Monday, May 25, 2020

The Issue Of Human Sex Trafficking - 1262 Words

The innocence of a child is a cherished value held in the heart of all children. All children deserve the purest of education and care, completely free of coercion and threat. Through the twisted criminal act of human trafficking, innocent children are placed into a modern day act of slavery. Though the thought of enslaving children is shocking, the issue of human sex trafficking is still well alive and rising in the United States. In efforts to raise awareness and inform the public of this heinous act, it is important to identify the issue of human sex trafficking, capture the johns while raising awareness, and to provide rehabilitation for the victims. Human sex trafficking is demoralizing and harmful to the children that the act affects; the young female children are sold and exploited which eventually causes them to have mental issues. Toddler to adolescent females are frequently captured and kidnapped by mongrels to be sold for sex; this dehumanizing act is known as human traffi cking, a growing criminal activity in the United States. Children are forced into selling their bodies on an everyday basis involuntarily by the johns and pimps who have coerced them into this 21st century slave trade. According to Lippman, an author from the New York Times, those who are unfortunate enough to be forced into the commercial sex trade are often physically and verbally abused by the johns (Lippman 2013). Through the process of being traded and sold, the young girls lose theirShow MoreRelatedThe Issue Of Human And Sex Trafficking1272 Words   |  6 Pagescome next is trapped in your head. What? How? Who? Is all you ask yourself. You become a lost soul who s left without any hope for a better tomorrow. No one ever believes it can happen to them , and it’s the last thing on anyone’s mind. â€Å"Human And Sex Trafficking is one of the fastest growing crimes in the world† ( stop the traffik. N.p., n.d. Web. 01 May 2016). It s such huge crime , yet the authorities can’t get it under control. These horrific events take place all over the world and there sRead MoreSex Trafficking Is A Huge Global Health And Human Rights Issue Affecting Roughly 152 Countries Around The World1437 Words   |  6 PagesBy the time you finish reading this paper nearly 23 children around the world will be victims of sex trafficking. Sex trafficking is a huge global health and human rights issue affecting roughly 152 countries around the world (Greenbaum Crawford-Jakubiak, 2015). The United Nations describes sex trafficking as â€Å"the recruitment, transportation, transfer, harboring, or receipt of persons, by means of the threat or use of force or other forms of coercion, of abduction, of fraud, of deception, of theRead MoreProstitution Prevention And Prevention Act1560 Words   |  7 Pageshe perpetuation of human sex trafficking and the rising numbers of trafficked victims is also linked to Thailand’s weak government. The combination of widespread corruption among government officials and the lack of enforcement of laws concerning the Thai sex industry has lead to the prominence of human sex trafficking. The 1996 Prostitution Prevention and Prevention Act was implemented to punish pimps, procurers, brothel owners and customers, however; this law and many others designed to protectRead MoreThe Problem Of Child Sex Trafficking1199 Words   |  5 PagesChild Sex Trafficking Have you ever walked into Wal-Mart and taken the time to look at the numerous pictures of missing youth that is plastered on the wall? When looking at how long they have been missing, it ranges anywhere from months to years. Looking at their age, both boys and girls, it is hard not to wonder if these kids are being trafficked. Child sex trafficking, also known as human trafficking, is a major issue that is not only plaguing the United States, but the world. ResidingRead MoreHuman Trafficking Is A Crime Under Federal And International Law Essay1287 Words   |  6 PagesInvoluntary servitude is an issue that has been fought around the world for centuries, whether it be slavery in 1800s America or child labor in third world countries, the fight never ends. Our countries and their leaders are constantly increasing the awareness and the strength to fight our biggest human rights issues. Human trafficking is a crime under federal and international law and it is a crime in every si ngle state in the United States. According to The White House, around the globe, an estimatedRead MoreSex Trafficking : A Common Issue For A Long Time1394 Words   |  6 Pages Sex trafficking can happen everywhere. People do not even realize when it is happening. Someone could be living their life, just as they normally do, and decided to go to the mall. Sometimes they may not even know that a little kid is going to be kidnapped, and later raped. This is what sex trafficking is. Sex trafficking is commonly defined as when violence, drugs, lies, or any other form of coercion is used to force another person to have sex against their will. (Sex Trafficking in the U.S, 1)Read MoreThe Globalization Of Human Trafficking990 Words   |  4 Pageswill define the globalization of human trafficking through the context of the United States as a first world nation and extension of this problematic issue in European nations, such as Russia and in the Baltic region. The first world status of th e United States