Thursday, September 3, 2020

Music Listening Outline Research Paper Example

Music Listening Outline Paper His planning to emit into the traditional sic scene was immaculate in light of the fact that the music Of the Renaissance and Baroque periods were changing toward all the more full-bodied creations with complex instrumentation which played into Mozart virtuoso melodic abilities. Mozart is viewed as wonder and one of the most skilled melodic writers ever delivering more than 600 bits of work. Mozart kicked the bucket in Vienna, on December 5, 1 791. Why picked Mozart piece from the Classical Period: decided to tune in to and feature Mozart Symphony No in G Minor, K 550 1. Shed Allegro. The explanation I picked this piece is on the grounds that Im not very milliamp with old style music (Although I do jump at the chance to tune in to Panders Classical Music for examining station. ) and this is a piece Ive heard previously and can relate excessively because of its fame from ambient sounds for TV advertisements and a being continually played on my new most loved Pandora station. The piece was finished July 25th in 1 788 and has been depicted as one of Mozart generally enthusiastic and sensational pieces with a passionate power. History and depiction: This piece is separated into four areas or developments. We will compose a custom exposition test on Music Listening Outline explicitly for you for just $16.38 $13.9/page Request now We will compose a custom paper test on Music Listening Outline explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom paper test on Music Listening Outline explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer The first is quick shed allegro), the second is moderate (moderately slow and even), the third, minuet (allegretto), and the fourth, quick and tense (allegro assai). The instruments utilized are woodwinds, oboes, clarinets, bassoons, French horns and different strings. The span of the piece is 8:12. In his last three orchestras, the second is the incomparable Symphony no. 40 in G minor, Mozart imbued this structure with an enthusiasm and expressiveness incomprehensible in musical composition until the appearance of Beethoven (Sherman, 2012) The main subject has a cadenced example that has a little trace of earnestness. You can hear the song in the music that is anything but difficult to follow in view of its equalization and evenness in relationship to the music. He Staccato was incorporated with the tune as found in: 22 Of the music. It has stream. The melodious subject has a disturbed inclination. The tone, surface and shading are improved by the additional instruments. Strings and woodwinds are the indulgences of tone and shading. Mozart carries another interpretation to the signature music during the melodious to deliver feeling slight varieties of feeling. As the piece creates, he utilizes a polyphonic surface that builds tit high and low strings that bring dramatization all through the music. He effectively consolidates it with staccato countermeasures which add to the energy. My emotions and considerations: The piece resembled influxes of vitality or earnestness that kept me intrigued however not amped up for anything. I wasnt certain about the reason all through the piece. It helped me to remember enticement or getting into wickedness when was a child.

Saturday, August 22, 2020

Developmental Psychology Essay Example | Topics and Well Written Essays - 1000 words - 1

