The Hunters: Phantom Chapter 34

We didn't debilitate it, not enough!† Meredith yelled to her companions over Jealousy's yells. The apparition, in the event that anything, seemed more grounded as it crossed the carport in one incredible jump and underhanded Meredith over the face. Meredith felt a singing agony, saw a brilliant glimmer of light, and felt herself pummel against the wal . Stunned, she stumbled back onto her feet. The apparition was coming toward her once more. All the more gradually this time, with a grin of expectation. The spell must accomplish something at that point, Meredith thought sluggishly, or it wouldn't give it a second thought in the event that I completed my part or not. Meredith grasped her battling fight. She wasn't going down effectively, not on the off chance that she could forestall it. Alaric had cal ed her a hero. Superheroes continued battling, in any event, when the situation was anything but favorable for them. She cut out violently, expertly, with the finish of the battling fight. Al those long periods of training paid off, in light of the fact that the apparition didn't appear to anticipate the blow, and as opposed to the fight going innocuously through fog, Meredith got the ghost in its strong structure, simply over the rose in its chest. The edge toward the end opened a profound injury in the ghost's chest, and when Meredith pul ed it back for a subsequent blow, gooey green liquid trickled from the finish of her weapon. As she swung once more, Meredith's karma ran out. The apparition connected toward her, its hand moving so quick that Meredith didn't see it until the ghost was holding the opposite finish of the fight. Sharp as the fight might have been, toxic as the covering of al those bits of silver and wood and iron were, the ghost held it gently and effectively, and pulled. Meredith went slipping over the carport floor toward the ghost, quick and powerless, and the apparition connected apathetically with its other hand to get her, a jeer of hatred and outrage on its shiny face. Goodness, Meredith's inside voice, dislike this. It can't end this way. Not long before it contacted Meredith, however, the ghost's face changed, unexpectedly blooming into an appearance of disarray. It let go of the fight, and Meredith yanked herself back and got her parity, wobbling irately, heaving for breath. The ghost gazed past her, Meredith overlooked, in any event for the occasion. The apparition's smooth teeth were exposed, and there was a demeanor of awful fierceness on its greentinted face. As Meredith watched, the muscles in its icysolid arms appeared to strain, at that point disintegrate to whirls of armshaped fog, at that point set once more, stil in a similar tense stil ness. She can't move, Meredith figured it out. She went to look behind her. Mrs. Blossoms stood straight and tal , her bursting blue eyes fixed on the ghost. She held out her hands before her, her face set in solid, decided lines. A few strands of her silver hair had gotten away from her bun, hanging out in al headings as though got by friction based electricity. Mrs. Blossoms' lips moved soundlessly, and, as the apparition stressed to move, Mrs. Blossoms stressed, as well, looking as though she was battling to help something cripplingly overwhelming. Their eyes, cool expectation blue and glacierclear green, were secured together quiet fight. Mrs. Blossoms' eyes were consistent, yet her arms were shaking viciously, and Elena didn't have the foggiest idea how much longer the more established lady would have the option to hold tight and monitor the ghost. Not long, she suspected. The fight with the kitsune had removed a great deal from Mrs. Blossoms, and she hadn't recuperated ful y yet. She wasn't prepared for another battle. Elena's heart was pounding like i nsane, and she was unable to remain to take a gander at the bleeding figures of Damon and Stefan on the opposite side of the carport, in light of the fact that the one thing she realized she was unable to do right currently was alarm. She should have been ready to think. â€Å"Meredith,† Elena said freshly, with such a tone of power, that her companions al got some distance from watching the battle between Mrs. Blossoms and the apparition to take a gander at her. â€Å"Finish your piece of the ceremony.† Meredith took a gander at Elena vacantly for a second and afterward snapped into gear. That was a numerous great aspect regarding Meredith: She could generally be depended upon, regardless, to pul herself together and continue ahead with the activity. â€Å"I have taken care of the apparition of jealousy,† Meredith stated, looking down at the floor where her earthy colored light stil consumed, â€Å"but now I cast my desire away.† Meredith's words rang with truth, and the flame went out. The apparition winced and scowled, flexing its fingers furiously. The dark red of the rose in its chest dul ed to a dim pink for a second before flushing back to blood red. But†¦ it didn't appear as though it was crushed; it appeared to be just bothered. Its eyes never left Mrs. Flowers's, and its ice-chiseled muscles stil were stressing forward. Nearly al the candles were out. Just two flares were glimmering, from the blue and red candles, just two casualties taking care of the apparition with their desire. Things being what they are, with nearly al its casualties torn away from it, shouldn't the ghost be more vulnerable? Shouldn't it be wiped out and battling? Elena went to Alaric. â€Å"Alaric,† she murmured. â€Å"What did the book say? Shouldn't the spel be beginning to kil the apparition by now?