Thursday, August 27, 2020

Why Fear National ID Cards?

Included in 2001 in the New York Times Alan Dershowitz’s article â€Å"Why Fear National ID Cards? † presents the possibility of a National ID Card framework being put to use in the United States. The thinking behind such a thought is this, with the penance of a portion of the individual’s protection a more prominent degree of security, correspondence, and profitability can be accomplished while disposing of a portion of the heartless and wasteful strategies for distinguishing proof we use today.A National ID Card comprising of a name, address, photograph and unique mark print would be the main national uniform ID that would supplant the high number varieties of recognizable proof that are given state by state. This would definitely diminish the odds of fraud by the utilization of a bound together framework and severe methods for circulation. An increasingly exhaustive ID will take into consideration quickened hold up times at high security areas, for example, ai r terminals, and for the individuals who decay to show such an ID would be exposed to advance security measures.The rules in which individuals are required acquire or present ID would continue as before this takes into consideration leftovers of the old arrangement to stay as a result and further safe monitors the residents from a potential over venturing government. An increasingly extreme strategy or measures change could prompt a maltreatment of intensity or kick off comparative non-well known arrangements to be followed up on. It would likewise empower the pace of extradition of unlawful migrants to increment alongside giving a superior way to lawful settlers to show their status to authorities.â€Å"Rights are an element of experience, and our ongoing encounters encourage that it is dreadfully simple to be mysterious †even to make a bogus personality †in this enormous and decentralized country† (Barnet and Bedau). This message understood straightforwardly from the article places into point of view the genuine danger of the fear mongering. Psychological oppressor stow away in the midst of the overall population, this is a concerning reality. No framework can forestall all demonstrations of fear yet a National ID card with an inserted comparing unique finger impression can diminish the presumable hood of the production of bogus personalities and catch the individuals who are utilizing the shortcomings of the current framework to sneak past unnoticed.Alan Dershowitz’s stresses the significance of the end of the current pattern of racial and ethnic generalizing that goes about as a countermeasure for potential dangers to security. Improving common freedoms for these focused on bunches is accomplished by wiping out the need to focus on these gatherings by and large. By using safety efforts, for example, criminal-history recovery frameworks and a comparing unique mark on the card itself we can evacuate the explanation behind profiling pe ople because of their appearance alone.

Saturday, August 22, 2020

Desdemona’s death Essay

Iago doesn't promptly propose Desdemona’s demise. He initially guarantees that Othello is persuaded of her blame. Toward the start of the scene, Iago reveals to Othello that it's anything but a wrongdoing for a lady to be bare with a man if nothing occurs. He likewise expresses that if he somehow managed to give his better half a tissue, she would have the option to do with it as she wished. These tokens of Desdemona’s assumed unfaithfulness stimulate Othello’s outrage. After Iago at last concedes that Cassio has disclosed to him he has lain with Desdemona, Othello is as of now daze with anger and envy. So as to additionally prod Othello, Iago persuades Othello to stow away clarifying that he will ask Cassio to portray his relationship with Desdemona. Iago trains Othello to watch Cassio’s face during the discussion. In actuality Iago relates his involvement in a whore named Bianca. Cassio is so diverted by his story that he snickers insanely. Othello, who is as of now nonsensical now, envisions that he is hearing more than he really is. When Cassio discusses about Bianca holding tight his neck and pulling at him, Othello says, â€Å"Now he advises how she culled him to y chamber† (4. 1. 141). Later on in the scene, Bianca shows up, and contends with Cassio. Iago utilizes this in support of him by persuading Othello that Cassio has given Desdemona’s cloth to Bianca, a prositute. Othello asks, â€Å"How will I murder him, Iago? † (4. 1. 170). At the point when Iago endeavors to compare both Cassio and Desdemona to junk, Othello can consider just slaughtering Cassio, yet not his excellent and adoring spouse. Mockingly, Iago says to Othello, â€Å"If you are so affectionate over her wrongdoing, give her patent to affront; for, on the off chance that it contact not you, it draws close to nobody† (4. 1. 197-199). Compromised with passionate disconnection, Othello reacts as Iago needs him to and says, â€Å"I will slash her into messes. Cuckold me! † (4. 1. 200). Iago first ruins Desdemona by probably offering confirmation of her acts of unfaithfulness to Othello. Iago at that point irritates Othello by confining Cassio, causing it to seem like Cassio is chuckling about his trysts with Desdemona. Othello is infuriated to such an extent that he concludes Cassio must bite the dust, however he can't force himself to execute Desdemona. At long last, Iago compromises Othello with enthusiastic disconnection. Othello at long last yields and expresses that Desdemona must kick the bucket.

