Android Applications with Artificial Intelligence in...

A Comparative Study of Mobile Phone’s Operating Systems Gaurav Jindal Assistant Professor, Gitarattan International Business School gauravjindal05@gmail.com Mayank Jain Student (MCA), Gitarattan International Business School jainmayank2007@gmail.com ABSTRACT â€Å"Without continual growth and progress, such words as improvement, achievement, and success have no meaning.† -Benjamin Franklin Mobile industries seem to follow this quote very well. A continuous growth and progress have become motto of these industries. New technologies are being developed every other day to mark the continuous growth of industry. Every company is willing to provide new features and easy to use†¦show more content†¦During the World War II radio phones are initiallyShow MoreRelatedAugmented Reality And Its Reality1184 Words   |  5 Pages1.0 Introduction 1.1 Introduction to Augmented Reality Augmented Reality is the primary technology that is utilized in this project. The functionality of the application is based on Augmented Reality. Augmented Reality is an integration of the physical world along with the virtual world. Most of the people confuse Augmented Reality with Virtual Reality, but virtual reality is the simulation of the physical world in a virtual world. There is quite a difference like in acting a movie and watchingRead MoreGoogle Smart To Stop Domestic Violence Case Study763 Words   |  4 Pagesproblem using the sophisticated IoT network technology we have at Google. This can be achieved by interlinking Google Home, Google Phones, and other IoT devices. Google home can record, and recognize sounds in its vicinity, Google Android can get messages, video and audio call history. Given all this data we can develop a sophisticated NLP and Machine learning application which can recognize patterns and identify a probable domestic violence case. DOMESTIC VIOLENCE STATISTICS In the United StatesRead MoreEnergy Project : Energy Conservation2197 Words   |  9 PagesEnergy Conservation in Android Using Computational Offloading Energy Efficient Downloader 1Abhijeet Panchal, 2Vishal Divekar, 3Bharat Bansode, 4Hasan Mujawar, 5Prof. Girish Navale 1,2,3,4,5 Dept. of Computer Engineering AISSMS’s Institute of Information Technology Pune, India Abstract: Development of new and innovative android applications made energy consumption a very important issue. The full potential for android phones may be constrained by certain technical limits such as battery life and computationalRead MoreEssay On Artificial Intelligence1515 Words   |  7 PagesIntroduction I chose Artificial Intelligence since I believe that it is extremely intriguing and important in the field of Information Technology. Artificial Intelligence is the theory and development of computer systems able to perform tasks that normally require human intelligence, such as visual perception, speech recognition, decision-making, and translation between languages. AI is usually defined as the capability of a computer program to perform tasks or reasoning processes that we associateRead MoreStatement of Purpose for Computer Science Graduate Program577 Words   |  2 Pagesto learn to build a startup company from ground up for which Microsoft itself provided business and technical training to us. For this, we developed a Windows Phone application called NewsAholic, a Flipboard better than Flipboard. In the fourth year of my undergraduate studies, I undertook developing a cross-platform mobile application for car workshops and its mechanics as an automobile diagnostic companion. For this project I researched for the best cross-platform tool and settled on AppceleratorRead MoreTest1746 Words   |  7 Pagespermanent storage | 4. | main memory | |    | | 2. | |    | ____ are NOT commonly used smartphone operating systems | | Possible Answers | 1. | iPhone OS and RIM OS | 2. | Symbian and Palm OS | 3. | HP-UX and z-OS | 4. | Android and Windows Mobil | |    | | 3. | |    | People using commercially available software are usually asked to read and agree to a(n) ____ | | Possible Answers | 1. | end-user license agreement | 2. | purchase order | 3. | privacyRead MoreThe Evolution Of The Telephone2486 Words   |  10 Pagesany other point in history. Knowledge and resources are easily accessed by the click of a mouse or the touch of a screen and people are more displaced because of it. I want to take a brief look at the history and development of the Landline, The Mobile Phone, and the Smartphone as well as evaluate the cost and benefits of each of them on the generation that they had impacted. One thing every child did when he or she was in grade school, was the game â€Å"Telephone† or more accurately called the â€Å"Lover’sRead MoreA Short Note On Tier E Health Monitoring System1070 Words   |  5 Pages5. Two-Tier e-Health Monitoring System This paper proposes another structural engineering for e-Health cell phones eliminating so as to observe framework the outsider server in the framework. Distributed computing is proposed to be incorporated with the framework for effective information stockpiling and snappy access in patient records. This structural planning is intended to improve the security level of the e-Health observing framework and to ensure the classification of the patients informationRead MoreA Research Project On Google1815 Words   |  8 Pagesacross the globe. Strengths of Google †¢ Regular penetration: Google as a company started with software industry, although their most part of the work is in software field. They are expanding at a rapid level to other service domains too like Artificial intelligence, human diseases, and astronomy. †¢ Excellent Service and Ad Sense: Google provides excellent service to customers, the advertising platform is the major program on the web. Till date, many competitors tried to overcome but they can’t evenRead MoreA Review On Smart Home2037 Words   |  9 Pagesis a use of in-home controller that allows user to use their system within the home. In remotely controlled system, there is a use of internet or integration with existing home system that allows user to complete the corresponding action from the mobile devices. The product which is proposed in [1] describes control system using DTMF tones. There are 12/16 buttons in DTMF dialing. When the key is pressed a unique tone is generated using two specific frequencies. These DTMF signals are transmitted

