The Types Of Ruin A Revolution In Animal Farm Essays - British Films

The Types Of Ruin A Revolution In Animal Farm Essays - British Films The Types Of Ruin A Revolution In Animal Farm The Types to Ruin a Revolution in Animal Farm There are the scandalous instances of Stalin and Hitler in history where somebody takes maltreatment of intensity for their very own benefit. George Orwell accentuates this thought of the maltreatment of intensity through animals in his novel Animal Farm. The characters of Napoleon, Squealer, the mutts, and Boxer all represent significant kinds of individuals really taking shape and breaking of an unrest. Animal Farm contains the topic that there will consistently be some gathering of individuals who will defile a hopeful upset for their own benefit. The principle character in Animal Farm who exploits the more idiotic animals what's more, totally ruins the Revolution is Napoleon, a pig. Napoleon cherishes power and pursues away another pig with power, Snowball, so he can be the sole ruler. Napoleon represents the individuals of the world who will effectively be in charge. One particularly well known case of this kind of individual is the character Macbeth from William Shakespeare's Macbeth. Macbeth killed the lord, executed guiltless individuals, and yielded his ethics so as to become lord. This sort of individual is required all together for an optimistic upset to be undermined. Through the character of Napoleon, George Orwell underscores that there will consistently be somebody ready to submit egregious deeds in request to become pioneer, despot, or dictator The pigs of the homestead are a lot more intelligent then the remainder of the horse shelter creatures and take up the activity as the scholars and organizers. Different creatures are the laborers and persistently think anything the pigs let them know. The maltreatment of intensity starts when they notice that the apples and milk begin vanishing. Sqealer, the open speaker pig, discloses this to the specialist creatures: You don't envision, I trust, that we pigs are doing this in a feeling of narrow-mindedness and benefit? A large number of us really hate milk and apples. I despise them myself. Our sole item in taking these things is to save our wellbeing. Milk and apples (this has been demonstrated by Science, friends) contain substances totally important to the prosperity of a pig. We pigs are brainworkers. The entire administration and association of this ranch rely upon us. Day and night we are looking out for your government assistance. It is for the wellbeing of you that we drink that drain and eat those apples. Do you realize what might occur on the off chance that we pigs flopped in our obligation? Jones would come back! Truly, Jones would return! (p52) This is just the main the start, as the pigs continue taking more for themselves and leaving less for the remainder of the creatures. In the long run the laborer creatures are more regrettable of at that point at the point when they were with Mr. Jones. They are attempted to death and very nearly starvation in light of the eagerness of the pigs. Orwell utilizes this enduring for instance of the degree a few people will go to for individual addition. As any peruser can see, Squealer had a significant part in this procedure. Squealer represents the advertising man who will say anything to get what he needs - sort of like a legal advisor. Squealer is the most convenient with words and can persuade the laborer creatures of anything. He is even ready to ceaselessly persuade them that they recall things wrong. Squealer adjusts the past to the accommodation of his godlike object, Napoleon. A squealer is required for any man or creatures ascend to control, to program people in general into accepting their pioneer is god. Orwell utilizes the character of Squealer to demonstrate that there will consistently be a gathering of individuals who take a Revolution and degenerate it for their own individual addition. And afterward there are the canines. Right off the bat in the novel , while Snowball is chipping away at proficiency for the whole homestead, Napoleon takes a few doggies sand raises them to be his monitor hounds. The canines represents the Secret Police or law implements that are expected to power the creature laborers, or open, to do as the pioneer requests. The mutts are liable for Napoleons ascend to control. They admire him as an ace: It was seen that they swayed their tails to him as different pooches had been utilized to do to Mr. Jones. (p68) The canines are additionally the sort of individuals who can be effectively indoctrinated into accepting that their lord is God. They are the ones who accomplish the messy work. It is somewhat the psychological warfare of the mutts

