Descriptive Essay - A Mountain Resort :: Descriptive Essay, Descriptive Writing

Mountain Resort For the individuals who like winter sports like skiing and snowboarding, we have recently the ideal spot the remote yet well known mountain resort called Balea Lake. It is arranged at a height of 2,034m, being the most noteworthy mountain resort of Romania. The precipices are secured with snow from November till late July, now and then despite everything persevering till the enhanced one shows up. To start with, you need to reach Balea Waterfall, and just thereafter attempt to get to the lake. Pre-summer is the best an ideal opportunity to come-you take the primary street and you’re disillusioned reason you see no indication of day off you think you have come so far in vain. In any case, you continue driving, planning to locate that magnificent spot where you can ski or snowboard in T-shirt just, without stressing you’ll contract another bug and wanting to meet a portion of the companions you haven’t seen for as far back as month or more. The street makes a major turn and abruptly you see what you’ve been hanging tight for: the enormous mountains are as yet secured with day off. So everybody is cheerful and restless to at last show up there. The region is fabulous for the best skiers and guests and it offers fantastic courses for freeride. The retreat has just two chalets, every one arranged on one side of the lake. There are many tow-days challenges occurring here. The members are from a wide range of nations and they come here to have some good times and do what they like and know best: outrageous ski and snowboard. Snowboard is moderately another extraordinary game in Romania, yet there as of now are numerous children who practice it. Gatherings where everybody is making some acceptable memories and making a well disposed climate, one would express explicit to this spot follow the challenges. The gathering endures till late in the night, when a tranquil quiet covers the mountains. In any case, the quiet doesn’t keep going excessively long. Tired, however woken by the tepid beams of sun, the riders start the new day with certain stunts and hops on the quarterpipe <a href=http://www.

Customer Perception on advertising Article Example | Topics and Well Written Essays - 1000 words

Client Perception on promoting - Article Example This exposition Discernment and Consumer Actions diagrams the impact of the publicizing on the clients and how the customers ought to be treated through breaking down four unique articles. The primary article which will be broke down is titled, â€Å"The Effect of Consumer Perception of Store Attributes on Apparel Store Preferences† uncovers the way that four unmistakable factors regarding store inclination: kind of attire in stock, outside store appearance, shopping hours, and promoting. Strangely, the general degree of effect that these properties had on store inclination shifted more broadly between stores than scientists from the outset expected (Paulins and Geistfeld 380). This leads the specialist to derive that various desires could be an essential spark that assists with promoting characterize and oblige these â€Å"secondary† discernments. Regularly, when experts try to draw induction upon a particular theme, they as of now accept that what is being estimated i s essentially the principally significant measurement. Because of the way that the reserachers of this specific article moved toward the issue mindful of the way that different inspirations and effects could have made ready for the recognitions to be estimated with a particular goal in mind, this exploration approach bears a lot of solidarity in looking to characterize the whole procedure of shopper observation. An auxiliary article that will be investigated and talked about inside this concise examination is that of one entitled â€Å"Advertised versus sudden next buy coupons: shopper fulfillment, impression of significant worth, and fairness†.

The Political and Economical Differences Between the Spanish and English Colonies Essay Example for Free

The Political and Economical Differences Between the Spanish and English Colonies Essay The Spanish and English states both moved to North America looking for circumstances. The thing that matters is that the Spaniards looked for gold, while the English settlers looked for opportunity, strictly or something else. In this manner, the Spanish settlements in the Southwest and the English provinces in New England had altogether different ways to deal with both governmental issues and monetary turn of events. The Spaniards had dared to the United States district of America from their past Latin America zone. They expected to locate a similar achievement they did in South and Central America. In any case, they experienced a couple of issues that influenced their sort of political turn of events. The principle issue was that there was not really any gold. The Spaniards had depended intensely on this pay and that was primarily their place of being in the Southwest. Since they were chiefly after gold and changing over Native Americans to Catholicism, they brought more than scarcely any ladies and had practically zero changeless settlements. They were there to carry out their responsibilities, get rich with gold, and return home. Along these lines, they had barely any issues with their administration being totalitarian. This implies the imperial crown had generally control of all the frontier choices. The crown kept tight control of the Spanish settlements since like I expressed above, they were there to carry out their responsibility, and subsequently this type of political control worked for the Spanish. Notwithstanding, the despotic kind of government didn't work for the English settlements. Numerous settlers came to America for strict opportunity, and another possibility for a superior life. They likewise brought over families. This permitted them to make perpetual settlements with schools and houses of worship and in the long run new ages. The English pilgrims came essentially with business entities and not sent by the crown, in contrast to the Spanish. In this way, the English provinces had set up a type of self-government and later had the early beginnings of a vote based system with congregations and a few chosen authorities like governors in some select states. The Spanish had minimal monetary improvement in their repayments. This was essentially a direct result of their chase for gold. That’s what they were investing all their energy in so they couldn’t make a flourishing exchange and organizations began. That combined with not many characteristic assets prompted this moderate financial improvement that is indispensable to endurance of settlements. As opposed to the Spanish, the English states made a thriving exchange and thusly had extraordinary monetary turn of events. Since families had moved and towns were set up, the states could set up complex organizations and make sense of how best to utilize their territory. The provinces utilized their assets to make a decent stumbling, hide exchange, and angling ventures, which again promoted their monetary turn of events. Basically, the English settlements had more noteworthy monetary turn of events and the Spanish had an altogether different way to deal with their governmental issues and overseeing. These distinctions originated from who headed out to the provinces and why.

