Some Animals Can Adapt or Mutate for Survival

An adaptation is a physical or behavioral characteristic that has developed to allow an organism to better survive in its environment. Adaptations are the result of evolution  and may occur when a gene mutates or changes by accident. That mutation causes the organism to better survive and reproduce, and it passes on that trait to its offspring. It can take many generations to develop an adaptation. Examples of Physical Adaptations One physical adaptation used in the intertidal zone is a crabs hard shell, which protects it from predators, drying out, and being crushed by waves. One example of behavioral adaptation in the oceans is the use of loud, low-frequency calls by fin whales to communicate with other whales over great distances. Other physical adaptations that have been structurally modified may include webbed feet, sharp  claws and large beaks. Other changes made to a part of the body could be wings/flying, feathers, fur, or scales. Ways Behavioral Changes Occur Behavioral adaptations include an animals actions, which typically are in response to an external stimulus. Several of these may include what an animal is capable of eating, how they move, or the way they protect themselves. Take squirrels as an example of a behavioral adaptation. Squirrels, woodchucks, and chipmunks are able to hibernate for up to 12 months, often consuming plenty of food in preparation for winter. In this scenario, these small animals have found a way to evolve in a season to protect themselves from harsh weather conditions, preserving food, and their environment. Interesting Animal Adaptations The maned wolf (pictured above) is part of the canid family but is only a distant relative. The theory says their legs evolved to survive the tall grasslands of South America.The gerenuk can stand taller above the rest of the antelope species, which offers them a special feeding opportunity. There are over ninety-one species of antelope, creating plenty of competition amongst them.The tufted deer from China has fangs hanging from their mouths that are typically used in mating fights between males. Most deer do not possess this unique adaptation. A True Advantage The ability for mammals to adapt throughout the planet is part of why we have so many diverse animals existing today in our lands, seas, and skies.  Animals can protect themselves from predators and adapt to new environments through adaptations and mutations, unlike human beings. For example, animals that are camouflaged often have colorations or patterns that can assist them in blending in with their surroundings. This will benefit them in the long run, quite literally, when it comes to predators. Mutations may also take place through a change in DNA. What a living mammal is born with may change how it grows and what it can do over time.  Through these possibilities can animals have a larger opportunity to survive their dangerous environments and continue the circle of life by having offspring. This is the process known as natural selection.

Classification of Computers - 1029 Words

Classifications of Computers According to the U.S. Census Forty-four million households, or 42 percent, had at least one member who used the Internet at home in 2000 (Home Computers 2). Today, no doubt, even more family members in the United States use computers. Most people are aware of the desktop computers which can be found in the home and in the workplace. What are the different types of computers and what are their purposes? Computers can be classified into three different categories of home computers, portable computers, and business computers including workstations and super computers. First, what is a computer? While the term computer can apply to virtually any device that has a microprocessor in it, most people think of†¦show more content†¦The fact that it is a portable computer designed to use anywhere makes the laptop a favorite of many people. The next classification of computers is called the office computers such as workstations or supercomputers. What is the difference between a workst ation and desktop computers? A desktop computer that has a more powerful processor, additional memory and enhanced capabilities for performing a special group of task, such as 3D Graphics or game development (What are the Different p. 6). Another computer under this classification is the server or networks. A computer that has been optimized to provide services to other computers over a network. Servers usually have powerful processors, lots of memory and large hard drives (What are the Differences p. 7). Networks combine several computers in an office or building space. Also, under the classification of business computer is the supercomputer. This type of computer is more expensive than any of the others with it often costing millions of dollars. Although some supercomputers are single computer systems, most are comprised of multiple high performance computers working in parallel as a single system (What are the differences 10). Supercomputers usually are used to predict weather, handle bank accounts, or insurance details. Three classifications of computers are home computers, portable computers, and business computers. The desktop computer is usually found in homes or small offices. Portable computersShow MoreRelatedClassification of Computer Users1170 Words   |  5 PagesJanuary 9th, 2012 Classification of Computer Users The sound of the keyboard typing away and the clicking of the mouse throughout the night has become a normal occurrence in  every  American household.  