Lanthanides - Properties of Element Groups

The lanthanides or F Block elements are a set of elements of the periodic table. While there is some dispute over which elements to include in the group, the lanthanides generally include the following 15 elements: Lanthanum (La)Cerium (Ce)Praseodymium (Pr)Neodymium (Nd)Promethium (Pm)Samarium (Sm)Europium (Eu)Gadolinium (Gd)Terbium (Tb)Dysprosium (Dy)Holmium (Ho)Erbium (Er)Thulium (Tm)Ytterbium (Yb)Lutetium (Lu) Here is a look at their location and common properties: Key Takeaways: Lanthanide The lanthanides are a group of 15 chemical elements, with atomic numbers 57 through 71.All of these elements have one valence electron in the 5d shell.The elements share properties in common with the first element in the group -- lanthanum.The lanthanides are reactive, silver-colored metals.The most stable oxidation state for lanthanide atoms is 3, but the 2 and 4 oxidation states are also common.Although the lanthanides are sometimes called the rare earths, the elements are not particularly rare. However, they are difficult to separate from one another. The D Block Elements The lanthanides are located in block 5d of the periodic table. The first 5d transition element is either lanthanum or lutetium, depending on how you interpret the periodic trends of the elements. Sometimes only the lanthanides, and not the actinides, are classified as rare earths. The lanthanides are not as rare as was once thought; even the scarce rare earths (e.g., europium, lutetium) are more common than the platinum-group metals. Several of the lanthanides form during the fission of uranium and plutonium. Lanthanide Uses The lanthanides have many scientific and industrial uses. Their compounds are used as catalysts in the production of petroleum and synthetic products. Lanthanides are used in lamps, lasers, magnets, phosphors, motion picture projectors, and X-ray intensifying screens. A pyrophoric mixed rare-earth alloy called Mischmetall (50% Ce, 25% La, 25% other light lanthanides) or misch metal is combined with iron to make flints for cigarette lighters. The addition of 1% Mischmetall or lanthanide silicides improves the strength and workability of low alloy steels. Common Properties of the Lanthanides Lanthanides share the following common properties: Silvery-white metals that tarnish when exposed to air, forming their oxides.Relatively soft metals. Hardness increases somewhat with higher atomic number.Moving from left to right across the period (increasing atomic number), the radius of each lanthanide 3 ion steadily decreases. This is referred to as lanthanide contraction.High melting points and boiling points.Very reactive.React with water to liberate hydrogen (H2), slowly in cold/quickly upon heating. Lanthanides commonly bind to water.React with H (dilute acid) to release H2 (rapidly at room temperature).React in an exothermic reaction with H2.Burn easily in air.They are strong reducing agents.Their compounds are generally ionic.At elevated temperatures, many rare earths ignite and burn vigorously.Most rare earth compounds are strongly paramagnetic.Many rare earth compounds fluoresce strongly under ultraviolet light.Lanthanide ions tend to be pale colors, resulting from weak, narrow, forbidden f x f optical transitions.The mag netic moments of the lanthanide and iron ions oppose each other.The lanthanides react readily with most nonmetals and form binaries on heating with most nonmetals.The coordination numbers of lanthanides are high (greater than 6; usually 8 or 9 or as high as 12). Lanthanide Versus Lanthanoid Because the -ide suffix is used to indicate negative ions in chemistry, the IUPAC recommends members of this element group be called lanthanoids. The -oid suffix is in keeping with names of another element group -- the metalloids. There is a precedent for a name change, since an even earlier name for the elements was lanthanon. However, nearly all scientists and peer-reviewed articles still refer to the element group as the lanthanides. Sources David A. Atwood, ed. (19 February 2013). The Rare Earth Elements: Fundamentals and Applications (eBook). John Wiley Sons. ISBN 9781118632635.Gray, Theodore (2009). The Elements: A Visual Exploration of Every Known Atom in the Universe. New York: Black Dog Leventhal Publishers. p. 240. ISBN 978-1-57912-814-2.Holden, Norman E.; Coplen, Tyler (2004). The Periodic Table of the Elements. Chemistry International. IUPAC. 26 (1): 8. doi:10.1515/ci.2004.26.1.8Krishnamurthy, Nagaiyar and Gupta, Chiranjib Kumar (2004). Extractive Metallurgy of Rare Earths. CRC Press. ISBN 0-415-33340-7McGill, Ian (2005) Rare Earth Elements in Ullmanns Encyclopedia of Industrial Chemistry. Wiley-VCH, Weinheim. doi:10.1002/14356007.a22_607

Hip Hop A Cultural Movement And Popular Genre Of Music...

