Baroque and Classicism

The Baroque style in craftsmanship that thrived in the seventeenth century is described by â€Å"intense feelings, fantastic stylistic themes, and even a sort of imaginative melodrama (Hunt, Martin and Rosenstein 473). † It is a development that was vigorously decorated and complex, fundamentally in light of the fact that it needed to bring out a solid feeling of feeling from the watcher. The craftsmen who bought in to this specific development â€Å"embraced dynamism, showiness, and expound ornamentation, all used to breathtaking impact, regularly on a pretentious scale (Klein 649). The term itself is accepted to have come room the Portuguese word pub, which alluded to a sporadically molded pearl. It to some degree fitting, as florid models, especially, have numerous mind boggling surfaces as a component of their ornamentation. A prime case of the florid style in mold is crafted by Italian stone carver Giant Lorenz Bernie, Ecstasy of SST. Teresa of Ð?vial. The model is unmi stakably rococo, first in quite a while of its structure. Taking a gander at the figure, it is anything but difficult to perceive how various the visual surfaces are in Bering's work. The enormous, thick creases of the garments of SST.Teresa stands out from the lighter, more slender surface of the attire of the blessed messenger penetrating her with a bolt. These surfaces are additionally obviously perceptible and unique in relation to the smoky surface of the cloud beneath, the smooth, porcelain-like skin of both SST. Teresa and the heavenly attendant, and the arranged beams speaking to God behind the essential figures. This assorted variety in surfaces is an appearance of the elaborate style's fixation on ornamentation, as the intricacy it makes is practically overpowering to the watcher. Another part of Bering's work that epitomizes the florid is its whitetail introduction of emotion.The decision of the topic is as of now fits such drama, since the model is portraying the SST. Te resa in one of her dazes after her transformation to Catholicism after the passing of her dad, which she portrays as being brought about by â€Å"the fire-tipped bolt of awesome love that a holy messenger had pushed more than once into her heart (Klein 654). † The feeling all over as rendered by Bernie is one of a practically sexual peak, in plain view for the viewing pleasure of anyone passing by. This condition of an orgasmic, difficult joy is a way to let the watcher comprehend on crazy footing the otherworldly experience of the divine.Only the elaborate style, with its accentuation on feeling can catch and show such a state. Elegance is a craftsmanship development that was additionally well known during the seventeenth century, yet more so in France, contrasted with the power of the extravagant in Italy. It was upheld by the French ruler, Louis XIV as the favored style for French specialists. Elegance mirrored the beliefs of the craft of days of yore: â€Å"geometric sha pes, request, and congruity of lines outweighed the erotic, rich, and enthusiastic types of the extravagant Hunt, Martin and Rosenstein 510). It reviews the old style time frame, which in human expressions alludes to the conventions of the Greeks and the Romans. There is a more grounded accentuation on evenness and straight lines in style, which exemplify the request and reason valued among craftsmen that buy in to this development. The work by French craftsman Nicholas Poisson, Discovery of Achilles on Gyros, is a brilliant case of elegance. Taking a gander at the structures in the canvas, it is anything but difficult to perceive how requested everything is. There is a strength of straight lines, not just in the old style design delineated behind Achilles and his blade, yet additionally in the stances accepted by the figures.The arms of the ladies are deliberately situated to make straight lines. The utilization of shading is additionally amicable and requested, as Poisson utilizes reciprocal shades of blue and orange to make the attire jump out. The skin tone of the all the ladies are likewise unmistakably more attractive than that of the men, in order to make the watcher plainly perceive contrasts in sex. There is a particular absence of feeling in the work of art, as the outward appearances of the figures are exceptionally unemotional and curbed.

