.

Tuesday, May 26, 2020

Use Essay Samples to Write a Fifth Grade Essay

Use Essay Samples to Write a Fifth Grade EssayWhen it comes to writing an essay for a fifth grade level, you may be overwhelmed with the many different essay samples available. Your students may need specific information about a country or subject that is unfamiliar to them, but the essay you created will require a different approach. Fortunately, you have many options.Use a Multiple-Choice essay. The essay you create can ask students to think about how an option can benefit them in the future. You should show your students that each of the three choices is appropriate for their level of understanding. The writing should take five minutes or less and can include multiple choice questions, multiple choice answers, and fill in the blanks.An Essay Writing Worksheet can help you with an essay writing samples. A worksheet gives students the opportunity to use a different writing method. They write a small amount of their essay in the form of a question to a hypothetical person, such as an employer or professor. This prompts them to think about how they would answer a question similar to the situation they are answering in their essay.Student essay essays are often useful in thinking about a subject beyond a certain age. It may help if you encourage your students to consider the course they are taking, the future they see in that class, and the classes they are working on to earn a degree. A student can then build a more comprehensive argument about what is important for them in the class. A student essay can also demonstrate that they are using logic and rhetoric to explain their case.Using essay samples allows your students to create a one-page essay for a 5th grade essay. This worksheet asks students to use a short answer to a question. They use their abilities to identify what they would answer with a one-word response.Create essay topics. Students are encouraged to determine what topic they want to research in their fifth grade essay. The topics you choose will depend on your students' interests and abilities. For example, if your students want to learn more about the history of the United States, you may want to select a topic that revolves around your country's history.Encourage your students to use quotes, anecdotes, and sentences with words from other sources. It can make for a more interesting essay that emphasizes their own ideas and helps them to come up with something that fits the topic you have created. It can be very helpful to your students to create their own work and let them bring ideas from different areas of their lives into their essay.

Sunday, May 17, 2020

Job Search Tips Private School Teacher Openings

If you’re thinking about starting your career as a teacher, you might want to consider applying for private school teaching jobs. Whether you’re a veteran teacher looking for something different, someone making a career change, or a new college graduate, check out these four tips to help you with the private school jobsearch. 1. Start your job search early. Private schools don’t operate on a quick turnaround system when it comes to hiring, unless theres a mid-year vacancy, which is highly unusual.  It may be surprising to know that private schools often start looking for candidates as early as December, for positions that will be open in the fall. Typically, teaching positions are filled by March or April, so applying for positions early is important. That doesn’t mean that teaching opportunities aren’t available after the spring, but private school jobs are at their peak in the winter months. Check out the National Association of Independent Schools to see what job search listings have been posted. If you have a specific geographic location you want to teach in, look for state or regional independent school associations, too. 2. Get help with your private school job search: Use a FREE recruiter There are several companies out there that work with candidates to help them with the private school job search. These companies help candidates find the right private schools to apply to, and they often know of positions before they are publicly posted, meaning you have a leg up on your competition. A bonus to the job seeker is that the services of the recruiters are free; the school will pick up the tab if youre hired.  Many of these companies, like Carney, Sandoe Associates  even have conferences dedicated to your job search. In these one, two or sometimes three-day events, you have the chance to participate in mini interviews with school administrators from across the country. Think of it like speed dating for jobs. These recruiting sessions can be hit or miss, but they can also help you meet with schools you may never have considered before because of the ease of making an appointment. Your recruiter will help you not only find open positions, but determine if the job is th e right fit for you. And, some of these companies don’t just find teaching jobs. Applicants interested in administrative positions can also benefit from these recruiting agencies. Whether you’re looking to serve as a head of school (akin to a principal for those who aren’t familiar with independent schools), development officer, admission officer, marketing director, or school counselor, just to name a few, there are hundreds of listings available. Similar to teaching positions, often the recruiters know of the open positions before they are advertised, which means you get to beat the crowd and be seen more easily. Plus, agencies often have listings for positions that arent publicly posted; sometimes, its all about who you know, and your recruiter is likely in the know. Your recruiter will get to know you personally, which means he or she can also vouch for you as a candidate, which is especially helpful if you’re new to the industry. 3. You don’t need a teaching certificate. Public schools typically require teachers to pass a standardized test to certify their teaching abilities, but that’s not necessarily true at private schools. While many private school teachers do hold teaching certifications, it’s not usually a requirement. Most private schools look at your own education, career and life experiences, and natural teaching abilities as qualifications. New private school teachers often go through an internship program or work closely with a veteran teacher to help them become accustomed to this new career path and learn as they go. That doesn’t mean that private school teachers aren’t as qualified as public school teachers, it just means that private schools don’t rely on standardized tests to determine a candidate’s ability to excel in the classroom. This also makes teaching at private school a common second career for many individuals. It can be daunting for many professionals to even consider taking a standardized test, which means many qualified teaching candidates arent even going to consider applying. Private schools capitalize on this opportunity to attract professionals looking for a change. Imagine learning physics from a former engineer who worked on projects for the International Space Station, or studying economics from a former investment analyst. These individuals bring a wealth of knowledge and real world experience to the classroom that can greatly enhance the learning environment for students. The admission office and marketing team also enjoy these second-career teachers, as they often make great stories for promoting the school, especially if teachers have non-traditional methods of teaching that engage students in studying. Think you fit that model? 4. Your hobbies can help you in the job search. Private school teachers often do more than just teach. They also serve as advisors, mentors, club sponsors, coaches, and, at boarding schools, dorm parents. That means, you have the opportunity to excel in multiple ways, and doesnt mean that years of teaching experience will always win out. Yes, you still need to be a highly qualified candidate, but having multiple strengths can help a younger teaching candidate who can coach a varsity team  edge out someone with more teaching experience but no coaching abilities. Were you a high school or college athlete? Play on a local sports team just for fun? That knowledge of the sport and experience can make you more valuable to the school. The higher your level of experience in a sport, the more valuable you are to the school. Maybe you’re an English teach or even a math teacher who loves writing; an interest in advising the student newspaper or participating in the theater productions could make you more valuable to the school, and again, gives you an edge over a candidate who only excels in teaching. Have you lived in multiple countries and speak numerous languages? Private schools value diversity and life experience, which can help teachers better connect with students from around the world. Think about your experience and activities, and how they might help make you a stronger candidate. Always check out the sports and activities a school offers to find out if you might be able to help them in more ways than one.