† Alaric was viewing the quiet confrontation between Mrs. Blossoms and the ghost once more, his own clench hands gripped and his body stressing as though he could some way or another loan Mrs. Blossoms his quality, and it took a brief period †time we don't have, thought Elena angrily †for him to drag his thoughtfulness regarding Elena. At the point when he did and she rehashed her inquiry, he turned a progressively systematic look on the apparition, and another concern unfolded in his eyes. â€Å"I'm not so much sure,† he stated, â€Å"but the book did suggest†¦ the book said something like, ‘Every word genuinely expressed by its casualties, every dim feeling wil ingly dismissed, wil step back to them the existence the apparition has taken from their considerations and deeds. The animal wil disintegrate with each legitimate word denounced it.' It could be simply way of talking, or perhaps the individual who recorded the spel had caught wind of the custom without seeing it performed, however it sounds†¦Ã¢â‚¬  He dithered. â€Å"It seems like the spel should be kil ing the apparition by now,† said Elena straight. â€Å"It seems like this isn't working right.† â€Å"I don't have a clue what's going wrong,† said Alaric miserably. The world moved and everything snapped into center. â€Å"I do,† said Elena. â€Å"It must be on the grounds that this is an Original, not a standard ghost. We didn't make it with our feelings, so we can't pulverize it just by removing them. I believe we're going to need to have a go at something else.† Stefan and Damon were stil secured battle. They were both ridiculous and battered. His hurt arm dangling at an unnatural edge, Stefan moved like something inside him had been harmed, yet they were both stil assaulting each other violently, Stefan no not as much as Damon. Elena contemplated that they should be battling on their own drive now. The ghost, consumed in its fight with Mrs. Blossoms, was done murmuring harmful support to them. In the event that Damon and Stefan weren't being enticed by Jealousy's voice, possibly they could be convinced to tune in to another person. Elena, making an effort not to get the ghost's consideration, facilitated her way toward the warriors. Damon was seeping from his neck and a since quite a while ago cut on his head, and the skin around the two his eyes was wounding up. He was limping, yet he was obviously picking up the high ground. Stefan, surrounding attentively now simply out of arm's range, was not just twisted forward to secure whatever was harmed inside him however had a long piece of torn skin swinging from his cheek. Damon was smiling viciously at him, drawing nearer with each move of his feet. There was an awareness of Damon's eyes that spoke distinctly of the predator inside, of his bliss in the chase and in the kil . Damon more likely than not overlooked in the delight of the battle who he was doing combating, Elena let herself know. He could never excuse himself, when he was himself again, on the off chance that he genuine y truly hurt Stefan, or even kil ed him. In spite of the fact that, something inside her murmured, some portion of him has consistently needed this. She pushed the idea aside. Some portion of Damon should hurt Stefan, yet the genuine, entire Damon didn't. In the event that there was whatever battling the apparition had indicated her, it was that the dull feelings everybody stowed away in their profundities weren't al of who they genuine y were. They weren't their actual selves. â€Å"Damon,† she yelled. â€Å"Damon, think! The ghost is affecting you! It's making you fight.† She heard her voice rise pleadingly. â€Å"Don't let it beat you. Try not to let it demolish you.† Damon didn't appear to hear her, however. He stil wore that non domesticated grin, and lurked somewhat nearer to Stefan, edging him farther and farther toward the edge of the carport. Truly soon Stefan would be caught, confined and incapable to run. Also, getting a brief look at the disobedient appearance on Stefan's poor, battered face, Elena acknowledged with a sinking heart that Stefan wouldn't run, regardless of whether Damon gave him the possibility. The piece of Stefan that detested Damon was in charge of him now. Stefan exposed his teeth in a savage growl. Damon pul ed back his clench hand to convey a ground-breaking blow, his canines reaching out fully expecting drinking his sibling's backbone. More rapidly than she had ever moved previously, in any event as a human, Elena flung herself between them as Damon's clench hand swung forward. Eyes crushed shut, she tossed her arms wide to secure Stefan and anticipated the effect. Damon was moving so quick when she bounced before him that energy was conveying his entire body forward. With his brutal quality, it was a punch that would break her bones and pulverize her face. In any case, Damon halted in time, as just a vampire could. She could feel the surge of uprooted air from the blow, even the brush of his knuckles against her face, yet there was no torment. Warily Elena opened her eyes. Damon stood ready,