Formative Psychology - Essay Example In the formative Psychology, there are the inclinations to make evaluations on the contrasts between the youthful and the developed person as far as experience, information and suspecting, and numerous angles that treat the said issue. They said Cognitive improvement is the development of abilities utilized by newborn children and youngsters to comprehend and connect with their general surroundings. (Intellectual and Social Development of Children's with HoloProsencephaly). On this note, the children's' since youth would be contemplated numerous things dependent on their capacity to comprehend. For instance observing picture and ready to recollect it at any second. Furthermore, when the youngster keeps on developing would likewise know the utilizations and esteem and the evil impact of any article shows to them. For instance, a youngster would realize what the employments of a light; while simultaneously would be felt that it is exceptionally risky for the person in question to put hands on the open fire of a light. Youngsters begin finding out about sounds when they are still in the belly. Over the main year, this consideration towards sounds and especially voices forms into a comprehension of explicit words and expressions. We can survey kids' comprehension of language by taking a gander at 2 their responses to recognizable words and their capacity to adhere to guidelines. The capacity to get language starts a long time before kids start to express their first words... Kids begin finding out about sounds when they are still in the belly. Over the principal year, this consideration towards sounds and especially voices forms into a comprehension of explicit words and expressions. We can evaluate kids' comprehension of language by taking a gander at 2 their responses to recognizable words and their capacity to adhere to directions. The capacity to get language starts a long time before kids start to express their first words. We can likewise tune in to what youngsters are stating. Most kids begin to create language-like chattering towards the finish of the primary year before they really begin talking words. (Intellectual and Social Development of Children's with HoloProsencephaly) Formative brain research additionally assists with directing the distinctions that identifies with kid advancement. Case of this is, its give a knowledge and foundation of youngsters' with various scholarly limits. Why a few kids show postponed or more slow development in scholarly capacities contrasted and their age friends, and why a few grown-ups remain intellectually fit into mature age and others show psychological decay. (Formative Psychology - Concepts of Change and Development) Hypothesis OF COGNITIVE DEVELOPMENT It is through the Developmental brain science that the hypothesis of psychological improvement inferred, which manages kids' psychological abilities. These incorporate how kid can take care of issue, memory and language. In any case, the key factor on this angle is the language securing and improvement of perfectual and engine aptitudes. Piaget is one of the most persuasive clinicians that shed lights on improvement of psychological abilities. His hypothesis expresses that: improvement continues through a lot of stages from early stages to adulthood and that there is an end point or objective. Other

Friday, August 21, 2020

Push and pull factors in Syrian migration Research Paper - 1

Push and pull factors in Syrian movement - Research Paper Example By August 2012 the quantity of Syrian displaced people was accepted to have arrived at 200,000. By March the next year, the number had reached to 1.2 million with a continuous increment expected, as indicated by the insights on the pace of their expansion. Before the year's over 2013 there were more that 2 million Syrian evacuees. About 12.5% of the absolute Syrian populace are accepted to be evacuees in remote nations. The goal of Syrian displaced people incorporates: Lebanon; Turkey; Jordan; Iraq; Egypt; Algeria; Sweden; Bahrain; Germany; Libya; Italy; Bulgaria; Argentina; Armenia; Romania; Nagorno-Karabakh Republic Russia; Gaza strip; Macedonia; and the United States of America. These goals are orchestrated in the diving request as per the quantity of outcasts suited. The digits utilized are accepted to be gauges since the Syrian outcasts have been moving to different nations through both lawful and illicit methods. The vast majority of the individuals who fled Syria are those that have no capacity to confront the viciousness that is in Syria. Measurements have demonstrated that the greater part of the exiles who escape Syria are kids. Kids are consistently the most influenced by common wars, particularly because of the way that they are naã ¯ve and genuinely unable to adapt to the difficult circumstances that are constantly realized by common wars or some other sort of long haul savagery (Ullah 167). A larger part of the rest of the displaced people are ladies. In spite of the way that they probably won't be naã ¯ve they don't have the physical ability to adapt to their male partners during common wars, for example, that has been knowledgeable about Syria since 2011. The sort of work that Syrian displaced people do in the outside nations exceptionally relies upon whether they have working grants. The vast majority of the Syrian exiles come up short on a work grant because of not having the option to get private papers. In most host nations, it is constantly harder for the