Kraft Foods and Corporate Social Responsibility

Worldwide Challenges Singular Assignment: Kraft Foods and CSR. 2012 Global Challenges Table of Contents Table of Contents1 1. 0Introduction2 2. 0Application3 2. 1Kraft Foods Inc. 3 2. 2PESTEL Analysis3 2. 3SWOT Analysis5 2. 4Porters Five Forces5 2. 5Management at Kraft Foods Inc. 6 3. 0Corporate Social Responsibility6 3. 1Impact of CSR on Kraft Foods Inc6 4. 0Conclusion7 5. 0Recommendations7 6. 0References8 1. 0 Introduction Management is a term that is utilized and known consistently and a job that is attempted wherever you go. It’s the capacity to keep up and produce the best from a group or from an assignment, the movement of finishing an errand utilizing the assets that are accessible and assuming liability of the circumstance close by. Indeed, even as people everybody takes an interest in the board in some structure, regardless of whether it’s in a workplace or essentially from the ordinary running of life. In a negotiating prudence be that as it may, ‘management is the employments inside an association accused of running the association for the helpful owner’ (Pg no 294, Martin, 2005). This report will inspect the various standards and models of the executives, how it very well may be applied to singular organizations and organizations and afterward go on further to analyze Corporate Social Responsibility and how firms utilize this. ‘According to Mintzberg (1973) there are ten administration jobs, these are ‘Monitor, Disseminator, Spokesperson, Figurehead, Leader, Liaison, Entrepreneur, Disturbance handler, Resource allocator and Negotiator’. Mintzberg suggests that each manager’s job joins various jobs, as opposed to ten individual jobs. (Boddy, 2009) For instance a CEO of an organization could be a nonentity, a representative, a pioneer just as the arbitrator; yet he would appoint different jobs to other explicit supervisors or associates. The board includes a huge measure of arranging as its sets out the bearing of the work that should be done and the destinations that should be accomplished. As indicated by Boddy (2011) ‘SMART ab breviation sums up models for surveying a lot of goals’. This spreads: Specific †Does the objective set explicit targets? Quantifiable †Ensure you can gauge the advancement towards the accomplishment of the objective Attainable †Assuring the objectives are testing yet reachable Rewarded-A prize is acquired for succeeding the objective Times †The time size of which the objective is to be accomplished in Boddy (2010) recommends that ‘’goals and targets are the same’’. Anyway in cases like this it could be contended that they are distinctive in which the objective is the general objective or point, and the arrangement which sees what is included to acquire this objective is comprised of individual destinations at each level. A broadly utilized administration model utilized inside for all intents and purposes each organization is the Competing Values Framework. ‘’It has been named as one of the fifty most significant models throughout the entire existence of business and has been examined and tried in associations for in excess of twenty five years’’ (CVF, 2009). The model is comprised of four parts and every quadrant speaks to an alternate model and the jobs that are played inside the model; which can be found in the outline beneath in Figure 1. 1. The accompanying area will show how the structure can be applied to singular organizations. Figure 1. 1 Competing Values Framework. Source: Octogram. net (2005) 2. 0 Application 3. 1 Kraft Foods Inc. Kraft Foods Inc. is the second biggest food organization on the planet creating yearly income of ? 54. 4 billion. The organization was established in 1903 in Chicago, North America, where their home office are as yet based, and shares started exchanging on the New York Stock Exchange in 1991. They have more than 126,000 workers in more than 70 nations and they offer items to buyers in 170 nations. Kraft’s items are isolated into five classifications: tidbits and grains, drinks, cheddar and dairy, basic food item, and helpful suppers. Well known easily recognized name brands incorporate Philadelphia, Oreo and Cadburys, which they as of late obtained in 2010 for $18. 5billion. The securing made the world’s biggest confectioner, and confectionary presently compensates for 28% of their net incomes. (Kraft Foods, 2012) In 2011 Kraft declared its expectation to make two autonomous open organizations before the finish of 2012 as a key methodology for development; one being a high development worldwide nibble business and the other a high edge North American basic food item business. 3. 