The Role of Iron in Attenuating Tooth Deterioration Coursework

Hands on work Report in Physical Geography Significance of hands on work in Physical Geography The way toward watching and gathering information about individuals, societies, topographic highlights and common habitats is considered as the field work. Field work is directed not just in the wild of our regular environmental factors yet in addition in the semi-controlled conditions of a lab or study hall. By and large, field work adds to assist scientists with collecting information about the individuals, species and dynamic spots encompassing them. It is the hands on work which empowers the understudies just as the analysts to inspect how the logical hypotheses communicate with reality. The significance of hands on work is huge in both the social and normal sciences. Sociologies manages financial matters or history and chiefly center around individuals, culture, and society while common sciences, for example, science or science, center around physical qualities of nature just as indigenous habitats. In this way, in physical topography hands on work is a standard technique which offers new understandings of physical wonders that can be gotten most plainly. Along these lines hands on work ends up being an exceptionally excited intends to acquire new understandings when joined with legitimate devices and methods related with other wide-extending mapping instruments in the geographic data science (GIS science) lab like land spread or land shape information just as advanced rise models got from satellite symbolism. Field work in Sundarban Sundarban is situated along the expense of Bay of Bengal in the southern piece of Bangladesh covering a territory of 272,510 hectares of which 139,500 hectors are in Bangladesh and the staying 133,010 hectares structure the Indian part. The Sundarbans (Bangladesh part) was assigned as a world legacy locales in 1997 by the UNESCO. The universes biggest mangrove Sundarbans comprise of three untamed life asylums (Sundarbans West, East and South) which are lying on disjunctive deltaic islands near the limit with India in the west of the principle outpouring of the Ganges, Brahmaputra and Meghna waterways. An unpredictable system of flowing conduits, mud pads and little islands of salt open minded mangrove backwoods converged these asylums. During elevated tides the territory is overwhelmed with salty water that blend in with freshwater from inland waterways. Alluvial stores here are topographically later and profound. The scene of Sundarban is dynamic in nature which is continually being changed because of the consolidated impact of the rainstorm downpours, delta development, flooding and flowing impact. Sundarban. the biggest mangrove woodland on the planet is a great case of a rich biodiversity and continuous environmental procedures. Also, Sundarban is distinguished on account of its broad scope of greenery, for example, Sundari (Heritiera fomes), Gewa (Excoecaria agallocha), Goran (Ceriops decandra), Hetal (Phoenix paludosa), Kholshi (Aegiceras corniculatum), Passur (Xylocarpus granatum), Hargoja (Acanthus ilicifolius), Keora (Sonneratia apetala), Kakra (Bruguiera gymnorrhiza), Kerpa (Lumnitzera racemosa), Nolkhagra (Phragmites australis) and so on however the woodland vegetation in the western Sundarbans isn't as differing as in the east in view of the bounty of saline conditions. In addition, the sunderbans of Bangladsh underpins biggest assorted variety of fauna including the well known Royal Bengal tiger, various types of fowls, various reptiles, and other imperiled species, for example, the estuarine crocodile and afterward Indian python. That is the reason Sundarban is a po sition of incredible enthusiasm for the specialists to lead field work. Spots of enthusiasm for Sundarban during the hands on work: Katka Katka is arranged at around 100 km from Mongla about 150km from Khulna city. It is considered as one of the most eminent spots in Sundarban, where one will see Spotted Deers and Royal Bengal Tiger. This delightful spot anyway was seriously harmed during the tornado SIDR. A lovely ocean sea shore is situated on the west of this point and this spot is all the more wild contrasting with Hiron point. Significant Attractions: Spotted Deer groups Jamtala watchtower to see natural life Relaxing Crocodiles Tiger spotting The Katka sea shore Proposed fieldworks: Soil test assortment from Kotka by exhausting. Residue assortment through â€Å"sediment trapper† close Kotka Assortment of water test. Dublar Char Dublar scorch is found 25 km southwest of Katka and 35 km southeast of Nilkamal (Hironpoint). This is basically known as the fisherman’s island. Significant Attractions: Various types of fish and crab Raash mela on November Neighborhood fish handling techniques Interesting geological highlights Proposed fieldworks: Colleting soil tests by exhausting