Saturday, December 28, 2019

Verb Conjugations for Maintenir (To Maintain) in French

The French verb  maintenir  means to maintain. Because the English and French are very similar, this is a relatively easy one to remember. Yet, if you want to say maintained or maintaining in French, you will need to conjugate the verb. Since  maintenir is an irregular verb, this lesson is a little challenging. Conjugations of the French Verb  Maintenir   Maintenir is an  irregular -ir verb. This means that it does not follow one of the more common verb conjugation patterns. However, all French verbs that end in  -venir  and  -tenir  are conjugated the same way. It may be a good idea to study a few of these at one time to make learning each easier. In order to learn the most basic conjugates of  maintenir, study the table below. You will need to pair the subject pronoun with the present, future, or imperfect past tense to fit your sentence. For instance, I am maintaining is je maintiens while we will maintain is nous maintiendrons. Pay particular attention to the verb forms that add an I after the T as these can catch you by surprise. Subject Present Future Imperfect je maintiens maintiendrai maintenais tu maintiens maintiendras maintenais il maintient maintiendra maintenait nous maintenons maintiendrons maintenions vous maintenez maintiendrez mainteniez ils maintiennent maintiendront maintenaient The Present Participle of  Maintenir   The present participle of maintenir  is maintenant. This was formed by simply adding -ant  to the verb stem  mainten. When needed, it can also be used as an adjective, gerund, or noun as well as a verb. The Past Participle and Passà © Composà © The  passà © composà ©Ã‚  is a common way to express the past tense in French. Its a simple phrase to construct and makes use of the past participle  maintenu. You will also need the subject pronoun and the appropriate conjugate of the auxiliary verb  avoir. It all comes together rather easily: I maintained is jai maintenu and we maintained is nous avons maintenu. More Simple  Maintenir  Conjugations to Learn The conjugations above should be a priority in your French studies because you will use them most often. There may be times when you will need other simple conjugations. For instance, the subjunctive verb mood implies uncertainty while the conditional says that the action is dependent on something. In contrast, the passà © simple and the imperfect subjunctive are literary verb forms and found in formal writing. Subject Subjunctive Conditional Pass Simple Imperfect Subjunctive je maintienne maintiendrais maintins maintinsse tu maintiennes maintiendrais maintins maintinsses il maintienne maintiendrait maintint maintnt nous maintenions maintiendrions maintnmes maintinssions vous mainteniez maintiendriez maintntes maintinssiez ils maintiennent maintiendraient maintinrent maintinssent To express  maintenir  in short and often direct sentences, you can use the imperative form. When doing so, theres no need to include the subject pronoun. Rather than nous maintenons, you can simplify it to maintenons. Imperative (tu) maintiens (nous) maintenons (vous) maintenez

Friday, December 20, 2019

Essay on Macbeth Summary - 489 Words

Macbeth: Summary Macbeth and Banquo, Scottish generals, are returning after crushing a rebellion against Duncan ( King of Scotland ), when they are met by three witches. The witches prophesy that Macbeth will become thane of Cawdor , then later on he will become King. Banquo is told that he will never become King, but will be the father of Kings. Macbeth is horrified, for shortly afterwards a messenger arrives to tell him that Duncan has created him Thane of Cawdor as a reward for his services. Macbeth writes the news to his wife. Lady Macbeth reads the letter from Macbeth, telling her of the prophecies. With reading this she chooses to invite evil spirits into her to take away her womanhood, she wants to lose her tenderness that is†¦show more content†¦After the Banquet when everyone goes off to bed, Macbeth murders Duncan. When finding out of the death, Duncans two sons fled fearing for their lives, Malcolm headed towards England and Donabain to Ireland. Macbeth sends two murderers to kill Banquo, for he fears that the witches prophecies about Banquo will come true too. Macbeth is scared and confused at the second Banquet celebrating the coronation, for he sees the ghost of Banquo sitting in his seat, everyone thinks he is mad, though Lady Macbeth saves her husband from revealing her guilt to the guests. Macbeth goes and visits the witches again asking for another prophecy and they tell him three things. (1) to beware Macduff, (2) not to fear any man born of women, (3) that he will not die unless Birnam Wood moves towards Dunsaine Castle. Macbeth is later informed that Macduff has gone to England, so he then plans to kill all of Macduffs family. Macduffs family are murdered, Macduff hears of the terrible news and plans revenge against Macbeth. The Scottish contingent are marching to meet the English forces led by Malcolm and Macduff, to make their attack on Macbeth. Macbeth learns that there are ten thousand soldiers after him and that his wife had died ( or killed herself ). The English army arrives at Birnam Wood and Malcolm instructs each solider to cut down a branch and carry it in front of them to disguise their approach. A servant tells Macbeth thatShow MoreRelatedPlot Summary of Macbeth1363 Words   |  6 PagesMacbeth Plot Summary In the beginning of the play, three witches confront Macbeth on his return from war with Scotland and Norway. They recite a paradox that foreshadows the events in the play (fair is foul and foul is fair) – good will be bad and the ones perceived as bad will be good. The first external