Learn About NASAs Pathfinder Mission to Mars

Find out About NASAs Pathfinder Mission to Mars Meet Mars Pathfinder The Mars Pathfinder was the second of NASAs minimal effort planetary Discovery missions to be propelled. It was a driven method to send a lander and a different, remote-controlled meanderer to the outside of Mars and exhibited various creative, affordable, and exceptionally compelling ways to deal with rocket and mission structure of a planetary landing crucial. One explanation it was sent was to show the achievability of minimal effort arrivals at Mars and inevitable automated exploration.â Mars Pathfinder was propelled on a Delta 7925 on December 4, 1996. The shuttle entered the Martian air on July 4, 1997 and accepting climatic estimations as it plummeted. The section vehicles heat shield eased back the specialty to 400 meters for every second in around 160 seconds. A 12.5-meter parachute was sent right now, easing back the specialty to around 70 meters for every second. The warmth shield was discharged 20 seconds after parachute arrangement, and the harness, a 20-meter-since quite a while ago interlaced Kevlar tie, conveyed underneath the shuttle. The lander isolated from the back shell and slid down to the base of the harness over around 25 seconds. At a height of about 1.6 kilometers, the radar altimeter procured the ground, and around 10 seconds before landing four air sacks swelled in about 0.3 seconds framing a 5.2-meter-wide measurement defensive ball around the lander. After four seconds at an elevation of 98 meters the three strong rockets, mounted in the backshell, discharged to slow the drop, and the harness was cut 21.5 meters over the ground. That discharged the airbag-encased lander, which dropped to the ground. It skiped around 12 meters into the air, bobbing at any rate another multiple times and moving before stopping roughly 2.5 minutes after effect and about a kilometer from the underlying effect site. In the wake of handling, the airbags emptied and were withdrawn. Pathfinder opened its three metallic triangular sun based boards (petals) 87 minutes in the wake of landing. The lander initially transmitted the building and barometrical science information gathered during passage and landing. The imaging framework acquired perspectives on the wanderer and quick environmental factors and an all encompassing perspective on the arrival zone. In the end, the landers slopes were sent and the meanderer moved onto the surface.â The Sojourner Rover The Pathfinders meanderer Sojourner was namedâ in respect of Sojourner Truth, a nineteenth century abolitionist and hero of womens rights. It worked for 84 days, multiple times longer than its planned lifetime of seven days. It researched shakes and soil in the region around the lander.â The heft of the landers task was to help the meanderer by imaging wanderer activities and transferring information from the meanderer to Earth. The lander was additionally outfitted with a meteorology station. Over 2.5 meters of sun powered cells on the lander petals, in blend with battery-powered batteries, fueled the lander and its locally available PC. Three low-gain reception apparatuses reached out from three corners of the case and a camera stretched out up from the middle on a 0.8-meter high spring up pole. Pictures were taken and tests performed by the lander and wanderer until 27 September 1997 when correspondences were lost for obscure reasons. The arrival site in the Ares Vallis locale of Mars is at 19.33 N, 33.55 W. The lander has been named the Sagan Memorial Station, and it worked almost multiple times its structure lifetime of 30 days. Pathfinders Landing Spot The Ares Vallis locale of Mars is a huge flood plain close Chryse Planitia. This locale is one of the biggest outpouring channels on Mars, the consequence of an enormous flood (conceivably a measure of water proportionate to the volume of every one of the five Great Lakes) over a brief timeframe streaming into the martian northern marshes. The Mars Pathfinder crucial around $265 million including dispatch and activities. Advancement and development of the lander cost $150 million and the meanderer about $25 million. Altered and refreshed via Carolyn Collins Petersen.

Free Catch-22 Essays: The Lunacies of Catch-22 :: Catch-22

The Lunacies of Catch-22        Joseph Heller, in his Catch-22, parodies the lunacies and gets of war and the military.  This world which Yossarian and Milo occupy is a game to be played very carefully.  That the absurdity of war is a game can be upheld by the way that Milo and Yossarian both win, however each having what's more, using an alternate strategy.  Milo and Yossarian originated from in a general sense distinctive extortionist conventions, both squeezed into new boundaries. The differentiation in styles can be summarized by saying that Milo is not kidding yet secret and that Yossarian is open yet fun loving.            Throughout the novel, Milo makes progress by his controls and quick talk.  He makes himself important to Colonel Cathcart by constraining him to understand that he is irreplaceable.  He controls himself into a position of going about as a help to the base by speaking to the shortcomings of his boss officers.  Cunningly he moves himself into power and turns into the most compelling individual in the whole extent of tasks. In any case, he loses the feeling of the game; he turns out to be so enveloped with picking up position, he loses his feeling of mindfulness and turns out to be uniquely worried about cash and force.            Yossaarian, then again, remains straightforwardly resistant of the game be that as it may, prevails at it due to his playfulness.  He goes to a walk obvious stripped, straightforwardly prematurely ends missions, and clearly fakes disease to escape the game.  In doing this he comes to his meaningful conclusions and achieves his objectives yet simply because of his playfulness.  Yossarian made genuine progress upon his impermanent constraint of his beliefs and standards however understanding his misstep changed his mind.  He was unable to control his convictions as Milo does however couldn't progress with open, genuine insubordination and exacting adherence to his principles.  Yossarian yielded his lone clear opportunity to get away

Can MDMA Be Used to Treat PTSD

Can MDMA Be Used to Treat PTSD PTSD Treatment Print Can MDMA Be Used to Treat PTSD? By Naveed Saleh, MD, MS twitter linkedin Naveed Saleh, MD, MS, is a medical writer and editor covering new treatments and trending health news. Learn about our editorial policy Naveed Saleh, MD, MS Medically reviewed by Medically reviewed by Steven Gans, MD on January 20, 2020 Steven Gans, MD is board-certified in psychiatry and is an active supervisor, teacher, and mentor at Massachusetts General Hospital. Learn about our Medical Review Board Steven Gans, MD Updated on February 10, 2020 Post-Traumatic Stress Disorder Overview Symptoms & Diagnosis Causes & Risk Factors Treatment Living With In Children Peter Dazeley / Photographers Choice / Getty Images When most people hear MDMA, they think of illicit and adulterated preparations of the club drug sold as Molly or ecstasy.  In reality, however, these street versions often contain adulterants and little or no of the active ingredient 3,4-methylenedioxymethamphetamine (MDMA).   Although ecstasy has been linked to long-term neurological effects and even deathâ€"associations that some experts disputeâ€"MDMA has proven safe and non-addictive in some clinical studies. Moreover, MDMA may be effective when combined with psychotherapy to treat PTSD. Treating PTSD Post-traumatic stress disorder (PTSD) is a disorder that results from exposure to a traumatic experience like a life-threatening event, natural disaster, or violence.  