Importance of Settings in Charlotte Brontes Jane Eyre...

Importance of Settings in Jane Eyre Throughout Jane Eyre, as Jane herself moves from one physical location to another, the settings in which she finds herself vary considerably. Bronte makes the most of this necessity by carefully arranging those settings to match the differing circumstances Jane finds herself in at each. As Jane grows older and her hopes and dreams change, the settings she finds herself in are perfectly attuned to her state of mind, but her circumstances are always defined by the walls, real and figurative, around her. As a young girl, she is essentially trapped in Gateshead. This sprawling house is almost her whole world. Jane has been here for most of her ten years. Her life as a child is†¦show more content†¦Jane stays inside the walls of Lowood for eight years. She has learned a great deal but all she finds for herself, when she does finally decide to leave, is a new servitude. The idea that she might be free in an unbounded world is not yet part of her experience -- in a sense, it never will be. Once again, Jane changes setting and circumstance and into a world that is completely new to her experience. Thornfield is in the open country and Jane is free from restrictions on her movements. Jane has always lived within confining walls and even as a teacher at Lowood had to get permission to leave. She is still confined, in a sense, but now she is living with relative freedom, but as she will discover later, Jane is not equipped to live utterly free. Jane is an adult but to live she must be employed. . After Mr. Rochester arrives, Jane feels it is finally time to have a family of her own, but unwittingly, Jane becomes Mr. Rochesters mistress, not his wife. With that in mind Jane decides to leave Thornfield even though Rochester tries desperately to convince Jane to stay. At her stay at Thornfield, Jane learns what it feels like to be needed, by both Adele and Edward Rochester. What she finds next is that, in the free world which she often only could dream of, she is incapable of surviving totally independent. AtShow MoreRelated Importance of Setting in Charlotte Brontes Jane Eyre Essay1623 Words   |  7 PagesThe Importance of Setting in Charlotte Brontes Jane Eyre Jane Eyre is the main character in the novel Jane Eyre, written by Charlotte Bronte. The story takes place in the mid 1800’s in a variety of settings.   The first setting is Gateshead Hall, the second is Lowood School, the third is Thornfield Hall, followed by Moor House, and ending when Jane reaches Ferndean.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The first place Jane stays is Gateshead Hall.   While at Gateshead, Jane is treated unfairly and is punished forRead MoreJane Eyre By Charlotte Bronte1601 Words   |  7 Pagesfeminist’s beliefs would likely shock her, so to interpret this novel as feminist, one must see it through the lens of the time and place Brontà « wrote it. Charlotte Brontà «Ã¢â‚¬â„¢s Jane Eyre was a feminist work in that Bronte expressed disdain for oppressive gender structures through the voice of Jane Eyre, and the actions of Bertha Mason. Jane Eyre was a steamy novel for its time, with imagery as blatantly concealed as Jane’s description of Rochester’s hand as being â€Å"rounded, muscular; and vigorous†¦longRead More Substitute Mothers in Jane Eyre Essay2164 Words   |  9 PagesSubstitute Mothers in Jane Eyre    In Charlotte Bronte’s Jane Eyre, Jane is an orphan who is often mistreated by the family and other people who surround her. Faced with constant abuse from her aunt and her cousins, Jane at a young age questions the treatment she receives: All John Reed’s violent tyrannies, all his sister’s proud indifference, all his mother’s aversion, all the servants’ partiality, turned up in my disturbed mind like a dark deposit in a turbid well. Why was I always sufferingRead MoreExplore How Bronte Has Created an Anti-Christian Theme in Jane Eyre1677 Words   |  7 PagesSupernaturality, love, as well as hypocrisy as a sub unit of religion,are dominant themes combined in the retrospective novel Jane Eyre. The novel depicts characters, such as Mr Brocklehurst and St.John Rivers that are challenges to the ideal christian way and faith throughout the novel. The eccentric romantic gothic genre and the surrounding supernatural presence lurks around crowds of chapters. The contrastive saint Helen Burns used as a reverence to the good aspect and purity of christianityRead MoreEmily Bronte s Wuthering Heights Essay1220 Words   |  5 Pagesnovels centered on orphans’ pursuits of love that may have challenged civilized society. Emily Jane Brontà « and Charlotte Brontà « are among the six children born to Reverend Patrick Brontà « and Maria Branwell Brontà « (â€Å"Emily Brontà «Ã¢â‚¬ ). The loss of their mother and two eldest sisters resulted in different responses between Charlotte and Emily, while Emily became shyer, Charlotte developed a dominant attitude (â€Å"Charlotte Brontà «Ã¢â‚¬ ). Initially unsuccessful, Wuthering Heights was written during the years 1845 andRead More Charlotte Bronte Critiques Victorian Culture in Jane Eyre Essay1816 Words   |  8 Pagesdifferent ‘radicals’ pushing for transformati on. Their critiques, especially in the beginning, are received with scorn and contempt. It takes a unique