conflict – Duncan king of Scotland talks to a wounded sergeant about Macbeths win against Norway (war – external conflict). They order the Thane of Cawdor’s execution†¦then give the titleRead MoreMacbeth Act 2 Summary1734 Words   |  7 PagesSummary Macbeth meets Banquo in the courtyard of his castle. Banquo is restless because he cannot decide how he feels about the witches and their prophecies. Macbeth pretends indifference, but casually agrees to talk about it if Banquo would like. They agree, and Banquo leaves. Macbeth again takes time to examine the pros and cons of going through with the plot, and begins to see illusions, starting with a dagger floating in the air in front of him. He seems to go back and forth, but eventuallyRead MoreSummary Of Internal Suspense In The Tragedy Of Macbeth883 Words   |  4 PagesMany of the notable events that occurred in The Tragedy of Macbeth were solely based off of the mental aspect of situations- numerous characters experience internal conflicts, which indeed drives them to insanity. For instance, these interior events can hold the feeling of suspense, through providing tension and anticipation in the character’s thoughts in the rising action of the play; Lady Macbeth’s suspense begins as she influences Macbeth to kill for her own benefit. Events can also portray theRead MoreWilliam Shakespeare s Macbeth Essay1393 Words   |  6 PagesMacbeth English Characters Macbeth Macbeth is a Scottish general and at the beginning of the play he is the thane of Glamis. After three witches tell Macbeth a prophecy of him becoming the king of Scotland he acquires wicked thoughts and ideas. It gets worse after the prophecy of him becoming the thane of Cawdor comes true. Macbeth is a very brave and confident man on the battlefield although he is not as well suited for politics because he lacks the skills necessary to rule without being a tyrantRead MoreWilliam Shakespeare s Macbeth 884 Words   |  4 PagesMacbeth Summary - Act 5 Scenes 1 - 9 Written by Josh, Corey, Sinead, Phoebe and Mason Phoebe Scene 1: So the first scene begins with a physician overseeing Lady Macbeth sleepwalking and muttering to herself while rubbing her hands, trying to remove the imaginary blood. ‘Here’s the smell of the blood still: all the perfumes of Arabia will not sweeten this little hand.’ (Act 5 Scene 1 Lines 11-12) This line is important as it represents Lady Macbeth at war with herself and shows she will never moveRead MoreAnalysis Of Macbeths Downfall1008 Words   |  5 PagesIn William Shakespeare’s The Tragedy of Macbeth, Macbeth, a once honored and valiant Thane, abandons all virtue after three meddling witches prophesize his ascent to the Scottish throne. Consumed by his ambition and encouraged by his malevolent wife, Macbeth sets forth on a downward spiral of murderous treason and tyranny that subsequently leads to his own demise. This Shakespearean tragedy explores betrayal, manipulation and the blood lust that adjoins a relentless climb for power. Hovering behindRea d MoreMacbeth, By William Shakespeare1502 Words   |  7 Pagestold to Macbeth by witches, the path for his future changes. But is the following chain of events caused by the premonitions of the witches or by Macbeth’s own free will? Title and Author: Macbeth written by William Shakespeare Brief Summary: Driven by and ambition to become and remain King of Scotland, Macbeth goes out of his way committing terrible deeds in order to fulfill his ambition. After the first and second out of three prophecies, told to Macbeth by witches comes true, Macbeth entrustsRead MoreSelf-Deception in Macbeth1011 Words   |  5 Pagesmatter what someone may say, it is hard to change ones opinion because that is what the person truly believes. This is portrayed in William Shakespeare’s play, Macbeth, through the actions of various characters. Shakespeare clearly shows the idea of self-deception through their actions and how this self-deception leads to moral disorder. Macbeth is a play that is all about deception. Right from the beginning when the three witches meet to talk, the mood being nothing is quite as it seems is set whenRead MoreLady Macbeth Pyshcology Report1021 Words   |  5 PagesMPsychological Evaluation Report Name of Examinee: Lady Macbeth Case Number: 2719 Date of the report: 16/06/12 Examiner: - Purpose for Evaluation Lady Macbeth is a white, Scottish lady of middle age and upper class background and social status. She is married to the Thane of Cawdor and Glamis, Lord Macbeth, and currently has no need for a job and remains a housewife. She was admitted due to the express referral of her husband, Macbeth, who insisted that she needed immediate psychoanalysis andRead MoreMacbeth and School Infirmary Essay examples1613 Words   |  7 Pagesmost strongly influenced this passage from Beowulf? | | | A. admiration of physical courage | | | | B. courtly behavior | | | | C. loyalty to one’s overlord | | | | D. religious faith and teachings | | Read this summary of the â€Å"The Pardoner’s Tale† from Chaucer’s Canterbury Tales. Then, answer the question that follows. Three young men are drinking in a tavern when they learn that Death, killing thousands in the present plague, has claimed the life of an old

Wednesday, December 11, 2019

The Military - An Instrument Of National Power

