Victorian Gothic and Gothic Revival Essay Example | Topics and Well Written Essays - 1500 words

Victorian Gothic and Gothic Revival - Essay Example He stressed a case of 'principle' not 'style' and presented rationalist, functionalist and moral principles into the architectural debate. Critic, John Ruskin, suggested that Gothic buildings surpassed other kinds of architecture because of the amount of effort and craftsmanship that was invested in decorating each stone. But many of these early gothic structures they referred to such as churches in the period 1130 to 1140s borrowed from Romanesque traditions (Wilson 2005 p.13) The word Gothic came into fashion when art critic Giorgio Vassari contemptuously equated medieval architecture to barbarism, a throwback to the Goths who invaded Rome (Britain Express 2007). There were certain characteristics of Gothic buildings that stood them apart from the rest. Some characteristics of Gothic styles evolved in time - stark vertical lines, high ceilings, small wall space, pointed door openings and windows and pointed arches (Frankl 2001 p.42). Neo-Gothic style or Gothic revival, originated from the Middle Ages and examples include Notre Dame Cathedral and Palace of Westminster. The main characteristics include flying buttresses, cathedral-style engravings and tall spires. Some of these features were used in a number of skyscrapers in the early 20th century up until 1930. Examples include: The Chicago Tribune Tower and the Woolworth Building (Richman 2006). The Early English period in architecture from 1190 to 1250 was characterized by pointed arches called lancet, used to span wide spaces and also above doorways. Lancet windows have no tracery and were much narrower than their height. Rather than a single large pillar, the columns were made of a group of shafts around a central column. The use of pointed arch walls allowed larger window openings and flying buttresses supported the high walls and vaulted stone roofs. Examples of Early English period styles include Lincoln Cathedral (1220) and Whitby Abbey. The Decorated Period in architecture from c.1290 to c.1350 was a development of the Early English style that was prevalent in the 13th century. The most important element that characterized this style was the window tracery. Intricately designed windows were sectioned by mullions, stretching up to the arched top of the window. The mullions then bifurcate and criss-cross, interconnecting to fill the upper portion of the window consisting of a web of intricate patterns called tracery. Interior rooms and spaces feature high columns supporting vaulted roofs. A number of British churches and cathedrals have the decorated style. One of the periods that sought to revive Gothic style architecture was the Victorian period (1837 to 1901). This was an era where style was a predominant factor in almost every sphere of life whether it was clothes or buildings. The Victorian style is often associated with Gothic style architecture of buildings, dark wood furniture, an abundant of ornaments in wealthy homes and a high culture in architecture, painting, music and sculpture. Original Gothic styles were widespread in the 12th to 16th centuries but from the 18th century Gothic revival art and architecture came into popular use with flying buttresses, pointed arches, the

Hyphenated American Position Paper Essay Example | Topics and Well Written Essays - 1000 words

Hyphenated American Position Paper - Essay Example In this way, the Irish-American has found a hyphenated identity through response to American perceptions of his (or her) Irishness. The grim nature of nineteenth- and early twentieth-century perceptions of Irish-Americans can be examined through a look at Nast's 1871 cartoon, reproduced below: Two particular signifiers of Irish-American stereotype are present in this picture. The character holds a bottle in one hand and a gun in the other. The bottle signifies Irish drunkenness, and the gun, violence. These stereotypes are so strongly ingrained that even a Korean-born man like myself can look at these signifiers and interpret them in the way intended by the artist. Further, the writing on the bottle - â€Å"Gun Powder, Uncle Sam's† - signifies that the Irish-Americans support their less than respectable habits with the resources of their new land. Nast also addressed Irish females in a series of cartoons about a servant named Brigid. The actual cartoons are difficult to locate , but a description can be found of her in Bronwen Walter's Outsiders Inside as a â€Å"clownish Irish maid.† (63) These characteristics were among America's first popular perceptions of the Irish-American. The Irish-American had much to contend with in building an identity. ... The narrator of the song applies for a job and is told, â€Å"No Irish need apply,† and the following occurs: I couldn't stand it longer, so a hoult [sic] of him I took, And I gave him such a welting as he'd get at Donnybrook. He hollered, Millia murther, and to get away did try, And swore he'd never write again, No Irish need apply. He made a big apology, I bid him thin [sic] good-bye, Saying: Whin [sic] next you want a bating [sic] write, No Irish need apply. (Poole, 1862) In this stanza, the narrator reclaims ownership of the violence stereotype, but turns it into an expression of pride. The final line signifies the narrator's willingness to stand up for his identity. In reclaiming this identity, he also reclaims the stereotype of the Irish-American as violent. He seems to intend an act of physical violence to be read as strength and pride instead of the byproduct of laziness associated with the trait in the Nast cartoons. This reclaiming continued long past the 1860s. Over a century later, Irish author Frank McCourt responded to these cartoons in his 1997 musical The Irish and How They Got That Way. His responses are not verbal but theatrical, as his actors perform â€Å"Brigid† jokes: WOMAN 1:Mrs. Van Wick said to Brigid, 'Look at the dust on this sideboard; I can write my name in it!' WOMAN 2: Lord above, Missus, isn't it a great thing to have an education! (McCourt, 1997) In performance, as viewable on the original cast recording, the actress portraying the mistress speaks in a high-class accent. The actress portraying â€Å"Brigid,† by contrast, speaks in a high-pitched brogue and rolls her eyes at the punchline. This action serves as a commentary on the ridiculousness of the joke