Saturday, May 16, 2020

Dark Legacy The Origin of the First Crusade

The Byzantine Empire was in trouble. For decades the Turks, fierce nomadic warriors recently converted to Islam, had been conquering outer areas of the empire and subjecting these lands to their own rule. Recently, theyd captured the holy city of Jerusalem, and, before they understood how Christian pilgrims to the city could help their economy, they mistreated Christians and Arabs alike. Furthermore, they established their capital a mere 100 miles from Constantinople, the capital of Byzantium. If Byzantine civilization was to survive, the Turks had to be stopped. Emperor Alexius Comnenus knew he did not have the means to stop these invaders on his own. Because Byzantium had been a center of Christian freedom and learning, he felt confident in asking the Pope for assistance. In 1095 AD he sent a letter to Pope Urban II, asking him to send armed forces to Eastern Rome to help drive out the Turks. The forces Alexius more than likely had in mind were mercenaries, paid professional soldiers whose skill and experience would would rival that of the emperors armies. Alexius did not realize that Urban had an altogether different agenda. The Papacy in Europe had acquired considerable power over the preceding decades. Churches and priests that had been under the authority of various secular lords had been brought together under the influence of Pope Gregory VII. Now the Church was a controlling force in Europe in religious matters and even some secular ones, and it was Pope Urban II who succeeded Gregory (after the brief pontificate of Victor III) and continued his work. Although it is impossible to say exactly what Urban had in mind when he received the emperors letter, his subsequent actions were most revealing. At the Council of Clermont in November of 1095, Urban made a speech that literally changed the course of history. In it, he stated that the Turks had not only invaded Christian lands but had visited unspeakable atrocities on Christians (of which, according to Robert the Monks account, he spoke in great detail). This was a great exaggeration, but it was just the beginning. Urban went on to admonish those assembled for heinous sins against their brother Christians. He spoke of how Christian knights battled other Christian knights, wounding, maiming and killing each other and thus imperiling their immortal souls. If they were to continue to call themselves knights, they should stop killing each other and rush to the Holy Land. You should shudder, brethren, you should shudder at raising a violent hand against Christians; it is less wicked to brandish your sword against Saracens.(from Robert the Monks account of Urbans speech) Urban promised complete remission of sins for anyone killed in the Holy Land or even anyone who died on the way to the Holy Land in this righteous crusade. One might argue that those who have studied the teachings of Jesus Christ would be shocked at the suggestion of killing anyone in Christs name. But it is important to remember that the only people who were generally able to study scripture were priests and members of cloistered religious orders. Few knights and fewer peasants could read at all, and those who could rarely if ever had access to a copy of the gospel. A mans priest was his connection to God; the Pope was sure to know Gods wishes better than anyone. Who were they to argue with such an important man of religion? Furthermore, the theory of a Just War had been under serious consideration ever since Christianity had become the favored religion of the Roman Empire. St. Augustine of Hippo, the most influential Christian thinker of Late Antiquity, had discussed the matter in his City of God (Book XIX). Pacifisim, a guiding principle of Christianity, was very well and good in the personal life of the individual; but when it came to sovereign nations and defense of the weak, someone had to take up the sword. In addition, Urban had been correct when hed decried the violence going on in Europe at that time. Knights killed each other nearly every day, usually in practice tournaments but occasionally in deadly battle. The knight, it could prudently be said, lived to fight. And now the Pope himself offered all knights a chance to pursue the sport they loved most in the name of Christ. Urbans speech set in action a deadly chain of events that would continue for several hundred years, the repercussions of which are still felt today. Not only was the First Crusade followed by seven other formally numbered crusades (or six, depending on what source you consult) and many other forays, but the entire relationship between Europe and the eastern lands was irreparably altered. Crusaders did not limit their violence to Turks, nor did they readily distinguish among any groups not obviously Christian. Constantinople itself, at that time still a Christian city, was attacked by members of the Fourth Crusade in 1204, thanks to ambitious Venetian merchants. Was Urban attempting to establish a Christian empire in the east? If so, it is doubtful he could have envisioned the extremes to which the Crusaders would go or the historical impact his ambitions eventually had. He never even saw the final results of the First Crusade; by the time news of the capture of Jerusalem reached the west, Pope Urban II was dead. Guides Note: This feature was originally posted in October of 1997, and was updated in November of 2006 and in August of 2011.

Wednesday, May 6, 2020

Patient Relations Manager, Privacy Officer, And Recipient...

