A Comparison Of Le Nozze De Figaro And Der Rosenkavalier

Comparison of Le Nozze de Figaro and Der Rosenkavalier There is a range of similarities that are evident in both Operas. To begin with, both Mozart and Strauss each had vast experiences prior to writing their individual operatic pieces. Despite the fact that Mozart lived centuries before, the two composers had different sets of experiences that made their pieces admissibly similar. Strauss had conducted Mozart’s Le Nozze De Figaro more than thirty times before he wrote Der Rosenkavalier (Bakogianni 7; Evans et al. 5). It is important to note that the strong parallels between Mozart’s and Strauss’ pieces are attributed to the fact that Strauss learned from Mozart. Even though the two pieces were composed in different centuries – Mozart’s piece in the 18th century and Strauss’ piece in the 20th century – some of the musical elements that they share transcend both time periods. The characteristics of music in the classical period had to do with the new view of human psychology. Mozart was one to introduce contrasting moods within movements or even within a theme. He was able to infuse strong contrasts of moods within the style of his music (Burkholder, Grout, Palisca 475). In Figaro, Mozart includes an overture which is a piece in sonata form despite its lack of a development section. In Act I cavatina, â€Å"Se vuol ballare†, Mozart whimsically makes changes to the character of his music so as to correspond to Figaro’s machinations (Hambrik n.p). By doing so, he musically

Enron Company The United States History - 1707 Words

Enron company was created in 1985 out of Texas. The company was in the business of natural-gas pipelines. Eventually they merged with InterNorth and their business shifted towards other natural gas productions. They began to trade natural gas and electricity, which resulted in their biggest growth driver for their company. Enron was not only top in the country, but in the world they were known for their business’s success. In the year of 2000 they hit number seven on the fortune 500 list. At this point, Enron was also the sixth largest energy company in the world. But, the company quickly became the largest bankruptcy in the United States history. Humble beginnings of this company were not so humbling to the auditors and investigators soon after they uncovered their overstated financial statements. This scandal began with CFO, Andrew Fastow understating the company’s liabilities, and overstating incoming revenue which is why this company made it to the Fortune 500. Soon after this accounting scandal began, Jeffrey Skilling resigned as CEO in 2001, and Kenneth Lay became CEO once again (he was previously CEO when the company was founded). Just a few months after this change, Enron released an announcement that they had a third quarter loss of $618 million dollars. After this huge loss, business investigators began to question the company’s practices within the company. And soon after Enron’s third quarter loss, the SEC (Securities and Exchange Commission)Show MoreRelatedInsider Trading : Legal And Illegal Trading Essay1493 Words   |  6 Pagesbe defined in respect to both legal and illegal trading. The legal type is when corporate insiders—officers, directors, and employees—buy and sell stock in their own companies1.This type of investin g is completely legal and usually encouraged by companies to have their employees own their stock. 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Psychosocial Effects Of Aging Health And Social Care Essay Free Essays

Geriatricss is a subdivision of medical specialty covering with the aged and the jobs of the ripening. The field geriatrics includes of unwellness bar and direction, wellness care, and publicities of quality of life for the aged. Research on a broad assortment subject ramping from household facets of aging economic resources, and the bringing of long-run attention provinces that gender, race, ethnicity, and societal category systematically influenced the quality of the experience of aging. We will write a custom essay sample on Psychosocial Effects Of Aging Health And Social Care Essay or any similar topic only for you Order Now The experience of aging consequences from interaction of physical, mental, societal and cultural factors. Aging varies across civilizations. Culturally, aging every bit good as the intervention of the aged, is frequently determined by the values of an cultural group. Culture besides may find the manner the older individual views the procedure of aging every bit good as the mode in a more heterogenous aged population than any coevals that proceed it can be expected. Health attention professionals will necessitate to cognize non merely diseases and upsets common to a specific age group but those common to a peculiar cultural group every bit good. An grasps of backgrounds can assist the wellness attention professional provide a personal attack when covering with and run intoing the demands of aged patients. Aging is a board construct that includes physical alterations in people ‘s organic structures over big life, psychological alterations in their heads and mental capacities, so cietal psychological alterations in what they think and believe, and societal alterations in how they are viewed, what they expected of them. Aging is invariably germinating construct. Impressions are a biologic age is more critical than chronologic age when finding wellness position of the aged is valid. Aging is an single and highly variable procedure. The functional capacity of major organic structure organs varies with progressing age. As one grows older, environmental and lifestyle factors affect the age-related functional alterations in the organic structure organ. The bulk of the aged seen in the wellness attention puting have been diagnosed with at least one chronic status. Persons who in the seventiess would non be able to last a debilitating unwellness, such as malignant neoplastic disease or a ruinous wellness events like a bosom onslaught, can now populate for more drawn-out periods of clip, sometimes with a assortment of coincident enfeebling conditions. Although age is the most consistent and strongest forecaster of hazard for malignant neoplastic disease and for decease from malignant neoplastic disease, Management of the aged malignant neoplastic disease patient becomes complex because other chronic conditions, such as degenerative arthritis, diabetes, chronic