Tma 03 Aa100- Myths Surrounding Stalin in Khruschevs Speech

TMA 03 Part 1 - Stalin Khruschev s speech helped the creation of myths that surrounded Stalin to become stronger. Khruschev uses Lenin in his speech to counter Stalins behaviour/methods, and exaggerate it to a certian extent. Khruschev said that Lenin only used extreme methods in the most neccesarry cases , when the soviets were in harder times and struggling for survival although Lenin estblished, Apparatus of the repression that was of considerble size (Mohan, book 1, 2009, pg 136-7), In the immediate aftermath of revoulution and it was frequently used in the 1920 s by Lenin against those he regardedas opponents - even those who supported the goals of the revolution and the construction of a socialist society (Mohan,†¦show more content†¦The Oxen by Thomas Hardy as a common Sonnet form of 4:4:4 which is often used by nursery rhymes. This gives the poem a childlike feel, Which relates to the subject of the poem which appears to be a childhood memory of christmas. Parts of the poem relate t o Lukes Gospel , We picture the meek mild creatures, where they dwelt in there straw pen . With there being no room at the inn the story is Mary and Joseph had to stay in the animal stables, where they were to be surrounded by people, angels and animals. The poem by Seamus Heaney has a very different meaning but both have a sense of birth and new life. On the other hand Cow In Calf by Seamus Heaney has a split sonnet form of 3:6:5, which has a complicated rhyme structure, apart from the last three lines (lowing/Going). The description in the poem is made easier to digest with the combination of similies (Slung like a hammock). The way the cattle are represented and meaning s behind the poem s are very different with some things the same. Thomas Hardy s The Oxen has a traditional feel throughout the poem. Now they are all on there knee s which would relate to the birth of Jesus when everyone and animal kneeled before christ. Thomas Hardy implies that the oxen kneel every christmas eve due to them being present at the birth of jesus. It could be said that Thomas Hardy may be implying that the speaker is a shepard recalling a memory on

The Effects Of Emotional Processing On The Treatment Of Ptsd

A significant minority however, fail to adapt efficaciously. The continuance of intrusive signal of emotional disturbance include recurring nightmares, compulsions, phobias, pressure of talk, re-experiencing, return of anxieties, incongruous expressions of emotion to treatment failures/setbacks as to time and place, A subordinate reason for introducing the model arose from the incremental evidence that at least three forms of behavioural treatment were effective in reducing psychological problems, notably phobias. Common difficulties challenged during exposure therapy for PTSD, including under engagement and over engagement, are made known in the context of emotional processing theory and suggestions for how to contrive these difficulties are presented. Exposure treatment has the greatest evidence base and strongest empiric support for effectiveness in the treatment of PTSD. Emotional processing therapy is described by Baker. Second, logistic regression was used to foretell continuance of symptoms. Broadly, the person’s beliefs and appraisals definitely influence the protuberance. investigations of fear-relevant imagery from the perspective of behaviour therapy for reducing fear. 2008; Marks and Dar 2000) and in some cases fear declines despite negative expectations being confirmed during exposure (Marks and Dar 2000). What encourage adaptation to emotional disturbances, and what factors impede it? The search for an explanation of the process of adaptation led to theShow MoreRelatedPost Traumatic Stress Disorder ( Ptsd ) Essay1550 Words   |  7 PagesDisorder â€Å"PTSD is a disorder that develops in certain people who have experienced a shocking, traumatic, or dangerous event† (National Institute of Mental Health). 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HarrisonRead MoreLearning Theories Explain The Connection Of Fear And Avoidance Of The Trauma1070 Words   |  5 PagesAmong the approaches for treating PTSD that presented in chapter two of Trauma: Contemporary Directions in Theory, Practice, and Research (Ringel Brandell, 2012), the approaches I elected to focus on are CBT and PTSD, EMDR, SIT, and The Self-Trauma Model. CBT and PTSD: CBT (Cognitive Behavioral Therapy) approach can go to two directions. The first direction is learning theory, and the second is emotional processing theory (p. 15). The learning theories relate to behavioral approach aiming toRead MorePtsd : Post Traumatic Stress Disorder1462 Words   |  6 PagesPTSD, post-traumatic stress disorder is a mental disorder or serious condition that can develop after a victim who has witnessed or experienced a traumatic event.