ONE ATTEMPT :: Essays Papers

ONE ATTEMPT 1. Every one of us strives to be better, accomplish more, and do it faster. Some of us may be occasionally disappointed, but it is whether or not we choose to try again that determines our success. John Steinbeck gives us one example of this in â€Å"Chrysanthemums†. [."] The theme of this story is that although most people are eager to do more and try different things with their life, not everyone will succeed with this attempt. [This is not a very fruitful thesis -- the story deals primarily with a problem of just women, not "most people."] 2. To characterize Elisa’s lifestyle, one would conclude that she wants more out of her life than what she has now. For example, she wants more responsibility and wishes to help with the orchard, and she tries to prove this to her husband by saying, â€Å"Maybe I could do it, too†. She also finds the peddler’s traveling lifestyle appealing. She states this by saying more than once, â€Å"That would be a nice way to live†. 3. Elisa also wants more love than what she has now. The first example of her need for more love is her sexual advances [hmmm] toward the peddler. Elisa is explaining the night sky, but she is also being very sexual by stating: â€Å"I’ve never lived as you do, but I know what you mean. When the night is dark-why, the stars are sharp-pointed, and there’s quiet. Why, you rise up and up! Every pointed star gets driven into your body. It’s like that. Hot and sharp and–lovely.† [The preceding quotation should be analyzed in more detail. It is certainly interesting, but why, if she is, is she being so sexual in her comments to an old peddlar?] Elisa is also sexual towards the peddler by saying; â€Å"I could show you what a woman might do†. [She doesn't mean it that way -- she means that a woman can do more than men think they can do.] 4. A second example of her need for love is she near nagging her husband for a polite compliment. She does this by asking several times, â€Å"What do you mean by ‘nice’?

Evaluation of teaching Essay

In groups students will successfully complete a procedural checklist/guide and then demonstrate the procedure following the checklist meeting the following criteria: Note made of all material needed for the procedure. Procedure for preparing the environment and the patient for the NG tube insertion described and performed satisfactorily. Each step for NG tube insertion outlined and followed, in PRECISE order, and with correct technique. All necessary checks and appropriate precautions required during and at the end of the procedure are made and reasonable justification given for why such precautions were necessary. Detail made of two scenarios that may be presented (e.g. ph above 6) and alternate steps or procedures that should be followed. While the student is demonstrating the procedure the teacher will be observing the demonstration. You have a checklist with the above criteria A-E and you award a mark on a scale of 1 to 5 to say how well the student is meeting each criteria. For example in C does the narrator and the demonstrator follow each step correctly or do they mix the steps up. Do they forget to do something that they are supposed to do like check for any obstructions in the nose and throat? The students are rated for each of the criteria and given a mark out of whatever mark you want to give. This mark does not even have to be written down but you just have it in your head that the persons performed the tasks excellently, good, fairly well or very poorly. You will use both demonstration and the checklist as the basis for your evaluation. If you collected the checklist that the students did then evaluation of this could be done separately. Basically the students should follow the procedure the same way you demonstrated it and based on how well they follow instructions you will know whether or not they understand and can perform the procedure. If you need additionally clarification please send a message to me on the system.

