Sunday, May 17, 2020
Organic Chemistry Hydrocarbon Nomenclature Prefixes
The purpose of organic chemistry nomenclature is to indicate how many carbon atoms are in a chain, how the atoms are bonded together, and the identity and location of any functional groups in the molecule. The root names of hydrocarbon molecules are based on whether they form a chain or ring. A prefix to the name comes before the molecule. The prefix of the molecules name is based on theà number of carbon atoms. For example, a chain of six carbon atoms would be named using the prefix hex-. The suffix to the name is an ending that is applied that describes the types of chemical bonds in the molecule. An IUPAC name also includes the names of substituent groups (aside from hydrogen) that make up the molecular structure. Hydrocarbon Suffixes The suffix or ending of the name of a hydrocarbon depends on the nature of the chemical bonds between the carbon atoms. The suffix is -ane if all of the carbon-carbon bonds are single bonds (formula CnH2n2), -ene if at least one carbon-carbon bond is a double bond (formula CnH2n), and -yne if there is at least one carbon-carbon triple bond (formula CnH2n-2). There are other important organic suffixes: -ol means the molecule is alcohol or contains the -C-OH functional group-al means the molecule is an aldehyde or contains the OC-H functional group-amine means the molecule is an amine with the -C-NH2 functional group-ic acid indicates a carboxylic acid, which has the OC-OH functional group-ether indicates an ether, which has the -C-O-C- functional group-ate is an ester, which has the OC-O-C functional group-one is a ketone, which has the -CO functional group Hydrocarbon Prefixes This table lists the organic chemistry prefixes up to 20 carbons in a simple hydrocarbon chain. It would be a good idea to commit this table to memory early in your organic chemistry studies. Organic Chemistry Prefixes Prefix Number ofCarbon atoms Formula meth- 1 C eth- 2 C2 prop- 3 C3 but- 4 C4 pent- 5 C5 hex- 6 C6 hept- 7 C7 oct- 8 C8 non- 9 C9 dec- 10 C10 undec- 11 C11 dodec- 12 C12 tridec- 13 C13 tetradec- 14 C14 pentadec- 15 C15 hexadec- 16 C16 heptadec- 17 C17 octadec- 18 C18 nonadec- 19 C19 eicosan- 20 C20 Halogen substituents are also indicated using prefixes, such as fluoro (F-), chloro (Cl-), bromo (Br-), and iodo (I-).à Numbers are used to identify the position of the substituent. For example,à (CH3)2CHCH2CH2Br is named 1-bromo-3-methylbutane. Common Names Be aware, hydrocarbons found as rings (aromatic hydrocarbons) are named somewhat differently. For example, C6H6 is named benzene. Because it contains carbon-carbon double bonds, the -ene suffix is present. However, the prefix actually comes from the word gum benzoin, which as an aromatic resin used since the 15th century. When the hydrocarbons are substituents, there are several common names you may encounter: amyl: substituent with 5 carbonsvaleryl: substituent with 6 carbonslauryl: substituent with 12 carbonsmyristyl: substituent with 14 carbonscetyl or palmityl: substituent with 16 carbonsstearyl: substituent with 18 carbonsphenyl: common name for a hydrocarbon with benzene as a substituent
Wednesday, May 6, 2020
Analysis Of The Book The Great Gatsby - 1533 Words
A Mirage in a Desert: The Duality of Dreams in The Great Gatsby Dreamers are those who dedicate themselves to bringing the world in their minds into reality, unwilling to accept compromise. Dreams are the realities that everyone holds in their minds giving their lives meaning and direction, but what happens when a dreamer dreams a dream far too grand for reality? Scott F. Fitzgerald critically examines the duality of dreams in The Great Gatsby, a story about a young gentleman trying to achieve the American Dream through the love of a wealthy girl from his past, and in The Great Gatsby, Fitzgerald places a heavy significance in lights of various forms and sources as lights not only serve as symbols of deception and truth, but also as theâ⬠¦show more contentâ⬠¦Just as light is conventionally depicted as an illuminating force due to its ability to reveal something even if darkness enshrouds it, Gatsbyââ¬â¢s true desires behind his love for Daisy is revealed on the ââ¬Å"sidewalk[which] was white with moonlight,â⬠and ââ¬Å"Out of the corner of his eye Gatsby saw that the blocks of the sidewalks really formed a ladder and mounted to a secret place above the treesâ⬠¦ and once there he could suck on the pap of life, gulp down the incomparable milk of wonderâ⬠(117). The sidewalk symbolizes Gatsby s true desire, which is to blime the social ladder due to the peculiarity of Fitzgerald comparing a sidewalk, which is an object one uses to travel horizontally, to a ladder, an object that one uses to travel vertically. Further, this image comes to Gatsbyââ¬â¢s attention just as he is about to kiss Daisy whom, too, stood as the end of the sidewalk. Therefore, a parallel is drawn between Daisy and the ââ¬Å"pap of life,â⬠a purà ©e usually fed to newborns, implying that Daisy is a necessary nutrient to fueling Gatsbyââ¬â¢s dream of becoming a member of the upper class. Prior to this passage, one is led to believe that Gatsby is simply lovesick due to Daisyââ¬â¢s unique physique and personality , but the fact that Gatsby has equated acquiring Daisy to acquiring his American dream is revealed by the moonlight as Gatsby was only able to see the sidewalk due to illumination from the moonlight. In this instance, light served to reveal truth, however, Fitzgerald also
Auditing and Assurance in Australia-Free-Samples for Students