2 PESTEL Analysis ‘PESTEL examination is a helpful device to comprehend the full scale condition in which Kraft Food Inc. perates and how these elements influence the organization. PESTEL structure assesses the dangers related with showcase development or decay, and the position and bearing of the organization. ’ (Bender and Ward, 2008) It looks at six changed portions, which are: Political, Economic, Social, Technolog ical, Environmental and Legal. In spite of the fact that there are numerous variables which fall under every one of the sections of the PESTEL examination it is essential to dissect them and select the most noteworthy elements which have the best impact on the organization. POLITICAL Kraft Foods Inc. s subject to different government and state laws in the U. S identifying with the security of the earth. They additionally have fabricating offices in 70 nations and shoppers in 170 nations which subjects them to individual ecological laws, wellbeing and cleanliness guidelines in each nation which they work. Monetary As Kraft works in 170 distinct nations, money vacillations and ominous trade rates can squeeze the company’s profit, especially with the current Eurozone emergency. ‘Increased joblessness in the U. S and different nations will lead shoppers to cut spending on premium quality products’, for example, those made by Kraft Foods Inc. (Bloomberg,2010) SOCIAL Diet designs are quickly changing in developing economies like Brazil, China and India. The individuals in these nations are spending more on bundled food and this social float has given organizations like Kraft to look towards developing markets to expand incomes. (Hurray Finance, 2010) Consumers are likewise getting progressively mindful about wellbeing ramifications of food which can cause corpulence. ‘Federal Trade Commission revealed that kid stoutness in the U. S has quadrupled in the last four decades’ (RWJF, 2008). Food and Beverage organizations need to react to these progressions to keep up its piece of the pie and benefits. Innovative ‘Kraft is putting vigorously in new innovation to decrease carbon dioxide emanation and ensure the earth. They have embraced a strategy where there is expanded utilization of rail and canal boat transport as opposed to utilizing trucks. ’ (Kraft Foods, 2010) ENVIRONMENTAL There is expanded weight from governments and the overall population about the manner in which organizations work and their impact on the earth. ‘In 2008 Kraft Foods Inc. ame under tension when Rainforest Action Network asked organizations, for example, Kraft Foods Inc. to quit purchasing palm oil from Indonesia to forestall deforestation. ’ (CNN, 2008) LEGAL Kraft works in an exceptionally managed condition with a continually developing lawful and administrative system around the globe; especially when s elling items for human utilization includes innate dangers, for example, tainting. ‘Cadbury, presently possessed by Kraft Foods Inc. needed to review 11 chocolate types in China in 2008 when in any event 50,000 children became sick and 4 kicked the bucket by milk polluted with a modern compound. ’ (BBC, 2008) 3. SWOT Analysis Another methodology that organizations actualize is the SWOT investigation. ‘’The center of this methodology is a straightforward and prominently sensible procedure that is worried about recognizing openings in the undertakings outer environment’’ (Pg No 721, Linstead, Fulop and Lilley, 2009). This investigation inspects the qualities and shortcomings inner to the organization and afterward the outside circumstances and dangers. In Kraft Foods Inc. case the qualities that can be recognized are that they are the world’s second biggest food organization and they have solid brand value with more than 100 years legacy. Anyway their shortcomings are that the Cadburys procurement came about in included obligation weight and they are liable to relentless rivalry from opponents, for example, Nestle. From the outer perspective an open door for the organization is that they could focus new items in the wellbeing related market, for example, presenting low fat or natural items. Yet, then again a danger for Kraft is that the Cadburys procurement brought about a ton of fights and terrible media from the British which brought about a drop of net revenues. 3. 4 Porters Five Forces Porter’s five powers is an investigation structure that distinguishes the seriousness force and the five powers generally pertinent to the gainfulness of the organization. ‘According to Porter (1980a) the capacity to acquire a satisfactory profit depends for five powers †the capacity of new contenders to enter the business, the danger of substitute items, the haggling intensity of purchasers, the dealing intensity of providers and the contention among existing customers’ (Boddy, 2008, Pg No 93). This system is exhibited in the outline underneath in Figure 2. 1. Figure 2. Watchmen Five Forces. Source: Wikepedia When taking a gander at the haggling intensity of providers with Kraft Food Inc. providers don't hold a lot of capacity to implement the organization to extricate their benefits because of the serious idea of the business. Purchasers anyway have a chance to separate firm benefits as request changes over the timeframe. Because of extreme rivalry in the m arket, there is a low opportunities for new participants to catch the market, and the danger of substitute items is medium as Kraft Foods Inc. hold such an enormous piece of the overall industry in

