Napoleon Bonaparte His Successes and Failures

This paper is planned for talking about Napoleon Bonaparte who can be viewed as one of the most critical figures throughout the entire existence of the nineteenth century. He was the military and political pioneer of France during the period somewhere in the range of 1799 and 1815.Advertising We will compose a custom exposition test on Napoleon Bonaparte: His Successes and Failures explicitly for you for just $16.05 $11/page Learn More His standard created some drawn out impacts inside and outside France. Specifically, one can talk about different changes in the association of numerous militaries, change of national organizations, and sensational segment misfortunes in different nations. His activities show that the nineteenth century was a time of huge social and political changes which made numerous country states progressively arranged to the necessities of individuals. One can say that Napoleon’s peers may have various mentalities toward him. For example, his political riv als accepted that he had been the despot who usurped the force against the desire of the general population. Somewhat, their allegations are very legitimized in light of the fact that Napoleon ousted the Directory and announced himself as the First Consul in 1799. In any case, his political force was essentially boundless. Afterward, he asserted the title of a sovereign, and along these lines, he sabotaged the aftereffects of the French Revolution. In any case, his supporters viewed him as an unrivaled military virtuoso who changed the French Army into probably the best one on the planet. Throughout his vocation, Napoleon accomplished in excess of forty triumphs. In addition, way to deal with fighting was inventive, and it was imitated by other military commanders.Advertising Looking for exposition on history? We should check whether we can support you! Get your first paper with 15% OFF Learn More It is conceivable to talk around a few significant accomplishment and inheritances of Napoleon. Most importantly, much consideration ought to be paid to the selection of Napoleonic Code which molded the enactment of numerous regions as France, Belgium, Italy, Germany, Spain, and other European states. By and large, the reception improved the working of courts and law requirement organizations. It is conceivable to state that this inheritance was unmistakable all through the nineteenth century. Besides, it is essential to underscore the adjustments in the military association, for example, the sped up induction and the broad utilization of big guns. Nonetheless, one ought not disregard the negative inheritances of Napoleon. For example, students of history note that during the Napoleonic Wars, France lost roughly 1.4 million individuals. These military showdowns created sad segment impacts on different nations, for example, Austria or Russia. Unquestionably, Napoleon isn't the main individual who can be accused for these military clashes; be that as it may, Napoleon c ould without much of a stretch acknowledge the need to forfeit a great many individuals so as to accomplish some political or military objectives. In addition, one ought not ignore the unfriendly monetary effects of his standard. For example, Napoleon’s wars with Great Britain kept France from taking an interest in abroad exchange. Also, French producers couldn't gain admittance to numerous crude materials.Advertising We will compose a custom exposition test on Napoleon Bonaparte: His Successes and Failures explicitly for you for just $16.05 $11/page Learn More Modern students of history perceive Napoleon’s military triumphs and his job in improving crafted by numerous administrations. In any case, they perceive that his wars destroyed a large number of lives. By and large, it is imperative to talk about the political variables that formed his vocation. Specifically, one can specify the French Revolution which empowered him to ascend through military positions. Much co nsideration ought to be paid to such the military showdowns with the traditionalists, for example, the Siege of Toulon or the safeguard of Tuileries Palace. The political and social changes, which inundated France in the eighteenth century, allowed Napoleon a chance to show his military ability and assurance. This conversation shows that Napoleon had the option to change the political scene of the nineteenth-century Europe. By endeavoring to make a worldwide domain, he changed the political systems in different nations and presented enactment which improved the working of administrations. Nonetheless, his military victories created disastrous segment impacts in numerous nations. This article on Napoleon Bonaparte: His Successes and Failures was composed and put together by client Hayleigh S. to help you with your own investigations. You are allowed to utilize it for examination and reference purposes so as to compose your own paper; be that as it may, you should refer to it appropriately. You can give your paper here.