Staying up until two or three in the morning browsing the web has become a characteristic of many computer users today.  Since the personal computer has been invented life, work, and pleasure have changed drastically.  With the creation of the internet, the possibilities with computers are all but endlessRead MoreClassification Essay: Computer Users1146 Words   |  5 PagesWe all have at least one person in our life that is crazy about computers†¦ the sound of the keyboard typing away throughout all hours of the night. With the advanced technology society has brought us, it is a normal occurrence in your typical household. 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Working with Children Child-Centered Practice Free Essays

string(192) " most pregnant mothers usually start prenatal care before day seventeen and 56 days after their pregnancy, when the foetus is vulnerable to external effects that can result to birth defects \." The family institution is an important entity in the society that has implication on the future of children and the nation at large. In order to realize the importance of family institution, the parents and their parenting role should be placed at the centre of success strategy. This realization explains why there is an intense national interest in parenting and the associated societal forces influencing parenting such as child care support organizations and inter-professional bodies that enhances an enabling environment to foster children development. We will write a custom essay sample on Working with Children: Child-Centered Practice or any similar topic only for you Order Now Essential bodies that frequently interact with the parents and their children in their upbringing are: the family, friends and neighbours, professionals, voluntary workers or self-help groups such as Playgroups, and formal organisations for children such as Nurseries, Schools, After-School Clubs, children’s homes, hospitals. Developmental Scholars have established that child’s growth and development is shaped by the environment in terms of total interaction between parenting process and societal forces. The critical role played by societal complex forces and institutions that influences parents and early child rearing practices can not be underestimated but can be evaluated to enhance its effectiveness in developing a healthy and all round future generation. Having a child centered practice means providing care for the children from preconception, prenatal and breastfeeding. Therefore, improving a child care network system invokes addressing issues such as breastfeeding, parent’s time with their children, social and economic challenges of parenting and support services for parents in early child rearing process. In this regard, this paper shall analyse and discuss how to improve children’s lives and provide a plan that reflects inter-professional, collaborative approaches to meeting their needs. In order to achieve paper’s objective, an overview of prenatal and preconception, and breastfeeding child care current practices and their necessary remedies shall be suggested. Introduction Parenting is a challenging topic to scholars and as a result it has received much attention in the recent past owing top its importance to the society’s sustainability. This much received attention received is due to knowledge expansion in fields of behavioral, developmental psychology and neurosciences which have emphasised the importance of child’s early years in children’s long term growth and development in areas of behavior, health and long term learning. In this regard, various scholars and institutions have looked at the issue in detail from various perspectives that are determined by factors that influence process of bring up of children by parent-substitutes or parents . Attkisson (1992) report that the nation realizes many benefits by investing in the children’s early intervention programs welfare. However, the issue of children welfare in relation to their development ought to be understood on a wider concept in terms of societal expression of the families and children. Unfortunately, the public polls clearly indicate that 82% of the adults believe that it is difficult to undergo childhood phase than it used to be in the past decades . While on the parental roles and responsibilities borne by parents, statistics show that most parents face hard times that they need help to successfully raise their children. It is evident that both the family and public sectors have heavily invested in the development of children. An estimated $16,030 is allocated to a child annually that translates to about 14. 