The Varying Perspectives of Caddy Compson - Literature Essay Samples

In Faulkerà ¢Ã‚€Â™s The Sound and the Fury, Caddy, the central figure, is never given a voice. Instead, her character is revealed through the narratives of her three brothers. Since the novel is largely surrounded by the concept of alternating truths, these three perspectives take on very different angles. By using the three different narratives, Faulkner stresses the individuality of man, even between family members, and facilitates this idea of alternating truths: that truth is essentially subjective in nature and relies heavily on the eye of the beholder. The fact that Caddy doesnà ¢Ã‚€Â™t have a voice forces the reader to look at the perspectives of Benjy, Quentin, and Jason and come up with his/her own vision of who the true Caddy is. These three brothers have vastly different personalities and intelligence levels and some very dichotomous views of Caddy are put forth as a result. Sheà ¢Ã‚€Â™s a mother-figure, a whore, the only thing pure, a case of innoc ence lost, or a variety of other things according to which of her brothers one believes. But despite their disagreement over the quality of her character, all of the brothers consistently reminisce a great deal about Caddy and are tormented by her memory in one way or another. They lament her loss of innocence or her escape to adulthood or something else that makes them feel violated or insecure. The reader ascertains each narratorà ¢Ã‚€Â™s feelings about Caddy through reflections, and in these reflections we can understand and learn just as much about the narrator as we can about Caddy.In the case of Benjy, Caddy simply defines his existence. Throughout his section there are constant references to Caddy and events that involve her presence. Caddyà ¢Ã‚€Â™s first appearance in the novel comes when Benjy remembers her saying, à ¢Ã‚€ÂÅ"Keep your hands in your pocketsOr theyà ¢Ã‚€Â™ll get frozen.You dont want your hands froze on Christmas do you.à ¢Ã‚€? Im mediately she presents herself as caring and motherly. Caddy means so much to Benjy because she is the only one who respects him and tries to understand his mentally challenged state. Other characters in the novel have a tendency to talk down to him or yell at him to à ¢Ã‚€ÂÅ"hushà ¢Ã‚€? because they donà ¢Ã‚€Â™t understand how his mind works. à ¢Ã‚€ÂÅ" à ¢Ã‚€Â˜Hush up.à ¢Ã‚€Â™ Frony said. à ¢Ã‚€Â˜You needs a whipping, thatà ¢Ã‚€Â™s what you needs.à ¢Ã‚€Â™Ã ¢Ã‚€?(20) Other people canà ¢Ã‚€Â™t understand what he wants when he bellows. His only form of expression is to holler and cry, but Caddy is able to read his emotions and determine what he wants. Benjy recalls one time when he started bellowing because Caddy had perfume on. Sheà ¢Ã‚€Â™s able to recognize what is upsetting him and washes off the perfume just to ease his mind. à ¢Ã‚€ÂÅ"à ¢Ã‚€Â™Of course Caddy wont. Of course Caddy wont (wear the perfum e)DilseyBenjyà ¢Ã‚€Â™s got a present for you.à ¢Ã‚€Â™ She stooped down and put the bottle in my hand. à ¢Ã‚€Â˜Hold it out to Dilsey, nowWe donà ¢Ã‚€Â™t like perfume ourselves.à ¢Ã‚€Â™Ã ¢Ã‚€?(27) Here Caddy reveals herself as Benjyà ¢Ã‚€Â™s protector and the one person who will give of his/herself to ensure his happiness. It also shows Benjyà ¢Ã‚€Â™s obsession with routines.As a result of Benjyà ¢Ã‚€Â™s mental state, change is a disturbing force to him. In his small world, which consists of a very limited amount of people and area, it is best that everything operates routinely and that he have access to the few things that give him pleasure. He likes Caddy the way she is and wants her to remain in his one-dimensional, timeless existence without changing. Her maturation and experiment with perfume become areas of sadness and provoke him to cry. à ¢Ã‚€ÂÅ" à ¢Ã‚€Â˜You a big boy.à ¢Ã‚€Â™ Dilsey said. à ¢Ã‚â‚¬Ã‚Ë œCaddy tired sleeping with you. Hush now, so you can go to sleep.à ¢Ã‚€Â™but I didnà ¢Ã‚€Â™t hushà ¢Ã‚€?(28) This recollection is particularly telling because having someone to sleep with in order to feel comfortable and safe is something that we normally associate with early childhood. But Benjy exerts no desire to break out of that shell. His obsession with routines and the norm makes it impossible for him to really grow up and results in his fixed state in time.The fact that he lives in this fixed state becomes problematic because of the fact that Caddy is his only motherly figure. She not only protects him and sleeps with him, but she cares for him, defends him, and provides for his happiness. à ¢Ã‚€ÂÅ" à ¢Ã‚€Â˜Is mother very sick?à ¢Ã‚€Â™ Caddy said. à ¢Ã‚€Â˜No.à ¢Ã‚€Â™ Father said. à ¢Ã‚€Â˜Are you going to take very good care of Maury?à ¢Ã‚€Â™ à ¢Ã‚€Â˜Yesà ¢Ã‚€Â™ Caddy said.à ¢Ã‚€?