Definition and Examples of Diazeugma

Diazeugma is a  rhetorical term for a sentence construction in which a single subject is accompanied by multiple verbs. Also called  the play-by-play or multiple yoking. The verbs in a diazeugma are usually arranged in a parallel series. Brett Zimmerman points out that diazeugma is an effective way to emphasize action and to help ensure a swift pace to the narrative--a sense of many things happening, and quickly (Edgar Allan Poe: Rhetoric and Style, 2005). Etymology From the Greek, disjoining Examples and Observations The seven of us discussed, argued, tried, failed, tried again.(Patrick Rothfuss,  The Wise Mans Fear. DAW, 2011)Swallows dart, dip, dive, swiftly pluck perching insects from slow-moving current.(Robert Watts Handy, River Raft Pack of Weeping Water Flat. Writers Showcase, 2001)Reality demands that you look at the present, and doesnt have time for illusion. Reality lives, loves, laughs, cries, shouts, gets angry, bleeds, and dies, sometimes all in the same instant.(Allen Martin Bair, The Rambles of a Wandering Priest. WestBow Press, 2011Immigrants contribute economically, politically and culturally to American society in the same way native-born Americans do: they go to work or school, raise their children, pay taxes, serve in the military, hold public office, volunteer in the community, and so on.(Kimberley Hicks, How to Communicate With Your Spanish Asian Employees. Atlantic Publishing, 2004) The Play-by-Play Figure Another figure of speech makes one noun serve a cluster of verbs. Hockey announcers use this figure, multiple yoking, when they do play-by-play:Announcer: Labombier takes the puck, gets it past two defenders, shoots . . . misses . . . shoots again, goal!Multiple yoking, the play-by-play figure. Formal name: diazeugma.(Jay Heinrichs, Thank You for Arguing: What Aristotle, Lincoln, and Homer Simpson Can Teach Us About the Art of Persuasion. Three Rivers Press, 2007)Used to and would are good for long series of verbs:On weekdays he used to/would get up, make the breakfast, do the washing-up, pack his sandwiches, put the bins out, say goodbye to his wife and go to work.(Paul Lambotte, Harry Campbell, and John Potter, Aspects of Modern English Usage for Advanced Students. De Boeck Supà ©rieur, 1998 Shakespeares Use of Diazeugma My lord, we haveStood here observing him: Some strange commotionIs in his brain: he bites his lip, and starts;Stops on a sudden, looks upon the ground,Then, lays his finger on his temple; straight,Springs out into fast gait; then, stops again,Strikes his breast hard; and anon, he castsHis eye against the moon: in most strange posturesWe have seen him set himself.(Norfolk in William Shakespeares Henry VIII, Act Three, scene 2 Whitmans Use of Diazeugma As to me I know of nothing else but miracles,Whether I walk the streets of Manhattan,Or dart my sight over the roofs of houses toward the sky,Or wade with naked feet along the beach just in the edge of the water,Or stand under trees in the woods,Or talk by day with any one I love, or sleep in the bed at night with any one I love,Or sit at table at dinner with the rest,Or look at strangers opposite me riding in the car,Or watch honey-bees busy around the hive of a summer forenoon . . ..(Walt Whitman, Miracles) Pronunciation die-ah-ZOOG-muh

Symbolic Imagery in Langston Hughes Poems, The Negro...

Symbolic Imagery in Langston Hughes Poems, The Negro Speaks of Rivers and Mother To Son Langston Hughes uses symbolism throughout his poetry. In the poems The Negro Speaks of Rivers and Mother To Son, Langston Hughes uses symbolism to convey his meaning of the poems to the readers. Readers may make many interpretations about the symbols used throughout these poems. Throughout the poem The Negro Speaks of Rivers Hughes uses metaphorical statements to suggest to the reader what the soul of the African American has been through. The symbols of the old rivers, from which the African American ideal has risen, can be interpreted in many different ways. They can represent the birth and growth of the African American†¦show more content†¦In the fourth line of the poem Hughes speaks of the Euphrates River. This river symbolizes the birth of life and the beginning of civilization to many readers. This river can represent the youth of the African American people. It speaks of the beginning of life and culture. Then Hughes talks of the Congo River in Africa. This is an image of home for many African Americans. It represents a place of peace and tranquility in their lives. The speaker of the poem goes on to say how the Congo lulled me to sleep (5), which further brings the image of a tranquil scene to mind. Hughes also writes about the Nile River and the great pyramids in Egypt in this poem. To some readers the pyramids can be viewed as a symbol of slavery of the African American people due to the slave labor that it took to create these grand structures. Finally the great Mississippi River is written about. Many symbols arise from this river of the South. To many whites it represents prosperity, especially in the time of the Civil War when slave trade was one of the bases of economy; however, to many African Americans this river may be a symbol of the oppression of their people. The image of Abe Lincoln riding down the Mississippi can be seen as a symbol of hope and freedom to the slaves of the South. The very fact that Lincoln is on the Mississippi river, which can represent early slavery, shows theShow MoreRelatedWhat Qualities That Make A Langston Hughes Work Memorable And Timeless2528 Words   |  11 Pages There are certain qualities that make a Langston Hughes’ work memorable and timeless. Whether it is the topics that choose to write about or types of characters he chose to portray. Imagery provides the reader with a visual picture of what the writer is trying to convey, rhythm gives the story its beat, and the metaphor gives the work its deeper meaning. All three components can always be found in a Langston Hughes piece. Most of my own poems are racial in theme and treatment, derived from

Crossing the Line of Police Brutality - 2199 Words

####not well written####Introduction Police brutality is the use of any force exceeding that reasonably necessary to accomplish a lawful police purpose. (Gregory Umbach) There is a very thin line as to what is acceptable and excessive use of force for police officers. Many police departments try their best to outline what is appropriate use of force to weed out these unacceptable practices. However, some evidence and scenarios point to race being a possible factor in police brutality. There exist two sides to this argument on the bias of race in police brutality. One side believes that race does play a role in the polices overuse of force, while the other side disagrees and states that other circumstances lead to the propensity of most police abused victims to be of the minority ethnic group. In this literature review, sources that directly relate race with police brutality and their excessive use of force shall be analyzed along with sources that state the opposite and find the poli ce brutality coincidental to the race of the victim or officer. It is in my opinion that race clearly does lead to the increase in police brutality, as the police put themselves in confrontations more often with the minority groups, through the use of racial profiling in terms of stop and frisks. The Problem The problem of police brutality being linked to race is not a new one. Most officers do not believe that they are at fault and usually blame the victim for instigating the conflict.Show MoreRelatedWe Must Stop Police Brutality826 Words   |  4 PagesPolice brutality is an act that often goes unnoticed by the vast majority of white Americans. This is the intentional use of â€Å"excessive force by an authority figure, which oftentimes ends with bruises, broken bones, bloodshed, and sometimes even death† (Harmon). While law-abiding citizens worry about protecting themselves from criminals, it has now been revealed that they must also keep an eye on those who are supposed to protect and serve. According to the National Police Academy, in the pastRead More Police Brutality Essay1388 Words   |  6 PagesIn recent years, police abuse has come to the attention of the general public. While citizens worry about protecting themselves from criminals, it has now been shown that they must also keep a watchful eye on those who have been given the responsibility to protect and serve. This paper will discuss the types of police abuse prevalent