Effects Of Religion On Manifest Destiny - 1375 Words

Have you ever wondered how you got to where you are sitting today, or how your parents came to live where they are living? Have you ever wondered how your great ancestors got to America? Our ancestors paved the way to this country that we call home. They believed that the American expansion was inevitable and predestined by God to happen. The purpose of this paper is to examine the effects of religion on Manifest Destiny, the relocation of the Native Americans, and the acquisition of land from East to West coast. The Manifest Destiny was influenced by many things but religion being one of the most important. From the beginning, religion and the spreading of Christianity were always among the driving forces for the North American†¦show more content†¦They soon found other humans who have always lived there which they called â€Å"savages.† These â€Å"savages† are what we now know as Native Americans or Indians. The Native Americans would soon suffer the consequences of the Puritans journey to expand western across North America. In the beginning, the Puritans and Native Americans were living on the new-found land in peace. They were even sharing their different techniques for farming and building. As the years went on and the English men became greedy for land, the Native Americans were being pushed out of their native lands. Most of the Indian tribes such as the Creek, Cherokee, Choctaw, and the Chickasaw had built their communities along the Mississippi River.4 The white settlers or Puritans began to want the land around the Mississippi River because they felt it would be very good grounds for farming, housing cattle, and harvesting timber. Because the white settlers thought that this expansion was destined by God, they felt that the removal of the Indians from the fertile land would be rationalized. In 1830, presidentShow MoreRelatedManifest Destiny1555 Words   |  7 PagesThe Evolution Of Transportation Manifest Destiny was a widely spread belief that settlers in the United States should expand across North America. It was the belief that fueled the westward expansion. The westward expansion led to many other events in and around the United States. Before Manifest Destiny and the westward expansion the French and Indian War and Revolutionary War took place which allowed America to declare independence. Manifest Destiny was a big influence on the evolution of transportRead MoreEssay On Manifest Destiny1551 Words   |  7 PagesManifest Destiny was a widely spread belief that settlers in the United States should expand across North America. It was the belief that fueled the westward expansion. The westward expansion led to many other events in and around the United States. Before Manifest Destiny and the westward expansion the French and Indian War and Revolutionary War took place which allowed America to declare independence. Manifest Destiny was a big influence on the evolution of transport and technology. Before weRead MoreAn Errand into the Fires of Injustice1133 Words   |  5 PagesUnited States is the Nation responsible for heralding in the second coming of Jesus Christ. Hughes ties this vision to the American idea of manifest destiny which held much responsibility for our nations growth and overpowering force, not merely in our hemisphere Ââ€" but in all of the world. Hughes initially dissects the myth into its national cause and effect, both good and bad. His emphasis on the crude and regrettable parts of our nations history may lead readers to assume his discontent withRead MoreThe Louisiana Purchase Treaty1363 Words   |  6 Pagesthree trillion.9 The expansion of America brought forth a stronger union and power also known as Manifest Destiny. There are essentially three basic and important themes that go to Manifest Destiny, all of which lead into the next: The virtue of American people and their institutions, the mission to spread these institutions, redeeming and remaking the world in the image of the United States, and the destiny under God to accomplish this work, says historian William E. Weeks.10 Famous historian FrederickRead MoreThe Dream Of Moving West1083 Words   |  5 Pages The topic that I choose was Manifest Destiny. It intrigued me the most because how the dream of moving west was bitter sweet. How tensions between Mexico and America arose and effects toward the civil war. Ever since The United States declared independence in 1776, we have strived to move further west and find new land and hopes of a better way of life. Moving west would not be easy due to substantial amounts of variables. Like territory that has already been claimed and Native Americans who haveRead MoreThe Manifest Destiny : A Theory During The 19th Century1103 Words   |  5 PagesThe Manifest Destiny was a theory during the 19th century that many Americans believed. They believed that they were destined by God to expand from coast to coast. Andrew Jackson’s concept of the Manifest Destiny lead to the Trial of Tears because he believed it was a God-given right to attain land so he was willing to do all in his power as a president to expand the United States. He was blessed with the opportunity to expand the United States due to the global wars that transpired between FranceRead MoreThe Establishment Of Residential Schools1667 Words   |  7 Pageschildren are subjected to inhuman treatment by the system. There is a strong belief that the residential schools system was established by the sole aim of forcing learners to adopt a western style life characterized by western values and the western religion. This has been the bone of contention within cultural and social experts. Commonly referred to as the American Indian boarding schools, these schools came into existence in the late eighteenth century but later experienced increased presence in theRead MoreThe Establishment Of Residential Schools1667 Words   |  7 Pageschildren are subjected to inhuman treatment by the system. There is a strong belief that the residential schools system was established by the sole aim of forcing learners to adopt a western style life characterized by western values and the western religion. This has been the bone of contention within cultural and social experts. Commonly referred to as the American Indian boarding schools, these schools came into existence in the late eighteenth century but later experienced increased presence in theRead More`` The Best Protection Any Woman Can Have Courage Essay1669 Words   |  7 Pagesâ€Å"The best protection any woman can have is courage† -Elizabeth Cady Stanton. The antebellum period was of rapid technological change and westward expansion. This time rose a belief of Manifest Destiny and the rise of abolitionism. The antebellum period brought out great change to the nation ;however, the greatest change was the change of social attitudes toward the women in this time period. Women started slowly emerging out of their traditional roles in a fight to eventually be seen as an equalRead More The Effect Of The Russian Orthodox Religion On The Cult Essay995 Words   |  4 Pages The Effect of the Russian Orthodox Religion on the Cult Orthodox Christianity has had an immense effect on the culture of Russia. The adoption of the Orthodox faith from Constantinople by Prince Vladimir in 988 introduced cultural influences that profoundly affected the Russian consciousness. As the people embraced Orthodoxy it developed a uniquely Russian flavor and rooted deep in the fertile Russian soul. Orthodoxy had a major impact on politics, art, and nearly every other aspect of Russias

Expository Writing Writing, Expository, Persuasive,...

