Exam 4 Essay Example | Topics and Well Written Essays - 500 words

Test 4 - Essay Example A portion of the whites despite everything look downward on the blacks and all the more so the ladies whose status in the public eye is decreased on a reciprocal scale (since they are ladies and consequently thought about minority and unable and in light of the fact that they are dark a minority race). This in this manner prompts the white guys exposing the individuals of color to various types of sexual viciousness and particularly inappropriate behavior, rape and even assault (Gardiner, 2002). A large portion of these cases go unreported for dread by the ladies of the repercussions (this is particularly so if the sexual viciousness happens in a work environment and the culprit has more significant position authority and utilizations dangers). Dark guys (the vast majority of them) because of the low status agreed to them by the white race draw in themselves in sexual viciousness so as to recapture their machismo and conscience (Gardiner, 2002). The perform diverse sexual viciousness acts particularly assault and utilize sexual words coordinated towards the white female as an approach to threaten them and even power them to regard them not to mention accord them higher status. They along these lines focus on the white ladies they are near and whom they know well and much of the time whom they â€Å"want to show a lesson† to. The greater part of these cases are accounted for and it is no big surprise there are increasingly dark guys related with sexual savagery in jail. The other stunning measurement as per Postmus, 2012 is that whites lead in explicitly abusing their individual white more than the blacks explicitly disregard their dark. Despite the fact that this isn't separated to which sex is the culprit and which the person in question, it is clear the two sexes are included both as casualty and culprit however this relies upon the kind of sexual viciousness. The purpose behind this high measurement is a direct result of the tolerant and less preservationist society the whites have which permits them to transparently challenge one another and disappointment results to sexual

Unit 3 discussion domestic violence Research Paper

Unit 3 conversation abusive behavior at home - Research Paper Example all that by delivering a quality hereditary age with practically no attributes of criminal conduct however those concentrated on making our planet liveable in the following a long time to come. I accept the hypothesis in to the extent the idea of battery propensities being experienced and not acquired. This is so in light of the fact that any type of savagery including battery is obtained through the social taking in process from oppressive relatives (Gosselin, 2009). Kids gain from injurious guardians and they pass these qualities to their kids through a similar procedure of being rough and their kids duplicating a similar conduct. A guide to clarify why the battery inclinations are not acquired is from watching kin from similar guardians carrying on contrastingly to determine contrasts. Not every one of them act viciously and this clarifies why the conduct is experienced. Kids who experience or as presented to progressively aggressive behavior at home and particularly battery will in general be increasingly fierce that the individuals who didn't understanding

Hard times by Charles Dickens Essay

Special Occasion Speech - 819 Words

A True Hero Walking With Us Thank you for joining us today as the City of Mobile participates in the Race for the Cure Walk in celebration of October Cancer Awareness Month. This is a special occasion for many reasons but the most significant is that we have chosen as a community to make a difference and to show our own ability to be heroes. People define heroism in so many individualized ways and the world is full of heroes that make a significant impact and have admirable traits of all kinds. Our own designated heroes affect our mindset and influence our thoughts and our actions. It is powerful and influential. To me, a true hero changes the world and provides hope and peace in the most difficult situations. Today we celebrate†¦show more content†¦This is the real heroism of our world. Nancy Brinker gave the world an option to make themselves heroes to others. She gave them a way to find hope and these every day heroes educate and bring awareness and they pride themselves in celebrating every small step towards a cure. Cancer is deadly, and people should do everything in their power to help find a cure. There is not a single person on this earth that has not been affected by cancer. Ghandi said, ‘be the change you want to see in your world.† Everyone should choose to â€Å"be the change† and choose to be a hero, even if it’s for someone you do not know. Today, we are privileged to have Nancy Brinker lead us as we walk together in the City of Mobile’s Race for the Cure Walk and I am honored to be among so many heroes...each of you. Thank you, Mrs. Brinker, for being here with usShow MoreRelatedWhy Is It Important? How Your Audience As You Prepare Your Speech? Essay1648 Words   |  7 PagesWhy is it important to analyze your audience as you prepare your speech? Everyone has different views, religion, values, attitudes and beliefs as many will hold one more important than others and conflict with others. This leads the audience to biases in listening to the speaker therefore may not listen attentively or care about the speech. Thus as a speaker you must know your audience is as a person, their love, views, values, and beliefs to use it to entice them to listen and care. After all itRead MoreSpeech On Rising Sea Level Essay1646 Words   |  7 Pages 1. Why is it important to analyze your audience as you prepare your speech? Everyone has different views, religion, values, and beliefs as many will hold one more important than others and conflict with others. This leads the audience to biases in listening to the speaker therefore may not listen attentively or care about the speech. Thus as a speaker you must know your audience is as a person, their love, views, values, and beliefs to use it to entice them to listen and care. After all it is theRead MoreSpeech Commencement Speech Analysis1097 Words   |  5 Pagesabout her personal experiences. She is a direct source speaking about 1st hand knowledge. Message – Live life with integrity. Follow your passion and stay true to yourself. Channel – The channel that I viewed this speech in was an online video. The original audience was viewing the speech live. Listener – The initial intended listeners were the students of the Tulane University Class of 2009. Chapter Five – Selecting a  Topic  and a Purpose Specific Purpose – Ellen wished to congratulate the classRead MoreTips for Good Speech Topics1027 Words   |  5 PagesGood speech topics tutorial. Generate public speaking topics with these speech writing checklists. Look for ideas that are interesting, entertaining, and that can outline and communicate your speech ideas. I ll show you how to find them. The key questions below work almost always. They generate lots good topics. Perhaps you re struck by new public speaking speech topics, stumbling ideas or educative questions. Easy General Checklists For Good Speech Topics First answer these questions. ThinkRead MoreSpeech Analysis : National Rifle Association Annual Meeting1442 Words   |  6 Pages Speech Analysis Assignment National Rifles Association Annual Meeting In the video I watched the National Rifles Association (NRA) President Jim Porter addresses the crowd at the April 11th 2015 NRA Members’ meeting, in Nashville, Tennessee. Porter was elected as first vice president of the NRA Board of Directors. He had previously served as second vice president and president of the NRA Foundation Board of Trustees. As the outgoing NRA President, Porter discusses his pride in the organizationRead MoreA Study On The Field Experience1349 Words   |  6 PagesThis case study will go over the observations the author noted during their field experience. 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Millions of Americans and citizens aroundRead MoreOutside Speech Assignment1497 Words   |  6 PagesOutside Speech Assignment After I watched the speech which was gave by Bill Gates in June 08, 2007 on the Harvard commencement, I felt more interesting in Bill Gates. According to the information offered by woopidoo.com, we can find the Biography of Bill Gates, which said, â€Å"Bill Gates is one of the most influential people in the world. He is cofounder of one of the most recognized brands in the computer industry with nearly every desk top computer using at least one software program from MicrosoftRead MoreRhetorical Analysis Of The Four Texts In Apollo 111136 Words   |  5 Pageseach had a speaker, an occasion, an audience, a purpose and a subject. Not only did they use â€Å"SOAPS† but they also used ethos, logos, and pathos to strengthen their speeches and to really connect with the audience. They proved that they’re credible, then they used sources and quotations and eventually they hit the audience with emotions. In the first text, â€Å"Man Takes First Steps on the Moon† the speaker is the Times of London in third person point of view. The occasion is the take-off of ApolloRead MoreDescription And Classification Of Schizophrenia Essay1585 Words   |  7 PagesAssociation explain schizophrenia in its Diagnostic and Statistical Manual of Mental Disorders IV(DSM-IV) as a disarray with active symptoms for at least 1 month, consisting of delusions, hallucinations, disorganized speech, grossly disorganized/bizarre behavior, and/or a lack of organized speech, activity, or emotions. Usually, at least two of these sets of indication are present. The illness, with a prodromal stage prior to diagnosis and a residual stage after treatment (both having some often nonspecific