PowerPoint Presentation Services

PowerPoint Presentation Services Our PowerPoint Presentation Services Home›Our PowerPoint Presentation ServicesPowerPoint Presentation Services: Buy Presentation Projects OnlinePower Point presentation preparation may seem to be a simple task to accomplish. It is a great tool for creating presentations both in academic purposes and for work. However, in practice, it may not be that easy. PPT preparation requires good knowledge of MS Office and if you are not an advanced user of PC, it can become a problem for you. It is not surprising why many people assigned with a task of PPT preparation look for help. If you want your assignment to be done properly, you need to try hard and spend some time doing it. However, if you have no opportunity to complete the assignment yourself for some reason, you can always order PowerPoint presentation services and buy presentation online. Without doubt, you can try to look for useful tips online and do it yourself, but it is not always an option, especially if you lack time for ac tivities like that. Our ppt presentation services are your way out! Let professionals work on your presentation and provide you with the best PPT ever!What Is the Cost of Presentation?

Effect Of Letter Rotation Angle And Learning Style On...

The Effect of Letter Rotation Angle and Learning Style on Response Times in Determining Whether a Letter is Normal or Mirror Reversed Abstract There are two research questions, one was on the angle of rotation and the other involved learning styles, the dependent variable was, response time. To hypothesise visual learners will have a faster response time on deciding if a letter is normal or mirrored and upright letters will have a higher response time than the disorientated, likewise those that are normal will be easier to read than those that are mirrored An online VAK was filled out by 51 participants, to distinguish which participants had different learning styles. Letters were flashed on screen and participants had to use the keyboard to say what was normal or mirrored. The results found that response time was faster for kinaesthetic learners, and when images were upright than when at 180 º, or mirrored. A planned contrast was carried out for the within subjects design due to the results being significant. The aim of this report is to determine which learning group has a faster reaction time within the association of different letters that are of different orientations. This report will distinguish what type of learning style will have a quicker response time on alphanumerical recall, under different circumstances. Hatami (2012) defines learning style’s to be a person’s ideal way of learning, it is one they will understand, there are three learningShow MoreRelatedTeaching Assistant Level 2 (Assignment 3)6057 Words   |  25 Pagesthe Curriculum TASK 9: Using subject headings together with a brief summary of the subject, describe the range and main provisions of the relevant National curriculum in the school where you are employed. 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Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesglOBalization! 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The chapters build on one another. The organization is sound and the author does a superior job of presenting the structure of arguments. David M. 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Native Americans Analytical Essay - 1200 Words

University of Puerto Rico in Bayamà ³n English Department Native Americans Analytical Essay Jhon Smith 841-03-9669 INGL 3326 LJ1 Dr. Vallejo Native Americans Analytic Essay Among the many cultures around the world, the Native American community is one of the many minorities who have gone through horrid times and still struggle to preserve their traditions. Their submission to the mainstream Anglo-Americans has led to a lot of issues. These are presented in Blue Winds Dancing by Tom White Cloud, This Is What It Means to Say Phoenix, Arizona by Sherman J. Alexie, and Black Elk Speaks by Black Elk for comparison. Of all the different narratives, pieces, and poems read about native Americans. These three drew particular†¦show more content†¦To this day and age, Native American tribes are segregated from