For this assignment, you are to select a financial statement fraud related to a publicly traded company. You may use the Internet to research and find a fraud example. Write a research paper (1,500-1,750 words) on the topic and include the following: · Discuss a brief background on the financial statement fraud. · Explain the five classifications of financial statement fraud and which category your chosen fraud might fit into (Fictitious Revenues, Timing Differences, Concealed Liabilities and Expenses, Improper Disclosures, and Improper Asset Valuation). · Why might senior management overstate or understate business performance? · How can financial statement fraud be deterred? Discuss at least three internal controls that could be in place to prevent financial statement fraud. · Discuss the potential impact of the fraud you selected on the various stakeholders of the company. View the PowerPoint "Forensic Accounting Online Investigative Tools" as a resource for the assignment. Prepare this assignment according to the guidelines found in the APA Style Guide, located in the Student Success Center. An abstract is not required. This assignment uses a rubric. Please review the rubric prior to beginning the assignment to become familiar with the expectations for successful completion.  You are required to submit this assignment to LopesWrite. Refer to the LopesWrite Technical Support articles for assistance.  Transport of Substances through the Cell Membrane Necessity for Transport Cells are surrounded by fluid. The fluid that circulates around and between the cells is called interstitial fluid. This fluid constitutes the internal environment of the body. Everything that the cell requires must be obtained from this environment. The cytoplasm of the cell is separated from this environment by the cell membrane. Materials that are needed by the cell must enter the cell by being transported through the cell membrane. Waste products must move across the membrane in the opposite direction. For example, the cell requires oxygen in order to survive. Oxygen diffuses into the cell. The cell also needs water. This enters the cell by diffusion through the cell membrane. The cell requires sugars, which it breaks down to produce energy. They must also pass through the cell membrane. The cell requires amino acids, which serve as building blocks for protein. Similarly, fatty acids and glycerol are needed for producing fats. Vitamins are needed. All of these must be transported through the cell membrane into the cell. Waste products must be excreted from the cell. Waste products include carbon dioxide, which is a waste product of cellular respiration. This must diffuse out of the cell. Nitrogenous waste products such as urea must also diffuse out of the cell. The cell membrane controls the transport of these substances into or out of the cell. Outline of Processes Involved in Transport Transport processes may be divided into 1) Passive Tra ...

1. For this assignment, you are to select a financial statement
fraud related to a publicly traded company. You may use the
Internet to research and find a fraud example. Write a research
paper (1,500-1,750 words) on the topic and include the
following:
· Discuss a brief background on the financial statement fraud.
· Explain the five classifications of financial statement fraud
and which category your chosen fraud might fit into (Fictitious
Revenues, Timing Differences, Concealed Liabilities and
Expenses, Improper Disclosures, and Improper Asset
Valuation).
· Why might senior management overstate or understate
business performance?
· How can financial statement fraud be deterred? Discuss at
least three internal controls that could be in place to prevent
financial statement fraud.
· Discuss the potential impact of the fraud you selected on the
various stakeholders of the company.
View the PowerPoint "Forensic Accounting Online Investigative
Tools" as a resource for the assignment.
Prepare this assignment according to the guidelines found in the
APA Style Guide, located in the Student Success Center. An
abstract is not required.
This assignment uses a rubric. Please review the rubric prior to
beginning the assignment to become familiar with the
expectations for successful completion.
You are required to submit this assignment to LopesWrite.
Refer to the LopesWrite Technical Support articles for
assistance.
Transport of Substances through the Cell Membrane
Necessity for Transport