47 percent of the GDP . This is just a tip of ice burg in resources allocation because it does not include indirect cost such valuation of the time parents spend caring for their children together with the direct out-of-pocket costs like housing, health care and food . On average, the expenditure ration allocation of child care varies greatly between the private and the public sector with respect to earnings distribution . The major section being supported by the government is that of children education and health care . However, before the children enroll in the elementary schools the responsibility of child care and development is carried by the parents. In the past decades, the child development documentation highlights that the early years of a child have an important bearing on the entire human life. Therefore, to improve child care systems requires a clear understanding of the parental behaviours and the contextual factors that affects the parenting at these early years. In this line of thought, this paper shall look at preconception and prenatal care, and breastfeeding as part of having a healthy children parenting. Preconception and Prenatal Care Most early childhood interventions usually target the children from birth up to five years. In contrary, the child’s bright future should start before birth. tates that prenatal and preconception child care are critical as they play key role in preventing: the risk of low birth weight, birth defects and prematurity problems which in normal circumstances are major attributes that lead to high cases of childhood disabilities and infant mortality . For instance, developmental psychologists report that pregnant women who access adequate prenatal care are likely to give birth to right weight infants as opposed to their counterparts that received inadequate prenatal care who report infants with less weight of about 5. 5 pounds . In addition to that, prenatal and preconception care prop up reduction in risk taking behaviours, provide for parental support and education and healthy behaviours. Moreover, Halfon N et al. (2002) reports that effective and adequate preconception and prenatal child care have a positive impact that extends up to adulthood. Therefore, it is important to be included in the preconception and prenatal child care in construction of the childhood care services. The national child care guideline highlight and emphasizes that the preconception and prenatal practices should be considered as integral part of the parenting and parent care incentives. This because the prenatal care involves a process that identify conditions that can hamper successful child bearing or pregnancy like birth defects but there is an intervention that can ameliorated them before a routine preconception care . Prenatal care can be relied on as a good strategy to prevent most recorded birth defects because most pregnant mothers usually start prenatal care before day seventeen and 56 days after their pregnancy, when the foetus is vulnerable to external effects that can result to birth defects . You read "Working with Children: Child-Centered Practice" in category "Papers" However, the extent of utilization of the preconception and prenatal care by pregnant mothers has been put to question as many pregnant women exposes foetus to risk during and after pregnancy. Evidently, the study of pregnant women between the age of 18 to 45 by (Gilian 1997) showed that 1in 7 women was underweight, 1 in 4 was an overweight, 1 in 5 was a smoker, 1 in 8 engaged in risky sexual behaviours that lead to contaminating STIs or HIV/AIDS infections, 1 in 15 was alcoholic, and 2 in 5 breastfed their infants after being discharged from hospital. Extend of exposure risk among pregnant women exhibits disparities across the population’s social, class and race. The age group disparities in birth rates show that the teenage birth rate is high in Hispanic with 64 births for 1,000, Africans had 48, and white ladies had 14. On the other hand the rate of infant mortality has relatively declined from 7. 9 per 1,000 from 1997 to 5. 9 in 2004 with most cases reported from low income and middle income families. Additionally, low weight births increased significantly by 6 percent with record of very low birth weight infants at 11percent of an equivalent of less than 3. pounds . However, the African born infants in all circumstances were likely to be twice as heavy as white infants. Available Interventions There are a number of programs that pregnant woman can access in order to actualize prenatal and preconception care for the children. These services include: private insurance for reproductive age women, Medicaid and the Comprehen sive Prenatal Services Program (CPSP) that provides for low income women, Access to Infants and Mothers (AIM) provide low cost insurance cover to middle income women and their infants. Additionally, Maternal and Child Health (MCH) Block Grants that funds maternity and prenatal care, Adolescent Family Life Program (AFLP) aims at educating teenage parents to minimize their chances of conception while increasing their chances of graduation, Migrant and Community Health centers serves and supplements food for low income mothers and their infants reducing infants deaths by 40 percent . Gaps The research reveals that there are still many gaps alongside barriers within the child care networking system. However, understanding the