and utilizing stone monument, Deciding the spot stature focuses, wind speed and flowing data, Information assortment of vegetation and biodiversity around there, Gathering water tests, Studying on the issues Prospects identified with fish drying segment. Karamjal Karamjal is arranged in the northeastern piece of Shundarban close to the Mongla port. It is 107 km away from Khulna city and is a critical eco-cliché spot. Significant Attractions: Relaxing Crocodiles reproducing ranch Monkeys Different agent plants of Shundarban Otter and Spotted Deer Proposed fieldworks: Colleting soil tests Soil tests , Gathering residue from the stream bed water test assortment Exercises during the hands on work The excursion for Shundarban began in the first part of the day of ninth November 2013 at 8.30 am. The hands on work began by gathering â€Å"soil sample† through â€Å"boring† assortment of â€Å"sediments† by â€Å"sediment trapper† and water test assortment close kotka in tenth November, 2013 and finished it by visiting Karamjal place of interest and gathering of silt from that point in thirteenth November, 2013. The everyday depiction of exercises during the hands on work is given beneath:- Day-1 (10.11.13) Visited the Jamtala watchtower at Katka to see astounding natural life Visited the delightful Katka sea shore Gathered dregs by â€Å"sediment trapper† Gathered water test. Day-2 (11.11.13) Considered the dirt profile of Dublar Char (east side) to recognize the Sedimentary Sequence dependent on Litho-stratigraphic Survey. Water test gathered by Hydrological review. Estimated the biodiversity and recognized by vegetation overview. Recognized and decided the spot tallness focuses by leveling review. Estimated the breeze speed wave by GEOTIMED bunch review. Watched and gathered data of human affordable exercises concentrating on the individuals identified with the dry fish industry of Dublar Char by FGED bunch Questionnaire review. Gathered waterway bed silt by â€Å"sediment trapper† Day-3 (12.11.13) Visited the West side of Dubler scorch. Gathered data of human prudent exercises concentrating on the individuals identified with the dry fish industry of Dublar Char by FGED bunch Questionnaire study. Orchestrated a Cultural program a Feast. Day-4 (13.11.13) Visited Karamjal. Gathered soil test from Karamjal. Orchestrated a conventional Viva test by fair educators. Significant Challenges Hands on work in Sundarban end up being a very troublesome undertaking from numerous points of view. Some significant difficulties that we made sense of during the hands on work can be expressed as following: Difficulties during the investigation of soil profiles and lithological Survey: . The example got somewhat upset while setting up the profile as the dirt was somewhat friable. Loss of soil while tidying up profile Nearness and leakage of water in the examination site.( From close by water body) The dirt example gathered by the check sampler test got somewhat upset. Human instigated issues and specialized mistake while gathering soil test. Difficulties during the investigation of Wave Wind estimation and hydrological review: Confronting troubles during the plotting of the GEOTIMED gadget. Human instigated inconveniences and specialized mistake during wind speed estimation. Extraordinary time utilization during the overview . Inadequate assortment of information. Difficulties during the investigation of Biodiversity Vegetation review : Danger of assault by tigers. Network development was upset by Dense estate and discouraged the work. It was tedious procedure to find every matrix. Distinguishing proof of species was very troublesome.

5 Latest Trends in Housekeeping

5 Latest Trends in Housekeeping Article on 5 most recent patterns in the house keeping division enveloping; arranging associated with fruitful housekeeping activities; visitor supplies and courtesies; visitor desires and fundamentals. Section 1 INTRODUCTION The division of housekeeping is that part of a lodging which fundamentally manages the general upkeep of the inn and the rooms and whatever other administrations that are incorporated there in the inn Each lodging offers the fundamental offices of clothing, cleaning and numerous other such administrations to cause the visitor to feel great by likewise offering particular administrations to them Lodgings nowadays offer the tenant numerous selections of eateries which can offer a variety of cooking styles or places like cafés. The lodgings are where a great many people come to loosen up and get away from the weights of day by day life. Where they come to escape from the remaining task at hand of house errands, contingent upon the entirely solid housekeeping staff. The housekeeping staff not just tidies up and cleans your room they likewise restock the utility pack and the smaller than usual bar, and furthermore make your bed. They likewise keep the encompassing