Questions: 1. The military is an instrument of national power. Pick two other instruments of national power and briefly describe them. Give at least two examples of each.a) Instrument of national power b) Two examples c) Instrument of national power d) Two examples 2. One end defined in the National Security Strategy 2010 is the security of the United States, its citizens, and U.S. allies and partners. A means associated with this end is U.S. nuclear forces. Explain at least one way that U.S. nuclear forces will be used to achieve this end (refer to the QDR 2014, Section II, The Defense Strategy). 3. Using the QDR 2014 regarding the future security environment, describe the most significant threat, challenge, and opportunity and explain your rationale for choosing each. a) Threat b) Challenge c) Opportunity d) Rationale 4. Define a state and discuss whether states are still relevant. a) Provide a definition of a state using the C200 course materials. Be sure to cite the author or doctrinal refe rence you used. b) Are states still relevant in the 21st century? Explain why or why not. 5. For what purpose does the Geographic Combatant Commander conduct a Strategic Estimate?6. Describe how the Geographic Combatant Commander translates the strategic guidance and direction [contained in either the Guidance for Employment of the Force (GEF) or the Joint Strategic Capabilities Plan (JSCP)] into planning for theater strategy.a) GEF b) JSCP 7. Define strategy and explain how it informs planning.a) Provide a definition of strategy using the C200 course materials. Be sure to cite the author or doctrinal reference you used. b) How does strategy inform planning? Explain. 8. Describe how Crisis Action Planning differs from Deliberate Planning. Answers: 1. a). Instrument of national power The four instruments of national power are Diplomatic, Information, Military and Economic (DIME). Among these four factors, economic factor can be considered as a major instrument of national power. Developments of an economy are done with the help of sanctions of funding requirements from the government and it can become a major form factor. b) Two examples As an example, it can be said the dominance of Apple, IBM, Intel, Microsoft etc in the US economy. Another example could be cited as the enormous Gross Domestic Product of the US economy and the buying power of the citizens of US. c) Instrument of national power Diplomatic tool can also be used as an instrument of national power. Diplomacy can be used to maintain relationship between two countries. d) Two examples Diplomatic agreement between United Nations and another country or any two security relationship reassessment can be cited as an example of Diplomatic national power. Another example can be a challenge in the GAAT region for the USEUCOM is to provide only non-lethal security assistance, link other assistance (e.g. economic aid) to continued participation in diplomatic efforts to resolve the territorial dispute, or also build the capacity of the other party to the territorial dispute. 2. One end defined in the National Security Strategy 2010 is the security of the United States, its citizens, and U.S. allies and partners. A means associated with this end is U.S. nuclear forces. Explain at least one way that U.S. nuclear forces will be used to achieve this end (refer to the QDR 2014, Section II, The Defense Strategy). Protecting citizens of United States is categorized as one of the primary objectives of National Security of 2010, and nuclear forces play a crucial role in this regard. Developing nuclear weapons are very much required to fight terrorism in countries like Afghanistan. Recent disturbances in Afghanistan have clearly shown that a proper security strategy is required not only for the existing citizens of Afghanistan or United States but also for the entire world. Hence, placing nuclear weapons in those disturbed areas might be required to challenge the terrorist activities. Nuclear forces can also be divided into various sub-forms such as missiles used from the ground or air or by using submarines or ships etc. Also, serious consideration needs to be taken regarding budgeting of these nuclear weapons as maintaining nuclear weapons can be very costly in nature. Incorrect spending on these areas may, later on, lead to questioning from different governing bodies. The end state of security can have ways of a strong military and means of using that military in all of its capabilities: combat, humanitarian assistance, training, counterterrorism, etc. 3. The Quadrennial Defense Review of 2014 (QDR 2014) is prepared to rebalance, reshape and adapt the military force of United States of America in order to cope up with the opportunities and strategic challenges in the coming years. There are mainly three strategic pillars in QDR 2014, these are deterring aggression, defending that US land and developing international security with the help of US influence and deterring aggression. a) Threat More and more countries these days are becoming powerful and are developing advanced weapon to protect their nation. For example, growing terrorism activity in countries like Afghanistan can be considered as a serious threat to United Nations. Also, because of religious differences Middle East nations are becoming threats to the country. Competition for resources such as water and energy, between the countries can also become a factor for indifferences and lead to war. Cyber threats are also becoming a factor for instability as the usage of internet increases rapidly in the developing and underdeveloped nations. In addition to this, large economic based country, China can be considered as another major threat to US. b) Challenge Managing high end sophisticated technologies are becoming an increasing challenge day by day. Counter stealth technology can be taken as an example of highly advanced weapons systems. Automated systems and robotics are also becoming a trend that helps to improve military strategy of any country. Innovations in the field of biotechnology can also lead to development of weapons that are difficult to detect and encounter. c) Opportunity In todays complex situation, there are multiple strengths of United Nations that can be