Introduction â€Å"I want kids of this generation to see that everything is cool, that there s some kind of unity in hip-hop. We all found something that s really important to us, and music is all we ve really got† – Missy Elliot. Hip-Hop is a cultural movement and popular genre of music that emerged during the early 1970 s by working class Black youths in New York City. The cultural movement has rapidly expanded across different countries and ethnicities over the years, becoming one of the few markers that define a generation. Hip-Hop can be seen as â€Å"the fundamental matrix of self-expression for this whole generation† (Katz Smith, 1993). Through music, itself, artists can express their feelings towards different events or social changes that they’ve see or have experienced in their lives. According to Frith (1986), this perspective towards writing music is similar to Mooney’s argument that popular song lyrics is a reflection of what’s missing or ne eded at their time, giving us a trace of America’s ‘mood’ throughout history. In return, music artists captivate the minds of people among various backgrounds who use these relatable music lyrics as a source of empowerment or as an expression of their own thoughts. While some music artists create music to uplift their audience by giving them a sense of freedom, other artists create music that separates their audience by dehumanizing one group and giving power to the other. Throughout history, there have been severalShow MoreRelatedHip-hop was a cultural movement. It emerged in the early 1970s from the South Bronx. Hip-hop came1300 Words   |  6 PagesHip-hop was a cultural movement. It emerged in the early 1970s from the South Bronx. Hip-hop came from the â€Å"ghetto† and it became a cultural force of social protest and creativity. But from the 1990s and onward hip-hop changed from a cultural creative production to one of mass consumption. Hip-hop began to grow and through mass marketing targeting larger and whiter audiences hip-hop evolved in to relying on the images of crime and sex. Hip-hop has changed from a tool of social change to cars, womenRead MoreEssay on The Globalization of Hip Hop Music1498 Words   |  6 PagesAccording to Wikipedia, Hip-hop music, also called rap music, is a musical genre consisting of a stylized rhythmic music that commonly accompanies rapping, a rhythmic and rhyming speech that is chanted. It developed as p art of hip hop culture, a subculture defined by four key stylistic elements: MCing/rapping, DJing/scratching, breaking/dancing, and graffiti writing. Hip hop is also characterized by these other elements: sampling (or synthesis), and beatboxing. Hip hop music developed from partyRead MoreHip Hop Rap Music And Subculture1643 Words   |  7 Pages Hip-hop Rap Music and Subculture The topic I have chosen for this review is the association between a particular music genre and a subculture. In particular, the issue of focus is the association of the hip-hop rap genre with the black youth subculture in America. As a youth subculture, hip-hop emerged in the 1970s from New York City’s borough of the Bronx. The African American community was the root of the music genre, which gained popularity in the 1980s and 1990s. As part of its growthRead MoreThe Origination Of Hip Hop1237 Words   |  5 PagesThe Origination of Hip Hop Laresia Parks English III, Period 05 2 December 2015 Hip hop finds its ethnic origins in Jamaican music and DJs in the seventies who used two turntables to create longer drum breaks in records for dance parties giving rise to â€Å"break dancing† and â€Å"break dancers† now known as b-boys and b-girls (A Closer Look At a New Hip Hop Movement). DJs and MCs popularized the technique of speaking over beats and the culture expanded to include street dance and graffiti art. EmbracedRead More Music - The Hip-hop Movement Essay1650 Words   |  7 PagesMusic - The Hip-hop Movement Hip-hop has become a new cultural phenomenon in North America and has become quite popular all over the world. Hip-hop began in the 1970s in New York City where it has its origins in the African-American community. However, because of music videos, Hip-hop culture has become accessible to everyone in society and has merged into mainstream pop culture. Hip-hop culture may not have been as popular if it was not for the accessibility of this new media. The Hip-hopRead MoreHip Hop Essay955 Words   |  4 PagesIn the last three decades, Hip Hop music has evolved into one of the largest youth influencers. Uplifting the youth, Hip Hop provides a voice to a group of people trying to deliver a message. Whether it is politcally, culturally, racially, or socially, the music speaks for people with a variety of beliefs and passions. Hip Hop and Rap music espands people’s horizons, and promotes the idea of equality between interacial communities. The Hip-Hop music movements emergence can be traced back to theRead MoreHistory Of Hip Hop And Rap Essay1411 Words   |  6 PagesShields English IV 22 September 2015 The History of Hip-Hop and Rap The controversy of Hip-Hop and Rap being that it is â€Å"only about violence† or â€Å"uninfluential† is one that has been around since the eighties. But is it really all about violence, sex, drugs, or protest? Yes, there are rap groups that only rap about violence, sex, drugs, or protest, but that is a genre called â€Å"trap† music. When mentioning of the original artists in the trap music genre, rappers such as Waka Flocka Flame, Gucci Mane, YoungRead MoreThe Music Of Hip Hop Essay1420 Words   |  6 PagesThroughout the ages, genres such as Rock and Roll, Pop, RB, and Funk ruled the music spectrum. Before