(p. 48) Although i t is good for Benjy to have this motherly figure, it becomes dangerous because, unlike a normal mother, Caddy canà ¢Ã‚€Â™t be around for very long. Eventually she leaves the house and subsequently leaves her brother and his small world. This has a dramatic effect on Benjy as he spends most of his time waiting for Caddy to return and thinking about her because he doesnà ¢Ã‚€Â™t understand why she had to leave. We understand this to mean that his attention is so narrow that he cannot fathom the real world and the expanse beyond the Compson house. He lives solely on the decaying estate and goes through life as if it were one day, almost oblivious to the meltdown occurring within the family around him.Quentinà ¢Ã‚€Â™s section introduces the reader to a more intellectually advanced response to Caddy. Like Benjy, Quentin has a large amount of recollections of Caddy and struggles with some of the same attachments and desires. They are so similar in their obsession w ith their sister that it is almost fair to say that Quentinà ¢Ã‚€Â™s section is the intellectual extension of his brotherà ¢Ã‚€Â™s. He feels and behaves closely to the way one would imagine Benjy would if he were mentally capable.Quentinà ¢Ã‚€Â™s first recollection of Caddy illustrates this extension beyond Benjyà ¢Ã‚€Â™s capacity. à ¢Ã‚€ÂÅ"I have committed incest I said Father it was I it was not Dalton Ames.à ¢Ã‚€?(51) Here he recalls confessing that he had committed incest with Caddy to his father, which really never occurred. But the fact that he confesses it indicates his quasi-sexual feelings for his sister and also his borderline insanity. Because of the explicit nature of the comment, it cannot even be assured that he actually made such a confession. Ità ¢Ã‚€Â™s possible that he could be imagining what it would have felt like to confess such a thing to his father. Regardless, this scene takes the strong feelings that Benjy has for Caddy, which are so pure because of their naivety and ignorance, and distorts them into a highly intellectual and contemplative mind.His sexual feelings are confused, however, because they are only bred out of a desire to protect her from the world. à ¢Ã‚€ÂÅ"Only you and me then amid the pointing and the horror walled by the clean flameà ¢Ã‚€?.(74) Caddyà ¢Ã‚€Â™s promiscuousness and blooming sexuality torment Quentin to the point where he canà ¢Ã‚€Â™t function normally. He mixes up his pain over the fact that she commits sexual acts with others and the influences around him who try to convince him that virginity and innocence are shams and simply insignificant inventions of men. à ¢Ã‚€ÂÅ"He said it was men invented virginity not women. Father said ità ¢Ã‚€Â™s like death: only a state in which the others are leftà ¢Ã‚€?.(50) à ¢Ã‚€ÂÅ"Purity is a negative state and therefore contrary to nature. Ità ¢Ã‚€Â™s nature is hurting you not Cadd yà ¢Ã‚€?.(74) His recollections about Caddy reveal that he tries to fight his pain over her sexuality by trying to settle into isolation with her. à ¢Ã‚€ÂÅ"Quentin has shot Herbert he shot his voice through the floor of Caddyà ¢Ã‚€Â™s room.à ¢Ã‚€?(67) He tries to chase away all of the men she is involved with and at one point even imagines threatening Dalton Ames to leave town. In a setting that resembles an old western movie, Quentin imagines himself standing up to Dalton Ames and protecting his sister, which most likely didnà ¢Ã‚€Â™t really happen. His struggle is analogous to someone trying to put their finger over a leaky faucet in that he wants to temporary stop the flow of men into Caddyà ¢Ã‚€Â™s life. He recalls conversations with her where he would talk about running away together. à ¢Ã‚€ÂÅ"On what on your school money the money the sold the pasture for so you could go to Harvardà ¢Ã‚€?(79) Quentin gives Caddy a voice and returns th e reader to reality from Quentinà ¢Ã‚€Â™s daydreams and contemplations as she rejects his proposal and tries to make him realize what he should be focusing on in life. Here we see Quentinà ¢Ã‚€Â™s recollections and speech becoming confused and quick-paced as the section progresses. Thinking about Caddy gradually makes him frantic and unorganized in his thought pattern.Quentin is ideological because he obsesses with protecting Caddy, but with no real solution or result. Through his references to Caddyà ¢Ã‚€Â™s sexual experiences that he witnessed, the reader realizes the lofty price Quentin places on her virginity and the self-torment that he inflicts. He overstresses the importance of her remaining pure and inflates it in a way that causes more internal pain. à ¢Ã‚€ÂÅ"her head against the twilight her arms behind her head kimono-winged the voice that breathed oà ¢Ã‚€Â™er eden clothes upon the bed by the nose seen above the apple.à ¢Ã‚€?(67) Quent in illustrates Garden of Eden imagery when he describes her making love to someone else and in this shows the high significance he attaches to the act. The fact that he watches also depicts his apparent level of jealousy and a self-destructive desire to crush himself emotionally.Following two sections in which the narrators are in love or infatuated with Caddy, Jason provides a strong contrast to this mentality right from the opening lines. à ¢Ã‚€ÂÅ"Once a bitch always a bitch, what I say.à ¢Ã‚€?(117) Although this comment is in reference to Miss Quentin, Caddyà ¢Ã‚€Â™s daughter, Jasonà ¢Ã‚€Â™s attitude toward the two go hand-in-hand. He labels Caddy and her daughter with selfish promiscuousness and considers their behavior the main reason for the Compson familyà ¢Ã‚€Â™s decline in reputation. In complete contrast to his two brothers, Jason does not feel any love toward his sister and doesnà ¢Ã‚€Â™t care about protecting her from damaging her pers onal reputation or getting involved with the wrong kind of man. His only worry is how her actions reflect on him and the family name.Jasonà ¢Ã‚€Â™s recollections of Caddyà ¢Ã‚€Â™s character are much less in number than his brothers and usually are presented vicariously through his mother. à ¢Ã‚€ÂÅ" à ¢Ã‚€Â˜You donà ¢Ã‚€Â™t know,à ¢Ã‚€Â™ Mother says. à ¢Ã‚€Â˜To have my own daughter cast off by her husband. Poor little innocent baby,à ¢Ã‚€Â™ she says, looking at Quentin. à ¢Ã‚€Â˜You will never know the suffering youà ¢Ã‚€Â™ve caused.