2. Cells are surrounded by fluid. The fluid that circulates around
and between the cells is called interstitial fluid. This fluid
constitutes the internal environment of the body. Everything
that the cell requires must be obtained from this environment.
The cytoplasm of the cell is separated from this environment by
the cell membrane. Materials that are needed by the cell must
enter the cell by being transported through the cell membrane.
Waste products must move across the membrane in the opposite
direction. For example, the cell requires oxygen in order to
survive. Oxygen diffuses into the cell. The cell also needs
water. This enters the cell by diffusion through the cell
membrane. The cell requires sugars, which it breaks down to
produce energy. They must also pass through the cell
membrane. The cell requires amino acids, which serve as
building blocks for protein. Similarly, fatty acids and glycerol
are needed for producing fats. Vitamins are needed. All of
these must be transported through the cell membrane into the
cell. Waste products must be excreted from the cell. Waste
products include carbon dioxide, which is a waste product of
cellular respiration. This must diffuse out of the cell.
Nitrogenous waste products such as urea must also diffuse out
of the cell. The cell membrane controls the transport of these
substances into or out of the cell.
Outline of Processes Involved in Transport
Transport processes may be divided into 1) Passive Transport
Processes and 2) Passive Transport Processes. Passive
Transport Processes do not require the expenditure of energy by
the cell (breakdown of ATP). Active Transport Processes do
require the expenditure of energy by the cell (breakdown of
ATP).
I. Passive Transport Processes

3. A. Diffusion
B. Facilitated Diffusion
C. Osmosis
II. Active Transport Processes
A. Active Transport Mechanism
B. Phagocytosis
C. Pinocytosis
Diffusion
Diffusion is the movement of molecules of a substance from a
region of higher concentration to a region of lower
concentration.
Examples of Diffusion
If a crystal of a dye such as potassium permanganate is placed
in a beaker of water, the purple dye will gradually spread or
diffuse throughout the liquid. It diffuses from an area of higher
concentration, in which it was first placed, to the area of lower
concentration elsewhere in the beaker.
Kinetic Energy
The force that powers diffusion is kinetic energy.
Kinetic energy is energy of motion.
All molecules are in constant motion. This is because they
possess kinetic energy, or energy of motion.

4. Law of Diffusion
The Law of Diffusion states that molecules diffuse from a
region of higher concentration to a region of lower
concentration.
Another way of expressing this idea is to say that substances
diffuse down their concentration gradients.
An analogy can be made between a concentration gradient and
an incline or a hill. Just as a ball placed at the top of an incline
or a ramp will automatically roll down the hill from high to low,
a molecule of a substance will diffuse from an area of high
concentration to an area of low concentration.
Insert diagram
Example of diffusion using specific concentrations
Assume that you have a U-shaped glass tube. A membrane
separates a 20% NaCl solution on side A from a 10% NaCl
solution on side B. The membrane is permeable to both water
and salt. Salt will pass through the membrane from the region
of higher salt concentration (20% on side A) to the region of
lower salt concentration (10% side B). Water will also move
from the area of its high concentration to the area of its low
concentration. If the concentration of salt on Side A is 20%,
this means that the concentration of water there is 80%. If the
salt concentration on side B is 10%, the water concentration is
90%. Water will move from side B to side A. As water diffuses
from B to A and salt diffuses from side A to side B, the
concentrations of the two solutions on side A and side B will
become equal. A state of equilibrium has been reached.
Will the diffusion of water from B to A or of salt from side A to

5. side B stop? No the movement of molecules never stops (except
at absolute zero). Will water continue to diffuse from side B to
side A? Yes. However, because the concentration of water is
now equal on both sides of the membrane, the movement of
water from side B to side A will be balanced by the movement
of an equal amount of water from side A to side B. By the same
reasoning the diffusion of salt does not stop, but because the
salt concentrations on both sides of the membrane are equal the
diffusion of salt from one side of the membrane is balanced by
the movement of salt from the opposite direction.
Factors that Affect Diffusion
1) Concentration gradient
The greater the difference in concentration from the area in
which diffusion begins to where it proceeds, the faster the rate
of diffusion.
2) Molecular Weight of the substance
The lower the molecular weight of the substance, the faster the
rate of diffusion.
A demonstration of this principle was seen in a laboratory
exercise. A crystal of the dye potassium permanganate was
placed on the surface of agar on one Petri dish. Potassium
permanganate has a molecular weight of 158 g mole-1. It is a
purple dye. A crystal of the dye Malachite green was placed in
the center of a second Petri dish. Malachite green has a
molecular weight of 929 g mole-1. The time at the beginning of
the experiment is noted and the materials are allowed to diffuse.
Some time later the plates are examined. As the dyes diffuse,
they create a colored ring, which spreads out. The ring created
by each dye is measured. The dye with the lower molecular
weight, potassium permanganate has the wider ring. Therefore

