Tuesday, May 19, 2020
In William Goldingââ¬â¢s Lord of the Flies, main character...
In William Goldingââ¬â¢s Lord of the Flies, main character Ralph must hide himself from the savagery and violence of his foe Jack and his tribe. Fleeing from their barbarity, he hides in the thicket from the manhunt and contemplates the death of his only two allies, Piggy and Simon . By setting a fire Jackââ¬â¢s tribe aims to flush Ralph out of hiding, and his options for escape are limited. Alone and frantic, Ralphââ¬â¢s feelings are displayed in the suspenseful and unnerving mood that Golding creates through point of view, diction and syntax. To build a terrifying mood Golding begins chapter 12 in the third person, but by mingling in sentences of first person the reader is able to cognize Ralphââ¬â¢s true fear. Ralph thinks to himself ââ¬Å"Perhaps he [theâ⬠¦show more contentâ⬠¦Clumsily handling the weapon not only shows Ralphââ¬â¢s fear, but also keeps the reader on edge because if he is unable to pull himself together, he will have no way to defend himself . Additionally, the words used in the description of the setting where Ralph is hiding also add to this panic. ââ¬Å"Screamingâ⬠birds and ââ¬Å"shriekingâ⬠mice add a frantic backdrop where nature parallels Ralphââ¬â¢s internal feelings (199). Though Ralphââ¬â¢s life depends on remaining silent and still, inside he is fighting back his own cries. The noises protruding from the wildlife have a unnerving, upsetting connotation that contribute to a feeling of stress and chaos on the reader. Through both of these choices, Golding continues to develop an atmosphere of expectation and fright. Lastly, Goldingââ¬â¢s syntax adds an additional element to drive home the fearful mood he wants to create. By using sentence fragments he creates the tension building up to Ralphââ¬â¢s discovery by a savage, saying ââ¬Å"[One] could see a knee disturb the mold. Now the other. Two hands. A spear. A faceâ⬠(199). Ending the paragraph with that cliffhanger mimics the susp ense Ralph has in being caught, and his vulnerability in being alone. The short choppiness of the sentences also shows the limitations Ralph would have in forming clear thoughts in the face of such turmoil. It would be unrealistic to have full, elaborateShow MoreRelatedImportant Values In Beowulf772 Words à |à 4 Pagesthree things that are important to Beowulfââ¬â¢s culture are Lof, Comitatus, and Wyrd, these three important value show Beowulfââ¬â¢s appearance as a great warrior. First, Log is an important value of Beowulfââ¬â¢s culture, because his father Edgetho carried Lof when he was a great warrior before he died, the people of Geats knew who Edgetho was even though in the story it did not show, but the reader knew what Beowulfââ¬â¢s father had done to receive the Lof. In line 193-194 of Beowulf, ââ¬Å"Edgetho had begun a bitterRead MoreBeowulf : The Epic Of Beowulf1027 Words à |à 5 Pageskills her as well, lastly it is Beowulfââ¬â¢s last battle after he has been king of Geatland for fifty years, he has to defeat the dragon and he does but dies shortly after. In this essay I will be explaining how lof, comitatus, and wyrd is very important to Beowulfââ¬â¢s culture. First and foremost, lof meaning fame is important to Beowulfââ¬â¢s culture because in his culture when defeating someone or something they are expected to be thought of highly and become popular, Beowulf is famous because of how strongRead MoreBuilding Predictive Models For Learning From Rare Class : A Comparative Study1032 Words à |à 5 Pagesrate for training data was fixed to 2%, the false alarm for test data could not be maintained at that rate, and it increased to 4%. It is apparent that the LOF approach has a smaller number of connections that are above the threshold than the NN approach (smaller burst detection rate), but it also consistent anomaly detection scheme is the LOF ap-proach, since it is only slightly worse than the NN ap-proach for low false alarm rates (1% and 2%), but signifi-cantly better than all other techniquesRead MorePhosphorylation At S13 