Analysis Of Nietzsche The Birth Of Tragedy - 1998 Words

Nina Melovska Essay 3 Professor: Arne Hà ¶cker GRMN 5030-001 Foundations of Critical Theory 15 December 2017 Friedrich Nietzsche: â€Å"The Birth of Tragedy† On Aesthetics for the benefit of life To look upon things from the perspective of beauty is one way of ascribing meaning to things, and whatever path we chose in the attempt to define perfection, it must have begun with the contemplation of beauty. As Oscar Wilde once wrote in his essay The Critic as Artist: â€Å"It is through art and through art only, that we can realize our perfection; through art and art only that we can shield ourselves from the sordid perils of actual existence.† In an attempt to glorify aesthetics and to draw attention to its importance for the appreciation of life, in†¦show more content†¦As it can be inferred from its etymology, aesthetics has to do with a feeling coming from within the human body as a result of something that happens outside of it. Thus, aesthetics indicates perception, which in turn indicates a mean of knowing. This important feature of the word offers a stable basis for the argument in favor of the instincts as being crucial to the process of formation of con cepts. Hence, Nietzsche wrote The Birth of Tragedy in an endeavor to provide a philosophy of aesthetics that would stand as a justification for the ability of art to transform society, and he found in the Greek tragedy a model for such thinking. By means of the tragic stories of human beings in conflict, Nietzsche considered the Greek tragedy as an analysis of the human suffering and strive to find meaning in life, and recognized, therefore, its relevance to the modern man. Nietzsche structured his book around an opposition between two Greek gods – Apollo and Dionysus, in order to create a frame of reference in which the reader would understand the artistic process through a dichotomy between the two deities. Apollo, who stands for light, for the truth of logic, for prudence and rationality, is linked to the concept of dreaming in Nietzsche’s book. Through the symbol of Apollo as a god-like beauty, flawlessness and perfection, the act of dreaming signifies the yearn fo r a better reality.Show MoreRelatedEssay about Dostoevsky and Nietzsches Overman2123 Words   |  9 PagesNietzsches concept of the overman, or superman, which are essential to an understanding of this idea.    Walter Kaufmann provides a detailed analysis of Nietzsches philosophy in his work Nietzsche: Philosopher, Psychologist, Antichrist, a book which Thomas Mann called a work of great superiority over everything previously achieved in Nietzsche criticism and interpretation. Kaufmann outlines several essential characteristics of the overman throughout the work. Perhaps the most important,Read More Sigumand Freud And Nietzsche: Personalities And The Mind Essay1788 Words   |  8 Pages Sigumand Freud and Nietzsche: Personalities and The Mind There were two great minds in this century. One such mind was that of Sigmund Freud (1856-1939). In the year 1923 he created a new view of the mind. That view encompassed the idea we have split personalities and that each one have their own realm, their own tastes, their own principles upon which they are guided. He called these different personalities the id, ego, and super ego. Each of them are alive and well inside each of our unconsciousRead MoreMedia Analysis Of Gucci Dionysus Advert1251 Words   |  6 Pages MCH8057: Media Analysis Analysis of Gucci Dionysus Advert 10/11/2017 Word Count:1028 I declare that this assignment is my own work and that I have correctly acknowledged the work of others. This assignment is in accordance with University and School guidance on good academic conduct (and how to avoid plagiarism and other assessment irregularities). University guidance is available at www.ncl.ac.uk/right-cite. Advertisements have a great impact on consumers’ mind and actionRead More Euripides Support of Women’s Rights Essay4032 Words   |  17 PagesEuripides’ plays women are often portrayed as weak, uncertain, and torn between what they must do and what they can bring themselves to do.   Other women appear to be the root of grave evils, or simply perpetrators of heinous crimes.   In a day when analysis of characters and plot had yet to be invented, it is easy to see why he might have been thought to be very much against women.   However, when looking back with current understanding of what Euripides was doing at the time, armed with knowledge ofRead MoreCharacter Is Destiny2530 Words   |  11 PagesIonian coast of Asia Minor, not far from Miletus, the birthplace of philosophy. Ancient biographies of him consist of nothing more than inferences or imaginary constructions based on his sayings (Graham). However, the renowned philosopher Frederick Nietzsche, w ho drew upon the work of Heraclitus for inspiration, claims that Heraclitus believed â€Å"that a persons character is innate and determines his future character and his judgment, and thus that there cannot be any sort of impetus to change becauseRead MoreAn Overview of Postmodernism Essay2180 Words   |  9 Pagesrooted in 19th century ideas and projected onto its main features. The writings of philosophers like Nietzsche, Kierkegaard or Heidegger became premonitory for the orientation of the time. For instance, in â€Å"The Birth of Tragedy† (1872), Nietzsche talks about the Apollonian and the Dionysian and the duality created between the two (Aylesworth, 2005). He associates natural art with Greek tragedy, using the gods Apollo and Dionysus as examples through what they stand for: Apollo is seen as the representationRead MoreEssay Disputing the Canon3241 Words   |  13 Pagesand we can almost imagine it as an abundance of glowing sand, piled high upon open palms, freely flowing through the fingers. The generous artist gives this to us without cost or effort. It is seen plainly in his or her art, not in hype or critical analysis or biography or scholarly research. Yet it is â€Å"difficult† in the sense that we will not take it, for we fear we cannot, for we fear that we will let it slip through our fingers and fall to the ground; then we will never be able to claim that we conqueredRead More Mythology in Oedipus Rex Essays3980 Words   |  16 Pagesthey have been, who naturally did and suffered what the tales say they did and suffered?† That was his method of analysis (38).    The Greek Sophoclean tragedy Oedipus Rex is based on a myth from the Homeric epic Odysseus. With his tragic flaw the protagonist, Oedipus, lives out the main episodes of the Homeric myth.    In his essay â€Å"Sophoclean Tragedy† Friedrich Nietzsche searches out the mythology in this drama, and finds that the story originates in Persia:    Oedipus who murdersRead More Mythology in Oedipus Rex Essay examples4094 Words   |  17 Pagesmyth to be dramatized, Sophocles’ primary question was, ‘Just what sort of people were they, must they have been, who naturally did and suffered what the tales say they did and suffered?† That was his method of analysis (38).    In his essay â€Å"Sophoclean Tragedy† Friedrich Nietzsche searches out the mythology in this drama, and finds that the story originates in Persia:    Oedipus who murders his father and marries his mother. Oedipus who solves the riddle of the Sphinx! What does thisRead More Macbeth and Lady Macbeth in Theory and Practice Essay2862 Words   |  12 PagesMacbeth and Lady Macbeth in Theory and Practice    Shakespeares Macbeth has been the subject of scholarly research in terms of ambition, politics, and sexuality. The most predominant analysis is that of the relationship between Macbeth and Lady Macbeth. This relationship in theory is full of sexual innuendo, maternal power, gender transgression, and violence. In reading multiple essays on the psychological nature of the relationship one question came to mind: to what extent are the characters

Army Training And Education Within The Ranks - 1130 Words

Army Training and Education within the Ranks Sergeant Eric A. Walker Engineer Advanced Leaders Course Class 002-15 Instructor: Staff Sergeant Payne 01 May 2015 Abstract In this report I will be going over the importance of training and education within the military, and how they both play very important roles to not only leaders, but the service members within our ranks. The military is constantly training and, we train as we fight. However, before soldiers train, they must be well educated in all areas in which they will be training. Proper education is the key to proper training. I will also discuss the importance of becoming better educated while serving in the military, as it will make transitioning back into the†¦show more content†¦The importance of furthering education doesn’t stop there. Leaders should be enrolling in college, and counseling their subordinates to enroll in college as well. In order to become competitive within the Army’s ranks, education plays a huge role. As Major Tim Martin stated â€Å"A formal education is an important contributor to the development of leadership qualities and attributes tha t are crucial in the growth of a military professional (Martin, 2001).† Some believe training is as important as education. Army Doctrine Training Publication ADP 7-0 Page 2 paragraph 7 states, â€Å"Units train in garrison and while deployed to prepare for their mission and adapt their capabilities to any changes in an operational environment. (Headquaters, Department of the Army, 2012)† This simply means training is never complete. As a leader in the Army, NCO’s must seek new areas in which to train their troops. Proper education in these areas allows for them to receive proper training in whatever subject they are focusing on. For instance, when the Global War on Terrorism started in 2001 the Army began training soldiers for urban combat. Had the Army attempted to force the war to be fought in ways that were no longer compatible with the terrain of the modern battlefield, the battles would have been more costly for American troops.Show MoreRelatedDoes The Current Army Promotion Board Structure Create Bad Leaders?1392 Words   |  6 PagesDoes the Current Army Promotion Board Structure Create Bad Leaders? For more than three decades, Army Non-Commissioned Officers (NCO) were part of an era of fast promotions through the NCO ranks, with some Military Occupation Specialty (MOS) seeing Soldiers make the rank of Sergeant First Class (SFC) with six to seven years time in service (TIS). Since the terrorist attack on September 11, 2001, the United States military was facing a challenge that produced two separate operations simultaneouslyRead MoreThe Army Profession986 Words   |  4 PagesCharacterizing the Army as a profession is a widely debated issue. Some attest that the military employs a small cadre of professionals, yet this does not qualify the entire vocation as a profession. Others are not so kind and paint a picture of mindless robots simply following orders. The debate rages because it is fundamentally difficult to find an absolute definition for a profession. This troublesome task is further exasperated because the trust of the public ultimately certifies a professionRead M oreLeadership Development Strategy And Succession Plan1297 Words   |  6 PagesUnited States Army as it continues to operate in a rapidly changing and increasingly complex environment. After more than a decade of continuous combat deployments, leadership development lost its significance and became a low priority within most units army-wide. Over time, it resulted in a cultural effect that operational mission requirements take priority over leader development. The intent of this paper is to examine the existing leader development strategy and succession plan for the Army of 2013Read MoreThe Subculture of the United States Army Essay1122 Words   |  5 PagesOne subculture within the United States is that of the US Army. The Army defends the nation against all enemies, foreign and domestic. It is an exclusive group since not everyone in the country serves in the Army. The US Army’s official birthday is June 14, 1775, however its origins are much earlier than that. During British colonialism, citizens often had to take up arms to defend themselves, primarily against the Indians, since the British did not have a significant military presence in AmericaRead MoreThe Professional Army As A Profession1134 Words   |  5 PagesThe Professional Army The term professional has always been loosely associated with the Army since its official organization in 1775. The title of Army professional in the past was restricted to only the officer ranks discarding Soldiers and the Non-Commissioned Officers. The fluctuating opinions of the professional Army was mostly due to social definitions of a professional, and the Army’s ability to meet its criteria. The Army is a profession because it requires specialized skills and humanRead MoreThe Training Fundamental Doctrine Of Developing Leaders975 Words   |  4 Pageslearn Army doctrine, policy, and regulation by reading. Army Doctrine Reference Publication (ADRP) and Army Doctrine Publication (ADP) 7-0 will teach us structure and focus how to train. This will allow us to understand the procedures in training fundamental doctrine of developing leaders. Understanding these two publications will support how to develop programs in the Operational and Institutional domains. 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As a Soldier in the Army, with many friends in the Air Force, it is easy for me to see the many similarities and differences between the two military branches. Both the Army and Air Force have troops who are dedicated to both the work they do forRead MoreThe Battle Of Saint Mihiel1267 Words   |  6 Pagesfrom Paris in a place called Chateau d’ Arnouville. During this time, a student had their first look at Air Raids while having two weeks of observation with other Antiaircraft batteries during training. The U.S. Army had no prior training or doctrine. The first Anti-Aircraft Artillery corps joined the Army in 1918. Antiaircraft guns are introduced during World War 1 (WWI) due to air to ground attacks being more effective. Design began in 1910, during this time the aiming resources were inadequateRead MoreAn Ethical Dilemma within the Army Essays1438 Words   |  6 Pagesthey will encounter. This blue print helps to ensure the integrity of the company and the individua l, as well. Our Army today is no different. We can find our values and creeds everywhere we turn. One quick trip to a company or battalion headquarters will yield all the information a Soldier ever needs to assist them in making ethical choices. We hang posters touting the seven Army values on every wall. Units will prominently display the Soldier’s Creed in the common areas in most cases. We even