You ever hear someone say they have swagger? A lot of times people’s swagger is determined from their style. For example, everyone has a specific style of fashion. If you put on some cargo shorts with a tank top and slides you’re probably not going to a job interview. Just like anything else, writing has different expressions. Writing is a form of communication; the person is writing to inform, persuade, describe, or tell a story. There are four main types of writing styles, expository, persuasive, descriptive, and narrative. We then choose what we want to read according to our interest in each category. Let’s look at expository writing. Expository writing is usually developed around one topic and is used to describe or inform you†¦show more content†¦Its name might as well give it away. Think of a closing argument in a court case being presented to a jury. Each party’s counsel is presenting a persuasive writing in the form of a speech. In this type of writing the writer uses choice words in a cohesive manner in order to â€Å"sway† or persuade the reader. You will most commonly come across this type of writing in advertisement. With that being said, persuasive writing is all around us. This type of communication may consist of the writer’s opinions, but the best form also includes facts to back up his or her statements. With attempts to get consumers to purchase specific products, we see persuasive writings all around us in today’s world. â€Å"The battlefield had a cold malevolent air to it, the wind howling past you in every which way, as if trying to express its own confusion at the sudden seize-fire. I, myself, was confused. One minute the bullets were raining holy hell down on us in a never-ending bombardment, and the next, nothing.† An anonymous soldier gives detailed picture of a battlefield scene. Descriptive writing, often used to portray a vivid, detailed experience, person, place, or thing, is third of the writing styles. This style of writing requires strong observation skills to convey the writer’s point of view. In personal stories, you tend to see a lot of descriptive writing because it’s the writer’s story. He or she was there and can give several small