Financing Of the Disney Project Samples †MyAssignmenthelp.com

Questions: 1.What wellsprings of assets are there that Disney can use for the extension? 2.What are the expenses related with getting capital for the extension? Answers: 1.The wellsprings of assets that Disney can use for its development are talked about beneath;- Value Financing Value ?nancing is the best wellspring of reserve for Disney for its extension. In value financing Disney should trade a segment of its responsibility for the monetary interest in the business. The proprietorship stake coming about because of a value speculation permits the speculator share in the Disneys pro?ts. Value includes a changeless interest in the organization and isn't reimbursed by the Disney sometime in the not too distant future Inclination shares Disney can likewise give inclination shares for financing its development. Inclination shares gave by Disney will have a fixed rate ofdividendwhich is paid to the normal investors. In the event that Disney issues standard offers, at that point inclination profit will be paid just if adequate distributable benefits are accessible, in any case on the off chance that Disney issues 'aggregate' inclination shares at that point right to an unpaid profit will be conveyed forward by Disney to later years. The overdue debts of profit on total inclination shares must be paid by Disney before it delivers any profit to the customary shareholders.(Philips, 2014) Debentures Another wellspring of reserve accessible to Disney is Debenture. Debentureis an authentication of acknowledgment of credits which is given under the Disney's stamp and it will convey an endeavor that the debenture holder will get a fixed return (fixed based on financing costs) and the chief sum at whatever point the debenture develops. It is given for a significant stretches of time. Debentures can be unreservedly transferrable by the debenture holder. Debenture holders will have no democratic rights and the intrigue given to them by Disney is a charge against profit.(2014, ANZ) Bank advance Another wellspring of store for Disney is obtaining from Bank. Disney can borrowfrom bank on present moment, medium term or long haul according to its prerequisite. Disney should pay enthusiasm on such getting. This intrigue might be fixed or variable. Disney in the event that takes a drawn out advance, at that point it will be required to security or insurance for the loan.(hall, 2012) Renting Disney can likewise finance its extension by renting. A rent is an understanding between two gatherings, the lessor and the tenant. The lessor possesses a capital resource, however permits the resident to utilize it. The renter makes installments under the details of the rent to the lessor, for a predetermined timeframe. Renting is, in this manner, a type of rental. Rented resources have typically been plant and hardware, vehicles and business vehicles, yet may likewise be PCs and office gear. There are two essential types of rent: working leases and fund leases.(Business, 2015) 2. Weighted Average Cost of Capital(WACC) is the number juggling normal (mean) capital cost, where the commitment of every capital source is weighted by the extent of complete subsidizing it gives. WACC is typically communicated as a yearly rate. Cost of Borrowingsimply alludes to the aggregate sum paid by an indebted person to make sure about a credit anduse reserves, including financing costs,account support, advance origination,and other advance related costs. An expense of getting total will in all probability be communicated in money units, for example, dollars, pounds, euro, or yen. Cost of Debtis the general normal rate an organizationpays on all its debts,typically comprising primarilyof securities and bank credits. Cost of obligation is communicated as a yearly rate. Cost of Equity(COE) is a piece of an organization's capital structure. COEmeasuresthe returnsdemanded bystock marketinvestors who will bear the dangers of possession. COE is normally communicated as a yearly percentage.(Wyka, 2014) Cost of Fundsrefers to the premium cost that monetary establishments pay for the utilization of cash, typically communicated as a yearly rate. Henceforth one might say that these above sources could help the venture Disney to get the necessary assets that it is expected to back the whole undertaking of the organization overall. The sources featured here comprises of the significant sources that are accessible on account of the money of the different activities that are being utilized to development of the organization and help the organization to grow in the present situation and mastermind the assets with no distress.(UELAND, 2011) Reference index 2014, A. R. (n.d.). ANZ. 1-1. Business, B. (2015). banks. 1-1. corridor, A. (2012). 5 Ways of Funding A Business: How To Get Your Piece Of The Pie. Forbes , 1-2. Philips, R. (2014). Antisense Therapeutics. Answer , 1-1. UELAND, S. (2011). 13 Crowdfunding Websites to Fund Your Business. Pragmatic Ecommerce , 1-1. Wyka, S. (2014). Biomass Project Financing Solutions in Today's Difficult Capital Markets. Biomass , 1-1.