à ¢Ã‚€Â™Ã ¢Ã‚€?(125) Due to his naturally selfish and mean-spirited personality and the fact that he is surrounded mainly by his mother, who casts this kind of attitude toward her daughter, Jason develops a very condescending opinion toward Caddy. His recollections are very rarely a direct conversation with Caddy, but rather they follow the idea that he has internalized the morally skew ed preachings of his mother. She looks to shun Caddy and also blames her for the fall of the Compson family. Mrs. Compson tends to isolate Jason as her only good child and therefore gives Jason justification to continue to behave in his cynical and blaming way.In one important recollection, we see Jasonà ¢Ã‚€Â™s character revealed in full as he responds to a request made by Caddy. He recalls the day of Quentinà ¢Ã‚€Â™s funeral when Caddy comes to pay her respects and encounters Jason in the process. She is cordial and even apologetic about causing Jason to lose his job, but he remains hostile and bitter throughout the entire meeting. à ¢Ã‚€ÂÅ" à ¢Ã‚€Â˜Donà ¢Ã‚€Â™t think that you can take advantage of this to come sneaking back. If you cant stay on the horse youà ¢Ã‚€Â™ve got, youà ¢Ã‚€Â™ll have to walk,à ¢Ã‚€Â™ I says. à ¢Ã‚€Â˜We donà ¢Ã‚€Â™t even know your name at that house,à ¢Ã‚€Â™ I says.à ¢Ã‚€?(128) This i s more than just a little hostility, however. He seems simply plagued with hatred and a desire to seek revenge or solidify a higher moral level for himself by degrading Caddy. Heà ¢Ã‚€Â™s presumptuous in his assumption that she is à ¢Ã‚€ÂÅ"sneaking backà ¢Ã‚€? based on her appearance at her own brotherà ¢Ã‚€Â™s funeral. This is based on his own ideology that everything must have a motive, and doing things out of the goodness of oneà ¢Ã‚€Â™s heart is a waste of time. Caddy goes on in the scene to bribe Jason with one hundred dollars for him to allow her to see Miss Quentin, her daughter. He agrees to the idea, solely based on its payoff, and ends up giving Caddy only a quick glimpse of her own baby, whose life has been kept away from her. Even with Caddyà ¢Ã‚€Â™s amiable and apologetic attitude and the money that he receives for doing the deed, Jason cannot help but exert his dominance and reduce Caddy to the joke of the family and one who should be lucky that he gives her the glimpse of Quentin. à ¢Ã‚€ÂÅ"I says I reckon thatà ¢Ã‚€Â™ll show you. I reckon youà ¢Ã‚€Â™ll know now that you cant beat me out of a job and get away with it.à ¢Ã‚€?(129) This comment, which coincides with his drive away from Caddy after giving her the glimpse of Question, solidifies the notion that Jason harbors no sense of forgiveness. Beyond that, there is a bit of irony in the fact that he is so terribly preoccupied with the job that Caddy à ¢Ã‚€ÂÅ"lostà ¢Ã‚€? him, when it wouldnà ¢Ã‚€Â™t even have presented itself in the first place if it werenà ¢Ã‚€Â™t for her marriage to Herbert. And chances are that Jasonà ¢Ã‚€Â™s personality would have lost it for himself soon enough anyway. Yet he frequently laments Caddyà ¢Ã‚€Â™s infidelities because of their direct consequences on his life and gives no consideration whatsoever to his sister who has been divorced and stripped of her own daughter.Through out the novel, Faulkner generally presents Caddy as a protagonist. She exists in the first two sections as an idealized icon and a symbol of love and sometimes heartache. She is the central character because such a large amount of the thoughts, actions, and attitudes of the main characters reflect or are directly related to her. Also, despite the fact that the sections of her brothers are presented in biased, first person narrations, the reader never gets the sense that any of the brothers get the better of Caddy, or play a dominant role to Caddy in any way. Obviously due to Benjyà ¢Ã‚€Â™s retardation, she is a mother figure and therefore dominant. But even in Quentinà ¢Ã‚€Â™s stunning intellectuality, we see Caddy reject his dreamy hopes for him and his sister to run away. She is more practical and more knowledgeable about getting ahead in life. And even when Jason belittles her to her face and labels her the disgrace of the family, there remains the sense, espec ially in their face-to-face encounter, that Caddy has him figured out. He can baulk all he wants to and make his claims, but Caddy will remain unfazed and a stronger person than Jason. For his condemning of her is somewhat the result of him being intimidated by her. This intimidation leads to insecurity, which leads to frustration and hatred. Ultimately, it is all of her brothersà ¢Ã‚€Â™ failure to understand Caddy that leads to their responses to her and their ever-contemplation of her. These responses are shaped by the character of their personality. Benjy responses by bellowing, Quentin by committing suicide, and Jason by hating her and blaming her for his own shortcomings.

