Investigation and previous work on optical and thermal measurements in Dissertation

Investigation and previous work on optical and thermal measurements in transparent materials - Dissertation Example The optical and thermal measurements of Aluminum are also discussed because a part of this dissertation involves the analysis of Aluminum metal as a reflector for heat dissipation. When light rays hit the boundary of a refractive material, they are split into subrays according to the solid angle caused by the dispersion and the distance traveled by the split rays until they hit the next surface of the material (Wilkie, Tobler, & Purgathofer, 2000). Ray tracing is based on this principle and is used to study optical materials. When radiation falls on the surface of a material, some part of it is reflected, some is absorbed, and some of it is transmitted. These three are the most important optical features of a material and are characterized as the reflectivity (?) of the surface of the material, absorbance (?) of the material, and transmissivity (?) of the material (Bartl & Baranek, 2004). These three optical features of a substance are related to each other as per the equation: ? +? +? = 1. The refractive index of a material is given by the ratio of the speed of light in vacuum to the speed of an electromagnetic wave in the material. The refractive index is an important optical property. ... transitions, multiphoton processes, scattering and defect and impurity absorption, density variations, etc are important loss mechanisms that greatly influence the optical properties of the substance (Tropf, Thomas, & Harris, 1995). Lattice vibrations or atomic motion in the material are responsible for its optical properties, dielectric properties, heat capacity, thermal conductivity and other important thermo-optic properties (Tropf, Thomas, & Harris). The refractive index, an important optical property, is influenced by a number of factors including temperature, stress, and applied field. The study of temperature effects on the refractive index of a material, called thermo-optic properties of the material, is especially important in case of solar concentrators because they are continuously exposed to heat and high temperatures due to exposure to sunlight. Thermal measurements such as measurements of thermal expansion and thermal conductivity of optical materials are thus important for predicting its behaviour. The coefficient of linear thermal expansion, given by ?, is the fractional change in the length with respect to change in temperature (Tropf, Thomas, & Harris, 1995). It is thus defined by the equation: ? (T) = 1/L dL/dT The thermal conductivity of a material, given by ?, is the â€Å"rate of heat flow† through the substance within a specific â€Å"thermal gradient† (Tropf, Thomas, & Harris). Figure 3.1 shows the thermal conductivity of several common optical materials. Fig. 3.1: Thermal conductivity of optical materials (Tropf, Thomas, & Harris, 1995, p. 33.37). Studying the optical and thermal behaviour of optical materials is an important prerequisite in order to utilize them in solar applications. Several methods for carrying out optical and thermal

Prospects and Challenges of the rules and regulations of the Saudi Research Paper

Prospects and Challenges of the rules and regulations of the Saudi Capital Market - Research Paper Example Distinguishing characteristics take account of spreading out of the market to a round the clock global trading cycle, pact animalization, and augmentation in the rate of recurrence of contracts, incessant evaluations, and imitative markets. Antagonists argue that neo-liberalism is the functioning of comprehensive capitalism through military or government interference to guard the interests of multinational conglomerates, over and above this free trade also casts influences on wages and social structures. The Saudi Arabia's Securities Exchange Commission1 and the Saudi Arabia's Stock Exchange (Tadawul)2 established by the enactment of the Capital Markets Law with authority to regulate all aspects of the capital market. The Government of Saudi Arabia has been making significant attempts to strengthen its regulatory and institutional infrastructure for capital markets since 2003. The Government of Saudi Arabia prepared and issued the Capital Market Law, which was concretizing in 2003, through the creation of the Supreme Economic Council and the Saudi Arabian General Investment Authority. These reforms should help galvanize the Saudi Capital market.3 The major objective of this study is to identify the prospect and challenges of the rules and regulations of the Saudi Arabia capital market. The Government of Saudi Arabia has been making significant attempts to strengthen its regulatory and institutional infrastructure for capital markets since 2003. The Government of Saudi Arabia prepared and issued the Capital Market Law, which was concretizing in 2003, through the creation of the Supreme Economic Council and the Saudi Arabian General Investment Authority. These reforms should help galvanize the Saudi Capital market. 