Saturday, December 28, 2019

Physical Development The Center For Disease Control s...

Physical Development According to the Center for Disease Control’s growth chart for boys (â€Å"CDC,† 2000), W is in the 50th percentile for both height and weight (Appendix B-1). When measured on September 22, 2015, he was exactly 51† tall and 56.8 pounds (Appendix B-2). Compared to the other nine males in the class, W is very average. The tallest male is 58† and the shortest male is 48†. When lined up from shortest to tallest in the class, W is right in the middle. Movement W usually moves quickly, and somewhat awkwardly. His arms seem long for his body. He may be going through a growth spurt currently. The way W moves does seem to match his personality and his mood. Through W s quick movement about the room, it appears he is outgoing and energetic. By the afternoon, it is usually apparent that W is tired because of the way he sits. If the class is on the rug, W tends to lie down or lean on his elbows. W may need to work on his core strength. The yoga ball chairs in his classroom could provide him with core strength exercise. Recess During recess, W was observed about three times per week during the observation period. Recess is almost always outside rain or shine and there is not a choice to play inside unless there is precipitation. During almost every observation, W was playing a game of four square with the same group of three boys. He seems well-coordinated. School-aged children are usually quite skilled at controlling their bodies andShow MoreRelatedPhysical Development : The Center For Disease Control s Growth Chart For Boys935 Words   |  4 PagesPhysical Development According to the Center for Disease Control’s growth chart for boys (â€Å"CDC,† 2000), W is in the 50th percentile for both height and weight (Appendix B-1). When measured on September 22, 2015, he was exactly 51† tall and 56.8 pounds (Appendix B-2). Compared to the other nine males in the class, W is very average. The tallest male is 58† and the shortest male is 48†. When lined up from shortest to tallest in the class, W is right in the middle. W usually moves quicklyRead MoreChildhood Obesity And Its Effect On Children1614 Words   |  7 Pagesthey put on so much weight, it seems to be nearly impossible to take it off. Childhood obesity can rapidly reduce if we alter influences, education, media, the fast food industry, and most importantly, themselves. Also, â€Å"According to the Center for Disease Control and Prevention (2004), over 16 percent of children and adolescents from six to 19 years of age are overweight and/or obese. This number has more than tripled since 1981† (Green). As a society, we need to put a stop to the influences andRead MoreChild Study - Educational Observation of Development of a 5th Grader6837 Words   |  28 Pagesof seven years. He lives in the neighborhood and tends to be one of the first kids in the classroom every morning. In general he seems to be a happy child, smiling often. He has a tendency to be quite goofy at times and struggles with impulse control, often speaking out in class or being disruptive by talking or making jokes. This seems to stem from his ADHD, which he is on medication for. Though he has many challenges related to his ADHD, he displays an aptitude for math, enjoys reading, lovesRead MoreThe Obesity Means Excess Body Fat Essay5796 Words   |  24 Pagesfor age were chosen mainly because these percentile boundaries approximate the BMI of young adults of 25 Kgs/m2 (over weight) and 30 Kgs/m2 (obese) respectively (Seth Sharma, 2013). Fig. 1: BMI for age percentiles in 2-20 years old girls and boys (Dexter et al., 2008). For research purposes, BMI and changes in BMI are often reported as standard deviation scores (SDS) or ‘z’ scores, that is the number of standard deviations (SD) above or below the age- and gender-matched population meanRead MoreChild Obesity And Its Factors2041 Words   |  9 Pages Child Obesity and its Factors Lethuy Nguyen University of Texas at Arlington Dr. Myers Fall 2014 Abstract Ever since the 1980’s, the prevalence of obesity in U.S. children has tripled; meaning about 1 in 6 children today are obese. Obesity is defined as a body mass index greater than the 95 percentile for the sex and age. As obesity rates are growing, adults are dying everyday due to the complications of obesity, so it is important to be educated on the risks and factors. People believeRead MoreOverview