Audio Assets Definition - 1490 Words

What are Assets? â€Å"Assets are sometimes defined as resources or things of value that are owned by a company.† †¢ (1) Audio Audio is sound that is within the acoustic range which is available to humans. An Audio Frequency (AF) is an electrical alternating current within the 20 to 20,000 hertz (cycles per second) range which can be used to produce acoustic sound. In computers, audio is the sound system that comes with or can be added to a computer. An audio card contains a special built-in processor and memory for processing audio files and sending them to speakers in the computer. Audio files are records of sound that has been captured and can be played back. Sound is a succession of naturally analog signals which are converted to digital†¦show more content†¦There is also no compression involved. The digital recording is a close-to-exact representation of the analog sound. PCM is most commonly used in CD’s and DVD’s. It has a subtype called Linear Pulse-Code Modulation, where samples are taken at linear intervals. LCPM is the most common form of PCM, which is why the two terms are almost interchangeable. †¢ WAV WAV is also known as Waveform Audio File Format. It was developed by Microsoft and IBM back in 1991. Lots of people seem to assume that WAV files are uncompressed audio files, but that’s not always true. WAV is actually just a Windows container for audio formats. This means that a WAV file can contain compressed audio, but it’s not usually used for that. A lot of WAV files contain uncompressed audio in PCM format. The WAV file is just a â€Å"wrapper† for the PCM encoding, which therefore makes it a lot more suitable for use on Windows systems. However, Mac systems can usually open WAV files without any issues. †¢ AIFF AIFF stands for Audio Interchange File Format. Alike Microsoft and IBM developed WAV for Windows; AIFF is a format that was developed by Apple specifically for Mac systems back in 1988. Also similar to WAV files, AIFF files can also contain multiple kinds of audio. For example, there is a compressed version called AIFF-C and another version called Apple Loops which is used byShow MoreRelatedApplication Of Multimedia Data Mining1282 Words   |  6 Pagesand then summarizing tall the audio, video or audiovisual information that is captured from a particular area such as battlefields, retail stores, theaters, malls, shopping complex, parking lots, workshops, offices, homes etc. Usually Surveillance is associated with intelligence, security and law enforcement whose major use is in the military, police and also a few private companies that provide security services. Surveillance mainly helps protect a company’s assets by monitoring their employeesRead MoreSony Case Study - Resour ces, Capabilities and Core Competencies1544 Words   |  7 Pages2007). Sony’s numerous tangible and intangible resources help to determine its distinctive competency, thus leading to maintaining a competitive advantage. When identifying Sony’s resources, both its tangible and intangible assets are included. â€Å"Tangible resources include assets that are financial in nature, or have physical properties† (Hill et al, 2007). In 2007, Sony recorded a sales and operating cash flow of $70,303 million, an increase of 10.5 percent from 2006 (Sony United, 2007), as part ofRead MoreThe Ethical Dilemmas of Collecting Data and the Consequential Revision of Commodities, Culture and the Politics of Representations Definitions 1751 Words   |  7 Pagesamounts of data collected through various forms into large data systems. Ed Dumbill (2012) claims the input data is collected through systems such as â€Å"chatter from social networks, web server logs, traffic flow sensors, satellite imagery, broadcast audio streams, banking transactions, MP3s of rock music, the content of web pages, scans of government documents, GPS trails, telemetry from automobiles, financial market data, the list goes on†. The data is then stored within large data systems that areRead MoreWhy I Think Some Six Topics Are Most Important For Supertraining It1651 Words   |  7 Pagesbe on top of their game in regards to emerging technologies. Emerging technologies like cloud computing ,utility computing ,visualization , software as a service and also mobile computing have been used by different companies to expand technology assets simply and easily ( Module 2 ,Notes) Further to the task companies are now using big data to analyze trends, reveal patterns in regards to human behaviors. Use of big data can be awfully useful to a company like SuperTraining IT because that willRead MoreThe Banking Sector1658 Words   |  7 Pagestables and a bank DEFINITION Desedese definition of a bank varies. Under English common law (English common section), bank on the business of a person who is a banker (banker), which is specified as follows: [4] Conducting current accounts for his customers Paying checks drawn on him, and Collecting checks for his customers money. Banker individuals, the congregation / group, which may not be the banker is a corporation, it is the business of banking . Although this definition seems circular, butRead MoreExplain Different Types of Business Information, Their Sources and Purposes1711 Words   |  7 Pagesalways possible for Drayton Manor to meet in person because with the constraints of time and budgets in business. Written information Writing is the use of physical symbols to represent words. Words are the sounds that make up speech. This definition can be broadened to include other forms of physical representation, such as diagrams, graphs and charts. Written communication is when sending documents, such as email or business letter to an individual. The advantage of using written informationRead MoreInformation Technology : One Of The Information System In Bangladesh999 Words   |  4 PagesDVD containing books, videos and audios in its database (Library I North South University n.d.). To make the library fully automated, RFID system is a must. By using RFID system, the user can issue and return books using self-check and book-drop. The authority of the company can track books and other inventories by using RFID. The report will focus on the use of RFID technology in NSU Library and its impact on the library management. 2.0 RFID Technology Definition 1. Radio Frequency IdentificationRead MoreOrganizational And Hr Management: Best Buy Case Study Essay1406 Words   |  6 PagesDick Schulze, Founder and Chairman, Brad Anderson, Vice Chairman and CEO, Al Lenzmeier, President and COO, and Darren Jackson, Executive Vice President of Finance and CFO. Chairman Dick Schulze founded Best Buy in 1966 with the Sound of Music, an audio component systems store in St. Paul, Minn. In 1973, Vice Chairman and CEO Brad Anderson joined Sound of Music as a salesperson. The company quickly expanded into video products and computers, was renamed Best Buy in 1983, and became a public companyRead MoreWhat Is Intellectual Property?1338 Words   |  5 Pagessymbols, artwork, writings, and other creations. It also refers to digital media, such as audio and video clips that can be accessible and downloaded online. (Funston A, 2014) Protecting and managing the IP assets is critical when establishing a product or service in the market and is often the difference between a successful or failing business. The following list identifies IP and other intangible assets that may be associated with a business: †¢ Patents and trade marks †¢ Domain names †¢ CopyrightRead MoreThe Evolution Of Information Management Systems1147 Words   |  5 Pagesscience. Traditionally any information management system has been defined as the collection and management of information from one or more sources and information dissemination to relevant stakeholders. However, the message that is missing in this definition is that ‘the quality of information system determines the outcome of the information even before data collection’. A poor information system would drive employees to take decisions and form opinions based on assumptions rather than substance. There