voice to covertly instill some of the contentious messages in the mind of the general public. Charlotte Brontà «, through her telling Jane’s life story, conveys controversial concepts about Victorian Society in an acceptable way. She illustrates her scorn for the rigid class structure, her disillusionment with devout religious ideals, and her beliefRead More Jane’s Path to Prosperity Essay2444 Words   |  10 PagesJane’s Path to Prosperity In The beginning of Jane Eyre, Charlotte Bronte introduces Jane as an orphan girl who is residing at Gateshead with Mrs. Reed and her children. Bronte walks us through the episodes of Jane’s life as she moves to Lowood, Thronfield, Moor House, and finally to Ferndean. Throughout these stages, Bronte will show how charity was depicted through the interactions that Jane had. Through these perspectives we will see that the results of how charity was regarded, based on theRead MoreAssignment 2-Introduction to Written Texts Essay2201 Words   |  9 Pages | Assignment 2: Essay 1 Topic 3- Do you see a conflict between Jane and the 19th Century female wanting social equality, but at the same time needing to remain socially acceptable? Do you think this might also apply to the author in her writing of the novel? There is a conflict between Jane and the nineteenth century female wanting social equality, but at the same time needing to remain socially acceptable. In this essayRead More Christianity in Charlotte Brontes Jane Eyre Essay1870 Words   |  8 PagesChristianity in Jane Eyre      Ã‚  Ã‚  Ã‚   Charlotte Bronte addresses the theme of Christianity in the novel Jane Eyre. Bronte states: Conventionality is not morality. Self-righteousness is not religion. To attack the first is not to assail the last (35). In Jane Eyre, Bronte supports the theme that customary actions are not always moral through the conventional personalities of Mrs. Reed, Mr. Brocklehurst, and St. John Rivers.    The issue of class is prevalent in the novel. The novelRead More Charlotte Brontes Jane Eyre Essay1689 Words   |  7 PagesCharlotte Brontes Jane Eyre Jane Eyre was written in the mid-nineteenth century and is set during the Victorian period, at a time where a womens role in society was restrictive and repressive and class differences were distinct. A job as a governess was one of the only few respectable positions available to the educated but impoverished single women. Schools of the 19th century were strict, and they demanded much hard work and participation from the students, however, just the same

Blood Transfusion Free Essays

BIOPURE INDUSTRIESA Marketing Analysis Based on the data from the case study by Jonn Gourville, Biopure Corporation , HBS, 1998April 20, 2005By Veronica Stepanova Executive  Summary†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 2 Situation AnalysisI. Human  Market†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. We will write a custom essay sample on Blood Transfusion or any similar topic only for you Order Now 3II. Animal  Market†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 5 Marketing Plan  for oxyglobin†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 6 Final  decision†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 7 Appendix 1 A (Excel documents, separate attachment) Appendix 1 B Executive Summary Many opportunities are available in the human blood market due to several disadvantages of thecurrently available alternatives. Even more opportunities exist in the  animal blood market. †¢Oxyglobin should be positioned as a high-quality product designed for middle- to upper-classbudgets. †¢The price for Oxyglobin should be about $200 for the consumer and around $100 for the supplier(animal hospital) to account for distribution markups and other  carrying costs. †¢Distribution should be oriented in the regional  vicinity of the operation and implement largerclinics. In addition, only emergency clinics are to be targeted. Current opportunities are favorable for Oxyglobin’s launch. Situation Analysis I. Human blood market. †¢Patients with acute blood loss from  trauma  and surgery – 40% individuals aged 65+. †¢Chronic anemia  patients (any age) – 1. 5 million for the year 1995. †¢Blood loss, resulting from trauma (e. g. car accident) and exceeding 2-3 units (1 unit = 10% of  total blood content of human body) needs immediate  blood transfusion. †¢Price is largely cost-based (storage, implementation) – blood donation is free. Existing options. †¢Red  blood cells  and their components (hemoglobin, platelets, and plasma) are  collected viadonations, organized by blood collection centers and  then transfused into patients. †¢Current options allow for storage for 6  weeks in refrigerated conditions, consequently disposed of  if unused. Hemoglobin uses oxygen-carrying efficiency by 50% if not used  within the first few weeks. †¢Blood transfusion is subject to blood typing (A, B,  AB, O, positive, negative) andreception/rejection by the body. Incorrect matching may be fatal  for the patient. Infection risks slow down the process of  testing blood prior to its use and are  greater if blood isnot separated into components. Infections include the risks of AIDS, hepatitis B,  and contamination. †¢Blood transfusion is available on-site only (hospital or emergency room); as a  result, 30% traumapatients die