Monday, June 15, 2020

Silicon and Its Role in Architecture Essay - 550 Words

Silicon and Its Role in Architecture (Essay Sample) Content: Silicon Chemical Properties and Its Role in Architecture and ConstructionFirst Last NameName of InstitutionSilicon and its Role in Architecture and ConstructionSilicon [Si] is a group IV element with electronic configuration 1s2 2s2 2p63s2 3p2. It is a metalloid since it possesses both properties of metals and those of non-metals. The metalloid property of silicon depends on the element to which it is bonded. As a metal, silicon is used in electronics while, as a non-metal, it is used in glass. In nature, silicon occurs as silicon dioxide that is also known as silica found in sand and quartz. When silicon atom is attached to atoms of other elements, it forms tetrahedral structures, resulting in compounds called silanes. Silanes are used in architecture and construction for consolidation, conservation and enhancement of durability in the modern building structures.Silanes used in architecture and construction act as consolidating materials. They contain one or two orga nic radicals that are covalently bonded to silicon atom hence introducing consolidating and hydrophilic properties in the building materials. The remaining unbounded positions of silicon are occupied by methoxide (CH3O) or ethoxy groups (C2H5O) (Martin Daneil, 2014). The resulting compound à ¢Ã¢â€š ¬Si-O-Si-O-Si-O- has inorganic silicon backbone. The bond has higher bond energy; it is longer and flatter as compared to Carbon Oxygen bond (C-O). More so, Si-O bond has a lower barrier to rotation than C-O bond.Hence, it has higher free volume. These properties of Si-O bond deduce silicon sealantà ¢Ã¢â€š ¬s consolidating mechanical properties that are vital in strongly binding building and construction materials.[According to Martin Daniel (2014), The Silicon-Oxygen backbone is an inorganic material while polyurethane is an organic material. Polyurethane hardens and cracks over time a disadvantage. Silicone therefore plays a more sustainable role in architecture and construction.] T he salts and esters of silicic acid are used in architectural conservations. The interest of conservation is based on the fact that besides working as consolidants of hydrophilic materials, silanes also introduce some hydrophobic features into the treated building material. Joinleader Company, leading global sealants and adhesive producer conducted research on conservation properties of silane in extreme environmental conditions. The company established skyscrapers projects in Zhoushan Island Eastern China. The location is less than 2 kilometers from the ocean, and it often experiences strong typhoons. Once their project was finished in 2011, Zhoushan Island was hit by à ¢Ã¢â€š ¬Ã‹Å"Plum Blossom Typhoonà ¢Ã¢â€š ¬ with the center speed of 35 meters per second. The structural sealant used in the construction of the facade protected the skyscrapers as the typhoon worked its way (Martin Daneil, 2014). Their project served as a good prove that silicon sealant application in building and construction is reasonable, stable and sustainable.In architecture and construction, silicone sealants, coating, and adhesives make building materials work better and durable. Silicone materials make strong bonds with almost all building and construction materials such as concrete, steel, granite, glass, and plastics. Sealants also ensure that structures remain stable and firm because they absorb the stress that may result from wind or earthquake (American Chemistry Council, 2015). Furthermore, they have added an advantage in architecture and construction as they protect the joints and building materials from corrosion, ultraviolet radiation, heat, moisture, and pollution. Research conducted on the durability of silicon joints shows that silicon joints last for more than 20 years whereas other joints such as those of polyurethane last between 5-10 years (Martin Daneil, 2014).[According to American Chemistry Council (2015), Silicones are high performance materials formed by rea cting silicon with methyl chloride and further reacting it with...

Sunday, May 17, 2020

Aquinas and Searching for God and His Relationship with...