Banking Sector Challenges in Research †Free Samples to Students

Question: Discuss about the Banking Sector Challenges in Research. Answer: Introduction In the recent complex comprehensive environment, it is a huge challenge for all the business organization to lay more emphasis on their strategic plan. The firms must have various analytical tools to identify all those factors that would affect the business environment. This essay acknowledges the value of strategic analytical tools in relation to the comprehensive analysis at the firm level, industry level and macro environment al level. PESTEL analysis framework Porter five forces model and SWOT analysis will be discussed to analyze the strategic direction of a firm in such comprehensive business environment (Albert and Grzeda 2015). PESTEL model is the strategic tool that is used to analyze the macro environment. It is one of the most popular and widely used concepts used in comprehensive and strategic analysis (Shah et al. 2015). The concept of PESTEL model originally came from the PEST model. It is a significant method that includes all the major factors, which is influenced by the organization and industry. Initially, the PEST framework encompasses the following four factors as Political, Economical, Social and Technological. Later on, the framework further considered other two vital factors, which are Environmental and Legal factors. Political factors include all the government regulation and policies of the retail industry that affects its profitability and revenue. Political environment affects supply chain of a business at an international level and also the economic environment of the nation. In the retail industry, political issues create a major hindrance to the existing smooth business operation. Economic factors are also crucial in relation to the business and trade. Better economic scenario showcases increase in sales and thus leads to complete and effective outcome in the retail industry (Goncharuk 2016). The labor market and consumers income creates a major impact on boosting the profit of the industry. Social factors also affect the profitability of the retail industry. Change in the preferences of the consumers and demographic changes creates a deep impact on the business. In the recent times, the demand of the new generation is very different than that from the older generations. Major focus is recently given on maintaining customers engagement and attention by the retailers. Technological factors in the current times are more crucial whether in terms of customer services, sales or supply chain. The latest advent of technology and rapid growth of digital technology has lead to increase in the number of competitors in the retail industry (Zhao, Pan and Chen 2018). Firms are trying to use better technology for maximizing customers satisfaction. Legal factors are also relevant for the retail industry. Various laws related to the employment and business affects the business of the organization to a large extent. To remain comprehensive in the business environment the organizations have to maintain quite low prices. Both Walmart and Amazon have to deal with fair share of Legal issues in the past. The six factors is highly powerful and useful tool that is widely applied in marketing planning, business planning, organizational change and product development. In business planning the PESTEL analysis provides important information related to target such as growth, brand positioning and new product development for the organization and managers. PESTEL analysis framework is used for comprehensive analysis at the macro environmental level (Jensenn 2016). SWOT Analysis SWOT analysis stands for the Strengths, Weaknesses, Opportunities and Threats and the model has also various applications in the real world. It is widely used to evaluate a product segment, business plan and marketing strategy. It is a powerful planning tool and is widely used in the marketing and business areas. Like any other businesses, the retail industry often analyzes the strength, weaknesses, opportunities and threats to gain comprehensive advantages in the market place. The strength and weaknesses of a firm are considered as an internal factor and the opportunities and threats are considered to be the external factor. These factors highlight both the positive and negative situations that the firm faces continuously. The strength of the retail sectors are generally access to bank loans and adequate capital. The purchasing power of the consumer is strength for the business. The weakness faced by the industry includes political uncertainty as well as regulatory requirements. Supply chain management and poor infrastructure also proves to be a major weakness of the organization (Arabzad et al. 2015). There are various opportunities for the retailers nowadays and the most significant of them is application of digital strategy. Application of digital strategy helps in improved interaction with the employees besides customer engagement. Whereas, the various threats that affects the organization or firms are availability of land, fierce competition, human capital management (Kangas et al. 2016). Threats often lead to reduce the consumers demand, price wars and recession. Even change in the shopping habits of the customers is also a major threat to the retailers. Porters five forces are used to determine the comprehensiveness of a given market and thus ascertaining how profitable it can finally be for a business. This strategic model focuses on five factors better known as five forces. These five forces include buyer power, supplier power, comprehensive rivalry, threats of new entrants and threats of substitutions (Borland et al. 2017). The bargaining ability of the buyers can push down the prices or switch retailers and even they would not buy the products. In the retail industry bargaining power of a buyer is a relatively larger force. The customers demand high quality products at low and affordable prices. The bargaining power of supplier is an insignificant force and has very little power. The suppliers have quite less or low control in the fashion industry. The bargaining power of buyer is moderate as the concentration and size of the major retailers (Wolf and Floyd 2017). In retail industry, to retain customers and reduce customers, the retailers seek to create strong brands and differentiate the products. Completion rivalry is very high in the retail industry as there are various competitors selling the similar products in the market. Brand recognition is used by the retailers to differentiate its products and maximize revenue. Threats of new entrants are another major factor that is faced by the industry. The retail industry is currently under the state of high risk and high reward for the new entrants (Gans and Ryall 2017). Threat of Substitution is the last factors of Porter five forces framework. In the retail industry, it is often seen that they do not specialize in a particular good or services but deals in variety of products and services. Retailers offer products that are unique and have an absolute or distinct advantage over its competitors. Conclusion The three powerful and commonly used comprehensive analysis and strategic tools has its own importance in getting a clear knowledge about the business environment. Through PESTEL analysis the market condition at macro-environmental has been ascertained. SWOT model helps in analyzing the business condition at the firm level of the retail industry. Both the internal and external analysis has been identified. While the Porter five forces model illustrated the different sources of comprehensive forces existing in the retail industry. Thus from the essay it has been ascertained from the porters model that in the retail sector the barriers to entry are relatively high. It is therefore significant for all the firms to lay more attention to its strategic plan. References: Albert, S. and Grzeda, M., 2015. Reflection in strategic management education.Journal of Management Education,39(5), pp.650-669. Arabzad, S.M., Ghorbani, M., Razmi, J. and Shirouyehzad, H., 2015. Employing fuzzy TOPSIS and SWOT for supplier selection and order allocation problem.The International Journal of Advanced Manufacturing Technology,76(5-8), pp.803-818. Bell, G.G. and Rochford, L., 2016. Rediscovering SWOTs integrative nature: A new understanding of an old framework.The International Journal of Management Education,14(3), pp.310-326. Borland, H., Ambrosini, V., Lindgreen, A. and Vanhamme, J., 2016. Building theory at the intersection of ecological sustainability and strategic management.Journal of Business Ethics,135(2), pp.293-307. Gans, J. and Ryall, M.D., 2017. Value capture theory: A strategic management review.Strategic Management Journal,38(1), pp.17-41. Goncharuk, A.G., 2016. Banking sector challenges in research.Journal of Applied Management and Investments,5(1), pp.34-39. Jensen, A.B., 2016. Business Modelling as aWay Forward for Strategic Management Processes-A Case Study of SMEs.Journal of Multi Business Model Innovation and Technology,4(1), pp.1-34. Kangas, J., Kajanus, M., Leskinen, P. and Kurttila, M., 2016. Incorporating MCDS and voting into SWOT: Basic idea and experiences.Serbian Journal of Management,11(1), pp.1-13. Lechner, C. and Gudmundsson, S.V., 2014. Entrepreneurial orientation, firm strategy and small firm performance.International Small Business Journal,32(1), pp.36-60. Shah, S.T.H., Jamil, R.A., Shah, T.A. and Kazmi, A., 2015. Critical Exploration of Prescriptive and Emergent approaches to Strategic management: A review paper.International Journal of Information, Business and Management,7(3), p.91. Wolf, C. and Floyd, S.W., 2017. Strategic planning research: Toward a theory-driven agenda.Journal of Management,43(6), pp.1754-1788. Zhao, X., Pan, W. and Chen, L., 2018. Disentangling the relationships between business model innovation for low or zero carbon buildings and its influencing factors using structural equation modelling.Journal of Cleaner Production

