Macbeth English Ib-Hl Essay - 1229 Words

ENGLISH HL SHAKESPEARE- MACBETH ESSAY It is human nature to be intrigued by all things mystical and dangerous. We fear the unknown but seek it nonetheless out of greed. Most of Shakespeare’s works hold an element of the supernatural and the play Macbeth is no exception. In this play we see a contemporary morality that warns of the dangers of trafficking with instruments of darkness; the witches in the play prophesize of Macbeths future as king, and Macbeth blinded by his hunger for power fails to recognize that the witches prophecies are luring him to evil . In act 1 scà ¨ne 3 we see the effect that the excitement of the prophecies has had on his imagination as he begins to contemplate murdering the king. As Macbeth gets closer to†¦show more content†¦If he were certain about the murder he would have had the confidence to face the exposing light of nature fearlessly. True evil fears no good. Macbeth fears the light then he cannot be a purely evil individual. A purely evil individual fears nothing but him self and to add to that note that is reason why Macbeth is referred to as a tragic hero and not a villain. His tragedy is profound because he realizes that killing the king is wrong and mentally and physically he is very hesitant to do so but he still give into his selfishness ambitions as he makes his ways to Duncan’s chambers. As we move closer to the king’s murder in act 2, the evil in Macbeth begins to strengthen and solidify. We begin to see the cunning traits of a murder surface in Macbeth as the theme of appearance verses reality is brought out in his character at the end of act 1 scene 7 when he says â€Å"false face must hide what false heart doth know†. This example implies that one can never truly tell what is on someone else mind by looking at the face; the face will hide the truth that the heart and mind (conscience) knows. There is a metaphoric reference to the reality that is behind Macbeth’s appearance. The false face that Macbeth speaks of is like a mask worn by a thief. Like a thief he will put on a mask and steal Duncan’s life and crown away from him and no will would know it is him as he is disguised. In the beginning of this scene Macbeth had come to the

The Social Implications Of E Commerce On Society - 2172 Words

Examine the social implications of e-commerce on society Changing customer perspective: This incorporates how web shopping has provided included value to clients as they can purchase items from any place on the planet and can pose as a viable rival costs in the worldwide business to get the best arrangements and discover the best items. Before all else when e-Commerce was beginning individuals were uncertain about the level of administration that they would get. From that point forward numerous laws have been made so that e-Commerce organisations provide service of an incredible level and clients can expect the same level of administration as they would do in a high road shop. Client point of view has likewise changed on security issues and simplicity of using e-Commerce sites. In the first place individuals were uncertain about utilizing their charge cards online yet from that point forward numerous individuals are trusting when paying online and huge numbers of the more established era now shop on there. Bricks and clicks Bricks and clicks is a term used as a part of business which shows that business has shops or outlets (blocks implies physical presence) furthermore bargains online (clicks implies web presence). Web exchanging is anything but difficult to begin off and obliges less cost to begin and keep up. A high road shop don t have to purchase a major store to hang all items with dividers. There are site like eBay, Amazon which take ostensible expense ofShow MoreRelatedThe Impact of Culture on Consumer Behavior1788 Words   |  7 Pages[Course] Table of Contents Abstract: 3 Introduction: 4 General cultural differences: 4 Culture other than Own: 5 Own Culture: 5 Cultural differences in marketing and consumer behavior: 6 Consumption: 6 Motives for Consumption: 8 Implications of cultural differences on marketers: 8 Discussion: 8 Examples of behaviors: 9 Conclusion: 9 References: 11 Appendix 1: 12 Survey Form: 12 Abstract: The role of culture and consumer behavior in shaping marketing strategies is exploredRead MoreBusiness Challenges : Sustainability Is More Than Corporate Social Responsibility1209 Words   |  5 PagesBusiness Challenges related to Sustainability: Sustainability is more than corporate social responsibility. It is a challenge to companies, how they grow and make more profit without harming the environment, society and efficiencies of the employees. 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Austin s Sustainability Pl Austin - 1164 Words