gaps and barriers is necessary to fill these gaps and lower the barriers in order to foster and promote quality early childhood development. Some of the fundamental gaps in child care are: First, lack of the defined framework for administration, funding and service delivery of prenatal and preconception child care for low income pregnant mothers. Second, the insufficient instructional design for parental education that lacks home and car safety, cognitive development in children, new born immunization needs, infant-parent bonding techniques and normal infant behaviours and needs. Third, there is insufficient or costly smoking cessation education which is unaffordable to low income parents that does not meet their needs . And lastly, there is no sufficient efforts geared towards taming domestic violence against pregnant women as statistics reveal that 4 to 8 percent of pregnant parents are physically abused annually causing deformity, diseases and damage to the foetus . Barriers The barriers that are evident to the prenatal and preconception hinders service utilization and as a result the target populations can not benefit it fully . Some of the barriers includes: low valuation of the prenatal and preconception intervention programs by the service providers and expectant mothers. This attitude is believed to be caused by lack of knowledge for expectant mothers and unaware of program benefits by the services providers. The diversity nature of the population need cultural and linguistic competency to dispense child care services of which the nation lacks. Lastly, there is a barrier in terms of service coordination for prenatal care providers and the closely associated programs. Improving prenatal and preconception care. Based on the gaps and barriers, it gives an opportunity to search for possible measures to improve prenatal and preconception child care. It is appoint of worth to note that, it is difficult to do everything for everyone; but if a few priority areas are identified and addressed, then a small input can yield a tangible returns in early child growth and development. The priority areas which need to be improved on include: promotion of outreach incentives in order to encourage pregnant women which have shown positive impact in the past in terms improved access to child care and birth outcomes. Enhancement of service capacity is requiring so that it can serve any increasing number of pregnant women when they show up after outreach campaigns, promotions and awareness. There is need to invest heavily in parenting education by designing and sustaining parenting classes for parents expecting or those with infants with partnership with local agencies and professional bodies. Smoking and alcohol abuse cessation efforts especially to Africans and teens to minimize that risk of exposing foetus to this external hazard . The government and other stake holders should work hard to design policies that aim at arresting domestic violence against pregnant women by use of group counseling, abused women care and prosecution of criminals. Psychological support is needed at each level through development of the family resource centre to provide the population with psychological support and skills for parents in regard to flexible work schedules against responsibilities, child care and paternity leaves for male spouses to support infant growth and development . Enhancement of the services coordination and integration of the system between the early childhood health systems and the reproductive health by: supporting the local effort to enhance capacity, facilitate service coordination and experiment more on prenatal and preconception care to gain better insight . Moreover, there should be adequate funds allocation for research and evaluation of the program in order to feedback to further improve the services. There is need however, to promote cultural competency in services delivery. Lastly, the programs for prenatal and preconception intervention shall be helpful to the pregnant women if there is an additional investment to the program . However, to reframe the prenatal and preconception phases of child care special attention should be given to aspects such prenatal services as being point of entry for other services, service platform such as administrative platform, partnership between obstetrician and pediatrician and the service providers training and sustainability is key. Breastfeeding After prenatal and preconception care as the child is born, the immediate step is the breastfeeding. Gilian, (1997) notes that breastfeeding is not only an important aspect in the sense that it denotes how organized the family is, but also determines the infants initial nutrition and the feeding . Breastfeeding is perceived today as an old age essential behavior for survival purposes of species, its utilization has declined sharply in present century due to cow’s milk formula availability. As a consequence, breastfeeding have not remain to be an automatic behaviour to be exhibited by lactating mother for the child’s survival, but a choice that depends on the family, health system factor and social factors. It should be noted that many families today are reaching a decision to