Essay about The Shattered Dream of Communism - 1987 Words

Many people all over the world look for an outlet for which they can improve their quality of life. They strive to find the means of transforming their dreams into reality. Communism, to people everywhere, has offered the means for transforming the dream of economic equality into reality, throughout history. Communism, however, like various other political and economic movements in the history of man, has become just another shattered dream. Communism is a political and economic movement brought out to the public in the mid-nineteenth century. The communists main demand is the abolition of private property, which in turn will put an end to any present class system. This is undoubtedly the shortest and most significant way to†¦show more content†¦Their victory only comes from the union of the proletarians, which is helped by the improvement of communications created by the modern industry (Marx 46). There havent always been proletarians, though. They originated in the industrial revolution of England in the last half of the eighteenth century (Engels). The first industrial revolution began in Britain around 1750. It was during this time that many people turned to industry rather than farming to make a living (Wilkinson 70). Friedrich Engels often compared the average proletariat to a slave except one aspect. The slave is sold once and for all; the proletarian must sell himself daily and hourly (Engels). The opposite class of the proletariat was the bourgeois. This was considered the modern capitalist class. According to Marx and Engels they were the owners of the means of social production and employers of wage labor (34). The bourgeois, in other words, were the employers; the business men who sat around while their employees worked painstaking hours. Now the capitalists, who have always been the opposing party of the communists, was the political power. In the Communist Manifesto Marx and Engels state political power as merely the organ ized power of one class for oppressing another (61). As the industrial revolution went on and became an international revolution, more factories were built and the two classes of people emerged; the huge army of working-class people (orShow MoreRelatedAmerica, The Ideal Model Of The World1276 Words   |  6 Pagesnation holds. Furthermore, the rising American economy helped to support the undying belief of the â€Å"American Dream.† Upon entering the war in late 1941, The United States’ contribution to the war, in comparison to its allies, seemed small in a macro view of the overall results of World War II. Even though, the loss of 405,399 American soldiers over a four-year time span is heart shattered for a nation who entered the war late. While a large proportion of Europe was mangled from the war, AmericaRead MoreLeadership Of The Korean War1512 Words   |  7 Pagesresult of high tensions between North Korea and South Korea. North Korea wanted to push communi sm over to the non- communist Republic in South Korea. When as the pressure developed, other nations became involved in the situation. The Soviet Union and Communist China encouraged military conquer of South Korea. On the opposite spectrum, The United Nations, including the Unites States, joined the fight against communism. The leadership involved within the United States was President Harry S. Truman andRead MoreCommentary on the Satiric Nature of George Orwells 19841926 Words   |  8 Pagescombination of literary device and aforementioned technique. Without a doubt, George Orwell’s Nineteen Eighty-Four exhibits such a blend of style through characteristics of a dystopian novel and satire. Orwell lived in a time when the spread of communism, mostly unbeknownst to his audience, posed an unimaginable threat to freedom. Therefore, though his novel, he attempted to emphasize the fallacies that would exist in a totalitarian nation-state if people were to accept its lure of equ ality. HoweverRead MoreThe President John F. Kennedy Conspiracy Essay1504 Words   |  7 PagesStates leaders should be mindful that if they are aiding terrorist plans to eliminate Cuban leaders, they themselves will not be safe.