5 Subject-Verb Disagreements

5 Subject-Verb Disagreements 5 Subject-Verb Disagreements 5 Subject-Verb Disagreements By Mark Nichol When creating sentences, journalists must take care to watch that action words are curved to compare with the subject-the word or expression the action word relates to-which isn't really the most contiguous thing. The accompanying sentences, each talked about and reexamined underneath the models, show the different traps one can experience with this issue. 1. Exhibiting successful nonstop checking programs have additionally helped driving foundations meet uplifted administrative desires. The action word following projects relates not to that word however to illustrating it is the demonstration of illustrating, not the projects, that has given the help alluded to here, so has is the right type of the action word: â€Å"Demonstrating viable constant checking programs has additionally helped driving establishments meet elevated administrative expectations.† 2. About one of every three associations spend short of what one million dollars yearly on consistence with the guideline. In sentences, for example, this wherein an expression alludes to an extent of an entire where the extent is one, the action word ought to be particular: â€Å"Nearly one out of three associations spends short of what one million dollars yearly on consistence with the regulation.† 3. Executing oversimplified arrangements dependent on suggestive causes, or a solitary reason when there are various collaborating causes, are almost certain to end in disappointment and frustration. At the point when two decisions are introduced as options instead of as a blend, with or as opposed to and connecting them, a solitary action word is fitting since it applies just to the primary choice: â€Å"Implementing oversimplified arrangements dependent on suggestive causes, or a solitary reason when there are different associating causes, is almost certain to end in disappointment and disappointment.† 4. The interwoven of government and state guidelines have left firms with incredible vulnerability about how to go along. The action word applies to the subject interwoven, not to the expression changing the subject, so has, not have, is right: â€Å"The interwoven of government and state guidelines has left firms with incredible vulnerability about how to comply.† 5. I feel that every one of these abilities are significant for this activity. The subject of this sentence is each, not aptitudes, so the related action word must be solitary: â€Å"I feel that every one of these abilities is urgent for this job.† Need to improve your English in a short time a day? Get a membership and begin getting our composing tips and activities every day! Continue learning! Peruse the Grammar classification, check our famous posts, or pick a related post below:Types of RhymeCapitalization Rules for the Names of GamesEbook, eBook, digital book or digital book?

Why Do Prices Of Some Goods Fluctuate More Than Others Essays

For what reason do costs of certain products vacillate more than others Q. For what reason do costs of certain products vary more than others? A. It is a verifiable truth, that different costs of merchandise vary at different levels. The items which vary most in cost are regularly held to be necessities, however what is that rolls out these improvements, and which components impact them. Before attempting to finish up which merchandise vacillate most value insightful and why, it appears to be reasonable to ask which bunch these items have a place. As referenced necessities are known to be inelastic, yet so are a great deal of items with no nearby substitutes like for instance engine vehicles, petroleum, tobacco and mixed beverages. Presently what do these products share practically speaking, one may inquire. All things considered, first off they all have an inelastic interest. In these circumstances we get the chart as the one beneath (1.A). From 1.A clearly if amount by some explanation diminishes from Q1 to Q2 this gives a very high increment in cost from P1 to P2. From this it very well may be presumed that a little change in amount of an item which has low versatility, brings about high changes in cost, for example a great deal of value changes. Then again we have items who's costs once in a while vary as extravagances. Here again clearly an adjustment in amount requested will bring about just a little change in cost. This is shown in the diagram 1.B underneath. Here we can see that amount changes from Q1 to Q2 coming about on the change P1 to P2, which here reasons that the items like extravagances have profoundly flexible interest, bringing about just little value vacillations. From the above I can presume that the motivation behind why a few merchandise vary more value savvy than others is because of the versatility of the analyzed great.