Friday, August 21, 2020

An Argumentative Essay Topic

An Argumentative Essay TopicArgumentative essay topics are a method of providing the basis for an essay. In this manner, you provide facts and figures in support of your arguments. They are what form the basis of your essay and help make it a worthwhile read for the reader. You can use argumentative essay topics to provide additional information to an existing argument by making use of those facts and figures that support your argument.There are several types of argumentative essay topics. There is the fact based essay topics where you make use of real facts and figures and the other one is the opinion based essay topics where you express your own opinion. An opinion based essay is the basic difference between them. Fact-based essays usually consist of factual figures while opinion based essays are made up of personal opinions.There are also the basic differences between the two essays. Fact-based essays are more likely to be controversial because they are dealing with certain facts that are not commonly known by most people. Opinion based essays are usually less controversial since there is no known common knowledge factor. It is based on personal thoughts rather than a consensus on what has been thought or expected by most people. It is not uncommon to find these essays to be mixed up in different opinions, therefore, the fact based essays usually take the reigns over the opinion based essays.The best essay topic will depend upon the ability of the writer. Some writers are good at giving points and supporting evidence in their essay. Some writers are better at opinion based essays where they tend to use their own opinions rather than facts. If you are unsure whether you have the ability to write such a topic then you can ask for some assistance from an editor. If you have any doubts regarding the ability to write such a topic then you can always start off with a topic that is already written.One of the many types of essay topics is the scientific essay topic. In this case, you would use facts and figures and provide a clear explanation to a topic related to science. Scientific essay topics may even discuss some technological or other issues. It is useful to write about issues where you feel there is room for both general agreement and debate. The more you can do this, the better chances you have of being successful in writing an essay that is well accepted by the audience you have set out to achieve.In the case of an essay topic about philosophy, you would normally write about a common interest of yours. You would then attempt to tie your interests into philosophical topics that are associated with your common interest. For example, if you were a fan of sports, you could write an essay about football or perhaps baseball. Then you could discuss the relationship between these sports and the philosophy of Socrates. By doing this, you can highlight the philosophical qualities of the sport and make it more interesting to your readers.The rea son why it is good to combine different kinds of topics is because it allows you to use your personal opinion or those of your family members, as long as they are personal opinions which are supported by a factual basis. It should also be noted that the main idea of the essay will need to be supported by facts and figures rather than opinions or false facts. It is not worth looking at a personal opinion or viewpoint that does not hold any factual basis, even if it makes it look more convincing.You will notice that there are a number of essay topics that you can create based on your particular interest. You can also choose to write different kinds of essays based on your hobbies or even topic areas. The essay topic you are interested in can be researched using the Internet. Some research sites offer writing templates as well as study guides, which can make it easier for you to gain a better understanding of the topic.

Monday, May 25, 2020

Slavery, Segregation, And Discrimination - 1264 Words

Through slavery, segregation, and discrimination, history coded the worst word : the N word. However, banning this most heinous abomination of speech, used throughout history to oppress and dehumanize black people, in fact only perpetuates the trend of removing power from those whose voices society silences. Utilizing the N word gives black people a measure of control over their identities that history stole. Reclamation remembers the odious history of the word and honors the people who lived it, while giving the black community autonomy over their language, history, and selfhood. From a historical perspective, the N word has been utilized in the same way and for the same purposes as any slur. Its intention: to generalize, to dehumanize,†¦show more content†¦Four hundred years later, the perception of black people remains the same; sub-human, commodified, and downtrodden. White people granted themselves authority over black lives. They allowed themselves to dictate the terms on which black people lived, worked, and identified themselves. They coined the N word as the ultimate insult, a term for the lowest echelon of society, not even above an animal. Using the N word brings up those four hundred years of slavery, it reminds all involved parties that black people remain inferior in the eyes of society. Does this mean that the N word should be banned? No. Does this make any utterance of that profane word inappropriate? No. Does the vocalization of that word dishonor the memory of all those slaves who toiled and died in slavery or those brave activists who fought for the right to vote? No. Language is the one great unifying force that binds humans together as a species. A person’s ability to comprehend the extended metaphors of language hold within them the ability to define themselves and the world around them. Naming something gives a sense of power over it, an ownership, a right to do with it as the namer pleases. White people stole black people’s ownership over themselves when they enslaved them, and stole black people’s identities when they made the N word a synonym of laziness, ignorance, and worthlessness. That stolen authority over their sense of