the rest of the community with Reserves and Preservation camps, where they can do their way of life but only to a limit of their former cultural potential. As for This Is What It Means to Say Phoenix, Arizona, loss and change in culture is presented by the customary reservations made specifically for Indians. Their cultural resources left are limited even more each passing day and they are forced to cope with the mainstream American civilization. As an example in this narrative, the main characters: Victor and Thomas had to make do with the little American money they had. For their journey, they also had to resort to an old truck, acquired only because of Victors fathers death in order to be able to come back home. The loss and change in culture is also present in Blue Winds Dancing. In the narrative, the author has to travel by catching trains (literally) just so he can reach his destination for civilized education while enduring insults and being cast away by the American society . As the author says: ...we just dont seem to fit anywhere. Certainly not among the whites.... In simple and true words, this is just what the Native Amer ican community faces each single day. Thanks to ignorance, anger and remorse; confusion with ones identity occurs in all three narratives although in different ways and perspectives. In Blue Winds Dancing, the narrative This Is What ItShow MoreRelatedIndians in Unexpected Places Essay902 Words   |  4 PagesDeloria, with his analytical survey, Indians in Unexpected Places, recounts the synthesis of western white expectations, and American Indians. The book takes its title from the general thesis, which explores not only the relationship between Indians and their introduction into an alien culture, but also the expectations that we have of Indians and how they â€Å"should† interact with our white western culture. According to Deloria, the common notion is that, â€Å"Indian people, corralled on isolated and impoverishedRead MoreEssay on Racial Hatred in Notes of a Native Son1630 Words   |  7 Pages â€Å"Notes of a Native Son†: Baldwin’s Essay on the Disease of Racial Hatred Racism is an ugly word that churns up strong emotions whenever it is mentioned. Shocking images of lynchings, church bombings and race riots creep into the mind, and cause an almost physical reaction of repulsion and disgust. History books and old television clips do a good job of telling the story of racial hatred in America, but not what it actually felt like to be an African American during those times. JamesRead MoreAmerican Indian Liberation : American Indians And The Boarding School Experience852 Words   |  4 Pageshad a curiosity in the Native American culture, yet my previous studies led me away from any cultural academics over the years. 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Cloning to Save Lives - 608 Words

Another reason as to why human cloning technology still has a low success rate is due to the ethical reasons given by the government. According to NCSL in the article â€Å"Cloning Human Laws,† fifteen out of fifty one states have banned reproductive cloning. In addition, the banning of reproductive cloning will not support scientists with the funds for human cloning research, as well as prohibit the donation of human zygotes. This is significant because if there is no support from the government for funding and permission to research, then the human cloning technology will progress slowly and illegally in the United States. Contrary, Dr. Silver Lee believes that the cloned baby will be no different than children who are already born today. It will look like one parent and it will have many of the same behavior predispositions as the one parent. Dr. Silver Lee argues that there is no difference between a naturally reproductive baby and a clone baby. Children usually look like their parents so it does not matter if the baby is a clone or not, it will be treated like a child. Conversely, there are other reasons that cloning should be allowed in the fertility clinics. Cloning human beings could also be used to replace a loss one or to clone an exact replica of someone one we desired. In other words, many people will want to have babies with someone famous. Contrary, that is less likely to happen. According to Alissa Gauna who is the author of the article â€Å"You Stole My Steez,†Show MoreRelatedTaking a Look at Human Cloning848 Words   |  3 PagesHuman cloning is the process of taking an emptied human embryo and inserting the human DNA or the DNA of any living creature. After all this the embryo will grow and form as if it were in the womb and conceived normally. Human cloning is not just some make believe idea, it is here. Human cloning can save countless lives through stem cell research or by finding cures for diseases. Human cloning is