Business essay
Wednesday, August 26, 2020
How Facebook Has Destroyed Privacy Boundaries Essay
How Facebook Has Destroyed Privacy Boundaries - Essay Example The site has gone under the spotlight over and over. Already it was in the spotlight as a plan of action for advancement and trademark achievements yet as of late it has been examined for penetrates of protection. The different types of penetrate of security have been perceived and examined and are affirmed wonder leaving little to question them any longer (Iachello and Hong). A few breaks of protection are caused because of clients ignoring fine print subtleties while different penetrates of security happen because of online observation. Notwithstanding everything else, certain types of penetrate of protection happen because of the inalienable structure of long range informal communication stages. This paper will concentrate on the different types of break of protection that have come about because of the utilization of Facebook whether these penetrates were purposeful or something else. Besides, the outcomes of these penetrates will be investigated in detail to measure their impact s on customary individuals. Another main consideration that restrains the measure of data conveyed by people is the cutoff on data conveyed at any one point in time through discussions. It is unreasonable to expect that an individual could pass on a wide range of individual and family data to another in one gathering alone. Be that as it may, this circumstance is completely switched when utilizing registering stages to interface. Individuals who utilize person to person communication sites, for example, Facebook will understand that a lot of data must be unveiled so as to pursue such services.â
Saturday, August 22, 2020
Knarls and Barkley free essay sample
Wake Technical Community Collage 91 09 Fayetteville Road Raleigh, NC 27603 To: Financial Aid Office Hello my name is Destiny McCall am composing this intrigue in light of the fact that my hole is under a 2. 0 and my finishing rate is under 67%. I had some numerous conditions that happened in 201 2, I couldn't keep heading off to my classes so I needed to pull back from the entirety of my classes. Because of the reality was having issues with my psychological well-being. I was precarious to proceed with my semester. I at that point took classes Fall 2012 and had quit heading off to my treatment and turned out to be intellectually shaky once more. Have had numerous adjustments In my living courses of action with in he a year ago. I am presently ready to refocus and concentrate on what I need in life which is to get my degree.And have an arrangement for any impediment that may happen while in school and I currently have the help should be fruitful. We will compose a custom article test on Knarls and Barkley or then again any comparative point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page Im requesting thought for my money related Aid to proceed with my instruction at Wake Technical Community College. If you don't mind wear t delay to get in touch with me in the event that you having any inquiries. Stage 3: Explanation of Steps for Future Success Describe the Steps that you have taken to address the conditions and guarantee that you will have the option to meet the base SAP prerequisites later on. Underscore what will be diverse in your circumstance to permit achievement. Give proper documentation, if material. 1 Go to class I realize this one is mind-numbingly evident however its important.Many teachers address legitimately from Powering and post the slides to the web. This makes it enticing to play hooky, download the talk notes, and get familiar with the material all alone. In spite of the fact that I can likely pull off this in simple courses, I will confront issues in testing ones. 2. Sit in the first column Not just will sitting in the first line assemble my self-assurance, it will naturally connect with me in the talk. I will be an energetic understudy and profoundly noticeable to the educator. This will support my scholarly notoriety and make me bound to build up a relationship with the teacher. I will have an a lot simpler time keeping up center and will feel more like a member than a latent spectator. 3.Take notes by hand Another terrible symptom of the Powering unrest is that it disheartens understudies from taking notes. Taking notes by hand will improve my evaluations since it drives me to focus, and the physical demonstration of composing helps remembrance. In the event that I take notes, I will think that its a lot simpler to remain locked in. My notes additionally give a perspective that will assist me with building a psychological connection between a composed idea and the educators verbal clarification. This is key for effective examining. 4. Do a week after week survey A typical issue understudies experience is attempting to get familiar with a gigantic measure of material just before the midterm or last exam.This is for all intents and purposes incomprehensible. I will think that its a lot simpler on the off chance that I adopt a progressive strategy to contemplating. At any rate once per week, I will survey my notes beginning from the earliest starting point of the course. Will take 15 or 20 minutes, simply sufficient opportunity to construct recognition with the material. . Go to available time Professors for the most part make themselves accessible at customary occasions during the week for understudies to pose inquiries about assignments. I am going to make the most of this chance. To begin with, going to available time will inspire me to excel on my work and get ready inquiries to pose. This will give me a gigantic edge in understanding issues that arent plainly clarified in the lectures.Second, it will assemble my notoriety for being a high-exertion understudy who merits high evaluations. Stage 4: Students Certification and Signature Please read the accompanying cautiously and introductory close to every announcement. I have perused the WATCH Satisfactory Academic Progress arrangement. I get that if my allure is affirmed, I will be put waiting on the post trial process for one semester as it were. I get that on the off chance that I am put waiting on the post trial process, I am required to finish all classes with a C or better. I lam presenting a total intrigue structure. Comprehend that fragmented interests won't be investigated. I comprehend that my allure might be denied and that the accommodation of this intrigue doesn't ensure that my monetary guide will be restored.