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Causes of the French Revolution (1789-1799) essays

Causes of the French Revolution (1789-1799) essays In the 1700's there was social unfairness in France. Taxes and laws were different in each province causing confusion and injustice. Louis XIV and Louis XV both left big debts when they died, and this made France nearly bankrupt. The clergy and nobles had plenty of money but the king couldn't tax the wealthy. Louis XVI asked the First and Second Estates to accept a land tax, but they refused. In 1789, the country was in need of money and almost completely broke. The French Revolution was the result of the unhappiness of the French majority with their government of that time. One of the main reasons for their unhappiness was the legal division among the social groups that had been ongoing for several centuries. The French were divided into three estates, religious leaders or clergy making up the first estate, nobles in the second, and the peasants and commoners the last estate. An important part of the third estate was the large, wealthy middle class that included traders, government officials, and lawyers. The third estate was bothered by the fact that they were the only providers of their country's tax revenue. Many of them were extremely economically important but unrecognized as they belonged to the third estate, not the first or second. When the king was trying to tax the second and third estates it made those people angry, and that meant that the whole country was feeling the need to rebel, so the French revolution was inevitable. During that period of time, their king, under an absolute monarchy and by divine right, governed France where the right to rule was thought to have come from God. In the 18th century, French writers began questioning this right and raising radical ideas about freedom and human rights. One particular idea that inspired the French revolution was the suggestion that the right to govern the country came from the people. The French government had run up a high debt due to fighting in the Seven Years' Wa...

Land Law Essay Example | Topics and Well Written Essays - 1500 words

Land Law - Essay Example Hay hence making the deals legitimate. Rose has a claim on the farm even if she is not in the legal documents as part of the farm. According to the Law of property Act 1925, land ownership revolved around equity and Common law1. Additionally, land had a trustee when there was more than one owner. For instance, this case Major Thorn is the trustee and representing Rose2. 2) When Mr. Hay was buying the property, he bought it with all the rights hence making all other things that are in the farm belong to Mr. Hay. Major Thorn did not disclose to Mr. Hay about the previous lease agreement that he made with Mr. Wood in 2007 when he was selling the farm to Mr. Hay. This make Mr. Hay not bound to the agreement between Mr. Wood and Major Thorn. It is up to Major Thorn to sort out Mr. Wood because he did not disclose this information to Mr. Hay during the transaction. However, Mr. Wood can opt to buy the cottage because the lease agreement states that in case Major Thorn decides to sell the f arm, Mr. Wood can buy the cottage. The other reason as to why Mr. Hay is not legally bound by Mr. Woods rights is because Major Thorn had the registration title to the farm hence making it his without this other agreements coming to light hence it is only prudent that Major Thorn deals with Mr. wood without involving Mr. Hay in the resolution3. 3) In the case of Mr. Plant, Mr. Hay has every right to stop him from passing through his farm even if they have been using the shortcut for a long time. The reason for this is that everything in that particular land including paths, waterways, gardens, trees, mines and passages belong to Mr. Hay. These items pass automatically to the new farm owner after sale of the property. For instance, the path that Mr. Plant has been using as a shortcut to a local pub belongs to Mr. Hay and he cannot use it if Mr. Hay does not allow it. It is needless to itemize these things in the contract because they pass automatically after sale hence the use of the field by Mr. Plant will not bind Mr. Hay. 4) In the case of the ornamental bronze statue, Mr. Hay had every right to be furious. This is because when he was signing the contract with Major Thorn the statue was on the farm and Major Thorn did not disclose to Mr. Hay that the statue was not part of the agreement only to come and remove it after signing of the contracts. However, the statue was a fixture hence part of the land because the way Major Thorn installed it, the intention was never to remove it from that land. He used heavy lifting equipment in order to put the statue in position in fact causing a scene in the village. These are some of the strong signs that represent a fixture hence Major Thorn was not supposed to remove it after sale of the firm. One of the most famous cases in this particular area is Australian Provincial Assurance v. Coroneo. The main concern of the court was theater equipment for instance projectors, chairs and generator that were in the theatre. The co urt ruled that if any item was in the theatre and did not stand on its own weight then that particular object was a chattel and the burden of proof lied on the does not agree. However, if the object had an attachment to the property using any form of support then it was a fixture. Similarly, the burden of proof remains on the person who does not agree. In the case of Major Thorn, the elephant statue was part of the firm because it had attachment

Chronic and Complex Nursing Care Case Study Example | Topics and Well Written Essays - 1250 words

Chronic and Complex Nursing Care - Case Study Example The musculoskeletal symptoms include pain, tendonitis, joint contractures, muscle weakness and arthritis. Urogenital symptoms include an increase in bladder wall, deposition of connective tissues and proliferative vascular lesions. In women, vaginal symptoms include tightness, dyspareunia and dryness. In men, there is a reduced penile blood flow leading to erectile dysfunction (Vlachoyiannopoulos, 2009). Prevalence The distribution of SSc is worldwide affecting all races. The prevalence of scleroderma has been estimated to be between 4 and 253 cases per million persons. Its susceptibility is influenced by factors such as sex, age, environmental exposure and genetic background. Family members may be affected by other connective tissue diseases meaning that a genetic factor might be an important factor in expression of the disease. The peak incidence is normally within the third and fifth decade of life. The ratio of male to female is approximately 5:1 while annual incidence being 14.1 cases per million. The highest prevalence for SSc has been found to be in Choctaw Native Americans in Oklahoma (Vlachoyiannopoulos, 2009). Treatment Therapy is normally individualized to each patient’s needs and clinical presentation due to the heterogeneity of SSc. The treatment is done for organ specific complications including: Raynaud Phenomenon This is done using long-acting channel blockers and angiotensin II receptor blockers. Phosphodiesterase-5 inhibitors are mostly used in the treatment of secondary Reynaud phenomenon. An oral endothelin-1 receptor inhibitor can be useful to the patients having recurrent ischemic ulcers (Eisenberg M.E. et al. (2008)). Scleroderma Renal Crisis Patients with systemic sclerosis are advised to regularly check their blood pressure at home. ACE inhibitors are used to control hypertension since they are essential in preserving and restoring of the renal function (Eisenberg M.E. et al. (2008)). Gastrointestinal Complications Therapies are essential in the control of gastrointestinal symptoms while preventing GERD complications. Patients with SSc and gastrical antral vascular ectasia normally require coagulation of the endoscopic laser to reduce the bleeding risks. Intestinal pseudo-obstruction is normally diagnosed during the laparotomy time while bacterial overgrowth is treated by antibiotics. The mainstays of therapy for the intestinal overgrowth are the antibiotics and correction of nutritional deficiencies (Eisenberg M.E. et al. (2008)). Pulmonary complications patients having an early and progressive interstitial lung disease may benefit from oral or intravenous cyclophosphamide. Symptomatic pulmonary arterial hypertension is treated by oral bosentan, parenteral epoprostenol, sidenafil, inhaled iloprost and treprostinil. Continuous oxygen is also necessary for patients with hypoxemia (Eisenberg et al, 2008) Lung cancer Lung cancer refers to cancer that forms in the tissues of the lungs, mostly in the cells that are lining air passages. The main types of lung cancer are: small cell lung cancer and non-small cell lung cancer. These types are normally diagnosed on the basis of how the cells look under the microscope (Wender R. et al, 2013). Symptoms Lung cancer may either present with symptoms or found incidentally on the chest imaging. Symptoms of lung cancer may result from the local invasion or the compression of adjacent thoracic structure like the compression involving