Globalization Essay Example | Topics and Well Written Essays - 250 words - 9

Globalization - Essay Example hibited all through Germany; one in which individual security and the confidence in national power bests any common or shared interests that the United States or Angela Merkel may look to advance. The article itself is demonstrative of the force and effect of globalization for various reasons. Right off the bat, it underscores the consequences that administrative activities can have on business as well as gainfulness that a global organization can want to accomplish. Besides, it underscores the manner by which the development of a respectable and notable US broadcast communications mammoth can in the long run make a circumstance wherein global weight and difference, some may even contend unlawful activities, make a circumstance where the whole plan of action falls in risk. In spite of the fact that the peruser may expect that the NSA sneaking around embarrassment is by one way or another different from the issue of worldwide business or globalization, the truth is that it isn't; rather, the NSA was utilizing these sneaking around practices to increase a vital preferred position over German firms and not really as a methods for halting or catching

Blog Archive Columbia Business School Announces 2017-2018 Application Release Date, Essays, and Deadlines

Blog Archive Columbia Business School Announces 2017-2018 Application Release Date, Essays, and Deadlines This week, Columbia Business School (CBS) announced that it will release its application on May 15, 2017. The school also released its 2017-2018 MBA application deadlines and essay questions. Essays: Goal: What is your immediate post-MBA professional goal? (50 characters) Essay #1: Through your resume and recommendations, we have a clear sense of your professional path to date. What are your career goals over the next 3 5 years and what, in your imagination, would be your long-term dream job? (500 words) Essay #2: The full-time MBA experience includes academics, recruiting and networking. What are your personal priorities and how do you anticipate allocating your time at Columbia Business School? (250 words) EMBA Essay #2: Columbia Business Schools Executive MBA will challenge you by offering a rigorous academic experience, global exposure through the international seminar, and the opportunity to immediately apply what you learn to your career. How will you approach balancing the demands of the program with your professional and personal life while you are in school? (250 words) Essay #3: Please select and answer one of the following essay questions: (250 words) a: Please tell us what you feel most passionate about in life. b: If you were given a free day and could spend it anywhere, in any way you choose, what would you do? Optional Essay: Is there any further information that you wish to provide the Admissions Committee? If so, please use this space to provide an explanation of any areas of concern in your academic record or your personal history. You may submit bullet points. (Maximum 500 words) For more information, visit http://www8.gsb.columbia.edu/. For a complete list of 2017-2018 business school deadlines, be sure to check our Application Deadlines page. We will be updating our list as business schools release them. Do you plan to apply to Columbia Business School this fall? Stay tuned to the mbaMission blog for our analysis of the 2017-2018 Columbia Business School essay questions and be sure to download our free Insider’s Guide to Columbia Business School. Share ThisTweet Business School Columbia University (Columbia Business School) Deadlines

A Case Manager Setting The Patient Up With Hospice Or...

1. Caregiver: Looks after another individual and helps assist/take care of the other person’s needs. A home health nurse tends to the nursing needs of those who are in need of medical assistance. Examples of this is cleaning colostomy sites, and tending to a patient’s wound care. Case manager: Coordinates all of the proper resources and services in regards to the care of individual patients. The responsibilities are to assist within, between, and outside of facilities, this creates a multidisciplinary approach to promote the most holistic and patient centered care. Examples of this would be the case manager setting the patient up with Hospice or palliative care if needed, and communicating with occupation or physical therapy if†¦show more content†¦Bethany was very respectable and considerate to the patient’s needs in regards to economics and cost. She explained to me how home health stays with patient’s like the two we saw or else they would be left high and dry on their own. With the patient’s we discussed their insurance plans (both on medicare) and how far their insurance would provide for them and what would be out of pocket money. We collaborated with the patient’s and made phone calls during the visits to see what services we could get the patient’s apart of. 3. Staying positive/enthusiasm: Bethany always had a smile on her face which set the stage for positive conversation. Patient would share about past experiences and Bethany would be reassuring that the same mistakes would not be made and let the patient know her concern and care for them through expressing enthusiasm. Open ended questions: This was very important to do with the admission visits. It allows us to get to know the patient better by promoting them to be open and encourages them to do so. Open ended questions such as, â€Å"how many times have you fallen in the last month?