Animal Farm Essaytechniques free essay sample

Orwell accepts that socialism is hazardous to general society and is a type of oppressing the number of inhabitants in a free country. So as to communicate his mentalities towards Russia’s political framework Orwell composed the content animal homestead as a sarcastic purposeful anecdote, and used story components, for example, Plot and Themes to convey his ethical, which evokes his perspectives, or sentiments towards socialism. So as to expand the intended interest group of the content and in this way further bring issues to light Orwell composed animal ranch as a sarcastic novel. The impact of this choice was that the novel charmed its crowd and in spite of a more prominent importance, while still reasonable by the more youthful masses. An ironical purposeful anecdote is a book that criticizes parts of something while using emblematic characters or references. A model legitimately from the content itself is Orwell’s depiction of Soviet Russia’s political pioneers Stalin and Trotsky. We will compose a custom article test on Animal Farm Essaytechniques or on the other hand any comparable point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page In the content Orwell depicts these men as pigs, which are regularly connected with eagerness and narrow-mindedness. Such narrow-mindedness happened with Russia’s political pioneers, who persecuted the populace and carried on with the high life while their kin endured. This thought of ravenousness in political pioneers is additionally fortified by the movement of the characters through the plot. As referenced before, being a moral story Animal ranch emblematically references the two individuals just as occasions. The occasions, or real plot of animal ranch was planned to reflect the occasions of the Russian transformation, but depicting them in a fitting way. As the plot unfurls, and the characters create we start to see through occasions the avarice, and moderate class delineation that outcomes. We start to see as Orwell expects, that under the socialist framework cap animal ranch accept after the upset; that when equaling parties are pursued out, and just a single ideological group stays, a free country gradually changes into one of persecution under an extremist head. These occasions demonstration to evoke the possibility of socialism being perilous to the opportunity of society and the overall population, which were for all intents and purposes oppressed by their pioneers and attempted to death for the sole advantage of their pioneers. Another technique for correspondence utilized by Orwell to show his demeanor towards Soviet Russia’s political framework is topics. Orwell utilizes the topics of voracity and the control of society through purposeful publicity to show the negative impacts of a socialist government. In Animal Farm, the ravenousness of the pigs makes them subjugate their kindred animals using a predictable barrage of promulgation which actually indoctrinates the animals into accepting they are working for themselves as opposed to their dictator chiefs. This mirrors socialist Russia in the forties where promulgation and even religion were utilized to control the populace and cause them to accept that they were all attempting to profit themselves, when in all actuality this was not the situation. George Orwell’s blend of these equal occasions in the plot with genuine occasions in socialist Russia, and utilization of topics to fortify his thoughts contained inside his sarcastic moral story, act to inspire the possibility that socialism itself. Regardless of whether it be in Russia or somewhere else, it is dangerous on the lives of the whole working populace of the country, and despite the fact that fairness is advanced, ravenousness devours the pioneers. This outcomes in outrageous class separation, which prompts a general public by which the populace is practically dormant and where are for the most part working to assist the political pioneers.

Scam free essay sample

The Ketan Parekh Scam The Crash that Shook the Nation The 176-point1 Sensex2 crash on March 1, 2001 came as a significant stun for the Government of India, the securities exchanges and the financial specialists the same. All the more in this way, as the Union financial plan postponed every day sooner had been acclaimed for its development activities and had incited a 177-point increment in the Sensex. This abrupt accident in the financial exchanges provoked the Securities Exchange Board of India (SEBI) to dispatch prompt examinations concerning the unpredictability of securities exchanges. SEBI additionally chose to examine the books of a few dealers who were associated with setting off the accident. Then, the Reserve Bank of India (RBI) requested a few banks to outfit information identified with their capital market presentation. This was after media reports showed up with respect to a private part bank3 having surpassed its prudential standards of capital introduction, in this way adding to the securities exchange instability. The frenzy run on the bourses proceeded and the Bombay Stock Exchange (BSE) President Anand Rathis (Rathi) renunciation added to the defeat. Rathi needed to leave following charges that he had utilized some favored data, which added to the accident. The trick shook the financial specialists trust in the general working of the securities exchanges. Before the finish of March 2001, in any event eight individuals were accounted for to have ended it all and many speculators were headed to the verge of chapter 11. 1 A difference in Re. 1 in the cost of an offer when one talks about an offer rising or falling by such huge numbers of focuses. In securities exchange files, in any case, a point is one unit of the composite weighted normal on advertise capitalization of rupee esteems. 2 A financial exchange record demonstrating weighted normal of 30 contents, otherwise called the BSE Sensitive Index. The day by day shutting figure of this record comprehensively mirrors the presentation of the capital markets. 3 It was affirmed that Global Trust Bank surpassed its Capital market introduction. The trick opened up the discussion over banks subsidizing capital market tasks and loaning assets against insurance security. It additionally brought up issues about the legitimacy of double control of co-employable banks4. (Investigators called attention to that RBI was examining the records once in two years, which made sufficient extension for infringement of rules. ) The main capture in the trick was of the prominent bull5, Ketan Parekh (KP), on March 30, 2001, by the Central Bureau of Investigation (CBI). Before long, reports proliferated with respect to how KP had without any help caused probably the greatest trick throughout the entire existence of Indian money related markets. He was accused of swindling Bank of India (BoI) of about $30 million among different charges. KPs capture was trailed by one more frenzy run on the bourses and the Sensex fell by 147. At this point, the trick had become the discussion of the country, with concentrated media inclusion and uncommon open objection. The Man Who Triggered the Crash KP was a sanctioned bookkeeper by calling and used to deal with a privately-owned company, NH Securities began by his dad. Known for keeping up a position of safety, KPs just questionable distinguishing strength was in 1992, when he was denounced in the stock trade scam6. He was known as the Bombay Bull and had associations with 4 Co-employable banks are under the double control of RBI and the Registrar of Co-usable Societies. The RBI directs banking capacities while the recorder takes care of the administrative and regulatory capacities. 