Friday, May 15, 2020

Biography Of John Watson s Little Albert - 2065 Words

In the 1920s, American psychologist John Watson coined a novel movement of psychology known as behaviorism (Gluck, Mercado, Myers, 2011). â€Å"Inspired by the works of prominent psychologists Ivan Pavlov and Edward Thorndike, behaviorism is a discipline of psychology that places its focus on observable behaviors rather than internal consciousness†. Stemming off Pavlov’s earlier research, Watson’s experiment â€Å"Little Albert† could be considered one of his greatest psychological advancements in behavioral psychology (Green, 2009). While his controversial experiments did result in moral tensions regarding his research methods, he is still celebrated as an accomplished researcher in the field of psychology (Digdon, Powell, Harris, 2014). Considered by many the founder of behaviorism, John Watson’s works led to further psychological discoveries allowing his legacy to live on today. In the year 1878, John Broadus Watson was born to Emma and Picke ns Watson in a small rural town near Greenville, South Carolina (Wozniak, 1997). Living in rural poverty contributed to a distressing adolescence. His mother, ardent in her faith, named Watson after a Baptist minister with the ambition that her son would one day aspire to pursue a ministerial vocation (â€Å"John Watson (1878-1958)†, 2013). His mother’s strict views on faith led her to openly reject controversial vices of free society, such as drinking or smoking. Unlike his mother who held strict religious beliefs, his father’sShow MoreRelatedFather Of Behaviorism : Broadus Watson935 Words   |  4 Pagesof Behaviorism: Broadus Watson During the late 19th century and early 20th century, psychology was defined as the study of the human mind had an emphasis on introspection (Editors of Encyclopà ¦dia Britannica, 2015). After this period of time, psychologists began to criticize the validity of introspection as a method of study (McLeod, 2008). This doubt sparked new ideals and lead the field of psychology to be revolutionized. This new revolution was lead by John Broadus Watson, who is often thought ofRead MorePerspectives Paper1467 Words   |  6 PagesBehaviorists and cognitive psychologists have debated for many years. It is from these two schools of thought that dueling informational ideas have been born. Originally, behaviorism was the leading school of thought being led by John B. Watson and B.F. Skinner. Later new ideas regarding the mind became more prominent. Edward C. Tolman was one of the more prominent figures of this field. Behaviorists looked for more evidence of behavior and rejected any ideas about the mind. An idea that was highlyRead MoreJohn B. Watson Behavioral Psychology Part 21415 Words   |  6 Pagesfocus of psychology was on the analysis of the conscious mind. During the late 1800’s, Sigmund Freud, a leader in psychology at the time, had proposed theories of psychology that focused on the conscious and unconscious mind. He explained behavior as a response to the desires of our unconscious and conscious minds, implying that individuals did not have much control over their behaviors or thoughts. In the early 1900’s, during Watson’s career, the country was recovering from the First World War. AmericanRead MoreThe Theory Of Animal Intelligence By Edward L. Thorndike s Impact1234 Words   |  5 Pagesbehavior will cease the behavior. This experiment would be taken one by B.F. Skinner discovering the theory of Operant conditioning and behaviorism.(Boundless 2016) Inspirations Edward was inspired by the thought process of Francis Bacon, John Locke, and John B. Watson through these men they helped lead Thorndike into discovering the certain process of mental conditioning through his Law of Effect that showed animals do not learn, but are conditioned to perform events that give them a reward in the endRead MoreJohn B. Watson s Theory Of Psychology1266 Words   |  6 PagesJohn B. Watson Psychologists have been focused on observing and understanding human behavior for centuries, dating back to the Greek philosophers when psychology and philosophy were considered one.Today, Psychology is the study of human behavior, beginning before birth and lasting until death. It is clear that the observance human behavior is a vast and profound source of data for psychologists. Early philosophers relied on methods of observation and logic. A physiologist named Wilhelm Wundt inRead MoreThe Contribution of Different Approaches to Psychology for the Development of Modern Psychology1147 Words   |  5 Pagesoperant conditioning involves learning from the consequences of behavior. John B. Watson is considered as the father of child psychology who contributed a lot towards the behavioral approach in psychology. Behaviorists like him suggest that everyone is born with a blank state of mind or â€Å"tabula rasa† where the environment shapes the individual and people has to lear n through experience and that nothing is innate. John B. Watson says ()Therefore, the personality of the person and the behavior is determinedRead MoreStrategy Safari by Mintzberg71628 Words   |  287 Pagesmanagement needs to be opened up, not closed down; it needs reconciliation among its many different tendencies, not the isolation of each. To enrich the experience of this safari, we hope to follow up with a Guidebook. We have also prepared an Instructor s Manual to facilitate the use of this rather unconventional book in the classroom. We owe many thank-yous. Bob Wallace of The Free Press must be especially singled out. In the musical chairs world of publishing these x EMBARKATION days, to beRead MoreOrganisational Theory230255 Words   |  922 Pages. Organization Theory Challenges and Perspectives John McAuley, Joanne Duberley and Phil Johnson . This book is, to my knowledge, the most comprehensive and reliable guide to organisational theory currently available. What is needed is a text that will give a good idea of the breadth and complexity of this important subject, and this is precisely what McAuley, Duberley and Johnson have provided. They have done some sterling service in bringing together the very diverse strands of workRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 Pagesand permission should be obtained from the publisher prior to any prohibited reproduction, storage in a retrieval system, or transmission in any form or by any means, electronic, mechanical, photocopying, recording, or likewise. To obtain permission(s) to use material from this work, please submit a written request to Pearson Education, Inc., Permissions Department, One Lake Street, Upper Saddle River, New Jersey 07458, or you may fax your request to 201-23 6-3290. Many of the designations by manufacturersRead MoreLogical Reasoning189930 Words   |  760 Pages................................................................................................... 229 Telling the Truth, While Still Misleading ....................................................................................... 235 Saying Little with Lots of Words ..................................................................................................... 235 ix Persuading Without Using Reasons ..............................................................................

