Historical and Contemporary Theories of Sight

Historical and Contemporary Theories of Sight Introduction Sight is one of the most stimulant senses in our body. When we are born, assuming everything went well, we open our eyes to experience our world. But throughout our history, we theorized how we are able to see. What causes us to see? What phenomenon gives us this gift? Many great minds tried to figure out these questions, even though a lot of these people were wrong, it set a path for future scientist to base their work and try to find the correct answer. We come to know that light is the main component of sight; the eye is able to bend it and produce color and images. It is important to understand the past in order to understand the present. One of the first theories would be the Emission theory. Of course it’s been replaced, but it is a significant part of the history of optics At the time, a challenging theory was the â€Å"Intro-mission† approach. Both these theories helped led a path for scientist to understand the true understanding. It allowed many scholars to choose sides and try to prove the other wrong. Then came modern theorist, first being Hermann Von Helmholtz. And like many theories, it was challenged by Ewald Hering theory â€Å"opponent process†. Throughout the 1800’s, many scientists argued theories about color and sight. One of the biggest topics was the theory of color; many scientists came up with theories and team up with other scientist to try to figure out how color is created. In the 1900’s the Gestalt theory raised many questions by people who study the science of vision. This essay is to answer, how the human eye operates by analyzing past and modern theories about sight. It is important to know how our body works, especially one of the most important sense, sight. Historic Theories The Atomists In ancient Greek, many people believed in gods and supernatural powers, but then there were the Atomists. They were the first who were able to come up with neutral, non-religious ideas. Democritus, who lived between 460 B.C .E– 370 B.C.E, stated that the air between the eye and the object that is seen is â€Å"contracted and stamped† by the object and the eye that observed it. The air holds the various colures of the object and appears in the observing eye. Then there was Epicurus, (341 B.C.E -270 B.C.E), stated that particles flow from the object into the eye, but the body would not shrink because other particles will replace the empty space. Both of these theories are based on the same principle, the object can only be seen if it directly comes into contact with an observing eye. For Democritus, the essential part of vision is air. For Epicurus, the presence of particles is the most essential part. Democritus discoveries were pretty close to right. He stated that ther e were four basic colors, white, black, red and green. Democritus was right about two of the colors. Plato Another theorist, who lived around the same time as the Atomists, is Plato (427 B.C.E. – 347 B.C.E). Plato’s theory combines the intromission theory, like the Atomists, and the emission theory, which states that light hitting the eye is the cause of vision. Plato stated that a ray comes from the observing eye, so the light will only let the same ray to pass through. The inner light in the eye fuses with sunlight to form a â€Å"homogeneous body†, located directly with the eye. The object being observed lets of â€Å"Flame Particles†, similar to the concept by Epicures. If the object being observed is placed within the homogeneous body, the particle has the ability to enter the eye and soul, casing sight. Stated by Plato, colors come from the flame particles from an object. When compared to the ray, there are three different types of color. If the size of the object’s particle is equal to the size of the ray, then the object is transparent. If the pa rticles are bigger, then it is a dark color. If the particles are smaller, then it’s a light color. Aristotle Aristotle (384 B.C.E – 322 B.C.E), relied on his senses and put his faith in his results of his observations. Aristotle could not prove the theories of the Atomists and Plato, so he went against them and came up with his own theory. Aristotle strongly believed that light could not be solid because it was not fire or a physical object. So what is light? Aristotle observed that objects, such as fire, can produce light on its own. Light must not be a physical material, but an immaterial transparent particle. To Aristotle, the emission and intromission theory did not make sense. If our eyes produce casual rays, then we should be able to see at any situation. But we cannot see with our eyes closed or in a very dark place. Aristotle disagreed with Plato because he could not find an explanation how light can collide with sunlight. Aristotle’s theory of sight was considered advance for its time, sunlight is reflected by an object and then transmitted through a medium to the eye (which is basic knowledge for modern theories). The only way vision can occur, is when a medium is in between the eye and an object. If you put an object in front of your eyes, you most likely won’t be able to see it (or slightly see it) due to there not being a medium in between the eye and object. What is this medium? Aristotle believes that this medium must be transparent, so we can see through it and see the object. Color lies on the object and allows motion to the transparent medium. This allows light to be transmitted to