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 In the wake of handling, the airbags emptied and were withdrawn.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.

Poverty in the United States and India an Example of the Topic Economics Essays by

Poverty in the United States and India So many nations are subject to the growing problem of poverty in its areas. Most often, countries look up to other progressive and powerful nations, like the United States of America, because of its better, if not best, economic and social development. U.S. has been regarded as one of the most influential countries around the globe. It has proven its stature over time due to its impressive growth, supremacy, vast opportunities and technological advancement. On the other hand, there are many countries, which have been on the news at all times, due to disturbing realities. That is why, most often, people have lasting impressions regarding these countries and the deprivation they possess. One of those countries is the Hindu nation found in South Asia, India. It has been known to be a poor country, with thousands of people dying from hunger. Seemingly, compared to the United States, India is absolutely more of a suffering country. Need essay sample on "Poverty in the United States and India" topic? We will write a custom essay sample specifically for you Proceed Nevertheless, the United States is not all that. There is absolutely more to it, or probably less, than one could ever imagine. Just like India, U.S. is also suffering from poverty. This is the situation wherein individuals or families have an annual income that is less than the poverty line set by the U.S. Government. In fact, the official poverty rate of U.S. in 2006 was 12.3%, down from 12.6% in 2005 (DeNavas, 2006, p.11). In more quantified terms, in 2006, there were 36.5 million Americans who were poor, not quite far from those experiencing poverty the previous year. However, this statistics is said to be understated because of the fact that poverty in the United States is cyclical in nature, meaning most poor people cycle in and out of poverty; they do not stay poor for long periods (cited in Zweig, 2004). As a result, far more than 12% of the US population falls below the poverty line at a particular point over a number of years. No matter, this still shows a larger percentage of Americans who are or who become poor at some point. Moreover, around 11% of Americans were deprived of food in 2002, and the prevalence of food insecurity with hunger rose from 3.3% in 2001to 3.5% in 2002 (Nord, 2002, p.6). There are many direct and indirect sources, which are attributable to the poverty experienced by Americans. These include unfavorable economic conditions, inadequate education and employment opportunities, natural calamities, inability to meet high costs of living, and crime. On the other hand, India has in fact experienced recent economic growths. However, it still suffers from extreme poverty. The Planning Commission has estimated that a substantial 27.5% of the population was living below the poverty line in 2004 to 2005 (Poverty, 2007, p.6). The National Commission for Enterprises in the Unorganized Sector (NCESU) states that 77% of Indians (or Hindus, as the are righteously called) or 836 million people lived on less than 20 rupees per day (this figure as having been previously reported as either 2 or 0.5 dollars per day. A major cause of poverty in India, especially among rural people, is the lack of access to productive assets and financial resources. India relies on agricultural lands in remote areas, which have meager returns. Therefore, people tend to flock to cities hoping to have a better life. As a result, there have been large shanties and slum areas leading to urban poverty in India. In fact, there had been 20 to 60 million deaths due to st arvation in Indian colonies. It is quite apparent the India is indeed suffering more in terms of poverty-stricken families weighed against the United States. This is mainly due to the fact that the latter is indeed a more progressive country than the Hindu nation. Its abundant resources are used more extensively, and that it has more capacity to induce fast solutions to its poverty rate. India, on the other hand, needs dramatic reforms to reverse its problem of widespread poverty. References DeNavas-Walt, C., Proctor, B.D., & Smith, J. (2006). Income, Poverty, and Health Insurance Coverage in the United States.U.S. Census Bureau, Current Population Reports. Washington, DC: U.S. Government Printing Office. Nandal, S. (2005, November). Extent and Causes of Gender and Poverty in India. Journal of International Womens Studies, 7 #2. Nord, M., Andrews, M., & Carlson, S. (2002). Household Food Security in the United States. U.S. Department of Agriculture, Food Assisatnce and Nutrition Report No. 35. Poverty Estimates for 2004 2005 (2007, March). Government of India, Press Information Bureau. Zweig, M. (2004). Whats Class Got To Do With It, American Society in the Twenty-first Century. Ithaca, NY: ILR Press.