clogging pneumonic disease ( COPD ) , and bosom disease, must besides be considered in their attention. The attitude of wellness attention suppliers towards older grownups affect their wellness attention. Unfortunately, research indicates that wellness attention professionals are significantly more negative in their attitudes towards older patients than younger 1s. This attitude must alter if the wellness attention supplier is to hold a positive interaction with the aged patient. These attitude appear to be related to the permeant stereotyping of the aged, which serves to warrant avoiding attention and contact with them, every bit good as being reminders of our ain mortality. Ageism is a term used to depict the stereotyping of and favoritism against aged individuals and is conside red to be similar to that of the racism and sexism. It emphasized that often the aged are perceived to be abhorrent and that a antipathy for the aging procedure itself exists. Ageism suggests that he bulk of aged are doddering, suffering most of the clip, and dependant instead than independent persons. The media have besides influenced on traveling stereotyped impressions about the aged. Health attention suppliers must larn to appreciate the positive facets of aging so that they can help the aged in holding a positive experience with their imaging process. PHYSICAL, COGNITIVE, AND PSYCHOSOCIAL EFFECTS OF AGING The human organic structure undergoes a multiplicity of physiologic alteration 2nd by 2nd. Small considerations is given sing these alterations unless they are brought on by sudden physical, psychological, or cognitive events. Radiographers must retrieve that each aged individual they encounter is a alone person with distinguishable features. These persons have experienced a life filled with memories and achievement. Young or old, the definition of quality of life is an person and personal 1. Research has shown that wellness position is an first-class forecaster of felicity. Greater societal contact, wellness satisfaction, low vulnerable personality traits, fewer nerve-racking life events have been linked to successful aging. Self-efficacy can be defined as the degree of control one has over one ‘s hereafter. Many aged people feel they have no control over medical exigencies and fixed incomes. Many have fewer picks about their personal life agreements. These environmental factors can take to depression and decreased self-efficacy. An addition in unwellness will normally parallel a lessening in self-efficacy. The aged may see altering functions from life of independency. The household function of an grownup lovingness for kids and grandchildren may germinate into the kids caring for their lovingness aging parents. It is besides a clip of loss. Losses may include the decease of a partner and friends, every bit good as loss of income due to retirement. The loss of wellness may be the ground for the wellness attention visit. The overall loss control may take to isolation and depression in the aged. Death and death is besides an at hand fact of life. The aging procedure entirely does non likely alter the indispensable nucleus of human being. Physical unwellness is non aging, and age-related alterations in the organic structure are frequently modest in magnitude. As one ages, the inclinations to prefer slower-paced activities, take longer to larn new undertakings, go more unretentive, and lose parts of centripetal processing accomplishments increase easy but noticeably. Health attention professionals need to be reminded that aging and disease are non synonymous. The more closely a map is tied to physical capablenesss, the more likely it is to worsen with age, whereas the closer a map depends on experience, the more likely it will increase with age. Joint stiffness, weight addition, weariness and loss of bone mass can be slowed through proper nutritionary intercessions and low-impact exercising. The importance of exercising can non be overstated. Exercise has been shown addition aerophilic capacity and mental velocity. Exercise plans designed for the aged should stress increased strength, flexibleness, and endurance. One of the best forecasters of good wellness in ulterior old ages is the figure and extent of healthy life styles that were established in earlier life. The aged individual may shown lessenings in attending accomplishments during complex undertakings. Balance, coordination, strength and reaction clip all lessening with age. Falls associated with balance jobs are common in the aged population, ensuing in a demand to concentrate on walking. Not overpowering them with instructions is helpful. Their vacillation to follow instructions may be fear instilled from a old autumn. Sight, hearing, gustatory sensation and odor are all centripetal modes that decline with age. Older people have more trouble with bright visible radiations and tuning out background noise. Many aged people become expert at lip reading to counterbalance for loss of hearing. For radiographers to presume that all aged patients are difficult of hearing is non usual ; they are non speaking in a normal tone, while doing volume accommodations merely if necessary, is a good regulation of pollex. Talking easy, straight, and clearly when giving instructions allows older grownup s an chance to screen through waies and improves their ability to follow them with better truth. Cognitive damage in the aged can be caused by disease, aging, and neglect. Dementia is defined as progressive cognitive damage that finally interferes with day-to-day working. It includes cognitive, psychologic, and functional shortages including memory damage. With normal aging comes a decelerating down and a gradual have oning out of bodily systems bit it does non include dementedness. Yet the prevalence of dementedness additions with age. Persistent perturbations in cognitive operation, including memory and rational ability, accompany dementedness. Fears of cognitive loss, particularly Alzheimer ‘s disease, are widespread among older people. Alzheimer ‘s disease is the most common signifier of dementedness. Therefore wellness attention professionals are more likely to meet people with this type. The bulk of aged people work at keeping and maintaining their mental maps by remaining active through mental games and exercisings and maintaining engaged in regular conversati on. When caring for patients with any grade of dementedness, verbal conversation should be