6. it has diffused at a faster rate as compared to Malachite green.
3) Temperature
The higher the temperature, the faster the rate of diffusion.
This is because the higher the temperature, the greater is the
kinetic energy of the molecules. Molecules with more kinetic
energy move more rapidly.
Facilitated Diffusion
Facilitated diffusion is the diffusion of molecules through the
cell membrane with the aid of a carrier molecule.
In this process, a molecule to be transported binds to a specific
carrier in the membrane. By itself, the molecule cannot diffuse
across the membrane. However, by combining with the carrier,
the substance is able to cross the membrane. The carrier
facilitates the diffusion of the substance across the membrane.
Facilitated Diffusion does not require the expenditure of energy
by the cell (breakdown of ATP). Facilitated Diffusion can only
move substances from a region of high concentration to a region
of low concentration, that is, in the same direction as ordinary
diffusion.
Add to this section
Osmosis
Osmosis is the diffusion of water through a selectively
permeable membrane.
If a membrane is permeable to a certain substance, it means that
that substance can pass through the cell membrane. If a
membrane is selectively permeable, it means that the membrane

7. allows certain substances to pass through the membrane but
excludes others.
Several terms are used that are synonymous to selectively
permeable. The terms semi-permeable, and differentially
permeable also mean the same thing.
Example of Osmosis
Assume that a membrane separates a pure water solution on one
side from a salt (NaCl) solution on the other. The membrane is
selectively permeable; it allows water to pass through it but not
salt. Therefore, salt will not move across the membrane. Water
will move from the area of its higher concentration (pure water
side) and pass across the membrane to the area of lower water
concentration (salt solution side).
The key to understanding osmosis is to first determine which
substance the membrane is permeable to and therefore can move
through the membrane. This is usually water. The next step is
to determine where the concentration of the substance is higher
and where it is lower. The direction of movement in osmosis is
always from the region of high concentration to the region of
lower concentration.
Example of osmosis using specific concentrations
Assume that you have a U-shaped glass tube. A selectively
permeable membrane separates a 20% NaCl solution on side A
from a 10% NaCl solution on side B. The membrane is
permeable to water but not to salt. Because the membrane is
not permeable to salt, it will not pass through the membrane.
The membrane is permeable to water. Water will move across
the membrane from the region of its high concentration to the
region of its low concentration. If the concentration of salt on
Side A is 20%, this means that the concentration of water there

8. is 80%. If the salt concentration on side B is 10%, the water
concentration is 90%. Because the concentration of water on
side B is higher, water will move from side B to side A. Over a
period of time, water will diffuse from B to A and the liquid in
side A will rise while that in side B will drop. A true
equilibrium will not result because NaCl cannot cross the
membrane. Therefore although the concentration of the salt on
side A will decrease as water moves into it, its concentration
will never become equal to the salt concentration on side B.
This is because the salt cannot move across the membrane to
equalize its concentration on both sides.
Will the diffusion of water from B to A stop? If so why?
Although a true equilibrium will not be achieved, the net
movement of water from B to A will eventually stop. This is
because as the level of the liquid on side A rises, it exerts a
downward pressure due to the force of gravity. This force
eventually counteracts the force of osmosis that draws water
from B to A. This force is called osmotic pressure, the force
that is just great enough to stop further osmosis.
Another Example of Osmosis
A glass thistle tube (a tube which has an open expanded end) is
filled with a 20% sucrose solution. The end is covered with a
selectively permeable membrane. The membrane is permeable
to water but impermeable to sucrose. The tube is lowered into a
beaker of pure water and held in place with a clamp and support
stand. After allowing a few minutes, the level of liquid in the
tube is marked with a wax pencil and the starting time is noted.
At intervals of time (10 or 15 minutes) readings of the level of
liquid in the tube are taken. The level of liquid in the tube rises
as time goes on. This is an example of osmosis. A selectively
permeable membrane separates a 20% sucrose solution inside
the tube from a pure water (100% water) concentration on the

