Madoff LLC Fraud Research Paper Example | Topics and Well Written Essays - 3000 words

Madoff LLC Fraud - Research Paper Example The author and the leader of the organization was Mr. Bernard Madoff who used to put away the cash for the speculative stock investments, foundations and well off individuals. It has additionally been discovered that the organization that had been situated in New York was the 23rd greatest market creator in the long stretch of October, 2008 on NASDAQ. It was clear that the organization took care of roughly 50 million offers for each day. The fundamental movement of the organization has been to deal with the requests that the online agents having a place with a couple of the greatest US organizations used to make, for example, the Citigroup Inc. also, General Electric. It is apparent that the organization has been the preeminent to motorize showcase making. In this sort of managing, the seller will in general perpetually purchase the stocks and sell them also. Madoff’s firm has likewise been the greatest to offer â€Å"payment for request flow† (Glovin and Scheer, 2011). Bernard Madoff never uncovered his budget reports and held back them under his sheltered guardianship. Further, it has been noticed that Madoff has likewise been one of the dynamic individuals from the NASDAQ Stock Market related leading group of governors just as the individual from NASDAQ’s official board of trustees and furthermore had been the Chairman of exchanging advisory group. It has been apparent that more noteworthy than 75% of the firm that has been possessed by Bernard Madoff, alongside Peter Madoff who is his sibling; were the main two people who were perceived on the administrative records, being the immediate proprietors and the official officials. The other relatives working for Madoff has been Peter Madoff’s little girl named Shana filling in as consistence lawyer. Children of Bernard Madoff in particular Mark and Andrew, and Charles Weiner were in the exchanging area. Andrew put his assets in the organization, anyway he was halted from doing as such by Mark in the year 2001 (Glovin and Scheer, 2011). The organization utilized the various advertising strategies to draw the clients and accordingly animating another period where electronic exchanging was of need. The organization has been a profoundly gainful security firm tapping tremendous volume of the stock exchanges from the Big Boards. The organization during its underlying days used to manage the Over-The-Counter alongside Pure-Brokerage-Pink Sheets exchanges. It was a direct result of the Rule 390, the organization had the option to exchange NYSE stocks. To change the execution rehearses, the organization needed to use the Cincinnati Stock Exchange. It has been apparent that among the five dealers, Madoff has been one of them who had been engaged with the making of the NASDAQ. It was noticed that the company’s spread was very grand. It began as a venture warning firm. It has been noticed that the organization had not been recorded in the stock trades till 2006. It tends to be expressed that as far as the US Securities continuously 2000, Madoff Securities had been effective at turning into the top brokers and had in estimation $300 million of advantages (De La Merced, 2008). Three stories were involved by the matter of Lipstick Building. The seventeenth floor having a place with Lipstick Building was office of Bernard Madoff that had in estimation of under 24 of the staffs. It has been discovered that solitary a couple of the workers were permitted to go into that building. The floor was named as the fence investments floor (Henriques and Berenson, 2008).â

Porter Five Force Essay Example for Free

Doorman Five Force Essay Food administrations (high) Dealing intensity of providers: low. Food is an ease industry; there is just a little value distinction between various providers. The providers need to sell their crude material ought to acknowledge the showcasing cost. Bartering intensity of purchasers: low The purchasers can choose to pick a less expensive food in light of the fact that there is such a significant number of food administration they can pick, the industry should build up a sensible cost. Danger of new participants: medium Individuals like to attempt new food. Yet, in the event that the business has their own fixed clients, and making their own cooking style, the new contestants won't have a major participant to them. Danger of substitutes: high The food can be supplanted by another better food if the individuals like. It isn't necessities to eat just a single sort of food. There must to be some equivalent cooking style in various brand, for example, McDonald’s with KFC. Industry contenders: high Food administration is very advance in our life, there is numerous new food contestants around us, individuals consistently prefer to attempt distinctive food. General product (low) Dealing intensity of providers: low The general product as a main situation to sell the items, therefore, providers power is low. Providers barely influence the industry’s benefit. Bartering intensity of purchasers: high The general product gets well known, and we have a ton of marked grocery store. Purchasers can have substantially more decision between various general stores; they can contrast the cost with pick a modest one. Danger of new participants: low General product cost is high so before passage this industry the participants need parcels venture. Numerous grocery stores previously marked so the new contestants scarcely to danger the former one. Danger of substitutes: low or medium There are may be many shopping way, as web based shopping. Be that as it may, general product is the important piece of people’s life, and furthermore their distinctive sort of product is the key factor to win. Industry competitorsï ¼Å¡high The brand is different in this industry, they need marking their own store to fortify the impression of individuals.

a gcal september

a gcal september i have a general color coding scheme: green are classes. theyre pretty much the only things ive been putting on my calendar for the past three years. light blue are things that are interesting, but not mandatory. i may or may not go to them based on various things like how hosed i am, scheduling conflicts, or randomly changing my mind. blue are mandatory, or important events that im committing to (i.e. not planning on flaking, in contrast with light blue). yellow are action items for myself, or retroactive descriptions for what i did for a block of time (more on retroaction in a bit). red are physical things like going to the gym or running. as you can see i need to work on adding more of these i use gcal constantly, in stark contrast to the last three years where i really only used it to record classes. i frequently check it, because i know that im the type to forget events or things i have to do. i use it both proactively  and reactively: ill add events to gcal as soon as i become aware of them, and ill also make action items for me to do in the future. this has helped me go to more interesting events this semester (and not forget them), and has made me more productive in general. using gcal is processual. events always get shuffled around or moved back, especially when it comes to action items (yellow events). moving yellow events back isnt necessarily a bad thing: every time i push it back, im aware of it through the physical action of clicking and dragging it forwards in time, whereas previously i would have just shrugged and told myself, oh well, or not even noticed it at all. events get filled out as the day goes on i dont plan too far ahead in the future. for example, heres a screenshot of this week, which is relatively empty: i also will retroactively edit the past to more accurately reflect things that i did (because things never go exactly the way you want to). in this way, the gcal becomes a more accurate life log of what i did at a particular point in time and when, as opposed to a list of mandatory events. i am so, so very hosed. school stress is very real. job stress is very real. 01 but, fortunately, my mental health has been pretty good, through a combination of taking better care of myself and feeling like i have actual emstructure /emin my life for getting things done now. bonus: a playlist of september Post Tagged #gcal #i feel like changing some of the colors so stay tuned for that #productivity #semester schedule but, fortunately, my mental health has been pretty good, through a combination of taking better care of myself and feeling like i have actual structure  in my life for getting things done now. back to text ?