†15 Taking into consideration Oswald’s past and present, as someone who at this point had become obsessed with communism and Castro’s policies, and had been continuously denied the opportunity to get to Cuba and open up his own FPCC branch, his sanity becomes questionable. As American scholar James Piereson argues, â€Å"it can never be known if Oswald heard Castro’s threateningRead MorePoverty Is A Symbol Of Hope And Prosperity1863 Words   |  8 Pagesstay-at-home mom while the father worked in the city, and their two kids, a son and daughter. That family was picture-perfect with their apple pies on window sills, white picket fence, and neatly cut lawns. What A Long Day’s Journey Into Night did was it shattered that i mage and showed that not all families are perfect and happy. The story tells of a family that is made of a drunkard of a father, an ill son with a sex-addicted brother, and a morphine fiend for a mother. Each family member had to deal withRead MoreMillers Critique of American Society in Death of a Salesman1867 Words   |  8 Pagesclearly to the audience concluding that society is based on a corrupt and immoral capitalist dream. Miller implies this through the Loman family and their struggle to survive and compete. Techniques Miller employs to illustrate this are symbolism, characters and structure. Capitalism had an effect on every aspect of the 1940s’ American society. McCarthy witch hunts were rife and creating a fear of communism, many American artists and authors felt disenchanted by society as their individualism wasRead MoreAnalysis Of Zhivago s Children Were The Last Russian Intelligentsia2215 Words   |  9 Pagesthe Stalinist regime, yet exuded optimism about communism. Naively, the intelligentsia learned to accept the inherent contradictions of their past, present and future. Nevertheless, it is not possible in a totalitarian system for people to think for themselves, self-discovery and individualism contradicts the nature of Soviet society. However, Krushchev’s Thaw was a period of ideological relaxation. The purpose of the Thaw was to revive communism and Leninism. It was imperative to get rid of StalinistRead MoreAnalysis Of Catch 22 By Joseph Heller2017 Words   |  9 Pagespoem the lines 31-35 speak of how black were still being treated, â€Å"I am the farmer, the bondsman to the soil, I am the worker sold to the machine. I am the Negro, servant to you all. I am the people, humble, hungry, mean-Hungry yet today despite the dream†. (Hughes) This speaks of how the black person felt they were still being treated and were continuing to be treated specially during the Civil Rights Movement of the 60’s. Unfortunately today black people are not treated much better and still haveRead MoreAnalysis Of Catch 22 By Joseph Heller2026 Words   |  9 Pagespoem the lines 31-35 speak of how black were still being treated, â€Å"I am the farmer, the bondsman to the soil, I am the worker sold to the machine. I am the Negro, servant to you all. I am the people, humble, hungry, mean-Hungry yet today despite the dream†. (Hughes) This speaks of how the black person felt they were still being treated and how they were continually being treated specially during the Civil Rights Movement of the 60’s. Unfortunately today black people are not treated much better and stillRead MoreA Thousand Splendid Suns And The Kite Runner3258 Words   |  14 Pagesbenefit from the chain of hierarchy. This is a true reality of parts of the Middle Eastern World, where people are looked upon and treated as objects by the corrupt government. This is specifically observed in Afghanistan, a country that has been shattered by war for decades, the chain of hierarchy is often broken and there is disorder in the nation. Afghani descent, Kha lad Hosseini the author of two heart touching and utterly amazing stories, has watched his people suffer, die and fight miserably

Auditing Practice Regulations and Auditing Standards

Question: Discuss about the Auditing Practice for Regulations and Auditing Standards. Answer: Introduction In todays modern era, there exist a number of regulations and auditing standards which create complications in the role of auditor. Additionally, adoption of technology by businesses has aggravated these complications. Companies in Australia have been confronted with a number of issues while conducting selling and purchasing transactions through online platforms. These often lead to malpractices and manipulation, on the part of companies, in representing the financial data. As a result, identification such misstatements by auditors becomes a challenging and tedious task. This essay provides a brief understanding of various challenges that an auditor faces while auditing an entity. It discusses the impact of online purchasing and selling of goods on business operations. The essay also highlights various business risks regarding online transactions in Australia which leads to material misstatement in the financial statements of business entities. Finally, it concludes with discussion on auditors responsibility to detect these frauds and misstatements. Impact of Purchasing and Selling through Internet on Business Operation Nowadays, technology leads to dilemma for businesses to purchase and sell the goods through internet. Most of the businesses have adopted the internet based procurement and sales options which have impacted their operation by both perspectives, positive and negative. A business organization operating through the internet based buying and selling is able to explore the business criteria at national as well as international level through capturing the new economic market. Through technology small organizations can expand their business which directly increases the revenue for the business. However, operating through online domain poses many risks for the organisations causing auditors to pay increased attention to the risks and financial misstatements undertaken by organisations as a result of their online operations. This further increases the work load for auditors (Tysiac, 2016). Supply of goods through internet reduces the cost for business that results into more profit for organization. At the same time customer base is also increased because of the convenience and reliable service through internet based buying and selling (Barnes and Hunt, 2013). Internet purchasing and buying also impacts the operation of the business legally as shipping the goods to areas where the sales tax is required leads to violation the local laws thereby leading to legal