your eye. Vision occurs when color and medium interact with each other. Aristotle was also interested by the anatomy of the eye. He concluded, after cutting eyes of animals that the eye consists of three coasts covering a humor. Euclid and Ptolemy Euclid theorized about the geometrical aspects of vision. Euclid came up with the emission theory, since it involved visual rays that derive from the eye. But unfortunately, he cannot explain why one can perceive things. However, he does describe the visual perspectives. Euclid’s optics theory is based on his seven posits. There are indefinite rays coming from the eyes The rays form a cone of which the vertex is located at the eye and the base is located at the limit of your vision. Things that fall on the cone becomes visible Objects seen at a larger angle appear larger Objects seen at a higher visual ray come out higher The further right an object is stricken by the visual ray, the more right the object is seen Objects seen under more angles are observed more clearly The first three rules help explain concepts of visual rays that comes from the eye like Plato theorized. Rules 4 – 6 explains how the size and position of an object is depended on the angle being observed. The last rule explains the clarity of an object; the further the object, the bigger the visual cone is. This causes less visual rays upon the object, causing a less clear image. One of the greatest followers of Euclid was Claudius Ptolemy. Ptolemy continued Euclid’s theory by adding psychological, physical and physiological to his theory. Ptolemy agreed with Euclid’s rules stating visual rays emerges from the eye is a shape of a cone. Ptolemy added that a visual ray has the same aspects as sunlight. The idea came from Plato’s teachings, which states that when both visual rays and sunlight hit, they will form a homogeneous body. Which means visual light must be a consistent body. Euclid mentioned that there are a medium in between the visual rays, which illustrates why someone cannot see clearly at certain times. Ptolemy disagreed with Euclid on that statement; Ptolemy stated that there is only a single visual ray emerging in the shape of a cone. It will be impossible to see an entire object at one time. He also argues that rays only illustrated the geometry of sight, not reality itself, like Euclid seem to think. Ptolemy also brought bac k Aristotle’s theory of color. Ptolemy added that color produces a modification in the visual cone; Aristotle only explained that color cannot affect the visual cone. In Aristotle situation, it is the transparent medium without the existence of an external light. But sadly, most of Ptolemy work is unclear due to the loss of Ptolemy work. Ptolemy created two geometrical assumptions to Euclid’s theories. First, the clarity of an observed object with the visual cone might vary depending on its position. An object located placed over the main axis is recognized more clearly than an object located in the perimeter of the visual cone. Second, the pinnacle of the visual cone is situating directly at the center of the cornea. Galen Galen, a scientist from the Roman Empire, studied the structure of the eye. Galen would dissect monkeys and oxen to study their anatomy. Galen was able to psychological and physical elements for his theory from these experiments. Pneuma, an optical spirit, travels along the optic nerves connecting the eye and the brain. While in the eye, pneuma meets with air surrounding the eye and changed to match its nature. Because of this, the air converts into an instrument of soul, and becomes perceptive. Galan adapted this theory from the Stoics, Galen also has his own ideas; these entire pneuma take place in the crystalline lens located in the middle of the eye. As a result, the lens is the vital appliance of vision. Impaired vision leads him to this conclusion. The cause of impaired vision falls between the lens and cornea; if removed, you are able to see again. Galen was able to almost fully understand the knowledge of the eye structure from his studies. Galen was able to locate the lens o f an eye and mentioned the existence of the retina, which allowed pneuma to travel through nerved and allows the soul to interact with the images grabbed by the eye. The cornea’s purpose was to be a protective layer for the inner parts of the eye. Modern theorist Young – Helmholtz Thomas Young and H.V. Helmholtz developed the trichromatic theory of color. The theory is based on the observation of the mixing of colors and states that we can create new colors by just mixing the three primary colors; blue, red and yellow. Through many experiments, Helmholtz and Young found out that the vision of color relies on three receptors located in the retina. Each receptor has different spectral sensitivities to wavelengths. The three cones wavelengths are short, medium and long. Each having a specific wavelength and peaks of light absorption; â€Å"long (560nm), medium (530nm), and short (420nm)†. The tree receptors are stimulated by light at different degrees and patters which will result in the formation of a color. Which allows us to determine what color would form if the lights from different wavelengths are combined due to the reaction of each receptor. One of the main supporting evidence for Young – Helmholtz’s trichromatic theory was a color ma tching experiment. This experiment found that a wavelength in one filed is paired by altering the amount of three different wavelengths to one another.