And S114 Case Study 1825 Words à |à 4 Pagesof function (LOF) analysis: For those kinases that phosphorylate Htt at S13, S16 and S116 we will study also loss of function. We will reduce the these kinases activity by siRNAs, Crisper/cas9 system and set of pharmacological inhibitors in the cells expressing Htt and S to A variants using HEK293 cells and examine the effect on S13, S16 and S116 phosphorylation using antibodies or Phos-Tag SDS-PAGE method. Effect of Phosphorylation on Htt with Q-length 39Q: From the above GOF and LOF experimentsRead MoreThe Assessment Methods Used By Speech Language Pathologists1390 Words à |à 6 Pages A study by Skahan, Watson Lof (2007) examined the assessment methods used by speech-language pathologists (SLPs) when assessing children with suspected speech sound disorders (SSD). Through a national survey, the study also examined the assessment of non-native English speakers and the length of the assessment process (Skahan, Watson Lof, 2007). The study was pursued due to a lack of research regarding the assessment methods used by SLPs to identify children with SSD. Previous research byRead MoreQuotes Examples In Beowulf769 Words à |à 4 Pagesthe hero. In the heroic poem, Beowulfââ¬â¢s wyrd (fate) is to defeat monsters and save lives and with that brings lof (fame), sometimes to believe in yourself you got to have others to believe in you too, Beowulf and Wiglaf have a comitatus thats hard to break. In fact lof is important to Beowulfââ¬â¢s culture because, it shows strength, bravery and success. One of the any quotes to show how lof is important to Beowulf is ââ¬Å" Then old and young rejoiced, turn back from that happy pilgrimage, mounted theirRead MoreLiability of Foreigness8530 Words à |à 35 Pageswith the international business environment Deepak Sethi*, Stephen Guisinger 1 University of Texas at Dallas, P.O. Box 830688, Richardson, TX 75083-0688, USA Abstract An expanded and holistic conceptualization of the liability of foreignness (LOF) is presented that goes beyond the traditional foreign subsidiary ââ¬â local firm dyad in the host country. Taking the strategy process perspective, we contend that this liability is the aggregated effect of the firmââ¬â¢s interaction with all elements ofRead MoreLincoln Electrics Essay1183 Words à |à 5 Pageswhat the company is used in its own country. Therefore, and even though the recommendation is to enter India finding a partner that can help them understanding the culture, distribution channels and help them dealing with the Indian bureaucracy, the LOF variables should be taking into account to help the company minimize the failure risk of succeeding in India. 2. Irrespective of your answer to the first question, suppose Lincoln Electric does expand into the Indian market by investing in a productionRead Morenoise reduction in data analysis968 Words à |à 4 Pagescleaning technique reduces the low-level data errors but not irrelevant objects. To reduce both types of noise there are three traditional outlier detection techniques distance-based, clustering-based, and an approach based on the Local Outlier Factor (LOF) of an object. In this paper we introduce a new method for noise reduction using polynomial regression and spearmanââ¬â¢s rank correlation coefficient à . This approach allows a high recognition of noise with low false rate. 1. Introduction DatabaseRead MoreThe Ethical and Clinical Responsibilities of Speech-Language Pathologists1498 Words à |à 6 Pagesopinions of colleagues when establishing intervention decisions (Watson Lof, 2009). Lass and Pannbacker also revealed that recommendations for the implementation of NSOMEs are often based on opinion and not upon strong levels of evidence (2008). These results raise speculation that numerous certified clinicians have not received appropriate training to make clinical decisions (Watson Lof, 2009). A study conducted by Watson and Lof concluded that 85% of the clinicians they surveyed reported using some
Sunday, May 17, 2020
Best Deicer Types and How to Use