The Great Chicago Fire - 983 Words

On Sunday, October 18, 1871 the largest fire Chicago has ever seen broke out. Hundreds died and thousands of homes were annihilated. Devistation towered over the city, ashes floated gracefully through the air as bodies, houses and cherished items burned. People ran in fear, holding their young, crying for the gone, searching for saftey. Searching for life. Searching for hope. The past few weeks had been hot, dry, and rainless. A drought. Rain had not fallen for three months. Though, despite the drought, the O’Leary family had been having an exceptional October. The O’Leary family consisted of Mrs. O’Leary, her husband and 5 children. Mr. O’Leary worked as a laborer, as Mrs. O’Leary kept with the cows and the children. The†¦show more content†¦The mayor made a drastic decision to set the prisoners free to keep them safe from the fire as well. So, they were released into the midst of the burning streets. Albeit, the police though t the prisoners would run and seek shelter. . . that is quiet the opposite. The prisoners rushed into the streets and begin smashing windows of abandon buisnesses and homes, looting them of their goods. Just as everyone thought the fire was dying down and would no longer spread, the wind picked up, and the fire spread, causing it to head farther northward. Then, something terrible happened. Fire Devils. Fire Devils are whirls of air which send burning wood and such things flying through the air, and in this case, across a river. Not good. Everything seemd hopeless. This was impossible for humans to fix or cure, the fire was too out of control. There was only one thing that could tame is massive beast; rain. At 11 o’clock Monday night the sky began to rain. A light drizzle at first, but as the night went on, the rain became harder. Things were looking up for the buring city of Chicago. It continued to rain the rest of Monday night. Finally, in the dim light of Tues day, the fire stopped. The fire killed more than 300 people and destroyed more than 17,500 buildings. Two million dollars worth of damage was done. Some buildings that were destroyed were: The Chicago Tribune buildings, great hotels, and many wonderful businesses throughout the town. Even the courthouseShow MoreRelated Great Chicago Fire Essay1788 Words   |  8 PagesGreat Chicago Fire I have no passion or desire to write about a thunderous destruction of a city or the death of hundreds of people. Yes, I have no connection to this topic, besides my home being 30 minutes from downtown Chicago, but that does not mean that this fire does not pertain to me or anyone who lives in a completely different state for that matter. So, just because I have never experienced a disaster of this magnitude does not mean that my lips should stay shut regarding the topicRead MoreThe Great Chicago Fire of 18711752 Words   |  8 PagesThe Great Chicago Fire was a major milestone in the city’s history. The fire started on October 8th, 1871 and did not end until October 10th, 1871. People never saw this fire coming which might have made it even worse. The only reason it spread so far was because everything was made out of wood, the ground was parched and the wind was blowing that night; the reason it stopped was because it had started raining. Although the fire destroyed most of the city, it was a positive turning point in historyRead More The Great Chicago Fire of 1871 Essay1465 Words   |  6 Pages  Ã‚  Ã‚  Ã‚  Ã‚  The Great Chicago Fire of 1871 was one of the largest disasters in American history. Practically overnight the great city of Chicago was destroyed. Before the fire there was a large drought causing everything to be dry and flammable, then a fire broke out in the O’Leary’s barn and spread throughout the city. Many attempts were made to put out the fire but there were too many errors and problems in the beginning. After the fire many people were left homeless and had to help build their city againRead MoreThe Great Chicago Fire By Robert Cromie1470 Words   |  6 PagesThe Great Chicago Fire was a historical narrative written by Robert Cromie in 1958, a little less than 100 years after the fire took place. Robert Cromie had many accomplishments to be proud of, since he was a war correspondent, a sports journalist, a col umnist, a book editor/author, and a radio and television host. His radio and television shows were about books and authors, and they gained him numerous writing and broadcasting awards. In 1936, he joined the Chicago Tribune staff as a writer (Struzzi)Read MoreAdvocate Illinois Masonic s Life Of Rebuilding Post The Great Chicago Fire866 Words   |  4 PagesIntroduction Advocate Illinois Masonic has a rich history in how it became the hospital it is today. Before it was called Illinois Masonic, it was Chicago Union Hospital. The Union Hospital was organized during the time of rebuilding post the great Chicago fire in 1901. Belden Avenue Baptist Church Steadfast Sunday School organized the union hospital. Amongst the board members of the hospital were some Masons who formed an association for the purpose of providing free medical and surgical treatmentRead MoreGreat Chicago Fire Of 19101690 Words   |  7 PagesGreat Chicago Fire in 1871; â€Å"Big Burn† the Great Fire of 1910; Miramichi Fire; Oakland Firestorm of 1991; Cloquet Fire; Yellowstone s Summer of Fire ; California s Cedar Fire of 2003; 2004 Taylor Complex Fire; Great Hinckley Fire of 1894; and the 2007 California wildfires (Nelson, 2013). In October 2003, San Diego experienced the Cedar Fire that claimed 273,246 acres, 2,820 structures, and 15 lives (CAL FIRE, 2015). It gained the moniker, â€Å"The Hundred Year Fire† because another fire of its magnitudeRead MoreDatabase Security, Recovery And Emergency1391 Words   |  6 Pagesdisasters. Then again, fire, risky materials, digital assaults and security dangers can be considered as man-made calamities which hurt the information inside of the organization. Background and Significance As far as a disaster are concerned we have seen many namely the Tsunami in Asia, Japan ,the man made include the Chernobyl reactor blast . But some times there are disaster like the Great Chicago fire which still carries speculation on its origin. The Great Chicago Fire took place on SundayRead MoreEssay about The Chicago Fire Of 1871544 Words   |  3 Pages The Chicago Fire of 1871 nbsp;nbsp;nbsp;nbsp;nbsp;The summer of 1871 had been an unusually dry one in Chicago. Between July and October, only 5 inches of rain fell. In addition to twenty-seven fires in the first week of October, on Saturday night, October 7, a blaze broke out in a planning mill on the West Side and destroyed almost every building in a four block area before it was brought under control Sunday morning. They lost a hose and other fire-fighting equipment, including one of seventeenRead MoreDid Mrs. O. Leary ´s Cow Really Start the Chicago Fire?1250 Words   |  5 Pagesreally start the Chicago fire? Some might say that the cow did start the fire, but there are other theories that disprove this theory. The Chicago fire happened in 1871. It was a catastrophic day in Chicago. Even though it was catastrophic and did some really bad things, it also led to industrialization in Chicago, and made Chicago what it is today. Without the fire Chicago might not be the metropolis it is today. What is the Great Chicago Fire? The fire started on October 8, 1871 (Chicago HistoricalRead MoreBoston Fire And Chicago Fire1611 Words   |  7 Pages27, 1678 the first fire engine company went into service with its captain Thomas Atkins. In 1736 Benjamin Franklin established the Union Fire Company in Philadelphia. George Washington was a volunteer firefighter in Alexandria, Virginia. Simple fun facts. Since the beginning of America’s independence firefighting has played a huge role in our history Surprisingly, the name Chicago Fire has a plethora of meanings. There is the Chicago Fire American drama series, Chicago Fire professional soccer

Hsm310 Hipaa Assignment Free Essays

| You Decide| Activity| Assignment Responses| Part I| From the Chief Compliance Officer (CCO) perspective on HIPAA, contemplate the three basic areas which HIT professionals must be most concerned with are: (1) Privacy Rules (2) Security Rules, and (3) Standardized transaction code sets| Write a paragraph on each of the 3 critical areas of HIPAA for a training session of your staff. Explain what they are, why they are important and how they impact staff duties and the organization. | HIPAA Rules(1)Privacy Rules: According to the U. We will write a custom essay sample on Hsm310 Hipaa Assignment or any similar topic only for you Order Now S Department of Health and Human Services (HHS), the HIPAA Privacy Rule establishes national standards to protect individuals’ medical records and other personal health information and applies to health plans, health care clearinghouses, and those health care providers that conduct certain health care transactions electronically. It’s important because the Rule requires appropriate safeguards to protect the privacy of personal health information, and sets limits and conditions on the uses and disclosures that may be made of such information without patient authorization. This rule impacts the staff by: Not sharing the information with others who have no need to know, including co-workers, family members or friends, minimizing opportunities for patient information to be overheard by others, never sharing passwords, disposing of information containing PHI properly such as shredding paper files(2)Security Rules: The HIPAA Security Rule establishes national standards to protect individuals’ electronic personal health information that is created, received, used, or maintained by a covered entity. The Security Rule is important because it requires appropriate administrative, physical and technical safeguards to ensure the confidentiality, integrity, and security of electronic protected health information. It impacts the organization by forcing the healthcare industry to adopt uniform electronic transaction standards for Healthcare information, . (3)Standardized transaction code sets rules: This rule is designed to improve claims and management revenue cycle. It important because it helps save physicians thousands of dollars annually by using the standard transactions. It impacts the organization because some health insurers still have not adopted all of the standard transactions and because of the inconsistency it creates a burden for physician practices| Part II| Leading experts in HIPAA implementation agree that the first step toward HIPAA compliance is to Inventory the organization’s data| Fill out the attached HIPAA inventory form for your organization. List the various departments from where you have retrieved data. Indicate how the data will be used. | Department HIPAA Inventory (1) Health Information Management Services: a. A critical issue would be who can and cannot have access to health information b. Having only access at a specific time frame. For instance, only Monday- Friday between 8 and 4, but to patients only. (2) Clinical Nursing Services: c. A critical issue concerning Clinical Nursing Services is the staffing. The staffing effects patient safety and quality care. d. The issue can be addressed by cutting spending for other personnel, such as unlicensed caregivers, housekeepers, and other support staff. The amount of non-nursing work performed by RNs in inpatient units could increase, and investments in medical technology and facilities to improve the quality of care could be deferred. (3) Credit Department: e. A critical issue would be hospitals continue to face volume declines, which negatively impact the bottom line. f. Since patient experience impacts the bottom line, with the increase in consumer savvy patients and the emergence of ratings sites, recognition programs, and other efforts, the issue can be addressed by incorporating pay-for-performance programs based on satisfaction outcomes as part of their financial arrangements. This should make the financial implications greater than ever. According to â€Å"healthcare industry news† An increasing amount of research and writing has been done on the subject, offering healthcare managers an â€Å"evidence-based† case for improving the service encounter. | Part III| In a modern US hospital, the individual responsible for assembling a HIPAA implementation team generally holds the title  Chief Compliance Officer, with the Chief Information Officer (CIO) in the primary role of electronic communication, and all data compliance. The CCO assures the CIO and HIMS Director that they may in fact release private health information (PHI) for TPO with a written authorization. What is TPO and why is the CCO correct under HIPAA? | Operational Activities and HIPAATreatment (T) is when a health care professional provides, coordinates or manages the health care services of one or more providers. Payment (P) means the activities we perform to get reimbursed for the health care services we have provided. Operations (O): include activities that ensure our effective business operations. These include, conducting quality assessment and improvement activities, reviewing the competence or qualifications of health care professionals, evaluating practitioner and provider performance, etc The CCO is correct under HIPAA because The HIPAA Privacy Rule permits a health care provider to disclose protected health information about an individual, without the individual’s authorization, to another health care provider for that provider’s treatment of the individual. | Fill in the areas required to complete the assignment questions above Works Cited Health Information Privacy. (n. d. ). Retrieved December 2011, from http://www. hhs. gov/ocr/privacy/hipaa/administrative/securityrule/index. html Hospital Impact. (n. d. ). Retrieved December 2011, from http://www. hospitalimpact. org/index. php/2011/12/01/p3571 Hospital Nurse Staffing and Quality of care. (n. d. ). Retrieved December 2011, from http://www. ahrq. gov/research/nursestaffing/nursestaff. htm#Strategies How to cite Hsm310 Hipaa Assignment, Papers