† versus, â€Å"have you fallen in the last month†, allowed us to hear the full story from the patient about the many falls she has been experiencing, as well as the level of in home support they were receiving, and safety concerns rather than just a,Show MoreRelatedHospice : A Philosophy Of Care1640 Words   |  7 Pages Hospice: Hospice is a philosophy of care. It treats the person rather than the disease and focuses on quality of life. It surrounds the patient and family with a team consisting of professionals who not only address physical distress, but emotional and spiritual issues as well. Hospice care is patient-centered because the needs of the patient and family drive the activities of the hospice team. 1. There are many different kinds of hospice settings. What kinds of Hospice services are available inRead MoreHome Health Care and Hospice1092 Words   |  4 Pagestemperature before you got to see the doctor was a nurse. A Nurse is – (verb) 1 to take care of (as a young child or a sick person) 2 to treat with special care (Websters dictionary thesauras for students†). One thing I knew before I started researching is there are many different kinds of nursing. In this paper I will be exploring two different branches of nursing Hospice and Home Health Care. Nursing and taking care of the sick and wounded has been around since the middle ages. Many people believeRead MoreEnd of Life Care3231 Words   |  13 Pages(2009) that caring for the dying patient can be the most fulfilling whilst also most challenging times for nurses and healthcare professionals. This paper will introduce a case study based on personal experience within clinical placement, exploring and analysing the above statement. In accordance with the Nursing and Midwifery Council Guidelines (2008) names have been changed to protect patient confidentiality. The paper will seek to address issues relating to the case study examining relevant theoryRead MoreWorking With Children And Families947 Words   |  4 Pagesand families. Helping people overcome obstacles and making the most of themselves is a very rewarding and yet a challenging career. I’ll have the chance to meet a variety of different people with different problems from cases of abuse and neglect as well a s supporting those in the care system. I am particularly interested in working with children and families who often form the most vulnerable service users, developing a professional and trusting relationship with them, hopefully enabling them to participateRead MoreMusic Therapy1411 Words   |  6 PagesThe main priority of palliative care is to improve the patient’s quality of life as end of life looms. During end-of-life care, it is important to assess different interventions that may alleviate pain and suffering. Pain medication has significant unwanted side effects for patients including, respiratory depression, decreased level of consciousness, and constipation. By utilizing other interventions for these patients, a â€Å"good death† and an enhanced quality of life can be achieved. Music therapyRead MoreKatherine Kolcabas Comfort Theory3993 Words   |  16 PagesAs a hospice nurse comfort is the top priority. The goal of hospice care is to provide comfort and d ignity at the end of life. The technical term for comfort for health care is the immediate state of being strengthened by having the needs for relief, ease, and transcendence addressed in the four context of holistic human experience: physical, psychospiritual, sociocultural, and environment. The change goal would be to implement Kolcaba’s taxonomic structure of comfort as a way for the hospice unitRead MoreHiv Patients And Case Managers During End Of Life Experience1882 Words   |  8 Pages HIV Patients and Case Managers during End of Life Experience Jennifer R. Molestina Albizu University April 2015 Abstract As researchers develop more and more treatments for HIV that improve patients quality of living and extend their lives, it is necessary to remember the importance of pain control, symptom management, excellent communication, and psychosocial support from time of diagnosis to time of death. Case managers must remember the fact (and prepare themselves accordingly)Read MoreCaring For The Human Body1748 Words   |  7 PagesHolistic care is being concerned about a complete system, rather than individual parts (Webster, 2014). Because this type of medical care does not focus on a single specialized area, many factors must be taken into consideration. Caring for the human body requires caring for it as a whole; this includes the body, the mind and inevitably, the spirit. According to Maslow’s hierarchy of needs, self-actualization includes spiritual well-being (Potter Perry, 2013). Although it is assumed that ourRead MoreThe Management Of Nutrition And Hydration3048 Words   |  13 Pagesthe management of nutrition and hydration in end of life care. In this learning utilising the reflective frame work of Driscoll, 2007, I will critically explore and analyse the management of end of life care in relation to management of a patient’s nutrition and hydration, identifying potential elements and their impacts upon care delivery. As a health care practitioner, my role towards end of life care involves communicating with patients and their family members on a need to know the basis of theRead MoreThis Week Nine Paper Will Discuss The Values And Ethics1478 Words   |  6 Pagesagency, how ethics violations are handled about staff and what ethical principles that I feel strongly about. 9.4 Values and Ethics in Your Practicum Agency What ethical concerns or dilemmas are most frequently encountered in your practicum setting, according to your field instructor? Ethical concerns or dilemmas that are encountered include end of life decisions, putting a loved one in a nursing home, and questions related to incapacity and decision making for a loved one and power of attorney

Christian and Biblical References Hidden Within “the Rime...

