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Thing Fall Apart Essay Research Paper Things free essay sample
Thing Fall Apart Essay, Research Paper Thingss self-destruct All the civic establishments in a greater or littler class had ever been ...
Thursday, January 23, 2020
Standardized Testing Essay examples -- Standardized Testing Essays
Standardized Testing Every year thousands upon thousands of children, ages seven and upwards sit down to take their scheduled standardized tests. This generation has been classified as the most tested in history. 'Its progress through childhood and adolescence' has been 'punctuated by targets, key stages, attainment levels, and qualifications' ('Stalin in School' 8). Each year the government devises a new standard and then finds a way to test how each student measures up to this standard. They have come to the conclusion that the easiest way to chart the success of school reform is to follow the results of standardized testing. But rating education strictly by the numbers is the wrong way to measure a process as complex as learning, and teaching kids how to memorize facts and remember dates is an altogether different achievement from teaching them how to make sense out of new ideas and experiences. This system of testing currently used is based on academic standards. These academic standards are clearly written expectations of what every child should know and be able to do at specific grade levels. They usually only test the core school subjects such as math, science, language arts, and social studies. For example, 'in Wisconsin, the standards were written for English/Language Arts, Math, Social Studies and Science at the 4th, 8th, and 12th grade levels' ('Standards and Assessments Q&A'). These standards are usually written by educators, and parents serving on special committees and sometimes by commercial test makers. However, as you will see these standards do not cover true learning. True learning involves teaching the students to think logically and form their own conclusions based on facts and inferences, not memorization and regurgitation of facts. These facts would be useless to the students if they were not able to use logic to connect these facts and make educated decisions. Nevertheless, the core school subjects do not include this. According to Brady, ?School subjects are just convenient organizers of information. As all effective teachers know, the real challenge isn't to stuff kids' heads with secondhand information, but to teach them to think, to draw inferences, generate hypotheses, formulate generalizations, explore systemic relationships, make defensible value judgments, and so on.? Education is not about how well a student can me... ...terns, evaluate situations, and make inferences and logical decisions based on facts and observations. And furthermore rating education and a student?s progress strictly through numbers is the wrong way to measure a process as complex and intricate as learning. Works Cited Brady, Marion. 'Not-yet-answered questions about standardized testing.' Knight Ridder/Tribune News Service 28 Jan. 2003: K. Clarke, Kevin. 'Why students are feeling so testy.' U.S. Catholic July 2000: 27. Gallagher, Tom. 'The Case Against Standardized Testing: Raising the Scores, Ruining the Schools.' The Progressive Aug. 2001: 44. 'How Standardized Testing Damages Education.' FairTest: The National Center for Fair and Open Testing. Moon, Tonya, Catherine Brighton, Carolyn Callahan. ?State standardized testing programs: friend or foe of gifted education? (On Gifted Students in School).' Roeper Review Wntr 2003: 49. Morse, Jodie. 'To Test and Test Not.' Time 6 Oct. 2000. 27 Mar.2003. Ã Ã Ã Ã Ã 'Stalin in School.' New Statesman 17 June 2002: 8. 'Standards and Assessments Q&A.' Advocates for Education of Whitefish Bay.2002. 27 Mar.2003. < http://www.fairtest.org/arn/wislet.html>.
