Peer Review Worksheet free essay sample

Peruse the paper totally once. At that point, read it again taking the entirety of the accompanying into thought. Be straightforward, valuable, and fitting in your remarks Read unbiasedly Do not offer remarks like â€Å"Cool,† Great,† â€Å"I preferred it,† or something else that does exclude an insightful clarification or support for the remark Feedback is significant, particularly at this basic first stage Help your colleague consider new ideas; does what you read carry something to mind? Assuming this is the case, let them know. This is the sort of innovative talk that motivates creative mind. 1. Check the paper’s MLA style †are changes expected to the (make striking your answer): heading? truly/no title? truly/no page numbers? indeed/no edges? indeed/no text style? truly/no page length? indeed/no any clarifications to these answers? 2. Peruse the paper from start to finish for comprehension (make strong your answer): Rate the paper on a size of 1-5 for enjoyment12345 Rate the paper on a size of 1-5 for understanding12345 3. We will compose a custom paper test on Companion Review Worksheet or on the other hand any comparable point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page Find the theory articulation and duplicate/glue here: Within John H. Banzhaf III’s paper, â€Å"Lawsuits against Fast Food Restaurants Are an Effective Way to Combat Obesity†, there is a staggering subject of prior moral duty. Banzhaf, an American lawful extremist, lectures the significance of the general population being made mindful of the perils of inexpensive food. Notwithstanding, he appears to eagerly ignore the obligation that the open holds to itself for trivial prosecution. He himself has expressed that improving one’s individual wellbeing is subject to one’s own longing to do as such, while pushing claims that argue the obliviousness of general society. 1 Banzhaf is frequently contrasted with Ralph Nader for his general wellbeing backing. Be that as it may, he appears to deftly advocate the utilization of over the top legitimate activity forâ personal increase, despite the fact that he appeared to once represent the open government assistance. Revise the proposition explanation in your own words here: Banzhaf is an American lawful dissident, who makes the open mindful of risks in quick nourishments. Anyway his uses unreasonable lawful activity for individual addition, however he se ems to represent the open government assistance. The creator repudiates himself in the open eye about the issues on heftiness, with proclamations of â€Å"one’s individual recuperate is reliant on one’s own longing to do as such. † 4. See singular passages (make intense your answer): Does each section expand on the primary idea(s) of the essay?â yes/no Do the passages change well into each other? indeed/no Would you suggest any reordering of sentences or sections to more readily develop the exposition? indeed/no Does the end carry this conversation to a coherent end without rehashing in exactly the same words the proposition? truly/no 5. Think about the supporting literary models (make striking your answer): Did the author use guides to help their contention? indeed/no Are these cases exact? truly/no Are any models appropriately refered to? indeed/no Any clarifications to these answers? 6. What is this essay’s most prominent quality? I appreciated perusi ng your postulation and end. I like the utilization of words to clarify your point all through the whole paper. 7. What is this essay’s most noteworthy shortcoming? The second section on the presentation may require increasingly back ground data on the creator. Anyway I didn’t see any â€Å"greatest weakness† in the paper. 8. State at any rate one thing valuable to the author about this article. I make the most of your way with words, and how the progression of the article goes, with the conflict with the author’s perspective. I am as of now taking a shot at my composing stream too and outwardly observing your article, makes another route for me to build my exposition papers later on.

