Impacts of Commercial Pressures on Audit Performance

Impacts of Commercial Pressures on Audit Performance Given the commercial pressures  are Auditors doing a good job? Introduction For two decades the debate has raged regarding whether auditors are performing their tasks adequately, within the bounds of the commercial pressures they are under. In preparing this paper, we have studied current research and comment surrounding this issue. Our opinion is that, although there are areas of serious concern and issues that need to be addressed, generally the auditing profession is doing a good job. â€Å"The debacle of Enron has shaken core assumptions about auditors and auditing.† (Kay and Carsberg 2002). Following the collapse of Enron, and its auditor’s Andersen, the role, competency, quality and standards of auditors came under increasing scrutiny, resulting in a raft of headlines such as the one quoted. The call from Kay and Carsberg, and others, for national and international standard committees to be set up, was quickly responded to. The US Sarbanes-Oxley Act (2002) and UK Combined Code of Corporate Governance (2003), both of which imposed stringent conditions onto the audit process, were swiftly introduced. As a result, the profession, through the IFA[1] (2006) responded with a complete overhaul of standards. All these regulations and standards have been subject to constant revision since their inception. However, concerns still exist regarding auditor performance as recent attempts by the UK government to criminalize certain audit failures shows (Parliamentary Correspondent 2006). In the same article audit firms responded, stating such a move would be â€Å"both costly and ineffective†[2] and that the â€Å"proposed offence will inevitably lead to defensive auditing, which is not in the interests of the profession or clients.†[3] . The auditing process, particularly in respect of Plc’s[4] is a complex procedure. There is a significant amount of preparatory work to be undertaken prior to the audit itself, including an understanding of the client’s business, evaluation of the risk, and the costing and construction of the audit itself (Dassen et. al. 2004, ch.6). This will determine the depth, breath, and percentage of testing required, fulfilling their tasks and complying with the requirements of all the applicable regulations and codes. This process also includes reaching an agreement on the fees to be charged. The audit task is even more complex when the organisation involved is a multi-national or transnational corporation. In addition, auditing firms have to ensure that they, and all of the persons involved in the audit, when preparing the audit, need to take into account all modifications and improvements to IFA standards, Company Law and the Combined Codes (Grey and Manson 2004). To monitor audits standards the government set up the Audit Inspection Unit (2006). The task of this unit is to ensure audits have complied with all current regulations (see page 6 of the report). Their latest report covered the â€Å"big four† firms and, for first time, the next five largest auditing firms. Seventy-seven audits were reviewed, over a number of sizes and industry sectors (see Appendix 1). Although, in general terms, the report responded positively, concluding that auditing firms are maintaining a reasonably high standard, there were some concerns. They found that progress on previous recommendations had been slower than expected, although there were mitigating circumstances (see section 4.1.1, p.11). In addition there was some concern expressed regarding the audit documentation (section 4.4.7, p.21). However, in other areas, such as leadership and human resources (section 4.2), improvements had been seen. In their final analysis, only in three areas did the Uni t make further recommendations. Addressing the position from the government viewpoint, a report was commissioned by the FRC[5] (Oxera Consultancy Group 2006). This report concentrated on the availability of auditor choice to corporations, and the competitive aspect of the profession in general. Whilst agreeing with the Audit Reporting Unit’s conclusion that generally the audit profession was performing