implications. Computers integrate the communication technology and allow easier access to information throughout the globe. Supply chain management procedures can also be improved by using internet to deliver the product at the right time. Furthermore, technology can have a mixed impact on the business operations. On one hand, it can lead to loss of confidential information of business through cyber crime or malfunction of system due to virus thereby reducing the overall work efficiency. On the other hand, through the use of technology, a secure environment can be created for the protection of consumer information and maintaining business operation efficiently. Initially, installation of required equipments for online operations may lead to greater costs for the organisation. However, these costs can be easily covered over the long run through generation of higher profits while operating the business on the virtual domain (Pirouz, 2012). Taking an auditors perspective, technology enables them to improve their skills and the quality of their work that too in less time as compared to the manual handling of the audit work. Moreover, the auditors can make audit strategy by the use of technology which leads to the better account handling process for business. But, with changing technology, it is also difficult for auditors to develop the required skills to handle technology based data base and systems. Most of the auditors struggle in understanding and developing the skills and systems required for efficient and effective auditing of the business (Audit and Risk, 2016). Business Risks due to Online Transactions As businesses in Australia are embracing the new mode of transactions, they are exposed to higher number of risks as a result of use of new technology. These risks include legal risks, risk of charge backs, laundering of sales, cyber security, information security and many more (Audit and Risk, 2016). Risk of legality can be considered as major risk in online business and arises as a result of selling goods and services in some areas where it is considered illegal. Therefore, shipping of products to these areas creates liability for business as it is violating the local laws of that area. Moreover, there is requirement in some areas for collection of sales tax on internet sales. If the business is not able to collect state sales taxes even if it sells products to individuals in these areas, it creates problem for business with state revenue department. Fluctuation in foreign currency is also an important risk in online business, as business is done internationally and due to sale and purchase of products, there is exchange of currencies of different countries. Therefore, fluctuations in the value of currencies occur, which can impact the profitability of the business (Madura, 2014). Additionally, transaction risk also occurs due to change in exchange rate between the date when pri ce is agreed and date when actual payment is made by the customer. Another risk that can be included in online business relates to data recording and security and may involve incorrect recording and presentation of transaction that has not been incurred. This means that recording of that transaction in financial statement of business which is not actually incurred. The merchant in online business also faces the risk of charge backs. Charge back is defined as mandatory refund of money to customer (cardholder) by the business. A chargeback is occurred due to problem raised by the person (cardholder) making transaction with the business. The problem may relate to not delivering of good as per expectations of the customer (Westpac Banking Corporations, 2014). Another reason may be that cardholder claims that they did not authorize the purchase as whether the person making transaction is actually the owner of that card or not. In addition to this, goods that are received by customer may be faulty of defective. Laundering of sales in online business includes chance of fraudulent transactions being processed. Laundering in online business is occurred when a merchant involved in business with as appropriate merchant facility accepts responsibility or recording transaction on behalf of another business. This may lead to improper or unauthorized recording of transactions (Westpac Banking Corporations, 2014). It may also lead to recording amount of revenue generated from sales in account of person recording the transaction instead of recording the transaction in business involving actual sales. Thus, these risks pose threats to the proper working and smooth operations of business. Financial Statement Manipulations The above identified risks can lead to fraud practices or misstatement in financial statement on the part of businesses to cover financial distress or wrong doings of the business (Gay and Simnett, 2015). These financial misstatements can be undertaken in different manners. For example, as per specified requirements in some areas regarding collection of sales tax on internet sales, if the products are sold by business in that areas the businesses are required to collect tax on their sales. Therefore, failure to collect sales tax from the customers leads to tax evasion by the business (Khanin and Mahto, 2012). It affects the financial statements of the business as it leads to understatement of liabilities in order to show profitable picture of its financial position. Fluctuation in foreign currencies creates manipulation in financial statement because fluctuation increases or decreases the value of money. This leads to difference in the value of product that is already recorded in financial statement and the value that is change due to fluctuation in currency. Moreover, recording