prior to operation. †¢Blood supply is lower than demand, esp ecially during peak periods (summer  months and winterholidays, during which car and other travel increases ? fewer donors and more patients). Blood substitutes. †¢3 companies in final stages awaiting FDA  approval (clinical testing). Entrance into market is difficult (all current processes patented) and  time-consuming – may takeup to 17 years (See case Exhibit 3). Potential to replace current blood drawing process by  component separation and purification, aswell as chemical modification and stabilization of hemoglobin. Reduced risk of contamination and increased storage capability of 2 years. Added benefits for patients with constricted or restricted blood vessels (smaller size improvedaccessibility to organs). Possibility of adapting animal blood cells for use in  humans. Risk of toxicity and body rejection (sped up  excretion). Competitors/industry players .A. Baxter   Northfield Laboratories. †¢Both rely on human blood supply to  derive hemoglo bin. †¢Red blood cells obtained from expired banks. †¢Require refrigeration. Baxter: †¢Leader in development and manufacturing of blood-oriented medical equipment. †¢Large facility – production capacity of 1 million units/year, spent $250  million on RD. †¢Product – HemAssist – to be  priced between $600-$800. Northfield: †¢Small facility –  10,000-unit production capability but possible expansion into  300,000 units/year. Focus on single product (PolyHeme), $70 million spent on development. B. Biopure Corporation. †¢Specializes in protein purification for pharmaceutical use. †¢Hemopure 2 years away from final approval. †¢Derived from the blood of cattle. †¢Production capacity of 150,000 but  possible production limitations due to expected concurrentusage of production equipment for animal version. †¢Need for removal of  hemoglobin clusters from product? excess process in  production abi lity. †¢Cost for Biopure at $1. 50 per unit of animal blood, but plan to match Baxter’s price for finalconsumer product. II. Animal blood market. †¢Mainly cats (35%) and dogs (50%). †¢800 dogs were brought to emergency  treatment due to acute blood loss in 1995,  2. 5% severe. Existing options. †¢15,000 veterinary clinics. †¢5% of vet clinics perform emergency care, with a 75% referral rate from primary care  clinics. †¢Current blood banks insufficient, demand greatly exceeds supply: 2. 5 out of 30  cases treated. †¢93% blood drawn from donor animals (78%  in emergencies) – an ethically questionable practice. †¢150 units of blood transfused per emergency care, 17 per  primary care center (Appendix A). No effective blood typing or cross-matching systems. †¢Blood collection, storage, and transfusion too costly for proper operation. †¢Current cost of clinical care  to animal owners relatively high, undesirable. ? 84% doctor dissatisfaction with current alternatives. Blood substitutes. †¢Biopure’s Oxyglobin currently the only exi sting  FDA-approved substitute ready for launch. †¢No evident chemical difference in the  production process between animal and human supplement. †¢Animal supplement approved sooner than human equivalent due to less-strict regulations in theanimal consumer market. Production capacity of 300,000 units, $200 million spent on development (combined withHemopure) Marketing Plan for OxyglobinPositioning strategy. Most animal owners (enthusiasts) can be  assumed to be within the middle to  upperincome class, based on the extraneous costs of owning an animal (refer to case Exhibit 8 for a summary of  average costs of keeping a  pet). However, many consumers proved to be  price-conscious about spendingadditional funds on optional services (this will be analyzed further in the  pricing strategy); therefore, nopremium strategy should be used. The product should be positioned as  a high-quality supplement forblood transfusion, available to (affordable by) most animal owners. Pricing strategy. As cited, animal  owners expect to spend limited amounts of money on  animal care; thisis slightly different for emergency situations, where customers are willing to spend more,  as demonstratedby the survey results (Exhibit 8; Table B). The typical cost of a  blood transfusion to the customer iscurrently $100 for the traditional method; however, this price was  said to have been cost-unjustified. Still,veterinarians were cited as the  trusted source for determining a patient’s treatment selection, which putspressure on the new substitute segment to set  a competitive price standard. While profit margins mayprove higher on a higher-priced item, the  product’s sensitivity to reputation for being a supposedlyâ€Å"better, cheaper alternative† to currently available options, which would satisfy the currently largely-unfulfilled demand for blood transfusion, would pressure Biopure to price its Oxyglobin according tocustomer expectations (See â€Å"Existing options†, page 5 of this report). Those expectations, as  we can seefrom the attached appendix (Appendix 1 A and B), are that the price to the consumer be about $200 ($100to the veterinarian – keeping the  50% markup), which would give the company the largest  marginal gainin revenues (higher prices are actually marginal  losses! ), while still retaining the major demand (weconsider emergency care centers more important