Childhood Studies Child Development

Question: Discuss about the Childhood Studiesfor Child Development. Answer: Introduction Archives are materials found in libraries or preserved content talking about different themes in the ancient times. There are different archives talking about the theme of childhood and the society that can significantly be used to compare with the childhood and society in the current age. The contemporary images of children that have been on advertisements and in televisions and films have been on the concepts of childhood in ways suggesting the specific relationships in the past. This paper highlights on two archives that reflect on the theme of Childhood and Society, reflecting upon the same theme in the current day. Understanding Childhood: an Introduction to Some Key Themes and Issues According to the article, Major historical studies have been a good source of the concepts regarding kids and childhood in the ancient times and in the current age. Most of the cases regarding the contemporary research on childhood are associated historical perspectives that has been elucidating and informing the present (Andersen, Taylor Logio, 2014). There issues of the western anxieties regarding kids in the current media time that can be explored by the resource history. The historical techniques from the archives are a reflection that childhood was re-conceptualized in the in the periods between the 19th century and the in the start of the WW1 (Mayne Howitt, 2015). Children are always a sign of innocence, purity and natural goodness that needs that is usually corrupted following the contact with the outside world. In another view, children are placed close to God following their spirituality that also places them closer to nature and all good things. Studies have been proclaim ing the need to protect children and their purity respected so they can be able to express themselves freely and creatively (Alsaud, 2015). The ideas about the children in England by the William Wordsworth have been to the notion that the child is the source of man. Major historical researchers have also been out suggesting that the childhood provides different sites for thinking about the self and locating the selfhood which is a means of developing and nurturing human inner parts (Murphy, 2013). Is Modern Society Ruining Childhood? According to the article, if a carefree childhood is considered a goal, then the western will be considered a failure and many people have suggested that the media is not assisting. The article notes that according to a trio of surveys, kids are more worried about the modern issues and they fear things that were never in any contextual youngsters vocabularies many years ago (Robert, 2009). The many incidences that children go through in the harsh reality of life shape their lives in ways that might interfere with their potential successful adulthood. Children have been exposed to various cruelties of the world including the early work and hardship, dangerous scenes of shooting on the streets and the cruelty of other natures. However, there have been various initiatives that have been dedicated to take the lives of the children from the streets and from the cruel realities of the world, nurture these youngsters and give them better adulthood. Various children centers and childrens hom es have been established to salvage the kids from the deadly exposures of the world and from the cruel scenarios on the streets (Hartas, 2011). The article mentions that the well-being of the children should be of top concern of a society and a god measure is in the question how safe do children feel and how happy and fulfilled do they feel? The article mentions that it is a surprise that many children in the current world are worried about their parents divorcing, a thing that was never in the past childhood. The latter has been considered to display the fact that the children today are the most affected victims in the difficulties in marriages today (Gutman, 2008). Link Between the Articles Both articles bring up the picture demonstrating the concerns with poor living and ill health that has been producing critical transitions in the financial and sentimental value of the kids (Desai, 2010). Within a short period, the position of the stable children has shifted from the one that supplements the wages of the families to that of the relatively passive member of the family in the economic terms that needed to be secured from the adult world suppressed by work and hardship (Bukatko Daehler, 2012). According to a contemporary US-based study elaborating the latter theme, it indicates that the contribution of the children to the families in the western contexts has been rendered economically worthless and also seen as emotionally priceless. A study by Zeliterz (1985) suggested that the value of children is hosted ion the abilities to construct meaning and fulfilling the life of their parents. According to the archives, bringing the nature of specialty in the context of children comes along with the need for cultural products and practices that have been setting apart from the adults. However, the literature on children has been rendered an unreliable source of the understanding of childhood. The literature on children has been creating a version of childhood that can be defined and fought over (Tomlinson, 2013). Most of the earliest books for the children were meant for the middle class and carried strong dyadic purposes that gave children the moral and religious education. In the recent ages, the writers on various articles on children have been supportive of the children creating alliances with children against the adults. The potency of the literature regarding the lies in the residual image of the childhood left behind, the decent world presumed to be safe and a wonderful world of actions (Herna?ndez-Campoy Conde-Silvestre, 2012). Conclusion In conclusion, it is evident that the contemporary images of children that have been on advertisements and in televisions and films have been on the concepts of childhood in ways suggesting the specific relationships in the past. It is never too late give assist and to salvage the youngsters the opportunity of a better childhood and brighter future. It agreeable with the studies proclaiming the need to protect children and their purity respected so they can be able to express themselves freely and creatively. Many studies have also proven the fact that many agencies have been established to secure better adulthoods for children. References Andersen, M. L., Taylor, H. F., Logio, K. A. (2014). Sociology: The essentials. Austria: wadsworth Alsaud, FF 2015, 'Children's Rights: Syrian Refugee Camps...Childhood Underfire [article]', Journal Of Politics And Law, 3, p. 228, HeinOnline, EBSCOhost, viewed 10 April 2017. Bukatko, D., Daehler, M. W. (2012). Child development: A thematic approach. Belmont, CA: Wadsworth. Desai, M 2010, A Rights-Based Preventative Approach For Psychosocial Well-Being In Childhood, Dordrecht: Springer, Discovery eBooks, EBSCOhost, viewed 10 April 2017. Gutman, M. (2008). Designing modern childhoods: History, space, and the material culture of children. New Brunswick, N.J. [u.a.: Rutgers Univ. Press. Herna?ndez-Campoy, J. M., Conde-Silvestre, J. C. (2012). The Handbook of Historical Sociolinguistics. New York, NY: John Wiley Sons. Hartas, D 2011, The Right To Childhoods : Critical Perspectives On Rights, Difference And Knowledge In A Transient World, New York, New York: Continuum, Discovery eBooks, EBSCOhost, viewed 10 April 2017. Murphy, A. J. (2013). Kids and kingdom: The precarious presence of children in the Synoptic Gospels. Mayne, F, Howitt, C 2015, 'How far have we come in respecting young children in our research? A meta-analysis of reported early childhood research practice from 2009 to 2012', Australasian Journal Of Early Childhood, 4, p. 30, Academic OneFile, EBSCOhost, viewed 10 April 2017. Tomlinson, P, Welch, S, Jones, P, Moss, D 2013, Childhood : Services And Provision For Children, London: Routledge, Discovery eBooks, EBSCOhost, viewed 10 April 2017.

