The Right to Strike Policies, Ethics, and Labor Unions

From an ethical point of view, the debate over whether public employees have the right to strike centers on the political and philosophical differences between conservatives and liberals or progressives in American society. Classical liberals (conservatives), with their ethics based on the concepts of John Locke and Adam Smith, assert that the social contract between the people and the state protects the individual rights of life, liberty and property, but beyond that autonomous individuals should be left to pursue their own interests with minimal interference from the state of society. For this reason, they would deny the right of collective organizations like unions to control personal autonomy and free choice, and insist that all persons are ultimately egotistical and self-interested. On the other hand, liberals (progressives and social democrats) would argue that human beings are basically social and cooperative rather than egotistical and competitive, and that they have the righ t to organize and bargain collectively to pursue their group or class interests. They favor a broader social contract that includes group rights, economic rights, protection of minorities and the welfare state, and believe that social justice and fairness requires labor unions to balance against the power of employers and their influence on the political process. Labor unions, including those in the public sector, are among the largest contributors to the Democratic Party while theShow MoreRelated Labor Unions Essay1299 Words   |  6 PagesLabor Unions Throughout American history, labor unions have served to facilitate mediation between workers and employers. 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Computer Networks Free Essays

– Suresh Khanal Computer Networking Short Questions and Answer www. psexam. com Computer Networking Short Questions and Answers Suresh Khanal Kalanki, Kathmandu shkhanal@gmail. We will write a custom essay sample on Computer Networks or any similar topic only for you Order Now com shkhanal@yahoo. com Published By: http://www. psexam. com contact: info@psexam. com Computer Networking: Short Questions and Answers Published by PS Exam Kalanki, Kathmandu Nepal www. psexam. com Copyright  ©2009 author. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise except for personal and non-commercial use without the prior written permission of the author. About the Author Suresh Khanal is a native of Kathmandu, Nepal, where he works as a freelance developer, programmer and technical writer/editor. He has been involved in teaching computers science since 1998 and over the years has written several articles and tutorials on Office Applications and Web Programming. Khanal holds a Master’s of Science Degree in Information Technology Science. In his spare time, he enjoys travelling, posting in forums and play online games. Table of Contents Transmission Media What is transmission media? What are the types of transmission media? Describe bound transmission media. Describe unbound transmission media. Bound Transmission Media Explain twisted pair cable. Explain Co-axial cable. Explain Fiber-Optics cable. 1 1 1 1 1 1 1 4 5 Match the following types of connectors with the cables to which they are used. Compare BNC with UTP Cables Unbound Transmission Media Explain Radio Wave. What is Microwave? List the Advantages of microwaves. What are the Disadvantages of Microwaves? Describe Infra Red. Computer Network What is a computer network? What are the advantages of Networking? Explain Network Services 8 9 9 10 11 11 11 12 12 12 13 What are the five major network services? What is Network Server? What is a client? What is a dedicated server? What is workstation? What are dumb terminals? Types of Computer Network What is a LAN? What is MAN? What is WAN? Clarify Enterprise WANs. Clarify Global WANs. What are the two types of LAN? Protocols What is a protocol? What are the three major network protocols? Match the following protocols and their functions LAN Topologies What are the two network connection types? Explain Point-to-Point connection type. Explain multipoint connection. What are the basic LAN topologies? Explain Bus Topology. What are the advantages of bus topology? 13 13 13 14 14 14 15 15 16 16 16 17 17 18 18 18 19 20 20 20 21 21 21 23 What are the disadvantages of bus topology? What is Ring Topology? Point out the major advantages of Ring Topology. Point out the disadvantages of Ring Topology. Explain Star Topology. What are the benefits of Star Topology? What are the disadvantages of Star Topology? What are the popular topologies other than basic Topologies? Network Standards What is a Networking Standard? What are the four major industry standards? What is an Ethernet? How an Ethernet Worked? What is Medium Access Control of Ethernet? Explain Ethernet Frame. List some advantages of Ethernet. What are the disadvantages of Ethernet Cabling? What is ARCNet? List the advantages of ARCNet. What are the disadvantages of ARCNet? How does a Token-Passing Protocol works? 24 24 25 25 25 26 26 27 27 27 27 28 28 29 29 30 30 31 32 32 32 Explain Logical Ring Physical Star topology for Token-Passing Standard. 32 List some most useful advantages of Token Ring. 33 Point out the disadvantages of Token Ring. What do you mean by Beaconing and Auto-Reconfiguration? Network Architecture What is Network Architecture? What are the popular Network Architectures? Explain ISO’s OSI Architecture Explain IBM’s SNA Architecture Networking Model Explain Peer-to-Peer Networking Model. Explain Client/Server Networking Model. Network and Internet Terminologies NICs Hubs/Repeaters Bridges Router Switches Transceivers Gateway Proxy Serer Firewall Node Wireless Network Internet WWW 34 34 34 34 35 35 36 37 37 37 38 38 39 39 40 41 42 42 43 43 43 43 45 45 IRC CU-SeeMe Telnet Gopher HTML Browsers Dialup Connection IP Address Domain Name URL Web Browsing or Surfing Search Engine Meta Search Engine Internet Access Extranet Intranet Web Index Hypertext Email Email address Inbox Outbox Trash CC 46 47 48 49 49 50 53 53 54 54 54 55 57 57 58 58 58 59 59 59 60 60 61 61 BCC Reply Forward Attachments Bounced Netiquette Emoticons 62 62 62 62 62 62 62 Table of Figures Figure 1: UTP Cable 2 Figure 2: UTP Cable Connector 2 Figure 3: STP Cable 3 Figure 4: STP Cable Structure 3 Figure 5: Co-Axial Cable 4 Figure 6: Co-Axial Cable Structure 4 Figure 7: Co-Axial Cable Connectors 5 Figure 8: Fibre Optics Cable Structure 6 Figure 9: Fiber Optics Cable 6 Figure 10: AUI Connector 7 Figure 11: BNC Connector 7 Figure 12: RJ45 Connector 8 Figure 13: SC Connector 8 Figure 14: Comparison between Twisted Pairs and Co-Axial Cable 9 Figure 15: Radio Wave Transmission 9 Figure 16: Microwave Transmission 10 Figure 17: Microwave Transmitter, Receiver and Repeater 10 Figure 18: Infrared Device Error! Bookmark not defined. Figure 19: Computer Network 12 Figure 20: Workstation 14 Figure 21: Dumb Terminal 15 Figure 22: Wide Area Network 16 Figure 23: Enterprise WAN 17 Figure 24: TCP/IP Structure 18 Figure 25: IPX/SPX Structure 19 Figure 26: Different LAN Topologies 20 Figure 27: Bus Topology 21 Figure 28: Bus Topology Network connected with other network 22 Figure 29: T Connector 22 Figure 30: Different Cable Terminators 23 Figure 31: Ring Topology 24 Figure 32: Star Topology 25 Figure 33: Star Topology 26 Figure 34: Tre Topology Error! Bookmark not defined. Figure 35: Mesh Topology Error! Bookmark not defined. Figure 36: Ethernet Network 29 Figure 37: ARCNet Board and Card 31 Figure 38: Network with MSAU 33 Figure 39: ISO’s OSI Architecture 35 Figure 40: OSI an SNA Comparision 36 Figure 41: LAN NIC Card 38 Figure 42: Hub 39 Figure 43: Bridge 40 Figure 44: Router 41 Figure 45: Switch 41 Figure 46: Transceiver 42 Figure 47: Gateway PC 43 Figure 48: Nework with Wireless Stations 44 Figure 49: Tim Berners Lee 45 Figure 50: Yahoo Chat 46 Figure 51: CU SeeMe 47 Figure 52: CU SeeMe Conferencing 48 Figure 53: Telnet Screen 48 Figure 54: Different Browsers Logo 50 Figure 55: Mozilla Firefox 51 Figure 56: Netscape Navigator 51 Figure 57: Internet Explorer 52 Figure 58: Google Chrome 52 Figure 59: IP Address Structure 53 Figure 60: IP Address and Subnet Mask 53 Figure 61: Yahoo, Ask, MSN, Google Search Engines Figure 62: Alta Vista Search Engine Figure 63: Lycos Figure 64: Meta Search Engine Figure 65: Web Index Figure 66: Hypertext and Hyper Link Figure 67: Email Client Interface Figure 68: New Email Message Figure 69: Emoticons 55 56 56 57 58 59 60 61 63 Computer Networking Short Questions and Answers Suresh Khanal Kalanki, Kathmandu shkhanal@yahoo. com shkhanal@hotmail. com Published By: http://www. psexam. com contact: admin@psexam. com Computer Networking Short Questions and Answers Contribution of Suresh Khanal for PS Exam Transmission Media What is transmission media? Transmission media is a pathway through which data are transmitted in network. We use different types of cables or waves to transmit data. What are the types of transmission media? There are two types of transmission media namely: bound transmission media and unbound transmission media. Describe bound transmission media. Bound transmission media are the cables that are tangible or have physical existence and are limited by the physical geography. Popular bound transmission media in use are twisted pair cable, co-axial cable and fiber optical cable. Describe unbound transmission media. Unbound transmission media are the ways of transmitting data without using any