provides a context in which human trafficking has become a major problem when defining domestic markets for criminal organizations. However, the U.S. provides an example of the impact of human trafficking that occurs on a much wider scaleRead MoreChild Sex Trafficking And Human Trafficking1096 Words   |  5 PagesChild Sex Trafficking Have you ever walked into Wal-Mart and taken the time to look at the numerous pictures of missing youth that is plastered on the wall? When looking at how long they have been missing, it ranges anywhere from months to years. Looking at their age, both boys and girls, it’s hard not to wonder if they have been kidnapped and are being trafficked. Child sex trafficking also known as human trafficking is a major issue that is not only plaguing the United States, but alsoRead MoreSex Trafficking And The United States1672 Words   |  7 Pagesterm human sex trafficking, they think of heinous acts that take place in other countries where adults, children, girls and boys are exploited to perform sexual acts in exchange for money or goods against their will. They think it typically occurs in places that are less developed than the United States. However, the reality of this horrific crime is that it is taking place in the United States, and it occurs more and more each and ev ery day. Young girls are not solely the victim of human sex traffickingRead MoreThe Slavery Of The United States1603 Words   |  7 PagesIntroduction The history of enslaving humans for the benefit of labor, sex, and financial gain runs deep and parallel to the existence of civilization. While a small portion of the history of slavery reflects a more humane and less brutal treatment of those in servitude, such as the Babylonian slaves of 18th century BC who were permitted to own land; contrastingly, most slavery practices historically have been established in a foundation of violence and control, such as the slaves of ancient Greece

Friday, May 15, 2020

The Declaration of the Rights of Man and the Citizens,...

The Declaration of the Rights of Man and the Citizens, 1789 Works Cited Missing The Declaration of the Rights of Man and Citizens was formed by the National Assembly on 27th August 1789. It was intended by the National Assembly to be the preliminary statement of principles which the constitution should be modelled. Thus allowing the nation of France to be liberated and achieve a secure structure to their society. Marquis de Lafayette, the commander of the National Guard and Thomas Paine, an English political thinker, were major contributors in the drawing up of the declaration. Lafayette made several†¦show more content†¦This was an assertion against the Ancien Regime, where birth rights distinguished citizens; peasants had no opportunity to improve their social strata due to the high poverty and oppression. Possibly the most liberating clause out of the declaration, was the concept of popular sovereignty. It was considered that absolute power should no longer reside in the hands of the Monarch. Instead, sovereignty would rest with the nation, giving th e citizens the opportunity to exercise their power. There are some clauses that centre wholly on the enlightenment movement. To liberate a nation required certain minimal restrictions. In 1762 Rousseau had published the Social Contract. Within it Rousseau outlined that, human beings agree to an implicit Social Contract which gave them certain rights, in return for giving up certain freedoms (J.Hunt (1998) Pg7). This inferred that people have the right to life, in return for giving up the freedom to kill others. Release also arrived for religion. People were free to follow their chosen beliefs, signalling the end of exclusive Catholicism. Deism was being introduced. In particular, Voltaire believed that although the universe was created by God; it was then left to operate accordingly to scientific law (Merriman (1996) Pg407). This then paved the way for a variety of otherShow MoreRelatedThe Declaration Of The Rights Of Man And The Citizen On The 26 August 17891617 Words   |  7 Pagesin order to contain the flames out of this came the creation of the Declaration of the Rights of Man and of the Citizen on the 26 August 1789 by the National Assembly, composed of those from the Third Estate. This declaration was heavily influenced by the American Revolution and Thomas Jefferson, who one of the founding fathers and a principal author of the Declaration of Independence in 1776. It was all about man’s ‘natural right’ at any time and pertaining to any individual, no matter where theyRead MoreThe Power Of The Crown And The Authority Of The Government1162 Words   |  5 Pagesauthority of the government is limited by the Declaration of Man and the Citizen. One situation where the government is limited is where â€Å"Men are born free and remain equal in rights.† (1789, Art, 1, DRMC.) The government must give all men equal rights. The rights of man include â€Å"liberty, property, security, and resistance to oppression.