Successful completion of both courses with a C 2. Successful completion of three upper-division courses in Biological Sciences and achievement of the «Honors» designation in each. Students petitioning for designation of an upper-division biology course as «Honors» acct 504 case study 1 solution have a minimum overall GPA of 3. Faculty are encouraged to assign and work with students on other activities deemed appropriate for an «Honors» acct 504 case study 1 solution designation and utilize the results essay on nursing code of ethics these activities in the assignment of a course grade.
A course designed to acquaint the student with the elementary principles of bacteriology and other disease apotikcinta.000webhostapp.com microorganisms.
Emphasis is placed on microorganisms as etiological agents in disease, on practical methods of disinfection, and on the factors of infection and immunity. Biology for Nonscience Majors I.
College Catalog (2018-19)
An introductory biology course for nonbiology majors. This course concentrates on major biological concepts concerning molecular biology, cellular biology, cellular reproduction, classical and molecular genetics, energetics, and ecology. This course would be beneficial to students pursuing elementary education degrees due to the discussion of biological topics included in the Virginia Standards of Learning.
Biology for Nonscience Majors II. This course concentrates on plants and animals at the organismal level by examining major biological concepts involving diversity, ecology, behavior, and evolution. This course would be beneficial to those students who are pursuing elementary acct 504 case study 1 solution degrees because it teaches biological topics included in important essay for 10 class 2015 Learning.
An introductory, non-sequential course for nonbiology majors focusing on scientific inquiry and the fundamental biological underpinnings of environmental science. The course concentrates on ecology, evolution, the nature of and threats to biodiversity, and conservation solutions. Laboratory activities and scientific experiments that enhance understanding of environmental science through a hands-on approach that cannot be provided in the lecture classroom setting. An introductory, non-sequential course for nonbiology majors focusing on the most serious environmental problems our society is facing today and how these problems can be solved.
The course concentrates on the science behind natural resources and resource management, toxicology, environmental policies and ethics, and sustainable living. Environment and Man Laboratory. Laboratory activities and experiments that enhance understanding of the scientific method and environmental sciences through a hands-on approach that cannot be provided in the lecture classroom setting. Introduction to Human Biology. An introductory lecture best buy essay website for non-majors focusing on scientific inquiry and the structure and function of the human body with units on diet, nutrition, exercise, infectious disease, and cancer.
Introduction to Human Biology Lab. An introductory lab course for non-majors focusing on scientific inquiry and the structure and function of the human body with units on diet, nutrition, exercise, infectious disease, and cancer. An introduction to the process of science, biological molecules, cell acct 504 case study 1 solution, metabolism, molecular biology, and Mendelian genetics.
General Biology I Lab. A lab course emphasizing the process of science, biological molecules, cell biology, metabolism, molecular biology, and Mendelian genetics. An introduction to the process of science, evolutionary biology, ecology, and the basic biology of viruses, prokaryotes, and eukaryotes. General Biology II Lab.
A lab course emphasizing the process of science, evolutionary biology, ecology, and the basic biology of viruses, prokaryotes, and eukaryotes. Honors General Biology I. This course is available only to students in the Honors College.
Fall 2018 Schedule
Honors General Biology I Lab. This lab course is available only to students in the Honors College. This lab course emphasizes the process of science, biological molecules, cell biology, metabolism, molecular biology, and Mendelian genetics. Honors General Biology tok essay grading rubric 2016 This lab course emphasizes the process of science, evolutionary biology, ecology, and the basic biology of viruses, prokaryotes, and eukaryotes.
Fundamentals of Anatomy and Physiology I. This is the first of a two-part course that investigates the structure and function of the human body.
Emphasis is on the basic organization of the acct 504 case study 1 solution, biochemical composition, cellular structure, function, tissues and organs of the following systems: In lab, students will study the interrelationship between structure and function of the human body using models, histological preparations, and human and feline anatomical specimens.
Fundamentals of Anatomy and Physiology II. The second of a two-part course that investigates the structure and function of the human body. Human Anatomy and Physiology I. This course emphasizes the gross anatomical relationships and the molecular, cellular, physiological, and metabolic process of the integument, musculoskeletal, neural, and immune systems. Human Anatomy and Physiology II. This course emphasizes the physiology and pathophysiology of the cardiac, pulmonary, renal, endocrine, and reproductive systems.
An introduction to the basic concepts of ecology for both biology majors and nonmajors. The concepts are introduced with respect to terrestrial and aquatic environments. An introduction to the basic concepts of evolution for both biology majors and nonmajors. A comprehensive course in the structural and functional features of cells, including prokaryotic and eukaryotic cells. The course will also examine biomacromolecules, techniques in cell and molecular biology, and current frontiers in cell biology research.
A review of the phenomena of immune resistance, the cells and tissues involved in immune responses and cover letter for sr. administrative assistant consequences of immunization. Independence Concerns Warrant Restrictions on the Scope of Services Provided to Audit Clients The rules that we adopt today include provisions restricting the scope of services that an auditor may provide to an audit client without impairing the auditor’s independence with respect to that client.
The proposed restrictions on non-audit services generated most of the public comment on our proposals, both in written comment letters and in testimony provided during our public hearings.
Commenters expressed a range of acct 504 cases study 1 solution from full support to staunch opposition. We act on the basis of our evaluation of the potential impact of non-audit relationships on audit objectivity and also on the basis of indications that investor confidence is in fact affected by reasonable concerns about non-audit services compromising audit acct 504 case study 1 solution.
The Expansion of Non-Audit Service Relationships with Audit Clients Has Long Been Viewed as a Potential Threat to Auditor Independence It has long been recognized that an unchecked expansion of non-audit relationships between auditors and their audit clients could affect both an auditor’s objectivity and investor confidence in financial acct 504 cases study 1 solution. Even though non-audit services did not constitute a large percentage of audit firms’ revenues at that time, and Congress ultimately determined not to take legislative action, the deliberations highlighted significant concerns bearing on the independence issue.
Inthe then-Chairman of the POB expressed concern about the expansion of non-audit services to audit clients: The [POB] believes that there is a possibility of damage to the profession and the users of the profession’s services in an uncontrolled expansion of MAS [management advisory services] to audit clients.
Investors and others need a public accounting profession that paper purchase its primary function of auditing financial statements with both the fact and the appearance of competence and independence.
Developments which detract from this will surely damage the acct 504 case study 1 solution status of CPA firms and lead to suspicions and doubts that will be detrimental to the continued reliance of the public upon the profession without further and more drastic governmental acct 504 case study 1 solution. The Growth of Certain Non-Audit Services Jeopardizes Independence A common theme running through the reports described above is concern that future expansion of non-audit services may make regulatory action necessary.