cited. Post recession US economy is becoming stronger and it is still one of strongest strengths of US government. Future prospect of US economy is also seems to be very strong. United Nations also has alliances with other countries such Europe in particular that needs technologically advanced but also possesses strong nuclear power. This alliance can be leveraged during crises such as war. In addition, human resources are strength of US military and it can be used for any kind of emergency. d) Rationale The objectives United Nations defense system should always seek to protect its land and citizens. However, emerging countries such as China are becoming stronger day by day and increasing terrorist activities can be one of the biggest weaknesses of the country. Other countries are also increasing their strength in terms of acquiring new age defense weapons and that can pose serious threat to the country. Increasing number of cyber threats are also considered to be one of the weaknesses of United Nations. 4. a). In the context of U.S. Army, states are different territories that define the categorization of tasks of the officials. They are divided into different departments or agencies to perform allocated tasks. Some are assigned to do laboratory research while others are instructed to bring out new and innovative ideas to combat the evil forces of the enemies. There are also some training schools for men and women to train them to join the army, which can also be referred to as states. States are specialized departments that render quality services to various sectors related to the U.S. army. States are usually set up to safeguard national interests. They are maintained by staffs from the intelligence bureaus who keep a track of everything taking place inside the U.S. army. The surveillance becomes much easier when the tasks are divided into various states as personal supervision is implemented for proper execution of the strategies. b). States are still relevant in the 21st century. States can be used to form alliances and partnerships. Alliances and partnerships are a central and constant phenomenon in international politics throughout history. It has been seen multiple times that states have been used as a strategy in order to counter any activities like fighting the enemy. By forming alliances the security of the country can be increased. When a state joins an alliance, though entanglement becomes a possibility, the chances of defeating the enemy becomes stronger. Hence, it can be concluded that state is still a relevant concept in 21st century. For what purpose does the Geographic Combatant Commander conduct a Strategic Estimate The estimate of strategy prepared by Geographic Combatant Commander is an available tool to CCMDs and sub unified commands since they develop and campaign design plans and subordinate campaign. It includes assessment of the broad strategic factors that can influence the theatre strategic area. It also includes the direction of analysis of strategy that is received from the secretary of defense, president, or the authoritative body of an international force. It includes all entities states, or groups in the operations scenario that may ask to justify the ability of CCMDs of defending of US in a particular region. This will help in foresight of the relevant geo economic, cultural and geopolitical factors in that area. This assessment of operational and strategic challenges of the CCMD; an analysis of anticipated or known opportunity that can be leveraged by CCMD; and assessment of risks present in the security environment. It is a process, as well as a product. The development of the S trategic Estimate takes one through a process collects set of inputs, make their analysis, and transform them into a product. It would be correct to say that the process is as important as the product. Although CCDRs consider regional approaches within their theatres, one is unlikely to full versions of the Strategic Estimate product in the real world. Each part of the process for developing the Strategic Estimate is based on the analysis of a common set of information. The importance of information gathering cannot be over-emphasized, since the quality of strategic analysis usually depends on the breadth and depth of information brought to bear on the situation. The more quickly a planner masters the sources, whether from a library or the internet, the more quickly the planner can proceed with sound analysis. 6. Describe how the Geographic Combatant Commander translates the strategic guidance and direction [contained in either the Guidance for Employment of the Force (GEF) or the Joint Strategic Capabilities Plan (JSCP)] into planning for theater strategy. a) GEF GCCs creates a theatre strategy emphasizing on meeting specific end states for their theatres. By theatre strategy it is meant a preparation of the long-term plans of the commanders for the AOR. It is the connection between strategic joint operation planning and national guidance required for achieving regional and national objectives. To be more specific, it links activities of CCMD, resources and operations to policy of Government of United States (USG) and guidance of strategy. The theatre strategy must explain the end of regional state and the ways, objectives, and means to meet them. It must start with estimate of the strategy. Even though no particular format for a theatre strategy is there, it may if it wants, contain the commanders challenges, vision, objectives, assumptions, trending patterns, and resources. GCCs implement theatre strategy in order to focus and align efforts and resources to prepare and mitigate for contingencies and conflict in their AOR and advance and sup port US interests. In order to support this