Effect of Voltage on the Rate of Electroplating a Metal

Effect of Voltage on the Rate of Electroplating a Metal Akinlabi Boluwarinde Oluwatosin BACKGROUND Electroplating is the process of plating one metal onto another by hydrolysis, most commonly for decorative purposes or to prevent corrosion of a metal. There are also specific types of electroplating such as copper plating, silver plating, and chromium plating. Electroplating allows manufacturers to use inexpensive metals such as steel or zinc for the majority of the product and then apply different metals on the outside to account for appearance, protection, and other properties desired for the product. The surface can be a metal or even plastic.[1] RESEARCH QUESTION How does varying the voltage of the circuit affect the rate of electroplating a metal with copper? HYPOTHESIS The voltage of the cell also known as the E.M.F (electromotive force) is known to be the force that drives the current thhrough the circuit. It is expected that by increasing the Voltage the circuit will lead to an increase in the rate of electroplating the metal as more current will flow easily throughout the circuit. VARIABLES Independent Variable The voltage of the circuit Dependent Variable The mass of pure copper electroplated onto the metal Controlled Variable The amount of time allowed for reaction The concentration of the electrolyte solution The metal rod used CONTROL OF VARIABLES The amount of time allowed for reaction to occur will be measured with the use of a stopwatch. The voltage of the circuit will be increased by a fix aed amount of 1.5V to keep the experiment and easily measure a changein rate. The same metal rod will be used throughout the experiment for all trials and of the different voltage. The mass of the metal rod to be used is 7g APPARATUS Cells Low resistance wire Copper solid Electrolyte (copper sulphate solution) Electric Balance Stopwatch Metal rod Voltmeter Beaker METHOD I Setup the circuit as shown in the diagram below. I measured the initial mass of the metal and recorded it.Starting with one cell of 1.5V. I closed the circuit and allowed the reaction to occur for 10 minutes. I removed the electroplated metal and measured its mass and recorded it in the table. I Repeated the experiment increasing the number of cell each time and recorded the mass of the of the electroplated metal each time. SAFTEY PRECAUTIONS There is the risk of electrocution if care is not taken. To avoid this the use of well protected wires is necessary and great care must be taken when carrying out the experiment. DATA COLLECTION Raw Data Voltage /v Mass of metal rod after electrolysis /g  ± 0.1g Trail 1 Trail 2 Trail 3 1.5 7.8 7.9 7.9 3.0 8.9 8.7 8.8 4.5 10.0 9.9 9.9 6.0 11.1 11.2 10.9 Qualitative Observations: The pure copper solid used became faded after it was used in the electrolysis reaction. There was still some residue of copper left on the metal rod after rinsing it. The voltage recorded by the voltmeter was not constant but varried in range that was close to the desired value The mass of the metal rod used is 7g Processed Data Voltage /v Mean Average mass of metal rod after electrolysis /g  ± 0.1g Mass of copper added to rod /g  ± 0.1g 1.5 7.9 0.9 3.0 8.8 1.8 4.5 9.9 2.9 6.0 11.1 4.1 The data has been processed. The mean of the three trials for each voltage has been calculated and represented on the table above as Mean Average mass of metal. Also the mass of copper that was electroplated onto the metal rod was calculated using the equation: Graph 1 Graph 2 CONCLUSION As expected when there was an increase in the voltage flowing in the circuit the mass of copper that was electroplated onto the metal rod increased too. This is because as the voltage increases a larger number of electrons flow from the cell or battery into the anode which causes the formation of copper ions to occur faster and so more ions are attracted to the metal rod (cathode) in the given time. The relationship between mass of copper electroplated and voltage can be seen on both graph 1 and graph 2 above. In graph 1 there is an increase in mass as voltage increases but the graph obtained is a slight curve rather than a straight line which indicates random errors, this could likely be due to the voltage fluctuating in circuit. Graph 2 shows a line of best fit for the graph and it is a straight line graph as expected, the error bars are plotted as well. The line passes through all the error bar ranges but does not touch any of the points on the graph and it does not pass through the origin (0,0), this may be due to systematic errors such as errors in the electric balance when measuring the mass of the metal rod before and after electroplating. The linear correlation is 0.998, which suggest very strong correlation between the two variables. EVALUATION The graph of values obtained was not exactly the same as what was expeted. A straight line graph starting from the origin was the expected graph but the graph ontained after a lin of bestt fit was plotted started from the y-intercept -0.25. This was due to errors in the experiment. Random errors such as the fluctuation of the voltage flowing through the circuit as a result of the chemicl reactions going on in the cell led to some of these errors. The voltmeter showed values that ranged from below to above the value of the voltage required indicating that this variable was not kept constant. The deviations were very little and not too far from the required voltage but were still enough to cause errors. It is also possible that because the same solution was used for all trials not all the copper ions had been electroplated onto the metal rod, this could have altered the concentration of the electrolyte (copper sulphate) leading to more errors as the concentration of the electrolyte als o has an effect on the rate of electroplating. Systematic errors were also present throughout the experiment, errors in measuring the mass of the of the metal rod before and after electroplating and also in measuring the mass of the anhydrous copper sulfate solution. This may have been due to poor caliberation before the experiment was carried out. The copper used may also have not been pure as it is possible that there were impurities in the copper solid used. Finally not all of the copper was rinsed off the metal rod before it was used for the next trial which could have altered the total mass when the mass of the metal after electro plating was measured. Errors in measuring the volume of water to be added to the beaker could also have been present. Systematic errors in the stopwatch used such as the delay in starting when the timer was started. The experiment also depended on human reaction time which is known to less accurate than machines, this will have led to more errors. It is impossible to keep the voltage of the cells constant but the range of values can be reduced by using new cells. The eleectric balance cshould be well caliberated before carring out the experiment and a balance with a higher degree of accuracy and sensitivity (measures to more decimal places) could be used. Before each trial a new electrolyte solution could be used to avoid any changes in concentration during the experiment. The experiment could have been automated using a switch that opened after ten minutes from when it was closed to eliminate the error as a result of dependence on human response time. The experiment could also have been repeated more times to reduce errors and increase accuracy. Also a lager rane of voltages could have been tested to gain more data for better more accurate analysis. [1]  http://chemwiki.ucdavis.edu/Analytical_Chemistry/Electrochemistry/Electrolytic_Cells/Electroplating