breastfeed the infant though not easy to arrive at as it involves a complex adaptations and decision. Despite the ups and down of arriving at the decision to breastfeed, there are many long term benefits accrued to breast feeding. In fact, the infants that are breastfed usually experiences less chronic and infectious illnesses and shape optimal child growth and development. Therefore, as medical and social practitioners this is an opportunity to adopt, support and sustain this vital health promoting behavior by addressing barriers such as workplace, social and economic factors that hamper breastfeeding . The challenge that is evident as far as breastfeeding is concerned is the sustainability of breastfeeding after the period of six moths after discharge from the hospital; thus many infants fail to get full benefits resulting from breastfeeding. The challenge of breastfeeding has emerged in early 1940s due to introduction of â€Å"formula† or artificial baby milk replacing mother’s milk. As a result, breastfeeding is no longer valued as universal health source for infant’s nutrition. As a consequence of declined breastfeeding culture, three barriers emerge. These barriers are: Lactation management is no longer a serious priority, few nurses and physicians were trained for care and support of breastfeeding and breastfeeding was not recognized as primary choice for infants feeding. Therefore, the decline resulted to elimination of knowledge base and model for pregnant women to use in supporting or teaching breastfeeding. Evidently, these barriers have to be handled at any cost due to the tangible benefits of breastfeeding. Some of the Developmental and Health benefits of breastfeeding are: mother’s milk is a source of complete nutrition for infant’s hydration and optimal growth during the first six months of life. Breastfeeding reduces infectious illnesses such as botulism, meningitis, otitis media and bacteremia . Additionally, there are reduced chances of chronic illnesses that can affect the infant Crohn’s infection, food allergies, SIDS and bottle tooth decay. Provides the needed 30 percent of calories between 1 and 2 years of growth and development ; Infant improves his or her Intelligent Quotient and performance of the developmental assessments and lastly breast milk reduces infant risk of retinopathy of prematurity. The mother through breastfeeding her infant benefits by keeping off chronic diseases such as ovarian cancer, hip fractures and premenopausal breast cancer. Secondly, the lactating mother can quickly recover from childbirth, high self esteem, minimal risk for parental depression, can rapidly return to pregnancy weight and reduces her risks for hemorrhage. Economically, breastfeeding proves to less expensive and reduces health care expenses because there are healthy children’s. Improving breastfeeding Breastfeeding is an important undertaking vital for human race survival. However, communication issues emerges to be one of the most urgently needed to be addressed as breastfeeding is no longer seen on our local or international media such as radio, internet, TVs, magazines, news papers, journals and posters. The media shall play a key role in changing the public attitude towards this important health support activity for infants . Secondly, there is need to invest in lactation management support and services in child care centers and educate parents sufficiently. And thirdly there is need to Integrate and Coordinate Services, Programs, and Funding in breastfeeding to realize a positive impact. This will help to build and develop a strong child-community centered, comprehensive and integrated child care breastfeeding system that can support almost all families. Conclusion In conclusion, the paper ahs discussed elaborately how to improve child care by looking at the preconception and prenatal. Thereafter, the paper has looked at the immediate phase of breastfeeding which need to be addressed if the nation has to keep the infants healthy and fit as future generation. However, the parenting part remains of impact in terms parent-infant interaction. The research shows that the relationship or interaction between the parents and the infant has positive cognitive, social and emotional development effects. In fostering this, the parents should be guided and counseled in relation to making of conscious choice geared towards caring for children over that for job, mothers to have husband support and that of other family allies, work organization, connecting to other social or agencies providers and need for balancing family obligations with that of job are essentials that facilitate successful parenting at advanced infant years of the child. How to cite Working with Children: Child-Centered Practice, Papers

Auditing American Accounting Association - Myassignmenthelp.Com