Mike Peirce Professor: Mahlika Hopwood Text amp; Context: Imagination and Reality Due: March 8th, 2012 Christian and Biblical References Hidden Within â€Å"The Rime of the Ancient Mariner† Christian and Biblical references have been involved in the craft of writing since the birth of religion; or at earliest, the composition of the Bible. Biblical Symbolism in â€Å"Rime of the Ancient Mariner† Samuel Taylor Coleridges poem, which was written in 1797, has been widely discussed throughout literary history. Although critics have come up with many different interpretations of this poem, one idea that has remained prevalent throughout these discussions is the apparent religious symbolism present throughout this poem. The Ancient†¦show more content†¦Cleary seen in the quotation above, the curse resulting in the murder of Albatross left the Mariner viewing death as the only possible option to relieve himself of the haunting, tragic images that left his crew dead. Under the moonlit sky as the Mariner’s ship still sails cursed, but then he witnesses something that changes his perception of God and his faith. â€Å"Beyond the shadow of the ship, / I watch’d the water-snakes: / They moved in tracks of shinning white, / And when they rear’d, the elfish light / Fell off in hoary flakes. / Within the shadow of the ship / I watch’d their rich attire: / Blue, glossy green, and velvet black, / They coil’d and swam; and every track / Was a flash of golden fire. / O happy living things! No tongue / Their beauty might declare: / A spring of love gush’d from my heart, / And I bless’d them unaware: / Sure my kind saint took pity on me, / And I bless’d them unaware. / The selfsame moment I could pray; / And from my neck so free / The Albatross fell off, and sank / Like lead into the sea.† (Line 272). It is at this point that the Mariner begins his transformation; leading him closer to God allowing him to see the beauty in all of God’s creations and creatures as he forms a respect for the presence of God in nature. This reconciliation in the Mariner’s life breaks the curse and shines a light of hope into the eyes of a man who was praying for death. Coleridge

Alternative to Animal Testing Essay - 911 Words

Alternatives to Animal Testing Animal testing has become a controversial issue among many people in the world today. Some of these people involved in this controversial debate believe that animal testing is unethical and should be replaced by other methods. The other group of people in this debate believe that animal testing is necessary in order to research new products that cannot be tested on humans. Traditional animal testing forces animals to undergo numerous experiments for different forms of research. Medical, cosmetic, and many other types of research experiments use animals to provide the results on how the new product may affect humans. There are many people that support the use of alternative methods to animal research and then†¦show more content†¦Even if the chemical is shown promising for helping the animals it does not automatically mean that it would be safe for humans. Using animals for research is not reliable in predicting the outcome of new chemicals on the human body system. According to American Anti-Vivisection Society, â€Å"Nine out of ten drugs that appear promising in animals studies go on to fail in human clinical trials.† That indicates that almost ninety percent of traditional animal experiments fail in human trials. Although humans are similar to animals, they still do not have the exact genetic make up as animals. American Anti-Vivisection Society claims that, â€Å"Even the same species have similar differences that can be found among different genders, breeds, ages and weight ranges, and ethnic backgrounds.† For example, humans react to new products differently because nobody is genetically the same. Some people experience the therapeutic effect of a drug and then others may have an allergic reaction to the drug. Even in the human species researchers see that not all drugs or products produce the same ideal results th at are expected. If there were such wide variations of results between the same species why would it be logical to test products intended for human use on animals? This is a question that most advocates for alternative methods to animal testing would ask. Alternatives toShow MoreRelatedAlternatives To Animal Testing1696 Words   |  7 Pagesbe supporting animal testing and not even know it. According to PETA, it is estimated that each year 26 million animals in the United States are used for animal testing(2017). As many may believe that animal testing is the only way to find out new things or test products, it is not, there are new alternatives that scientists have found like in vitro methods, and studies with human volunteers that have been proven to work without harming these animals. ALTERNATIVES TO ANIMAL TESTING Every year, millionsRead MoreAnimal Testing: Alternatives1085 Words   |  5 PagesAlthough animal testing was a main component for the