Wednesday, January 15, 2020
More and More on Technology Essay
They are the ââ¬Ëmachinesââ¬â¢ which just receive their leadersââ¬â¢ requirements and relying on machines to complete without thinking. Becoming shortsighted and lose their belief, human act just for only financial purpose, regarding the progress and the negative effects. There have been many crises appearing one by one at the aspect of environmental pollution, religious conflicts and the injustice in the social wealth. For example, the Rhine has lost the beauty described by Friedrich Hà ¶lderlin, a major German lyric poet, and been forced to be cut off and be a hydropower station to produce electricity as a slave to sever for human. Nature has changed its role, losing its previous holy, and become a serious of progress of being exploded, transformation, storage and distribution. There is not anybody like the Indians in New Mexico, refusing to use steel plough to tillage. Why? Is it just a rejection of using the plough? Itââ¬â¢s absolutely not. At the aspect of Indians, land is their mother and they should respect and protect her as a part of their bodies and using the steel plough to cultivate the land equals to doing harm to their mother. Itis not a foolish behavior. In contrast,it completely shows they still have the loyalty and the pure soul comparing with those numb people lost in the frigid material world. Whatââ¬â¢s more, human are just rescued by technology but lose in their own dilemma created by themselves. For women, suffering from the twisted complex ethics and aesthetics, they are on the heavier social pressure of every behavior given by the followed medium. Even the weight, the figure and the action of the every part of their body are strictly required and involved in their ethics. They have to limit their desire to make the body slim and the culture of blind diet and losing weight, causing women live in a nervous station and get psychological disease. To sum up, technology, different from machine, is a dynamic progress where human use machine system to communicate with the nature to balance the relative relationships. It is a positive product of human exploring the objective world but human cannot rely on to seriously. Though most of people are the user of new technology and not the finder, our thought should not be limited by technology. We should consider how to use the technology to make the world harmonious and serve human more effectively.
Monday, January 6, 2020
The Right to Vote in the US for African Americans - Free Essay Example
Sample details Pages: 4 Words: 1270 Downloads: 1 Date added: 2019/03/29 Category Society Essay Level High school Tags: Discrimination Essay Did you like this example? The United States of America was founded on principles which included but not limited to Individual Liberty and the idea that All men are created Equal. Meaning every citizen has freedom and rights. The most basic and common right of a United States citizen is the right to vote. It is one of the most basic but most important rights of American citizen, Without the right to vote citizens do not have a voice or say so in their country. Every United States citizen has the right to vote, but under certain circumstances which continue to change. Although everyone has a right to vote, it has not always been that way and is still not completely accurate. This is so because according to the Constitution in Article I Section 4 the handling and control of elections were left up to state legislature. Due to that article and many factors including racial discrimination, many continue to gain and lose the right to vote. Racial discrimination is an unfair treatment or bias against someone or a group of people on the basis of their race, said Collins English Dictionary. This trend of unfair treatment can be traced throughout Americas history with a few examples including slavery, Jim crow laws and felon disenfranchisement. Donââ¬â¢t waste time! Our writers will create an original "The Right to Vote in the US for African Americans" essay for you Create order Leaving control and rule of elections to state legislature led to unfair voting practices for those of color. This began with slavery. Slaves were not considered a citizen or a whole person even when deciding how population would determine how many would be represented in the house, the electoral college and taxes. Slaves were first considered property, so by law they were not allowed to vote because during this time you had to be a white male owning property later changing to a white male of age. Slaves became equivalent to three fifths of a white person, represented by the three fifths compromise. After the civil war ended slavery, along came the ratification of the fourteenth amendment. Southern states, stated that citizenship is granted to all persons born or naturalized in the US, including slaves. Therefore, slaves were citizens but of course still could not vote due to states having control over voting. The 15 Amendment would soon come in to help those of color. It stated that the right to vote can not be denied based off race. Although many would think that voting