Austin is the capital city of Texas, and is known by many as the live music capital of the world. It has both national and state historical roots; its culture is centered on the arts and entertainment. It spans 297.9 square miles, as of April 1st 2014 its population was 811,458 people. There are 344,289 households with a density of 2,653 people per square mile. As illustrated in figures 1 and 2 it is both ethnically and economically diverse. Austin has several major industries including technology, healthcare, business, and entertainment. It is a popular location for businesses and individuals because there is no income tax, it has a modern and efficient transportation network, the workforce is considered highly skilled, and†¦show more content†¦To improve upon these figures, Resolution 20140410-024 was supported in 2015 with Austin’s community climate plan â€Å"Net-Zero.† Spearheaded by the Community Climate Steering Committee, â€Å"Net-Zero† lays the framework for both the local government and community to reduce its greenhouse gas emissions to near zero. Up to this point all city owned buildings and facilities are 100% reliant on renewable energies such as solar and wind energy. Pending projects will increase solar energy by 149 MW and wind energy by 400 MW. Figure shows Austin’s energy generation goals achieved by 2020. Figure 4: Austin s path to Net-Zero greenhouse gas emissions. iv. A Sustainable Food System Reducing CO2 emissions is an important part of a sustainable community, but changes in human behaviors are necessary to ensure these goals are met. An estimated 9.3 acres of farmland are lost every day in and around Austin. As of 2014 less than 1% of the food consumed in the region is produced locally, and of the food imported an estimated 97 thousand tons enters the landfill. This has a value of nearly $200 million. A great method for reducing food waste is composting, in the region approximately 1,837 tons, or 1.9% of the total waste, is being turned back into the soil. This is a part of Austin’s â€Å"field to fork† food system that addresses the growth, distribution, consumption, and recovery of food. Locally growing all food consumed in the region not only reduces transportationShow MoreRelatedCobit Framework21120 Words   |  85 Pagesali ty Fid uci ary Se cur ity Delivery and Support Domains People Application Systems Technology IT Processes Processes Facilities Data 16 IT GOVERNANCE INSTITUTE — COBIT FRAMEWORK IT Re so ur ce Activities s FRAMEWORK Monitoring All IT processes need to be regularly assessed over time for their quality and compliance with control requirements. This domain thus addresses management’s oversight of the organisation’s control process and independent assuranceRead MoreDells Supply Chain Strategies39734 Words   |  159 Pagespredictions about the end product demand over time [44]. 9 2.2 2.2.1 Dell’s Supply Chain Strategies General Information about Dell Dell was founded by Michael Dell in 1984, while he was still a student at the University of Texas in Austin. From its very first steps, the direct sales model was adopted: At the beginning computers were sold over the phone and they were built according to the customers specifications [28]. After a short break of using the retail channel from 1990 to 1994Read MoreContemporary Issues in Management Accounting211377 Words   |  846 Pagesglobal management accounting community. Alnoor Bhimani London School of Economics December 2005 CONTENTS ‘ FOREWORD Anthony Hopwood PREFACE Alnoor Bhimani CONTRIBUTORS 1. New measures in performance management Thomas Ahrens and Christopher S Chapman 2. Contract theory analysis of managerial accounting issues Stanley Baiman 3. Reframing management accounting practice: a diversity of perspectives Jane Baxter and Wai Fong Chua 4. Management accounting and digitization Alnoor Bhimani 5. TheRead MoreConflict Management and Emotional Intelligence63003 Words   |  253 Pageset    al.,   2002).       Researchers   have   related   personality  and   emotional  quotient,  and   have  investigated   the   relative   strength   of   association   of   emotional   quotient   and   personality   with   measures   such   as   social   80 support  (Austin  et  al.,  2004).            Past  rivalry   Conflict  is  really  all  about  history  (Iain,  2005).      When  people  are  not  neutral  to  the   matters  they  are  dealing  with  or  the  people  they  are  dealing  with,  a  history  of  bad   experiences  may  dominate  and  their  emotions  or  perceptions  may  determine  what

The Divisive Politics Of Slavery - 2638 Words

Subject: US World History Current Topic: 4.1 The Divisive Politics of Slavery Date: 8/18/15 Questions/ Cues: Notes: What caused secession in the South? Why do you think that popular sovereignty was created? Describe what the Underground Railroad was? Who was Harriet Tubman? How did Harriet Beecher Stowe work to resolve slavery? Why do you think that Franklin Pierce’s democratic victory was important? Can you explain the case of Dred Scott? How did Stephen Douglas believe slavery should be stopped? How did Abraham Lincoln test Douglas in the debate? Which states formed the Confederacy? What was Jefferson Davis role in the Confederacy? Slavery in the Territories The border dispute where Texas (slave state) claimed the eastern half of the New Mexico Territory to them. In Texas, slavery had not been resolved at the time and new warnings of formal withdrawals of a state from the union arisen. Popular sovereignty was established to please the North South with a fair way of deciding slavery in states as a compromise. It was the right to vote for or against slavery, for residents of New Mexico and Utah