Mesopotamia Is Great :: World History

Mesopotamia Is Great The Land Between the Rivers has been a wellspring of both savage savageness and extraordinary civic establishments. Mesopotamian culture arrived at its top between ca 3000-550 BCE. However, quite a bit of Mesopotamian culture goes unnoticed, regardless of its rich legacy. An immense heft of the extraordinary early civic establishments created in the land known as Mesopotamia. It can, truth be told, be demonstrated, beyond a shadow of a doubt, that as a result of Mesopotamia's broad exchange courses, its astounding pioneers, and the cosmic development in innovation that happened, that Mesopotamia was perhaps the best human progress to have at any point existed. For now is the right time, Mesopotamian culture had the best exchange courses. Its exchange arrange came to from the sands of Egypt to the deserts in India. Assuredly no human progress in the western world around then had not known about the extraordinary societies that existed between the Tigris and the Euphrates. Egypt, in itself, had a phenomenal exchange course with its entrance to the Mediterranean ocean. Mesopotamia, be that as it may, had exchange courses in Egypt, however in numerous different areas toward the east too. All past exchange courses had been kept from town to town. Through its broad exchange course, it tends to be seen that Mesopotamia was an incredible human advancement. Mesopotamia didn't just have exchange courses as a demonstration of its significance, yet a thriving government also. As Mesopotamia was racked with brute attacks, the ascent of a portion of History's generally fearsome and extraordinary pioneers can be seen. Sargon I, for instance, figured out how to bind together probably the biggest region of human progress around then. Sargon I is likewise noted having never lost a solitary war in all his years. Too, with Mesopotamia, the main framework and in reality the most broad in that point in time-of classified law. Lord Hammurabi's suitably named arrangement of classified law, the Code of Hammurabi, while apparently cruel in the present view, was proclaimed as an equitable and reasonable law back in its day. History likewise shows that probably the best ziggurat ever was made in the place where there is Mesopotamia.. Nebuchadrezzar II's Hanging Gardens of Bablyon is noted as being perhaps the best wonder of the antiquated world. With such a superb series of pioneers, it is clear to presume that Mesopotamia was perhaps the best human advancement ever to have existed. Beside its string of mind blowing pioneers, History shows that Mesopotamian culture brought forth the absolute most prominent innovation man has ever evolved.

Narrative of Lord of the Flies essays

Story of Lord of the Flies papers Everything started when we smashed on the island. The Island was tremendous, a heaven, our heaven. There was around 15 of us, practically all were finished outsiders. I stayed there, blowing the conch, the delightful, incredible conch, as the young men on the island went to the stage. At that point we saw a murkiness coming towards us; that is the point at which everything started. The encounters I had on this island, this heaven, transformed me until the end of time. To start, a large portion of us didn't have any acquaintance with one another, yet immediately made bonds with one another, for example, Piggy and I. We all chose we required a pioneer and the decision was either Jack or I. I was picked, that is when Jack started to loathe me. From the start, everything worked out positively, we had numerous gatherings, which the young men adored, and we made principles. A portion of the young men had certain jobs or occupations, for example, Jack and his ensemble being the trackers, and Sam and Eric looking out for the fire. Everybody concurred that we ought to have rules and occupations, yet nobody needed to adhere to these guidelines of carry out their responsibilities. We must have administers and obey them. All things considered, were not savages...(Golding 38) Jack said. After a discussion with Jack about the young men not working and the trackers not killing any pigs, the strain between us was felt at al times. Not long in the wake of slamming on the island, the young men started to turn to viciousness. Jack and his ensemble started to adore chasing, only for the sentiment of intensity after they've killed. Jack started to carry more young men chasing with him, which made the young men quit adhering to rules and quit carrying out their responsibilities. The young men thought of a serenade for festivities in the wake of executing pigs. Slaughter the pig. Cut her throat. Spill her blood(Golding 63). Everybody took an interest in the festivals and serenades, including me. At times, however, a few young men became really excited. During the serenades, one kid would act like a pig and the various young men would be trackers. In the where a few young men became overly enthusiastic, the kid acting like the pig would get injured. Thi... <!