(American Psychiatric Association, 2013) When PTSD was identified as an mental health condition by the psychologist? The term PTSD first appeared in the 1980s, but the concept of this disorder can be traced back to 1952 when the first edition of the Diagnostic and Statistical Manual of Mental Disorders, DSM was published. The stress reactionRead MoreEvidence Based Practice And Practice1635 Words   |  7 PagesA. In today s society, there is a great deal of research and practice about evidence based practice. Most of this is highly sought upon in the field of psychology, where evidence and decision making is key to accomplishing new ideas of treatments for people who retain psychiatric problems. The meaning of evidence-based practice in psychology is that it involves making very educated and supported decisions based on punctilious, unambiguous, and astute evidence (Rousseau Gunia, 2016). With evidence-basedRead MoreAnalysis : Eye Movement Desensitization And Reprocessing1348 Words   |  6 Pagestreat conditions such as Post Traumatic Stress Disorder (PTSD), anxiety, depression, schizophrenia, and psychosis. People who find events or memories that disable the ability to enjoy everyday life are starting to use exposure therapy. Eye Movement Desensitization and Reprocessing (EMDR) is an effective exposure therapy that has been used for many years to help a patient remove painful thought and to deal with physical, mental, and emotional conflicts . In 1987, Eye Movement Desensitization andRead MoreThe Impact Of Terrorism On The United States932 Words   |  4 PagesThese include studies by Morland, Butler and Leskin into the effects of terrorism in the United States; Vazquez, Perez-Sales and Hervas covering the social and individual effects of terrorism in Madrid; Frazier and Berman covering post-traumatic growth in female sexual assault victims; and Joseph, Williams and Yule on psychosocial perspectives on PTSD and treatment (TRG pg 19). These studies show the importance of reprogramming PTSD clients towards normalizing and coping methods and re-integrationRead MorePost Dramatic Stress Disorder ( Ptsd )1550 Words   |  7 PagesPost dramatic stress disorder or PTSD is an anxiety disorder caused by very, frightening, stressful or distressing events. People with PTSD can often relive traumatic events through nightmares and flashbacks, and can feel, irritable, isolated and guilty. Some may also have problems with sleeping, for instance insomnia and find concentrating difficult. In the context of the impact on a person, this essay explores the question of what are the causes and effects of post dramatic stress disorder, andRead MorePost Traumatic Stress Disorder ( Ptsd )1294 Words   |  6 PagesPTSD or Post-Traumatic Stress Disorder is an increasing problem in our country. PTSD has its roots in the military, but the entire populace is subject to its effects. I served my country for the past 21 years and have seen the before and after of the effects of combat, so any discussions about PTSD, diagnosis, treatments, and cures is likely to catch my eye. In this paper, we will discuss the basics on PTSD, current rates in society, and list the possible cures and or treatments that are currentlyRead MoreThe Ethics of Eternal Sunshine of the Spotless Mind706 Words   |  3 Pageswere damaging to your physical health? PTSD Nearly five million Americans between the ages of 18 and 54 suffer from p ost-traumatic stress disorder (PTSD). The fear and horror can have lasting psychological and physiological effects with complications such as depression, substance abuse and even suicide (Wood,2007). Wood, A. (2007). The ethics of eternal sunshine. The Advocate: University of San Diego School of Law 24(1). Current Treatment for PTSD Cognitive behavior therapy helps individuals

School Art Education in America Free Essays

Two years ago, students from my middle school†s gifted program had the opportunity to visit Wexner Center for the Arts exhibition on contemporary architecture concentrating on human habitats. Students, after viewing the various exhibits and learning about the architects in docent-led discussions, participated in an activity in which they assumed roles as architects and general contractors in order to create their own habitats. Reluctant at first, they completed their tasks and then answered a list of questions prepared by museum personnel. We will write a custom essay sample on School Art Education in America or any similar topic only for you Order Now After reading through the student responses, I discovered that although the students had learned a little about architecture that day, they were deficient in their knowledge of architecture as being more than buildings we live in and use. Students could name several classical architectural styles but were limited in their responses to other areas of the study. In his book Architecture is Elementary, Nathan B. Winters states â€Å"Years of research indicate that the lay public has not grown much beyond the fourth grade level in visual literacy,† (Winters, 1997). It is my intent to search for the best instructional practices to teach architecture to middle school students using an action plan involving my middle school art students, the community of Plain City, selected professional architects, contractors and city planners in order to increase students† knowledge of architecture. I hope to expand student†s knowledge of architectural styles, help develop an appreciation for architecture, study problems of historic structure preservation, and planning. The booklet, Imagine! Introducing Your Child to the Arts, provides parents with methods to introduce children to the arts while encouraging children to imagine. In chapter seven entitled â€Å"Architecture and Children†, it is stated â€Å"Architecture unites culture with