their tasks well, this report expressed concerns in other areas. These focused on the dominance of the major audit firms within Plc and international fields. The fear is this leads to lack of choice and has produced increases in fees that exceed inflation by a significant amount, as much as 11%. There was also recognition that, from a logistical and cost point of view, it was virtually impossible for other auditing firms to compete for this market. One of the resultant fears that most corporate management expressed, was the problem that would be caused if there was a consolidation from four to three firms, and the impact this would have on other accounting and financial services, as well as the audit choice. Conclusion Having studied all of the research, we would concur with the conclusion that in view of the commercial concerns, audit firms are generally performing a good job. However, in our opinion, there is a need to address the competitive issues surround audit firms in the cases of quoted company audits. We would recommend that the laws of competition should be applied to the audit industry to ensure the numbers of firms do not reduce still further, and that ways should be considered to enable other firms to compete successfully in this market. References Audit Inspection Unit (2006) 2005/6 Audit Quality Inspections. Financial Reporting Council. London. UK Dassen, R., Schilder, A., Wallage, P. and Hayes, R. (2004) Principles of Auditing: An Introduction to International Standards on Auditing. FT Prentice Hall. Gray, Iain and Manson, Stuart (2004). The Audit Process: Principles, Practice and Cases. Third edition. Thomson Learning. Handbook of International Auditing, Assurance, and Ethics Pronouncements. (2006). International Federation of Accountants. New York. Kay, John and Carsberg, Bryan (2002) Stiffening the auditors’ backbones. Financial Times. UK Oxera Consultancy Group (2006). Competition and choice in the UK audit market. Report prepared for Financial Reporting Council. London. Parliamentary Correspondent. (2006). Auditors may escape criminal sanctions. Accountancy Age, UK. Sarbanes-Oxley Act (2002) Retrieved 6 November 2006 from http://www.sarbanes-oxley-101.com/sarbanes-oxley-TOC.htm The Committee on Corporate Governance (2003). The Combined Code on Corporate Governance. Financial Reporting Council. London. Footnotes [1] International Federation of Accountants [2] Baroness Noakes, a former KMPG partner [3] An Ernst Young spokesman [4] Public Limited Companies [5] Financial Reporting Council

Anthropology Essays – Australopithecines and Homos

Australopithecines and HomosSection 1 4. ( a & A ; B ) At Olduvai Gorge, East Africa, severalaustralopithecinesandgay, such asAustralopithecus Boisei( sometimesParanthropus Boisei) andHomosexual Habilis( big ) may hold coexisted ( Leakey 1994, 24-27, 29 ) .Australopithecus Boiseiis distinguished by outstanding sagittal crests on the top and dorsum of the skull and a long, wide and rather level ‘dished’ face with big grinders ( Wood 1992, 236 ) .Homosexual Habilis( big ) besides has a big level face with a little forehead ridge, though without the broad, dished’ visual aspect and crests ofAustralopithecus Boisei( Stringer 1992, 242 & A ; 251 ) . It besides had a robust jaw and big narrow grinders. The robust jaws and big grinders of bothAustralopithecus BoiseiandHomosexual Habilissuggest that the diets of both were chiefly vegetable. It is possible that earlyHomosexual Habilis, a tool shaper, besides hunted or scavenged for meat. Cut Markss from tools found on carnal castanetss from Olduvai show that meat was being cut from the bone bygayaround 1.8 million old ages ago ( Potts 1992, 331 ) . However, the tools from the earlier Oldowan industry can non steadfastly be associated with either genus Australopithecus orgay, though Leakey favours the latter because of the ulterior association ( 1994, 41 ) . Stanford cautions that we remember that even one species may expose a assortment of behaviors ( 2001, 25 ) . 