Aquinas and Searching for God and His Relationship with the World The search for God and His relationship with the world was as fundamental in the Middle Ages as it was at any time during the history of Christian thought. At the time of Aquinas, Augustinianism was the most appreciated doctrine in the school of philosophy at the University of Paris. In virtue of illumination, which is the central point of Augustinianism, the human soul could have an intuitive knowledge of God. Indeed the intellect had only to reflect upon itself to find the presence of the Divine Teacher. Thus the existence of God was proved a priori by means of necessary reason. Obviously, if the presence of the ideas of absolute truth and good in our mind must†¦show more content†¦It is interesting to note that Aquinas uses the Aristotelian principle of the priority of act over potency for the first three arguments. Where there is a being in change, i.e., passing from potency to actuality, there must be another being actually existent, outside the series in change, whether this series is considered to be finite or infinite. Aquinas formulates this principle in three different ways according to the three aspects of reality taken into consideration. For the first way the formulation is: What is moved, is moved by another; for the second way: It is impossible for something to be the efficient cause of itself; for the third way: What is not, cannot begin to be, unless by force of something which is. The fourth way takes into consideration many aspects of reality, which, when compared with one another, show that they are more or less perfect. The principle of intelligibility is the following: What is said to be the greatest in any order of perfection is also the cause of all that exists in that order. The fifth way takes into consideration the order of nature: Where there is a tendency of many to the same end, there must be an intellectual being causing such an order. Let us set forth the schematic structure of the five ways:  · (1) Our senses attest to the existence of movement or motion. But every motion presupposes a mover which produces that movement. To have recourse to an infiniteShow MoreRelatedSimilarities Between Aristotle And Aquinas1207 Words   |  5 Pages Both Aristotle and Aquinas were prominent philosophers who wrote profound works that discussed the concept of the highest human good and how humans can achieve it. In Aristotle’s, Nicomachean Ethics, the highest human good is a state of constant seeking knowledge as a way of achieving full capacity as a human. The writings of Aquinas are similar to Aristotle, but, in Treatise on Law, he discusses the type and elements of law. His discourse on law ultimately names the highest human good as beingRead MoreNotes On The Day Of Sorrows1445 Words   |  6 PagesNotes 1 God invites us to live in communion with him God constantly calls us to relationship with him We are invited into communion with God in order to experience the grace of his saving love Notes 2 I am†¦ Name three things you believe about people motto describes you My mom because she guides me, my dad because he empowers me, and my brother because he is my friend. The first book i read, when my siblings were born, and I believe God loves everyone, that he set the world in motion startingRead MoreThe Issue Of Sexual Practices1832 Words   |  8 Pagestheory declares that God dictates what is moral to humanity. His word should be respected and obeyed, as he governs the entire universe and provides the best life for humans. God’s will is shown to man through the story of original sin, which explains that disobeying God’s word distorts the natural order of the universe and is immoral as it destroys the perfection that he created. Before the Fall of man sex was not sinful and was inherently good. Eve’s disobedience towards God in Genesis 3:6 whereinRead MorePersonal Philosophy, Mission and