Sarbanes-Oxley Act Acc 403- Auditing

SARBANES-OXLEY ACT ACC 403- AUDITING PROFESSOR August 19, 2012 The Sarbanes-Oxley Act was placed into effect July 2002; the act introduced major changes to the regulation of corporate governance and financial practice. The Sarbanes-Oxley Act was named after Senator Paul Sarbanes and Representative Michael Oxley, who were the main architects that set a number of non-negotiable deadlines for compliance. The organization for Economic Cooperation and Development was one of the first non- government organizations to spell out the principles that should govern the corporate and issued the OECD Principles of Corporate Governance.The Sarbanes Oxley Act also known as Public Company Accounting Reform and Information Protection Act and Corporate and Auditing Accountability and Responsibility Act. It is a federal law that set various principles for all the U. S. companies to detect and evade fraud. It detects the scandals in the securities markets when the share prices of securities are affected . The act requires the Securities and Exchange Commission to implement rulings on requirements to comply with the law. It created a new agency called Public Company Accounting Oversight Board which regulates, oversees and inspects the role of auditors of public companies.The act covers auditor’s independence, corporate governance, internal control assessment and financial disclosures. The Sarbanes–Oxley contains 11 titles that describe specific mandates and requirements for financial reporting. Each title consists of several sections, which are the following below: I. Public Company Accounting Oversight Board (PCAOB): provides independent oversight of public accounting firms providing audit services and creates a central oversight board tasked with registering auditors. II.Auditors Independence: establishes standards for external auditor independence to limit conflicts of interest and states new auditor approval requirements, audit partner rotation, and auditor reporti ng requirements. III. Corporate Responsibility: mandates that senior executives take  individual responsibility for the accuracy and completeness of corporate financial reports. It defines the interaction of external auditors and corporate audit committees, and specifies the responsibility of corporate officers for the accuracy and validity of corporate financial reports. IV.Enhanced Financial Disclosure: describes enhanced reporting requirements for financial transactions, including off-balance-sheet transactions, pro-forma figures and stock transactions of corporate officers. It requires internal controls for assuring the accuracy of financial reports and disclosures, and mandates both audits and reports on those controls. V. Analyst Conflict of Interest: includes measures designed to help restore investor confidence in the reporting of securities analysts. It defines the codes of conduct for securities analysts and requires disclosure of knowable conflicts of interest. VI.Commi ssion Resources and Authority: defines practices to restore investor confidence in securities analysts, and defines the SEC’s authority to censure or bar securities professionals from practice and defines conditions under which a person can be barred from practicing as a broker, advisor, or dealer. VII. Studies and Reports: requires the Comptroller General and the SEC to perform various studies and report their findings. Studies and reports include the effects of consolidation of public accounting firms, the role of credit rating agencies in the operation of securities markets, securities violations and enforcement actions.VIII. Corporate and Criminal Fraud Responsibility: It describes specific criminal penalties for manipulation, destruction or alteration of financial records or other interference with investigations, while providing certain protections for whistle-blowers. IX. White Collar Crime Penalty Enhancement: It recommends stronger sentencing guidelines and specifica lly adds failure to certify corporate financial reports as a criminal offense. X. Corporate Tax Returns: Section 1001 states that the Chief Executive Officer should sign the company tax return. XI.Corporate Fraud Responsibility: It identifies corporate fraud and records tampering as criminal offenses and joins those offenses to specific penalties. It also revises sentencing guidelines and strengthens their penalties. Prior to Sarbanes Oxley act, auditing firms were self regulatory. It may happen several times that challenging the counts of the companies damage the relationship with the clients. The frauds of the companies cannot be detected easily. There are many risks associated with the auditing report since it will not be able to report the actual position of the companies.The Sarbanes Oxley act states that it shall be unlawful to contravenes the provisions of the commission because it is not in the public interest or it is unprotected for investors, for any other person to take any action to fraudulently influence, manipulate, coerce and mislead any independent person in the performance of preparing the audit report of the financial statements of any concern. The most important aspect in the financial statement is to follow and regulate the internal control system of the organization.This is the most important point in this act as it detects that the internal control system of the corporations is sound or not. It wants to report about the internal control system of the organization so that the actual picture of the organization can be reflected easily in front of the members of the companies and the investors. Since the main motto of Sarbanes Oxley act is to protect the investors it has to report about the internal weakness and strengths of the companies to give a true picture of the company. It