Compare and Contrast of Hector and Achilles Free Essays

Choice B : Compare and difference the characters of Hector and Achilles. I decide to thoroughly analyze the characters of Hector and Achilles since I am keen on their story. I think there are many subject in this story, however the focal topic is the destiny of men; on the off chance that it is ? xed or changed by the desire of men. We will compose a custom article test on Look into of Hector and Achilles or on the other hand any comparable theme just for you Request Now I feel fascinating that the divine beings chooses the destiny of individuals. Also, I pick this choice since I feel that I can comprehend what the writer needs to communicate to the perusers by contrasting Hector and Achilles. Along these lines, I will look at the qualities and the shortcoming of both saints. Above all else, I will expound on Hector. He was a Trojan sovereign and the best ? ghter for Troy in the Trojan War. He was conceived as a child of King Priam and Queen Hecuba. His dad was the lord of Troy. He had a spouse called Andromache and the child, Astyanax. In the European Middle Ages, Hector was one of the Nine Worthies. What's more, he was a decent child, spouse and father. The vast majority of all, he cherished the harmony. He adored his nation, his kin, his family and needed to pass on with respect. At the point when he understood that Jove and his child Apollo are not with him for the assurance any longer against Achilles, he says to himself â€Å" My fate has happened upon me; let me not them bite the dust shamefully and without a battle, yet let me ? rst do some incredible thing that will be told among men from this point forward. †. The divine beings chose not to secure him. That was the motivation behind why Hector lost, however he needed to ? ght against the solid Achilles. Thusly, I think Hector was the genuine trooper. I need to expound on Achilles now. He was a legend and most prominent warrior for Greek in the Trojan War. He was the child of the goddess Thetis and Peleus, the ruler of the Myrmidons. Achilles was a human individual despite the fact that he was the child of a goddess. What's more, he had the incredible pride that he was the most grounded warrior, and he would not like to be under anyone. At the point when the Agamemnon disrespected him, Achilles asked his goddess mother to go to Jove, at that point to request that Jove help Troy, so Agamemnon would be in a difficult situation. Hence, Achilles didn't consider his nation and his kin. He just consider himself. So I think Achilles isn't the individual to be the lord. Presently I need to investigate their quality and the shortcoming. In the first place, I need to expound on Hector’s quality. He was daring and valiant. He was the man who contemplated his family, adored his family and thought his nation and individuals. He needed to bite the dust with respect. He went to Paris since he didn't remain to hear terrible things about Paris and stated, â€Å"you ? ght boldly, and no man with any equity can downplay your doings in fight. In any case, you are reckless and unyieldingly neglectful. It laments me to the heart to hear the evil that the Trojans talk about you, for they have endured much for you. Leave us alone going, and we will make things right in the future, should Jove vouchsafe us to set the cup of our redemption before ever-living lords of paradise in our own homes, when we have pursued the Achaeans from Troy. † From this discussion, you can see that Hector contemplates his sibling, ponders the individuals of Troy, and is eager to push his sibling to ? ght with respect. At the point when he battled with Achilles, Hector got away to ? ght him ? rst in light of the fact that he feared Achilles. Notwithstanding, when he understood that the divine beings were not with him to ? ht Achilles, he chose to ? ght with respect until he kicked the bucket. In this way, I think one about his quality is his fearless heart. Be that as it may, Paris didn't have the valiant heart. Next, I need to expound on Achilles’s quality. I figure Achilles didn't have numerous quality. I think the physical force from his goddess mother was the main quality he had. Indeed, even the rule r Agamemnon dreaded his quality. Hector was the best fighter in Troy, however even that most noteworthy trooper flee from Achilles when Hector was remaining before the entryway of Troy. It says â€Å" Fear fell upon Hector as he observed him, and he challenged not remain longer where he was yet ? ed with consternation from before the doors, which Achilles shot after him at his most extreme speed. †. At that point when Hector ? nally chose to ? ght with Achilles, Achilles murdered him without any problem. In this way, I think Achilles was the most grounded worrier on earth. Next, I need to expound on Hector’s shortcoming. I couldn't ? nd numerous shortcoming of Hector, be that as it may, the main shortcoming I could ? nd was that Hector didn't have the foggiest idea how solid he was. He imagined that he could ? ht with Achilles, however when he met Achilles, he flee. He flee in light of the fact that he ? nally understood that he was not as solid as Achilles when he met the adversary at the door. I think it is past the point of no return for him to understood that. Due to this shortcoming, he kicked the bucket. In this way, Hector didn't have numerous s hortcoming, however the main shortcoming he had decimated him. Next is the shortcoming of Achilles. I think Achilles had numerous shortcoming despite the fact that he was the best warrior on earth. I think Achilles was solid truly, however he was feeble intellectually. At the point when Agamemnon took Briseis from Achilles, Achilles went to the ocean and appealed to his mom, for example, â€Å" Mother, you bore me destined to live yet for a little season; unquestionably Jove, who roars from Olympus, may have made that little magnificent. It isn't so. Agamemnon, child of Atreus, has done me shame, and has denied me of my prize forcibly. †. He cried when he was stating it. This dislike the best warrior, yet rather a little child’s doing. He jumped at the chance to ? ght and jumped at the chance to slaughter individuals. He was truly adept at slaughtering individuals, however he didn't have any regard to his lord, his nation and his kin. At the point when he murdered Hector, he accomplished something truly offensive. Achilles rewarded the group of Hector with contumely. He penetrated the ligaments at the rear of the two his feet from impact point to ancle and passed straps of bull cover up through the cuts he had made. He made the body quick to his chariot, letting the head trail upon the ground. At that point Achilles lashed his pony on, and the residue rose from Hector as he was being hauled along. In this way was the head of Hector being disrespected in the residue. This isn't something what the best warrior does. Again Achilles turned out to be passionate to such an extent that he acted like a youngster. In this manner, I believe that Achilles isn't an individual to be an incredible ruler. On the off chance that he becomes to be a lord, his nation and individuals will be decimated. I would prefer not to live in his nation. I think he has the outrageous character. He was a supermen genuinely, yet he was a little child intellectually. As the finish of the correlation among Hector and Achilles, Hector is more brave than Achilles. I imagine that the saint is an individual who think about his nation and his kin. In the wake of looking at the characters of Hector and Achilles, the individual who thinks about his nation and his kin is Hector. Hector consistently ponders his nation, his kin and his family. He adores his dad, his mom, his siblings, his significant other and his youngster. At the point when Hector kicked the bucket, Paris’s spouse, Helen, cried and stated, â€Å" I have never heard single word of affront or harshness from you. †. Helen was the individual who was the reason for this war. I think it is dif? religion to be benevolent to Helen, yet Hector was pleasant to her. That implies Hector’s heart was so profound. What's more, I figure Hector will be the best lord. I love to live in his nation. Instructions to refer to Compare and Contrast of Hector and Achilles, Papers