5 A speculator who expects share costs to go up and subsequently gets them. 6 When the loan costs were liberated in mid-1989, it made the cost of the two securities and cash progressively unpredictable, and expanded the connection between the protections and currency markets. With cost unpredictability and expanded volumes, protections broking turned into a productive movement. The rising volumes were financed by banks through bank receipts (BR is a report given by a bank recognizing that it has offered certain administration protections to a gathering and got installment). The trick became exposed when RBI requested that the SBI show the bank receipts, and it was discovered that Rs 6. 22 billion not been accommodated and was untraceable. The cash engaged with the trick was in the long run found out to be well over Rs 30 billion. ovie stars, legislators and in any event, driving global business people like Australian media big shot Kerry Packer, who joined forces KP in KPV Ventures, a $250 million funding reserve that put for the most part in new economy organizations. Throughout the years, KP manufactured a system of organizations, for the most part in Mumbai, engaged with securities exchange tasks. The ascent of ICE (Information, Communications, and Ent ertainment) stocks everywhere throughout the world in mid 1999 prompted an ascent of the Indian securities exchanges too. The dotcom boom7 added to the Bull Run8 drove by an upward pattern in the NASDAQ9. The organizations where KP held stakes included Amitabh Bachchan Corporation Limited (ABCL), Mukta Arts, Tips and Pritish Nandy Communications. He likewise had stakes in HFCL, Global Telesystems (Global), Zee Telefilms, Crest Communications, and PentaMedia Graphics KP chose these organizations for venture with assistance from his examination group, which recorded high development organizations with a little capital base. As per media reports, KP exploited low liquidity in these stocks, which in the long run came to be known as the K-10 stocks. The offers were held through KPs organization, Triumph International. In July 1999, he held around 1. million offers in Global. KP controlled around 16% of Globals coasting stock, 25% of Aftek Infosys, and 15% each in Zee and HFCL. The light securities exchanges from January to July 1999 helped the K-10 stocks increment in esteem significantly 7 The web based business upheaval had prompted a gigantic upsurge in the estimation of innovation stoc ks over the globe, particularly Internet adventures. This came to be known as the dotcom blast. 8 A bull run is an upturn in the financial exchanges brought about by the ascent in the cost of offers, continued by purchasing weight of real speculators or updates on good monetary development, decontrol and political turns of events. The National Association of Securities Dealers Automated Quotation System (NASDAQ) is a US-based stock trade, which involves to a great extent of innovation stocks. Begun in 1971, NASDAQ is the primary screen-based, floor less exchanging framework and the second biggest financial exchange in the US. (Allude Exhibit I for BSE Index developments). HFCL took off by 57% while Global expanded by 200%. Subsequently, agents and store administrators began putting vigorously in K-10 stocks. Common finances like Alliance Capital, ICICI Prudential Fund and UTI likewise put resources into K-10 stocks, and saw their net resource esteem taking off. By January 2000, K-10 stocks consistently highlighted in the main five exchanged stocks the trades (Refer Exhibit II at the cost developments of K-10 stocks). HFCLs exchanged volumes shot up from 80,000 to 1,047,000 offers. Globals all out exchanged worth the Sensex was Rs 51. 8 billion10. As such immense measures of cash were being siphoned into the business sectors, it got extreme for KP to control the developments of the scrips. Additionally, it was accounted for that the volumes outgrew him to deal with. Investigators and controllers considered how KP had figured out how to purchase such huge stakes. The Factors that Helped the Man As per advertise sources, however KP was a fruitful intermediary, he didn't have the cash to purchase huge stakes. As per a report11, 12 lakh portions of Global in July 1999 would have cost KP around Rs 200 million. The stake in Aftek Infosys would have cost him Rs 50 million, while the Zee and HFCL stakes would have cost Rs 250 million each. Investigators guaranteed that KP acquired from different organizations and banks for this reason. His financing techniques were genuinely basic. He purchased shares when they were exchanging at low costs and saw the costs go up in the buyer advertise while persistently exchanging. At the point when the cost was sufficiently high, he 10 11 In September 2002, Rs 48 equalled 1 US $. Businessworld, 16 April, 2001. vowed the offers with banks as guarantee for reserves. He likewise obtained from organizations like HFCL. This couldn't have been conceivable out without the association of banks. A little Ahmedabad-based bank, Madhavapura Mercantile Cooperative Bank (MMCB) was KPs principle partner in the trick. KP and his partners began tapping the MMCB for assets in mid 2000. In December 2000, when KP confronted liquidity issues in settlements he utilized MMCB in two unique manners. First was the compensation order12 course, wherein KP gave checks attracted on BoI to MMCB, against which MMCB gave pay orders. The compensation orders were limited at BoI. It was claimed that MMCB gave assets to KP without legitimate guarantee security and even crossed its capital market introduction limits. According to a RBI assessment report, MMCBs credits to financial exchanges were around Rs 10 billion of which over Rs 8 billion were loaned to KP and his organizations. The subsequent course was getting from a MMCB branch at Mandvi (Mumbai), where various organizations possessed by KP and his partners had accounts. KP utilized around 16 such records, either legitimately or through other agent firms, to acquire reserves. Aside from direct borrowings by KP-claimed account organizations, a couple of intermediaries were likewise accepted to have taken credits for his sake. It was affirmed that Madhur Capital, an organization run by Vinit Parikh, the child of MMCB Chairman Ramesh Parikh, had followed up in the interest of KP to obtain reserves. KP purportedly utilized his BoI records to limit 248 compensation orders worth about Rs 24 billion among January and March 2001. BoIs misfortunes in the end added up to well above Rs 1. billion. 12 A bank gives a compensation request after unmistakably the clients account has adequate assets. The MMCB pay request issue hit a few open segment banks hard. These included huge names, for example, the State Bank of India, Bank of India and the Punjab National Bank, every one of whom lost enormous sums in the trick. It was additionally affirmed that Global Trust Ba nk (GTB) gave advances to KP and its presentation to the capital markets was over as far as possible. As indicated by media reports, KP a

REX at Simmons Hall 2015