We believe that the circumstances about which the Commission was warned are coming to pass. An auditor’s interest in establishing or preserving a non-audit services relationship raises two types of independence concerns.
First, the more the auditor has at stake in its dealings with the audit client, the greater the cost to the auditor should he or she displease the client, particularly when the non-audit services relationship has the potential to generate significant revenues on top of the audit relationship.
Second, certain types of non-audit services, when provided by the auditor, create inherent conflicts that are incompatible with objectivity. Non-Audit Services Create Economic Incentives that May Inappropriately Influence the Audit As explained acct 504 case study 1 solution and in the Proposing Release, the rapid rise in the growth of non-audit acct 504 cases study 1 solution has increased the economic incentives for the auditor to preserve a relationship with the audit client, thereby increasing the risk that the auditor will be less inclined to be objective.
We have considered each of these criticisms and address them below. Several commenters took issue with whether this growth enhanced any potential conflict of interest. These commenters argued, in essence, that there has always been the potential for a conflict of interest, since the auditor is paid by the client. The acct 504 case study 1 solution proves too much; it assumes that because Congress permitted one form of potential conflict of interest, it intended to permit all forms.
Taken to its logical conclusion, this games homework slacking of course, would read the independence requirement out of the statute. If Congress believed that all conflicts were equal in kind or degree, it would not have required that auditors be independent.
Congress apparently chose to tolerate a degree of potential conflict of interest rather than supplant the private auditing profession. Simply because Congress chose to tolerate an unavoidable degree of conflict inherent in the relationship between a private auditor and a paying client, it hardly follows that all conflicts of interest beyond the unavoidable minimum were approved by Congress or that the statutes express indifference to conflicts of interest.
A related argument is that, despite the rapid growth of services, the economic stakes have not really changed for the auditor. The argument is that, despite the growth of non-audit services generally, these services are rarely as significant to the auditor, from an economic standpoint, as maintaining the audit relationship. But, as noted above, the trend of available data suggests a rapid increase in the acct 504 case study 1 solution of non-audit services to audit clients — in4.
The increasing importance of non-audit services to accounting firms is further evidenced by suggestions that the audit has become merely a «commodity» and that the greater profit opportunities for auditors come from using essay that got into 8 ivy league schools as a platform from which to sell more lucrative non-audit services.
Leveraging the Audit Into Consulting Services» provides a step-by-step guide for auditors to become «business advisers» to their audit clients. The entire business adviser audit process is based on understanding the client’s business from the owner’s acct 504 case study 1 solution and acting in the owner’s acct 504 case study 1 solution interest,» 84 which, of course, is contrary to the duty of the auditor to the public.
At our public hearings and in comment letters, we also heard a great deal about the «loss leader» phenomenon. When an auditor uses the audit as a loss leader, the auditor, in essence, «low-balls» the audit fee — even offering to perform it at a loss — in order to gain entry into and build a relationship with a potential client for the firm’s non-audit services. It has become much more difficult, and less worthwhile, for private plaintiffs to assert civil claims number bonds homework ks1 auditors even in cases where the plaintiffs believe that an audit failure flowed from a lack of auditor independence.
In view of these developments in the law, he noted that an acct 504 case study 1 solution today «faces greatly increased benefits through the existence of non-audit advisory services that are subject to the discretion of management, and it faces greatly reduced liabilities.
Professional malpractice premiums reflect the risk that the liability insurer will have to fund a judgment or settlement imposing money damages on the auditor. This risk of liability is attributable to a variety of factors, only one of which is the acct 504 case study 1 solution of audit failure.
The likelihood of audit acct 504 case study 1 solution, in turn, is attributable to many factors, only one of which is auditor independence. And auditor independence, in turn, can be threatened in numerous ways, only one of which is the provision of non-audit services. In assessing overall litigation risk, it is entirely possible, for example, that a liability insurer would conclude that an enhanced risk of misconduct is offset by a small probability of discovery, as well as a diminishing likelihood, owing to changes in the acct 504 case study 1 solution, that even known misconduct would result in a judgment or settlement that the insurer would have to fund.
Consequently, even if insurers were to provide auditors substantially the same professional malpractice coverage at approximately the same cost acct 504 case study 1 solution increases in their provision of non-audit services, that indicates at most that, from the insurers’ perspective, overall litigation risks have not increased.
Because there are numerous explanations as to why auditors’ professional liability premiums might or might not increase, we are not persuaded that insurance premiums are a useful measure of the effect of non-audit services on auditor independence. We heard during our public hearings from academics who have studied the «self-serving bias,» including in connection with the behavior of auditors. Two academics presented research tending to show that subtle but powerful psychological factors skew the acct 504 cases study 1 solution and judgments of persons — including auditors — who have a stake in the outcome of those judgments.
But, again, the argument proves too much. Even with these disincentives, audit failures and impairments of independence occur. Specifically, these studies suggest that the audit engagement partner and the office have more to gain by, for example, acquiescing to the client’s aggressive accounting treatment than they have to lose if it results in audit failure, particularly if the client engagement contributes substantially to the partner’s acct 504 case study 1 solution and the office’s revenues.
Reputational acct 504 case study 1 solution will be spread across the entire firm, whereas income from the client will be concentrated in the partner and the office out of which he or she works. Hawke, in testimony supporting our proposal to restrict internal audit outsourcing. Volcker, the former Chairman of the Federal Reserve, in his testimony supporting our proposal, noted the real threat posed by the «insidious, hard-to-pin down, not clearly articulated or even consciously realized, influences on audit practices» that flow from non-audit relationships with audit clients.
Certain Non-Audit Services Inherently Impair Independence Our rule lists services that, regardless of the size of the fees they generate, place the acct 504 case study 1 solution in a position inconsistent with the necessary objectivity. Bookkeeping services, for example, place the auditor in the position of later acct 504 case study 1 solution to audit his or her own work and identify the auditor too closely with the enterprise under audit. It is asking too much of an auditor who keeps the financial books of an audit client to expect him or her to be able to audit those same records with an objective eye.
In much the same way, performing certain valuation services for the audit client is inconsistent with independence. An auditor who has appraised an important client asset at mid-year is less likely to question his or her own work at year-end. Similarly, an how to conclude a proposal who provides services in a way that is tantamount to accepting an appointment as an officer or employee of the audit client cannot be expected to be independent in auditing the financial consequences of management’s decisions.
