The effects of caffeine on sprint performance times in cyclists Literature review

The effects of caffeine on sprint performance times in cyclists - Literature review Example al., 2012). The caffeinated drinks are gaining importance among the sprinters and other sport persons depending on the notion that drinks containing caffeine leads to physical and mental development. Furthermore, the caffeinated drinks are even noted to be increasing strength and endurances among athletes, which actually develops the popularity among the sportspersons to use such drinks. Physiological effects of caffeine are noted to be creating a huge amount of influence on sports person (Zapata & Obispo, 2011). Moreover, many sports persons have even affirmed the fact that the use of caffeine is noted to be creating an influence on the overall development of the physical needs of the players. Additionally, this is creating an impact on their physiological development during the initial days of practice. During the early years of practices, the use of caffeine is creating a huge amount of influence on the overall performances of the players during the initial use of the product. Use of caffeinated supplements during the time of practices has been affecting the overall development of the players. Laboratory reports support the views that the use of the caffeinated supplements increases stamina and strength among the players and develops their capacity to perform better. Positive effect of caffeine is even noted to be enduring performances among sprinter and is often acting to be a positive support for their development (Lee & et. al., 2014). With the positive impact of the product in the lifestyle of the athletes, there has been a change in the quantified use of the same. The caffeinated products support the sprinters with alertness and wakefulness and the same is easily digestible, hence, its acceptance within the different field of sports and other programs are likely to increase. The alarming rate of increase in the use of caffeine with regard to energy drinks are noted to be creating an influence on the

Audit Procedures Essay Example | Topics and Well Written Essays - 500 words

Audit Procedures - Essay Example They include order management, sales transaction, and delivery to the customer, invoicing and posting to the financial statements. It also includes short-term investments and cash equivalents. In order to know aspects of the revenue cycle of an entity the auditor looks at the general ledger, which is a primary source of financial data and with the internal controls this figures should be accurate and true. For mobile streams plc the revenue cycle may comprise of sales account, trade payables and receivables account, other incomes account, cash and cash equivalents and stock ( Georgiades, 2006, 22). Audit procedures are the tests that the auditor carries out to ascertain that the revenue is stated correctly. The auditor must understand the industry that the company belongs to and this will enable him make a comparison to see if the figures are correct. Audit procedures involve designing the tests that will be carried out on the accounts, gathering the evidence, evaluating the results of the tests, and finally making decisions on the whether the evidence is sufficient. The procedures can be classified into risk assessment and further audit procedures such as test controls and substantive procedures. The overall objective of the audit will determine the risk assessment, test controls, and substantive procedures to be used (Cangemi , & Singleton, 2003 p. 272) Risk assessment involves finding out the inherent risks associated with the transactions and this information is obtained from the financial statement and accounts and assumptions level of the company. One can also source inherent risks from the strength and weaknesses of the Internal control system or form carrying out analytical procedures. An example of inherent risk is timing of the revenue recognition and it should be guided by professional rules like IASB. Example of a test control to ascertain the validity of the revenue would be to look at