The Secret School by AVI Essay Example for Free

The Secret School by AVI Essay â€Å"The Secret School† is a wonderful book written by Avi. The author Avi was born on December 23, 1937 in New York City. ‘The Secret School’ is a popular children’s book. The book is about a 14 year old young girl named Ida Bidson. The other characters include the tall and skinny best friend Tom and the often absent and mischievous Herbert. It also includes minor characters of various ages and sizes including Charley, Susie Spool, and Natasha Ashneski.   The setting of the story is in 1925 in rural Colorado. The central character ‘Ida’ is a motivated eight grader and the daughter of a farmer in Elk Valley. She desperately wants to attend high school so she can become a teacher. She needs to pass her eighth grade exams at the end of the school year. However, the teacher Miss Fletcher, who teaches at her one room school, has a family emergency in the spring. Miss. Fletcher receives a telegram that her mother in east Iowa is very sick and she has to leave immediately.   The school has to shut down and Ida sees her dream of becoming a teacher impossible. Mr. Jordan even tells her that girls don’t need a high school education. Ida doesn’t want to let go off her dream so easy so she and her classmate Tom come up with a brilliant plan to keep the school open. Ida decides to take over as the teacher of the one room school. Realizing that the school board would disapprove of their plan they decide to keep the whole thing a secret. They need an older person to help them launch their plan. Miss Gertrude Sedgwick, the County Examiner becomes their ally when she stumbles onto their plan one day. Miss Gertrude Sedgwick lived in Silver Springs near the high school. She inspected the school from time to time. She had the authority to give the students an exit exam.   After inspection she allows Ida and Tom their eighth grade exit exams but she also makes them promise that the other children will also take and pass the final exam.   Now, Ida falls under the pressure to not only pass her own exams but make the other children pass their exams. She also has to change the mind of her classmates who wanted to take the rest of the year off. Herbert makes sure that he gives Ida as much trouble as possible. In addition to this, she has to make them cooperate enough so that they don’t get caught by the parents and the community. Lastly, she must also keep up with her farming chores. As a result of the intense pressure on Ida she risks losing her dear classmate Tom. Nevertheless, Ida proves herself as a strong heroine in the book with her intelligence and courage.   Tom is an important character in the story. Every time Ida feels she’d fail as a teacher Tom encourages and supports her. She returns home late, does her everyday chores, prepares the family dinner, grades schoolwork and finally does her own studying. She would go to bed more and more exhausted everyday. However, Tom would leave apples at her desk to relieve her tension and stress. The other students helped out with the sweeping, mopping, cutting and hauling wood, dusting, taking out ashes, polishing desks, cleaning the privies, window washing. One day when she is enjoying being the old Ida in recess time the County Examiner Miss Gertrude Sedgwick walks in. Ida Soaked and mud-spattered right in the middle of the pond looks nothing like a teacher. The County Examiner even after seeing Ida in such a state informs them that there is nothing wrong with Ida being their unofficial teacher. She promises to return on the morning of June the seventh to conduct the examinations. One stormy afternoon when the children are busy studying at the secret school, Mr. Jordan makes a surprise visit. He tells all of them angrily to go home where they belong and the school will be closed from this day onwards. The students are left with no choice but to stay home. Ida’s brother Felix tags along with his father while Ida starts taking care of baby Shelby. The next day, Herbert walks a mile to Ida’s house to inform her about a meeting of parents and the board. The meeting was going to be held to make sure the school stays shut. The very next evening the four members of the Elk Valley School Board Mr. Jordan, Mr. Hawkins, the Methodist Church minister, Ebenezer Morris and Mr. Plumstead, head of the Elk Valley Bank get together with the children and parents to discuss the fate of the school. The children are accused for trespassing property and Ida accused of pretending to be a teacher. Mr. Morris, a good man, tells Mr. Jordan that since they haven’t destroyed the property or done any harm they must not be punished. The board realizes that Ida has not only helped students learn but also saved the board money. The board comes to a decision that the pretend school will go on for two weeks so the children can take their exams. Mr. Jordan makes two conditions to be fulfilled by the students. Firstly, the families involved have to take responsibility for the building. Secondly, every child is expected to pass their exams. If they don’t pass it will be the teacher’s fault and not the board’s. Finally, the day of the exam arrives. The students had spent every day quizzing each other, going over recitations, parsing sentences, working on penmanship. With a few minutes remaining to the exam Felix and Ida lose their way on the road. Tom saves the day when he arrives in his Ruckus and gives them a ride to school. All goes well for the students and Miss. Bidson. A week later Ida finds letters from the examiner stating that not only has she passed but her students have also cleared their exams. Herbert was the only exception. The story ends happily with Ida getting a scholarship to continue her high school. I enjoyed the book because the plot was simple, the language easy to understand and the characters brave and humorous. I would strongly recommend the book to others.    WORKS CITED: Avi. (1997). The Secret School. New York: Harper