territories. Protest, Resistance, and Violence These were a system of escape routes created to help slaves escape from slavery. With the help from Conductors, free african americans, and white abolitionists, they worked to secure them protection, provided food and clothing, and work their way to the next station.Show MoreRelatedEssay on Manifest Destiny and American Politics658 Words   |  3 PagesDuring the late eighteenth and early nineteenth centuries the United States saw many problems come and go. Some problems were more important than others, however all led to further division of American politics. The most divisive issue in American politics during this time frame was the idea of Manifest Destiny, or territorial expansion. Manifest Destiny was the idea that it was the United States’ destiny to take over all of North America from the Atlantic to the Pacific. Most of the publicRead MoreThe Root Of The War Between The States1441 Words   |  6 Pagesthat stands out for being the most divisive: slavery. Its presence and lack of deeply affected three other divisive cultural aspects: ethnicity, social class, and labor. These four issues, how they interacted, evolved, how the North and South viewed them is what laid the foundation of the road to war and beyond. However before addressing the beyond the paper will address the South’s viewpoint. Central to the South’s perception was the institution of slavery. Slavery was the keystone of Southern societyRead MoreThe Legacy Of The American Civil War1283 Words   |  6 Pagestopics such as slavery had been considered to be the root of the War Between the States. All of these subjects are actually just facets of one and that is culture. 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By thriving on the politics of fear, he redirected Serbian hostility against the national economic crisis by waging a propaganda war in order to create the image of a Serbian nation in opposition to an Other - the Bosnian MuslimRead MoreSlavery1503 Words   |  7 PagesTOPIC ONE: SLAVERY During the first half of the nineteenth century, the South was dominated by an elite group of White men who made their profits off the labor of Black slaves. Only 12% of southern white slaveholders owned twenty or more slaves, the amount used to distinguish between a planter and a farmer. Planters owned more than half of all the slaves and produced three-quarters of the South’s cotton, making these men very wealthy and allowing them to establish the social, political, and economic

Bu340 Managerial Finance 1 Free Essays

Managerial Finance 1 Assignment 01 11-13 -12 1). A limited partnership allows some of the investors to limit their liability. Under these terms, one or more partners are designated general partners and have unlimited liability for the debts of the firm; others contributors are designated limited partners and are liable only for their initial contribution. We will write a custom essay sample on Bu340 Managerial Finance 1 or any similar topic only for you Order Now For example, if partner A and B contribute and of the capital respectively, limited partnership dictates that partner A is liable for only the initial contribution. ). Insider trading occurs when a person has information that is not available to the public and then uses this information to profit from trading in company’s publicly trading securities. This practice is illegal and protected by the government agency called as. Securities and Exchange Commission (SEC). For Example, if company A’s CEO didn’t trade on the undisclosed takeover news, but instead passed the information on to his relative [brother in law] who traded on it, illegal insider trading is would still have occurred. ). Depreciation is a noncash expense; it has an impact on net cash flow because of its impact on taxes. Every dollar of depreciation expense reduces taxable income by one dollar and thus reduces taxes owed by 1% times the firm’s marginal tax rate. Accelerated depreciation the tax benefits forward in time, and thus increases the present value of the tax shield, thereby increasing the value of the project. 4). Inflation is an increase in the price of goods and services over a certain period of time. In general the price of a product will rise a certain percentage each year. Inflation restricts the usefulness of a balance sheet because actual prices change over time. A balance sheet uses historical or actual values which are not adjusted for inflation. If a person relies on a balance sheet to determine the actual price of a good or service the balance sheet will shows the lower historical price and not the current price. References Block, S. B. , amp; Hirt. , G. A. )2008). Foundations of financial management (12th ed. ). Boston: McGraw-Hill Irwin How to cite Bu340 Managerial Finance 1, Papers

Leadership Understanding of Work Motivation