9. outside. The membrane allows water to pass through the
membrane but prevents the movement of sucrose. Because the
sucrose cannot pass through the membrane, it is described as a
nondiffusable solute. The substance that will diffuse across the
membrane is water. It will pass from the region of higher
concentration to the region of lower concentration. The region
of higher concentration is obviously the outside (you cannot
have a higher concentration than 100%). The concentration of
water inside the tube is 80%. If the concentration of sucrose is
20%, subtracting 20% from 100% leaves a concentration of 80%
for the water. Therefore water flows from the outside into the
tube. As water enters the tube, the level of water within the
tube will rise. Will the level of liquid inside the tube
eventually stop rising? If so, why? The level of liquid in the
tube will eventually stop rising. However, it is not because the
concentration of the solutions inside the tube and outside
become equal and equilibrium becomes established. This
cannot happen because the sucrose cannot pass through the
membrane. Although the solution inside the tube becomes more
and more dilute as water enters, it will never become equal to
the concentration outside. Why then does the liquid stop rising?
It is because as the solution in the tube rises, it exerts a
downward force due to gravity. Eventually this force becomes
great enough to counteract the force of osmosis responsible for
the inward flow of water. At this point the force exerted by the
column of liquid in the tube is equivalent to the osmotic
pressure, the force that is just great enough to stop further
osmosis.
Osmotic pressure is affected primarily by the number of
particles of the non-diffusible solute in solution. For example,
if the solution inside the tube were replaced with a solution of
40% sucrose, the liquid would rise higher and at a faster rate.
This would occur because there is a steeper concentration
gradient for the water in this example using 40% sucrose than
there was in the example that used 20% sucrose. In the

10. previous example using 20% sucrose, the concentration of water
outside was 100% and that inside was 80% giving a difference
of 20%. In the example using 40% sucrose, the difference
between the solution outside (100% water) and inside (60%
water) was 40%. Because there is a greater difference in
concentration of the water in this example, the diffusion of
water is faster. Another way of saying this is that the
concentration gradient is steeper. What is the role of the
sucrose (non-diffusible solute) in these examples? It did not
move by osmosis across the membrane since it is not permeable
in the membrane. However the presence of sucrose on one side
of the membrane creates a concentration gradient for water and
this leads to the diffusion of water across the membrane.
Factors which Affect Osmosis
1) The same factors which affect diffusion, plus
2) Solubility of the substance in the membrane
3) Osmotic pressure
Isotonic, Hypertonic, and Hypotonic
Solution
s
The terms isotonic, hypertonic, and hypotonic refer to solutions
that are found outside of cells. They are defined with respect to
the osmotic concentration found within the cell. The solution

11. could contain a higher osmotic concentration than the cell, in
which case it would be hypertonic. It could contain a lower
solute concentration than the cell, in which case it would be
hypotonic. Or it could contain a solute concentration that is
equivalent to that within the cell, in which case it would be
isotonic. Depending upon which type of solution is placed
outside the cell, water can either move into the cell, move out
of the cell, or equal amounts can move in both directions.
Solute – the solid that is dissolved in a liquid
Solvent – the liquid in which a solid is dissolved