3 Objectives of the Study The major objective of this study is to identify the prospect and challenges of the rules and regulations of the Saudi Arabia capital market. In order to reach this objective, the sub-objectives include: 1. An overview of the Capital Market Law of 2003; 2. An assessment of the contemporary equity market in the country; 3. To conduct a survey of the overall institutional, legal and regulatory framework for capital markets. Problem Statement Due to the number of banking and financial crises in the global capital markets, companies have created series of techniques in order to improve the market performance.4 The capital market of Saudi is not well diversified with such techniques as there exists a specialised securities regulator and the Saudi Arabian Monetary Authority (SAMA) that regulate the market and in this way restrict companies from many lucrative activities.5 Before enacting the Capital Market Law and other Regulations of Saudi Arabia, the capital market lacked some of the basic features of more advanced markets such as a designated supervisory authority and a stock exchange with well defined functions.6 With booming oil revenues, government bond issuance is likely to diminish, causing a contraction in the supply of government debt.7 'There are no controls on portfolio investment in Saudi Arabian government securitiesas well as there are other major problems with the Sauid Arabia capital markets that I will disc uss in this dissertation. Since the enactment of the Capital Market Law of 2003, the Saudi Arabia Government has tried to promote reform programs in all sectors of capital market and these changes have been rapid. Among these measures has been the establishment of the modern Saudi capital market. The Saudi stock market is the largest in the region; and with the enactment of the Capital Market Law, the way is paved for a full-fledged securities market. There is a lack of transparency in the market, whether it relates to a company's expansion

Biocompatibility Study of Lactobacillus Casei

Biocompatibility Study of Lactobacillus Casei BIOCOMPATIBILITY STUDY OF LACTOBACILLUS CASEI ISOLATED FROM CUCUMBER AND EVALUATION OF PROBIOTIC EFFECTS IN THE HUMAN GUT NANNU SHAFAKATULLAH* and M. CHANDRA Abstract: Probiotics are live microorganisms introduced orally in the gastrointestinal tract (GIT) that are able to contribute positively to the activity of intestinal microflora and therefore, to the health of its host. A variety of probiotic supplements are currently available in the market which target towards improving the balance and activity of the intestinal microflora. Probiotics must have robust survival properties in the gut in order to exert any beneficial health promoting properties. Many in vitro properties, such as adhesion, co-aggregation, aggregation, hydrophobicity, resistance to pH, bile, etc., are usually investigated to determine if a specific selected strain would be suitable as a probiotic. Lactobacillus casei has been isolated from raw cucumber and identified based on phenotypic and biochemical characteristics. The isolate was studied for its survival at acidic pH, bile salt, intestinal juice, gastric juice, co-aggregation, aggregation, different NaCl concentrations, the ir action against pathogens, and resistance to antibiotics. The organism has shown well resistance to antibiotics, gastric acids and bile digestion and also exhibited good adhesion to intestinal mucosa and aggregation properties. Key words: Biocompatibility, cucumber, gastrointestinal tract, Lactobacillus casei, probiotics Introduction: Probiotics are defined as â€Å"live microorganisms which when administered in adequate amounts confer a health benefit on the host†1. The use of probiotic bacteria for the health of human has been increased from the last decade due to the increased research on benefits of the probiotics for human. Knowledge of gut health and awareness of general health consciousness in human leads to the search of new probiotic bacteria2-7. It has been proved that irritable bowel syndrome, inflammatory bowel disease, and antibiotic-induced diarrhea that occur due to the imbalance in the intestinal microflora can be reversed by the intake of probiotics.Lactobacillus species are â€Å"Generally Recognized as Safe† (GRAS) microorganisms and they are the most commonly used microorganisms