Effects of Heat Treatment on Seed Germination

Effects of Heat Treatment on Seed Germination Introduction Seed germination has been found to be influenced by many factors. Some of these include water availability, nutrients, light, incubation, and heat shock (Masamba, 1994). In the natural Western Australian environment, heat shock is most commonly provided by bushfires. Periodic fires result in an open environment providing enhanced moisture, light, and nutrients which are conducive to the survival of germinated seeds (Bell, Plummer, Taylor, 1993). There are many species of the Western Australian flora, especially in the Leguminosae families, that have a hardened testa in order to suppress germination until fire provides a better chance of seedling survival (Herranz, Ferrandis, Martinez-Sanchez, 1998). Heat shock is required in some plant species to fracture the hard seed coat which allows for water imbibition, gas exchange, and releases the embryo from physical restraints (Mucunguzi, Oryem-Origa, 1996). Short exposures to the high temperatures reached in soil during fires can greatly increase germination percentages of certain species (Bell et al., 1993). Under laboratory conditions, the heat shock usually provided by fire can be simulated using boiling water. Dry heat or scarification and acid treatments can also increase the percent of seeds germinated (Bell et al., 1993). The aim of the experiment was to examine the effects of different temperature heat treatments on the percent germination of four species of legumes. Materials and Methods Plant Material Four different commercially obtained plant species were used to examine the effects of different heat pre-treatments on the percent seed germination of set sample sizes. The four species used in the experiment were Kenndia coccinea, Acacia saligna, Hardenbergia, and Acacia pulchella. Experimental Treatment A total of 600 seeds were taken from each species and divided into sets of 110. Each set was pre-treated at one of five temperatures. The temperatures were: room temperature (24ËÅ ¡C), 40ËÅ ¡C, 60ËÅ ¡C, 80ËÅ ¡C, and 100ËÅ ¡C. The seeds from each treatment were divided into 50 labelled petri dishes, 11 seeds per dish. All of the seeds in a single petri dish underwent the same pre-treatment. The petri dishes were then placed into a dark cupboard for incubation at room temperature and randomized. Viability Test In order to assess the viability of the seeds collections used for the germination experiment, a tetrazolium test was carried out on 96 untreated seeds from each species. The testa of each seed was cracked before being tested. Scoring Germination The numbers of seeds germinated in each petri dish were recorded at the end of each week for four weeks, along with the species and pre-treatment the seeds underwent. A drop of fungicide was used to kill any moulds that were found growing in the petri dishes during incubation. Statistical Analysis The heat treatments of each species were compared using the chi square analysis, allowing for 5% error. The null hypothesis (Ho) for the chi square tests is that the treatments had no effect on the percent of seeds germinated. The alternate hypothesis (Ha) is that the different treatments did have an effect on the percent of seeds germinated. Results The chi square analysis compares the total number of germinated seeds between treatments for one species to determine if statistically, we should accept or reject the null hypothesis. Table 1 displays that Kenndia coccinea, Acacia saligna, and Acacia pulchella all have a chi square value greater that the 5% error value. Therefore, we can be 95 % confident that the Ho should be rejected and Ha accepted. Hardenbergia, however, has a chi square value less than the 5% error value, therefore, Ho is accepted. Table 1 Chi square values and degrees of freedom calculated from the number of germinated seeds of four different plant species after a variety of controlled heat treatments Species Chi Square value 5% error Kenndia Coccinea 52.90909 9.49 Acacia saligna 39.84615 9.49 Hardenbergia 6.15444 9.49 Acacia pulchella 38.5 9.49 Data shows that three of the four chi square values are greater than the 5% error value. This indicates that the null hypothesis should be rejected for Kenndia coccinea, Acacia saligna, and Acacia pulchella. Therefore, Ha is accepted for these species. It is obvious from the graphs in figure 1 that the different heat treatments had little effect on the percent germination of c) Hardenbergia. Significant variations can, however, be seen in the germination of the other three species. Attention should be drawn to the significant increase in germination of d) Acacia pulchella between the 80ËÅ ¡C treatment and 100ËÅ ¡C treatment. a) b) c) d) Fig. 1 Percent germination of a) Kenndia Coccinea, b) Acacia saligna, c) Hardenbergia, and d) Acacia pulchella at the end of a four week growth period. Each species had 500 seeds which were divided into five different heat pre-treatments. Discussion Heat shock treatments have two primary effects on seeds that cease dormancy. Cracking of the seed coat appears to be most common result of heat shock; however, heat can also be used to denature seed coat inhibitors (Hanley, Lamont, 2000). It is obvious from the information displayed in table 1 and figure 1 that temperature has a significant effect on the germination of Kenndia coccinea, Acacia saligna, and Acacia pulchella. In the natural environment, extreme temperatures