Friday, May 22, 2020

Spider Monkey Facts (Ateles)

Spider monkeys are New World monkeys belonging to the genus Ateles. They have long limbs and prehensile tails, giving them the appearance of large arboreal spiders. The name Ateles comes from the Greek word atà ©leia, which means incomplete and refers to the spider monkeys lack of thumbs. Fast Facts: Spider Monkey Scientific Name: Ateles sp.Common Name: Spider monkeyBasic Animal Group: MammalSize: 14-26 inch body; up to 35 inch tailWeight:13-24 poundsLifespan: 20-27 yearsDiet: OmnivoreHabitat: Central and South American rain forestsPopulation: DecreasingConservation Status: Vulnerable to Critically Endangered Species There are seven species and seven subspecies of spider monkey. The species are the red-faced spider monkey, white-fronted spider monkey, Peruvian spider monkey, brown (variegated) spider monkey, white-cheeked spider monkey, brown-headed spider monkey, and Geoffroys spider monkey. Spider monkeys are closely related to woolly monkeys and howler monkeys. Description Spider monkeys have extremely long limbs and prehensile tails. The tails have hairless tips and grooves resembling fingerprints. The monkeys have small heads with hairless faces and wide-set nostrils. Their hands are narrow with long, curved fingers and reduced or non-existent thumbs. Depending on the species, hair color may be white, gold, brown, or black. The hands and feet are usually black. Males tend to be slightly larger than females. Spider monkeys range from 14 to 26 inches in body length with a tail up to 35 inches in length. On average, they weigh anywhere from 13 to 24 pounds. Habitat and Distribution Spider monkeys spend their lives in trees of tropical rain forests in Central and South America. Their habitat ranges from southern Mexico to Brazil. Spider monkeys live in Central and South America. Jackhynes / Wikimedia Commons Diet Most of the spider monkeys diet consists of fruit. However, when fruit is scarce, they eat flowers, leaves, and insects. The lead female within a group organizes foraging. If food is abundant, the group feeds together, but it will split if resources are scarce. Most feeding occurs in the early morning hours, but spider monkeys feed throughout the day and sleep in trees at night. Behavior The average spider monkey group ranges from 15 to 25 individuals. The closest bonds are between females and their offspring. Males also group together. Unlike most primate species, it is the females rather than the males that disperse at puberty and join new groups. Spider monkeys are highly intelligent. They communicate using vocalizations, scent marking with urine and feces, and body postures. Reproduction and Offspring The female spider monkey selects her mate from within her social group. Gestation lasts between 226 to 232 days, usually resulting in a single offspring, but sometimes twins. The female has sole care of her young, which she carries with her as she forages. Her offspring tightly wraps its tail around its mothers midsection or tail. Spider monkeys reach sexual maturity between 4 and 5 years of age. Females only bear offspring once every three or four years. Young males sometimes commit infanticide within their group to increase their chance of mating. In the wild, spider monkeys may live 20 to 27 years.They may live over 40 years in captivity. Geoffroys spider monkey with young. Mark Newman / Getty Images Conservation Status All spider monkey populations are decreasing. The IUCN classifies the conservation status of the Guiana spider monkey (Ateles paniscus) as vulnerable. Four species are endangered. The variegated spider monkey (Ateles hybridus) and brown-headed spider monkey (Ateles fusciceps) are critically endangered. Spider Monkeys and Humans Humans are the main threat to spider monkey survival. The monkeys are widely hunted as food and suffer from habitat loss due to deforestation. Some populations live in protected areas. Spider monkeys are susceptible to malaria and are used as research animals in studies of the disease. Sources Cuarà ³n, A.D., Morales, A., Shedden, A., Rodriguez-Luna, E., de Grammont, P.C.; Cortà ©s-Ortiz, L. Ateles geoffroyi. The IUCN Red List of Threatened Species 2008: e.T2279A9387270. doi:10.2305/IUCN.UK.2008.RLTS.T2279A9387270.enGroves, C.P. in Wilson, D.E.; Reeder, D.M. (eds.). Mammal Species of the World: A Taxonomic and Geographic Reference (3rd ed.). Baltimore: Johns Hopkins University Press, 2005. ISBN 0-801-88221-4.Kinzey, W. G. New world primates: ecology, evolution, and behavior. Aldine Transaction, 1997. ISBN 978-0-202-01186-8.Mittermeier, R.A. Locomotion and Posture in Ateles geoffroyi and Ateles paniscus. Folia Primatologica. 30 (3): 161–193, 1978. doi:10.1159/000155862Mittermeier, R.A., Rylands, A.B.; Boubli, J. Ateles paniscus. The IUCN Red List of Threatened Species 2019: e.T2283A17929494.