region clean and have an extraordinary eye for detail. The house keeping office is answerable for keeping up the atmosphere of the room alongside that of the lodging, they don't guarantee anything is strange and everything is conveniently put for the visitor, and new cloth is accessible when required and whatever else that the visitor may require it is dealt with by the housekeeping office. Section 2 Presentation 2.1 The Best western universal inn was established during the 1900s by MK Guertin, a Californian hotelier. By the completion of the 2013 financial year, the Best Western has 2.163 inns in North America. The Best Western has more than nineteen worldwide accomplice workplaces and property-direct associations with six additional locales. About the pattern 2.2 Best Western began the pattern of cleaning subsequent to partner alongside unrest and methodology firm, IDEO, whose review perceived a lacking of client confirmation with respect to lodging disinfection, in the little scope inn advertise. Notwithstanding this more research was done by the BOOZ and Company that discovered that the significance of a purified and appropriately kept up lodging has without a doubt become the main need to visitors more significant than some other assistance gave by the inn. Before totally actualizing the program a trial was finished. The patterns began by Best Western are: Ultra violet purification wands †the wands are from unadulterated light which are utilized to purify the â€Å"high contact points† such with landlines, tickers, washroom installations, and tables and different apparatuses. Bright assessment dark lights †these dark lights are utilized by the official servant for looking at the region cleaned, and to guarantee that no natural particles and other little things that can't be seen by unaided eye. Shielding different things from dust †numerous things, for example, pads and towels are completely wrapped up flawlessly subsequent to being cleaned to guarantee the visitors that their things are cleaned uncommonly for them. Remote cleaners †these gadgets are restrictive and proficient. These remote controls are structured with the goal that they disinfect and clean for every visitor Before the beginning of the program in twenty twelve Best Western likewise started a test for the cleaning apparatuses and found a thirteen percent expansion in the guest’s generally speaking experience alongside a twelve percent development in disinfection of the room and a twelve point four percent development in â€Å"intent to recommend† Alongside starting the purifying project, Best Western is likewise investigating a â€Å"cooperative service† bundle for housekeeping to more readily help its visitors and their uncommon needs. The exploration done by Best Western show that their visitors during some time consider housekeeping to be inconvenience in the span of their remain. Seeing this Best Western is building a â€Å"cooperative service† method with the goal that the visitors can pick the time they need their room cleaned and the kind of administration they would like. Part 3 Pattern 2: GREEN PROGRAM OF THE RENAISSANCE VANCOUVER HOTEL HABOURSIDE 3.1 Introduction In Canada the green key eco rating program is a scoring characterization made to recognize lodgings that are devoted to safeguarding their condition just as expanding their benefits. Sharing lodgings are then granted with a green key rating established on the activities followed by the inn to diminish working expenses and eco-accommodating impacts through decreased handiness utilization, worker preparing, and flexibly chain the executives. A lodging that proposes a large group of eco-accommodating choices would truly endeavor to diminish its eco-impression. Marriot universal is devoted to following the accepted procedures and green activities to support and shield the environmental factors for a long time to come. The Renaissance Vancouver inn Harbourside has earned the eco-accommodating 4 green key rating. The Vancouver hotel’s representatives initially during the 90s framed a concerned assembling when they shaped the renaissance Environmental Committee. In the first place their point was to fuse an increasingly successful reusing program. As of now, the lodging has ecological projects for: squander decrease and reusing; vitality decrease and proficiency; water preservation; practical buying; and air quality. Squander Decrease and Reutilizing The hotel’s squander decline and reutilizing plan of work is the premise of a full - range manageability activity, and incorporates the reusing of cardboard, paper, aluminum, glass, plastic, toner cartridges, and refundable refreshment holders. Vitality Reduction and Efficiency The effective utilization of power and lighting, warming and ventilation, and office gear says a lot to maintainable activities. The midtown Vancouver lodging supplanted all radiant lights all