College Essay Samples and Professional Development for Educators

College Essay Samples and Professional Development for EducatorsHave you ever been to a college essay samples contest? If so, you know that some of the questions asked at these contests are often pretty bizarre. Some questions are so bizarre that they would be laughable if they weren't for the degree of difficulty of the questions.Why are students being asked so many silly questions at essay contests and why do people feel that they need to spend money on professional development for educators when it could be better spent elsewhere? All of this is something to ponder. You will learn some of the things that I am talking about below.Most of the questions at professional development related to essay contests and college essay samples are driven by the student. It has been a well known fact that students are less motivated to work hard than adults are. Most students believe that all the homework and exam prep are enough. And, they feel that they can get away with skipping many parts of the material.The student needs to feel that he or she is taking on an extremely difficult assignment. This is not the case with college essays.The student needs to feel as though he or she is contributing in a meaningful way to the course. You need to see the word count on the list, but you also need to see the attention to detail.To really understand the question and how students think they are doing well on an essay samples test, you need to talk to someone who is a test taker or a tutor. There are going to be lots of answers to your questions. It is just good to know what is really being asked.I have never understood why college essay samples are too difficult. I want to get credit for being an educated individual, not feel that I am wasting my time on a test that is too difficult.Look, if you are looking for a cheap place to take college test prep, then the easiest answer is Professional Development for Educators. This is the best solution for that. There are many guides availab le that can help you learn how to make writing and critical thinking easier, so that you can succeed on the essay samples.

Evaluation Of A Program For A Team - 810 Words

Some teams have a leader and members’, while others consist of members who come together and bring a diverse set of skills, that are used collectively to carry out the team’s common goals. In order for a team to meet its intended purpose effective communication is vital. Moreover, each team member should complement each other and avoid unnecessary conflict’s, that impede productivity and positive creativity. Therefore, it is important for a team to find its best communication types for building and bringing out the best in each team member. Body Angel Avery a middle school teacher was sadden by the stories her students shared about the hopelessness felt in their community to attend college or even graduate from high school.†¦show more content†¦(Wood) Through procedural communication in our mentorship program, it starts with each mentor candidate being interviewed by the team and then voted in by majority vote to become a volunteer mentor. Each new mento r and mentee is oriented on the programs history and agenda. The mentorship interaction is guided by a set of program policies for managing the success of the mentorship program, which include the ground rules for the mentorship relationship. Due to the limited number of mentors, mentees are accepted by application only and mentors are discouraged from mentoring more than two girls at one time. In order to create the best possible mentorship experience for the mentee, the mentee chooses their mentor by reading their possible mentor’s bio and filling out a short questionnaire to help the mentee identify their mentorship expectations. Our team is aware each mentee is different, so we offer personalized mentorship, which may include any or all of these skills; problem solving, conflict resolution, career planning, college preparation, goal setting, financial planning, skills development and networking. Cohesion- Is a degree of closeness among members and the sense of good spiri t. (Wood) Group or team cohesion is the social glue that keeps the group or team closely connected. Furthermore, strong group or team cohesion better helps with achieving the goals of the group or team. Additionally, with group or team cohesion eachShow MoreRelatedEvaluation Of A Team Training Program1516 Words   |  7 Pages If I were the coach of a softball team and had to formulate a pre-season, in-season, and post-season work out program I would start by making a list for each to stay on track. For pre-season, things I would bullet point would be; running, weight training, skill specific sessions and learning strategies. Next would be for in-season practices and this is going to be my maintenance phase. Last is the post-season part that is focusing on getting ready for the next year so I would bullet point theseRead MoreProgram Evaluation Critique Essay1546 Words   |  7 PagesProgram Evaluation critique to: Trish Mckay from: steven wayock