Symbols and Symbolism in Siddhartha - The Snake, the Bird and the River

Symbols and Symbolism in Siddhartha - The Snake, the Bird and the River   Ã‚   In Herman Hess's, Siddhartha, Siddhartha's constant growth and spiritual evolution is elucidated through the symbolism of the snake, the bird and the river. As a snake sheds it's skin in order to continue its physical growth, Siddhartha sheds the skins of his past: " he realized that something had left him, like the old skin a snake sheds/ Something was no longer with him, something that had accompanied him right through his youth and was a part of him" (37). In this way Siddhartha leaves his childhood companion, Govinda, and follows the teachings of the Illustrious one. Siddhartha then journeys on alone and feels vulnerable as his past reveals his lost soul, " I was afraid, I was fleeing from myself..." (38). Siddhartha eagerly gathers himself and ventures on to explore alternative religions. He no longer relies on his past, his Samana upbringing and heritage, "Immediately he moved on again and began to walk quickly and impatiently, no longer homeward, no longer to his father, no longer looking backw...

Future Criminology Essay

The advancements in technology have lead law enforcement officers to the rescue of an abducted child. Couple of decades ago law enforcement agencies did not have the technical resources such as the amber alert system as they do today. Technology has enables the United States of America to make positive changes in socialization of American citizens. Technology has also assisted the United States in preventing domestic terrorism. Law enforcement agencies have spent billions of dollars on technical logical equipment to aid in the defense of the country. Law enforcement agencies place heavy emphasis on advancing communication. As law enforcement officials try to improve communication through technology, criminals are advancing in cybercrimes. Many identity thefts are committed to the internet; scammers employ phishing techniques to gather personal information from people rather than criminals who rob mail boxes in order to gather personal information. As technology advances criminals adapt as well. This paper will display the positive aspect of future crime fighting as well as highlight the negative aspects. The direction of crime fighting has already been displayed by law enforcement agencies who are currently utilizing advanced technology. Law enforcement agencies have shifted focus on to social networks that have no limitations. Cybercrime has become very common in the American culture. In modern everyday life people utilize some source of technical logical communication device, which leaves the door open to advanced criminals. Cybercriminals posses the abilities to disassemble someone’s life, through personal information stored on communication devices. Cyber criminals usually search for social security numbers, names, birthdays, bank account numbers, and pin numbers. The perceptions of cybercrimes are considered to be an evolution of combined advancements in technology as well as identity theft, which has spread throug hout the world. Cybercrime victimizers’, target people who are less knowledgeable to the advancements of technology. Before the internet was created identity theft was as simple as stealing personal mail, and rummaging through trash cans. Cybercrime enables advanced criminals to make a fast profit with less chances of being caught. Computer  hackers have the ability to hack prohibited information such as bank servers, with the overall goal of achieving large amounts of money. Online scams such as phishing for personal information have become the trend among advancing criminals. Cybercriminals are typically known for thievery of personal data while trying to achieve a financial gain. Cybercriminals have designed websites that appear to be legitimate, but actually is quite the opposite. Cybercriminals have been gathering personal information through fake server windows with surveys, or something that would require all your personal information. According to National Crime Prevention, â€Å"An information broker, Choicepoint Inc., announced that an identity thief had hacked into their database and gained access to hundreds of thousands of documents. Some stolen information included full names, social security numbers, home addresses and credit reports (NCP, 2011).