Biology, Photosynthesis Lab Report Essay Example

Science, Photosynthesis Lab Report Paper Costa Photosynthesis Lab Report Ms. Bug AP Biology fourth Period II. Introduction/Background 1 . With the goal for oxygen to be available photosynthesis must happen. Photosynthesis takes in light and CO, and through a progression of steps produces oxygen. Photosynthesis can be estimated by either the vanishing of substrate or the amassing of item. Models incorporate the creation of 02 or the utilization of CO. All the oxygen inside the leaf circles will be expelled before being set into both of the arrangements. Sick. Question Hypothesis 1 . What arrangement will permit the leaf circles to experience Photosynthesis first? 2. In the event that the cup with bicarbonate arrangement permits the leaf circle to create oxygen by the procedure of photosynthesis then the leaf plate in the bicarbonate arrangement will be the first to drift inside the 15 minutes permitted. IV. Strategies, Constants, Controls, Trials 1. A vacuum was made which expelled all oxygen from leaf plates 2. The cleanser diminished the surface pressure on the leaf circles, (which are hydrophobic) and permitted the outside of the leaf to be increasingly penetrable to the arrangements. 3. The (Oxygen denied) leaf plates were set under a light source to mirror the suns impact. 4. Water for this situation is the consistent in this examination for the being that it is the main unaltered arrangement. 5. Leaf plates were checked for 15 minutes to check whether they would buoy to the highest point of the arrangement. 6. 10 Trials were performed for every single one of the arrangements, giving a fantastic aggregate of 20 test preliminaries. We will compose a custom article test on Biology, Photosynthesis Lab Report explicitly for you for just $16.38 $13.9/page Request now We will compose a custom exposition test on Biology, Photosynthesis Lab Report explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom exposition test on Biology, Photosynthesis Lab Report explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer V. Information Of Disks Time (m) VI. Investigation/Conclusion 1 . After different preliminaries it was inferred that the test had not been done appropriately. The water arrangement was the one which created drifting leafs which negated our underlying convictions. The leaves in the bicarbonate arrangement did in the long run glide up, following the water. Maybe not realizing how to accurately move the leaf circles into the arrangement gave a variable which permitted the plates to come into contact with oxygen in the environment.

6 Profitable Ways to Grow Your eCommerce Business to Next Level With Shiprocket

6 Profitable Ways to Grow Your eCommerce Business to Next Level With Shiprocket Make Money Online Queries? Struggling To Get Traffic To Your Blog? Sign Up On (HBB) Forum Now!6 Profitable Ways to Grow Your eCommerce Business to Next Level With ShiprocketUpdated On 19/12/2018Author : Pradeep KumarTopic : eCommerceShort URL : https://hbb.me/2Btl9eL CONNECT WITH HBB ON SOCIAL MEDIA Follow @HellBoundBlogeCommerce businesses often struggle to grow with the challenging market competition and ever-increasing costs. Companies usually spend a significant chunk of time in processing physical products especially when they have to ship it to the customer. A lot of resources and time are spent on the tasks that could otherwise help in the growth of a business.Growing eCommerce business to the next level is much more than just taking orders. It is expanding the customer reach of your business, streamlining the order fulfillment process along with other crucial things such as making delivery a hassle-free affair.  But shipping products is one thing that is necessary for a bu siness that owns physical products. The question is, isnt there a better alternative to handle these tasks than accomplishing everything manually? With shipping automation tools like Shiprocket in the market, there is finally a lot of opportunities for business to focus on their growth and innovation of products. Let us discover, how companies like Shiprocket are helping organizations achieve their goals and soar high in their niche.Post Order Experience?Online commerce does not merely end with package delivery. One of the most critical aspects is the post order experience that can turn a seasonal shopper into a loyal customer. The lack of it can be considered as a missed opportunity in capitalizing on your seasonal shoppers. But even though, plenty of eCommerce logistics companies cater to the cost and timely delivery demands of businesses, very few of them focus on the post order experience.Having said that, it is now possible to create an experience for your customer, once you sh ip the order. On the one hand, it is profiting your business by reaching out to the buyers to get their feedbacks, reviews, experience along with offering more products that will complement the customer’s purchase. While on the other hand, the buyer feels valued and their shopping experience feels enriched.Optimize order fulfilmentThe entire process of Order fulfillment is full of challenges. Right from managing your inventory to scheduling a pick-up and more, order fulfillment is a full-time task. It gives rise to an urgent need of integrated solutions that will help in streamlining and supporting the eCommerce growth of businesses through order fulfillment from a single platform. With modern shipping