And an auditor who has helped to negotiate the terms of employment for an audit client’s chief financial officer is less likely to ajudequemprecisap.000webhostapp.com quickly to the audit committee questions about the new CFO’s performance. The Expansion of Non-Audit Service Relationships with Audit Clients Is Affecting Investor Confidence in the Independence of Auditors Recent studies indicate that there is a growing disquiet among investors and other users of financial statements about auditor independence in light of the multi-faceted relationships between auditors and their audit clients.
Recently, Earnscliffe found that most interviewees «felt that the evolution of cover letter for service engineer resume firms to multi-disciplinary business service consultancies represent[ed] a challenge to the ability of auditors to maintain the reality and the perception of independence.
Nonetheless, the study noted, «[m]ost [interviewees] felt that the risks of unfavorable perceptions of auditor independence are growing, due largely to the provision of non-audit services to auditees. The Panel found that, [M]any people continue to be concerned — some very concerned — that the performance of non-audit services could impair independence, or that there is at least an appearance of the potential for impairment.
Almost two-thirds of the respondents to the Panel’s survey from outside the profession who addressed non-audit services expressed such concerns. Brand Finance reported, Analysts are concerned that the acceptance of non-audit fees by auditors is likely to result in the independence of the audit being compromised.
AIMR reported that «[p]otential threats to auditor independence, resulting from audit firms providing non-audit services to their audit clients [were] troublesome to many.
Stadler of Duquesne University, «The results of our national poll indicate that average American investors, in fact, overwhelmingly support the need for some new rulemaking in this area. The perception is there because there is a real conflict of interest. You cannot avoid all conflicts of interest, but this is a clear, evident, acct 504 case study 1 solution conflict of interest, given the relative revenues and profits from the consulting acct 504 case study 1 solution, and a conflict of interest is there.
Johnson, a public member of the ISB and the former Vice Chairman of the Federal Reserve Board, testified that, [T]he growing complexity of financial and economic relationships and the extent of non-audit services provided to audit clients by major accounting firms have significantly increased the perception and the potential for conflicts of interest and threatens the integrity of the independent audit function.
Biggs, Chairman, President, and Chief Executive Officer of TIAA-CREF, said, The concern about auditor independence in the presence of substantial management consulting fees has been with us for years, and has caused much questioning and study in the profession.
Investor uneasiness and suspicion of the quality of audited financial statements is growing rapidly along with the dramatic rise in the percentage of audit firm revenues that come from cross-sold services. We focus on degrees of acct 504 case study 1 solution confidence, and we cannot take lightly suggestions that even a minority portion of the population is «mildly worried» about a possible appearance problem or that their confidence is being undermined.
For decades there have been some who were troubled at the growth of non-audit services. We also consider whether the concerns 2003112901.000webhostapp.com we hear will likely persist, or are merely transitory and unreasonable fears that inevitably will be allayed.
In this instance, we believe that the indications of unease are reasonably based and thus likely to endure and increase, absent preventive action by the Commission.
The Rules Are Appropriately Prophylactic Some commenters and witnesses argue that there is «no empirical evidence to support the notion that providing non-audit services to audit clients has had any adverse effect on the quality of audits. Moreover, as we explain below, the asserted absence of conclusive empirical evidence on this point is not particularly telling. The Commission’s Independence Rules Must Be Prophylactic Our approach to auditor independence traditionally has been, as it acct 504 case study 1 solution be, prophylactic.
Independence rules are similar, though not identical, to conflict of interest rules. To minimize the risks of bias, the acct 504 case study 1 solution rules, like conflict of interest rules, proscribe certain relationships or circumstances, acct 504 case study 1 solution or not one can show that biased type my essay from the conflict.
The Commission’s obligation to protect investors requires it to act before there has been a serious erosion of confidence in our ap biology essay 1991 securities markets.
Our view on this point is quite different from the suggestion from the CEO of an accounting firm that we should wait to adopt restrictions on non-audit services until there has been «a train wreck or a stockmarket acct 504 case study 1 solution. We have adopted other rules with a similar attentiveness to the need to sustain acct 504 case study 1 solution confidence in the public securities markets. For example, in our Order regarding rule changes by the Municipal Securities Rulemaking Board to address «pay to play» practices in the municipal securities market, we stated that the proposed rule changes were intended, among other things, «to bolster investor confidence in the integrity of the market by eliminating the opportunity for abuses in connection with the awarding of municipal securities business.
For example, the court in Blount v. Securities and Exchange Commission, articulated this principle in the context of those rules limiting «pay to play» practices in the municipal securities markets, stating, «Although the record contains only allegations, no smoking gun is needed where, as here, the conflict of interest is apparent, the acct 504 case study 1 solution of stealth great, and the legislative purpose prophylactic.
We must make judgments about the circumstances that render a loss of auditor objectivity more or less likely. For us, the question is not whether an auditor who otherwise would be without bias will inevitably become biased and then intentionally disregard a false statement in a client’s financial statements. We do not believe the appropriate benchmark for action is whether new rules are needed to make «bad» auditors good, malleable ones stronger, or sales-oriented ones focus solely on the audit.
Rather, the actual issue is whether providing these services makes it unacceptably likely that there will be an effect on the auditor’s judgment, whether or not the auditor is aware of it. Similarly, our mandate to enhance investor confidence in our securities markets requires us to make judgments as to effects on degrees of confidence.
Investor confidence in the securities markets arises from a multiplicity of sources. Investor confidence is currently high. We must consider not whether otherwise confident investors will lose confidence in our markets, but whether there is a significant enough probability that enough investors will lose enough confidence if we fail to act. In our judgment, the risk is present, and we should address it.
The Commission Should Not Delay Action to Engage in Further Study In any event, the assertion that no empirical evidence conclusively links audit failures to non-audit services misses the point. Auditing, we are often reminded, is not mechanical, but requires numerous subtle judgments. They argue that there’s no harm unless you can directly tie a firm’s nonaudit services to a failed audit.
But this claim belies the environment in which many tough business decisions are made. It is rarely the black-and-white issues that an auditor faces. The danger lies in the gray area — where the pressure to bend to client interest is subtle, but no less deleterious. An «audit failure,» as we use the term, refers to an instance in which the issuer’s financial statements are materially misstated and in which the auditor either failed to discover the misstatement or acquiesced in the inclusion of the misstatement in the issuer’s financial statements.
The Commission is aware of only those audit failures it discovers or that are made public; presumably there are more. And, presumably, every error by an auditor does not lead to an audit failure. Moreover, audit failures arise from a multiplicity of causes, of which an impairment of independence is but one.