inclusive and respectful. One should ne’er discourse the patients as through they are non in the room or are non active participants in the process. One of the first inquiries asked of any patient come ining a wellness attention installations for exigency service â€Å" Do you cognize where you are and what twenty-four hours it is? † The wellness attention suppliers need to cognize merely how watchful the patient is. Although memory does worsen with age, this is experienced largely with short-run memory undertakings. Long-run memory or subconscious memory undertakings show small alteration over clip and with increasing age. There can be a assortment of grounds for confusion or freak out. Medication, psychiatric perturbation, or retirement can confound the patient. For some older people, retirement agencies making a new set modus operandis and seting to them. The bulk of seniors like construction in their lives and have familiar modus operandis for nearing each twenty-four hours. PHYSIOLOGY OF AGING Health and well- being depend mostly on the grade to which organ systems can successfully work together to keep internal stableness, With age, there is seemingly a gradual damage of these homeostatic mechanisms. Aged people experience nonuniform, gradual, on-going organ map failure in all systems. Many of the organic structure organs bit by bit lose strength with forward age. These alterations place the aged at hazard for disease or disfunction, particularly in the presence of emphasis. At some point the likeliness of unwellness, disease and decease additions. Assorted physical diseases and upset affect both mental and physical wellness of people of all ages. They are more profound among aged people because diseases and upsets among older people are more likely to be chronic in nature. Although aging is inevitable, the aging experience is extremely single and is affected by heredity, lifestyle picks physical wellness, and attitude. A great part of usual aging hazards can be modified with positive displacements in life manner. In aged, the ripening of the variety meats systems is one of the procedure where they need to understands and there are as list below: Integumentary systems upsets Nervous systems upsets Centripetal systems upsets Musculoskeletal systems upsets Cardiovascular systems upsets Gastrointestinal system upset Immune system diminution Respiratory system upset Hematologic system upsets Genitourinary systems upsets Endocrine systems upsets. THE RADIOGRAPHER ‘S ROLE The function of the radiographer is no different than that of all other wellness professionals. The whole individual must be treated, non merely the manifested symptoms of an unwellness or hurt. Medical imagination and curative processs reflect the impact of ongoing systemic ripening in documentable and ocular signifiers. Adapting processs to suit disablements and disease of geriatric patients is a critical duty and a challenge based about entirely on the radiographer ‘s cognition, abilities, and accomplishment. An apprehension of the physiology and pathology of aging, in add-on to an consciousness of the economic the societal, psychologic, cognitive, and economic facets of ripening, are required to run into the demands of the aged population. Conditions typically associated with aged patient constantly require versions or alterations of everyday imagination processs. The radiographer must be able to distinguish between age related alterations and disease procedures. Production of diagnostic images necessitating professional determination doing to counterbalance for physiologic alterations, while keeping the conformity, safety, and comfort of the patient, is foundation of the contract between the aged patient and the radiographer. RADIOGRAPHIC POSITIONING FOR GERIATRIC PATIENTS The preceding treatments and apprehension of the physical, cognitive, and psychosocial effects of aging can assist radiographers accommodate to the placement challenges of the geriatric patient. In come instances everyday scrutinies need to be modified to suit the restriction, safety, and comfort of the patient. Communicating clear instructions with the patient is of import. The undermentioned treatment references positioning suggestion for assorted constructions. The common skiagraphy scrutinies for gerontologies are: Chest Spinal column Pelvis/hip Upper appendage Lower appendage Thorax The place of pick for the chest radiogram is the unsloped place ; nevertheless, the aged patient may non be able to stand without aid for this scrutiny. The traditional posteroanterior ( PA ) place is to hold the â€Å" dorsums of custodies on hips. † This may be hard for person with impaired balance and flexibleness. The radiographer can let the patient to falsify his or her weaponries around the chest bases as a agency of support and security. The patient may non be able to keep his or her weaponries over the caput for sidelong projection of the thorax. Supply excess security and stableness while traveling the weaponries up and forwards. When the patient can non stands, The scrutiny may be done seated in a wheelchair, but some issues will impact the radiographic quality. First, the radiotherapist demand to be cognizant that the radiogram is an anteroposterior ( AP ) alternatively of a PA projection, which may do comparing hard. Hyperkyphosis can ensue in the lung vertexs being obscured, and the venters may befog the lung bases. In sitting place, respiration may be compromised, and the patient should be instructed on the importance of a deep inspiration. Positioning of the image receptor for crookback patient should be higher than normal because the shoulder and vertexs are in a higher place. Radiographic landmarks may alter with age, and the focus may necessitate to be lower, if the patient is highly crookback. When positioning the patient for the sitting sidelong chest projection, the radiographer should put a big sponge behind the patient to tilt him or her forward. Siting Chest PA Chest Standing Spinal column Radiographic spinal column scrutinies may be painful for the patient enduring from osteoporosis who is lying on the x-ray tabular array. Positioning AIDSs such as radiolucent sponge, sandbags, and a mattress may be used every bit long as the quality, of the image is non compromised. Performing unsloped radiographic scrutiny may be besides appropriate if a patient can safely digest this place. The combination of cervical hollow-back and pectoral humpback can