Sunday, December 29, 2019

Divisibility Tricks and How to Divide in Your Head

A great way to enhance student learning in mathematics is to use tricks. Luckily, if you are teaching division, there are a lot of math tricks to choose from. Dividing by 2 All even numbers are divisible by 2. E.g., all numbers ending in 0, 2, 4, 6, or 8. Dividing by 3 Add up all the digits in the number.Find out what the sum is. If the sum is divisible by 3, so is the number.For example: 12123 (121239) 9 is divisible by 3, therefore 12123 is too! Dividing by 4 Are the last two digits in your number divisible by 4?If so, the number is too!For example: 358912 ends in 12 which is divisible by 4, and so is 358912. Dividing by 5 Numbers ending in 5 or 0 are always divisible by 5. Dividing by 6 If the number is divisible by 2 and 3, it is also divisible by 6. Dividing by 7 First Test: Take the last digit in a number.Double and subtract the last digit in your number from the rest of the digits.Repeat the process for larger numbers.Example: Take 357. Double the 7 to get 14. Subtract 14 from 35 to get 21, which is divisible by 7, and we can now say that 357 is divisible by 7. Second Test: Take the number and multiply each digit beginning on the right-hand side (ones) by 1, 3, 2, 6, 4, 5. Repeat this sequence as necessary.Add the products.If the sum is divisible by 7, so is your number.Example: Is 2016 divisible by 7?6(1) 1(3) 0(2) 2(6) 2121 is divisible by 7, and we can now say that 2016 is also divisible by 7. Dividing by 8 This ones not as easy. If the last 3 digits are divisible by 8, so is the entire number.Example: 6008. The last 3 digits are divisible by 8, meaning 6008 is as well. Dividing by 9 Almost the same rule and dividing by 3. Add up all the digits in the number.Find out what the sum is. If the sum is divisible by 9, so is the number.For example: 43785 (4378527) 27 is divisible by 9, therefore 43785 is too! Dividing by 10 If the number ends in a 0, it is divisible by 10.

Saturday, December 21, 2019

Enron Corporation and Andersen, Llp Analyzing the Fall of...

The case of Enron Corporation and Andersen, LLP can be noted as one of the most infamous fraud scandals in US history. Investors lost millions of dollars and ruined the public’s trust. Enron was once the seventh largest public company in the United States and Andersen LLP was the world’s largest and most respected business organizations. Enron’s stock prices soared to approximately $100 to less than $10 in 2001. How did these two big giants fall into oblivion and what could have been done to avoid the disaster of these companies? Enron Corporation was formed as the result of the July 1985 merger of Houston National Gas and InterNorth of Omaha, Nebraska. Their headquarters were located in Houston, TX. In its earlier years, Enron was a†¦show more content†¦As a result, Enron filed for bankruptcy To make matters worse, when Andersen found problems in the financial statements, they didn’t make corrections due to a conflict of interest. The concern was that if Andersen brought these problems to light, Enron would walk away and cost Andersen millions of dollars in the long run. Andersen contemplated dropping Enron as a client, but did not follow through with it. Because the audit and consulting was done at the same firm, it clouded Andersen’s judgment. Andersen employees in Houston began shredding documents and therefore brought obstruction of justice charges that destroyed the firm. There were many issues in this case but one of the main issues that stood out was the fact that Andersen there was a conflict of interest because Andersen was the auditor and consultant for Enron. There are positive attributes when auditing and consulting at the same time for a client such as building a relationship with the client and promotes business; allows the auditor to become familiar with the clients’ business environment, and reduces the overall cost of the client. However, when a firm audits and consults for their client, the audit/consulting firm works so closely to the client that it makes ethical decisions very difficult to make and the auditors lose objectivity and become partial due to the conflict of interest. According to PCAOB Auditing Standard No. 9, Audit Planning, Section 3), â€Å"Every man whoShow MoreRelatedWaste Management33554 Words   |  135 Pagesaccounting fraud and auditor legal liability c a S eS inc lu de d in t hiS Se ction 4 89 99 4.1 Enron Corporation and Andersen, LLP Analyzing the Fall of Two Giants . . . . . . . . . . . 4.2 Comptronix Corporation 4.3 Cendant Corporation . . . . . . . . . . . . . . . . . . . . . . Identifying Inherent Risk and Control Risk Factors . . . . . . . . . . . . . . . . . . . . . . . . 111 119 127 137 Assessing the Control Environment and Evaluating Risk of Financial StatementRead MoreSystem Audit12707 Words   |  51 PagesTelecommunications, Intranets, and Extranets: An audit to verify that controls are in place on the client (computer receiving services), server, and on the network connecting the clients and servers. And some lump all IT audits as being one of only two types: general control review audits or application control review audits. History of information technology auditing Information Technology Auditing (IT auditing) began as Electronic Data Process (EDP) Auditing and developed largely as aRead MoreManagement Course: Mba−10 General Management215330 Words   |  862 Pages(The)(Jim)(Davis)(Case) Morin−Jarrell †¢ Driving Shareholder Value I. Valuation 229 229 253 279 1. The Value−Based Management Framework: An Overview 2. Why Value Value? 4. The Value Manager Harvard Business Review Finance Articles Eclipse of the Public Corporation 308 308 323 323 330 330 Article How I Learned to Live with Wall Street Article Second Thoughts on Going Public Article Reed−Lajoux †¢ The Art of M A: Merger/Acquisitions/Buyout Guide, Third Edition 10. Postmerger Integration 336Read MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 Pages1 Computerized Decision Making 194 Case Incident 2 Predictions That Didn’t Quite Pan Out 195 7 Motivation Concepts 201 Defining Motivation 202 Early Theories of Motivation 203 Hierarchy of Needs Theory 203 †¢ Theory X and Theory Y 205 †¢ Two-Factor Theory 205 †¢ McClelland’s Theory of Needs 207 Contemporary Theories of Motivation 208 Self-Determination Theory 208 †¢ Job Engagement 211 †¢ Goal-Setting Theory 212 †¢ Self-Efficacy Theory 215 †¢ Reinforcement Theory 218 †¢ Equity Theory/Organizational