Nihilism and Existentialism in Cormac McCarthys The Crossing Essay

Skepticism and Existentialism in Cormac McCarthy's The Crossing Cormac McCarthy's second book in The Border Trilogy offers a great cluster of perspectives all contending together in the bigger story structure of the novel. These are not just communicated through the duration of the hero Billy Parham and his sibling Boyd, yet in addition in the stories of the numerous individuals they experience on their horseback travels through the hot desert sands of Mexico. Pundit Robert L. Jarrett, partner teacher of English at the University of Houston-Downtown, proposes the equivalent in Cormac McCarthy, taking note of that In spite of the cases of the ex-minister [in The Crossing] that every one of men's stories are one, such dreams or stories are individual, exceptionally particularized, henceforth the need for the interjected stories, each containing a one of a kind vision of the world (147). He proceeds to recommend that The McCarthy tale isn't just elaborately separated in its portrayal and in its incorporation of territorial and expert vernaculars, ho wever it is likewise isolated among opposing ideological, philosophical, and moral dreams that oppose simple joining into a brought together belief system by perusers or pundits (Jarrett, 147). In my own perusing of The Crossing, nonetheless, I suggest that a convincing case can be worked for an all-encompassing perspective on existentialism-if not its union with the darker looking skepticism under the careful and maybe self-satisfied eye of God as the Unknowable, Impersonal Absolute: the entirely Other. The moment the word agnosticism is brought into the subject of conversation, dreams of effectively taking an interest in the tearing down of statements of faith and the purposeful obliteration of all good, philosophical, and strict qualities present themselves to the brain. Skepticism to numerous ... ...pp. 31-41. Finding Authors. Hurricane Group, 1999. Imitated in Discovering Collection. Farmington Hills, Mich.: Gale Group. October, 2001. Gotten to: July 27, 2003. http://www.galenet.com/servlet/DC/. Jarrett, Robert L. Cormac McCarthy. New York: Twain Publishers, 1997. McCarthy, Cormac. The Crossing. New York, Knopf: 1994. Pratt, Alan. Skepticism. The Internet Encyclopedia of Philosophy. Gotten to: July 27, 2003. http://www.utm.edu/examine/iep/n/nihilism.htm. Priola, Marty. The Textual McCarthy I: 'Christian' readings of the books. The Cormac McCarthy Home Pages. Gotten to: July 27, 2003. http://www.cormacmccarthy.com/files/textual.htm. (Note: Link not, at this point substantial as of January 06, 2004.) Wyatt, Christopher Scott. Existentialism: An Introduction. Christopher Scott Wyatt. Gotten to: July 27, 2003. http://www.tameri.com/csw/exist/exist.html.

Electro Essays - Electromagnetic Spectrum, Radiation,

Electro Attractive Waves I visited Hawaii in the midst of a get-away to get a tan, yet I got something different. Bright beams are more grounded, and more sizzling close to the equator. At the point when I returned home I got x-beams. I was sent for treatment with gamma beams. Goodness! What an excursion. It was hot to such an extent that I needed to hop into a pool just to chill. Bright beams have frequencies somewhere in the range of 10nm and 430 nm. They likewise have a high recurrence of about 10,000,000,000,000,000 Hz.- 1,000,000,000,000,000,000 Hz. Photon vitality outflows are likewise high. I feel that overexposure to bright waves caused my burn from the sun and skin malignancy. I had broken my leg by falling in the middle of the plane and the highway while getting off the plane at the air terminal. X-beams have frequencies between 0.001 nm to around 10 nm. There recurrence differs from 10,000,000,000,000,000 Hz. ? 1,000,000,000,000,000,000,000 Hz. X-beams have somewhat higher photon vitality emanations than bright beams. The X-beams had found something odd, that I have skin disease. I was sent to get gamma beam treatment for my skin malignant growth. Gamma beams have the most brief frequencies, between 0.0000003 nm ? 0.003 nm. Gamma beams likewise have the most noteworthy recurrence, between 10,000,000,000,000,000,000 Hz. ? 10,000,000,000,000,000,000,000,000 Hz furthermore, higher. They likewise have the most noteworthy photon vitality emanations on the electromagnetic range. The Gamma beams had the option to devastate the skin malignant growth cells after a couple of medications. The skin malignant growth was dealt with and I was ordinary once more in a couple of days. The Gamma beams had a major influence in devastating the malignant growth cells. I was kind of happy that I had broken my leg, other astute I wouldn't have gotten x-beams and found the skin malignancy. I abhor the bright beams; they gave me malignancy, next time I will utilize sunscreen! I will always remember my Hawaiian excursion.