danceAP

danceAP yeah so i guess im joining the what im doing this IAP bandwagonâ€"in the month-long lull that is IAP, there isn’t much to talk about besides what you’re doing with your time i actually had no idea what i was doing this IAP until the day it began. this was because i was planning on taking a class to satisfy the culture course requirement for MISTI Israel, but since i had no idea if i had been accepted to the program or not (and was supposed to find out before i left for Christmas break), i couldn’t register for the class. as a backup, i signed up for web.lab, a web development class/programming competition. i thought the class sounded cool, but i wasn’t that motivated to do it since i knew it wouldn’t be the best use of my time. thankfully, on the way to my first day of web.lab, i received an email letting me know that i had been accepted to MISTI Israel! yay!!! i immediately registered for the culture class and dropped web.lab. so everything worked out in the end! i feel adequately busy this IAP, but i still have enough time to hang out with the people i care about. #thriving 17.567 â€" Israel: History, Politics, Culture, and Identity the culture course for MISTI Israel! it’s 10-1 on Tuesdays and Thursdays, and although classes go by quickly, a grueling three hours of class so early in the morning is difficult to handle. all things considered, though, i really enjoy this class; the professor makes lectures engaging and thought-provoking, and the content is fascinating. we have a significant amount of reading to do for each class, but it’s all so informative that i enjoy doing it. i’ve already learned so much history from a variety of different perspectives, which is new for meâ€"my prior history classes were fairly limited in their scope of narratives.   this class is just one of the many options available for satisfying the MISTI Israel requirements. i chose to take it since it was one of the two recommended courses and because i wanted to get it out of the way during IAP so i can focus on more technical classes in the spring. Mocha Moves i thought six hours of dance a week was badyeah, no. i’ve been dancing 1-4 hours a day. a DAY. i have 20 hours of dance this week and i’m only doing seven of the 12 dances!! which means that i’m usually occupied with dance between 6 and 10 every night. i also am choreographing two dances, so i work on those during the day. that’s a lot of dance fam i’m really grateful that i get the chance to do this, though! every dance i’m in is a lot of fun, and the thought of performing them at Mocha Show in February is super exciting. also, this month is a great opportunity to grow as a dancerâ€"chances to dance in so many different styles in such a short period of time are pretty scarce.   UROP i have a UROP in the political science department that involves using natural language processing methods to analyze a hUge archive of documents from the Brazilian dictatorship between 1964 and 85. its a really cool project and im glad i was able to find it last-minute at the start of IAPits possible, guys Cooking i unfortunately didnt cook much during my first semester, but im a new woman this IAP. cooking is so enjoyable tbh. its therapeutic and fun and satisfying since you get to EAT the food you make!! i feel like the typical college student experience is googling things like kimchi omelet and asparagus goat cheese because at some point, you end up stockpiling a lot of random ingredients that you need to use all at once. well, it worksi made some dope broccoli soup by throwing together a lot of ingredients that were about to go bad. we stan IAPs almost over now, but im super super excited for spring semester!! see you then :) Post Tagged #IAP

Meeting Buckeye Easy Dose It - 1112 Words

12-Step Meeting: Buckeye Easy Dose It Alcoholics Anonymous can help individuals struggling with substance abuse. Low self-esteem in a person has been implicated in the development of alcohol use disorder, and relapse (Donovan, Ingalsbe, Benbow, Daley, 2013). In this report, I will discuss her experience of visiting an Alcoholics Anonymous (AA) meeting at Buckeye Easy Does It (BEDI). I will also present the topic of the meeting, her reaction to the topic, how 12-step can help. The barriers one might experience at the meeting, psychological and emotional impact, and how low self-esteem can affect an individual attending their first AA meeting. Topic Discussed and Personal Reaction Sunday, July 10, 2016, I attended an Alcoholic†¦show more content†¦Another, aspect, spirituality is not as much a prearranged system, it is a quest and a prolongation of one’s development. In reference to the term of alcohol and drugs used in the AA meeting. The term of alcohol was used throughout the one-hour meeting, the common themes of its effect; strain on their families and extended families, loss business, not allowed to see their kids. Only one member out of the 50 members spoke on how drugs and alcohol affected