To demand, as a predicate for Commission action, evidence that each loss of independence produces an audit failure is a bit like demanding dc generator essay that every violation of a fire safety code results in a catastrophic fire.
The asserted lack of evidence isolating those influences and linking them to questionable audit judgments simply does not prove that an auditor’s judgment is homework action line barbados to be affected because of an auditor’s economic interest in a non-audit relationship. Indeed, it is precisely because of the inherent difficulty in isolating a link between a questionable influence and a compromised audit that any resolution of this issue must rest on our informed judgment rather than mathematical certainty.
Except where an auditor accepts a payment to look the other way, is found to have participated in a fraudulent scheme, or admits to acct 504 case study 1 solution biased, we cannot know with absolute certainty whether an auditor’s mind is, or at the time of the audit was, «objective.
As the POB noted, «Specific evidence of loss of independence through MAS [management advisory services], a so-called smoking gun, is not likely to be available even if there is such a loss. Many who provided those perspectives nonetheless urged that we proceed with our rule. The auditor must approach each audit with professional skepticism and must have the capacity and the willingness to decide issues in an unbiased and objective manner, even when the auditor’s decisions may be against the interests of management of the audit client or against the interests of the auditor’s own accounting firm.
The other related goal is to promote investor confidence in the financial statements of public companies. Investor confidence in the integrity of publicly available financial information is the cornerstone of our securities markets. Capital formation depends on the willingness of investors to invest in the securities of public companies.
Investors are more likely to invest, and pricing is more likely to be efficient, the greater the assurance that the financial information disclosed by issuers is reliable. The two goals — objective audits and investor confidence that the audits are objective — overlap substantially but are not identical. Because objectivity rarely can be observed directly, investor confidence in auditor independence rests in large measure on investor perception. The SEC requires the filing of audited financial statements in order to obviate the fear of loss from reliance on inaccurate information, thereby encouraging public investment in the Nation’s industries.
It is therefore not enough that financial statements be accurate; the public must also perceive them as being accurate. Public faith in the reliability of a corporation’s financial statements depends upon the public perception of the outside auditor as an independent professional. If investors were to view the auditor as an advocate for the corporate client, the value of the audit function itself might well be lost. A comparative analysis of the independence requirements of eleven countries concluded, «With the possible exception of Switzerland, most of the countries acct 504 case study 1 solution both the appearance and the fact of independence.
Brown, Chair of the Ontario Securities Commission, testified that the importance of the perception of auditor independence «cannot be overstated. In its comment letter, the Federation of European Accountants stated, «In acct 504 case study 1 solution with independence, one must address both: Rather, as explained below, 46 it is an objective test, keyed to the conclusions of reasonable investors with knowledge of all relevant facts and circumstances. Recent Developments Have Brought the Independence Issues to the Forefront The accounting industry is in the acct 504 case study 1 solution of dramatic transformation.
Firms have merged, resulting in increased size, both domestically and internationally. They have expanded into international networks, affiliating and marketing under a common name. Increasingly, accounting firms are becoming multi-disciplinary service organizations and are entering into new types of business relationships with their audit clients. Accounting professionals have become more mobile, and geographic location of firm personnel has become less important due to advances in telecommunications.
In addition, there are more dual-career families, and audit clients are increasingly hiring firm partners, professional staff, and their spouses for high level management positions. In conjunction with these changes, accounting firms have expanded significantly the menu of services offered to their audit clients, and the list continues to grow. For the largest public accounting firms, MAS fees from SEC audit clients have increased significantly over the past two decades. Inonly one percent of SEC audit clients of the eight largest public accounting firms paid MAS fees that exceeded the audit fee.
This means that purchases of MAS services by one-fourth of firms’ SEC audit clients account for ten percent of all firm revenues.
As part of these agreements, the financial services companies hire the employees, and in some cases the partners, of the accounting firm, and then lease back the majority or all of the acct 504 cases study 1 solution and audit personnel to the «shell» audit firm. These College essay prompt 2014 arrangements allow the financial services firm to pay the professional staff for «nonprofessional» services for the corporate organization as well as professional attest services rendered for the audit firm.
Also, Grant Thornton recently sold its e-business consulting practice. Observers suggest that this pressure has intensified in recent years, especially for companies operating in certain sectors of the economy.
To respond to some of these questions, we proposed, and are now adopting, new rules relating to the financial and employment relationships independent auditors may have with their audit clients, business and financial relationships between accounting firms and audit clients, and the non-audit services that auditors can provide to audit clients without impairing their independence.
Independence Concerns Warrant Restrictions on the Scope of Services Provided to Audit Clients The rules that we adopt today include provisions restricting archkm.kmitl.ac.th scope of services that an auditor may provide to an audit client without impairing the auditor’s independence with respect to that client.
The proposed restrictions on non-audit services generated most of the public comment on our proposals, both in written comment letters and in testimony provided during our public hearings. Commenters expressed a range of views from full support to staunch opposition. We act on the basis of our evaluation of the potential impact of non-audit relationships on audit objectivity and also on the basis of indications that investor confidence is in fact affected by reasonable concerns about non-audit services compromising audit objectivity.
The Expansion of Non-Audit Service Relationships with Audit Clients Has Long Been Viewed as a Potential Threat to Auditor Independence It has long been recognized that an unchecked expansion of non-audit relationships between auditors and their audit clients could affect both an auditor’s objectivity and investor confidence in financial statements.
Even s91540ze.beget.tech non-audit services did not constitute a large percentage of audit firms’ revenues at that time, and Congress ultimately determined not to take legislative action, the acct 504 cases study 1 solution highlighted significant concerns bearing on the independence issue.
Inthe then-Chairman of the POB expressed concern about the expansion of non-audit services to audit clients: The [POB] believes that there is a possibility of damage to the profession and the users of the profession’s services in an uncontrolled expansion of MAS [management advisory services] to audit clients. Investors and others need a public accounting profession that performs its primary function of auditing financial statements with good thesis statement on leadership the fact and the appearance of competence and independence.
Developments which detract from this will surely damage the professional status of CPA firms and lead to suspicions and doubts that will be detrimental to the continued reliance of the public upon the profession without further and more drastic governmental intrusion.
The Growth of Certain Non-Audit Services Jeopardizes Independence A common theme running through the reports described above is concern that future expansion of non-audit services may make regulatory action necessary.
We believe that the circumstances about which the Commission was warned are coming to pass. An auditor’s interest in establishing or preserving a non-audit services relationship raises two types of independence concerns.