† A key to fighting off these advanced online crimes is awareness. One must be aware that the Internet is a powerful instrument and is used in many unscrupulous ways. Police agents currently devote an entire unit toward dealing with cybercrime. Private Citizens must also be proactive when dealing with their identity. For example, be aware of illegitimate companies, which wait for someone to provide his or her personal information. It is always a good idea to install security on computers that scan for hackers and other odd activity. Most important, be cautious when providing personal information to anyone on the Internet. The world we live in evolved to the point that we cannot assume an individual is trustworthy. That may be a sad reality, but taken very seriously. Cyber-criminals and their actions will certainly create social policy implications. For example, crime fighting may soon resemble that of a movie production. Crimes altogether become more technologically advanced, while cyb er-crimes begin to resemble crimes from a sci-fi atmosphere. According to Reyes, a team of researchers from Santa Clara University are developing predictive policing software (Reyes, 2011). Essentially, the high-tech software design is used to stop crime before it occurs. The high-tech software allows advancement and the upper hand on the criminal. The software also allows law enforcement to pinpoint a precise area where speculated crimes may occur. The crime is isolated or completely stopped before the damage begins. The software updates daily and provides current data, allowing police forces to position themselves before any  illegal activity begins. This may sound like an innovative tool that brings only a positive element, however, are these tools a way to cyber-profile individuals and allow law enforcement to make illogical assumptions based on probability? One must be aware that individuals are innocent until proven guilty, not innocent unless they meet a mathematical formula. The advancement in specific crime fighting methods is vital to the changing methods of criminal activity. Criminals are always looking for a ways to benefit themselves, so law enforcement agencies must shift to advance policing in order to stay a step ahead of criminal offenders. Deoxyribonucleic acid (DNA) is a genetic material of a cell’s nucleus, which is a collection program that has become a great precision tool for law enforcement agencies to identify an alleged perpetrator or an alleged victim. The use of the DNA database is well known by society, because of the popular television shows such as Crime Scene Investigators (CSI), and Naval Criminal Investigative Service (NCIS), which have provided society with examples as to how the DNA data base is utilized. The DNA data base is simply a tool to identify alleged criminals and or victims. According to forensic specialist, â€Å"The database may include profiles of suspects awaiting trial, people arrested, convicted offenders and identifying unknown remains and even members of law enforcement (Schmalleger, 2012)†. Biometrics is the science of analyzing biological data such as fingerprints, DNA, voice pattern recognition, retina scans and facial recognition programs for the purpose of human identification. It is quickly becoming the most accurate means to identify individuals. A typical biometric scanner consists of a scanning device, software that puts the scanned info into digital form and compares it against a database (NPR, 2013). Biometrics started back in China in the 14th century. They used ink to stamp young children’s palms and footprints on paper for identification purposes. In most of the world until the late 19th century, identifying a person relied upon a person’s memory or the use of crude drawings. In about 1890 a system was used that relied on certain body measurements to identify criminals. This did not work very well as it was discovered that it was not uncommon for several persons to have the same measurements. This system was replaced by Richard Edward Henry of Scotland Yard, whose fingerprint system provided a very accurate method of identification (Schmallager, 2012). The next generation of smart phones from  the Apple Corporation has a new operating system that moves biometric science into the consumer market. This new system uses a fingerprint scan technology to allow only the authorized user to operate it. Nowadays consumer’s whole lives are contained on phones including personal information, financial and credit information and addresses. Apple purchased a high-tech company named Authentec which specializes in fingerprint technology to develop this technology. This technology along with iris scan programs will surely have great impact on law enforcement agencies such as: who has access to sensitive areas, safes, thumb drives or documents. This may lead to limiting access to firearms and maybe even who can fire a specific weapon (CBC News, 2013). Another new biometric technology that is being used in stores is facial recognition programs. Some upscale stores use these to recognize wealthy or famous customers as they enter a store and relay this to store employees. This program recognizes a specific person entering a store and compares it against a database of celebrities, sports stars and wealthy customers. It also gives the buying histories, clothing sizes and potential new products they may want to the sales persons. This program is strictly voluntary by most stores as the potential VIP customers want to save time or just be pampered. New technology allows two dimensional images to be converted to three dimensional that can make almost foolproof identifications. This technology is being used by agencies in several cities in various ways to passively monitor the public for wanted individuals. Law enforcement has adopted these methods for their own use. It appears that in some cases they are letting the