Hybrid Proposal - 1124 Words

Date: March 11th, 2012 To: From: Subject: Proposal to Research Alternative Energy in Vehicles I have received your RFP and have written up a proposal based on the requirements you have listed. This proposal outlines the research I would like to continue regarding the feasibility of alternative energy sources in vehicles, particularly in hybrid vehicles. I have included a summary of the topic, a description of the graphics I plan to use, deadlines that will be met, costs involved, and an outline for the report. I am quite eager to research this topic more and appreciate you taking the time to read through this proposal. If you need to get a hold of me, you can reach me at bpryan@ualberta.ca. Attached: â€Å"Proposal:†¦show more content†¦Figures of different hybrid models will also be included as well as a table comparing the costs of various hybrids to traditionally fuelled cars. This will help the audience get a sense of the price ranges for hybrid vehicles before they go out and decide to buy one. Finally, a table dealing with the performance specs of hybrids will be added to emphasize certain limitations with these models. Qualifications Here is a list of my qualifications to write this report: * Currently have a cumulative GPA of 3.7 out of 4.0 * Lots of experience writing essays * Very good internet research skills * Nearly done a course in technical writing * Strongly value the idea of making our environment more sustainable * Motivated to learn more and write about greener energy in vehicles Budget The following costs have determined based on a price of $100 per hour of writing and an approximate writing time of 3 hrs per page. Editing and graphics will cost $50 per hour and it will take about 1 hour for 5 pages. Cost of coffee, donuts, and lunch will also be included. The numbers are listed below: Research/Writing (3 hr/pg @ $100/hr) $300/pg Editing/Graphics (1 hr/5 pgs @ $50/hr) $10/pg Coffee, Donuts and Lunch $300 Total (based on 8 pages of writing) $2780 If there are any problems or errors in my research paper, I will be glad to revise and edit them at no extraShow MoreRelatedHow Hybrid Cars Have Developed And Its Integration Into Society1196 Words   |  5 PagesHow Hybrid Cars Come to the Future For a few decades, pollution has become an emergent hazard to the Earth. To solve that problem, human have been putting a great effort into filtering atmosphere, cleaning wastes from industrial factories, and making things greener. Waste from transportation is one of the most serious effects on environmental problems. 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Effects Of Caffeine On Our Lives - 1214 Words

Do you start your day with a fresh, steaming cup of coffee? Do you drink coffee to satisfy your addictive craze? Do you need caffeine to keep you awake? Well, roughly 80% of Americans do. In an average day 90% of Americans consume some type of caffeine. With so many people ingesting caffeine, do they know what it is? Are you conscious of your intake? Do you know how much you have per day? Did you know you could die from caffeine poisoning or overdose? You can! Do you need to consume caffeine daily to function properly? If so then you are most likely addicted. Caffeine has increasingly become an important part of our daily lives. The majority of the population tends to stop by Starbucks or any close-by coffee shops every morning in order to begin their workdays normally. There are many benefits and of course, disadvantages of caffeine to the human’s bodily functions that might not be as well known as most people think they do. 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Process of Auditing Assurance and Services

Question: Discuss about the Process of Auditing Assurance and Services. Answer: Introduction Auditing is the process of inspecting different kinds of accounts of an organization. Many financial accounts need to be created at the time of carrying on the business operation of an organization. It is necessary to verify the viability of those accounts. The role of the auditors is to inspect those accounts of the organization by conducting various kinds of tests on those accounts. This total process is called Auditing (Louwers et al. 2013). There are certain liabilities that an auditor needs to remind at the time of performing the audit operation for an organization. These are called the liabilities of the auditors. It has been seen that the world economy often faces financial crisis due to some major reasons. As a result, the businesses around the world have to face the adverse effect of this financial crisis; and this fact contributes to the bankruptcy, winding-up and liquidation of top corporations. On the other hand, the burden of the auditors increases at this kind of times, as they have to face some potential liabilities while performing the audit operation. As a result, the auditors have to comply with additional rules and regulations of auditing as well as of the government (Donelson, Kadous and McInnis 2013). One of the greatest cases of bankruptcy in the world history is the case of Lehman Brothers. The company had to face some major financial crisis