requires management to report the following points: * The operating effectiveness of internal control related to the significant accounts which affects the materia lity of the account or from which the material misstatement risks can be occurred. * The flow of transactions so that it should be understood that whether there is any material misstatement could arise or not. * Evaluate the control of the company to record the components of COSO framework. * Perform the fraud risk assessment of the organizations. * Evaluate the control performance to detect and evade the errors. * Evaluate the control performance to detect and evade the fraud. Evaluate the work of the management to ensure that whether they consider the basic elements like objectivity, competency and risks. * Evaluate the internal control over financial reporting. * Evaluate the size and complexity of the company. The findings of Sarbanes Oxley act incorporate a code of Best Practices on Director’s Remuneration. The four main issues which were dealt with as follows: * The role of Remuneration Committee in setting the remuneration packages for the CEO and other directors. * Th e required level of isclosure needed to shareholders regarding details of director’s remuneration and whether there is the need to obtain shareholder approval. * Specific guidelines for determining a remuneration policy for directors and * Service contracts and provisions binding the Company to pay compensation to a director, particularly in the event of dismissal for unsatisfactory performance. The important recommendation was the establishment of Remuneration Committee of Non- Executive Directors which would be responsible for deciding the remuneration of executive directors.The majority of the recommendations of the committee were incorporated in the Listing Rules of the London Stock Exchange. The principles of corporate governance are evolved as under: * Sustainable development of all the stakeholders- it ensures the growth of all the individuals associated with or effected by the enterprise on sustainable basis. * Effective management and distribution of wealth- it ensur es that enterprise creates maximum wealth and judiciously uses the wealth so created for providing maximum benefits to all the stakeholders and enhancing its wealth creation capabilities to maintain sustainability. Discharge of social responsibility- it ensures that enterprise is acceptable to the society in which it is functioning. * Application of best management practices- it ensures excellence in functioning of enterprise and optimum creation of wealth on sustainable basis. * Compliance of law in letter and spirit- it ensures value enhancement for all stakeholders guaranteed by the law for maintaining socio-economic balance. * Adherence to ethical standards—it ensures integrity, transparency, independence and accountability in dealings with all stakeholders.The Ministry of Heavy Industries and Public Enterprises, Department of Public Enterprises has issued Guidelines on Corporate Governance for Central Public Sector Enterprises. For the purpose of evolving Guidelines on c orporate governance, Central Public Sector Enterprises have been categorized into two groups, namely – 1. Those listed in the stock exchange and 2. Those not listed in the stock exchange. Some claim that the financial activities of publicly traded companies are still severely nder-regulated while others hold that SOX was necessary, but that some of its requirements are not cost-effective which I believe will change over time. Reference * Arens, A. , Elder, R. J. , & Beasley, M. (2010). ACCT 403: Auditing and assurance services: 2010 custom edition (14th ed. ). Upper Saddle River, NJ: Pearson Education. * http://www. soxlaw. com/ * http://searchcio. techtarget. com/definition/Sarbanes-Oxley-Act * http://www. sec. gov/about/laws. shtml * http://www. sec. gov/news/testimony/090903tswhd. htm * http://www. sox-online. com/basics. html

Lies Youve Been Told About Background Essay Samples

Lies You've Been Told About Background Essay Samples Top Background Essay Samples Choices There are many aspects that you are able to be requested to describe in such assignments. In conclusion, it would appear that assignment essays continue to get a prominent part in tertiary education as an assessment tool. It's very beneficial to take writing apart so as to see just the way that it accomplishes its objectives. The analysis is regarded as Transaction Processing System (TPS) for it intends to enhance the present system being employed by the organization and enable handling great deal of data. You ought to use selective detail and adhere to the essential points so as to continue to keep your essay brief. The essay does not have any grammatical errors, and a few of the short, punchy phrases reveal a high degree of rhetorical sophistication. Develop your thoughts clearly by employing appropriate language and vivid images, and be sure the body of your own personal essay is r elated to the introduction. A self-introduction essay is, in most situations, written employing the first-person standpoint. Everything is achieved by the instructions submitted by the customer. Background information expands upon the essential points mentioned in the commencement of your introduction but is not meant to be the primary focus of the paper. Based on the question you've been asked, the details that you're anticipated to include may vary. The potential effects of a heightened average surface temperature are extremely deadly. Physical work over load is just one of the principal elements which could lead to stress. The procedure is undertaken to minimize their influence on the environment, health or aesthetics. There are lots of factors of working life that's associated to stress. For