REX at Simmons Hall 2015 As Vincent mentioned, the MIT Class of 2019 freshmen are currently out and about enjoying their first week orientation at MIT. During Orientation, freshmen learn about academic requirements and extracurricular clubs and activities. They also learn about the resources available to them for help and support throughout the year like MIT Together, MIT Mental Health, and Student Support Services. We have events on diversity, what it means to be an MIT student, and how to find support and push through hard times. We even have a play put on by students to provide useful information about topics like sexual assault and alcohol. Lastly, the freshmen are placed into groups, each with an orientation leader, to be their guide for the week for any questions and concerns they may have about navigating their first year at MIT. This year Im excited to be an orientation leader for a group of twelve freshmen (GO Purple 48! You know who you are) and will be sharing with them the many things Ive learned at my time at MIT. Alongside Orientation is REX (Residence Exploration), where dorms across campus put on many unique and interesting events to give freshmen more chances to experience a dorms culture and style before choosing a permanent residence for the year. Some events even become iconic and famous, like the East vs West Water War on Tuesday or East Campus yearly courtyard build project. This year, they built another wooden roller coaster, but this one is much more special than last years (you might hear about it in the news). Simmons is hard at work as well, preparing for the Water War and for the Top of the Sponge roofdeck party. Its funny to think how I was attending these events with my friends as a freshman and now, as a junior, were the ones running these events for the new freshmen. Heres the REX schedule for the events my friends back at Simmons have worked hard to make: Sunday, August 30th   Cardboard Fort Building Go back to being a little kid and help us build a giant cardboard fort in the Mailbox Lounge. Well be working on the construction all day and night so come along whenever to help out! 3:00 PM 1:00 AM Board Games and Ice Cream Meet some of your new classmates through friendly competition! There will be games and more ice cream sandwiches than youve ever seen before. Meet us in our dining hall. 9:00 PM 1:00 AM  Monday, August 31st Getting out of Bed is Hard But pancakes make it easier! Come down and help us empirically prove that. 8:00 AM 11:00 AM Massive Build-Fest Help Simmons Hall prepare for the water war by building a giant Trojan Duck (yes it is exactly what it sounds like: a GIANT rolling wooding duck)! This offensive weapon will be armed with many waterballoons and spirited pre-frosh as West campus rides to victory in the Water War. Even a T-Rex would cower in fear. All Day Shield Painting and Flag Making Feeling like an artistic knight? Prepare to claim victory for West Campus in the Water War by painting your battle shield or making flags! 1:00 PM 3:00 PM Inverse Curling Turn curling on its head and roll some blocks of ice down the hall! because its not the ice age anymore. 4:00 PM 5:00 PM Sponge Scavenger Hunt: REX Edition Make your way through the most puzzling of MIT’s dorms on the path to become the first team to find the hidden Coin! This hunt is an exciting, fast-paced combination of math, shape, and word puzzles set within the challenge of finding clues scattered throughout Simmons Hall. To compete, arrive close to the start time (7:30 PM), as a limited number of teams will be able to participate. See you there! 7:30 PM 9:00 PM Simmons Puzzle Hunt A puzzle hunt made by MIT students for MIT students. Drop in at any time and solve a few puzzles, or stay as long as it takes to get to the end! 9:00 PM 3:00 AM Top of the Sponge Raise the roof /on/ the roof of Simmons Hall! Party it up as you break it down with new friends against the backdrop of the MIT campus and Boston skyline. Snap up hors doeuvres and light up the night with glowsticks, everyones favorite [non-toxic] luminescent chemicals. This will truly be the pinnacle of parties. 10:00 PM 1:00 AM Simmons Sleepover Soireé Come hangout with us as we do super awesome nail art, consume impressive amounts of junk food, and watch chick flicks! 11:59 PM 2:00 AM  Tuesday, September 1st Mystery Breakfast There will be food, breakfast food. We have not been authorized by our research staff to say more at this time. 8:00 AM 11:00 AM Water War Prep Help Simmons prepare for the Water War in front of the large steps in front of Simmons. 2:30 PM 5:45 PM Salad and Henna Sick of eating burgers and hot dogs? Embrace your inner brontosaurus or triceratops by munching on some salad! We also have Henna! 3:00 PM 5:00 PM FOR THE GLORY OF THE MOTHERSPONGE! COME ONE, COME ALL, AND MARCH FOR THE GLORY OF THE MOTHERSPONGE! (to the water war that is, trojan duck included) 5:30 PM 5:45 PM The Consolidation Dinner Celebrate the heroes! Mourn the fallen! Win or lose, lets eat! 6:00 PM 7:30 PM SIMFEST!: Scooter Hockey Roll around on scooters in Simmons dining and act like you are in 4th grade again! Score goals! Claim everlasting glory! 7:00 PM 9:00 PM SIMFEST!: Powerpoint Karaoke We prepared the slides, and you wont be prepared (This event will occur in the first half of SimFEST) 7:00 PM 9:00 PM SIMFEST!: Resistance Sad that you died on the first night in Mafia? Play Resistance! 7:00 PM 9:00 PM SIMFEST!: Minute To Win It Mini games + 60 seconds on the clock. Do you have what it takes? 7:00 PM 9:00 PM SIMFEST!: MAFIA! A party game of scumhunting, deceit, and villainy! 7:00 PM 9:00 PM SIMFEST!: Mahjong Tilemasters Vanquish your opponents in MAHJONG, the 4-player tile game of skill, luck, and fun, to become a Tilemaster! 7:00 PM 9:00 PM SIMFEST!: Henna Tattoos Your first day of college? Get a tattoo! A temporary one of course â€" but your folks dont have to know that. 7:00 PM 9:00 PM SIMFEST!: Gatas After Dinner fast-paced pool table game. Come and join! 7:00 PM 9:00 PM SIMFEST!: Emboss like a Boss Basic introduction to the magical Simmons Craftroom (magical wardrobe not required) 7:00 PM 9:00 PM SIMFEST!: Dinos, Dramatic Music, and DIY Ice Cream Take a break from hunting dinos to feast on frozen dairy, handcrafted by you. 7:00 PM 9:00 PM SIMFEST! Decorating Rainbow Cookies Come make cookie art and feed it to the dinosaurs! Or decorate two and feed yourself as well. Masterpieces will be eaten. 7:00 PM 9:00 PM SIMFEST!: Card Games Cards Against Humanity, Mao, President, BS, Go Fish, Egyptian Ratscrew, UNO. Come play some quirky card games! If you have one we haven’t heard of, just tell us the rules. 7:00 PM 9:00 PM SIMFEST!: Cupcake roulette Mayonnaise or marmalade? Wasabi or walnut? What will you get in your mystery cupcake? 7:00 PM 9:00 PM SIMFEST!: 2nd Annual Swagfest hunt em down 7:00 PM 9:00 PM SIMFEST!: Battle of the Fakes Forget skill, your goal is to make it look cool. ft. Lip syncing, shakespearean acting, movie swordfighting, etc. (This event will occur in the second half of SimFEST) 7:00 PM 9:00 PM SIMFEST!: Space Team and Screaming play space team and scream. 7:00 PM 9:00 PM SIMFEST!: Water War But this time with ping pong balls, solo cups, and your favorite juice or soda. Come get your daily dose of vitamin while having some fun! (This event will occur in the second half of SimFEST) 7:00 PM 9:00 PM SIMFEST!: How to Microwave Cooking like a real college student! 7:00 PM 9:00 PM Sardines Enjoy reverse hide-and-seek in the architectural wonder which is Simmons Hall. Keep your eyes out for any free-ranging dinosaurs 10:30 PM 11:59 PM Smores Stay by the campfire (read: grill) and tell scary stories or take your smores and go just dont wander too far or the T-Rex will get you! Vegan marshmallows available. 10:30 PM 11:59 PM  Wednesday, September 2nd Breakfast Dinner Theres nothing better than pancakes after a frenzied night of collecting pages or sardines or marshmallow goodness. Join us for more of our wonderful assortment of regular and rainbow pancakes! 8:00 AM 11:00 AM Throwing ALL of the Water Balloons Those folks that didnt help out with REX events we are coming with velociraptors. and lots of squishy water balloons left from the water war. Rawr. 10:00 PM 11:00 PM Post Tagged #REX #Simmons Hall

The Contribution of Patient Case Studies on our...