† (1789, Art, 2, DRMC.) Both the power of the crown and the authority of the government are limited by (1789, Art, 3, DRMC.) â€Å"no individual can exercise authorityRead MoreThe French Revolution And The Tennis Court Oath1680 Words   |  7 Pages In 1789, the Ancien Regime came to an end through the beginning of the French Revolution and the Tennis Court Oath. The patchwork quilt of the old French system had finally been ripped away. While the practical changes of the French government and society did not happen immediately, the mindset and the philosophy of the people changed quickly. They began demanding faster action than the government was willing to give. Looking at who is to be a citizen, religious minorities, and women, the idealsRead MoreThe Declaration Of The Rights Of Man And Citizen1529 Words   |  7 PagesFrance’s, The Declaration of the Rights of Man and Citizen, played an integral role in the development of democracy and the pursuit of liberty throughout Europe. This document was written and introduced by General Lafayette as a result of the French Revolution. The French Constituent Assembly passed it in August of 1789. Influenced by Thomas Jefferson, the American Declaration of Independence, the American Revolution, and the ideas of the Enlightenment philosophers, the document reiterates the valuesRead MoreThe Success Of The American Revolution881 Words   |  4 PagesThe years 1776 and 1789 were two pivotal years for oppressed citizens. In America, the citizens were fed up with the totalitarian monarchy of England who continuously taxed them. The American colonies wanted their freedom from England because they no longer had a say in England’s government, but were still forced to follow its laws. Thomas Jefferson, the head of the committee to later drafted America’s demand for freedom, went so far as to call England an â€Å"absolute tyranny.† Americans knew theirRead MoreIn 1789, The Old Regime Came To An End With The Beginning1283 Words   |  6 Pages In 1789, the old regime came to an end with the beginning of the French Revolution. The patchwork quilt of the old French system had been swept away. While the changes of the French government and society were not sudden, the mentality and the philosophy of the people changed suddenly to allow for the practical changes to come around. Looking at who is to be a citizen, religious minorities, and women, the ideal for a new system came suddenly from the enlightenment, which allowed practical changesRead MoreWomen s Rights During The French Revolution1041 Words   |  5 Pagesthese rights. Although the estates system was abolished, the class system remained, and there continued to be huge wealth disparity in France. As the October Days in the same year highlighted, urban workers continued to struggle to afford bread. The Declaration only guaranteed equality of rights. Although this is significant, the Declaration was by no means so revolutionary that it eliminated inequality and oppression in Fran ce. This is arguably best exemplified by examining women’s rights. The DeclarationRead MoreFrench and Haitian Revolution Comparisons1531 Words   |  7 Pagesextremely upset with the government that was ruling over them. However, these angry citizens only revolt a fraction of the time, due to fear of the government. Two examples of when people stood up for their rights and revolted are the French Revolution and the Haitian Revolution. These revolts are loosely connected, as many say that the Haitian Revolution was inspired by the French Revolution. The French Revolution started in 1789 and continued all the way until 1814. The people in France had discontent withRead MoreThe Enlightenment Principles Of Rationalism And Universal Rights1684 Words   |  7 Pagesof rationalism and universal rights shaped modern Europe and North America through the rejection of absolutist government and the movement towards an equal society. The effect of these Enlightenment ideas is evident th roughout the ‘Declaration of Independence’, written by Thomas Jefferson and the Congressional Congress in 1776. These same ideas spread to France, culminating in the National Assembly’s ‘The Declaration of the Rights of Man and of the Citizen’ in 1789. This essay will begin by introducingRead MoreLiberalism in French Revolution Through Enlightenment1593 Words   |  7 Pagespoor in the towns increased every year. These famines resulted in bread riots. On the other hand the aristocrats were squandering immense fortunes — hundreds of thousands and millions of francs a year — in unbridled and absurd luxury. Personally the man was free, but all this network of dues and exactions, still clung round the peasant. The French society was ripe for a revolution that would change the course of history. The intelligentsia of the French society was at the same time becoming enamored

Wednesday, May 6, 2020

My Personal Experience My American Experience - 746 Words

I have been taught to work for what I get. My life has been a big road of that so far, having its ups and downs. My whole life I have had to deal with immigration, racism, or my parents not being able to help me when it comes to school purposes. But this has helped me in many ways. It has pushed me, and made me trust in myself. But of all honesty, it has not been so bad, because my parents had took it all for me. And other than that, I have had no problems. If I do, I will ask for help. I feel like I am living a great life. My American experience has been run by motivation, trust, and hard work. First off, My American Experience has been dependent a lot on trust. You can’t do anything to your full extent if you don’t think you can do it.