perception and technology. † The chapter defines the study of the â€Å"built environment† as architecture, landscape architecture, historic preservation and planning. Describing children as natural builders, the author implores parents to enjoy, admire, and enable children to build forts and other items of play (Donohue, 1997). The booklet provides parents with ideas to use with children starting with their own home, such as, showing them how the plumbing and heating systems work. This booklet is geared for use by parents of children up to third grade. In a final statement the importance of teaching architecture is stressed. The author says â€Å"Many children, in fact, have strengths in the kind of visual, spatial and tactile thinking that are invoked in architectural design and analysis, that they may not be called upon to use in other school subjects. Donohue stresses that being able to think three-dimensionally can be applied to other subjects and life experiences (Donohue, 1997). While this booklet did not specifically pertain to middle school aged students, it supports the need for education in the architectural field. The paper entitled â€Å"Bulgaria and Romania: Lessons† discusses ideas that are intended to increase the cultural awareness of middle school students concerning life in Bulgaria and Romania. Part eight of the paper is a lesson entitled â€Å"Comparison of Architecture. The objective is to â€Å"Enable students to see that the people in Romania and Bulgaria live in a variety of different architectural styles of homes. † (Binger, 1996) The author uses the inquiry method by having American students analyze photographs of homes and towns in Bulgaria and Romania and write a description of the life of a person living in one of the houses. The students were shown pictures of famous buildings in the area and had to be able to name and describe them. This paper includes architecture as one of the areas of study, and in my opinion, the method used was appropriate for middle school students. Architectural Treasures, cover story for â€Å"Arts and Activities,† describes an art lesson for eighth grade students involving slides of famous buildings from the beginning of time to the present concentrating on four cities; Toronto, Philadelphia, Santa Fe, and the author†s hometown, Mechanicsburg, Pennsylvania. After viewing and discussing thirty thousand years of homes, the students created their own architectural structures from clay. Discipline-based instruction was used because the students were not regular art students. This lesson could be, in my opinion, used as part of an action-plan for middle school students. In exploring action research methods, the article by Mary Hafeli describes lessons in which decisions made by the student and teacher involve power struggles and questioning of values by the teacher. Ms. Hafeli asked the question, â€Å"How are judgments about student artworks formed? † (Hafeli, 2000, p 130). She divided her article into the following segments: research framework, setting and participants, and data collection and analysis. All of these areas were supported with relevant citings by well-known authors. Michael Parsons† review of Ms. Hafeli†s article suggests that issues of power in the classroom make a â€Å"Desirable direction for research† (Parsons, 2000). The article discusses action research, which is an area I needed to explore while working on my topic. In her article, Design for Inquiry, Delacruz discusses the importance of students solving problems and states, â€Å"The best teaching methods and strategies are those contributing to a climate that fosters self-confidence and encourages self-inquiry and self-reliance. † She further states, â€Å"When students form their own questions and learn complex thinking processes, that instruction is inquiry-centered. She believes that the inquiry method should be useful for art educators at all levels particularly school-based art teachers. (Delacruz, 1999) A new model of critical inquiry is disclosed by George Geahigan. He states that inquiry means to â€Å"Investigate, to search for knowledge and information. Critical inquiry starts with a personal experience that students have with a work of art. It can be promoted by students exchanging opinions and observations about a work of art, by students comparing and contrasting works of art, and by confronting students with provocative and controversial works of art. (Geahigan, 1999) This method could be applied very well to the teaching of architecture in an action plan using examples of architecture in the community. The authors of Architectural Images Through the Dual Lens of Picture Books and Creative Dramatics, state that, â€Å"The idea of architecture as a meaningful and vitally important part of the student environment was not present in art curricula prior to 1993 and that introducing architectural concepts to children is a relatively new area of the curriculum† (Cleaver, Scheurer, and Shorey, 1993). The authors recognize the integration of architecture education through a comprehensive listing and review of books published about architecture for children. Ways to integrate the ideas were presented in many subject areas. They state that other countries are also interested in incorporating architecture into learning, citing the British project â€Å"Learning to See. † The