Question: Motivating individuals and teams to meet organisational objectives is arguably one of the most important tasks for a manager. With reference to examples from your own organisation or an organisation with which you are familiar, consider why this is so. Answer: Introduction The skilful leadership creates the significant impact on the organisational performance. The effective management is determined through the achievement of the organisational objectives. Northouse (2015) indicated that the efficient leaders can motivate the people and influence them to bring out the effective performance attributes. It has been seen that the leaders usually follow the proper leadership style to bring excellence in the team work. However, the effective leadership style is even needed to be connected with the proper motivational process to achieve the pre-determined goals. The leaders need to think more deeply about the proper motivation process that will be beneficial enough to achieve the organisational excellence (Lăzăroiu 2015). The study will be exploring the motivational attributes undertaken by the leaders of Morrisons in UK. The theoretical framework will be representing the relevant process of motivating the employees. Depending on such theoretical framework, the study will further provide the preferable recommendations to the managers of Morrisons. Background of the Organisation Morrisons is the one of the most remarkable supermarkets in United Kingdom. Headquarter of the company is situated at Bradford, West Yorkshire. The mission of the company is to provide the customers more that their expectation level (Morrisons-corporate.com 2016). The company is therefore focusing on the high quality food at reasonable prices. In fact, the company is paying attention towards the development of their employees performance skills. Morrisons has set the aim to achieve the pre-determined goals of the organisation by providing the employees enough motivations. The company has considered two major components for achieving the success. The first is to acquire the unique approaches for motivating the employees. Another component is to provide the preferable and high quality goods to the customers. In such cases, the role and responsibility of the managers is necessary. There are almost 500 stores in UK that have been serving the customers by providing them the expected quali ty products (Morrisons.jobs 2016). The leaders or the managers have been improvising their leadership skills to motivate the employees and bring the performance excellence. The study will be presenting the existing literature related to the motivational theories that are needed to be applied in order to improve the performance parameter. Importance of Motivation It is noted that the maintenance of the proper motivational procedure is necessary for the managers. Over the past centuries, many of the motivational theories have been created in order to understand the human behaviour. Paill et al. (2014) implied that motivation is a requirement that influence the human beings to take the proper action. Employee motivation is one of the major and necessary processes that play the significant role in the organisational behaviour. The efficient leadership tactics can motivate the employees in a significant way and bring out the best performance attributes. If an employee is receiving the proper motivation from the organisation, it will be helpful for that particular employee to improve their performance skills (Lăzăroiu 2015). Eventually, the efficient performance skills will lead towards achieving the organisational and personal objectives. The existing theoretical framework will be signifying the proper motivational process that the managers can apply within the internal organisation setting. It is noted that the skilled performance attributes are required in order to achieve the organisational objectives. The major responsibility of the leaders includes the management of the employees as well as the entire organisations. The establishment of the proper communication skills and the interpersonal relationship of the leaders can increase the reliability among the other associates. When the employees will receive enough motivation from the organisations and avail the opportunities to develop their professional skills, it will energise them to provide more efforts. Therefore, motivation works as the driving force for the effective performance outcomes. Accordingly, the efficient motivational process can be beneficial for the overall organisational scenario. How do managers motivate the employees? The managers in the different organisations undertake diversified techniques to motivate the employees. In Morrisons, the management is trying to provide the high quality customer services to the target consumers. In order to achieve such objectives, it is seen that the company is concentrating on upgrading the performance level of the employees. Therefore, the company started the incentive policies. The employees will be awarded with the incentive amount for selling extra commodities to the customers (Morrisons-corporate.com 2016). In such times, the rewarded employees can receive enough motivations from the management. The process is even fruitful enough to ensure their efforts on organisational functionalities. While these employees are benefitted with the incentive amount, other associates are also being influenced for making their performance better. However, in some of the cases, it has been noticed that few people are unable to achieve their targets set for the month. Hence, t he management needs to pay attention towards