1. Robin R. Nelson, MSA, patient relations manager, privacy officer, and recipient rights director is responsible for monitoring and assuring the facility s compliance with regulations pertaining to the privacy of patient records. Robin has a bachelor s degree in Health Administration; a master s in Public Health Administration and holds a registration in social work. She had originally intended to work in substance abuse, counseling, education, however according to her it wasn t a right fit so transferred over to long-term care and worked as an admissions manager. It was there, she established her relationship with MidMichigan Health. When the Patient Relations director retired, she applied and got the job and has been working for MidMichigan Health since. 2. Mrs. Nelson holds the positions of Patients Relations Manager which is responsible for the JC elements of patient rights and the CMS elements for patient grievances; the Privacy Officer which oversees all ongoing activities, related to the development, implementation and maintenance of the organization s privacy policies in accordance with applicable HIPAA and HITECH regulations, and the Recipients Rights Director and is responsible for the administration, investigation, monitoring of recipients of public mental health services. 3. Prior to HIPAA, no generally accepted set of security standards or general requirements for protecting health information existed. In fact, each HCO within the MidMichigan HealthShow MoreRelated2006 Arroyo Case Study31910 Words   |  128 PagesResponsibilities†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 1 3 Category 2—Strategic Planning 2.1 2.2 Strategy Development †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Strategy Deployment †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 5 8 Category 3—Focus on Patients, Other Customers, and Markets 3.1 3.2 Patient, Other Customer, and Health Care Market Knowledge †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Patient and Other Customer Relationships and Satisfaction †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 11 13 Category 4—Measurement, Analysis, and Knowledge Management 4.1 4.2 Measurement, Analysis, and Review of OrganizationalRead More2006 Arroyo Case Study31910 Words   |  128 PagesResponsibilities†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 1 3 Category 2—Strategic Planning 2.1 2.2 Strategy Development †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Strategy Deployment †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 5 8 Category 3—Focus on Patients, Other Customers, and Markets 3.1 3.2 Patient, Other Customer, and Health Care Market Knowledge †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Patient and Other Customer Relationships and Satisfaction †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 11 13 Category 4—Measurement, Analysis, and Knowledge Management 4.1 4.2 Measurement, Analysis, and Review of Organizational PerformanceRead MoreEssay Paper84499 Words   |  338 Pagesgrade of colonel or the civilian equivalent. Activities may request a waiver to this regulation by providing justification that includes a full analysis of the expected benefits and must include formal review by the activity’s senior legal officer. All waiver requests will be endorsed by the commander or senior leader of the requesting activity and forwarded through their higher headquarters to the policy proponent. Refer to AR 2530 for specific guidance. Army management control processRead MorePrinciples of Information Security, 4th Ed. - Michael E. Whitman Chap 0118683 Words   |  75 PagesDave Garza Director of Learning Solutions: Matthew Kane Executive Editor: Steve Helba Managing Editor: Marah Bellegarde Product Manager: Natalie Pashoukos Development Editor: Lynne Raughley Editorial Assistant: Jennifer Wheaton Vice President Marketing, Career Education Training Solutions: Jennifer Ann Baker Marketing Director: Deborah S. Yarnell Senior Marketing Manager: Erin Coffin Associate Marketing Manager: Shanna Gibbs Production Manager: Andrew Crouth Content Project Manager: Brooke GreenhouseRead MoreProject Management Infomaton System48477 Words   |  194 Pages......... 173 7.9 Technology .......................................................... 175 7.10 Internal Controls ................................................. 178 7.11 Implementation Strategies.................................... 179 7.12 Monitoring the DME-IS .......... ............................... 180 7.13 Evaluating and Improving DME-IS.......................... 184 7.14 Information Audits............................................... 185 FIGURE INDEX.................................Read MoreCloud Computing Security67046 Words   |  269 Pageshave these changes: Domain 3: Legal Issues: Contracts and Electronic Discovery and Domain 5: Information Management and Data Security. We now have added another domain, which is Domain 14: Security as a Service.  © 2011 Cloud Security Alliance. All rights reserved. You may download, store, display on your computer, view, print, and link to the Cloud Security Alliance Guidance at http://www.cloudsecurityalliance.org/guidance/csaguide.v3.0.pdf subject to the following: (a) the Guidance may be used solelyRead MoreHuman Resources Management150900 Words   |  604 Pagesthis chapter, you should be able to: ââ€"  Identify four major HR challenges currently facing organizations and managers. List and define each of the seven major categories of HR activities. Identify the three different roles of HR management. Discuss the three dimensions associated with HR management as a strategic business contributor. Explain why HR professionals and operating managers must view HR management as an interface. Discuss why ethical issues and professionalism affect HR management asRead MoreLibrary Management204752 Words   |  820 PagesDistributed Information Access Solutions Thomas R. Kochtanek and Joseph R. Matthews The Complete Guide to Acquisitions Management Frances C. Wilkinson and Linda K. Lewis Organization of Information, Second Edition Arlene G. Taylor The School Library Media Manager, Third Edition Blanche Woolls Basic Research Methods for Librarians Ronald R. Powell and Lynn Silipigni Connoway Library of Congress Subject Headings: Principles and Application, Fourth Edition Lois Mai Chan Developi ng Library and Information CenterRead MoreFundamentals of Hrm263904 Words   |  1056 PagesAccount Manager Training and implementation support www.wileyplus.com/accountmanager MAKE IT YOURS! Fundamentals of Human Resource Management Tenth Edition David A. DeCenzo Coastal Carolina University Conway, SC Stephen P. Robbins San Diego State University San Diego, CA Tenth Edition Contributor Susan L. Verhulst Des Moines Area Community College Ankeny, IA John Wiley Sons, Inc. Associate Publisher Executive Editor Senior Editoral Assistant Marketing Manager MarketingRead MoreDomino Pizza 2013 10k83576 Words   |  335 Pagesoperate through a network of 10,255 Company-owned and franchise stores, located in all 50 states and in more than 70 international markets. In addition, we operate 16 regional dough manufacturing and supply chain centers, one equipment and supply facility, one thin crust manufacturing center and one vegetable processing center in the contiguous United States, and six dough manufacturing and supply chain centers outside the contiguous United States. The foundation of our system-wide success and leading Patient Relations Manager, Privacy Officer, And Recipient... Robin R. Nelson, MSA, patient relations