Organizational Ethics Essay2061 Words   |  9 Pagessocial responsibilities, allowing individuals and businesses alike to become more productive members of society. Whether consciously considered or not, every human being has a personal philosophy by which they live by and use to interpret the world around them. Their â€Å"beliefs, concepts and attitudes† (Merriam-Webster, n.d.) are a derivative of their upbringing and personal circumstances experienced throughout the course of their lives. There are many religions that can guide and enhance a person’sRead MoreRelationship between St Augustine and Plato1773 Words   |  8 PagesDiscuss the relationship between St. Augustine and Plato Great philosophers over time have shared ideas about their lifetime. There were no more captivating philosophers than Plato and Augustine who fed off one another. Even though they were born at different times, their ideas impacted the life they lived in and future lives. St. Augustine was a student of the wise Plato, who fed off his ideas and created his own form of philosophy. Plato on the other hand orbited the idea of the theory of formsRead MoreDiscussing Critically Religious and Secular Ethical Arguments About Environmental Issues2213 Words   |  9 PagesDiscussing Critically Religious and Secular Ethical Arguments About Environmental Issues In his book, The End Of Nature, Bill McKibben highlights the fact that we are destroying the natural environment at an increasing rate, for our own short-term gain. Since the day that man created agriculture, and industrialisation to follow, the imbalance between man and nature has been growing[1/2]. This has been accompanied by a massive population increase, tripling in the twentiethRead MoreCatholic s Response For The New Atheism2372 Words   |  10 Pagesthrow the stone of abuse trying to tear down the faith in which the Church builds upon itself . Even though 31.5% of the world is Christian there are ones who take it upon themselves to prove that the Catholic Church’s beliefs are wrong. As modern times began to grow, individuality and the need for a God seemed to be drifting away. In popular society the thought of relying on a God is ludicrous and in result many question the Catholic Church for their ongoing spreading of their religion. This new formRead MoreTheology I - Searching for God in the World Today6745 Words   |  27 PagesCode Number: TH111E Course Title: Theology I - Searching for God in the World Today Chapter I: GOD’S Revelation in and through Everyday Experiences 1.1 The â€Å"Everyday† or the â€Å"Ordinary Introduction Topic 1.1 The â€Å"Everyday† or â€Å"Ordinary† Objective: After this lesson, the student will be able to reflect on one’s experience of everyday life, especially on a â€Å"depth experience† â€Å"SEE† LET US â€Å"SEE†Read MoreElizabeth Johnson-Revisonist Method of Theology3468 Words   |  14 PagesThe New Pluralism in Theology , 43. Shannon Schrein, Quilting and Braiding: The Feminist Christologies of Sallie McFague and Elizabeth Johnson in Conversation (Collegeville: Liturgical Press, 1998) 2. 4 Elizabeth Johnson, She Who Is: The Mystery of God in Feminist Theological Discourse (New York: Crossroad Publishing, 1992) 12. 2 tradition to us.†5 Johnson is respectful of tradition, with the understanding that it often needs to be analyzed to determine if is contributing to pain and sufferingRead MoreHistory of Work Ethic8363 Words   |  34 PagesProtestant Reformation that physical labor became culturally acceptable for all persons, even the wealthy. Previous Section Attitudes Toward Work During the Classical Period One of the significant influences on the culture of the western world has been the Judeo-Christian belief system. Growing awareness of the multicultural dimensions of contemporary society has moved educators to consider alternative viewpoints and perspectives, but an understanding of western thought is an important element