Slavery in Africa Before Imperialism and After Essay Example for Free

Slavery in Africa Before Imperialism and After Essay Africa can sadly be called the center of the world’s slavery. Slavery’s origins can be traced down to Africa. Of course, before slaves hit the market as a hot trade item, war captives and lawbreakers had been used as slaves in many countries around the world for all time. But the act of the slave market began in Africa. Before the Europeans arrived in Africa, the slave market was much more relaxed. In a way it was just a small community business. There were Arab flash markets, and the Africans themselves, had been trading slaves for centuries before the Europeans arrived around the 1450s. Their strategy was to charge higher prices for the slaves that could not easily escape back to their homelands or be easily rescued by their kin. Along with that tactic, the slave brokers also purposely separated family members and slaves from the same villages. The African slave trade before the Europeans inhibited the expression of regional African cultures and tribal identities. When the Portuguese arrived they saw the potential value of the slave trade and quickly adopted the Arab and African policies and practices of the trade. They also added their own systematic traffic in slaves that were sent to work the sugar plantations that Portugal and eventually Spain established on the West African coast. The Portuguese need and desire for slaves completely topped the previous slave trade. And instead of the local African tribal slave system, slave trading became a huge business. Millions of Africans were taken from their homes and villages to be shipped around the world, but mainly the Americas and Europe. The new work force on the American plantations shaped the future for the Americans. Overall, when the Europeans arrived in Africa the slave trade was quickly turned around and shaped into a super successful and booming business that was one of the Europeans best money making projects.

Microfluidic Systems :: essays research papers

Microfluidic Systems The ready market availability of porous membranes with cylindrical pores of 15-200 nm and a thickness of 6-10 à ¬m facilitates the development of three dimensional analytical unit operation devices on an attaLiter scale. By employing these membranes as gates at the interface of two crossed microfluidic channels, the rate and direction of the fluid exchange can be controlled with electrical potential, polarity, solution ionic strength or diameter of the nanocapillary1. The microfluidic channels, fabricated by soft lithography, have been used for a decade. Dr. Paul W. Bohn, Centennial Professor of Chemical Sciences at the University of Illinois at Urbana-Champaign, sees the advance to multilayered liquid chromatography as a key step in the development of micro total analysis systems (à ¬TAS), which would involve such new applications as injection, collection, mixing, switching and detection. Recently he has been studying the analyte responses to various constraints applied to the sys tem and its deviations in behavior from that of a similar system on the macro scale.   Ã‚  Ã‚  Ã‚  Ã‚  Microfluidic channels are a convenient and durable means of fluid transport made of poly(dimethylsiloxane) (PDMS), a common polymer with non-polar side groups. PDMS is durable, highly flexible and elastic, oxygen permeable and very hydrophobic2. It also has negative surface charge density at pH 81. The method of soft lithography allows for rapid deposition of complex crossed two dimensional fluid pathways on a silicon wafer.   Ã‚  Ã‚  Ã‚  Ã‚  The membrane containing these nanopores is a 6 – 10 micron thick polycarbonate nuclear track-etched membrane (PCTE) that has been coated with poly(vinylpyrrolidone) (PVP) to make it hydrophilic. This coating results in a pH of 8 in the system3. The pores in the membrane are cylindrical and of diameters in the range of 15 – 200 nm. The size of these pores are of the same order of magnitude of the Debye length (à ª-1) of the ionic interactions in solution (1 nm < à ª-1 < 50 nm) when the ionic strength is in the millimmolar range1.   Ã‚  Ã‚  Ã‚  Ã‚  The small physical character of the nanopore allows for a change in ionic strength of the solution to be sufficient to alter the interaction between the solution and the nanopore. By merely changing the concentration, the nature of the flow induced by electrical potential can be switched between electrophoresis and electro osmosis1.   Ã‚  Ã‚  Ã‚  Ã‚  The direction of the flow can be controlled by the size of the nanopore. At large pore sizes, the negative surface charge density on the microfluidic channel caused by the slightly basic pH of the system

Court History and Purpose Essay

Abstract â€Å"The court represents the collective conscience of society, serving as an instrument for expressing the revulsion people feel for those who commit particularly heinous crimes† (Siegal, Schmalleger, & Worrall, 2011). This paper will discuss the history of court and its purpose. It will also define the dual court system. It will describe the role that early legal codes, the common law, and precedent played in the development of courts. It will identify the role of courts in present criminal justice. The Purpose of Court The purpose for court is simply to find guilt or innocence in someone who has been charged of a crime or to settle disputes in civil matters. Such matters must have the legal authority of a judge to be considered a court. In many courts the adversary process is used, allowing both sides to give any evidence, arguments, or persuasion to support their case. A judge or a jury will decide whose case is credible based on the arguments given. In the past, disputes were handled informally and not in a civilized manner. Some people would take matters into their own hands, which led to violence. In today’s society, all matters are handled in a formal and civilized manner. The Dual Court System The judicial branch of the U.S. Government is considered a dual court system because it separates the federal court from the state court. â€Å"The dual system is advantageous and desirable because it parallels federalism, a system of government where power is constitutionally divided between a central governing body (i.e., the federal government) and various constituent units (i.e., the states) (Siegal, Schmalleger, & Worrall, 2011). The establishment of a dual court system began in colonial period. â€Å"The  United States Constitution mandated the establishment of a Federal court system in 1789, when each of the original 13 Colonies already maintained its own comprehensive court system (2013). In federalism, it is required that laws are made by the federal government and the state. Although the dual court system is â€Å"desirable†, it can also cause confusion between the federal and state courts. This is because some cases can be heard at both federal and state levels, and it can be hard to determine how the case should be handled. The Development of Courts The development and influences of the U.S. judicial system came along during the time this country was started. In the beginning, religion played a major part in making the laws of the country. The early legal codes played a significant role in the judicial system as well. These legal codes were used back 1760 B.C. One of the most known legal code is the Code of Hammurabi, who was the king of Babylon. The philosophy behind this code is retribution. Other early legal codes came from ancient Rome. The Twelve Tables were written in 450 B.C. They were said to be the first written legal code. The Twelve Tables was based on strong retribution, establishing the â€Å"eye for an eye† theory for justice. Because the early legal codes were considered to be harsh and informal, it was paved the way for the changes of the judicial system to develop a more formal and civilized system. Common law emerged in England during the Middle Ages and was applied within British colonies across continents (2010). Its role gave judges authority to make decisions as they saw fit. There was no legislature or law making process during this time. Judges would also record the decisions, which led to precedent. â€Å"Precedent refers, generally, to some prior action that guides current action† (Siegal, Schmalleger, & Worrall, 2011). In new cases, judges could apply precedents in their decision, which is how makes it common law. Common law has been implemented into today’s judicial system by following previous courts decisions in cases. It is unlikely that once a judge makes a decision that it will be reversed or changed from precedent. The Present Role of Courts In today’s judicial system, there are two roles involved in courts:  adjudication and oversight. Adjudication means that judges decides if a person is guilty or innocent when they have been involved in a criminal act. Appellate courts make sure that lower courts are applying the correct laws in court proceedings. Having the appellate courts verify all laws ensures that if any mistakes or incorrect information was given by the judges, they will be held accountable. Courts oversee the operations of criminal justice officials to provide a level of indirect supervision. The appellate courts decide laws that will determine how police officers to their job on the street (Siegal, Schmalleger, & Worrall, 2011). Oversight is only necessary when the appellate courts are involved in a decision. If such decisions are publicized, the appellate courts will be involved also. It all depends on the severity of the incident involve by police officers will it be brought to the courts attention . Conclusion The judicial system has indeed changed over the course of time. History has shown that the development of the judicial system was fathered from England and other ancient heritages that set the foundation of how laws are created and implemented into today’s society. More common law is being practiced in many states across the nation. Some of the practices were very informal and retributive, however in today’s court system, court proceedings are in a formal and civilized setting. References Siegal, L.J., Schmallegar, F., & Worrall, J.L (2011). Courts and criminal justice in America. Upper Saddle River, NJ: Pearson. The common law and civil law traditions. (2010). The Robbins Collection. Retrieved From University of California at Berkeley School of Law (Boalt Hall): http://www.law.berkeley.edu/library/robbins/CommonLawCivilLawTraditions.html Understanding the U.S. court system in a glance. (2013). Retrieved from http://court.laws.com/court-system.