5. ( a, B & A ; degree Celsiuss ) The earliest illustrations of Acheulean engineering day of the month to 1.5/4 million old ages ago and are associated withHomo ErectusLeakey 1994, 93 ; Gowlett 1992b, 353 ) . The handaxe ( or biface ) is associated with the development of a long axis linked to a ‘walnut’ form and illustrations may be symmetrical through a different planes and subdivisions ( Gowlett 1992a, 343 ) . Apart from usage as the eponymic handaxe, Acheulean tools were used as choppers and choices – some twelve implements have been identified ( Gowlett 1992b, 354 ; Leakey 1994, 93 ) . In eastern and south Asia discoveries ofHomo Erectushold non yielded Acheulean tools, perchance due to the presence of splintered bamboo rendering rock engineering redundant ( Gowlett 1992b, 351 ) . Besides, we might anticipate variableness in behavior over a broad, or even rather narrow, geographic country ( Stanford 2001, 25 ) . 6. ( a, B & A ; degree Celsiuss ) The Clovis people could hold reached America, possibly via a land span, as portion of a series of three migrations or motions of population from northern Asia, suggested by a assortment of grounds from linguistics, tooth analysis and genetic sciences ( Renfrew & A ; Bahn 1996, 438 ) . Dates for the motions are debatable and vary from up to 42,000-21,000 old ages ago for the earliest, 20,000 old ages ago for the 2nd and 16,000-5000 old ages ago for the last pre-Columbian motion. Martin had suggested they were the first civilization to come in the Americas ( 1973 ) . Evidence from sites such as Murray Springs, Arizona, reveal Clovis civilization artifacts association with macrofauna that subsequently became nonextant ( Haynes 1984 ) . A assortment of tools characterise the Clovis civilization, in peculiar bifacially worked and fluted missile points ( Gowlett 1992b, 359 ) . Such tools are characteristically those of huntsmans. Section 2 7. ( a, B & A ; degree Celsiuss ) Table 1. Showing Relative day of the months, encephalon sizes and encephalon construction of assorted species of hominid and hominoid ( after Deacon 1992, 116-7 ; Stringer 1992, 251 ; Wood 1992, 236 ) .SpeciessDates ( approximative old ages ago )Brain size ( cm3 )Brain constructionProconsul23-15 millionN/AN/AAustralopithecus Afarensis4-2.5 million400-500Broca’s country non presentHomosexual Habilis ( big )2.4-1.6 million600-800Broca’s country nowadaysHomo Erectus1.8-0.3 million750-1250Broca’s country nowadaysHomosexual Sapiens Neanderthalensis150,000-30,0001200-1750Broca’s country nowadaysHomosexual Sapiens ( early modern )130,000-60,0001200-1700Broca’s country nowadaysChimpanzeePresent400Area homologous to Broca’s countryTable 1 shows that early hominoids such asAustralopithecus Afarensishad comparable and somewhat larger encephalons than modern Pan troglodytess ( 400-500cm3 ) , although Broca’s linguistic communication country seems non to hold been present. Broca’s country was present in the larger encephalons ( 600-800cm3 ) ofHomosexual Habilis( big ) and in subsequentlygayspecies up to and includingmodern Homo Sapiens Sapiens. The encephalon size ofgayspecies has increased over clip, top outing at thatof Homo Sapiens Neanderthalensisat 1200-1750cm3, similar to that ofHomosexual Sapiens Sapienswith a scope of 1200-1700cm3. From the informations tabled above, it is non possible to reason that encephalization was a cardinal event in human development although worlds are without uncertainty the most encephalized species on Earth with a encephalon three times bigger than that of a similar sized ape ( Deacon 1992, 116 ; Curtis et Al 2001, 167 ) . The relationship between intelligence and encephalon size is non simple and the presence of Broca’s country does non turn out linguistic communication usage. Chimpanzees are sociable, learn and Teach, usage tools and show complex behavior, even capable of being trained in sign-language yet their encephalons are relatively little. Worlds besides display great assortment in their behavior and it is non ever clear that they are better adapted to life than less encephalized species, which calls into inquiry the nature and cogency of such comparings. Besides really important are the recent finds on Flores, which suggest that a tool and fire utilizinggayspecies we ighing merely 55 lbs and with a encephalon three times smaller than modern worlds evolved fromHomo Erectus( Morwood et al. 2005 ) . Section 