Although it shares cognitive neuroscience’s roots, cognitive neuropsychology has developed into a discrete discipline. While cognitive neuroscience studies neural organisation of the brain, cognitive neuropsychology concerns itself with the brain’s functional architecture; Coltheart (2010) describes this as a distinction between brain and mind. According to, among others, Coltheart (2002, cited Coltheart, 2010) this makes cognitive neuropsychology a branch of cognitive psychology rather than neuroscience. Patient case studies have played a critical role in developing cognitive neuropsychology into a separate discipline, although data from case studies can support and even progress cognitive neuroscientific findings about neural†¦show more content†¦Initially patients with brain damage were studied with the aim of understanding and treating their disorder. This was the case for Phineas Gage, who developed behavioural changes after a tamping iron passed through his brain in 1848 (Harlow, 1868, cited Jansari, 2010). However, progress in the field of cognitive psychology has enabled the development of complex theoretical models of cognitive function and improved research techniques. Advances in technology have given researchers the tools to view damaged brains before death and compare them to normally functioning, intact brains. As a result, a more challenging aim of cognitive neuropsychology has emerged: understanding and explaining normal cognitive processes. This is achieved b y studying a deficit in cognitive function in a brain-damaged patient and making inferences about intact cognition. For example, Shallice and Warrington’s (1970, cited Hitch, 2010) investigation of patient KF with acquired brain damage showed that he had an impaired auditory digit span but normal intelligence and performance in long-term learning and memory and understanding spoken language. This supported a dissociation between short-term memory and long-term memory initially proposed by Atkinson and Shiffrin (1971, cited Hitch, 2010). Thus a model of the intact memory system is developed or supported, which in turn explains memory deficits in patients with brain damage. Coltheart (2010) lists nine areas of cognitive processing, identifiedShow MoreRelatedCognitive Psychology And Our Understanding Of Human Mind1219 Words   |  5 Pages Pollyanna Patriota de Almeida Evaluate the contribution of cognitive Psychology to our understanding of human mind. Home Essay 2 Introduction The Cognitive psychology is an area of knowledge that study how people are able to understand, learn, remember and think about certain situations in life, that is, to study the mental processes of individuals. The cognitive psychologist s task is to discover laws that establish connections between the behavior and the varietyRead MoreThe Theoretical Approaches Of Psychology1651 Words   |  7 PagesPsychology is the scientific â€Å"study of the mind† (Gross, 2015) and behaviour, which includes the study of humans and animals. There are various approaches in modern psychology. A theoretical approach is a perspective which is someone’s view about human behaviour, there can be many different theories within an approach, however they all piece together the same assumptions. (McLeod, 2007). A theory is an attempt by theorists to try to explain behaviour. Theories are not facts but can be verified byRead More An Evaluation of Case Studies and Their Contribution to Cognitive Neuropsychology as a Discipline2085 Words   |  9 PagesCognitive psychology is the study of the brains internal processes that guide behaviour; to study cognition, psychologists examine case studies of patients with damaged brains that can infer areas, and functions involved in particular processes. Patient studies have provided insights into the processes that take place within our minds, and have enabled psychologists to create models, which can be tested and fractionated. Cognitive neuropsychology has developed from cognitive psychology to becomeRead MoreSocial Anxiety Disorder : Symptoms And Treatments Essay1533 Words   |  7 PagesSocial Anxiety Disorder: Symptoms and Treatments The feeling of anxiety is familiar to all of us and we all experienced some anxiety and fear at least once in our life. Whether that was the first day in a new workplace, the first day in college, or before an important meeting, we felt that we were really anxious and nervous. From the evolutionary perspective, the conservation of fear and anxiety among some species is a good indication that those emotions are highly important for survival. Some peopleRead MoreI Am Looking At Where Psychology As A Discipline1361 Words   |  6 PagesHistory of Psychology In this essay I am looking at where Psychology as a discipline has come from and what affects these early ideas have had on psychology today, Psychology as a whole has stemmed from a number of different areas of study from Physics to Biology, But the first Psychological foundations are rooted in philosophy, which to this day propels psychological inquiry in areas such as language acquisition, consciousness, and even vision among many others. 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He was the first psychologist to make a systematic study of cognitive development. Over the course of his later career in child psychology, he identified four stages of mental development that took into accountRead MoreThe Applications of Psychology1367 Words   |  6 Pagescontinuity between the sciences that study the animal and to study man, aiming at studying their behavior (Barsalou, 2008). Influenced by Pavlov, who believed that acts of life were only reflexes, and Betcherev, interested especially in muscle reflexes, showed that the conditioning plays a vital role in behavioral theory. The principle of conditioning that arises in describing the body is unconditioned responses to certain situations. 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If you believe the saying Perception is everything, then you may well be a cognitivist.   According to the cognitive perspective, people engage in abnormal behavior because of particular thoughts and behaviors that are often based upon their false assumptions. Cognitives believe that without these thought processes, we could have no emotions

Essay about Conscience, As Related To Medical Ethics

And always let your conscience be your guide were the words of Pinnochios consultant, Jiminy Cricket. Conscience may be defined as a subjective norm of morality, which involves the process of applying and committing to individual knowledge of moral principals and values to specific cases. Even though, according to the Catholic Church, a well-formed conscience should reveal the will of God and be in alignment with church teaching, this is not always the case. Because, with conscience, moral absolutes do not exist, decisions can be made based on purely subjective criteria, which can lead to moral relativism. This issue is currently of great concern to bioethicist; should conscience be the primary guide to ethically-based medical†¦show more content†¦Although traditional decision-making involved natural law as the objective norm for conscience, the contemporary conscience now emphasizes the person as the moral agent; conscience is now a pre-eminently personal thing (Kavanau gh, Curran 215-18). There are three dimensions/senses of conscience, and if an individual goes through these senses, then one can affirm a well-formed conscience. Conscience 1 is synderesis, which Thomas Aquinas calls the habit of first principles. It is above and beyond the other powers in the soul, being reason, spirit, and desire (Curran, 217). Through synderesis, one applies the principle of doing good and avoiding evil. This perception of the good produces Conscience 2, which consults the sources of moral wisdom to determine and consider the relevant facts of the case. This can also be accomplished by consulting authorities relevant to the applied circumstance. According to Gula, ones values can also be incorporated by a vision from an example or role-model, or by a narrative. When this process of reasoning and consideration is completed, Conscience 2 yields to Conscience 3. Conscience 3 is the action of producing a decision and committing to it. If all the relevant facts of Conscience 2 h ave been genuinely considered, then one can be certain that the decision reached by Conscience 3 is the only sure guide for action of a free andShow MoreRelatedPersonal Choice Is A Priority -- - Euthanasia1356 Words   |  6 Pagessuch as heart disease and cancer. Indeed, many U.S. health care providers in the medical service sector, advocate the development of alternative remedies to ease the discomforts of dying. (Teidman 2008 ) The most extensive statistical investigation of terminal patients was completed in 1997 under the title of â€Å"SUPPORT†. 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Call of the Wild Free Essays