Friday, May 8, 2020

International Trade And Economic Growth - 1317 Words

Nowadays, the international trade is very important for a growth economy, specially with advanced technologies that facilitate communication. To obtain financial and technological resources for economic growth, the nation needs certainly to participate in world trade. International trade of developing countries leads to high growth and significant changes in the commodity structure by reflecting changes in the economy. The countries in all over the world are economically interdependent. No any nation can exist in economic isolation. If the economy of one nation crashed, other nations in the world will probably be unstable as well. And that would be worse if that nation among to developed nations. The gains from trade are dynamic because they cause changes in economy‘s evolution through time. From a macroeconomic perspective, we can analyze the gains from trade by focusing on the relation between trade openness and economic growth. From a microeconomic perspective we can analyze the gains from trade by focusing on connections between firm productivity and access to international markets. Recently, the literature on the dynamic gains from trade takes a different approach rather than broad-based measures of GDP and economic openness. On the theory side, the heterogeneous firms models of Melitz (2003) and Chaney (2008) present a rigorous basis for the existence of a link between trade liberalization and within-sector productivity gains: as less productive firms exit the marketShow MoreRelatedThe Role of International Trade in Economic Growth of Countries699 Words   |  3 PagesINTRODUCTION International trade plays a significant role in the economic growth of countries. It gives a country an opportunity to specialize in products and services that can be produced at a low cost compared to other nations, that is a comparative advantage. 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The paper will also review some of the dynamic gains that can be made from trade before concluding with a discussion of the roles of global trade organizations in promoting economic development. These