automation platforms, you can find various tools to simplify your shipping along with saving time and money at the same instant. Now, businesses can integrate their selling channels such as Amazon, eBay, Shopify etc. under a single panel and decide to scale their operations as and w hen they like. Ultimately, it is giving rise to flexible and dynamic eCommerce growth.Lower shipping costs?The eCommerce industry is growing at an unprecedented rate. This growth is also providing a surge to the parcel delivery costs around the world. Therefore, delivery costs account for enormous expenses for a business. But for a small business to stay competitive in the market and bear the burden of these costs can be daunting. Thanks to automation enablement companies that are helping to reduce the costs involved in delivering packages for businesses. The diminishing prices are on account of multiple logistics partners that are eager to offer competitive rates. Alternatively, it is also helping sellers offer promotional free shipping to the buyer, with much fewer costs to bear. Lower shipping costs on the other hand also compliment business and increase the chances of a sale.READ7 Essential Tips For Building An E-commerce StoreMake returns easy?As many as parcels get delivered s uccessfully, so are a significant chunk of them returned to the merchant. eCommerce returns are growing exponentially, at a rate of 98.4% over the past four years. And there are hardly any chances of these figures reducing. The real question is how to prepare for these returns so that it doesn’t affect the growth of your business? Each return order accompanies a shipping cost. As most of the businesses incur it themselves to provide a hassle-free shipping experience to the customer, it ultimately accounts for large expenses. The remedy for this problem might not be absolute, but shipping software such as Shiprocket aim at reducing these return order costs for businesses so that shipping remains a hassle-free task at the seller as well as the buyer’s end. Logistics companies usually charge the same fees for return orders as they do for forwarding orders unless tied up with a handpicked shipping software.CORE?Most of the eCommerce businesses find it hard to conduct market research in finding the most betting shipping solution for their business. Some of these hire a full-time person to do the job, and others use some research mechanisms that end up taking plenty of time and resources. However, with the wave of automation sweeping off the eCommerce industry, there is a better and effective way to accomplish the task of finding a right courier.Technology’s latest Courier recommendation engine uses an advanced machine learning algorithm to find the best courier partner according to a businesses’ shipping needs. Furthermore, we are living in an age where customers no longer want to wait for days to receive their products. With CORE to their rescue, sellers can set their shipping priority as ‘fastest delivery’ and find the top logistics partners who can cater to their needs at relevant costs.Increased reach to customersReaching out to customers is one of the most imperative tasks for entrepreneurs all over the world. Primarily when you’re occupied with processing your orders, targeting newer areas, and buyer segments can be tough. Amidst all these atrocities, Shiprocket helps a business reach out to 26000+  PIN Codes in India and over 220 countries across the globe. There is also a lot to thank the growing online marketing, as businesses can find new customers and markets just a click away on the Internet. Statistics suggest that nearly 6 billion searches are performed on Google every day. Some people are precisely searching what you’re offering. By adopting smart digital marketing practices and shipping remedies such as Shiprocket, you can reach out to these customers no matter if they are shopping in India or anywhere in the world. As we step more and more into the future, the logistics industry will be seen moving towards adapting automated services for various operations. It will not just be a leap for the growth of business but also a smart option to operate with maximum efficiency. Finally, companies will be able to focus more on innovation and customer satisfaction. And the hassles in order fulfillment will exist, but that’s what companies like Shiprocket are here for.

Jane Austen s Clueless - 1280 Words

Amy Heckerling’s film ‘Clueless’ enhances our understanding of the transformation derived from Jane Austen’s ‘Emma’ and communicates the issues of rigid social status and confined attitudes to women despite contextual realignments. By adapting the genteel society of Highbury to the superficial microcosm of Beverley Hills, we gain an understanding of the restricted values placed on social status and the objectivity of women. Both Austen’s and Heckerling’s satirical reflections on Regency England and postmodern America respectively, showcases how studying the transformation process has enhanced our understanding of textual and contextual meaning. Through the amalgamation of Austen’s ‘Emma’ into a contemporary teen pic, ‘Clueless’, we see the texts as aesthetic replays of each other and gain an appreciation of the enduring ability to entrance future generations. Both Amy Heckerling and Jane Austen satirise their society to convey an understanding of the strict social hierarchy and how social status is based on the stratification of wealth. The opening of ‘Clueless’ is a pastiche of high angle shots and the diegetic music â€Å"Kids of America† which is directly correlated with the beginning of the novel â€Å"Emma Woodhouse, handsome, clever, rich.