instance, you will need to realize the particular aspects that the family issues essay is supposed to deal with. Motivation is also a vital element to take into consideration when studying organizational behavior. You should review all elements of the story. Therefore it's crucial to know the cultural background knowledge. Cultural background knowledge is so vital. It is very important in language teaching. The Rise of Background Essay Samples Nobody expects you to be more experienced regarding the book than the author is but your careful observations may provide you with the ground for reasonable judgments about how to compose a book review essay. Background information serves the aim of making readers aware of what's going to be discussed in the essay. Before you begin writing, remember to outline your ideas, so you know what sequence events will unfold in throughout your private essay. The cost of an essay is dependent upon the quantity of effort the writer has to exert. If you're to really gain from model essays, you will need to understand how to read the techniques of the writer'. It's possible to check a book review essay example provided below for much better understanding on how it's supposed to be accomplished. These seven sample essays respond to a range of thought-provoking questions. Definitions of Background Essay Samples Carrie takes a risk within her essay. Stephen's essay is rather effective. You have to make the essay refined. Make sure that your essay captures YOU. Personal essays, however, supply you with more freedom in contrast to the other sorts of essays. A self-introduction essay might be among the easiest essays to begin. The 30-Second Trick for Background Essay Samples You don't need to be concerned anymore whenever you have a family history essay to complete within a limited moment. This example proves that even for an engineer with years of experience in the specialty, the basics of private essay writing remain the exact same. When someone encountered an issue, the full community would come to rescue and supply the assistance an individual needed. Emphasize that which you have learned, e.g. provide over a narration when recounting an experience. Background Essay Samples Can Be Fun for Everyone Thus, you cannot encounter plagiarism issues when you purchase papers from us. The use of the admissions essay is to convey an awareness of your distinctive c haracter to the admissions committee. In marginal situations, the essays are utilized to choose whether an applicant is going to be selected. Typically, personal essays are connected with scholarship applications, examination questions, and several other that would ask that you present your response to a particular guide question or debatable matter. Background Essay Samples - Is it a Scam? You may use the samples as a foundation for working out how to write in the suitable style. Peter states that his cultural background has offered him one of the best sorts of education which he won't ever find, in a school atmosphere. Actually, an individual may believe that they grew up in the identical cultural background. Additionally, his cultural background taught him the significance of folks living together. There's a little danger that she'll find a reader who won't accept the Goth'' culture Carrie describes, but most readers will adore the manner Carrie approaches her topic and h er straight-shooting style. Various things to various folks, since the situation demanded. There are moments whenever you're not certain what you should do in order to develop a stellar dream family essay. To begin with, you must look at our family history essay examples with a related topic as what you have and receive a notion of the kind of content that you need to source for.

Essay on Fairy Tales Changing with the Culture and Community

Once upon a time, there was a literary genre commonly know as fairy tales. They were mystical and wonderful and a child’s fantasy. These fairy tales were drastically misunderstood throughout many centuries, however. They endured a hard life of constant changing and editing to fit what the people of that time wanted. People of our own time are responsible for some of the radical changes endured by this undeserved genre. Now, these fairy tales had a young friend named Belle. Belle thought she knew fairy tales very well, but one day she found out just how wrong she was. On this particular day, she was walking through the woods, singing and skipping merrily along. All of a sudden, there was a sound behind her. As she turned around to†¦show more content†¦Typically, the story does not take place anywhere specific. Rather, the action will happen in a very generic place such as the woods. They are the stories of your childhood. Knowing this as we all do, Belle had always lov ed fairy tales. They made her feel special, like a princess – despite her own bad situation. You see, she lived in a huge mansion with long corridors, huge chandeliers, and butlers. This doesn’t sound bad, but what she saw of it on a typical day was the dark cellar and the wash room. She and her family were servants here, though treated more like slaves. The only time she was ever able to just be a child was when the household was out at the latest ball or party. Then Belle would sneak up into the library that was filled floor to ceiling with all kinds of books, and spend hours with the fairy tales. So, what was it that she discovered that dark day in the woods? Peering into the treasure chest, a small gasp slipped out of Belle’s mouth as she began to see the truth about her friends. Laying on a crimson cloth was a book titled â€Å"Cinderella†. Delighted to find one of her favorite fairy tales, Belle sat under a tree and began to read. 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