Blog Archive Earn a Sustainability Certificate at MIT Sloan

Blog Archive Earn a Sustainability Certificate at MIT Sloan Sustainability is at the heart of MIT Sloan’s nonprofit/social entrepreneurship curriculum.  In 2007, the school launched the Sustainability Initiative (formerly called the Initiative for Sustainable Business and Society), whose goal is “to inspire change by engaging people in open dialogue around sustainability issues and challenging them to consider their own values related to social justice, care for future generations, and the flourishing of life,” according to its Web site.  The initiative serves as an umbrella for the many components that fall under its purview, including the “Strategies for Sustainable Business” lab course, the “System Dynamics” course, the Sustainability Lunch Series, and an internship program. In 2010, Sloan announced its third specialty certificate option, the Sustainability Certificate. Open to any master’s level MIT student as an add-on to an existing degree program, the offering “views sustainability as a function of the interdependent dynamics of economic, societal, and environmental systems, where success overall is influenced by success across all areas and not upon a single factor,” reported a 2010 MIT Newsroom article. In addition to receiving the certificate along with their MBA, students who pursue it are given  access to Summer Sustainability Internships and alumni events. For more information on other defining characteristics of the MBA program at MIT Sloan or one of 15 other top business schools, please check out the  mbaMission Insider’s Guides. Share ThisTweet Business School Massachusetts Institute of Technology (Sloan)

Reflection On Logistics - 1036 Words

Business Logistics Reflection This assignment was incredibly enjoyable because it had a practical element which showed the importance of planning different possibilities, so you can pick the option that best suits your scenario. Group work can be extremely difficult if the group members are unorganised and don’t share an equal work load, fortunately my group worked relatively well with few hiccups. Values: A considerable difference between me and the rest of the group was our ages. Being more mature meant the rest of the group had knowledge about logistics, based on prior experiences. The other three members of the group were happy to share any information they had which allowed me better to understand how logistics work. One of the†¦show more content†¦I strongly believe our group was successful because everyone worked together and showed they have good interpersonal skills. Responsibility and manners were the two interpersonal skills that allowed our group to thrive. Responsibility involves someone saying there are going to do something and then actually doing it. This worked well in our group because we always had faith that the everyone in the group would have completed their tasks for each meeting. The other interpersonal skill that was critical for our group was manners. Each member treated the others with respect which allowed us to work through the work with relative e ase because we knew the other members would listen to any contribution we made. Conflict Resolution: Conflict is inevitable in group work however if the conflict is dealt with smartly it allows the group to continue to work efficiently. Our group didn’t have much conflict however one situation arose when a member didn’t attend one of our weekly sessions near the end of the assignment. As our group was time effective this conflict was not a massive issue but it still caused friction between the members who turned up to the session and the member who didn’t. To make sure we didn’t fall behind we made sure the person who missed the session was not left behind and that he still understood the decisions that were madeShow MoreRelatedSupply Chain Management Logistics Insights: A Reflection592 Words   |  2 PagesSupply Chain Management Logistics Logistics and supply chain management are some of the most critical factors for helping any organization to be successful. This is because these elements are necessary for ensuring that everyone can receive the products, materials or personnel when they need it the most. As someone who has experience in working with these areas I am seeking a Masters of Science in Supply Chain Management (i.e. Logistics). This is based upon my ability to concentrate on a numberRead MoreCesim Round 3 Report1125 Words   |  5 PagesCRITICAL APPRAISAL REPORT Round 3 LOGISTICS RD Ruitong Li ID: 3466663 8th Aug 2011 Team Alpha 1. 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A Brief Note On Karl Marx, A German Philosopher And...