today, including the use of firearms and recovery of private information. I will also discuss what and how citizens’ rights are violated by the police. We will also exploreRead MorePolice Profiling is Racist Essay1059 Words   |  5 PagesStates are against police profiling in our cities and towns against African-Americans and other minorities, while they are supporters of racial profiling in our airports. This research paper investigates how profiling everywhere can help improve our security, while not crossing the fine line into racis m. This paper also shows some examples of when profiling has turned into racism, and how we can prevent this. There are many people in the United States that are against police profiling. ProfilingRead MoreBroken Window Crime Essay795 Words   |  4 Pagestheory was adapted into a method of policing. It was implemented in New York in 1994, becoming the fifth of eight policing strategies adopted by the New York Police Department (NYPD) under Police commissioner Bill Bratton (Newburn,2013) and emphasised enforcing minor ‘quality of life’ offences to make neighbourhoods feel safer. Initially police presence was increased on subway platforms in an attempt to reduce fair evasion, wherein many turnstile jumpers were caught (Hartcourt and Ludwig, 2006). TheRead MorePolice Brutality3320 Words   |  14 PagesIn recent years, police actions, particularly police abuse, has come into view of a wide, public and critical eye. While citizens worry about protecting themselves from criminals, it has now been shown that they must also keep a watchful eye on those who are supposed to protect and serve. This paper will discuss the types of police abuse prevalent today, including the use of firearms and receipt of private information. I will also discuss what and how citizens rights are taken advantage ofRead MoreWhat Can Social Psychology Teach Us About What Happened At Abu Ghraib? Essay1023 Words   |  5 Pagesshift. The soldiers involved were all reserve soldiers who were not prepared or trained for this mission. They were asked to interrogate the detainees ‘take the gloves off’ to extract information out of them. The soldiers were pressured into crossing the line to gain information by the centre intelligence agency, tier 1A was known as the interrogation hold. One detained was mentally ill, he covered himself in faeces every day, the soldiers would have to role him in sand so he wouldn’t smell so badRead MoreBlack Panther Party : A New Political Organization1851 Words   |  8 Pageshealth clinics, to rent strikes resulting in tenant ownership of their buildings, to Liberation School for grade-schoolers, to free clothing drives, to campaigns for community control of schools, community control of police, and campaigns to stop drugs, crime, and police murder and brutality in the various Black colonies across America.† Huey created the Panther’s with the vision that he can change the conditions of African Americans by taking up arms against white supremacy. Members of the organizationRead MoreJudicial Issue : Police Misconduct3148 Words   |  13 PagesWill Addington SPC3513 Argumentation Paper Project # 1 Judicial Issue Police Misconduct America, being founded on doctrine such as The Constitution and the Declaration of Independence, shows how we as a nation hold justice and freedom forefront in our belief system. Having a police force in our country to help the citizens of the United States of America uphold these values, that have been passed down over the generations, the values that our forefathers created for us, is one of the mainRead MoreThe State of Israel and The BASEL System1579 Words   |  6 Pagesbetter spent. Because Israel violates the human rights of Palestinians the United States should not aid them. The Israeli have killed innocent Palestinians, including women, children, entire families and peaceful protestors. During protests, Israeli police and soldiers meet the protestors with rubber bullets, 22-caliber bullets, and tear gas canisters firing them into the crowds. Two young Palestinian men were killed may 15th, 2014 during a demonstration for Nakba Day, a commemoration of the destructionRead MoreThe Fall of the Berlin Wall1382 Words   |  6 PagesSoviet sector of Berlin. Roused from sleep, people looking down from their windows saw convoys of trucks and troop carriers speeding toward the line dividing East Berlin from West Berlin. Within two hours, thousands of steel-helmeted East German troops and armed police were deployed along the border. Guards with automatic weapons were posted at crossing points between the eastern and western sections of the city. Machine gun positio ns were set up. Border patrols were assigned and dispatched.

A New Career As A Special Education Teacher - 1144 Words

As a candidate for the Masters of Arts in Teaching at the University of the Cumberlands I would like to inform you of my abilities to engage students, communicate with parents and teachers, utilize creative lessons within Kentucky Standards, and collaborate within the school environment. I am grateful for your consideration of me as a student and I am looking forward to embarking on a new career as a Special Education Teacher through your university. Engaging students in critical thinking is an essential component of education. As a teacher, my goal will be to teach students how to assess information for credibility and use it to create new knowledge. By using research-based practice for teaching critical thinking, such as Bloom’s Taxonomy, I will ensure I am targeting, analyzing, evaluating, and creating skills within my students. This happens seamlessly throughout the day by integrating Higher Order Thinking (HOT) questions during instruction, reading, and class discussion. For example, questions such as: â€Å"How are A and B alike; how are they different?†, â€Å"Is there a better solution to the problem?†, â€Å"Which do you think is better: A or B, and why?†, â€Å"What do you think will happen next?†, and â€Å"What would happen if†¦Ã¢â‚¬ , all employ critical thinking skills in children. I will also integrate collaborative and individual activities that guide the students to utili ze critical higher order thinking skills. For instance, using Venn diagrams, writing persuasive speeches, creating newShow MoreRelatedCareer in Special Education Essay1645 Words   |  7 PagesIn the profession of a special education teacher, a person commits to helping children achieve their best and to help â€Å"students overcome their obstacles† while finding a way that the child can effectively learn (Hollingsworth). My mom’s career as special education teacher for twenty-two years, allows me insight and experience into the tougher aspects of this career, but also the rewards to the job. My mom helps me understand that a special education teacher guides a child to expand their strengthsRead MoreFinding the Right Path Essay1095 Words   |  5 Pagesmajor somewhere in Special education, but I am not sure where. I am going to research becoming a special education teacher and becoming a speech pathologist. Both are right down my path, but I am unsure of which suits me better. I am senior; therefore, this research is critical to the next step of my life. As of right now, I know a little about becoming a teacher. I have taken a class, Future Educators of Arizona, attended some conferences, and shadowed a teacher. I know that teachers get incredibleRead MoreThe Importance Of A Special Education Teacher Essay1686 Words   |  7 PagesI choose to be a special education teacher for a few reasons. I have grown up with a learning difference, and I know how it feels to be struggling in school. I want to give back to the community that has given me a lot of confidence in life. I enjoy being in a classroom and learning. I love the structure of how a school day runs and how it does not change much. A major in special education is my dream job. The ability to work with children of all special education settings is an amazing experienceRead MoreSurvey of a school counselor1727 Words   |  7 Pages As I read my first assignment for new students in the School Counseling Program, my reasoning to be a school counselor was simple; to help others. I noted that I wanted to help others in two manners. One, I wanted to help students toward an achievable goal, including graduation. Two, I wanted to help with discipline. This included helping teachers with classroom management as well as helping students to understand the reasoning behind rulesRead MoreMy Goals In the Field of Special Education Essay832 Words   |  4 PagesThe