Importance of Internal Controls-Free-Samples-Myassignmenthelp.com

Question: Discuss about the Concept of Internal Control Persisting in an Organization. Answer: Introduction This particular study focuses upon the concept of internal control persisting in an organization. Internal control essentially refers to the set of controls that have been established in an organization in order to enable the organization to achieve its objectives in terms of efficiency and effectiveness pertaining to the operations of the business. Internal controls review and recheck the quality of financial reporting and also make sure whether they comply with the laid down policies and regulations. In more simple terms any control that is implemented in the organization in order to mitigate risk falls under the purview of internal controls. In this particular study the importance of implementing internal controls in an organization and how the implemented controls have helped the organization in achieving the company goals have been discussed. Literature Review Internal Control Concept and Components Internal control refers to the control that has been established inside an organization in order to strengthen its operational activities and improve the quality of regular day to day proceedings of business. An internal control in general acts as a catalyst that is it improves or influences the already implemented positive policies or regulations of an organization. For instance a successful implementation of internal control lies in segregation of duties. Segregation of duties in an organization is very important. For example a particular employee who is responsible for receiving cash from customers should not also be delegated with the task of recording them in the books. A different employee steps in for handling such a responsibility and therefore it is at this point that the internal control of segregation of duties has been established. Other duties that fall under the principle of internal control are utilization of technological controls, maintenance of records and conductin g independent regular reviews. These principles of internal control therefore are the reference points of the management for establishing and implementing procedures for protecting the assets of the company (Hammersley, Myers Zhou, 2012). The components of internal control include Control Environment; Information and Communication; Control Activities; Monitoring; and Risk Assessment. Control Environment refers to that component of internal control which determines the pitch of the organization and instills awareness about such control among the employees. It lays the basic structure for all other components of internal control. Information and Communication refers to the processes and systems that help in identifying, capturing and exchanging information in a structured and framed way so as to support the employees in carrying out their responsibilities in a proper way. Control Activities refer to that component of internal control which establishes a set of regulations and policies for ensuring the execution of the directives set by the management. Lastly Monitoring refers to the processes that are required for the purpose of assessing the quality of the internal control established in the organization over time. The above mentioned components of internal control make the entire process easy to understand as well as implement (Hermanson, Smith, Stephens, 2012). Benefits of implementing Internal Control Internal controls not only increase the efficiency of an organization but also simplify the work done by employees by setting clear goals and by continuously monitoring and reviewing the quality of the procedure in which the desired results are obtained. However the major benefits of implementing Internal Control in an organization are that they help in preventing fraud especially in the financial statements of an organization; they also help in preventing errors in preparing the financial statements; spotting the errors in the financial statements is also facilitated by the implementation of internal controls; internal controls also result in reduced lawsuit and insurance claims. Internal control prevents fraud by segregating the duties of the employees. For instance internal control of a bank may require an employee collecting the cheques for cash withdrawal by customers and another employee authorizing those withdrawals thus mitigating the chances of fraudulent activity. Internal controls not only help in preventing fraud but also prevent the occurrence of errors in business. Reviews at periodic intervals and surprise tests of the quality of the finished products help in preventing errors. Implementation of internal control in order to ensure that all the transactions that take place inside an organization are authorized also play an important role in preventing errors. Implementation of proper internal control also help in establishing clear, concise and defined guidelines in relation to the ethical conduct and other management implemented policies and regulations of the organization. This help in reducing the risk of lawsuits and costly insurance claims. Essentially the internal controls ensure welfare of the employees. Internal controls also help to make the financial statements error free. They mitigate the common occurrences of errors in the financial statements like misappropriation of assets and material misstatements (Vijayakumar Nagaraja, 2012). Internal Controls an aid to the external auditors An external auditor who has no internal knowledge about the inner operation of an organization obtains great help from the internal controls that are accurately implemented within the organization. An organization that has proper internal control implemented within it will automatically generate certain features that will help an external auditor to assess the organization. One of these features are creation of an ethical code within the organization. The employees of the organization communicate with each other honestly and with integrity. Each of the employees would be competent enough to manage their own task and their dependence on management would be minimized. There would be periodic training sessions and workshops that would keep the employees updated and at par with the technical improvements or implementations within the organization. In addition to all these features the major area where the internal control helps the external auditor is the integrity of the financial state ments. A properly implemented internal control would allow an external auditor to spot errors like material misstatements in the books of accounts with much ease. With the introduction of technology in the industries, the companies have become much more exposed to fraud. For instance backing up of data in a computerized system not only increases the risk of losing the data but also the risk of hacking the crucial information from the system by an imposter increases. An accurate internal control like password protected portals and regular backing up of data would help an external auditor to work more easily (Yee et al., 2017). The internal auditors within an organization develop a risk assessment plan in order to mitigate the risks related to the preparation of the financial statements. Risk related to the occurrence of material misstatement or fraud in the books of accounts if identified by the internal auditors, they develop internal control in order to reduce the risk. Surprise review of the financial statements and the fixation of the minimum amount of materiality are some of the internal controls adopted by the internal auditors. These implementation of internal controls help an external auditor to execute his job with much ease. According to ISA 315, an internal auditor can be of great help to an external auditor provided that he carries out his work with utmost sincerity and care Feizizadeh, 2012).. For instance Skoda Minotti an auditing firm was able to find out fraud by performing risk assessment procedures in a scrap industry firm which was its client. The implementation of a proper set of internal control by the audit team helped the company to finally identify the person responsible for the disparity in the books of accounts ("Skoda Minotti Fraud After an Internal Control Assessment", 2017). Another instance is when a public company required help in order to implement the 2013 COSO Framework hired a consultancy firm named Accounting Business Consultants. The auditing team after proper scrutiny of the situations prevailing in the company provided proper guidance and leadership in implementing proper internal controls that helped the company in identifying the exact irregularities that hampered business ("Internal Controls Case Study | Audit Services in Northeast", 2017). Limitations of Internal control There are certain limitations that come along with the implementation of internal control within an organization. These are management override, lack of monitoring due to staff turnover, collusion and limited judgment. Management override refers to the manipulation of the prescribed policies and procedures by a high level official of the management in order to satisfy his personal needs. Such an action will never let an implemented internal control reach its desired objective. Another important limitation of internal control is the lack of monitoring. The controls implemented have to be monitored on a regular basis so as to check whether any disparity or irregularity has occurred in its obtained results. But this is not always achieved due to fact that the staff delegated with the responsibility to perform the task does not turn up or lack interest to do the job. Collusion refers to a form of fraud that may be done a group of imposters within the organization. A group of people together may manipulate the books of accounting statements in such a way that the internal control will never be able to identify the disparity. The only solution left in that case is external audit. Lastly quick judgment refers to the fact that internal controls are essentially decisions taken by the management under pressure to find out the loopholes in the company within a given time period. Thus the entire process is based on human judgment that is limited with the information currently available (Li et al., 2012). Conclusion Thus from the above study it can be understood that internal controls are very effective and efficient in identifying the irregularities or fraud that otherwise cannot be identified. An internal auditor after proper scrutiny determines the internal controls that are to be implemented within an organization and wait for the controls to come up with the solutions. It is advisable by every financial regulator to implement internal control within an organization. Though there are certain limitations of these controls but most of them are due to carelessness or lack of interest on the part of the management or employees. Therefore an organization that is really interested to make its operations error free should implement internal controls. References Feizizadeh, A. (2012). Strengthening internal audit effectiveness. Indian Journal of Science and Technology, 5(5), 2777-2778. Hammersley, J. S., Myers, L. A., Zhou, J. (2012). The failure to remediate previously disclosed material weaknesses in internal controls. Auditing: A Journal of Practice Theory, 31(2), 73-111. Hermanson, D. R., Smith, J. L., Stephens, N. M. (2012). How effective are organizations' internal controls? Insights into specific internal control elements. Current Issues in Auditing, 6(1), A31-A50. Internal Controls Case Study | Audit Services in Northeast. (2017). Abcpas.com. Retrieved 30 October 2017, from https://www.abcpas.com/case-study-sixteen.htm Li, C., Peters, G. F., Richardson, V. J., Weidenmier Watson, M. (2012). The consequences of information technology control weaknesses on management information systems: The case of sarbanes-oxley internal control reports. Mis Quarterly, 36(1). Skoda Minotti Fraud After an Internal Control Assessment. (2017). skodaminotti.com. Retrieved 30 October 2017, from https://cpa.skodaminotti.com/fraud-after-an-internal-control-assessment Vijayakumar, A. N., Nagaraja, N. (2012). Internal Control Systems: Effectiveness of Internal Audit in Risk Management at Public Sector Enterprises. BVIMR Management Edge, 5(1). Yee, C. S., Sujan, A., James, K., Leung, J. K. (2017). Perceptions of Singaporean internal audit customers regarding the role and effectiveness of internal audit. Asian Journal of Business and Accounting, 1(2), 147-174.