Thursday, August 13, 2020
The Role Of A Teacher
The Role Of A Teacher While you guys are waiting for decisions to be released, heres a topic that I think is worthy of discussion. Normally I dont enter this sort of territory with my blog, but I think its directly relevant to your age group and the journey towards college. As you guys are among the smartest and most thoughtful high school students in the world, Im really interested in what you have to say about this. Im referring to the story about the teacher in Colorado who was suspended for his remarks in the classroom. No doubt youve heard about it, as it is getting a lot of press heres one of many examples. By asking you for your opinions on this I am taking a risk, because this thread CANT devolve into a left versus right political debate. Its just not appropriate for an MIT admissions blog, and Id have to pull it if that happened. Its not that Im not interested in your political views; this just isnt the right forum in which to discuss them. So what Im asking you to discuss is not in regards to the political substance of the teachers comments. Rather, Im curious to know what you think about his actions in terms of educating his students. Was the manner in which he got his class fired up appropriate? Do you think he was successful in helping his students to come to their own conclusions? Do you think he was trying to influence them with his own agenda or simply trying to get them thinking? Again, this teacher was clearly left-leaning but could just as easily have been right-leaning. Therefore this is not a question of politics. Its a discussion about teaching and whats appropriate in the classroom. The thing that made me angriest about this whole thing was that I kept hearing over and over again throughout the medias coverage of this that 16-year-olds are so impressionable that we have to protect them from things like this. Excuse me? Granted its been a few years since I was 16, but I think 16-year-olds are perfectly capable of thinking for themselves and coming to their own conclusions. In that light, your words will speak loudest of all, so lets hear them.
Saturday, May 23, 2020
Appraisal of the Findings of a Qualitative Study on...
A. Synopsis #1: 1. What experience, situation, or subculture did the researchers seek to understand? The researchers sought out to understand the factors that contribute to the progression and limitation of guideline implementation within the primary health care setting. These emphasized guidelines are throughout the introduction portrayed as a positive implementation that will elevate the health care system as well as improve the assessment and management of cardiovascular risk. The adversity within these proposed implantations lie within their validity, such as which guidelines are effective and the reason for their effectiveness. The researchers also alluded to the efforts of New Zealand and their use of an Assessment and Management ofâ⬠¦show more contentâ⬠¦All data was ultimately collected through verbal expression. 4. How did the researchers control their biases and preconceptions? The researchers remained objective by basing their research on a template of sub elements that have high and low indicators that would lead to a successful implementation of evidence into practice. The study targets specific patients who have been exposed to risk factors, as well as addresses health equity, staff resources, and diagnostic services. The researchers used great discretion in the collection of data. The topics presented were referred to with code names in order to prevent the incitation of any biased reactions. 5. Are specific pieces of data and more generalized statements included in the research report? Specific data was provided for different aspects of the study. For example, it was said that the study took place in Maori where the cardiovascular issue represents 31.7 % of the population which is higher than all of New Zealand (14.6 %) in total. The specific location of the study was also noted, describing the demographics of the location: ââ¬Å"rural settings, a small city, and small towns.â⬠The article also addressed the general benefit of implementing the AMCVR, and its ability to aid in the prevention of cardiovascular disease. 6. What where the main findings of the study? The main findings of the study included that the major barrier to implementation is the lack of putting guidelines into practice. Researchers also
Tuesday, May 12, 2020
Shakespeares Greatness Much Ado About Nothing, and King...