objective, theatre strategies focus on activities for security cooperation, capacity building for partner and preparation for adverse situations. Theatre strategies typically implement regional and military engagement, intimate cooperation with the embassies, Department of State (DOS), and other departments of the federal system to achieve theatre objectives. Theatre strategy should be supported by the resources available to compliment the accomplishment of specific end states and should include policies, programs, military resources, and funding availabilities. b) JSCP The CJCS exercises its power for directing the preparing of the joint plans through the primary medium. The JSCP gives strategic, military and operational campaign plans. It also provides planning for contingency based on present capability of the military. It acts as a link between strategic guidance included in the GEF and the operation planning products and activities, which are involved in the accomplishment of that guidance. In addition to CCMDs communication to the specific guidance necessary for deliberate planning, the JSCP normally translates policy related to strategy end states from the GEF into campaign for the military and guidance reserve plan for CCDRs and expands assistance to contain international defense posture, cooperation of security, and other related activities. 7. a). Strategy can be defined as a national, regional and governmental tool. It is a way that leads to means which are actionable events. Strategies can be changed, but they are frameworks that actual operations and tactics fit within. Strategy drives planning or guides planning. When there are one or more goals to achieve under uncertain circumstances, few plans are set up to combat the situational difficulties, which are known as Strategies. Strategy is very important in any organizational structure because there are limited resources present to achieve the desired goals. Strategy usually involves goal-setting, determining strong actions to attain the goals and assembling resources for proper execution of the actions. Talking about military strategy, it is a collection of ideas applied by the military organizations (in this case U.S. military organization) to achieve the strategic goals that are desired by them. This type of strategy generally deals with planning and conducting of different campaigns, the disposition and movement of forces and of course in deception of their enemies. The military operational and strategic guidance are provided by the JSCPs to CCDRs, CCAs, Service Chiefs and DOD agencies to prepare contingency and campaign plans depending on the currently available military capabilities. b). Orders and joint plans are developed with the military and strategy planning sets. The planners and commanders derive the understanding of the end states from the strategic guiding policies. Strategy affects the planning process. Planning transforms strategic direction and guidance into operational orders and campaign plans. The objectives and mission of the organizational set up are planned before hand and respective strategies are set into motion for proper execution of the plans. Concept development, strategic guidance, plan assessment and plan development are used to map politico-military assessments in the level of strategic planning to evaluate the military objectives and strategies. Strategy and planning go hand in hand for execution. The planning process should include various strategies that can be used to combat situational difficulties. A proper planning should always contain appropriate strategies so that the crisis period can be easily conquered. 8. Describe how Crisis Action Planning differs from Deliberate Planning. It requires deliberate planning focuses on the plans prepared, planned and occur in the non-crisis situation. The planning is used to plan, create and develop the contingency plans and campaigns for a wide range of the activities created on the requirements that are identified in GEF or other such planning directives. Global and theater campaign plans are the centered parts of the DODs constructive planning. Crisis action planning (CAP) provides the CCDRs and CJCS are the processes for making the information up as the chain of instructions to the SecDef and President so to attain a vital decision. It also highlights the instruments for commanding the successful execution of the activity. Crisis action plans are very similar to the deliberate plans but differs too. CAP works out on the real world and the dynamic conditions and not on the static ones. References R.M,Wilcox,Menning B.W. Guide to Strategic Estimate Developmen ,n.d. Statement of General Philip Breedlove Commander U.S. Forces Europe,2019. Strategic Estimate Caucasus Region, 2019. House.gov,. "The United States House Of Representatives House.Gov". Last modified 2016. Accessed January 5, 2016. https://www.house.gov. State.gov,. "Bureau Of European And Eurasian Affairs". Last modified 2016. Accessed January 5, 2016. https://www.state.gov/p/eur/index.htm. whitehouse.gov,. "The White House". Last modified 2015. Accessed January 5, 2016. https://www.whitehouse.gov. State.gov, "Bureau Of European And Eurasian Affairs", last modified 2016, accessed January 5, 2016, https://www.state.gov/p/eur/index.htm. R.M. Wilcox and Menning B.W, Guide to Strategic Estimate Development, (n.d), 5. whitehouse.gov, "The White House", last modified 2015, accessed January 5, 2016, https://www.whitehouse.gov. Statement of General Philip Breedlove Commander U.S. Forces Europe, (2019),1-5. Strategic Estimate Caucasus Region, (2019), 5. Statement of General Philip Breedlove Commander U.S. Forces Europe, (2019),1-5. Statement of General Philip Breedlove Commander U.S. Forces Europe, (2019),1-5.