manager, privacy officer, and recipient rights director is responsible for monitoring and assuring the facilities compliance with regulations pertaining to the privacy of patient records. Robin has a bachelor’s degree in Health Administration; a master’s in Public Health Administration and holds a registration in social work. She had originally intended to work in substance abuse, counseling, education, however according to her â€Å"it wasn’t a right fit† so transferred over to long-term care and worked as a an admissions manager. It was there, she established her relationship with MidMichigan health. When the patient relations director retired, she applied and got the job and has been working for MidMichigan Health since. Mrs. Nelson holds the positions of Patients Relations Manager, which is responsible for the JC elements of patient rights and the CMS elements for patient grievances; the Privacy Officer, which oversees all ongoing activities, related to the development, implementation and maintenance of the organization’s privacy policies in accordance with applicable HIPAA and HITECH regulations, and the Recipients Rights Director and is responsible for the administration, investigation, monitoring of recipients of public mental health services. Prior to HIPAA, no generally accepted set of security standards or general requirements for protecting health information existed. In fact, each HCO within the MidMichigan Health systemShow MoreRelatedPatient Relations Manager, Privacy Officer, And Recipient Rights Director Is Responsible For Monitoring And Ensuring The Facility1154 Words   |  5 Pages Nelson, MSA, patient relations manager, privacy officer, and recipient rights director is responsible for monitoring and assuring the facility s compliance with regulations pertaining to the privacy of patient records. Robin has a bachelor s degree in Health Administration; a master s in Public Health Administration and holds a registration in social work. She had originally intended to work in substance abuse, counseling, education, however according to her it wasn t a right fit so transferredRead More2006 Arroyo Case Study31910 Words   |  128 PagesResponsibilities†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 1 3 Category 2—Strategic Planning 2.1 2.2 Strategy Development †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Strategy Deployment †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 5 8 Category 3—Focus on Patients, Other Customers, and Markets 3.1 3.2 Patient, Other Customer, and Health Care Market Knowledge †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Patient and Other Customer Relationships and Satisfaction †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 11 13 Category 4—Measurement, Analysis, and Knowledge Management 4.1 4.2 Measurement, Analysis, and Review of OrganizationalRead More2006 Arroyo Case Study31910 Words   |  128 PagesResponsibilities†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 1 3 Category 2—Strategic Planning 2.1 2.2 Strategy Development †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Strategy Deployment †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 5 8 Category 3—Focus on Patients, Other Customers, and Markets 3.1 3.2 Patient, Other Customer, and Health Care Market Knowledge †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Patient and Other Customer Relationships and Satisfaction †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 11 13 Category 4—Measurement, Analysis, and Knowledge Management 4.1 4.2 Measurement, Analysis, and Review of Organizational PerformanceRead MorePrinciples of Information Security, 4th Ed. - Michael E. Whitman Chap 0118683 Words   |  75 PagesDave Garza Director of Learning Solutions: Matthew Kane Executive Editor: Steve Helba Managing Editor: Marah Bellegarde Product Manager: Natalie Pashoukos Development Editor: Lynne Raughley Editorial Assistant: Jennifer Wheaton Vice President Marketing, Career Education Training Solutions: Jennifer Ann Baker Marketing Director: Deborah S. Yarnell Senior Marketing Manager: Erin Coffin Associate Marketing Manager: Shanna Gibbs Production Manager: Andrew Crouth Content Project Manager: Brooke GreenhouseRead MoreDomino Pizza 2013 10k83576 Words   |  335 PagesInternationally, we have been able to grow our franchise network by attracting franchisees with business experience, capital and local market knowledge. We generally employ our master franchise model, which provides our international franchisees with exclusiv e rights to operate stores and sub-franchise our well-recognized Domino’?s Pizza  ®? brand name in specific, agreed-upon market areas, as well as operate their own supply chain systems. From year-end 2007 through 2012, we grew our international franchise networkRead MoreHuman Resources Management150900 Words   |  604 Pagesthis chapter, you should be able to: ââ€"  Identify four major HR challenges currently facing organizations and managers. List and define each of the seven major categories of HR activities. Identify the three different roles of HR management. Discuss the three dimensions associated with HR management as a strategic business contributor. Explain why HR professionals and operating managers must view HR management as an interface. Discuss why ethical issues and professionalism affect HR management asRead MoreLibrary Management204752 Words   |  820 PagesDistributed Information Access Solutions Thomas R. Kochtanek and Joseph R. Matthews The Complete Guide to Acquisitions Management Frances C. Wilkinson and Linda K. Lewis Organization of Information, Second Edition Arlene G. Taylor The School Library Media Manager, Third Edition Blanche Woolls Basic Research Methods for Librarians Ronald R. Powell and Lynn Silipigni Connoway Library of Congress Subject Headings: Principles and Application, Fourth Edition Lois Mai Chan Developi ng Library and Information CenterRead MoreEssay Paper84499 Words   |  338 Pagesgrade of colonel or the civilian equivalent. Activities may request a waiver to this regulation by providing justification that includes a full analysis of the expected benefits and must include formal review by the activity’s senior legal officer. All waiver requests will be endorsed by the commander or senior leader of the requesting activity and forwarded through their higher headquarters to the policy proponent. Refer to AR 2530 for specific guidance. Army management control processRead MoreAccounting Information System Chapter 1137115 Words   |  549 Pagesselected group. Since the group that presents is not selected until after the time has expired, students are motivated to do a good job, as they will be presenting to their peers. The value of this activity is not in arriving at a â€Å"right answer† as there are many right answers and student answers will vary. Instead, it is in thinking through the issues presented in Table 1-2 (business processes, key decisions, and information needs) and Figure 1-1 (interactions with external parties). Student answersRead MoreManaging Information Technology (7th Edition)239873 Words   |  960 Pages CONTENTS: CASE STUDIES CASE STUDY 1 Midsouth Chamber of Commerce (A): The Role of the Operating Manager in Information Systems CASE STUDY I-1 IMT Custom Machine Company, Inc.: Selection of an Information Technology Platform CASE STUDY I-2 VoIP2.biz, Inc.: Deciding on the Next Steps for a VoIP Supplier CASE STUDY I-3 The VoIP Adoption at Butler University CASE STUDY I-4 Supporting Mobile Health Clinics: The Children’s Health Fund of New York City CASE STUDY I-5