on the soil surface can be lethal to seeds (Bell et al., 1993). Due to thermal diffusion, seeds below 6 to 8 cm may be too deep to have their seed coats cracked (Hanley, Lamont, 2000). A. pulchella has developed a relationship with ants to maximise germination. The ants bury the seeds at a depth of approximately 4cm which is the depth where heat penetration and temperature required to break dormancy appears to converge (Hanley, Lamont, 2000). A similar heat pre-treatment experiment (Table 2) to the one carried out in this report was carried out by Bell, Plummer, Taylor (1993). They examined the effects of seed scarification and boiling on the percent germination of native Western Australian legumes. The data indicates that a 300 second heat treatment tends to reduce germination percentages in most of the species listed in table 2. Acacia pulchella is one Western Australian species that shows no significant germination in the percent germination (Bell et al., 1993). This information suggests that A. pulchella evolved in an environment that experiences prolonged burning (Bell et al., 1993). The results obtained by Bell, Plummer, Taylor (1993) after examining the effects of no pre-treatments, seed scarification, and heat shock on 55 species of native Western Australian legumes. It is interesting to note that the percent germination graph of A. saligna in figure 1 shows an increase in germination as treatment temperature increased. This result is significant as A. saligna is a coastal habitat species whose seeds have the capacity to survive mild fires, but are unable to endure intense heat (Herranz et al., 1998). While high temperatures are required to crack the seed coat of many native Western Australian species, germination may also be cued by incubation temperatures that would best support the survival of the seedlings (Bell et al., 1993). It is possible that this factor may have influenced the germination results of K. coccinea, A. saligna, Hardenbergia, and A. pulchella. In Western Australia, heat is a key requirement for the successful germination of many plant species. Combinations of factors, however, are often required to maximise the chance of germination of any plant species. Due to the diversity of flora in Western Australia, more research is required to determine the optimal environment for commercial or private cultivation of many species.

Accounting: the Forensic Accounting Who Fought Whiet Collar Crime Essay

Abstract The global increase in fraud has caused many people to lose trust in accountants. However, experts in the field of Forensic Accounting, such as Certified Fraud Examiners, are restoring ethics and trust by fighting to deter white-collar crimes. The most prevalent type of fraud encountered is occupational fraud. Under occupational fraud the most common and consequential schemes are asset misappropriation and fraudulent statements. Due to the rapid increase of occupational fraud, organizations have implemented anti-fraud controls. Statistics have shown that these controls have helped to decrease the likelihood of fraud. This examination of Forensic Accounting points out the importance of Certified Fraud Examiners in the economic, business, and financial fields within the International Community. See more:  Masters of Satire: John Dryden and Jonathan Swift Essay Forensic Accounting: Fighting White Collar Crime When asked about ethical issues in the field of accounting, Raymond Reisig, both a Certified Public Accountant (CPA) and Certified Fraud Examiner (CFE), stated that ethics is the foundation which accounting stands on because â€Å"Our whole profession depends on people trusting us.† However, due to the lack of ethics in many large companies involved with fraud, the public has lost faith in the accounting profession. Hoping to restore the trust of society, many companies worldwide have incorporated Forensic Accounting into their industries. Essentially, the secret to uncovering fraud is by following a trail of money that will eventually lead to evidence that proves where the money has gone. This has been the job of Certified Fraud Examiners for years. A number of different types of frauds occur daily, but the most prevalent type of fraud that seems to catch the public’s eye is occupational fraud. Everyday, Certified Fraud Examiners are working hard to fight off occupatio nal fraud in corporate America. According to the Association of Certified Fraud Examiners (ACFE), occupational fraud is â€Å"the use of one’s occupation for personal enrichment through the deliberate misuse or misapplication of the employing organization’s resources or assets† (2010, p. 6). Occupational fraud has now become a global problem, which has substantially increased the demand for forensic accounting. Forensic accounting is one of the many branches in accounting; under this specific branch exists Certified Fraud Examiners. Certified Fraud Examiners are experts specifically trained to find fraud, detect the ways in which the fraud was committed, and uncover who may have committed the crime. Two of the many schemes under occupational fraud that certified fraud examiners are confronted with are asset misappropriation and fraudulent statements. â€Å"Report to the Nations†, a worldwide study of 1,843 cases of occupational fraud from 2008-2009, found that in the U.S. â€Å"Asset mi sappropriation schemes were the most common form of fraud†¦ representing 90% of all cases† (ACFE, 2010, p. 4). Asset