as probiotics and are the most desired intestinal microflora. It is important to study the biocompatibility of the lactobacillus species before using them as probiotics. Acidic pH, bile salts, and gastric and intestinal juice in the gastrointestinal tract (GIT) are the major stress factors that the probiotics should overcome in order to survive in GIT. Other than their survival capabilities, the probiotic microbes consumed should possess the capacity to adhere and colonize in the gastro intestinal tract. More the adherence capacity of the probiotics more is their chance to retain themselves in the GIT and provide positive effect to the consumer. In accordance with the FAO/WHO8 guidelines in order to prevent the transmission of antibiotic resistance genes from the probiotics to the intestinal pathogens it is recommended that the antibiotic resistance/susceptibility pattern of every probiotic strain (including bacteria with GRAS status) is to be determined. Due to the development of antibiotic resistant pathogens there is increased interest in the alternative antimicrobial strategies for treatment and prevention of infections by using probiotics and their antimicrobial metabolites. Hence, antimicrobial activity against pathogens is a desirable property of a potential probiotic strain. The present study was aimed at isolation, identification, characterization and biocompatibility study of the Lactobacillus strain isolated from cucumber. The biocompatibility properties were investigated throughin vitro assays. Material and Methods Isolation and Identification of Bacteria Fresh cucumber juice was prepared and 1ml of this was serially diluted to 10-5 to 10-6 and inoculated 0.1 ml on to lactobacillus MRS agar plates and incubated at 37 °C for 24-48 hours anaerobically. Gram’s staining, catalase activity, gas production from glucose, acid fast test, MRVP test, gelatine hydrolysis, oxidase test, growth in different NaCl was determined according to methods for lactic acid bacteria9-10. The identification work was done according to the methods described in Bergey’s Manual11 and the Prokaryotes. All the strains were maintained by weekly sub culturing from 48hrs MRS agar cultures. Growth characteristics at different temperature were monitored for 7 days period. Production of ammonia from arginine was done according to the method described by Abdel-Malek and Gibson12, Nitrate reduction was done as described by Gerhardt et al., 13. The isolates were maintained in MRS broth, stock cultures were stored on agar slants in refrigerator and also freez e dried and stored for longer period. Growth at acidic pH The growth behavior of culture isolate was observed at acidic pH to find the acid tolerance capacity of organisms. The Isolate was inoculated in MRS broth with pH 2 and 3 and incubation was done at 37 °C for 48-72 hrs. During these incubation time cells growth was observed and results were recorded. Transit Tolerance: 1. Simulated Gastric Juice The simulated gastric juice was prepared freshly by suspending pepsin 1:10000 (3g/L) (SRL) in sterile NaCl (0.5%) and the pH was adjusted to 2.0 and 3.0 respectively. This was filter sterilized using 0.45 µm filter. The L. casei was grown in de Man, Rogosa and Sharpe (MRS) broth at 37 °C for 24 h and centrifuged at 2,500 Ãâ€" g at 4 °C for 10 min. The collected cells were resuspended in sterile saline (0.5% NaCl) and inoculated into the simulated gastric juice (pH 2.0 and 3.0) at 108 cfu/ ml. The test was done in triplicates. Because the pH in the human stomach ranges from 1 (during fasting) to 4.5 (after a meal) and food ingestion can take up to 3 h, tolerance was assayed by determining the total viable count at 0, 1.5 and 3-h incubation in simulated gastric juice (pH 2.0 and 3.0). 2. Simulated Intestinal Juice The simulated intestinal juice was prepared freshly by suspending pancreatin (1g/L) in sterile NaCl (0.5%) and adjusted the pH to 8.0. This was again filter sterilized by using 0.45 µm filter. 1ml of the suspension of the L. casei was inoculated into 9ml of simulated intestinal juice (pH 8.0) and incubated at 37 °C. The test was done in triplicates. The survival rate was assessed by determining the total viable count at 0, 2, 4, 6 and 8hrs of incubation. 3. Bile Tolerance Bile plays an important role in the survival of bacteria in the small intestine. Food remains in the small intestine for around 4-6 hours14 till it gets absorbed. The L. casei was screened for its survival at different bile concentrations. The organism was inoculated into 10 ml MRS broth in test tubes and incubated at 37 ºC overnight in anaerobic condition. 