3 8. ( a, B, degree Celsius & A ; vitamin D ) Multiregionalists, such as Wolpoff and Thorne have observed continuity, despite spreads, fromHomo Erectusin Java to modern Aboriginal Australians ( Curtis et al. 2001, 198 ) . The SangiranHomo Erectuswas dated at 700,000 old ages old, the skulls from Ngandong to between 400,000-100,000 old ages old and the Australian Mungo people to 24,000 old ages old. Wolpoff and Thorne have observed anatomical continuity in the cranial characteristics, known as the ‘mark of ancient Java’ . The NgandongHomo Erectusbraincases have been redated from 400,000-100,000 to 50,000-30,000 old ages old by negatron spin resonance ( ESR ) dating and uranium series dating ( U-series dating ) ( Curtis et al. 2001, 221 ) . Dates achieved by gamma beam dating have non been published. The Mungo remains have been diversely dated, originally at 24,000 old ages old so to about 62,000 in 1999, and most late utilizing optically exciting luminescence, both the Mungo Lady and Man were redated once more to 40,000 old ages old ( Bowler et al. 2003 ) . The new day of the months for the Ngandong braincase and the Mungo people, if right, suggest thatHomosexual SapiensandHomo Erectuscoexisted in south east Asia. While ab initio an uncomfortable decision for many, the assorted dating techniques do look to confirm one another, and recent discoveries ofHomo Floresiensismay supply further cogent evidence of diverseness. The redating of the Mungo people has led to the proposal that modernHomosexual Sapiensdispersed eastward from Africa, before come ining Europe, therefore retaining the ‘Out of Africa’ place ( Gore 2000, 97 ) . Thorne, commented that the redating had no impact on multiregionalism, Wolpoff adding that from 2 million old ages ago there was merely one human species ( Curtis et al. 2001, 229 ) . Whatever theoretical attack one has to dispersal, it seems indispensable to recognize the diverseness and coexistence of communities ofHomosexual. Mentions Bowler, J.M. , Johnston, H. , Olley, J. Prescott, J. Roberts, R. Shawcross, W. and Spooner, N. 2003. New ages for human business and climatic alteration at Lake Mungo, Australia.Nature421 ( February ) 837-40.Curtis, G.H. , Swisher III, C.C. and Lewin, R. 2001.Java Man. London: Little, Brown & A ; Co.Deacon, T.W. 1992. The human encephalon. In Jones et Al. ( eds. ) . 1992.The Cambridge Encyclopedia of Human Evolution. Cambridge: Cambridge University Press, 115-123.Gore, R. 2000. Peoples Like Us.National GeographicVol.198/1 ( July ) , 90-117.Gowlett, J.A.J. 1992a. Early human mental abilities. In Jones et Al. ( eds. ) . 1992.The Cambridge Encyclopedia of Human Evolution. Cambridge: Cambridge University Press, 341-345.Gowlett, J.A.J. 1992b. Tools – the Palaeolithic record. In Jones et Al. ( eds. ) . 1992.The Cambridge Encyclopedia of Human Evolution. Cambridge: Cambridge University Press, 350-360.Haynes, C.V. 1984. Stratigraphy and Late Pleistocene Extinction in the United States . In Martin, P.S. and Klein, R.G. ( eds. ) . 1984.Quaternate Extinctions. Tucson: University of Arizona Press, 345-353.Jones, S. , Martin, R. and Pilbeam, D. ( explosive detection systems. ) 1992.The Cambridge Encyclopedia of Human Evolution. Cambridge: Cambridge University Press.Leakey, R. 1994.The Origin of Humankind. London: Weidenfeld & A ; Nicolson.Martin, P.S. 1973. The find of America.Science179, 969-74.Morwood, M. , Sutikna, T. and Roberts, R. 2005. World of the Small People.National GeographicVol.207/4 ( April ) , 2-15.Potts, R. 1992. The hominian manner of life. In Jones et Al. ( eds. ) . 1992.The Cambridge Encyclopedia of Human Evolution. Cambridge: Cambridge University Press, 325-334.Renfrew, C. and Bahn, P. 1996.Archaeology, Theories, Methods and Practice. London: Thames & A ; Hudson.Stanford, C.B. 2001.The Hunting Apes. Princeton: Princeton University Press.Stringer, C.B. 1992. Development of australopithecines. In Jones et Al. ( eds. ) . 1992.The Cambridge Encyclopedi a of Human Evolution. Cambridge: Cambridge University Press, 241-254.Wood, B.A. 1992. Development of early worlds. In Jones et Al. ( eds. ) . 1992.The Cambridge Encyclopedia of Human Evolution. Cambridge: Cambridge University Press, 231-240.