do placement and visual image of the cervical and pectoral spinal column hard. Lateral cervical projections can be done with the patient standings, sitting, or lying supine. The AP projection in the sitting place may non visualise the upper cervical vertebrae because the mentum may befog this anatomy. In the supine place the caput may non make the tabular array and consequence in magnification. The AP and open-mouth projection are hard to make in wheelchair. The thoracic and lumbar spinal columns are sites for compaction breaks. The usage of positioning blocks may be necessary to assist the patient remain in place. For the sidelong projection, a lead blocker or shield behind the spinal column should be used to absorb every bit much spread radiation as possible. Lateral Spine PELVIS/HIP Osteoarthritis, osteoporosis, and hurts as the consequence of falls contribute to hip pathologies. A common break in the aged is the femoral cervix. An AP projection of the pelvic girdle should be done to analyze the hip. If indicant is trauma, the radiographer should non try to revolve the limbs. The 2nd position taken should be a cross-table lateral of the affected hip. If hip hurting is the indicant, help the patient to internal rotary motion of the legs with the usage of sandbags if necessary. Immobilization device are topographic point to the patient pes. UPPER EXTREMITY Positioning the geriatric patient for projections of the upper appendages can show its ain challenges. Often the upper appendages have limited flexibleness and mobility. A cerebrovascular accident or shot may do contractures of the affected limb. Contracted limbs can non be forced into place, and cross-table positions may necessitate to be done. The inability of the patient to travel his or her limb should non be interpreted as a deficiency of cooperation. Supination is frequently a job in patients with contractures, breaks, and palsy. The everyday AP and sidelong projections can be supported with the usage of sponges, sandbags, and blocks to raise and back up the appendage being imaged. The shoulder is besides a site decreased mobility, disruption, and breaks. The healer should measure how much motion the patient can make before trying to travel the arm. The usage of finger sponges may besides assist with the contractures of the fingers. Hand Projection Lateral Wrist LOWER EXTREMITY The lower appendages may hold limited flexibleness and mobility. The ability to dorsiflex the mortise joint may be reduced as a consequence of neurologic upsets. Imaging on the x-ray tabular array may necessitate to be modified when a patient can non turn on his or her side. Flexure of the articulatio genus may be impaired and required a cross-table sidelong projection. If digressive projection of the kneecap, such as the Settegast method, is necessary and the patient can turn on his or her side, topographic point the image receptor superior to the articulatio genus and direct to cardinal beam perpendicular through the patellofemoral articulation. Projections of the pess and mortise joints may be obtained with the patient sitting in the wheelchair. The usage of positioning sponges and sandbags support and keep the place of the organic structure portion being imaged. AP Ankle Projection Lateral Ankle Projection PATIENT CARE Patient attention must be apply to geriatric patient because they all are all fragile where their bone can easy interrupt or they can be easy fainted during the scrutiny. For communications, take clip to educate the patient and his or her household, talk lower and closer, and handle the patient with self-respect and regard. Transportation and raising patient are besides be need because gerontologies patient is non stronger than normal individual. If possible, give the patient clip to rest between projection and processs. Avoid adhesive tape because aged tegument is thin and delicate. Supply warm covers in cold scrutiny suites, use table tablets and custodies tracks and ever entree the patient ‘s medical history before contrast media is administered. Take clip with the patient Immobilization Device Decision The imaging professional will go on to see a alteration in wellness attention bringing system with the dramatic displacement in the population of individuals older than age 65. This displacement in the general population is ensuing in an on-going addition in the figure of medical imagination processs preformed on aged patients. Demographic and societal effects aging find the manner in which the aged adapt to and see the procedure of aging. An person ‘s household size and perceptual experiences of aging, economic resources, gender, race, ethnicity, societal category, and the handiness and bringing of wellness attention will impact the quality of the aging experience. Biologic age will be much more critical than chronologic aging when finding the wellness position of the aged. Healthier life styles and promotion in medical intervention will make a coevals of successfully aging grownups, which in bend should diminish the negative stereotyping of the aged individual. Attitudes of a ll wellness attention professionals, whether positive or negative, will impact the attention provided to be turning aged population. Education about the mental and physiologic changes associated with aging, along with the cultural, economic and societal influences attach toing ripening, enables the radiographer to accommodate imagination and curative processs to the aged patient ‘s disablements ensuing from age-related alterations. The human organic structure undergoes a multiplicity of physiologic alterations and failure in all systems. The aging experience is affected by heredity, lifestyle picks, physical wellness, and attitude, doing it extremely individualized. No person ‘s aging procedure is predictable and is ne’er precisely the same as that of any other single. Radiologic engineers must utilize their cognition, abilities, and accomplishments to set imagination processs to suit for disablements and disease encountered with geriatric patients. Safety and comfort of the patient is indispensable in keeping conformity throughout imaging processs. Execution of accomplishments such as good communicating, listening, sensitiveness, and empathy, all lead to patient conformity. Knowledge of age-related alterations and disease procedure will heighten the radiographer ‘s ability to supply diagnostic information and intervention when supplying attention that meets the demands of the increasing aged patient population. How to cite Psychosocial Effects Of Aging Health And Social Care Essay, Essay examples