time is now to become a Special Education Teacher. I believe the best fit for my academic and vocational goals is the UWM Exceptional Education Post-Baccalaureate Teacher Certification Program. I have been a teacher of students with special needs for the last couple of years in alternative settings. The students I like best tend to be the most challenging both behaviorally and academically. Success can be more apparent, yet at times there is frustration. I feel I am good at it, but needRead MoreGraduation Speech : Early Childhood Educator1314 Words   |  6 Pagesroutines. Teachers arrive at their room and prepare activities for the day. Once the students arrive in the classroom teachers begin with a structured morning activity to get their minds moving. After, morning announcements teachers begin to teach for the day with fun, in gaging lessons that seem to not even be related to learning. On some days the students will go to specials such as music, art, gym, library or other extra-curricular activities. While the students enjoy their special the teacher can straightenRead MoreA Reflection On A Discourse Community999 Words   |  4 Pagesidentify with is special educa tion. Special education teachers, or aids, really dedicate themselves and their time to others who need special assistance or treatment. The California Department of Education supports high quality educational programs for California’s big student population. According to the ideas from the federal government, the variety of the education working environment is one of the fastest growing areas of the American economy. The importance in understanding this career includes emotionalRead MoreTeaching Certificate For Special Education936 Words   |  4 Pagesschools as a volunteer, substitute teacher, and tutor, I had not considered the field of special education. However, six months ago I accepted an offer to work as an exceptional children teaching assistant. Now I am surprised that my goal is to obtain a teaching license in special education; but in hindsight, I should not be because of this field’s correlation to my past interests and experiences. After completing high school, I did not want to delay my college education so I began work on a pre-liberalRead MoreUniversity Of North Carolina - Greensboro Pail Program904 Words   |  4 Pagesas a volunteer, substitute teacher, and tutor, I still had not considered the field of special education. However, six months ago I accepted an offer to work as an exceptional children’s teaching assistant. Now I am surprised that my goal is to obtain a teaching license in special education; but in hindsight, I should not be because of this field’s correlation to my past interests and experiences. After completing high school, I did not want to delay my college education so I began work on a pre-liberalRead MoreReflection of the Practicum1362 Words   |  5 Pagesrelevant to education (programs, instruction, etc.). I learned a great deal about the classroom environment, classroom administration, and classroom procedures in the special education. There is a great deal of preparation and training for professionals in special education. I got a closer examination and engagement with these kinds of elements in special education. I also learned about the variety of professional interaction that goes on in a special education environment. Teachers will work with

The South China Sea Island Disputes Free Essays

string(111) " Attempts by Japanese coast guards to arrest the activities resulted to the drowning of some of the activists\." The South China Sea Islands Disputes Name of student Name of institution The South China Sea Island Disputes Introduction China’s rise to the status of a global economic power has been viewed with both skepticism and hope by her neighbors. Skepticism by countries wary of China’s history of aggression as far as territorial disputes are concerned, and hope by countries wishing to benefit from trade partnerships with China. However, it is China’s activities in both the south and East China seas that have got her neighbors worrying. We will write a custom essay sample on The South China Sea Island Disputes or any similar topic only for you Order Now In the 1970s and 80s, China was concerned with marking her terrestrial borders with countries that surround her. It was in the process of defining her borders that China’s military power was felt. There were border skirmishes between China and several of her neighbors including India and Russia. Having secured her terrestrial borders, China’s attention shifted to her maritime territory and its security. She embarked on the acquisition of islands within the East and South China Sea. It is this expansion mission into the sea that has seen many disputes arise between China and her neighbors who lay claim to the same islands. This expansion strategy has seen disputes erupt between China and her neighbors who lay claim to islands she has acquired. As early as April 2012, the Philippine and Chinese militaries nearly faced off over an island known as Scarborough Reef. In the East China Sea, China has had a long dispute with Japan and Taiwan over the ownership of a group of islands known as Senkaku in Japan and Diaoyu in China. As late as 2012, Japan and China had a standoff over these islands. Although both countries have tried to diffuse tensions over this issue, the threat of conflict remains real especially with the involvement of the United States. Thesis Statement Recent diplomatic spats between China and her neighbors have increased tensions in the South East Asia regions. Such standoffs make the threat of conflict in the region all too real especially with the involvement of external actors such as the United States. However, it should not be lost on scholars that China’s claim to various islands in both the South and East China Sea is the major contributor to these tensions. This is evidenced by the recent standoffs between China and Japan over the Diaoyu/Senkaku group of islands in the East China Sea, as well as tensions with the Philippines over the Scarborough Reef and Spratly islands in the East China Sea. This paper offers a background to the disputes between China and her neighbors over these islands, and particularly Diaoyu/Senkaku. It will further investigate the domestic factors influencing China’s assertiveness in both the South and East China Sea and her claim to these islands as well. Finally, the paper will attempt to paint some probable outcomes of these conflicts while at the same time offering possible solutions. Background to the Disputes Diaoyu/Senkaku Dispute. A look at the world map will not clearly show the location of the Diaoyu/Senkaku islands. This shows how tiny these islands are. They consist of five volcanic islands and three outcroppings located 400 km west of the Japanese island of Okinawa and approximately 170 km northeast of the republic of Taiwan (Lohmeyer, 2008). Although they are administered by Japan, there is no human habitation in these islands. Imperial China is said to have been the rightful owner of the Diaoyu/Senkaku islands before 1895. In fact, the name Diaoyu in Mandarin stands for ‘fishing ground’ or ‘fishing platform’ (Lohmeyer, 2008). The Japanese name, senkaku, means ‘sharp point’, and was given to the islands by the 19th century Japanese explorer, Kuroiwa. However, China lost the islands as well as Taiwan to Japan in the Sino-Japanese war of 1895 (O’Shea, 2012). The islands remained in Japanese hands till the end of World War II when they fell under the United States mandate, as did the whole of Japan after losing the war. Additionally, the ownership of Taiwan reverted back to China at the end of the Second World War but not these islands. It is important to note that Taiwan and the People’s Republic of China lay claim to the islands on the basis of history. In other words, both claim that the islands have historically been part of their territory until they were captured by Japan in 1895. However, none of these countries made an issue of the islands ownership until oil deposits were discovered in the East China Sea in 1968. By the time the U. S returned the ownership of the islands as well as Okinawa to Japan, Tensions were already building up (O’Shea, 2012). Japan lays claim to the islands based on the United Nations Convention on the Laws of the Seas (UNCLOS) principle of Continuous Peaceful Administration. Although the dispute over the islands intensified after the U. S handed them over to Japan in 1972 (Beukel, 2011), it was not until the 1990s that