The best deicer is the non-chemical backbreaking solution... the snow shovel. However, proper use of a chemical deicer can ease your battle with snow and ice. Note that proper use is key, since a big issue with deicers is that they are used incorrectly. You want to use the minimum amount of product needed to loosen the snow or ice and then remove it with a shovel or plow, not cover the surface with deicer and wait for the salt to completely melt the snow or ice. Which product you use depends on your specific needs. Key Takeaways: Best De-Icer Solutions There are many de-icing products. Each product offers advantages and disadvantages. Considerations include cost, environmental effects, and temperature.Some products are ineffective at extremely low temperatures.In order to any product to work, a tiny amount of melted water is necessary. In the past, regular table salt salt or sodium chloride was the usual choice for deicing roads and sidewalks. Now there are several deicer options, so you can choose the best deicer for your situation. The Transportation Research Board offers a tool to help you compare 42 deicer options based on price, environmental impact, temperature limit for melting snow or ice, and the infrastructure needed to use the product. For personal home or business use, youll probably see only a few different products on the market, so heres a summary of some of the pros and cons of the common deicers: Sodium chloride (rock salt or halite) Sodium chloride is inexpensive and helps keep moisture from accumulating on roads and walkways, but it is not an effective deicer at low temperatures [only good down to -9Ã °C (15Ã °F)], damages concrete, poisons the soil, and can kill plants and harm pets. Calcium chloride Calcium chloride works at very low temperatures and isnt as damaging to the soil and vegetation as sodium chloride, though it costs a bit more and may damage concrete. Calcium chloride attracts moisture, so it wont keep surfaces as dry as many other products. On the other hand, attracting moisture can be a good quality since calcium chloride releases heat when it reacts with water, so it can melt snow and ice on contact. All deicers must be in solution (liquid) in order to start working; calcium chloride can attract its own solvent. Magnesium chloride can do this too, though it isnt used as commonly as a deicer. Safe Paw This is an amide/glycol mixture rather than a salt. It is supposed to be safer for plants and pets than salt-based deicers, though I dont know much about it otherwise, except that it is more expensive than salt. Potassium chloride Potassium chloride doesnt work at extremely low temperatures and may cost a little more than sodium chloride, but it is relatively kind to vegetation and concrete. Corn-based products These products (e.g., Safe Walk) contain chlorides and work in very low temperatures, yet are supposed to be safe for yards and pets. They are expensive. CMA or calcium magnesium acetate CMA is safe for concrete and plants, but it is only good down to the same temperature as sodium chloride. CMA is better at preventing water from re-freezing than at melting snow and ice. CMA tends to leave a slush, which may be undesirable for sidewalks or driveways. Deicer Summary As you would imagine, calcium chloride is a popular low-temperature deicer. Potassium chloride is a popular warmer-winter choice. Many deicers are mixtures of different salts so that you get some of the advantages and disadvantages of each chemical. If you live in an area that gets snow and ice, your local hardware store likely offers good solutions. The obvious advantages of buying products at stores include supporting your local economy and saving some money on shipping. If you shop online, shipping may be free, but its likely included in the price in one way or another. Household Products That Work In a pinch, you can use common household products as de-icing agents. Basically, any product that contains salt or sugar will work. Examples include liquid from a pickle jar, sugary soft drinks, or a homemade solution of salt or sugar in water.