The Civil War And Its Ending Of Slavery :: Slavery Essays

The Civil War and Its Ending of Slavery This paper is about the common war and about how it finished bondage with the liberation proclomation. I will likewise talk abou the physical loses of the war. The South, overwhelmingly horticultural, created money yields such ascotton, tobacco and sugarcane for fare toward the North or to Europe, however it relied upon the North for produces and for the monetary and business administrations basic to exchange. Slaves were the biggest single interest in the South, and the dread of slave agitation guaranteed the steadfastness of nonslaveholders to the monetary what's more, social framework. To keep up harmony between the Southern and Northern supporters in the Vote based and Whig parties, political pioneers attempted to keep away from the servitude question. Be that as it may, with developing restriction in the North to the expansion of servitude into the new regions, avoidance of the issue turned out to be progressively troublesome. The Missouri Compromise of 1820 incidentally settled the issue by building up the 36â ° 30' equal as the line isolating free and slave an area in the Louisiana Purchase. Strife continued, be that as it may, when the United States limits were stretched out westbound to the Pacific. The Compromise Measures of 1850 gave for the affirmation of California as a free state and the association of two new territoriesâ€Utah and New Mexicoâ€from the equalization of the land gained in the Mexican War. The rule of well known power would be applied there, allowing the regional councils to choose the status of servitude when they applied for statehood. Notwithstanding the Compromise of 1850, clash continued. The South had gotten a minority area, and its pioneers saw the activities of the U.S. Congress, over which they had lost control, with developing concern. The Northeast requested for its mechanical development a defensive tax, government sponsorships for delivery and inside upgrades, and a sound banking and money framework. The Northwest sought Congress with the expectation of complimentary residences and government help for its streets and conduits. The South, be that as it may, viewed such measures as prejudicial, preferring Northern business interests, and it found the ascent of abolitionist disturbance in the North unbearable. Many free states, for instance, passed individual freedom laws with an end goal to disappoint implementation of the Fugitive Slave Act . The expanding recurrence with which "free soilers," legislators who contended that no more slave states ought to be admitted to the Union, won elective office in the North likewise stressed Southerners. The issue of subjection extension emitted again in 1854, when Senator Stephen A. Douglas of Illinois pushed through Congress a bill setting up two new regions - Kansas and Nebraska - and applying to both the rule of well known power. The Kansas-Nebraska Act, by voiding the Missouri Compromise, delivered an influx of dissent in the North,