Stem Cell Research †Developing a Cross between Species...

Ethics of Stem Cell Research – Developing a Cross between Species The idea of a chimera, a cross between species, has been around since the mythological creatures of ancient Greece, such as the centaur (a man’s torso with a horses body) and the griffin (the wings, head, and claws of an eagle and the body of a lion). Today, due to our advances in biotechnology, we are seeing this mythology become a reality, but in a different respect. Human-nonhuman animal chimeras are being developed by injecting animal blastocysts with human embryonic stem cells. The cells need to be injected at the right point in development, after the body plan of the animal has formed and before the immune system develops. It is done at this time to avoid†¦show more content†¦The chimeras could also provide more accurate animal models for research. With all the good that may be on the way with the present findings, the ethical issues and potential for abuse of this knowledge is both heavy on the heads of scientists. In the 1998 article by Rick Weiss, the â€Å"human-animal chimera† seems off limits, however the research is now well underway. The article was published in the Washington Post and shows how we have strayed from our original intent: â€Å"In an unusual move applauded by ethicists and government officials, the university association holding patent rights to Thomsons cells said that anyone wishing to work with the cells will have to sign an agreement promising not to use them to clone an individual or to make a human-animal chimera, a seamless cross-species hybrid that could, in theory, be made by injecting human stem cells into a developing embryo of another species.† (Weiss, 1998) Other issues include the possibility of increasing the intelligence of the animal. Determining what human-like attributes the animal will develop is not easy to determine. Cautionary measures should also be made to insure that we do not create a slave-race. Throughout history, humans have always used discriminatory factors to generate a hierarchy, such as race, religion, or nationality. Another issue is that it mayShow MoreRelatedGenetically Modified Organisms And Stem-Food Report1053 Words   |  5 PagesWith reference to a recent news report analyse how genetically modified products are created and evaluate the use of stem cells to combat disease. Genetic modification is the manipulation of DNA in an organism. It involves extracting a gene from one organism then inserting it into another organism that is usually of a different species but can be the same. The genes can also be manufactured instead of being extracted from the organism. Genetic modification can be done to plants, animals and evenRead MoreIntroduction Amyotrophic lateral sclerosis, also known as Lou Gehrig’s disease, is a2200 Words   |  9 Pagesnegative effects on skeletal muscle innervation, ALS has a survival duration time of only 3 to 5 years (Rowland). Etiology Incidence The cause of ALS is unknown. No consistent links have been found between ALS and race, ethnicity, or location. Men appear to be more likely to have ALS, and older people between the ages of 40 and 70 have it more frequently than younger people, with the mean age being 55 to 65 years (Wijesk). There are two types of ALS: sporadic and familial. Sporadic ALS tends to be theRead MoreBenefits Of Spinach Cells1593 Words   |  7 Pagessecondary goal is to culture rat cardiac cells and use the extracellular matrix as a three-dimensional scaffolds for tissue growth. Tissue Engineering As stated by Castells-Sala et al. (2013) â€Å"tissue Engineering is a [developing] scientific field focused on the development substitutes for tissues by controlling biological, biophysical and/or biomechanical parameters in the laboratory.† The general principles of tissue engineering involve combining living cells with a natural/ synthetic support orRead MoreAgriculture Technology Working Model1795 Words   |  8 PagesAgriculture technology working model Modern technology is already being used in agriculture. The best example is the use of gene technology or what’s popularly known as agricultural biotechnology in developing drought and herbicide resistant crops. Through genetic engineering, scientists have been able to introduce traits into existing genes to make crops resistant to drought and herbicides. One good example is the use of Bacillus Thuringiensis, commonly known as Bt. Bacillus Thuringiensis, isRead MoreThe Development And Production Of Golden Rice1774 Words   |  8 PagesTransgenesis is the genetic modification of the traits of an organism through the transfer of genetic material from one species to another [8]. This method is when a gene is inserted into a different specie so that the organism will attain the desired gene from the foreign (different) specie. These organisms can express the genes from foreign species because the genetic code for all organisms is similar which results in that particular DNA seque nce that codes for the same proteins and therefore theRead MoreCorporate Social Responsibility ( Csr )1314 Words   |  6 Pagesand ignored the ethical, social and moral sectors. But in the recent times, the businesses are getting a grip of the significance of the social, ecological and environmental effects on their success. This has resulted in the emerging interactions between organizations and social segments thus giving rise to corporate social responsibility (CSR) . This paper discusses about the ways and methods of CSRs that are applied in the University of Wisconsin and the impact these methods created on the socialRead MoreGenetically Altering Our Future Essay1402 Words   |  6 Pagesimpacts on scientific discoveries and research of the time; with current ethical standards to be met, newer medical innovations are put to the test, and examined to see if they are morally correct and should be performed. One of the most controversial and debated forms of research is work do ne regarding the modification and alteration of the mammalian—specifically human—genome. Tremendous advancements in understanding the human genome trace back to Gregor Mendel’s cross breeding of pea plants, and haveRead MoreReece Biology Study Material3724 Words   |  15 Pagesin a species genome is not necessarily a good indicator of biological complexity because A) most genes are never turned on. B) many genes are repeats. C) this does not take into account the alternative splicing of pre-mRNA. D) this does not take into account mRNA-mRNA interactions. E) this does not take into account protein-mRNA interactions. Answer: C Topic: Concept 35.1 Skill: Knowledge/Comprehension 4) Choose the option that best describes the relationship between the cell wallRead MoreGenetically Modified Organisms ( Gmos )1736 Words   |  7 PagesGMOs are unanimously bad; however, at the same time, research tells us that there are numerous advantages associated with GE. The Opposition With GMOs on the rise, consumers are increasingly choosing to go exclusively organic, but on what basis are they choosing to do so? As said by Lord May of Oxford, â€Å"†¦ there has always been initial distrust of new ideas and new technologies† (qtd. in Cook 34). In truth, all the resentment towards GMOs stems from the fear of new technology; only in the latterRead MorePlant Disease And Control Strategies For Plant Diseases Essay4993 Words   |  20 Pagescancrosis A, brought about by Xanthomonas campestris pv. citri, is a damaging problem of such products as grapefruit, sweet orange and tangelo. In any case, satsuma mandarin, Ponkan and Hassaku orange are impervious to the problem. Resistance of citrus species to ulcer, considering inalienable as well as obtained attributes. Secondly, This essay gives a basic understanding of the disease which includes symptoms and its annual disease cycle. Annual disease cycle comprises of the survival, dispersal, infection