Wednesday, May 6, 2020
The True Meaning Of Madness - 2862 Words
Adrian Olivas Mrs. Loeb AP Literature September 22, 2014 The True Meaning of Madness 1. Madness is a tool and when used correctly one can escape oneââ¬â¢s true reality. Authors use madness to explain eccentric behavior in characters and the reason madness occurs is due to societyââ¬â¢s expectations. People are not forced to follow societyââ¬â¢s expectations but, if one choses to break away and be themselves, society will look at them with a scornful eye. Social standards bind women and donââ¬â¢t allow them from reaching their potential. Madness is a way to gain self-acceptance without having to deal with societies judgments. Authors have written books in which protagonist are lost and unable to find the meaning of life due to these expectations, if it werenââ¬â¢t for madness these characters would have never have learned to accept themselves for who they really are. 2. Silvia Plath writer of The Bell Jar never understood societyââ¬â¢s expectations both in her books and in real life. Esther Greenwood the protagonist in The Bell Jar lives her life with discontent, and even when she should be having fun is she really just contemplating on what she is doing. It is Esther s self-critical attitude that differentiates her from her friends which seem content with what they have achieved. None of the other characters ever seem to have a worry in the world and when they do they sweep it under the rug as if it were nothing. They re self-absorbed in their own way, preoccupied with conqueringShow MoreRelatedEssay on Hamlets Antic Disposition1487 Words à |à 6 Pagesof his character traits. Yet on Hamlets antic disposition, meaning his obviously absurd temperament or madness, Shakespeare leaves plenty of reason to believe that it is feigned, meaning that it is simply a ploy to help Hamlet carry out his plans for revenge. It is feigned, meaning tha t it is faked, merely put on as a faà §ade. This is denoted in various aspects of his antic disposition. Hamlets antic disposition is self imposed, meaning that he himself decides to appear mad, assuming the anticRead MoreOphelias Madness in Hamlet612 Words à |à 3 PagesMadness is usually misinterpreted and misconstrued. Sometimes it is faked, sometimes it is nonsensical. However, that is not always the case. Opheliaââ¬â¢s madness in Shakespeareââ¬â¢s Hamlet is real and of great significance; furthermore, when seen with a discerning eye, Opheliaââ¬â¢s actions might not seem as irrational and without meaning and cause. Shakespeare displays Opheliaââ¬â¢s madness through her deranged singing and through the reactions of the other character to her strange behaviors. Throughout ActRead MoreThe Madness Inside, or Outside Hamlet977 Words à |à 4 Pagesmost controversial pieces of Hamlet is whether Hamletââ¬â¢s madness is real or if he is faking it. If his madness isnââ¬â¢t real, and he is feigning it, it opens up the idea that he is using his madness as a distraction in order to divert attention from his true actions of killing Claudius. In The Lion King, Simba doesnââ¬â¢t have any of his own madness, but his friends Timone and Pumba supply him with some of their own. Timone and Pumba are Hamletââ¬â¢s madness, but instead of Simba being mad himself, it is projectedRead MoreHamlet Is A Theater Performance Of The Shakespeare Play1715 Words à |à 7 Pagesused by Shakespeare in Hamlet and the understanding gained after watching the scene in a film. The use of language and characterization in Hamlet The author uses language to convey the characters. To convey Hamlet s madness, the author uses language manipulation to every time the madness of Hamlet is displayed. Hamlet speaks in prose every time he wants to deceive people into thinking he is insane. He speaks iambic pentameter to Gertrude and Horatio but uses prose to Ophelia, Polonius, Claudius andRead More Use of Insanity and Madness in Hamlet Essay1141 Words à |à 5 Pages It is or is it not true that Hamlet was faking his insanity? Iââ¬â¢m not saying Hamlet was faking the whole thing. The meaning for insanity on Dictionary.com is ââ¬Å"a permanent disorder of the mind.â⬠I dont think Hamlet had a permanent disorder of the mind he knew what he was doing and even planned the majority of the events that happened. Most of the time anyway. Having your father die is bad enough, but to have your mother marry your uncle, within a few weeks of your fatherââ¬â¢s death? Then to seeRead MoreTim Oââ¬â¢Briens Going After Cacciato Essay680 Words à |à 3 Pagesslipping, and . . . being high in the tower by the sea.â⬠This sets the novel as never truly being stable, but as ââ¬Å"slippingâ⬠and ââ¬Å"falling.