cables. These media are not bounded by physical geography. Microwave, Radio wave, Infra red are some of popular unbound transmission media. Bound Transmission Media Explain twisted pair cable. A pair of wires twisted with each other is known as twisted pair cable. A set of four pairs of twisted wires are bundled to form cable. These are the most common medium for LAN. Wires are twisted with each other so as to reduce the interference. http://www. psexam. com Page 1 Contribution of Suresh Khanal for PS Exam Figure 1: UTP Cable Figure 2: UTP Cable Connector Page 2 http://www. psexam. com Contribution of Suresh Khanal for PS Exam We can find two types of twisted pair cables, namely: Unshielded Twisted Pair Cable (UTP) and Shielded Twisted Pair Cable (STP). The twisted pair cable that is protected against electro-magnetic interference (EMI) is known as STP and the one which is not shielded against EMI is called Unshielded Twisted Pair. Figure 3: STP Cable 1–Jacket 2–Shield-braid 3–Shield-foil 4–Solid twisted pair 5–Drain wire Figure 4: STP Cable Structure http://www. psexam. com Page 3 Contribution of Suresh Khanal for PS Exam Explain Co-axial cable. A solid central conductor surrounded by insulating material and then by a cylindrical shield woven from fine wires is known as co-axial cable. The shield is usually connected to electrical ground to reduce electrical interference. Co-axial cables have broader bandwidth and thus suitable for audio, video data transmission. Figure 5: Co-Axial Cable Figure 6: Co-Axial Cable Structure Page 4 http://www. psexam. com Contribution of Suresh Khanal for PS Exam Figure 7: Co-Axial Cable Connectors Explain Fiber-Optics cable. A cable with central glass tube covered with protective shield which transmit data using photons is fiber optics cable. These cables transmit data via concentrated bursts of laser beams which are carried through bundles of hair thin glass fibers. They have advantages over electronic cables in transmission speed and volume. This technology has revolutionized telecommunication applications which used electronic cables. Fiber optics cables as free from electromagnetic interference as well as wire tapping. http://www. sexam. com Page 5 Contribution of Suresh Khanal for PS Exam Figure 8: Fibre Optics Cable Structure Figure 9: Fiber Optics Cable Page 6 http://www. psexam. com Contribution of Suresh Khanal for PS Exam Match the following types of connectors with the cables to which they are used. Cable: (a) Thick Coax (100 Base 5), (b) UTP (10 Base-T), (c) Fiber Optics (10 Base-FL) (d) Thin Coax (100 Base 5) Connectors: (1) AUI, (2) BNC, (3) RJ45, (4) SC or ST Type Answer:- a - 1, b - 3, c - 4, d - 2 Figure 10: AUI Connector Figure 11: BNC Connector http://www. psexam. com Page 7 Contribution of Suresh Khanal for PS Exam Figure 12: RJ45 Connector Figure 13: SC Connector Compare BNC with UTP Cables BNC Derived from the thick Ethernet Coaxial Cable Flexibility of adding nodes Lower price and no need of Hub Difficult to locate faults Terminators needed The cabling is comparatively less reliable Single segment length (node to node) up to 180 meters UTP Derived from telephone cable Decided by Hub ports Needs Hubs Introduction of Hub makes fault finding much easier Terminators not needed Inherently much reliable Single segment length up to 200 meters Page 8 http://www. psexam. com Contribution of Suresh Khanal for PS Exam Figure 14: Comparison between Twisted Pairs and Co-Axial Cable Unbound Transmission Media Unbound transmission media extend beyond the limiting confines of cabling. They provide an excellent communication alternative for WANS. The lack of physical restrictions provides larger bandwidth as well as wide area capabilities. Unbound media typically operate at very high frequencies. The three types of unbound transmission media are: Radio wave, Micro wave, Infrared Explain Radio Wave. Although Radio waves are prevalent and well understood, we are just beginning to realize their enormous potential as a networking medium. Radio waves can operate on a single or multiple frequency bands. Figure 15: Radio Wave Transmission http://www. psexam. com Page 9 Contribution of Suresh Khanal for PS Exam What is Microwave? Microwaves have been used in data communications for a long time. They have a higher frequency than radio waves and therefore can handle larger amounts of data. Microwave transmission is line of sight transmission. The transmit station must be in visible contact with the receive station. This sets a limit on the distance between stations depending on the local geography. Typically the line of sight due to the Earth’s curvature is only 50 km to the horizon! Repeater stations must be placed so the data signal can hop, skip and jump across the country. Figure 16: Microwave Transmission Figure 17: Microwave Transmitter, Receiver and Repeater Page 10 http://www. psexam. com Contribution of Suresh Khanal for PS Exam Microwaves operate at high operating frequencies of 3 to 10 GHz. This allows them to carry large quantities of data due to their large bandwidth. List the Advantages of microwaves. a. They require no right of way acquisition between towers. b. They can carry high quantities of information due to their high operating frequencies. c. Low cost land purchase: each tower occupies only a small area. d. High frequency/short wavelength signals require small antennae. What are the Disadvantages of Microwaves? a. Attenuation by solid objects: birds, rain, snow and fog. b. Reflected from flat surfaces like water and metal. c. Diffracted (split) around solid objects. d. Refracted by atmosphere, thus causing beam to be projected away from receiver. Describe Infra Red. Infrared offers a great unbound photonic solution. Like fiber-optic cabling, infrared communications use light, so they are not bound by the limitations of electricity. Figure 18: Infrared Device http://www. psexam. com Page 11 Contribution of Suresh Khanal for PS Exam Computer Network What is a computer network? Computer Network is a collection of distributed intelligent machines that are connected with each other with transmission media for the purpose of data sharing, communication and sharing of computer resources. Figure 19: Computer Network What are the advantages of Networking? The following are the distinct notes in favor of computer networking. a. The computers, staff and information can be well managed b. A network provides the means to exchange data among the computers and to make programs and data available to people c. It permits the sharing of the resources of the machine d. Networking also provides the function of back-up. e. Networking provides a flexible networking environment. Employees can work at home by using through networks ties through networks into the computer at office. Page 12 http://www. psexam. com Contribution of Suresh Khanal for PS Exam Explain Network Services Network services are the thing that a network can do. The major networking services are ? ? ? ? ? File Services: This includes file transfer, storage, data migration, file update, synchronization and achieving. Printing Services: This service produces shared access to valuable printing devices. Message Services: This service facilitates email, voice mails and coordinate object oriented applications. Application Services: This services allows to centralize high profile applications to increase performance and scalability Database Services: This involves coordination of distributed data and replication. What are the five major network services? Major Network Services are: a. b. c. d. e. File Services Print Services Message Services Application Services Database Services What is Network Server? Network Server is a computer in Network that is designated to provide one or more network service. For example file server, database server etc. What is a client? A computer in network that connects to the server and uses the network services to perform user’s tasks is a client. http://www. psexam. com Page 13 Contribution of Suresh Khanal for PS Exam What is a dedicated server? A network server designated to provide one particular service is known as dedicated server. For example if a computer is assigned for database service only then that computer is known as dedicated database server. What is workstation? A workstation is a node in network that is more powerful and can handle local information processing or graphics processing. A workstation usually has an inexpensive, small hard disk to carry out local tasks. Figure 20: Workstation Some workstations that have no disk drive of their own is known as diskless-workstation or dumb terminals. They terminals completely rely on LAN for their access. Network operating system lets the node work as if all the resources at the server belong to the node itself. What are dumb terminals? Those Workstations that have no disk drive of their own and rely completely on LAN for their access are called dumb terminals. The network operating system lets these terminals work as if all the resources at the server belong to the workstation itself. Page 14 http://www. psexam. com Contribution of Suresh Khanal for PS Exam Figure 21: Dumb Terminal Types of Computer Network Computer networks fall into three classes regarding the size, distance and the structure namely: LAN (Local Area Network), MAN (Metropolitan Area Network), WAN (Wide Area Network). A LAN links a small group of functionally similar workstations within a local geographic area such as a series of adjacent cubicles or