this dispute gained prominence. According to O’Shea (2012), Taiwan and China were angered by media reports which revealed that a Japanese right wing group had constructed a lighthouse in Diaoyu/Senkaku, and that the group had applied to the Japanese Coast Guard to recognize it as a government property. The protests that ensued in both China and Taiwan served to whip up nationalist sentiments against Japan. China responded two years later by enacting a maritime law called ‘the law of the People’s Republic of China on the Territorial sea and Contiguous Zone’. It is article two of this law that rattled Japan and Taiwan since it states that the People’s Republic’s territory included â€Å"†¦Taiwan and all islands appertaining thereto including the Diaoyu islands† (Lohmeyer, 2008). Despite Japan’s diplomatic protests, China has not changed this part of the law. The issue of the lighthouse recognition surfaced again in 1996 with the Japanese government giving it a serious thought. Taiwanese and Chinese activities reacted by setting sail for the islands. Attempts by Japanese coast guards to arrest the activities resulted to the drowning of some of the activists. You read "The South China Sea Island Disputes" in category "Papers" This incident forced Japan to allow the activists to land on the islands. Japan also shelved the lighthouse recognition issue (O’Shea, 2012). In September 2010, the dispute over the islands erupted with news of a collision between two Japanese coast guard ships and a Chinese fishing trawler (O’Shea, 2012). The crew of the trawler was apprehended by the Japanese coast guard and later released, save for the captain. When China learned that the Japanese authorities planned to charge the captain in court, it suspended the exportation of rare earth to Japan among other severe measures (Beukel, 2011). The situation was eased by the release of the Chinese captain. The situation is not helped by Tokyo’s move to nationalize some of the islands in September, 2012 which was condemned by China. China even conducted naval exercises in the waters near the islands, a move Japan termed as provocative. Other island disputes involving China. According to a report by the International Crisis Group (2012), the threat of war in the South China Sea is becoming real with each passing day. This is as a result of China’s growing assertiveness in staking her claim to various islands in that part of the world. These disputes pit china with countries such as the Philippines, Vietnam, Taiwan, Indonesia, Malaysia and Brunei Darussalam (Buszynski, 2012). The disputes arise from the fact that the islands claimed by China are said to be within the Exclusive Economic Zones of the above mentioned countries. Additionally, there are reports of oil and natural gas deposits having been discovered in the waters surrounding many of these islands. These reports precipitate the disputes further. Although maritime disputes exist between China and her South China Sea neighbors, it is Vietnam and the Philippines that have shown resolve in defense of their claims. The international Crisis Group (2012) reports that Vietnam and China have twice gone to war over Chinese occupation of islands which Vietnam says are within her Exclusive Economic Zone (EEZ). The first war took place in 1974 when China occupied the Paracel islands. Although Vietnam is said to have lost this war, she did not hesitate to engage her gigantic neighbor in another war in 1988. This was as a result of China’s occupation of the Spratly islands. As late as 2011, there were tensions between the two countries over China’s naval violations of Vietnamese waters. In order to counter China’s aggressive moves, Vietnam has embarked on modernization of its military and forging of closer ties with the U. S, china’s military rival in the Asia-pacific region. Resolve by the Philippines to resist China’s occupation of islands within Philippines EEZ was witnessed in April 2012 when the two countries were involved in both military and diplomatic standoffs. The international Crisis Group (2012) reports that this diplomatic crisis was occasioned by Chinese naval deterrence of Philippine naval patrols from apprehending Chinese fishermen in the Scarborough islands. Obviously, the fishing activities by the Chinese were illegal, and China did not have to respond as forcefully as she did. Furthermore, the Philippines, together with Malaysia, have disputed China’s claim to the Spratly archipelago (Buszynski, 2012). With the Philippines and Vietnam showing more resolve in their disputes with China, the prospects of peace in the region dwindle with each passing day. Domestic Factors Influencing China’s assertiveness in the South China Sea China’s growing assertiveness in the South China Sea is influenced by various domestic factors. They include Chinese nationalism, the need to secure energy resources, local economic interests, competing law enforcement agencies, and the ineffectual coordination of various government actors. Ineffectual coordination of various government departments by the central authority is made difficult by the number of departments within the government. These departments are huge in number and have, on various occasions, overstepped their mandate. The International Crisis Group (2012) reports that some of these departments have assumed the role of the foreign affairs ministry. A good example would be the way the Bureau of Fisheries boats have been used to guard the waters around the disputed islands. The promotion of tourism abroad should be done through the ministry of foreign affairs, but this has not been the case. This task is undertaken by the National Tourism Administration which goes as far as marketing tourism in disputed islands (Crisis Group, 2012). Obviously, this points to weaknesses within the ministry of foreign affairs and the factional divisions within the Chinese Communist Party. Apart from ineffectual coordination in government departments, there is competition among law enforcement agencies in China. These competing interests and the agencies’ uncoordinated activities have served to heighten tensions in the South China Sea. While the China Marine Surveillance is charged with patrolling the South China Sea, the Bureau of Fisheries Administration also assumes this role. It is the latter agency that has been involved in many of the disputes involving China and her neighbors. Patrols of China’s waters should be left to her naval forces. Diaoyu/Senkaku became a major issue in the Sino-Japanese relations after the discovery of oil resources in the waters around the islands in 1968. Therefore, it would be correct to mention that the major driving factor for China’s assertiveness over this dispute is domestic energy needs. Buszynski (2012) reports that China people became the second largest consumer of oil in the world in 2009. By the year 2030, China will most probably be the overall largest consumer of oil in the world. This energy need is driven by its industries. It would, therefore, be expected that the People’s Republic would aggressively assert its claim to the South Asia Sea Islands which have been reported to contain large deposits of hydrocarbons. These oil reserves are estimated to be in billions of barrels. There are also natural gas deposits underneath the seabed near Diaoyu/Senkaku islands. Another domestic factor that has been cited as influencing China’s assertive attitude in the South China Sea is Chinese nationalism. Beukel (2011) observes that there has always been resentment for Japan among the Chinese public. This resentment stems from the atrocities committed against the Chinese by the Japanese between 1895 and the Second World War. Therefore, any hostility between China and Japan whips up more nationalist sentiments among the Chinese public. Analysts have also pointed out the fact that the Chinese leadership has at times whipped up nationalist sentiments as a way of promoting patriotism (Buszynski, 2012). Local economic interests have also contributed to the tensions between China and her South China Sea neighbors. The International Crisis Group (2012) reports that the southernmost Chinese provinces of Hainan and Guangdong directly contribute to the assertive behavior witnessed from China in the recent past. These provinces have bypassed the central government in their actions against China’s neighbors such as Vietnam and the Philippines. In other words, the provinces seek to perform better than others economically. How China is Likely to resolve these Disputes China’s activities in the