would be easy for those of color at this point it only became even more difficult leading to more racial discrimination to hold those of color from their right to vote. After the 15th amendment was passed in 1870 other racist, discriminatory acts and laws were put in place to prevent those of color from voting. For a brief moment those of color could register to vote openly. Due to the withdrawal of Federal troops from the south, a huge component of Racial Discrimination came back into play. Soon after, the small amount of color people who were able to pass test would shrink to an even smaller amount. The Klu Klux Klan quickly rearose in the Old Confederacy. The Klu Klux Klan is a white supremacist group devoted to preserving white supremacy. They use hate crimes, leadership roles and scare tactics to prevent those of color from voting. The KKK would soon take over the south with winning political positions and turn most states into democratic states. For example, legislature would soon run into problems with their new laws because it affected some of the white community. In 1890, Mississippi had a convention to write a new state constitution. White officials associated with the KKK were clear on their intentions by making statements such as, We came here to exclude the Negro, declared the convention president. So, in 1900, would come the grandfather clause, allowing anyone whose grandfather or father could vote before 1867 to skip these discriminatory tests. Other Discriminatory laws included, literacy and property test. For example, the literacy test in Mississippi required applicants to recite and write a portion of the states constitution and a full essay on the responsibilities of being a citizen. Law makers knew that many people of color were not very educated and would not be able to pass the test in order to register to vote. Instead of saying this they chose to say that these tactics would ensure educated and knowledgeable voters. Throughout the next thirty years African Americans outgrew Poll tax and Literacy test. But threats of death, unemployment, becoming homeless, being denied credit, mob violence including KKK would keep those of color away from the polls. By 1940 only about three percent of blacks were registered to vote in the south with only one percent in Mississippi, due to racial discrimination. With these numbers, people of color had no say so in their towns nor states. So once again due to racial discrimination, those of color could not vote; leaving them without a basic right. Leaders in the black community and northerners would soon begin to fight back. But their attempts to get those of color to vote led to violence and death threats. The attempts would turn into the civil rights movement in the early 1950s. Color people in the South demanded their rights granted to them as any other citizen would get and started voter registration drives throughout the South. For example, Medgar Evers was stopped by a white mob from voting in Mississippi. He would soon become a civil rights activist, but due to his heroic civil rights activities, he was killed at his home by a white supremacist. Because of people like Medgar Evers and Martin Luther King, forty percent of color people were registered to vote by 1964. Also, in that same year the 24th amendment was ratified, and poll taxes would soon be ruled unconstitutional. The African American community went through many other trials and tribulations dealing with voting in the south. Including the Selma march in Selma, Alabama, which was a televised showing of how bad and horrible those of color were treated for wanting to exercise a basic right. This pushed the current president, Lyndon Johnson to pass laws to enforce African Americans right to vote. Then the voting rights act of 1965 was signed into law and ruled out any type of discrimination against those of color when trying to use their basic right to vote. African Americans over the years and even in present day exercise their right to vote. Racial discrimination is not as bold as it was but still exist in hidden ways. For example, in the latest elections throughout the south, on election day voting stations in mostly black areas were closed or many people were told they could not vote due to unforeseen circumstances. Ballots were lost or left places that contained mostly black votes. For example, in Georgia many people who tried registering to vote before the deadline applications were denied or held until after the elections for unforeseen reasons. Also, in many states due to the overwhelming number of black people who have been to jail, laws were put in place to take away voting rights of felons. That too has begun to change thanks to the state of Florida voting to allow felons to vote. Although there has been a lot of progress within the black community, it took years and a lot of struggle, blood, sweat and tears to get to the point where we are now. Racial discrimination played an overall major role in the roller-coaster ride we call the right to vote. The discrimination against those of color exist in many aspects of our world and voting rights is just the start.