â⬠Li Van Hgoc helps to establish the confusion in Going After Cacciato. He shows the madness of people during wartime, the madness of war, and the madness of the world. nbsp;nbsp;nbsp;nbsp;nbsp;Since this, ââ¬Å"tea party,â⬠is an obvious allusion to Alice in Wonderland, it also helps to add to the ââ¬Ënoiseââ¬â¢ and confusion of the novel. The tea party helps to establish thatRead MoreHamlet, By William Shakespeare Essay1636 Words à |à 7 Pageswhether Hamlet s ââ¬Å"madnessâ⬠is sincere or if he is simply a fake. However there is evidence in order to support one side of this debate. The answer simply lies in the actor s performance. In William Shakespeareââ¬â¢s tragedy, Hamlet, it is clearly evident Prince Hamlet is feigning madness in an effort to outsmart his enemies and avenge his fatherââ¬â¢s murder. Hamlet is distinctly pretending to have lost a grip on his own life. ââ¬Å"There need be no doubt, then, that Hamlet s madness was really feignedâ⬠Read MoreThe True Nature of Obsession (Othello, Endless Love and Damoyre)1637 Words à |à 7 PagesThe true nature of obsession manipulates a personââ¬â¢s character, forcing them to act in unusual ways, as if possessed by an involuntary need. An obsessed mind becomes intensely absorbed in the subject of the obsession to an extent that drives away the truth and realism in their values, morals and perceptions. William Shakespeare manifests this idea of an involuntary change in character in the play ââ¬Å"Othelloâ⬠, and with a similar approach this idea is identified by Scott Spencer in the novel ââ¬Å"EndlessRead More Hamlets Sanity Essay1522 Words à |à 7 Pagesfather?s murder. He decides to feign madness as part of his plan to gain the opportunity to kill Claudius. As the play progresses, his depiction of a madman bec omes increasingly believable, and the characters around him react accordingly. However, through his inner thoughts and the apparent reasons for his actions, it is clear that he is not really mad and is simply an actor simulating insanity in order to fulfill his duty to his father. Hamlet only claims madness because it allows him to say andRead More Savage Journey in Joseph Conrads Heart of Darkness Essay927 Words à |à 4 Pagesof atrocities that have occurred when one culture comes into contact with another. Whenever fundamentally different cultures meet, there is often a fear of contamination and loss of self that leads us to discover more about our true selves, often causing perceived madness by those who have yet to discover their own self.à Joseph Conradââ¬â¢s book, The Heart of Darkness is a story about Manââ¬â¢s journey into his self, the discoveries to be made there and about Man confronting his fears of insanity, death
Venturing into the Writing of Jane Austen - 1114 Words
When venturing into Jane Austen, I started reading her letters one of them was her talking to her niece about marriage, and went more into her life and the way she chose to live it. After learning how she lived and about her life I Watched the BBC version of Mansfield Park, just to get a hold of what Mansfield Park really is. After the movie was done I had a discussion about it comparing to the PBS version of Mansfield Park. Then Compared Mansfield Park to Persuasion followed by Sense and Sensibility, all of which have an important source of silence which leads to Feminine power. Fanny Price, Anne Elliot, and Elinor Dashwood each have a reserved and silent composure that makes them at first be ignored but later appreciated. Silence can be a sign of moral strength, when silent a person can escape their reality and escape from noise or anything they donââ¬â¢t want to be in. in all three of the novels Silence serves as an escape in Mansfield Park Fanny uses her silence as a moral cen ter in response to the insincere social world. Fanny seems to be a silent heroine with less power than others around her. The male characters are fascinated by the well spoken women and tend to fall for the lying and cheating type, but with the silence of Fanny as well as Elinor and Anne the male ââ¬Å"heroâ⬠cannot ignore the connections and end up together despite all of what may have happened in the past. Silence in Mansfield Park is significant. There are times when silence is chosen and sometimes
Hedge Fund and Galleon Group free essay sample