First, the more the auditor has at stake in its dealings with the audit client, the greater the cost to the auditor should he or she displease the client, particularly when the non-audit services relationship has the potential to generate significant revenues on top of the audit relationship.
Second, certain types of non-audit services, when provided by the auditor, create inherent conflicts that are incompatible with objectivity.
Non-Audit Services Create Economic Incentives that May Inappropriately Influence the Audit As explained above and in the Proposing Release, the rapid rise in the growth of non-audit acct 504 cases study 1 solution has increased the economic incentives for the auditor to preserve a relationship with the audit client, thereby increasing the risk that the auditor will be less inclined to be objective. We have considered each of these criticisms and address them below.
Several commenters took issue with whether this growth enhanced any potential conflict of interest. These commenters argued, in essence, that there has always been the potential for a conflict of interest, since the auditor is paid by the client.
The argument proves too much; it assumes that because Congress permitted one form of potential conflict of interest, it intended to permit all forms. Taken to its logical conclusion, this argument, of course, would read the independence requirement out of the statute. If Congress believed that all conflicts were equal in kind or degree, it would not have required that auditors be independent. Congress apparently chose to tolerate a degree of potential conflict of interest rather than supplant the acct 504 case study 1 solution auditing profession.
Simply s91540ze.beget.tech to tolerate an unavoidable degree of conflict inherent in the relationship between a private auditor and a paying client, it hardly follows that all conflicts of interest beyond the unavoidable minimum were approved by Congress or that the acct 504 cases study 1 solution express indifference to conflicts of interest.
A related argument is that, despite the rapid growth of services, the economic stakes have not really changed for the auditor. The argument is that, despite the growth of non-audit services generally, these services are rarely as significant to the auditor, from an economic standpoint, as maintaining the audit relationship. But, as noted above, the trend of available data suggests a rapid increase in the provision of non-audit services to audit clients — in4. The increasing importance of non-audit services to accounting firms is further evidenced by suggestions that the audit has become merely a «commodity» and that the greater profit opportunities for auditors come from using audits as a platform from which to sell more lucrative non-audit services.
Leveraging the Audit Into Consulting Services» provides a step-by-step guide for auditors to become «business advisers» to their audit clients. The entire business adviser audit process is based on understanding the client’s business from the owner’s perspective and acting in the owner’s best interest,» 84 which, of course, is contrary to the duty of the auditor to the public. At our acct 504 case study 1 solution hearings and in comment letters, we also heard a great deal kseniakontomanoli.000webhostapp.com the «loss leader» phenomenon.
When an auditor uses the audit as a loss leader, the auditor, buried alive essay essence, «low-balls» the audit fee — even offering to perform it at a loss — in order to gain entry into and build a relationship with a potential client for the firm’s non-audit services.
It has become much more difficult, and less worthwhile, for private plaintiffs to assert civil claims against auditors even in cases where the plaintiffs believe that an audit failure flowed from a lack of auditor independence. In view of these developments in the law, he noted that an auditor today «faces greatly increased benefits through the existence of non-audit advisory services that are subject to the discretion of management, and it faces step of problem solving process reduced liabilities.
Professional malpractice premiums reflect the risk that the liability insurer will have to fund a judgment or settlement imposing money damages on the auditor. This risk of liability is attributable to a variety of factors, only one of which is the risk of audit amazon rainforest case study a level The likelihood of audit failure, in turn, is attributable to many factors, only one of which is auditor independence.
And auditor independence, in turn, can be threatened in numerous ways, only one of which is the provision of non-audit services. In assessing overall Alfie kohn homework myth risk, it is entirely possible, for example, that a acct 504 case study 1 solution insurer would conclude that an enhanced risk of misconduct is offset by a small probability of discovery, as well as a diminishing likelihood, owing to changes in the law, that even known misconduct would result in a judgment or settlement that the insurer would have to fund.
Consequently, even if insurers were to provide auditors substantially the same professional malpractice coverage at approximately the same cost despite increases in their provision of non-audit services, that indicates at most that, from the insurers’ perspective, overall litigation risks have not increased.
Because there are numerous explanations bapachuca.org.mx to why auditors’ professional liability premiums might or might not increase, we are not persuaded that insurance premiums are a useful measure of the effect of non-audit services on auditor independence.
We heard during our public hearings from academics who have studied the «self-serving bias,» including in connection with the behavior of auditors. Two academics presented research tending to show that subtle but powerful psychological factors skew the perceptions and judgments of persons — including auditors — who have a stake in the outcome of those judgments.
But, again, the argument proves too much. Even with these disincentives, audit failures and impairments of independence occur. Specifically, these studies suggest that the audit engagement partner and the office have more to gain by, for example, acquiescing to the client’s aggressive accounting treatment than they have to lose if it results in audit failure, particularly if the client engagement contributes substantially to the partner’s income and the office’s revenues.
Reputational damage will be spread across the entire firm, whereas income from the client will be concentrated in the partner and the office out of which he or she works. Hawke, in testimony supporting our proposal to restrict internal audit outsourcing.
- Students learn how to configure routers and switches using advanced protocols.
- Honors Research in Biology.
- Commenters pointed out how this provision could work a hardship where, for example, an accountant obtains a life insurance policy from an audit client of the firm, but obtains the policy when he or she is not a covered person with respect to the client.
- A study of the physiological processes occurring in plants.
- The student will identify and describe the procedures to determine point of origin, events of fire, cause, factors indicating arson, the protection of evidence, and the importance of securing the fire scene, list the components of pre-incident planning, and perform a facility survey; explain wild land fire suppression terminology and methods including location, sizing of fire, suppression techniques, and safety; describe the purpose of National Fire Protection Association NFPA 13 and NFPA 14 standards applicable to fire protection systems; state recommended procedures using apparatus, NFPA , life safety code, applicable to fire prevention inspections.
- Under the proxy disclosure rule being adopted, registrants will have to disclose, among other things, the aggregate fees billed for the audit in the most recent fiscal year, the aggregate fees billed for financial information systems design and implementation, and the aggregate fees billed for non-audit services performed by the auditor in the most recent fiscal year.
- The course will emphasize the principles of parasitism, including biology, physiology, genetics, morphology, and phylogeny of the major parasitic groups with a specific focus on the significant parasites of humans and animals of veterinary importance.
- We had proposed to include these four factors in the general standard of Rule b.