South China Sea have angered many of her south East Asia neighbors. The latest altercations in the South China Sea have heightened tensions in the region. However, the dispute with Japan over the Diaoyu/Senkaku islands presents a delicate situation since the United States plays a pivotal role in the defenses of many nations in the South China Sea region. Beukel (2011) observes that Sino-Japanese relations are quite complex because both countries are strong partners. It is encouraging to note that while the Diaoyu/Senkaku dispute has existed, it has not broken the ties between the two nations. However, as long as the United States keeps on getting dragged in the South China Sea on the side of one disputants, China’s position is likely to harden. Disputes between China and her neighbors such as the Philippines and the Vietnam can easily be solved through fora like the Association of South East Asian Nations (ASEAN). However, the situation is precipitated by the standoffs between the disputants. Furthermore, the situation is likely to be precipitated by the military build ups in the region. Conclusion China’s activities in the South China Sea have been viewed with wariness by her South East Asia neighbors. The long standing dispute over the long Diaoyu/Senkaku islands has been at the center of attention of the Sino-Japanese relations. The frequent flare ups in this region have been blamed on China’s strategy to expand its Exclusive Economic Zone. There are several domestic factors driving China’s quest for a larger share of the South China Sea. These include heightened Chinese nationalism, lack of coordination of the various Chinese government departments, and competing interests among the Chinese law enforcement agencies. Additionally, China’s domestic energy needs as well as local economic interests serve to heighten tensions in the South China Sea. There have been various speculations as to the directions that these disputes will take. However, these disputes can be resolved through regional fora such as the Association of South East Asian Nations, ASEAN. The situation will, however, be escalated by grand standings and continued military build ups. References Beukel, E. (2011). Popular Nationalism in China and the Sino-Japanese Relationship: The Conflict in the East China Sea: An Introductory Study. Copenhagen: Danish Institute of International Studies, DIIS. Buszynski, L. (2012). The South China: Oil, Maritime Claims, and U. S. -China Strategic Rivalry. The Washington Quarterly, 35 (2), 139-156. International Crisis Group (2012). Stirring Up the South China Sea (I). Brussels: Author. International Crisis Group (2012). Stirring Up the South China Sea (II): Regional Responses. Brussels: Author. Lohmeyer, M. (2008). The Diaoyu/Senkaku Islands Dispute: Questions of Sovereignty and Suggestion for Resolving the Dispute. Canterbury: Author. O’Shea, P. (2012). Sovereignty and the Senkaku/Diaoyu Territorial Dispute. Stockholm: EIJS, Stockholm School of Economics. How to cite The South China Sea Island Disputes, Papers

In This Case - the Holding Company of James Hardie Group Is KHIL

Question: Discuss And Critically Analyse The Court/Tribunal Decision And The Reason For The Decision In View Of The Corporations Act? Answer: Introduction The Corporations Act, 2001 (Cth) is the applicable act in Australia, governing the duties of the directors. The case of Australian Securities and Investments Commission v Macdonald (No. 11) [2009] NSWSC 287 is one of such cases where the Supreme Court of New South Wales determining whether or not, the officers and directors of the company JHIL, i.e., James Hardie Industries Ltd had contravened the duties covered under this act, through its section 180(1). This section relates to the statutory requirement of duty of car and diligence, and this was raised in the context of the approval of board and released a defective media statement to the ASX, i.e., the Australian Securities Exchange (Hargovan, 2009). In the following parts, this case has been detailed, where by the contentions made by the ASIC, i.e., Australian Securities and Investments Commission, along with the decision of the court in this matter have been detailed. But before the same can be done, a discussion has been carried on the duties breached as per the governing act, along with the factual background of this case. ASIC v Macdonald (No 11) (2009) In this case, the holding company of the James Hardie Group was KHIL, which manufactured, as well as, sol the asbestos products till the year of 1937. Two of the wholly owned subsidiary companies of the JHIL, Jsekarb Pty Ltd, aka Jsekarb, and James Hardie Coy Pty Ltd, ala Coy, from 1937 to 1987 were also the manufacturer and seller of the asbestos products (Czoch and Mulder, 2010). In the initial period of February 2001, JHILs board formed a foundation by the name of Medical Research and Compensation Foundation. The purpose of this foundation was to manage and pay the claims relating to asbestos which were made against the James Hardie Group. Regarding the formation of the foundation, a draft announcement for the ASX was approved by Board and the same had to be circulated as public release (Lavan, 2017). At the same time, a deed of covenant and indemnity was entered into by JHIL with both Jsekarb and Coy, as a result of which, JHIL was indemnified from all of the liabilities which were raised due to the manufacturing or sale of the asbestos products (Czoch and Mulder, 2010). An ASX announcement was then released by the James Hardie Group, as per which the Foundation contained assets to the value of $293 million and that the same would have been adequate for meeting all of the legitimate compensation claims, which were anticipated from the individuals who were injured as a result of the asbestos products. When a press conference was held, it was stated that the CEO of JHIL, i.e., Macdonald had made a statement which showed the sufficiency of funds in the Foundation. And ASX announcements, having the same theme, were made in the following weeks regarding the Foundation. However, none of the ASX announcements contained a disclosure about the Deed (Norton Rose Fulbright, 2010). One the Foundation was established, a new holding company, JHINV was formed which was actually a restricting of the James Hardie Group and the same was incorporated in Netherlands. Macdonald made overseas presentations in 2002 regarding the James Hardie Group and represented the sufficiency of funds in the Foundation (Plessis, Hargovan and Bagaric, 2010). For their misleading and deceptive conduct, continuous disclosure reaches and the false statements made regarding the securities, in February 2007, the ASIC initiated civil proceedings against both JHNIV and JHIL (Czoch and Mulder, 2010). Duties Breached As per section 180(1) of the Corporations Act, 2001, the directors, along with the other officer in any company/ corporation in Australia have a civil obligation of exercising their powers, and discharging their obligations in a manner, which depicts a degree of both care and diligence, which any prudent individual would undertake, in case they occupied the same office and had the same responsibilities as such director and officer, or if the individual was himself the officer or director of such company (Australasian Legal Information Institute, 2017). A contravention of this section results in attraction of penalties as per section 1317E, which relates to the declaration of contravention by the Court (Federal Register of Legislation, 2017). This duty is usually applied with the provisions pertaining to the deceptive or misleading conduct of the directors, in cases where the directors have been sanctioned with the release of some important or crucial information which results in a civil claim being raised against the company for such a misleading or deceptive conduct. Hence, it is crucial for the directors to take care and ensure diligence when the information is released, and have to be certain that no information is contained which is likely to deceive or mislead (Gadens, 2010). Section 181 of this act imposes a civil obligation on the directors, along with the other officers of the company, to discharge their duties, and exercise their powers for a proper purpose, which is in the best interest of the faith and with good faith (Department of the Premier and Cabinet, 2016). The penalties for contravention of this section are same as section 181(1)s contravention (Federal Register of Legislation, 2017). Court Decision When the court was giving its decision, it