subject: Team read- program evaluation Critique date: [ 10/31/2012 ] cc: Professor Turner, Margo Jones, Trish McKay Steven Wayock’s Independent program evaluation Critique Team Read’s program evaluation completed by the independent evaluator Margo Jones took an overall look at Team Read based off of statistical analysis conducted in two different phases. These phases evaluated different scopes of Team Read, the readers theRead MoreEvaluation Of A Classroom Referral Records817 Words   |  4 PagesDuring the first year, the program coordinator would administer the pre-assessment and gather results. Those results would then be presented at the first DRS meeting along with the common assessment data from Illuminate provided by the math and language arts teachers. Throughout the rest of the year, in six week interval during DRS; common assessment data would be analyzed to monitor THINK Together student growth. Twice a trimester, the administrative team would document GPA’s in student progressRead MoreAdvanced Home Care s Customer Care Center1142 Words   |  5 Pages(n.d.). Needs Assessment). It was the hope that in doing a needs assessmen t there would be data that helped to better understand the current state of the team and the clear deficiencies as to why they are not where they should be. The information collected in a needs assessment helps to inform and drive every decision about the needs of the team and what is necessary to fill the need. If there is no understanding of current performance then there can be no effective planning for how to gain supportRead MoreRisk Drinking Among Local Youth Aged 18-241242 Words   |  5 PagesExercise 1: A health promotion team plans a program to reduce the level of risky drinking among local youth aged 18-24. Based on recommendations from researchers who had run a similar program in New Zealand, the Australian team design a mass media campaign as one component of the overall program. a) Discuss why the team might want to evaluate the mass media campaign before implementing it and identify the type of evaluation that they would be conducting. Justify your reasoning with appropriate referencesRead MoreCareer Development Plan Summary1639 Words   |  7 Pagesassume additional responsibilities but also initiate the hiring of additional team members. This report will introduce five new positions to the team, the implementation of a new training program, evaluation process, incentive/benefit package, compensation, and career development strategies to supplement these new positions. New Team Development Until this point in time, the finance department has sustained five team members. Two members have been assigned to maintain accounts receivable, two otherRead MoreIncreasing Utilization Of Mental Health And Health Services777 Words   |  4 PagesServices The availability of professional services to accommodate all aspects of a healthy child is important to establish in a Community School environment participating Community Schools is partnering with CBO’s partners and their health service team provide the necessary services for the school. Increase Mental Health/Health Services: In year 1: 60% of students and/or families will demonstrate an increase in utilization of mental health and health services. In year 2: 70% of students and/orRead MoreDetermining Based Outcome Measure For Selecting The Gas Instrument1551 Words   |  7 Pagesgo about implementing a program evaluation model to determine client gains? In order to implement a program evaluation to determine client gains, there will be a team consisting of myself as the lead consultant, 3-4 program evaluation support staff members who will assist in the evaluation process and one staff member from the center being included to provide relevant center information. Key staff from the center will be asked to form an advisory group where all evaluation measures, outcomes andRead MoreThe Function and Purpose of Audits and Evaluation Programs796 Words   |  3 Pagespurpose of audits and evaluation programs are to ensure that periodic, formal review occurs such that program implementation and budget can be informed. The audit and evaluation process serves to provide information to the teams responsible for execution of those programs regarding their results and work quality. It is essential that the audit and evaluation program procedures result in new information and do not duplicate previous efforts. Essentially, the audit and evaluatio n programs should answer questionsRead MoreEvaluation And Evaluation Of Evaluation1230 Words   |  5 Pagesapproaches to evaluation at present include many different models, but they share one thing in common that they all use stakeholders in the program to assist in conducting the evaluation. However, they may use them to attain different goals and employ in different ways. This mini paper will present three evaluation approaches that involving stakeholders in the evaluation process, which are participatory evaluation, developmental evaluation, and empowerment evaluation. Participatory evaluation Jean King

Freedom of Expression Is Vital to a Free Society Essay...