facilitation of medical research in the past, it is no longer necessary due to the option of alternate testing methods. Animals that fall victim to the mercy of animal research are subject to experimentation for the purpose of manufacturing harmless products (McKnight 2). Cell cultures, the MIMIC system, TraumaMan, in vitro, and human volunteers are substitutes for this inhumane procedure (Sullivan 4; â€Å"PCRM Scientists Educate† 10). Animal testing isRead MoreAlternative Methods Of Animal Testing1442 Words   |  6 Pages Alternative Methods to Animal Testing Animal testing is the use of animals in research to determine the safety of a product, usually cosmetics or pharmaceutical drugs. This method of testing is an outdated science while alternative, non-animal methods are rapidly becoming more effective. Laws in the United States do not require cosmetics or medicinal drugs to be tested on animals, only that the products must be proven safe (FDA). Some argue that animal testing is necessary to improve human lifeRead MoreThe Ethics of Animal Testing for Vaccine Development and Potential Alternatives 1983 Words   |  8 PagesAnimal testing is important to ensure the safety of a variety of products, specifically pharmaceuticals, vaccines, and medical devices used for surgery and other treatments. It has also been used throughout history for various purposes. Once an unregulated practice, today there are laws, regulations, and requirements associated with the ethical use of animal models. In the United States, animal studies are now r equired before moving on to clinical trials. Legalities aside, controversy still arisesRead MoreEssay about We Must Search for Alternatives to Animal Testing1223 Words   |  5 Pagesdisease thanks to animal research but is animal research always beneficial? â€Å"Treat others as you would want to be treated,† is what the Golden Rule has taught us for many years. Should we not treat animals the same way we want to be treated in return? The topic of animals being used in medical research has been controversial for many years. One side of the argument says that using animals is the only way to safely test a product before it reaches the public, but others say alternatives should be pursuedRead MoreAnimal Testing Should Be Banned1094 Words   |  5 PagesThe most significant finding was the amount of animals that are being tested on every year. There are thousands of animals ranging from farm animals to the most commonly used, guinea pigs that have to suffer through animal t esting. Even though animal testing has decreased in some parts of the world there is still a lot to improve on to be cruelty free. The issue of animal testing has been going on for years now and through those years a lot of data has been obtained. A simple way to quantify theRead MoreShould Animal Testing Be Banned?1665 Words   |  7 PagesTesting Cosmetics on Animals Companies around the world use animals to test cosmetics. Animals, such as rabbits, guinea pigs, hamsters, rats, and mice, are used to test the effects of chemicals on the eyes and skin. While animal testing is not mandatory, many companies use it. About Cosmetics Animal Testing by the Humane Society International talks about the different options companies have that do not require the cruel use and eventual death of animals. The article also talks about the overallRead MoreLimitation on Animal Testing762 Words   |  3 Pages â€Å"The reason we use animal tests is because we have a comfort level with the process . . . not because it is the correct process, not because it gives us any real new information.† (Anderson). There have been numerous new developments and technology in our society today, old fashion animal testing should not be the number one experiment to test new products and drugs. Science should be moving forward in technology, where there is cruelty free research and testing. The modern technology, we haveRead More History and Pros of Animal Testing Essay1233 Words   |  5 PagesHistory and Pros of Animal Testing Abstract: Animal research refers to the use of non-human animals for testing or experimenting on. The first recorded use of animals for testing started with the Greeks in the third and fourth century BC. The use of animals for testing is usually in the basic fields of; biomedical research, security, evaluation and education of a product. It is estimated that almost 50 million—100 million animals are tested on and killed annually, but this is usually done toRead MoreSave Animals. Say No to Animal Testing!1390 Words   |  6 PagesArgumentative essay: Save animals. Say no to animal testing! Nowadays, it is a well-known fact that many companies test their products like cosmetics and medicines with animals before production to check their products ’safety and quality. A huge amount of animals are used in research purpose every year. Is it right for human beings to sacrifice millions of animals for testing purpose? Should animal testing be banned? Animal testing is a controversial issue and there is a heated debated about pros