of Attention Deficit Hyperactivity Disorder2041 Words   |  9 Pagesdelayed an average of 3 years. The delay is most profound in the brain region involving planning, thinking, and paying attention. More recent studies have found that the outer layer of the brain showed overall maturation delays, and some abnormal growth patterns in the brain structure that is involves proper communication (U.S. Department of Health and Human Services, 2012). The key behaviors of ADHD are impulsivity, inattention, and hyperactivity. Other symptoms of ADHD include difficulty stayingRead More7 Me gatrends 203026297 Words   |  106 PagesRESPONSIBILITY START INDEX TRENDS CONTACT 5 SUBTRENDS GROWING WORLD POPULATION AGING SOCIETIES INCREASING URBANIZATION 8.3   billion   people    will   live   on   earth Median   age   will    increase   by   5    years   to   34   years 59%   of   the   world s    population   will   live    in   cities A. EXECUTIVE SUMMARY Seven   global   megatrends   shape   the   face   of   the   world   in   2030 T1 CHANGING DEMOGRAPHICS T2 GLOBALIZATION FUTURE MARKETS T3 SCARCITY OF RESOURCES T4 THE CHALLENGE OF CLIMATERead Moreâ€Å"a Study on Consumer Behaviour with Reference to Sony Vaio Laptops†14338 Words   |  58 Pagesand pricing. IMPORTANCE OF MARKETING: â€Å"DOING BUSINESS DIFFERENTLY, SMARTLY AND FASTER† It helps in the realization of the objectives for which the organization has been set up. In fact, effective marketing is essential for the survival and growth of the organization. It helps the community to satisfy their economic and social needs and thus raise their standard of living. It ensures better deal and services for the consumers. It helps the organization to fulfill its social responsibilitiesRead More2006 Arroyo Case Study31910 Words   |  128 Pagesra m Arroyo Fresco Community Health Center Case Study 2006 National Institute of Standards and Technology Technology Administration †¢ Department of Commerce Baldrige National Quality Program Arroyo Fresco Community Health Center Case Study The Arroyo Fresco Community Health Center Case Study was prepared for use in the 2006 Malcolm Baldrige National Quality Award Examiner Preparation Course. The Arroyo Fresco Community Health Center Case Study describes a fictitious nonprofitRead More2006 Arroyo Case Study31910 Words   |  128 PagesQuality Prog ra m Arroyo Fresco Community Health Center Case Study 2006 National Institute of Standards and Technology Technology Administration †¢ Department of Commerce Baldrige National Quality Program Arroyo Fresco Community Health Center Case Study The Arroyo Fresco Community Health Center Case Study was prepared for use in the 2006 Malcolm Baldrige National Quality Award Examiner Preparation Course. The Arroyo Fresco Community Health Center Case Study describes a fictitious nonprofit organization Physical Development The Center For Disease Control s... Physical Development According to the Center for Disease Control’s growth chart for boys (â€Å"CDC,† 2000), W is in the 50th percentile for both height and weight (Appendix B-1). When measured on September 22, 2015, he was exactly 51† tall and 56.8 pounds (Appendix B-2). Compared to the other nine males in the class, W is very average. The tallest male is 58† and the shortest male is 48†. When lined up from shortest to tallest in the class, W is right in the middle. W usually moves quickly but somewhat awkwardly. His arms seem long for his body. He may be going through a growth spurt currently. The way W moves does seem to match his personality and his mood. Through W s quick movement about the room, it appears he is outgoing and energetic. By the afternoon, it is usually apparent that W is tired because of the way he sits. If the class is at the rug, W tends to lie down or lean on his elbows. During recess, W was observed about three times per week d uring the observation period. Recess is always outside rain or shine and there is not a choice to play inside. During almost every observation, W was playing a game of four square with the same group of three boys. He seems well-coordinated. School-aged children are usually quite skilled at controlling their bodies and are generally good at physical activities (Davidson 2011). He was able to hit the ball without being too clumsy. W usually moves quickly outside. At this age, children’s large motorShow MoreRelatedPhysical Development : The Center For Disease Control s Growth Chart For Boys Essay985 