100ÃŽ ¼l of active culture was inoculated into fresh MRS broth tubes with pH 6.5 containing 0.3%, 0.5% and 1.0% bile (CDH India). The bacterial survival was measured by MRS agar colony count by taking 100ÃŽ ¼l culture for 0, 30, 60, 90 and 180 min and aliquots spread onto MRS agar plates to calculate the CFU/ml. The experiment was determined in triplicate to calculate intra-assay variation. CFU/ml was recorded. Aggregation (Del Re et al., 2000) Aggregation assay was performed by growing the isolates in MRS broth for 24 hours anaerobically at 37oC. The cells were harvested by centrifugation at 5000 rpm for 15 min, at 4oC. The cells were washed twice and re-suspended in phosphate buffered saline (PBS) to give viable counts of approximately 108 CFU/ ml. Four ml of the cell suspension was mixed for 10 seconds in a sterile tube to determine auto aggregation during 5h of incubation, at room temperature. The upper suspension was used in each hour by transferring 0.1ml to another 3.9ml of phosphate buffer solution, and the optical density at 660nm was measured. Tests were carried out in triplicate and the results were averaged. The auto aggregation percentage was calculated by the formula: 1- (At/A0) X 100, where, At represents the absorbance at time t = 1, 2, 3, 4 or 5, and A0 the absorbance at t = 0. Aggregation abilities of microorganisms were screened by visual observation. Co-aggregation The bacterial cells were harvested by centrifugation at 5000 rpm for 15 min after incubation at 37 °C for 18h, washed twice and resuspended in phosphate buffered saline (PBS) to give viable counts of approximately 108 CFU /ml. Equal volumes (2 ml) of each cell suspension were mixed together in pairs by vortexing. Control tubes were set up at the same time, containing 4 ml of each bacterial suspension on its own. The absorbances at 660 nm of the suspensions were measured after mixing and after 5 h of incubation (6-9). The percentage of co-aggregation was calculated using the equation Handley et al. (1987) as, Co-aggregation (%) = [(Ax + Ay) /2) A (x+ y)] / [(Ax + Ay)/ 2] Ãâ€" 100 Where x and y represent each of the two strains in the control tubes, and (x + y) the mixture of isolate tested for co-aggregation. Antibiotic Sensitivity test Antibiotic sensitivity test of the isolate was performed by standard disc diffusion method (NCCLS 1999) towards thirteen antibiotics. The pure culture of L. casei suspension was spread on the MRS agar plates to form a uniform smear. Selected antibiotic discs were aseptically transferred on to the seeded plates. The diameters of the zone of inhibition were measured using antibiotic zone scale (Himedia India) after 24 h of incubation. The experiment was repeated thrice and the average inhibitory zone diameters were compared with the standards provided by the National Committee for Clinical Laboratory Standards. Diameters of inhibition zones were measured and results were expressed as sensitive, S (≠¥ 21 mm); intermediate, I (16-20 mm) and resistant, R (≠¤ 15 mm), respectively according to that described by Vlkovà ¡ et al., 15. Antimicrobial Activity Test Agar well diffusion method16 was used to determine the inhibitory capacity of the L. casei against pathogenic strains such as Pseudomonas aeruginosa, Escherichia coli, Klebsiella pneumonia, Staphylococcus aureus and Bacillus subtilis. The isolate and pathogenic strains were incubated in MRS agar medium at 37 °C for 24 to 48 h. Result and Discussion Physiological and Biochemical Characterization The isolate was subjected to Gram’s staining and it was examined under light microscope. The strain gave blue- purple color with staining; hence it was Gram positive bacteria. Isolate was tested for catalase activity. It was catalase negative (do not show catalase activity). To test the gas production from glucose test tubes were observed for 5 days. The Isolate shown no gas production this indicates its homofermentative nature (Table 1). Another criterion for the identification the isolate was the ability of growth at different temperatures (Table 2). From the results of 5 days observation the isolate showed growth at 15-50  °C. Growth at different NaCl concentrations was observed. The isolate has the ability to grow at 2-6% NaCl concentration. Arginine hydrolysis test was another step to follow the identification procedure. The isolate which gave the bright orange were accepted that they can produce ammonia from arginine. The yellow colour indicated negative arginine hydro lysis. The isolate has shown -ve for arginine hydrolysis. Hydrolysis of starch was negative by isolate. The isolate was non motile, non spore forming. The most useful test for the determination of strain differences is carbohydrate fermentation. Twenty one (other than glucose) different carbohydrates were used for identification. They gave different fermentation patterns