People with PTSD live in a state of hyperarousal and often re-experience the event that triggered their PTSD in the form of flashbacks or nightmares. They also experience mood alterations, trouble sleeping, and more. Its estimated that up to 23 percent of U.S. veterans returning from Iraq and Afghanistan have PTSD. Its notoriously difficult to treat PTSD. There is some evidence that SSRIs (antidepressants like Zoloft or Paxil) may help treat PTSD. Additionally, psychotherapy including prolonged exposure and cognitive-processing therapy have proven effective in treating people with PTSD; however, many people end up dropping out of psychotherapy. How MDMA Can Work With Psychotherapy For people with PTSD, psychotherapy can be difficult because psychotherapy requires a patient to recall the triggering event. Some experts claim that MDMA administered before psychotherapy can reduce anxiety, reduce hypervigilance and increase relaxation all while keeping the patient motivated and engaged. MDMA can increase empathy between a patient and therapist and inspire the patient to think about their problems in new and innovative ways thus contributing to insight. According to Ben Sessa and David Nutt, authors of an article titled Making a medicine out of MDMA, during psychotherapy, MDMA helps the patient to reach a position of empathic understanding and compassionate regard is part of their resolution and remittance of symptoms. The nuanced effects of MDMA are attributable to the drugs unique biochemical properties. Specifically, MDMA affects serotonin, dopamine and alpha-2 receptors as well as increasing the release of oxytocin. This release of oxytocin may facilitate bonding and empathy. In a first-of-its-kind study, 85 percent of participants taking MDMA during a placebo-controlled study no longer were diagnosed with PTSD after three sessions of MDMA-assisted psychotherapy. Of note, this study was low power with few participants. On a related note, Swiss researchers found that MDMA substantially reduced PTSD symptoms in people with treatment-resistant PTSD. Obviously, more research needs to be done to suss out the clinical benefits of MDMA administration among people with PTSD. Possible Use as Treatment We should take a moment to further distinguish the illicit use of ecstasy with the clinical use of MDMA. When people purchase ecstasy for recreational use, they typically use the drug excessively, expose themselves to potentially harmful adulterants and use other drugs in addition to MDMA like cocaine, marijuana, and alcohol. In clinical settings, limited doses of unadulterated MDMA are used for short-term adjuvant treatment during psychotherapy. In other words, buying ecstasy or off the street or in some club and using it to treat PTSD is a very bad idea. Although MDMA shows promise as a treatment for PTSD, because of public opinion and government restrictions, MDMA may never be used to treat the disorder. Specifically, both the United States and the United Kingdom have banned the drug. Because MDMA is banned, its very difficult to procure and test in clinical studies and unavailable for prescription.

Factors that Create Limitations to the Students when...

Benjamin Franklin once stated, An investment in knowledge pays the best interest. Offering education advances the minds of the people and gives them the tools to operate and construct todays future. Investing in education is an effective way of achieving this outcome and is practiced by many government. That stated, restrictions arise due to lack of resources based on inequity in our school system. In a modern time where education should be at its best, our education system lacks the benefits of enhancing the minds of the future. Factors like focusing on test scores, budget cuts and inequity within the schools system itself, contribute to these restrictions repressing our future. These factors create limitations to the students when†¦show more content†¦When a school fails to meet the ATP, Adequate Yearly Progress, benchmark, budgets cuts occur in order to not lose funding. The first cuts occur to the non-tested subjects such as the arts programs, electives and even extracu rricular activities. Tina Beveridge concern with this act, stated in â€Å"No Child Left Behind and Fine Arts Classes,† â€Å"With the increased pressure on building administrators to get the most value for their staff dollars, arts teachers are encouraged—and sometimes required—to incorporate tested subjects into their curricula. (Beveridge)† Courses such as the arts are not considered a â€Å"core† subject when compared to reading and math courses and thus are either modified or cut in order to â€Å"make space† for the intermediate courses design to ameliorate the student’s scores. These budgets cut also become harm to student’s education as it limits the materials they can cover. Instead of restricting the students of electives and the arts and forcing them to take reading and math intermediate classes, the school districts should focus more on the actual learning experience instead of ways in improving scores. In the end, it is always beneficial for students to receive the most from a rich and diverse curriculum. President Bushs’ act, â€Å"No Child Left Behind† has face controversy since it was passed due to concerns whether it will work and how it will affect the student’s education. Although the president’s initial conquest is praised, inShow MoreRelatedMoving : A Quick Survival Guide1591 Words   |  7 Pageswas used for a long time to describe the migration of human talent to rich countries. In the twenty first century this term has evolved to â€Å"brain circulation†, which describes mobility as a two way movement of students, professionals, and specialized workers looking for new opportunities in a globalized world (Solimano, 2008, p. 2). In this context, adaptation becomes a very important skill that can help people to survive and establish themselves successfully in a new environment. The presentRead MoreWho Am I, Hedwig?1291 Words   |  6 Pagestake into account the different positions on identity and how it may relate to gender. My standpoint in regards to gender is largely shaped by my social identities, which include my racial and ethnic background, my sexual identity, and my age. These factors, along with my background and personal experiences, define who I am and how I wish the world to see me. Racial and ethnic backgrounds play great roles in our lives regardless of whether it’s our own identity that is being evaluated or contested. TheyRead MoreShould The National Ncaa Be Paid?1581 Words   |  7 Pagesjersey sales, likeness promotions and other sources of income. The ones who are left out, the athletes, are the ones who actually create the value. In March of last year, The National Labor Relations Board in Chicago ruled that football players at Northwestern University are employees and had the right to unionize. The board made its decision based off the facts that student athletes get paid in the form of scholarships, work between 20 and 50 hours per week, and generate millions of dollars for theirRead MoreManaging Stress During Internship Among Chemical Engineering Students5648 Words   |  23 Pages[pic] Managing Stress during Internship among Chemical Engineering Students [pic] ACKNOWLEDGEMENT With the given opportunity, we would like to express our deepest appreciation to each and everyone who have been helping and involved in the process of conducting the research. 