Words   |  4 PagesPhysical Development According to the Center for Disease Control’s growth chart for boys (â€Å"CDC,† 2000), W is in the 50th percentile for both height and weight (Appendix B-1). When measured on September 22, 2015, he was exactly 51† tall and 56.8 pounds (Appendix B-2). Compared to the other nine males in the class, W is very average. The tallest male is 58† and the shortest male is 48†. When lined up from shortest to tallest in the class, W is right in the middle. Movement W usually movesRead MoreChildhood Obesity And Its Effect On Children1614 Words   |  7 Pagesthey put on so much weight, it seems to be nearly impossible to take it off. Childhood obesity can rapidly reduce if we alter influences, education, media, the fast food industry, and most importantly, themselves. Also, â€Å"According to the Center for Disease Control and Prevention (2004), over 16 percent of children and adolescents from six to 19 years of age are overweight and/or obese. This number has more than tripled since 1981† (Green). As a society, we need to put a stop to the influences andRead MoreChild Study - Educational Observation of Development of a 5th Grader6837 Words   |  28 Pagesof seven years. He lives in the neighborhood and tends to be one of the first kids in the classroom every morning. In general he seems to be a happy child, smiling often. He has a tendency to be quite goofy at times and struggles with impulse control, often speaking out in class or being disruptive by talking or making jokes. This seems to stem from his ADHD, which he is on medication for. Though he has many challenges related to his ADHD, he displays an aptitude for math, enjoys reading, lovesRead MoreThe Obesity Means Excess Body Fat Essay5796 Words   |  24 Pagesfor age were chosen mainly because these percentile boundaries approximate the BMI of young adults of 25 Kgs/m2 (over weight) and 30 Kgs/m2 (obese) respectively (Seth Sharma, 2013). Fig. 1: BMI for age percentiles in 2-20 years old girls and boys (Dexter et al., 2008). For research purposes, BMI and changes in BMI are often reported as standard deviation scores (SDS) or ‘z’ scores, that is the number of standard deviations (SD) above or below the age- and gender-matched population meanRead MoreChild Obesity And Its Factors2041 Words   |  9 Pages Child Obesity and its Factors Lethuy Nguyen University of Texas at Arlington Dr. Myers Fall 2014 Abstract Ever since the 1980’s, the prevalence of obesity in U.S. children has tripled; meaning about 1 in 6 children today are obese. Obesity is defined as a body mass index greater than the 95 percentile for the sex and age. As obesity rates are growing, adults are dying everyday due to the complications of obesity, so it is important to be educated on the risks and factors. People believeRead MoreOverview of Attention Deficit Hyperactivity Disorder2041 Words   |  9 Pagesdelayed an average of 3 years. The delay is most profound in the brain region involving planning, thinking, and paying attention. More recent studies have found that the outer layer of the brain showed overall maturation delays, and some abnormal growth patterns in the brain structure that is involves proper communication (U.S. Department of Health and Human Services, 2012). The key behaviors of ADHD are impulsivity, inattention, and hyperactivity. Other symptoms of ADHD include difficulty stayingRead More7 Me gatrends 203026297 Words   |  106 PagesRESPONSIBILITY START INDEX TRENDS CONTACT 5 SUBTRENDS GROWING WORLD POPULATION AGING SOCIETIES INCREASING URBANIZATION 8.3   billion   people    will   live   on   earth Median   age   will    increase   by   5    years   to   34   years 59%   of   the   world s    population   will   live    in   cities A. EXECUTIVE SUMMARY Seven   global   megatrends   shape   the   face   of   the   world   in   2030 T1 CHANGING DEMOGRAPHICS T2 GLOBALIZATION FUTURE MARKETS T3 SCARCITY OF RESOURCES T4 THE CHALLENGE OF CLIMATERead Moreâ€Å"a Study on Consumer Behaviour with Reference to Sony Vaio Laptops†14338 Words   |  58 Pagesand pricing. IMPORTANCE OF MARKETING: â€Å"DOING BUSINESS DIFFERENTLY, SMARTLY AND FASTER† It helps in the realization of the objectives for which the organization has been set up. In fact, effective marketing is essential for the survival and growth of the organization. It helps the community to satisfy their economic and social needs and thus raise their standard of living. It ensures better deal and