Christianity and Islam free essay sample

Christianity and Islam are the two most recognized religions in the world today. And their attitudes toward merchants and trade has had a major effect on the worlds economy even dating back to the founding of the religions. Islams firsts views on trade where very positive most likely due to the fact that its founder, Muhammad was a merchant himself. However Christianities first views on merchants and trade were more negative. Jesus the founder of Christianity was a carpenter and thought that the only way to reach heaven was through spiritual means rather than through the shady arts of merchants and trading. Although the first attitudes on merchants and trade were negative from Christianity and positive from Islam over the next 1500 years their views had changed into the opposite of what was first conceived. When Christianity came into existence Jesus first said to his disciples in around the year 70 – 80 C. We will write a custom essay sample on Christianity and Islam or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page E. In the book of Matthew (Doc 1) it says â€Å"Then said Jesus unto his disciples, Verily I say unto you, That a rich man shall hardly enter into the kingdom of heaven. And again I say unto you, It is easier for a camel to go through the eye of a needle, than for a rich man to enter into the kingdom of God. This shows how Jesus point of view on merchants and trade was that it was a business of sinners and that the rich would never go to heaven. However Islam even after being founded 600 years after Christianity showed positive attitudes toward trade and merchants. There is a teaching in the Muslim Quran from around 620 to 650 C. E. (Doc 2) that says in the first three lines â€Å"O ye believers! devour not each others property among yourselves unlawfully save that by mutual trading consent. Woe to the cheaters! ho, when they take measure of their dues from men, take it fully; and when they measure out to others or weigh out for them, they give less than is due. And give full measures when you measure out and weigh with true balance. This is fair and better in the end. † What Muhammad was showing was that trade is acceptable as long as it was done fair and in the final line in this teaching (Doc 2) it says â€Å"On the day of judgment, the honest, truthful Muslim merchant will take rank with the martyrs of the faith. This shows that Islams attitude towards traders and merchants was taken very highly. During the next 520 years the attitudes toward trade and merchants begins to change the first noted is in Christianity. In the year 1170 C. E. a monk of Durham by the name of Reginald who was a younger contemporary and colleague of St. Godric. He wrote a book on the life of St. Godric before his death. In the book titled The Life of St. Godric (Doc 3), Reginald says â€Å"He chose not to follow the life of a husbandman, but rather to study, learn and exercise the rudiment of more subtle conceptions. For this reason, aspiring to the merchant’s trade, he began to follow the chapmans [peddler’s] way of life, first learning how to gain in small bargains and things of insignificant price; and to gain from things of greater expense. † In this paragraph Reginald is saying that this man chose to follow the life of a trader which according to Jesus was something that would deny you the path to heaven. However later on in St. Godrics life â€Å" And now he lived sixteen years as a merchant, and began to think of spending on charity, to God’s honor and service, the goods which he had so laboriously acquired. He therefore took the cross as a pilgrim to Jerusalem. Godric was now already firmly disposed to give himself entirely to God’s service. Wherefore, that he might follow Christ more freely, he sold all his possessions and distributed them among the poor. For above all things he coveted the life of a hermit. † This shows that even though St. Godric was a wealthy trade but since he gave all his money and valuables to the Church in pursuit of religious solitude he became a saint. This book however may be bias do to the fact that it was written by a colleague of St. Godrics and also it was released before his death so some things may have been held back by Reginald. Around 103 years later in the year 1273 C. E. another book is published by a Christian theologian by the name of Thomas Aquinas. In his book titled Summa Theologica (Doc 4) Thomas says â€Å" It is written (Matthew vii. 12): All things†¦whatsoever you would that men should do to you, do you also to them. But no man wishes to buy a thing for more than its worth. Therefore no man should sell a thing to another man for more than its worth. This shows that Thomass point of view and Christian attitudes on merchants and trade have gone from strongly negative to accepting. Thomas Aquinas goes on to quote the non-Christian writings of Cicero. He says â€Å"Hence Tully [Cicero, the Roman writer] says: Contracts should be entirely free from double-dealing: the seller must not impose upon the bidder, nor the buyer against one that bids against him. † This Christian Theologians book is bias however in the fact that he was trained by the church and was probably written in order to benefit themselves by reaching out to a wider circle of people. Into the fourteenth century Islams attitudes on trade and merchants begins to change and not in favor of merchants and traders. In an article published by Ibn Khaldun, leading Muslim scholar, titled Universal History (Kitab al-ibar). In the beginning Ibn goes on to say that (Doc 5) â€Å"Commerce is the increasing of capital by buying goods and attempting to sell them at a price higher than their cost. This is done either by waiting for a rise in the market price; or by transporting the goods to another place where they are more keenly demanded and therefore fetch a higher price; or, lastly, by selling them on a long-term credit basis. Ibn is fine with this idea but he goes onto state what truly happens. â€Å"In order to achieve this increase in capital, it is necessary to have enough initial capital to pay in cash the sellers from whom one buys the goods; it is also necessary to sell for cash, as honesty is not widespread among people. This dishonesty leads on the one hand to fraud and the adulteration of goods, and on the other