Wednesday, May 6, 2020

No Reason For Cry Over Spilt Oil - 1528 Words

NO REASON TO CRY OVER SPILT OIL? – HEFTY FINES NOW APPLY FOR OFFENCES OF DISCHARGING OIL INTO STATE WATERS UNDER THE MARINE POLLUTION ACT Introduction 1 In Newcastle Port Corp v MS Magdalene the Land and Environment Court of New South Wales (LEC) heard the prosecution of the MS Magdalene for the discharge of 72,000 litres of oil into the Hunter River. While the Marine Pollution Act (NSW) (the MPA) determines that it is strict liability offence for any vessel owner and/or master to discharge oil or an â€Å"oily mixture† into State waters (with maximum fines of $10 million for a body corporate and $500,000 for a natural person), Sheahan J make some significant reductions to the fine in this case for the Defendants’ actions both preceding and following the event. The case highlights the importance of clear, established procedures for inspections and maintenance to avoid a marine pollution incident, and the importance of quick and accountable reactions post incident. Facts 2 On 25 August 2010, the Magdalene was waiting to load a cargo of coal at the Newcastle Port. During debalasting, approximately 72,000 litres of oil escaped into the no.6 bottom ballast tank and then into the Hunter River. The discharged oil spread quickly and was not observed by the crew for more than 4 hours. Fortunately, with quick action from the crew and the Newcastle Port Corporation (NPC), the spill was contained within a few days. Even so, a large area of the Harbour was seriously covered by theShow MoreRelatedOffshore Oil Drilling2562 Words   |  11 PagesOffshore Oil Drilling 1 The Time Has Come For More Offshore Oil Drilling [pic] Figure 1 shows what a typical offshore oil rig looks like. http://jonesact.files.wordpress.com/2009/07/oilrig.jpg Bryce D. Cates EPD 155 Sec 3 â€Å"Research Project† April 15, 2010 Offshore Oil Drilling 2 To: Paul Ross From: Bryce D. Cates Date: April 15, 2010 Subject: Cover Memo What do we do to obtain oil to meet the needs of Americans without havingRead MoreFestivals as Ways to Learn About Faith Essay3314 Words   |  14 Pagesgrowing influence and numbers of the children of Israel. The new Pharaohs council was called about the situation with the Israelites and they gave him strong advice to enslave the children of Israel so he could gain total control over this foreign race who were becoming too powerful in a land where they were not wanted. Pharaoh limited the freedom of the Hebrews and laid heavy taxes upon them. He then recruited their men into forced labour, slavery, under the supervisionRead MoreIgbo Dictionary129408 Words   |  518 PagesApple-based system. This was transferred to an IBM system quite recently, but without any conversion of the character codes. It seems that two different systems of coding diacritics were used and more than two IPA phonetic fonts. Furthermore, for some reason, the typing of the grammar sketch which precedes the manuscript is incomplete. In order to make the manuscript available, I have therefore joined together the fragments of the electronic manuscript and converted all the diacritics to a single systemRead MoreMiracle of Life8039 Words   |  33 Pagesbond with his mother immediately after birth, leaving the weighting and bathing for afterwards. * The body of the newborn is delicate. The skeleton is not fully ossified, the bones of the feet are still cartilaginous and the skull is not joined over the top of the brain. * Extreme care should be taken in handling the newborn child. * Traditional attention should be given to emotion. * Childs needs are to be considered and emphasized at all times. First days of life * InitiallyRead MoreUnit 27 - Level 3 Childcare All Questions Essay12445 Words   |  50 Pagesexample, the nursery manger will carry out a risk assessment on the nursery food preparation areas. Once completed, the risk assessment will be used to see if any adjustments or improvements need to be made in order to make the areas safer. Please see over the page a photocopy of a completed risk assessment as an example. * Following company and legal policies and procedures related to health and safety – I must adhere to and act in line with my work place policies and procedures which include; Read MoreEssay on Fall of Asclepius95354 Words   |  382 Pageslanguage. I mean just think about it... You say that word to anyone before the outbreak and what would they think of? They would, think of those horror movies or comic books where, for no reason what so ever, zombies appear all around the globe in an instance. Thats not how it happened for us. There were signs for over two months. Its just that no one took the time to put the pieces together. I kind of did. I knew there was something more than what we were told about the riots and outbreaks, but I never