Minor Characters in Charlotte Brontes Jane Eyre :: Jane Eyre Essays

The Minor Characters of Jane Eyre All the minor characters who appear in the novel, Jane Eyre are only sketched in, so to speak. They are "flat"; not developed in the way that the central three characters are developed. All of them are conventional; behave and speak conventionally, and do not develop at all. They are set merely as foils for the central characters, and they tend to be extremes or stereotypes, behaving very predictably and not surprising us with any unexpected reaction. Some of the minor characters who parallel aspects of Jane's character, like Maria Temple and Helen Burns, are idealised - made to seem saint-like. others, who contrast with Jane, like Georgiana Reed and Blanche Ingram, are grotesque in order to emphasise the difference between them and her.They become, in effect, symbolic and their excesses or virtues sharpen the contrast with Jane. Georgiana and Eliza Reed are described by JE as "feeling without judgement"(Georgiana) and "Judgement without feeling" (Eliza) - both are drawn by CB to show the results of each type of excessive behaviour. JE herself has to fight to preserve the balance in HER character between Judgement and feeling - the Reed sisters therefore provide an indicator as to what happens if the balance goes wrong. Blanche Ingram is a woman without scruples or morality - haughty and proud - very beautiful and priveleged - she is nevertheless shallow and intellectually inferior. She is a warning shadow to JE, who is soon to be faced with the temptation to give in to her passions and embrace the shallow life of a courtesan, when Rochester pleads with her to go to the continent with him after the "wedding". The more virtuous minor characters serve the same function, standing as moral or spiritual beacons to which Jane may aspire, but may not ever reach. Maria Temple - the charitable schoolteacher is both an example and a warning. She can and does serve as a role-model for Jane, but she is also a powerless female - having to answer for her independence to a wrathful Mr Brocklehurst, and having no real authority when he is on the premises. Her position is servile and inferior and she submits to it. JE later will break this pattern at Thornfield, in her dealings with her employer, but ironically her habit of submissiveness is gained as a direct result of association with Maria Temple.