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I would also like to thank my friends who were extremelyRead MoreTeacher Motivation6898 Words   |  28 PagesFor the award of Mphil Educational leadership Teacher Motivation and Student Achievement in Senior High School By: Gordon Gyasi Yeboah Jnr Teacher Motivation and Student Achievement Senior High School Students ProQuest Dissertations and Theses, 2011 Dissertation Author: Stephanie S Hayden Abstract: Motivation has been used to encourage teachers as well as students themselves to increase students academic performance. Although research on motivation is extensive, fewRead MorePersonal Experiences With Identity Development1850 Words   |  8 Pages or sexual orientations to name a few. When we are born into this world some factors are inherited, while others we acquired over time. This paper aims to address my personal experiences with identity development and how each day I am learning how my privilege affects interactions in the world. The first factor of identity is the internal dimension. This includes the aspects of diversity we cannot control, but may change over time due to external factors. Age, race, ethnicity, physical abilityRead MoreCollegiate Sports And Collegiate Athletes1794 Words   |  8 Pageson estimated data. It shows how little of an opportunity student athletes have to make it into collegiate sports and collegiate athletes to make it into the professional arena. Student-Athletes Men s Basketball Women s Basketball Football Baseball Men s Ice Hockey Men s Soccer High School Student-Athletes 538,676 433,120 1,086,627 474,791 35,198 410,982 High School Senior Student-Athletes 153,907 123,749 310,465 135,655 10,057 117,423 NCAA Student-Athletes 17,984 16,186 70,147 32,450 3,964 23Read MoreThe Extent at Which Peer Group Affect Students Academic Performance3132 Words   |  13 PagesTHE EFFECT OF PEER PRESSURE IN CAREER CHOICE OF THE 4Th YEAR STUDENTS OF CALOOCAN HIGH SCHOOL A Thesis Proposal Presented to the Faculty Members of the UNIVERSITY OF CALOOCAN CITY General San Miguel Street, Sangandaan, Caloocan City In Partial Fulfillment of the Requirements for the Degree of BACHELOR OF SCIENCE IN PSYCHOLOGY By: Danna Reyes Mharfel M. Milanes September 23, 2012 TABLE OF CONTENTS Title Page†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Approval Sheet†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Read MoreConflict of Interest in Research2203 Words   |  9 PagesConflict of interests in research Everyone must deal with conflict of interest. Conflict of interest exist in every walk of life, including education, business, government, finance, and research. It can affect our thoughts, judgments, choices, and decisions. There is nothing inherently unethical in recognizing oneself in a conflict of interest. Rather, the main point gear toward whether one discovers his conflict of interests and how does he deal with this situation. Definition of conflict of

Fahrenheit 451 Essay - 1046 Words

Fahrenheit 451 Synthesis Essay In the book Fahrenheit 451, author Ray Bradbury describes a futuristic society in which it is normal for an average individual to shun and absolutely loathe books. The main character, Guy Montag, works as a fireman, and his job description consists of burning books instead of preventing fires. Television is a major topic in this book, and for the most part, is portrayed as an extremely obsessive and deleterious item. Today, in American society however, television is a much more positive thing, and has a lot to contribute to a healthy, connected, and well informed society. In American society, television can save lives instead of destroying them. Tim Leberecht, a well-reputed blogger and columnist,†¦show more content†¦Ã¢â‚¬Å"Televised events like the Super Bowl, the Olympics and the World Cup give us a rare opportunity to share a moment in time with the world,† proclaims Tim Leberecht of www.designmind.com (Leberecht). With our busy lives , we almost never take out time to spend with our loved ones, and these televised events are when the majority of people meet up and have fun. â€Å"Millie? Does the White Clown love you? Does your ‘family’ love you, love you with all their heart and soul, Millie?† Montag asks Mildred (Bradbury 77). Guy Montag is questioning his wife out of desperation, and is extremely curious to know if she believes that her fake TV family really loves her. From this we can see that he is truly disappointed with life and his wife’s immoral addiction to television. We must keep in mind that our society today is not as dumbed down and obsessed with fake parlor shows that spread real, tangible people apart as Mildred is. TV today is a source of knowledge and learning, and creates the perfect circumstances and settings for the getting together of the people that really matter the most. One of the most important aspects of television is its ability to strengthen democracy and teach the law. â€Å"Seventy-two percent (of the US population) learn about elections and candidates from TV news,† states www.designmind.com (Leberecht). TV brings us information that is essential to maintaining our freedom and our guaranteedShow MoreRelatedFahrenheit 451 Essay1076 Words   |  5 PagesAs renowned author Ernest Hemingway said, â€Å"There is no friend as loyal as a book†. This can be true at times, but in Ray Bradbury’s novel Fahrenheit 451, many people in the novel’s dystopian society think otherwise. In this essay I’ll be discussing the 5 books I’d save from the firemen if I was Guy Montag in Fahrenheit 451, and which of the 5 I’d choose to remember and â€Å"become†. The books I’d save would be Harper Lee’s To Kill a Mockingbird, Markus Zusak’s The Book Thief, Jandy Nelson’s I’ll GiveRead MoreFahrenheit 451 Essay892 Words   |  4 PagesFahrenheit 451 â€Å"Comparisonà ¢â‚¬  Essay Ray Bradbury’s novel, Fahrenheit 451, differentiates from the cinematic form of the novel directed by Franà §ois Truffaut in numerous ways. Bradbury states, â€Å"The movie was a mixed blessing. It didn’t follow the novel as completely as it should have. â€Å"It’s a good movie: it has a wonderful ending; it has a great score by Bernard Hermann. Oskar Werner is wonderful in the lead. But Truffaut made the mistake of putting Julie Christie in two roles in the same filmRead MoreFahrenheit 451 Critical Essay1607 Words   |  7 Pagesï » ¿Lintang Syuhada 13150024 Book Report 1 Fahrenheit 451 Critical Essay Human beings are naturally curious. We are always in search of better ideas, and new solutions to problems. One of a basic idea of Indonesia has been freedom of thinking and a free flow of ideas. But in some societies, governments try to keep their people ignorant. Usually, this is so governments can keep people under control and hold on to their power. In trying to keep people from the realities of the world, these oppressiveRead MoreAnalytical Essay On Fahrenheit 4511044 Words   |  5 PagesKhushi Jetley Mr. Chaput ENG2D0-L June 4 2017 Analytical Essay- Suppressing ideas and marginalizing humans is destructive. Censorship leads the society to an unpleasant conclusion. Censorship amounts prohibition of expression of someone’s ideas, thoughts which may be detrimental and prejudicial to a particular class of people. The book Fahrenheit 451, by Ray Bradbury, revolves around the idea of censorship as a bane to the society and culture. The book touches on various consequences of censorshipRead MoreFahrenheit 451 Change Essay991 Words   |  4 PagesEssay- Fahrenheit 451 Topic Sentence: Everyone undergoes change in their life, whether it is beneficial or not. Expand: Some can be life changing, while others can be life threatening. Literary Information: In Ray Bradbury’s science fiction novel, Fahrenheit 451, Lead into Thesis: Montag, the protagonist, lives in a world that dramatically changes him on a daily basis. It makes him realize how society has changed. Thesis Statement: As the protagonist, Montag undergoes many changesRead MoreFahrenheit 451 Essay517 Words   |  3 PagesIn Fahrenheit 451 by Ray Bradbury, we can see a lot of things wrong with the society, things that most people think could happen to us, but is it really that unrealistic? Ray Bradbury didnt think so when he wrote it because he was writing about his own time period, shortly after WWII, but the themes