misappropriations range from conspiracies like skimming, when an employee does not record a sale and instead pockets the money, to schemes like check tampering, when an employee steals blank checks from the company and writes them out to himself. However, the most common fraud is billing. Billing happens when an employee deceives his employer to make false payments by submitting invoices for fictitious goods or services. One example of this could be found in a recent report in The New York Times. Anita Collins, 67, who is being charged for grand larceny in the first degree, for embezzling over $ 1 million over seven years from the Archdiocese of New York. Anita was able to skillfully delude the Catholic Church by sending fictitious invoices to the Archdiocese and issuing 468 checks to accounts she controlled (Otterman 2010). Billing alone can cause an organization to lose, on average, $128,000 annually. Although Asset misappropriation is the most common type of fraud, according to â€Å"Report to The Nations† it is the least costly. In contrast to asset misappropriation, fraudulent statements only made up less than 5% of all cases in the same study. However, these schemes are the most consequential, causing a median loss of more than $4 million annually (ACFE 4). Fraudulent statements involve the manipulation, falsification or alteration of accounting records, misrepresentation of financial statements, and the misapplication of accounting principles relating to amounts (Crumbley 2009). Financial statement schemes can be very hard to catch because they are buried under false numbers and fake company names. In a recent New York Times article authors Hiroko Tabuchi and Keith Bradsher revealed that in October 2011, Michael C. Woodford, former Olympus president and chief executive, exposed the corporat ion’s â€Å"fraudulent accounting†. The scandal covered up $1.7 billion in losses by misstating their finances on their income statements. The corporation’s former and current executives tactically buried their losses so that external auditors could never discover them (Tabuchi 2012). Due to the complexity of financial statement fraud, such as the Olympus scandal, many companies hire certified fraud examiners to investigate their financial statements when they suspect fraud is present. Occupational fraud is hard to detect due to the fact that owners and executives commit most fraud. Take for example the case of Maria do Rosario Veiga. Ms. Veiga was an experienced auditor who had been working for the World Meteorological Organization for 4 years before she blew the whistle on their fraudulent behavior. Ms. Veiga was fired from the organization because she refused to cover- up an embezzlement scheme of 3.5 million dollars stolen by senior officials (WMO 2009). For this reason many organizations have implemented anti-fraud controls to prevent and detect fraud. Anti- fraud controls consist of controls such as hotlines, fraud training for employees, surprise audits and employee support programs. In every study since 2002, the Association of Certified Fraud Examiners have found that tips are the most common and effective way to detect fraud (ACFE 4). This study found that tips detected 40.2 percent of all cases; employees were the most common source of fraud tips (ACFE 17). Anti- fraud controls are reinforcing ethical standards in the field of accounting. A specific case study examined by CFE Tracy Coenen exemplifies the right way to deal with receiving a tip from an employee about fraud. First, the board of directors must determine that an independent investigation of the allegations should be done. After this, they seek unbiased analysis, and retain an outside counsel and a forensic accountant to investigate. Management then gathers all documents relevant to the allegations, and gives the investigator access to all employees and accounting records (Coenen 2011). Going through such procedures should be important to any company who receives a suspicious tip from an employee. Due to the major business scandals involving asset misappropriation and fraudulent statements, it is crucial for CFEs to have a good understanding of these schemes. Examining fraud involves close examination and piecing together financial evidence to find the hidden truth behind numbers. For this reason, the requirements to become a CFE include earning a Bachelor’s Degree, passing a ten-hour exam and having at least two years of professional experience in the related field (Meservy, 2006, p. 164). Not only do these requirements prepare a CFE before going into the field of forensic accounting, but they also ensure the public that the work of a CFE is trustworthy. Although it is very important that CFEs obtain knowledge of fraudulent behavior, it is also important that they acquire other skills as well. Many times when people hear the word â€Å"accountant† they rarely think of a person who has excellent communication and writing skills. However, this is a very misleading misconception; In fact in a survey of 725 CFEs, communication and people skills were reported as critical by 44% of the recipients (Meservey, 2006, p. 176). These skills are viewed as critical because when a fraud examiner is investigating a case, he or she must be able to speak directly with their client; A CFE must also be able to orally present their findings in a courtroom to a judge and jury in a way that is clear and easy to understand (Wells, 2009). Along with communication and people