Independent Committee Australian Governmentâ€Myassignmenrhelp.Com

Question: Discuss About the Independent Committee Australian Government? Answer: Introduction The main objective behind the issue of ASA701 Communicating Key Audit Matters in the Independent Auditors Report was to confirm with current enhancements relating to auditors reporting (Chou, 2015). It comprises features relating to mandating the communication of KAM (Key auditing matters) in the audit report of listed organisation and the same enables the auditor to resolve the matters relating to KAM in auditors report (Chambers Odar, 2015). The present report provides discussion relating to facts and decision of the case of Lehman Brother. Further, the manner in which situation would have changed in case the compulsion of ASA 701existed the time of the collapse of Lehman Brothers. The objective and impact of ASA 701 Communicating Key Audit Matters have also been provided in the report. Audit issues surrounding the collapse of Lehman Brothers In the year 2008 liquidation and bankruptcy of one of the successful global financial Lehman Brothers was witnessed. Lehman Brothers were leading US Investment Bank who have collapsed with assets worth $600 billion. The share price of the company falls by seventy-three percent in just a few months after suffering the huge losses. The main audit issues which were revealed afterwards comprise Unethical management practices; Repeal of Glass-Steagall Act; Liquidity Crisis; Leveraging and Collateralized Debt obligation and derivative crisis. All of these have been discussed below: No details were available in auditors report relating to Unethical management practices: For attaining the expansion strategy, managers of Lehman decided to apply dubious mechanism and unacceptable accounting practices which were contravening the prudent of corporate governance practices. Even manipulation was present in their financial statements, and a fake picture was presented through window dressing to their investors so that they go attract more customers (Christensen, Glover Wood, 2013). Further, they also applied Repos 15 transactions for enhancing the financial health of the company at year end. It was also assessed later that Security and Exchange Commission were aware of these contradictions, but the same ignored these but if they would have prevented these breaches on time than they might have mitigated or reduced these losses. Repeal of Glass-Steagall Act: The act was initially established for separating commercial banking from investment banking after the great depression years 1930-1993, but the same was amended later and allowed commercial banks to carry on their investment (Cohen Simnett, 2014). Lehman brother took advantage of this fact and merged and acquired many commercial and investment bank by applying unethical merging activities. All these led to several risks faced by them such as bankruptcy. Details relating to Collateralized Debt obligation and derivative crisis: For attaining the advantage of the real estate market have ventured into several risky and unnecessary investment. Residential Whole Loans were reported to have accounted as a reason of the failure of Lehman Brothers. As they were generally traded and pooled during the process of securitization and further metamorphose the securities. As these whole loans were coupled with misstatements in assets and later aggravating their positions; all these facts were not made available in the independent auditor report as the same was not assessed by the auditor (Knechel, 2013). Collateralized Debt obligations also recognised loss during this period and evolve both prime and subprime securities intended to be sold for a special vehicle intended to be sold to a special purpose vehicle in a low-tax Unavailability of details relating to Liquidity Crisis: Lehman was not able to complete short-term obligations, and due to same reason it was losing market confidence. Due to this most of the bank withdrew their services to the company (Knechel, 2016). For resolving this issue, the company reduced their gross base asset to $160 billion and boosted their liquidity position to $ 45 billion. Thus the liquidity crises were eroded further after the actual facts of the policy adopted by the company were revealed. The manner was not forewarned in the auditors report ASA 701 Communicating Key AUdit Maters in the INdependent Auditor Report. The specified standard establishes requirement and assist application and resolving other matters relating to communication of crucial audit matters in the independent auditors report. The standard requires the compulsory communication with those charged with governance and which are necessary for significant auditors judgement (Krahel and Titera, 2015). Auditors are required to assess the areas which are significant of auditors judgement which contains higher assessed risk and impact of those significant events and transactions on business. It also specifies the purpose of communicating key audit matters i.e. for enhancing the communicative value of auditors report through offering greater transparency relating to the manner in which audit was performed (Byrnes, Warren Jr Vasarhelyi, 2015). It is because; this additional information assist the intended user in understanding those matters on the basis of which professional judgement of auditors has been made. The following matter are to required to be reported as the standard ASA 701 The matters which have been discussed with those charged with governance and the matters which require significant auditors attention while conducting an audit (Law, 2014). The specified area are: areas of higher assessed risk of material misstatement or the risk which has been identified in accordance with ASA 315; the judgements which are relating to the areas which have been made with significant management judgement comprising the estimations which have been