Francis Bacon and Rene Descartes Essay

The Discourse on the Method of Rightly Conducting One’s Reason and of Seeking Truth in the Sciences is one of the most influential works in the history of modern philosophy, and important to the evolution of natural sciences. In this work, Descartes tackles the problem of skepticism. Descartes modified it to account for a truth he found to be incontrovertible. Descartes started his line of reasoning by doubting everything, so as to assess the world from a fresh perspective, clear of any preconceived notions. Whereas Francis Bacon’s Scientific Method wanted to replace the deductive reasoning by inductive reasoning. The important concept in this reformed thought is about discovering truth rather than establishing the beliefs by deduction. The scientific and philosophical contributions that Rene Descartes and Francis Bacon helped form a single concept of the scientific method. The scientific method was a new way to reach a conclusion about anything and refers to a way one should acquire knowledge, or investigate a phenomenon or to correct and refine previous unproven knowledge. It is a five step method; the inquiry, initial hypothesis, action of investigation, results and conclusion. Rene Descartes was born in France at La Haye near the city of Tours in 1596. He went to school at the age of eight at La Fleche in France; he was a student there until the age of sixteen, in which he studied scholastic philosophy and mathematics. Later he was educated at the Jesuit College of La Fleche between 1606 and 1614. When he was nineteen he left Jesuit College for the University of Poitiers, where he studied law for two years and graduated in the year 1616. He got a degree in law but developed a passion for mathematics because he saw it as one field where absolute certainty could be found. Descartes also saw it as a means for achieving greater progress in both science and philosophy. He later claimed that his education gave him little of substance and that only mathematics had given him certain knowledge. In 1618-1621 he enlisted in the army, military service was tradition in his family, and when the Thirty Years’ War began he was encouraged to volunteer under the Count de Bucquoy in the Bavarian army. In his leisure time he studied mathematics, having been influenced by the Dutch mathematician and scientist Beeckman. He left the army in 1621 he dedicated his life to the study of science and philosophy (1621-1649). During which time he published his most influential works, by 1650 his health was depleting and he passed away in Stockholm of pneumonia at the age of fifty-three. Francis Bacon was born in London. He entered Trinity College, Cambridge, at the age of twelve. He studied law and became a barrister in 1582; two years later he took a seat in the House of Commons. Bacon’s opposition, in 1584, to Queen Elizabeth’s tax program delayed his political advancement. While in the earlier days he supported the Earl of Essex, Bacon, in 1601, was involved in his prosecution. With the accession of James I (1566-1625) and thereafter, a number of honours were bestowed on Bacon: he was knighted in 1603, made Solicitor General in 1604, Attorney General in 1613, and Lord Chancellor in 1618. He was an English lawyer, statesman, essayist, historian, intellectual reformer, philosopher, and supporter of modern science. Early in his career he claimed â€Å"all knowledge as his province† and afterwards dedicated himself to an extensive revaluation and re-structuring of traditional learning. To take the place of the established tradition a miscellany of Scholasticism, humanism, and natural magic, he proposed an entirely new system based on empirical and inductive principles and the active development of new arts and inventions, a system whose ultimate goal would be the production of practical knowledge. Descartes and Bacon were influenced by 16th century society. What does the situation look like in Europe in terms of science and philosophy in 1500’s? Scholasticism is over in terms of being a philosophical point of view. It is still practiced in some universities and will be practiced up until the 18th century at least. Three fundamental changes have occurred during the Renaissance; Aristotle portrayed the understanding of the universe, Galen described the importance of medicine and to understand astronomy Ptolemy described it. In 200 years there has been a revolutionary change, Rene Descartes and Isaac Newton have replaced Ptolemy in astronomy. Galileo has replaced Aristotle in physics. Harvey has replaced Galen in medicine. The three ancient authorities have been over thrown. In Rene Descartes’ Discourse on Method he expresses his disappointment with traditional philosophy and with the limitations of theology; only logic, geometry and algebra hold his respect, because of the utter certainty which they can offer us. Unfortunately, because they depend on hypotheses, they cannot tell us what is real, i. . what the world is really like. Therefore Descartes suggests a method of thought combining the consistency of mathematics but based on natural truths about what is real, basic knowledge which could not be wrong (like the axioms of geometry). He calls into question everything that he thinks he has learned through his senses but rests his entire system on the one truth that he cannot doubt, namely, the reality of his own mind and the radical difference between the mental and the physical aspects of the world. What is crucial to Descartes is reason because he wants to establish a foundation for the sciences. Reason is a constant for Descartes; he is given credit as starting the modern rationalist school. Rationalists were people who philosophers who felt that every human being possessed ideas about the world that each of us was born with and they were the bases of much of our knowledge. Descartes does tend to rationalism. â€Å"Thus our convictions result from custom and example very much more than from any knowledge that is certain. Look at how we operate as human beings in society. Our beliefs and convictions come from tradition, we believe certain things and act in certain ways, and we are interested in certain things because of the traditions that preceded us. Descartes apposes this to knowledge that is certain, in other words basically he does not have much time for tradition. Beliefs and convictions are not knowledge. Knowledge is something that you can be certain of. When Descartes says knowledge, he means no possibility of doubt at all. Absolute certainty is knowledge and this is what he wanted for his new foundation for the sciences. Certainty is everything, not gut certainty, gut feeling is purely psychological subject feeling. Feeling is