not ju st cloning people depending on the cells in the embryo the embryo will grow to become those selectedRead MoreThe Consequences Of Cloning In Frankenstein By Mary Shelley1470 Words   |  6 PagesThe invention of cloning, both a blessing and a curse, can possibly enable humanity to reach eternal life. An invention is the creation of a device developed after a study or an experiment, in the hopes of benefiting society. The novel Frankenstein by Mary Shelley is about an inventor, Victor Frankenstein, who creates life that he later rejects. His invention results in consequences for both himself and his creation. Both cloning and the creation of the monster was made to benefit and advance society’sRead MoreTherapeutic Cloning Essay1412 Words   |  6 Pagesordinary lives if it was not for the medical taboo created by just the word â€Å"Cloning†. Millions of people view cloning as unethical and unscrupulous, however, majority of these people have never researched read eve n one article of the amazing scientific principle. While the creation of human beings through cloning is wrong, the process of therapeutic cloning, the completely different procedure of therapeutic cloning is completely moral and could save millions of people. Therapeutic cloning is a credibleRead MoreThe Cloning Of Human Cloning1449 Words   |  6 Pagesit is said that the first person to live up to 1,000 years old is alive today. However, many humans have a fear that this power of creation is fashioning an earthy trinity of man, science, and technology. Many of those who believe and fear this idea are apprehensive of various upcoming technological advances. After the first successful cloning experiment of a sheep, Dolly, scientists have looked into human cloning and the benefits it would offer humanity. Cloning of humans would give parents who areRead MoreEssay on A Case for Cloning1447 Words   |  6 PagesOne reason people protest the idea of cloning is because may are mystifi ed as to how it could be used and what its purposes can be. I know that if it were your child, you would use every possible measure to keep them alive. The fact that we, as humans, might be able to figure out how to clone so that lives could be saved is extremely exciting and inspiring. On the other hand, there is a time and a place for everything, including research. While cloning is justifiable in certain circumstances, I wouldRead More Cloning Essay723 Words   |  3 Pages Is Human Cloning Ethical? nbsp;nbsp;nbsp;nbsp;nbsp;Imagine that you have just been diagnosed with lung cancer. You have been told you have six months to live unless you can find two replacement lungs. But, you are told and realize you are a clone and have to give your life to save another. Is that ethically right? Would you, the original human want to do it? I feel that cloning human beings is ethically and morally wrong. Cloning seems to be a big issue in the world today. The issues ofRead MoreShould Human Cloning Be Pursued? Essay810 Words   |  4 Pagessome movies, cloning in real life doesn’t produce a full grown exact replica of someone. A type of cloning that occurs naturally is when identical twins are born (â€Å"What Is Cloning?†). Somatic cell nuclear transfer (SCNT) is a type of cloning that has to be done in a lab. In SCNT they take the nucleolus out of an egg cell, replace it with the nucleolus of a somatic cell (body cell with two complete sets of chromosomes), and make the egg c ell divide into a blastocyst (â€Å"What Is Cloning?†). There areRead MoreThe Cloning of Humans1398 Words   |  6 PagesYou can’t will a maxim where there is a diminishment of human dignity. Cloning humans with identical genetic makeup to act as organ donors for each other is a diminishment of human dignity. Therefore, cloning of humans is immoral. Human cloning is a practice which includes taking an egg from a human female, removing the nucleus, substituting it with the genetic material from the nucleus of another adult cell, and using electric shock or chemical bath to hoax the egg into thinking it has beenRead MoreAmazed by Cloning1544 Words   |  6 PagesCloning is an amazing complex thing! In this paper a person will learn some basic cloning information, the history of cloning, good and bad things about cloning, human cloning, and bringing back endangered species with the use of cloning. Information includes the processes and some animals that have been cloned. The history includes the different cloning achievements starting with the first artificial twin. The good and bad parts will of course talk about the pros and cons of cloning. HumanRead MoreThe Intense Debate Over Cloning753 Words   |  3 Pagespeople to realize many things their ancestors would not have even dreamed of. Cloning is absolutel y one of them. Having identical twins without being born on the same they is like a dream come true. But what is cloning exactly? Cloning ,particularly in biotechnology, is the process used to create copies of DNA fragment, cells, or organisms. Attempts at cloning might go back to much earlier times such as the attempt made by Hans Dreisch