his lively hood (BEDI, personal communication, July 10, 2016). How the drugs and alcohol affected his exterior family, and loss close relationship. He empties his soul in front of his member, explaining he lost his company, that he spends 100,000 dollars’ on cocaine instead of paying his bills. When he could not get his drugs, he would turn to alcohol and drinking until he blacks out. The consequence of doing drugs and alcohol has affected his health. Thereby, turning his life upside down, as a result, his parents/friends want nothing to do with him, he is on probation for 5 years, mandated to AA and his family and friends has obtained res training orders. The most traumatizing emotional roller-coaster, he is homeless (BEDI, personal communication, July 10, 2016). How 12 Step Meeting Helps A 12 step group enhances recovery in two ways. Firstly, it offers the alcoholic a way to develop a satisfying life without alcohol,Show MoreRelatedMarketing Mistakes and Successes175322 Words   |  702 Pagesunsuccessful marketing practices. LEARNING INSIGHTS Analyzing Mistakes In looking at sick companies, or even healthy ones that have experienced difficulties with certain parts of their operations, it is tempting to be overly critical. It is easy to criticize with the benefit of hindsight. Mistakes are inevitable, given the present state of decision making and the dynamic environment facing organizations. Mistakes can be categorized as errors of omission and of commission. Mistakes of omission

A History of the Palace of Versailles, the Jewel of the Sun King

Beginning as a humble hunting lodge, the Palace of Versailles grew to encompass the permanent residence of the French monarchy and the seat of political power in France. The royal family was forcibly removed from the palace at the onset of the French Revolution, though subsequent political leaders, including Napoleon and the Bourbon kings, spent time in the palace before it was transformed into a public museum.   Key Takeaways The Palace of Versailles was originally constructed in 1624 as a simple, two-story hunting lodge. King Louis XIV, the Sun King, spent nearly 50 years expanding the palace, and in1682, he moved both the royal residence and French seat of government to Versailles. The French central government remained in Versailles until the beginning of the French Revolution, when Marie-Antoinette and King Louis XVI were forced from the estate. In 1837, the estate was refurbished and inaugurated as a museum. Today, more than 10 million people visit the Palace of Versailles annually.   Though the main function of the contemporary Palace of Versailles is as a museum, it also plays host to important political and social events throughout the year, including presidential addresses, state dinners, and concerts.   A Royal Hunting Lodge (1624 -1643) In 1624, King Louis XIII ordered the construction of a simple, two-story hunting lodge in dense woodlands about 12 miles outside of Paris. By 1634, the simple lodge had been replaced by a more regal stone and brick chateau, though it still maintained its purpose as a hunting lodge until King Louis XIV took the throne. Versailles and the Sun King (1643-1715) Louis XIII died in 1643, leaving the monarchy in the hands of the four-year-old Louis XIV. When he came of age, Louis began work on the family hunting lodge, ordered the addition of kitchens, stables, gardens, and residential apartments. By 1677, Louis XIV had begun to lay the foundation for a more permanent move, and in 1682, he transferred both the royal residence and the French government to Versailles. King Louis XIV, pictured here arriving at Versailles, commissioned most of the expansion on Versailles during his 72-year reign. adoc-photos / Getty Images  Ã‚   By removing government from Paris, Louis XIV solidified his omnipotent power as a monarch. From this point forward, all gatherings of nobility, courtiers, and government officials happened under the watchful eye of the Sun King in his Palace of Versailles. King Louis XIV’s 72-year reign, the longest of any European monarch, afforded him the ability to spend more than 50 years adding to and renovating the chateau at Versailles, where he died at the age of 76. Below are the elements of the Palace of Versailles that were added during the reign of King Louis XIV. The King’s Apartments (1701) Built as the private residence for the king within the Palace of Versailles, the kings apartments featured gold and marble detailing as well as Greek and Roman artwork intended to represent the king’s divinity. In 1701, King Louis XIV moved his bedchamber to the centermost point of the royal apartments, making his room the focal point of the palace. He died in this room in 1715. King Louis XIV moved his bedchamber, making it the focal point of the palace both inside and out. Pictured here is the outside of the king’s bedchamber, flanked by two wings of the Palace of Versailles. Jacques Morell / Getty Images   The Queen’s