due to various reasons and the company went bankrupt. The aim of the report is to highlight the case of Lehman Brothers in order to evaluate the potential liabilities of the auditors at the time of financial crisis. The Bankruptcy of Lehman Brothers The case of the bankruptcy of Lehman Brothers is one the largest case of bankruptcy in the whole world. The company filed the petition of bankruptcy on 15 September in the year of 2008. At the time of bankruptcy, Lehman Brothers had total assets worth $639 billion and total debt worth $619 billion. The amount of assets of the company was more than any of the bankrupted company at that time like WorldCom and Enron; and this is the reason why the bankruptcy of Lehman Brothers is considered as the largest bankruptcy in the world till date. At the time of bankruptcy, Lehman Brothers was the fourth largest banking company in the world with an employee base of more than 25000 in the whole world. It is considered that the collapse of Lehman Brothers largely contributed to the global financial crisis as assisted in the erosion of more than $10 trillion market capitalization from the global equity market in the month of October 2008. It was the biggest decline in a monthly basis in the stock market at that period. In the year of 2007, the company closed many of their subsidiaries, as it might be the preparation of the petition of bankruptcy. In the year of 2008, the company was facing several losses due to the major crisis in the mortgage sector (Polito 2014). The Lehman brothers incorporated Lehman Brothers in the year of 1850. The names of the three brothers are Henry Lehman, Emanuel Henry and Mayer Henry. The company had to face many difficulties and challenges in order become one of the largest business powerhouses in the world. However, despite facing all the difficulties, Lehman Brothers had to come to its knees after the decline in the mortgage market of that time. There were some specific reasons that contributed to the collapse of Lehman Brothers. In the year of 2003 and 2004, the economy of United States witnessed a boom period as the housing industry of the country was developing in a fact pace (Jones and Presley 2013). By watching the development in the housing sector, Lehman Brothers acquired five mortgage lenders. Initially the acquisition of the five companies seemed highly profitable for Lehman Brothers as the company registered record amount of revenue at that period. The company registered mortgages worth $146 billion tha t was 10 percent more than 2005. The company recorded record amount of profit from the year of 2005 to 2007 as the net income of the company was $4.2 billion and the amount of revenue was $19.3 billion (Quax, R., Kandhai, D. and Sloot 2013). However, from the beginning of 2007, market situation was gradually started to change as the housing market in the United States was gradually entering into a downturn situation. The stock had its biggest drop in five years on 14 March 2007. Lehman Brothers still registered record revenue at that time even in the presence of various problems in the market. The downfall of the company was started from the month of August 2007 when the stock price of the company fell sharply due to the recession in the housing market in United States. As a result, Lehman Brothers did lay off 2500 employees who worked at the mortgage sector of the company and winded-up the BNC unit along other business units. On 17 March 2008, the shares of the company declined by 48 percent that was a real concern for the company (Fernando, May and Megginson 2012). On 9 June 2008, the company witnessed a loss in the second quarter worth $2.8 million and the gross assets of the company were decreased by $147 billion. Le hman Brothers stated reducing the cost of operation in various units, but stock of the company was plunging in rapid way. On 15 September 2008, the company totally collapsed and announced they bankruptcy. The Lehman Brothers collapse effect stayed with the global financial market for weeks. At the time of collapse of the Lehman Brothers, Ernst Young was the audit partner of the organization. It has been said that the audit firm was well aware about the reasons of the collapse of the corporation. However, they did not take any actions against it. This act of Ernst Young raises questions about the liabilities of the auditors at the time of financial crisis. It is desired that the auditors of any organization need to be more cautious at the time of economic recession (Fitzpatrick IV and Thomson 2016). Liabilities of the Auditors Although financial crisis has a negative affect the economy as well as businesses, it can be considered as the scope to change the loopholes in the financial system. There is a connection between financial crisis and the liabilities of the auditors that can be raised due to the financial crisis. The main responsibility of the auditors is to deliver the responsible opinion about the financial statements of an organization stating that the statements are free from material misstatement (Xu, Carson, Fargher and Jiang 2013). Hence, at the time of financial crisis, the auditors have to face some more liabilities. The major liabilities are discussed below: It is the utmost responsibility