when they were compared. The patterns are showed in Table 3. Resistance to acidic pH Being resistant to low pH is one of the major selection criteria for probiotic strains17-18. Since, to reach the small intestine they have to pass through from the stressful conditions of stomach19. Although in the stomach, pH can be as low as 1.0, in most in vitro assays pH 3.0 has been preferred. Due to the fact that a significant decrease in the viability of strains is often observed at pH 2.0 and below20. Sudden decrease in the survival rate of the isolate has been observed at pH 2. At the third hour the survival rate reduced below 5%. At pH3 more than 10% survival has been observed after 3 hours of incubation. Tolerance against Bile The isolate was screened for its ability to tolerate the bile salt. Although the bile concentration of the human gastrointestinal tract varies, the mean intestinal bile concentration is believed to be 0.3% w/v and the staying time is suggested to be 4 h. Strain was screened for 3 hours in 0.3%, 0.5% and 1.0% of bile salt for its survival. The cfu values were observed. According to the results the isolate was resistant to 0.3% and 0.5% bile salt. Whereas sudden fall in the number of survival organisms has been observed at 1.00% bile. The survival rate reached to 5% at the end of 3 hours of incubation at 1.00% of bile. Tolerance to Gastric Juice The degree of gastric juice resistance exhibited by isolate was determined and results (Figure 4) showed that >75% of survival has been observed in gastric juice at pH 3 for 1.5 hours of incubation, whereas at pH2 the survival rate was >30% for 1.5 hours of incubation. But at 3 hours of incubation the survival rate at pH 3 reached to Tolerance to Intestinal Juice The isolate was tested for its ability to grow in intestinal juice. It appears that the strain exhibited good resistance to intestinal juice at pH 8 for four hours of growth (Figure 5). Good multiplication of all the isolates has been found at 6th hour of incubation. Aggregation On the basis of sedimentation characteristics aggregation capability of the isolate was tested. L. casei has exhibited good amount of aggregation during the test time of 5 hours (Figure 5). Co-aggregation The co-aggregations of L. casei with five pathogenic bacteria were examined. Results were expressed as the percentage reduction after 5 h in the absorbance of a mixed suspension compared with the individual suspension. Good co-aggregation of L. casei with S. aureus has been seen. There was no co-aggregation between L. casei and B. subtilis. 2-6% of co-aggregation has been seen with E. coli, K. pneumonia and P. aeruginosa (Figure 6). Antibiotic Sensitivity test The determination of antibiotic sensitivity of the isolate is an important prerequisite prior to considering it safe for human and animal consumption. The isolate was subjected to antibiotic susceptibility test. The results are given in Table 4. The isolate was resistant to most of the antibiotics used. According to earlier reports, specific antibiotic resistance traits among probiotic strains may be desirable21. It has been said by many authors that probiotics should be resistant to certain antibiotics when used along with antibiotics to prevent gastrointestinal disorders. Whereas others claim that antibiotics resistant probiotics used may serve as host of antibiotic resistance genes, which can be transferred to pathogenic bacteria. Antimicrobial Activity Test Antimicrobial activity helps to select the potential probiotics strains. Antimicrobial activity usually targets the intestinal pathogens. The isolate was examined for antibacterial activity. L. casei was grown with indicator microorganisms, Pseudomonas aeruginosa, Escherichia coli, Klebsiella pneumonia, Staphylococcus aureus and Bacillus subtilis. The antibacterial effect on the indicator microorganisms was determined by diameter of inhibition zones. Lactobacilli casei has a high ability to inhibit the growth of pathogenic microorganisms. The degree of inhibition was highest in S. aureus, whereas the inhibition was moderate in E. coli, K. pneumonia and P. aeruginosa. The isolate could not inhibit the growth of spore forming B. subtilis. Conclusion: Lactobacillus casei has shown good survival in acidic pH, different bile concentrations, gastric juice and intestinal juice. The organism exhibited good survival in the presence of different antibiotics. The isolate is also able to inhibit the growth of different pathogenic microorganisms examined. All these characteristics of the organism will help it to survive in the stomach and proliferate in the intestine. This will help strains to reach the small intestine and colon and contributing to the balance of intestinal microflora.