The First Amendment of the United States Constitution states, â€Å"Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the press, or the right of the people peaceably to assemble, and to petition the Government for a redress of grievances.† Does this mean that freedom of speech cannot be prohibited in any way? Are there any reasonable arguments for limiting speech? In this paper, these questions will be examined along with a discussion of where the basic right of free speech originated. Today, society or government can attempt to regulate speech, but it cannot prevent it if a person is within the parameters of his or her constitutional rights.†¦show more content†¦The second point by Domino concerning freedom of expression was the issue of symbolic and offensive speech. The conduct of this type of speech does not necessarily involve oral or written communication of a p olitical nature or a particular set of ideas (48). Domino contends that, â€Å"Constitutional rights are possible only when there is some means of promoting and enforcing the obligations of others to respect our right† (50). Furthermore, in relationship to offensive speech are Domino’s third and fourth points of racist speech and hate speech, which often produce a negative or a violent reaction in people (66). The Supreme Court has said, â€Å"The First Amendment permits the government to prohibit offensive speech as intrusive when the ‘captive’ audience cannot avoid the objectionable speech†¦Ã¢â‚¬  (72). In other words, a person simply wanting to do or say whatever they want is not necessarily permitted if it becomes an infringement upon someone else’s personal rights. Domino’s last point is certainly the most controversial topic associated with freedom of expression. With the issue of competing rights, especially the subject of abort ion, the challenge becomes between society’s interest in safety and public order and someone’s constitutional rights (81). The Supreme Court has recognized that the right of free speech includes the right to persuade others to change their viewpoint. The message is permitted even if it may be offensive to the recipientShow MoreRelatedStudies in Contemporary Literature: Free Speech1622 Words   |  7 Pagesother controlling bodies (Wikipedia, 1). This can be done by governments and private organizations or by individuals who engage in self-censorship which is the act of censoring or classifying one’s own work like blog, books, films, or other means of expression, out of the fear of, or deference to, the sensibilities of others, without overt pressure from any specific party or institution of authority. Censorship occurs in a variety of different contexts including speech, books, music, films, and otherRead MoreThe Media As A Valuable Outlet For Free Expression16 65 Words   |  7 PagesThe social media as a valuable outlet for free expression Introduction The communications and media landscape is experiencing a profound and fast transformation. There is a possibility of describing the evolution and development of new technologies as enterprising and open. The internet comprises of the considered technological developments, which is the latest outlet that a considerable number of people in the world can access and use to communicate (Maras 3). Just as other technologies before itRead MoreEssay Costs and benefits of free speech and press826 Words   |  4 PagesFreedom of speech and press, or freedom of expression, are fundamental rights. Without these freedoms a truly free society cannot exist. By definition, they allow the citizens to communicate their ideas both verbally and in print. There are many advantages, as well as disadvantages, that an individual receives these rights. However, as with most constitutional freedoms, free of expression can be limited under certain circumstances. The First Amendment in the United States Constitution statesRead MoreHow Has Freedom Of Artistic Expression Changed The Uk?1726 Words   |  7 PagesHow has freedom of artistic expression changed in the UK? Introduction The freedom of artistic expression has been a very controversial topic over the years in the media and general public of UK. Freedom of expression is vital to the arts which needs to be actively encouraged at the core of artistic practice and mission, or it risks being suppressed and diminish due to competing concerns. An artist holds responsibility to maintain the balance between certain boundaries of violating societies respectRead MoreDefinition Of Media Freedom Of Expression Under Article 10 Of The Human Rights Act And The European Convention On1676 Words   |  7 PagesChapter 3 - Explanation of Media Freedom of Expression under Article 10 of the Human Rights Act and the European Convention on Human Rights On the 2nd October 2000, the Human Rights Act 1998 came into force as the most important privacy statute to further strengthen the UK domestic law by affording the rights introduced by the European Convention on Human Rights. The HRA 1998 have been introduced with a wide and comprehensive scope as it applies to most domestic public authorities and bodies including:Read MoreNgos And Freedom Of Expression1719 Words   |  7 Pages NGOs and Freedom of Expression NGOs are significant actors in defending the human right to freedom of expression worldwide. The right to freedom of expression is entrenched in international law through the following: Article 19 of the Universal Declaration of Human Rights (UDHR): â€Å"Everyone has the right to freedom of opinion and expression; this right includes freedom to hold opinions without interference and to seek, receive and impart information and ideas through any media and regardless ofRead More‘Freedom of Speech Means the Freedom to Offend.1372 