†¦show more content†¦So I’ve learned that if I work hard enough I could do anything. Finally, I have a lot of motivation to get myself through my American experience. If you have not noticed. I have shown or you could point out that I am very determined. And of course, you don’t have to be so determined, but in my case. I am even though I am lazy. I want to be able to see myself living really well in the future. Or you could say that I want to have a good amount of money. But I am not selfish person, just as most of America, like Claude Fisher’s research said in â€Å"Sweet Land of†¦ Conformity† is that â€Å"Americans also believe that once individuals are members of the group, they must be loyal†. I that is true for the most part because what I translate that to say. Is that yo u must love that group (family) that you were born into, or to love that family that you have put together. So it motivates me to work hard for those people, so that one day I can repay them. In conclusion, I have worked for what I have. That I am motivated, work hard, and trust that of what you could say that I love, in a way. And if you are in a bad spot, don’t be too upset and let it all go, because I believe that if you are in a bad spot. Just know that it can’t last forever, so keep it positive. If you are passionate about something, let yourself take that road instead of what people are saying. And if you’re not so good at it, just keep practicing. Why would you wantShow MoreRelatedPersonal Narrative : My American Experience1750 Words   |  7 PagesGerson Vasconcelos Dr. Daniel Glenn American Experience April 9, 2015 My American Experience Studying in a foreign country is an interesting experience of an individual lifetime. One tends to learn a number of things relating to ways of life in a foreign land. Social, political and economic values and aspects are usually different from one region to another. Therefore, through studying abroad one is able to learn different issues about another society such as gender and sexuality issues, socialRead MorePersonal Narrative : My American Experience1101 Words   |  5 Pages My American Experience Growing up in Ghana, I had heard a lot of things about the U.S. This was a country I had always wanted to visit; my prayer was answered when I got the opportunity to travel there. Arriving in a new environment came with many experiences. Adjusting with food, language and the weather was not easy. With the passage of time, however I have been able to0 adjust and fit it. This write-up therefore is to elaborate on my experiences since coming to U.S. I had many interesting experiencesRead MoreReflective Essay On African Americans1392 Words   |  6 PagesMULTICULTURAL AWARENESS When I see African Americans, the first thing that comes to mind is dangerous and disrespectful people that impacted many events in a negative way throughout the years, that involved that particular group of people. As a helper in my field in nutrition, I would feel uncomfortable working with African Americans. With this being said, when I am surrounded by the group of people, I question myself, if I am safe or if anything negative was going to happen? Overall, I just getRead MoreImportance Of Cultural Awareness799 Words   |  4 Pagesto build much more successful professional and personal relationships in such a diverse environment and society. This is important because it allows people to reach their at-most potential in life. I think that historically culture has a stereotype for everyone, no matter what race, gender or beliefs that people have. In my own culture people tend to look down on people and judge people based on simple things such as those above. Personal experiences have helped me to see through a lot of the nonsenseRead MoreI Am Applying Intersectionality And The Sociological Imagination1080 Words   |  5 PagesI am applying intersectionality and the sociological imagination to my intersecting identities: class, gender, and ethnicity. By employing intersectionality and the sociological imagination, I am analyzing how my positionality affected my personal experiences while connecting those events with society. I also included five peer-reviewed articles as supporting evidence. Kimberlà © Williams Crenshaw is an African American scholar, civil rights advocate, and law professor who developed the term intersectionalityRead MoreHow Does Power Affect The Development Of My Personal Development?934 Words   |  4 PagesThe processes associated with power, and privilege have shaped my relationship and greatly impacted the development of my personal identity; these influences have shaped me to be strong, independent, resilient woman I am today playing a huge role in my personal development. Power is defined as the ability to control. Privilege, is invisible in the sense by looking at someone one can’t tell if they are privileged or not, you as the individuals are privileged, based on the advantage that you have.Read MorePersonal Statement For Tisch School Of The Arts708 Words   |  3 PagesLivingston’s Personal Statement for Tisch School of the Arts I am a Pakistan-born United States resident. I lived in Pakistan until 2009 and worked as an elementary, middle and high school music and fine arts teacher as well as an actor, dancer and singer. I had no opportunity to be formally trained in acting and singing. I learned to sing, dance and act from private tutors. However, I ve always desired to be trained at a world class acting school. I grew up in an artistic family. My parents wereRead MoreThe Civil Rights Act Of 1964848 Words   |  4 