Report on Organizational Risks in Fruito

Question: Write theReport on Organizational Risks in Fruito. Answer: Introduction Background: Fruito, the largest fruit shop in Australia selling fruits and vegetables to retail markets as well as directly to the the customers. They also supply their products to hotels and restaurants. The procedure of internal control is planned to offer required assurance for achieving the objectives of operation, compliance, strategy and reporting (Chan, 2016). Management of risk is an essential segment of internal control. The management of risk is essential for attaining the aim of managing and predicting the probable risks and finding the way to eliminate them (Munsif, Raghunandan Rama, 2012). Aims: The aims of this report are: To recognize the risk in financial level, risk of mishandling the assets and risk of mishandling the products and the effectiveness and correctness of operations and identifying the role of internal control (Maughan et al., 2016). To identify the effect of the risks on the business of the organization; To suggest the methods to eliminate or reduce the risks (Kersting Wollni, 2012). Description of Expenditure Cycle The main purpose for the cycle of expenditure is to alter their cash into human resource and physical materials needed to operate the business. As like other organizations, Fruito also conducts their business on credit payment system and makes the payment after receiving the stores (Reynolds et al., 2015). Stages of Expenditure Cycle The time gap between the receipt of stores and payment for the same divides the procurement procedure into two stages: (1) Physical stage, which includes the acquiring of the stores (2) Financial stage, which involves the payment of cash. Cycle of Expenditure Related to Control and Risk As the payment is made after the receipt of goods, there is chances that the payment may not match with the cost booked for orders, if proper system for raising invoice and voucher for payment are nor reconciled. The requisition list and received items list should be matched properly. As the companys records are maintained in manual basis, there is great chance of misstatement of data for purchase, receipt or payment. After the receipt of goods, they are not transferred to warehouse immediately. As fruits and vegetables are perishable products, there is a high possibility that the goods will be perished and will result in loss for the company. In the system of payment, only one person is engaged with the job of making all the payments and keeping the records. Therefore, chances are there that he may make mistakes or may manipulate the data for his personal purpose. In few instances, the payment voucher does not contain the signature of higher authorities (Harsono et al., 2013). Risks and their Probable Effect on Fruito Fruitos purchasing system starts with the preparation of requisition order after checking the inventory level of the fruits and vegetables in the warehouse and completes with the receipt of stores. Risks involved with the process of receiving and ordering and their effects are: After checking the inventory level, they prepare the requisition for order manually. Manual order preparation is susceptible to misstatement and chances are there that wrong quantity for orders are placed. The raw materials required for Fruitos business are fresh fruits and vegetables from local farmers. As most of the fruits are seasonal in nature, it may hamper the business activity if required quantity is not received (Seymour et al., 2013). After receiving the stores, it takes some time to send the goods to warehouse. There are high chances that the fruits and vegetables will be rotten as the goods are of perishable nature. As the fruits and vegetable are of seasonal nature, Fruito needs to maintain high level for inventories. Despite of taking measures to preserve the fruits in good condition, there are chances that the goods will be perished. Processed vegetables and fruits are sold to retailers and direct customers for credit. It generally takes 30-60 days for receipt of payment. Huge amount of money involved with the debtor affect the companys financial viability (Cerutti et al. 2014). Recommendation to Mitigate Risk To mitigate or reduce the above listed risks, the company must follow the following recommendations: Install the computer system to maintain the data rather maintain the data in manual basis preparation of order requisition and order placing quantity should be cross checked by any higher