he wrote about are still present today. In the novel Fahrenheit 451, Ray Bradbury criticizes illusion of happiness, oppression, and loss of self, not only his fictitious society, but our society in realRead MoreEssay On Fahrenheit 451833 Words   |  4 PagesWhy shouldn’t Fahrenheit 451 be banned? Ban books or burn them? Ray Bradbury wrote his famous novel Fahrenheit 451 in 1953 fantasizing about a world in which books were banned, and when a book was found it was burnt and destroyed. Little did he know that his thought of books being banned could actually happen and that it would be one of his own. Today Fahrenheit 451 is being banned and challenged in schools all across America. How ironic that a book about books being banned is now being banned aroundRead MoreEssay Fahrenheit 451707 Words   |  3 Pageshe had wanted to be able to understand his own life, and the paradoxes in it, with the help of the books he was secretly saving from the other firemen. Montag can be considered the Hero in Fahrenheit 451, although most of his steps toward his goals are uncoordinated and clumsy. In the time that Fahrenheit 451, had take place, books had been banned, although the novel never clearly states why this had happened, although it suggests that lack of interest combined with the fact that knowledgeable peopleRead MoreFahrenheit 451 Essay1581 Words   |  7 PagesViolence Is Frequently Relevant To the Society in Fahrenheit 451 Fahrenheit 451 is a novel written by Ray Bradbury. In Bradbury’s futuristic novel, violence is prevalently revealed in the society. Violence in society is aggression, cruelty, rough or injurious physical actions and treatment towards the citizens and civilization in the society, where everyone has the same theory and beliefs on the way one should act. In Fahrenheit 451, everyone is careless and relatively violent with the exceptionRead MoreFahrenheit 451 Essay1647 Words   |  7 Pagesjust 70 years ago, the United States was detached; segregated into communities of race and color. In the eyes of our modern society, this practice was cruel and inhumane, an example of just how much a culture’s perspective can change in time. Fahrenheit 451, a novel written and published by Ray Bradbury in 1953, focused on the consequences of change in a society through the eyes of Guy Montag. In the fictitious story, Guy serves as one of many firemen in the community; rather than removi ng the fires

Cost and Price Analysis Free Essays

Cost and Price Analysis Instructor:Name: Class:Finance 230Date: Period:Results: 1)Why is it important for the government to exercise good fiscal judgment when spending funds? Government employees are held responsible for use of good judgment so those excessive prices are not paid. 2)List and describe four types of market based pricing. Be sure to provide at least one (1) example of each type. We will write a custom essay sample on Cost and Price Analysis or any similar topic only for you Order Now Competitive Offers – response to solicitation encouraging competing offers Established Catalog Price – Published by the seller in a regularly maintained catalog or price list Established Market Price – substantiated from sources independent of the seller: and are current sales prices established in the normal course of trade between buyers and sellers free to bargain in the market place. Established by Law or Regulation – customers are consistently impacted by the established prices. )List 3 reasons that government buyers have significant advantages in getting fair and reasonable prices. The government is the only buyer – which has a strong negotiating position on pricing. High volume purchase – suppliers like to deal with high volume buyers and are inclined to give better prices to such buyers. Anit-Deficiency Act – requires the government agencies have the money to pay for the contract work before signing the contract. 4)Compare and contrast cost, price and profit. Price refers to the amount of money that consumers have to give up to acquire goods or service. Profit is what ever monetary amount is left after all cost has been paid. 5)List and explain the two acceptable procedures for obtaining competitive prices. Sealed Bidding – A process by which government needs are made known by a solicitation called and Invitation for Bids (IFB). Negotiation is the contracting method that ma be used when sealed bidding is inappropriate. Competitive Proposals A process by which government needs are made known by a solicitation called a Request for Quotation (RFQ) 6)Compare and contrast cost and financial accounting. List two (2) examples each of conditions that warrant the use of cost and financial accounting procedures. Cost accounting – is a procedure which enables firms to keep track of the costs that apply to each individual contract or major task they under take. Ex cost acct. – estimate the cost of work before actually undertaking it. Financial accounting – is the accumulation of information that enables the firm to know how much total cost and profit they made in a particular period of time. Ex. 7)What are the three major classifications of costs? Reasonable, allowable, and allocable cost Variable fixed, and semi-variable cost Direct and indirect cost 8)Compare direct and indirect costs. Direct cost – direct labor, direct materials, and some other costs specifically associated with particular contracts are classified as direct costs. Indirect cost – are any cost that are not direct. Cost that apply across the board to large parts not conveniently chargeable to one particular contract. How does the government contracting officer ensure the costs are reasonable, allowable and allocable? Reasonable Cost – in its nature and amount, it does not exceed that which would be incurred by a prudent person in the conduct of a competitive business. Allowable Cost – allowability of a particular cost under cost principles must be determine using FAR Part 3. Each principle is based on laws and policies. The decision for determing allowable of a particular cost rest with the Contracting Officer. Allocable Costs – alloacable if I is assignable or chargeable to one or more cost objectives on the basis of relative benefits received or other equitable relationship. )When may certified cost or pricing data be required? The head of an agency shall require offerors, contractors, and subcontractors to make cost or pricing data available as follows: An offeror for a prime contract entered into using procedures other than sealed-bid procedures shall be required to submit cost or pricing data before the award of a contract if— in the case of a prime contract, the price of the contract to the is expected to exceed $500,000; and in the case of a prime contract entered into on or before, the price of the contract to the United States is expected to exceed $100,000. n the case of a change or modification made to a prime contract referred to in subparagraph the price adjustment is expected to exceed $500,000; in the case of a change or modification, to a prime contract that was entered , the price adjustment is expected to exceed $500,000; and in the case of a change or modification not covered by clause (i) or (ii), the price adjustment is expected to exceed $100,000. 10)If the government were to determine that significant overpricing occurred because of defective cost or pricing data, what options may the contracting officer explore prior to award? What may the contracting officer consider after award? The Truth in Negoatation Act – an examination of defective pricing in government contracting 11)Explain the level of importance associated with the detailed analysis of direct labor costs when determining a fixed-price contract. Price analysis shall be used when cost or pricing data are not required in determining the reasonableness of the prime contract price. Some firm-fixed-price contracts may entail substantially less cost risk than that of direct costs, such as material and labor, and associated indirect costs. 