Pagesto reflect on particular personal circumstances based around actual events. First will be a clearly defined section of the Title VII, Civil Rights Act of 1964, followed by a brief description of personal experiences involving discrimination, and concluding with a reflection as to how the American workforce is protected by law. The writing will cover any ethically related issues, personal thoughts and ideas, and illustrations of how the law pertains directly to personal events, as well as provideRead More Learning a New Language Essay954 Words   |  4 Pagesmatter that touches many American cultures. Cultures thrive on their languages and customs to define the people they are. However, second languages can divide not only people of a specific group but also members of a particular family. Several writers address the unvarying difficulty of learning a second language in America. Many rhetorical devices are used to sustain their assertions and to shape the reader. An Asian-American author speaks about multilingualism in American today. Tan (2002) usesRead MoreLiving As Woman And A Muslim Essay1235 Words   |  5 Pagesconstructed by the American Sociologist C. Wright Mills in 1959 to describe the ability to understand how our lives are affected by the historical and sociological changes around us. In order to possess the knowledge of sociological imagination, we should be able to pull away from the current situation and be able to look and think from a different perspective. C. Wright Mills defined his concept of sociological imagination as â€Å"...the vivid awareness of the relationship between experience and the wider

Tuesday, May 5, 2020

Consumer Returns The Medical Instrument †Myassignmenthelp.Com

Question: Discuss About The Consumer Returns The Medical Instrument? Answer: Introducation Accounts receivable refers to the entire amount that the company is expected to receive pertaining to the delivery of specific products as well as services. Beasley (2015) opines that the accounts receivable is enumerated by analysing the credit sales with the mean receivable time. Thus, the account related to the account receivable is the account of credit sales (Beasley, 2015). Evaluation: based on the case study it can be mentioned that all the actions related to receivables are undertaken by the trade receivable official. For example, the consumer returns the medical instrument, after documenting the reason behind the return as well as completion of documents, specific credit notes drawn in favour of customer is necessarily raised by the trade receivable clerk. Furthermore, the journal posting along with receipts from different debtors are sent to the one who prepares the deposit slip of the bank. Thus, in this case risk can be regarded to be high. Risk of audit: All the actions associated to the receivables are essentially undertaken by the trade receivable official. Essentially, there subsists a risk that the receivable might possibly be misappropriated by this official else wise lesser amount of receivable might be recorded (DeFond Zhang, 2014). Audit steps that can diminish the risk- In a bid to reduce the risk related to accounts receivable of GPSA, different actions connected to the receivables need to be separated out among different members of the staff. Investment Account- In essence, it is particularly the investment that can be converted to cash within the period of 3 months to nearly 12 months. As such, it is registered under the current assets and are considered as cash or else equivalents of cash. () asserts that accounts linked to this is referred to as the investment account. Evaluation- As such, investments are basically susceptible to diverse system of accounting and the treatment might also be different. Therefore, the risk related to the current investment can be ascertained to be medium level (Jia, 2016). Risk of audit- Fundamentally, the inherent assessment risk that might possibly be related to the current investment include investment done without taking into consideration different risk as well as return factors. -Audit steps for diminishing risk- The return earned from the investment need to be examined regularly. Additionally, the precedent growth trends observed in investment need to be analysed before undertaking investment by firm (Jia, 2016). Property assets/resources Accounts: The accounts associated to property resources are essentially the account of fixed assets as well as the depreciation amount (Jia, 2016). Evaluation- In case if the property resources are not registered appropriately or else if the depreciation is not mentioned appropriately, the this can exert huge influence on the financial assertions. Thus, the risk associated with property resources can be regarded to be high. Risk of audit- The assessor might possibly not differentiate the resources that were utilized for over 180 days and for less than specifically 180 days during the particular year if the resources were not recorded appropriately (Jia, 2016). Audit steps for lessening the risk- the ledger for asset have the need to be assessed appropriately for checking both the purchase as well as sales of property assets. Additionally, adding up, deleting along with impairing also needs to be examined correctly. Intangible Assets Accounts: In particular, the accounts that are related to the intangible assets are necessarily the goodwill, patent or else the