their performance and identify the reason behind such lagging. Accordingly, if the management can provide them the proper training and development session in order to upgrade their skills, it will also considered as the process of motivation. Theories of Motivation Before analysing the theoretical background of the motivation process, it is necessary to concentrate on several factors that are essentially required to motivate the employees (Ghosh 2013). Such of these motivational factors are: Identification of the ability Growth and learning The sense of achievement Employee empowerment and responsibility Work stimulations Promotion Rewards The factors are somewhat quite complicated and blended with different complex thoughts. Considering such factors, Fredrick Herzberg introduced Two Factor Theory that ensures a unique approach for motivating an individual or a group. The theory is described further: Herzbergs Motivational Theory: Frederic Herzberg was one of the pioneers of job enrichment and the clinical psychologists who introduced the Two Factor theory of Motivation. According to him, several job factors are responsible for creating job satisfaction among the employees. He even mentioned that there are no such job factors that can even prevent the dissatisfaction. The Mr. Herzberg introduced two different factors for ensuring the motivational aspects. These two factors are Motivators and Hygiene Factors. Hygiene Factors: the hygiene factors include the essential components for the motivational process. This particular factor is not considerably leading towards the long term positive satisfaction. However, the absence of these factors may affect the employee motivation that may lead towards dissatisfaction. In different words, it can be interpreted that the presence of hygiene factors is reasonable for the employee satisfaction (Dwivedula, Bredillet and Mller 2015). There are some of the psychological needs that are associated with the hygiene factors. These are as follows: Policies and Administration of the Company: The employees do not prefer the rigid policies of an organisation. The maintenance of the fair and clear approaches in the organisational policies will be beneficial for keeping the existing employees motivated. For example, the flexible working hours, vacations, breaks, and dress codes are needed to be ensured by the organisation (Abahe.co.uk 2016). Pay: The salary structure of the employees should be reasonable and appropriate. The organisation needs to maintain the equality and competitiveness to those in the same domain and same industry. Physical working condition: The employees prefer the hygienic, safe, and clean work environment to work. The equipments used within the organisation should be well-maintained and upgraded. Fringe Benefits: If the organisation can offer the employees proper health care plans, health programmes, and benefits for their families, it will be much motivating to the existing employees. Interpersonal Relationship: The managers have to maintain the efficient relationship with the employees. If the employees are treated well by their supervisors, managers, and other subordinates, it inspires them to work peacefully. Status: The status of the employees should be retained ad familiar. It will be effective enough for making them more loyal towards the organisation (Dwivedula, Bredillet and Mller 2015). Job Security: The job security is the major concern for the employees. Therefore, the organisations have to keep the major focus on such securities that are needed to be provided to the employees. These hygiene factors are leading the employees towards job satisfaction to some extent. On the other hand, the absence of any of these factors may lead towards the job dissatisfaction. However, apart from such hygienic factors, the motivational factors are also necessarily needed to be implemented. Motivational Factors: Herzberg also explained that some of the hygienic factors are not signified as the motivators. Hence, the motivational factors yield the positive satisfaction of the existing employees (Ghazi, Shahzada and Khan 2013). The presence of such motivators influences the employees to initiate the better performance outcomes. These factors are initially rewarding the employees and making them feel appreciated. These factors are discussed further: Rewards and recognition: If the employees performance is beneficial for the organisation, it is required to recognise their accomplishments. The managers have to take such responsibility in this regard. Growth and Promotional Opportunities: if the employees perform well, the organisation needs to provide the sufficient opportunities to develop their professional careers (Ghosh 2013). The employees can even make the significant growth in their personal and professional behaviour as well. Sense of Achievement: Each of the employees needs to receive the sense of achievement. The managers need to allocate the job as per the skills. The performance of the skilled employees in their expertise areas will thus be fruitful for the organisation as well. Besides, the employees will get the sense of achievement that leads towards satisfaction. Work Meaningfulness: The employees prefer the challenging, meaningful, and