private sector enginee r these technologies then apply them for their own use (CBC News, 2013). Law enforcement needs to stay ahead of these new biometric technologies as criminals are now working on ways to defeat some of these technologies. One way criminals use to obtain a person’s fingerprints is off of a glass surface to gain access to computers or other fingerprint access systems. Another one is creative ways to disguise your face from facial recognition programs (CBC News, 2013). Computer crimes have risen dramatically in recent years. These are usually referred to as cybercrime. Spyware is most often used to gain access to information contained on a computer or computer system. Spyware is defined as software that sends information from a computer to a third party without consent of  the owner that is unwanted, uninvited or annoying. This can come with free software, file sharing applications or even games. Just visiting certain websites, also called drive-by, can install this software without your knowledge. Spyware is designed to find out what a person prefers buys and what they search for on the internet and allow its authors to make money from this information or possibly gain sensitive data from law enforcement or military computers (CBC News, 2013). The Computer Fraud and Abuse Act of 1986 and amended in the 2002 Patriot Act define computer espionage, trespassing and stealing information. These acts say it is a crime to knowingly counterfeit a device that allows unauthorized access to computer or telecommunication system, receive payments from persons with the intent to commit fraud or using illegally obtained credit card numbers (CBC, 2013). The Department of Homeland Security is working on new programs and having success in countermeasures for cybercrimes. In 2011 they prevented $1.5 billion in business losses and made 72 arrests for people involved in sexual abuse of children on the internet. Police agencies have been reluctant in the past to combat cybercrime as it is expensive and time consuming to investigate but some are now getting involved in identity theft, child molesting using the internet to gain access to children and credit card fraud (DHS, 2013). Mandatory DNA collection programs exist in all 50 states in one form or another. Most have laws mandating DNA collection for certain felony convictions and some for juvenile arrests. Some even allow collections prior to convictions as in California. California is being challenged in court by lawsuits by the ACLU. They feel that innocent persons are being forced to provide DNA samples. There is a DNA database called CODIS where agencies can browse data to identify suspects in crimes. This system allows agencies to positively identify or eliminate suspects (Legal Match, 2013). Unfortunately, the reason that law enforcement evolves is often due to an unforeseen tragedy. For example, after the 9/11 tragedy the â€Å"Homeland Security Advisory System† was introduced. It was a color-coded system that communicated a â€Å"terrorist threat level to federal and local agencies and throughout communities. The system was introduced in 2002 by Security Chief Tom Ridge (Reclaim Democracy, 2011). As is often the case when such controversial initiatives are brought forth, mixed views are common. Every U.S. citizen maintained a heightened sense of awareness and  fear in regard to terrorism. In that sense, this initiative allowed for both federal and local agencies to work together toward their goal of eliminating terrorist threats, and allowed a roadmap for daily operations. Threat levels were assigned to each suspect and federal agencies would act depending upon the level of the individual threat by implementing protective measures. Obviously, advocates of this plan argue that it leads to a safer environment because security agencies are adequately inf ormed. However, one must also consider if these measures protect citizens or instill fear in them. One cannot argue that technology and skill levels have not evolved. However, just because the technology and skill exists, does that mean that society is better when they are put into action? One could argue that it is arbitrary to label individuals based on a color code, what does it take for them to move to the next category? One must also be advised that the individuals in charge of determining the color coding system may have had their own political agenda. For example, raising the terror threat level to extreme on the one-year anniversary of 9/11 may have been necessary, but may have been a political move to gain confidence of the public? Some critics argue the system drummed up support for wars and additional federal powers. As security technology continues to evolve one document must not be overlooked, The Security Enhancement Act. While the document design was to improve homeland security and provide comfort to the citizenry, its consequences raise many questions. The act revoked portions of the Freedom of Information Act: in which society posses the right to achieve information pertaining to a friend or family member who is detained by the federal government for any action that can be considered to be terrorism. The American government can mandate whether or not they think citizens deserve information. Also, an individual could lose their citizenship upon â€Å"participating in or providing material support to a terrorist† (Reclaim Democracy, 2011). A vital element