Wednesday, December 4, 2019

Auditing And Assurance Services of Insurance Company

Question: Discuss about the Auditing and Assurance Services for HIH Insurance Company. Answer: Introduction: Analysis of business risk of HIH indicated that such risks are linked with global, environmental and local factors. Such risks are deemed to be relied on the understanding of insurance sector and the ways in which HIH is capable to adjust itself within the parameters of risk evaluation (Abbas and Iqbal 2012). Insolvency Risk Determination: Several measures are available for insolvency determination in which the roles of evaluating risk are dependent on the auditing risk evaluation. Here exists certain general agreement that is necessary to have the capacity for addressing the debts of the organization under which it is encompassed. Along with support of insolvency risk and profitability structure there is a requirement concentrate more on business that will include limited consumers to launch the sector (Bagshaw 2013). The conceptual framework is based on the organizations capacity to address its existing debt. For this reason, it is vital to determine companys solvency that further analyses non-financial along with financial considerations. Profitability Evaluation and Related Structure: Among the suitable approaches for evaluating HIHs business risk in order to further analyze the competitive environment of the sector concerning the increase in competition along with price range enhancement. For risk evaluation, insurance handling within the Australian industry turns out to be relatively simpler those are fresh to the regulations of the industry (Bebbington et al. 2014). The Insurance and the Superannuation Commission serves as an Australian regulatory body holding the Australian Prudential Regulatory Authority. Certain risks that HIH is capable to deal with include auditing risk factors as this facilitates the company to issue an unqualified audit relied on some financial statements. Such aspects are generally relied on holding the procedure along with planning in alignment with some risks namely control, detection and inherent risk (Glover et al. 2016). Control risks encompass certain material inaccuracy that the company failed to detect in its internal control systems. It was observed from the case of HIH the accuracy and completeness of the general ledger for the ledger recognition and the bank account, which is not yet performed by the company. Organizational performance is relied on the process of substantive differential that offers a huge dependence on the process of external documentation (Griffiths 2012). Ledger accounts inclusion and the distinct bank accounts assist in organizations tangible assets valuation. Risk detection includes several techniques of auditing that is performance based and does not tend to detect the material inaccuracies or any assertions. This indicates that it is necessary for HIH to focus on timely planning and decreasing the situations of not detecting material misstatement very effectively. From the internal documents of HIH, it is gathered that the company was not capable of conducting suitable substantive procedures that is intended to address issues related with superior performance concerning the inadequate planning and goodwill for upcoming tax benefits (Kogan et al. 2014). Inherent risk can be understood as uncertainties related to a companys financial statement in which HIH Insurance Company accepts the solvency margin maintenance, charging adequate premiums along with the organizations liquidity factors. This includes reinsuring several different policies along with offering the record of marine insurance practices that hugely belongs to insurance professions. Legal Liability The issue is associated to unqualified audit procedure that includes audit risk those are inefficiently managed by the organization. Auditors are seemed to have less awareness regarding inherent risk that is unrecognized by modifications made by HIH in the previous year. Huge focus is observed to be on auditing report that signifies auditing practices implemented by HIH. The auditor remained inefficient in investigating the companys auditing practices that it can notify to various practices. Such issues are generally associated to inadequate auditors independence in alignment with the non-auditing work performance and realizing the HIH operations for enhanced business risk. Such cases are linked to certain auditing procedures with estimated auditing risk (Messier Jr 2016). For creditors it is essential that they require put huge focus on the minimum solvency needs that is deemed that organization can stay solvent at the declaration time of the director. The reports are linked with the determination of management lied on increasing concern. It is essential to indicate that HIH requires directing its focus on an organizations liquidity position where the liquidity position is generally concerned with financial as well as operational conducts of HIH. Such risks were related with pricing capability and outstanding claims of companies in alliance with HIHs reservation policy for dealing and working on investment decisions (Pitt 2014). Such representations