Words   |  6 Pagesthe very essence of free speech; it is, as Orwell believed, the mother of all civil rights. Without the unconditional freedom to offend it cannot exist. Ideas are, more often than not, dangerous things. There is little point in having freedom of speech if it only defends the most popular and innocuous of opinions. The freedom to offend can perpetrate racial, social or religious intolerance; however, conversely, it is also the only means available to fight against such bigotry. Free speech is not somethingRead MoreFreedom Of Speech : Free Speech1296 Words   |  6 PagesFreedom Of Speech In 399 B.C, the Greek Philosopher Socrates was persecuted for an early argument promoting free speech. Later on, The Protection of Speech was first introduced when the Magna Carta was signed in 1215, and in 1948, the United Nations stated that free speech is a human right and drafted into the international Declaration of Human rights.The government doesn t have the right to make a law abridging the freedom of speech because Free Speech is a form of democracy and it s a fundamentalRead MoreThe Battle Of The Confederate Flags1118 Words   |  5 Pagesthe faculty of the Harvard community. Many students argued with the hanging of those offensive flags in the window of the dormitory are the symbols of Slavery and offer many offensive message, while others claimed that those symbols are the form of freedom of speech and it should be protected according to the First Amendment. The Harvard faculty did not react to the incident that happened on the campus until President Bok s speech on March 12. Derek Bok, he was the president of Harvard UniversityRead MoreCensorship is a Personal Decision Essay1558 Words   |  7 PagesCalifornia (1971) It is probably no accident that freedom of speech is the first freedom mentioned in the First Amendment: Congress shall make no law...abridging the freedom of speech, or of the press, or of the people peaceably to assemble, and to petition the Government for a redress of grievances. The Constitutions framers believed that freedom of inquiry and liberty of expression were the hallmarks of a democratic society. Freedom of speech, of the press, of association, of assembly

The Adoption Of Building Information Modeling - 3362 Words

1.0 Introduction It has been recognised that it is common to have much higher real construction costs than what was predicted at early design and plan phrase. Poor data and information management as one of the major reasons causes costoverruns has achieved $16 billion a year in US construction industry given by recent research carried out by US NIST (2004). The adoption of Building Information Modeling (BIM) was then suggested and encouraged by many expertise which has been proved in many practical construction cases in the past that BIM would help to efficiently reduce the information costs throughout the construction process. In this paper the researcher will briefly introduce the background and development of BIM. The relationship between BIM adoption and project cost-saving in Architects, Engineering and Construction (AEC) industry will also be analysed. Besides, this paper also aims to discuss the potential impacts of the use of BIM on total duration and project costs in construction industry. T his is carried out through analysing and evaluating the benefits and innovation of project process within BIM environment. Apart from that, challenges associated with BIM technology and barriers that prevent people from adopting BIM technology will be presented in the end. 2.0 The Origin of BIM With the development of computer technology and much less costs, the adaptability of BIM collaboration during the design process has been widely embraced by construction industry.Show MoreRelatedBuilding Information Modeling And Construction Industry1222 Words   |  5 PagesBuilding Information Modeling in Construction Industry Jyothirmai Chatrathi, chatr1j@cmich.edu BIS 625 Research in Information Systems College of Business Administration, Department of Business Information Systems Central Michigan University Mount Pleasant, Michigan 48858 USA Keywords: Information systems, construction industry, Building Information Modeling. Background: The development of technology is very rapid in many industries, but in the field of construction it is very slow andRead MoreBenefits Of Building Information Modeling Essay965 Words   |  4 Pages5. Benefits of Building information modeling in Cost Estimation The cost estimation is the crucial section in the construction industry and estimation of cost is done depending on the number of labor, material, and the time conditions. The cost estimation is a time taking process and it seeks the participation of entire cost estimator group. †¢ For estimating the cost, BIM produces rapid cost feedback throughout the lifecycle of the building. †¢ The model has the ability which enables the constructionRead MoreModern Building And Designing Practices10030 Words   |  41 PagesABSTRACT Objective Modern building and designing practices have come a long way away from traditional methodologies. Building Information Modeling (BIM) has emerged onto the forefront as a critical technology in the contemporary building design practice and construction industry (Mandhar, Mandhar, 2013; Panuwatwanich, et. al, 2013; Abbasnejad, Moud, 2013; Arnett Quadrato, 2012). There are however, several gaps observed in its adoption due to gaps between the industry and academia. These gapsRead MoreThe Use Of Consulting Technique Within The Social Approach916 Words   |  4 Pagespoliticians to name a few use these methods. Within my research the common ground is that persuasion is in the moment and influence is invested pursuit. Influence