Wednesday, May 6, 2020

The Effects Of Alcohol Abuse On The Body - 1644 Words

Alcohol abuse can also cause short-term effects to the body. Although there are many different short-term effects, the most common happens to be a hangover which is a â€Å"group of symptoms experienced by a person after a heavy consumption of alcohol† (Alcoholic 1). Symptoms of a hangover often consist of nausea, fatigue, thirst, headache, diarrhea, and sensitivity to light and noise. The severity of a hangover depends on several factors; these factors include the amount of alcohol consumed, the level of hydration in the body at the time of alcohol consumption, and disease. Although hangovers are the most common short-term effect, blackouts are also a short-term result of alcohol abuse. Consuming large amounts of alcohol can lead to temporary amnesia where the person is unable to recall events that occurred after he or she began drinking. Unfortunately, blackouts can lead to serious repercussions, especially if the person is engaged in sexual activity during that time. Black outs are much more common among social drinkers than previously assumed and should be viewed as a potential consequence of acute intoxication regardless of age (National 1). Drinkers who experience blackouts typically drink too much and too quickly, which causes their blood alcohol levels to rise very rapidly. Typically, college students are at risk for experiencing a blackout, as an alarming number of college students engage in binge drinking. Even though these short-term effects do not seem as bad as theShow MoreRelatedEffects Of Alcohol Abuse On The Body991 Words   |  4 PagesEffects of alcohol abuse Alcohol abuse has become a growing problem in the U.S. today. Even though alcohol prevents certain illness and extends life, alcohol abuse needs to be controlled before it gets to out of hand because it has many negative effects on a person’s body, it can cause harm to children mentally and physically, and not only affects the person drinking it but the people around them. Alcohol abuse has many negative effects on the body. One way it affects the body is through the heartRead MoreEffects of Alcohol Abuse on the Human Body1919 Words   |  8 Pagesï » ¿Introduction The effects of alcohol on the human body are well documented. Researchers have over time demonstrated that excessive consumption of alcohol, what is herein referred to as alcohol abuse, does adversely affect the human body. In this text, I define the term alcohol abuse and examine the effects excessive consumption of alcohol has on the human body. What is Alcohol Abuse? It is important to note from the onset that the term alcohol abuse does not have an assigned definition. WhileRead MoreAlcoholism should be banned772 Words   |  4 PagesTASK 1 Topic: Alcohol consumption should be banned. Argue for or against the statement. Argument For Topic sentence: Alcohol consumption should be banned Supporting ideas: 1. Effects of alcohol abuse in your body 2. How does alcohol affect family life’s 3. The effects of drinking and driving Task 2 Rough draft In my personal opinion I am in favour of alcohol being banned. I am a victim of alcoholic parents , so I can relate to the difficulties that I was faced withRead MoreAlcohol Abuse and Alcohol Anonimus Essay708 Words   |  3 PagesAlcohol Abuse is part of disorder that affects many people throughout the world. Many are aware of the issues the disorder can bring not just on the victim, but also to the people that surround the person with the psychological problem. There are different areas that can be discussed in regards to