interesting works. The managers have to select the preferable work settings to keep the employees motivated. Responsibility: The major concern for the employees is to recognise their responsibilities towards the organisation. The leaders or the managers need to keep the employees informed about the set of responsibilities that are required to be maintained. The recognition of the motivators is leading the employees towards the job satisfactions that keep them motivated for bringing the efficient performance outcome. However, the theory is not focusing on the situational variables that may change the entire scenario (Malik and Naeem 2013). There is the clear assumption based on the linking between motivations and productivity (Yusoff, Kian and Idris 2013). However, later, it was proved that the motivation is not linked with the productivity enhancement. Depending on such factors, the further recommendations are provided. Recommendation The above theoretical discussion is reflecting the necessity of motivating the employees. On the other hand, it was highlighted that the company, Morrisons, has set the aim to motivate the existing employees for the betterment of organisational process. Therefore, the managers or the leaders have to take the set of responsibilities to motivate the employees and ensure the performance excellence. Observing the above factors, it can be interpreted that the first and foremost step of motivation is to understand the requirement of the employees. The skilful leaders therefore need to acquire the proper communicational transparency to understand the basic needs of the employees. If the communicational transparency is present, the employees even feel the security to retain their job. During the situational conflict, the employees should not hesitate to speak about their problems. If they can raise their concerns to the team leaders or the supervisors, it would be effective enough to prevent the employee turnover ratio. The proper motivation provided to the employees will thus lead the organisation towards accomplishing the goals and achieving the performance excellence. Conclusion The study is focusing on the motivational factors that are needed to be implemented by the managers of the organisation. It is noted that the Morrisons is the supermarket chain that provides the quality goods to the customers. Accordingly, in ensuring the enhancements of the performance skills, the leaders of the company are paying attention towards proper motivational process. It is to be indicated that the proper motivation process can make the employees much satisfied. If the employees are satisfied with the organisational environment and the facilities, it will inspire them to bring the better performance outcomes. The literature study indicates the theoretical background based on the employee motivation. Frederick Herzberg introduced the Two Factor Theory, which suggests the hygienic and motivational factors that the organisations need to maintain. It is important to note that if the leaders or the managers can communicate with the employees more significantly, it will be helpfu l enough in resolving the situational conflicts. However, if the managers of Morrisons can pay attention towards such basic needs to keep the employees motivated, the determined organisational objectives can be accomplished. References Abahe.co.uk, 2016. Herzberg's Motivation-Hygiene Theory [online] Available at: https://www.abahe.co.uk/Free-En-Resources/Theories-of-Management/Herzberg-Motivation-Hygiene-Theory.pdf [Accessed 27 Aug. 2016]. Dwivedula, R., Bredillet, C. and Mller, R., 2015. Towards an Understanding of Work Motivation in Temporary Organizations. Ghazi, S.R., Shahzada, G. and Khan, M.S., 2013. Resurrecting Herzbergs two factor theory: An implication to the university teachers.Journal of Educational and Social Research,3(2), p.445. Ghosh, A.K., 2013. Employee empowerment: a strategic tool to obtain sustainable competitive advantage.International Journal of Management,30(3), p.95. Lăzăroiu, G., 2015. Employee Motivation and Job Performance.Linguistic and Philosophical Investigations, (14), pp.97-102. Lăzăroiu, G., 2015. Work Motivation and Organizational Behavior.Contemporary Readings in Law and Social Justice, (2), pp.66-75. Malik, M.E. and Naeem, B., 2013. Towards understanding controversy on Herzberg theory of motivation.World Applied Sciences Journal,24(8), pp.1031-1036. Morrisons.jobs, 2016. About Morrisons. [online] Morrisons.jobs. Available at: https://www.morrisons.jobs/page.cfm/content/About-Morrisons/ [Accessed 27 Aug. 2016]. Morrisons-corporate.com, 2016. Company History - Morrisons. [online] Morrisons-corporate.com. Available at: https://www.morrisons-corporate.com/about-us/company-history/ [Accessed 27 Aug. 2016]. Northouse, P.G., 2015.Leadership: Theory and practice. Sage publications. Paill, P., Chen, Y., Boiral, O. and Jin, J., 2014. The impact of human resource management on environmental performance: An employee-level study.Journal of Business Ethics,121(3), pp.451-466. Yusoff, W.F.W., Kian, T.S. and Idris, M.T.M., 2013. Herzbergs Two Factors Theory On Work Motivation: Does Its Work For Todays Environment.Global journal of commerce and Management,2(5), pp.18-22.