The Galleon Group was a privately owned hedge fund firm that provided services and information about investments. The group was founded in 1997, and attracted employeeââ¬â¢s from Goldman Sachââ¬â¢s and Needham amp; Co. The company made its profit and other companies by choosing stocks carefully. Raj rajaratnam was an analyst for Needham for 11 years before leaving to start Galleon Group, he took several employeeââ¬â¢s from his previous firm of Needham. In the years of running Galleon group, Rajaratnam cultivated a flamboyant style of leadership. In one stance he offered $5000 to anyone who shock themselves from with a stun-gun. In response, a member tried it and was hospitalized. Rajaratnamââ¬â¢s trouble with the law started in 2005 where he paid over $20 million to settle a federal investigation into a fake tax shelter to hide $52 million. The group also paid $2 million in 2005 to settle an SEC investigation into its stock trading practices. We will write a custom essay sample on Hedge Fund and Galleon Group or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Rajaratnam had Intel employees leak information about sales and production. Raj had deep network of acquaintances, even in Goldman Sachââ¬â¢s, and other corps. He was convicted of 14 charges, and was guilty on all charges, however Raj and his defense team plan on appealing the decision made. Questions 1. Are information gathering techniques like Rajaratnamââ¬â¢s common on Wall street? If so, what could regulators, investors, and executives do to reduce the practice? I believe so, people always want the upper hand in the competition of things so acquiring info to increase earnings will always appear on Wall Street. I donââ¬â¢t know what could be done to reduce the practice other than high- level of oversight. Altogether I believe pushing to ban these practice could be the best choice to stop illegal information gathering. 2. What are the implications of sharing confidential material information? Is it something that would affect your decision about how to trade a stock if you knew about it? Confidential information must not be divulged without permission from the informationââ¬â¢s source. It is an extensive concept that embraces business-related secrets as well as general information. This is definitely an issue that would affect my decision on trading a stock. 3. Do you think the secret investigation and conviction of Rajaratnam and other people in the Galleon network will deter other fund managers and investors from sharing non public information? Unfortunately no it wonââ¬â¢t because there is always going to be a few bad eggs in the business world. Thereââ¬â¢s always going to be good and bad in everything.
Auditing and Assurance Financial Statements
Question: Why Revenue from Passenger Accounts is at Significant Risk of Fraudulent Financial Reporting. Answer: Introduction Notably, most business entities have their financial statements audited to give an assurance about the credibility of the financial statements. The accounting procedure gives reports that may not be up to the standards that are required by a company. Professional auditors are hired so that they perform an analysis of the economic records to give a fair representation of facts. Also this gives an opportunity for assessing the compliance level within the organization systems. The process needs to be carried out by competent professionals to ensure that the audit report is presented as per auditing standards. However, this does not imply that the auditor has the responsibility of detecting fraud. He/she only excises due care diligence to perform the assignment. Thus, it is imperative that the management should ensure the financial reports are prepared and reported as provided by the international financial reporting standards. (DeLoach, 2015) Materiality is a concept of substance. Amounts that are considered material by the auditor should be accounted well or are appropriately recorded in the relevant journal. The emission of substantial values clearly indicates that the management has compromised materiality concept. Usually, materiality judgment is vested upon the auditors intuition. For instance, some values may be perceived by the management as immaterial, but for the auditor, he may judge them as material. The materiality concepts are recognized in the preparation of both the income statement and adjustable values in the statement of the financial position. And therefore, the auditor is required to observe diligence and due care in testing about materiality concepts of any particular organization. (Amer, 2011) The paper has precisely explored the concept of materiality, assertion, risk, and substantive audit procedure. Further, the discussion is split into two parts where the first area basically dwells on materiality concept. To help come up with a pretty discussion, a case study on QQQ Limited, an airline company was used. The audit based on the revenue recognition policy and aircraft maintenance costs policy in examining fraudulent reporting on the income statement and examining the effectiveness of internal controls. And the second part has customized on the revenue and depreciation costs policies in assessing the risk, assertion, and substantive procedure. On substantive procedures, a suggestion is given in ascertaining the valuation and accuracy assertions. (Chan, 2008) In reference to the case of QQQ limited, the basis of revenue recognition is not very clear. Usually, the International Accounting standards board recommends the use of either