the flow of an emcee rocked the crowd with his/her rhythmic flow, a significant day in music history would soon influence the music industry, cultures, fashion, and make this new genre into a global phenomenon. This significant day was marked on August 13, 1973, or also known as the birthday of Hip-Hop. While Hip-Hop can be commonly be associated with bei ng an emcee/rapper, the art of emceeingRead MoreHip Hop And Rap Music1505 Words   |  7 PagesSwiss Hip Hop and Rap According to Michael Dyson and Wikipedia, Hip hop music and Hip Hop culture formed during the 1970s when block parties became increasingly popular in New York City. The genre became home to and was developed by African American youth residing in the Bronx. Block parties involved DJs playing very percussive breaks of popular songs Then Rapping developed as the primary vocal style of the genre. Hip hop s early evolution occurred as sampling technology and drum-machines becameRead MoreTaking a Look at Hip Hop1272 Words   |  5 Pagesgot where it started So we all gather here for the dearly departed† (NAS, Hip hop is dead), Since the 1920s, America has been the setting for a progressive Black Arts Movement. This African-American cultural movement has taken shape in various genres, gaining mass appeal, this cultural arts movement has stayed set upon its original purpose and direction, by aiding in cultural identity awareness. Hip Hop is a genre of music that has really grown the l ast couple of decades. Its increased popularity

Movie Review The Conjuring 2 - 1052 Words

The Conjuring 2 â€Å"Will lightning strike in the same place twice?† (Hughes). This was a question asked right before the sequel to The Conjuring was released. The Conjuring 2 lived up to all of the excitement and eagerness surrounding the movies release. Certain aspects of The Conjuring 2 were crucial in making it a good horror movie. The Conjuring 2 is a movie allegedly based on true events. The movie stars Patrick Wilson and Vera Farmiga as Ed and Lorraine Warren who were paranormal investigators and demonologists, and Madison Wolfe playing Janet Hodgson. The movie follows Ed and Lorraine as they investigate a case in Enfield London in the late 1970’s. Ed and Lorraine are called to the Hodgsons home to investigate if the family is experiences legitimate hauntings. Janet Hodgson started to experience paranormal events. Throughout The Conjuring 2 the paranormal activity in the Hodgson home escalates from Janet sleepwalking, door knocking and slamming, and in the end t he possession of Janet (Tallerico). The Hodgson family hoped the Warren’s could save them from the demon who was haunting and terrorizing their family. Jump scares were done well throughout the the movie. The seconds leading up to most of the jump scares were intense. The scene would move slower than other scenes then the jump scare would happen. Jump scares are predictable moments in general. The Conjuring 2 is a horror movie so jump scares are inevitable, but during the jump scare scene the audience mayShow MoreRelatedAnalysis Of The Movie The Bride Of Frankenstein 1514 Words   |  7 Pageschoosing two movies from the horror movie genre and comparing and contrasting them to concluded which out of the two is a better horror movie. The first movie that I watched for this discussion is the Bride of Frankenstein, this movie was made in 1935 and directed by James Whale. The Bride of Frankenstein is a sequel to The movie Frankenstein which follows the after math of the suspect ed death of Frankensteins monster. The second movie that I watched was The Conjuring 2 released in June,2016 and directedRead MoreHeavy Metal Music7270 Words   |  30 Pagesthe sensory equivalent of war. Following the lead set by  Jimi Hendrix,  Cream  and  The Who, early heavy metal acts such as  Blue Cheer  set new benchmarks for volume. As Blue Cheers  Dick Peterson put it, All we knew was we wanted more power.A 1977 review of a Motà ¶rhead concert noted how excessive volume in particular figured into the band’s impact.  Weinstein makes the case that in the same way that  melody  is the main element of  pop  and rhythm is the main focus of  house  music, powerful sound, timbreRead MoreDeveloping Management Skills404131 Words   |  1617 PagesPrinciples of Management, Human Resources, Strategy, and Organizational Behavior that helps you actively study and prepare material for class. Chapter-by-chapter activities, including built-in pretests and posttests, focus on what you need to learn and to review in order to succeed. Visit www.mymanagementlab.com to learn more. DEVELOPING MANAGEMENT SKILLS EIGHTH EDITION David A. Whetten BRIGHAM YOUNG UNIVERSITY Kim S. Cameron UNIVERSITY OF MICHIGAN Prentice Hall Boston Columbus IndianapolisRead MoreVampire Diaries61771 Words   |  248 Pagesher again. The anxiety, the fear. And the certainty that something terrible was about to happen. Maple Street was deserted. The tall Victorian houses looked strange and silent, as if they might all be empty inside, like the houses on an abandoned movie set. They looked as if they were empty of people, but full of strange watching things. That was it; something was watching her. The sky overhead was not blue but milky and opaque, like a giant bowl turned upside down. The air was stifling, and Elena

Kashmir ; A lost paradise Essay - 3104 Words