† Here, the cumulative listing allows Austen’s to reflect on the intrinsic understanding of the hierarchy that social status articulates. Austen’s authorial intrusion in â€Å"The intimacy between her and Emma must sink into a calmer sort ofShow MoreRelatedJane Austen s Clueless 1949 Words   |  8 PagesIn Emma, the character Jane Austen presents in the novel is the type of person who likes to meddle in other people’s lives. In the film Clueless, Cher is an impersonation of Emma’s character. She also manipulates the situation, meddles in p eople’s lives because she feels she can manage them better than they can. In this particular adaptation of Emma, Emma is portrayed through the character Cher. Cher is also a meddler in other people’s lives. This sets the film up for an interesting and developingRead MoreA Modern Context Within Jane Austen s Clueless 1737 Words   |  7 Pagessignificant stories and social themes into a new context. Amy Heckerling exemplifies this notion as she brings forth the social issues and concerns of Jane Austen’s ‘Emma’ into a modern context within her 20th century film, ‘Clueless’. Heckerling has transformed ‘Emma’ through her use of modern language, setting, targeted audience and props in ‘Clueless’ illustrating how Austen’s ideals and social themes are still relevant and affective to a contemporary audience. Heckerling investigates the dichotomyRead MoreJane Austen s Emma And Amy Heckerling s Clueless Essa y1574 Words   |  7 PagesThough written over two centuries apart, the protagonists in Jane Austen’s Emma and Amy Heckerling’s Clueless, are very much alike. They are strong female characters of a certain social standing, that are expected to abide by a particular set of rules and adhere to societal norms. Unlike most young women, Austen’s Emma and Heckerling’s Cher are able to disregard social expectations ¬ — like Emma’s idea of marriage, and Cher’s idea of sex — simply because they are privileged and socially stable enoughRead MoreJane Austen s Emma And Clueless Comparison1655 Words   |  7 PagesAlex Escribano Professor Klingensmith 4 April 2016 ENGL Emma and Clueless Comparison Jane Austen’s Emma can be categorized as a bildungsroman, better known as a coming-of-age tale, in which the reader follows the title character as she comes to terms with her position in the world during the Regency period. However, looking beyond the titular character, one can look at Emma as a satirical work regarding the restrictions and conventions of 19th century society. This satirical element later wentRead MoreIs Classic Novels Be Adapted Into Successful Modern Movies?1826 Words   |  8 PagesAmanda Lockhart Ms. Solomon English 1020-003 17 October 2016 Can Classic Novels be Adapted into Successful Modern Movies? Emma’s Clueless About Clueless I. My audience for my research paper is people attending a pop culture conference. The movie Clueless is based on ‘90’s pop culture, even though the movie is based on Jane Austen’s Emma which is over a century old. My audience will be people who are interested in learning more about whether or not classic books can be adapted into successful moviesRead MoreSummary Of Emma And Amy Heckerlings Clueless1369 Words   |  6 Pagesto Jane Austens  Emma  and Amy Heckerlings  Clueless. 1300-1500 words Texts and their appropriations presents the ways of thinking and the values existent within their societies. When comparing Jane Austen’s Regency novel Emma and Amy Heckerling’s adaptive feature Clueless, it is evident they offer diverse perspectives significant to understanding the composer’s contexts. In differentiation, Emma highlights the significance of matrimony, whereas this value is cast aside in Clueless. Clueless alsoRead MoreJane Austen s Novel Of The Novel Emma2107 Words   |  9 PagesIn this particular film adaptation of the novel Emma, the character Jane Austen presents in the novel is the type of person who likes to meddle in other people’s lives. In this particular adaptation of Emma, Emma is portrayed through the character Cher. Cher is also a meddler in other people’s lives. This sets the film up for an interesting and developing plot. Cher Horowitz illuminates Emma Woodhouse because they both exist in that precarious realm whe re lovable threatens to tip over into loathsomeRead MoreFilm Techniques, By And Amy Heckerling s Postmodern American Film, Clueless ( 1995 )2279 Words   |  10 Pagesentails the adaption of a text to a contemporary contextual environment, and by comparing both Jane Austen’s Regency Era novel, Emma (1815), and Amy Heckerling’s postmodern American film, Clueless (1995), it is evident that the film has been re-appropriated in such a way that Austen’s voice is still heard today, while simultaneously projecting Heckerling’s views on present-day society. While both Emma and Clueless fall under similar timeless themes, such as the social hierarchy, the social values of marriageRead MoreClueless a Transformation of Emma4584 Words   |  19 PagesHow does the composer of Clueless use film techniques to transform the social, historical and environmental context of Jane Austen’s Emma to the modern context of Clueless? Amy Heckerling’s Clueless involves a storyline, which closely follows the text of Jane Austen’s novel Emma. However, there are some key points of difference in the transformation that has taken place. This is due to the individual context of the nineteenth century prose text and that of the modern appropriated film text. TheRead MoreJane Austen s Novel Of The Tee Essay1406 Words   |  6 Pages Jane Austen (16 December 1775 – 18 July 1817) is a world famous English novelist, primarily known for her six major novels which interpret, critique and comment upon the British landed gentry at the end of the 18th century. Austen s plots often explore the dependence of women on marriage in the pursuit of favourable social standing and economic security. In particular, Austen’s novel Emma, published in 1815, displays these aspects of of traditional English life in that period, however the classic