authors discuss a variety of books that introduce types of houses in various regions of the United States. A suggestion is made that this book could be used to produce a photographic record of children†s homes in their communities to make a classroom book. As this was to be part of my action plan, I was interested to know that this idea had already been implemented. The authors support educating children about architecture stating â€Å"By being sensitized to style and form and function of structure, children may more easily see who we are as a culture as mirrored in our surroundings† (Cleaver, Scheurer, and Shorey, 1993). After the literature review it is my belief that it would be an opportune time to go ahead with my action plan for several reasons, the most important being the enhancement of art education of children in our school district. Plain City is the fastest growing community in the area and is situated next to Dublin and Hilliard in Franklin County. The Big Darby watershed runs through the area and a state of the art suspension bridge is being built literally in my back yard. Housing developments are forming everyday and our students† parents are involved in making decisions about this growth. To teach middle school aged children to be aware of the value of architecture as functional, and hopefully beautiful, will involve a process that I hope to achieve in my action plan. The ideas presented in my research can be incorporated, expanded upon, and evaluated in the proposed plan. It is submitted that the plan will require more definition, research, and fine-tuning in order to implement it. We are all watching a community growing from rural agricultural based, Amish influenced society to becoming participants in the building of a modern extended community. Economics plays a definite role here, but much can be done through art education of middle school students to achieve a social balance. How to cite School Art Education in America, Papers

Auditing Theory and Practice Global Population Reaching

Question: Describe about the Auditing Theory and Practice for Global Population Reaching. Answer: Introduction Due to the reason of global population reaching high, the basic quest for food is going to be obvious and to meet the requirement of the people so far food is concerned, the world should be equipped with the recyclable resources of foods, at the same time the producer should look for the proper alternative which can make the world free of pollution from the process of production. The bio sustainable products are to be prioritised for the use of manure or feeds. The fish feeds are, therefore, being highly appreciated when it is made of earthly ingredients. The people who are habituated with non-vegetarian foods normally look for fishes and other meats. Bio Sustainable Feeds Ltd is engaged in the fish feed with their experienced research and subsequent development for which they are reckoned with. This article will emphasize on different aspects of audit in the company with finding out the system through which the company maintains its financial accounting. There are different factors which are obvious for conducting an audit and the same process will be followed while the audit assignment is to be executed(Chung, 2016). This company is listed in ASX and as a mandatory compliance; the company has to get their financial accounting audited every year. For doing the audit an external audit firm is to be deployed who will verify and conclude about the overall financial accounting to infer about the accurateness of the financial accounting standard of the company. In the following discussion we will highlight the issues related to audit assignment with proper steps with the conducting of audit, assessment of audit risk, concentrate of critical areas, etc which are appended below(EWOS, 2012). Steps for auditing There are certain steps for conducting audit by a professional audit firm of any company which is listed in ASX. BSF Ltd. is such a company who are listed in the ASX. So the stakeholders are willing to know the result of the audit to be conducted. In broad spectrum there are six steps to be followed for audit purpose. They are as follows:- Required Documents The list of required documents is to be filed to the client with a proper notification for the forthcoming audit which is found by the auditor in the checklist. These documents may consist of the historical audit report, the bank statements of the company along with receipts and general ledger. Along with those, the auditor may ask for the organizational tree of the organization and the copies of board and committee minutes of the meetings and the constitutions consisting of bylaws and standing rules(Penn, 2016). Preparation of audit plan The planning of audit is done with the information found in the documents and then the plan of audit is being chalked out to identify the way of conducting the audit. The derivation of auditory risk is to be emphasized with the experts for identification of probable grey areas. After then the audit plan is finalised for conducting the same. Convening a meeting The auditor has to sit with the top management and the key personnel of the company for exploring the scope of audit which is to be projected by the auditor for the purpose of making them aware about the same. This meeting