Kashmir — a beautiful mountain state with clear rivers, evergreen forests and one of the highest death rates in the world. It is at the center of an age-old dispute between Pakistan and India that has dragged on from the independence of both nations over fifty years ago to the present time, with no resolution in sight. The combined population of the two nation totals over a billion, so no conflict between them is of passing importance, especially when nuclear weapons are involved. Pakistan and India share a common heritage, language, and traditions, yet the subject of Kashmir can push them to the brink of annihilation. Fifty years of animosity have built up as a result. A proxy war still brews in Kashmir, claiming dozens of lives every†¦show more content†¦They removed the ruler of Junagarh and placed a â€Å"Provisional Government† in place, then used the excuse of â€Å"restoring law and order† to invade and hold a farcical plebiscite, which choose Ind ia. â€Å"India sought to justify its aggression†¦on the plea that the rulers of Junagarh and Hyderabad were acting against the wishes of their people† states the report on Kashmir released by the Pakistani Foreign Ministry. Keep this excuse in mind as you read on; the rulers of the states were acting against the will of the people, so India felt it had the moral right to interfere. In Kashmir, the roles were reversed. The ruler was Hindu with a Muslim majority. Anticipating that the ruler would chose India, the people rose against him, and with the support of Pakistani tribesmen, ousted the ruler and set up their own government. Now the irony of the situation is that while the Indians did the exact same thing in Junagarh, they could not accept the state of affairs in Kashmir. The provisional government of Kashmir chose Pakistan, and a few days later the ousted ruler of Kashmir signed over the state to India, despite no longer being technically in power. The Indian army then invaded, with the Pakistani army following suit, and war broke out between the fledgling nations. The United Nations intervened in 1948 and set up a shaky ceasefire temporarily splitting Kashmir into Indian-held and Pakistani held areas. As the countries were divided in AugustShow MoreRelatedKashmir Issue1534 Words   |  7 Pagesreturn home by the dusk. That’s the fear that the peop le of Kashmir are living with. Freedom, for Kashmir, is a search for the lost identity of its rich cultural religious class of medieval world. The issue of Kashmir is not as ordinary as most of the people in India think. 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Some of the popular graphic novels created in India comprise - The Believers, Corridor, Kashmir Pending and The Barn Owl`s Wondrous Capers by various novelists, likening themselves to the range of comic book popularisation. The contemporaneous Indian novels are widely sold and flying off the racks in overseas countries, besides just the native

The Art of Slow Reading Free Essays

The art of slow reading Patrick Kingsley If you’re reading this article in print, chances are you’ll only get through half of what I’ve written. And if you’re reading this online, you might not even finish a fifth. These are the two findings from two recent research projects, which both suggest that many of us no longer have the concentration to read articles through to their conclusion. We will write a custom essay sample on The Art of Slow Reading or any similar topic only for you Order Now The problem doesn’t just stop there: academics report that we are becoming less attentive book-readers, too. So are we getting stupider? Is that what this is about? Sort of. According to The Shallows, a new book by technology sage Nicholas Carr, our hyperactive online habits are damaging the mental faculties we need to process and understand lengthy textual information. Round-the-clock news feeds leave us hyperlinking from one article to the next – without necessarily engaging fully with any of the content; our reading is frequently interrupted by the ping of the latest email; and we are now absorbing short bursts of words on Twitter and Facebook more regularly than longer texts. Because of the internet, we have become very good at collecting a wide range of information, but we are also gradually forgetting how to sit back, contemplate, and relate all these facts to each other. Still reading? You’re probably in a dwindling minority. But no matter: a literary revolution is at hand. First we had slow food, then slow travel. Now, those campaigns are joined by a slow-reading movement – a disparate bunch of academics and intellectuals who want us to take our time while reading, and re-reading. They ask us to switch off our computers every so often and rediscover both the joy of personal engagement with printed texts, and the ability to process them fully. Lancelot Fletcher, the first present-day author to popularise the term â€Å"slow reading†, argues that slow reading is not so much about unleashing the reader’s creativity, as uncovering the author’s. And while Fletcher used the term initially as an academic tool, slow reading has since become a more wide-ranging concept. Slow reading, like slow food, is now, at root, a localist idea which can help connect a reader to his neighbourhood. Slow reading is a community event restoring connections between ideas and people. The continuity of relationships through reading is experienced when we borrow books from friends; when we read long stories to our kids until they fall asleep. But our era’s technological diarrhea is bringing more and more slow readers to the fore. Keith Thomas, the Oxford history professor, is one such reader. He doesn’t see himself as part of a wider slow community, but has nevertheless recently written about his bewilderment at the hasty reading techniques in contemporary academia. â€Å"I don’t think using a search engine to find certain key words in a text is a