not included when referring to certainty, object certainty is certainty is there no matter what your feeling is it is a state of affairs that is there if you like it or not and you know it in such a way that you cannot possibly be mistaken and you cannot possibly doubt it. Descartes criticizes tradition; he says we can’t rely on tradition for true knowledge. In terms of the contemporary world you cannot rely on the point of view of the masses of people when we are trying to deal with or discover new knowledge that might be somewhat difficult to get a handle on. Descartes only relies on one thing mainly and that is his reason. â€Å"I decided to go slowly and to be so careful about everything that, even if I made very little progress, I would at least prevent myself from falling. I did not even wish to begin rejecting completely any of the views that may have slipped among my beliefs previously without having been introduced there by reason. He wants to go slowly and not make mistakes because he is dealing with his own mind and thoughts. When Descartes is considering beliefs he wants only those beliefs that have been checked out by his reason. â€Å"Everything that I accepted as being most true up to now I acquired from the senses or through the senses. However, I have occasionally found that they deceive me, and it is prudent never to trust those who have deceived us, even if only once. † Descartes tries to undermine his beliefs by considering the fact that he remembers that his senses have deceived him before. Descartes’s goal is to suspend judgment about any of his beliefs which are even slightly doubtful. Descartes talks about the three disciplines of mathematics, logic, geometric analysis and algebra. In logic a form of deductive reasoning consisting of a major premise, a minor premise and a conclusion is called a syllogism. Example, Major premise: All men are mortal. Minor premise: Socrates is a man. Conclusion: Therefore Socrates is mortal. The key thing about a syllogism for Descartes is that as an argument form it does not help us learn anything new. Individuals use arguments to establish aspects that are new, that are different from the premises, the example above does not tell an individual something new because all the information is provided within the premises. In deductive logic when all the premises are true and the argument is valid it goes by the rules of logic, than the argument is a sound argument and the truth of the conclusion is guaranteed. Descartes wants a logic that is going to help discover new truths. In the case of syllogisms and most of its other rules are more useful for explaining to someone else what one already knows or even, for speaking uncritically about things that one does not know, rather than for learning them. † Descartes says this logic does not help with discovering a new scientific method and he cannot rely on logic alone to generate a new method. Regarding geometry â€Å"is always so tied to the discussion of shapes that it cannot exercise the understanding without greatly tiring the im agination. † He is happy with the understanding, which for Descartes also means reason. Descartes does not agree with imagination because imagination can get tired while it is conjuring up various images. He is pro understanding and reason but is suspicious of imagination and unfortunately geometry is reliant on imagination and therefore he cannot rely completely on geometry for his new method. Algebra is so constrained by certain rules and symbols that it has become a confused art that hinders the mind rather than a science that assists it. Descartes decides to do it by himself and develop a method on his own. He assembles four basic rules for his method and they also reflect what goes on in basic science in modern day. The first was never to accept anything as true if I did not clearly that it was so. † No subjection bias and jumping to conclusions. Jumping to conclusions is one of the criticisms he makes of some forms of reasoning and jumping to conclusions simply means on the bases of very little data I make a conclusion beyond that data. A modern day example supporting Descartes first rule is to go buy a new car, take the car out for a test drive and drive it for about 10- 20 minutes than decide to buy the car because it is fabulous and it will never have any problems. Descartes says this is hasty reasoning that is drawing a hasty conclusion, in other words you haven’t driven that car enough to make that kind of conclusion about the quality of that car. Analytical is the second rule, the problem that you are dealing with as a scientist. The first thing you do when you confront a problem is to break it down into its parts. In other words what are the elements of this problem? Descartes is saying the best way to solve a problem is to first break it down to analyze it into its smallest sub parts and then attack it. The third rule was reconstruction/reduction. Reduction refers to subject matter, â€Å"to guide my thoughts in an orderly way by beginning with the objects that are the simplest and easiest to know. † In other words you break down the objects to their simplest part which is the reduction and then you reconstruct from the parts of the object. When you are reconstructing you are looking for the internal order of the subject matter. Comprehensiveness is the fourth rule for Descartes’ method. Means to make sure nothing relevant has been left out of consideration. That you have dealt with the entire object and all of its parts and not just some of the object and some of its parts. The bases of his method is that if all inferences that if they result from an argument that has all true premises and follows the rules of logic than the conclusion is necessarily true. This is the possibility of the perfect argument, if one every time someone criticizes you was able to devise an argument that had all true premises and followed the rules of logic one could be assured that the truth of your conclusion every time out was true. At the beginning of his adult life, Francis Bacon aimed at a revision of natural philosophy; he wanted a new system which emphasized empirical methods and laying the foundation for applied science. The apparent difference between Descartes and Bacon, Descartes emphasis was on deduction and reason; Bacon is caught more by empiricisms which mean he believes all our knowledge comes from sense experience. In 1603 Bacon writes the interpretation of nature. Here he opposes Aristotelian thought and purposes a new outline for a new method. Like Descartes he has no use for tradition, for the philosophical tradition and the scientific tradition he has no use for it what so ever. Bacon is saying we need a new start.