2)When determining proposed hourly wage rates, list three (3) options an offeror explore. Plantwide rate, Departmental Rate, and Rates by Labor Category 13)List, in comparison, what process improvements benefits realized from the learning curve and improvement curve. What are the expectations of each curve? Theroy called learning curve because it is belived thath learning workers caused most of the time saving, Studies showed that other factors, such as equipment and set-up improvements, also help reduce unit production time. It is called various names improvement curve, experience curve and time reduction curve. 14)How does a company effectively manage the overhead expense? What are the typical expenses included in overhead? Overhead expenses are those production and nonproduction costs not readily traceable to specific jobs or processes. Overhead expenses encompass three general areas: indirect materials, indirect labor, and all other miscellaneous production expenses, such as taxes, insurance, depreciation, supplies, utilities, and repairs. Therefore, overhead expense is part of the total costs of maintaining and staffing a business. 15)Categorize the following expenses as either Overhead or General Administrative: a. Lease b. Entertainment Expense c. Travel Expense d. Payroll Expense e. Marketing Expense f. Mileage g. Professional Development h. Utilities i. Communications Expense j. Goodwill k. Research and Development Costs l. Taxes m. Patent Costs n. Bad Debts o. Lobbying and other Political Costs 16)The scrap allowance includes spoilage and shrinkage. List two (2) similarities and differences between the three categories. Scrape allowance is extra amount of material or parts required to be sure that enough material will be avaible to make the final product. Scrap is unadvoidable. Spoilage is a different from scrape because it is the direct result of someone making a mistake or a machine getting out of adjustment or a similar problem. Shrinkage is another factor. This can be the result of nature. 17)Explain the following concepts: a. Underabsorption under absorption is when the actual budgeted overhead is less than the planned overhead b. Overabsorption Occurrence of credit balance in factory-overhead account, resulting from excess of overhead applied to work-in-process inventory over the amount of overhead actually incurred. c. Exact Absorption The chances of absorbing the exact actual amount of overhead by a series of many customer billings throughout the year are nil. 18)Describe the following methods in conducting price analysis: a. Comparison of proposed prices received in response to the solicitation These methods consist of comparing offered prices to each other to decide which are reasonable b. Comparison of prior proposed prices and contract prices with current proposed prices Method most frequently used for government price analysis when agency has had a history of contracting for the same products or services. c. Comparison with competitive published price lists Catalogs are recognized as fairly reliable guides on current prices being paid by consumers in general. Established catalog or market price. The price paid for commercial items prices for items sold in substantial. Established catalog price, Established market price, and Price paid for Commercial items. . Visual Analysis FAR 5. 404-1(b) (4) says value analysis can give insight into the relative worth of a product, and government may use it in conjunction with other price analysis techniques. 20)Facilities cost of capital is allowable if the contractor’s have which of the following: (a) Capital investment is measured, allocated to contracts and cost as required by CAS 414 (b) Contractor has adequate records to show compliance with CAS 414 (c) Estimated facilities capital cost of money is specifically proposed for the contract under which it is claimed (d) All of the above 1) Compare and contrast Distributed Facilities and Undistributed Facilities. Distributed facilities are those that are clearly and directly assigned to specific overhead or G accounts. Undistribute Facilities are facilities capital costs incurred for more than one indirect cost pool. The cost of these facilities must be allocated to the indirect cost pools that bebefit from them. 22) Facilities capital cost of money is an a. Allocatable cost b. Allowable cost c. Variable cost d. Imputed cost e. Both b and d 23). What does the acronym CASB mean in Facilities Capital Cost of Money a, Capital Accounting System Branch b. Cost Accounting Standards Board c. Cost Analysis Standards Board d. Both a b 24) Which form is used to calculate the capital cost of money: a. Form CASB-CMF b. DD 1861 c. SF 182 d. All of the above. 25) In which (1) one of the three ways can a contract auditor assist the contracting officer in contract pricing? Reviewing and evaluating proposed or incurred costs 26) Contracting Officers will often ascertain that the contractor’s accounting system meets this requirement by commissioning a ______________________? Pre-award Survey of Prospective Contractor Accounting System ( PSPCAS) 27) Contract auditor is called on by a contracting officer to determine if the prospective contract meets what? Responsible financial capability standard of FAR 9. 104-1 28) What unsupported costs are proposed or incurred costs on which the auditor is unable to render an opinion? Regarding reasonable, allowability, or allocability. 29) What does the acronym DCAA mean? Defense contract Audit Agency 30) What is the total Cost Approach? How is it used? It shows all cost incurred in the original contract estimate and were the attributes to the contract were changed. It shows the government at fault and recognizes that neither the contractor nor any third party is at fault. 31) List the two principles that prevail in measuring equitable adjustment. Some cost impact must result from the contract change The contract and government are to remain whole. 32) Why is there a format for submitting proposals for equitable adjustments and when is it used. This formal procedures is a methodical way o document the calculation of the equitable adjustment. When contractors submit certified cost or pricing data if the expected value of the contract modification exceeds $650,00. 00. 33) What is the name of the formula that is widely used when computing unabsorbed overhead resulting from government caused delays? Eichleay Formula 34) How can contractors segregate the cost of performing changed work? They usually assign specials accounting codes to the transactions attributed to the changed work. 35) What is the main misconception about profit and fee? Negotiated profit or fee is what the contractor will actually get. 6) What three major requirements must government contracting officers adhere to according to the Contracting Officer Responsibilities (FAR 15. 404-4)? Profit fee Pre-negotiation objective, Facilities Capital Cost of Money, Statutory Limitations of Prices or Fees 37) Name six major factors bearing on profit levels for government contracts. Contractor Effort, Contract cost rack, Federal Socioeconomic programs, Capital Investmen ts, Cost Control and other Past Accomplishments, Independent Development. 38) What is the general approach used by all the structured profit systems. The structured profit systems establish a total profit objective by adding profit increments for various major cost inputs and for other contract factors. 39) What are the major categories listed under the approach of Profit Determination – Overhead? High skill supervision, clerical and support, depreciation or rent (complex) depreciation or rent (routine), fringe benefits administrative, routine expense, and total overhead costs. 40) List three important factors that every business must consider before doing business with the government. How to cite Cost and Price Analysis, Papers