offices on the same floor. Once the network expands to include other floors or divers office within a metropolitan area, it becomes a MAN. Finally, a WAN is simply a LAN of LANs. WANs expand the boundaries of networking to a global or even galactic scale. What is a LAN? A LAN is a Local Area Network, within a single building or a specific confined space. LANs typically comprise only one transmission media type such as coaxial cable or twisted pair. LANs are characterized by comparatively high-speed communications. These high speeds are possible because LANs use one kind of cable which generally is limited to 5 km or less. http://www. psexam. com Page 15 Contribution of Suresh Khanal for PS Exam What is MAN? MAN stands for Metropolitan Area Networks. MAN is larger than a LAN and as its name implies, covers the area of a single city. MANs rarely extend beyond 100 KM and frequently comprise a combination of different hardware and transmission media. The two most important components of MANs are security and standardization. Security is important because information is being shared between dissimilar systems. Standardization is necessary to ensure reliable data communication. What is WAN? A wide area network is simply a LAN of LANs. WANs connect LANs that may be on opposite sides of a building, across the country or around the world. WANS are characterized by the slowest data communication rates and the largest distances. WANs can be of two types: an enterprise WAN and Global WAN. Figure 22: Wide Area Network Clarify Enterprise WANs. An enterprise WAN connects an entire organization including all LANs at various sites. This term is used for large, widespread organizations such as corporations, universities and governments. Page 16 http://www. psexam. com Contribution of Suresh Khanal for PS Exam Figure 23: Enterprise WAN Clarify Global WANs. Global WANs also span the world but they do not have to connect LANS within a single organization. The Internet is an example of a global WAN. It connects diverse locations, organizations and institutions throughout the world. Global WANS can be public or private. Private WANs are called Intranet which belongs to an organization. Public WANs are open to everybody so that anybody can connect and use the resources and services available. What are the two types of LAN? There are basically two types of Local Area Networks namely: Arcnet and Ethernet. http://www. psexam. com Page 17 Contribution of Suresh Khanal for PS Exam Protocols What is a protocol? The term protocol refers to a set of rules and procedures that govern the transmission of messages over a physical networking medium. The most common network protocols are: (a) TCP/IP, (b) IPX/SPX and (c) NetBEUE What are the three major network protocols? The three major network protocols are: 1. TCP/IP 2. IPX/SPX (Used in Novell Netware) 3. NetBEUE (Product of Microsoft Co. ) Figure 24: TCP/IP Structure Page 18 http://www. psexam. com Contribution of Suresh Khanal for PS Exam Figure 25: IPX/SPX Structure Match the following protocols and their functions (a) http, (b) pop, (c) ftp, (d) smtp, (e) MIME, 1. Send email messages 2. Transfer multimedia information 3. Send email attachment 4. Transfer files in servers and clients computers 5. Receive email messages Answer: (a) - 2, (b) - 5, (c) - 4, (d) - 1, (e) - 3 http://www. psexam. com Page 19 Contribution of Suresh Khanal for PS Exam LAN Topologies The term topology defines the geographic arrangement of networking devices. It describes the actual layout of the network hardware. Given the location of workstations and peripherals, the goal of topology is to find the most economical and efficient way to connect all the users to the network resources while providing adequate capacity to handle user demands, maintain system reliability and minimize delay. Figure 26: Different LAN Topologies The selection of a topology for a network can not be done in isolation as it affects the choice of media and the access method used. Because it determines the strategy used in wiring a building for a network and deserves some careful study. What are the two network connection types? The two different network connection types are (a) point-to-point connection and (b) multipoint connection. Explain Point-to-Point connection type. A point-to-point connection is a direct link between two devices such as a computer and a printer. Most of today’s point-to-point connections are associated with modems and PSTN (Public Switched Telephone Network) communications. Page 20 http://www. psexam. com Contribution of Suresh Khanal for PS Exam Explain multipoint connection. A multipoint connection is a link between three or more devices. Historically, multipoint connections were used to attach central CPs to distributed dumb terminals. In today’s LAN environments, multipoint connections link many network devices in various configurations. What are the basic LAN topologies? The three simple LAN topologies that are combined to form any practical topology are known as basic LAN topologies. They are, Bus Topology, Ring Topology and Star Topology. Explain Bus Topology. The physical Bus topology is the simplest and most widely used of the network designs. It consists of one continuous length of cable (trunk) and a terminating resistor (terminator) at each end. Data communication message travels along the bus in both directions until it is picked up by a workstation or server NIC. If the message is missed or not recognized, it reaches the end of the cabling and dissipates at the terminator. Figure 27: Bus Topology http://www. psexam. com Page 21 Contribution of Suresh Khanal for PS Exam All nodes on the bus topology have equal access to the trunk. This is accomplished using short drop cables or direct T-connectors. The number of devices and the length of the trunk can be easily expanded. Figure 28: Bus Topology Network connected with other network Figure 29: T Connector Page 22 http://www. psexam. com Contribution of Suresh Khanal for PS Exam Figure 30: Different Cable Terminators What are the advantages of bus topology? The advantages of physical bus topology are: a. It uses established standards and it is relatively easy to install. b. It requires less media than other topologies. http://www. psexam. com Page 23 Contribution of Suresh Khanal for PS Exam What are the disadvantages of bus topology? The disadvantages of bus topology are: a. The bus networks are difficult to reconfigure, especially when the acceptable number of connections or maximum distances have been reached. b. They are also difficult to troubleshoot because everything happens on a single media segment. This can have dangerous consequences because any break in the cabling brings the network to its knee. What is Ring Topology? The physical ring topology is a circular loop of point-to-point links. Each device connects directly to the ring or indirectly through and interface device or drop cable. Message travel around the ring from node to node in a very organized manner. Each workstation checks the message for a matching destination address. If the address doesn’t match the node simply regenerates the message and sends it on its way. If the address matches, the node accepts the message and sends a reply to the originating sender. Figure 31: Ring Topology Page 24 http://www. psexam. com Contribution of Suresh Khanal for PS Exam Point out the major advantages of Ring Topology. The advantages of ring topologies are: a. They are very easy to troubleshoot because each device incorporates a repeater. b. A special internal feature called beaconing allows troubled workstations to identify themselves quickly. Point out the disadvantages of Ring Topology. The disadvantages of ring topologies are: a. It is considerably difficult to install and reconfigure ring topology b. Media failure on unidirectional or single loop causes complete network failure. Explain Star Topology. The physical star topology uses a central controlling hub with dedicated legs pointing in all directions – like points of a star. Each network device has a dedicated point-to-point link to the central hub. This strategy prevents troublesome collisions and keeps the lines of communications open and free of traffic. Figure 32: Star Topology http://www. psexam. com Page 25 Contribution of Suresh Khanal for PS Exam This topology, obviously, require a great deal of cabling. This design provides an excellent platform for reconfiguration and troubleshooting. Changes to the network are as simple as plugging another segment into the hub and a break in the LAN is easy to isolate and doesn’t affect the rest of the network. Figure 33: Star Topology What are the benefits of Star Topology? The benefits of star topology are: a. Relatively easy to configure. b. Easy to troubleshoot c. Media faults are automatically isolated to the failed segment. What are the disadvantages of Star Topology? The disadvantages are considered as follows: a. Requires more cable than most topologies. b. Moderately difficult to install. Page 26 http://www. sexam. com Contribution of Suresh Khanal for PS Exam What are the popular topologies other than basic Topologies? Apart from basic topologies some other topologies worth considering are: mesh topology (every device connected to all other devices), Cellular Topology (wireless point to pint and multipoint design), Tree Topology ( Hierarchical connections of devices), Hybrid topology (combination of two or more basic topologies). Figure 34: Tre Topology Figure 35: Mesh Topology Network Standards What is a Networking Standard? Protocol (the logical component) and Topology (the physical component) is combined together to create a networking standard. These standards are developed and controlled by the Institute of Electrical and Electronics Engineers (IEEE). What are the four major industry standards? The four major industry standards are (a) Ethernet, Token Ring, ARCNet and FDDI (Fiber Distributed Data Interface). http://www. psexam. com Page 27 Contribution of Suresh Khanal for PS Exam What is an Ethernet? The Ethernet topology was developed at the University of Hawaii to connect computers on the various Islands. It was radio based design. Later, Robert Metacalfe went to Xeros’s Palo Alto Research Center (PARC) laboratories and eliminated the radio portion and changed to co-axial cabling. Ethernet is ne of the most popular LAN technologies in use today covering more than 85% of the networks. Ethernet system consists of three basic elements: 4. The physical medium use to carry Ethernet signals between computers on the network 5. A set of rules (protocols) embedded in each Ethernet interface that will decide how multiple c omputers on the network will have access to the data on the medium. 