Vidofnir, the cock Essay Example

Vidofnir, the cock Essay Example Vidofnir, the cock Paper Vidofnir, the cock Paper Norse, Teutonic, or Scandinavian mythology is the collective myths of Sweden, Denmark, Norway and Iceland. Norse myths were brought into being during the Viking era, which lasted from 1070 A. D. to 1780 A. D. Our main sources of these myths come from the Icelandic Eddas, including the Prose (Younger) and the Poetic (Elder). The Poetic Edda is comprised of thirty-five poems. The Volsunga saga and the Nibelungenlied are also significant sources. The lack of much further information was the direct result of Christian Termination (Cherry, Intro) Scandinavian mythology holds interesting parallels to other early religions and has strongly influenced modern literature. One of the most important elements to any myth or form of religion is to explain how the world came into being. In the beginning, there was Ginnungagap or yawning emptiness That lay between the realms of fire and ice. As the warm air from the south met the north the ice of Ginnungagap was melted forming Ymir, the frost giant, and Audhumla, the primeval cow, from whom flowed four rivers of milk. From Ymirs armpit came the sweat that formed the frost giants. Audhumla began to lick the ice and uncovered Buri, the ancestor of the gods in three days. Buri had a son named Bor whom married a frost giantess. From that union, Odin, Vili, and Ve were born. Growing tired of Ymirs brutality and the growing band of frost giants, Odin, Vili, and Ve took up arms and slew Ymir and all the frost giants, excluding Bergelmir and his wife who fled across the sea. Odin and his brothers then threw the corpse of Ymir into Ginnungagap. Ymirs flesh became the earth, his unbroken bones mountains, his teeth and jaws rocks and boulders, his blood rivers, lakes, and the sea, and his skull the sky held at the corners by four dwarfs. Sparks were used to make the sun, the moon and the stars. From Ymirs flesh also the light elves that were placed in Alfheim. Odin Vili and Ve came upon two beautiful fallen trees, an Ash and an Elm. Odin gave them soul; Vili gave them emotion and intelligence; Ve gave them the ability to see and hear. They became the First Humans, Ask and Embla. The gods gave them Midgard. Angered by Mundilfaris comparison of his children to the sun and the moon, Odin made them into constellations to guide the actual heavenly bodies. This creation myth has strong relation to that of Babylon when Mardok the champion slew Tiamat to form the universe(Ultimate Encyclopedia of mythology 183 186 195 253) The firmament of the nine realms in Scandinavian mythology was Yggdrassil, meaning, and dreadful mount It was the cosmic ash tree (Ultimate Encyclopedia of mythology 252) Its Name is a reference either to the gallows or to Odins horse Odin did hang himself for nine nights in order to learn wisdom. Yggdrasils three roots descended into the nine worlds. However there seems to be much speculation of how they lay. Three roots spread three ways Under the ash Yggdrasil: Hel is under the first, Frost Giants under the second, Mankind below the last (The Elder Edda 66) However, in The Ultimate Encyclopedia of Mythology it seems to be described somewhat like this: Asgard, the stronghold of the gods lay on the first root. Along with Asgard were Vanaheim, the home of the Vanir, and the Well of Urd, the meeting place for the Gods. Muspelheim, the land of fire, and Nifleheim, place of the dead lay upon the second root; that Nidhogg the dragon gnawed on. The hardships endured by Yggdrasil Are more than men can dream of: Harts Bite the Twigs, the trunk rots, Niddhogg gnaws at the roots. (The Elder Edda 67) Jotunheim, the land of the giants, lay upon the third root, also upon it was, Midgard, the home of humans. Also upon that root lay the well of Mimir, the source of all wisdom. The rainbow bridge, Bifrost connected Asgard to Midgard. Upon the high branches of Yggdrasil, Ratatosk, the messenger squirrel dwelled with Vidofnir, the cock. The cause of this variant in texts seems to be elusive, yet we must consider that the Elder Edda is a poetic source with simplified information, while The Ultimate Encyclopedia of Mythology is a compilation of many texts. It would be safe to think that both are correct by the varying stories of Scandinavian Mythology. I am called Grim, I am called Traveler, Warrior and Helmet-Wearer, Agreeable, Third, Thud and Ud, High-One and Hel-Blinder Broad-Hat, Broad-Beard, Boat-Lord, Rider, All-Father, Death-Father, Father of Victory (The words of Odin in The Lay of Grimnir) (The Elder Edda 69) By many other names is the All-Father called, yet it would be rude to continue the passage too far. Like Zeus Odin was the sky father He is a strange and solemn figure, always aloof He eats nothing while other gods feasted Odin pondered what thought and memory taught him. (Hamilton 308) He was responsible for postponing Ragnarok for as long as possible.

Latin Death Words - Say Youre Dead

Latin Death Words - Say Youre Dead Here are some expressions from Classical Latin dealing with death. In general, the infinitives need to be conjugated. [The infinitive is like the English form of the verb with to in front of it, as in to die, to kick the bucket or to push up daisies. Conjugation here refers to putting the proper ending on the verb, depending on who is doing the dying. In Latin this involves more than adding or removing a final s as we do in English to change he dies to they die or she pushes up daisies to you push up daisies.] Leave This Life If you want to refer to someones departure from life, you could use a conjugated version of one of the following phrases: [(de) vita] decedere(ex) vita excedereex vita abiremortem obirede vita exirede (ex) vita migrare Give Up the Ghost In Latin you can give up the ghost by saying: animam edere or efflareextremum vitae spiritum edere Before Ones Time Someone who dies before his time dies in these ways: mature decederesubita morte exstinguimors immatura or praematura Suicide Committing suicide can be done in a variety of ways. Here are Latin expressions connoting self-inflicted death. mortem sibi consciscerese vita privarevitae finem facere Suicide by Poison Taking poison for suicide: veneno sibi mortem consciscerepoculum mortis exhaurirepoculum mortiferum exhaurire Violent Murder Killing someone violently: plagam extremam infligereplagam mortiferam infligere Noble Suicide A patriotic Roman death might be described using the following: mortem occumbere pro patriasanguinem suum pro patria effunderevitam profundere pro patriase morti offerre pro salute patriae Source C. Meissners Latin Phrase Book