Communication Verbal And Non Verbal Communication

Communication is a complex activity which involve verbal and non-verbal communication, the topic under discussion, the prejudgments that people bring to the topic, and the â€Å"communication history† between participants in the discussion. A Speaker who transmits message must ensure that the message is delivered clearly. A listener who takes the messages must be an active listener. As effective communication can only take place when the recipient of the message understands it’s meaning and able to express that meaning back to the speaker or sender of the message. (Flexstudycom.2015). 2.1 Types of Communication People communicate with each other in a number of ways that depend upon the message and its context in which it is being sent. There are basically 2 categories of communication channel: †¢ Verbal Communication †¢ Non-verbal Communication 2.1.1 Verbal communication refer to the form of communication in which message is transmitted verbally. The main idea of verbal communication is to keep everything â€Å"KISS† (keep it short and simple). And it can further divide into Oral Communication and Written Communication. 2.1.2 Non-verbal communication is the sending or receiving of wordless messages. With the body people communicate a wide variety of message through gestures, facial expressions, eye movements and touching behavior. Sometimes non-verbal communication response contradicts verbal communication and hence the affect the effectiveness of message.These non-verbal meansShow MoreRelatedCommunication And Verbal And Non Verbal Communication Essay1500 Words   |  6 PagesCommunication, as described in ‘businessdictinary.com,’ is a two-way process in reaching mutual understanding, in which participants not only exchange information, news, ideas and feelings but also create and share meaning. It is a means of connection between people or places. Without communication there would be no understanding between people and important information and messages would not be correctly conveyed. This is why communication plays an important role in our daily lives and when notRead MoreVerbal and Non-Verbal Communication851 Words   |  4 PagesCommunication in the Military â€Æ' In this paper, I will be writing on the topic of the United States military. I will discuss why this group is effective and how verbal and nonverbal communication is used depending on the task at hand. I will also share the different roles each person in the group must complete for the mission to be a success. Lastly, I will show how the morale is boosted and the members take pride in job when those roles that need completed are done correctlyRead MoreNon Verbal And Verbal Communication978 Words   |  4 Pagestaking this class I almost feel as if I was blind to the various aspects of communication compared to now. Almost after every slide I try to relate each topic to a facet I have seen it in my life, it is not hard to do so considering we are receiving or providing a form of communication majority of the time. The two topics of communications I will be talking about are non-verbal and verbal communication. Nonverbal communication has many properties to it one in specific that I remember driving me crazyRead MoreVerbal And Non Verbal Communication882 Words   |  4 PagesCommunication is act of relaying messages to each other in society whether it may be formal or non-formal. We use both verbal and non-verbal communication every day to communicate with people around us. There are several functions of everyday language whether it may be simply giving directions to someone on the street, a professor lecturing a class at a college, a mime performing on the street, or even dancing. These types of communications delivers a message to an audience. Our everyday life isRead MoreVerbal And Non Verbal Communication1632 Words   |  7 Pages Within the laboratory, there are a range of communication methods that are used to convey information between biomedical scientists and the service users (consultants and patients). Verbal and non-verbal communication shapes our interactions with others and the interpersonal relationships with those around us, including our co-workers and service users. Verbal communication comprises of any form involving the use of words, whether they may be spoken by voice, or written and signed. We use it toRead MoreVerbal And Non Verbal Communication1018 Words   |  5 PagesIs it possible to truly stop ourselves from physically reacting to someone else’s invitation of verbal or non-verbal communication? Is it possible to â€Å"not react† at all? Do we have this kind of control over our emotional and physical body language? What happens to the inner part of ourselves when the outer part of ourselves reacts physically, emotionally or mentally without our permission? Interpreting body language in real life situations can be beneficial when done correctly. Body language is aRead MoreVerbal And Non Verbal Communications1718 Words   |  7 Pagesothers due to my passion to learn about other cultures that are located near my country. Moreover, learning about other countries culture may prevent unwanted actions to occur, and enhance the communication of people. In this project I would like to talk more about the verbal and non-verbal communications in both Kuwait and Egypt, in which I show similarities and differences between the two cultures. People think that because they are Arabs their language, culture, and behavior are the same, whichRead MoreNon Verbal And Verbal Communication1349 Words   |  6 PagesCommunication is important in any industry. There are many forms of communication and it is constantly evolving. One such field that communication is important in is physical therapy. There is constant interaction between patients, physical ther apists, physical therapists assistants, other employees, other health professionals, etc. This report will look at communication within different levels of employment, non-verbal and verbal communication, communication impacted by the audience, technologyRead MoreVerbal and Non-Verbal Communication2628 Words   |  11 Pages Communication has always been a vital part of our life and is important in the day to day interactions we participate in with friends, family and the people who are close to us. According to Encyclopedia Britannica, â€Å"communication is the exchange of meanings between individuals through a common system of symbols.† Communication varies between two types, one being verbal communication and the other being non-verbal communication. Amy Lucas highlights in her article the fact that, Our ancestors huntedRead MoreVerbal And Non Verbal Communication1753 Words   |  8 PagesThe difference between verbal and non-verbal communication Verbal communication is communicating with another person using speech or written words. We communicate verbally using tone, pitch and the speed of our spoken words. These usually indicate different emotions. For example a high pitch and fast paste speech can indicate excitement. Verbal communication is used in a health and social care environment to make sure that we understand clearly what the client or patient wants or might need. These

`` School Vs Education `` By Russel Baker - 966 Words

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Auditing and Assurance Services Vmoto Limited