of this act is that it would allow the government to force citizens to submit to DNA samples if they are a suspected terrorist. Evolving technology provides a wealth of knowledge and understanding in regard to halting criminal activity. It provides methods that allow for quick response and action and can lead to a safer environment for people. However, one must consider the difference between technological advances and invasion of privacy. There is little doubt that getting a mouth swab for a DNA sample is  an effective method but it is certainly not perfect. It would be foolish not to consider that many DNA samples taint easily by not following procedures. This must be considered because imperfect humans are collecting the data. Also, because of the large amount of samples tested, at what point does the sample become outdated and need resubmission. If an individual submitted to an initial test, is it constitutional or ethical to mandate that they retest? There are constitutional amendments that are discussed and not disregarded because our nation suffered a tragedy. That tragedy must not be forgotten, but it is ill-advised to use one event as a predictor of all future events. That is why law enforcement must be careful when they seek to predict crime before it occurs. If the crime does not occur taxpayer funds go to waste. There is a fine line between protecting society and intruding upon its citizens. There must be awareness that while technology has advanced and aided society, the tests are still administered by humans who may serve his or her own needs over that of society. No matter how far individuals evolve technologically, society must proceed with caution because society may never be able to measure the intent of those operating the equipment. Evolving technology advancements and the future of crime fighting does not come without a fight. There are many individuals who question the intent of ethics of using proactive crime fighting methods. For instance, some individuals may feel that their rights are violated with the use of DNA, the government having access to personal information, and wide databases of information that have the chance of being hacked. It is not the intent of the government to have technology used against society; however, it is possible. Different groups and organizations claim that the use of advanced technology is just the beginning of a new conspiracy act. It is not only the concerned citizens of the United States who struggle with the openness of private information but also international groups as well as policy makers. It is thought that as technology advances policymakers will have to go the extra step to be proactive in the different inventions and programs to cheat or confuse technological advancements. According to Schmalleger (2012) â€Å"Opposing ideological lines have divided our efforts to develop comprehensive anticrime programs. Deep fissures in our social fabric have contributed to conflicting attitudes about crime and its control.† Countries that pride themselves in advanced technology, feared by other  nations. Just as the Bush administrations proved, technological warfare is on the bri nk of mass destructive devices (National Crime Prevention Council, 2012). While many individuals use technology as a way to prevent crime, some countries may ultimately use technology for total destruction. Whether society is fighting cybercrimes, using technology to fight future crimes, using technological advancements to predict crime, or allowing technology to lead the efforts of policymakers, technology has proved to be an advancement that does not come without deficits. Technology can make or break a country, but it can also divide nations and leave room for doubt. As technology advances, the prevention of crimes must also advance. It is not enough to assume that technological programs and breakthroughs will be enough to control crime. Crime control taken seriously and proactive steps taken to keep each breakthrough safe and ethical will wreak many benefits. In conclusion, law enforcement agencies are pointing in the positive direction for combating future crimes. The advancement of technological equipment in law enforcement is designed to enhance communication in aspects of imagery, and audio. Law enforcement agencies are already utilizing advanced imagery to resurrect a crime scene. The resurrection of a crime scene could possibly yield elaborate information leading to the apprehension of the offender. The overall perception in law enforcement will continue to be the same philosophy to apprehend alleged criminals. Technology aids local law enforcement officials in community policing, with surveillance placed in social common areas in aspiration to deter crime; too also act as a witness to committed crimes in the radius view of the camera. Law enforcement agencies will continue to strive for improvements in combat ing crime. References CBC News, (2013). New Apple Iphone Pushes Biometrics into the Mainstream. Retrieved from: http://www.cbc.ca/news/technology/new-apple-iphone-pushes-biometrics-into-the-mainstream-1.1702041 Department of Homeland Security, (2013). Combating Cyber-Crime. Retrieved from: http://www.dhs.gov/combat-cyber-crime Legal Match, (2013). Mandatory DNA Sampling. Retrieved from: http://www.legalmatch.com/law-library/article/mandatory-dna-sampling-in-a-cri

Effectiveness Of Cultural Immersion And Culture Classes...