Human Morals Essay Example | Topics and Well Written Essays - 5500 words

Human Morals - Essay Example The paper tells that people have moral values – this is a universal maxim. However, philosopher, thinkers and scholars differ in their opinion on the history and origin of human morals. While some like Karl Marx believe that morality is a product of capitalism, Stankov contends that man’s nature acquired a moral sense in pre-historic times. Debates and discussions continue with the proponents and opponents presenting their arguments. Different religious groups also have their own stand on the origins of human morals. For instance, Christianity believes that morality has been endowed by God in the form of Ten Commandments. Even though morals are natural and spontaneous, with time and as situations changed, certain modifications have been made based on the religious and cultural affiliations, to help people cope with the changed environment. However, human morals are basically innate and universal because if they were not innate they would not be spontaneous, and some mor als would not be universally accepted by every society, culture and religion. Morals are the values that are concerned with the principles or rules of right conduct or the distinction between right and wrong. Morals are concerned with the judgment of the goodness or badness of human character and action. This implies that virtuous deeds are those that conform to standards of what is right or just in behavior. Moral behavior is defined as the action of a person who sympathetically takes into account the impact of his action on others. (Ayala, 2010). Moral beliefs are the beliefs that one has about how to live life when one takes a sympathetic view of how the person’s life and decisions impact others. However, moral beliefs and values, the moral standards or morality have changed with time. It also depends upon individual environment, individual experience, upon religions and upon the cultural environment that one grows up in. Morals are natural and morality is the expression o f man’s innermost character (Johnston, 1916). Morals are spontaneous, honest and straightforward; they are traditional and universal. Humans and morals Human conduct involves not just consciousness but self-consciousness. Human are the only moral beings endowed with the mind and reasons, endowed with consciousness and self-consciousness, with personality, free-will and conscience (Stankov, n.d.). This implies that all humans possess moral strength – they are thinkers, workers and creators, responsible for the harmony of the world. Stankov states that since the formation of the homo sapiens in prehistoric times, man’s nature acquired a moral sense. No other creature is responsible for all its deeds and humans are held responsible because they have been endowed with the moral sense. Marxism treats consciousness as a derivative of the material process. However, attributes such as hatred, selfishness and violence on the one hand and loving, caring and fellow-feeling on the other, constitute the moral sphere and these are independent of the material process (Patnaik, 1995). The material sphere is also important for the human existence but it has no connection with the spiritual reality. Marx believes that the moral history of humankind has no parameters but is a derivative of the material history. The human species possesses moral as well as physical structures both of which are essential to satisfy its needs. The psychic structure is the starting point of the moral evolution. Nietzsche believes that are no absolute morals and there are no moral systems that humans need to abide by. This implies that he does not believe in any moral system and the strong can overpower the weak by any system. He states in the Genealogy of Morals that there are no moral codes of conduct; there are no values or actions that are moral (Nietzsche, 2009). People interpret them as good or bad, moral or immoral. This view implies that human morals are not internal and that they do not drive or guide an individual from performing or not performing any act. It also

Dialogue between Two Women Essay Example | Topics and Well Written Essays - 750 words

Dialogue between Two Women - Essay Example One major difference between the two centuries is the industrial revolution that changed the whole social dynamics of the world. Flora: But it has changed. Nowadays seeking a profession for a woman is not taboo. But most of the professions that women get areas housemaids or if they are good at reading and writing, they can be teachers or they can become novelists like me. Jane: Well, that sounds nice, even though your century seems more open, but still women are not equal to men in social dynamics. I don’t know about the specific roles in your society but here in the eighteenth century, we women, usually after the age of 23, wait for their prince charming to knock at their doorstep. We have to show shyness and have to act delicate, that attracts men and we can get married. Flora: I understand but here in my century, times have slightly changed. Many women professionals (mostly artists) are stepping up to the challenge. We don’t necessarily have to get married and think about children only. A woman who now seeks a career and lives life on their own terms are now looked upon by many women. You were born in the romantic era, where the romance was in full swing, the typical romance where the man takes the initiative and takes the lead. I am born in the Victorian era where women rulers are looked upon. Jane: Even though women’s roles in your time are more liberal but I would cling to the modesty of my 18th century. There are no restrictions on women in choosing the profession and earning a living for themselves but the Victorian era makes them the ruler which is somewhat of an unknown territory. At times it does feel alluring but I have my reservations. Flora: I enjoy the liberty and choices my century has given me. We are more independent and are more involved in the social dynamics.

Multiple Objects Tracking Via Collaborative Background Subtraction Computer Science Essay