Accounting Information System Experienced Unlimited Changes

Question: Discuss about the Accounting Information System for Experienced Unlimited Changes. Answer: Introduction AIS has experienced unlimited changes in the past many decades, enhancing the manual or paper-based systems to fully automated and paperless systems. However, the relocation of data from paper to PC system brings several dangers to the organizations. AIS contain the private data which becomes a trade-off data if the data is unsecured. An Enterprise Resource Planning (ERP) and (AIS) Accounting Information system provides an appropriate financial data model for the organizations to take financial or accounting decisions. AIS is a model for assembling, accumulating as well as assessing of the financial data, utilizes before taking sensitive accounting decisions. Accounting Information System is a computerized methodology for following organizations accounting work. AIS support employees to accomplish their business works more fruitfully by reducing the obstruction between enterprises. AIS Solutions offer a worldwide as well as the continuous perspective of information which enables orga nizations to solve the issues effectively and makes improvements. It upgrades the financial uniformity of organization with regulative benchmarks as well as decreases the dangers. This report includes the ERP and AIS software models for the organizations Disk4U and Sungate so that these organizations improve their accounting software by using this new and innovative accounting software. This study includes the appropriate software and its vendors for both the companies. Accounting Information System Processes of selecting an AIS Within the information system of management arrangement, the accounting scheme ensures the numerical figures that can correspond to the reality of financial as well as the profitable status of an organization (Barich, 2010). As a result, handling the accounting data is the most decisive component of pre-decisive procedure of managers. Nowadays, Accounting Information System software packages have a broad marketplace. There are various software programs which support the accounting, recording, reporting and processing of financial events. Furthermore, in numerous cases, they help the actions of the organization like an organic segment of a compound, updated and integrated information framework. The AIS and ERP have a close or concise association with the Administration Information Division, Administration and Accounting Division, which have the interior control along with the information technology team. The consonant and productive actions describe the main points of the AIS framewor k, which accommodates the essential information about the educational database. The data framework works in the organization and incorporates two firmly related sub-frameworks: a data-processing or data supplying sub-framework as well as a decision-making sub-framework (Bhimani, 2012). The information handling framework is in charge of getting, coding, putting-away, preparing and sending the data vital for the actions and operations. The work of the definitive sub-framework is based on data, preparing frameworks utilizing them to impact, specifically or indirectly, with the administration forms as well as the operations of the framework. Numerous associations restricted the time and cash spent on the investigation, configuration and documentation and preparing. They move directly into the software selection and its implementation. If an elaborated requirement investigation is performed by satisfactory time and if the money is being spent on the investigation, then the execution and continuous assistance will be minimized. Associations which skip these significant steps to ensure the framework meets their requirements are frequently left with disappointed end users, expensive support, and with incorrect data (Collier, 2003). Steps to implement the Accounting Information System Data Conversion: Equipment is formulated to alter the information from the present framework to fresh framework. Data or information is mapped from one framework to another as well as data files are made and it will operate with the developed equipment. Data conversion is exhaustively tested and proved before concluding conversion. There's a reinforcement so it can be restarted, if important. Launch: The framework is executed simply after Data Conversion is finished. Organizations should be aware of the launch date. Ideally, the present framework is maintained and frequently run in a "parallel" way until the fresh framework has started working. Tools: Online assets are accessible to help with strategic preparation of AIS. Data frameworks and monetary structures help in deciding the particular requirement of every association, and in addition allotting responsibility to standards involved (Drymiotes and Hemmer, 2013). Support: The end users, as well as directors, have progression support approaches every time. Structure redesigns must follow a comparative process and all customers are exhaustively evaluated the changes, updated in a bearable way, as well as prepared (Books and Software: Books and Software, 2000). The procedure of AIS: The strategy and guidelines of an Accounting Information System are the strategies it utilizes for gathering, putting away, recovering and handling information. These techniques will be both manual as well as computerized, and the information can originate from both inner sources as well as outer sources. Strategies and directions will be surely coded in AIS programming; they ought to likewise be "coded" into workers through documentation and preparing. Methods and guidelines must be taken after reliably to be successful. Case Study 1 Business Processes Sydneys organization, Disk4U sells CDs as well as Vinyl Records. Presently Disk4U is focusing on selling its products through a shop-front, a Phone call as well as through email. This growth in the commerce has actually become fundamental for the association to boost their physical procedures of trade reporting as well as accounting (Gupta, 2008). This paper is for the organization Disk4U to present a report regarding usage of Accounting Information System as well as technologies to upgrade the organizations manual method of accounting information along with business reporting. The budget of Disk4U is only $150,000 hence as a consultant, I tried to present the software which is reasonable for the association (Editorial Board, 2005). Disk4U business requirements Disk4U needs the AIS framework which provides flawless service to the organizations accounting system. The distinctions in accounting frameworks emerge fundamentally in a speedy way with the help of which many functions are easily performed. Disk4U requires the system which guarantees the complete control system, which affirms quality recording and controlling the information identified with Disk4U's business activities. Disk4U needs an AIS which also protects the organizations data and assets. There are a number of outcomes which are needed for these processes to accomplish business objectives of Disk4U. Cost versus performance, in some cases, the data costs more to acquire extra data rather than its original cost. Hence, cost-benefits of AIS fulfill a general requirement of data which a leader will purchase. Understandability of the information: Many constituents can bring to the understandability of the information, considering user knowledge, ability, education and motivation. Mo reover, data outline decisions, for example, its level of the collection will influence its understandability, subsequently, its utility for controlling data integrity. For