Buck undergoes as he adapts to both the cold, harsh land and the hard work the humans force him to do. London portrays a pet’s gradual evolution into a wild beast, ruled by nobody but himself. The amazing way in which Buck adapts and learns in his new environment is an important point to be discussed. We will write a custom essay sample on Call of the Wild or any similar topic only for you Order Now â€Å"He must master or be mastered; while to show mercy was a weakness. Mercy did not exist in the primordial life. It was misunderstood for fear, and such misunderstandings lead to death. Kill or be killed, eat or be eaten, was the law; and this mandate, down out of the depths of Time, he obeyed. (Chapter 6). In the beginning of Buck’s life, he resides in the Santa Clara Valley, on Judge Miller’s farm. A large dog, he is the ruler of his domain, uncontested by other local dogs. Where he lives he is too comfortable and fears nothing. When he is forced into somewhere he doesn’t know with a whole set of rules, he isn’t such a leader now. Buck had strong natural instincts; â€Å"the dominant primordial beast was strong in himâ€Å". (Chapter 3). Once he was forced to learn to survive in the new order, â€Å"instincts long dead became alive again†. Buck’s â€Å"sight and scent became primordially keen†¦ is hearing developed†¦ acuteness†. The need to survive awakened â€Å"the old life within him, and the old tricks which they had stamped into the heredity of the breed†¦ came to him without effort or discovery† (Chapter2). These changes he showed through actions. I think it first started when he started hunting food, or stealing it. This is a small example, but I think this is what really started him off, because of this little action it lead to Buck being more comfortable with his inner instincts. The second example is when he attacks, and kills Spitz. Spitz was the leader dog, who was a beast himself. Buck, not wanting a threat from Spitz and thinking he was an endangerment is the rage that sent Buck to kill him. This is truly the primordial beast coming out of him, and a big part of his transformation. When Buck’s owners are being killed, and his camp is being burned he goes full out, in killing some of the Indians. If you look back to when Buck was just a house dog, he didn’t have any of these instincts in him. That was the final action that really showed Buck turing into a beast in the wild, from the domestic house dog he once was. To represent Buck’s changes I drew a picture of a dog similar looking to Buck, but with more wolf features. In the end of the story Buck does join a wolf pack, leaving him complete. The picture I drew also includes a dog paw print outside of the picture of him and scratches and a little blood. The picture represents Buck being stuck behind the domestic dog life and fighting and learning his way into a wild beast. The scratches represent him getting out from his old ways and his new ways, and the blood is included because him killing was a big part of him transforming also. How to cite Call of the Wild, Essay examples Call of the Wild Free Essays Buck is four human years old. Buck’s life on the farm in Santa Clara Valley was pleasurable and abundant. On the farm, the hierarchy consisted of Buck as the aristocrat and then all of the other kennel and house dogs. We will write a custom essay sample on Call of the Wild or any similar topic only for you Order Now Buck treated men he knew with trust and respect. 3. When Buck got to Seattle, Buck reacted violently towards all the men, who were trying to lead him out of the crate. Buck was very angry that the men put a rope around his neck and treated him cruelly, and wanted to show the men that he was stronger than them, and that they would never get another rope around his neck. At the hands of the man with the club, Buck lunged towards him, but the man struck Buck. After three strikes, Buck’s strength was gone, and he was defeated. This was his first lesson because he learned that he had no other choice but to obey the man with the club. 5. Buck was beaten, but not broken by the man with the club. This means that Buck’s spirit was beaten, because he had lost against the man. However, his spirit was not fully broken because he thought that encountering the man with the club was a valuable experience, for he learned that there was no way to beat a man with a club.  Buck’s impression of Francois and Perrault were fair, wise, and respectable men. Chapter 2 1. Curly naively approached and acted friendly to a husky. The husky ripped her face open, and as Curly fell to the ground, all the other wild dogs closed in and killed her. Buck was hated Spitz for laughing at Curly’s tragic death. Buck slept in a warm hole he dug in the snow. Buck ate fast because of his hunger and the other dogs who were trying to steal his food. Perrault’s job is a messenger of the Canadian Government, and he fed the sled dogs.Buck’s dignity was damaged when the man with the red sweater beat him, which caused him to develop the idea that the man would rule over him. Before, at the farm, Buck was the aristocrat, but now he saw that others are stronger than him, and in order to survive, Buck had to forget about his dignity from the past. The law of the club represents that a man protects themselves with clubs, and that nothing can go against a man with a club. The law of the fang shows that the wild dogs protect themselves and survive with their fangs. The difference between development and regression is that development is a process of changing and becoming greater than before, but regression is moving backwards and returning to a less smart or weaker time. The statement: â€Å"His development (or regression) was rapid† implies that Buck was aware of his rapid change, but was not sure if that change was whether greatly improving himself or was returning to a worse condition. 8. London was trying to relay to the reader that Buck was greatly disturbed by Curly’s death. Buck had never seen dogs fight that violently before, and had compassion towards Curly. How to cite Call of the Wild, Papers Call of the Wild Free Essays Zach Maes English 2 8-30-2011 Call of the Wild 1. Some readers see the hardships and suffering of the dogs in the sled team as symbolic of workers in a Capitalistic system. Identify and explain these similarities. We will write a custom essay sample on Call of the Wild or any similar topic only for you Order Now â€Å"He had killed man, the noblest game of all, and he had killed in the face of the law, of club and fang† (ch. 7) Capitalism is an economic system in which the workers only are paid enough to eat and survive. The dogs in the sled team have to work hard and are only fed enough to survive. The workers in the Capitalistic system are treated the same as the dogs, in which they are given the bare minimum to live, and only to live, they do not receive enough money to do more then eat. The sled dogs have to work hard like the workers, and are rewarded with food. They relate because the bare minimum is given whether it is the sled dogs or the Capitalistic workers. 