Multiple Objects Tracking Via Collaborative Background Subtraction Computer Science Essay Multiple Objects Tracking Via Collaborative Background Subtraction. Object tracking system is a group of integrated modern technology working together to achieve certain of purpose like monitoring, tracking moving object such as vehicle. The main purpose of the object tracking is to achieve monitoring purpose such surveillance in restricted area, providing information about moving vehicle located at road to Intelligent Traffic System and traffic monitoring. This project discusses the development of the object tracking system and the idea of this system is based on vision system available on current market. For this object tracking system, user can monitor and track moving object such as vehicle where the vision system been placed. Software MATLAB is used to program algorithm like detecting and tracking moving object where the vision system is placed and display moving object image for user. TABLE OF CONTENTS Page TITLE DECLARATION i ABSTRACT ii ABSTRAK iii TABLE OF CONTENTS iv LIST OF TABLES vii LIST OF FIGURE viii LIST OF ABBREVIATIONS ix LIST OF TABLES Table No. Description Page Table 4.1: Summarize of three experiment conduct previously. 17 LIST OF FIGURES Page Figure 2.1: Example of Median Filtering, value of current pixel will replaced using new median value 5 Figure 2.2: Normal presentation of a straight line 7 Figure 3.1: Relationship between webcam, MATLAB and GUI 11 Figure 3.2: Flow of work for vehicle tracking system 12 Figure 4.1: Logitech Quickcam Pro 4000 Image 14 Figure 4.2: Image captured for YCbCr return color space 15 Figure 4.3: Image captured for grayscale return color space 16 Figure 4.4: Image captured for grayscale return color space 17 Figure 5.1: Example of frame differencing 23 Figure 5.2: Memory of cache been flush 24 Figure 5.3: GUI window layout design 25 Figure 6.1: Display figure when there is no moving object 28 Figure 6.2: Moving curtain cause by wind 28 Figure 6.3: Moving stand fan motion. Frame start from up to bottom and left to right. 31 LIST OF ABBREVIATIONS CCD Charge-couple Device FPS Frames per Second GUI Graphical User Interface ID Identification Number USB Universal Serial Bus VGA Video Graphics Array CHAPTER 1 INTRODUCTION Overview Object tracking system is defined as a real time vision system which is capable to perform desired surveillance task without human supervision (Nguyen, K. et al., 2002). Besides that, object tracking system is able to detect object which is moving in street such as vehicles or pedestrian without human assistance. Furthermore, an object tracking system may also send amount of vehicle which is moving in desire area to assist data collection for Intelligent Transportation System (R. Reulke et al., 2002). This tracking system may also have the abilities to resist with environmental changes such as shadow of surrounding building or even slow moving vehicles. Therefore, a quick response for vision fields such as real time street monitoring system which are able to perform moving object detection. In this project, the main purpose is to design an object detection mechanism for an object tracking system, from connecting a vision system to a computer. The target is to build an applicable obje ct tracking system. Object tracking system can distinguish between static background and moving objects by itself and able to display and tracking moving objects if any moving objects detected. Hence, it allow us to monitor a heavy load street which having high volume of usage. Furthermore, it can contribute data collection if those areas contain Intelligent Traffic System which can reduce time of waiting for vehicle located at traffic light. Since year 2000, plenty of fast response time or accurate object detection algorithm had been release such as background subtraction, mean shift, Kalmen filter, Markov Chain Monte Carlo, Kernel Density and others. Object Tracking System consists of two major systems which are vision system and moving object detection and tracking software system. The vision system is responsible to export video stream captured and send to tracking system. Meanwhile, the tracking system is to let user monitor and been inform if moving object detected. In this project, object tracking system will be design and developed to ensure it is capable to detect and tracking moving object such as vehicles moving in street. Due to this, it could not effectively detect fast moving object, surrounding light intensity is too low or shadow of building. As a result, the detection algorithm should fast enough to process each frame coming from vision system and can able to encounter problem stated before such as shadow surrounding and slow responding time by tracking system. Problem Statement The current real time object tracking systems developed usually cannot eliminate having slow respond during tracking object which will limit the robustness of object tracking. Hence, the algorithm that able to having less computation time is necessary to be developed. Background subtraction at the initial detection will save computation time for faster response to detect an object in real time. To obtain more accurate tracking result, a more precise detection and tracking algorithm will be carried out. It is believe to track the moving object using this algorithm will taking less time and providing more accurate result. Objective The aim of this project is to detect multiple moving objects through real time vision system. This projects aim can be realized by accomplishing the following sub-objectives. To study and identify practical parameters to track a moving object. To implement background subtraction for real time detection purpose. To enhance the developed algorithm for continuous tracking purpose. To ascertain and enhance performance of develop background subtraction based tracking system. 1.4 Scope of Work The main scope of this project is to build an object tracking system capable of detect and track moving object. The object tracking system includes a vision system and an image processing system. The image processing system will able to detect moving objects and tracking it continuously. MATLAB control m-file will be acts as core of the object tracking system, it will be use as detect and track moving vehicle in video supply by vision system. The vehicle tracking system will display in GUI window. Vision system will be use as a supplier to supply tracking system that video capture in desire area. This system should be small enough so that it can be easily set up or take away. Organization of the Report This report includes seven chapters, each chapter is properly divided and plan. Vision system and object tracking system will be discussed in each chapter. Chapter 2 discussed about review of object tracking and detecting method available nowadays. Chapter 3 explains about flow of work require for this tracking system, parameter require during tracking system is running, input and output prediction and concept how to build this tracking system using vision system available in market. Chapter 4 explains hardware and software setup before this tracking system was starting to run. This is to ensure vision system will supply appropriate video require for tracking system and MATLAB will provide suitable arrangement such as memory to process the video supply by vision system. Chapter 5 discuss about algorithm using in this project that is background subtraction using frame difference. In this chapter, an M-file will be constructing and including function requires establishing the tracking system. The tracking system should able running using hardware and software setup preparing at previous chapter together with this M-file. Chapter 6 show image output and result obtain during this tracking system is running. Firstly it will show successful background subtraction and secondly it will show distortion of surrounding such as shadow of object. Chapter 7 will summarizes and concludes the report by stating the limitations of the project as well as the future work of the project. CHAPTER 2 review of object tracking and detecting method 2.1 Overview In this chapter, review of existing method to detect and track object will be discussed. Algorithm that suitable for detect and tracking also will be studied. Several algorithms will be review by student. 2.2 Median Filter Median Filter, use to reduce small noise in an image is a commonly used technique (Al-amri, S.S et al., 2010). According research by Boyle, small noise normally appears very distinct and its having quite different value in grayscale within its neighbor pixel values. By changing its gray value to the median of neighboring pixel value, the noise can be eliminating using this technique. Using example in Figure 2.1, the value of neighboring pixels are 115, 119, 120,123, 124,125,126,127 and 150. By calculating median value using these neighbor pixels, we can obtain median value is 124. Replacing pixels in centre using median value will eliminate the noise. Figure 2.1: Example of Median Filtering, value of current pixel will be replaced using new median value In order to obtain more accurate median value, we should increasing number of neighbor which involve in median value calculating. This technique will become more and more complex when dealing with bigger image. Besides that, computation cost and time require is relatively high because it needs to sort all value in neighbor. 2.3 Canny Edge Detector Canny introduce a well-known technique using edge detection (Neoh, H.S et al., 2005). This method requires few steps to track an object. Remove small noise using smooth a image Two gradient images are generated on both vertical and horizontal direction using one of the gradient operators based on previous image. Result denoted as Gx (m,n) and Gy(m,n) where m and n are pixel coordinate. Calculate edge magnitude and direction images from previous two images. Edge magnitude, M (m,n) = Edge direction, Threshold the edge magnitude image M (m, n). Set pixel to zero if their value below a predefined threshold. Reduce edge breadth by non-maxima operation on MT (m, n) the non-zero pixels in MT (m, n) are set to zero if their value are not greater than their neighbors along the direction indicate by. Result is threshold using two identical thresholds: T1 and T2 where T1 Edge with a magnitude less than T1 will be removed and those greater than T2 are detect as real edge. Edges with magnitude between T1 and T2 also detected as edges if they connect to an edge pixel. 2.4 Hough Transform This technique detects object whose shape can be parameterized in a Hough parameter space (Gurbuz, A.C. et al., 2008).These objects include polynomials, straight line, circle and etc. The peaks detected in Hough parameter space is used to describe the object space. An example, line segment can be described using a parametric notion: Where r is length of a normal from origin to this line and ÃŽÂ ¸ is orientation of r with respect to x-axis. ÃŽÂ ¸ Figure 2.2: Normal presentation of a straight line Using this normal presentation, we can transform the points on the line to curve in a Hough parameter space whose coordinates represent the normal length and orientation. Points which are on the line generate curves intersecting at a common point (r, ÃŽÂ ¸). 2.5 CamShift CamShift or Continuosly Adaptive Mean Shift track objects based their color. This technique was developed and detects an object using centre and size of the object in a given image (Ganoun, A. et al., 2006). Step of tracking an object is as follows: Set the size of search window. Initialize location of searching window. Location of centroid within search window based on the 0th and first moment been computed. Search window is centered at the centroid. Step three and step for is repeated until it has move for distance lee then a preset threshold. In order to use this technique, an identical color of object must be use. Hence, one object with complex color is not suitable for this technique. 2.6 Kalman Filter This algorithm is a state estimation based on feedback control mechanism (Donald, J.S. et al., 1998). This filter will predict the process state and then obtains feedback from the measurement. Equation for Kalman filter is divided to two groups: Time update equation. Measurement update equations Time update equation is used to predict current state and error covariance. Output of these equations is a state of prediction for next time step. In the other hands, the measurement update equations incorporate a new measurement into their prior prediction. Output of this is an improved estimation compared to other estimation. However, Kalman Filter cannot detect fast moving object such as moving vehicle in Highway, this is because changes in speed, acceleration can be dramatic during two consecutive frames. The Kalman filter is not fast enough to respond to constant and sudden changes of system rate. Hence, it is not suitable for detection purpose which require less computation time. 2.7 Markov Chain Monte Carlo Markov Chain Monte Carlo (MCMC) is a class of algorithm for sampling from probability distributions based on constructing a Markov Chain that has desired distribution as its equilibrium distribution. In order to construct a Markov chain Monte Carlo, it must contain three main stages (Jia, Y.Q. et al., 2009): Model Construction. Image is first pre-processed to retrieve its edge features. Models of roads and vehicle also been defined according for this method. Bayesian formulation. Since vehicle detection and segmentation problem is casted as Bayesian problem of finding a MAP solution, a corresponding formulations been defined. Prior probability and like hood of vehicles proposal are defined from which the form of the posterior probability is derived to evaluate different proposals. Detect a vehicle using MCMC. Construct a Markov chain to sample the proposal in the parameter space. Monte Carlo method with simulated annealing been used to search for the position and other related parameters that fixed actual vehicles most. 2.8 Background Subtraction In background subtraction, two image been captured in same location will be compared. Assume first image did not contain any moving object (empty background) and next image contain one moving object. Minus the second image with first image will contain moving object only since background of image been subtracted (Fukushima, H. et al., 1991). The image is read as array format in the image processing, which each pixels is represented by matrix coordinates (x,y). The intensity at position (x,y) is define by I (x,y). (4.1) From Equation 4.1 Where lc, Ib, Is are the contributions from the foreground objects and background objects respectively. In the image for the subtraction, the brightness is written as (4.2) The position adjustment between the two images is easily carried out by using the foreground objects. In order to obtain the foreground object, the first image is subtracted from the second one which contains the foreground object as show in Equation 4.2. CHAPTER 3 CONCEPTUAL DESIGN 3.1 Introduction Method of how to detect and track object will discuss in this chapter. The vision system will capture video in a desire area and send that video to MATLAB for processing. The MATLAB will process data coming from vision system and performing tracking action. Figure below show the mechanism for vision system and MATLAB. The vision system includes webcam which can connect to a computer using USB. The MATLAB will get data from vision system and processing the data. After that, A GUI window will show moving object if moving object exist capture by vision system. Webcam MATLAB GUI Figure 3.1: Relationship between webcam, MATLAB and GUI MATLAB been chosen as platform for detecting and tracking due to it contain powerful toolbox which can use to synchronize with webcam and can produce a simple detect and track vehicle tracking program. Besides that, it also can produce a GUI window which is requiring for the tracking system. 