Auditing and Assurance Standards

Questions: 1. Would King Queen be liable to EFL? Provide specific case references to support your answer? 2. Would your answer change if EFL had written to King Queen advising you that they intended to make a loan to Impulse and were relying on the 2012 audited financial report to assist them in making their decision? 3. Define actual and perceived independence, and explain the importance of each? 4. For each of the above independent situations list any professional standards and regulatory requirements breached and discuss possible alternative courses of action the auditor should have taken in order to properly discharge their professional responsibilities? Answers: 1. On analysing the mentioned case, it is understood that King and Queen being an auditor of Impulse Pty. Ltd had given an incorrect audit report, hence is liable to EFL for the losses suffered by them. Reason being simple, had the auditors conducted their work with integrity and due diligence, they would have come to know about the debtors and the inventory turnover drop and thus would have mentioned the same in the audit report issued for the period 30 June 2012 basis which the financier had extended loan to them. Unfortunately the auditors gave an unqualified audit report wherein the going concern was questionable at the time of the issue of the report which should have been highlighted. Also the auditors did not conduct the valuation of the assets of Impulse because of which there was incorrect presentation of the asset balances in the balance sheet, thus misleading the various users of the audit report. An auditor is expected to comply with ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Accounting Standards. As per this auditing standard, one of the major areas of accountability for an auditor is to ensure the suitability of the managements usage of the finances while preparing the financial statements (Auditing and Assurance Standard Board. 2009). An auditor should take all the necessary steps to accumulate an insight into the present condition of the auditing client with regards its level of performance and the risks attached with the client presently which may lead to doubts upon the companys future performance and competency. The pronouncements made in the case of Pacific Corporation v Forsyth (1970) 92 WN (NSW) 92 make it evident that an auditor should conduct his professional duty with due care and diligence. Professional scepticism is what is expected out of all professional. As per requirement, the auditor should seek the help of an expert in case he r she is not proficient enough in that area. The kind of vigilance that the auditor should conduct would depend upon the situation and in this scenario it was very clear that Impulse Pty Limited was not performing too well (Glover Prawitt, 2014). Therefore since EFL had financed on the basis of the audit report that King and Queen had given which revealed that the audit client had been performing well even though it was not, the financier has full right to claim losses from the auditor also along with the Company. 2. An audit report is issued for the outsiders of the company, be it the investors or the financiers. Thus in this case the auditor is liable to the financier since he had given an incorrect report. Therefore as per my opinion, the auditor would still be held responsible for the incorrect reporting due to non-compliance of the auditing standards. The auditors failed to conduct their duty ethically and independently. The auditors in spite of being aware of the actual scenario of the Company, yet gave an unqualified report proves the unethical conduct on their part (Colson, 1999). Therefore it can be rightly concluded that the audit was not performed as per the Australian Auditing Standards. Further to this, had EFL asked the auditor about the condition of the Company prior to giving loan to them and even then King and Queen would have kept silent on the same, then in that case also EFL would have full right to hold the auditor responsible. This is basically a case of lack of independence and due diligence on the part of the auditing professionals. 3. Actual Independence: As the term says, actual independence means independence in the real sense. Thus it means freedom from any influence of the external as well as internal auditors who have any major interest from the audit client. Thus while performing the professional duty, independence, integrity and objectivity is maintained. Unbiased and unprejudiced performance is what is perceived out of any auditor. Thus actual independence means real freedom of the actual state of mind. Therefore it concentrates upon the actual state of mind and how an auditor deals with varying scenarios and situations (Benjaminson, Doherty, 2012). The said term has importance in the auditing parlance as it emphasises upon the fact that the audit report is free from any biasness and the opinion is stated without any undue influence from the clients side. If there