copyright. Evaluation: Intangible asset need to be analysed appropriately in order to examine their value and mode of recognition. Again, it also needs to be checked whether the resource has economic life of indefinite else wise definite period. Thus, the risk related to the account can be considered to be high (Jia, 2016). Risk of audit- the intangible assets essentially has no physical existence and the process of ascertainment of fair value of intangible asset can be considered to be difficult. Additionally, there is said to be variance between the cost of acquirement and the fair value of firms intangible assets (DeFond Zhang, 2014). Steps for diminishing risk: Fair value of diverse intangible assets will be ascertained by the professionals. Control over the entire process of determination of fair value of resources also helps in reduction of risks. Capitalization of firms research and development Accounts- Since the research activities of particularly GPSA was not flourishing, expends can possibly be debited to both profit as well as loss account. Nevertheless, disbursement on development can essentially be capitalized since the development was unbeaten (DeFond Zhang, 2014) Evaluation- there is said to exist a very thin line between specifically successful and unsuccessful research as well as development. Since the disbursements on research and development involve greater amount, inaccurate recognition can direct towards high risk level (DeFond Zhang, 2014). Risk of audit- the inherent risk that can be related to expend on research and development involves categorising research as successful or else unsuccessful ones. Additionally, the specific amounts engaged in the actions are difficult to enumerate appropriately. Audit steps for reduction of risks: particular ledger that can be linked to expend can be examined appropriately. Moreover, prior to establishment of product as successful or else unsuccessful one, it is essential to carry out a market research (Hayes et al., 2014). Evaluation of ratio for assessment of business risk Return on equity- Analysis of the financial pronouncements reveal the fact that the return on equity is observed to have a downward trend and has dropped from nearly 22.7% during 2015 to 7.19 during 2017. This reflects that the capability of the firm to generate profits out of the investments are decreasing. Thus, there is said to risk on profitability on equity of the shareholders (DeFond Zhang, 2014). Analysis of return earned on total assets- The return earned on total assets of the corporation is seen to be on downward trend. This has essentially dropped from the level of 15.52% during the year 2015 to around 4.86% during the year 2017. This necessarily replicates the fact that income of the firm before taxes as well as interest along with the capability of the firm to generate gains as against the resources of the firm is diminishing (Fung, 2014). Thus, it can be said that there subsists risk on particularly the profitability of the operations. Analysis of profit margin (net): the net profit margin of the company displays a declining trend and the same has dropped from 15.52 during the year 2015 to 4.86% during the year 2017. This essentially shows that the income before both taxes as well as interest along with the capability of the firm as regards generation of profits as against the resources is diminishing. Thus, there is said to be risk on profitability of the firm (Beasley, 2015). Analysis of firms time earned interest- in essence, this reflects the times for which the firms interest earned during a specific period decreased to 1.90 times as compared to 3.51 during 2016 and 4.10 times during the year 2015. Thus, there exists a risk of savings since the corporation is not able to save sufficient amount to create interest earnings (Beasley, 2015). Analysis of days in accounts receivables- Since the days in accounts receivable has enhanced from the level of 53.24 days to around 83.07 over the two year period of 2015 and 2017. Therefore, there exists a bad debt risk from essentially the receivables (Cannon Bedard, 2016). Analysis of current ratio- Even though the current ratio of the corporation is in rising trend, the current ration of the firm stands at 1.80 during the year 2016. This essentially shows the risk of not utilizing the working capital effectively by the firms management. Analysis of debt to equity ratio: A higher debt to equity ratio greater than 1 shows that the corporation is hugely leveraged and the firm has acquired more funds through debt financing as compared to equities (Jia, 2016). Thus, it might possibly enhance the risk related to payment to diverse financiers along with creditors since higher amount of debt refers to greater amount of interest. Effectual control Disbursement of bonus: Bonuses paid to management official can be assessed by firms shareholders. However, in case of variance with the budget prepared ( monthly), the person accountable is asked to explicate the reason behind the variance. Protection of password- the application programs were strictly protected with passwords that restricted free admittance. The implementation of the IT system in the company involved assessment of success of the system (Eilifsen et al., 2013). Permitting discount- Discount permitted to all the esteemed customers are substantiated by particularly the sales director before upgrading permissible