of some transactions in financial statement that has not been actually incurred creates misstatement/ manipulation in financial because it affects the overall revenue of the company. This leads to increase in revenue of the company through falsified act. The risk of charge backs may lead to manipulation of revenue in the financial statement because before at the time of making transaction with the customer, the amount at which product is sold to customer is recorded in the financial statement. But after providing charge back from customer, the transaction is required to be rectified in the financial statement. This required change is not made by business which leads to unnecessary increase in revenue which ultimately leads to misstatement of transaction. Laundering of sales may effectively lead to misstatement in financial statement of business because, even if a sale is done but the amount of sale is not recorded in financial statement or vice versa. This leads to misrepresentation of actual revenues generated by the business. Fraud and Misstatements Identification by Auditors Auditors are the external examiner of the business account to find out the fraud and misrepresentations of the financial statements. They can easily find out the whether the procedure adopted for creating financial statements is as per the rules and regulations of accounting system or not (Pcaobus, 2015). Auditors can assess whether the financial statements that are appropriate or not and can identify the fraud and misstatements in final accounts. Auditor can detect the fraud in revenue representations through various methods like they can adopt a systematic procedure to check the portion of sales tax that is fully collected from the customer. At the same time auditor can also identify the accounting process by the revenue recognition method that enable the auditor to identify the fraud with the financial statements. Many people are involved in the preparation of financial statement, so auditors can assess the misstatement by the inquiries of individual who entitled for journal entry and other adjustments (Moorthy et al., 2011). Furthermore, the auditors can scan internal networks for any data manipulation or system malfunction. In addition to this, use of computer can also be helpful for the auditor to assess the financial statement by updating the accounting system in computer. Computer data processing can help in assessing the auditors to evaluate the internal control and analytical review of account. Automated process of transferring the information through using IT can evaluate the fraud and misstatement in the financial accounting procedures. At the same time auditors can adopt the ERP system to identify the risk in financial statement of the business (Hall, 2015). Laundering of sales may result into the manipulation of data, when the transaction is not recorded therefore auditors can find out the fraud to check the gap between the transaction times. The electronic data processing changed the way to analyze the process of internal audit and information system audit and control association also provide the new standard guidance for the auditor. Conclusion On the basis of above discussion it can be concluded that auditors face many risk such as legality risk, misstatement of transaction, laundering of sales, fraudulent risk, fluctuation in currency rate, manipulation of financial statement and charge back, due to use of the modern technology. Additionally, management of organization can play crucial role in these instances of fraud and misstatement of financial statements. These risks can be identified by the review of internal audit, testing of internal networks and by adopting the ERP system. At the same time audit if IT infrastructure to access any manipulation in data recording can also be helpful in identifying the risk of misrepresentation of transaction. References Audit and Risk (2016) Technology risk are beyond most firms IT audit capabilities. Available at: https://auditandrisk.org.uk/news/technology-risks-are-beyond-most-firms-it-audit-capabilities (Accessed: 17 September, 2016) Barnes, S. and Hunt, B. (2013) E-Commerce and V-Business. Melbourne: Taylor Francis. Gay, G. and Simnett, R. (2015) Auditing and Assurance Services in Australia, 6th ed. Australia: McGraw-Hill Education. Hall, J.A. (2015) Information Technology Auditing. USA: Cengage Learning. https://www.businessreviewaustralia.com/technology/1115/The-Impact-of-Technology-in-Business (Accessed: 17 September, 2016) Khanin, D. and Mahto, R.V. (2012) Regulatory risk, borderline legality, fraud and financial restatement. International Journal of Accounting Information Management, 20(4), pp.377-394. Madura, J. (2014) International Financial Management. Australia: Cengage Learning. Moorthy, M.K., Seetharaman, A., Mohamed, Z., Gopalan, M and San L.H. (2011) The impact of information technology on internal auditing, African Journal of Business Management, 5(9), pp. 3523-3539. Pcaobus (2015) AS: 2401 Consideration of Fraud in a Financial Statement Audit Available at: https://pcaobus.org/Standards/Auditing/Pages/AS2401.aspx (Accessed: 17 September, 2016) Pirouz, A. (2012) The Impact of Technology in Business, Australia Business Review. [Online]. Available at: Tysiac, K. (2016) How internal audit can help manage 10 top technology risks, Journal of Accountancy. [Online]. Available at: https://www.journalofaccountancy.com/news/2015/aug/internal-audit-technology-risks-201512911.html (Accessed: 17 September, 2016) Westpac Banking Corporation (2014) Merchant business solutions. [Online]. Available at: https://www.westpac.com.au/docs/pdf/bb/Merchant_Fraud_Brochure.pdf (Accessed: 17 September, 2016).