will mainly emphasize on the time limit of the completion of the audit, the objective of the audit, and the cooperation of the departmental heads are sought for to make the departmental staffs aware of the audit with some interviews to be conducted by the auditor with the respective staffs(Gupta, 2006). Fieldwork of audit After gathering the information from the meeting, the auditor will finalize the audit plan. The audit plan will be transparently communicated to the staff of the audit team as well as to the staff members of the company for making the review of process and procedure of the audit. Main emphasis will be given on the issues of compliance of the working process and subsequent procedures along with the evaluation of internal control to find them in place with adequacy. The course of audit will raise certain issues which are to be highlighted for the quest of the response from the management. Preparation of a draft audit report The head of audit will make a report which will consist of the observations of the audit. The report should include the calculation error or omission, problems related to posting, execution of authorized payments not made, and other disorders along with other concerns found in the course of audit. This draft report will lead to a final report which will schedule the findings with the basic irregularities found during the course of audit with subsequent advice for recommending solutions of the problems(Gupta, 2006). Close meeting with the management The final meeting will be between the top level management and the auditor in which the management is responsible for clarifying the noted discrepancies with the notation of agreeing or disagreeing with the issues. This will lead to probable remedial measures to be undertaken by the management in due course of time for getting rid of these discrepancies with setting up of proper time frame. This meeting is vital as this will lead to future course of action with the resolution of keeping track of the problems found in the course of audit with subsequent follow up for remedies to be placed. Audit Risk detection and judgment The activities of audit face three types of risks which are known as inherent risk, control risk and detection risk. In the following, we will discuss them with the implication of hypothetical risk allotment under three different head for BSF Ltd. to justify the acceptance of this audit assignment by the auditor(Unifr, 2016). Inherent Risk Inherent stands for some feature which is already there. In case of inherent risk in audit, it is raised from the misstatement of object which is found in the financial statements. This risk is generated from the mistakes happened due to the action of omission or errors which is basically happen due to non-practice or failure of proper control, mainly internal. The detection of inherent risk and subsequent action for the audit purpose is the field of high professionalism which is to be made by the leader of the audit team. Inherent audit risk is more in a new company with diversified activities, where the overall control is becoming weak due to unprofessional decentralized handling. On the contrary, in case of old manufacturing unit with the system and process in place reveals low level of inherent risk(Actuateip, 2015). Control Risk Control risk is defined as such risk which arises from material misstatement in the statement of the financial activities of the company this risk is due to the reason of improper practice of controlling measure taken up by the management internally. The internal control system to find out the fraud and error at every layer should be on higher range to mitigate control risk. It is found in the financial statement of the company that the instances of frauds and errors happen due to lack of proper internal control in place. And these elements are responsible for raising the control risk so far audit is concerned(Aicpa, 2006). Detection Risk Detection risk is such risk which cant be tracked by the auditor from material misstatement in the financial statement. This is due to improper assessment of the assignment with improper emphasis is given in improper issues, or not prioritizing the issues with proper statement. In case of given hypothesis, the inherent risk is at 90%, control risk is at 5% and detection risk is at 80%(Unifr, 2016). To calculate the audit risk:- Audit Risk= inherent risk x control risk x detection risk In this case audit risk is derived as ---- 90% x 5% x 80% = 0.036 This derived audit risk seems to be good as it is in lower range. If the auditor is fixing any parameter for the audit risk, they should follow that, otherwise this audit risk should be felt comfortable by the auditors for conducting the audit(Unifr, 2016). Audit Program Following audit program is to be followed by the firm for auditing BSF ltd:- The auditor, after assuming the audit risk at comfortable level, should give the notice to the management of BSF stating the acceptance of the assignment with proposed time limit and the list of documents required. Next step is to make the schedule of the audit which should detail the events with period of audit, details of assigned person as leader and the required variety of resources and documents needed from the company. The plan of audit is next part which is to be made as per the objective and