Colombia essays

Colombia essays Colombia es unos de los paà ­ses ms interesantes en Latinoamrica. La historia de Colombia puede ser dividido por tres pocas importantes: inmediatamente despus de la independencia, durante de la crisis mundial, y en la actualidad. Por toda su historia, Colombia ha sido formado y influido por tres aspectos importantes: la economà ­a, la polà ­tica, y la sociedad. La poca de su independencia era una poca muy importante y susceptible para Colombia, como es para cualquier paà ­s. Colombia gan su independencia de Espan en Espan del comercio internacional, la agricultura y la minerà ­a no eran muy prosperas. Tambin, el comercio fue limitado a un grupo peques, la industria de bancos fue insuficiente para cumplir las demandas de la gente. A pesar de la necesidad para cambios, Colombia guard esclavitud, impuestos altos, y el gobierno tenia un monopolio en tabaco y alcohol. Este gobierno despus de la independencia fue dividido entre dos grupos de criollos en oposicin. Uno fue los consejos provinciales que querà ­an un gobierno federal como lo en los EEUU. Ellos, con su là ­der Torres, seguà ­an las ideas de la Ilustracin y eran muy liberales. El otro grupo, los consejos en Bogot con su là ­der Nari una constitucin que dividi la tierra por provinciales y se llamaron Nueva Granada. Co ...

BUSINESS PROBLEM-SOLVING CASE Does Big Data Bring Big Rewards Essay

BUSINESS PROBLEM-SOLVING CASE Does Big Data Bring Big Rewards - Essay Example The factors include-identifying and managing the complexity of the business operations, placing emphasis on the adoption of the information system on a company-wide platform, analyzing potential tangible benefits that are to arise from adopting the system, prioritizing the benefits of the system in accordance with the company’s goals and business needs, ensuring that the system is supported by the top level management and that they take an active role in its implementation and use. Additional factors include- communicating effectively with all the employees and giving them responsibilities in order to mitigate risks. A lot of interesting points have been raised regarding the benefits of a big data system. It is quite clear that the financial goals of such a system are boundless if big corporations like Hertz and Vestas are anything to go by. I additionally agree that when these systems are adopted appropriately, they improve customer relations between companies and their customer bases (Ohlhorst 2013). The example of Sears is a primary case showing how by adopting Hadoop, it has been able to make strides in customizing their retail products to match the specific needs of an individual customer, which is very impressive. However, I am of the opinion that the use of big data systems is not just limited to these benefits. I believe that companies are adopting these systems as a management strategy aimed at promoting their brand on a global level, while also acquiring a competitive advantage over the other players in the industry (Mullins 2013). Many companies have identified the benefits accrued by big data systems on a wider scale. Companies like Walmart provide a good example of companies that have benefitted immensely by extensively incorporating global information management systems in their long term plans. I think that is why Walmart is

TOURISM MARKETING Coursework Example | Topics and Well Written Essays - 1000 words

TOURISM MARKETING - Coursework Example The reliability of online communication proves to be efficient in the delivery of information to tourists from diversified regions across the globe. The availability of social media provides relevant methods for the tourism industry to market its services. Tourists have the advantages to make reservations and advanced bookings through online communication means and do not have to be physically present at their preferred tourist destinations to make bookings. Marketing is one of the most reliable impacts that the travel and tourism industry benefits from, both online communication ansd social media. Impacts of Online Communication and Social Media on Travel and Tourism Marketing In the twenty first century the marketing process of travel and tourism made viral marketing possible, which refers to the process whereby the industry applies several marketing methods relying on the use of social media and online communication (Sigala & Gretzel, 2012). Through a sensitive review of the touri sm body, there is an offer on comprehensive viral marketing approach that has considerations of the global tourism business. With the availability of online communication and social media tourist destinations have the opportunity to market their brands and involve the audience to gain access to tourists and travelers at an international level. Online marketing policies and social media are applicable in the exploration process of the methods that are relevant to destination branding and audience assignation. Online communication is highly helpful for the tourism and travel industry’s marketing procedure because approximately 29% of the global population uses internet on a daily basis (Internet Usage Statistics, 2011). The research information on the internet usage was availed in June, 2010, and is reliable statistics for the marketers within the tourism and travel industry (Munar & Cai, 2013). The tourism and travel customers have the advantage to gain