substitute for reading it properly,† he says. â€Å"You don’t get a proper sense of the work, or understand its context. † â€Å"The words of the writer,† suggests sage Nicholas Carr, â€Å"act as a catalyst in the mind of the reader, inspiring new insights, associations, and perceptions. And, perhaps even more significantly, it is only through slow reading that great literature can be cultivated in the future. As Carr writes, â€Å"the very existence of the attentive, critical reader provides the spur for the writer’s work. It gives the author the confidence to explore new forms of expression, to blaze difficult and demanding paths of thought, to venture into uncharted and some times hazardous territory. † The internet is probably part of the problem. It accustoms us to new ways of reading and looking and consuming. It fragments our attention span in a way that’s not ideal if you want to read. The real issue with the internet may be that it erodes, slowly, one’s sense of self, one’s capacity for the kind of pleasure in isolation that reading has, since printed books became common, been standard. What’s to be done, then? Most slow readers realise that total rejection of the web is extremely unrealistic, but many felt that temporary isolation from technology was the answer. Some people have advocated turning their computer off for one day a week. But, given the pace at which most of us live, do we even have time? Some people think the iPad might just be the answer. It’s pleasant and fun, and doesn’t remind people of work. But, for the true slow reader, there’s simply no substitute for particular aspects of the paper book: the binding of a book captures an experience or idea at a particular space and time. And even the act of storing a book is a pleasure. Personally, I’m not sure I could ever go offline for long. Even while writing this article I was flicking constantly between sites, skimming too often, absorbing too little; internet reading has become too ingrained in my daily life for me to change. I read essays and articles not in hard copy but as PDFs, and I’m more comfortable churning through lots of news features from several outlets than just a few from a single print source. I suspect that many readers are in a similar position. But if, like me, you just occasionally want to read more slowly, help is at hand. You can download a computer application called Freedom, which allows you to read in peace by cutting off your internet connection. Or if you want to remove adverts and other distractions from your screen, you could always download offline reader Instapaper for your iPhone. If you’re still reading, that is. How to cite The Art of Slow Reading, Papers

Management Antifraud Programs and Controls

Question: Describe about the Management Antifraud Programs and Controls. Answer: a) S.No Basis Audit Planning Issues 1 Circle Rate While performing the audit of City Ltd. (Property developers) identification of circle rates and calculating the same is the major area of concern, since the company is facing downturn in the commercial property sector it was difficult to obtain accurate circle rate of the area. Also it is to be reported if the land and building is sold higher than the circle rate which will be difficult to obtain in this case. 2 Market Scenario Since there are few buyers of this project, creating a suitable market strategy to attract the buyers for this project is essential. Auditor needs to address the issue of appropriate and suitable audit strategy of the company that will benefit the company in the future projects also. 3 Customer's Identity Perspective Downturn of the commercial property sector is a major issue as the sales of the company reduces to a significant level and it makes it difficult for the auditors to obtain the data about the customers identity, proper verification of the allotment letters should be done and the personal data of the buyers such as Id which is in companys records to ensure that the sale has actually taken place and there are no bogus customers. 4 Going Concern Auditor should after obtaining the data of the companys performance make judgments about the going concern of the company, if the going concern of the company is questionable the financial statements should disclose such facts and auditor should mention the same in the audit report b) S.No. Basis Audit Planning Issues 1 Report Extraction Web Ltd. In this case has purchased a new software, thus the report generated from the new software is to be verified by the auditor to ensure that the report is complete and accurate and is free from any errors. 2 Software Knowledge The auditor should be aware about the working of the new software purchased and the areas which requires attention. Auditee should also have the complete working knowledge of the software and management should ensure that the software purchased meets their requirement needs. 3 Testing the Software Testing the software is an important part of the audit, dummy entries should be entered in the software to ensure that the correct and effective results are generated. These tests are done to ensure that the software can be applied in the company effectively or not. 4 Flexibility Auditor is concerned whether the new software can adapt the changing information needs of the company and can accurately meet the same. Whether the software meets the changing external and internal environment needs. c) S.No. Basis Audit Planning Issues 1 Storage costs While planning the audit, auditor should focus on the storage costs incurred by the Beauty Pty Ltd, as the lead time is reduced by transferring the goods from Australia to overseas branch the storage costs to the company will increase. 