Sunday, December 29, 2019
Saturday, December 21, 2019
Release the Green and Save the Economy Essay - 1149 Words
Weed, pot, dope, Mary Jane, joint, grass, chronic. These terms possess one simple factor in common; they refer to one of the most infamous drugs in the United States, marijuana. The dispute over accepting marijuana as a legal substance against the opposition is a particularly intense subject in the United States. It is deliberated on the news, political debates, and involved in daily conversations of several. The public needs a fundamental comprehension regarding both aspects of this issue before adopting a stance. Legalizing marijuana has the potential to recover our subsided economy by launching job markets, improving tax revenue for the government, along with putting the tax-payers money to commendable services. People neglect to seeâ⬠¦show more contentâ⬠¦Marijuana is a healthier alternative to pharmaceuticals when it comes to victims of chronic pain. For one, marijuana is considerably less addictive than pharmaceuticals, and for two, it can increase appetite which is a m ajor concern regarding chronic pain victims. Tobacco users are more probable of developing diseases such as cancer (lung, throat, mouth, and lips), emphysema, and chronic bronchitis than marijuana users. Plus, as Time Magazine wrote, ââ¬Å"No one has ever died of THC poisoning, mostly because a 160-lb. person would have to smoke roughly 900 joints in a sitting to reach a lethal doseâ⬠(Cloud, 2002). As for alcohol, a 160 pound person would merely need to take sixteen-nineteen shots in a quick session to obtain a fatal dose. If some people were competent enough to grasp the irrefutable gains from legalizing marijuana, they could better understand why allowing people to rock the ganja could help our inadequate economy. The United States is in need of creating new job markets to assist the economy. The Bureau of Labor Statistics published their monthly economic news releases that stated, ââ¬Å"From April through October, the [unemployment] rate held in a narrow range from 9.0 t o 9.2 percentâ⬠(2011). That indicates, for the majority of the year, approximately fourteen million Americans were unemployed. With legalizing marijuana, the United States would open brand new job markets in agriculture, packing, marketing, andShow MoreRelatedThe Benefits Of Recycling895 Words à |à 4 Pagesbenefited because recycling is a generally ââ¬Å"clean,â⬠process which puts factories that release harmful pollutants out of business, and ready to be taken over by other vocations. Though recycling is widely viewed as an environmental benefit, it also benefits other factors of life. Recycling not only affects the environment, but also the economy and the world known today. The process of recycling is viewed green, clean, and not entirely mean, and affects the environment in more ways than one. 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Friday, December 13, 2019
ââ¬ÅIt is through what we wear that we all establish our identity.ââ¬Â Briefly support or contradict this claim Free Essays
Let us imagine a world where it was acceptable to roam the streets unclothed. Would you still conform to the norm that stated that it was usual to wear clothes? Most would, but there would be a minority who would take the liberty of going out naked. They would be viewed by the majority as anti-conformist and it could have spiralling effects on other aspects of their life ââ¬â such as their identity. We will write a custom essay sample on ââ¬Å"It is through what we wear that we all establish our identity.â⬠Briefly support or contradict this claim or any similar topic only for you Order Now If a teenager wants to rebel against norms, it is very easy. They simply need to turn up to a dinner party in jeans and a t-shirt and no more need be done. They would have firmly set an impression in the minds of the other ââ¬Å"black tie wearersâ⬠. It could lead to exclusion from the group even if they knew each other previously because it is showing a side of the person that may have previously been hidden. There isnââ¬â¢t a human being who doesnââ¬â¢t take appearance into account when getting a first impression of someone. It is what initially attracts one person to another and can give an idea as to what the person may be like. However, identity can be established in many ways and clothing is just one of these methods. When looking at a particular group of people, it is usually possible to examine the trends that they exhibit and spot people who look out of place and may be trying to change or enhance their identity through their clothing. Describe the connection between one particular trend in pop music and what its followers wear. ââ¬Å"Mom. I wanna be just like Britney Spearsâ⬠were the eight words which rang across the world when Ms. Spears released her saucy ââ¬Å"Baby One More Timeâ⬠video. Suddenly, it was trendy to dress in school girl uniform and the boys were instantly turned on by teenage girls dressing just like Britney. Had it not been for Britneyââ¬â¢s video, dressing in uniform at any time other than in lessons would, most likely, still be very ââ¬Å"un-coolâ⬠. Since her first single, Ms. Spears has been an international jet-setter and trend setter. With each premiere, awards ceremony and after-show party she has attended, she has been the subject of miles worth of newspaper columns. Teenage girls everywhere have been unable to avoid the tactless and shameful promotion that Jive Records have elicited from Britney and living in