Karl Marx, a German philosopher and economist born in 1818, had a profound impact on and revolutionised politics, economics and intellectual thought (Calhoun, 2002, pp. 23-24) when he emerged as a revolutionary thinker who denounced the economic and political elites (the Bourgeoisie) and argued Communism was the inevitable destination for society. His abstract view of human history led many to adopt his ideas and led to the formation of self-declared Communist states across four continents. Stalin was a far more divisive figure. He could be seen as a power hungry, egotistical dictator who was apathetic towards the suffering of his own people, or the pragmatic statesman who effectively translated Marxism into a political system, which adopted the core principles but not the unnecessary elements of Marxism deemed ‘too Utopian’ or in other words, unattainable. What first must be down before addressing the question is set out what Marxism actually was. The ten planks of the Communist Manifesto were as follows: the abolition of private property in land and the utilisation of all rent for public purposes, a heavy progressive or graduated income tax, abolition of all rights of inheritance to ensure equality of opportunity, confiscation of the property of all emigrants and rebels, centralisation of credit in the hands of the State by means of a national bank with an exclusive monopoly, centralisation of communication and transport in the hands of the state, extension ofShow MoreRelatedOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pagesindustrial centers of the Northeast and Midwest.36 Indeed, the United States 20 †¢ CHAPTER 1 had one of the most intense rates of mobility in the world. In every census year from 1850 to 1940, 20–25 percent of the native population had been born in a state other than the one where they resided. Within the Caribbean, a million West Indians moved to Cuba, the Atlantic coast of Panama and Costa Rica, and between other islands.37 Many migrants also moved down from the Andes, to the pampas ofRead MoreOrganisational Theory230255 Words   |  922 PagesTitle. HM786.M33 2007 302.3’5—dc22 2006022347 10 9 8 7 6 5 4 3 2 1 10 09 08 07 06 Typeset in 10/12.5 pt sabon by 72 Printed by Ashford Colour Press Ltd., Gosport The publisher’s policy is to use paper manufactured from sustainable forests. . Brief Contents Preface List of figures List of tables Acknowledgements xiii xvii xix xx 1 2 3 4 5 6 7 8 9 10 Introducing organization theory: what is it, and why does it matter? Modernist organization theory: back to the future? Neo-modernistRead MoreInternational Management67196 Words   |  269 Pagestext were created exclusively for this edition and provide opportunities for reading and analysis outside of class. Review questions provided for each case are intended to facilitate lively and productive written analysis or in-class discussion. Our â€Å"Brief Integrative Cases† typically explore a specific situation or challenge facing an individual or team. Our longer and more detailed â€Å"In-Depth Integrative Cases† provide a broader discussion of the challenges facing a company. These two formats allowRead MoreStrategy Safari by Mintzberg71628 Words   |  287 Pagesnonetheless significant trickles of publication and practice. We shall describe each school in turn, with our own interpretation of its development and its difficulties, before concluding with our final inte grative comments in the closing chapter. Note that all of these schools can be found in the literature, often in very clearly delineated pockets: particular academic journals, special practitioner magazines, certain styles of books. But most are, or have been, equally evident in practice, both

Essay about Cause and Effect - 757 Words

5480153 EC1 sec 3 Effects of pressures on students Cause and effect essay That today’s children have been pressured in the society is now considered to be a normal statement. As the world has been increasingly competitive, each person just has to struggle for what is best for him or her. Especially for parents, they all aspire to see their children successful in their lives. The offspring are pushed to study hard in order to get into a reputable university. In many Asian countries, the pressure to perform on high-stakes college entrance examinations and academic competitions is so high that it puts an anxious pressure on many students. Frequently, parents are also the fact that puts even more pressure on their children.†¦show more content†¦Besides, some alcoholics have got a peer pressure as they are seen to be cool in their society. They just want to be acceptable by their friends. To someone’s surprise, 30 per cent of teenagers have been offered and sold drugs during one year in the survey (Availability, 2007). The consumption of drugs and alcohol has been widespread for many generations. Being on this track is prone to destructive health; for instances, liver damage failures and heart or respiratory failure (Health, n.d.). On account of students are persuaded to get good grades, it is coherent that they could do drastic actions. Unfortunately, some students decide to cheat on the exam or plagiarize their assignments. This included copying from another person’s work material in academic activities and unauthorized communication during the time student taking the examination. For a concrete example of this, in Mahidol University International College policy, any charges of academic dishonesty would be controlled the committee (Cheating, n.d.). The students will be investigated for an academic punishment, comprising suspension or removal from the academic program in the university (ibid, n.d.). They will automatically get a grade of F on every subject in examination, for all courses (ibid, n.d.). In conclusion, parents should be aware of this issue. Most of them are unrealized that they hurt their childrenShow MoreRelatedPhysiological Responses to the Human Body from Exercising in the Heat1022 Words   |  4 Pagesmarathoners- long distance road racers. The main stimulus that produces an increase in core temperature is exercise, and when it is combined with a hot environment, it adds additional strains to the body. Exercising in the heat has positive effects as well as negative effects that could lead to health risk if procedures are not properly followed. If an athlete or an untrained personnel does not take precaution while in heat the risk of health could increase. 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Auditing Insurance Operations