Usa Today General Environmental Analysis free essay sample

General Environmental Analysis Macroenvironmental Factors The macroenvironmental factors that will affect USA Today are namely economic, social, political and technological. 1. Economic The economic environment for USA Today were relatively unstable due to the rising costs of newsprints in the mid 2000s. As printing cost is one of the major cost of newspaper, the rising cost in printing have definitely affect USA Today and its survival. This means that USA Today have to find solutions to solve the rising cost problem and its has taken several measures. It raised its single-copy price from 65 cents to 75 cents which results in a significant increase in revenue without any effect on its overall paid circulation. this shows that readers of USA Today have a high purchasing power and the demand for newspaper is inelastic, that is regardless of the economic performance, people will still read newspaper and there is very little impact on the newspaper industry on political policies. Another economic factor that will affect USA Today is the high level of competition. This is because there are a substantial number of big firms competing with USA Today. These big firms have resources and some are popular among USA Todays target market, therefore, it may force USA Today to be more aggressive in 2. Social Environmental issue 3. Political In the 1990s, the airline deregulation had led to a large decline for air tickets, inducing a swell of business travel. This benefited USA Today who had already unearthed the business travellers that others had stumbled upon. However, there is also negative impacts on USA Today. First, it had go into direct competition with the Wall Street Journal. Moreover, with number of business travellers increasing, the business travellers market may become more attractive resulting more firms which are previously not targeting on business travellers to come into the competition. 4. Technological Due to technology advancement in the 1990s, USA Today has implemented the necessary technology to allow advertisers to transmit copy electronically 24 hours per day as well as making production totally digital. This have aid USA Today to deliver more up to date news than its competitors making it more competitive. Today, due to the technology advancement of Internet and other means of media that provide information such as smart phones, newspaper circulations have been declining. Although USA Today have begin to partner with companies on the leading edge of wireless technology and made use of information-distribution technologies such as electronic paper (e-paper), it is not enough. This is because, other direct competitors like the Wall Street Journal and indirect competitors like smart phones are already doing it or it is easy to imitate. If there is no further technology advancement in newspaper, it may mark the end of the newspaper business. Technology is one of the most crucial factor for the survival of USA Today as people today can obtain information from various media. And with the changing demographic of new generation being more tech-savvy, it is inevitable that the traditional newspaper has become less appealing. The U. S. newspaper industry had not been growing. Industry faces a number of issues such as down soaring newsprint prices and declining advertising dollars, decline in number of printed news readers. Based on statistical records, there is an increase in growth of news consumers who source for news in other areas of distribution such as Television, Radio and Internet. These issues lead to closure of newspaper organizations, bankruptcy or cutbacks. USA Today introduces both the print version and online version of USA Today. USA Today’s has two direct competitors, namely New York Times and Wall street Journal. Competition is increasing as these direct competitors provide similar product and services to the similar range of audiences. Each organization provides timely and relevant newsprint and online news coverage and has been finding ways to differentiate its printouts and services in hope to capture more readerships. Aside from the competition of newsprint, competition also surfaces from USA Today’s indirect competitors. These competitors come from companies outside the industry. For instance, NBC news, ABC, CBS and also satellite radio providers such as XM and Sirius. Changes in macroenvironment affect the industry heavily. Economic issues Newsprint costs are getting higher. This causes the industry to fall into cost cutting situation or under heavy debts. Cost cutting may be in terms of human or material resource which may lead to unemployment and recession. Technology Advancements As technology advances, it offers more options for consumers to access news and new coverage. More and more readers switch from reading newspaper to reading news online therefore marked a decline in newspaper circulation as people uses internet to get timely news and information. Although this is a threat to newsprint, it has however brought in new opportunities for organizations in industry to maintain and increase amount of readership. It is an alternative source of communication channel and transaction. Development of new technology allows customization based on customer’s needs. Distributing of news via wired and wireless devices helps the newspapers to deliver news in a cost-efficient, customizable and useful ways. Socialcultural Trends Studies have shown that overall newspaper readership is declining. One major reason comes from the changing demographics of the readers. As supported by the Newspaper Association of America, newspaper readership is strongest among aged 65 and older, about 70 percent of the people in this age group read newspaper. However, only 50 to 60 percent of the baby boomers, aged 40 to 59 years old, read newspapers. Eventually in the oncoming 10 to 30 years, newspaper will lose readers. Hence newspaper producers have to target into new segments and make changes or addition to newspaper content to suit the interest of the new segments. Different segment of market have different demographic and lifestyle. For instance young consumers, young people spend less time with the newspaper, more tech savvy and spend more time using the computer. Young people are also more interested in sports, comics and entertainment news. Thus Industry players have to do a market research in order to ensure news content fits he interest of the targeted segment in order to attract them to reading newspaper. The governmental policy and copyright law could aid the insutry. For instance, block aggregators from posting links to their copy, and can require readers to register or subscribe to access their websites. Possible governentment policy include relaxing antitrust policy, tightening copyright law, providing general supp ort for the practice of journalism by increasing funding for the Corporation for Public Broadcasting (CPB) or similar public programs or helping newspapers reorganize as nonprofit organizations. ttp://www. readership. org/consumers/data/consumersmedianewspapers. pdf http://www. fas. org/sgp/crs/misc/R40700. pdf Market Analysis The Market In the early 1980s, the typical reader turned out to be a professional, about 40 years old, well educated with an income of about $60,000 a year. They are also a news or sport junkie. With this, it show that the readers are the baby boomer with relatively high income, therefore, price of newspaper may not be a major determinants to them at that time. The market today has an average age of 46 years old with an average income of $91,210. Most of them work in middle to upper management positions and are often purchasing decision makers for their offices and households, technological junkies, and sports fans. From the 1980s to today, the readers of USA Today have remain as a sports junkie, therefore, it shows that sports news section is important. By comparing the characteristic of reader in the 1980s and today suggest that the target market of USA Today has not change much but it is uncertain if the characteristic will remain similar in the near future. Increase in price of USA Today, sale did not drop - reader is loyal, price is not a major determinant. If USA Today have changed its publication to online, most of the of the readers will not be affected since most of them are technological junkies. It will also not cause any inconvenience for most of them as eighty-six percent of print and online readers combined own a computer, and most of those have Internet access. Is the market geographically concentrated- no, because got distribute regionally. The market segment can be easily identified, however the strategies that USA Today had used to increase its popularity among the younger generation is not good enough as it is easy for competitors to imitate.