Mass Media and Political Agenda Research Assignment - 550 Words

Mass Media and Political Agenda Research Assignment (Essay Sample) Content: Name:Instructor:Course:DateMass media and the political agendaBrief SummaryThe article is about the effect of the media on American presidential candidate; Donald Trump. It also talks about how the urge to gain profits by media firms have undermined the public service. The article gives an overview of how the media has led to the political rise of Donald Trump. However, it was noted that the media also benefitted by making more profits due to larger sales of newspapers and viewership by mainstream media houses. The article further gives an insight into the historical roots of exceptionalism by the American Media.Arguments and viewsThe writer argues that the media affects politics. He says that its through the media that Politicians rise. He gives an example of how Trump political profile rose due to his constant coverage by the media, at the expense of other candidates (Pickard 1). The same media destroys other peoples political careers by negative coverage of their a ctions.He argues that profit making is another reason that makes the media focus on politics. Media houses are profit making entities. Their owners try to make profits from anything that comes their way, politics being one good area to achieve that. He gives a simple analysis of how much money in billions of dollars that the media makes in covering one politician. These profits allow the media to focus on one politician excessively (Pickard2). This leads to people having their opinions and views changed to the advantage of particular politicians.The writer's view is that media freedom protection by constitution allows it to act in such manner.Relevance of article to topicThe article is of much relevance to the topic. The article gives one classical study of Donald Trump, and how the American media has influenced his political power in the USA. The article shows how the media influenced peoples opinions on politicians as a result of how they covered the politician.The article gives r easons why the media is much into politics over other important issues. Profit making is the main reason that media houses do what they do. Some of these media houses shape people's opinion into favoring a particular candidate, who happens to ensure that his/her policies will be favorable to the media. He also says that the protection of the freedom of American media by the constitution is one justification used by the media to meddle in politics (Pickard 4)Effects on the United States of AmericaThe media is a very important part of the society. It is called the fourth estate because of its role in a countries population. Media role in the political agenda in America has its effects. First, the media enables people to know the politics of the country better. In so doing, they can make better political decisions, for instance during elections.The media in America has been known to shape the opinion ...

Information Systems With Clinical Decision Support

Question 1- Answer: When organizations are implementing information systems with clinical decision support, they hold on to these ten commandments for successful clinical decision support. The creators trust that the key apparatus for health care will be data frameworks that give decision support to clients at the time they decide, which ought to bring about enhanced nature of consideration. Moreover, suppliers make numerous blunders, and clinical decision support can be valuable for finding and anticipating such mistakes. In the course of the most recent eight years the creators have actualized and examined the effect of decision support over a wide cluster of areas and have found various regular components†¦show more content†¦It is insufficient for the data a supplier needs to just be accessible somewhere in the framework—applications must suspect clinician needs and convey data to clinicians at the time they require it. Simply making data available electronically, while superior to anything nothing, has little effect. Systems can serve the basic part of social affair and making relationship between bits of data that clinicians may miss due to the sheer volume of information. For instance- Underlining a low-potassium level in a patient receiving the digoxin helps to not miss this point. 2. Little things can make a big difference—improve usability to do the right thing. Here usability matters more. Creator must make it simple for a clinician to make the best choice. In the human variables world, usability testing has tremendously affected enhancing systems. For instance, in one application, when the default was set to have clinicians enter the analysis as free content as opposed to from a code list underneath, a much bigger extent of judgments were entered as free content than when we had defaulted to the in all probability coded alternative. For sample, suppliers did not get updates about diabetes if diabetes was entered as free content. 3. Recognize that physicians will resist stopping—offer alternatives rather than insist on stopping an action. Over a wide exhibit

Discussion of the Situational and Developmental Views in a...