High Rennaisance Art Essay - 599 Words

The High Renaissance was the culmination of the artistic revolution of the Early Renaissance, and one of the great explosions of creative genius in history.(1). During the Renaissance there were many drastic changes in the style of art. Giotto was a very influential painter, during the start of the Renaissance. In Giottos work he used three dimensional images; this was a drastic change from the classic art where depth was not used. His paintings were very realistic and life like, unlike the previous centuries art. Giottos work inspired artists by the likes of Leonardo de Vinci, and Michelangelo. Leonardo Da Vinci came to Rome in 1513, he was sixty-one.(2) Leonardo was a skilled artist, that painted many wonderful pictures that are known†¦show more content†¦It made Leonardo Da Vinci worry a little but he wasn’t too worried because he had a special way of painting that would make all his colors bright, which he thought Michelangelo would never be able to match.(5) After all this, Leonardo Da Vinci painted his painting but at the end, with his style, the painting was left sticky so he brought in a flame to heat the paint to dry it. While he was doing this all of the paint and work he had done melted and loosened, and all of the colors mixed. Again Michelangelo was the great one that painted the picture and Leonardo went into hiding. The â€Å"Mona Lisa† was discovered after all this. Another wonderful painting was the, â€Å"The Last Super.†(6) This picture was excellent because it had human personality, and it gave the picture its power and origi nality.(6) The faces had expressions on them, which made it realistic. It was a fresco painting on the wall of a monastery in Milan, and it showed Jesus breaking bread with his twelve apostles the night before his betrayal.(7). In the picture you can see the apostles on either side of Jesus leaning forward, throwing up their hands, pointing, falling back in dismay, and searching one another’s faces.(8). After

Persuasive Speech Is Abortion Immoral - 797 Words

Persuasive speech Is abortion immoral? In my opinion, abortion is not immoral. Whether a mother wants to get an abortion or not, is up to the individual. Everyone is entitled to the rights of their own body, therefore it is wrong to tell someone what they can and can’t do with it. Pregnancy has a huge effect on the mother’s body alone; it changes every aspect of her life forever. Having a child, especially if it is unplanned, could potentially disrupt her career, social life and many other important parts of everyday life. If the mother was not prepared or was incapable of raising a child, then that could be harmful to the baby’s upbringing. If the mother was a person who enjoyed taking drugs, drinking or smoking and wouldn’t show any signs of quitting even if they knew they were pregnant and chose to go through the pregnancy, then the baby could be born with serious health problems, or worse. The child could even grow up already addicted to drugs or cigarettes, which could make already existing problems worse or create new problems entirely. Having access to legal abortions, done by people who are trained specifically to do as such, reduces the risk of complications and injury. 98% of unsafe abortions are performed in developing countries and countries where abortion is illegal; this fact alone increases the mortality rate of mothers. The main opposing arguments against abortion were that â€Å"Life begins at conception†, â€Å"foetuses have a right to a future† and â€Å"foetusesShow MoreRelatedA Speech That Made History1553 Words   |  7 PagesEnglish 1102-56 04-19-2016 A Speech That Made History The 20th century was an era of change in the world. Wars changed the landscape and people, African Americans were beginning to gain some basic human rights, and women were very slowly starting to gain equality with men. Women were now able to get jobs, but they were still not fully in control of their own bodies. There was a lot of (was much) controversy over topics such as pre-marital sex, birth control, and abortion, and these controversies wereRead MoreThe Federal Funding Of Embryonic Stem Cell Research1554 Words   |  7 Pagesages have accepted the morality of abortion through either the fortieth day or the fourth month of pregnancy. It is believed that the soul is â€Å"breathed in† to the human embryo on the 40th day after fertilization and this is when life becomes sacred. Buddhism and Hinduism: Buddhism prohibits harm to any sentient beings, which presents possible restrictions on embryo and animal research. Also, every action that treats human beings as non-humans is considered immoral. For Buddhists, however, not