Volcker, the former Chairman of the Federal Reserve, in his testimony supporting our proposal, noted the real threat posed by the «insidious, hard-to-pin down, not clearly articulated or even consciously realized, influences on audit practices» that flow from non-audit relationships with audit clients. Certain Non-Audit Services Inherently Impair Independence Our rule lists services that, regardless of the acct 504 case study 1 solution of the fees they generate, place the auditor in a position inconsistent with the necessary objectivity.
Bookkeeping services, for example, place the auditor in the position of later having to audit his or her own work and identify the auditor too closely with the enterprise under audit. It is asking too much of an auditor who keeps the financial books of an audit client to expect him or her to be able to audit those same records with an objective eye.
In much the same way, performing certain valuation services for the audit client is inconsistent with independence. An auditor who has appraised an important acct 504 case study 1 solution asset at mid-year is less likely to question his or her own work at year-end. Similarly, an auditor who provides services in a way that is tantamount to accepting an appointment as an officer or employee of the audit client cannot be expected to be independent in auditing the financial consequences of management’s decisions.
And an auditor who has helped to negotiate the acct 504 cases study 1 solution of employment for an audit client’s chief financial officer is less likely to bring quickly to the audit committee questions about the new CFO’s performance. The Expansion of Non-Audit Service Relationships with Audit Clients Is Affecting Investor Confidence in the Independence of Auditors Recent acct 504 cases study 1 solution indicate that there is a growing disquiet among investors and other users of financial statements about auditor independence in light of the multi-faceted acct 504 cases study 1 solution between auditors and their audit clients.
Recently, Earnscliffe found that most interviewees «felt that the evolution of accounting firms to multi-disciplinary business service consultancies represent[ed] a challenge to the ability of auditors to maintain the reality and the perception of independence.
Nonetheless, the study noted, «[m]ost [interviewees] felt that the risks of unfavorable perceptions of auditor independence are growing, due largely to the provision of non-audit services to auditees. The Panel found that, [M]any people continue to be concerned — some very concerned — that the performance of non-audit services could impair independence, or that there is at least an appearance of the potential for impairment.
Almost two-thirds of the respondents to the Panel’s survey from outside the profession who addressed non-audit services expressed such s91540ze.beget.tech Brand Finance reported, Analysts are concerned that the acceptance of non-audit fees by auditors is likely to result in the independence of the audit being compromised. AIMR reported that «[p]otential threats to auditor independence, resulting from audit firms providing non-audit services to their audit clients [were] troublesome to many.
Stadler of Duquesne University, «The results of our national poll indicate that average American investors, in fact, overwhelmingly support the need for some new rulemaking in this area. The perception is there because there is a real conflict of interest. You cannot avoid all conflicts of interest, but this is a clear, evident, growing conflict of interest, given the relative revenues and profits from the consulting practice, and a conflict of interest is there. Johnson, a public member of the ISB and the former Vice Chairman of the Federal Reserve Board, testified that, [T]he growing complexity of financial and economic relationships and the extent of non-audit services provided to audit clients by major accounting firms have significantly increased the perception and the potential justify the place of literature review in research work function.
Biggs, Chairman, President, and Chief Executive Officer of TIAA-CREF, said, The concern about auditor independence in the presence of substantial management consulting fees has been with us for years, and has caused much questioning and study in the profession. Investor uneasiness and suspicion of the quality of audited financial statements is growing rapidly along with the dramatic rise in the percentage of audit firm revenues that come from cross-sold acct 504 cases study 1 solution.
We focus on degrees of acct 504 case study 1 solution confidence, and we cannot acct 504 case study 1 solution lightly suggestions that even a minority portion of the population is «mildly worried» about a possible appearance problem or that their confidence is being undermined. For decades there have been some who were troubled at the growth of non-audit services.
We also consider whether the concerns that we hear will likely persist, or are merely transitory and unreasonable fears that inevitably will be allayed. In this instance, we believe that the indications of unease are reasonably based and thus likely to endure and increase, absent preventive action by the Commission.
The Rules Are Appropriately Prophylactic Some commenters and witnesses argue that there is «no empirical evidence to support the acct 504 case study 1 solution that providing non-audit services to audit clients has had any adverse effect on the quality of audits.
Moreover, as we explain below, the asserted absence of conclusive empirical acct 504 case study 1 solution on this point is not particularly telling. The Commission’s Independence Rules Must Be Prophylactic Our approach to auditor independence traditionally has been, as it must be, prophylactic.
Independence rules are similar, though not identical, to conflict of interest rules. To minimize the risks of bias, the independence rules, like conflict of interest rules, proscribe certain relationships or circumstances, whether or not one can show that biased behavior inevitably results from the conflict. The Commission’s obligation to protect investors requires it to act before there has been a serious erosion of confidence in our nation’s securities markets.
T Technical and Business Writing. Focus on the types of documents necessary to make decisions and take action on the job, such as proposals, reports, instructions, policies and procedures, e-mail messages, letters, and descriptions of products and services. Practice individual and collaborative processes involved in the creation of ethical and efficient documents.
T British Literature I. Students will study works of prose, poetry, drama, and fiction in relation to their historical, linguistic, and cultural contexts. Texts will be selected from a diverse group of authors and traditions. T British Literature II. Students will study works of prose, poetry, drama, and fiction in relation to their historical and cultural contexts.
Texts will be selected from among a diverse group of authors for what they reflect and reveal about the evolving American experience and character. T World Literature I. T World Literature II. Students listen and evaluate English conversation and acct 504 case study 1 solution as it occurs naturally. Students increase their understanding of grammar and structures and pronunciation and develop vocabulary skills as they listen extensively to spoken English and practice speaking English, and participate in classroom activities.
Students participate Dissertation de droit public m�thode et actualit� a variety of reading activities which provide extensive and intensive practice in each skill area. Appropriate placement test score. Students participate in a variety of reading activities which provide extensive and intensive practice in interpreting and evaluating academic and literary texts.
Grammar for Non-native Speakers — Intermediate. The course will include studies and practice of sentence components, tenses, mechanics and other structures of English grammar.
Grammar for Non-native Speakers — Advanced. This course will include studies and practice of sentence components, tenses, mechanics and other structures of English grammar. Writing for Non-native Speakers — Intermediate. Open only to non-native speakers. The purpose of this course is to increase the student’s writing fluency in English using standard rules of English grammar and composition. Writing for Non-native Speakers — Advanced. NT Firefighter Certification I.
Topics include Texas Commission on Fire Protection Rules and Regulations, firefighter acct 504 case study 1 solution, fire acct 504 case study 1 solution, personal protective equipment, self-contained breathing apparatus, and fire reports and records.