Jerry Barton Jr Dr. Jones NSG 6645 Family and Cultural Theory in Advanced Practice 8 June 2015 Effectiveness of Cultural Immersion and Culture Classes for Enhancing Nursing Students’ Transcultural Self-Efficacy Summary In the article, Effectiveness of Cultural Immersion and Culture Classes for Enhancing Nursing Students’ Transcultural Self-Efficacy, a quasi-experimental research design is performed as nursing students run pretest and posttest studies. The study assesses students’ self-efficacy while dealing with patients from various cultures. Cultural competence in the medical profession is important and is encouraged by the Joint Commission to ensure students in the medical field are taught culture competency as well as health promotion. This is imperative to learn so that nurses implement fair treatment regardless of patients’ cultural differences. As such, according to Larsen and Reif (2011), â€Å"Culturally competent care has been defined as the attitudes, knowledge, and skills necessary for providing quality care to diverse populations† (p. 350). Therefore, education is a key factor for implementation, guaranteeing health providers deliver quality cultural competent care. Also, the article notes that twenty-one out of twenty-five studies reveal that health care providers develop better attitudes with cultural competency training (p. 351). Furthermore, immersion experiences have also become standards in nursing curricula abroad. The particular immersion courses the

Mr. Doe Is A Manager - 1063 Words

FACTS: Mr. Doe is a manager in my organization. He is outgoing and he likes to socialize with his subordinates outside of work. He usually goes to the bar every weekend with the team of people he supervises. About half of the employees do not participate in going to the bar with the manager and the other employees. Often Mr. Doe is not afraid to expose or talk about his personal life at work. He told his employees that he is divorced and he has three children who live in another state with his ex-wife, but he visits them often. One day, while at the bar, employees said he met with a girl by the name of Jane with whom he started a relationship with. Soon after that he hired the Jane to work in the organization and Jane was to directly†¦show more content†¦Now, the manager is faced with the most serious challenges of ethical decision as to whether he should fire the lady he is having a relationship with for the many troubles she is causing in the workplace or whether he should just brush off the matter to project Jane’s job. ISSUE: Should the manager fire Jane with whom he is having a relationship with in order to create a pleasant work environment for other employees? CONCLUSION: Yes the manager should fire Jane with whom he is having a relationship with in order to create a pleasant work environment for other employees. ANALYSIS: Deontological theory calls for the â€Å"duty to do the right thing, regardless of the outcome†. That means an ethical decision would be only a choice that everyone would see as acceptable. The manager has the duty to act in the best interest of the organization. Had he decided not fired Jane, it will create a hostile work environment that will have some repercussions on the employees and the company. He should not let one person to poison the future of many others. The situation makes it easy for employees to accuse the manager of preserving his own interest and playing favoritism. He should not only access the consequences derived from it, but he should be ethical in his decision by acknowledging that it is wrong to keep Jane employed. Employees have the right to work in a good work environment. For example, if it was another employee other than Jane, the manager would not be

Federal Prison And Addiction What Are The Treatment Options

History The need for prison-based addiction treatment is intense. In the most recent data from the Department of Justice in 2002, it was found that 68 percent of offenders reported symptoms of addiction in the year before their admission to jail that met addiction criteria. 16 percent of convicted offenders report they have committed their offense in order to get money for drugs. 63 percent of offenders who met addiction criteria had participated in some form of treatment in the past (James Karberg, 2005). Because convicted offenders tend to be locked up for longer periods than jail offenders, treatment possibilities in a prison setting are more far-reaching. The prison and treatment staff are in the best position to establish†¦show more content†¦There is a lack of desire to help one another. This is part of the prison culture. When money is required to buy items that are needed or wanted, the requirement to give up prison job in order to enter treatment is a huge endeavor. Offenders can face physical threats of violence from other offenders if they participate. Treatment inside the prison system is inadequate to the community if there are no services available upon release for the offender and they are more likely to drop out of any treatment program that not related to their needs. Limited treatment resources can be related to the lack of trained staff and available treatment models. Many offenders want treatment, but worried that programs may cause them to have lowe r status within the prison setting (9 Treatment Issues, 2005). Sanctions Negative sanctions are one other problem affecting participation within the treatment program. While in the treatment program, offenders know exactly what the consequences of noncompliance and poor progress are. They understand that there are certain unbreakable or â€Å"cardinal† rules that are their guide. When the violations occur, the sanctions should be applied consistently. 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Auditor Independence and Audit Quality Principles