here,  since they have, proportionally, a much largerdemand than primary care centers). In terms of the  price difference between Oxyglobin and its competitorin the human segment, Baxter, the latter spent $50 million more on RD than Biopure, so the pricepremium on Baxter can be  justified by higher costs; in addition, Biopure’s per-unit costs are significantlysmaller because it uses cattle blood. In addition, Biopure may price Hemopure slightly higher because of  the extra processing that goes into making it,  as well as the variation in  the segment and target audience(people are willing to spend more on  themselves than on animals). Distribution. Biopure should only target emergency care  practices. Although those only make up 5% of  the overall industry, 75% primary care specialists will refer  an acute blood loss case (such as a trauma)  toone of these centers. Furthermore, Biopure should target large practices (3+ doctors) through regionaldistributors, both of which account for the largest sales in  the industry. Considering the limited volume of  supplies Biopure is going to have, a  national distribution may not be desirable right away, until thecompany at least increases its production capabilities. A regional distributor would be local enough tounderstand the specific needs of its market (e. g. , New England), and a larger vet practice could provemore efficient (and less costly) in  terms of the availability of materials and  the reduction of transfers,thereby also reducing the consumer’s costs and increasing the rate  of success by providing a quicker  service (in other words, it would have more  cases, but more doctors available to  help overall, fewercases per doctor – see Exhibit 7). Of course, the drawback is that a large clinic would not be as personal. The 1 million dollar question: Should Oxyglobin be launched? – Yes. †¢Launching early allows for an audience test:? Achieve acclaim/recognition for a break-through discovery that is beneficial because it-Fulfills an unsatisfied/dissatisfied need (better quality blood  transfusion, availability);-Reduces costs to both suppliers and consumers.? Easier entry into secondary (human) market –  Ã¢â‚¬Å"tested on animals† – more trusted  than untestedcompetitors.? Potential to utilize production to full potential (instead of splitting up with Hemopure); later on, dividebased on larger per-unit profit (and  not necessarily the stated 150:300 ratio).? If fails or doesn’t test well: – Would aid in the decision about improving current human version (complete discontinuation notan option due to  the immense initial investment in RD);- Reduce the shock of having to change both formulas (processes) simultaneously – longer timespan gives better flexibility and more time for testing and improvement – less drastic. Hemopure and Oxyglobin,  although similar in purposes, are meant for two completelydifferent segments; they should not be compared based on price because price expectations aredifferent for humans than they are  for animal needs; the demand for Oxyglobin  is clear andsignificant, while the demand for the same product in the human market is questionable. Therefore, stick with Oxyglobin – which alrea dy has the approval – and launch it. How to cite Blood Transfusion, Essay examples

Institute Of Internal Auditor Foundation †Myassignmenthelp.Com

Question: Discuss About The Institute Of Internal Auditor Foundation? Answer: Introducation A whole lot of circumstances should be taken into attention about the client and his business, whenever an auditor fixes up an appointment with a company. The most crucial point that should be taken into account by the auditor at the earliest is that all the authorized rules are followed by the management of the company. For instance, whether the client is keeping a check if his business is in association with the protection of the environment and no harm is done to the ecosystem. It is important to stay at the distance from the unauthorized means and manipulative policies (Arens et. al, 2013). As per the details of the case, the Pharmaceuticals Ltd is found to be guilty of the charge of dispatching its harmful chemical wastes into the nearby river and thus contributing to water pollution which is a very unethical practice. Involvement of the management is such a practice and the consequences of this matter should be paid full attention by the auditor while making an auditing appointment (Heeler, 2009). It is the duty of the auditor to highlight all the unethical means followed by the company regarding the destruction of the environment and shown the same in their reports so as to summon the people at large. So it the responsibility of the auditor to conclude that is the company guilty of the charges that have been put on the same. In cases similar to the one of Pharmaceuticals Ltd, if on knowing the manipulative and the unethical means followed by the company on a large scale, if the management is not getting involved in presuming and setting things correctly, then the auditor should step forward and take the following actions: First of all the auditor should look into the financial statements of the company so as to detect any false data placed in it which did not come into the eye of the management which is enough to fool the shareholders. The auditor should