3.2 Flow Chart of Work In this section, flow of work requires detecting and tracking moving object will be further discussed. Frame differencing will be using to subtract the background and obtain the masking of moving object. In order to obtain more accurate result, a more accurate algorithm will be use to track moving object. Input Video Frame from camera Pre-processing Store the current frame as background Subtract the next frame with background image Save into memory Update current frame as background Display moving object and track it continuously. Figure 3.2: Flow of work for object tracking system 3.3 Discussion In this chapter, draft and prototype of tracking system been discussed. In order to achieve this objective, the tracking system will be build based on conceptual design discussed previously. In the following chapter, pre-processing will be elaborated and method to connect webcam with MATLAB will be show. Preparation configuration also will discuss in details. CHAPTER 4 Hardware and Software Setup 4.1 Overview Hardware and software setup is defined as a preparation before a simulation is set up in either hardware (tools or instrument) or software (simulation program, programming language) by designer. A setup describes a system will be perfectly connecting between hardware and software to achieve certain mission. Engineer use a tools or instrument that either ready in market or design it according to their requirement. In other way, software such as scientific program also available in market, all that engineer need to do is fully utilize the program by design an efficient flow which can achieve their expectation. Engineer can develop a surveillance system and by using a mathematical modeling to analyze and obtain object which is moving from view of camera. In this chapter, hardware and software setup is carried out for the design of a street monitoring system. It includes the connecting webcam to MATLAB which will let MATLAB ready to get real time video recording from webcam, M-file coding which contain algorithm to extract background which is static from object (vehicles or pedestrians) which is moving. Lastly, is to show image which is moving after process of background subtraction been executed in form of GUI. 4.2 Tools and Software In this section, tools and software using along this project will be describe in details of how they contribute in this project. Tools using in this project is a webcam which can connect to computer via USB 2.0 connection, it can either capture a static picture or even recording a video which can be treat as real time recording device. Software using in this project is MATLAB R2009a. In MATLAB R2009a, toolbox which will be use to develop this street surveillance system is Image Acquisition Toolbox and Image Processing Toolbox. Image Acquisition Toolbox will be use to establish a real time recording from webcam and delivered to MATLAB. In other hands, Image Processing Toolbox will be use to process continuous frames capture which is stored in MATLAB and show moving object which is process by using background subtraction. 4.2.1 Webcam In this project, student will use Webcam which is product of Logitech with model Logitech Quick Cam Pro 4000. Figure 4.1: Logitech Quickcam Pro 4000 Image Source: Logitech Software Support (2010) Logitech Quick Cam Pro is a webcam that able to capture video in 640 x 480 resolutions and able to snapshot a picture with 1280 x 960 resolutions. Besides that, it also contains a build in microphone which able to record sounds around that webcam been located and activated. Video capture from this webcam is using advance VGA CCD sensor and up to 30 fps. (Logitech, 2004) In order to try different video input format, student tried several video input format available for this vision system such as YCbCr, grayscale and RGB. These three return color space been chosen due to vision system using at here, Logitech Quick Cam Pro 4000 only support these three return color space. Three experiments will be performing to choose the suitable return color space from YCbCr, grayscale and RGB. In each experiment, three cases will be using to test different light intensity towards an object (battery) that is low, normal and high. For low light intensity, surrounding of image captured should be dark enough. Normal light intensity test will be performing at inner space with medium light intensity and camera should not point toward a direction with strong light source such as sun or spotlight. In the last case, camera will be capture image in direction towards strong light source such as torchlight. These experiments will be tested using webcam connect to MATLAB and executing command codes. Summarize of three experiment will be included in Table 4.1. Experiment 1: Using YCbCr as video input format and display as figure. After webcam is connecting to MATLAB, code as below will be executing to perform the test. vid = videoinput(winvideo,1); set(vid,ReturnedColorSpace,YCbCr); preview(vid) From Figure 4.2(a), image obtained almost in dark due to low intensity of light surrounding object. Image can be seeing using human eyes in clear view for Figure 4.2(b). For last case, object still can consider as clear although white spot cause by strong light source located at upside of Figure 4.2(c). (a) (b) (c) Figure 4.2: Image captured for YCbCr return color space (a) Low light intensity (b) Normal light intensity (c) High light intensity From this experiment, this return color space is potential to be used in this project. It does not lose color property and only having small changes of color during in high light intensity situation. Experiment 2: Using grayscale as video input format and display as figure. To perform this experiment, previous video object should delete from MATLAB workspace and executing following code. vid = videoinput(winvideo,1); set(vid,ReturnedColorSpace,YCbCr); preview(vid) From both Figure 4.3(b) and Figure 4.3(c), we can see that color property of object only left color, that is black and white. Furthermore, Figure 4.3(c) does not have problem of overexpose. Same as previous, object hard to see in Figure 4.3(a). (a) (b) (c) Figure 4.3: Image captured for grayscale return color space (a) Low light intensity (b) Normal light intensity (c) High light intensity Although performance in handling high light intensity is better, this return color will not consider at this moment since color property of decrease that will limit the improvement of algorithm that may need color property. Experiment 3: Using RGB as video input format and display as figure. (Default returned color space in MATLAB) Since default setting for this webcam is RGB, after delete video object built in previous experiment, a new video input is create and preview directly. No return color space should be set. vid = videoinput(winvideo,1); preview(vid) It is not possible to capture image in dark environment at Figure 4.4(a). Figure 4.4(b) can represent each color of object with details. Furthermore, this return color space did not show problem of overexpose, as in Figure 4.4(c). (a) (b) (c) Figure 4.4: Image captured for grayscale return color space (a) Low light intensity (b) Normal light intensity (c) High light intensity From this experiment, it is clear to show that this return color is most suitable for this project among three return color space. It does not lose color property and yet can encounter overexpose problem. Table 4.1: Summarize of three experiments conduct previously. Property YCbCr Grayscale RGB Able to detect object in low light intensity No No No Color Returned Multi color Black and white Multi color Able to encounter overexpose Partially No Yes From Table 4.1, we can conclude RGB is the most suitable since from human visual view, grayscale return color space will lose its color characteristic since it will threshold the figure into black and white, we will unable to further recognize an object exist in frame of view due its unique characteristic such as color. YCbCr can be defined as a way to encode RGB information, thus using RGB will keep original characteristic remain unchanged. Using RGB, we still can develop other usage of it. Since return color space using is RGB, which is default in toolbox. We can ignore the set return color space in MATLAB coding during import the video input object. Initially, an object will be created to get input from webcam using following MATLAB command, obj = videoinput(winvideo,1) where 1 is ID number of camera input. After this MATLAB command is executed, an object named as obj will be store in workspace of MATLAB. In order to let the video input object continuously acquire the data, student has to instruct MATLAB by command as following: triggerconfig(obj, manual); set(obj, Tag, appTitle, FramesAcquiredFcnCount, 1, TimealrFcn, @locFrameCallback, TimerPeriod, 0.01); 4.2.2 MATLAB M-file Initially, we have to associate object (video input object) with figure in GUI of MATLAB, if it is already existed, we will use it or else create a new one. ud = get(obj, UserData); if ~isempty(ud) isstruct(ud) isfield(ud, figureHandles) ishandle(ud.figureHandles.hFigure) appdata.figureHandles = ud.figureHandles; figure(appdata.figureHandles.hFigure) else appdata.figureHandles = localCreateFigure(obj, appTitle); end An empty array with unset dimension and value will be used to store what the video input object needs in terms of application data. appdata.background = []; obj.UserData = appdata; Function named as imaqmotion which contain MATLAB command will be compile together and compile to ensure no error detect. In order to execute this function, user can create a video input object and executed it by named of function follow by name of video input object in bracket. 4.2.3 Error Catching in M-file To prevent MATLAB contain an existing video input object is running, a stop instruction will be included in M-fie. stop(obj) This is to ensure that only one new desire video input object will be use to perform the monitoring process. Besides that, MATLAB will show a warning if frame import from webcam takes too long returning. This warning can be skipped by using: warning off imaq:peekdata:tooManyFramesRequested MATLAB will stop responding and quit improperly if error that unpredicted occur during the process. Thus, we have catch the error and only pop out a warning message to indicate user that error been occur and MATLAB can stop the execution of function gracefully. catch error(MATLAB:imaqmotion:error, sprintf(IMAQMOTION is unable to run properly.n%s, lasterr)) end 4.3 Discussion In this chapter, student demonstrates how a MATLAB connect with webcam and import real time recording to MATLAB. Follow by preparing an environment where declared video input object will be store in workspace of MATLAB, where this object can be use to start the core of project, subtract object from static background. Steps mention before is to ensure user can executed several step in one simple instruction which is store in MATLAB M-file. In the next chapter, student will show how two consecutive frames being compare and spot which is not belong to previous frame (declare as background of frame) in same location of matrices will be show in MATLAB GUI. CHAPTER 5 BACKGROUND SUBTRACTION USING FRAME DIFFERENCE 5.1 Overview To achieve objective of this project, detect object which is moving from the view of vision system, we need develop a monitoring system which able to distinguish moving object and static background. This can be done using writing an algorithm using different language such as C programming, Open CV or MATLAB. In this chapter, background subtraction using frame difference will be implementing along this project to subtract the background. Background subtraction is a general method where as frame difference is a subset of background subtraction which compare the current frame with previous frame and any pixel not belongs to previous frame is consider as moving object. This method been chosen due to its simple operation and can reduce time require to process those frames import from vision system. Frame use as background will be store as array with constant array which contain information of pixel. This array will use as reference, in another, as a background of image which will be compared with next frame capture by vision system in variable of array. After two frames are being compared by using differencing method, object which consider as moving should be show in a window. Due to simple subtraction method, delay in video processing can be reduced. Those functions contain above ability will be include in M-file. Those instructions will be include in different function so that it can be executed according to flow of project. These include localFrameCallback (a function to update image display by video input object), localUpdateFig (function that update GUI window using latest data), localCreateFigure (function that create and initialize figure), localCreateBar (function that create and initialize bar display). 5.2 Initialize and Creating a Background Image This section is basically disc