2. Trace Buck’s development from a â€Å"monarch† to a working dog to a â€Å"free† dog. Specifically, how is Buck’s transitional experience a â€Å"Call of the Wild†? Consider such quotes as Pete’s: â€Å"When he was made, the mold was broke. † â€Å"His eyes turned bloodshot, and he was metamorphosed into a raging fiend. So changed was he that the judge himself would not have recognized him† (Ch. 1) Buck starts the novel as a ruler of his household. His experience becomes a â€Å"Call of the Wild† because he is an animal and that is where he naturally came from. He goes through several stages of life from living in a royal palace to working hard pulling a sled for the Canadian Government. And then to falling in love with someone that he belongs with, and then getting it all ripped away from him again. He was bred to fight, and bred to be a leader and to be alone in the wilderness, and to conquer the wilderness and to answer the â€Å"Call of the Wild†. 3. Compare Buck at the beginning of his journey with Buck at the end of his journey. What are the changes and what causes them? Would you call him a hero? Why or why not? What is the most valuable lesson learned? â€Å"He was older than the days he had seen and the breaths he had drawn. He linked the past with the present, and the eternity behind him throbbed through him in a mighty rhythm to which he swayed as the tides and seasons swayed. † (Ch. 6) At the beginning of Bucks journey he didn’t know a lot about himself, but as his journey continued he slowly began to learn more about himself, like how much pain he could handle, and how much fight he had. He learned that he could withstand anything, and he learned a lot more about himself then he could of he spent the rest of his life at the Judge’s house. He learned that he could live by himself in the wild and that he needed to kill and he needed to eat fresh meat to live. Living in the wild was what he was made to do, it was in his blood, passed down from generation to generation from his parents, and all that was needed was to be introduced to the wild, and when given that opportunity he flourished. ? London, Jack (1903). The Call of the Wild. How to cite Call of the Wild, Papers Call of the Wild Free Essays string(60) " he needs to adapt to his surroundings in order to survive\." Suffering has been a part of human life since the dawn of time. It is part of our journey in this life. Some suffer less and some suffer more; however, in the end we are destined to suffer no matter what. We will write a custom essay sample on Call of the Wild or any similar topic only for you Order Now The Call of the Wild by Jack London emphasizes suffering and gives meaning to such suffering. The novel is about a dog that gets captured and taken into the wild during the time of the Gold Rush. He is faced with unstable conditions where he must either adapt or die. Buck overcomes his suffering because he adapts to his new conditions and because of this he reaches his full potential.Buck’s life was very effortless and comfortable before he was kidnapped. In the beginning of the book, the author gives us a sense that Buck lived a very good life. London describes how wealthy the land where he lived was and then he affirms that: â€Å"Over this great demesne Buck ruled†¦ The whole realm was his. † (London 3) This quote shows how much prestige Buck had as a dog living with the Judge. Buck also escorted the Judge’s daughter’s and at night he rested by the fireplace where he was kept warm. Buck’s luxurious lifestyle before the kidnapping is what makes his story so great.Buck lived a comfortable life and he was never challenged to build his potential, however because of his primitive instincts that lived inside of him he was never fully domesticated. The author points out in the beginning of the story that Buck: â€Å"Had saved himself by not becoming a mere pampered house dog. Hunting and kindred outdoor delights had kept down the fat and hardened his muscles; and to him, as to the cold-tubbing races, the love of water had been a tonic and a health preserver. † (London 4) This shows the primitive side of Buck, his strength, and cunning.Although he had the life of a domesticated pet he never fully became domestic, because of his deep instincts that raged inside of him is a foreshadowing to what he was to become in the future. Even though he was never challenged, his instincts that eventually leads to his transformation kept him hunting in which resulted in his strength that would eventually cause him to become the wolf he were destined to be. The Call of the Wild’s theme of the transformation of Buck from a civilized dog to a primitive wolf is inevitable. Through constant foreshadowing the author shows Buck’s ancient primitive instincts that lead up this transformation.Even the name of the book refers to the calling of Buck’s lon g dead instincts to the wild. The foreshadowing of his instincts that lead to his transformation is expressed by the London: â€Å"[Each] day mankind and the claims of mankind slipped farther from him. Deep in the forest a call was sounding, and as often as he heard this call, mysteriously thrilling and luring, he felt compelled to turn his back upon the fire, and to plunge into the forest† (London 121) Although his love for his owner John Thornton was genuine his instincts kept calling him to the wild that reveals to the audience the transformation that would eventually occur.However I feel that Jack London’s story about the transformation and suffering of Buck is much deeper than the literal meaning of the novel. The first suffering Buck experiences is betrayal. Buck always had a faith and respect for humans. However, this was soon to change when Manuel, the Judge’s gardener, decides to kidnap Buck to sell him, so he could pay for his gambling debt. When he gets captured by Manuel with a r ope the author states that at first: â€Å"Buck had accepted the rope with quiet dignity†¦ He had learned to trust in men he knew, and to give them credit for a wisdom that outreached his own. (London 5) However he soon realized that the man was actually trying to do him harm and as London states in the same page: â€Å"But to his surprise the rope tightened around his neck, shutting off his breath. † (London 5). The pain Buck suffered was more mentally than physically because it was not just the rope around his neck shutting off his breath; it was his first suffering and his first betrayal by a human. This was Buck’s first lesson in the wild that he had to learn; never to trust men again. Through Buck’s suffering he changes his outlook on the world and begins a quest for his transformation.As Siddharta said: â€Å"Life is suffering† we either accept the suffering of this life adapting to the surroundings or we let our surroundings control our fate. As Buck suffered he learned little by little to change to his surroundings. After Buck gets captured by Manuel, he is sold to a â€Å"man with a red sweater† that eventually beats down buck; this is his first physical suffering. The author describes that Buck: â€Å"Was beaten (he knew that); but he was not broken. He saw, once for all, that he stood no chance against a man with a club. He had learned the lesson, and in his life after his captivation he never forgot it.That club was a revelation. It was his introduction to the reign of primitive law, and he met the introduction halfway. The facts of life took on a fiercer aspect and while he faced that aspect uncowed, he faced it with all the latent cunning of his nature aroused† (London 14). Buck suffering makes him change his outlook on life in which causes him to transform. First mentally when he realized he could not trust men, and then physically when he was beaten by a man in a red sweater. The betrayal of Manuel and the beating Buck receives shows another side of humanity that Buck had never experienced before.This was just the beginning of his sufferings, yet we see that Buck has an epiphany that enlightens him to realize that he needs to adapt to his surroundings in order to survive. You read "Call