authority Fruito should communicate with more suppliers, so that required quantity of raw material can be obtained easily They can maintain higher inventory level for seasonal fruits and vegetables (Ashurst, 2016). Goods should be transferred to the warehouse immediately to protect them from perishing The fruits and vegetables which are of more perishable nature should be processed first to reduce the chances of perishing. Fruito should use better preservation system to minimise the perishing level They should use modern amenities in warehouse to keep the vegetables and fruits in fresh condition. As the sale is made in credit system and payment is received in 30-60 days, Fruito can engage one debt collector who will collect the debt in short period in exchange of commission. Fruito can introduce discount system for payment made before the expiration of time. This will influence the debtors to make payment on time (Tracy Wright, 2016) Risk Impact Recommendation Way to mitigate 3.1. Manual preparation of requisition 3.2. Shortage of supply 3.3. Goods not sent to warehouse immediately after receipt 3.4. Fruits and vegetable are of seasonal nature 3.5. Long-term credit Misstatement of quantity Hamper the business activity Vegetables and fruits are perished Needs to maintain high level for inventories Huge amount of money involved with the debtor 4.1.(a)Prepare the requisition in computer (b)The invoice should be properly authorised 4.2.(a)Contact other suppliers (b)Maintain high level of inventory 4.3.(a) Goods should be transferred to the warehouse immediately (b) More perishable goods should be processed first 4.4.(a) Should use better preservation system (b) Use modern amenities in warehouse 4.5.(a) Can engage one debt collector (b) Introduce discount system for early payment Install computer system in the company and maintain the record in that Efficient and reliable supplier should be contracted. More employees should be engaged for handling the received goods Establish new warehouse with better preservation system Debt collector should be engaged in terms of payment of commission Table 1: Risk factor and recommendation (Sources: As created by author) Conclusion From the above discussions, it can be concluded that, the purpose of this report is to find out the importance of internal control in the business process, the risks involved with the order and receipt process of inventories and the recommendations to minimise the risks. It is found from the report that the main issue with the company Fruito is that they maintain their records in manual system. Other issues involved in their business are the warehousing of the goods, processing of the goods and receipt of payment. To reduce these risks, the company should install computer system in their offices, manage the payment system through hiring debt collector and process the raw materials in accordance with their perishable level. Reference: Ashurst, P. R. (2016).Chemistry and technology of soft drinks and fruit juices. John Wiley Sons. Cerutti, A. K., Beccaro, G. L., Bruun, S., Bosco, S., Donno, D., Notarnicola, B., Bounous, G. (2014). Life cycle assessment application in the fruit sector: state of the art and recommendations for environmental declarations of fruit products.Journal of Cleaner Production,73, 125-135. Chan, D. K. W. (2016). The effects of internal control reporting regulation on Control Quality, Compensation and Audit Quality. InWorkshop on Accounting and Economics, EIASM 2016. Harsono, S. S., Grundman, P., Lau, L. H., Hansen, A., Salleh, M. A. M., Meyer-Aurich, A., ... Ghazi, T. I. M. (2013). Energy balances, greenhouse gas emissions and economics of biochar production from palm oil empty fruit bunches.Resources, Conservation and Recycling,77, 108-115. Kersting, S., Wollni, M. (2012). New institutional arrangements and standard adoption: evidence from small-scale fruit and vegetable farmers in Thailand.Food Policy,37(4), 452-462. Maughan, T., Drost, D., Olsen, S., Black, B. (2016). Good Agricultural Practices (GAP): Certification Basics. Munsif, V., Raghunandan, K., Rama, D. V. (2012). Internal control reporting and audit report lags: Further evidence.Auditing: A Journal of Practice Theory,31(3), 203-218. Reynolds, C. J., Piantadosi, J., Buckley, J. D., Weinstein, P., Boland, J. (2015). Evaluation of the environmental impact of weekly food consumption in different socio-economic households in Australia using environmentally extended inputoutput analysis.Ecological Economics,111, 58-64. Seymour, G. B., stergaard, L., Chapman, N. H., Knapp, S., Martin, C. (2013). Fruit development and ripening.Annual review of plant biology,64, 219-241. Tracy, J., Wright, J. (2016). Payment changes and default risk: The impact of refinancing on expected credit losses.Journal of Urban Economics,93, 60-70.