The ability of an author to capture the interest of the audience has and will always be an important factor in the art of storytelling and even the expression of research or related material. When an author is able to seize the attention of any partaking of their work, curiosity will develop which will lead to the wonder of what the conclusion my bring about. Not only is it important to snatch the audienceââ¬â¢s attention in the beginning, it is necessary to hold it prisoner throughout the tale. Authors do this by having an interesting plot development in which many unexpected details come into play and the course of the story is thrown from the norm and into the conflict. Shakespeare was a master of this art in the work he producedâ⬠¦show more contentâ⬠¦In Much Ado all kind of side stories and small plots develop as Claudio and Hero fall in love, Don John creates a scheme to cause distress, and Benedick and Beatrice and tricked into love which one another. When a prince and his party stay with Leonato, the father of Hero and uncle to Beatrice, a member of the princeââ¬â¢s group, Claudio, falls deeply in love with Hero and they agree they wish to be married. Don John, the illegitimate brother to the prince wishes to stir trouble, he will have one of his men make love to a maid servant dressed as Hero outside her window and bring Claudio to watch what he believes to be Heroââ¬â¢s betrayal. Before the scheme takes place, the others in the group decide to set Benedick and Beatrice up together though the fein dislike for one another, the simple words staged for them to overhear cause them to fall head over heals for one another. One the day that is to be Claudio and Heroââ¬â¢s wedding, Claudio will disgrace Hero saying she is unfaithful. Her death will then be faked until the truth is revealed and Claudio will agree to marry the cousin of Hero to make up for his disgracing her, Hero will then be revealed to still be alive and the two will have a double wedding alongside Benedick and Beatrice. ââ¬Å"ââ¬ËDo not you love me? ââ¬Ë Why no,no more than reason.ââ¬â¢ ââ¬ËWhy then, your uncle and the PrinceShow MoreRelatedWilliam Shakespeare s Much Ado About Nothing And King Lear3685 Words à |à 15 PagesName: Instructorsââ¬â¢ Name: Course: Date: Analysis of Shakespeareââ¬â¢s powerful female characters in the play ââ¬Å"Much Ado about Nothingâ⬠and ââ¬Å"King Lear Introduction Shakespeare is seen to value the role of women as his plays often portray women as heroines. These women have strong characters that endear them to readers. Readers in our current world, and especially women, are encouraged to be self-assertive in demand for equal treatment in our society. This has been the tradition for women in the WesternRead MoreThe Renaissance and Itââ¬â¢s Affect on William Shakespeareââ¬â¢s Works2369 Words à |à 10 Pagesmovement spanning from the later 15th century until the early 17th century, it is associated with the Italian Renaissance which started in the 14th century. Like most of northern Europe, England did not get the full effect of the Renaissance until about a century later and the height of the English Renaissance is considered to be in the Elizabethan Era (1558ââ¬â1603). The Renaissance was how all of Europe moved away from the Middle Ages and into the new world. The Renaissance was not only a rebirth of
Wednesday, May 6, 2020
Born on the Fourth of July Free Essays
Born on The 4th of July is a film based on the true story of Ron Kovic, a young, naive man who went to Vietnam in the noble efforts of serving his country ââ¬â once there, he was shot in the chest and was forever paralyzed. He returned to a United States which didnââ¬â¢t believe in the war, and didnââ¬â¢t believe in him. He soon grows embittered with life, losing his chances to be a man, condemned to a wheelchair for the rest of his life. We will write a custom essay sample on Born on the Fourth of July or any similar topic only for you Order Now He eventually joins the anti-war movement, gets thrown out of the Republican Convention where Richard Nixon is speaking, and finally is allowed to speak at the Democratic National Convention in 1976. The idyllic 1950ââ¬â¢s to the turbulent 1960ââ¬â¢s represented a dynamic shift in American culture. The end of World War II prompted a booming economy and the American dream of your own house with the white picket fence was born. Although the 50ââ¬â¢s were picturesque in some respect the end of WWII entrenched a deep fear of Communism. As America entered Vietnam the conservative ideals of the WWII generation clashed with the rising student and youth awareness. This movie represents a modern view of the Vietnam War era and the transformation that occurred throughout the country with varying degrees of historical accuracy. The opening scene of the movie pictures the mood of the country in the mid to late fifties. It romanticizes war with the parade scene and the kids playing army. This plays on the theme that some war is good, or at least justifiable. Kovic, the main character of the film, is