Apartments (1682) The first queen to reside in these apartments was Maria Theresa, wife of King Louis XIV, but she died in 1683 soon after arriving in Versailles. The apartments were later dramatically altered first by King Louis XIV, who annexed several rooms in the palace to create his royal bedchamber, and later by Marie-Antoinette. The Hall of Mirrors (1684) The Hall of Mirrors is the central gallery of the Palace of Versailles, named for 17 ornate arches fitted with 21 mirrors each. These mirrors reflect the 17 arched windows that look out onto the dramatic gardens of Versailles. The Hall of Mirrors represents the enormous wealth of the French monarchy, as mirrors were among the most expensive belongings during the 17th century. The hall was originally constructed of two lateral enclosed wings, linked by an open-air terrace, in the style of an Italian baroque villa. However, the temperamental French climate made the terrace impractical, so it was swiftly replaced by the enclosed Hall of Mirrors. The Hall of Mirrors, Versailles.   Jacques Morell / Getty Images The Royal Stables (1682) The royal stables are two symmetrical structures built directly across from the palace, indicating the importance of horses at the time. The great stables housed the horses used by the king, the royal family, and the military, while the small stables housed coach horses and the coaches themselves. The Grand and Small Stables, named for purpose rather than size, are visible on the left and right sides of this illustration.   Hulton Deutsch / Getty Images   The King’s State Apartments (1682) The King’s State Apartments were rooms used for ceremonial purposes and social gatherings. Though they were all built in the Italian baroque style, each bears the name of a different Greek god or goddess: Hercules, Venus, Diana, Mars, Mercury, and Apollo. The only exception is the Hall of Plenty, where visitors could find refreshments. The final room to be added to these apartments, the Hercules Room, served as a religious chapel until 1710, when the Royal Chapel was added.   The Royal Chapel (1710) The final structure of the Palace of Versailles commissioned by Louis XIV was the Royal Chapel. Biblical illustrations and statues line the walls, drawing the worshipers’ eyes toward the altar, which features a relief depicting the death and resurrection of Jesus Christ. Biblical illustrations and statues line the walls of the chapel, guiding worshipers’ eyes to the altar.   Print Collector/ Getty Images   The Grand Trianon (1687) The Grand Trianon was built as a summer residence where the royal family could take refuge from the ever-expanding court at Versailles. The Grand Trianon is only a single story to emphasize the connection with the gardens.   Hans Wild / Getty Images   The Gardens of Versailles (1661) The Gardens of Versailles include a promenade that faces east to west, following the path of the sun in honor of the Sun King. A network of paths open to pavilions, fountains, statues, and an orangery. Because the expansive gardens could be overwhelming, Louis XIV would often lead tours of the area, showing courtiers and friends where to stop and what to admire. The gardens of Versailles encompass nearly 2,000 acres and feature fountains, pavilions, statues, and an orangery.   Imagno / Getty Images   Continued Construction and Governance in Versailles After King Louis XIV’s death in 1715, the seat of government in Versailles was abandoned in favor of Paris, though King Louis XV reestablished it in the 1720s. Versailles remained the center of government until the French Revolution.   View of the Chateau of Versailles seen from the Place d’armes in 1722† by Pierre-Denis Martin. Adoc-photos / Getty Images  Ã‚   Louis XV (1715-1774) King Louis XV, great-grandson of Louis XIV, assumed the French throne at the age of five. Known as commonly as Louis the Beloved, the king was a strong proponent of Enlightenment ideas, including science and the arts. The additions he made to the Palace of Versailles reflect these interests.    The King’s and Queen’s Private Apartments (1738) Allowing for more privacy and comfort, the King’s and Queen’s Private Apartments were truncated versions of the original royal apartments, featuring low ceilings and undecorated walls. The Royal Opera (1770) The Royal Opera is constructed in an ovular shape, ensuring that all in attendance can see the stage. Additionally, the wooden structure gives the acoustics a soft but clearly audible violin-like sound. The Royal Opera is the largest surviving court opera house. The wooden elements in the Royal Opera give the acoustics a violin-like sound.   Paul Almasy / Getty Images   Petite Trianon (1768) Petite trianon was commissioned by Louis XV for his mistress, Madame de Pompadour, who did not live to see it completed. It was later gifted by Louis XVI to Marie-Antoinette.  