travel experience throu gh the internet forums availed in the internet. There is the possibility to seek advice and additional information about the various locations that the clients desire to visit. The development of the social media websites facilitates the change in communication frequencies with individuals’ virtual lifestyle. Social media retain a reliable spot for the tourism and travel industry because it endures a constant evolution due to the advancement in the internet services. The tourism and travel sector employs the social media websites as essential communication channels to assist in the access of the industry’s clients (Wang & Pizam, 2011). Online communication enhances the modes of access in that the audiences get reliable methods for access to their customers. The incorporation of the online communication seems elementary with the advantage that it is cheap and reliable in terms of accessibility. To market a tourism firm is much cheaper and efficient through application o f the internet unlike other outdated measures such as printing fliers. There are sources that confirm the idea that the internet in addition to other Information technology alterations has had an impact on the industry to an unprecedented scale. The information availed through the internet appears to be influential to the decision-making process in the current human society. Majority of the persons living in the present generation seem to rely extensively on the information that is available in the internet (International Conference & Brebbia, 2010). In the tourism and travel industry, it is evident that most tourists implement the internet in their travel and tourism arrangements such as booking air tickets with accommodations on

Effect of Azadirachtin on Insects

Effect of Azadirachtin on Insects INTRODUCTION Humans have always been in direct competition with a myriad of insects, pests from our ancestral beginning. This competition for food with insects intensified when humans began to cultivate plants converting the natural ecosystem to an agroecosystem. Also insects serve as vectors of various diseases caused by bacterial, filarial nematode, protozoans and viruses. Therefore control of insects posed a major concern for the development of the economy. In 1939, the discovery of insecticidal properties of DDT (Dichlorodiphenyl trichloroethane) by Paul H. Mueller changed the scenario of pest management. During World War 2 DDT was extensively used to prevent epidemics of several insect vectored diseases such as yellow fever, typhus elephantiasis and malaria. This drew attention to the possibilities of more synthetic insecticides and as a result the use of pesticides in various arenas soared from 1940-60, complete reliance on pesticides intensive pest management was leading agriculture on a à ¢â‚¬Å"pesticide treadmill†. The overreliance on synthetic pesticides from late 1940s to mid-1960 was referred to as â€Å"Dark Ages† of pest control. The cheapness and effectiveness of synthetic insecticides threw natural compounds into shade. But very soon other shades also began to appear. In 1962, the appearance of book â€Å"Silent Spring† (by Rachel Carison) showed that pesticide residues were building up in ecosystem with detrimental effects on wildlife and beneficial insects. Due to extensive and intensive use, misuse and abuse of insecticides the following problems were becoming prominent and intolerable (ecological backlashes): Development of insecticide resistance- many insects started developing resistance against pesticides which increased the cost of management. Due to killing of natural controlling agents, the phenomenon of pest resurgence became more evident. Also minor pest were achieving the status of major pest i. e. secondary pest outbreak due to significant decline in its natural enemy (predators and parasites). Ecological imbalance due to poisoning of all the realms of environment. Increase in the concentration of hydrochlorinated insecticide in food chain. Intolerable residues on the food made the food obtained after such treatment uneconomical as it became unfit for consumption and unfit for exports due to high toxic residues. Killing and harmful effects on Non target organisms became more prominent (like birds, fishes and other wildlife). Overviewing these effects, there was an utmost need for the development of environmentally sound management practices. This lead to the idea of Integrated Pest Management (IPM) . A panel of experts put the concept of IPM in 1968. IPM as defined by FAO is a system which in consideration with the present environment and pest population dynamics, integrates all the sustainable techniques of pest management as compatible a manner as possible and maintain the population of pest below the level which can cause economic damage (i. e. below economic injury level). The approach is to minimize the dependence on insecticides and maximize the use of ecofriendly methods so as to cause minimum damage to the environment. Botanical pesticides, thus is an very important component of IPM as They are easily degradable. Dont affect non target organisms, natural controlling agents such as predator, parasites. Dont form residues And has no harmful effect on humans as they are very specific in action. Botanical pesticides refer to the use of chemical or organic compound produced by plants, plant products, which have harmful effects on