efficiently categorize the false data and measure its effect on the auditors report. If the situations are worsening then the auditor has the full right to undertake assessment procedures to fix the problems. It is the duty of the auditor to detect any flaws in the financial statements related to the manipulative data put up by the management. All the concept of the audit should be thoroughly applied by the auditor under these circumstances before questioning the reliability of the management of the company (Black, 2010). It is very obvious that the Pharmaceuticals Ltd would have carried out a number of manipulative transactions illegally so as to capture and control the seriousness of the matter rather than disclosing it to the public. It is thus the duty of the auditor to detect all those transactions and also to find the steps deliberately followed to record such transactions. Strictness should be maintained by the auditor in each and every flaw made by the company. As in this case, it was seen that the management was weak enough so as to control the manipulative steps taken and in such cases the work of the auditor increases as it is expected that the steps followed by the auditor will be strictly effective and positive in nature (Messier, 2013). Reaction Pvt Ltd received the appointment letter for conducting an audit in the Billing Associates Company. The letter was approved and accepted with respect by the Reaction Pvt Ltd. While carrying out the audit procedures in order to finalize the report, a situation of absence of documentation aroused which had relation with the transactional receivables of the company. Under this circumstance, it was decided that a manipulated report will be shown to the public. It is also possible that the company can cancel the audit letter and ask the latter to only check the position of the company which is enough to define its status. This shows that the working of the audit company is very much confined. It is also seen that the company now proclaims that no audit is needed at this time. This questions the audit company as to why it accepted the letter if their no need of it at present. But this also highlights that the Billing Associates Company is putting effort to conceal its mistakes of the absence of documents. This can be guaranteed because of the proclamation made by the company just after all the audit procedures have been strictly completed (Wood, 2011). But it is also necessary to issue the finalized report which was made in absence of the documents on the part of the invitee company. Many conditions arise which confine the independence of the auditor with a term involve called self-review. If a company has been following manipulative methods then it is the duty of the auditor to inform the effects of such practices on the financial statements. But it should be kept in mind that the duty of the auditor is only to inform the management and not to suggest ways in which the following practices can be controlled and situations can be made the batter (Cappelleto, 2010). If this happens then the auditor has no right to check the modified and updated financial statements as he himself had suggested the ways to change it. Maintaining the independence of self-review of the auditors is very much important for an auditor so to present a checked and legal picture of the company without any flaws. A major threat can be a self-interest threat. For instance, if the client asks for the travel services recommendation and the same is not given by the auditors then it can result in the auditor firm losing its client. This can be avoided if the auditor is at par with the client and maintains an only professional relationship with them. It must also be seen that the auditor should reject any piece of work which is not included in the contract. If any pressure is maintained on the auditor then the audit company must break the contact so as to keep the independence of the auditor at the first priority (Vause, 2009). Familiarity threat can also be a case with an auditor as the wife of one of the auditors is holding a good amount of shares in the company. This kind of threat takes place when the auditor pays much affection in the form of affection towards the company so as to safeguard the profits of the ones in close contact (Carcello, 2012). This can be avoided if any other charted accountant from any other company is appointed in order to check the reports prepared by the previous auditor who was getting sympathetic towards the company. Intimidation threat arises when the auditor hints the fact that he is not going to be paid for all the hard work he has done. Creation of a doubt is the basis of this threat. Though there is no direct action by the client of non-payment of the fess the matter is suspected by the auditor due to the course of actions followed by the client. This threat can be avoided if the auditor demands his fees from the client before submitting the final report to the company management. This is done so as to guarantee the fees receiving because if the report is submitted then there can be a chance that the auditor doesnt get paid (Church et. al, 2008). (A) Business Risks (B) how it might lead to the threat of material misstatement High Lease Payments: Due to the conversion of the premises and the lands of the