6. An Ethernet frame that consists of a standardized set of bits used to carry data over the system. How an Ethernet Worked? The operation of Ethernet can be described in simple terms as follows: Each computer on the Ethernet Network, also known as a node, operates independently of all other nodes. All nodes attached to an Ethernet are connected to a shared medium over which the Ethernet signals travel serially, one data bit at a time. To send data a station first listens to the channel and when the channel is idle the station transmits its information in the form of an Ethernet frame, or packet. The Ethernet rules (protocol) are defined in such a way that every node gets a fair amount of frame transmission opportunity. Page 28 http://www. psexam. com Contribution of Suresh Khanal for PS Exam Figure 36: Ethernet Network As each Ethernet frame is sent out on the shared medium, the Ethernet interfaces inside the node look at the destination address. The interfaces compare the destination address of the frame with their own address. The Ethernet interface with the same address as the destination address in the frame will read the entire frame and all other network interfaces will ignore the information. What is Medium Access Control of Ethernet? The set of rules which ensures that every node in an Ethernet gets a fair amount of frame transmission opportunity, are called the â€Å"Medium Access Control† mechanism. The Medium Access Control mechanism is based on a system called Carrier Sense Multiple Access with Collision Detection (CSMD/CD). Explain Ethernet Frame. The heart of Ethernet system is the Ethernet Frame, which is used to deliver information between the computers. The frame consists of a set of bits organized into several fields. These fields include address fields, a data field and an error checking field that checks the integrity of the bits in the frame to make sure that the frame has arrived intact. http://www. psexam. com Page 29 Contribution of Suresh Khanal for PS Exam List some advantages of Ethernet. Ethernet’s major advantages are: 1. It is an inexpensive way to achieve high speed LAN transmissions (10 to 100 MB/s) 2. It is a proven technology that supports various writing configurations. 3. It works well with a large number of LAN and micro-tomainframe applications. 4. It is easy to install. What are the disadvantages of Ethernet Cabling? The Ethernet cabling ahs the following disadvantages: 1. Ethernet is not a high-level performer in high-load environments. This protocol (CSMA/CD: Carrier Sense Multiple Access/Collision Detection) can slow down dramatically if hundreds of workstations are competing for the same cabling trunk 2. Its linear bus cabling system can sometimes make it difficult to isolate problems. Page 30 http://www. psexam. com Contribution of Suresh Khanal for PS Exam What is ARCNet? The Attached Resource Computer Network (ARCNet) standard was created in 1977 at the Data Point Corporation by a scientist – John Murphy. ARCNet uses the token-passing protocol over a star and bus topology. The star and bus topology combines the flexibility of a star with the simplicity and throughput of a bus. Thus, ARCNet standard has a unique protocol/topology combination: token-passing protocol and Distributed star/bus topology. Figure 37: ARCNet Board and Card http://www. psexam. com Page 31 Contribution of Suresh Khanal for PS Exam List the advantages of ARCNet. Here are some of the ARCNet’s advantages: 1. It is extremely reliable. 2. ARCNet is easy to install and troubleshoot. 3. It has an excellent track record of interoperability for those using ARCNet components from various manufacturers. 4. ARCNet supports a variety of cable types including coaxial, UTP and Fiber Optics. 5. It is inexpensive and built to stay that way. What are the disadvantages of ARCNet? Here are some disadvantages of ARCNet: 1. Standard ARCNet is very slow (2. 5 Mb/s). It is almost seven times slower than Token Ring. 2. ARCNet was not designed with interconnectivity in mind. For many installations, it’s difficult to go beyond the confines of single LAN. How does a Token-Passing Protocol works? The token-passing protocol relies on a control signal called the token. A token is a 24-bit packet that circulates throughout the network from NIC to NIC in an orderly fashion. If a workstation wants to transmit a message, first it must seize the token. At that point, the workstation has complete control over the communications channel. The existence of only one token eliminates the possibility of signal collisions. This means that only one station can speak at a time. Explain Logical Ring Physical Star topology for Token-Passing Standard. It is sure that any break in the ring at any point will interrupt communications for all machines. To solve this problem, IBM developed a modified ring topology, which they called the logical ring Page 32 http://www. psexam. com Contribution of Suresh Khanal for PS Exam physical star. The central point of the physical star configuration is Token Ring hub called the multi-station access unit (MSAU, pronounced as masow). Workstations and servers attached to the MSAU through special STP adapter cables. IBM converted stars into a logical ring by connecting all MSAU hubs together through special ring-in (RI) and ring-out (RO) ports. Figure 38: Network with MSAU List some most useful advantages of Token Ring. Here are Token ring’s most useful advantages: a. It offers excellent throughput under high-load conditions. b. Token Ring facilitates LAN-to-LAN mainframe connections especially for interfacing with IBM’s broader connectivity strategies. c. It has built-in troubleshooting mechanisms such as beaconing and auto-reconfiguration and may now be used with UTP cabling. http://www. psexam. com Page 33 Contribution of Suresh Khanal for PS Exam d. It has the most reliable protocol (token-passing), the most trouble-free configuration (physical star) and the fastest connectivity scheme (r or 16 mb/s). Point out the disadvantages of Token Ring. Few of the disadvantages of Token Ring are: a. Token Ring is very expensive. All topology components cost much more than other more popular standards. b. It is relatively proprietary. Token Ring’s complexity is built into the hardware components. This means hat you need to choose a manufacturer and stick with it. c. Engineers must have considerable expertise to manage and troubleshoot token ring components. What do you mean by Beaconing and AutoReconfiguration? When a station does not receive a message from its nearest active upstream neighbor, it sends out a warning, otherwise known as a beacon. This beacon alerts everyone that something is wrong and helps to isolate the failure domain. When beacon occurs, the ring will attempt to fix the problem without your intervention. This process of self-healing is called auto-reconfiguration. Network Architecture What is Network Architecture? When two or more computer are connected with one another for the purpose of communicating data electronically, besides physical connection of computers, communication devices and system servers, a well defined standard known as architecture is required to establish cohesive communication between devices in Network. Page 34 http://www. psexam. om Contribution of Suresh Khanal for PS Exam What are the popular Network Architectures? The most popular architectures are: a. ISO Open System Architecture (OSI) b. IBM’s System Network Architecture (SNA) Explain I SO’s OSI Architecture The Open System Interconnection (OSI) is a standard reference model for communication between two end users in a network. It is used in developing products and understanding networks which means commonly used Internet product and services fit within the model. The OSI model describes seven layers of related functions that needed at each end, when a message is sent from one party to another party in a network. Each layer has its own set of special related function as follows: Figure 39: ISO’s OSI Architecture http://www. psexam. com Page 35 Contribution of Suresh Khanal for PS Exam Layer 7 – Application Layer: Application programs that use the network. Layer 6 – Presentation Layer: Standardize data presented to the application. Layer 5 – Session Layer: Manages sessions between applications Layer 4 – Transport Layer: Provides error detection and correction Layer 3 – Network Layer: Provides data delivery across the physical connection Layer 2 – Data Link Layer: Provides data delivery across the physical connection Layer 1 – Physical Layer: Defines the physical network media. Explain IBM’s SNA Architecture SNA is a computer networking architecture that was developed by IBM to provide a network structure for IBM mainframe, midrange, and personal computer systems. SNA defines a set of proprietary communication protocols and message formats for the exchange and management of data on IBM host networks. Figure 40: OSI an SNA Comparision Page 36 http://www. psexam. com Contribution of Suresh Khanal for PS Exam SNA can be used for the following types of tasks: ? Terminal access to mainframe and midrange computer applications. File transfer of data between computer systems. Printing of mainframe and midrange data on SNA printers. Program-to-program communications that allow applications to exchange data over the network. ? ? ? SNA can be implemented in a networking infrastructure that uses either a hierarchical or peer-to-peer model. Networking Model Explain Peer-to-Peer Networking Model. A networking model where each workstation has equivalent capabilities and responsibilities is known as peer-to-peer model. There is no central server in this network and computers join hands to share files, printers and Internet access. It is practical for workgroups of a dozen or less computers making it common environments, where each PC acts as an independent workstation that stores data on its own disk but which can share it with all other PCs on the network. Software for peer-to-peer network is included with most modern desktop operating systems such as Windows and Mac OS. Explain Client/Server Networking Model. A networking model where one or more powerful computers (servers) provide the different network services and all other user’s computers (clients) access those services to perform user’s tasks is known as client/server networking model. Client-server networking model became popular in the late 1980s and early 1990s as many http://www. psexam. com Page 37 Contribution of Suresh Khanal for PS Exam applications were migrated from centralized minicomputers and mainframes to networks of persona computers. The design of applications for a distributed computing environment required that they effetely be divided into two parts: client (front end) and server (back end). The network model on which they were implemented mirrored this client-server model with a user’s PC (the client) typically acting as the requesting machine and a more powerful server machine to which it was connected via either a LAN or a WAN acting as the supplying machine. It requires special networking operating system. It provides user level security and it is more expensive. Network and Internet Terminologies NICs Network interface cards, commonly referred to as NICs are used to connect a PC to a network. The NIC provides a physical connection between the networking medium and the computers’ internal bus, and is responsible for facilitating an â€Å"access method† to the network. Most NICs are designed for a particular type of network, protocol and media, although some can serve multiple networks. Figure 41: LAN NIC Card Page 38 http://www. psexam. com Contribution of Suresh Khanal for PS Exam Hubs/Repeaters Hubs/Repeaters are used to connect together two or more network segments of any media type. In larger design, signal quality begins to deteriorate as segment exceeds their maximum length. A hub provides the signal amplification required to allow a segment to be extended a greater distance. Passive hub simply forwards any data packets they receive over one port from one workstation to all their remaining ports. Active hubs, also sometimes referred to as â€Å"multiport repeaters†, regenerate the data bits in order to maintain a strong signal. Figure 42: Hub Bridges The bridge function is to connect separate homogeneous networks. Bridges map the Ethernet address of the nodes residing on each network segment and allow only necessary traffic to pass through the bridge. When a packet is received by the bridge, the bridge determines the destination and source segments. If the segments are different, then the packet is â€Å"forwarded† to the correct segment. Bridges are also called â€Å"store-and-forward† device because they look at the whole Ethernet packet before making filtering or forwarding decisions. ttp://www. psexam. com Page 39 Contribution of Suresh Khanal for PS Exam Figure 43: Bridge Router Routing achieved commercially popularity in the mid – 1980s – at a time when large-scale Internetworking began to replace the fairly simple, homogeneous environ ments. Routing is the act of moving information across an Internetwork from a source to a destination. It is often contrasted with bridging, which perform a similar function. Routers use information within each packet to route it from one LAN to another, and communicate with each other and share information that allows them to determine the best route through a complex network of many LANs. Page 40 http://www. psexam. com Contribution of Suresh Khanal for PS Exam Figure 44: Router Switches LAN switches are an expansion of the concept in LAN bridging, which controls data flow, handles transmission errors, provides physical addressing, and manages access to the physical medium. Switches provide these functions by using various link-layer protocols. LAN switches can link four, six, ten or more networks together. A storeand-forward switch, on the other hand, accepts and analyses the entire packet before forwarding it to its destination. Figure 45: Switch http://www. psexam. com Page 41 Contribution of Suresh Khanal for PS Exam Transceivers Transceivers are used to connect nodes to the various Ethernet media. Most computers and network interface cards contain a builtin 10BaseT or 10Base2 transceiver, allowing them to be connected directly to Ethernet without requiring an external transceiver. Many Ethernet devices provide an AUI connector to allow the user to connect to any media type via an external transceiver. Figure 46: Transceiver Gateway A Gateway is a device such as a mini or microcomputer capable of operating on a stand alone basis but which also provides connection for communication with the other computers and access to shared resources. Page 42 http://www. psexam. com Contribution of Suresh Khanal for PS Exam Figure 47: Gateway PC Proxy Serer Also called a proxy or application level gateway. It is an application that breaks the connection between sender and receiver. Thus, it helps us to prevent hacker from obtaining Internet address and detail of a private network. Firewall Firewall is a method for keeping a network secure. It is mostly used in giving users access to the Internet in a secure fashion as well as to separate a company’s public web server from its internal network. Node A node is a hardware device or group of devices or station in a network that link one or more other unit to the network. Wireless Network The most and latest wireless LANs use electromagnetic airwaves either infrared or radio frequency to communicate information from one point to another without relaying on a physical connection. Radio waves are often referred to as radio carriers because they simply perform the function of delivering energy to a remote receiver. The http://www. psexam. com Page 43 Contribution of Suresh Khanal for PS Exam data being transmitted is superimposed on the radio carrier so that it can be accurately extracted at the receiving end. Multiple radio carriers can exist in the same space at the same time without interfering with each other if the radio waves are transmitted on different radio frequencies. Figure 48: Nework with Wireless Stations In a typical WLAN configuration, a transmitter/receiver (transceiver) device, called an Access Point (AP), connects to the wired network from a fixed location using standard Ethernet cable. The Access Point receives, buffers, and transmits data between the WLAN and the Page 44 http://www. psexam. com Contribution of Suresh Khanal for PS Exam wired network infrastructures. A single Access Point can support a small group of users and can function within a range of less than one hundred to several hundred feet. The Access Point (or the antenna attached to the Access Point) is usually mounted high but may be mounted essentially anywhere that is practical as long as the desired radio coverage is obtained. The wireless network, printers or other peripherals can be shared through a connected PC. The devices then communicate using a set of reserved high-frequency radio waves. An Access Point device connects to a DSL or cable modem and enables high-rate (broadband) Internet access for the entire network. Internet Internet is the large worldwide network of computes that facilitates data communication services, file transfer, electronic mail, World Wide Web and newsgroup with common protocols. WWW Figure 49: Tim Berners Lee http://www. psexam. com Page 45 Contribution of Suresh Khanal for PS Exam The WWW is the brainchild of Tim Berners Lee a CERN who had the idea of creating an electronic web of research information. The web is currently the fastest growing Internet information system, with new resources being added regularly. The web relies on a set of protocols, conventions and software to operate. The web is a distributed system of delivering linked documents over