a patriotic person wanting to serve his country and believing that Vietnam would be his chance. . The U. S. became polarized over the war. Many supporters of U. S. involvement argued for what was known as the domino theory, a theory that believed if one country fell to communism, then the bordering countries would be sure to fall as well, much like falling dominoes. This theory was largely held due to the fall of eastern Europe to communism and the Soviet sphere of influence following World War II. In the movie as Kovic and his friends discuss entertaining the Marines the ideas of containment and the domino theory are discussed. Kovic enlist and the Marines, where he fights on the front line of the Vietnam war. He is later shot and thus paralyzed from half of his body. Kovic spends months in a Veteran hospital in Brooklyn, NY. The conditions of this hospital are deplorable. Patients are left to lie in their own fecal matter while they are ignored and mistreated by the Doctors and Nurses. It is then that Kovic begins to see how Americans felt about the war he so proudly went into. By 1970 nearly 50,000 had already been killed and up to 200,000 wounded. Even though this number paled in comparison to the 100,000 South Vietnamese and more than 500,000 North Vietnamese who had died, many Americans thought the number far too high for the mere defense of a strip of jungle on the other side of the world. Morale had fallen to an all-time low both for the families at home and for the men in the field. Veteransââ¬â¢ protest groups such as the Vietnam Veterans Against the War became increasingly vocal, attacking U. S. policy after they came home. Kovic eventually joined this group emerging as a strong voice against the war. The neglect and resentment of veterans was an unfortunate social effect of the war. While after other wars, the soldiers were welcomed back with parades and open arms, the Vietnam veterans were shunned, demeaned and booed. This was accurately depicted in this movie when Kovic returns and is mistreated at the hospital, and during a Fourth of July Parade he is booded at. Since it was such an unpopular war, Americans held veterans responsible for the war, although many of them did not approve of the war either. The veteransââ¬â¢ situation was a tough one, especially with little or no support. About 150,000 veterans came home wounded, or amputated, and at least 21,000 were permanently disabled, unable to work for the rest of their lives. Many developed illnesses after the war such as cancers liver disease and rashes, mostly due to exposure to Agent Orange. Having seen the horrors of Vietnam, many veterans were psychologically scarred. Nightmares, anxiety causing flashbacks, and fits of terror from loud noises were common behaviors reported amongst veterans. Approximately 830,000 survivors of Vietnam suffered mental and emotional disorders and showed symptoms of Post Traumatic Stress Disorder (PTSD) However many were unable to get the help they needed and deserved, because they were perceived as crazy and dangerous, and even deserving of their circumstance. Economic medical and educational aid was not made available to them right away, and many veterans felt abandoned by the country they served. In trying to deal with this situation, some veterans developed drug or alcohol habits and many felt driven to suicide. As the proud daughter of one of these Vietnam Veterans, I can tell you that this movie was difficult to watch at times. Growing up, most of my memories with my father are going to see him in the Veterans hospital. Therefore, I had the privilege of growing up around many Vietnam war Veterans. I saw firsthand the self medicating of drugs and alcohol. Many times when my sisters and I would visit my father, we never really knew who we were going to get, the fun loving father, or the drugged up father. As I got older my father slowly began to talk about his experiences in Vietnam. My fatherââ¬â¢s accounts of what happened during the war and after the war, are chilling. This movie accurately depicted many of them, as the stories my father has are not so different from many American Heroes that Served in the Vietnam War. References http://www.sparknotes.com/history/american/vietnamwar/section9.rhtml http://en.wikipedia.org/wiki/Opposition_to_the_U.S._involvement_in_the_Vietnam_War How to cite Born on the Fourth of July, Essay examples Born on the Fourth of July Free Essays ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- Born on the Fourth of July The ending of the WWII culminated with the beginning of the cold war. The cold war was a major political and military conflict between the superpowers of America and the Soviet Union. The conflict is also an insight of the rising democracy and the attempts on removing the communism. We will write a custom essay sample on Born on the Fourth of July or any similar topic only for you Order Now In the 1960ââ¬â¢s America joined the Vietnam War on the South Vietnamese side, against their opponents inspired by the communist ideology: North Vietnam, China and the Soviet Union. The Vietnam War was the escalation of the Cold War. Its purpose was to invent democracy as well as protecting the nationalism. America suffered from massive casualties and the numbers of the wounded were virtually triple. The book ââ¬Å"Born on the Fourth of Julyâ⬠by Ron Kovic, depict the author himself as a returned marine soldier who was hurt in battle. The book gives the reader a personal experience and terrifying good insight of the Vietnam War close up. The main subjects of the book are patriotism, heroism, anti-war activism and betrayal by a manââ¬â¢s own country. I will in this essay analyze the narrator as well as making a complete characterization of Ron Kovic. Finally I will analyze the language and include the usage of symbols and imagery. The narration and the point of view are rather significant in the book as we are introduced to different narration methods. The entire story is narrated by Ron Kovic who is also the author of the book. This means that the book is high likely an authentic biography, which also make sense as the narrator includes authentic historical events, for example the assassination of John F. Kennedy. The narration is primarily in first-person, but sometimes the narration shifts to third-person. The shifting narration results in a hard understanding of the plot, and is a bit confusing. I think the shifting narration has a metaphoric meaning, because the narrator only narrates in third-person while he is in the military or fighting the war. The figurative sense could be that he loses his individual ways of acting, and instead is forced to pay attention and to obey orders. Some arguments might militate that the narrator loses his ability to express himself as a human being, and perhaps he wants to illustrate that the military makes you their puppet. This aspect can be supported by the many American casualties and the political reason of the war. The military sort of threw human lives away for no particular reason. It is clear that both of the narration methods are omniscient, as the narrator is able to describe feelings, thoughts, memories etc. but the point of view is still limited as we only are seeing aspects from the narrator himself. There are few dialogues in the text, because the narrator wants to express his feelings about the war and his injury rather than talking to other persons. The narrator is of course close related to Ron Kovic, as they are the same person. This paragraph contains a complete characterization of Kovic. Ronald Lawrence Kovic was born on the fourth of July and was raised in Massapequa, New York. We are following Kovic from a kid to a grown up. When he was young he loved baseball, especially the New York Yankees player Mickey Mantle. Kovic also used to play warlike games with his best childhood friend Richie Castiglia. They both dreamed about joining the United States Marine Corps. Kovic was very interested in war movies. His favorite movie starring his favorite actor was ââ¬Å"The Sands of Iwo Jimaâ⬠with John Wayne. He especially liked the scene where the marines were raising the American flag on a high hill. He saw them as national heroes, and he really wanted to mimic their style. One extraordinary aspect about his childhood is his rising empathy and patriotism for his country. For example he mentions that he cries during the explosion of the American satellite ââ¬Å"Vanguard. He also mentions that he is crying on behalf of America. This aspect gets clarified as he grows up. As a teenager Ron Kovic gained an interest in his muscular body. He began to wrestle and build his body in the gym. Besides getting stronger, he also got an interest in the opposite gender, but he had no real relation to them. His biggest desire was to be a good athlete, a good catholic and to be a hero for his country. The whole bodybuilding aspect is sort of paradoxical and ironic, because the body he put so much effort in was to no avail as he returned back as a cripple. He was convinced that he was unbeatable, but ironically, his biggest desire about joining the military was the aspect that beat him. He also appears to be a lot masculine, as he trained his body and wanted to engage in combat. This masculinity disappears when he returned home. Ron Kovic joined the Marines in 1964 at age 18, and then participated in the Vietnam War. He experienced certain inhuman events that seem to hunt him after the war. Kovic got first hit in the foot and later hit in the right shoulder, suffering from a collapsed lung and a spinal cord injury, which made him paralyzed from the chest down. He was sort of happy when he first got hit, because he was now able to go home. He obliviously hated to be in Vietnam, properly because of the terrifying things he had seen there. Kovic became even more religious when he returned home in a wheelchair, and he started to pray every night, in hope of being able to use his body again. The religious aspect also indicates his dedication and willpower as he never gives up trying. He became