the 21st century, it has become almost impossible not to be influenced by the publicity surrounding Americaââ¬â¢s most famous Virgin. From controversy to contraception, Britney has been linked to everything. The initial hype surrounding her showed that she was popular amongst teenager boys and this was, no doubt, one of the main reasons thousands of teenage girls began to idolise her. Her sweet and innocent image meant that it was cool to be like Britney and this soon led to an explosion in mini-Britneys. There was a risk that she wouldnââ¬â¢t catch on though and that she would fizzle out as another one-hit wonder. However this was soon disproved when she was pursued quickly by the other pop teen queen Christina Aguilera. Just when parents thought that Britney would be a temporary phase that their kids would go through, Christina pops up onto the scene. Bringing yet another set of catchy pop tunes, Christina enforced the idea that it was necessary to look gorgeous, be a size 8 and have a perfect body. Pig-tails were in and pony-tails were out; short skirts became even shorter and breast enlargements were being ordered left, right and centre. Despite their persistent denial of buying the plastic treatment, private clinics saw an enormous increase in their waiting list around Christmas time. It became cool to wear tight tops, to dress in leather and run around school doing Britney and Christina style dance routines. However, times change quickly and schoolgirls are already becoming bored of their teen idolsââ¬â¢ style and as Britney turns unfavourable in their eyes, it is now necessary for them to look at the older and more respected artists. Singers like Jennifer Lopez, Samantha Mumba and Janet Jackson who all have unparalleled style are the new trend. As teenage girls want to mature into appreciated women, their dress sense also proceeds in parallel and they begin to move away from the ââ¬Å"bubblegumâ⬠image into a more adult look. They will however, all too often find themselves pre-occupied with the idealistic look of women in beauty magazines and on screen. Although this shouldnââ¬â¢t be the case, it is an inevitable consequence of living in the midst of technology as we do and at least through these more mature artists, teenagers are growing up quicker. It is ironic to think that Britney is now modelling herself on her fans in order to please them. As they mature and advance in their ways of thinking and styles and trends, Britney is now evolving into a more mature and focused artist more in the style of Janet or Madonna. What is worrying though is that there doesnââ¬â¢t seem to be another level to which artists like Britney can go to after her fans get tired of her present scheme. Unlike the real divas, Britney has a shelf life and it is almost up. Unless she can creatively reinvent herself with yet another new style, her fans will have to look elsewhere for inspiration and it may well be to an anti-conformist who exhibits qualities that are rebellious and not in line with conventional trends. How to cite ââ¬Å"It is through what we wear that we all establish our identity.â⬠Briefly support or contradict this claim, Papers
Thursday, December 5, 2019
Internal Control Audit and Compliance â⬠MyAssignmenthelp.com
Question: Discuss about the Internal Control Audit and Compliance. Answer: Introduction: Double Ink Printers Limited is mainly dealing in the printing business where it provides printing material on-demand basis for their customers that includes printing of magazines as well as books and at the same time, also provide advertising materials to the publications, educational as well as advertisement industries. The company has also provided the required printing materials to both large as well as small publication industries from their manufacturing units in order to accomplish the requirements of customers on on-demand basis at various time scales. It is analysed from the case study that the DIPL is following both formal as well as professional methods in order to represent their financial information in report and more effective manner. This type of financial information is fruitful for different external auditors as well as other stakeholders in order to review both non-financial and financial information so that reasonable or desirable outcomes can be obtained for the company and also enables them to take efficient financial decision in order to enhance the overall business operations for the company (Duncan and Whittington, 2014). Further, this analytical approach plays more significant role for the auditors in order to effectively evaluate financial information or data according to the different audit measures as well as standards for accessing the financial information for the organizations. This also suggests adequate measures for different risks associated with financial aspect and at the same time, also analyses requir ed changes associated with business management perspectives in order to effectively present the financial information at all satisfactory levels as per financial needs for the companies. The professional auditors are following formal processes in order to access the desired financial information or data so that can effectively review the overall business using the analytical approaches and at the same time, variances are also analysed within business performances during different time durations. In analytical process, critical evaluation for different business activities has been done in order to avoid fraudulent activities within