Questions: 1.Based on the background information contained in the case, explain whether it will be necessary to use the work of an expert in the audit of DIPL. 2.Referring to the background information contained in the case, identify five factors that would influence your determination of the preliminary figure for overall materiality for the 2017 audit of DIPL. Answers: 1.Assessing whether there is need to use the services of an expert in the audit of Double Ink Printers Limited In this particular question, it is needed to evaluate whether there is a need to use the services of an expert in the audit of Double Ink Printers Limited (Soh Martinov-Bennie, 2015). As per the guidelines of International Auditing and Assurance Standards Board, it is noted that there is need of an expert in auditing of financial statement of business enterprise. Several aspects need to be taken into account by auditors before examining material misstated figures at the time of planning for audit activities. Information should be present with the users and they should use it as evidence at the time of planning for audit as it forms significant part of expert work. It is the responsibility of the professionals and expert to have necessary information and knowledge so that they can review as well as guide the work efficiently. A proficient expert need to understand several matters and perform their job diligently to avoid further confusion and error in audit practices and list of this matter are mentioned below with proper justification: In situation when there is a need to value any of the complicated financial tools, Plant Equipment as well as acquired assets and any other things that is needed at the time looking at the normal course of business (Simnett, Carson Vanstraelen, 2016). These experts need to take decisions when business enterprise are required to value complex financial statements as well as impairment of assets and liabilities at the time of acquiring assets in business combination. Assessing unusual as well as complex issues of tax compliance In situation when actuarial liabilities is calculated in association with employee benefits plan as well as insurance contracts Interpreting different attributes such as regulations as well as contracts and laws Estimating gas as well as oil reserves (Simnett Huggins, 2015) Both clean-up costs as well as environmental liabilities is valued within specified time frame Issues faced by DIPL Need for an expert to carry out auditing activities Inventory obsolescence It is noted that the existing of allowance inventory obsolescence that is taken into consideration for covering an estimated value because of effects from storage hazards (Rahim Idowu, 2015). After viewing the case study of DIPL, it is seen that there is an occurrence of inventory allowance for obsolescence. It is due to storage vulnerability influence where there is decrease in value. Furthermore, payment of stock is performed at applicable currency of given country. The Board members together decided that allowance for inventory obsolescence as it need to written back at the same time. Therefore, the auditor of DIPL needs expert service for approximating value of obsolescence. It is due to value of the obsolescence of inventory that need to be checked within stipulated time frame. Depreciation of fixed assets The depreciation method used was straight-line depreciation method for allocating the cost for estimated useful lives of assets. In addition, an expert service is needed for measuring the impairment of assets along with depreciation. An expert will properly carry out the activities efficiently at the time of performing auditing practices (Moroney et al., 2014). 2.In this question, it is needed to explain the facts influencing calculation of preliminary figures on overall materiality. In order to perform this, materiality concept need to be known as it is one of the significant attributes that concern about faithful representation in the financial statements as in compliance with accounting standard (Moroney Trotman, 2016). After viewing the case study of DIPL, it is noted that the preliminary materiality figures are widely affected by major five factors that are mentioned below with proper justification. Identification of factors Underlying reasons behind finding relevance of several factors at the time of calculating or computing preliminary figures on overall materiality How the factors affect the preliminary figures for understanding the materiality in the planning process of audit activities Materiality concept that affect by fraud risk By evaluating the case, it is noted that the entire materiality of financial assertions of Double Ink Printers Limited can be negatively affected after identifying the critical factors like fraud risk (Knechel Salterio, 2016). At the time of preparing financial statements of DIPL, it is quite possible that the results may come with error or material misstated figures. In that case, misrepresenting the factors will directly result to some accounting projections that are actually irrational. At the time of applying basic accounting policies, it is needed to classify as well as value the statements that contain error disclosure of accounting information (Junior, Best Cotter, 2014) While evaluating the planning process, it is noted that the procedures used by implementing machines within business enterprise failed to satisfy the information technology manager (Hardy, 2014). The staff member at DIPL was under pressure, as they had to install the system for examining and reconciling purpose. after preliminary testing, it is detected that some of the transactions were not allocated within correct time frame Environmental aspects that affect materiality attributes After viewing the case study of DIPL, it is noted that several transactions were not taken into account at the time of preparing financial statements that took place may be because of mistake or human error. It may happen that the employees of Double Ink Printers Limited did the mistakes deliberately (Cohen Simnett, 2014). Effective planning pertains to attributes such as sales and marketing as it is inconsistent by nature. Even diverse macro as well as micro intentions was not evaluated by the Business Corporation It is noted that the transparency of DIPL financial statement largely affect by complexities in the process of appointing CEO of business