2 Overall Costs Since the Beauty Pty Ltd established an overseas operating branch the overall cost of the company will increase due to increase in the labour cost, employee costs, raw material costs, office space etc. The auditor should ensure that the costs are as per the requirements and within the budget. 3 Market share The auditor should calculate the increase in the market share of the company, whether establishing new branch has positively affected the company and has increased its market share and the company has earned more revenue which exceeds the cost of establishment of new branch overseas or not. 4 Prospective Customer Base The auditor should compare the sale of the current year after the establishment of branch with the previous year to find out the percentage increase in sales and the increased customer base of the company. Whether the branch established overseas will be able to generate more customers in the future for the company, and will ultimately increase the companys profit or not. Solution No. 2 a) Various issues should be considered to decide which approach should be followed (substantive approach or test of control approach). Identify different type of risk whether it is inherent risk, control risk or detection risk. Level of risk should be considered to decide which approach (substantive approach or test of control approach) should be followed to mitigate the risk. Preliminary assessment should be performed to know which compliance procedure should be followed. If inherent risk is high then substantive procedure should be conducted but if inherent risk is low then test of control should be followed. To know which approach should be followed one should know about the existence of various types of risk and their level. Inherent risk arises at a level of management. Control risk also arises at a level of management whereas detection arises at auditor's level. Level of risk should be considered before applying compliance procedure. Factors affecting risk at the level of financia l statement are integrity of management, management experience and knowledge, unusual pressure on management, factors affecting industry. Factors affecting at the level of account balance and transaction are quality of accounting system, accounts prone to misstatement, asset which are prone to misappropriation, occurrence of unusual transaction at or near end period. Cost effectiveness, potential of human error, manipulation by management should also be considered to decide which approach should be followed. b) There is an inverse relationship between inherent risk plus control risk and detection risk. IR+ CR = 1/DR If detection risk is low then substantive procedures will be high, if detection is high then substantive procedures will be low. And as we know there is inverse relationship between detection risk and inherent risk+ control risk. So, if detection risk is low then inherent risk will be high and control risk will also be high. We will apply substantive procedure in this case. In the above case study inherent risk, control risk and detection risk is medium for disclosure and existence of financial leased asset. Hence in this case we will apply both the control substantive as well as test of control because all risk exists at medium level. For measurement completeness of depreciation expense inherent and control risk is low and detection risk is high. Hence in this case test of control will be applied significantly because we know that if inherent risk and control risk is low , we have to apply test of control in this case( inverse relationship). Similarly for right obligations for vehicles detection risk is high and other two are low in this case we will apply test of control (same as previous case). For valuation of vehicles detection risk is low so substantive procedure should be performed and there is inverse relation between IR+ CR DR. c) To check the accuracy completeness of depreciation expense, test of control approach should be followed. Auditor should check the authorization of purchase for minutes of board. Auditor should verify who is authorized for disposal of important assets. Auditor should check whether the non current asset register exist or not and he should ensures that all the assets are identified and appropriate comment is provided about the condition of asset. Auditor should verify the depreciation chart rate and change in rates of depreciation and who is authorized for the same. Auditor should check all the relevant calculations regarding depreciation of the asset. Auditor should conduct physical verification to know whether asset exists or not which are shown in books of accounts. Auditor will evaluate which method is followed by Vroom ltd. Straight line method or written down value. He assures that method to recognize the depreciation remain same throughout the period. Accounting policy follow ed by vroom limited should be same throughout the period. If vroom limited shift from straight line method to written down value and vice versa then appropriate disclosure should be made by Vroom limited. To ensure the effectiveness and completeness of depreciation expense above audit procedures should be followed by Vroom limited. Solution No. 3 Accounting information should be communicated in such a way which contributes to the objective of the organization. Auditor plays a very vital role in communicating accounting information. Auditor provides assurance to the users of the financial information that accounting information provides true and fair view and it is free from