cash basis or accrual basis. Cash basis refers to a method where the revenue is recognized by the payment for a service or product is done after the service. While accrual basis refers to a method where the revenue is recognized once a transaction occurs. Honestly, the company revenue recognition has not stuck on one recognized method provided by the International Accounting Standard Board. Actually, there is no appropriate provision given by the management to guide on the daily price to be charged on passengers. This creates a room for fraudulent persons to charge a different price and record a lower price in the journal entries. (Ashby, 2014) It could be reasonable if the daily price is set by the management. And an independent team to vouch for source documents for daily sales. Also, revenue should be recognized the moment an order is confirmed and a service offered. Then stringent measures should be established to deal with cancelling and reversal of unexecuted order. The policy taken should be recorded in the journal entries and total transferred to the income statement. The adjustments made should be clearly indicated in the journal entries and provided for the auditor if he/she needs them for justification. (Armour, 2009) Competition on the market especially transport industry is inevitable. Thus, the management is required to strategize on the safest, effective, and appropriate measures to enhance the achievement of the organization goals. To be specific, the established strategies should propel the company in achieving profit maximization objective. The management should embrace the ethical code of standards to help them avoid fraudulent deals. The use of ineffective internal controls should also be checked and establish effective ones. In reference to QQQ limited, the policy applied in revenue recognition is not appropriate. And it exposes the organization to a high fraud risk. While planning the audit in such an organization, the auditor should assign a high rate to inherent risks. To be certain of the audit process, the auditor has to intensify the approaches used confirm the truthfulness in the data given on revenue. It is recommendable the audit to base on the source documents. (Bodine, 2007) Internal Control Measures to Minimize Fraudulent Reporting The workability of the used policy largely depends on the effectiveness of the internal controls of the organization. In our case, XYZ has been working serving QQQ Limited for several years. It is a fact that the audit firm understands the management ability in establishing effective internal controls. The effectiveness is measured by the ability of the controls to prevent most if not all fraudulent activities in the organization. Thus, the auditor analyses and assigns a particular percentage of control risk on the effectiveness of the control systems before embarking on the audit process. (Armour, 2009) In combating the earlier discussed fraud risk, the management should first change the revenue recognition policy, and if the policy is not changed, it should assign various independent teams to ascertain all recordings pertaining organizations revenue. The former will allow the application of a specific approach. For instance, once an order is placed, the system should once and for all recognize it as revenue if it is for the case of actuarial basis. Also, the use of cash basis can be adopted and record the final value in the income statement. (Bodine, 2007) In addition, the management should establish various independent departments to oversee the adjustment process in situations where the order was cancelled. The teams will be tasked with verifying the journal entries and making final postings about the sales of the organizations. The last measure can be rotating the people working under this department so that the employees cannot get time for planning and executing frauds. Reviews of the records should be periodically done by the internal audit department. (Armour, 2009) References Agrawal, N. (2015). Retail Supply Chain Management: Quantitative Models and Empirical Studies. Amer, T.K. (2011). Context-Dependence of Auditors: Interpretations of the SFAS No. 5 Probability Expressions. Contemporary Accounting Research. Armour, M. (2009). Internal Control: Governance Framework and Business Risk Assessment at Reed Elsevier Ashby, W.R. (2014). Introduction to Cybernetics: NewYork:Willey Bodine, S.W. (2007). A Road Map to Risk Management: Accountancy. Chan, L. (2008). The Structure of Government Accounting Standards: Auditing of government agencies. London: Palgrave- Macmillan. Ellmeier, A. (2009). Enterprise Risk Management: Framework KEY Concepts Briefing Document. DeLoach, J. W. (2015). Enterprise-Wide Risk Management: Strategies for Linking Risk and Opportunity.
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