Genetic Variation Definition, Causes, and Examples

Genetic variation can be defined as the genetic makeup of organisms within a population change. Genes are inherited segments of DNA that contain codes for the production of proteins. Genes exists in alternate versions, or alleles that determine distinct traits that can be passed on from parents to offspring.   Key Takeaways: Genetic Variation Genetic variation refers to differences in the genetic makeup of individuals in a population.Genetic variation is necessary in natural selection. In natural selection, organisms with environmentally selected traits are better able to adapt to the environment and pass on their genes.Major causes of variation include mutations, gene flow, and sexual reproduction.DNA mutation causes genetic variation by altering the genes of individuals in a population.Gene flow leads to genetic variation as new individuals with different gene combinations migrate into a population.Sexual reproduction promotes variable gene combinations in a population leading to genetic variation.Examples of genetic variation include eye color, blood type, camouflage in animals, and leaf modification in plants. Genetic variation is important to the processes of natural selection and biological evolution. The genetic variations that arise in a population happen by chance, but the process of natural selection does not. Natural selection is the result of the interactions between genetic variations in a population and the environment. The environment determines which genetic variations are more favorable or better suited for survival. As organisms with these environmentally selected genes survive and reproduce, more favorable traits are passed on to the population as a whole. Genetic Variation Causes Computer graphic illustration depicting a point mutation. A point mutation is a genetic mutation where a single nucleotide base is changed.   Alfred Pasieka/Science Photo Library/Getty Images Genetic variation occurs mainly through DNA mutation, gene flow (movement of genes from one population to another), and sexual reproduction. Due to the fact that environments are unstable, populations that are genetically variable will be able to adapt to changing situations better than those that do not contain genetic variation. DNA Mutation: A mutation is a change in the DNA sequence. These variations in gene sequences can sometimes be advantageous to an organism. Most mutations that result in genetic variation produce traits that  confer neither an advantage or disadvantage. Mutations lead to genetic variation by altering genes and alleles in a population. They may impact an individual gene or an entire chromosome. Although mutations change an organisms genotype (genetic makeup), they may not necessarily change an organisms phenotype.Gene Flow: Also called gene migration, gene flow introduces new genes into a population as organisms migrate into a new environment. New gene combinations are made possible by the availability of new alleles in the gene pool. Gene frequencies may also be altered by emigration of organisms out of a population. Immigration of new organisms into a population may help organisms better adapt to changing environmental conditions. Migration of organisms out of a population could re sult in a lack of genetic diversity.Sexual Reproduction: Sexual reproduction promotes genetic variation by producing different gene combinations. Meiosis is the process by which sex cells or gametes are created. Genetic variation occurs as alleles in gametes are separated and randomly united upon fertilization. The genetic recombination of genes also occurs during crossing over or the swapping of gene segments in homologous chromosomes during meiosis. Genetic Variation Examples A true albino squirrel photographed eating a nut in Companies Garden in Cape Town, Western Cape Province, South Africa.   David G Richardson/Getty Images Favorable genetic traits in a population are determined by the environment. Organisms that are better able to adapt to their environment survive to pass on their genes and favorable traits. Sexual selection is commonly seen in nature as animals tend to select mates that have traits that are favorable. As females mate more often with males considered to have more favorable traits, these genes occur more often in a population over time. A persons skin color, hair color, dimples, freckles, and blood type are all examples of genetic variations that can occur in a human population. Examples of genetic variation in plants include the modified leaves of carnivorous plants and the development of flowers that resemble insects to lure plant pollinators. Gene variation in plants often occurs as the result of gene flow. Pollen is dispersed from one area to another by the wind or by pollinators over great distances. Examples of genetic variation in animals include albinism, cheetahs with stripes, snakes that fly, animals that play dead, and animals that mimic leaves. These variations enable the animals to better adapt to conditions in their environments.