a few purposes, exceptionally collected data might be called for; for different purposes, extremely aggregated data might be needed. Therefore, suitably customized levels of understandability can be empowering agents of data respectability. An intermediary for the understandability of data is its similarity with user specified prerequisites. System requirements Bookkeeping is known as a dialect of business by considering its benefits for administration from numerous methods. Disk4U requires Accounting Information Systems which involves effective recording, transactions of information and compiling it in reports. An essential preferred standpoint of Bookkeeping-data over different sorts of data is that it depends on numbers and quantifiable information and Disk4U only needs this type of solution. AIS reports can be examined to give administration money related data that can be utilized to maintain a business, prepare and to roll out improvements when business is not moving smoothly. If operations of Disk4U are flat as well as not as hoped-for, AIS shows this truth and management of Disk4U can take vital decisions regarding it (Drymiotes and Hemmer, 2013). Software Selection: Disk4U ZohoBooks is a sharp and smart AIS software for growing organizations. It also won the Great User Experienced Software as well as Useful Free of Cost prizes this year. It is a spontaneous accounting success solution for Disk4U to manage the organizations finances as well as to stay on top in the software field. It is basic and simple-to-use AIS software to help Disk4U to handle its business, in a smart way. Disk4U can send proficient invoices to its clients and start accepting online installments from customers. It is a quick, straightforward as well as a convenient way to perform accounting tasks within the organization. Disk4U have a brief knowledge about its expenses with the help of ZohoBooks AIS software and saves money of the organization in the future. Disk4U enjoy the experience to stay on top position in their filed by upgrading companys finances with the help of ZohoBooks compelling accounting reports, for instance, Balance Sheets, PL as well as Cash Flow Statement which he lps Disk4U to be on the top of the companys finances. ZohoBooks offers smart and sharp business solutions to Disk4U organization and helps it in dealing with their everyday business exercises such as boosting deals, expanding efficiency in dealing with their business money. With the one sign-on characteristic, clients of ZohoBooks accesses more than Twenty-five applications with a similar account. As there is tight incorporation in several Zoho applications, ZohoBooks takes a step ahead and now it is not just solving the different accounting challenges, rather it is also providing Disk4U a holistic image of the health of a business. Software vendor Microsoft: ZohoBooks are foremost AIS software for Disk4U on cloud technology. Zoho Books give assistance to Disk4U to manage its businesss cost and invoice its clients. Effectively deal with Disk4U's costs and arrange them by sort. Make and keep up organization's business contacts catching every single vital detail such as cash, email, billing address and so on. Keep up both the products as well as administration with fixed rates to spare organization's time for writing it each time, the organization makes a receipt. Disk4U gives a solution for its queries anytime and at any place from ZohoBooks support team. ZohoBook is a trusted and has more than ten million clients worldwide. Disk4U uses it to manage the organization's business finances. The latest and a new version of AIS Zoho Books with a fresh interface along with added features help the organization to achieve its business needs. Case Study 2 Business Processes Victorias biggest producer of rice is Sungate. The data of Sungate along with ISS need many manual re-entries of all the orders along with financial transactions in which a lot of money, as well as time, is with which a lot of time is wasted. As a part of the business system as well as an accounting consultant, this report is submitted by me to Sungate in order to help this organization to select the information system which is appropriate to enhance organizations Accounting as well as business operations. Sungates has a very low budget for AIS software selection (Fox, 2007). Business Requirements There are several procedures which Sungates AIS software has to perform. Translate and record the impacts of business transactions. Classify the impacts of comparative exchanges in a way that grants assurance of the different aggregates and subtotals valuable to the administration and utilized as a part of the accounting information report. Summarize and convey the data contained in the framework to choice makers (Ciftci, 2010). Some results are required for these procedures to accomplish business targets, for example, dependability which implies the data must be solid, Sungate should have the capacity to rely on its motivation and on its sensibly free from blunder and predisposition thinking (Funnell, 2012). Moreover, for data to be dependable, it should be valid if several diverse individuals set out to get the data from the information, they would all reach the same conclusion. Legitimacy or Authorization: Representational infidelity of data about impalpable items suggests that th e data is substantial in courses other than correspondence with a unique physical condition. The idea of legitimacy implies that data speak to genuine conditions, principles or connections as opposed to qualities of physical articles. In a general setting, conditions, guidelines or connections are legitimate if what they imply is valid (Gilbert, 2005). In a business connection, conditions, business principles or connections are built up or affirmed by gatherings with the designated authority to do as such. In this way, exchanges are substantial on if it was started and executed by faculty or frameworks that have been conceded the authorization to do as such and if endorsements are valid and inside the extent of the power allowed to the approver. A validation procedure may, therefore, need an investigation or examination of the particular item, the relationship between the relationship between products and business, policy, and standard (Information technology, 2012). System requirements Sungate requires an AIS system which has specific advantages. One preferred benefit of AIS data is that this data is based on the accounting principles of AIS. These are guidelines to be followed in bookkeeping, to make standardized reports. Information entered into a bookkeeping framework is an evident information, not sentiments or wishes. Accounting information should be unbiased. Another preferred standpoint of bookkeeping data is that it is dependable. For instance, when you see $40,000 in records payable, Sungate owes that much to others (Krishnan and Wang, 2014). If Sungate has questions about that, reports can demonstrate to it how that number was computed. To make a bookkeeping framework in which information needs to prefigure and to have legitimate documentation to back it up. In a well-run bookkeeping division, compromises are made and techniques are set up to guarantee unwavering quality and exactness of the data. Bookkeeping reports can be broken down to furnish administ ration with budgetary data that can be utilized to maintain a business, prepare and to roll out improvements when business is not going off course (Ivens, 2001). Accounting offers a specific level of services and bookkeeping reports demonstrate the reality of organizations information, therefore, accounting administrations can settle the choices about it and choose appropriate or favorable software for bookkeeping of data (Ivens, 2010). Software Selection: Sungate QuickBooks: QuickBooks software is quite