Wednesday, May 6, 2020

Acct 542 Audit Proposal Free Essays

Audit Proposal Audit Proposal Kudler Fine Foods has many different types of audit to consider that could be used for each functional areas of AP, AR, inventory management and payroll. This brief has the purpose to distinguish among the types of audits that could be used for each process; to recommend the audit most appropriate for each process; to explain how the audits will be conducted; and to identify events that could prevent reliance on auditing through the computer. Types of Audit Due to increasing economic and financial growth, many types of audit have been incorporated throughout the development process of internal activities. We will write a custom essay sample on Acct 542 Audit Proposal or any similar topic only for you Order Now Audits can be performed manually or they can incorporate technology. According to Hunton and Bagranoff (2004), there are four main types of audit: 1) Attestation; 2) Findings and Recommendations; 3) SAS 70; and 4) SAS 94. Each type brings something unique to the table and can be used in different situations. Attestation. The Attestation audit present reports on examinations reviews or agreed-upon procedures. The auditor provides assurance on something for which the client is responsible. Findings and Recommendations. Findings and Recommendations is an audit that summarizes the audit work for each of the systems, which does not include an opinion. It could be considered â€Å"consulting† services. SAS 70 Audit. The SAS 70 is an auditing standard created by the AICPA and has two report types – Type I, which the auditor reports an opinion about the operating controls and Type II, that meets the objectives of the Type I additionally includes a detailed test of the effectiveness of the controls. SAS 94 Audit. SAS 94 audit deals with electronic records and have the purpose to guide and extend the auditor responsibilities in reference to internal controls knowledge as a part of a regular financial audit. Appropriate Audit Recommendations and Steps for each Process Accounts Payable. The appropriate IT audit for accounts payable (A/P) is the SAS 94 Audit. The steps that are taken for the SAS 94 Audit and ones that Kudler will use is the application software review. The steps are to do a limit, range, validity and completeness check. Accounts Receivable. The appropriate IT audit for accounts receivable (A/R) is also the SAS 94 Audit. This is for the same reasons. Kudler will check different areas to see how to handle different errors as they arise and to be sure that the system is checking for the errors within a timely manner by using software review. Inventory. The appropriate IT audit for inventory is also SAS 94 audit. SAS 94 audit uses administration review to determine how accurate the inventory is and how accurate the transactions for inventory are. The steps that are taken for this is to identify any areas that may have fraudulent information. According to COSO (2010), Inventory is the most misstated asset in an IT audit, pg 18. Para 14. Payroll. The appropriate IT audit for payroll is also SAS 94 audit. SAS 94 audit software review uses the steps to test payroll in the same ways that it will test A/R and A/P. Kudler will have the ability to test payroll, A/R, and A/P in the same audit test and possibly at the same time. Events that could Prevent Reliance on Auditing through the Computer Since we have discussed what types of audits we recommended for each accounting process. We would now like to focus on certain events that can assist Kudler’s Fine Foods on the events that could prevent the reliance on auditing through a computer. The events that must happen involve testing the data, validate computer programs, review the system software, validate user accounts and access privileges, and embed modules to achieve continuous auditing. Testing the data. The first event that has to happen is gathering data that can be tested and see how the data is processed . In more complex systems the data have to be put through an integrated test facility in order to audit the operational settings. Data sometimes will go through a parallel simulation which is time consuming but will audit the processes to see if they are functioning according to company policies. Validate Computer Programs. The Next event deals with using audit techniques to validate new computer programs that upgrade or enhance the software by installing the internal controls to protect against unauthorized changes and it will also help develop better company software. This event also compare the new or enhanced program with the old software to see what processes or improved or useless. Review of System Software. The third event actually reviews the systems software controls of the operating system and its utility programs that perform the housekeeping. It also reviews the program library controls, monitors storage programs, and accesses control software. The event is do in order make sure all the controls are in place and functioning and to ensure all controls we approved the documentation or by using the software tools. Validate User Accounts and Access Privileges. The fourth event that is validating user accounts and access privileges that will ensure who has access to what data and what account have to be set up to ensure security and accuracy. The auditor needs to verify that the software parameters are there but make sure that the IT staff is using them correctly in or for this event to happen. Continuous Auditing. The last event is continuous auditing in which all the data will be audited as it is processed to ensure real time assurance and to provide faster financial reporting that is accurate. This process is done by embedded audit modules which capture the audit data, exception reporting that reject data that fall outside the predetermined specifications, transaction logging tag certain transaction so they can be reviewed to see f the controls in place are working, snapshot techniques examine the way special transactions are processed, and continuous simulation is involved in collecting data and comparing it to data in a database management system to look for discrepancies. These tools are designed to audit controls and procedures when no auditor is present. Conclusion In conclusion we feel that this audit proposal wi ll effectively help the Kudler’s Fine Foods organization determine what type of audit to use for each accounting process. The recommendations will help this organization achieve the structural controls needed in order to function in the modern world. We will be pleased the help this organization in achieve continuous auditing which will help with getting away from auditing through a computer. By going through the various processes of auditing Kudler’s Fine Foods will have success and continues to gain market share in its industry. References Bagranoff, N. A. , Simkin, M. G. , Strand Norman (2008). Core Concepts of Accounting Information Systems (10th ed. ). New York: NY: John Wiley Sons, Inc. Galvenston (2012). How to Create Flowcharts for an Accounting Information System, eHow, Demand Media, Inc. , retrieved online July 8, 2012 from http://www. how. com/how_6827920_create-flowcharts-accounting-information-system. html. Grocery Store POS Software Solutions. (2010). Retrieved online July 8, 2012 from http://comcash. com/grocery. php Hunton, J. A. , Bryant, S. M. , Bagranoff, N. A. (2004). Core Concepts of Information Technology Auditing. New York, New York: Wiley Sons. O’Brien, J. A. , Marakas, G. M. (2008). Man agement Information Systems (8th ed. ). Boston, MA: McGraw-Hill. COSO. (2010). Fraudulent Financial Reporting  . Retrieved from http://www. coso. org/documents/COSOFRAUDSTUDY2010_001. pdf How to cite Acct 542 Audit Proposal, Essay examples