any biasness. Both the term auditing and communication of accounting system are interrelated. Audit is a systematic and independent examination of books, records, documents and vouchers of the organization to ascertain whether the financial statements are free from material misstatements and provide true and fair view of the financial information. Preparation of financial statements is the primary responsibility of the management of the company. Companies take important steps to ensure that the records are accurate and are free from any material misstatement. Important measures includes to maintain controls over both the records and assets of the company, hiring outside auditors which independently verifies the fairness of the financial statements, formation of committee of board of directors to oversee the integrity of other safeguards. Audit is an examination of financial reports which management prepares; to ensure that they are prepared as per the generally accepted accounting principles and they clearly represents what they claim. Auditing the accounting information which is to be communicated to the users of financial statements such as investors, stakeholders, lenders (banks, financial institutions, and creditors), management, government etc is necessary to ensure that the data presented is accurate and complete and is free from material misstatements. If the accounting information is audited then the users of accounting information can place more reliance on the information provided. Opinion of the independent auditors on the accounting information communicated through Balance sheet, income statement, Cash flow statement etc. helps the investors to evaluate whether it is profitable for them to be associated with the company and whether the company is carrying on its operations in an efficient and effective manner as per the prevalent laws and regulations. Only a licensed CPA can issue an audit report as they have responsibilities towards general public as well as of the specific business that take up his se rvices. While performing an audit the independent CPA examines the transactions of the company and the accounting methods which are used to account for these transactions. There are two tools of financial communication which are accounting information and financial information. For determining what financial information should be provided and what values it must contain we should consider the types of users to whom the financial information is addressed as well as the purpose for which they are using the information communicated to them. For the investors audited financial statement is important to ensure that the company in which there funds are invested operates in an efficient and effective manner and complies with all the generally accepted accounting principles, also to obtain the information about the profit earned by the company, value of their shares and dividend income earned. Government uses the audited financial information to ensure that the company complies with the appropriate laws and tax requirements, company is regular in depositing amounts in the appropriate statutory funds established and whether there are any defaults made by the company. Lenders use the audited financial information to evaluate the credit worthiness of the company, they obtain data about the other lenders of the company, mortgages of the company, banks also relies on the opinions of the auditors on the financial statements of the company and prospective financial information which is provided by the auditors to provide loans to t he company, banks and financial institutions requires the clients to submit the audited information before providing them with loans and grants. Thus as per the above information, there is a close relationship between auditing and accounting information, before communicating the accounting information the same should be audited to secure the faith of the users of financial information and to provide them the assurance that the affairs of the company are conducted in the appropriate manner. References: T, Joseph Management Antifraud Programs and Controls. American Institute of Certified Public Accountants. New York. B, Norris (2005).Management override of internal controls". American Institute of Certified Public Accountants. New York. Mark S. Beasley. Joseph V. Carcello (2006).GAAS Guide 2007. United States: CCH. Don M. Pallai Mary Lou Wurdack (2006). PPC's Guide to GAAS 2007. London: Practitioners Publishing Company. Michael J. Ramos (2006).Wiley Practitioner's Guide to GAAS 2007. United Kingdom: Wiley Publishing. Arter, Dennis R. (2003).Quality Audits for Improved Performance.3rd ed.Milwaukee. Australia: ASQ Quality Press. Gryna, Frank M. (2007). Quality Planning and Analysis for Enterprise Quality. 5th ed. New York: McGraw-Hill. Godfrey Blanton (2013).Auditing Practice. West Indies: ASQ Quality Press. Russell. J.P (2013).The ASQ Auditing Handbook.4th ed. WI: ASQ Quality Press. Terry Regel (2000).After the Quality Audit: Closing the Loop on the Audit Process. WI: ASQ Quality Press. Allan J (1997).Management Audits. New York: HRD hall. Donald L (2004). The Quality Improvement Glossary. Milwaukee. WI: ASQ Quality Press. Tague, R. (2004). The Quality Toolbox. Milwaukee, WI: Wiley publishing. Commission. Australian Government Australian Securities and Investments."Audit quality - The role of directors and audit committees".asic.gov.au [Retrieved2016-12-4]. WilseY."National Audit Office (NAO)".www.nao.org.uk. [Retrieved2016-12-4]. Robbins. Australian National Audit ."Auditor-General and the Office".www.anao.gov.au. [Retrieved2016-12-4].