Do you build Bridge or Fence

Do you build Bridge or Fence Once upon a time two brothers, who lived on adjoining farms, fell into conflict. It was the first serious rift in 40 years of farming side by side, sharing machinery, and trading labor and goods as needed without a conflict.Then the long collaboration fell apart. It began with a small misunderstanding and it grew into a major difference, and finally it exploded into an exchange of bitter words followed by weeks of silence.One morning there was a knock on the older brothers door. He opened it to find a man with a carpenter’s tool box. “I’m looking for a few days’ work.” he said. “Perhaps you would have a few small jobs here and there I could help with?”“Yes.” said the older brother. “I do have a job for you. Look across the creek at that farm. That’s my neighbor; in fact, it’s my younger brother. Last week there was a meadow between us and he took his bulldozer to the river levee and now there is a creek between us. Well, he may have done this to spite me, b ut I’ll do him one better.”“See that pile of lumber by the barn? I want you to build me a fence â€"an 8-foot fence â€" so I won’t need to see his place or his face anymore.”The carpenter said, “I think I understand the situation. Show me the nails and the post-hole digger and I’ll be able to do a job that pleases you.”The older brother had to go to town, so he helped the carpenter get the materials ready and then he was off for the day.The carpenter worked hard all that day measuring, sawing, nailing. About sunset when the farmer returned, the carpenter had just finished his job.The farmer’s eyes opened wide, his jaw dropped. There was no fence there at all. It was a bridge â€" a bridge stretching from one side of the creek to the other! A fine piece of work, handrails and all â€" and the neighbor, his younger brother, was coming toward them, his arms outstretched â€"  â€œYou are quite a fellow to build this bridge after all I’ve said and done.”The two brothers stood at each end of the bridge, and then they met in the middle, taking each other’s hand.They turned to see the carpenter hoist his toolbox onto his shoulder.“No, wait! Stay a few days. I’ve a lot of other projects for you,” said the older brother.“I’d love to stay on,” the carpenter said, but I have many more bridges to build.Author Unknown

Analysis Of William Shakespeare s Othello - 950 Words

D?Antonio 1 Mandi D?Antonio Ms. Boyle English 10 Seminar January 7, 2016 To a Discerning Eye One characteristic often associated with insane behavior is madness. On the other hand, novelist and playwrights usually see madness with a discerning eye and see madness covering a deeper characteristic in a person. Iago appears to demonstrate insane, mad behavior, but a discerning eye reveals otherwise. Iago?s manipulation over people leads to the death of Roderigo, Desdemona, and Othello. In Othello, by William Shakespeare, Iago?s jealousy over not being lieutenant is mistaken for madness and portrayed through irrational behavior. Firstly, Iago poisoned Roderigo?s thoughts to try and win Desdemona over, which in the end brings him to his untimely death. Iago provokes Roderigo to sell all his things and give his money for Iago to hold, to win over Desdemona when it is time to: I could never better Stead thee than now. Put money in thy purse. [?] Put money in thy purse. These Moors Are changeable in their wills-fill thy purse with Money. [?] Therefore, put money in thy purse. [?] Make all the money thou canst. If Sanctimony and a frail vow betwixt an erring Barbarian and super subtle Venetian be not too hard For my wits, and all the tribe of hell, thou shalt enjoy Her. Therefore, make money. (I.iii.334-354). Iago convinces Roderigo that his money can buy Desdemona and to put his money in Iago?s hands and follow Desdemona. Iago turns Roderigo?s virtue into vice andShow MoreRelatedAnalysis Of Othello s Othello By William Shakespeare Essay2117 Words   |  9 Pages Racist Ideology As Seen In Othello As a writer, William Shakespeare possessed an uncanny ability to address topics that were, for the most part, unnoticed in society. Every one of his characters feels realistic because they are so complex and based on psychological motivations. 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Georgia State Unit Study - Geography, State Symbols Facts