diverts from behavior, and actions. Influences can conspirer through words and modeling. With the utilization of influence techniques, such as, social approach, rational approach and emotional approach. As an educational leader you should influence your staff and students to work at their best. When teachers are appreciated and trustedRead MoreIntegration Of Leed Indoor Environmental Quality Credits Into Bim Software2582 Words   |  11 PagesIntegration of LEED Indoor Environmental Quality Credits into BIM Software to Design Educational Buildings with Enhanced Quality Indoor Environment A Proposal by Kanishk Sharma Submitted to the Office of Graduate Studies of Texas AM University in partial fulfillment of the requirements for the degree of MASTERRead MoreChallenges Of Using Bim For Fm1351 Words   |  6 PagesIntegrating multidisciplinary information in a single BIM model requires multiuser access to the BIM model.† (Azhar et al., 2012, p. 24) project team can overcome this challenge by implementing BIM project execution plan, which includes supporting technology infrastructure needed for BIM implementation in a certain project. Technology infrastructure includes which software will be used with the files format for information transferring and the exchange process of the information between different teamsRead MoreThe Concept Of Legacy Systems1515 Words   |  7 Pagesthough a solution in the short run, is that, in the long run, legacy systems will continue to accumulate. One of the best ways in which enterprise can make legacy systems agile and flexible is to have modern APIs attached to them. This will form the building blocks for a longer but smoother transition especially if the organization puts in place modern APIs (Krafzig, Banke, Slama, 2005). The APIs can then go through a slow transition to fit modern architecture or models. This can be done behind theRead MoreHealth Information Technology1521 Words   |  6 Pages Introduction: Office of National coordinator for Health Information Technology (ONC) has funded this program to find breakthrough innovations in the field of Health Information Technology (IT). This research program was awarded $60 million and this program is divided into four focus areas. This program brings together researchers, healthcare providers, and other health IT sector stakeholders in order to transform the research products into practice. This program is designed to improve qualityRead MoreDesign Educational Buildings With Enhanced Quality Of Indoor Environment2179 Words   |  9 Pagescredits into BIM software to design educational buildings with enhanced quality of indoor environment Introduction Background According to the studies of U.S. Environmental Protection Agency (EPA) the level of pollutants inside the building can be two to five times higher than the outdoor levels and these pollutants are major cause of worry as majority of people invest their 90 percent of time in indoor activities (10). The educational buildings are heavily occupied most of the time as they provideRead MorePredictive Analysis Model1387 Words   |  6 Pagesnetwork can be modeled using different predictive modeling techniques. This paper listed different IoT data based predictive models and their comparison to understand the usage of model for the energy use of appliances. Specific prediction techniques include Multiple Linear Regression (LR), Support Vector Machine for regression (SVR), Random Forest (RF), Gradient Boosting Machine (GBM) and eXtreme Gradient Boosting Machine (XGBM) are used for model building and to prediction. We have presented an evaluation

Complete Guide to Business Risk Management

Question: Discuss about the Complete Guide to Business Risk Management. Answer: Introduction: Auditing is a strategic management approach that plays a key role in ensuring that a company is moving towards achieving its goals and objective as well as improving its performance standards. Auditing and assurance practices are outlined as the general and independent examination of statutory records, documents, asset, and books of accounts of a company to establish if the financial plan and also the non-financial disclosures square measure presenting a real and honest read of a company(Arens, et al., 2012). The main aim of conducting audit practices is to confirm that the book of accounts is correctly maintained as required by the international auditing and accounting bodies. The external audit activities are explained as the examination and securitizing the organization book, documents, and asset, this activity are normally carried out by the external auditor who is in charge of proving audit opinion which is relevant to the company operation. The findings of an auditor will determine the actions to be taken by the organization management while striving to improve their operations(Elder, et al., 2011). Clarke Johnson (CJI) is an organization that is projected to have provided excellence and brilliant services to Luxury Travel Holidays LTD (LTH), and a result, Luxury Travel Holidays LTD (LTH) has projected to give Clarke Johnson (CJI) another year of business partnering. Despite the fact that the two companies have been partnering, Clarke Johnson (CJI) independence will be affected to some extent, this implies that there are some threats that affect the independence of the external auditor(Eilifsen, et al., 2013). Self-interest threat could be a fatal issue that affects the independence of an external auditor. This threat is perceived once the auditor is often providing audit services to only one client. Luxury Travel Holidays LTD (LTH) has re-engaged Clarke Johnson (CJI) Company to supply their service just like the previous year(Johnstone, 2000). The aspect