to delays on payment which diminish profits because capital remains idle during the interval. It also induces buyers to repudiate their debts, a practice which is very injurious to the merchant’s capital. The manners of the tradesmen are inferior to those of the rulers, and far removed from manliness and uprightness. We have already stated that traders must buy and sell and seek profits. This necessitates flattery , and evasiveness, and litigation and disputation, all of which are characteristic of this profession. And these qualities lead to a decrease and weakening in virtue and manliness. For these acts inevitably affect the soul. Ibn Khaldun is saying that the basis of the practices that merchants use to make profits is sinful and which inevitably affects the soul. This shows how the Islamic community has been affected by unfair dealings which Muhammad didnt see as what was the framework for how merchants made profit. While this was happening in the Islamic community the Christian community was bright with merchants and trade. People began to use God as a support for doing business. One such example is that of letters written to and from Italian merchants in the ourteenth century. In the first two letters an order is being placed for a painting of the Virgin Mary and God (Doc 6) in the letters it says â€Å"A panel of Our Lady on a background of fine gold with two doors, making a fine show with good and handsome figures by the best painter. Let there be in the center Our Lord on the Cross, or Our Lady, whomsoever you can find – I care not, so that the figures be handsome and large, the best and finest you can purvey, and the cost no more than 51/2 or 61/2 florins. After this the merchants responds that nothing can be found so the buyer says â€Å"You tell me you can find no pictures for the money we will pay, for there are none so cheap, and therefore we bid you, if you find no good things at fair cost, leave them, for here there is no great demand. They should be bought when the master artist who makes them is in need. † This shows how the buyers will wait until the painters almost out of work when the prices will be lowered only in order for the painter to stay alive to buy the painting. The other letters describe how merchants have become so valued that people put trade before religion and the people around the traders fear that they might start to crave the materiel world, this is one thing Christianity did not allow. These changes finally ended with Islam showing that its attitudes were strongly against merchants and trade. This happened in around the seventeenth century at an Islamic Court decision where a man was tried against by his former guild for breaking their trade rules in order to make money form himself instead of the guild. In the Court decision (Doc 7) it says â€Å"that Sah Mehmed and Haci Mehmed and others from the weavers’ guild summoned [to court] Sakaoglu Nasuh from the said guild and said in complaint: â€Å"Whenever cotton yarn comes to [town], the aforementioned arrives, pays an extra price, and takes it from its owner, and the other weavers remain deprived [of cotton yarn]. As of old, when cotton yarn came, we all bought it together. The aforementioned has now acted contrary to the old custom; we do not agree to this. †

Catholic Relief Services

Catholic charities in the US was established in the year 1910,its main goals were to provide free service to the needy as well as advocating for social justice in the society. In the year 2010, the charity organization comprised of more than 1500 agencies and institutions all under the catholic charities network.Advertising We will write a custom essay sample on Catholic Relief Services specifically for you for only $16.05 $11/page Learn More In the aftermath of disasters, the organization has often been compelled by compassion to support the victims. In the past catholic foundation has helped several hurricane victims to rebuild their lives. For instance, in Baltimore in the year 1998, catholic relief delivered much support to the victims in the aftermath of that tragedy, catholic relief services were reported to have been the first institution apart from the government agencies to offer support in the area. It has been noted that the catholic charities in the past few years have slightly shifted to disaster management and their impact has been huge. Through their combined effort with the USAID, the organization has made huge contributions in the history of US disaster managements. They have actively been involved in the resettlement of hurricane-affected victims in the Honduras, Mitch, California and across Hawaii. In this regard, many catholic charities have gotten high ratings from the private agencies. However, the organization charitable foundation is still blurred by numerous challenges thus more applicable policies need to be implemented in their disaster management programs. In Honduras, the organization found their charity service involving. Catholic agencies in Honduras were familiar with well-practiced plans and budget but the hurricane disaster of 1998 caught them unaware.Advertising Looking for essay on religion theology? Let's see if we can help you! Get your first paper with 15% OFF Learn More Their i nfrastructures were severely damaged by the storm hence the agencies needed support of more than $100,000 to support the victims. Thus, economist should treat charitable funding as a demanding activity. They should then involve all members of the community in delivering services and funds to the affected communities. Therefore, it is advisable for such religious organization to appeal for more funding from other religious and corporate organizations globally to ensure to meet their goals. However, during these processes vigilance and legitimacy of donor funding should be upheld. Critics argue that most corporate philanthropy acts are advocated by managers for their own self-gains and to boost their shareholder values. To avoid such accusations, economists are to ensure that they present practical and logical proposals to corporations to validate their legitimacy for philanthropy. Through their disaster reliefs programs the organization should characterize disasters into four stages and should realize that their support does not only end when the media coverage subsidies but continues afterwards for a long period. In my opinion, the catholic relief services should know and differentiate each phase of disaster