Discussion of the Situational and Developmental Views in a Scene from Titanic Interpersonal communication plays a major role in everyone’s daily life. Because it is so important, theorists have developed two views about how to determine whether a transaction is interpersonal or not. We will be looking at the situational and the developmental view by applying it to a scene from a movie in order to determine which one is a better indicator. The particular scene that will be discussed is a scene from James Cameron’s Titanic. The scene takes place the day after Jack sees Rose hanging off the edge of the ship while she debates whether she should jump or not. Jack convinces her not to jump, and she agrees. But, her foot slips and Jack saves†¦show more content†¦At the start of their conversation Jack and Rose â€Å"chew over how great the weather has been,† â€Å"how I [Jack] grew up† and other trivial matters. This is known as extrinsic communication, where the appropriate content of the conversation pertains to the extent tha t the two communicators know each other. As the conversation progresses, their relationship becomes more intrinsic as the communicative rules start to be defined by the communicators themselves rather than outside social forces. For example, when Rose continues to call Jack â€Å"Mr. Dawson,† Jack interrupts her and asks her to simply call him â€Å"Jack.† As the communicators begin to further their transactions their levels of knowing also start to change. The levels go from descriptive, where one is able to physically describe a person well enough to distinguish him/her from others, to predictive –where one can accurately predict someone’s behavior in a particular situation. As mentioned earlier, when Jack and Rose first start talking they must rely solely on social and cultural information to make predictions about each other because it is all they have available to them. During the course of their conversation Rose coquettishly asks Jack what he â€Å"sees in her† now that the two know a little more about each other. He replies by saying, â€Å"You wouldn’t have jumped.† Now that he knows her better Jack can predict, to some extent, how