The University Office of Information Technology :: Education Data Information Essays

The University Office of Information Technology Introduction In this paper I report on the history, mission, organization, finances, evaluation strategies, and current issues of a university’s office of information technology. I will use the term â€Å"office of information technology† throughout the paper. This term needs to be defined here because it is very general and each university seems to have a unique definition for it. Within this paper, office of information technology will refer to those areas of the university whose primary mission is to serve the information technology needs of the institution. Information technology needs include â€Å"that collection of technologies that enables data and knowledge to be stored and exchanged, assessed, displayed and communicated, and in some cases, synthesized and created.† (Iowa State University, 2000, p. 2). In other words, the computer hardware and software, communications hardware (phone and network) and software, media-related instructional technologies, and the organization needed to support this information technology infrastructure. These services touch the entire university and all its faculty, staff, and students. As with any administrative unit on campus, the organization of that unit will depend on the context in which it is set. Another term that I will use loosely in regard to the office of information technology is the university. While all institutions of higher education rely on information technology as a basic service to provide products to their clientele, I will try to keep my discussion and analysis confined to the concept of Kerr’s â€Å"multiversity†, or research university satisfying multiple goals. This is not to diminish the role of the office of information technology at smaller universities and colleges but only to focus this discussion. One area within a university that is often lumped into the â€Å"information† infrastructure is the library. While my definition does not include the library within the office of information technology, the technology used for many of its services is included. Lastly, I would like to preface the ideas presented within this paper through the perspective of Weick’s (1976) theory of loosely coupled systems. As discussed throughout, the office of information technology is a unit on campus that is intertwined with all other areas in some manner. Thus it must go beyond the â€Å"niche† perspective of individual units and departments and engage itself directly in the politics of the university as a loosely coupled system. As the reader will see, this has affected the history, mission, and organization of the office of information technology and is embedded in many of its

Ljb Company Essay

Introduction LJB Company has asked the accounting firm to evaluate their system of internal controls because of the plan to go public in the near future. The president wants to be aware of any new regulations required of his company if they go public. The current system of internal controls was explained to the accounting firm. Under SOX Sarbanes-Oxley Act of 2002, all public traded U.S. corporations are required to maintain a sufficient system of internal controls. In order for this to be implemented all Corporate Executives and board of directors have to ensure that the controls are reliable and effective. With LJB Company incorporating the information from SOX act this will allow them reduce corporate fraud by making sure that all of the procedures for financial reporting is following in accordance to all guidelines. Internal Control Requirements In order for LJB Company to become a public trade, under the Sarbanes-Oxley Act of 2002 requires a registered U.S. publicly traded company to have an independent audit committee as a part of its Board of Directors. My accounting firm recommends that since LJB is a small sized company in terms of its employees should reevaluate their costs versus the benefits of being a public traded company. If LJB decides to go public in the near future there will be some new internal control requirements. One of the factors of the internal control system is to ensure that the management is in control of its environment. Top management needs to make it clear and concise on what can and won’t be tolerated especially when it comes to the organizations values, mission statement and unethical behavior. The second factor of the internal control system is the company leading its control activities. The control activities are considered as the post that holds the company’s effort to address all risks that they may possibly face going public. One thing that the company may face is fraud and in order to reduce fraud, management has to create and build policies to address those specific risks. Strengths and Recommendations Since LJB Company is relatively small, they have an advantage over their competitors who are large companies. Being a small company due to its size of employees, one of the things they are doing right is being able to set expectations and implement those within the organization. As a smaller company, the accountant’s decision to switch to pre-numbered invoices and the purchase of an indelible ink machine was a good idea and investment. The pre-numbered invoices will prevent transactions from