lonely and he had no real friends left. Besides that he had never really had a sexual life, and his opportunity to obtain that was spilled. Ron Kovic felt that his country had reacted inappropriate on his injury. His country did not pay enough to the hospitals where the wounded from the war were located, and they actually did not care for them. This aspect made Kovic into an antiwar-activist, fighting for human rights and global peace. I believe that Ron Kovic is naive. He thought that entering a war as hero and returning back as it as well were a matter of course. He had not really thought of the horrible consequences the war had as follows. This also makes him a lot brave as he just takes the plunge. The usage of symbols and imagery an important topic to focus on, as they reveal some of messages in the book. Also the language will be worth analyzing because of its sovereignty. The language in the book is quite easy to read, throughout that a lot of the text is in a colloquial language. As the book is an authentic memoir we must suppose that all the talking statements are real too. It is mentioned that he wrote much of the book while lying at the hospital. Since the hospital was a stressful and horrible period of his life, I can conclude that some of the book had been written under pressured circumstances. This is also shown on page 70 ââ¬â 72, where he narrates about being a part in the Marine Corps with a quick tempo, the usage of large letters and unfinished sentences out of context. This situation could symbolize a confused and dramatic time in the military. Throughout the book is authentic it is a little typical that Ron Kovic was born on the fourth of July, since it is date of the American Independence Day. But if we look at the figurative meaning in the date of his birthday, I think it symbolizes his patriotism and love for his country. He truly has a passion to do whatever his country demands him to do, in this case by joining them in the war against freedom. Another side of the matter is that when he returns home as a cripple, he did not fell anything towards his country expect betrayal. This aspect is a contrast towards the originally meaning, but you cannot hide from your own birthday and I think that it symbolizes that he still care about his country. When Ron Kovic was born it is mentioned that, the fourth of July started with a big firecracker. Also when he got shot the word firecracker appears again. So it literally started with a firecracker and ended with it as well. John Wayne was Ron Kovicââ¬â¢s favorite actor. He especially liked the scene where John Wayne raised the American flag on Iwo Jima. I think that John Wayne symbolize Kovicââ¬â¢s imagination of himself, but also about being a hero by serving his country. In other words the actorââ¬â¢s actions were the reason that Kovic wanted to fight for his country. Kovic wanted to enter the war as a hero and return as it as well, just like it happens in the movies. Kovic is also very naive to think that fiction could portray the realistic like that. I believe that the whole identity and attitude of Ron Kovicââ¬â¢s symbolizes that war is not going to solve anything at all. He may also symbolize that giving up is not an opportunity. I think the book ââ¬Å"Born on the Fourth of Julyâ⬠is well written and actually quite good. As I said in my introduction the book gives the reader a very good personal perspective of the Vietnam War. The book also contains a variety of life confirming aspects and morals. In this essay I have enlightened the person of Ron Kovic, by describing him as he appears in the book. I have also taken a closer look at the narration and the usage of symbols as supporting paragraphs. Mark Lund. 1649 words. ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â [ 1 ]. http://da. wikipedia. org/wiki/Vietnamkrigen How to cite Born on the Fourth of July, Papers
Sunday, May 3, 2020
Audit Assurance and Compliance of luxury travel holiday Free Samples
Question: Discuss about the Audit Assurance and Compliance CJI. Answer: CJI an audit firm led by audit partner Geoff, Michael first-year accountant, and Annette, an accountant in CJs tax advisory department has been the auditor of luxury travel holiday [LTH] a travel company from past few years. In different situations audit manager of CJI has identified and evaluated various threats each of these is discussed below. Threatsof Self-Interest And Advocacy A self-interest threat and advocacy threat may arise when the auditor is been asked to promote the organization and auditor put its personal, financial and self-interest in decision making. All this unethical behavior will influence the professional judgment and overall affect the auditor independence. As per the given situation, LTH providing self-interest and advocacy threat to CJI of reappointment only after promoting LTH business in next travel agency seminar (ACCA, RELEVANT TO ACCA QUALIFICATION PAPER P7 , 2012). Threats Of Self-Interest In Gifts And Hospitality To show sincerity towards audit firm and