alcoholism. According to Coon Mitterer (2013), a substance abuse disorder is when there is an abuse or dependence on a psychoactive drug. Alcohol is a substance that can become abusive and bring negativeRead MoreA Deeper Look On The Alcoholic Environment1350 Words   |  6 Pages A Deeper Look On The Alcoholic Environment Nowadays the exposition to alcohol consumption is becoming very common among adults and teenagers. Alcoholic addiction is developed in social environment such as living around heavy drinkers, people often are tempted to the taste of alcohol which then becomes an addiction. Either it is a party or a celebration, alcohol is most of the times available; however, there are concerns in society, since the consumption of this drug can bring dangerous consequencesRead MoreAlcoholism : A Growing Problem1468 Words   |  6 Pagesdoes alcohol abuse have on individuals? American society? American economy? What kind of treatments are available to reduce/cure alcoholism? What is alcoholism? Alcoholism is a physical or psychological need for an alcoholic beverage, which is taken for non-medical reasons and produces a noticeable effect on the body (Sheen 93). People develop the need for alcohol for many different reasons. For a lot of people, those reasons are caused by friends/family. Some people think they need alcohol to fitRead MorePsychological Effects Of Drugs And Drugs982 Words   |  4 PagesAn addiction is strongly craving something that results in losing control of its use and ultimately causing people to abuse its intended use, in spite of the negative consequences it creates. According to Harvard Health Publications, addiction hijacks the brain by â€Å"first, subverting the way it registers pleasure, and then by corrupting other normal drives such as learning and moving† (HHP). In the early 1900’s researchers believed that people who developed addictions were simply morally flawed. TodayRead MoreAlcoholism And The Human Body 1653 Words   |  7 PagesAlcoholism and the Human Body. Anita Samu Absher Southern New Hampshire University Abstract Alcoholism and the Human Body. â€Å"Ethyl alcohol, or ethanol, is an intoxicating ingredient found in beer, wine, and liquor. Alcohol is produced by the fermentation of yeast, sugars, and starches† (cdc.gov, 2014) and it has been part of our society for thousands of years. It is part of most social occasions we participate in, it is often celebrate an event or even mourn a loss but this substance can alsoRead MorePersuasive Essay On Drug Abuse1228 Words   |  5 PagesToday, drug abuse has become a controversial subject where various individuals have different views. Substance abuse is a substantial dilemma among people and easily spread in schools, work environments, and even in homes. Drug abuse starts in utterly reasons, but can begin in adolescence with peer pressure or friends using them, family environment that has violent, physical, or emotional abuse, and inherited genetics with mental health conditions as depression, anxiety, or ADHD (National InstituteRead MoreQuestion One. Alcohol Use Disorde rs (Aud) Is A Health Condition1671 Words   |  7 PagesQuestion One Alcohol use disorders (AUD) is a health condition that is diagnosed when alcohol abusers use alcohol to an enormous extent. AUD entails alcohol addiction, and many people who have AUD struggle with alcohol consumption. This disorder is related to alcoholism, or alcohol abuse. The symptoms of AUD include cravings, a strong need to have a drink during the week or weekends, loss of control involving not being able to stop drinking, feeling out of control, shaking, anxiety, withdrawals,