These state unit studies are designed to help children learn the geography of the United States and learn factual information about every state. These studies are great for children in the public and private education system as well as homeschooled children. Print the United States Map and color each state as you study it. Keep map at the front of your notebook for use with each state. Print the State Information Sheet and fill in the information as you find it. Print the Georgia State Map and fill in the state capital, large cities and state attractions that you find. Answer the following questions on lined paper in complete sentences. State Capital What is the capital?State Flag What is in the circle of stars?State Flower Who approved the state flower in 1916?State Crop Georgia produces what percentage of the nations supply?State Fruit This fruit gives the state its nickname - what is it?State Bird What is the state bird? Coloring PageState Marine Mammal How long does this mammal grow?State Fish What is the state fish?State Tree What is the state tree?State Insect How does this insect help Georgias economy?State Butterfly What is the coloring of this butterfly?State Vegetable What is unique about this vegetable?State Song Who wrote the state song?State Seal What do the three pillars stand for? Coloring PageState Motto What is the state motto? Georgia Printable Pages - Learn more about Georgia with these printable worksheets and coloring pages. Georgia Word Search - Find the Georgia State Symbols. Did You Know... List two interesting facts. Seven Natural Wonders of Georgia - Most people have heard of the seven wonders of the world. Not as many have heard of the seven natural wonders in the state of Georgia. The Childrens Museum of Atlanta - Take a virtual tour. From Zoo Atlanta: The Animals; Panda Mask; Meerkat Maze Georgia History 101 - An overview of Georgia history. The King Center - Learn all about Dr. Martin Luther King, Jr. Savannah River Ecology Laboratory - Meet the reptiles and amphibians that call the Savannah River region their home. Georgia Flag Printout - Learn about Georgias new flag. Georgia Map/Quiz Printout - Can you answer the questions about Georgia? Odd Georgia Law: No one may carry an ice cream cone in their back pocket if it is Sunday. Related Resources: More State StudiesGeorgia History and Activity BooksHands-on GeographyHands-on Geography Activity Books Additional Resource: Introducing the email course Our 50 Great States! From Delaware to Hawaii, learn about all 50 states in the order they were admitted to the Union. At the end of 25 weeks (2 states per week), youll have a United States Notebook filled with information about each state; and, if youre up the the challenge, you will try recipes from all 50 states. Will you join me on the journey?

Aqa Psya3 Interventions for Addiction Notes Free Essays

Interventions for addiction (Key: – = negative criticism/limitations + = positive criticism/support Biological interventions Methadone for heroin: Heroin addicts are given Methadone, which gives similar effects but is less addictive. Their dose is slowly increased to build up tolerance, then slowly decreased to wean the addict of it until the addict need neither substance. Some people just switch from being heroin addicts to Meth addicts – Statistics show more than 300 methadone related deaths in the UK in 2007 – Methadone consumption is often unsupervised, which has created a black market, where addicts can sell their doses for only ? 2 Potential drug treatments for gambling: not approved in the UK yet, but there is evidence that SSRI’s (selective serotonin re-uptake inhibitors which increase serotonin= good mood) or Naltrexone (a dopamine receptor antagonist, which reduces the reward of gambling by reducing dopamine) may be effective. We will write a custom essay sample on Aqa Psya3 Interventions for Addiction Notes or any similar topic only for you Order Now Hollander found that gamblers treated with SSRI’s showed improvements compared to a control group – BUT Hollander’s study only had 10 participants; a larger, longer study by Blanco et al (32 gamblers over 6 months) showed SSRI was no more effective than a placebo + Kim and Grant showed that naltrexone led to decrease in gambling thoughts and behaviours after 6 weeks of treatment – Intervention bias of doctors: Cohen and Cohen suggest that clinicians don’t believe addictions are too difficult to treat, because they only come across them when the addiction is too advanced to respond to treatment Psychological interventions: Reinforcement: Sindelar did a study with addicts on methadone therapy (+ counselling). One group was rewarded every time they tested negative for drugs. By the end, the reward group had 60% more negative urine tests than the control (who weren’t offered rewards). + Sindelar showed it to be effective at reducing the addictive behaviour – BUT Reinforcement doesn’t address the underlying problems that caused the addiction in the first place, so as soon as the rewards are removed, addicts may just go back to engaging in the same, or another addictive behaviour again (eg an alcoholic may go back to alcohol, or develop an new addiction for sex). The rewards would have to be paid for by the NHS, which is a public service funded by taxes. The general public wouldn’t want their taxes being spent on giving addicts rewards CBT: CBT helps people change the way they think about their addiction and learn ways of coping effectively. (eg. in gambling addiction, the addict has a cognitive error in believing they can influence the outcome of the game, CBT would correct this wrong thinking by showing them that the belief is irrational) + Effective: Ladoceur et al randomly allocated 66 pathological gamblers to either a CBT group or waiting list. At the end, 86% of the treatment group were no longer classed as pathological gamblers, and had increased self-efficacy. + ALSO Sylvian et al looked at treatments that targeted both cognition and behaviour. Pathological gamblers were given cognitive therapy, social skills training and relapse prevention, resulting in improvements which were maintained at a 1yr follow-up. Research has tended to show that no psychological treatment to be superior, but that they are most effective when combined with pharmacological treatments. Public health interventions The NIDA (National Institute on Drug Abuse) Study: US government sponsored interventions such as the NIDA Collaborative Cocaine Treatment (CCT) study are designed to intervene in the cycle of drug-related personal and social problems. + The NIDA intervention led to a reduction in cocaine use, and subsequent reductions in related behaviours (eg. unprotected sex, which led to a reduction in HIV transmission) Telephone smoking ‘Quitline’: Stead et al found that smokers who received repeated Quitline counselling telephone calls were 50% more likely to quit than a control who only received brief counselling. Has real-world applications: Military personnel deployed overseas often take up, or increase smoking habits. Beckham et al found that combining Quitline services with nicotine replacement therapy was highly effective in treating US military veterans. Prevention of youth gambling: Messerlian et al proposed a prevention model based on research into teenage pathological gambling using denormalisation, protection, prevention and harm reduction principles. (eg. programme based on prevention would include early identification of ‘at risk’ youths, and attempt to avert them from escalating towards pathological gambling. + Public health intervention in gambling is proactive and addresses a potentially devastating social issue. Research shows that problem gambling as a teen can lead to subsequently adverse outcomes, (eg. strained relationships, criminal behaviour, depression and even suicide) so early prevention is essential. (Derevensky and Gupta) How to cite Aqa Psya3 Interventions for Addiction Notes, Papers