all areasRead MoreMetz Film Language a Semiotics of the Cinema PDF100902 Words   |  316 Pages The most glaring example of his innovative translation is the word significate now usually translated by signified (signifià © in French)—which is used throughout the text. Langue and parole have increasingly been translated by language and speech, although this is not an ideal solution. Dà ©couper, translated by Taylor in a number of ways (break up, break down analysis, etc.), would more easily be translated by segmenting when used in the linguistic sense, and by dà ©coupage when used toRead MoreLogical Reasoning189930 Words   |  760 Pageshave guns. d. If I blow your head off, then your hands were up. e. I will blow your head off.58 12. Rewrite the conclusion of this argument as a declarative sentence. What do you mean We should let a pregnant woman decide whether she has an abortion? If you let them decide, then you are letting people commit murder. You cant let them do that, can vou? Multiple Arguments 1. What is the most significant implicit premise used in the first sub-argument of this argument chain? Shes gotRead MoreDeveloping Management Skills404131 Words   |  1617 Pagesbut cool or aloof. c. Ignore the person and try to avoid him or her. DEVELOPING SELF-AWARENESS CHAPTER 1 47 7. When I am in the company of two people who have diametrically opposing points of view about an issue (for example, politics, abortion, war) and are arguing about it, I . . . a. Find something upon which they can both agree and emphasize it. b. Encourage the verbal battle. c. Suggest that they stop arguing and calm down. 8. When I am playing a sport and the game comes down to myRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesCommunication 341 †¢ Nonverbal Communication 341 Organizational Communication 342 Formal Small-Group Networks 343 †¢ The Grapevine 343 †¢ Electronic Communications 345 †¢ Managing Information 349 Choice of Communication Channel 350 xiv CONTENTS Persuasive Communications 351 Automatic and Controlled Processing 351 †¢ Interest Level 352 †¢ Prior Knowledge 352 †¢ Personality 352 †¢ Message Characteristics 352 Barriers to Effective Communication 353 Filtering 353 †¢ Selective Perception 353 †¢ Information

Auditing - Assurance & Services ACC707 Individual Assignment

Question: Discuss about the Auditing Assurance ? Answer: Introduction In the United States, Lehman Brothers were regarded as the fourth biggest investment-banking firm until 2008 when it became bankrupt. Prior to the year 2008, Lehman Brothers provided international financial services to its customers but after becoming bankrupt, it was forced to file for Chapter 11 bankruptcy. The reason behind such bankruptcy and failure of Lehman Brothers can be attributed to the non-assessment of risks by the management and negligence on the part of auditors to warn the management about such happening and its outcomes that would arise due to the managements fault. Besides, various data relating to this situation were hidden from the financial statements by the auditors, which could have assisted the company in preventing disintegration (Zhang et. al, 2007). Therefore, this concludes the fact that effective regulations and strategies are vital in the present scenario as it can play a key role in leading towards an enhanced operation. The major data that was hidden by the auditors from the financial statements are that Lehman Brothers started relying more on debts in order to invest all the proceeds in the mortgage market. This was because there a period of great prosperity betwixt the year 2001 and 2008, and the company assumed such period very profitable in nature. However, the sub-prime mortgage businesses related to housing finances had already become disastrous. Another vital vulnerability on the part of Lehman Brothers was in private financing, real estates, and leveraged lending from their own resources (Bhasin, 2008). In relation to this, the firm had already expended billions in risky portfolios and in order to expand such huge amounts, it had borrowed from various financiers, thereby generating a situation wherein the consequences came out to be immensely disastrous. Instruments used The riskiest step undertaken by Lehman Brothers was the utilization of Repo 105 transaction in an inappropriate way so that the image of the firms balance sheet can be made attractive in the eyes of the public and other financial institutions, thereby creating an effective opportunity to procure more borrowings from the institutions. Furthermore, the firm kept its investment securities as collateral and utilized the procured resources to pay off its other obligations. In order to show the collaterals as it is on the firms balance sheet, the auditors assisted in hiding the major details (Fazal, 2013). Furthermore, the transaction was depicted as the sale of inventory of securities, and eventually, such securities were minimized by Repo transactions. In addition, the borrowings or loans procured by the firm in opposition to such securities were not depicted in the balance sheet, as the firm made ways to treat such loans as Sale proceeds of investment securities. Nevertheless, the firm took all such steps in order to shed light on its liquid assets and less vulnerable liabilities. Lehman Brothers also took steps to mortgage its long-term assets and investment securities for short-term borrowings in the form of commercial papers and repo transactions. Sooner, the