through the property. Outside lights were changed to bring down wattage glaring light and primary assistance zones were outfitted with inhabitance sensors. Water Conservation The property has likewise altogether diminished water utilization by introducing low-stream showerheads, executing a material and towel reuse program and a hole recognition and fix program. Additionally, dishwashers are run just when totally full, the water utilized in ice machines is re-flowed, and infrared sensors work in the urinals of staff and open washrooms. Air Quality-The staff advances carpooling and the utilization of open travel for driving to work, and urges visitors to utilize open travel and offer cabs at whatever point down to earth. Different projects include: †¢ Using HEPA air channels †¢ Implementing no-sitting strategy for conveyance trucks in stacking sound †¢Using programmed carbon monoxide indicators Feasible Purchasing-The Renaissance Vancouver Hotel Harbourside’s great housekeeping rehearses and suitably eco-accommodating hardware extraordinarily increment maintainability and decrease contamination on the property. The lodging works intimately with providers to guarantee that each measure is taken in regards to the buying of provisions. These projects include: †¢ Buying privately developed food and wine items †useful to the nearby economy and supporting in the decrease of transportation costs, thus assisting with improving air quality †¢ Purchasing non-risky cleaning items †¢ Using â€Å"just in time† buying practices to forestall pointless waste †¢ Using fabric napkins and decorative spreads in eatery †¢ Using recyclable/reusable bundling materials for food items Section 4 Pattern 3 EARTH PROGRAM IMPLEMENTED IN TAJ HOTELS 4.1 Introduction The organization EarthCheck, a worldwide ecofriendly affirmation organization, has banded together with the TAJ bunch for actualizing EARTH (natural mindfulness and recharging) program. The organization offers testaments to the travel industry dependent on the standards for biological development by the heads of state at the United Nations Rio Earth Summit during the 90s. The EarthCheck is the main worldwide ecofriendly accreditation program for the travel industry with supporters in excess of fifty nations. EarthCheck is overseen by EC3 worldwide. Execution by Taj 4.2 While trying to restore its vision and difficult work to increment reasonable the travel industry and join ecofriendly the executives in every corporate zone. EarthCheck furnishes the EARTH conspire with self-ruling and complete evidence of their eco-accommodating responsibility through the perception and improvement reports EarthCheck will deliver to the lodging as a major aspect of its affirmation. Presently six Taj inns have â€Å"green† lodgings where the cooling is now set to an obliging temperature at twenty four degrees centigrade, up from the standard eighteen degrees sparing just about 30% of vitality which is spent at the lower temperatures. At that point when you show up in the room and addition your key card in the space the TV turns on and discloses to you increasingly about the green room which is a piece of plan EARTH at the Taj inns. The smaller than normal bar is subbed with a lunch room finishing the requirement for cooling and its effluents delivered. In the room the bed and shower material are changed each other day, dividing the utilization of cleanser. For Taj inward circle individuals they get fifteen percent extra Taj internal hover focuses on their stay at the green rooms. Green rooms are accessible at six Taj inns now the Taj royal residence lodging N Delhi, Taj lands’ end Mumbai, Taj Bengal †Kolkata, 51 Buckingham Gate †London, T aj Connemara †Chennai and the Gateway inn †Bangalore.

Collecting Is Dangerous

Collecting Is Dangerous Collecting material possessions is not unlike hoarding. Take it from two former hoardersâ€"ahem, collectorsâ€"of stuff. The word collector  just sounds nicer. No matter how hard we try to hide behind euphemisms and other semantic trickery, though, the truth will always find us.  Dont believe us? Look it up. The Oxford American Writers Thesaurus lists the following synonyms under the first definition of collection: HOARD, pile, heap, stockpile. Its strange: there are myriad TV shows, websites, and clubs all dedicated to collecting thingsâ€"not creating things, but collecting them. We don’t believe there’s anything inherently wrong with owning material possessions, but we do wonder why so many of us collect  things: why do we give our belongings so much meaning? The things we collect become elements of us: our collections become part of our identities. But what happens when we take away our collectionsâ€"are we not the same beautiful people? Actually, when we jettison our superfluous possessions, we discover we’re already perfectâ€"beautiful through and through. Subscribe to The Minimalists via email.