the business perspective that enables the business organizations to navigate their business performances as per latest marketing trends that enable the organization to remain competitive in different marketing conditions (Homb et al, 2014). In the same manner, this approach has been applied on the business operations of DIPL in order to effectively review and access their financial information that enables the company to analyse their financial performance and also helps them to reduce their risk level in business operations so that able to make more opportunities in the marketplace to perform their business in more efficient manner. The comparison of financial balances, trend analysis and ratio analysis as per business perspectives are important aspects for an analytical approach. The different phases have been categorised for analytical procedure in order to audit on basis of qualitative assurances. These include, The mapping remains starting phase for analytical procedures that mainly includes planning stage according to which financial information is examined or analysed as per future requirements of business that enables the companies to perform other stages of procedures so that effectively establish efficient auditing process for the companies to review their overall business performance (Nalewaik and Mills, 2016). As per the case study, DIPL is mainly engaged to evaluate financial data as per analytical process where auditors named Kathy and Steward are given responsibility to deliver audit reports to committee. This committee will supervise auditing process and ensures that all the financial data is reliable or relevant and presented using standard accounting norms for the effective audits. This phase also enables the companies to record their inconsistencies within business operations and acquire in-depth analysis for financial information so that can make significant financial decisio ns. This stage is mainly concerned for data measurement using the analytical procedures. This phase is designed in such manner that certainly enhances reliability for auditing process in order to perform auditing assurance management in effective manner (Lad and Dahl, 2014). This helps the organizations to take adequate financial decisions in order to enhance their overall business operations with maintenance of accounting standards. The financial performance over different time duration for DIPL can be effectively evaluated using the ratio analysis. From this table, it is analysed that liquidity ratio, profitability ratio, capital structure ratio as well as efficiency ratio are used for analysing the financial performance of DIPL over three years. From current ratio, it is analysed that this ratio has increased from 1.42 to 1.50 in year 2015 that indicates that ability of DIPL to pay their shorter debts is rapidly increasing which has really strengthened its liquidity position. Quick ratio has also been increased from 2013 to 2015 at 0.85 which indicates that liquidity position of DIPL is becoming stronger to satisfy their liabilities as compared to overall assets (Chambers and Odar, 2015). The financial performance of DIPL has been lowered as witnessed from the profitability ratio which has been reduced from 9.85% in 2013 to 7.04% in 2015 which indicates that margins of profit for DIPL has been reducing since 2013. It is also analysed that operating margin for profits is also decreased which shows that expenses for DIPL is rapi dly increasing that provides negative impact on net profit generation for the company. Further, it is also analysed that gross profits for DIPL has been reduced as observed from profitability ratio which has created complicated business situation for DIPL in order to perform their business operations (Knechel and Salterio, 2016). In addition, sales revenues for DIPL has been decreased from 3.74 in 2013 to 2.20 in year 2015 which indicates that share value for DIPL has been reduced in these three years which has reduced the sales revenues as compared to the employed capital within the DIPL. From all the above discussion, it is analysed that liquidity ratio of DIPL is rapidly increased which has affected the overall financial performance of company that has also made it difficult for company to remain competitive in such marketing conditions. It is investigated from the ratio analysis that profits for DIPL has been reduced in 2015 as compared to 2013 which is not a good sign for growth and business expansion of the company in the near future. The financial performances of companies play significant role in order to attract more stakeholders for business involvement in direct or indirect manner. The net profits as well as gross profits for DIPL has also been reduced which has lowered business value of the company (Graham, 2015). The review made on the auditing process will enable the company to analyse their financial performance in effective manner and can take adequate measures to reallocate all their financial resources. This will help DIPL to maintain and control thei r financial activities as per auditing standards that will certainly help the company to enhance their overall business operations in terms of financial performance as well. Further, BDO finance has granted loan to DIPL for which DIPL needs to pay their debts by maintaining 1.5 debt ratios in order to overcome their present financial condition. But, debt / equity ratio for DIPL is about 1.13 in 2015 which has prevented the company to pay all their shortcomings to BDO finance on