was held by His Honor Justice Gzell that: Regarding the draft announcements of ASX, all of the 7 previous non-executive directors, the CFO, the CEO and the General Counsel of the JHIL had all breached the section quoted above, i.e., 180(1) of the governing act, as all of them failed to make certain that this particular draft ASX announcement relating to the sufficiency of funds in the hands of Foundation for paying the compensation to the individuals was not deceptive or misleading (Czoch and Mulder, 2010). Regarding the Deed, the General Counsel and the CEO had contravened the quoted section of the governing act, as they failed in giving the advice to the Board in an appropriate manner, which could have led to the disclosure of the said Deed (Jacobson, 2009). Regarding the ASX Announcements which were approved, a breach of section 180(1) of this act was done by the CEO of the company by his failure in making certain that these announcements were not deceptive or misleading. In addition to the breach of section 180(1) of this act, there was an absence of breach of sections 995(2), as well as 999, of this act as the ASX Announcement was released, which was held to be both misleading and deceptive (Sixth Floor St James Hall Pty Limited, 2009). For the presentations which were made by the companys CEO, there was a breach on part of this CEO regarding the breach of section 180(1) of this act, due to the failure in making certain that these presentations could be taken as both misleading and deceptive. There was also a contravention on part of JHINV pertaining to sections 1041E, as well as, 1041H of this act by engaging in a conduct which is both misleading and deceptive regarding the presentations which were made to the Australian Securities Exchange (Czoch and Mulder, 2010). It was also held by His Honor Justice Gzell that on part of ASIC, there was a failure in establishing a range of different allegations which were made against the James Hardie Group, its executives and its non-executive directors. One of the allegations in these was related to a claim which was made against the CEO of the company, for breaching section 181 of this act, regarding his obligation pertaining to acting in good faith (Czoch and Mulder, 2010). A range of factors were considered by His Honor against the executives, directors containing both executive and non-executive, of the James Hardie Group in his findings, and these included the intelligence and sophistication of the directors, the experience, the importance of restructuring, the nature of the company, in addition to the fact that a considerable professional advice was given to the non-executive directors regarding the restricting (Czoch and Mulder, 2010). The submissions from all the parties where heard by the Court in late July 2000 regarding the exoneration of the defendants as per sections 1317S or 1318 of this act pertaining to these breaches, and also regarding the form of sanction or penalty, which should be imposed over the defendants (Austin, 2012). A contention was submitted by the ASIC to the Court, as per which: The disqualification of the CEO from managing any company for a period of twelve to sixteen years and the CEO should also receive a penalty in terms of fine, which had to range between the amounts of $1.47 million to $1.81 million. There should also be a disqualification of the General Counsel from the management of any company, for a minimum period of eight years, and that he should also receive a fine, which had to range between the amounts of $350,000 and $450,000. All of the non-executive directors were proposed to be banned from the management of any company for a period of five years and all of them should be given a fine ranging between $120,000 and $130,000 There should also be a disqualification of the CFO from the management of any company, for a minimum period of six years, and that he should also receive a fine, which had to range between the amounts of $150,000 to $250,000. And lastly, 90% of the costs of ASIC should be jointly and severally be paid by the defendants (Czoch and Mulder, 2010). Another submission was made by the ASIC to the Court regarding the consideration of the penalties which had to be imposed upon the case defendants and that the issue of indemnity should also be taken into consideration. Even though, the Corporation Act restricts any Australian company from indemnifying against such kind of civil penalty, a submission was made by ASIC that some of the defendants could be indemnified within the James Hardie group by the foreign companies (Czoch and Mulder, 2010). The defendants sought to be fully exonerated from the claims of ASIC as they contended that the banning orders and the fine sought out by the ASIC were excessive in nature, with the exception of the CEO as he had admitted the seriousness of these breaches (Czoch and Mulder, 2010). However, Justice Gzell, on August 20th 2009, refused to exonerate any of the former members of the board and he also handed down certain penalties, which were as follows: The General Counsel was disqualified for a period of seven years from the management of any company and was also liable to pay a fine amounting to $75,000 (Taylor, 2012). The CEO was disqualified for a period of fifteen years from the management of any company and was also liable to pay a fine amounting to $350,000. The CFO was disqualified for a period of five years from the management of any company and was also liable to pay a fine amounting to $35,000. All of the non-executive directors, individually, were disqualified for a period of five years from the management of any company and were also liable to pay a fine amounting to $30,000 individually. And lastly, the company, JHINV was liable to pay a fine amounting to $80,000 (Czoch and Mulder, 2010). ASIC considered this particular case as a leading decision in the corporate governance of the nation as it presents the crucial direction and guidance to the boardrooms regarding the practical applicability of the content and the scope of the duties of the executives, when they take any significant matter to the board and regarding the disclosure of these matter in the market. This was in addition to the direction and guidance pertaining to the responsibility of the non-executive directors of any public companies, when they are questioned regarding the consideration of strategic matters by the board, as well as, for the approval of disclosure in market regarding the decisions of the board (Australasian Legal Information Institute, 2009). Conclusion Civil proceedings were initiated in this case by the ASIC against JHIL, JHINV, i.e., James Hardie Industries NV, along with the previous seven non-executive directors, and the three former executives of the JHIL, for breaching the governing act, regarding the preparation, as well as, approval of the public statements. The decisions taken in this case highlights the significance which is placed over the directors role, which includes both the executive and the non-executive directors, along with the senior executives of a company, when the crucial strategic matters of the company are considered and implemented. Keeping the corporate governance issue aside, the decision in this case raised the broadening focus put over the senior executives below the board level and the non-executive directors. References Austin, R. (2012) The High Court decides the James Hardie case. [Online] Minter Ellison. Available from: https://www.minterellison.com/files/Uploads/Documents/Publications/Alerts/NA_20120509_JamesHardieDecision.pdf [Accessed on: 26/04/17] Australasian Legal Information Institute. (2009) Australian Securities and Investments Commission v Macdonald (No 11) [2009] NSWSC 287 (23 April 2009). [Online] Australasian Legal Information Institute. Available from: https://www.austlii.edu.au/au/cases/nsw/NSWSC/2009/287.html [Accessed on: 26/04/17] Australasian Legal Information Institute. (2017) Corporations Act 2001 - Sect 180. [Online] Australasian Legal Information Institute. Available from: https://www.austlii.edu.au/au/legis/cth/consol_act/ca2001172/s180.html [Accessed on: 26/04/17] Czoch, K., and Mulder, M. (2010) Australia: The James Hardie Decision: Australian Securities Investments Commission v Macdonald (No. 11) [2009] NSWSC 287. [Online] Mondaq. Available from: https://www.mondaq.com/australia/x/106690/Corporate+Governance/The+James+Hardie+Decision+Australian+Securities+Investments+Commission+v+Macdonald+No+11+2009+NSWSC+287 [Accessed on: 26/04/17] Department of the Premier and