company into a residential category, problems are being faced by the same. The landlord demands for 50% more rate which could be a choking expense and and could turn into a massive loss for the company in the future. Manipulative or illegal means can be seen to be adopted and followed by the company as it may try to Depict false entries in the records and may try to increase the received amount and thus show a profit on their part. All this results in a decrease in the losses in the financial statements which have come into action due to the uprise in the rent for the company (Elder et. al, 2010). High level of stock obsolescence: As per the thought to increase the profits of the company, it was seen that CPPL was keen enough to increase their items present in the market. But the products have not found value in the market and as a The result of this the stock obsolescence had an increase way too high. Manipulative or illegal means can be seen to be adopted and followed by the company as it may try to depict the inventory at a high position and in a healthy State and thus concealing the stock obsolescence (Roach, 2010). All this is to depict the company as a profit-making one and to keep up the hopes of the investors and attract the new ones. Constrain on the availability of cash: It is also seen that the company CPPL is facing upsets From its two trusted suppliers. These suppliers have deducted the payment time from 30 to 14 days and have also reserved their volume rebates. There is also a fear that the profits can greatly be reduced to a minimum in the future if the services are provided on a regular basis and continuously. Manipulative and illegal means can be seen to be adopted by the company in order to depict increased cash sales in the book of accounts and thus to depict that ready cash is available with the company to pay off the debt as the time provided by the creditor has been reduced (Riddle, 2015). Drop in the profit margins: To survive in the market and shield against the dominance, the company has concluded to give value added services. This plan was successful in attracting the costumes but affected the profitability by deducting it by 10%. Manipulative and illegal means can be seen to be adopted by the company so as to conceal the losses From the public. For this alteration can be made in the Financial statements of the company. All this is to depict the company as a profit-making one and to keep up the hopes of the investors and attract new ones (Gay Simnet, 2015). High level of competition: A tough level of competition has been seen in the the market as the expanded companies are dominating the minor ones by taking over them. There is also a reduction in the price of the items so as to maximize The shares in the market by upholding the costumes It is very much possible that the company is deciding to Giveaway unexpected discounts in order to avoid them Dominance faced by it in the market and to keep them attracted to the company (Messier, 2013). This can result in an Increase in expense and this discount can be assumed by The management as unrecoverable or as bad debts. (A)Deficiency in internal control Explanation of business risk Arising due to deficiency in Internal control. (b) Control (c) Test of control Deficiency in the internal control can be defined as a situation when the website of the company is not aligned with the inventory status and is not scanned for results Whenever an order is placed. As mentioned, it can happen The inventory is not updated as Per the order paced. This can be A loss to the company because A case can arise in which the Order is accepted by the Inventory is not in a position to Dispatch it as it lacks it. It is advised for the Company to follow ERP so As to align the inventory As per the order which Will enable it to check the Present stock status and Display the correct Result. Placing of a practice order Can be a method which Will help the management To conclude that Whether the inventory is Potentially in system or Not which will be helpful In displaying correctly Results professionally. It may happen in many cases when the delivery of a particular product is made in accordance with The order placed that the signatures of the product receiving person is not demanded which can result in costumer complaints and delay in The delivery of the producs. This can result in decrease of The respect of the company in The market as the company is Not at all aware of the products That has been dispatched for Delivery and only pay attention When the customer complaints. As per the cases the company may lose its customers in the future which may be massive in nature (Matthew, 2015) The loss to the company. All the processing as from the placement of the order till its delivery, All the information should be timely recorded on the system. also the mandatory the sign should be taken and transferred to the system online. This helps the salesman to take the signature and quickly update it to the server of the company. All this processes helps the company to track the delivery time in the future. It is duty of the auditor to analyze the website of the the company so as to get all The information about the transactions carried by the company (Gay Simnet, 2015). This is done so as to detect the delivery date of the products