the growth, development and survival of insect pests. Plants are a rich source of such organic compounds. HISTORY The practice of utilizing the derivatives of plant i. e. botanical pesticides in agriculture dates at least two millennia back in ancient China, Egypt, Greece and India. Even in North America and Europe, the documented use of botanicals extend back more than 150 years before the discovery of major class of synthetic chemical insecticides (OP, carbamates and pyretheroids) in mid 1930s to 1950. It is very clear from the recent history that the chemical insecticides have essentially relegated the botanical pesticides from an important role in agriculture to a trivial position in the market among various crop protection strategies. The total number of 20 phylochemicals is estimated to be 500000, so far only 10000 of these have been isolated. At present four major types of botanicals are being used for the control of insects. These include: Pyrethrum Neem (Azadirachtin). Rotenons. Essential oils. Others are in limited use like Ryania, Nicotine, Sabdella. Whereas Nicotine, Rotenene, Natural Pyrethrins constitute the outstanding example of older botanicals, extracts and compounds from the Neem tree (A. indica) have emerged as the most prominent phytochemical pesticides in recent years. Among the various biologically active compounds that can be extracted from the Neem tree like- triterpenoid, phenolic compounds, carotenoids, steroids, ketones; the tetranortriterpenoid azadirachtin has been the most extensively studied pesticide as 1) it is relatively abundant in Neem kernels. 2) has biological activity on a wide range of insects. PLANT SECONDARY METABOLITES Plants produce a large, diverse array of organic compounds that appears to have no function in growth and development. These substances are known as SECONDARY METABOLITES or secondary products or natural products. Secondary metabolites differ from Primary metabolites (amino acids, nucleotides, sugars, acyl lipids) as: They have no direct roles in photosynthesis, respiration, protein synthesis etc They have restricted distribution in plant kingdom. In a seminal paper Fraenkel stressed the role of secondary metabolites as defense system against insects, pests and other natural enemies. Though they play no role in growth and metabolism they play important ecological role in plants: They protect plants against being eaten by herbivore and being infected by microbial pathogen. They serve as attractants for pollinators and seed dispersing animals and as agents of plant-plant competition. Because of their ecological role, plant secondary metabolites are classified as ALLELOCHEMICALS, a term coined by WHITTAKER. An allelochmical is defined as a non nutritional chemical produced by an individual of one species that affects growth, health, behavior, population ecology of another species. Plants produce an astonishing array of Secondary metabolites. Even a single plant species may produce an extensive pharmacopeia of recondite chemicals. Periwinkle for example contains about more than 100 monoterpenoid indole alkaloids. It has been estimated that plant kingdom synthesizes hundreds of thousands of different secondary metabolites. The no of identified compounds now exceeds 10000. Secondary metabolites as plant defense is result of co evolution between plants and herbivores Plant secondary metabolites can be divided into three chemically distinct groups: TERPENES PHENOLICS NITROGEN CONTAINING COMPOUND TERPENES The terpenes constitute the largest class of secondary products . the diverse substances of this class are generally insoluble in water. They are biosynthesized from acetyl coA. Terpenes are classified by no of five carbon units they contain as: Monoterpenes: Contain 2 five carbon skeleton Sesquiterpenes: Contain 3 five carbon skeleton Diterpenes: Contain 4 five carbon skeleton Triterpenes: 30 carbons Tetraterpenes: 40 carbons Polyterpenoids: (C5)n,where n>8 Some terpenes have role in growth and development Terpenes defend against herbivore in many plants. Terpenes are toxins and feeding deterrentsto many plant feeding insects, thus they appear to play important defensive role in plant kingdom and protection of agricultural crops. Examples of important Terpenes: PYRETHROIDS: These are monoterpenoid that occurs in leaves and flowers of Chrysanthemum species show very striking insecticidal activity. Both natural and synthetic pyrethroids are popular ingredients in commercial insecticide because of their low persistence in the environment. Pyrethrum is the predominant botanical in use accounting for 80% of global botanical insecticide. ESSENTIAL OILS: These are the mixture of monoterpene and sesquiterpene that lends a characteristics odor to the foliage . e. g Menttholin Peppermint oil and Limonenein lemon oil are monoterpenes. Essential oils have well known insect repellent properties. They are frequently found in glandular hairs and serve to advertize the toxicity of plant repelling potential. Phytophagus insects even they take a trial bite. VOLATILE TERPENES: In corn wild tobacco certain monoterpenes and sesquiterpenes are produced and emitted only after insect feeding has already begun. These substances prevent oviposition and kill plant feeding insects and so help in controlling further damage. These also attract natural enemies of plant feeding insects so promise a sound means of pest