Public Auditing For Secure Cloud Storage †Myassignmenthelp.Com

Question: Discuss About The Public Auditing For Secure Cloud Storage? Answer: Introduction: The accounting from Miller Yates and Howarth is responsible for preparing adit plan of GPSA. GPSA is one of the long standing and significant client of accounting firm that is engaged in research and development of medical equipments, acquisition of property and manufacturing and distribution of medical equipment. Auditors are concerned about specific areas and they are placing great re4laonce on internal control system of business. The internal control system would be reviewed and they have been pursuing new internal control manual (Eilifsen et al., 2013). Extensive work faced by organisation would be reduced by placing reliance on internal control. Discussion: The five types of accounts where auditors have expressed their concern are current investment, account receivable, property investment, research and development capitalization and intangible assets. It is perceived by them that these accounts would pose risks while carrying out audit (Brusca et al., 2016). Analysis New internal control manual has brought changes in the system of trade receivable account, as the trade receivable clerk is responsible for handling all the transactions relating to sales. All entries made in the computer system would be made by him and he would be responsible for reconciliation of debtor account into general ledger (Hayes et al., 2013). Some of the current investment is made in research and development activities relating to development of new laser surgery device. For financing of such investments, GPSA has borrowed a loan of amount $ 5 million from banks. However, organization is required to maintain debt equity ratio and d 1.2:1 and an increase in ratio would make them repay the amount of loan borrowed. Furthermore, investment made in property market, their return is also uncertain because of decline, and they are susceptible about the investment. Audit risk While conducting audit, auditors faces several risks associated with accounts that is regarded as one of the relevant part of conducting audit. Performance risk analysis would help auditors in prioritizing, identifying and evaluating risks while management of all accounts. When clerk records looking at trade receivable account, values of data relating to transactions and it is certain that there is possibility of manipulating data or conducting certain errors. Sales director is involved in looking at information technology function that is not considered as full time job by management. There is lack of duties segregation that might impose possible risks on carrying out audit. Due to decline in property market, investment made in such areas might lead to inflating the value of their investments (Beasley, 2015). Steps taken for reducing GPSA audit risk: Audit plan should be conducted by complying with the requirements of International standards. Some of the steps that would help in reducing audit risks are as follows: Management and several reporting authority within organization should be integrated with inspection and observation process. Identification and assessing risks associated with normal course of transaction and account receivable. Performing analytical procedures for recognizing probable relationship between several accounts. Tool of ratio analysis can be used for evaluating the business risk and auditors would be able to obtain significant audit evidence by analysing ratios over several year. Ratios have been calculated for analysing the efficiency, profitability, liquidity and solvency position of organization. Ratio 2017 (Unaudited) 2016 (Audited) 2015 (Audited) Return on equity % 7.19 18.61 22.17 Return on total assets % 4.86 13.7 15.52 Gross margin % 31.76 30.00 24.94 Net profit margin% 10.38 20.27 17.85 Times interest earned 1.90 3.51 4.10 Days in inventory 166.53 127.89 115.85 Days in accounts receivable 83.07 60.65 53.24 Current ratio : 1 1.80 1.54 1.66 Quick asset ratio : 1 0.89 0.78 0.82 Debt to equity ratio : 1 1.11 1.02 1.04 Debt to equity ratio has increased considerably increased in year 2017 to 1.11 as compared to 1.02 and 1.04 in year 2016 and 2015 respectively. Return on equity has declined significantly to 7.19 in year 2017 as against 18.61 and 22.17 in year 2016 and 2015. This depicts that efficiency of organization has reduced in generating return to shareholders and they are increasingly depending on loans for financing their capital requirements. Days in inventory and days in account receivable has increased considerably for consecutive years. This is indicative of the fact inventories are talking time to be converted into sales and accounts receivable are