are relied on provision handing where there is a requirement for prudential margins. For clients the focus is greatly on organizational performance illustrating inefficient goodwill planning and for deferred acquisition expenses and increase tax advantages. For this reason, if the consumers hire former auditors than it might have adverse impact on the independence of eternal auditing. It can be gathered that these auditors continues holding effective partnership with the auditing team. This includes holding increased influenced on the recent auditors based on the authority (Rikhardsson and Dull 2016). Considerably it can be stated that there is a strong association among former along with the existing auditors as they are capable to recognize and deal with issues related with parties that they hold and influence. Certain conditions that have surfaced the process of negligence actions of HIH insurance is generally related with the alterations accelerations made in the legislations. It is gathered from the case of the company that combinations of high risk pricing capability, uncontrolled investments and under-reserving the policies resulting in depletion of the companys financial resources (Schmidt et al. 2016). Faulty corporate governance conducts of HIH- From the case study it is gathered that the reasons for a companys bankruptcy generally includes certain agency cost issues resulting from agency conflict between the proprietors, debtors and managers in the company. A huge fraction of the issues is based on the changes that are generally reinforced with the direct liability structure of the government. The beginning of the legislative changes is linked with the public liabilities and insufficient risk management plays the role for ineffective management (Shin et al. 2013). Facts gathered from the case study indicate that inadequate risk management is because of the reason of failure in developing efficient management practices and policies. The directors seem to avoid conducting analysis of strategy for investment along with risk appreciation that is linked with several information sources. Inadequate independence data resources- The case study indicates that an accounting system has a considerable role in the functions of commercial systems of supremacy. For a company like HIH, it does not seem practicable for the non-executive directors to collect and have data vital for them to fulfill their directors responsibilities. For this reason, responsibilities of the companys noon-executive directors requires being compromised for there are no alternatives other than relying on the accounting systems generated and directed by the management. Moreover, this indicates inherent risks of business systems (Gaber and Lusk 2015). Inadequate independence for non-executive director- From the information gathered from the case study it is gathered that the non-executive directors it is justified to be questions and most certainly it does not seem that ideal as it seems to appear. Among the five executive directors, two directors are observed to be partners of Arthur Anderson secretarial company. It was gathered that HIH had experienced an expense of $1.7 million to Anderson for Auditing Services along with an amount of $1.631 million for the provision of non-auditing services. It is gathered that auditing services serve as a major source of extractions from the independent auditor and several related directors (Christensen et al. 2012). Either indirectly or directly corporate governance practices of HIH are held accountable for negligence conducts that effectively defines that the guiding principal or action course because of lack in independent evaluation of the management. Ethics Major focus is observed to be on the inadequate evidence before the audit report release along with changes that has been possible to be made in several accounts. The development of close relationship with the non-auditing services resulted in refusal on the enhancement of paid auditing services (William Jr et al. 2016). HIH Company desired to hire prior to the members of its external audit group are because of following reasons: Auditors remained accustomed to the organization Auditors are deemed to have good experience with distinct monetary and fiscal matters The management is relied on holding audit work for developing an efficient relationship with external auditors. Auditors are required to trust consumers executive to a level, which is not affecting the external auditors independence. Auditors are required to conserve the professional skepticism that implements the managerial conducts of organizations for the auditors and management are not capable to manage the financial statement (Christensen et al. 2013). Auditing organizations are required to offer certain non-auditing services with management consultancy along with offering advices on tax. This will make companies capable to offer non-auditing and auditing services to consumers. Objectivity is relied on dependency handling where consumers information is dependent on income source. Whereas, interest conflict is set to offer auditing and consulting services a set of discrepancies between the executives and management. Auditors have