the Internet. It is called a distributed system because information can reside on different computers around the world. Yet be easily linked together using hypertext. The web uses hypertext to create links from together using hypertext. The web uses hyperte3xt to create links from one resource to another. A hypertext link is usually displayed by highlighted and underlined text on the page. A hypertext link or hyperlink can also be graphic that acts as a button linking to another resource. IRC Internet Relay Chat (IRC) is a system for sending public and private message to other users in â€Å"real time† – that is, your message appears on the recipient’s screen as soon as you type it. Figure 50: Yahoo Chat Page 46 http://www. psexam. com Contribution of Suresh Khanal for PS Exam CU-SeeMe CU-SeeMe is a video conferencing system that allows users to send and receive sound and pictures simultaneously over the Internet. Figure 51: CU SeeMe http://www. psexam. com Page 47 Contribution of Suresh Khanal for PS Exam Figure 52: CU SeeMe Conferencing Telnet It is a protocol or set of rules that enables a computer to connect another computer in network. It is also known as a remote login. The telnet operates on client-server principle. Figure 53: Telnet Screen Page 48 http://www. psexam. com Contribution of Suresh Khanal for PS Exam Gopher The ghoper is a protocol designed to search, retrieve and display documents from remote sites on the Internet. The Ghoper was created as a piece of software to utilize some of the services that were becoming available on the Internet. HTML HTML stands for Hyper Text Markup Language. It is a standard coding language used to create all web documents (pages). http://www. psexam. com Page 49 Contribution of Suresh Khanal for PS Exam Browsers Figure 54: Different Browsers Logo A browser is the Internet Client software that acts as an interface between the user and the inner-workings of the Internet, specifically the WWW. We can find graphical web browser that displays multimedia content of text, graphics, audio and video, and text web Page 50 http://www. psexam. com Contribution of Suresh Khanal for PS Exam browser that displays only text. Internet Explorer, Netscape, Firefox are graphical web browser and Lynx is a well known text browser. Figure 55: Mozilla Firefox Figure 56: Netscape Navigator http://www. psexam. com Page 51 Contribution of Suresh Khanal for PS Exam Figure 57: Internet Explorer Figure 58: Google Chrome Page 52 http://www. psexam. com Contribution of Suresh Khanal for PS Exam Dialup Connection Dialup connection is a means of connecting user to another computer (ISP) or a network such as the Internet with a modem equipped computer. IP Address IP Address is an identifier for particular machine on a particular network. It is part of scheme to identify computers on the Internet. IP addresses are a set of numbers separated with periods. Figure 59: IP Address Structure Figure 60: IP Address and Subnet Mask http://www. psexam. com Page 53 Contribution of Suresh Khanal for PS Exam Domain Name A domain name is a way to identify and locate computers connected to the Internet. This is a text name of a computer in network or Internet. Domain names are converted to IP Addresses to locate computers and resources. URL URL stands for Uniform Resource Locator that identifies a particular Internet resource. URL help the user to locate web page, gopher service, library catalog and image or text file locations. URLs are the standard addressing system of the www. A complete URL provides the web client with all the information it needs to contact a server and make a request for information. URLs are divided into three basic parts: Example: http://www. psexam. com/download. htm a. Protocol (http://) – The information appearing before the colon in any URL indicates the type of information server or protocol. For example http:// indicates that the server to be connected is a www server. b. Domain name (www. psexam. com) – The second piece of information is the address of the server. In this example psexam. om is the name of the machine at PS Exam in world wide web. c. Resource name (download. htm) – The third piece of information is the path to the actual document requested. In this example the URL indicates that the document in the system directory and is named download. htm. Web Browsing or Surfing Browsing or Surfing is the process of visiting different web sites on the Internet hosted by various organizations. Page 54 http://www. psexam. com Contribution of Suresh Khanal for PS Exam Search Engine The search engine is an interactive tool to help people locate information via the www and it is interface between the user and underlying database. The most popular search engines are Alta Vista Exite, Lycos, Yahoo! , Google, Ask etc. Figure 61: Yahoo, Ask, MSN, Google Search Engines http://www. psexam. com Page 55 Contribution of Suresh Khanal for PS Exam Figure 62: Alta Vista Search Engine Figure 63: Lycos Page 56 http://www. psexam. com Contribution of Suresh Khanal for PS Exam Meta Search Engine A web meta searcher is a tool that helps users to locate information available via the World Wide Web. Web meta-serchers provide a single interface that enables users to search many different search engines, indexes and databases simultaneously. Some meta search engines are Albany. net, Clnet (search. om), Cyberland, Eureaka! , Savvysearch and so on. Figure 64: Meta Search Engine Internet Access We can access to the Internet in one of two basic ways, dialing into an Internet Service Provider’s (ISP) computer or with a direct connection to an ISP. Connecting to ISP by dialing their hunting number (phone number) is called Dial-u p connection. We require a username, password and ISP’s hunting number to configure Dial up Connection. http://www. psexam. com Page 57 Contribution of Suresh Khanal for PS Exam Extranet An Extranet is a type of Intranet (Internal TCP/IP Network) that has been selectively opened to a firm’s suppliers, customers. Intranet An intranet can be defined as a network connecting an affiliated set of clients using standard internet protocols, esp. TCP/IP and HTTP or as an IP-based network of nodes behind a firewall, or behind several firewall connected by secure, possibly virtual, networks. Web Index A web index is designed to assist users in locating information on the World Wide Web. Web indexes are also referred to as catalogs or directories. A web index collects and organizes resources available via the www. Some of the web indexes are Yahoo! , Megallan, Apollo etc. Figure 65: Web Index Page 58 http://www. psexam. com Contribution of Suresh Khanal for PS Exam Hypertext The hypertext allows for the integration of text, graphics, audio and video on a web pate. This can make it very easy to browse and very exciting to view. A web page may have colorful graphics integrated with textual information. Links on a web page may take you to other web pages, recorded sonds, or digital video clips. A single click on any hyperlink allows you to follow the link to the specified resource. Figure 66: Hypertext and Hyper Link Email Electronic Mail (Email) is one of the most popular powerful communication tools on the Internet. It is an efficient and effective means of network communication. Email allows you to communicate with people across the globe via electronic media (computer). Email address An Email Address identifies a person and the computer for the purpose of exchanging electronic mail message. Example: admin@psexam. com http://www. psexam. com Page 59 Contribution of Suresh Khanal for PS Exam The email address contains three parts: a. Username – The admin in example. b. Domain name of organization – The psexam in example c. Top Level Domain – The com in example Signature Figure 67: Email Client Interface Inbox It is an element of Email Application which collects all incoming mails. Outbox It is an element of Email Application which collects all outgoing mails, if it is created and sent in offline. Page 60 http://www. psexam. com Contribution of Suresh Khanal for PS Exam Trash This is an element of Email Application that holds all the deleted emails. Figure 68: New Email Message CC CC stands for Courtesy copy or Carbon Copy. It is an element of Email used to specify the additional recipients when the mail sent needs to be acknowledged to them. http://www. psexam. com Page 61 Contribution of Suresh Khanal for PS Exam BCC BCC stands for Blank Carbon Copy. It is similar to CC but the address of other receivers will not be shown to the receiver. Reply A reply is the response of an email you receive. After you read a mail and need to reply it you can use this feature. Forward A mail received can be sent to be other recipients known as forwarding. Attachments The documents created in other applications such as word, excel can be sent along with the email message. These documents that are sent with email is known as attachment. Documents, audio/video files, Zip files etc. can be sent as attachment along with email message. Bounced When a mail sent can’t reach to destination and returns back, this is known as bounced. This happens often when the recipient’s address is wrong or the server at the recipient’s end is down or recipient’s inbox is full. Netiquette It is essential for all users on the internet to recognize that they are responsible for their own individual actions while using the net. Netiquette is simply the use of common courtesy and polite behavior while using the net. Emoticons The convention of expressing feeling or a joke in symbolic form by user in Email or Chatting for example 🙂 for smiling 😉 for winking 🙠 for frowning etc are emoticons. Page 62 http://www. psexam. com Contribution of Suresh Khanal for PS Exam Figure 69: Emoticons http://www. psexam. com Page 63 Contribution of Suresh Khanal for PS Exam Wish you best of luck! Page 64 http://www. psexam. com Contribution of Suresh Khanal for PS Exam Visit New PS Exam Better Interface and greater possibility to share and interact. Don’t forget to subscribe! http://new. psexam. com ICT Trends – A Blog about blogging Trace the path of Suresh Khanal in blogging, promoting and monetize blogs. http://www. icttrends. com http://www. psexam. com Page 65 How to cite Computer Networks, Papers