being collected frequently (Louwers et al., 2016). Current ratio has also increased to 1.80 in year 2017 compared to 1.54 in year 2015 indicating improved liquidity position of GPSA. Internal control system of GPSA is so designed that helps in obtaining reasonable assurance for achieving the objective of business, improving the financial reporting reliability and making operations efficient. Effective control- It is required by GPSA to refine the internal control system as they have not been change for years and no internal audit function exists. Data regarding the several business transactions should be recorded and documented. After the manual delivery of products has been done, it is the responsibility of dispatch department to raise the orders for sales. Proper procedures are adopted for follow up of procedures of trade receivables (Louwers et al., 2016). Some relevant aspects examine procedures of internal control system of organization are done by auditors. Risk alleviated- Adopting the effective internal control system will help in alleviating the risks associated with several accounts. Trace receivable accounts are exposed to several risks of data manipulation and improper recording and reconciliation of accounts. While preparing debtors list and sales orders, there is a high chance that some error can arise while recording. If GPSA has such internal control system that are properly designed for dealing with such tasks, risk arising from account management would be reduced. Coordination among several departments such as operations, finance and sales department would be enhanced by implementing effective system of internal control (William et al., 2016). Test of control- Authorization In order to make system of internal control effective, proper authority should control operations department. This will enable auditors to grasp proper, appropriate and reliable information from departments. Organizational control For the trade receivable account and sales system, written procedures for accounting needs to be adopted by employees. Segregation of duties Different staff members should be involved in looking after the information technology functions and sales department. Moreover, two separate employees should do sales invoices and recording of data. Posting of invoices and customer receivable two different members of sales team should do accounts maintenance (Stojanovic Andric, 2016). Physical control Invoices are created by using the computer system that involves manual recording of data. in this regard, adequate control should be exercised over such system. Accounting and arithmetic Proper recording of accounting transactions should be done by incorporating se of numbers. This is done by numbering the invoices generated and prompt recording the same. Identification of internal control weakness of GPSA regarding trade receivables and sales system are as follows: GPSA lacks internal control function that leads to arising of weakness by accounts department in recording transactions of sales. This leads to arsing of possibility of inaccurate and improper recording of details sales transactions. Targeted monthly volume of sales and deviation or variation in the overhead of departmental budget forms the basis of bonuses received by sales staff management and sales team. In the event of any non-completed transactions and not meeting the desired target, risks of not making bonus payment would arise (Cannon Bedard, 2016). In order to facilitate the internal control check, calculation of bonus amount should be separated from sales made by sales department. Trade receivable clerk is responsible for recording all the aspects of trade receivable accounts and invoice generation. He should not be integral for managing and recording of all such transactions. It is also responsible to enhance the volume of sales. This might lead to evolving of conflict with the maximization of sales volume and risks minimization. Conclusion: GPSA intends to create new internal control manual for facilitating the internal control system, as it needs to manage the diversified range of activities. It can be observed from the above analysis of several aspects of the system; there exist some risks that needs to be evaluated by auditors for planning audit. The new internal control system would help in alleviating some risks that might arise while managing accounts. However, weakness have also been identified in the system that can be managed by making the internal control effective. Auditors would adopt test of control for dealing with the identified audit risks attributable from managing the specific accounts discussed. References: Arens, A. A., Elder, R. J., Beasley, M. 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