of self-interest forces the auditor to accept an offer to provide audit services, this is the perception of not losing the client, and this will affect the independence of external auditor since the client will provide different opinion which affects the opinions of the auditor(Jackson, 2016). The issue relating to the referrals from the client affects the independence of the external auditor. According to the study, Clarke Johnson (CJI) Company is an organization that has been providing audit services to Luxury Travel Holidays LTD (LTH); Luxury Travel Holidays LTD (LTH) could make many referrals to the auditor, and thus affecting the audit opinions of the Clarke Johnson (CJI) Company. The organizational management has a great impact on the audit opinions to be made by the auditor, the top management could influence this opinions since they will force the auditor to utilize the referrals made(Kachelmeier, et al., 2014). Luxury Travel Holidays LTD (LTH) and Clarke Johnson (CJI) Company have been partnering, the top management of the Luxury Travel Holidays LTD (LTH) could refer the accounting department to make some irrelevant changes to the books of accounts, these changes may affect the opinion to be given by the auditor(Knechel Salterio, 2016). Safeguards to threats that affects the independence of an auditor The threats that affect the independence of external auditors are outlined to influence the activities and the conclusion to be made by an auditor. Multiple referrals from the top management, self-interest and the familiarity and complacency are the examples threats derived from the case study(Bell, et al., 2001). When an external auditor is hindered, the audit opinion which is used during the drafting of the could be appropriate to the findings of the auditor the audit opinion forms the basis of the audit report. Self-interest is a critical threat which implies self-consideration of an individual, the top management may decide to provide ideas to the auditors, these ideas could affect the conclusions of the external auditor(Knechel Salterio, 2016). The Multiple referrals reflect those referrals that are made by departmental managers or the top managers of the organization, where these referrals comprise referring the auditor to use specific books of accounts or to use information f rom one of the organizational employees(William Jr, et al., 2016). Self-interest issues affecting the independence of an auditor implies impact of making referrals and suggestions to the auditor, some of the managers in an organization may have messed up with the company policies, assets and books of accounts so they are compelled to make suggestions to the auditors(Ricchiute, 2001). On the other hand, some of them may want praises from board of directors so they are forced to make suggestions to the auditors, and thus affecting the drafted report. Clarke Johnson Company is encouraged to reduce the interaction with the clients, they need to make opinion based on the immediate findings of the company operations. Multiple referrals from Luxury Travel Holidays LTD (LTH) has a direct impact to the audit opinion to be provided by Clarke Johnson Company. Luxury Travel Holidays LTD (LTH) has re-engaged Clarke Johnson Company to continue providing audit services, Chris is the top manager of Luxury Travel Holidays LTD (LTH)(Gay Simnett, 2000). Chris could make suggestions and recommendation to the auditor, this affects the independence of the auditor. Clarke Johnson Company is required not to accept any suggestion or recommendation made by any member of the organization, auditor need to take caution of such issue so that they could provide appropriate audit opinion and report. Audit planning is an important area of auditing practices, it primarily conducted at the beginning of the auditing process to ensure that the appropriate attention is conducted to the important areas of the company(Jackson, 2016). The audit is the risk which implies the financial record of the enterprise are devoted to being materially incorrect although the audit report provided by the auditors states that the financial statements of the company are free of any misstatement. The primary purpose of encouraging the auditors to have audit planning to so enhance that the important areas and documents of the company are critically scrutinized, by conducting the audit planning the auditors are able to identify the potential audit problems that could affect the audit process(Knechel, 2007). Auditors are encouraged to ensure that they develop an audit plan and implement policies stated since it will allow them to expose their professionalism during the auditing process. During Audit planning, the Auditor is obligated to ensure that they are ready for audit planning risk that may affect their operations(Eilifsen, et al., 2001). Crampton and Hasaad is encouraged to develop the audit planning which will allow them to exhibit their professionalism during their auditing process. Mining Supplies LTD (MSL) is a multinational corporation that operates in the international market. It operates in China, Europe, and U.S market. Mining Supplies LTD (MSL) is about to conduct its 2015 annual general meetings the meeting will allow the provisions of 2015 financial reporting. Mining Supplies LTD (MSL), Crampton and Hasaad are encouraged to develop the audit plan that will give the exhaustive approach of audit timing, extent and strategies that will ensure that the audit work is completed. Mining Supplies LTD (MSL) is a company that performs its services outside its market, operating in an international market is bounded with allot of risk(Kachelmeier, et al., 2014). The international business affects the activities of multinational