of the auditors to formulate an audit opinion based on the financial statement of the organization that reflects the correct are fare financial picture of the organization. The unqualified audit report indicates that all the aspects in the financial statement of the company correctly reflect the reality of the organization. At the time of financial crisis, the liability of the auditors increases even after the balance sheet date. It is the liability of the auditors to test and inspect the various documents of the company after the date of preparing the balance sheet to the date of preparing the financial statement of the organization. It is wholly based on the managers to decide the materiality of an accounting event. In this kind of time, it is the liability of the auditors to determine the fair value of the assets is properly established (Carson et al. 2012). It is the liability of the auditors to ensure the quality control of the accounting works in the organization (Arruada 2013). At the time of financial crisis, it vastly depends on the auditors to help the business organizations to retain the quality and control in the financial works. There are certain procedures that are applied by the auditors to manage quality control. The auditors ensure the quality control by competing and signing all the necessary sections of the audit program. This can be used as a proof in the near future. On the other hand, it is utmost important for the auditors to properly sign and date all the audit related documents in the organization so that the opinion of the auditors can be used as future references. One of the most important ways to ensure quality control is to analyze all the relevant financial balances of the organization. This is the main area in the financial statement where most of the manipulation and fraudulent is done. Hence, the auditors ne ed to give special attention to this aspect. Another most important liability of the auditors at the time of financial crisis is to analyze and inspect all the amounts of profit and loss statements. There are instances where the amount of profit or loss was changed by manipulation to change the financial position of the organization. Thus, it is the extra liability of the auditors to check and inspect the various amount of profit and loss statement (Humphrey, Samsonova and Siddiqui 2013). At the time of financial crisis, it is the liability of the auditors to evaluate the internal control system of the audited organization. It is necessary for every organization to have internal control system at the time of financial crisis so that the auditors can find manipulation and fraudulent in the financial statements of the organization (Brown, Pott and Wmpener 2014). As per the International Auditing Standard, two types of misleading information can be seen. They are Fraud and Error. This type of fraud and error collectively contribute to the financial condition of the country. At the time of financial crisis, it is the liability of the auditors prevents various kinds of frauds and errors in the financial books of the audited organization. On the other hand, at the time of financial crisis, the auditors need to implement effective internal control system so that the accounting of the organization can be done in the proper way. It is the financial liability of the auditors to detect frauds. It is the liability of the auditors of any organization to check that all the accounting works of the organization is done by complying with the Generally Accepted Accounting Principles. The auditors also need to see that whether the organization is complying with all the rules and regulations of the government of the country. It is the liability of the auditor to follow all the guidelines and principles of audit profession. On the other hand, the auditors need to maintain the principles of auditors independence at the time of auditing (Johnstone, Gramling and Rittenberg 2013). Another crucial liability of the auditors at the time of financial crisis is to make correction and adjustments in the financial statements of the audited clients. The auditors have to make necessary adjustments in the financial statements in order to make judgments on the financial position of the organization. Hence, it can be said that there is a direct liability of the auditors towards the financial statements of the audited organizations. At the time of auditing the financial statements, it is the liability of the management of the company to provide all necessary information to the auditors to in order to assist them in the auditing process (Lennox 2016). There are other crucial liabilities of the auditors at time of financial crisis. The auditors are liable for any kind of criminal activity in the financial statements of audited client. The auditors are responsible to detect any kind of criminal activity in the financial documents like frauds, omission, manipulation and others. Another important liability of the auditors is to assist the central government of the country in investigating and collecting any kind of information. It has been seen that many companies become insolvent at the time of financial crisis. In this kind of position, it is the additional liability of the auditors to