the reports concerning the financial situations with the profit maximization objective of companies (Ricchiute 2012). Benefit of having the identical organization offers both consulting and auditing services, as they are dependent on dealing with the audit activities of business. These facilities facilitate having the change in certain impaired statements. The reports are relied on recognizing company errors as it facilitates auditors and consultant to maintain client information management. These measures facilitate in dealing with mistakes and offer compilation of management reports. The regulatory measures serve as best solution for determining financial reports accuracy where providing these services are advantageous for various accounting companies (Pitt 2014). The case study indicates that organizational members did not accomplish their duties honestly, because they continuously offered misleading or false information. Most of the companys staff indulged themselves in unethical conducts where they failed to complete their organizational duties effectively. Arthur Anderson deteriorated situations with considerable collapse of Enron. The organization observed the person guilty of obstructing justice for some work papers deductions (Messier Jr 2016). These situations indicate a violation of thee organizations ethical standard that is further than the ethical limit of any corporate organization. Organizational staff requires indulging themselves in attaining ethical duties off the organization other than dealing with their clients. Such statement is relied on maintaining regulations with suitable codes and business standards. This encompasses information disclosure for suitable accounting practices (Pitt 2014). Evaluation of the case study recommends certain policies concerned with governance and financial reporting within amendments of CLERP 9, mentioned under: Waiting period for audit partners to join organizational board or some top management requires being extended firm two to four years that should encompass an audit companys senior management engaged in auditing conducts. Guidance is required to be provided to engagement partner and assess partner rotation after five years that must extend to major senior management authority. These recommendations intend to identify and deal with issues concerned with corporate groups. Their objective is to enhance financial reporting along with audit functions for disclosing the matters that impacts audit independence and further financial information disclosures (Messier Jr 2016). These suggestions intend to identify responsibility through spreading long chain of managerial functions essential to be performed by employees. Reference List Abbas, Q. and Iqbal, J., 2012. Internal Control System: Analyzing Theoretical Perspective and Practices.Middle-East Journal of Scientific Research, 12(4), pp. 530-538. Bagshaw, K., 2013.Audit and Assurance Essentials: For Professional Accountancy Exams. London: John Wiley Sons. Bebbington, J., Unerman, J. and O'Dwyer, B., 2014.Sustainability accounting and accountability. London: Routledge. Christensen, B. E., Glover, S. M. and Wood, D. A., 2012. Extreme estimation uncertainty in fair value estimates: Implications for audit assurance. Auditing: A Journal of Practice Theory,31(1), pp. 127-146. Christensen, B. E., Glover, S. M. and Wood, D. A., 2013. Extreme estimation uncertainty and audit assurance.Current Issues in Auditing,7(1), pp. 36-42. Gaber, M. and Lusk, E. J., 2015. Account Screening: Rationalizing The Extended procedures Decision in The Audit Context.EXCEL International Journal of Multidisciplinary Management Studies,5(9), pp. 1-20. Glover, S. M., Taylor, M. H. and Wu, Y. J., 2016. Current Practices and Challenges in Auditing Fair Value Measurements and Complex Estimates: Implications for Auditing Standards and the Academy.Auditing: A Journal of Practice and Theory, 8(6), p. 89. Griffiths, M. P., 2012.Risk-based auditing. Berlin: Gower Publishing, Ltd. Kogan, A., Alles, M. G., Vasarhelyi, M. A. and Wu, J., 2014. Design and evaluation of a continuous data level auditing system.Auditing: A Journal of Practice Theory,33(4), pp. 221-245. Messier Jr, W., 2016.Auditing assurance services: A systematic approach. London: McGraw-Hill Higher Education. Pitt, S. A., 2014. Internal audit quality. A Journal of Practice Theory,3(4), pp. 21-24. Ricchiute, D. N., 2012.Auditing and assurance services. Berlin: South Western Educational Publishing. Rikhardsson, P. and Dull, R., 2016. An exploratory study of the adoption, application and impacts of continuous auditing technologies in small businesses.International Journal of Accounting Information Systems,20(7), pp. 26-37. Schmidt, P. J., Wood, J. T. and Grabski, S. V., 2016. Business in the Cloud: Research Questions on Governance, Audit and Assurance.Journal of Information Systems, 2(7), pp. 6-37. Shin, I. H., Lee, M. G. and Park, W., 2013. Implementation of the continuous auditing system in the ERP-based environment.Managerial Auditing Journal, 28(7), pp. 592-627. William Jr, M., Glover, S. and Prawitt, D., 2016. Auditing and Assurance Services: A Systematic Approach.Auditing and Assurance Services: A Systematic Approach, 8(7), pp. 92-127