firm was borrowing on a daily basis until the year 2008 when it became vulnerable to various kinds of risks due to such borrowings. Besides, providing entrance to debt obligations in the financial statements plays a key role in exaggerating the rate of interests, thereby generating a major risk over time (Parker et.al, 2011). Moreover, the financial institutions also stopped accepting long-term securities as collateral in opposition to short-term loans and therefore, Lehman Brothers became incapable of satisfying its debt obligations. On a whole, all these transactions played a key role in the disintegration of Lehman Brothers but the scenario was made disastrous because of concealment of relevant material information from the firms financial statements. If the auditors (Ernst and Young LLP) had perfor med their jobs in an effective way, then such disintegration might have been safeguarded or delayed to some extent. ASA 707- Communication of relevant audit matters in the Independent Auditors Report This auditing standard came into effect on or after December 15, 2016, in order to enhance the financial reporting standards. Moreover, the main goal of incorporating this standard into financial reporting is to evaluate the relevant audit matters and thereafter, communicating the same with an unbiased judgment on such matter to the management of the audit firm. Besides, communication of such relevant audit matter to the management can play a key role in enhancing the transparency of the audited financial statements that can, in turn, assist the user to observe the matters that can influence their decision-making as a whole (Guan et. al, 2008). Nevertheless, in relation to Lehman Brothers, if such auditing standard was implemented and followed, then the auditors could not have concealed such material information from the financial statements, thereby enhancing the users capability in interpreting the financials. Such key audit matters necessitate relevant and prior attention of an au ditor while auditing the financial statements of a company (Wiggins et. al, 2014). Therefore, in order to evaluate the significance of such matter, the auditors must seek matters that pursue a bigger risk of material misstatement and the effects of such matters on the financial statements. Auditing issues that resulted in the collapse of Lehman Brothers The following issues shed light on the auditing issues on the part of Lehman Brothers. If ASA 707 was there at that time, the collapse of the firm could have been avoided or delayed. Therefore, the role of auditors in hiding the material facts from the financial statements resulted in a grave scenario, thereby creating a downfall situation for the firm. Non-disclosure of inappropriate treatment of the Repo transactions in the auditors report and Notes to financial statements The audit firm and Lehman Brothers itself made attempts to not shed light on the influence of Repo 105 transactions on the firms balance sheet because it would not be attractive in the eyes of financers and other investors, as they would consider the firm to be too vulnerable for investment. Therefore, the auditors must have played a role in disclosing all the effects of the transaction together with the wrong treatment of such transaction that was done by Lehman Brothers (Roach, 2010). Efficient approval by auditors to manipulate the Balance Sheet Lehman Brothers had initiated an internal policy of Reverse Repo and Repo 105 transaction, together with their improper treatment by depicting them as sale and repurchase of investments in the balance sheet. Moreover, this policy was framed after getting a prior approval from the auditors (Gilbert et. al, 2005). Thus, it was the duty of the auditors to restrict Lehman Brothers from conducting such mistakes. In addition, they must have warned them about the outcomes that would follow because of such steps. Besides, Lehman also started Repo 108 transactions in the later periods wherein it utilized equities in the place of fixed income securities as collateral. Moreover, the auditors also approved the same that was a grave mistake on their part (Wiggins et. al, 2014). Inappropriate classification of raised funds and utilization of the same through Repo transactions by adopting FAS 140 In relation to the Repo transactions initiated by Lehman Brothers, it treated its short-term financial transactions as sales in the financial statements. In addition, the offered securities as collateral were not shown on the balance sheet of the firm, and the liabilities was minimized in order to shed light on the fact that the firm had paid off its liabilities by selling its securities. Besides, this was done just to portray a wrong image of the firm (Lapsley, 2012). Nevertheless, the actual treatment of Repo transactions was to depict the offered securities in the balance sheet and nothing was to be depicted that such securities were given as collateral to the third parties in opposition to the revenues procured from them (Elder et. al, 2010). Besides, such procured loans from third parties were to be depicted in the balance sheet until they were paid off. On a whole, as the transaction was treated as sales through the means of FAS 140, the loans procured from third parties was no t depicted anywhere and the sold securities were minimized from the asset side of the balance sheet of the firm. Besides, Lehman conducted all such deeds in lieu of their auditors affirmation because