Australian Accounting Standards Board

Questions: 1. The value of the write off for the Allowance for Doubtful Debts is inadequate .Management are unwilling to adjust it although the amount leads to a material misstatement of Accounts Receivable.2.A retailer provides a valuation for inventory at sales price less an allowance for sales margin.3.The Block company has just been advised that its main customer who purchases 45% of its stock has just gone into liquidation.Due to the specific nature of its products Block company is unlikely to find another customer of this size.Block has been starting to have difficulties in making sufficient sales to continue operating.4.The Croucher company has been valuing its buildings using the fair value method .Its buildings are currently shown in the balance sheet at their current market value of 18.5 million. The buildings had originally cost 12 million.5.The Kaycee company values its inventory at LIFO and is unwilling to change it to FIFO as required by the Australian accounting standards.The amo unt of the misstatement is known and is limited to its effect on the inventory .6.The Genome company has prepared its financial statements but has left out details of its related party disclosures due to privacy issues.This information is required to be included under the Australian accounting standards and while the effects are material they are able to be calculated. Answers: 1. According to Australian Accounting Standards Board, AASB 108, provision for bad debts is an estimate made by the company and any changes in such estimates do not result in prior period items or correction of errors. Such change shall be recognised prospectively by the company in the period of change and in such other periods, which are materially affected. It implies there should not be any retrospective amendments. In case of material misstatements, the auditor should revise the audit planning and perform additional procedures. The auditor should further communicate with the appropriate level of management and ask them to adjust. If the management adjusts, then ok else issue a qualified or adverse opinion in the audit report. 2. According to Australian Accounting Standards Board, AASB 102, inventory should be valued at cost or net realisable value, whichever is lower. In the given case, the retailer values inventory at sales less sales margin, which is Incorrect. Hence, the auditor should ask the management to adjust such discrepancy, else issue a qualified or adverse audit opinion. 3. The auditor should carefully analyse the impact of the main customer, as his impact on the business of The Block Company is material as he purchases 45% of the stock of the company. The auditor should consider it as a material effect and make adequate disclosures about the same in his audit report. 4. According to Australian Accounting Standards Board, AASB 116, any property, plant or equipment, from which any economic future benefits are derived shall be measured and recognised at cost only. In the given case, the buildings would be valued and shown in balance sheet at the cost only, i.e. at $ 12 million. Hence, the auditor should ask the management to adjust such discrepancy, else issue a qualified or adverse audit opinion 5. According to Australian Accounting Standards Board, AASB 102, the inventories should be valued according to the First in first out method (FIFO) or the weighted average formula. Since the company refuses to change its cost formula to FIFO, as an auditor, you can give a qualified or adverse audit opinion. 6. According to Australian laws, the management of the company is responsible for the identification, disclosure and accounting of the related party transactions. If the auditor find that such related party disclosures are not being made, then, he should decide whether the financial statements of the company are misleading due to the above effects and if yes, then communicate it with those charged with governance and reflect in the audit report as qualified/ adverse opinion.

Mother not Murderer free essay sample

There is much discussion on whether Gertrude was in on the plan to get rid of Hamlet and her husband or if she was just caught in the middle of a horrifying scheme. There isn’t much talk about Gertrude as a character and she never really speaks much about her former life with her first husband. The audience is left to come up with their own conclusion about her. There is enough evidence in the play to show that Gertrude was not planning anything against her first husband or Hamlet; she was only married into a mess. Gertrude does a couple different things in the play that points her to the guilty side, but it may just appear that way out of her concern for Hamlet, who she loves very dearly. In the second scene of the first act, Gertrude is speaking directly to Hamlet saying â€Å"Do not forever with thy vailed lids seek for thy noble father in the dust,† meaning that Hamlet should forget about his father because death is natural (I. We will write a custom essay sample on Mother not Murderer or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page ii.72-73). It may not seem normal for a mother to say to her son â€Å"forget about your father,† Gertrude may simply be saying this so Hamlet will stop looking so sad. Another one of Gertrude’s incriminating acts is when she allows Rosencrantz and Guildenstern to spy on Hamlet when he first starts acting insane. Gertrude seems to be doing this out of concern for Hamlet’s sanity and not as a part of a plan. She says to Rosencrantz and Guildenstern, â€Å"†¦I beseech you instantly to visit my too much changed son† (II.ii.37-38). By pointing out that her son is â€Å"changed† shows concern and eludes the fact that the king wants to spy. She makes a point saying â€Å"I doubt it is no other but the main- His father’s death and our o’erhasty marriage,† meaning she worries about Hamlet’s sanity, but she’s sure it’s a passing problem (II.ii.59-60). There would be no reason for her to lie about spying on Hamle t in this situation because she was in a scene with people who were scheming. Gertrude unknowingly let her husband send spies to watch Hamlet. Evidence that shows that Gertrude is innocent to the murder of her husband is when she is watching the play performance that Hamlet put on in the second scene of the third act. Hamlet asks for her opinion about the marriage issue as the Queen in the performance says that she never will remarry and Gertrude responds with â€Å"the lady doth protest too much, methinks† (III.ii.254). This is the only issue that involves Gertrude during Hamlet’s play; if she was guilty of planning the Kings murder she would have spoken up just as Claudius did when the poison was mentioned in the performance. Hamlet mentions the poison on stage and Ophelia points out â€Å"the King rises† (III.ii.291). This line makes a point to show that only the King stands from the accusation and not the Queen because she probably has nothing to feel guilty about. In act four, scene seven there is more evidence that shows that Gertrude doesn’t have any part in Hamlet’s demise. The whole scene, Claudius and Laertes are discussing how to kill off Hamlet and Gertrude isn’t there. Both of them stop discussing the plan when the Queen enters the scene to inform them that Laertes sister, Ophelia, has drowned. â€Å"One woe doth tread upon another’s heel, so fast they follow. Your sister’s drowned, Laertes,† is said as she enters, not having any idea that they are planning against Hamlet (IV.vii.187-88). If she had anything to do with Hamlet’s fall, she would have been in that scene discussing with them. Finally, in the final scene of the play when the plan to kill Hamlet is taking place, Gertrude ends up drinking the poisoned wine meant for Hamlet. Claudius tries to stop her, but she insists on drinking to Hamlet’s victory in the fencing round. As she starts to die, she yells out to Hamlet â€Å"no, no, the drink, the drink! O, my dear Hamlet! The drink, the drink! I am poisoned† (V.ii.340-41). This is clear evidence that she was never part of any plans and always was looking for Hamlet’s best interest. Even when she’s dieing she has Hamlet know that there is danger. If she had been a part of that plan, even if she did know there was going to be poison, Gertrude would have most likely used her dieing breath to be angry with Claudius for not telling her, not warning Hamlet. Many different people believe and try to prove that Gertrude is guilty in planning the fall of her husband and her son. The evidence shows that she had no input on the plans to the murders and had a clear, loving relationship with her son. Gertrude is simply an innocent victim caught in the middle of a battle between family members.