Focus On Obesity Prevention Health And Social Care Essay

Fleshiness is widely recognised as a major cause of morbidity and mortality, and is a quickly increasing job in many developed states throughout the universe ( van Baal et al. , 2008 ) . Australia is no exclusion, in 2008 25 % of the adolescent population aged five to seventeen was classified as being fleshy or corpulent ( Australian Bureau of Statistics, 2009 ) and it is expected that by 2025 73 % of the entire Australian population will be corpulent, showing that fleshiness and in peculiar childhood fleshiness is a prevailing issue within Australia. Obesity consequences from inordinate weight addition which occurs when more energy is ingested than is required by the organic structure and most commonly consequences from high consumption of high energy nutrient and a deficiency of physical activity ( Pereira-Lancha, Coelho, de Campos-Ferraz, & A ; Lancha, 2010 ) . Corpulent kids will most likely become corpulent grownups without intercession and therefore it is of import to recognize that childhood fleshiness as a public wellness issue has a important impact on both the physical wellness of the person during childhood and in the hereafter every bit good as on the wellness attention system itself. Long term fleshiness entirely has a similar hazard of mortality to that of high blood pressure and high cholesterin degrees every bit good as significantly increasing the hazard of cardiovascular disease, non-insulin-dependent diabetes mellitus ( NIDDM ) , intestine malignant neoplastic diseases, saddle sore vesica disease and degenerative arthritis ( World Health Organisation, 2000 ) . The impact of fleshiness on the wellness attention system is merely as important and is demonstrated by the estimated $ 58 billion one-year cost of fleshiness in Australia over 2008 ( Australian Bureau of Statistics, 2009 ) . The corpulent population have the highest one-year health care costs in footings of diabetes and musculoskeletal diseases ( new wave Baal, et al. , 2008 ) and it i s predicted that in the hereafter wellness attention costs will increase by $ 5.6 billion a twelvemonth due to fleshiness related diabetes entirely ( Australian Government: Department of Health and Ageing, 2010 ) . The high cost of childhood fleshiness on society and on the person ‘s wellness throughout their life suggests that supplying support towards intercession plans focused on bar may be good to the wellness attention system and to the general population in the long term. In this essay the determiners that influence fleshiness in primary school aged kids, between five and 13 old ages old, at the person, societal and environmental degrees will be considered and schemes that address the upstream determiners will be evaluated. The societal and physical environments that a kid lives in can besides be extremely influential towards their weight. Socially, kids that are overweight are more likely to be bullied at school ( Janssen, Craig, Boyce, & A ; Pickett, 2004 ) which can do the kid psychological emphasis and may ensue in societal backdown of the kid further intensifying their weight jobs as they are less likely to be active with other kids during tiffin times at school. Furthermore, kids that come from a household of lower socioeconomic position are likely to hold an increased BMI of 0.93 for males and 1.08 for females ( King, Kavanagh, Jolley, Turrell, & A ; Crawford, 2006 ) when compared with kids from higher socioeconomic position households. This may be a consequence of the frequently high costs involved for kids to be involved in local organised featuring squads that the parents with lower socioeconomic position can non afford and therefore their kids can non take part and therefore form portion to t he 37 % of kids who do non take portion in organized athletics ( Australian Bureau of Statistics, 2009 ) . Environmentally, the two prima determiners associating to physical activity degrees among kids are entree and safety. When surveyed most parents were concerned about the frequently big Numberss of roads that their kids needed to traverse in order to acquire to play countries where no visible radiations or crossings were present. This was found to hold a direct consequence on the physical activity degrees of kids whose parents believed traffic was heavy in their local streets and accordingly they were 40 % more likely to be fleshy or corpulent ( Timperio, Salmon, Telford, & A ; Crawford, 2005 ) . Finally, handiness to safe countries in which kids could be active is besides a important factor that determines the activity degree among kids. The physical school environment such as resort areas and maintained ellipses were seen as extremely of import due to the important sum of clip that kids spent at that place, nevertheless these countries were frequently locked on the weekend significance kids could non entree the installations that enabled them to be active ( Dunton, Kaplan, Wolch, Jerrett, & A ; Reynolds, 2009 ) . Similarly, a deficiency of indoor installations meant that during the seasons where the conditions was frequently unfavorable the activity degree among kids dropped and the prevalence of fleshiness increased ( Dietz & A ; Gortmaker, 1984 ) . In many ways the current attacks to the intervention of childhood fleshiness involve similar schemes to those which need to be utilised for bar at the upstream degree. Presently, for intervention of fleshiness, kids will frequently see a wellness professional such as a general practician who can so mention them onto a specializer such as a dietician. First the eating wonts of the kid demand to be addressed and this requires the instruction of the kid ‘s parents about basic nutrition. Second, it is necessary for the kid to increase their physical activity degrees and it is encouraged that this be undertaken as a household as it has been proven to be more effectual ( Skelton & A ; Beech, 2011 ) , for illustration household motorcycle drives ( Better Health Channel, 2011 ) . However this extremely individualized intervention reflects the biomedical theoretical account of wellness ( Germov, 2005 ) and is of high cost to society, hence if bar plans can efficaciously make larger grou ps of people these intervention costs may no longer be necessary. In footings of bar, it is apparent that big scale bar schemes aimed toward motive and behavioral alteration, such as mass media runs, are non effectual merely on their ain. This is supported by the fact that 95 % of parents were cognizant of media studies on childhood fleshiness ( Covic, et al. , 2007 ) nevertheless obesity rates among kids still continued to mount. This