relief, as each phase has different goals and objectives. Therefore, their donor support should first be directed towards restoration of order in the affected community. Secondly, the second phase should be aimed at stabilizing and restoration of the daily activities in the affected areas. Similarly, in the last two phases, funding should be directed towards community rebuilding and education. This is done to mitigate and enlighten the affected society in case of future catastrophe. If these acts are followed and implemented as they are required, the donor’s aims and goals of funding will effectively be achieved.Advertising We will write a custom essay sample on Catholic Relief Services specifically for you for only $16.05 $11/page Learn More One of the most challenging tasks facing managerial economist in catholic charity services is the choice private organizations to work with for effective delivery of services. Their economist should wisely consider this choice before making any effort of support, as in the aftermath of a disaster many charitable organizations spring up claiming to support the victims, among which most are illegitimate. Therefore, all donor organizations should make educated choice on whom to channel their support if they are to realize the effective impact of their contribution. Through the use internet the managerial economist are required to assess various organizations websites to ascertain their legitimacy and for effective assessment, they are supposed to consult their church representatives in the affected regions. Similarly, catholic relief services should focus should on where their funding is directed. Is it national or international? Similarly, they should consider the phases of their funding. Immediately after a disaster, support to the victims is normally achieved through the national and international donor associations. This is made possible by their united effort in assembling resources globally and using them to meet the victims’ needs. In such instances, local community donors are usually immobilized with the rest of the victims. Therefore, managerial economist should consider funding their support in the early days after a tragedy. If the organization is to make a social impact in their current and future areas they lend their support, educated and informed decisions are to be made. Similarly, the financial economist must decide on the form of support they are going to engage in. Therefore, the issue of use money or labor support comes in. Monetary support is the most effective way of assisting the affected victims as the managerial economist have limited information on the affected communities. As a result donations inform of c ash should be termed as the most effective way of donor funding as cash are flexible allowing the charity teams to allocate the funds where there are most needed. Consequently, when committing charity towards international reliefs, managerial economist ought to consider allocating the funds to specific areas rather than on specific catastrophes.Advertising Looking for essay on religion theology? Let's see if we can help you! Get your first paper with 15% OFF Learn More If this is done, the donors fund will effectively be used during and after the catastrophes to mitigate on the disasters. After the victims’ needs are met, donor money may then be used to educate the population and to implement appropriate measures and strategies meant to reduce the futures communities’ risk. Such measures are very appropriate in disaster recurring zones such as Gulf coast hit regularly by hurricanes. Because the catholic charity services cannot thwart such tragedies, they are required to help their communities in strategically planning and allocating appropriate charity funds to make a difference in the victims’ lives. This essay on Catholic Relief Services was written and submitted by user Darien H. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Natural environment Essay Example

Natural environment Essay Example Natural environment Essay Natural environment Essay Is racism still alive today? Yes it does. Racism is one of the worlds major issues today. Many people are not aware of how much racism still exists in our schools workforces, and anywhere else where social lives are occurring. It is obvious that racism is bad as it was many decades ago but it sure has not gone away. Racism very much exists and it is about time that people need to start thinking about the instigations and solutions to this matter. Many people believe that it depends on if a person was brought into the world as a racist or not but that is not the case at all.In fact, an individual cannot be born a racist but only learn to become one as they grow from child to adulthood. Some of the basic causes that keep racism alive today are stereotypes, unfamiliarity, selfishness and environmental factors. One of the most common causes of racism is stereotypes. Through television, through radio, through the internet, through music, through books, and the like, the potential for ster eo types to build are a definite possibility. When a person, especially one that is very young, is exposed to stereotypes of a specific group for the first time, then that person will assume all are that way.Likewise, when a source is constantly displaying negative things about a particular race, then that will affect the overall opinions as well. Another very common, and probably the most common cause of racism is unfamiliarity. People fear what they do not know or understand. If someone hasnt grown up around a particular race before, then there is more of a chance the person can be racist toward that particular group. Not all the time, but when the person has already been fed negative stereotypes, and does not have the actual real life experiences with at least one within the particular group, then the chances of racism are increased.This is why it is important for children to be around other races at a young age: to ensure they get their minds used and adapted to being around the m, and also to help counterbalance any false stereotypes they may encounter in the future. Selfishness is another obvious cause of racism. Humans are sometimes very selfish creatures caring only about their own at the expense of others. If individuals arent taught how to respect others, then the potential for the person to become racist is increased as well. This is why you will find that most caring individuals