assist the organizations in the liquidation process (Ho, S.J. and Mallick 2015). All these above-discussed aspects are the liabilities that an auditor has to face at the time of financial crisis. However, there are others reason apart from these major reasons. Recommendation The above discussion sheds light on the liabilities of the auditors at the time of financial crisis. It has been seen that the auditors have to face some additional liabilities in this kind of situation. Based on the above discussion, some recommendations are provided below: It is recommended that the auditors need issue their audit report based on the analysis of the financial documents of the audited client. At the time of financial crisis, the financial as well as accounting operations of an organization cannot be operated in a proper manner. Hence, it is suggested to the auditors that they should thoroughly examine the different accounts of the organization and pass the audit judgment according to the test results. It is recommended that the auditor should take all the necessary steps in order to maintain quality control in the operations of the audited organization. The auditors should maintain all the audit documents by signing them and keeping in a safe place. It is highly recommended that the auditors should take into consideration all the facts and figures of the profit and loss statement of the audited organization. This step needs to be taken so that the fraudulent and errors in the profit and loss statement can be identified. It is recommended that the auditors should make all the corrections and adjustments as per the audit test results. There should not be any kind of influence or biasness in the audit reports. It is recommended that the auditors need to check that whether the financial statement of the organization is complied with the Generally Accepted Accounting Principles (GAAP) or not. Conclusion This report is about the potential liabilities of the auditors at the time of financial crisis. In this regard, it was necessary to shed light on the collapse of Lehman Brothers. The report says that Lehman Brothers used to be one of the best housing mortgage companies at that period. However, due to the effect of economic downturn in the housing sector of United States, the company became bankrupt in the year of 2008. Auditing had a role to play in the collapse of Lehman Brothers as Ernst Young, the audit partner of Lehman Brothers did know about the upcoming collapse. Hence, it can be said that the auditor have to face some additional liabilities at the time of economic downturn. Some of the major liabilities of the auditors at the time of financial crisis are discussed in the report. One of the major liabilities of the auditors is to examine the various aspects of profit and loss statement of the audited client. On the other hand, the auditors need to made sure that the audited o rganization is following the GAAP principles to make the accounting and financial statements. Other liabilities are discussed in the report. After that, some recommendations are made based on the study. References Arruada, B., 2013.The economics of audit quality: Private incentives and the regulation of audit and non-audit services. Springer Science Business Media. Brown, N.C., Pott, C. and Wmpener, A., 2014. The effect of internal control and risk management regulation on earnings quality: Evidence from Germany.Journal of Accounting and Public Policy,33(1), pp.1-31. Carson, E., Fargher, N.L., Geiger, M.A., Lennox, C.S., Raghunandan, K. and Willekens, M., 2012. Audit reporting for going-concern uncertainty: A research synthesis.Auditing: A Journal of Practice Theory,32(sp1), pp.353-384. Donelson, D.C., Kadous, K. and McInnis, J.M., 2013. Litigation Against Auditors. Fernando, C.S., May, A.D. and Megginson, W.L., 2012. The value of investment banking relationships: evidence from the collapse of Lehman Brothers.The Journal of Finance,67(1), pp.235-270. Fitzpatrick IV, T.J. and Thomson, J.B., 2016. Lehman Brothers bankruptcy, what lessons can be drawn?. InBanking Crises(pp. 213-220). Palgrave Macmillan UK. Ho, S.J. and Mallick, S.K., 2015. A Copayment Auditing Scheme for Financial Misreporting.The International Journal of Accounting,50(1), pp.53-74. Humphrey, C., Samsonova, A. and Siddiqui, J., 2013. Auditing, Regulation and the Persistence of the Expectations Gap.The Routledge Companion to Accounting, Reporting and Regulation, p.163. Johnstone, K., Gramling, A. and Rittenberg, L.E., 2013.Auditing: A Risk-Based Approach to Conducting a Quality Audit. Cengage Learning. Jones, B. and Presley, T., 2013. Law and accounting: did Lehman Brothers use of repo 105 transactions violate accounting and legal rules?.Journal of Legal, Ethical and Regulatory Issues,16(2), p.55. Lennox, C., 2016. ACCOUNTING WORKSHOP. Louwers, T.J., Ramsay, R.J., Sinason, D.H., Strawser, J.R. and Thibodeau, J.C., 2013.Auditing and assurance services. New York, NY: McGraw-Hill/Irwin. Polito, R.R.N., 2014. The bankruptcy of Lehman Brothers. Quax, R., Kandhai, D. and Sloot, P.M., 2013. Information dissipation as an early-warning signal for the Lehman Brothers collapse in financial time series.Scientific reports,3. 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.