Film Critic Sample Essay - How to Write an Essay With A Movie Critic Sample

Film Critic Sample Essay - How to Write an Essay With A Movie Critic SampleWriting a Film Critic Sample Essay is a test of your writing skills, and an attempt to see if you have what it takes to do the job well. However, writing a Film Critic Sample Essay for a Film Festival or Movie Screening can be even more challenging than the first time, since you are competing with other writers and watching everyone else's writing go by.The film critic has a tough job to do, since he or she needs to write about the work of a film which has been professionally released. Therefore, it is essential that the critic does his or her homework properly and does not just jump into writing a Film Critic Sample Essay. This is because, like most movies, there are a lot of elements which the writer will have to consider.Many writers who make the film critic sample essay, find that they do not have all the elements or facts needed to write a good review. However, most writers believe that the film critic sa mple essay is a place to start. They feel that they should offer the writer's opinion on the movie and not go on to say what the film was like. Unfortunately, this is what most reviewers do.It can be hard to describe a movie, since you are going to have to put words together in order to describe it. In order to do this, it is important that you know as much as possible about the movie and be able to identify if you enjoyed it or not.Having this knowledge and the ability to do this may be one reason why so many film critics watch a movie several times. As such, it is essential that you can remember exactly what made you like the movie, and this can be done with the help of an analysis form. Analyzing a movie takes a little research, as you need to look at every element. This means that you need to be aware of every shot, every color, and every scene.If you do this type of research, and then gather all the data you can, the analysis form is essential. The analysis form can be found on line, and is a fairly simple form. In order to write an analysis form, you need to fill it out. Then you can compare the list of scenes from the essay and the movie and see which scenes come out on top.This way of analyzing a movie and writing a Film Criticism Sample Essay is the most effective method, however you should not expect too much out of this form. As long as you analyze the movie correctly, you should be able to write an essay which is a lot more useful than something that comes out of your head.

A Bone to Pick Essays - Death Customs, Catacombs, Cemeteries, Paris

A Bone to Pick Essays - Death Customs, Catacombs, Cemeteries, Paris Kayla Cardwell ARTH 2010-W91 Amy Evans 11-10-15 A Bone to Pick The catacombs walls are very structured in they way they were built, the walls hold a lot of history, and the catacombs today are a very large tourist attraction. The Catacombs are located in Paris, France. Paris is not all about romance and love. Paris medieval vibe was once overwhelming. By the seventeenth century it was in fact, so overwhelming that there were literally dead bodies filling the streets. They then had the idea to move the rotting corps into the underground limestone quarries that were made in the thirteenth century when Paris was being built. Louis XV tried to move all cemeteries out of Paris for this very reason. Churches fought for them to stay, as it is wrong to move the dead. Residents often complained about the overwhelming stench of rotting flesh that filled the air. Perfume shops in the area complained that even they could not operate business properly because of the unusual putrid smell. This continued for years, as nothing was done about the cemeteries unti l 1780. The remains werent just thrown underground never to been seen again. No, they were artfully placed on the walls throughout all of the underground quarries. The tunnels cover right at 4.3 miles under Paris. Mazes and twists and turns throughout are all covered floor to ceiling with neatly stacked bones including human skulls. Despite the obvious eerie nature, the catacombs are actually quite beautiful. Patterns were even created using the bones such as a cross and heart. A big storm hits Paris in the 1700s causing the ground to rise. The corpses of millions of Parisians rose with it at an astounding eight feet above the street level. The streets were literally being filled with dead bodies. Residents in the area were getting diseases from the water and other supply that was being contaminated by this. Between 1786 and 1788, city officials agreed to have the cemeteries moved to the underground quarries beneath Paris. Priests blessed the tunnels below before any of the remains were moved. Taking place at night, the bones were silently moved on carts followed by a parade of priests. There are now roughly six to seven million people buried within the catacombs. There were some disagreements of this by neighboring churches due to beliefs that the dead must stay where they were laid to rest. After disease and the sickening smell of the dead filled the streets however, this decision was a lot easier to make. Among the millions that were buried, there were a handful of famous people. According to Erin McCarthy, a writer for New York Times, A number of notable people buried in those cemeteries likely had their bones transferred to the Catacombs. The list includes writers Jean de La Fontaine (Fables) and Charles Perrault (known for fairy tales like Little Red Riding Hood, Cinderella, and Puss in Boots), painter Simon Vouet, and architect Salomon de Brosse (who designed the city's Luxembourg Palace) (McCarthy, Spending Time Among the Bones of Pariss Catacombs). The Catacombs today attract numerous tourists. Thousands upon thousands of thrill seekers come to Paris each year for the tour of a lifetime. It is now widely known as one of the scariest places on earth. After closing the cemetery off for burials, city officials decided it would make an exotic experience for tourists. For around $11 one can take the forty-five minute guided or unguided tour underground. Only few are allowed in at a time due to lack of oxygen below. Tourists are only welcome to 2.1 miles of the Catacombs. The rest of the winding tunnels are closed off and made illegal for public entrance. Apparently, it is quite easy to become lost within the tunnels.

The Difference Between Shade and Shadow

The Difference Between Shade and Shadow The Difference Between Shade and Shadow The Difference Between Shade and Shadow By Maeve Maddox Øystein Sveum Moen poses an interesting question about shade and shadow: I constantly end up in discussions whether somethings in the shade or shadow. Is there a clear definition of the difference between these two? Where I come from (Norway) we have a single word covering all forms of light blocking darkness. Both shade and shadow come from the same Old English word sceadu, shade, shadow, darkness. The general definitions given for both words are almost identical in the OED: shadow:  I. Comparative darkness.  1. a. Comparative darkness, esp. that caused by interception of light; a tract of partial darkness produced by a body intercepting the direct rays of the sun or other luminary. shade: I. Comparative darkness. 1 a. Partial or comparative darkness; absence of complete illumination; esp. the comparative darkness caused by a more or less opaque object intercepting the direct rays of the sun or other luminary. Both words have numerous uses. For example, shade can mean the ghost or spirit of someone dead. Capitalized, Shadow is a term given by Carl Jung to the aspect of the human personality formed by fears and unpleasant emotions. The OED entries for shade and shadow include about 40 different definitions for each of the words. Used in the sense of comparative darkness, the words are sometimes, but not always interchangeable. Shade is what one seeks on a hot sunny day. We sit or walk in the shade. Plants that do well in the shade are called shade-loving plants. Shadow usually refers to a shape cast by an object that blocks the sun. A person casts a shadow in the shape of the human body. Figuratively, however, one might say that a younger brother lives under the shadow or in the shade of an older brother. Both words have emotional connotations. To those of us who live in hot climates, shade has pleasant and soothing associations. Shadow is evocative of something mysterious or threatening, especially in the plural. Stalkers lurk in the shadows. As the sun sets, evening shadows fall, concealing what was formerly visible and making the ordinary strange. Addressing the difference between shade and shadow in Modern English Usage, H.W. Fowler concludes that shadow is to shade as pool is to water. He points out that shady means full of shade, but shadowy like a shadow. Shade, therefore, denotes a general state, while shadow implies a shape. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:7 English Grammar Rules You Should Know50 Latin Phrases You Should Know12 Misunderstood and Misquoted Shakespearean Expressions