The student will discuss core fire service subjects; demonstrate the use of self-contained breathing apparatus; explain and identify fire service reports and records; relate fire service subject matter to firefighting safety and survival. Topics include the distribution system of water supply; basic building construction; and emergency service communication, procedures, and equipment. The student will describe hose construction, care, maintenance, and testing; demonstrate hose rolls, drags, carries, and loads; identify the principles of ladder construction, care and testing; identify the types of water distribution systems and demonstrate proficiency in water supply operations; list the types of construction and building material hazards that affect firefighter safety; state the procedures of receiving alarms, and identify alarm devices, equipment, and radio procedures.
The student will identify the types of fire apparatus, describe the operation of fire pumps, demonstrate fire stream operations and fire pump operations, and explain the importance of public relations as a member of fire service. Preparation for acct 504 case study 1 solution as a basic firefighter. The student will identify and safely use, maintain, and clean forcible entry tools; describe the effects of proper ventilation, decisions to ventilate, and demonstrate methods of ventilation; describe the purpose of salvage, demonstrate various folds and rolls of covers, salvage throws, use of water catchalls, and various mop up procedures; describe and identify safety precautions, dangerous building conditions, value of overhaul, and overhaul procedures; and demonstrate safe handling of debris.
NT Firefighter Certification V. The student will describe and demonstrate proper rescue techniques to include search, removal, and packing of victims; describe and demonstrate life acct 504 case study 1 solution, harnesses, repelling, and vehicle extrication; describe and demonstrate various parts of the rope, various knots, and their uses; and identify analytical essay introduction of hazardous materials and describe incident management of hazardous materials.
Topics include fire protection systems, wild land fire, and pre-incident planning. The student will identify and describe the procedures to determine point of origin, events of fire, cause, factors indicating arson, the protection of evidence, and the importance of securing the fire scene, list the components of pre-incident planning, and perform a facility survey; explain wild land fire suppression terminology and methods including location, sizing of fire, suppression techniques, and safety; describe the purpose of National Fire Protection Association NFPA 13 and NFPA 14 acct 504 cases study 1 solution applicable to fire protection systems; state recommended procedures using apparatus, NFPAlife safety code, applicable to fire prevention inspections.
The student will describe the general requirements of National Fire Protection Association NFPA standards applicable to live fire; extinguish or control live fires while using hose streams and portable extinguishers safely and effectively; and operate within a command structure utilized by all participants. NT Fire Service Hydraulics. Application of hydraulic principles to analyze and solve water supply problems related to fire protection.
The student will describe basic principles of hydraulics; identify components of a water distribution system; calculate fire flows for various types of occupancies; explain various types of fire pumps and pump operational procedures; calculate pump pressure for various types of hose lays; and describe various types of nozzles and the application of each type. NT Firefighter Health and Safety.
The student will describe components of a firefighter safety and health program; explain safety practices and procedures related to emergency and non-emergency operations; and outline the components of a firefighter wellness program. Includes relationship of construction elements and building design impacting fire spread in structures.
The student will identify types of building construction and fire resistance levels of building materials; describe hazards associated with construction practices; and identify signs of potential structural collapse.
NT Fire Protection Systems. The student will identify the applications and explain the operation of fire detection, alarm, and extinguishing systems.
Emphasis on fire behavior principles related to fire cause and origin determination. The student will identify the cause and point of origin and the cause of the fire; list possible motives of fire setters; and describe the elements of investigation practices. Fire prevention inspections, practices, and procedures.
The student will apply provisions of local building and fire prevention codes to fire prevention inspections; and describe fire inspection practices and procedures including hazard recognition and correction. The student will summarize basic criminal and civil law; discuss relevant tort law; and describe state and federal legal systems.
T World Regional Geography. These regions are examined in terms of their acct 504 case study 1 solution and human characteristics and their interactions. The course emphasizes relations among regions on issues such as trade, economic development, conflict, and the role of regions in the globalization process. This course should be transferable to any four-year institution in Texas. These processes are described by theories based on experimental data and geologic data gathered from field observations.
This course is designed for a variety of students, including geology majors and non-majors. It satisfies the basic science requirement for upper level courses. Laboratory activities will cover methods used to collect and analyze earth science data. Laboratory activities will introduce methods used by scientists to interpret the history of life and major events in the physical development of Earth from rocks and fossils. Laboratory activities will cover methods used to collect and analyze environmental data.
In conjunction with class seminars, the individual students will set specific goals and objectives in the scientific study of inanimate objects, processes of matter and acct 504 case study 1 solution, and associated phenomena.
A special services fee is required. Constitution, structure and powers of the national government including the legislative, executive, and judicial branches, federalism, political participation, the national election process, public policy, civil liberties and civil rights. NT Residential Air Conditioning. NT Gas and Electric Heating. NT Air Conditioning Troubleshooting. T United States History I. Themes that may be addressed in United States History I include: American settlement and diversity, American culture, religion, civil and human rights, technological change, economic change, immigration and migration, and creation of the federal government.
American culture, religion, civil and human rights, technological change, economic change, immigration and migration, urbanization and suburbanization, the expansion of the federal government, and the study of U. Themes that should be addressed in Western Civilization II include acct 504 case study 1 solution and constitutionalism, growth of nation states, the Enlightenment, revolutions, classical liberalism, industrialization, imperialism, global conflict, the Cold War, and globalism.
T World Civilizations I. The course examines major cultural regions of the world in Africa, the Americas, Asia, Europe, and Oceania and their global interactions over time. Themes include the emergence of early societies, the rise of civilizations, the development of political and legal systems, religion and philosophy, economic systems and trans-regional networks of exchange. The course emphasizes the development, interaction and impact of global exchange.
T World Civilizations II. Programmable Logic Controllers I. NT Safety and Ergonomics. Ergonomic considerations to include repetitive motion, plant layout, and machine design. Industrial acct 504 case study 1 solution awareness, accident cost and prevention, and workman’s compensation issues. NT Rigging and Conveying Systems. NT Hydraulics and Pneumatics. Emphasis will be placed on component replacement, tune-up, and field adjustments of engine systems. Machinery foundation, locations, installation, and alignment activities are practiced and tested.
Emphasis is on the various methods of shaft alignment including laser shaft alignment. Topics include mechanical power transmission systems including gears, v-belts, and chain drives. Emphasis will be placed on the use of schematics and diagrams in conjunction with proper troubleshooting procedures.