Question: Discuss About The Auditing American Accounting Association? Answer: Introducation Examination: Founded on analysis of the present business case, it can be hereby mentioned that all the activities connected to receivables are assumed by executive accountable for handling receivables account. For example, notes drawing in favour of different purchasers and returning of medical devices after proper citation of reasons among many others. Therefore, high risk can be associated to this account (Eilifsen et al., 2013). Risk associated to audit: Risk is associated to the accounts receivable as receivable might get misappropriated by officials of the corporation. Again, lesser amount of receivable also might get registered (Fung, 2014). Steps for decreasing audit risk: Diverse activities related to trade receivables can be delegated among different members for lessening risk of audit. Accounts of Investment: Accounts: Investments can be changed into cash in 3 months to 12 months period (Eilifsen et al., 2013) Examination: Investments subject to diverse system of accounting is said to be at a medium risk level (Fung, 2014). Risk associated to audit: Basically, assessment of inherent risk can be related to investment undertaken without taking into consideration different types of risks (Fung, 2014). Steps for decreasing audit risk: Returns acquired on diverse investments can be appraised at recurrently. Property Accounts: Accounts connected to assets such as properties are essentially associated to fixed assets/resources and depreciation associated to fixed assets (Fung, 2014). Examination: Inaccurate registration of different property resources along with imprecise presentation of depreciation can cause high risk. Risk associated to audit: Assessors might fail to distinguish between assets utilized for a period over and excess of 180 days and for a period lesser than 180 days in a particular year in cases when assets are not properly recorded. Steps for decreasing audit risk: particular ledger for resources, assessment of firms purchases as well as sales of assets (property) can be assessed on a regular basis (Bik et al., 2017) Intangible Assets Accounts: Specific accounts particularly intangible accounts include goodwill, patents as well as copyrights (Bik et al., 2017) Examination: Intangible assets have the need to be assessed accurately in order to evaluate their actual value and way it is recognized. Risk associated to audit: As there is essentially no physical existence of intangible assets, the process of ascertainment of the fair value intangible assets can be very intricate (Bik et al., 2017). Steps for decreasing audit risk: Fair value of this asset need to be ascertained by expert professionals. Essentially, gaining control over the process of ascertainment of fair value of these kinds of resources helps in lessening the overall risk. Research as well as development (RD) of firm: Accounts: Since research and development activities of the corporation GPSA was not very much blooming, therefore it can be said that expenditure on the same can be capitalized only when development was attained Examination: It is very difficult to distinguish between successful and unsuccessful research actions. As expenditure for specific research and development of the firm is very high, inaccurate recognition can direct the way towards highly risk situation. Risk associated to audit: There lies inherent risk in expenditure on research plus development can be associated to cataloguing of research as well as development activities as successful or else unsuccessful (Carey et al., 2013). Steps for decreasing audit risk: Particular ledger linked to expends can be appraised properly. In addition to this, thorough research of the market need to be undertaken prior to process of introduction of products. Examination of important financial ratio for analysis of risk of the firm Thorough assessment of pecuniary assertions of the firm divulges the fact that the return earned on equity has a downward sloping trend. In essence this ratio has declined fro 22.7% registered in FY 2015 to roughly 7.19% in the FY 2017. This essentially denotes reduced capacity of the firm to generate earnings from specific investments along with profitability risks arising from investments of shareholders equity (Eilifsen et al., 2013). Return Earned on Assets: Appraisal of return earned from assets of the business concern is witnessed to have a declining trend. This ratio has particularly declined from nearly 15.5% in FY 2015 to around 4.86% in FY 2017. This necessarily divulges the fact that the capacity of the business entity to generate positive profit from the employment of firms resources is dropping steadily (Fung, 2014). Net Margin of profit: Detailed evaluation of net margin of profit of the business entity reveals a downward sloping trend. This ratio is recorded to be 15.52% in the FY 2015 that again declined to 4.86% in FY 2017. Fundamentally, this replicates the fact that the earnings registered before both tax and specific interest along with the capacity of the firm generate profit out of the available resources is declining. Hence, the firm might probably encounter profitability risk (Fung, 2014). Time Earned Interest Time earned interest for the firm is recoded to be 3.51 in the FY 2015, while this increased to around 4.10 in the FY 2017. Therefore, there is said to be risk associated to saving since the business entity do not have the capability to save sufficient amount that is required for generation of interest earnings (Hardy, 2014). Even if the current