Cabinet. (2016) 7.3 Corporations Act 2001 (Cth) (the Corporations Act). [Online] Queensland Government. Available from: https://www.premiers.qld.gov.au/publications/categories/policies-and-codes/handbooks/welcome-aboard/member-duties/corp-act-2001-c.aspx [Accessed on: 26/04/17] Federal Register of Legislation. (2017) Corporations Act 2001. [Online] Federal Register of Legislation. Available from: https://www.legislation.gov.au/Details/C2013C00605 [Accessed on: 26/04/17] Gadens. (2010) Misleading and deceptive conduct in the corporate sphere. [Online] Gadens. Available from: https://www.gadens.com/publications/Pages/Misleading-and-deceptive-conduct-in-the-corporate-sphere.aspx [Accessed on: 26/04/17] Hargovan, A. (2009) Australian Securities and Investments Commission v Macdonald [No 11] Corporate Governance Lessons from James Hardie. Melbourne University Law Review, 33(3), pp. 984-1021. Jacobson, D. (2009) ASIC v James Hardie Decision: Company, Directors and Officers Were Misleading. [Online] Bright Law. Available from: https://www.brightlaw.com.au/asic-v-james-hardie-decision-company-directors-and-officers-were-misleading/ [Accessed on: 26/04/17] Lavan. (2017) The responsibility for continuous disclosure announcements in the light of James Hardie - Australian Securities and Investments Commission and Macdonald (No 11) [2009] NSWSC 287. [Online] Lavan. Available from: https://www.lavan.com.au/advice/banking_finance/the_responsibility_for_continuous_disclosure_announcements_in_the_light_of [Accessed on: 26/04/17] Norton Rose Fulbright. (2010) Insurance Financial Services Bulletin. [Online] Norton Rose Fulbright. Available from: https://www.nortonrosefulbright.com/knowledge/publications/30007/insurance-financial-services-bulletin#section12 [Accessed on: 26/04/17] Plessis, J.J.D., Hargovan, A., and Bagaric, M. (2010) Principles of Contemporary Corporate Governance. 2nd ed. Cambridge: Cambridge University Press, p. 59. Sixth Floor St James Hall Pty Limited. (2009) ASIC v Macdonald (No 11) [2009] NSWSC 287. [Online] Sixth Floor St James Hall Pty Limited. Available from: https://www.sixstjameshall.com.au/recent-cases/2016/7/14/australian-securities-and-investments-commission-v-macdonald-no-11-2009-nswsc-287 [Accessed on: 26/04/17] Taylor, T. (2012) James Hardie The final instalment NSW Court of Appeal disqualifies and penalises company officers. [Online] Holding Redlich. Available from: https://www.holdingredlich.com/corporate-commercial/james-hardie-the-final-instalment-nsw-court-of-appeal-disqualifies-and-penalises-company-officers [Accessed on: 26/04/17]

Application of Auditing Theory and Practice †MyAssignmenthelp.com

Question: Discuss about the Application of Auditing Theory and Practice. Answer: Introduction: Auditing is part of organizational management, it is explained as the process of examining the financial reports of a business enterprise as presented in the business annual reports, an independent person or an organization performs the audit process. The progression and development of organizational performance is accomplished by conducting audit and understanding the auditing theory and related practices(Arens, et al., 2012). Auditing is also outlined as the systemic and unbiased examination of organizations books of accounts, statutory information, documents and vouchers of an organization to visualize how some distance the economic statements further to non-economic disclosures present genuine and fair view of the business enterprise(Eilifsen, et al., 2013). Auditing and compliance practices try ensure that the organizational financial books are effectively maintained as required by the international auditing standard board, and if they are maintained under the regulation provide d by the existing laws. Auditing independence is outlined as the independence of the external and internal auditor from other parties and individuals who may have economic and financial interest in the business enterprise that is being audited. According to Arens, Elder, Mark 2012, the auditors indepence requires integrity and essential audit measure to the auditing procedures. The study reveals that, some factors may affect the integrity and auditing measures and process of an auditor(Arens, et al., 2012). On the other hand, the auditors integrity is also affected by the business risk, these risk influence the decisional making process of auditors and top organizational management. However, auditing practices compel the auditor to put into actions and measures which might be crucial even as performing the practices. Auditing planning is the strategic management degree for auditing, it carried out at the beginning of the audit process this is to make sure that the correct attention is fermented to important areas, to sure that the capacity issues are promptly identified and viable solutions are generated to lessen the impact(Elder, et al., 2011). The main purpose of encouraging the audit planning is to ensure that all the audit work are fully finished and coordinated. Threats affecting auditor independence Clarke Johnson (CJI) is an audit company this is identified for proving the first-rate services in the audit business enterprise; Luxury Travel Holidays LTD (LTH) is commercial enterprise that provides travel service. Both corporations have taken into consideration the importance of market segmentation and diversifying their enterprise operation far from their nearby market. Clarke Johnson (CJI) Company is re-engaged by Luxury Travel Holidays LTD (LTH) to offer audit services before submitting their 30 June 2015 financial report to the stakeholders. The factors affecting the integrity and auditing approach used by the auditors could affect decision-making process(Gay Simnett, 2000). Qualified and non-qualified audit opinion is the relevant concepts that are used to draft the audit report. This is a primary factor affecting the independence and the decisions to be reached by an auditor. The size if the audit firm implies the size of the business enterprise to be audited and the particular auditing firm. According to this case study, Clarke Johnson (CJI) Company is an audit firm that has been providing audit services to small market the company is also to provide its services to Luxury Travel Holidays LTD (LTH) that performs its business activities in Asia, Europe and U.S market. The larger the audit firm the lesser the impact of impairments, the smaller the audit company there will be more factors that will affect the independence of the audit company(Eilifsen, et al., 2001). This is amongst the dangerous threats which might the independence of the audit company. The advising threat implies that, some stakeholders may have the economic and financial interest in the company to be audited. According to the case study, Clarke Johnson (CJI) Company and Luxury Travel Holidays LTD (LTH) have been collaborating for years this could build some interest between themselves(Jackson, 2016). Therefore, the auditor is compelled to present audit opinion that favors the stakeholder who has economic and commercial interest. The threats regarding the referrals from the customer impacts the independence of an auditor. Clarke Johnson (CJI) Company is an audit firm that has been offering audit services to Luxury Travel Holidays LTD (LTH); Luxury Travel Holidays LTD (LTH) may make many referrals to the auditor, and thus affecting the audit process and of the Clarke Johnson (CJI) Company. The organizational control has an excessive impact on the audit opinion to be made with the aid of the usage of the auditor, the organizational pinnacle ought to affect this critiques in view that they may pressure the auditor to utilize the referrals made. Luxury Travel Holidays LTD (LTH) and Clarke Johnson (CJI) Company had been participating for more than one years. Luxury Travel Holidays LTD (LTH) may want to refer the accounting department to make adjustments to company book of accounts, those changes and adjustment made are ought to affect the findings of the auditor and thus the audit independence is automatically affected. Safeguards to threats that influences the independence of an auditor The success of every operating business organization is determined by the extent and how the company is involved in the audit practices. The independence of the auditors should not be influence since they impose some negative effects to the findings that are used as the basis of the audit opinion which is the primary element of audit report. The size of the firm is categories to be the threat that affects the auditor