Friday, December 13, 2019

Postmodern Hindu Law Free Essays

The Hindu law has been a guiding principle for our society, especially in certain matters like the conjugal affairs or the responsibilities of kinship. The Kutia Kandha customs are also based on the lines of Hindu law but they seem to be more systematic. Maintenance As per the Hindu law, regardless of ownership of property, a person is morally obliged to take over the responsibility of his wife, old parents and minors. We will write a custom essay sample on Postmodern Hindu Law or any similar topic only for you Order Now This norm is followed by the Kutia Kandha people with some further inclusions. Accordingly, the inheritance of a property should not become the basis of a son’s commitments towards his parents or his wife. It’s the duty of sons to look after their parents even if they don’t inherit the property in return. But the nuance is that the responsibility of staying with the old parents comes down to the youngest one. He has to take care of everything, even the funerary rights of his parents. Same rule applies on an adopted son; no property will be inherited if he fails to fulfill his responsibilities.Similarly, maintenance of minors and unmarried or handicapped children is a responsibility that parents cannot avoid. In circumstances like death of parents, the duty is accorded to near male kin, if he is inheriting the property. In another situation, if the husband dies, the widow has to maintain the minors until the eldest one turns a major. And in case, she marries some outsider, the responsibility of the minors and the property, everything goes under the control of the family of deceased husband, basically a male kin of his.GuardianshipWhether a minor is legitimate or illegitimate, there should be a guardian to take over his responsibilities. The Kutias have elucidated certain points that are needed for the consideration of guardianship. Father is the natural guardian of a child, and in case of his death, the mother becomes one. A major child may become a guardian of his minor siblings in case both the parents are dead. In absence of such a major child, the responsibility goes to either of the grandparents. Grandparents to next full brother and then to half brother, this process continues until and unless there is some male kin of their father available for such guardianship. Else the process is repeated in maternal clan.Illegitimate child goes with the legitimate husband of the deceased woman, and in case he denies, the family of woman is supposed to take care of the child.Adopted father of an adopted son is his guardian and not the real father, in such a case.Lastly, in case of a divorce, the children stay with father. If they are small enough not to live without mother, they remain with the mother and go to the father once they grow up.AdoptionThere are many reasons, for which a person may want to adopt a child; some childless couple may want an old age support or some may not be willing to have their own kids and just go for adoption. Whatever the reason maybe, anyone can adopt a child.The Kutia Kandhas have delineated the conditions of adoptions. One can adopt a child of any gender but he should start choosing from his paternal kinsmen, if not available then from an outsider, whether from same clan or not. The adopted son is entrusted with all the responsibilities of a real son (ibid) thereafter and becomes the inheritor of his adopted parents’ property, too. Even the responsibility of minors, widow, old grandparents etc is invested on him. Failing to which, his property may be forfeited. If a situation arises wherein the adopted son and father separate, the question of inheritance of property depends upon the case of separation. If the adopted son is guilty, he may not get anything; otherwise he can claim the rights.Not every rule is just for adopted son, even the adopter have some duties towards him, like looking after his welfare, marriage and every other aspect that he may do or have done for his real son. How to cite Postmodern Hindu Law, Papers