enterprise. Materiality of financial statement affect by the factor if the decision maker does not have proper knowledge about the factors that influences business. After viewing the case study of DIPL, it is noted that DIPL failed to adopt proper method for presenting financial accounting as stated by macro as well as micro environmental factors after omitted figures. In addition, it is noted that financial report of DIPL can be affected properly because of high level of materiality as well as creating an impact on the audit planning process. Accounting policies that affect materiality attributes After viewing the case study of DIPL, it is noted that the valuation process of various types of raw materials as well as inputs used in the business was purely based on mechanism of average cost and even this was not measured in their accounting content. There was inappropriate use of valuation method where it implements average cost mechanism and increases the current cost. Impacts level several factors of materiality, as it is prevalent to inherent risk in business enterprise. It is noted that the administration of DIPL does not have any objectivity along with integrity. As a result, it is known that the produced result is likely to be material as well as influencing the decision. It is important to present financial statement with appropriate financial information as it is potentially be materially altered because of occurrence of fraudulent activities as it is driven by extreme pressure from employees (Carson, Fargher Zhang, 2016) It is noted that valuation of inventory process used for computing raw material was not suitable. The entire functional process of accounting was directly influenced by unsuitable as well as impractical assumptions and mechanism valuation. Factors relating with new process of accounts registration It is noted that the materiality of financial information of DIPL directly affected process for maintaining reorders of cash receipt by cashier of Business Corporation. It is the responsibility of the accountant to reconcile as well as prepare the accounts more efficiently at the ending period. Furthermore, materiality has the possibility to get influenced based on generation of revenue in a way by keeping into account other factors such as marketing as well as publishing and printing There are several factors that directly influences level of materiality and the accounting process need to be adopted by DIPL. The administration of DIPL needs to estimate as well as record raw materials in an effective way. It is needed to analyze raw materials that require assistance from the accounting process (Becker, Stead Stead, 2016). The entire pricess of maintaining records as well as details directly influences usage of electronic system for making transactions. It is because of improper recording of data as well as incapability of reconciling statements, it adversely lead to fall down of business activities further. This activity will influence the overall financial statement preparation because of existence of materiality of statement to solve several issues. Challenging CEO selection procedure After viewing the case study of DIPL, it is noted that appointing and selecting CEO of Business Corporation is quite complicated. In addition, there are even risk-associated links with the appointment process of accounting firms as well as transition power of CEO and William Jackson undertakes commencing of various activities as it. It is noted that the transparency of financial information as well as other factors of Business Corporation would affect complicated appointment of Chief Executive Officer. In addition, it would turn impact the decision maker negatively and materiality of the statement would be hugely affected It need complicated process of hiring as well as appointing Chief Executive Office within Business Corporation as it impact level of materiality. In addition, it is needed by business enterprise for employing transparent as well as filleted approach for appointing Chief Executive Officer. Reference List Becker, L. L., Stead, J. G., Stead, W. E. (2016). Sustainability Assurance: A Strategic Opportunity for CPA Firms.Management Accounting Quarterly,17(3), 29. Carson, E., Fargher, N., Zhang, Y. (2016). Trends in auditor reporting in Australia: A synthesis and opportunities for research.Australian Accounting Review,26(3), 226-242. Cohen, J. R., Simnett, R. (2014). CSR and assurance services: A research agenda.Auditing: A Journal of Practice Theory,34(1), 59-74. Hardy, C. A. (2014). The messy matters of continuous assurance: Findings from exploratory research in Australia.Journal of Information Systems,28(2), 357-377. Junior, R. M., Best, P. J., Cotter, J. (2014). Sustainability reporting and assurance: A historical analysis on a world-wide phenomenon.Journal of Business Ethics,120(1), 1-11. Knechel, W. R., Salterio, S. E. (2016).Auditing: Assurance and risk. Taylor Francis. Moroney, R., Trotman, K. T. (2016). Differences in Auditors' Materiality Assessments When Auditing Financial Statements and Sustainability Reports.Contemporary Accounting Research,33(2), 551-575. Moroney, R., Campbell, F., Hamilton, J., Warren, V. (2014).Auditing: A Practical Approach. Wiley Global Education. Rahim, M. M., Idowu, S. O. (Eds.). (2015).Social Audit Regulation: Development, Challenges and Opportunities. Springer. Simnett, R., Huggins, A. L. (2015). Integrated reporting and assurance: where can research add value?.Sustainability Accounting, Management and Policy Journal,6(1), 29-53. Simnett, R., Carson, E., Vanstraelen, A. (2016). International Archival Auditing and Assurance Research: Trends, Methodological Issues, and Opportunities.Auditing: A Journal of Practice Theory,35(3), 1-32. Soh, D. S., Martinov-Bennie, N. (2015). Internal auditors perceptions of their role in environmental, social and governance assurance and consulting.Managerial Auditing Journal,30(1), 80-111.
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