services for the consumers. It helps the organization to fulfill its social responsibilitiesRead More2006 Arroyo Case Study31910 Words   |  128 Pagesra m Arroyo Fresco Community Health Center Case Study 2006 National Institute of Standards and Technology Technology Administration †¢ Department of Commerce Baldrige National Quality Program Arroyo Fresco Community Health Center Case Study The Arroyo Fresco Community Health Center Case Study was prepared for use in the 2006 Malcolm Baldrige National Quality Award Examiner Preparation Course. The Arroyo Fresco Community Health Center Case Study describes a fictitious nonprofitRead More2006 Arroyo Case Study31910 Words   |  128 PagesQuality Prog ra m Arroyo Fresco Community Health Center Case Study 2006 National Institute of Standards and Technology Technology Administration †¢ Department of Commerce Baldrige National Quality Program Arroyo Fresco Community Health Center Case Study The Arroyo Fresco Community Health Center Case Study was prepared for use in the 2006 Malcolm Baldrige National Quality Award Examiner Preparation Course. The Arroyo Fresco Community Health Center Case Study describes a fictitious nonprofit organization

Friday, December 20, 2019

Lessons Learned From Litigation Example

Essays on Lessons Learned From Litigation Case Study Lessons Learned From Litigation An audit refers to the topmost financial ment service offered to by accounting firms. Over the years, accounting firms have been entrapped in various litigations citing unprofessionalism and overstepping established auditing standards. Consequently, the public, including investors, has become skeptical about the accounting profession. In the wake of major accounting and audit firm failures including Enron and Andersen case, the urgency of reviewing audit standards have become evident. Consequently, the AICPA swerved into action by amending various sections of the accounting standards as well as code that guide professionalism during audit work. In order to ensure that accounting firms operate within the established standards, the AICPA has also placed more responsibility on auditors and also increased accountability on part of the management for their decisions. With reference to cases in Michael c. Knapp’s Contemporary Auditing: Issues and Case s, second edition, this paper explore various changes made by AICPA in response to litigation facing four different firms. Independent auditor’s overall objectives and responsibilities (AU 200): this section focuses on the goals of the independent auditor, emphasizing on the accountability of the auditor when performing financial statements audit under the guidance of GAAS. Paragraphs .17, .A22 - .A26, demand that auditors approach their work with professional skepticism. An auditor is expected to apply professional skepticism when planning and conducting a financial statements audit in order to establish circumstances likely to yield material misstatements in financial statements. Further, AU-C 200, Paragraphs .18, .A27 - .A31 place responsibility on the auditor to use professional judgment when planning and auditing financial statements. In case 1.9: Gemstar-TV Guide International, Inc., there is manifestation of audit failure in relation to skepticism and professional judgment. The auditors of KPMG heavily relied on the representations by Gemstar management, even after establishing that the man agement representations disagree with their audit revelations. By relying on the management representations, KPMG auditors displayed failure to exercise professional skepticism in discharging their work. KPMG auditors should have used professional skepticism and judgment to know that the management of Gemstar fraudulently reported material amounts relating to licensing and advertising revenue. The auditors of KPMG thus failed to apply relevant knowledge and experience in pursuant to [.A27] in Gemstar’s case. Gemstar litigation demonstrates that accounting firms should bear responsibility so that individual auditors can discharge duties according to expectations and in accordance with generally acceptable standards. Due professional care (AU 230): AU 230.07 demands that auditors utilize professional skepticism when performing audit assignments. Professional skepticism reduces the reliance on management representations and thus increases the likelihood of early discovery of accounting fraud and irregularity in accounting practices. In case 