control. LIMNOIDS: These are a group of nonvolatile Triterpene. Among these the most powerful deterrent to insects feeding known is Azadirachtin. It is a complex limnoid from Neem tree which is feeding deterrent to some insects at as low as 50ppm and it exerts a variety of toxic effect. It has considerable potential as a commercial insect control because of its low toxicity to mammals. PHENOLICS Plants produce a variety of secondary products that contain a phenol group, these are called phenolic compounds. Plants phenolics are a chemically heterogeneous group of nearly 10000 compounds . many of these serve as defense compounds against herbivores. The release of phenolics into soil limits the growth of other plants. LIGNIN a highly branched polymer of phenylpropanoid group has significant protective function in plants. Its physical toughness deters feeding by insects and chemical durability makes it relatively indigestible. The flavoids are one of the largest classes of plants phenolics e. g. anthocyanins, flavones etc. Anthocyanins are colored flavonoids that attract insects to flower and fruits by providing visual and olfactory signal. Flavonoids protect against damage by UV light. Tannins deter feeding by herbivores and it also act as feeding repellents to a great diversity of insects NITROGEN CONTAINING COMPOUND A large variety of plant secondary metabolites have nitrogen in their structure. This category includes well known defense against phytophagus insects as alkaloids and cyanogenic glycosides,glucosinolates. ALKALOIDS: These are a large family of more than 15000 nitrogen containing secondary metabolites with a heterocyclic ring. Several different types including nicotine and its relative are derived from ornithine . Most alkaloids now function as defenseagainst their predators because of their toxicity and deterrence capability. Alkaloids increase in response to initial damage fortifying against further damage e. g. wild tobacco produces higher level of nicotinefollowing damage by tobacco caterpillars. CYANOGENIC GLYCOSIDES: These are not toxic themselves but are readily broken down to give off volatile poisons; well known poisonous gas Hydrogen cyanide. When the leaf is damaged due to insects feeding on it, the cell content of different tissue mix and HCN is formed. HCN is a fast acting toxin that inhibits metalloprotiens such as iron containing cytochrome oxidase; a key enzyme of mitochondrial respiration, thus affecting physiology of insects. Thus presence of cyanogenic glycosides deters feeding by insects. GLUCOSINOLATES: A Class of plant glycosides that break down to release volatile defensive substances, also called Mustard oil glycosides. Found principally in the Brassicaceae and related plant families, where glucosinolates give off compounds responsible for smell and taste of vegetables like cabbage, cauliflower, mustards etc. These compounds function in DEFENCE as toxin and feeding repellent. But certain insects are adapted for feeding on glucosinolate containing plants without ill effects. For example glucosinolates serve as stimulant for Cabbage butterfly for feeding and egg laying and isothiocyanates serve as volatile attractants. PLANT PROTIENS: Certain plant protein also interfere with insect digestion, for example plants produce LECTINS,defensive proteins that bind to epithelial cell lining digestive tract and interfere with nutrient absorption. The best known anti digestive proteins in plants are protein inhibitors found in legumes, tomatoes, and other plants. After entering herbivores digestive tract they interfere with protein digestion, as a result insects suffer reduced rates of growth and development. THE NEEM TREE, PROPERTIES AND DISTRIBUTION The Neem tree also known by names like Indian Lilac, Margosa tree is an evergreen fastgrowing tree belonging to the order â€Å"Rutales† and family â€Å"Meliaceae†. The genus Azadirachta indica was described by A. juss in 1830. DISRIBUTION Neem tree is indigenous to Indian Subcontinent from where is has spread to many Asian and African countries such as Pakistan, Bangladesh, Mynamar, Sri Lanka, Thailand, Indonesia, Malaysia, Singapore, Iran, Yemen, Australia, New Guinea, Nigeria, Fizi, Tanzania, Madagascar, USA, Latin America, Germany, France, Portugal, Spain and UK. It is now grown in most tropical and sub-tropical parts of the worls. The origin of A. indica is not very clear. Some say that is has originated from Burma whereas others point it to south India. It is considered that it has originated from south-eastern and southern Asia. In Indonesia Neem exists in low lying Northern and Eastern parts of java. In Philippines it was introduced from India, Africa. Ketkar (1967) reported about 14 million trees in India. There are more than 20 million trees available in entire India. In Africa Neem was introduced from India and is concentrated in a belt stretching across the African continent from Somalia to Mauretania. In America Neem trees are prominent in Haiti, Surinam and propagation has started in Brazil, Puerto Rico, Cuba and Nicaragua. Neem trees also grow in our neighbouring countries, Middle East, Saudi Arabia and Yemen. HABITAT Neem tree is a fast growing sclerophyllous tree. It grows well in humid to semi-humid climate. It thrives well at altitudes upto 700-800m above the sea level. Neem trees are hardy and are able to grow in severe drought condition also. They thrive well in regions with less than 500 mm annual rainfall and upto 2500 mm annual rainfall. Neem tree exist in poor, shallow, sandy and stony soil. It also grows in black cotton soil in India. Neem tree can flourish in warm to very hot climates. It grows well between 21-320c temperatures but it can tolerate upto 500c during summer. Ph value between 6. 