being recorded multiple times. With the internal control system this will require that the employees forward their source documents for the accounting entries. The indelible ink machine will help organize all of the accounting duties. We recommended that LJB Company purchase an indelible ink machine to print all employees and cut checks. With the indelible ink machine this will make it difficult for unauthorized users to endorse checks and be approved. This will cut down on fraud and theft within the company. Violations LJB Company is very susceptible to fraud due the weaknesses and threats presented in the day to day operations. The type of threats include: no human resource control, lack of cash control, and no duties defined for each individual. LJB Company is lacking in the separation of duties because the Treasurer and Controller functions is being done by the same person. Although these two duties are being performed by one person and stream lining the process this causes LJB to be susceptible to fraud and out of compliance with the SOX act requirements. Each of these duties should be performed two different individuals. LJB Company has lack of cash controls. The lack of cash control has to be watched because within LJB each employee has access to petty cash and that shouldn’t be the case. Access to petty cash should be restricted to authorized personnel only. Any time there is a disbursement from the petty cash there should be an original receipt and signature that received the reimbursement. LJB Company human resource controls are very limited. Within this company both the Accountant and President have to review and approve all of the new hires which is the process. If LJB had a proper human resource control there would be a function set in place for new hires by hiring someone with HR experience that has risk training. Having a more defined HR control resource this would allow the company to clearly define the different roles and responsibilities for each employee. Also with the HR resource all employees would go through background check, each employee be given their own username and password and be tracked with the activity report. Conclusion We believe that this assessment of the current controls of LJB Company and the recommendations provided will meet your expectations and allow your company to be a fully traded public company. To reinstate this problem; in order for LJB Company to become a public trade, under the Sarbanes-Oxley Act of 2002 requires a registered U.S. publicly traded company to have an independent audit committee as a part of its Board of Directors. My accounting firm recommends that since LJB is a small sized company in terms of its employees should reevaluate their costs versus the benefits of being a public traded company. Works Cited Kimmel, Paul D.. Financial Accounting: Tools for Business Decision Making, 7th Edition. John Wiley & Sons, 02/2013. .

A Tree Grows in Brooklyn, A Story of a Little Girl, Mary Frances Nolan

Betty Smith isn't well known for her many works, but the one book that almost everyone has heard about, is A Tree Grows in Brooklyn. In this novel she shows herself to be an author of great depth and knowledge; she gives us a peek into the complex human soul. This book gives great insight into life; it shows why many people strive to become someone better and how some people are able to move up to a better station in life even though there are tremendous odds and A Tree Grows in Brooklyn touches everyone's' hearts. It is about a little girl, Mary Frances Nolan (also known as Francie), growing up in the poorer part f Brooklyn with a drunken, singing waiter for a father. This father somehow always makes her feel so special and â€Å"normal†. She lives with her severely realistic mother, her father, and a brother(Neeley) who is privileged as the â€Å"favorite child†. Francie is treated poorly throughout school because she is so different and independent. Francie always kept to herself and was the silent studious type, which deepened the division between herself and the other of the At a very young age Francie learned how important money is as well as the division in society caused by money as well as education. Because of this division and Neeley's favoritism, Francie becomes the sole provider for the family after the her father's death. She goes to work straight after graduation from grade school and never gets to have the pleasure and luxury of a high school diploma, but that doesn't stop her from her dreams. Her dreams of moving up in the world, to a place were you don't have to worry about where your next meal comes from; a place where money doesn't necessarily make you rich. This may sound like a ridicules dream considering that today a high school diploma is mandatory for veryone. At this point in time; however, very few people, without wealth, were able to get a higher education or even be able to go to high school. Yet nothing can stop Francie from completing her dream. This wonderful book cuts right to the heart of life. It show the true American dream; the dream of higher education and a better and equal way of life for everyone. The novel tells this dream through one special girl who realizes that she can be and do better. If you don't read A Tree Grows in Brooklyn you will be denying yourself a rich experience of the true American dream.