scope of the audit process which is being fixed in the joint meeting between the auditor and management leaving the statutory fields which are to be audited mandatorily by the auditor. The most vital part is the managing of the audit process which is the sole responsibility of the leader. He will find the compliance of the plan and accordingly change the schedule if necessary. It is his prime duty to keep the management posted about the development of the audit process. The submission of the audit report to the process owner and the stakeholders of the company is the ultimate part which closes the audit process. The company management should be aware of the irregularities found and accordingly ensure proper action to get rid of those in future(Mediacongo, 2015). Accounting Journal of BSF related to R D and CSIRO grant: Date Particulars Debit ( in AUD) Credit( in AUD) 10.07.2013 Bank A/c debit 500 million CSIRO grant a/c Credit 500 million grant from CSIRO 14.09.2014 Research a/c debit 170 million Bank A/c Credit 170 million expenses incurred in research 12.10.2014 Fixed Assets a/c debit 40 million Research a/c debit 40 million fixed assets procured for research 25.09.2015 Research a/c debit 160 million Bank A/c Credit 160 million expenses incurred in research 02.02.2016 Research a/c debit 170 million Bank A/c Credit 170 million expenses incurred in research 15.04.2016 Development a/c debit 100 million Bank A/c debit 100 million expenses incurred in development Observation of journal entries related to CSIRO grant and R D expenses are ok with proper following of the conditions. TBL addendum of BSF GPFS The claim of Triple Bottom Line by BSF for ensuring social economical and environmental sustainability is adjudged as positive as they are contributing to the society by their research work for the community and the people, the economic sustainability with the profit generation for the company and the environmental sustainability by using the earthly ingredients in their research to find the eco friendly fish feed which will be treated as the biggest success of the company. Hence this claim may be endorsed by the auditor in favor of the company(Chung, 2016). Exclusive control over patent right of BSF It is normal practice of the patent Act of Australia to confirm two types of patents- standard patent and innovation patent. This patent of BSF falls under the standard patent which covers any product. The claim of BSF to the exclusive patent of the bacteria based feed technology is not justified as they have acquired the patent of the product only with its nomenclature and composition, but not the said technology, as a whole. Hence their claim will not endorsed by the auditor(Sarker et al., 2016). References: Accounting-simplified, 2010. Audit Risk Model Inherent Risk, Control Risk Detection Risk. [Online] Available at: https://accounting-simplified.com/audit/risk-assessment/audit-risk.html [Accessed 20 September 2016]. Actuateip, 2015. Patent Disputes. [Online] Available at: https://actuateip.com.au/patent-disputes/ [Accessed 20 September 2016]. Aicpa, 2006. Audit Risk and Materiality in Conducting an Audit. Effective for audits of financial statements for periods beginning on or after December 15, 2006. Earlier application is permitted; https://www.aicpa.org/Research/Standards/AuditAttest/DownloadableDocuments/AU-00312.pdf, 47(107), pp.1647-62. Asic, 2016. Are you a large or small proprietary company. [Online] Available at: https://asic.gov.au/regulatory-resources/financial-reporting-and-audit/preparers-of-financial-reports/are-you-a-large-or-small-proprietary-company/ [Accessed 17 September 2016]. Chung, E., 2016. Shift to plant-based fish feed could hurt health, environment. [Online] Available at: https://www.cbc.ca/news/technology/aquaculture-feed-1.3262922 [Accessed 14 September 2016]. EWOS, 2012. Fish Foreever. [Online] Available at: https://www.ewos.com/wps/wcm/connect/6e703148-9c92-437a-9ac5-1046fd27d3c0/Spotlight+5.pdf?MOD=AJPERESCONVERT_TO=url [Accessed 13 September 2016]. Gupta, A., 2006. Best Practices in Auditing. [Online] Available at: https://asq.org/quality-progress/2006/05/problem-solving/best-practices-in-auditing.html [Accessed 20 September 2016]. Ipaustralia, 2016. Patent basics. [Online] Available at: https://www.ipaustralia.gov.au/patents/understanding-patents/patent-basics [Accessed 20 September 2016]. Mediacongo, 2015. ToR Audit BSF-IA Final. [Online] Available at: www.mediacongo.net/docs/jobaof/2015/wv_tdr_anglais_20150418.docx [Accessed 17 September 2016]. Penn, S., 2016. Six-Step Audit Process. [Online] Available at: https://smallbusiness.chron.com/sixstep-audit-process-17816.html [Accessed 17 September 2016]. Reimers, C.I., 2010. Sustainability through Profitability: The Triple Bottom Line. DigitalCommons@University of Nebraska, 01 January. pp.1-3. Sarker, P.K., Kapuscinski, A.R., Lanois, A.J. Livesey, E.D., 2016. Towards Sustainable Aquafeeds: Complete Substitution of Fish Oil with Marine Microalga Schizochytrium sp. Improves Growth and Fatty Acid Deposition in Juvenile Nile Tilapia (Oreochromis niloticus); https://journals.plos.org/plosone/article?id=10.1371/journ. PLOS Journal. Unifr, 2016. Risks (Audit Risk Formula). [Online] Available at: https://www.unifr.ch/controlling/assets/files/Noesberger2016/3-audit-risk-formula.pdf [Accessed 20 September 2016].