of the Wild" in category "Papers" What made Buck different from all the other dogs was simply his ability to adapt. He adapted to his surroundings and quickly learned what to do and what he should not do. We see a different attitude in Buck in the beginning of Chapter 3 compared to the beginning of the story as London writes: â€Å"The dominant primordial beast was strong in Buck†¦ His newborn cunning gave him poise and control. He was too busy adjusting himself to the new life to feel at ease, and not only did he not pick fights, but he avoided them whenever possible. Certain deliberateness characterized his attitude. He was not prone to rashness and precipitate action† (London 33) We see a different attitude in Buck compared to the beginning of the story in which shows that Buck was already adapting to his surroundings and slowly transforming into his fuller potential. In the beginning he was foolish to attack the man over and over again just to be beaten every time but now he was wiser than that.Buck had much more than physical strength that caused him to stand out. He had something the other dogs did not have, the ability to adapt and observe all of his surroundings. The author describes that: â€Å"Not only [Buck] learn[ed] by experience, but instincts long dead became alive again. The domesticated generations fell from him. In vague ways he remembered back to the youth of the breed, to the time the wild dogs ranged in packs through the primeval forest and killed their meat as they ran it down. . . . Thus, as token of what a puppet thing life is the ancient song surged through him and he came into his own  again† (London 40).London explains that as time went by his true self became more vivid in Buck and this was possible because of the suffering that lead to his transformation. Buck understood in a deeper level the meaning of suffering that the other dogs did not. In addition to what we saw earlier Buck always had a primitive leader personality that only needed to be molded for him to unleash his potential. Buck took all the circumstances of his life as a challenge and embraced the suffering; that is what made him different. We as human beings can use Buck as an example to live our lives.Just as Buck overcame the challenges of the wilderness to reach his fullest potential we also can overcome the challenges of everyday life and not give up because of the circumstances that we face daily. A real life example can be a man who tries to go to college to earn a degree but because of the difficulty and the circumstances he drops out and chooses to accept a lower standard of living, or in a more tragic example someone who is fed up with life and commits suicide. In The Call of the Wild through the lenses of Jack London these people are considered those who could not adapt and did not become their unleashed potential selves. Survival of the fittest is not a matter of only physical strength but adaptation. An example of this is Buck’s fight with Spitz. Although Spitz seemed to have more strength than Buck, what made Buck win over him was his continuous effort to adapt that led him to a stronger self. As Winston Churchill said, â€Å"Continuous effort – not strength or intelligence – is the key to unlocking our potential†. As we saw through the story what made Buck so great is that he never gave up. Jack London makes known to his audience that the suffering that Buck experiences is necessary for him to reach his potential.Buck was meant to be a leader and his leadership had to be unleashed and molded by his experience and his adaptation through the circumstances of the wild. Slowly Buck’s wild and leader mentality starts to be carved out by his experiences and through the circumstances that in the end help him develop into his full potential as a dog. London states that Buck was taking orders by a Scotch half-breed and â€Å"Buck did not like it, but he bore up well to the work, taking pride in it after the manner of Dave and Sol-leks, and seeing that his mates, where they prided in it or not, did their fair share. (London 61) This reveals to us that Buck was not ready from the start to be a leader. He first had to experience being the lowest to eventually be strong enough to rise up to lead. London continues to say that: â€Å"Three battles with the fiercest [dogs] brought Buck to mastery. † (London 62) It gives us an understanding that Buck’s journey to his full potential was a hard one that was built in by experiences that came in progressively not instantaneously. Suffering changes Buck’s behavior and it disciplines him to become a better dog. IfBuck had never left his home he would have never progressed into being the leader and alpha dog he became to be by the end of the story. In addition he would have never experienced true love that he eventually feels by John Thornton. â€Å"The person, who risks nothing, does nothing, has nothing, is nothing, and becomes nothing. He may avoid suffering and sorrow, but he simply cannot learn and feel and change and grow and love and live† said Leo F. Buscaglia. As this quote explains, it is better for us to suffer to better ourselves than to not suffer and remain the same. To live is to suffer as we said, but to live is also to learn. Buck always had the mentality that he had to continue to learn and grow to overcome his obstacles. He never became so proud that he stopped growing and learning. He was humble enough to always search and observe for new ways to improve his ability as the alpha dog. In every circumstance Buck had to do what was necessary to survive, for example when he had to figure out a way to sleep despite the frozen cold, or when he realized he had to eat faster before the other dogs could get his food. The author explains: â€Å"His development (or retrogression) was rapid. His muscles became hard as iron, and he grew callous to all ordinary pain.He achieved an internal as well as external economy. He could eat anything, no matter how loathsome or indigestible; and, once eaten, the juices of his stomach extracted the last least particle of nutriment. † (London 30). Through his observations and continuous effort to change and learn he overmatched every dog that he was with because of his ability to change and adapt into his surroundings. By the end of the story Buck had grown mentally, physically, and emotionally. One thing Buck was able to achieve in the wild was love. Before he meets John Thornton he did not love any of his masters including the Judge but only respected them.Buck’s love for John was so great that it kept him from running to the wild as London states: â€Å"But as often as he gained the soft unbroken earth and the green shade, the love of John Thornton drew him back to the fire again. † (London 95) Not only were his muscles more developed and more physically powerful, he was also mentally more aware and emotionally capable of love. The author states the depth of Buck’s love for John: â€Å"When Thornton passed a caressing hand along his back, a snapping and crackling followed the hand, each hair discharging its pent magnetism at the contact.Between all the parts there was a perfect equilibrium or adjustment. † (London 125) All that he went through caused him to experience new things that eventually lead him to his fullest potential. However the last suffering Buck had to suffer was to lose the one he loved so he can finally go into the wild; to the place he was born to be. If Buck had continued in his privileged life he would have never experienced the thrill, the love and all the emotions he was now experiencing. We should not see Buck’s life as a tragedy but as a victory. London describes that â€Å"[Buck] loved to run down dry watercourses, and to creep and spy upon the bird life in the woods. † (London 119) All this shows the beauty of nature that Buck was able to experience at his full potential. London continues to explain that: â€Å"His cunning was wolf cunning, and wild cunning; his intelligence, shepherd intelligence and Saint Bernard intelligence; and all this plus an