One inherent risk factor that would impact my audit procedures of Enron were the large number of highly complex accounting entries. For example energy traders were required to book all the projected profits from a supply contract in the quarter in which the deal is made. Such accounting procedures are inherently risky as they make assumptions about price forecasts which can drastically affect earnings. Another inherent risk factor is the frequency of related party transactions. The special purpose
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Risk Factors of Behavior Summary Why are children more challenging than others? Children display different behavior as they develop mentally. According to the text infants and toddlers use aggressive behavior early in their lives when they become angry or frustrated because they are trying to control their own activity and possession (Kaiser‚ 2007). An example of this type of behavior can be observed when an infant is learning to hold their feeding bottle and in a toddler when they are trying to
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The Risk Factors of Heart Attack Heart attack is the death of a segment of heart muscle caused by the loss of blood supply. The blood supply is usually lost because a coronary artery‚ one that supplies blood to the heart muscle‚ has a blood clot‚ a blockage also known as coronary thrombosis or coronary disease. ("What Is A Heart Attack? What Causes A Heart Attack?" 2013) Heart disease is the number one killer of both men and women in America with approximately 460‚000 related deaths due to a sudden
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March 2009 Social risk factors for involvement in crime This brief provides an introductory discussion of five areas of social risk factors for involvement in crime: family‚ education‚ economics‚ community and peers‚ and alcohol and other drugs. Family Family environment and parental behaviour are important risk or protective factors for involvement in crime because of their influence on a child’s development Parental behaviours play a strong role in shaping a child’s risk of later involvement
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Cardiovascular Disease Risk Factors Although the term cardiovascular disease refers to a disorder of the cardiovascular system‚ it is usually associated with atherosclerosis‚ also known as arterial disease. It is considered the leading cause of deaths in the world‚ taking 17.1 million lives a year. There are only a few factors that are non-modifiable‚ these being the persons age‚ gender‚ family history and their race and ethnicity. Although there are non-modifiable risk factors‚ there are multiple
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3D Fraud Risk Assessment Model Dinev’s SMARTGuide INSTITUTE OF EXPERT FRAUD EXAMINERS First Edition - 2012 Foreword .......................................................................................6 Part I: Navigating Fraud Risk Assessment Terminology ..............8 1.1. What The Dinev’s SMARTGuide Isn’t and Is? .............................................8 1.1.1. The Dinev’s SMARTGuide Isn’t ... ..........................................................................8
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Adolescent Sexuality and Risk Factors Adolescence is that period between childhood and adulthood‚ when the adolescent is discovering his or her own identity and dealing with the transition. It is also a time of becoming more aware of sexuality and establishing patterns for future relationships. Those identifying as nonheterosexual i.e. Lesbian‚ Gay‚ Bisexual or Transgender (LGBT)‚ face even more challenges than their heterosexual counterparts. One challenge is their health. Russell and Consolacion
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Preventive Medicine 51 (2010) 73–77 Contents lists available at ScienceDirect Preventive Medicine j o u r n a l h o m e p a g e : w w w. e l s e v i e r. c o m / l o c a t e / y p m e d Lifestyle risk factors of students: A cluster analytical approach Lorna J. Dodd a‚⁎‚ Yahya Al-Nakeeb b‚ Alan Nevill c‚ Mark J. Forshaw d a Department of Psychology and Counselling‚ Newman University College‚ Genners Lane‚ Bartley Green‚ Birmingham‚ B32 3NT‚ United Kingdom Department of Physical Education and Sports
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Risk Factors Risks Relating to Honda’s Industry 1. Honda may be adversely affected by market conditions Honda conducts its operations in Japan and throughout the world‚ including North America‚ Europe and Asia. A sustained loss of consumer confidence in these markets‚ which may be caused by continued economic slowdown‚ recession‚ changes in consumer preferences‚ rising fuel prices‚ financial crisis or other factors could trigger a decline in demand for automobiles‚ motorcycles and power products
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Risk Factors of ABC Company Risk Factors of ABC Company ABC Company is a manufacturing firm that specializes in making cedar roofing and siding shingles. The current annual sales of the company are roughly $1.2 million. This is a 25% increase from the previous year. The goal of this company is to reach $3 million in annual sales within the next 3 years. The CEO has decided to expand the product line to include an additional product. The product expansion consists of manufacturing cedar
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