skills, surprisingly, writing skills are also one of the most important. After a fraud examiner collects all the evidence needed, he or she must report their findings; A majority of the time these findings are reported by writing. Tracy Coenen, a fraud examiner and forensic accountant, stresses that, â€Å"The best financial expert witnesses help win cases by artfully and simply communicating the facts through written reports†¦Ã¢â‚¬  (Coenen, 2007). For this reason, a CFE must have strong writing skills. A part of effectively reporting facts is following an ethical code by remaining unbiased about the innocence or guilt of the suspect, and reporting only relevant facts. If there is a lack of clarity in the way facts are reported and communicated, not only can it cause the jury to lose trust in the CFEs findings, but essentially cause a negative outcome on a case (Coenen, 2007). The corner stone of the accounting field is ethics. For this reason, being ethical is the most important skill a CFE should acquire. Huge fraud cases such as the collapse of Enron and WorldCom led to higher costs for products and services, mistrust in leaders and a loss in retirement funds and job security (Crumbley, 2009). This was one of the driving forces that led to the passing of the Sarbanes-Oxley Act of 2002. This act not only regulated the auditing profession but it also demonstrated to the public that accountants value ethical standards. Up until now this act is based on making â€Å"everyone responsible for fighting fraud by increasing all parties responsibilities for uncovering such fraud in every direction at every stop in the process† (Crumbley 2009). Not only has the Sarbanes-Oxley Act helped to gain the trust of the public, but CFEs have also played a huge role in this as well. The fact that the main task of a CFE is to deter and detect fraud, proves to society that the field of accounting remains ethical and fair. Fraud has caused many people to lose their trust in accountants; however, the field of accounting is implementing many ways to reduce fraud. Forensic Accounting plays a huge role in this because Certified Fraud Examiners are being used to analyze and examine financial statements in a way that normal accountants cannot. Through excellent communication and writing skills CFEs have ultimately proven that accountants do more than just â€Å"deal with numbers†. The increase in demand for Forensic Accounting shows that our ethical standards are still our main priority. Unfortunately, occupational fraud is something that always occurs in every organization; we cannot change this. However, what forensic accounting can change is the way which society views accountants as ethical.

The Low Down on Buy a Paper Exposed

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Problems with Ppaca - 1375 Words

Problems with PPACA: Higher Costs PPACA has touted new benefits without measures to cut cost.1 One should know that in America there are already federal laws and programs to cover the elderly (Medicare), the poor (Medicaid), and uninsured children (CHIPs), In addition there is basically free or low cost care to anyone who needs it and it is available if one looks for it. Examples include: Shriner’s hospitals, free clinics, and providers who do pro bono work. In case that wasn’t enough, there are also laws in place that ban practices of charging more to people with pre-existing conditions in employer-based health insurance. The 60% of Americans who get their healthcare insurance from their employer may actually be hurt by PPACA.†¦show more content†¦All medication purchases using FSAs or HSAs will require a prescription.1,2 Those expensive over-the-counter medications will now be out of pocket expenses for every American, even if they planned in advance with a HSA or FSA to cover the costs . More Red Tape It is hard to think of an example where government intervention reduces red tape and the PPACA is no exception. Anyone who receives $600 or more in compensation from a business will be required to receive a 1099 from that business at the end of the year. This ruling has been predicted to be so burdensome to American small businesses that even Obama has vowed to sign legislation to repeal it. Currently, the bill is gridlocked in Congress. Under the PPAC, the employer mandate will allow employers to receive monthly reports on subsidized employees. This has potential liability implications. Revealing personal finances to employers exposes individuals personal information and could increase employers liability.1 A business with the employer mandate in place and coverage for a household may see the government tack on penalties in such instances as an employee’s spouse loses a job, or an elderly relative moves in. There is the possibility that the employers will have to pay a penalty without knowing the full details, unless challenged and given permission by a government agency.1 Finally, under the employer mandate, PPACA forces businesses to make decisionsShow MoreRelatedThe Patient Protection And Affordable Care Act1491 Words   |  6 Pagesmaintaining fairness. Background/Problem: In 2010, President Barack Obama instated the Patient Protection and Affordable Care Act (PPACA). The PPACA was implemented to help provide affordable health care insurance for Americans. The idea for an efficient universal health care system is not new. In fact, 32 countries in the world have fully functional universal health care systems, the