in compliance to the placed order. If the signatures are done manually, then random verification/ checking of signed receipts shall be done by the audit team. Credit limits and also the Payment date is Analyzed by the retail Sellers before an order is Accepted by them. The Payment date is Concluded by the sales Ledger clerks and not at Higher levels of the sales Directors. A risk prevails in the company because the authority has given the concluding power of The credit limits to a lower level of staff. Cases may also arise resulting in credit limits offered to such person who have a dark background in accordance with on time payments (Geoffrey et. al, 2016). All the problems arising Due to the credit limits Matter can be solved by The decision that the Credit limits are to be Formed by the person Sitting at the higher Levels and so it should not be decided by the lower Staff. The auditor shall check the reconciliations maintained by the company and check the same from invoices held by the the company as well (Ghandar Tsahuridu , 2013). Buying of raw materials by the company can be seen with alteration in ledger departments members. The compilation of the supplier invoice cannot be not be done by the Company anymore. Noncompilation of the supplier statements with the record causes excess or less payments which cannot be later verified as lack of invoice is seen (Heeler, 2009). All this can be avoided easily by setting up a a strong system which will compile the suppliers statements with the company record whether monthly or quarterly. The auditor shall check the reconciliations maintained by the company and check the same from invoices held by the the company as well (Guerard, 2013). Due to the alteration in business over the past six months, new equipment have been purchased in excess without disposing of the old ones. Non-usage of the old equipment mentioned in the books is causing depreciation expense resulting in a deduction in the companys profit (Gilbert et, al, 2005). All the problems relating To this can be eliminated If the out of date Machinery Is sold as fast As possible. All the information required Can be gathered by the Looking into the registers, Records, and the entries. Low materiality range clearly depicts that more work is necessary, more issues and matters may arise, and therefore, the auditor must follow some conservative measures. In contrast to this, high range of materiality portrays that lesser work is necessary, lesser issues and matters may arise, and hence, the auditor must follow a lesser conservative strategy (Guan et. al, 2008). Sequence Case Materiality impact Clarification 1. In the year June 2017, the finance manager of Sali had resigned and no alternative has been found since such time The level of materiality shall decrease in relation to the prevalence of material misstatements in the financials. The financial manager is not present in the company since the last month and therefore, there are higher probabilities of material misstatements that have been undertaken by the concerned employees (Hoffelder, 2012). Besides, such finances must have been supervised by the departments junior authority that clearly assures they have influenced the relevant facts and figures in order to conceal errors or frauds. Therefore, this can result in a decline in materiality, as additional work will be needed to seek evidence. 2. The HR manager of Sali had resigned in June 2017 but his alternative was successfully found in July. In this case, there will not be any impact on materiality. There are various qualitative attributes prevalent in Case I that can possess an influence on the companys financials. However, the HR managers responsibility is to manage and recruit the employees and therefore, in his absence, the recruitment may be undertaken by other superior authorities. Therefore, no impact on financials will occur. 3. During the performance of a complete reconciliation of relevant information on SuperD to information on SuperB in the year June 2017, two material variances were found. Phil (auditor) has made inquiries with the management who has verified the fixation of such errors. The impact must be a decline in the level of materiality in relation to material misstatements in the financials. Two significant variances were found in the transferred data because of errors in the software or intentional frauds on the part of superior authorities liable for such data transfer from SuperD to SuperB. Therefore, a thorough evaluation is necessary to scrutinize the influence of such variances (Johnstone et. al, 2014). 4. Absence of purchase vouchers of the unlisted investments from Dune Ltd that consists of fourteen percent of the net investments There may be an increment in the materiality level. The finalization of audit on July 2017 and receipt of purchase voucher from the company was undertaken even though such document was not present during the audit process (Jubb, 2012). However, before termination of the audit, the same was made available and hence, a thorough assessment is necessary to prevent decline of materiality. References Arens, A. A, Best, P. J, Shailer, G. E. P Loebbecke, J. K, 2013, Assurance Services and Ethics in Australia, 9th ed, Australia: Pearson. Black, W. 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