abhaygill8303

abhaygill8303

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abhaygill8303University of Lucknow

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English5Marketing1Algebra1Accounting2Biology1Physics2Chemistry3

Case Study


Richard J. Rathman and the firm of Bernstein & Rath- man, An Accountancy Corporation, were subject to disciplinary action for the willful failure to comply with professional standards, the Accountancy Act, and California Board of Accountancy Regulations by:
a. repeated acts of negligence in their performance of an audit of a 401 (k) profit-sharing plan for years ending December 31, 2011, and 2010;
b. departing from professional standards because they did not perform the audit in accordance with GAAS;
c. audit documentation that did not contain sufficient documentation to enable a reviewer with the relevant knowledge and experience, having no previous connection with the audit engagement, to understand the nature, timing extent, and results of procedures performed, evidence obtained, and conclusions reached, and to determine the identity of the persons who performed and reviewed the work;
d. reporting on a Peer Review Reporting form dated September 25, 2014, that the highest level of accounting and auditing services provided in the previous three years was a compilation with disclosures when they had issued September 6, 2012, auditor's report for the Department of Labor; and
e. obtaining an Engagement Peer Review when they should have obtained a System Peer Review.

They were put on probation with the following terms:
a. After 3 years' probation, both Rathman and his corporation are prohibited from performing audits, reviews, or other attestation services un- less they petition for reinstatement.
b. Complete and provide proper documentation of twenty-four hours of continuing education in the subject matter of compilations.
c. Complete four hours of continuing education in ethics.
d. Complete an approved Regulatory Review course.
e. Be subject to peer review by a Board-recognized peer review program,
f. Reimburse the California Board of Accountancy $7,093 for its investigation and prosecution costs.

Case Study Questions
1. What sections of the California Accountancy Act and Regulations did the firm violate?
2. How would you advise them to ensure that they comply with the rules in the future?

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Bacteria Under a Microscope
Overview:
In this activity, you will review Gram stains and apply your knowledge of this process to draw conclusions from images of Gram-stained bacteria. You will then answer some discussion questions about bacteria.
 
Background Information:
Gram Staining is a process of using different stains to identify bacteria based on the thickness of their cell walls. These stains stick to the peptidoglycan in the cell wall. After fixing bacteria to a slide there are four different stains used in this process. Crystal Violet is added to the slide and absorbed by the cell walls. Iodine is then added and binds with the crystal violet in the cell wall, making it insoluble in water. Alcohol is used as a decolorizer so that any extra stain is removed. For bacteria with thin cell walls, this causes all the colored pigment from the crystal violet to run off. For bacteria with thick cell walls, the pigment becomes dehydrated and crystalizes in the cell. Since bacteria with thin cell walls now have no color, safranin is added to give the cell a pink color and make it visible. If the bacteria have a thick cell wall the Gram stain will turn out purple and if they have a thin cell wall it will be pink. After staining, bacterial cells can be classified as Grampositive or Gram-negative.
 
Gram-positive bacteria have a thick cell wall and stain purple from the crystal violet. Streptococcus, staphylococcus, and S. epidermidis are examples of Gram-positive bacteria.
 
Gram-negative bacteria have a thin cell wall and stain pink from safranin. E. coli, pneumonia, and cholera are examples of Gram-negative bacteria.
 
Activity:
In this activity, you will view microscopic images of different bacteria and draw conclusions and answer questions about them.
For each image you will answer the following questions:
   1. Is this Gram-positive or Gram-negative?
   2. What shape of bacteria is present?
   3. What disease does this bacteria cause?
 
 
Discussion Questions:
   1. If antibiotics typically target peptidoglycan in the cell wall, then which type of bacteria would be more difficult to kill and why?
   2. Why is all the color lost when thin-walled bacteria are washed with alcohol during the staining process?
   3. Are bacteria living or non-living?
   4. What is the purpose of Gram staining?
   5. What pigment gives each stain its color?
 
Submission:
You will submit written responses to the questions for each image and the discussion questions.
 
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