Ã‚   The Petite Trianon, gifted to Marie-Antoinette by Louis XVI. Hans Wild / Getty Images   Louis XVI (1774-1789) Louis XVI ascended to the throne after the death of his grandfather in 1774, though the new king had little interest in governance. Patronage to Versailles by courtiers dropped off quickly, fueling the flames of the budding revolution. In 1789, Marie-Antoinette was in the Petite Trianon when she learned of the mob storming Versailles. Both Marie-Antoinette and King Louis XVI were removed from Versailles and guillotined in the subsequent years. Marie-Antoinette altered the appearance of the queen’s apartments several times during her reign. Most notably, she ordered the construction of a rustic village, The Hamlet of Versailles, complete with a functioning farm and Norman-style cottages. Marie-Antoinette’s Hamlet featured Norman-style cottages, including one for her exclusive use.   Heritage Images / Getty Images Versailles During and After the French Revolution (1789 -1870) After King Louis XVI was guillotined, the Palace of Versailles was forgotten for almost a decade. Most of the furniture was either stolen or sold at auction, though many of the paintings were preserved and brought to the Louvre. In 1804, Napoleon Bonaparte was coronated as the first emperor of France, and he immediately began the process of moving the government back to Versailles. His time at Versailles was short, however. After his defeat at the Battle of Waterloo in 1815, Napoleon was removed from power. After Napoleon, Versailles was relatively forgotten. It wasn’t until the Revolution of 1830 and the July Monarchy that Versailles received significant attention. Louis-Philippe commissioned the creation of a museum at Versailles to unite the people of France. On his order, the prince’s apartments were destroyed, replaced by portrait galleries. Below are the additions made by Louis-Philippe to the Palace of Versailles. The Gallery of Great Battles (1837) A portrait gallery made from the demolition of some of the royal apartments, the Gallery of Great Battles features 30 paintings that depict centuries of military success in France, beginning with Clovis and ending with Napoleon. It is considered to be the most important addition by Louis-Philippe to the Palace of Versailles. The Gallery of Great Battles documents France’s military success from Clovis to Napoleon.   Archive Photos/ Getty Images   The Crusades Rooms (1837) The Crusades Rooms were created with the sole intention of appeasing the nobility of France. Paintings depicting France’s involvement in the Crusades, including the arrival of troops in Constantinople, hang from the walls, and the entrance is marked by the Rhodes Door, a 16th century cedar gift from Sultan Mahmud II of the Ottoman Empire. The Coronation Room (1833) The famous painting â€Å"The Coronation of Napoleon,† which hangs in the Louvre, inspired the Coronation Room. Napoleon never spent much time at Versailles, but much of the museum is dedicated to Napoleonic art, owing to Louis-Philippe’s nostalgia for the Napoleonic era.    The Congress Chamber (1876) The Congress Chamber was constructed to house the new National Assembly and Congress, a reminder of the governmental power once held at Versailles. In a contemporary context, it is used for addresses by the president and to adopt amendments to the constitution. Yves Forestier / Getty Images  Ã‚   Contemporary Versailles   Renovations in the 20th century by Pierre de Nolhac and Gerald Van der Kemp sought to revive the estate. They dismantled many of the galleries established by Louis-Philippe, rebuilding the royal apartments in their place, and used historical records to design and decorate the estate in the styles of the monarchs who had once resided there. As one of the most frequented attractions in the world, millions of tourists come to the Palace of Versailles annually to see the 120 galleries, 120 residential rooms, and nearly 2,000 acres of gardens. Over the centuries, much of the art and furniture that was stolen or auctioned off has been returned to the palace. Versailles today is used to house symbolic meetings of Congress, state dinners, concerts, and other political and social gatherings.   Sources   Berger, Robert W.  Versailles: The Chateau of Louis XIV. The Pennsylvania State University Press, 1985.Cronin, Vincent.  Louis XIV. The Harvill Press, 1990.Frey, Linda, and Marsha Frey.  The French Revolution. Greenwood Press, 2004.Kemp Gerald van der., and Daniel Meyer.  Versailles: Strolling through the Royal Estate. Editions DArt Lys, 1990.Kisluk-Grosheide, Danielle O., and Bertrand Rondot.  Visitors to Versailles: from Louis XIV to the French Revolution. The Metropolitan Museum of Art, 2018.Lewis, Paul. â€Å"Gerald Van Der Kemp, 89, Versailles Restorer.†Ã‚  The New York Times, The New York Times, 15 Jan. 2002.Mitford, Nancy.  The Sun King: Louis XIV at Versailles. New York Review Books, 2012.â€Å"The Estate.†Ã‚  Palace of Versailles, Chateau De Versailles, 21 Sept. 2018.  The Oxford Handbook of the French Revolution. Oxford University Press, 2015.