easy software to accumulate a monetary record if Sungate has the right equipment which is easily available then it use this software for their accounting operations. Making utilization of a propelled bookkeeping framework, for example, QuickBooks' bookkeeping programming, removes queries from the organization's asset report (Mohd, 2005). Sungate will not have to finish convoluted recipes or computations, or stress over making the right design for its record (PENG and JANIE CHANG, 2010). QuickBooks' far-reaching book-keeping framework bundles guide Sungate's through the each progression of the accounting procedure as Sungate require. QuickBooks' definite timetable additionally tracks all arrangements, to-do things and essential business errands, for example, receipt as well as bill due to dates. Additionally, the product can split and create more than hundred distinct reports that permit Sungate's to see yearly salary and cost patterns, alongsi de with details on things like top clients. The product is upgraded every year (Lin and Smith, 2006). The 2012 edition offers three new features, including a lead center to track prospective customers, a document center to manage things such as contracts, proposals and receipts and an inventory center to help centralize the business inventory tasks and reports. It also offers options for creating timesheets for multiple employees at one time, as well as for billing multiple customers at one time. QuickBooks accounting software currently sells for about $229.95 yearly (Neish and Saccasan, 2006). The Premier version, which includes more than 150 sales, financial and tax reports, as well as customizable tools for tracking inventory, creating purchase orders, setting pricing levels and forecasting of future sales, expenses and growth opportunities are sold for $399.95 (Perry, 2011). Software Vendor Oracle: QuickBooks software database is an administrative framework for reports having social databases and information of organizations. Oracles QuickBooks software was initially discharged in 1979. The product is composed in low-level computing construct such as C as well as C++, it works with a few working frameworks including Windows plus Linux. The effectiveness of QuickBook software provided by Oracle makes the organization's overall business sector pioneer in database administration frameworks contending with IBM, Tera-data, SAP, and Microsoft. Intuit's QuickBooks software is a bookkeeping programming bundle particularly for little and medium-sized associations (Powner, 2012). QuickBooks is accessible application and as a cloud-based adaptation. Since its underlying discharge in 1994 QuickBooks has created itself to the business sector pioneer in little business bookkeeping programming. The most recent rendition is QuickBooks 2015 which includes a few changes that clients have been requesting (Wild, 2005). AdaptAccounts for Oracle bookkeeping programming joins the practical, field-demonstrated flexibility of AdaptAccounts with the force of Oracle (Romney and Steinbart, 2006). The most recent era of AdaptAccounts for Oracle bookkeeping programming underlines server-side programming utilizing database put away methods, triggers, and capacities. This gives enhanced execution and improves the customer side programming. Customer side writing computer programs are actualized utilizing Delphi - a pioneer in superior database RAD apparatuses. Utilizing these effective programming improvement advancements empowers Adapt Accounts for Oracle bookkeeping programming to be adjusted rapidly and monetarily (Suryanto, 2011) Conclusion AIS software should ensure a connected application for management and reporting, among which the elements supporting the accounting information system have a special significance. This application provides the necessary transparency for the access of financial and accounting data for the concerned employees. The book-keeping programs mainly help the bookkeepers and financial managers to work. Though their work has a crucial importance for the enterprise, it is limited to preparing tax returns and reports on the budget and finances. Unfortunately, it occurs in practice that the managers of the enterprise sign quarterly or yearly reports which are not transparent, and representatives are not understandable for them. The standardized statements are not made for top managers, rather for the operative leaders. By using ERP systems it is possible for those in the top management to view the finance and accounting framework and to understand their meaning, as it is possible for them to follo w the framework. In order to conclude, accounting information system brings a lot of disadvantages to the organizations in todays business environment, but accounting information system combines the study and practice of the accounting with the concept of designing, implementing, controlling and monitoring the information system. It also combines the modern information technology and the traditional accounting system to provide a better financial system to manage and improve the financial performance of the organization. References Barich, T. (2010). QuickBooks 2010 quicksteps. New York: McGraw-Hill. Bhimani, A. (2012). Management accounting system implementation success: is reporting useful information sufficient?. International Journal of Accounting, Auditing and Performance Evaluation, 8(2), p.115. Collier, P. (2003). Accounting for managers. West Sussex, England: J. Wiley. Drymiotes, G. and Hemmer, T. (2013). On the Stewardship and Valuation Implications of Accrual Accounting Systems. Journal of Accounting Research, p.no-no. Editorial Board. (2005). International Journal of Accounting Information Systems, 6(3), p.CO2. Fox, C. (2007). QuickBooks 2007 finance software for small business QuickSteps. New York: McGraw-Hill. Funnell, W. (2012). The information master: Jean-Baptiste Colbert's secret state intelligence system. Accounting History Review, 22(1), pp.100-103. Gilbert, J. (2005). QuickBooks 2005 bible. Indianapolis, IN: Wiley. Information technology. (2012). [Washington, D.C.]: U.S. Govt. Accountability Office. Ivens, K. (2001). QuickBooks 2001. Berkeley: Osborne/McGraw-Hill. Ivens, K. (2007). Running QuickBooks 2008 Premier editions. Philadelphia, Pa.: CPA911 Pub. Ivens, K. (2010). Running Quickbooks 2011 Premier editions. Philadelphia, Pa.: CPA911 Pub. Lin, P. and Smith, L. (2006). Using a Webà ¢Ã¢â€š ¬Ã‚ Based Accounting System for Teaching Accounting System Design and Implementation. Journal of Information Systems, 20(2), pp.65-79. Neish, W. and Saccasan, M. (2006). Using QuickBooks accounting software. North Ryde, N.S.W.: McGraw-Hill. Peng, J. and Janie Chang, C. (2010). Applying XBRL in an Accounting Information System Design Using the REA Approach: An Instructional Case*. Accounting Perspectives, 9(1), pp.55-78. Perry, T. (2011). From quickbooks to slow food. IEEE Spectr., 48(3), pp.23-23. Powner, D. (2012). Information technology. [Washington, D.C.]: U.S. Govt. Accountability Office. Romney, M. and Steinbart, P. (2006). Accounting information systems. Upper Saddle River, N.J.: Pearson Prentice Hall. Suryanto, S. (2011). Design and Analysis: Payroll of Accounting Information System. CommIT (Communication and Information Technology) Journal, 5(1), p.24. Wild, J. (2005). Financial accounting. Boston: McGraw-Hill/Irwin. Books and Software: Books and Software. (2000). Analytical Chemistry, 72(5), pp.230 A-231 A. Ciftci, M. (2010). Accounting Choice and Earnings Quality: The Case of Software Development. European Accounting Review, 19(3), pp.429-459. Krishnan, G. and Wang, C. (2014). Are Capitalized Software Development Costs Informative About Audit Risk?. Accounting Horizons, 28(1), pp.39-57. Mohd, E. (2005). Accounting for Software Development Costs and Information Asymmetry. The Accounting Review, 80(4), pp.1211-1231.