Richard Nordquist - ThoughtCo

The Red Hunts And The Cold War Essay - 1679 Words

Over the course of this investigation I will look into the ‘Red Hunts’, the communist paranoia and at times unwarranted persecution that occurred in American and other Western allied countries during the Cold War, from the early 1950’s to the late 1960’s. I will investigate the way in which the escalation of the Cold War led to communist paranoia in Western countries and how this ‘Red Scare’ was spread through propaganda and magnified by the intense fear of military and nuclear conflict during the Cold War. The red hunts must be viewed in context - as a symptom of communist paranoia that influenced most of the western world during the Cold War. I will then examine the many ways in which the red hunts can be illustrated - movements such as McCarthyism, blacklisting, the House Un-American Activities Committee, the trial of the ‘Hollywood Ten’ and the communist witch hunts which occurred as a symptom of this communist paranoia in Amer ica. I will look at the effects of these events on groups and individuals in American society, and finally the carry on effect of this communist paranoia into New Zealand and the way in which this influenced our society, as well as the lasting impact this has on our society now. The communist paranoia that occurred in America during the period of 1947-1957 has come to be known as the ‘Second Red Scare’. This was a political and social movement of fear which led to communist witch hunts known as the ‘Red Hunts’, that categorise the period. TheShow MoreRelatedCold War in The Hunt for Red October Essay609 Words   |  3 Pages The Hunt for Red October(1990) A. Summary REd October is a hypothetical movie about a soviet defector named Marko Ramius. It was based on a Tom Clacy novel. Ramius was a Lithuanian submarine commander for the soviets. The red october is an expiramental nuclear typhoon submarien equipped win an expiramental propulsion device that is almost undetectable by sonar, and when detected it sounds like an anomoly.Red October follows agent Jack Ryan as he trys to prove that Marko Ramius is in fact defectingRead MoreThe Campaign Of Joseph Mccarthy1373 Words   |  6 Pages1950, fewer than fifty thousand Americans out of a total one hundred fifty million were members of the communist party. This was the information Senator Joseph McCarthy used to receive permission to proceed in exploitive communist hunts. McCarthy was dishonest in these hunts, leading to damage far beyond repair to the United States and its citizens. Joseph McCarthy mislead the United States by instilling unnecessary fear in the United States citizens, creating unnec essary tension between the UnitedRead MoreThe Battle Of The Cold War1221 Words   |  5 Pagesa nation to change. Fresh off of the economic and political victory that was World War II for the United States, The Soviet Union sent a challenge to the U.S that set up one of the biggest, and potentially apocalyptic stand-offs in history. The Cold War, the great stand off between the Americans and the Soviets lasted from 1947 to about 1991 according to Major Problems in American History Since 1945. This Cold War would change the culture in the United States forever, stamping it’s air of alertnessRead MoreThe Cold War Essay1029 Words   |  5 Pages When one hears the common phrase, â€Å"The only good commie is a dead one,† the Cold War comes to mind. This war, cold because of no direct violence towards each country, was a major contribution to future wartime diplomacy. The clever Americans used many tactics to create a â€Å"cold† war that would benefit them in every aspect. The fear of communism consuming smaller countries exaggerated the possibility that America’s economy could be jeopardized. Politicians also helped guarantee anti-communistRead MoreThe Importance Of The Salem Witch Trials And The Cold War1454 Words   |  6 Pageswitch-hunts has been questioned; to answer this question, we must ask ourselves how these hunts have kept us safe. In The Crucible, Arthur Miller describes the â€Å"perverse manifestations of panic† in Salem, MA, as Puritans accuse their neighbors of practicing witchcraft (Miller 5). Miller sarcastically reveals the true motives of Salem’s judicial system and accusers, creating an allegory between the Salem witch trials and the Cold War â€Å"red scare†. Although Miller mocks the idea of witch-hunts, are theyRead MoreCommunism And Communism In Arthur Millers The Crucible711 Words   |  3 Pagesderived from the renowned philosopher Karl Marx. He believes that the government sho uld divide the land equally, and pay people according to their abilities and needs (â€Å"Communism†). As the Cold War intensified in the 1950s, the hysteria of the perceived threat posed by communist became known as The Red Scare (â€Å"Red†). Similar to, in 1953, Arthur Miller an American playwright, scripted the play titled â€Å"The Crucible†. The McCarthy hearings of the 1950s inspired the notable play. Consequently, afterRead MoreAdaptations : The Cold War1494 Words   |  6 PagesThe Cold War John Keenan Adaptations Mrs. Andrade 26 April 2015 Keenan 1 John Keenan Mrs. Andrade 26 April 2015 Adaptations The Cold War The post-war relationship between the United States of America and the Soviet Union became known as the Cold War. â€Å"The two nations that emerged with the strongest militaries when World War II ended spent the next 45 years waging multi-layered competitions, first in Europe, then Asia, Africa and Latin America† (Brinkley). The major events of theRead MoreEssay On The Red Scare Allegory For The Crucible878 Words   |  4 PagesRed scare allegory