1.8, ZZZZ Best Company Inc., the auditors and audit firms placed excess trust on the company. When ZZZ Best went public, it sought for the services of an independent auditor, George Greenspan. Minkow, the founder established a fake insurance company, with Padgett attaining the highest position in the fictitious insurance firm so that the independent auditor, Greenspan did not discover the fraud. Minkow relieved Greenspan of his duties and retained the services of Ernst Whinney to boost his operations trustworthiness on restoration contracts. Ernst Whinney agreed to provide three basic services to the company including: review of the company’s financial statements for the last three months, offering guidance on preparation of SEC required statements and writing a comfort letter to underwriters and implementation of full audit. However, before the audit firm could implement a full scope audit, it resigned from offering its services to the company. Ernst Whinney resign amidst manifold fraud that was deeply imbedded in the company’s restoration contracts. The House subcommittee scrutinized how the company generated over 80 percent of fictitious revenue. Instead of resigning before launching a full scope audit, Ernst Whinney should have done better. The auditing firm should have performed better audit and alert relevant officials of potential fraud in the company. Ernst Whinney resigned from its role without raising any red flag over the fraudulent practices of ZZZZ Best. Professional care relates to how well an independent auditor executes his or her duties. In the case, Greenspan failed to employ professional skepticism in his tenure as the auditor of the firm to uncover the widespread fraud in the company’s financial statements. Further, Ernst Whinney failed to employ professional care to uncover all the fraudulent dealings of ZZZZ Best. If adequate professional skepticism and professional care were applied during audit processes, the company’s fraudulent engagements would have been uncovered earlier. Consideration of Fraud in a financial statement Audit (AU 240): AU 240 [.42] states that an auditor needs to establish his or her responsibility of reporting potential of occurrence of fraud to parties external to the company. The legal responsibilities of an auditor may supersede his or her duty of confidentiality to the client. As such Sherron was right in delving deeper in Enron’s fraud case. The legal responsibilities of Sherron prevail over the duty of confidentiality to Enron. Consequently, Sherron would not have violated confidentiality agreement by bringing the company’s fraudulent practices to light through informing regulatory authorities. AU-C 240: Fraudulent Financial Reporting enlists incentives or Pressures, opportunities, and attitudes/Rationalizations as some of the most common red flags of fraud in companies. In the case of Enron, it was difficult to explain the company’s cash flow, insider trading on the company’s stock, incentives, evasi veness on questions raised about financial statements, unusual swift growth, overly optimistic company news releases and failure to enforce conduct code of the company. Communicating internal control issues (AU 265): In relation to AU-C 265, an auditor is expected to appropriately communicate to relevant internal control management personnel the identified shortcomings in a company’s internal control that according to the professional judgment of the auditor deserves attention and urgent action. AU-C 265[.A28] requires an auditor to develop good understanding of the company and its operation environment. In Crazy Eddie’s case, the auditors overlooked the internal controls of the company. The entire management team of the company was constituted of one family. This was a red flag of fraud perpetuation in the company. Close family ties would be a reason enough to conceal fraud or material misstatements in the company’s financial statements. The culture of the company was attuned to fraud with the management reporting false taxable income to reduce tax liability of the company. As such, the auditors in Crazy Eddie’s case sho uld have done better by thoroughly investigating the internal controls of the company to identify and make recommendations about potential weakness in the internal control that merits attention. Earlier detection of shortcomings in the company’s internal control would have ensured early discovery and purging of the fraud.