Auditing and Assurance Flame Ltd

Question: Discuss about the Auditing and Assurance for Flame Ltd. Answer: Introduction As being a senior Auditor in EA partners, the firm is going forward to take a new client, Flames Ltd which is supermarket in Australia for compiling a risk assessment report as portion of initial stage for the preparation and auditing plan. The Auditor will be analyzing inherent risk of the new company. For assessment of the assessment will be done by looking to the information which will be released by the media through newspaper, news, and industry magazine as well as academic information. Further, the appropriate standard needs to need to be applied for the reference. After the assessment of the risk, a suitable control has to be suggested which will be mitigating the impact of that risk on the firm. Overview of the Company The company selected for explaining the inherent risk of the company is Flames Ltd. Flames limited is renowned retail groceries Supermarket of Australia, with headquartered in New Jercy. Flames Ltd. is basically dealing in Selling packaged foods, vegetables, fruit, meat, etc. But moving forward for the expansion DVDs, Magazines, Stationery hotel services as well as petrol sectors. Currently, it is running its store to more than 200 stores all over the Australia. Some of the Supermarkets are trading as Safeway' Shop in Victoria, which is including- 3 stores in Suburbs 4 area in the rural area. Flame is providing a opportunity to many of the people in the New Jercy. Customers of the Flames are giving a very good response to the shop. Flame is also moving forward for supplying the merchandise products in the budget of the customer. Further Flames is planning to expand its business all over the Australia and meeting to the High of success. Flame is one of the fastest growing retail compa ny in the field of the retail supermarket. Risk Assessment For doing the risk assessment of the company specifically, inherent risk needs to be considered. Therefore there will be evaluation of risk through material misstatement on the financial statements, which will be given by the client. A very important factor which will be increasing the inherent risk is the external factor and environment. By the annual report with ending June 2015 and half yearly report ending January 2016, here are some inherent risk which is recognized: Sale Revenue The Australian economy is growing at an increasing rate which is surely affecting the sale of the retail stores. The competitors in the market are too affecting the position of Flames Ltd. Due to this reason, there is some inherent risk in which some of the special audit consideration is required. The company also got 700 m $ from the sale of assets and property which is another source of income for the company. The revenues have increased by 2.03% as compared to the previous. It is because of the time during the festive season when the demand for food, beverages, and liquors are high (Hsu,2013). Inventory Further looking to the factor of the inventory flames Ltd has huge inventories. From the report, it is seen that the inventories are increasing form previous to the current year (van Kruidhof, 2013). The comparison is made with the inventories of the last two years which are showing increase in the inventory turnover ratio with 13.56 in the 2016 and 12.33 in 2015. Accounts Receivables looking to the receivable it is seen that with the increase in the sales revenue there is decrease in the accounts receivables. This is depicting the efficiency in the process of collecting the debt also due to some other reason. In the report released by the Moody's Investor services at 26 August 2015 (CRC 2015) has rated Flames Ltd in the Standards Poor which has increased from BB+ to A. So there was special consideration made to the accounts receivables people (Li,2014). Borrowings Looking to the factor of the borrowing it is observed the all the borrowing have been capitalized. Moreover, the (Australian Accounting Standards) AAS 34 says that it is necessary to capitalize the cost of borrowing only when if the acquisition are attributable directly, production and construction of assets which are qualifying. The borrowing cost is identified as cost during the period in which it is occurring. There