for the crucible The salem witch hunts and the Red Scare caused big problems and death in the U.S. In 1950 everyone was scared that communism would spread to the united states and McCarthy wanted to get rid of all communist in the united states but instead accused innocent citizens. In salem 1692 multiple girls were out in the woods dancing and were thought to be possessed and working with the devil. Girls accused many citizens in salem claiming they were witches and causingRead MoreEssay on Joseph McCarthy and McCarthyism741 Words   |  3 PagesThe Second Red Scare was a period of heightened fears of the Soviet Union and the political ideology of Communism. The paranoia and hysteria inherent to this period led to discrimination of Communists. Joseph McCarthy was a main player in this Red Scare, which was sometimes called the â€Å"Witch-Hunts in Washington.† He was a Wisconsin senator who made claims against those whom he suspected of being Communists or Communist sympathizers. Joseph McCarthy was born in a small town in Wisconsin on NovemberRead MoreThe Debate Of Nuclear Weapons1328 Words   |  6 PagesB state they knew about mutually assured destruction. Interpretation A is from a historian who considers the reasons for the US attitude to nuclear weapons. The interpretation by Hobsbawm shows that due to the Americanism ideology, the anti –Red witch hunts and the victory of the communists in China the USA found its self aggressively dealing with the issue. Therefore both sides were committed to an arms race due to fear. Therefore Hobsbawm is stating that America was using nuclear weapons not as

Charging Sales Tax on Internet Purchases Free Essays

Charging Sales Tax on Internet Purchases Internet purchases should not have sales tax because internet shopping is supposed to be convenient for the consumer. After doing some research online I came to an article called the Incidental Economist. After reading I too had to agree that your average home eBay seller and other individual small business whose profit is less than 10,000 dollars a year should not have to do the states job of pursuing a sales tax. We will write a custom essay sample on Charging Sales Tax on Internet Purchases or any similar topic only for you Order Now Was not the sales tax already paid when the Reseller first bought the product? I feel it should be his or her own profit if they are selling things that once belonged to them or in order for the seller to acquire the product in the first place it had to be bought. I feel that this is another way for the state to capitalize on a double taxing loophole. On the other hand, there is a down-side to this. With technology evolving, more consumers are turning to the internet for the ease of shopping, bill paying, and other amenities. Imposing a sales tax could improve the economy of a state by using the money from the tax to mend roads, fund schools, and implement programs in the community. The state should be responsible for making sure that sales tax is enforced not the small business seller. The state should have some program that monitors transactions on the web to enforce such a law that would make paying sales tax hard to avoid. I also feel that this sales tax should be imposed on large retailers only. Your average homeowner who wants to get rid of a few things by selling them online should not be responsible for charging sales tax. To me this is very similar to charging sales tax at a yard sale; it just is not going to happen. Works Cited Stim, Richard. Sales Tax on the Internet – Free Legal Information – Nolo. 2010. 2010 http://www. nolo. com/legal-encyclopedia/article-29919. html. The Incidental Economist. The â€Å"Amazon Law†: Sales Tax on Internet Purchases. October 2009. October 2010 http://theincidentaleconomist. com/wordpress/the-amazon-law-sales-tax-on-internet-purchases/. How to cite Charging Sales Tax on Internet Purchases, Papers

Independence Audit and Audit Engagements

Question: Discuss about the Independence Audit and Audit Engagements. Answer: Introduction Audit and ethics are closely related to each other. It is very important for an auditor to maintain the professional ethics and skepticism. People rely upon the financial statements audited by auditors and they make all their investment decision based on those statements. Thus, it becomes very important that the auditor should be independent while giving views on the financial statements of the clients. Only then, the views given by auditor would be beneficial for the general public, as it will not be affected by any hidden interest to purposely manipulate the financial statements. Here, we will deal will certain situations faced by Fellowes and Associates that imposes threat on its independency (Wahab, Zain Rahman, 2015). Audit Engagement Audit Engagement deals with the audit of financial report for a financial year or for a half year, according to the guidelines of the Corporations Act, 2001; and audit of financial report for any other purpose (Blay et al., 2014). An auditor should accept the audit engagement only after agreeing to the basis under which audit is required to be executed. The terms of audit engagement must be clear between the management or those charged with governance (TCWG) and and the auditor (AAUSB Pronouncements, 2016). Auditors Independence The independency of auditor is an essential aspect for an audit engagement as it is meant for the public interest. The auditors independence comprises of the following (CAANZ. Kemp, 2016): Conceptual Frameworks for the Auditors The auditors should adopt the conceptual framework methodology to ensure the independency (AAUSB Pronouncements, 