Tuesday, May 5, 2020

Financial Analysis of Double Ink Printers Limited -myassignmenthelp

Question: Discuss about theFinancial Analysis of Double Ink Printers Limited. Answer: Introduction Every company shall have the sound accounting system clubbed with the internal control system so as to have the effective and efficient working of the company. Accounting system plays crucial in assessing the financial position of the company as on date and the financial performance of the company which the company has gained over the period. Both the financial position and the financial performance are judged by the financial statements of the company. These financial statements are prepared by the accounting system. On these financial statements the auditors of the company gives their opinion and they give their opinion after having the true and fair audit of the books of accounts of the company. These financial statements give the company an image in the market and in case it is not prepared in accordance with the relevant accounting standards then the reputation of the company gets deteriorated not only in the market but also in the eyes of the different stakeholders. Having the need of the proper financial statements, the report has been prepared with defined aims and mainly from the auditors view. The auditors view has been chosen so as to provide the insights of the financial information of the company that the company has presented to their stakeholders. For the purpose of this report the background information and the financial information of the company Double Ink Printers Limited has been made available. The report has been started with the Executive summary detailing the major aims of the report and the outline view of the report. Thereafter the brief introduction has been given detailing the flow of the report as to how different topics of the report have been dealt. At first the analytical procedures that is performed by the auditor in the financial report level has been discussed and that too for the last three consecutive years and thereafter the results of the analytical procedures are analysed as to how the audit plan of the auditor will differ from the normal plan of audit. At the second level, the risk assessment has been conducted and the inherent risk factors that are prevailing has been identified and detailed as to how it can affect the risk of material misstatement in the financial reporting level. At the last in the main body of the report, the factors has been considered which can lead to fraud at the financial reporting level and how it will affect the audit has been detailed. In the last the report has been concluded with the due recommendation. Analytical Procedures To The Financial Report For the report, the company - Double Ink Printers Limited has been made available. The company is in the business of books printing, magazines printing and other articles which is required to be printed and bind. The company prints the books or magazines as and when the demand and order comes. The company follows the due procedures for the documentation and the accounting of the revenue or other incomes during the year. Analytical procedures are the first stage of the audit planning which every auditor performs before starting up of the audit. It applies to all the companies whether small, medium or large and the analytical procedures provides the insights to the auditors as to which areas more focus of the auditors is required and to which areas less focus is required. The analytical procedures are conducted for both the financial as well as non financial information (Anastasia, 2015). In the given case of Double Ink Printers Limited the analytical procedures have been performed basically for the financial information. The International Standard on Auditing has provided as to how the analytical procedures are performed and has been provided through the standard number 315. It defines that the analytical procedures are required to be conducted throughout the process of the audit till the time it does not gets completed and in the given case the preliminary analytical procedures has been performed wh ich is defined as the identification of the relationship between different items like revenue, net profit, gross profit, debt and equity, current assets and current liabilities, etc. Through the preliminary analytical procedures the auditor will be able to find whether there is any risk which can have the material effect in the financial statements leading to material misstatements (ACCA, 2016). The 315 standard has defined three different processes of analytical procedures which includes preliminary, substantive and lastly the final. As per the given relevant financial information of the company for the last three co0nsecutive years ending 2013, 2014 and 2015, the analytical procedures have been performed and the same have been detailed below in the table. ANALYTICAL ANALYSIS - DOUBLE INK PRINTERS LIMITED S. NO. Heads for Analysis YEAR 2013 YEAR 2014 YEAR 2015 1 Net Profit Net Profit 2359190 2291362 2972183 Total Revenue 34212000 37699500 43459500 Net Profit Ratio = 2359190/34212000*100 = 2291632/37699500*100 = 2972183/43459500*100 6.90 6.08 6.84 2 Current Ratio Current Assets 5385938 7509150 9600929 Current Liabilities 3780000 5120250 6397500 Current Ratio 1.42 1.47 1.50 3 Debt to Equity Ratio Total Liabilities 3780000 5120250 13897500 Total Equity 9150000 10783650 12250491 Debt to Equity Ratio 0.41 0.47 1.13 3 Finance Cost 84379 83663 808038 4 Provision for Bad Debts 6.23 46.36 4.52 5 Provision for Obsolete Inventory 106312 125876 0 6 Loss in Foreign Currency 38500 49750 0 7 Loan 0 0 7500000 The above analysis depicts that if the analytical procedures has not been carried out then the auditor would have been facing much difficulty and thereby giving the wrong picture of