Question: Discuss about the Auditing for Insurance Operations. Answer: HIH Insurance Ltd was formed in 1968 but it started its insurance operations in the year 1998. It was observed that the business done by the company was very different from how an insurance business must be done. This led to the failure of HIH Insurance Ltd. The company got exposed to several risks which made the business operations questionable to all. Due to these risks, Winterthur Insurance Company withdrew their shares from the former HHI Winterthur Company. A merger took place between Winterthur and the CE Health International but because of the formers activities, the merger was ended and shares were withdrawn. Risk orientation is the key nature of an insurance company and the insurer must ensure that his business risk is attenuated (Vause, 2009). He is endowed with public money and it is expected of him to use that money efficiently. Any activity in contrast to this brings several dangers to the business. The main problem regarding HIH Insurance Ltd was its incautious business where it acquired companies and indulged in every insurance business like aviation, marine etc without an appropriate due diligence. Prior research on the political conditions and due diligence is highly recommended before any merger but the company had avoided such things. Apart from these external issues, the financial planning and working structure of the company was also poor which led to a narrow and defective investment strategy (Wood, 2011). Inappropriate provisions were established for natural disasters and due to lack in maintenance of forethought margins, a discrepancy in the whole system could be seen (Heeler, 2009). In relation to faulty planning and ineffective management of business, HIH Insurance Ltd emerged to be the best illustration. Prior to the takeover of FAI Insurance, the company was already facing with various discrepancies which disturbed its overall activity but it took over FAI Insurance without exercising and precautions for due diligence, thereby increasing its exposure towards risks. Not only this, HIH Insurance also purchased the shares of FAI Insurance at a premium cost which facilitated in adding further loss to the company. Hence, the takeover of FAI Insurance and purchase of its shares at a premium without proper due diligence proved to be a very incorrect decision by the company which created a significant complication for it. The risks created by HIH Insurance were not just limited to the takeover. It also discontinued the industrial practice for sustaining prudential standards. It must be noted that these standards diminishes the impact of uncertain contingencies and natural disasters but the decision of discontinuing the same created further risks for the company. Instead of applying such standards in the insurance business, it adopted the reinsurance policy that proved to be a significant benefactor in increasing the risk profile of the company, thereby leading towards a downfall. A company is expected to align with the varying scenarios but HIH Insurance Ltd failed to do so and therefore when the risk increased, the company was no longer in a position to encounter them. Management of risks with appropriate precision contributes towards a significant and effective growth for the company. Furthermore, HIH Insurance Ltd paid a massive sum of its capital for consultancy and other services. It also invested a lot in the provision of auditing services but the major part of contribution was for consulting and other services. This investment raised several doubts and questions on peoples minds because inspite of such massive investments in consulting and auditing services, there were discrepancies in the accounts and other activities of the company. Therefore, this also led to an enhancement in the risk profile of the company. It is relevant for every company to have a systematic and proper administration that is responsible to look after the day to day affairs of the company. Therefore, if the independence of auditors and other non-executive directors is biased, that is hampered then the companys prudence will also get diminished. In the case of HIH Insurance, it can be seen that there was a lack of proper and appropriate supervision and guidance, inability of paying the debts etc. These factors also contributed in developing the business risks of the company. Furthermore, the links that the purchasing companies had with the competitor also contributed in increasing the business risks of HIH Insurance Ltd because as a matter of fact, a competitor will want to gain further prominence in the market and it can do things that can either increase its own goodwill or destroys the same of its competitor (Parker et. al, 2011). Therefore, it can be observed that HIH Insurance Ltd faced with several risks which had actually risen due to its own irregularities, thereby leading to its major downfall. The directors of the insurance company illegitimately utilized money from the public by holding assured annuity rate policies in order to capitalize public with the present annuity rate policies. In the case of Equitable Life Assurance Society v Hyman, it can be observed that the Society was closed after the judgement passed by the House of Lords. The policyholders were technically not insolvent but still the government of UK established a compensation policy for them under the Equitable Life (Payments) Act 2010. With this case law, the dishonesty of the insurance company can be clearly observed. For the determination of partnership being liable or not, Anderson can refer this case law. In the case law of Raskov v Stapke Harris, it can be observed that partnership can take a stand as it can encounter the declaratory wisdom. Hence, this case law can be considered when it comes to partnership being accountable for the creditors. As a matter of fact, Anderson can consider this case for an appropriate reference. Negligence is an act of failure to take appropriate care over something. It can either be intentional or unintentional or both. But ignorance cannot be justified so as to get rid