Thursday, December 12, 2019

Business Research Methodology Reflection †MyAssignmenthelp.com

Question: Discuss about the Business Research Methodology Reflection . Answer: At the beginning of my learning experience I did not know what a research paper was or how business studies were conducted by scholars and researchers. I learnt that the purpose of a business report or a business research can be of several folds. Learning the importance of a research paper helped me and gave me an idea to choose the topic I have chosen to work up on. I have learnt that conducting a research paper requires a lot of organization, strategic planning in order to utilize the time and resources on the right aspect at the right time. It also showed me a direction to conduct my research as it explained step by step procedure and the significance of each step and why none of the processes could be skipped. I learnt that a research study depicts how much and how critically the author is aware of the topic of research. In order to accomplish a successful research report then I have to follow each step and rectify the mistakes immediately as one step is connected to another and if an error in the steps taken to conduct a research is left with an error then the rest of the information that follows will also be deemed to be incorrect (Al?karasneh 2014). The knowledge and insights that I have gathered from the learning experience is how to organize a study and perform a research in a strategized and planned manner. In order to make sense all the steps should be error free and hence it is important to be perfect and conscious at every step. The assessment of the research process is dependent on the collection of information weather that data is material from previous work that has been down or new data that has been gathered in the course of the research, here I learnt the value of information and how data from other authors have to be has to be respected and used in an honorable manner. During the course I have learnt about various types of research that can be performed in order to suite the purpose of the research study. I have understood the analysis techniques that are used for the purpose of reaching a conclusion, which is further going to help me critically analyzing any situation or circumstance in the future course of my care er. Conducting a research is a matter of maintaining discipline which is necessary in life in general I have learnt the value of disciplined through this learning experience. While writing this research paper I have learnt how to collect and analyze secondary data in an analytical form. Apart from that I have also understood how this data will help me in the research that I have undertaken and how it will help me create hypothesis and take the research forward. Furthermore, I have also learnt that secondary research helps a researcher to understand the gap in a topic and derive a conclusion which fulfills that gap. I have also gathered ways and means to collect ne data from the population and the sample size. I have chosen 200 international students as my sample size I have realized that I have to understand that everyone is not going to revert to the survey and also not everyone is going to be serious about it hence I have to keep 20% of the sample size at least as not useable data. In the process of this learning experience I have gathered that there are some of the specific skills that a person requires in order to conduct a research paper. For example : communication skills, analytical skills, derivative skills, language skills etc (Bourke 2014). This business research paper was useful as it has given me insights about research process, nature and in-depth understanding about the conducting a study on a particular subject. It has taught me how to create a hypothesis and the different types of analytical procedure depending upon the purpose of the study. In my paper I have observed various type of analytical process like Descriptive statistics, Simple and Multiple Regression Analysis, Pearson Correlation Coefficient Testing. In the process of this learning experience I have also understood the value of resource like time and money and how it is important to manage these two in order to submit an analysis and study. Budgeting is necessary and creating a time schedule and abiding by it is also necessary for a researcher to carry out a study in an efficient manner. Moreover, I have also learnt that stating the purpose and the scope of a research helps in the validation of the relevance of the topic that has been chosen by the res earcher. The topic that I have chosen is Analysing the preferences of the international students on the courses and universities in Australia that they have to enrol into will help the students and the colleges of Australia to find out the factors and the opportunities that international students are looking for (Bell 2013). In this paper I have selected questionnaire as my tool of primary research as it will help mw gather varied information from various perspective. I have chosen to send a questionnaire because interviewing a sample size of 200 people will be a little time consuming and hectic and the time schedule that I have created will not allow interviewing these many people. In the future when I am going to conduct another study then I will exactly know where to begin and what to do step by step in. this is also reduce the time that I will take in order to complete my next business research. A very important aspect of any research paper is the analytics part and that is what I have learnt to derive tactfully and efficiently in this learning process. In my career also it is going to help me analysis any situation in a rational and logical manner so that the chances of error or misleading conclusion can be averted. References Al?karasneh, S. M. (2014). Reflective journal writing as a tool to teach aspects of social studies.European Journal of Education,49(3), 395-408. Bell, K. (2013). Participants motivations and co-construction of the qualitative research process.Qualitative Social Work,12(4), 523-539. Bourke, B. (2014). Positionality: Reflecting on the research process.The Qualitative Report,19(33), 1-9.