create long relationship in anticipation of smooth audit, Gifts and hospitality were offered by the client to a member of the audit team which gave rise to self-interest threat. There is a issue in particular circumstance because the offer of gifts influences the auditor judgment in favor of the client that might create an unethical and a bias audit observation and affect the overall auditor independence. As per the given situation of LTD, threat exists for CJI firm as its members judgment is influenced by accepting a free offer of free 14 days holiday package voucher to the Greek isles for both Geoffs and his family (ACCA, RELEVANT TO ACCA QUALIFICATION PAPER P7 , 2012). Threats of self-interest which occoured due to the personal relationship This circumstance occurs when in case there is a situation where the person related with the audit assignment or the partner of the audit firm has a personal relationship with any key personal of the company in which the auditor is working out audit assignments. This will create certain threats related to self interest factors of the auditor. As in the particular case audit team member might be more sympathetic towards the client and make a decision in accordance with the benefit close family member personal interest. As per the given situation there might be a biased auditor judgment because Michael is having close family relationship with LTH financial controller. Audit client receive non-assurance services (self review threat) When any non-audit service such as tax calculation and accounting entries performed by any auditor or by any person from the audit team influence the audit professional judgment and overall affect the audit independence as per the given situation Annette being the member of audit team helping the client in tax calculation and accounting entries affects the auditor judgment. Reviewing the self inputted transaction will affect the auditors independence as he will not try to observe errors and frauds in the work done by him or any other member of the audit team (Kaplan, 2012). Safeguard Safeguard are the various measure available to CJI being get protected. They shall be the applied against the threat faced by professional to eliminate them in an acceptable manner. CJI has identified various safeguard of each threat in given situation Safeguard against various threats CJI should not promote LTH business as it creating self-interest and advocacy threat to the company. CJI should take educated, trained and experienced employees requirements before entry into profession. CJI should make disciplinary procedures while conducting the audit in LTH. CJI should create leadership that stress on employees to act in an ethical manner. Auditor should communicate all significant deficiencies in writing to TCWG. CJI should prohibit its audit team members in accepting any valuation gifts and hospitality from its client that may results into long term relationship because it affect the auditor judgment and independence. CJI should give more interest to ethical conduct and maintain proper internal control CJI should not assume the policies and procedure of management decision Policies and procedures are timely communicate to employing organization CJI should conduct the audit in accordance with standards of auditing (ACCA, ANSWERING AUDIT RISK QUESTIONS, 2015). CJI should dismiss the individual like Michael from the engagement team who shares close relationship with the client company financial reporter. CJI should enable quality control review. More importance is given to ethical code of conduct. Job rotation is the best safeguard for close family relationship threat. Rotation of auditing partner and his term as per such interval as prescribed. CJI should obtain reasonable assurance of financial statement as a whole is free from material misstatements like fraud or error. CJI should ensure that the accounting services not performed by Annette the member of audit team. Strict action against the audit member who violates the rules and performs beyond the audit regulation. Work done should be reviewed by another professional Identify and detects unethical behavior in the organization (IRELAND, 2014). Auditor should identify and assess risk material misstatement. The right to access given to the auditor to the book of accounts and other documents. Note - If the above safeguard cannot be reduced the auditor should withdraw from the engagement Business risk associated with the current organsiation Business risks are certain hazards on happening of which might enhance the vulnerability of the enterprise. The business risk in MSL are the factors that could prevent and hinder the organizational goal and objective the ultimate business risk among the various risk faced by the organization is the risk that seizes to be a going concern. Therefore company faces various risks factors that might contribute towards business failure examples of business risk include- Loss of MSL customers when work is not done by employee as per their accordance. Increase