of legal and penal actions. Providing unfaithful claims, misleading and inappropriate details are some of the matters that are considered as negligence. This negligences can attract legal matters against the defaulter. Hence, if an act of negligence can provide harm to others, then it is undoubtedly punishable by law, especially in the case of companies who are attributed with public money. These companies are bound to undertake due diligence prior to any matter so that problems can be avoided. There are two requirements which satisfy the prevalence of negligence in an activity (Sawyer, 2003). Firstly, there must be a duty to be accomplished and secondly the person bound to accomplish that duty must breach it. When the defendant contravenes any duty owed to a plaintiff, he is liable for an act of negligence. This contravention can arise when the defendant fails to employ due care for accomplishing the target. It is the jury who is bound to decide whether elements like duty to be fulfilled and contravention of the duty is prevalent in the case or not. It is upon the plaintiff to prove to the jury whether any kind of harm or loss has been caused to him because of the negligence of the defendant. Next is the element of an immediate cause (proximate). If the harm caused by defendant is greater than the harm envisaged by him, then the plaintiff will fail to prove that the actions undertaken by the defendant were the proximate cause of damages to plaintiff. Then is the damage element where the plaintiff is bound to prove the legitimacy of harm caused to him. Then is the element of a talented and professional lawyer who can win the case by reversing the unfortunate circumstances in the clients fa vor (Mock et. al, 2013). As Andersons had earned high revenues from HIH Insurance, the former members from the team of external auditors could have been employed. As discussed earlier, HIH Insurance had paid massive money in consulting and auditing services but still Anderson could not identify or rectify the inaccuracies prevalent in the company. This proves that Anderson was also indulged in false activities with the company. The company was irregularly besmirching the public money but the auditors were unable to locate any such happenings. This leads to an assumption that Arthur Anderson being an auditor of HIH Insurance Ltd was involved with the company in order to manipulate its accounts. According to Kalpan William (2013) it is the auditors duty to provide what is beneficial for the company but they themselves were involved in such fraud, thereby putting their goodwill and licenses at stake. Auditing is done so that accounts can be examined and an expert judgement can be ascertained on the companys financial performance. Both auditing and consultancy are connected but still different (Christensen, 2011). Auditors are legally bound to be the watch-dog of companys activities while consultants are bound to evaluate company requirements and provide necessary reliefs for the better interest of the company. Hence these are connected and can be employed from a same firm or individual. Both consulting and auditing is a one-by-one procedure. Firstly, consultants evaluate the circumstances and provide an appropriate solution. Secondly, an auditor being a watch-dog to prevent discrepancies in the company is the end process (Hoffelder, 2012). As per Gilbert et. al (2005) legal appointment of one and same individual as an auditor and consultant is permitted by law. If it is against legal requirements, then any deed done by them becomes unethical. In the case of HIH Insurance Ltd, prior auditors were duly appointed as the external auditors of the company but they were appointed to assist the company in frauds which are totally unethical. In this case, they are appointed both as auditors and consultants for the better management of the company. If this is permitted in auditors law, then its ethical (Cappelleto, 2010). In the insurance industry, HIH Insurance Ltd came out to be a significant one. As it failed to encounter international pressures within the industry and also disappointed in providing for contingencies, it suffered a downfall. The required standards were also not followed by the company. According to the CLERP and Ramsay Report, several rules and regulations were provided which was compulsory to be followed by insurance companies. Many new significant standards and economic and corporate corrections were made in the existing rules that must be followed. Hence, audit is very essential in companies as it provides an assurance whether the financial statements present a true and fair view of the companys performance or not. Unintentional negligence can be accepted or forgiven but deliberate negligence is punishable by law. The introduction of new standards may pave out ways for better performance of insurance companies (Baldwin, 2010). Proper due diligence, efficient audits etc are some of the benefits that are introduced in these standards. This can facilitate in better functioning of audits and auditors within companies by adopting effective audit methods but with unbiased independence. References Baldwin, S 2010, Doing a content audit or inventory, Pearson Press. Cappelleto, G. 2010, Challenges Facing Accounting Education in Australia, AFAANZ, Melbourne Christensen, J. 2011, Good analytical research, European Accounting Review, vol. 20, no. 1, pp. 41-51 Gilbert, W. Joseph J and Terry J. E 2005, The Use of Control Self-Assessment by Independent Auditors, The CPA Journal, vol.3, pp. 66-92 Heeler, D 2009, Audit Principles, Risk Assessment Effective Reporting, Pearson Press Hoffelder, K 2012, New Audit Standard Encourages More Talking, Harvard Press. Kaplan, S. Williams, D 2013, Do going concern audit reports protect auditors from litigation? A simultaneous equations approach, The Accounting Review, 88(1), 199-232. Mock, T. J., Bdard, J., Coram, P., Davis, S., Espahbodi, R. Warne, R 2013, The audit reporting model: Current research synthesis and implications, Auditing: A Journal of Practice and Theory. 32, 323-351. 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