suggests that the usage of community based intercessions combined with Government degree intercessions at both the province and federal degree may be more effectual toward bar of fleshiness in kids. In conformity with the phases of behavior alteration theoretical account ( Queensland Government, 2007 ) parents must be motivated to originate a alteration in their ain behavior every bit good as their kid ‘s before they will take notice of runs such as â€Å" Swap It † and â€Å" Travel for your life † ( Australian Government, 2011 ) . To turn to this job community based intercessions such as general instruction approximately fleshiness as, 35 % of parents of corpulent kids do non believe that their kid is fleshy ( Myers & A ; Vargas, 2000 ) , every bit good as its effects on one ‘s wellness ( Egger, Spark, & A ; Donovan, 2005 ) are necessary. Similarly, the induction of behavior alteration could be undertaken at a community degree to promote households to alter their behaviors so that it incorporates a healthy diet and physical activity into their day-to-day modus operandi ( Sargent, Pilotto, & A ; Baur, 2011 ) . Programs could include free household dietetic instruction and cookery categories which have proven to significantly diminish fleshiness degrees in kids over a 12 month clip period, as have school based intercessions focused around educating the kids themselves about cut downing the sum of electronic media that they use ( Wilson, et al. , 2003 ) . At a higher degree, the federal authorities could look at their fiscal aid to households of lower socioeconomic position, as in the United States a consequence of the societal safety net plan was a decrease in childhood fleshiness ( Gundersen, Mahatmya, Garasky, & A ; Lohman, 2011 ) . Similarly, the province authorities could take to supply more support towards the care of local featuring evidences potentially leting featuring nines to take down their fees and increasing the handiness of organized athletics to kids of lower socioeconomic position. In add-on, the execution of more policies such as the mandated clip allocated to physical activity and athletics within authorities schools ( State Government Victoria, 2005 ) would farther advance day-to-day physical activity among kids and aid in forestalling childhood fleshiness. In relation to Physiotherapy pattern, a physical therapist may handle kids who have developed jobs such as diabetes and musculoskeletal conditions as a consequence of their fleshiness. This means that physical therapists see at first hand the effects of being corpulent and this cognition combined with their wellness professional position makes them ideal members of the community to educate the wider community on the wellness hazards of their kids being corpulence. For illustration presently physiotherapists may be able to get down by sing female parents groups every bit good as speaking to their patients and educating them about nutrition early, in an effort to forestall the kids developing unhealthy eating wonts at all. In the long term, physical therapists may work together with other wellness professionals every bit good as the local authoritiess to organize free community events affecting both parents and kids that encourage healthy eating wonts and regular physical activity and therefore in bend will take to diminish fleshiness degrees among kids in the community. In add-on, physical therapists once more alongside other wellness attention professionals may take to do alteration politically at the local or province authorities degree by suggesting to these authoritiess ways in which the physical environment demands to be changed such as put ining traffic visible radiations or crossings on busy roads to increase the safety and hence handiness of countries in which kids can be physically active. These chances for physical therapists to go involved in the bar of childhood fleshiness are straight turn toing many of the upstream determiners of wellness, nevertheless there are besides challenges that they may confront. The chief challenge that physical therapists and others working towards bar may come across is the authorities, local, province or federal. While community events such as household featuring yearss can be organised by physical therapists and other members of the community it frequently requires blessing by authorities governments which can be difficult to obtain and at the least at that place needs to be an accessible country to keep these events. Childhood fleshiness is a important job in current Australian society and without intercession to turn to the development of unhealthy eating wonts and deficiency of physical activity, which cause weight addition and lead to fleshiness, the job will merely go on to increase, nevertheless the solution is non that simple. There are many determiners at both single and upstream degrees which limit the effectivity of a individual solution and ways to turn to these determiners that reach the bulk of the community must be introduced. The key to battling childhood fleshiness within the community is to increase parental engagement as this increases the opportunities that intervention and bar will be successful. Once parental engagement is gained, intercessions get downing with instruction around nutrition both for parents and as portion of the school course of study for kids have proven to be most successful, followed by supplying chances for households of all socioeconomic backgrounds to be active. Alongside the community based intercession plans at that place needs to be action by higher degree organic structures such as the local, province and federal authoritiess to ease the community plans when issues such as the physical environment demand to be addressed. Personally, from this essay I have learned that the issue of childhood fleshiness with Australia is a batch more important than I thought it was, and that behind all wellness issues there is a complex web of factors that all influence one another and to efficaciously handle the issue a balance must be found between them. The huge handiness of Australian surveies allowed me to happen information that is accurate and relevant to the Australian society in which I will most probably be working in. However, my essay was in some ways limited by the copiousness of stuff that was available. While the surveies that I researched gave me grounds back uping one scheme at that place may hold been others which I did non happe n giving grounds against that same scheme. However my usage of multiple equal reviewed beginnings that used dependable trialling methods when relevant should ensue in the information provided to be right.