The Battle Over Academic Research Paper Writing Online and How to Win It

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Accounting Information System free essay sample

This article will describe the primary components of an AIS and some of its real-life applications. TUTORIAL: Financial Statements Components of an Accounting Information System Accounting information systems generally consist of six main parts: people, procedures and instructions, data, software, information technology infrastructure and internal controls. Lets look at each component in detail. People The people in an AIS are simply the system users. Professionals who may need to use an organizations AIS include accountants, consultants, business analysts, managers, chief financial officers and auditors. Learn more in What does a chief financial officer Do? ) An AIS helps the different departments within a company work together. For example, management can establish sales goals for which staff can then order the appropriate amount of inventory. The inventory order notifies the accounting department of a new payable. When sales are made, sales people can enter customer orders, accoun ting can invoice customers, the warehouse can assemble the order, the shipping department can send it off, and the accounting department gets notified of a new receivable. We will write a custom essay sample on Accounting Information System or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The customer service department can then track customer shipments and the system can create sales reports for management. Managers can also see inventory costs, shipping costs, manufacturing costs and so on. With a well-designed AIS, everyone within an organization who is authorized to do so can access the same system and get the same information. An AIS also simplifies getting information to people outside of the organization when necessary. For example, consultants might use the information in an AIS to analyze the effectiveness of the companys pricing structure by looking at cost data, sales data and revenue. Also, auditors can use the data to assess a companys internal controls, financial condition and compliance with the Sarbanes-Oxley Act (SOX). (Find out more on accounting regulations; check out Financial History: The Rise of Modern Accounting. ) The AIS should be designed to meet the needs of the people who will be using it. The system should also be easy to use and should improve, not hinder, efficiency. Procedure and Instructions The procedure and instructions of an AIS are the methods it uses for collecting, storing, retrieving and processing data. These methods will be both manual and automated, and the data can come from both internal sources (e. g. , employees) and external sources (e. g. , customers online orders). Procedures and instructions will be coded into AIS software; they should also be coded into employees through documentation and training. Procedures and instructions must be followed consistently to be effective. The Hottest Penny Stocks! To store information, an AIS must have a database structure such as structured query language (SQL), a computer language commonly used for databases. The AIS will also need various input screens for the different types of system users and different types of data entry, as well as different output formats to meet the needs of different users and different types of information. (Does a job as a financial sleuth sound interesting to you? Learn more in Uncovering A Career In Forensic Accounting. ) Data The data contained in an AIS is all the financial information pertinent to the organizations business practices. Any business data that impacts the companys finances should go into an AIS. The data included in an AIS will depend on the nature of the business, but it may consist of the following: sales orders customer billing statements sales analysis reports purchase requisitions vendor invoices check registers general ledger inventory data payroll information timekeeping tax information This data can then be used to prepare accounting statements and reports such as accounts receivable aging, depreciation/amortization schedules, trial balance, profit and loss, and so on. Having all this data in one place in the AIS facilitates a businesss recordkeeping, reporting, analysis, auditing and decision-making activities. For the data to be useful, it must be complete, correct and relevant. On the other hand, examples of data that would not go into an AIS include memos, correspondence, presentations and manuals. These documents might have a tangential relationship to the companys finances, but excluding the standard footnotes, they are not really part of the companys financial recordkeeping. Software The software component of an AIS is the computer programs used to store, retrieve, process and analyze the companys financial data. Before there were computers, AISs were manual, paper-based systems, but today, most companies are using computer software as the basis of the AIS. Small businesses might use Intuits Quickbooks, Sage Peachtree Accounting, or Microsofts Small Business Accounting but there are many others. Small to mid-sized businesses might use SAPs Business One. Mid-sized and large businesses might use Microsofts Dynamics GP, Sage Groups MAS 90 or MAS 200, Oracles Peoplesoft or Epicor Financial Management. The Hottest Penny Stocks! Quality, reliability and security are key components of effective AIS software. Managers rely on the information it outputs to make decisions for the company, and they need high-quality information to make sound decisions. AIS software programs can be customized to meet the unique needs of different types of businesses. If an existing program does not meet a