is no financial gain or such other material interest of the auditor from the auditing client, then actual independence is not defeated. Perceived Independence: Independence that looks like one is defined as perceived independence. There are times when the auditor is in a position to negotiate with the client. But even after being in such a position, if the auditor is able to take independent decisions and calls and state opinion which is true and fair, he is said to have applied perceived independence. Thus in such a situation, there generally exists a relationship between the client and the auditor due to which he or she is expected to perform his task with some deviations. In such a situation, professional judgement plays a vital role. Even though perceived independence does not safeguard the client from all possible risks related to audit, yet it would try to safeguard the auditor from being questioned upon his or her integrity and objectivity (Holland, Lane, 2011). Therefore just as working independently in the actual sense is important, simply pretending to be independent in ones task is equally important. 4. In the current scenario, Bob is said to have violated the provisions of Section 140.1 of the APES 110 Code of Ethics of Professional Accountant simply because during the conduct of audit as an audit assistant of Club Casino, he had come across certain financial information which according to him was best suited for his university assignment, hence used the same after removing all the references so as to maintain confidentiality of data but failed to take due permission from the client. The code specifies that an auditor cannot use the financial data of the client for his personal use until and unless he has obtained prior permission from the particular client (APESB, 2013). Using of any data of a company for the personal gain which would cause any kind of harm to the client should be refrained. The conduct of Bob was in contravention to the AICPAs revised confidentiality rule Sec 7216 even if he had removed all the references which would prove that the information was related to C lub Casino (Blatch, 2015). Rule 301 clearly states that an auditor is not allowed to unveil any classified data of any client without prior permission from the client. Although the said rule does not define any special method of obtaining permission, but Rule 391 makes it specific to obtain permission in writing. Although the data was presented in a manner wherein the identity of the client was hidden, yet the Confidential Client Information Rule limits the ways and means of revealing the clients information and the manner of adhering to the same. Therefore Bob should obtain prior approval from Club Casino mentioning the details about the data that he is using, the details of the university and the person to whom the same would be disclosed along with the purpose of the usage of the data. Section 273 of the Companies Act 2006 specifies that an auditor can perform the duties of a company secretary even if he or she is not qualified as a company secretary but he or she cannot perform dual duties. Therefore in this case Wendy is eligible to perform the duties of a company secretary even though is not qualified. But Wendy has violated the Act as it specifies that the same person who is auditing the books of account of a company, cannot act as a Company Secretary as well at the same time. Simple reason being that it would be in contradiction to the independence of an auditor as a company secretary is considered to be an officer of a company who help the directors of the company perform their work with due diligence and care. Thus if Wendy is to be appointed as the company secretary for a period of six months then he will have to step down from the position of an auditor of Ace Limited for that time period so as to safeguard the independence of an auditor. Independence is the core to successful audit. An auditors duty as a professional is to ensure that he gives the audit report which is true and fair and does contain any kind of biasness. The shareholders should be able to trust upon the same. However in the present scenario there is a violation of the independence of the auditor as Leos father is a factory foreman of Precision Machinery Limited and therefore sending him to conduct the audit of the internal control of the cash payment system would not be acceptable and hence would be in contravention to the auditors independence (Corplaw.ie. 2014). There is a self interest threat attached with the with such an engagement as the father who is connected with the auditor is expected to have financial interest with the client. Therefore Section 290.28 of the APES 110 clearly defines that the client should be well intimated from advance about any such kind of a linkage and relation which may have a material effect on the audit report being issued (APESB, 2013). Thus in this case, Leo can be appointed as the auditor only after intimating the client about the existence of such a relationship