NT Machine Shop Mathematics. Includes isometric and orthographic views. Includes identification and use of various metallic and non-metallic piping materials, identification and installation of valves, and material take-offs. NT Web Design I. Emphasis on aesthetic issues such as iconography, screen composition, colors, and typography. It is a study of the structure and function of the human body including the following systems: A broad spectrum introduction to the study of biology as it pertains to the allied health science occupations.
Content will include the basic principles of physiology at the cell and molecular occupations. This course meets requirements for Kilgore College Human Anatomy and Physiology I, a requirement for the associate degree allied health programs and Kinesiology.
F, S, Su Human interaction with and effect upon plant and animal communities. Conservation, pollution, energy, and other contemporary ecological problems. MATH — Successful completion of College Algebra or concurrent enrollment in higher-level mathematics is recommended. It provides an introduction to historical concepts of the nature of microorganisms, microbial diversity, the importance of microorganisms and acellular agents in the biosphere, and their roles in human and animal diseases.
Major topics include bacterial structure as well as growth, physiology, acct 504 case study 1 solution, and biochemistry of microorganisms. Emphasis is on medical microbiology, infectious diseases, and public health. This course covers basics of culture and identification of bacteria and microbial ecology.
T Environmental Science I. Introduction to the science and policy of global and regional environmental issues, including pollution, climate change, and sustainability of land, water, and energy resources. General interest course requiring a minimum of previous science background and relating scientific knowledge to problems involving energy and the environment. May or may not include a laboratory. Includes monetary and credit theory, cash inventory, capital management, and consumer and government finance.
Emphasizes the time value of money. Electronic calculators are used and practice is required to attain speed and accuracy using the ten key keyboard by touch. A basic or intermediate type of non-health profession work-based instruction that provides basic career exploration or helps students gain practical experience in the discipline, enhanced skills, and integrates knowledge. The emphasis is on practical work experience.
Indirect supervision is provided by the work acct 504 case study 1 solution. A practicum may be a paid or unpaid learning experience. Students will learn various aspects of business, management, and leadership functions; organizational considerations; and decision-making processes. Financial topics are introduced, including accounting, money and banking, and What should you do if you have too much homework markets.
Also included are discussions of business challenges in the legal and regulatory environment, business ethics, social responsibility, and international business. Emphasized is the dynamic role of business in everyday life. Eligible to enroll in Co-requisite courses. essay about italy trip major content areas will include general principles of law, the relationship of business and the U.
Constitution, state and federal legal systems, the relationship between law and ethics, contracts, sales, torts, agency law, intellectual property, and business law in the global context. T Business Report Writing and Correspondence. Managerial functions as applied to leadership, counseling, motivation, and human relations skills are examined. NT Principles of Management.
Also covers the impact of employee empowerment. NT Principles of Marketing. Includes identification of consumer and organizational Modern chemistry chapter 7 homework 7-10 and explanation of environmental issues.
NT Principles of Selling. Identification of the elements of the communication process between buyers and sellers. Examination of the legal regulations and ethical issues of organizations which affect salespeople. T Introductory Chemistry I. Designed for allied health students and for students who are not science majors. Introductory topics in chemistry are covered from a largely conceptual point of view.
This course meets a four-hour lab-science requirement for non-science majors Prerequisite: Basic laboratory experiments supporting theoretical principles presented in lecture will be included. This class will satisfy prerequisites for Health Science courses as well as fulfill 4 hours of General Education laboratory science.
Designed for non-science and allied health students. This course is designed to emphasize chemical equilibrium with respect to metal precipitation; phase diagrams; acid-base concepts; thermodynamics; kinetics; electrochemistry; nuclear chemistry; organic chemistry and polymer chemistry as it pertains to the corrosion field.
T General Chemistry I. High school chemistry is strongly recommended. T General Chemistry II. Sp, Su II T Organic Chemistry I. Emphasis is placed on organic synthesis and mechanisms.
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Includes study of covalent and ionic bonding, nomenclature, stereochemistry, structure and reactivity, reaction mechanisms, functional groups, and synthesis of simple molecules. T Organic Chemistry II. An introduction to those issues that help students be successful in higher education. Topics included are college policies and procedures, time management, study skills, goal setting, information technology, selecting a major, transferring, finances, health and wellness, and decision-making.
Strongly advised for all entering freshmen. Course meet 3 hours per day for 5 days or 3 hours per gary soto’s looking for work essay text for 5 weeks or any other combination that results in 15 hours in class activities. Examines factors that underlie learning, success, and personal development in higher education.
Topics covered include information processing, memory, strategic learning, self-regulation, goal setting, motivation, educational and career planning, and learning styles. Techniques of acct 504 case study 1 solution such as time management, listening and note taking, text marking, library and research skills, preparing for examinations, and utilizing learning resources are covered.
T News Photography I. Includes instructional camera and equipment operation and maintenance, film and plate developing and printing media. T Editing and Layout. Includes instruction in methods and techniques for gathering, processing and delivering news in professional manner. It concentrates on the three-part process of producing news stories: Prerequisite or concurrent enrollment in COMM T Intro to Advertising.
The focus of this course is on business productivity software applications and professional behavior in computing, including word processing, spreadsheets, databases, presentation graphics, and business-oriented utilization of the internet. T Programming Fundamentals I. Topics include software development methodology, data types, control structures, functions, arrays, and the mechanics of running, testing, and debugging.
This course assumes computer literacy. T Programming Fundamentals II. The course includes basic analysis of algorithms, searching and sorting techniques, and an introduction to software engineering processes. Students will apply techniques for testing and debugging software.
Topics include data structures including stacks, queues, linked lists, hash tables, trees, and graphssearching, sorting, recursion, and algorithmic analysis.
Programs will be implemented in an appropriate object oriented language. NT Industry Certification Preparation. NT Technical Customer Service. Includes acct 504 case study 1 solution of history and philosophy of games, the buy an essay cheap acct 504 case study 1 solution process, employee factors for success in the field, and current issues and practices in the game development industry.
It also provides an in-depth understanding of how switches operate and are implemented in the LAN environment for small and large networks. Scaling Networks ScaN covers the architecture, components, and operations of routers and switches in larger and more complex networks. Students learn how to configure routers and switches using advanced protocols. Students prepare for the CCNA certification exam. This course explores installation, yanel5855.000webhostapp.com and management of computer virtualization workstation and servers.
NT Implementing and Supporting Servers. Student must work on average 10 hours a week in the industry. NT Project Management Software. NT Linux Installation and Configuration. Includes Linux installation, basic administration, utilities and commands, upgrading, networking, security, and application installation.
Emphasizes hands-on setup, administration, and management of Linux. F ITSC
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