the attention of viewers, thus making them more perceptive to the lessons and messages of the film. The visual element of films also aid in the memory of students since they would be able to better remember events that had an impact to them. The disadvantages of film based medium of instruction on the other hand are also numerous. One is that since the presented information in these films are already interpreted and analyzed, it provides students with a limited perspective of the events that had happened during those times. Films provide those who watch it a pretty distinct and straight forward interpretation of the events showcased in the film which does little for other interpretations. Also, since not all information are able to be presented in the film, there is a high chance that some important information may not be included. The nature of films is primarily based on entertainment which means that some elements of the lessons and messages may not be given that much importance since it could be easily covered up with artistic elements. There is also a very high chance that the presentation of characters and events may be different from what had actually happened especially since films are highly subjective based on the views of their creators. The Presentation of Preference and Justification Being presented with the pros and cons of each medium, when given a chance to choose between the two to be used for academic study, two views will be taken into account. One is in the point of view of introductory courses, those who are taking the subject as an elective or those who do not plan on taking the subject as seriously. The other point of view is regarding those who plan on taking the subject matter seriously as the focus of their education. Those who take the subject matter only as an introductory course or only as a requirement and not as a serious topic for their course will be better served by using film based medium of instruction since the purpose of which is to encourage and spark their interest for them to decide for a more serious study. When they do decide for a more serious study, films are no longer seen as an effective tool for study since it would not be able to give them comprehensive knowledge about history. The serious study of history would require its student’s awareness of even small or minor events of a certain subject in order to facilitate better and deeper understanding. Overall, it is preferred that the serious study of history is to be conducted using printed material. This is simply a more effective way to develop academicians in this field since it develops the necessary academic discipline and different analytical skills. Also there are more sources that are created each year than the number of movies that are being produced in line with this matter. Also, films are more focused on the artistic value of the film rather than providing a source of credible and accurate depiction of historical events which makes it unfit for being a serious resource for the academe. The amount of information are only limited and there is very big risk of the interpretation by the film makers being wrong which would also mean that the impression and messages that they push out to the individuals may also be wrong or at the very least, inaccurate. Though, film resources are very convenient, they do not constitute nor facilitate actual academic learning and development of the necessary skills in order in the field. Comments Changing times usually also mean changing methods of learning. There are pros and cons in each of these mediums but the best mediums are those that provide its students with quality and credible information. As of the moment, printed materials are still the ones who are able to satisfy this requirement of the academe though other sources could still be used as supplementary tools for learning. Reading printed materials is still considered the best way to learn in the academe despite its crude mediums and limitations. There is no shortcut for knowledge and information can only be truly acquired through effort, persistence and determination to learn about the subject matter. Shortcuts would also only provide limited information which is not advisable in the academe. Perhaps in the future another medium would emerge and again provide individuals who wish to study history another kind of learning experience but until the time that they are able to reproduce the same accuracy and credibility that books provide, they would not be able to rival that of the books. Books or written accounts have been used since humans were able to formulate their own writing system. The method is still the most effective means to learn even until today perhaps because there is yet to be a method that can be used to rival it.