and obtaining prior approval from the same before making such an appointment (Fearnley,et.al. 2005). Further to this, even if Leo is appointed after permission from the client, yet the task performed by him should be reviewed by another independent senior auditor from the same firm in order to ensure that there is no prejudices attached to the same. In the present scenario, the auditor had threatened the client of resigning from the services if the previous dues are not cleared. But any professional, should ensure that such a threatening should not be given as there may be a situation wherein the auditee would have agreed to the same and not even paid the dues. Thus, in such a case the auditor should have delayed the audit procedure so that his engagement with the client is not endangered. In this case study, the client is not keen to leave the present auditors Chan and Associates and so offers them new furniture in lieu of the outstanding dues even though the furniture basically covered just half of the audit fees due. If all the partners of the audit firm are in agreement of the said arrangement then it is said to be in line with the Act (aicpa.org, 2014). However if the said arrangement is not in agreement with the other partners then settling the entire fees against half the value of the furniture is contravention to the auditors independence. Therefore an alternate solution would be settling the remaining 50% in cash. The second part to the question talks about the fact that a partner of the firm was offered 25% shareholding in a company which was unrelated to Classic Reproduction Pty. The said act is not in line with the code of ethics defined by the Act and also contradicts the independence of the auditor as well. An auditor can accept gifts from a client only after informing the other partners about such a gift and obtaining permission from them before accepting. In his case since the audit firm agrees to clear the dues in the form of a new furniture, hence the said gift would take the shape of a bribe. To rectify the said stance the auditor should have intimated the other partners in advance and taken there permission before accepting the same (Suseno, 2013). Lastly the auditors should have delayed the audit work but performed the same at the same time. References aicpa.org, (2014), New Ethics Rulings under Rule 102 Integrity and Objectivity and Rule 101- Independence, Available at https://www.aicpa.org/InterestAreas/ProfessionalEthics/Resources/Tools/DownloadableDocuments/Gifts_Basis_Document.pdf (Accessed 26th January 2017) Suseno, N.S., (2013), An empirical analysis of auditor independence and audit fees on audi quality, International Journal of Management and Business Studies, vol.3, no.3, pp. 82-87, Available at https://internationalscholarsjournals.org/download.php?id=278598407560124372.pdftype=application/pdfop=1 (Accessed 26th January 2017) Corplaw.ie. (2014). Importance of Auditor Independence . Retrieved from https://www.corplaw.ie/blog/bid/369348/Importance-Of-Auditor-Independence Fearnley, S., Beattie, V., Brandt, R., (2005), Auditor Independence and audit risk: a reconceptualisation, Journal of International Accounting Research , vol. 4, no.1, pp. 39-71, Available at https://eprints.gla.ac.uk/482/1/Audrisk21June_03.pdf (Accessed 26th january 2017) APESB, (2013), Compiled APES 110 Code of Ethics for Professional Accountants, Available at https://www.apesb.org.au/uploads/news/media_release/28112014034818_compiled-apes-110-code-of-ethics-for-professional-accountants-nov-2013.pdf (Accessed 13th December 2016) Auditing and Assurance Standard Board. (2009). Auditing standards ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards. Retrieved from https://www.auasb.gov.au/admin/file/content102/c3/asa_200_27-10-09.pdf Glover, S.M., Prawitt, D.F., (2014), Enhancing Auditor Professional Scepticism : The Professional Scepticism Continuum, American Accounting Association, vol.8, no.2, pp. 1-10, Available at https://aaajournals.org/doi/pdf/10.2308/ciia-50895?code=aaan-site (Accessed 26th January 2017) Colson, R.H., (1999), Professional Responsibilities: Due Care, Available at https://www.questia.com/magazine/1P3-663573281/professional-responsibilities-due-care (Accessed 26th January 2017) Holland, K., Lane, J., (2011), Perceived audit independence and Audit firm fees, Available at https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1935898 (Accessed 26th January 2017) Benjaminson, E. and Doherty, L. (2012). Independence in Fact and in Appearance. Retrieved from https://www.diva-portal.org/smash/get/diva2:546244/FULLTEXT01.pdf APESB, (2013), Compiled APES 110 Code of Ethics for Professional Accountants, Available at https://www.apesb.org.au/uploads/news/media_release/28112014034818_compiled-apes-110-code-of-ethics-for-professional-accountants-nov-2013.pdf (Accessed 13th December 2016) Blatch, M.L. (2015). AICPAs Revised Confidentiality Rule , Sec 7216 and the Tax Professional. Retrieved from https://www.thetaxadviser.com/issues/2015/feb/tpr-feb15.html