on-demand and will certainly impact their financial position in the current conditions. Risk analysis plays significant role as assessment tool which enables the business analytics to effectively analyse all the potential or possible risks that can affect financial performance as well as value-creation for business organizations within market conditions. This also enables the organizations to control all challenges or issues that can hamper business growth and opportunities. The organizations management are using various risk analysis methods in order to effectively examine and mitigate all potential threats or risks associated with the business operations (Pitt, 2014). The misrepresentations within financial statement of companies due to large business transactions and tedious process for preparation of audit reports are termed as the inherent risks. The fraudulent activities or mistakes to tackle financial information are other conditions due to which inherent risks are raised in business operations. It has been analysed from the case study that audit risk and financial risk are two types for inherent risks which has been observed in DIPL that can certainly affect involvement of stakeholders as well as financial stability within the organization. Audit risk is one of the most common inherent risks that can affect business operations of DIPL in terms of future perspectives. The misrepresentations within financial statements of companies are possible cause for audit risks (Seago, 2016). The newly appointed CEO of DIPL may give inadequate information to various auditors in order to achieve higher rewards from low taxes associated with financial performance of DIPL. Misrepresentation of financial data and inefficient data monitoring within financial statements are some possible factors that can cause audit risks within the organizations. Financial risks play significant role in the auditing process that can affect involvement of external and internal stakeholders within the organizations and may hamper financial position of the organizations. From the case study, it is analysed that business operations of DIPL are affected from financial risks which have been raised from lower value of business credibility, operational feasibility as well as profitability (Bepari and Mollik, 2015). The financial performance for DIPL has been reduced in 2015 that can impact possible business expansion and growth opportunities of DIPL. In addition, business of DIPL may also be affected from operational risks due to inadequate inventories for storage of print materials which has risen due to increase demand for specific print materials within the marketplace. Factors for fraud risks: From the case study, it is analysed that fraudulent activities including misrepresentations has been observed within the financial statements of DIPL. It has been investigated that new CEO, William Jackson is one factor that can make fraud within the financial statements of the company by misrepresenting the financial information to the auditors in order to achieve higher monetary profits or benefits within DIPL (Gaynor et al, 2016). DIPL itself can be indulged in fraudulent activities by wrong representation of their financial statements in strong position so that can maintain their liquidity to repay their loans in prescribed time limit. The risk factors are mainly associated with financial statements and auditing process or standards adopted within the organizations. From the case study, it has been analysed that new CEO appointed for DIPL may be one of the possible fraud factor that can raise risks for the financial performance of the company. The company mainly appoints the new CEO for increasing their financial performance as well as enhancing their overall business operations in the printing industry. It is also analysed from case that CEO can get profits of about 10% from his fraudulent activities within the financial statements of the company (Mahfuz, 2016). The revenue information has also stated that DIPL has also make wrong representation of their revenues as represented numerical value of 3,487,500 into 5,760,000 in the years of 2015 and 2014. It has been wrongly represented that the company has earned lower expense in the previous years is also one of major fraud risk factor observed in DIPL. It is also observed that profit before tax value has been decreased at the end of 2015 whereas, net profits has been increased in the same duration is complete fraud within the financial information. Further, DIPL can also make fraud in liquidity ratios in order to get adequate loan from the financial organization, BDO finance. For that, the company has maintained their liquidity ratio at 1.5 in fraudulent manner in order to get the adequate loan otherwise the company will not be liable to take loan that will certainly affect all their strategic objectives and at the same time, will also hamper their overall business expansion and growth opportunities by maintaining their financial performance (Knechel and Salterio, 2016). This indicates that all the fraudulent activities will surely affect overall business objectives of DIPL and also affect their financial performances. References: Bepari, M. and Mollik, A. (2015) Effect of audit quality and accounting and finance backgrounds of audit committee members on firms compliance with IFRS for goodwill impairment testing. Journal of Applied Accounting Research, 16(2), pp.196-220. Chambers, A. and Odar, M. 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