the FAS 140 did not offer anything about an independent disclosure obligation (Wiggins et. al, 2014). Therefore, Lehman and its auditors took leverage of the same. Failure to disclose misstatement of leverage ratios The leverage ratio of Lehman Brothers had deteriorated in the year 2008 in comparison to the year 2007. However, such deterioration was not permanent and it was falsely generated through the use of Repo 105 transactions. Lehman repaid the debts of such repo transactions after the termination of fiscal quarters so that the securities would again be highlighted in the firms balance sheet. Nevertheless, this would have influenced the firms leverage ratios on a significant level and it was necessary to depict the same in the financial statements of the firm by the auditors (Elder et. al, 2010). Failure to disclose non-approval of true opinion of sale in the United States In order to treat the Repo 105 transactions under sales through the means of FAS 140, Lehman Brothers were under a non-delegable obligation to procure a true sales opinion that could play a key role in certifying that the transactions are in lieu of the legal requirements. Such true sales opinion was not attained by the firm in the United States. Sooner, the firm made collaborations with the UK finances in order to enter into Repo transactions wherein true sales opinion was procured with a prior condition that the investment securities must not only be depicted in the UK but also must only be traded within the country itself (Pilbeam, 2009). Based on such opinion, Lehman Brothers entered into several transactions and through which they had collateralized securities of fixed-income amounting of huge amounts of dollars. Besides, Lehman also started transfers of billions of dollars of fixed income generating securities of America, and that too without the prior permission from the UK fi nancers (Black, 2010). In relation to the above situation, the auditors had full knowledge of the same but they failed to disclose it in the financial statements. Approval of financial statements that hidden such Repo 105 transactions It was the duty of Lehman Brothers to buy back the billion dollar securities being transferred to the third parties. However, they did not disclose the same in their financial statements. Besides, all these kinds of transactions were depicted as mere balance sheet fluctuations in their management reports. In addition, the responsibility to repurchase such securities at a minimal rate was shown as derivatives on the balance sheet (Manoharan, 2011). Besides, these derivatives were concealed in a huge number of derivatives that were highlighted in the footnotes section in the financials (Hoi et. al, 2009). In relation to this case, all the affairs of Lehman Brothers were approved by the auditors that shed light onto their concealment of facts. Hence, the previously mentioned issues clearly depict the deficiency on the part of the auditors of Lehman Brothers. Moreover, if there were an ASA 707 standard, the auditors might not have stepped back from their obligation in following an ethical audit process. Besides, this could have safeguarded Lehman Brothers from being collapsed and the investors as well from infinite losses. Recommendation It is the duty of auditors to follow an ethical procedure while conducting an audit process. Furthermore, in the case of misstatements or errors, the auditors must make steps to initiate corrective actions and report to the management regarding the same. Besides, adherence to auditing standards is a compulsion while conducting an audit process. Further, such auditors are not bloodhounds, and instead, they are watchdogs who must be capable in interpreting the affairs of the company in an effective manner. This is the reason why auditors cannot be responsible for losses to third parties who materially relied on the financial statements that were examined by the auditors. Unlike the case of Lehman Brothers, auditors must not make way for incorrect reporting on the deeds done by the management. On a whole, the downfall of Lehman Brothers summarizes the fact that there was a major loophole betwixt the statutory rules and their real implementation. This also sheds light on the loopholes in the statutory mechanisms and therefore, necessitates effective and strict auditing standards. Conclusion The incident of Lehman Brother is an eye opener to every organization as its projects the needs of corporate governance and strong ethical standards. Further, the organizations must follow the principles of corporate governance and ensure the ethical standard is being followed as it will lay a strong foundation. This will ward off any financial collapse. It is imperative for the company to adopt the accounting policies that best meets the requirement and helps in steering the company. Moreover, a strong accounting policy helps to face the situation with ease and hence recommended that companies must ensure a strong accounting policy. References Bhasin, M. L 2008, Corporate Governance and Role of the Forensic Accountant, The Chartered Secretary Journal, vol. 38, no. 10, pp. 1361-1368. Black, W. K 2010, Epidemics of Control Fraud lead to Recurrent, Intensifying Bubbles and Crises, Working paper, University of Missouri-Kansas City. Cappelleto, G. 2010, Challenges Facing Accounting Education in Australia, AFAANZ, Elder, J. R, Beasley S. M. Arens A. 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