state of affairs of the company and also the financial performance of the company. In order to have further deep analysis of the analysis, following has been detailed one by one (Capital Markets Advisory Committee Meeting, 2013). The net profit of the company has been at the rate of 6.90 in the year 2013, 6.08 in the year 2014 and again 6.84 in the year of 2015. It depicts that the company has the fluctuating revenue on year on year basis or the company in order to maintain the revenue figure due to the pressure of the stakeholders. Current ratio has been sudden increased from 1.47 to 1.50. As per the background information the company is required to keep the current ratio to the minimum to 1.50 so as to enjoy the financing facility obtained from the BDO finance limited. Therefore, in this case, there may be the chances that the company might have increased the debtors or reduced the creditors so as to maintain the current ratio or also have modified the inventory valuation. Interest has been gradually increased from the year 2013 to the year 2015. Despite of increasing the interest the company has been able to earn the same net profit after tax which the company has been earning before obtaining the loan facility from the BDO Finance. The company has it made provision for doubtful debts with the very less amount detailing that the company has overvalued its debtors so as to have the better current ratio. Also the company has written back the provision for doubtful debts which again shows that the company has manipulated its debtors. The company has not made the provision for obsolete inventory which again shows that the company has manipulated with the inventory so as to have the better current ratio of 1.50 as stipulated by the BDO Finance Limited. For foreign exchange loss the auditor is required to check the transactions and the related liability according to the relevant accounting standard (Cooper, 2015). The above analysis depicts that the planning decision of the auditor will automatically gets affected and is required to consider the same while planning for the audit. Risk Factors and its Impact Following are the two inherent risk factors that have been identified during the risk assessment process: First inherent risk is of the valuation of the inventory. The company has been valuing the inventory at the Average cost basis. As per the board meeting, the company decides to change the inventory valuation on the basis of the First in First Out method. Due to this, the value of inventory which has been coming with lower amount earlier will now come with higher amount and thus, it is the inherent risk factors and may affect the risk of material misstatements at the financial reporting level (Gary, 2017). Second inherent risk is of the acquisition of the Nuclear Publishing Limited along with the patent and the copyright of medical books. As per the news article the same will become redundant after sometime due to the introduction of new theory. Thus, it may adversely affect the financial statements as the assets of the company will get deteriorated suddenly. Risk Factors Leading Fraud and its Impact Following are the two fraud risk factors which have been identified using the background information and the financial information (Weiss, 2014). With the introduction of the new software, the employees of the company are under the great pressure to get the new software implemented and made available to the company. Due to this pressure there are high chances of having the mistakes and frauds being committed at the end of the employees only. Second major risk factor that will lead to the fraud is the covenant made by the BDO Finance Limited. The company has obtained 75 millions from the BDO Finance limited with the stipulation that the company is required to maintain the current ratio of 1.50 and in case it falls below than that then the facility given to the company will be withdrawn from the immediate effect and thus the company will be at the liberty to commit the fraud and manipulate the financial statements so as to avail the facility from the BDO Finance Limited at the best possible extent. Conclusion and Recommendation The company has been in the business of printing since its inception and has been growing since its incorporation. The financial information and the background information has been analysed by the auditors by performing the analytical procedures and with the identification of the inherent risk factors and the fraud risk factors and the same have been detailed. In order to end the report the company has the sound internal control system subject to the audit observations that has been noted separately at each stage. It is recommended for the company to avoid such manipulative and fraud practices. References: ACCA, (2016), Analytical Procedures, available on https://www.accaglobal.com/vn/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles/analytical-procedures.html accessed on 15-08-2017. Anastasia, (2015), Financial Statement Analysis : An Introduction available on https://www.cleverism.com/financial-statement-analysis-introduction/ accessed on 16-08-2017. Capital Markets Advisory Committee Meeting, (2013), Conceptual Framework available on https://www.ifrs.org/Meetings/MeetingDocs/Other%20Meeting/2013/March/AP%203%20conceptual%20framework.pdf accessed on 16-08-2017. Cooper S, (2015), A Tale of Prudence, available on https://www.ifrs.org/Investor-resources/Investor-perspectives-2/Documents/Prudence_Investor-Perspective_Conceptual-FW.PDF accessed on 16-08-2017. Gary S., (2017), The Importance of Inherent Risk Factors: Auditors Perceptions, Australian Accounting Review, Vol 3, Pp 38-44. Weiss D, (2014), Faithful Representation available on https://bschool.huji.ac.il/.upload/Seminars/Faithful%20Representation%20October%202014.pdf accessed on 16-08-2017..