2-7 seems to the best for the growth of Neem tree. CHARACTERISTIC FEATURES It is a fast-growing tree, reaching a height of 4-7 m during the first 3 years and 5-11m during the following 5 years. It begins to bear fruit within 3-5 years and becomes fully productive in the 10th year, when it may yield up to 50 kg fruit per tree per year. The Neem tree produces its fruits, which are the main source for its production of pesticides, on drooping panicles, usually about once a year, although two fruiting periods per year occur in certain areas (e. g. West Africa). A mature Neem tree produces annually 30-50 kg of fruit, but this may depend upon rainfall and soil conditions. More conservative estimates range around 20 kg per tree; 40 kg of fresh fruit yield about 24 kg of dry fruit. Neem has the reputation of possessing a large number of biological activities which include insecticidal, nematicidal, bactericidal, and anti-fungal. It has attracted world-wide attention due to its wide ranging capacity as a biocide. PESTICIDAL CONSTITUENT OF NEEM Neem tree is the only tree in which every part of tree produces biologically active products which has various properties such as antifeedant, deterrent, growth regulation, oviposition alteration, insecticidal properties, fungicidal properties,etc. Though bark, heartwood, leaves, fruits of it produce these substances in various concentrations but it is the fruits specifically seeds which are of major importance. Neem seed kernels contain the highest amount of the active compound. 40-50 kg of fruit can yield about 5 kg of kernels (10% of fruit). Each seed contains about 1-3 kernels. Till date more than 140 active principles have been identified in different parts of the tree. Insecticidal properties of Neem is due to the presence of a class of Limnoids which include compounds like Azadirachtin, Melantriol, Salanin, Mimbines, Salannol and various sulfur containing compounds. Among these Azadirachtin is the most active and predominant insecticidal compound concentrated mainly in the seed kernels. The Azadirachtin occurs in seeds at the concentration of about 0. 1-0. 9%. It is estimated that 20-30 kg of Neem seeds are required per hectare if 2g of Azadirachtin per kg of sed is obtained. The highest yield of Azadirachtin obtained till date was about 10g/kg of seed. AZADIRACHTINAND ITS STRUCTURE Azadirachtin is a highly oxidized limnoid chemically being a tetranortriterpenoid and is the main component responsible for both anti-feedant and toxic effects in Azadirachtin. Butterworth and Morgan were the first to isolate Azadirachtin in 1968 from Neem seed. Morgan established correct molecular formula of Azadirachitn (C55H44O16). In 1971 they developed a simplified method to isolate azadirachitn by doing solvent partitioning followed by column and preparative thin layer chromatography. However its structure was determined in 1975 by Nakanishis team through the application of new NMR methods. There were some inaccuracies in the given model. Then again renewed efforts were made by the group of Ley, Kraus, Nakanishi and they gave the correct structure by using X-ray crystallography. A. indica produces a plethora of triterpenoids, the biosynthesis of which culminates in azadirachtin. The biosynthesis of azadirachtin starts with a steroid precursor tetracyclic triterpene â€Å"tirucallol†. Opening of C-ring followed by processing via two main levels of structural complexity i. e. furan ring formation leads to Azadirachtin. VARIOUS PESTICIDAL FORMULATIONS Neem insecticides which are obtained from Neem seeds contain various arelated triterpenoids in addition to the Azadirachtin. However their efficacy is related directly to the content of Azadirachtin. These compounds do possess biological activity and they add to its effects. Pure Azadirachtin was shown to be effective in the fields (Mordue et al, 1997) but the natural mixtures of azadirachtin in Neem insecticides may usefully mitigate against the development of resistance compared to azadirachtin alone (Feng and Isman, 1995). The complex nature of azadirachtin and other sophisticated Neem constituents prevent their mass production by synthesis in the foreseeable future. The pesticidal Neem products used in practice include dried leaves, whole seed, decorticated seed, seed kernels, Neem oil, and Neem cake, remaining after extraction or extrusion of the oil from the seeds. Several Indian companies or institutions produce commercially Neem-based insecticidal formulations, such as RD-9 Repelin and Wellgro, for spraying against cutworms and other insect pests in tobacco growing areas; Nimbosol and Biosol for control of whiteflies; and the products Neemrich and Neemark, the latter also as an azadirachtin-enriched granular Neem formulation. In the U. S. A. , the EPA hasgranted registration to Margosan-O, an azadirachtin-enriched, concentrated Neem seed kernel extract formulation, for use on non food crops and ornamentals. Margosan-0 was developed by R. Larson of Vikwood Botanicals Inc. at Sheboygan, WI, in colla boration with the USDA Agricultural Research Center at Beltsville, MD. The rights to this product, which contains 0. 