independence, the organizational management of Luxury Travel Holidays LTD (LTH) should consider the size of the firm that will perform the audit practices. Consequently, Clarke Johnson (CJI) Company should ensure that they create and implement policies that will limit threats affecting their independence. Advising threats is a fatal component that influences the independence of an auditor. The relevant audit opinion to be utilized by an auditor ought to be based totally on the instantaneous findings. The auditors are advocated not to provide any economic or financial cautioned to their clients because their findings after the recommendation will have an impact on the audit opinion(Knechel Salterio, 2016). Multiple referrals could also affect the auditor's opinion. According to the case study both business enterprises have been in business for a number of years, Luxury Travel Holidays LTD (LTH) could make referrals to the finance department to make the adjustment to some vouchers and documents, this is to present the interest of some management individuals. Clients are advised not to make any referrals to any departments, the exact finding of the auditor portrays that the organization needs to implement on some applicable measures. Audit Planning risk and business risk According to Gay, Simnett, 2000, audit planning is strategic control measure for auditing, it conducted at the beginning of the audit procedure this is to make sure that the right interest is fermented to essential organizational areas. This is to ascertain that the potential problems are promptly recognized and viable solution are generated to reduce their impact, to make sure that all auditing work is completed and coordinated. While developing and creating the audit practices, there are some elements that may affect the auditing procedures(Lyon Maher, 2005). Clarke Johnson Company and Luxury Travel Holidays LTD (LTH) are now taken into consideration to function in new markets. New markets are bounded and guided by means of commercial laws and regulations which are surpassed through the federal governments(Knechel Salterio, 2016). Consequently, the organizations that operate outside their nearby market are affected by the legal processes that are used to regulate the business enterprises when it comes to their commercial activities. U.S Common Laws are the examples of the commercial law that are used to guide organization business activities U.S and European market(Johnstone, 2000). Economic threat is the primary external environmental factor that impacts the operations business corporation in international markets. They incorporate elements such as GDP and unique country financial improvement quotes. Some markets are affected by down-tuning economic developments, currencies also affect the activities of a business organization. For instance, U.S currency is a globally accepted currency, it is used in the international market for the exchange of goods and services(Sadgrove, 2016). According to Jackson 2016, the declining in product demand is a marketing factor originating aftermarket segmentation and diversification. Operating in an expanded marketplace place create a room for more corporations to create products and services which resemble the ones produced by using the existing organizations(Jackson, 2016). Companies operating in the broader market are advocated to ensure that they produce quality products and services that meet the competitive market they operate in. According to Johnstone 2000, financial dangers chance contains those monetary aspects that stand up because of lack of monetary management procedures and measures. The economic worldwide marketplace has experienced many issues that have affected the operation of commercial enterprise companies, mainly Crampton and Hasaad and Mining Supplies LTD (MSL) corporations(Johnstone, 2000). The research conducted by Knechel 2007 concluded that the financial contributes to the economic failures of a company that operates internationally(Knechel Salterio, 2016). Inherent audit risk is the risk that involves the material misstatement in the financial statement of an institution arising due to errors and omission (Kachelmeier, et al., 2014)made as a result of failing to implement on specific controls and measures. The impact of inherent audit to a business organization are felt when the companies operating in specific market fails to implement on the existing financial measures and controls(Ricchiute, 2001). These risks are perceived to be generated when the business organization failed to make application estimation while making complex transactions. The control risk comprises the threats originating from the fabric misstatement existing within financial reporting of the company, this fabric misstatement is experience due to failure to work under the financial policies and measure of the organization(Bell, et al., 2001). Crampto and Hasaad and Mining Supplies LTD (MSL) are advocated to have the applicable financial internal control measure, this measure is relevant in preventing and reducing frauds originating from the internal business transactions(William Jr, et al., 2016). According to Bell, Landsman, Shackelford 200, the detection risk is that risk that arises when the external auditor fails to come over the cloth misstatement in the financial information of the company, vouchers, assets and other relevant documents(Bell, et al., 2001). While implementing the audit planning, the auditor is encouraged to focus on the relevant financial and documents of the company and provide the solution to the financial misstatement. The business organizations are advocated to make use of the audit measures that will reduce the fabric misstatements in the financial statements and asset documents of an enterprise that ought to be audited. Eilifsen, Knechel, Wallage 2001, concluded that, while mitigating the dectecion risks, the audit company is recommended to increase and take the variety of sample transactions(Eilifsen, et al., 2001). Conclusion In conclusion, auditing is explained as part of the managing a business organization, it is the independent examination of the company financial reports, this is to assure that the financial information of the business organization shows true and fair view of the company. The audit opinion is a relevant element of audit report as presented by the external auditor. Some aspects affect the independence of an external auditor, these aspects comprise multiple referrals, size of the firm and advising threat. Business risk is defined as the primary factors that affect the business organization, especially those which are operating in the international market. Legal risk, financial risks, economic risks and declining in the product demand are the examples of the business risk addressed in the paper. Inherent risk, detection risk, and control risk are the examples of audit risk affecting the auditor practices. 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. Accounting Horizons. s.l.:s.n. Elder, R. J., Beasley, M. S. Arens, A., 2011. Auditing and Assurance services. s.l.:Pearson Higher Ed.. Gay, G. E. Simnett, R., 2000. Auditing and assurance services in Australia.. Sydney: Mcgraw-hill. Jackson, R. A., 2016. Business at risk: keynote speakers for this year's IIA International Conference identify emerging risks facing organizations. Internal Auditor,. In: s.l.:s.n., pp. 40-46. Johnstone, K., 2000. Client-acceptance decisions: Simultaneous effects of client business risk, audit risk, auditor business risk, and risk adaptation. Auditing:. A Journal of Practice Theory, 19(1), pp. 1-25.. Kachelmeier, S. J., Majors, T. Williamson, M. G., 2014. Does Intent Modify Risk-Based Auditing?. The Accounting Review. s.l.:s.n. Knechel, W., 2007. The business risk audit: Origins, obstacles and opportunities.. In: s.l.:s.n., pp. 383-408. Knechel, W. R. Salterio, S. E., 2016. Auditing: assurance and risk. s.l.:Routledge. Lyon, J. D. Maher, M. W., 2005. The importance of business risk in setting audit fees: Evidence from cases of client misconduct.. Journal of Accounting Research, 43(1), pp. 133-151. Messier, w. f., 2014. An approach to learning risk-based auditing.. Journal of Accounting Education, 32(3), pp. 276-287. Ricchiute, D. N., 2001. Auditing and assurance services.. s.l.:South Western Educational Publishing.. Sadgrove, K., 2016. The complete guide to business risk management.. s.l.:Routledge. William Jr, M., Glover, S. Prawitt, D., 2016. Auditing and assurance services: A systematic approach.. s.l.:McGraw-Hill Education.