ratio calculated for the firm reflects an rising slope, this specific ratio is registered to be 1.80 in the FY 2016. Fundamentally, this replicates the fact that there exist risks in not utilizing working capital of the firm effectually by the firms management (Hardy, 2014). Debt Equity Ratio Evaluation: A high debt equity ratio talks about the high leverage of the firm. basically, this replicates that the business entity has acquired greater amounts of funds through debt financing as compared to equity financing (Hardy, 2014). Payments of bonuses by the firms management can be appraised by the shareholders of the corporate. However, if there remains any variance between budget developed for the firm prepared every month, specific individual who is in charge can be questioned and asked to explain the main reason behind the variance (Hay, 2015). Maintaining password protected access: Application program was suitably shielded with passwords that restricted easy access. Trade Receivable: Receivables are necessarily fused with debtor powers during month end Aging Evaluation: Analysis of aging for specific receivables acquired from trade are usually presented using devices such as computers (Hay et al., 2016). The invoices of sales can be properly processed into the specific system. This action is necessarily undertaken by the finance controllers of the firm. Receivables for period above than 890 days are segmented and executive responsible for handling this is asked to answer for this payment delay. -Doubtful debt: at the time of developing follow up strategy for doubtful debtors if the balance surpasses the given limit, then the shipment of additional goods to specific client is essentially held back (Hayes et al., 2014). Despite password protection system is implemented, the access to specific programs linked to IT functions, admittance to database of the firm is not properly shielded by password. This in turn can lead to the risk of unlawful admission (Houghton Campbell, 2013). Basically shipment of product such as tiles to clientele directs towards generation of manual/physical notes. Fundamentally, this leads to different intentional or else intended errors connected to delivery. Diverse business activities related to trade receivables can be undertaken by the executive of the business concern. For example, returns acquired from different customers on particular medical devices, credit notes particularly drawn for customers can be appropriately analysed by executives accountable for managing receivable (Knechel Salterio, 2016)..l can be regarded as a process of evaluation of effectiveness of processes of firms internal control. The tests of control can be classified in the following manner: New business transaction: Under this particular system, a new transaction can be started to examine the method of internal control (Jia, 2016). Investigation: Under this specific arrangement, the related documents are analysed to examine the entire system of internal control Examination: Under this particular arrangement, the related documents can be examined using certain things that include stamps, signatures and many others for evaluating control (Louwers et al., 2015). Thorough Observation: Observation policy under this specific system helps in detailed examination of diverse procedures of business together with linked system of internal control Effectual Methods of control: Paying off bonus: Observation scheme of control test can be carried out for this case (Moroney et al., 2014) Password strengthening- Inspection approach of control test can be carried out for this case Grant of discount- Re-performance policy of control can be carried out for this case Receivables acquired- Re-performance policy of control test can be carried out for this case Aging scrutiny- Both the strategies namely observation as well as inspection policy of control test can be carried out for this case Doubtful debt- particularly, Re-performance scheme of control check can be carried out for this case (Reporting et al., 2017). Sales of the firm: The business entity under consideration disburses bonuses to diverse management executives founded on the sales figure. However, there are probabilities of misleading enhancement in sales. The business entity offers physical delivery notes for particularly its tile sales that are vulnerable to different errors, mistakes, scam else wise material misstatement (Sookhak et al., 2017). Sales journal for the firm are essentially prepared as well as presented on periodically, nonetheless, there are probabilities of misplacement of manual papers Trade Receivables The executive of the firm who is particularly liable for receivables is also answerable for actions that consequently might show the way to planned else wise unintentional deeds of scam, faults otherwise material misstatement. Trade Receivables are also combined with bank proceeds at the ending of all month that is rather good time for resolution of major stuff such as, receivables (Stewart Shamdasani, 2014). References Bik, O., Hooghiemstra, R., Bishop, C. C., DeZoort, F. T., Hermanson, D. R., OfficersJudgments, F., ... Glover, S. M. (2017). 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