3% azadirachtin and 14%Neem oil (the 0 in the name of the product stands for oil), and has an oral toxicity in excess of 5,000 mg/kg in rats. Margosan-0 has been evaluated successfully against an extensive series of insects in the U. S. A. and Canada, Lyriornizu leafminers on ornamentals and tomatoes, cotton bugs, cockroaches and mosquitoes. Margosan-0 demonstrated highest activity against Ostriniu nubilalis , and against leafhoppers, against two species of local cotton pests, Enrias insulana and Spodoptera littoralis. Recently in the U. S. A. a further Neem formulation, developed. under the auspices of the Natural Products Institute, Salt Lake City, UT is †Azatin†(Agridyne Technologies, Salt Lake City, UT). Also, Safer Ltd. , a Canadian manufacturer specializing in environmentally safe pest control formulations, developed insecticides based on Neem. Safer , however, has been acquired recently by Ringer Corp. , Minneapolis, MN, which distributes Margosan-0 in the home garden market under the tradenames of â€Å"Bioneem† and â€Å"Neemesis†. Contrary to registration practices in use until now, no precise chemical descriptions of all the ingredients of Margosan-0 were required, but rather, demonstration of the biological activity and innocuousness of the whole mixture to no target organisms was used in the registration process. Hopefully such specially tailored toxicity studies will be used to judge and register Neem and similar natural products in the future. A recent report claims that the EPA has approved a Neem-based biological pesticide developed by an Indian company for use on a wide range of food crops. MODES OF ACTION Major modes of action of azadirachtin are: Powerful IGR. Feeding Deterrant. Oviposition Deterrant. These are the three modes of action of azadirachtin which make azadirachtin much sought after biopesticide in todays agriculture industry. IGR: Azadirachtin acts as a powerful growth regulator for insects and this IGR effect is the most pronounced mode of action of Azadirachtin. Normally IGR effect the hormonal system of insects, preventing the insects from developing into normal mature insects. This IGR property of Azadirachtin doesnot leads to immediate death of insects, pests. Azadirachtin as an IGR: The IGR property of Azadirachtin arise due to the fact that: Azadirachtin is structurally analogous to natural hormone Ecdysone. As Ecdysone regulates the development of insect, any disruption in its balance leads to improper development. Also Azadirachtin interferes with the production and reception of Ecdysone at the time of insects growth and moulting. Thus Azadirachtin in this manner block the moulting cycle resulting in the death of the insect, pest. The main action of Azadirachtin appears to be at the release site of PTTH. The mode of action of Azadirachtin as IGR is thus an Indirect Physiological Effect. It is exerted via the endocrine system. The copora cardiaca is supposed to be the target for the Azadirachtin as is affects the PTTH, Eclosin Hormone, Bursicin Hormone release. PTTH release is inhibited rather than Ecdysine from Prothorasic gland. Thus the Azadirachtin affects the neurosecretory cells of Brain. Various experiments show that Azadirachtin doesnt directly act on Prothorasic Glands. In the in vitro culture of Prothorasic (H. virescens) gland showed that the PTTH induced release of the Ecdysine was medium (Bidmon et al, 1987, Barnby and Klocke, 1990). Also it was not blocked in PTTH simulated cultured glands from M. sexta pupa penetrated with Azadirachtin in last larval instar (Pener et al, 1988). However receptivity of Prothorasic gland to PTTH was affected in H. virescens. Neurosecretory proteins stained with paraldehyde in L. migratolia females when was compared with similar aged azadirachtin treated females there was an accumaulation of stainable material in corpora cardiaca of brain neurosecretory system in treated insects. Thus is appears that azadirachtin blocks release of neurosecretory material from corpora cardiac. It can thus be concluded that Azadirachtin does block the release of peptide hormones from brain neurosecretory cell corpora cardiac complex. Azadirachtin also exhibit IGR effect by altering the titre of Juvenile Hormone (JH). Azadirachtin affects the release of allotropins into corpora dillata hence block the synthesis and release of the Juvenile Hormone. This block leads to a rapid decrease in whole body JH titres, which is maintained for several days. Experiments prove that in M. sexta larvae, azadirachtin infection on day 0 (1. 