earliest being Norway in 1912 (Foreign Countries with Universal Health Care). The PPACA tries to implement a health careRead MoreThe Patient Protection And Affordable Care Act756 Words   |  4 PagesProblem Statement It has been almost six years since the Patient Protection and Affordable Care Act (PPACA) was enacted. Before the ObamaCare Act many people living in the United States didn’t have health insurance. The Patient Protection and Affordable Care Act include a long list of health-related provisions. Additionally, it supposed to extend coverage health insurance to many uninsured Americans (Obamacare, Web). Not all new government programs are perfect and the PPACA is no exception. EvenRead MoreThe Impact Of The Patient Protection And Affordable Care Act On Americans And Its True Intentions Through Communism1616 Words   |  7 Pagesthose supporters and opponents of the PPACA on whether it is a beneficial healthcare system, or not; and whether it is socialism, communism, capitalism, or corporatism. The government has framed the PPACA as a working progress to better Americans access to healthcare coverage but many argue that it is a lie. Both Horowitz and Evan both suggest that the PPACA is not helpful and is a system created to control Americans healthcare coverage. We also examine the PPACA through the help of writer Voss whoRead MoreThe Patient Protection Affordable Care Act1412 Words   |  6 PagesHealth care cost has been constantly rising and a problem in this country for years. Millions go without much needed medical care every year due to the lack of health care. For many the emergency room is their first contact with medical care. The Patient Protection Affordable Care Act (PPACA) intends to significantly decrease the number of uninsured in American. The PPACA, is said to be most comprehensive insurance reform since 1965, (the year in which Medicare and Medicaid were implemented) wasRead MorePatient Protection and Affordable Care Act (Ppaca)1014 Words   |  5 PagesI. Overview The purpose of this paper is to present a brief overview and timeline of the Patient Protection and Affordable Care Act (PPACA) that was signed into law by President Barack Obama on March 23, 2010 and to discuss its potential impact on healthcare access, costs and quality, and insurance companies. . II. Healthcare Reform Timeline The PPACA includes comprehensive reforms that will take place over the next four years. It is intended to hold insurance companies more accountable, protectRead MoreHealth Insurance Companies Are Protected From Exclusion Under Preexisting Conditions1632 Words   |  7 Pages†¢ Health insurance o PPACA prohibits malpractice by health insurance companies o The patients are protected from exclusion in preexisting conditions †¢ PPACA on the insurance rates o Tobacco users not to be charged more than 1.5 compared to the non-users o Allowed variation for adults will be 3 to 1 †¢ Effect of PPACA on employers o Prohibits employer-sponsored health plans and commercial health insurers from imposing a preexisting-condition exclusion o Insurers and employer self-insured health plansRead MoreThe Patient Protection And Affordable Care Act900 Words   |  4 PagesThe patient Protection and Affordable Care Act (PPACA) is the most debatable act which was signed into law on March 23rd, 2010 by President Obama (Obamacare Bill: Full PPACA Related Laws, n.d.). According to Affordable Care Act and the IAFF (2014), PPACA has three main objectives: expand access to healthcare coverage, shield patients against illogical actions by health insurance companies, and cut healthcare costs. The United States (U.S.) is the only advanced country that spend twice as muchRead MoreEvaluation of the Patient Protection and Affordable Care Act of 20101560 Words   |  7 PagesAct (PPACA), the U.S. health care reform legislation. The primary objective of the PPACA act is to â€Å"provide quality affordable health care for Americans† (Centers for Medicare Medicaid). Furthermore, the PPACA has the potential to â€Å"improve the rol e of public programs, improve the quality and efficiency of health care, and prevent chronic disease and improve public health† (Centers for Medicare Medicaid). It has been said that since the passage of Medicare in the year of 1965, the PPACA is â€Å"consideredRead MoreThe Patient Protection And Affordable Care Act1208 Words   |  5 PagesObama signed the Patient Protection and Affordable Care Act (PPACA). This is more commonly referred among United States Citizens as Health Care Reform. This revolutionary law offers three main guarantees: First, health insurance for all Americans, not just those who can afford it; Second, cost reduction in the insurance premiums for individuals and businesses; Lastly, higher quality care. On the surface, the PPACA seems all around beneficial for all Americans, but there areRead MoreThe Patient Protection And Affordable Care Act ( Ppaca ) : Blazing A Trail For Healthier Americans Essay1299 Words   |  6 PagesRunning head: PPACA A TRAIL FOR HEALTHIER AMERICANS Title: The Patient Protection and Affordable Care Act (PPACA): Blazing a Trail for Healthier Americans Introduction In the first quarter of 2016 the Patient Protection and Affordable Care Act (PPACA) legislation has lead to 20 million Americans gaining healthcare coverage, and a record low uninsured rate of 8.6 percent (U. S. Department of Health Human Services [DHHS], 2016). Yet the verdict is out on whether the PPACA has been an improvement