2016). Identify the various threats to the independence of auditors. Analyze the magnitude of all the identified threats. Apply the safety measure to eradicate the risk or lower it within acceptable limits. Significant Threats for the Auditors One of the most significant threats for auditors is having any self-interest in the audit client. The self-interest is created due to having some financial interest in the audit client. In case of Fellowes and Associates, two conditions are highlighted. One of the member (accountant) who intends to be the part of 2014 audit team own share in HCHG, which is the holding company of TCCL. The interest of accountant is immaterial to him. Fellowes and Associates valued the intellectual property of HCHG, which includes intangible assets valuing $30 million in the Consolidated Balance sheet. The value of intangible assets is material for HCHG. These two conditions focus mainly on: holding the financial interest in the audit client (TCCL) directly or indirectly, and whether such interest is materialistic. The threats that are imposed by these two conditions are discussed below: The financial interest arises when the member of audit team or his immediate family or a firm has a direct control or indirect materialistic control (DeFond Zhang, 2014). Here the main points to be considered are that the effect should be direct or if it is indirect, it should be material. However, in case of first situation where the accountant has owned shares of HCHG, it will not have any threat on the firm because the accountant owns the share of holding company thus it is an indirect interest. As given, the effect is not materialistic. Therefore, the overall impact of this situation cannot be risky for Fellowes and Associates. Further, as per Section 290.112 of APES 110 (2008), if the member has interest in the entity in which even the audit client has interest, such an interest will be significant only if it is materialistic. Providing the valuation services to audit client will give arise to threat of self-review. The threat depends on the materiality of effect of such valuation, the reliability of data on which such valuation is based, interference of the client in such valuation and the extent of disclosure regarding it in the financial statement. In this case, the audit firm has performed the valuation service in HCHG, which has significant material effect in the consolidated balance sheet. Thus, it will have a threat on the firms independency while performing the audit of TCCL. Actions to Prevent Potential Threats The last part of the conceptual framework is to take steps that will eliminate the potential threats. As discussed above there are two main threats that could arise (Tam, Zwar Markham, 2013): threat of self-interest and threat of self-review. The actions to prevent the risks are listed below: Self-interest threat: Though there is very less probability of this risk as the interest in not material, however, if the other members still feel that there is possibility of the risk the following step can be taken: Reduce the amount of investment in the shares by an amount that the treat ceases to exist or decreases to acceptable level Eliminate the member having such interest from the audit team. Self-review threat: following steps can be taken to reduce the threat: Including a member in team of audit did not take part of the valuation of intangible assets. Arrangements should be made in such a way that person involving in the valuation service does not take part in the audit engagement. By following these steps, the potential threats could be reduced to acceptable level. Conclusion This report brings into light various potential threats that are faced by Fellowes and Associates and elaborates the steps taken to overcome them or eliminate them up to acceptable level. The independency of auditor is the most crucial phenomenon and it cannot be compromised ("New auditors, but same risk", 2016). It is essential for every auditor to follow the conceptual framework as discussed in the report above before taking up any audit engagement. The auditor will be liable for violating the professional ethics if it is discovered that the auditor is dependent. Thus, Fellows and Associates must follow the conceptual framework even in future to reduce such risk of potential threats. References AUASB - Pronouncements. (2016). Auasb.gov.au. Retrieved 26 December 2016, from https://www.auasb.gov.au/Pronouncements.aspx Blay, A. D., Notbohm, M., Schelleman, C., Valencia, A. (2014). Audit quality effects of an individual audit engagement partner signature mandate.International Journal of Auditing,18(3), 172-192. CAANZ., Kemp, S. (2016). Auditing, assurance and ethics handbook 2016 Australia (1st ed.). Milton, Qld: Wiley. Compiled, A. P. E. S. 110 Code of Ethics for Professional Accountants. (2008, February).Accounting Professional and Ethical Standards Board. DeFond, M., Zhang, J. (2014). A review of archival auditing research.Journal of Accounting and Economics,58(2), 275-326. New auditors, but same risk. (2016). tribunedigital-chicagotribune. Retrieved 26 December 2016, from https://articles.chicagotribune.com/2002-07-14/business/0207140033_1_audit-committees-auditor-independence-new-auditors Tam, C. W. M., Zwar, N., Markham, R. (2013). Australian general practitioner perceptions of the detection and screening of at-risk drinking, and the role of the AUDIT-C: a qualitative study.BMC family practice,14(1), 1. Wahab, E. A. A., Zain, M. M., Rahman, R. A. (2015). Political connections: a threat to auditor independence?.Journal of Accounting in Emerging Economies,5(2), 222.