in production cost of spares and equipmentdue to increase in labour cost, raw material cost, equipment cost etc. Cash flow problem when cash proves inadequate to meet the financial obligation of the company. Decline in product demand of MSL due uncertain event in the market. Litigation and claims face by MSL due to employeesmisbehavior in different countries remote areas. Technological obsolescence arises when technology become obsolete may no longer be competitive in the market. Increase in market competition. This risk arises when MSL face large competitors from international market. Business risk results in reduction of profitability due to uncertain market condition. Risk of facing political and economic instability. This risk arises when some political decision affect the profitability of the business. Risk of overtrading is a term in financial statement analysis. Overtrading occurs when MSL accepts work and tries to complete it, but finds that fulfillment requires more capital, cash, people and net working capital. Risk of inadequate financing involve risk of financial transaction such as company loan, and its exposure to loan default. Sometimes high financial risks might contribute to business failure. Risk of embezzlement and defalcation of cash by employees and management of MSL group. Risk of fraud and error. In the particular case study the current organsiation has its business of manufacturing and selling the equipment and spare parts which are handful in doing the mining jobs. MSL has operational centers in Perth, Newcastle, and Mt. Isa. Warehouses the equipment and spare parts and provide for sales and maintenance services. An auditor with Crampton and Hasaad has found various audit risk while auditing the financial statement of MSL (ACCA, ANSWERING AUDIT RISK QUESTIONS, 2015). Audit risk There is a great probability that the auditor associated with the business enterprise might lack in the decision making and states an inappropriate opinion towards the enterprise financial statements. Auditor will access inherent risk, control risk and accordingly find the level of audit risk materiality enables the auditor to apply procedure which can support his opinion that is higher the materiality level, higher will be materiality level, higher the need of audit evidence and lower will be the audit risk thus there is inverse relationship between audit materiality and audit risk. Also, there exists inverse relationship among risk of material misstatement and detection risk as higher the level of risk of misstatement lower will be the detection risk and vice versa. When there is lack of internal control environment in the current business establishment it will give rise to the associated inherent risk. When auditor is required to enhance its judgment skills to give an appropriate decision there can be a instance that auditor might misses out to ascertain material facts, this will give rise to the inherent risk (simplified, 2013). Control risk arises when related internal control in MSL exists but ineffective or in other words, we can say that when absence or failure in the operation of the relevant control of the entity results in amaterial misstatement in the financial statement. Assessment of control risk is higher if financial statement is prepared by individual who dont have necessary technical knowledge of accounting and finance (simplified, 2013). Situation of detection risk arise when in situation there are certain material miss-statements and auditor fails to disclose in its opinion report due to lack of determination and skills in identifying it. The auditor may apply proper policies and procedure to detect a material misstatement in financial statement arising due to omission, fraud, and error. Detection risk can be reduced or controlled by auditor if it increase the number of sample transaction for detailed (simplified, 2013). Bibliography ACCA. (2015).Answering Audit Risk Questions Retrieved April 20, 2017, from https://www.accaglobal.com/in/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/technical-articles/audit-risk0.html ACCA. (2012). Relevant To Acca Qualification Paper P7 . Retrieved April 20, 2017, from https://www.accaglobal.com/content/dam/acca/global/PDF-students/2012s/sa_nov12_p7_ethics.pdf IRELAND, C. (2014). Provision Of Accounting Services To An Audit Client.Example Of Threats And Safeguards. Retrieved April 20, 2017, from Certified Public Accountants: https://www.cpaireland.ie/members/technical-resource/ethics/ethical-standards-for-auditors/accounting-services-examples-of-threats-and-safeguards Kaplan. (2012). The Code of Ethics for Professional Accountants. Retrieved April 20, 2017, from https://kfknowledgebank.kaplan.co.uk/KFKB/Wiki%20Pages/The%20Code%20of%20Ethics%20for%20Professional%20Accountants.aspx simplified, A. (2013). Audit Risk Model, Inherent Risk, Control Risk Detection Risk. Retrieved April 20, 2017, from https://accounting-simplified.com/audit/risk-assessment/audit-risk.html
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