Strategic Business Inherent Risk Assessment and Preliminary

Question: Discuss about the Strategic Business Inherent Risk Assessment and Preliminary. Answer: Introduction: In the context of auditing, the inherent risk implies a risk of misstatement in the financial statement without taking into account the controls. The entity lay down the controls on various business processes to reduce the risk of misstatement in the financial statements, which are not considered by the auditor at the time preliminary assessment of the audit risk (Johnstone, Gramling, and Rittenberg, 2015). This preliminary assessment of the audit risk is known as inherent risk. The assessment of the inherent risk is made at the financial report level and at the particular account balance level. The assessment of inherent risk at the financial report level takes into account the broad view as to what could go wrong at the higher management level in finalising the financial statements (Johnstone, Gramling, and Rittenberg, 2015). There are various factors that affect the assessment of the inherent risk at the financial report level as discussed below: Integrity of the Management The managements integrity is crucial matter for the organisations reputation. If the management of an organisation is dishonest, the auditor is likely to assess the inherent risk high (Delaney and Whittington, 2012). On the other hand, if the management is integrate; the auditor would assess the inherent risk low considering less possibility of manipulation in the financial statements. Thus, the lack integrity of the management would increase the risk of misstatements in the financial statements. The Experience and Knowledge of the Board of Directors The experience and knowledge possessed by the board of directors of a company is another factor that contributes to the assessment of the inherent risk at the financial statement level (Delaney and Whittington, 2012). The auditor need to give due consideration to the experience and knowledge level of the board of directors of the company, the supreme management authority, while assessing the inherent risk at the financial report level. This is because the inexperienced people or novices in the board can easily be caught up by the swindlers. Thus, if the people in the board of directors are inexperienced or lacks in knowledge, it is more likely that the auditor assesses the inherent risk high than usual (Delaney and Whittington, 2012). Changes in the Composition of the Board of Directors This is perhaps the most crucial factor that the auditor is required to take into account while assessing the inherent risk. A substantial and sudden change in the composition of the board of directors is an indication of something wrong in the entity. Thus, if the auditor, prior to conduct the audit, comes across of any substantial change in the board in the recent years, the inherent risk should be assessed high (Johnstone, Gramling, and Rittenberg, 2015). Nature of Business and Industry Conditions The nature of business could also affect the assessment of the inherent risk. For example, a new venture with different business processes like internet companies are more prone to the inherent risk. Further, the industry conditions such as increase in the competition in the market could create usual pressure on the management. The management may tempt to manipulate the financial statements and window dressing to impress the investors in such situations (Young, 2003). Political and Regulatory Environment The political and regulatory together affect the assessment of the inherent risk. For example, the changes in the regulatory regime in the telecom sector in Australia affected the entire industry. Thus, the changes in the regulations, which are likely to have adverse impact on the business of the company, also enhance the degree of inherent risk (Young, 2003). The strategic business risk assessment is the process of identifying the circumstances that could lead to potential hazard to the business and providing for the safeguard against those circumstances. In the present scenario, the organisations are adopting very comprehensively risk assessment mechanism that takes into account the internal as well as external risk factors (Fraser and Simkins, 2009). The internal risk factors cover the circumstances related to the internal processes and business environment of the company. Further, the external factors relate to the environment outside the company, for example, the political conditions, regulations, and geographical conditions. Among the above discussed risk factors, the factors pertaining to the management and nature of business are could be identified during internal risk assessment. Further, the risk factors pertaining to the political and regulatory environment are likely to be identified during the external risk assessment (Curtis and Cary, 2012). Factors of Inherent Risk Assessment at the Account Balance Level The auditor is required to maintain highest level of quality in auditing and assurance services. In order to maintain the highest level of quality, the auditor should assess the risk material of misstatements, which includes the inherent risk, at the accounts balance level (Puncel, 2007). The risk of material misstatement at the account balance level is about confirming that the account balances shown in the financial statements are true and correct. Thus, the auditor is required to verify various assertions in respect of the account balances and classes of transactions. Such assertions are existence, occurrence, completeness, and classifications of the transactions and account balances. In verifying these assertions, the auditor should pay due regard to various risk factors as discussed below: Complexity of Transactions The auditor may observe the financial transactions a little bit complex in the special nature business entities as compared to the normal business entities. In the fast developing business environment, it is possible that an entity may have the special financial arrangements making it really difficult for the auditor to evaluate their impact on the financial statements. Thus, the auditor should have due regard to the level of complexity of the transactions (AU Section 312, 2006). The higher the level of complexity adjudged by the auditor higher will be the assessment of inherent risk. Accounting System The accounting system employed by the entity is also a major factor in assessing the inherent risk at the account balance level. In this regard, the auditor should verify that whether the entity has accounting system in place that commensurate with its size and the nature of business. If the accounting system does not commensurate with the size of the entity and nature of its business; the auditor should assess the inherent risk high (AU Section 312, 2006). Subjectivity Involved in Accounting The accounting transactions and balances that involve managements judgment are more prone to misstatement. The accounting transactions such as determination of the useful life of the depreciable assets and selecting the method of depreciation depend upon the managements judgment. The more there is scope for management judgment, the more will be the inherent risk assessed by the auditor (AU Section 312, 2006). Susceptibility of Misappropriation The auditor