Wednesday, December 4, 2019

Calculating Distance Between Tow Points on Earth Surface Using Gps Coordinates free essay sample

DISTANCE CALCULATION Because of the near-spherical shape of the Earth (technically an oblate spheroid) , calculating an accurate distance between two points requires the use of spherical geometry and trigonometric math functions. However, you can calculate an approximate distance using much simpler math functions. For many applications the approximate distance calculation provides sufficient accuracy with much less complexity. The following approximate distance calculations are relatively simple, but can produce distance errors of 10 percent of more. These approximate calculations are performed using latitude and longitude values in degrees. The first approximation requires only simple math functions: Approximate distance in miles: sqrt(x * x + y * y) where x = 69. 1 * (lat2 lat1) and y = 53. 0 * (lon2 lon1) You can improve the accuracy of this approximate distance calculation by adding the cosine math function Improved approximate distance in miles: sqrt(x * x + y * y) where x = 69. 1 * (lat2 lat1) and y = 69. 1 * (lon2 lon1) * cos(lat1/57. 3) If you need greater accuracy, you can use the Great Circle Distance Formula. We will write a custom essay sample on Calculating Distance Between Tow Points on Earth Surface Using Gps Coordinates or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page This formula requires use of spherical geometry and a high level of floating point mathematical accuracy about 15 digits of accuracy (sometimes called double-precision). In order to use this formula properly make sure your software application or programming language is capable of double-precision floating point calculations. In addition, the trig math functions used in this formula require conversion of the latitude and longitude values from decimal degrees to radians. To convert latitude or longitude from decimal degrees to radians, divide the latitude and longitude values in this database by 180/pi, or approximately 57. 9577951. The radius of the Earth is assumed to be 6,378. 8 kilometers, or 3,963. 0 miles. If you convert all latitude and longitude values in the database to radians before the calculation, use this equation: Great Circle Distance Formula using radians: 3963. 0 * arccos[sin(lat1) * sin(lat2) + cos(lat1) * cos(lat2) * cos(lon2 lon1)] If you do NOT first convert th e latitude and longitude values in the database to radians, you must include the degrees-to-radians conversion in the calculation. Substituting degrees for radians, the formula becomes: Great Circle Distance Formula using decimal degrees 963. 0 * arccos[sin(lat1/57. 2958) * sin(lat2/57. 2958) + cos(lat1/57. 2958) * cos(lat2/57. 2958) * cos(lon2/57. 2958 -lon1/57. 2958)] OR r * acos[sin(lat1) * sin(lat2) + cos(lat1) * cos(lat2) * cos(lon2 lon1)] Where r is the radius of the earth in whatever units you desire. r=3437. 74677 (nautical miles) r=6378. 7 (kilometers) r=3963. 0 (statute miles) If the software application or programming language you are using has no arccosine function, you can calculate the same result using the arctangent function, which most applications and languages do support. Use the following equation: 3963. 0 * arctan[sqrt(1-x^2)/x] where x = [sin(lat1/57. 2958) * sin(lat2/57. 2958)] + [cos(lat1/57. 2958) * cos(lat2/57. 2958) * cos(lon2/57. 2958 lon1/57. 2958)] If your distance calculations produce wildly incorrect results, check for these possible problems: 1. Did you convert the latitude and longitude values from degrees to radians? Trigonometric math functions such as sine and cosine normally require conversion of degrees to radians, as described above. 2. Are the equations implemented correctly with necessary parentheses? Remember the old math precedence rule MDAS multiply, divide, add, subtract. 3. Does your software application or programming language provide sufficient mathematical accuracy? For best results, you need about 15 digits of accuracy. 4. When you imported the data from the text files your latitude/longitude values may have been truncated. Make sure you did not lose any of the digits to the right of the decimal point during import. 5. Have you lost any precision of your decimal values due to rounding during importing or calling custom math functions