Auditing for Role of Business Intelligence- myassignmenthelp.com

Question: Discuss about theAuditing for Role of Business Intelligence. Answer: While performing the physical count of the inventory the auditor must apply certain audit procedures which are ass follows: Test count certain samples from the inventory, Observe well when the process of inventory counting is being done, trace the counts in the inventory register, Double counting must be avaoided in case production is scheduled and movement is happening between the departments. look for items that are scrap and are not discarded(Alexander, 2016). Tag all the inventory separately and see to it that all the inventory tags are accounted for separately. In cases where there are inventory at several locations, then while conducting the inventory count, those places where there is significant portion of the inventory must be selected and accessed. At the end reconciliation must be done. Further, it should be checked that there is no inventory movement or production during inventory count. Clarification of the cut off date and the last shipment details. Goods held for sale or on consignment basis also needs to be checked. These are the few ways in which inventory count can be done(Bromwich Scapens, 2016). For example from a stock of 10000 pieces, test count can be done on sample basis when it is not possible to count in all the items. Few inherent risk factors that are involved in case of intangible assets are Changes in technology and up gradation might affect the development of the asset. Audit transactions are difficult to conduct in case of intangible asset. Like research and development process is difficult to access and identify separately The accounting issues that are involved in case of intangible assets are very complex like ascertainment of fair value of trademarks, valuation of impairment cost of subsidiary etc. The economic environment in case of intangible assets changes significantly over the years(Drew, 2017). In case of plant property and equipment few substantive analytical procedures that can be applied are- Choose an assertion that might be tested like completeness, valuation and other aspects like valuation and other rights and obligation while calculating the period end balance of the plant property and equipment. Check if the total closing balance of the property plant and equipment is under or overvalued. Thus steps must be performed to make sure that the risk levels are reduced to minimum point(Visinescu, et al., 2017). The balances of depreciation and PPE must be compared for the current period and prior period. The ratio of the depreciation and repairs and maintenance and insurance expenses to the related PPE expenses incurred by the company in the current year must be compared with prior year. The company must review the budget proposals for capital expensiture and the actual expenditure incurred in that regard too. Analytical procedures are applied in case of an audit to ascertain the underlying problem in case of an income statement. The first step that will be applied is to ascertain the completeness of the statement to make sure that it is related to the period specified and all the other points are covered and there are no missing points(Laursen Thorlund, 2016). The second step will be to ascertain the accuracy of the financial statement of the company, the financial statements are the most important part of the overall financials of the company and thus it is important that accuracy of the same is checked. The auditor can check each element of the financial statement of the company, by applying specific procedure for them. It might involve checking the prior period items, checking the balances for the current and the previous year and also conducting the necessary trend and ratio analysis. All that will form a part of the substantive procedures that the auditor might perform. References Alexander, F., 2016. The Changing Face of Accountability. The Journal of Higher Education, 71(4), pp. 411-431. Bromwich, M. Scapens, R., 2016. Management Accounting Research: 25 years on. Management Accounting Research, Volume 31, pp. 1-9. Drew, J., 2017. IASB proposes changes around accounting policies and estimates. Journal Of Accountancy. Laursen, G. Thorlund, J., 2016. Business Analytics for Managers: Taking Business Intelligence Beyond Reporting. Second ed. CANADA: Wiley Publisher. Visinescu, L., Jones, M. Sidorova, A., 2017. Improving Decision Quality: The Role of Business Intelligence. Journal of Computer Information Systems, 57(1), pp. 58-66.