Question: Discuss about the Auditing and Assurance Services Vmoto Limited. Answer: Introduction The current report to the audit manager elucidates in detail key information regarding the audit and assurance of financial statements with special references to the operations of the firm Vmoto Limited. The present segment explicates illustratively key information that helps in understanding the client that is the corporation Vmoto. Moving further, the present study helps in identification of five significant accounts of the firm that have the risk of misstatement. The current section also illustrates in detail the things that can go wrong with the identified accounts. In addition to this, the current study also explains the planning materiality and the audit risk assessment of each of the identified accounts of the firm. Key Information: An understanding of the client As per the Australian Auditing Standard ASA 315, gaining an understanding regarding the client can be associated to assessment of risk that financial statements contain owing to nature of business of the client. In addition to this, understanding of the client also involves evaluation of the industry in which the client company functions, degree of competition encountered in that industry, customers as well as suppliers of the client (William Jr et al. 2016). In addition to this, knowledge regarding the client also includes proper understanding regarding the regulatory as well as legislative environment in which the particular client corporation functions. As rightly indicated by Basu (2016), acquiring an understanding regarding the client primarily includes assessment at the business entity level, industry level as well as the economic level. Understanding of the client VMOTO at the business entity level: Structure of ownership: The board of the company VMOTO consists of five directors where Mr Charles Chen acts as the managing director, Mr Ivan Teo as the Finance Director, Mr Oliver Cairns, Mr Jacky Chen and Ms Shannon Coates as the non-executive directors. Vmoto Limited can be regarded as one of the foremost worldwide scooter manufacturer listed on the Australian Securities Exchange (Vmoto.com 2017). Major suppliers and customers: The company VMOTO supplies its products as well as services to a large number of consumers on essentially an OEM basis. The company also operates through more than 28 distributors located in more than 27 nations that mainly includes Asia Pacific, Europe, South as well as North America along with South Africa (Vmoto.com 2017). As such, the company VMOTO manufacturing as well as distributing electric powered two wheel vehicles, petrol scooters in addition to four wheeled all-terrain vehicles markets its products globally. The manufacturing facilities of the company VMOTO are situated in Nanjing and China that necessarily have production potential of around 300000 units (Vmoto.com 2017). International Business transactions: The company VMOTO has well-established worldwide distribution network of electric scooters. The company carries out international business transactions with more than 28 distributors across 27 different nations, namely, Asia Pacific, North as well as South America, Europe as well as South Africa (Vmoto.com 2017). Capability to adapt to alterations in technology: Analysis of the company report reveals the fact that the Chinese government strategies promote greater amount of investment in electric vehicle technology. However, the company has leading products, strategic distribution associations growing both in China and throughout the globe. In addition to this, as indicated in the annual report published by the company VMOTO, the company continues to grow in a burgeoning transport as well as in the arena of technology. The product E-Max of VMOTO also suited the technology of Saturna that concentrated on development of wireless shared transportation (Vmoto.com 2017). Client relations with employees: The management of the company VOMOTO maintains strong as well as enduring associations with the employees of the firm. The company has introduced remuneration strategy that are customized to enhance the congruence of the goal between shareholders, executives as well as directors. The remuneration packages are designed to attract and at the same time retain appropriately qualified as well as experienced directors, office executives. The company also rewards the employees for attainment of organizational strategic aims (Vmoto.com 2017). The compensation packages consist of fixed remuneration that includes the base salary, diverse non-cash benefits along with employer contribution to specific superannuation funds. Sources of funding: The main sources of finance of the company VMOTO are the equity as well as debt. The business entity intends to maximize the debt and equity balance for the benefit of the shareholders of the corporation (Vmoto.com 2017). The equity used for business operations are essentially obtained after deduction for the issued capital, accumulated losses in addition to reserves. Understanding of the client VMOTO at the industry level: Level of competition: The company Vmoto encounters stiff competition and faces reduction in demand from the market of China. The main competitors of Vmoto include Egen Electric Scooters as well as Eped Electric vehicles Ltd. However, the decrease in demand for the product particularly the electric scooters in the Chinese market have affected the financial outcomes of the company Vmoto. The management of the company therefore intends to broaden the base of the market by expanding the business into different emerging economies such as India as well as Indonesia in addition to other markets. In order to increase the sales of the company, the company also markets its products in Europe along with Asian and different North American areas (Vmoto.com 2017). Reputation of the client: As such, the international sales are persistently increasing as the corporation is recognized for the premium electric scooters and has a good reputation of providing on its policies that suits its reputation (Vmoto.com 2017). The rising figure of revenue clearly demonstrates the increasing pull of the brands of Vmoto in both the Chinese as well as global market. Degree of government support: The company Vmoto has an operational unit at China that receives the support of China. Chinese government provides subsidies for purchasing new energy vehicles that in turn accelerates the process of construction of different public electric charging stations as well as poles. This in turn inspires greater amount of investment in the section of electric vehicle technology (Vmoto.com 2017). This reflects the focus of the government on this sector. In addition to this, the technological advancements, discount incentives as well as environmental initiatives undertaken by the government provide an important growth opportunity for the company Vmoto. Level of regulation by the government: As mentioned in the annual report of the company Vmoto, the company complies with the Australian Accounting Standard as well as the Corporation Regulations of the year 2001. In addition to this, the company also adheres to the International Financial Reporting Standards (IFRS) and Section 295 A of the Corporation Act 2001 (Vmoto.com 2017). However, the company is not subject to any specific environmental regulation. Level of demand for products as well as services of the client Analysis of the report replicates the fact that the company Vmoto is at a phase of development and is strongly positioned to develop the level of production aligned with rapidly increasing demand for different electric vehicles (Vmoto.com 2017). However, the augmented press, discount, incentives along with technological advancements have increased the international sales of the company. Understanding of the client VMOTO at the economy level: Effect of interest rate changes and financial crises on the business of the client VMOTO The Reserve Bank of Australia arrived at the decision of keeping the cash rate unaffected at a record low level of 1.5% (Hesketh 2014). Whilst the economy of Australia is carrying out its transition following the mining investment explosion, policymakers judged certain sluggish operations in the growth rate in the year end. As regards inflation, it is anticipated to remain low for certain period of time. Hesketh (2014) suggests that the rate of interest in Australia remained at an average level of 4.81% from the year 1990 till the period 2016, attaining an record high of 17.50% during the year 1990 and a unprecedented low of 1.50% during the period 2016. The low rate of interest can help in upholding the domestic demand and decreasing the rate of exchange and thus helping the entire traded segment. Impact of the expectations of the shareholders regarding increasing profit Shareholders expect increase in profitability of the firm during good times that in turn lead to maximization of wealth. However, there are certain shareholders intends to augment the value of the corporation. On the contrary, there are several shareholders who concentrate on earning higher return from investment in the long term period. In addition to this, the shareholders of a corporation intend to minimize the overall risk of investment and thus want investments that have lower probability of financial loss (Eilifsen et al. 2013). However, in case if the shareholders of the firm lose confidence in the capability of the firm to lessen risk and ensure higher rates of profit of the shareholders, then the shareholders can divest from the corporation. Therefore, the expectation of the shareholders as regards profit maximization and cost minimization affects the business decisions of the firm. In order to increase the profit of the firm, the management of the firm can consider investme nt in feasible projects and not in risky projects that instead have higher rate of return (Louwers et al. 2013). Impact of particular pressures on client to understate or else overstate profits As rightly indicated by Arens et al. (2014), overstated expenses necessarily understates net earnings and understated expenses overstate net earnings. Client Company can overstate profits for gaining as well as retaining the confidence of the investors of the firm. In addition to this, the overstatement of sales also refers to the failure to record different selling expenses, namely, diverse allowances, discounts, returns as well as commissions. Again, the costs also reduce net sales and this in turn can increase the taxable income. The accountants of the client company can overstate income or understate expenses for acquiring a good credit rating and for getting loan approvals from banks (Simnett et al. 2016). Identification of five significant accounts at risk of being materially misstated Knechel and Salterio (2016) mentions that material misstatement can be associated to the information present in the financial declarations of the firm Vmoto. In itself, material misstatement leads to users of the financial information present in the pecuniary reports suffer from loss. However, the overall risk enhances in case where the financial pronouncements are not exactly what is written there in the reports. In order to control the overall risk of material misstatements, assessors can opt diverse procedures for eradication of different erroneous circumstances (Simnett et al. 2016). Revenue: This account can have high risk of being materially misstated. The revenue accounts have high risks of material misstatement as revenue can be considered to be the most important factor (Arens et al. 2016). This factor is important for outsiders of corporations such as the investors, bankers in addition to market analysts take into account. The increase in revenue affects dividend pay outs of the firm. The analysis of the annual report of the firm Vmoto reveals the fact that the company earns $47613013 from the sale of goods. The revenue earnings of the corporation Vmoto are essentially recognized at fair value of the entire consideration obtained from the net of the entire amount of goods as well as services (GST) tax payable. Again, the exchange of products as well as services of the identical nature having no cash consideration are necessarily not detected as revenue of the firm. In addition to this, revenue earnings gained from the sale of products is detected upon deliv ery of products to consumers since this relate to the transfer of important risks as well benefits of ownership of different goods and the termination of all kinds of involvement in the goods (Masanganise et al. 2013). Furthermore, the effective interest mechanism is used for recognition of the interest income as revenue of the business concern Vmoto. Expense: The expenses of the firm Vmoto are detected net of the total amount of GST tax, excepting where amount of GST acquired is not recoverable from the particular authority of taxation. As such, in this particular state of affairs, the GST is detected as a fraction of the acquisition cost of the particular asset or as a fraction of the total expends of the corporation. The expenses for the firm Vmoto is recorded to be $821443. The expenditure of the firm Vmoto includes the operational expends that amounts to $1576793, marketing as well as distribution expends amounting to $ 491926, occupancy expends amounting to $103486. In