Pampers Develops a Rash of Market Share free essay sample

In 1996, P G spent $48 million on diaper promotions. The company spent $8 million to add breathable side panels to its Pampers Premium brand. The panel strips allowed air to flow into the diaper without any leakage, and were supposed to lower the humidity in the diaper, thus reducing diaper rash. In 1997, Huggies continued to lead the market, especially with Huggies ‘Pull-Up Training Pants holding a 10 percent market share. The Huggies brand was largely responsible for much of Kimberly – Clark’s lead over Proctor Gamble. Kimberly-Clark’s strategy was to segment the market with new niche products, and the strategy worked very well. Huggies overnights, diapers for overnight use, and Huggies Pull-Ups Good Nites, diapers for older children who wet the bed, were new introductions that catered to specific segments of the market. The company was testing Huggies Little Swimmers Swim-Pants; diapers designed to withstand swimming, and began nationwide marketing of the product in 1998. We will write a custom essay sample on Pampers Develops a Rash of Market Share or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page In 1997, Proctor Gamble preceded its rival in introducing a product that addressed a new concern among consumers – skin care. P G rolled out another innovation in diapers which was diaper linning that was actually good for the baby’s skin with Pampers Gentle Touch lining, backed by a $25 million promotional campaign. The lining contained a special blend of three skin-soothing chemicals that transfer to the baby’s skin evenly. Pampers continued its focus on skincare with the introduction of Pampers Rash Guard in late 1999. Tests have shown that the formulation of zinc oxide and Petrolatum used in the diaper lining reduces diaper rash without interfering with moving moisture away from the baby’s skin. These innovations have proven very successful for P G. Information Resources, Inc. listed pampers Rash Guard as number nine on its list of the â€Å"top 10 best selling new products in the consumer packaged goods industry for 1999-2000. † During the 52 weeks following the introduction of the product, sales reached $97. 2 million. Likewise, P G made new introductions under the Luvs brand. In 2000 Luvs Splashwear was introduced to provide consumers with a diaper babies could use in the pool. In 2001 Luvs Overnights were introduced for babies that needed improved leakage performance overnight. In 2002 SleepDrys from Luvs were introduced for children 4 and up that wet the bed. In the beginning of 2002, both P G and Kimberly-Clark had some unique product fetures that the competing brand was not offering. For example, Kimberly-Clark was marketing a Pull-Ups brand diaper that was targeting mothers with toddlers who were going through potty training. The disposable training diaper could be pulled on and off like regular underwear, but still had the absorbency features of a diaper. Kimberly – Clark was also offering Good Nites brand disposable underpants for older children who wet the bed. P G had a unique hold on the skin care market with their Pampers Rash Guard Diaper, and had just introduced a Pampers Baby Dry brand with Quick Grip sides that could be fastened and re-fastened to get a perfect fit. Both Kimberly-Clark and Proctor Gamble were offering swimming diapers, overnight diapers with extra absorbency, and diapers with added stretch for a better fit, and premium top of the line diapers. To remain on the cutting edge of customers needs, Proctor Gamble needs to continue to seek out and address exactly what consumers are searching for n a diaper before any rival, as the firm did by introducing the Pampers Gentle Touch lining. Thus, the use of marketing research may be the key to enabling P G to regain leadership in the diaper market. In this increasingly competitive diaper market, P G’s marketing department desired to formulate new approaches to the construction and marketing of Pampers to position them effectively against Huggies without cannibalizin g Luvs. To do so, 300 mothers of infants were surveyed. Each was given a randomly selected brand of diaper (either Pampers, Luvs, or Huggies) and asked to rate that diaper on nine Diaper ratings on the nine attributes were also obtained on seven –point Likert type scales (1 = Very Unfavorable; 7 = Very Favorable). The study was designed so that each of the tree brands appeared 100 times. The goal of the study was to learn which attributes of diapers were most important in influencing purchase preference (Y). The nine attributes used in the study were: VariableAttributeMarketing Options X1Count per boxDesire large counts per box ? X2PricePay a premium price ? X3ValuePromote high value? X4SkincareOffer high degree of skin care? X5StylePrints / colors vs. plain diapers