companys needs, software can also be developed in-house with substantial input from end users or can be developed by a third-party company specifically for the organization. The system could even be outsourced to a specialized company. For publicly traded companies, no matter what software program and customization options the business chooses, Sarbanes-Oxley regulations will dictate the structure of the AIS to some extent. This is because SOX regulations establish internal controls and auditing procedures that public companies must comply with. Information Technology Infrastructure Information technology infrastructure is just a fancy name for the hardware used to operate the accounting information system. Most of these hardware items are things a business would need to have anyway they include personal computers, servers, printers, surge protectors, routers, storage media, and possibly a backup power supply. In addition to cost, factors to consider in selecting hardware include speed, storage capability and whether it can be expanded and upgraded. Thinking about becoming an accountant? Read, Shopping For An Accounting Certification. ) Perhaps most importantly, the hardware selected for an AIS must be compatible with the intended software. Ideally, it would be not just compatible, but optimal, a clunky system will be much less helpful than a speedy one. One way businesses can easily meet hardware and software compatibility requirements is by purchasing a turnkey system that includes both the hardware and the software that the business needs. Purchasing a turnkey system means, theoretically, that the business will get an optimal combination of hardware and software for its AIS. A good AIS should also include a plan for maintaining, servicing, replacing and upgrading components of the hardware system, as well as a plan for the disposal of broken and outdated hardware so that sensitive data is completely destroyed. Internal Controls The internal controls of an AIS are the security measures it contains to protect sensitive data. These can be as simple as passwords or as complex as biometric identification. An AIS must have internal controls to protect against unauthorized computer access and to limit access to authorized users which includes some users inside the company. It must also prevent unauthorized file access by individuals who are allowed to access only select parts of the system. (For more on personal safety, check out Protecting Your Financial Documents From Disaster. ) An AIS contains confidential information belonging not just to the company but also to its employees and customers. This data may include Social Security numbers, salary information, credit card numbers, and so on. All of the data in an AIS should be encrypted, and access to the system should be logged and surveilled. System activity should be traceable as well. An AIS also needs internal controls that protect it from computer viruses, hackers and other internal and external threats to network security[PC4] . Furthermore, it must be protected from natural disasters and power surges that can cause data loss. (Learn how you can get a job in this field, read A Guide To Careers In Accounting Information Systems. ) AISs In Real Life Weve seen how a well-designed AIS allows a business to run smoothly on a day-to-day basis or hinders its operation if the system is poorly designed. A third use for an AIS is that when a business is in trouble, the data in its AIS can be used to uncover the story of what went wrong. The cases of WorldCom and Lehman Brothers provide two examples. In 2002, WorldCom internal auditors Eugene Morse and Cynthia Cooper used the companys AIS to uncover $4 billion in fraudulent expense allocations and other accounting entries. Their investigation led to the termination of CFO Scott Sullivan as well as new legislation. (section 404 of the Sarbanes-Oxley Act, which regulates companies internal financial controls and procedures. (Does a job as a financial sleuth sound interesting to you? Learn more in Uncovering A Career In Forensic Accounting. ) When investigating the causes of Lehmans collapse, a review of its AIS and other data systems was a key component, along with document collection and review and witness interviews. The search for the causes of the companys failure required an extensive investigation and review of Lehmans operating, trading, valuation, financial, accounting and other data systems, according to the 2,200-page, nine-volume examiners report. Lehmans systems provide an example of how an AIS should not be structured. Examiner Anton R. Valukass report states, At the time of its bankruptcy filing, Lehman maintained a patchwork of over 2,600 software systems and applications Many of Lehmans systems were arcane, outdated or non-standard. The examiner decided to focus his efforts on the 96 systems that appeared most relevant, and the examination required training, study and trial and error just to learn how to use the systems. (Also check out Case Study: The Collapse of Lehman Brothers, and An Inside Look At Internal Auditors. ) Valukass report also noted, Lehmans systems were highly interdependent, but their relationships were difficult to decipher and not well documented. It took extraordinary effort to untangle these systems to obtain the necessary information. Conclusion The six components of an AIS all work together to help key employees collect, store, manage, process, retrieve, and report their financial data. Having a well-developed and maintained accounting information system that is efficient and accurate is an indispensable component of a successful business. Read more: http://www. investopedia. com/articles/professionaleducation/11/accounting-information-systems. asp#ixzz29ToJ0OEX