addition to this, the expenses of the corporation Vmoto includes corporate as well as administrative expenses amounting to $1929631, other finance costs worth $270812 as well as other expenses. Payments made by the firm under the operating leases are detected as expends represented under the profit and loss declaration of the firm (Moroney and Trotman 2015). Liability: The liability account can be presented by accounts, wages as well as salaries payable, interest payable and income tax payable among many others (Abernathy et al. 2015). Analysis of the annual report of the firm reveals the fact that the current liabilities of the firm amounts to trade as well as other payables amounting to $2233642, loans and borrowings amounting to $2107837, current tax liability amounting to $242302 and the total liabilities amounting to $4583781. Assets: Analysis of the annual report of the firm Vmoto reflects that the net asset of the firm amounts to $34097020. The current assets and the non-current assets represents the total assets of the firm that amounts to $ 38680801. The current assets of the firm includes the accounts such as the cash and cash equivalents account, trade as well as other receivables account, inventories in addition to other assets. The current assets of the firm Vmoto amounts to $ 23662971. However, the non-current assets of the firm includes the plant, property as well as equipment, intangible assets, investments in diverse associates, different financial assets in addition to deferred tax assets (Broberg et al. 2013). The non-current assets amount to $ 15017830. Inventory: Vmoto is a manufacturing firm, inventory of the firm comprises of a large fraction of the overall assets of the firm ($4548057) out of the total current assets worth $ 23662971. Therefore, auditors need to assess the inventory account of the firm properly by observing the inventory count of the corporation physically at the fiscal year end when inventory is material to the financial declaration of the firm (Broberg et al. 2013). Therefore, effectual internal control is essential over inventories as there is requirement of proper control over the process of buying, receiving as well as issuing. Planning materiality The auditors of the firm Vmoto can take into account materiality at the time of planning as well as analytically determining the outcomes of the audit. As such, the auditors need to establish the materiality for the purpose of determination of nature, extent as well as timing of the audit procedures (Knechel 2016). Certain quantitative amount needs to be established for purpose of materiality. Again, there are certain facets that need to be take into consideration for establishment of planning materiality such as users of financial statements, size of the elements of the financial declarations (namely, current assets, total assets, net income, liabilities and many others) and the trends of different items such as net earnings, revenues as well as cash flows (Moroney et al. 2014). Assessment of audit risk for the accounts Auditors need to take into account three different types of risk such as the inherent risk, control risk as well as the detection risk for enumeration of the audit risk (Knechel 2016). Assessment of the risk associated to material misstatement of the liability accounts such as the accounts payable as well as other liabilities reveals the fact that there are inherent as well as control risk (Porter et al. 2014). Medium inherent as well as control risk is present in this case as the management assertion assumes certain internal control for the preparation as well as presentation of financial statements of the firm. In addition to this, low control risk of material misstatement can be associated to the assets accounts of the firm due to presence of effective internal control for maintenance of appropriateness, adherence to different accounting policies as well as reasonableness of different accounting estimations. Similarly, for the revenue as well as the expense accounts, audit risk associated to the material misstatement is associated to the inherent as well as control risk (Porter et al. 2014). This in turn is associated to the degree of internal control of the fir m. Things that can go wrong with the revenue account of the firm Vmoto: Therefore, the executives of the company such as the CEOs as well as the CFOs feel the pressure to concentrate on the figure of revenue of the corporation. As indicates the fact that it is very important to appropriately recognize revenue (Gist et al. 2015). The company needs to ensure that the revenue figure appears decent to the outsiders of the corporation and the CFO can carry out revenue recognition. Essentially, for the auditor, revenue recognition calls for the need of proper understanding regarding the industry as well as the corporation (Knechel 2016). At any point of time revenues can be overstated as net earnings or income is equivalent to revenue after deduction of the expenses. This also leads to overstatement of the net income of the corporation. The revenue of the firm Vmoto can be overstated by means of registering fictitious amount of revenue, detecting revenue prematurely or else by comprehending returns from sales. However, the fabricated revenue can be generated by means of registering sales to non-existent or in other words ghost consumers. Another way of registering fictitious revenue is by means of recording inflated sales to different actual consumers. Therefore, misstatement of the sales requires the management of the company to create false documentation (Moroney et al. 2014). Things that can go wrong with the expense account of the firm Vmoto: The expense account can be understated and this can be regarded as a material misstatement in the financial reports. The understatement of the expenses of the firm can be considered as a fraudulent mechanism that bears identical effects as that of overstatement of revenue of the firm (Glover et al. 2014). Net income of a firm can be overstated if the expends can be understated as net income equals revenue after deduction of expenditure of the firm. The expenses of the corporation Vmoto can be understated by means of postponement of expense recognition in addition to capitalization of expenses that refers to recording of expenses as assets of the firm. As such, the expense account of the firm can also be misstated by detection of expenses in a following accounting period that again breaches the entire matching principle. Again, capitalization of expenses that refers to improper registration of cost as an asset that is presented on the balance sheet as an expense during the period can appear on the profit and loss declaration (Sarmah 2015). This can be regarded as a variation of detection of expenses in the future. Companies engaged in falsified financial declarations might capitalize expenses inappropriately to overstate earnings. Things that can go wrong with the liability account of the firm Vmoto: The things that can go wrong with the liability account include understatement of liabilities. Liabilities represent health of a firm. Lesser liability of the corporation reflects less riskiness of the firm (Porter et al. 2014). The liability account of the firm have the probability of being misstated by omission of certain liabilities from the financial declarations of the firm or by registering the liabilities at a particular amount that is less than what is appropriate. Again, the liability account can be misstated if the management of the company intends to omit to register certain contingent liabilities that indicates towards the liabilities that are debts contingent on an upcoming event (Hayes et al. 2014). Besides this, liability of the corporation Vmoto can also be misstated in case if the company might overlook specific unearned revenues. Things that can go wrong with the assets account of the firm Vmoto: Material misstatements in the financial statements of the firm Vmoto can occur with overstatement of assets. Overstatement of assets accounts serve the same purpose as understatement of liability accounts does (Skrbk and Christensen 2015). The management of the firm can have the inclination to materially misstate in the financial statements by overstatement of the asset accounts such as the cash and cash equivalents account and receivables accounts among many others. The company can overstate the assets as more assets represents healthier financial health and soundness of the corporation. As the balance sheet of the firm needs to remain in balance, the firm needs to present more of the firm is owned that it owed (Lee and Talen 2014). For the purpose of overstatement of assets, generally the inventory account, receivable accounts as well as the fixed assets accounts mainly the plant, property as well as the equipment account is overstated. Conclusion The above mentioned study provides an overview regarding material misstatement risk that is related to the improper presentation of the financial declarations of a firm with reference to the annual reports of 2015 of the firm Vmoto. The current study helps in gaining deep insight regarding the client Vmoto from key information on different entity level, industry level as economy level. In addition to this, the present study also helps in understanding significant accounts that bears the risk of material misstatement. Furthermore, the current study also undertakes the audit risk assessment that analyses what might go wrong with the identified accounts of the firm. References Abernathy, J., Hackenbrack, K.E., Joe, J.R., Pevzner, M. and Wu, Y.J., 2015. Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Staff Consultation Paper, Auditing Accounting Estimates and Fair Value Measurements: Participating Committee Members. Current Issues in Auditing, 9(1), pp.C1-C11. Arens, A., Elder, R. and Beasley, M., 2014. Auditing and assurance services-An integrated approach; includes coverage of international standards and global auditing issues, in addition to coverage of. Boston: Aufl. Arens, A.A., Elder, R.J., Beasley, M.S. and Splettstoesser-Hogeterp, I.B., 2016. Auditing: The Art and Science of Assurance Engagements, Canadian. Basu, S.K., 2016. Auditing Assurance. Pearson Education India. Broberg, P., Umans, T. and Gerlofstig, C., 2013. Balance between auditing and marketing: An explorative study. Journal of International Accounting, Auditing and Taxation, 22(1), pp.57-70. Eilifsen, A., Messier, W.F., Glover, S.M. and Prawitt, D.F., 2013. Auditing and assurance services. McGraw-Hill. Gist, W.E., Anderson, U.L., Janvrin, D.J. and Pitman, M.K., 2015. Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the IESBA ED Release (August 14, 2014), Proposed Changes to Certain Provisions of the Code Addressing the Long Association of Personnel with an Audit or Assurance Client: Participating Committee Members. Current Issues in Auditing, 9(1), pp.C18-C22. Glover, S.M., Prawitt, D.F. and Drake, M.S., 2014. Between a Rock and a Hard Place: A Path Forward for Using Substantive Analytical Procedures in Auditing Large PL Accounts: Commentary and Analysis. Auditing: A Journal of Practice Theory, 34(3), pp.161-179. Hayes, R., Wallage, P. and Gortemaker, H., 2014. Principles of auditing: an introduction to international standards on auditing. Pearson Higher Ed. Hesketh, L., 2014. What business of yours is environment anyway?. Habitat Australia, 42(1), p.28. Knechel, W.R. and Salterio, S.E., 2016. Auditing: assurance and risk. Routledge. Knechel, W.R., 2016. Auditing: Risk and assurance. Routledge. Lee, S. and Talen, E., 2014. Measuring walkability: A note on auditing methods. Journal of Urban Design, 19(3), pp.368-388. Louwers, T.J., Ramsay, R.J., Sinason, D.H., Strawser, J.R. and Thibodeau, J.C., 2013. Auditing and assurance services. New York, NY: McGraw-Hill/Irwin. Masanganise, K.E., Matope, G. and Pfukenyi, D.M., 2013. A survey on auditing, quality assurance systems and legal frameworks in five selected slaughterhouses in Bulawayo, south-western Zimbabwe. Onderstepoort Journal of Veterinary Research, 80(1), pp.01-08. Moroney, R. and Trotman, K.T., 2015. Differences in Auditors' Materiality Assessments When Auditing Financial Statements and Sustainability Reports. Contemporary Accounting Research. Moroney, R., Campbell, F., Hamilton, J. and Warren, V., 2014. Auditing: A Practical Approach. Wiley Global Education. Porter, B., Simon, J. and Hatherly, D., 2014. Principles of external auditing. John Wiley Sons. Sarmah, R., 2015. Cash Flow Statement Is A Useful Tool For Measuring Credit Worthiness Of The Msmes-A Case Study. Indian Accounting Association Past Presidents, 47, p.15. Simnett, R., Carson, E. and Vanstraelen, A., 2016. International Archival Auditing and Assurance Research: Trends, Methodological Issues, and Opportunities. Auditing: A Journal of Practice Theory, 35(3), pp.1-32. Simnett, R., Zhou, S. and Hoang, H., 2016. Assurance and other credibility enhancing mechanisms for integrated reporting. In Integrated Reporting (pp. 269-286). Palgrave Macmillan UK. Skrbk, P. and Christensen, M., 2015. Auditing and the Purification of Blame. Contemporary Accounting Research, 32(3), pp.1263-1284. Vmoto.com. 2017. VMOTO. [online] Available at: https://www.vmoto.com [Accessed 28 Jan. 2017]. William Jr, M., Glover, S. and Prawitt, D., 2016. Auditing and assurance services: A systematic approach. McGraw-Hill Education.