0-10  µg/ larva) results in induction of supernumerary moults (Sch et al, 1985; Beckage et al, 1988) presumably due to an inhibition and subsequent delay in JH titre. In adult female L. migratolia also azadirachtin treatment causes a rapid decrease in juvenile hormone titres with associated disturbances in oogenesis (Rembold, 1984; Rembold et al, 1987). Thus, on a conclusionary note, the effect of azadirachtin is both dose and time dependent. It prevents both apolysis and ecdysis and thus can cause death before the moults, during the moults or delays of moult to form permanent larvae. Feeding Deterrance: Feeding behavior is both dependent on chemical senses stimulated due to contact chemoreceptors on trasi, mouthparts and oral activity and integration of the sensory code with the CNS. Azadirachtin acts as feeding deterrant. Inhibition of the feeding behavior occurs: There are receptors present on and around mouthparts of insects which normally respond to Phagostimulants. So azadirachtin may act by blocking the input from these receptors. Also there are present specific â€Å"deterrent cells† in insects which prevent insect from feeding. Azadirachtin acts to stimulate these â€Å"deterrent cells† leading to feeding deterrence. Many experiments were done in this regard. Using different concentration of sucrose and azadirachtin, either singly or together, the neurophysiological responses from  ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­medial and lateral sensillia styloconica of maxillae showed different group of receptors are receptive to sucrose (sugar cells) or azadirachtin (deterrent cell) in S. exempta and M. brassicae in most of the cases, the rate of firing of sugar sensitive cells were reduced in presence of both chemicals (Simmonds and Blaney, 1984). Such an interaction was also found in P. brassicae. This leads to a reduced or complete inhibition of feeding. Direct mode of action: Incorporation of azadirachtin results in direct toxic effect after ingestion. Azadirachtin prevents the secretion of Proteolytic enzymes and thus significantly impair ability of insects to digest and absorb nitrogenous food. When azadirachtin is ingested it can result in the disfunctioning of gut, as a result of which midgut epithelial cells become round. Swelling of cells and organells occur with some vacuolization and cell burst resulting in necrosis (as observed in S. gregarea and L. migratolia Naseruddin and Mordue (Luntz), 1993a; Cottee, 1984). There is also reduction in the regenerative cells and increase in the connective tissue layer with some invading heomocytes. This would lead to disruption of enzyme secretion and nutrient absorption. Also the antifeedant effect can be attributed to the action of azadirachtin on the peristaltic movement of gut wall. The gut of treated insects lack tone, midgut to hindgut junction becomes flaccid and co-ordinated peristalsis is lacking which leads to antifeeding behavior. EFFECT OF AZADIRACHTIN ON INSECTS Effects on Feeding Azadirachtin is a classical example of a natural plant defence chemical affecting feeding. Antifeedancy is the major insecticidal effect of Azadirachtin. Antifeedant effect in insect pest on application of Azadirachtin is divided into two main categories: Primary Antifeedancy: It refers to the deterrence of feeding in insects. Primary Antifeedancy is also called Gustatory antifeedancy. It can be defined as the inability to ingest resulting from the perception of antifeedant at a sensory level (Schmutterer 1985). Insects fail to eat treated crops and as starvation ensued results in the death of insects. Secondary Antifeedant effect: It refers to the non-feeding after the ingestion of treated plant. Secondary antifeedancy is also called Non-Gustatory antifeedancy. It can be defined as the reduction in food consumption and digestive efficiency subsequent to and as a consequence of ingestion, application or injection of antifeedant (Schmutterer, 1985). Experiments conducted in the past in this regard by various persons: The first detailed experiment was conducted in S. gregaria (desert locusts) in India. Insects from different orders show marked difference in their response to azadirachtin. (Table 1) Lepidopteras showed extreme sensitivity to azadirachtin and depending upon species, effective anti-feedance was observed from less than 1 to 50 ppm. Hemiptera (Homoptera), Coleoptera are less sensitive to azadirachtin with 100 % antifeedancy observed at 100-600 ppm. However, in Orthoptera wide range of sensitivity has been observed. Reed and Pierce in 1981 tested the repellant effect of Neem extract to striped cucumber beetle (A. vittateim), by cutting leaves and dipping them in extract solution and placing them in a dish with untreated leaf pieces. When 5 fasting beetles were placed in a dish, 0. 1 % azadirachtin gave protection for atleast three days. The intake of food by various homopteran insects Nilaparvata lugens, Nephotettix virescens was significantly reduced on rice plants sprayed with 1-50% emulsion of Neem oil. ( ). In green rice leafhopper, N. virescens feeding on the phloem of neem oil treated plants (1. 25-10%) was significantly less than of solvent treated control plants, whereas xylem feeding increased. Hemipteran insects feeding on tobacco seedlings which had been systemically treated with 500 ppm azadirachtin, were shown initially to feed normally but, after termination of the initial feed, the interval prior to the next subsequent feed was significantly increased and feeding activity thereafter was suppressed (Nisbetet al. 1993). When azadirachtun was impregnated on discs at a concentration of 0. 1-10 ppm, S. littoralis(African cotton leafworm),Spodoptera frugiperda(J. E. Smith) (fall armyworm),Heliothis virescens(F. ) (Tobacco budworm) andHelicoverpa armigera(Hà ¼b. ) (Old world bollworm) showed significant beh avior response and are prevented from feeding on the discs dependent on species (Blaney et al. 1990, Simmonds et al. 1990, Mordue (Luntz) et al. 1998) Insects from different Orders differ markedly in their behavior responses to azadirachtin (Table 1). Lepidoptera are extremely sensitive to azadirachtin and show effective antifeedancies from