Christinan/Musliim responses to black plague

It was a deadly disease that was causing destruction throughout the middle Ages. It devastated many people as well as killed many people. It had many names such as the Black Death, the great plague, and even the great pestilence. None of these names can describe the amount of struggle and devastation this disease brought upon the people living during the medieval times. This deadly disease killed about 25 million people in Europe in the Late 1340s.The plague followed trade routes throughout the Middle East, North Africa, and Europe. Not much knowledge of cleanliness and how sickness was caused was known during the Middle Ages but most believe that the plague was caused by bacterial strains. How was the way the Christian and Muslims’ way of handling the plague different? the meaning of responses mean a way of handling a situation. The first way that Christian and Muslim responses to the Black Death were different was their causes and preventions, which means their beliefs of wh at caused the plague and also what they believed could prevent it. In Europe people believed cause for the plague (document 5) that had nothing to do with religion were miasma carried by warm southern winds, excessive clothing, march 20 1345, and outrageous fashion.Near East people believed that causes for the plague were miasma due to wind carrying stench of Mongol bodies from Crimea, miasma due to overpopulation causing â€Å"evil monsters†, war ovens, demons, sin; alcohol and prostitution. People in Europe believed that some ways to prevent themselves from getting the plague were to build fires to purify contaminated air, reside in a house facing north to avoid southerly winds, fill house with sweet smelling plants, drink liquefied Armenian clay, rose water, peppermint, avoid sleeping on back, and breathe in latrine vapors.Near East people believed that some ways of preventing themselves from getting this disease was to consume pickled  onions, pumpkin seeds, and sour ju ices, build fires and fumigate, drink in a solution of Armenian clay, pass severe laws against alcohol and prostitution, stay indoors, avoid sad talk, and use letter magic. Causes and  preventions points to a difference in Christian and Muslim responses to The Black Death because both religions thought differently about the causes of the black plague and the way they should prevent it. It shows that the two religions had a different way of approaching the plague.The second way that the Christian and Muslim responses to the Black Death were different was the role of God, which means the part that God took in the lives of both the Christians and Muslims during the black plague epidemic. The plague was described as (document 4) a blessing from God and something that a Muslim should accept as a divine act. However, the Christians say â€Å"I am overwhelmed, I can’t go on!† Everywhere one turns there is death and bitterness†. The role of God points to a difference i n Christian and Muslim responses to the Black Death because it shows that the Muslims saw the plague as a gift from God while the Christians saw it as overwhelming. This demonstrates that both religions looked at how the plague affected them differently from one another.The way the Christians and Muslims handled the great plague epidemic were different from each other was their beliefs of what caused and how the plague could be prevented and the role God took in their lived during the spread of the disease. The difference between Christian and Muslim responses to the Black Plague is important because it demonstrates the differences between the ways the two religions decided to go about handling the plague. It is important for u to know these differences today because it shows us how the two religions lived their lives during the time that this disease was a huge part of their lives.

Gwu Essay Samples Fundamentals Explained

Gwu Essay Samples Fundamentals Explained Characteristics of Gwu Essay Samples In addition, items are often upgraded in price and features so you might have to trade in your present item in favour of a better one. You may choose to try outlining your essay in numerous formats or the very same format multiple times. Here's a link about it for more info. You may read more on the subject of the different citation styles at this site. Top Choices of Gwu Essay Samples It doesn't need to be a complete paragraph, but you want to at the very least introduce your ideas at the start of your essay and wrap up your conclusions at the conclusion of it. In reality, normally the essay is the only means you would have the ability to disclose your disability. An essay outline is a set of ideas and ideas pertinent to the subject issue. However, the utility of the five paragraph form is that it is a tried-and-true method to continue to keep your essay organized. Understanding Gwu Essay Samples Nobody is supposed to take somebody's life since they didn't give life. Using it's going to spare you the time of needing to determine a new organizational strategy for each essay you write. Practice tests are the best method to acquire ready. Practice under exactly the same pressure and improve your confidence. Get the Scoop on Gwu Essay Samples Before You're Too Late 1 hurdle which you must surmount when planning to visit college is the application procedure. Bear in mind that the college application is crucial, but much less critical as your grades. That doesn't mean that you have to understand exactly what you would like to do after graduate school. Even when you're undecided on what major you want to study, you must pick a particular school or college to apply to. The Death of Gwu Essay Samples Identify two individuals who know you well and understand why you're pursuing graduate education. Normally, MPH programs are searching for applicants with a strong awareness of direction within the area, together with realistic goals that reflect their educational and professional backgrounds. Even though the George Washington University has a number of unique majors, events and programs that are coherent with their values, there continue to be subgroups who needs or interests aren't addressed within the institution. Students should settle on which position they ought to take based upon the number and caliber of the points they're ready to come up with to support their position. Writing a health essay on habits that could help you remain healthier or you could write an advantages essay on the advantages of jogging jogging. Tell us what you would like to do with your degree! Research on the topic matter if you discover that it's necessary. 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Argumentative essay is preferable to obtain a puppy in a pet shop as you can pick a particular puppy ayou won't be supporting puppy mills. Never copy an essa y from the world wide web or have somebody else write it for you. It's art in its greatest form. After discovering our website, you will no longer will need to bother friends and family with these kinds of requests. Gwu Essay Samples Ideas Additional letters do not enhance your odds of admission. It is possible to then practice replicating successful connections between ideas in your practice essays. You should have your reasons, and our principal concern is that you wind up getting a great grade. Be certain to include any appropriate experience. Gwu Essay Samples Options Essay writing examples in doc format like the ones given may help steer you in writing a fantastic composition. This module will be able to help you to sort through what you have to do to compose the very best essay you'll be able to write. Continue reading for a discussion of the various ways that this essay meets the requirements for an ideal score. Nowadays you know what it can take to receive an ideal essay score. Do not assume that if somebody else writes the essay for you it will create a high excellent essay. The explanatory essay approaches its topic by utilizing a thesis in the very first paragraph to alert the reader of the subject they'll be reading about. The very first facet of the essay we'll analyze is the way that it succeeds in identifying and examining the sections of the argument that relate to the endeavor. Consequently, engagement with DC plays a crucial part in the judging process. It's a personal decision that will be dependent on your own disability and the way it has affected your life.

A Place For Call Home Intellectual Disabilities And...

â€Å"A Place to Call Home: Intellectual Disabilities and Residential Services in Nova Scotia,† is an article written by Rachel Barken (PH.D Candidate) from the Department of Sociology at McMaster University. This article is about how Nova Scotia still continues to institutionalize people with intellectual disabilities when other provinces across Canada are working on deinstitutionalizing. Provinces in Canada are moving towards the approach of community living based group homes for people with intellectual disabilities. Barken (2013) based this article on participant observation, document analysis, and qualitative research. She discovered that implicated community members which include policy makers, residential service providers and workers, and advocates have conflicting beliefs about institutionalized and community living based group homes that could be slowing the process down of still have institutions in Nova Scotia. (Barken, 2013) Barken mentions that according to the 2008 Report of Residential Services, over seven hundred Nova Scotians with disabilities are segregated in institutional settings. Institutions that house people with a combination of physical and intellectual disabilities and mental illnesses are referred to as Adult Residential Centres (ARCs) or Regional Rehabilitation Centres (RRCs). (Barken, 2013) Barker cites from the DCS written in 2008 that there are seven institutions or ARCs and RRCs part of a continuum of residential services in Nova Scotia.Show MoreRelatedOut Patient Mental Health Facility Essay986 Words   |  4 PagesOut-patient mental health facility Resources for Human Development (RHD) is a national human services nonprofit founded in 1970. The company currently oversees and supports more than 160 programs in 14 states. 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