Tuesday, May 5, 2020

Auditor Independence and Audit Quality System

Question: Auditor Independence and Audit Quality System. Answer: Introduction: In the first situation, Clarke and Johnson (auditor) can become eligible for reappointment if it offers an effective speech to the stakeholders regarding the companys well doings. This is the case of intimidation threat to CJ by the CEO of the company. Thus, since CJ has a fear of losing its reappointment, an independent opinion cannot be provided on its part. In the second scenario, the companys CEO is providing gifts in kind to the auditor, together with the specified audit fees to obtain another smooth audit procedure like that of the previous This is the case of familiarity threat as the CEO intends to manipulate the auditors opinion in the companys favor due to a strong relationship already set between them. In the third scenario, Michael being the auditor is under an obligation to investigate the affairs of the company including that of his father, as he is the financial controller of the company. Since Michael has a self-interest in the audit process; he will not report any mi sconduct on the companys part, as it can result in loss of his fathers job (Holland Lane, 2012). In the last situation, Annette being appointed as an auditor is under an obligation to examine her own activities (tax computations and entry preparation) being conducted in the year 2015. Hence, this is a self-review threat that cannot offer a fair opinion, and such job must be delegated to some other professional. The best available safeguard in the first situation is the establishment of a corporate governance structure like an audit committee in order to attain effective oversight and communication regarding the services of audit firm (Tepalagul Lin, 2015). This safeguard can assist in mitigating the threat of intimidating an auditor to provide an unfair opinion. In the second situation, the most appropriate safeguard will be rotation and reassignment of auditors from the assignment of audit in order to mitigate the threat of close relationships (familiarity threat). In relation to the third situation, the best safeguard to encounter self-interest threat is to select the auditors in such a way that the appointed auditor does not possess any financial or personal interest in the company. Moreover, an additional qualified professional can also be hired who does not possess any such interest, thereby providing an independent opinion (Kalpan Williams, 2013). In the last situation, involving an additional qualified individual to review the work will be the most effective safeguard because one cannot simply review his or her own work and provide an unbiased judgement. The first business risk is the risk of theft or fraud. Since MSL (Mining Supplies Ltd) purchases its goods from international markets; it has to send its mechanics to provide maintenance services to the customers for fulfilling the warranty criteria. Hence, the auditor to ascertain any effective steps undertaken by the company must assess the quantum of risk (Gilbert et. al, 2005). Furthermore, in association with the purchase of equipment, the auditor must evaluate whether insurance policies have been agreed to by the company to tackle such risk. The second business risk is the overstatement or understatement of the requirement of spare parts. Since spare parts arrive from distant places, proper assessment of the quantum of purchase is vital as it can result in disrupting the smooth flow of resources, thereby minimizing the quantum of purchased equipment (Heeler, 2009). Further, the company financials would depict a wrong figure due to such complication, thereby resulting in loss of competitive advantage in the market because the adequate quantum of equipment would not be prevalent to cater to customers needs. Besides, the amount of interest income that could have been gained in lieu of correct anticipation of demand of spare parts cannot happen. For the first risk, the auditor must examine whether company equipment and spare parts are covered under insurance agreements because carrying of spare parts to customers places can lead towards theft or fraud. Besides, the auditor must also take the cost influence of such insurance into consideration. Further, the auditor must also observe whether the company to gain from insurance claims conducts unethical activities. Lastly, since mobile contractors go far areas, the auditor can himself travel to customers place to evaluate the cost, and compare the same with that of mobile contractors, thereby safeguarding companys trust upon the auditor and falsification of facts (Heeler, 2009). In relation to the second risk, the auditor must take corrective actions to identify whether the products sale price needs to be depicted as an expense in P/L account or whether must be minimized by expenses of the spare parts. Moreover, the auditor must also scrutinize the maintenance contracts in order to determine what parts can be shown as expenses and vice-versa (Cappelleto, 2010). This is because wrongly stating expenses of spare parts as revenue can enhance the companys revenues, and vice-versa. References Cappelleto, G. 2010, Challenges Facing Accounting Education in Australia, AFAANZ, Melbourne Gilbert, W. Joseph J Terry J. E 2005, The Use of Control Self-Assessment by Independent Auditors, The CPA Journal, vol.3, pp. 66-92 Heeler, D 2009, Audit Principles, Risk Assessment Effective Reporting, Pearson Press Holland, K. Lane, J 2012, Perceived auditor independence and audit firm fees, Accounting and Business Research, vol. 42, no. 2, pp. pp.115-141. Kaplan, S. Williams, D 2013, Do going concern audit reports protect auditors from litigation? A simultaneous equations approach, The Accounting Review, vol. 88, no. 1, pp. 199-232. Tepalagul, N. Lin, L 2015, Auditor Independence and Audit Quality A Literature Review, Journal of Accounting, Auditing Finance, vol. 30, no. 1, pp.101-121.