discounts to customers (Beasley, 2015). Receivable from trade Receivables are merged with the control of debtors during the closing of each and every month. Aging evaluation- Aged evaluation for receivables are presented using the computers at month end after taking into account all the invoices that can be processed into the specific system. Essentially, the aged evaluation is further assessed by the financial controller. Particularly, the receivables for over and above 890 days are necessarily separated and the firms clerk responsible for trade receivable is asked to mention the reason behind the payment delay (Hay, 2015). Doubtful Debt- Whilst the process of preparation of the follow up strategy for doubtful debtors, in which the balance is well above the prescribed limit, the shipment of further products to specific customers is essentially withheld in case if minimum prescribed amount is not accepted (Sookhak et al., 2017). Risk Mitigated Admittance to the database- Even though strict password is implemented to control the admittance on specific programs associated to IT functionalities, the admittance to the database is not protected by password that in turn can expose the entire system to risk of unlawful access (Barton Bruder, 2014). Physical Delivery Notes- In essence, shipping tiles to customers leads to generation of specific manual notes and this has increased over time. This necessarily exposes the entire system to both intentional as well as unintentional mistakes associated to amount of delivery (Beasley, 2015). Involvement of single individual for diverse activities- All the business activities related to firms trade receivables can be undertaken by the clerk of the firm. For instance, the returns of the customers on medical equipments earned after ascertaining the reason of gaining return and completion of documents, credit note in favour of consumers can be raised by the clerk for managing trade receivable. Furthermore, the journal posting along with the receipts acquired from the debtors are essentially passed to the official who is accountable for deposit slip from the bank. Undertaking all the actions by the same individual leads to exposure to fraud risk, faults or else misappropriation either intentionally or else unintentionally (Cannon Bedard, 2016). As rightly indicated by Jia (2016), test of control can be considered as a process of audit that can be used for examination of efficiency of internal control procedure utilized by the client company for detection or else prevention of material misstatement. Founded on the results of the test, the assessor can decide regarding the dependence level on the internal system of control. Essentially, the tests of control can be classified as follows: Re-performance: Under this system, a new transaction is introduced to examine the internal system of control Inspection- Under this system, the related documents are assessed using stamps, authorization as well as signatures for examining the control (Eilifsen et al., 2013). Observation- Under this specific system, the business process in action and the linked internal system of control are also assessed. Effective control under the test of control is essentially mentioned below: Disbursement of bonus- Observation tactic of control can be performed for this purpose Protection of password- Inspection tactic of control test can be performed for this purpose Discount allowance- re-performance tactic of control test can be performed for this purpose (Louwers et al., 2015). Receivables from trade- re-performance tactic of control test can be performed for this purpose Aging Analysis-Both the observation as well as inspection tactic of control test can be performed for this purpose Doubtful Debt- Re-performance tactic of control test can be performed for this purpose (Knechel Salterio, 2016). Weaknesses in internal control for particularly sales as well as trade receivable The company disburses bonuses to the management officials on the basis of sales volume. However, there are chances that sales volume might increase misleadingly (DeFond Zhang, 2014). Manual delivery notes are also declared for sale of tiles that are vulnerable to faults, fraud or else material misstatement ales journal are also presented on monthly basis, however, there remains chances of misplacement of different manual documents (Hayes et al., 2014). Trade Receivables- Trade receivable official is also accountable for business receivables associated to activities that again might lead to intentional or else unintentional acts of fraud, errors else wise material misstatement Trade receivables are merged with the receipt of the bank at the end of each and every month that is fairly an extensive time for settlement of major items such as receivables (Fung, 2014). References Barton, H., Bruder, N. (2014).A guide to local environmental auditing. Routledge. Beasley, M. S. (2015).Auditing cases: An interactive learning approach. Prentice Hall. Cannon, N. H., Bedard, J. C. (2016). Auditing challenging fair value measurements: Evidence from the field.The Accounting Review,92(4), 81-114. DeFond, M., Zhang, J. (2014). A review of archival auditing research.Journal of Accounting and Economics,58(2), 275-326. Eilifsen, A., Messier, W. F., Glover, S. M., Prawitt, D. F. (2013).Auditing and assurance services. McGraw-Hill. Fung, S. 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