Principles of Accounting Essay

This paper seeks to examine at least four accounting regulatory bodies, and discuss how an organization complies with the standards of the regulatory bodies. The four regulatory bodies to be discussed are the Financial Accounting Standards Board (FASB), Government Accounting Standards Board (GASB), the US Securities and Exchange Commission (SEC) and Public Company Accounting Oversight Board PCAOB. Both standard boards FASB and GASB aim to the make the financial statements understandable, relevant and useful to users of financials statements by prescribing the generally accepted accounting principles (GAAP) to be used as guides in the preparation of financial statements (Business Editors, 2002). They however differ on entities covered. While GASB issues GAAP to local and state governments, FASB prescribes GAAP to the private and public entities. Since the primary objective of the government entities is service rather than profit, GAAP for local and state governments deals on fiscal and operational accountability. On the other hand, since the primary objective of private and public entities is profit, GAAP under FASB focuses on fair presentation of the financial statements. The differences in the functions of the two are evident in the kind of users. The users of FASB standards are private and public companies are stockholders, investors, creditors, labor unions, taxing authorities and the customers while the users of GASB standards are normally legislators, oversight bodies, investors, creditors and the general public. Strayhorn, 2003) The entities covered also differ in auditors. Those under the GASB jurisdiction are subject to audit by government auditors while those under FASB are subject to audit by certified public accountants or independent auditors As to how organizations comply with the standards prescribed by the two bodies is just to the two bodies to have a clean or unqualified opinion by auditors who will conduct and audit of the financial statements of the companies. If the audit opinions are not unqualified for clean, there is a good sign of non-compliance with GAAP. The US SEC is also in sense an accounting regulatory bodies since it will make it sure that public companies covered by the GAAP will have to comply with the requirements other these companies risk the penalties that the SEC may impose in accordance with its authority a regulator body under the law. Since the companies may suffer the consequence for non-compliance with the GAAP, these companies are encouraged if not forced to comply with the standards set by the FASB as enforced by SEC. By the passage of Sarbanes-Oxley Law of 2002, the Public Company Accounting Oversight Board (PCAOB) was created for the purpose of overseeing the audits of public companies and their auditors. The office in a sense helps in the implementation of the purpose of Sarbanes-Oxley law in increasing independence requirement of auditors, in the forms of more strict professional and ethical standards for auditors, directors and offices via the use of more disclosure requirements (Giles, J. et. al, 2008). In short the PCAOB is believed to improve quality and transparency of financial reports issued by companies. Thus, PCAOB is also considered an accounting regulatory body since strengthening the audit requirements necessary forces compliance with the accounting standards set by the FASB.