ascertained with high uncertainty and the impact of significant transactions on the event which have occurred during the period (Preber, 2014). The auditor is also required to determine the matter in accordance with paragraph 9 of the Audit Standard 701 which were the most significance while conducting the audit of financial statements. The manner in which Lehman Brothers would have disclosed the key matter and its impact If the Lehman would have disclosed the matter they wouldnt have suffered. They commonly used repurchased agreement, and these agreements were considered as a liability on the firm investors were unaware of the Lehman brother repurchase agreements, and it negatively affected the Lehmans stock prices (Auditing Standard ASA 701 Communicating Key Audit Matters in the Independent Auditors Report, 2015). Lehman Brothers failed to navigate the severe. Collapse if the provision of the standard were applicable at that time than the company would have provided the details relating to a liquidity crisis and the manner in which manipulation was available in the policies followed by the company (Kwaku and Mawutor, 2014). As per the standard, the issues which have a significant impact on the financial statements are to be provided in independent auditors report is compulsory; thus the areas in which inappropriate estimation figures were used in the financial statements are also to be made availabl e in the audit report. The unethical management practices which have been followed by the organisation would have also been informed to the users of financial statements as these details is compulsory after the application of ASA 701 (Wong and Millington, 2014). All these significant details would have been made available in an appropriate manner in independent auditors report, and the same would have affected the opinion of auditor also (Brasel and et.al. 2016). Further, the details regarding inappropriate method followed by the company for boosting the liquidity position of the company would have also been made available to the user of financial statements to investors; shareholders, etc (Xu, Fargher and Jiang, 2013). Thus the overall impact would have been the losses which have been incurred by the investors due to unavailability of all these details would have mitigated or reduced. Conclusion Present study shows that due to the increasing competition has to lead to most banks engaging in risky exposures in banking industries. The understandable suggestion of this occurrence is the failure of Lehman. This collapse could be recognised to a variety of factors ranging from uncertain accounting practices, immoral management practices above investments in risky, unsafe investments, carelessness on the division of regulators. A major role is played by the outside auditor in this collapse by not identifying this financial statement illegal practices by the managers of Lehman. According to Greenfield (2010), the most important indicators of scam could be identified in the financial statement it seems that; the outside auditors could not detect this activity. On the other hand, it is noted that the failure of Lehman has not only affected the US economy alone but also in the entire world. Further; firms have to avoid pointless business strategies, rigid supervision of existing polic y, preventing doubtful accounting practices by modifying reporting standards, formulation of optional and realistic financial failure forecast and policy of the imitative market. The international business community has to make sure that businesses hold high standards and moral culture towards a large level necessary in avoiding the collapse of firms in the international business world. References Books and Journal Brasel, K.R. and et.al. 2016. Risk disclosure is preceding negative outcomes: The effects of reporting critical audit matters on judgments of auditor liability. The Accounting Review. Byrnes, P. E., Warren Jr, J. D., Vasarhelyi, M. 2015. Evolution of Auditing: From the Traditional Approach to the Future Audit. Audit Analytics, 71. Chambers, A. D., Odar, M. 2015. A new vision for internal audit. Managerial Auditing Journal, 30(1), 34-55. Chou, D. C. 2015. Cloud computing risk and audit issues. Computer Standards Interfaces, 42, 137-142. Christensen, B. E., Glover, S. M., Wood, D. A. 2013. Extreme estimation uncertainty and audit assurance. Current Issues in Auditing, 7(1), P36-P42. Cohen, J. R., Simnett, R. 2014. CSR and assurance services: A research agenda. Auditing: A Journal of Practice Theory, 34(1), 59-74. Hay, D., Knechel, W.R. and Willekens, M., 2014. The Routledge Companion to Auditing. Routledge. Knechel, W.R. 2013. Do auditing standards matter? Current Issues in Auditing. 7(2). Pp.A1-A16. Knechel, W.R. 2016. Audit quality and regulation.International Journal of Auditing,20(3), pp.215-223. Krahel, J.P. and Titera, W.R. 2015. Consequences of big data and formalization on accounting and auditing standards. Accounting Horizons, 29(2). Pp.409-422. Law, C., 2014. OBLIGATIONS TO REPORT. Preber, B.J., 2014. Financial Expert Witness Communication: A Practical Guide to Reporting and Testimony. John Wiley Sons. Wong, R. and Millington, A. 2014. Corporate social disclosures: a user perspective on assurance. Accounting, Auditing Accountability Journal. 27(5). Pp.863-887 Xu, Y., Carson, E., Fargher, N. and Jiang, L., 2013. Responses by Australian auditors to the global financial crisis.Accounting Finance,53(1), pp.301-338.. Online Auditing Standard ASA 701 Communicating Key Audit Matters in the Independent Auditors Report. 2015. [PDF]. Available through https://www.auasb.gov.au/admin/file/content102/c3/ASA_701_2015.pdf. [Accessed on 16th May 2016]. Kwaku, J. and Mawutor M. 2014. The Failure of Lehman Brothers: Causes, Preventive Measures and Recommendations. [PDF]. Available through https://www.iiste.org/Journals/index.php/RJFA/article/viewFile/11290/11598.[Accessed on 16th May 2017].