has been increase in the borrowing form 1645 $ million to 2000 $ million in 2016. The company has increased the amount of debt with 17% in the current year which shows that risk of the business has increased. There huge chance of risk of the Flame Ltd. which may capitalize the borrowing expense which will have recorded as expense. The company will be getting to exposure of the high-interest risk because it is going to borrow at variable and fixed interest rates (Covello Merkhoher,2013) Liquidity risk Looking towards the current ratio and quick ratio, it shows a huge variation and changes. The current ratio has decreased, and there is increase in the quick ratio. This shows that company can meet the cash require of the company in some of the point. The company has sufficient amount of cash to meets the operation of the company. The company id more looking forward to delivering cash requirement for the bank. Effects of change in the foreign currency Flames Ltd is delivering its operation not only domestically but also internationally. So there is involvement of the foreign currency. Effect of it has been shown in the income statement of the company. But due to the inflation company is suffering from the huge loss in doing the transaction globally (Shariff Zaini,2013). Other Financial Liability The other financial liability of the company has increased for the current year. As well as in respect of paying other liabilities financial liabilities it has increased by 93% from the earlier year. There has been increase in 5.45% current liability which is not showing a positive signal to the companys position (Simunic et al., 2016). Conclusion After doing the complete analysis of the company's position in respect of the inherent risk, it can be concluded that most of the risk of the company lies in the current ratio, other financial liability, and risk in the investment of the foreign exchange. The inherent risk of that factor cannot be changed, so to minimize the risk, there need to be taken care for some of the factors. With a view to minimizing the risk, there have to be some steps taken, and this can be done while doing the process of audit some factors needs to be kept in mind: There sale revenue should be recorded correctly, after doing a proper verification of the vouchers, specially the invoices of the peak and festive season. This will help in maintaining the proper store of the account. In the case of the inventory, a proper security should be maintained, so that there are no chances of the inventory getting stoles or any employee doing fraud. The receivable of the Fame should be checked time to time and collection period of the receivable should be increased so that, there is no such due present in the collection of the debtors. Similarly, in the case of the borrowing, a proper checking needs to be done whether the classification of the borrowing has been placed in the correct group while maintaining the balance sheet of the company, as this is the ultimate place where the position of the company is reflected. Finally, come the point of the liquidity risk and investment form then foreign currency. So company can take step of adopting the process of hedging to minimize the risk which will be occurring from the difference in the value of currency. Further, the liquidity risk should be taken into consideration with increasing in the assets. Reference List Covello, V. T., Merkhoher, M. W. (2013).Risk assessment methods: approaches for assessing health and environmental risks. Springer Science Business Media. Hsu, H. C. (2013). Using MSN Money To Perform Financial Ratio Analysis.Journal of College Teaching Learning (TLC),7(9). Li, W. (2014).Risk assessment of power systems: models, methods, and applications. John Wiley Sons. Shariff, A. M., Zaini, D. (2013). Inherent risk assessment methodology in preliminary design stage: a case study for toxic release.Journal of Loss Prevention in the Process Industries,26(4), 605-613. Simunic,D. A., Ye, M., Zhang, P. (2016). The joint effects of multiple legal system characteristics on auditing standards and auditor behavior.Contemporary Accounting Research. van den End, J. W., Kruidhof, M. (2013). Modelling the liquidity ratio as macroprudential instrument.Journal of Banking Regulation,14(2), 91-106.