experience gained in the fiercest of schools, made him as formidable a creature as any that roamed the wild. (London 118) The love of John towards Bucks allows the unleashing of Buck’s ultimate self. In conclusion, what can we say about Jack London’s view on suffering? That through suffering we live and learn and by learning we grow to our fullest potential. It is important to learn through this book and to put ourselves in Buck’s situation. Would we have come out on top just as he did? Or would we have given up? It is also important to try to see ho w things could have ended for Buck had he given up. However, this story speaks about more than just the sufferings of a dog.In the real-world, we try to avoid suffering as much as possible, what London is trying to convey is that suffering Is an inevitable part of life that, instead of trying to avoid, we should embrace and learn from it and that the sufferings in life builds our character to make us stronger, allowing us to reach our fullest potential as human beings to be the people we were created to be. Jack London’s novel The Call of the Wild, is an inspiring story that shows us that both perseverance and learning from our experiences can helps us grow into our fullest potential. How to cite Call of the Wild, Papers

Regards To The Accounting Policy Deployed †Myassignmenthelp.Com

Question: Discuss About The Regards To The Accounting Policy Deployed? Answer: Introducation It is imperative to apply preliminary analytical procedures in order to plan for the audit to be conducted. With regards to the accounting policy deployed, there seems to be aberration which is evident especially after the CEO has come in. This is reflected on mainly two counts (Arens et.al., 2013). The discontinuation of provision for obsolescence in inventory when in previous years this has been an accepted policy.Also, an attempt to increase the useful life of the printing press from the current standard of 20 years to 30 years even though a peer group company also considers the useful life of the printing press to be 20 years. Further, based on given financial statements for the three years, the following observations can be made which are critical for audit planning (Caanz, 2016). Even though from 2014 to 2015, the increase in sales is around 17%, but the corresponding increase in accounts receivables is by more than 50% which looks suspicious and may be aimed at jacking up the current ratio.Also, there is a huge jump in inventory in 2015 and also the obsolescence provision is discontinued which again hints at attempt to increase the current assets.Intangible assets in 2015 to the tune of $ 975,000 has been recognised even though there is serious doubt on the existence of this asset as NPL medical books may be rendered irrelevant.A long term loan to the extent of $ 7.5 million has been taken in 2015. The purpose of the same needs to be probed further.The rising bad debt clearly does not fit in with the description of operations whereby the printing is done based on previous credit history of the customer and also the turnaround period in the business is low. However, the increasing bad debts on a y-o-y basis seem suspicious.Also, there is an increase in the di scounts offered which seem to be increasing at a faster pace in comparison with the sales.here is a huge increase in the interest expense in 2015 on account of the long term loan of $ 7.5 million which needs to be clarified from the management.The accounts receivables for 2014 seem to be significantly less but corresponding bad debt as a % of receivables is very high for 2014 which is not the case in 2015. Based on the above, the audit planning would be influenced so as to explore the critical aspects such as inventory valuation, receivables determination and collection policy, bad debts, possible amortization of intangible assets need to be probed during the audit process and also explanation from the management need to be sought on the incremental loan raised in 2015. Further, management clarification on the inventory policy change and also recognition of intangibles without any provisioning would be critically analysed (Gay and Simnett, 2012). Inherent risk typically refers to the intrinsic business risk that the given entity is exposed to. Based on the given description of the business of DIPL, it is apparent that it is looking to venture into ebooks besides print on demand. In this regards, the company has acquired a company named NPL with copyrighted content. This stream of business has the inherent risk of obsolescence especially if the content deals with physical or medical sciences as discoveries are being made and new theories are being proposed which may alter the existing view and explanations. Thus, while on one hand, this business may lead to a higher business margin but on the other hand it enhances the risk of content obsolescence (Leung, Coram and Cooper, 2012).. Also, online piracy of these ebooks and security threat are also key inherent risks which the business would need to consider. Another key inherent risk is related to the fall in demand of the main business which is print in demand which may arise on account of growing popularity of e-books which are not only cheaper but convenient to access, store and read through various technological inventions. This poses a significant business which probably the company also recognizes which may be the precise reason why it is venturing into ebooks. Going forward, it would be imperative for DIPL to focus on e books segment of the business as it would prove to be future growth engine but for this it would need to improve the content availability so as to attract high number of customers (Arens et. al., 2013). One of the key fraud risks is associated with financial reporting of NPLs medical textbooks on account of obsolescence which has not been reflected in the financial statements but suitable provision needs to be reflected based on the future write off. Also, information regarding the potential obsolescence needs to be captured in the notes to account. Failing to do so would tend to overstate the asset which would lead to imprudent decision making on the part of the various stakeholders. Also, considering the high profitability generation capacity of this business, the obsolescence would severely impact the bottomline of the company (Caanz, 2016). Another key fraud risk relates to reporting of revenues especially at the closing time which may be misrepresented as these can then be used to jack up the account receivables which is a pivotal element of the current assets. Besides, inventory accounting is also likely to be misrepresented as evident from the new CEOs policy of discontinuing obsolescence allowance. This misrepresentation could potentially be done in order to ensure that the current ratio stays above 1.5 so that there is no recall of the bank loan (Arens et. al., 2013). Considering the risk factors that have been identified above, it is imperative that the audit procedures deployed and audit planning must ensure that attention is paid to these aspects. With regards to obsolescence of NPLs medical books, suitable audit tests need to be deployed in wake of the available information to determine the nature of disclosure. Further, obsolescence testing for the paper and other inventory would also need to be performed besides, conducting check for revenues especially towards the end of the accounting period. These considerations need to be reflected in the overall audit strategy (Gay and Simnett, 2012). References Arens, A., Best, P., Shailer, G. and Fiedler,I. (2013). Auditing, Assurance Services and Ethics in Australia, 2nd ed., Sydney: Pearson Australia Gay,G. and Simnett, R. (2012).Auditing and Assurance Services in Australia, 5th ed., Sydney: McGraw-Hill Education Caanz, S. (2016), Auditing and Assurance Handbook 2016 Australia, 3rd ed., Sydney: John Wiley Sons Leung, P., Coram, P. and Cooper, B.J. (2012), Modern Auditing and Assurance Services, 4th ed., New York: John Wiley Sons