companies, the international business concepts are perceived to have the great impact on the auditing process. An organization that operates in an international market is encouraged to deliver their products and services in time, they are also mandated to implement the strategic chain management measure that will allow the company to operate easily in the international market(Eilifsen, et al., 2001). Mining Supplies LTD (MSL) is a company that operates its sales in the large market, Crampton and Hasaad Company on other hand is an audit company that provides its services to international companies including the Mining Supplies LTD (MSL). While mitigating the logical risk that affects the audit planning of an auditor, the companies are encouraged to implement on the supply chain mythologies, this will reduce the negative factors relating to political unrest and other fatal factors. However, the companies are encouraged to provide exclusive license which is guided by the substantial agreement between the two companies(Lyon Maher, 2005). Decline in product demand risk Mining Supplies LTD (MSL) is an international corporation that is involved in producing the engineering equipment to its clients, the company products are internationally recognized. Declining in producing the equipment affects the activities of the company; reduction of equipment produced will definitely affect the profitability making of the company. Demand risk implies the reduction in the demand for the product, the declining demand for the engineering equipment may be because of stiff competition and high pricing of the equipment(Arens, et al., 2012). While mitigating the risk associated with the products and demand risk, the company is encouraged to ensure that conducts market research in order to determine the aspects that affect their business operations. Mining Supplies LTD (MSL) and Crampton and Hasaad are the business organization that operates in international business market. The legal risk reflects the impacts of the regulations and rules that are drafted by the existing governments, the companies that operates their business activities above the existing rules and regulation are encouraged to observe the law of the land(Messier, 2014). Legal risk affect the operation of Mining Supplies LTD (MSL) and Crampton and Hasaad since they operate in different markets, rules and regulations in the different market keep own changing and thus affecting the business activities of an organization. For instance, both companies are perceived to work in US and Europe markets, U.S Common Laws provides some policies that need to be observed by the companies operating in that particular market, on the other hand, European Civil Laws provide regulatory measures to the companies operating in the European market(Eilifsen, et al., 2001). Financial risk is those factor that affects the financial operations of an organization. Companies that operates in the international market are faced with many risks including the financial risk. Crampton and Hasaad Company and Mining Supplies LTD (MSL) are operating companies they have diverse their business activities. The diversification of the business activities will bound the companies into financial risk, economic factor is the concepts, which affects the financial operation of an international company. For instance, the US dollar is a currency that is used in the international market, the down-turning of this currency affect the business activities of operating companies. The inherent risk are the risk that involves material misstatement in the financial records and asset document of the business company, the risk arises as a result of errors and emission made by the company accountings. The inherent risk is perceived to affect the organizations that operate in the international market, these companies involves themselves with the inherent risks when they failed to make relevant estimation as well as when they need to make complex transactions(Eilifsen, et al., 2001). The control audit risk implies the risks that relate to the material misstatement in the financial statement, this misstatement is arising due to failure to implement the control measures of the company. Crampton and Hasaad Company and Mining Supplies LTD (MSL) are encouraged to adequately advised to have the relevant internal control system that will prevent and detect the potential errors and frauds. The control risk are perceived to be high, especially when the business entity is not having the internal control measures(Jackson, 2016). The detection risk is that risk that arises when the auditor fails to detect the material misstatement in the financial records, and asset of the company. In order to operate with less limiting factors, Crampton and Hasaad Company is encouraged to apply the audit process measures this will allow the company to automatically detect material misstatements in the financial statements and asset documents of Mining Supplies LTD (MSL). While mitigating the detection risk, the audit firm is advised to increase the number of the sample transaction taken during the audit process(Sadgrove, 2016). References Arens, A. A., Elder, R. J. Mark, B., 2012. Auditing and assurance services: an integrated approach:. Boston: Prentice Hall.. Bell, T. B., Landsman, W. R. Shackelford, D. A., 2001. Auditors' perceived business risk and audit fees: Analysis and evidence.. Journal of Accounting research,, 39(1), pp. 35-43. Eilifsen, A., Messier, W. F., Glover, S. M. Praw, 2013. Auditing and assurance services.. s.l.:McGraw-Hill.. Eilifsen, A., Knechel, W. R. Wallage, P., 2001. Application of the business risk audit model: A field study. 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