should cover here the factors such as skills of the staff, instances of circumvention of the authorities in the past, and the overall structure of the concern. Considering these all factors if the susceptibility of misappropriation is higher, the inherent risk should be assessed as high (Johnstone, Gramling, and Rittenberg, 2015). Cut off Transactions The cut off transactions refers to the transactions occurring at the end of the accounting period. The auditor should pay attention to the past records and also refer to the previous audit reports to identify the volume and the nature of transaction that occurred at the end of the accounting period (Johnstone, Gramling, and Rittenberg, 2015). Assessment of Going Concern The financial statements of an entity are prepared based on the fundamental accounting assumption of going concern (IAS 570, 2016). The assumption of going concern implies that the financial position of the company appears adequate and the entity is not going to liquidate its assets in the near future. The management of the company has to explicitly state that the financial statements have been prepared on the basis of going concern assumption and the role of the auditor is to verify the appropriateness of this statement of the management. In verifying the appropriateness of the managements statement the auditor should take in to account the significant events and transactions that impair the ability of the organization to continue as a going concern (IAS 570, 2016). Based on the analysis of the significant events and transactions, the auditor should assess the risk of going concern as high, low, or medium. The assessment of the risk pertaining to the going concern is crucial in drawing audit opinion, thus, the auditor should maintain professional skepticism while verifying the appropriateness of the going concern assumption (Dagwell, Wines, and Lambert, 2011). The auditor should consider the following events or transactions while verifying the appropriateness of the going concern assumption: Financial Events The auditor should be alert while verifying some of the important items of the financial statements such as net worth, debt liability, and operating cash flows. Further, the key financial ratios such as debt equity ratio and current ratio also need to be considered by the auditor. The events such as negative net worth, negative operating cash flows, adverse debt equity ratio and current ratio increases the risk of going concern (Flood, 2014). Non Financial Further, the non financial conditions such as managements intention to liquidate the business operations in the near future, key changes in the management, and loss of major market share also contributes the risk of going concern. Further, the other events such as major non compliances with the laws and regulations, major change in the laws, and emergence of the highly successful competitors in the market also increases the risk of going concern. Therefore, the auditor should be updated with the legal and regulatory environment in which the company operates (Kan, 2013). Assessment of Going Concern Risk of OneTel The going concern risk in respect of OneTel has been assessed as high based on the identification and analysis of the following events: OneTels major operations are in Australia as depicted from the fact that 64% of the worldwide revenues come from Australia (OneTel Case, 2001). Therefore, it is essential to analyze the prevailing conditions in the Australian telecommunication industry. In this regard, it has been observed that competition is increasing rapidly and the revenues of the existing telecom companies like OneTel are decreasing. Further, there have been changes in the industry regulations in respect of licensing arrangement, which are also affecting the existing companies adversely. These adverse changes in the market regulations and sudden increase in the competition can be perceived to be increasing the going concern risk of OneTel. OneTel incurred huge operating losses amounting to $262.40 million in the financial year 2000 (OneTel Case, 2001). The financial performance of the company went down drastically in the year 2000, which casts significant doubt on the going concern. Further, due to losses being incurred by the company, the dividend paid out to the shareholders also went down to $0.10 million from $3 million (OneTel Case, 2001). This reduction in the dividend also contributes to the risk of going concern. The payment to suppliers was $328.10 million in the year 1999, which increased sharply to $684.80 million in the year 2000 (OneTel Case, 2001). The sharp increase in the payment to suppliers shows that the suppliers have discontinued giving material on credit to the company. The shift from the suppliers from credit to cash based delivery of material shows the reduction in their confidence in the company. The lost confidence of the suppliers enhances the risk of going concern. The operating cash flows of the company have gone negative. The company is facing negative operating cash flows since last two years. Further, in order to maintain liquidity, the company has borrowed a significant amount in the current year. Further, the total debt of the company has reached to $490.70 million in the year 2000 from $163 million in the year 1999 (OneTel Case, 2001). The significant increase in the debt and negative cash flows from operations indicates high risk of going concern. References AU Section 312. 2006. Audit risk and materiality in conducting an audit. [Online]. Available at: https://www.aicpa.org/Research/Standards/AuditAttest/DownloadableDocuments/AU-00312.pdf [Accessed on: 06 September 2016]. Curtis, P. and Cary, M. 2012. Risk Assessment in Practice. [Online]. Available at: https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Governance-Risk-Compliance/dttl-grc-riskassessmentinpractice.pdf [Accessed on: 06 September 2016]. Dagwell, R., Wines, W., and Lambert, C. 2011. Corporate Accounting in Australia. Pearson Higher Education AU. Delaney, P.R. and Whittington, O.R. 2012. Wiley CPA examination review, outlines and study guides. John Wiley Sons. Flood, J.M. 2014. Wiley GAAP 2015: interpretation and application of generally accepted accounting principles 2015. John Wiley Sons. Fraser, J. and Simkins, B. 2009. Enterprise risk management: today's leading research and best practices for tomorrow's executives. John Wiley Sons. IAS 570. 2016. International standard on auditing 570 (revised) going concern. [Online]. Available at: https://www.nba.nl/Documents/Wet-%20en%20Regelgeving/Adviescollege%20voor%20Beroepsreglementering/naar%20een%20uitgebreide%20controleverklaring/ISA%20570%20(Revised).pdf [Accessed on: 06 September 2016]. Johnstone, K., Gramling, A., and Rittenberg, L.E. 2015. Auditing: a risk based-approach to conducting a quality audit. Cengage Learning. Johnstone, K., Gramling, A., and Rittenberg, L.E. 2015. Auditing: a risk based-approach to conducting a quality audit. Cengage Learning. Kan, E. 2013. Audit and assurance - principles and practices in Singapore (3rd edition). CCH Asia Pte Ltd. OneTel Case. 2001. Strategic Business Risk Assessment, Inherent Risk Assessment and Preliminary Going Concern Assessment. Puncel, L. 2007. Audit Procedures 2008. CCH. Young, M.R. 2003. Financial reporting handbook. Aspen Publishers Online.