Question: Discuss about the Auditor Independence and Audit Quality Principles. Answer: Introduction: It can be observed from the first situation that because of last years impressive audit, the CEO of Luxury Travel Holidays Ltd would reappoint CJ (Clarke and Johnson) as the companys auditor for the financial report of 30 June 2015. However, CJ would be reappointed subject to the condition that it would give an interesting speech about the company that can assist in enhancing its businesses, thereby attracting more investors as a whole (Hoffelder, 2012). Hence, it can be witnessed that CJ is restricted to frame an unbiased opinion on the company financials, as it would not procure the auditors job if the instructions of CEO were not duly complied with. Further, in the second situation, it can be observed that LTH had proposed a complimentary 14-day holiday package to the auditors for the anticipation of another smooth audit process in 2015. However, in reality, such anticipation of the smooth audit can be interpreted as a biased and unprofessional judgment on the company financials t o be presented to its stakeholders. This implies a risk of familiarity threat because the company intends to alter the auditors judgment in lieu of their long-term engagement with the company (Bedard et. al, 2014). Further, in the third situation, Michael has been appointed as a part of the companys audit team, and his father is already the financial controller of the company. In other words, Michaels father is responsible for the preparation of LTHs financial reports. This situation also implies a familiarity threat because Michael as an auditor would hesitate to report any dubious activities on the part of the company, as the consequences of such reporting would result in the termination of his fathers job and other employees too (Fazal, 2013). Therefore, in this case, it would result in an unfair audit opinion regarding the financial statements of the company, and hence unacceptable as a whole. Lastly, it can be observed from the fourth situation that Annette has been chosen to be a part of LTHs audit team, and previously she had temporarily assisted LTH in preparing accounting entries and tax calculations. Thus, Annette is under a non-delegable responsibility to scrutinize her own doings. Besides, this implies a threat of self-review on the part of Annette, as it is a compulsion to get the work scrutinized by another person instead of reviewing it by o wn. It needs to be noted a person cannot audit a work on his own. Annette will be engaged in a biased view because she will not be able to trace any deficiencies in her won work. Hence, it is imperative and essential that an auditor and accountant should not be the one and the same person. It is advisable for Geoff not to bring Annette in the team of LTH (Holland Lane, 2012) In lieu of the threats identified above, various safeguards can be implemented to avoid such threats. Therefore, in the first situation, since CJ is prevented to frame an independent judgment, the most effective safeguard is to resign from such assignments and avoid standing for the post of reappointment as an auditor (Fazal, 2013). Furthermore, making effective communications with the committee of independent directors can also assist in safeguarding such threat. Further, in the second situation, the most appropriate safeguard would be the removal, rotation, and reassignment of partner or staff from the audit assignments. In addition, steps may be initiated in order to design strict restrictions regarding acceptance of any other gifts other than fees for performed audit services. In the third situation, since Michael, as an auditor is working for the company with his father being the financial controller of the same, it can be stated that Michael is clearly pursuing a personal inter est in the company that will restrict him to perform unbiased and fair audit processes. Therefore, the most appropriate safeguard in this scenario would be a discussion of the same with an independent audit committee because based on the SOX Act; no auditor can be selected as an auditor of the company wherein they possess any type of financial or personal interest. Moreover, the disclosure of such relevant interests with those charged with governance can also facilitate in safeguarding such threat (Gilbert et. al, 2005). In the last scenario, since Annette had to scrutinize her own doings being an auditor, it could result in an unfair audit process, and hence, instead of self-reviewing the work, some other qualified professional accountant or auditor must be selected in order to frame an independent and unbiased opinion (Church et. al, 2008). Therefore, in simple words, Annette must not be a member of the audit team of Luxury Travel Holidays Ltd. All the previously mentioned safeguards are very crucial in relation to the independence of auditors because audit threats play an important role in hampering the audit opinion framed upon the company financials, and therefore, proper implementation of safeguards can assist in encountering such audit threats, thereby facilitating in an independent audit process (Coram et. al, 2011). It is the primary responsibility of an auditor to take into account the prevalent business risks as well as the audit risks for the smooth functioning of an audit process. Therefore, in association with the purchase of equipment and spare parts, the major business risks to MSL are as follows. It can be observed that in association with the maintenance services offered by the company (MSL) to all its customers for the first two years after the purchase of a product, there was a failure to determine the true demand for the product. As a result, the key business risk can be subject to understatement or exaggeration of the requirement of spare parts. In relation to such business risk, the company (MSL) is under a non-delegable duty to evaluate the quantity of purchase in an effective manner because firstly, every product is offered with a warranty of two years and secondly, such products come from far-flung areas that can consume a massive amount of time. Therefore, proper evaluation of the quantity of spare parts can avoid occlusion of resources, thereby safeguard the lessening of the quantity of purchased equipment. Furthermore, if such action were not initiated, the advantage of interest income would also have vanished. Besides, this could have resulted in affecting the financials of the company because of improper expectation of the demand of spares. All these could also result in hampering the competitive advantage of the company because the adequate quantity of equipment would not be prevalent in order to address the needs of customers. Along with the previously mentioned business risk, there is another risk of theft or fraud that can be experienced by the company (Heeler, 2009). Such risk could generate during the purchase of equipment from global markets, and instruct the staff to go far away areas in order to complete the maintenance services. MSL has no presence of supplier based in Australia. The presence of suppliers can be traced outside Australia. The supplier of goods manufactures the goods and provides them to the warehouse of the MSL. The existence of risk in business is present in the form of destruction during the time of transport. It needs to be noted that appears no insurance of the goods from theft or destruction due to a loss in transport (Horngren, 2013). Thus, the amount of fraud or theft must be taken into account in relation to the previous years, in order to create an ideology to determine whether the company had initiated any corrective actions. In addition, it must also be determined whether the company had entered into any type of insurance policies to tackle fraud or theft. This could be done by investigating the amount of purchased quantities of equipment. In relation to the previously mentioned business risks, there are various audit risks in response to them. Thus, in association with the first business risk, the most crucial audit risk prevailing relates to a misstatement of the companys financial statements. This is because such business risk is directly associated with the condition of the sale of the equipment, and therefore, it is the auditors responsibility to verify whether such products sale price must be lessened or need it be depicted as costs in the companys P/L account (Carcello, 2012). The auditor needs to consider the aspect of risk that is present in the given scenario. Moreover, such spare parts could not be depicted under stock-in-trade because the part of such product that has been procured for want of free warranty will be depicted under liquid assets in the companys financials. Furthermore, various spare parts are not being covered under maintenance services provided by the company and hence, the auditor must cons ider such maintenance contracts as it will assist in highlighting what spare parts can generate funds, and what parts can be depicted as an expense. This is because charging an expense as revenue would exaggerate the companys resources, and charging revenues as an expense would understate the companys resources, thereby misguiding the stakeholders as a whole (Carcello, 2012). In both the scenario, there appears a difference and the difference will tend to affect the position of the balance sheet. In relation to the second business risk of theft or fraud, because mobile contractors travel to faraway locations, it consumes immense time, and therefore, it can ultimately lead in the falsification of truth, thereby hampering the faith of company upon the auditors (Mock et. al, 2013). When there is a longer time span there is always a possibility of tampering with the data as the evidence is difficult to be estimated. Therefore, in lieu of such scenario, it may be feasible for the auditors to travel to such locations of their own, so that proper evaluations of costs can be done, and the same can be compared to that of the mobile contractors to verify the truthfulness of their statements (Blay et. al, 2011). The account balance that is influenced directly comprises of the cost of the warranty, the cost of maintenance and the spare part cost. The irrelevant increment in the goods mentioned will ultimately affect the profitability. Audit risk can be described as the one that the auditor cannot judge the actual WDV of the closing stock because the management could not verify the right type of pricing that is produced and completely depends on the parts that are present in the manufactured products (Wright Charles, 2012). Furthermore, proper investigation of the companys engineers is not done, as they are not on the companys register of payroll. Besides, carrying spare parts for completing maintenance services can result in theft because the customers might not utilize such parts (Tepalagul Lin, 2015). Hence, the auditor must consider whether insurance policies are able to cover the equipment and spare parts of the company, and the time when consumers procure these items. In addition, the auditor must also scrutinize whether fraud has been created on the part of the company through improper arrangements with contractors in order to attain insurance benefits. References Bedard, J. N, Gonthier, B, Schatt, A. (2014). Costs and Benefits of Reporting Key, Harvard Press Blay, A. D Geiger, M. A. North, D. S. ( 2011). The Auditor's Going-Concern Opinion as a Communication of Risk. Auditing: A Journal of Practice Theory, 30 (2): 77- 102. Carcello, J. (2012). What do investors want from the standard audit report? CPA Journal 82 (1),7. Church, B., Davis, S. McCracken, S. (2008). 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