arent racist. Neither are they sexist or anything else.The lastly and probably the most surprising cause of racism is environmental causes. We are all made different biologically and genetically. Our physical environment can affect our biology and therefore, in many cases, affect our minds. This does not mean freewill and choice are not options, but that an individuals potential for racism could possibly be increased through certain environmental factors unknown to man. By default, racism is non-existent. However, things such as improper health maintenance, excess chemicals, head injuries, or other factors may help contribute to it.This should not be used as an excuse that racism has to persist, but more of a better chance to cure racism by enhancing biological health and medical technology, rather than thinking it can only be done by other means. Those are the 4 main causes of racism. As previously stated, racism is one of the most revolting things that paralyses humanity. To cure racism permanently, we must first address the root problems, which are: stereotypes, unfamiliarity, selfishness, and environmental aspects. When we cure and address those things, we will cure racism as well.We all have to learn, and to understand that we are all equal, that we all share the same planet, and that we have the same climate. People and their cultures depend on each other. Racism is a kind of illness. The society cannot get rid of it because there are still too many people who do not understand that we all live under the same sun, breathe the same air, and share the same world.Bibliography oppapers. com/subjects/racism-is-still-alive-page1. html http://voices. yahoo. com/racism-still-alive-today-29941. html? cat=9 democraticunderground. com/discuss/duboard. php? az=view_all;amp;address=3896589799

Salem Witch Trials (1692) Essay Example | Topics and Well Written Essays - 1250 words

Salem Witch Trials (1692) - Essay Example The concept of white magic had been inherited from Britain, where the colonists who migrated to North America continued to practice their white magic, as a way of protecting their agriculture, wealth and property, just as it used to happen back in Britain. However, towards the end of the fifteenth century and running into the sixteenth century, religion became an important aspect of the North American colonists, and the traditional white magic which was initially common in the society became black magic in the eyes of the religious converts (Reed, 2015). Subsequently, any traditional aspect t of the magic became witchcraft, and those practicing the magic became evil and satanic. Thus, the Salem Witch Trials (1692) were purely informed by the rise of religious extremism and social anxiety, which did not tolerate what the society referred to as the non-believers (Reed, 2015). Therefore, the non-believers were targeted and branded witches, and their fate was sealed through a series of t rials, which condemned most of them to death or long-term prison sentences. The legal issue identifiable in the Salem Witch Trials (1692) is the due process of the law. The major issue of law in this case is the issue of misapplication of the due process of the law, which requires that an accused should only be charged based on evidence that is beyond reasonable doubt (Rissanen, 2012). Reasonable doubt was present throughout the process of identifying the accused, presenting witness statements and charging them in court, but the process of sentencing them continued anyway. Spectral evidence was the sole basis of determining the cases in the Salem Witch Trials (1692), where the powers of the accused to use shapes and specters that tormented the young girls in the village, which could not be proven or identified in any way, was the basis of charging the accused (Yool, 2007). The

Business Studies LocationBreakeven Essay Example | Topics and Well Written Essays - 1500 words

Business Studies LocationBreakeven - Essay Example Also inventory would not need to be stored thus stock holding costs would also be reduced. (Unit 88) Having the suppliers close by is important, having the customers nearby also matters. The business revenue directly depends on the location which is easily accessible to the customer. Also it should be at such a place where the flow of customers is high or the population density is high so that the business product is exposed to the customers as much as it can. The transport network plays a vital role in selecting a location. The raw materials need to come via a transport route. The customers have to visit the storefront and purchase the product. Therefore the road network in the immediate vicinity needs to be good. Furthermore the location should be at such a place where train/ship/plane network is close by so that connectivity to local and international business centres is maintained. (Business Review, 2003) The actual piece of land selected for locating the business needs to be seen from the cost point of view as well. There should be room for future expansion. For customer storefronts, spacious land with space for car parking is sometimes required. The geological stability of the land area also needs to be considered as well as the knowledge of high seismic activity zones near the area. The use of Greenfield and Brownfield sites are being increasingly used in the UK. (Unit 88) Labour For a new business finding an area where skilled labour is available is also one of the factors to be considered since the skills required for the job are not always available in the locality. For an existing business moving to another location has the problem of persuading the existing employees to start coming to the new facility. They might have to relocate their homes, or change their office hours due to traffic etc. which might cause inconvenience. (Business Review, 2003) Government Influence The government of some counties may give incentives, like low priced land, to businesses to locate in some areas. The government may want to keep industries only in industrial areas and give incentives such as subsidized land and labour rates etc. (Unit 88) Image Most storefronts bank on the type of area where they are located. For a branded store, having an outlet in the posh area of the city makes sense. Thus a business wanting to create an impression and keep its status high in order to charge premium prices from the customers would need to locate in expensive localities. (Business Review, 2003) Hassle of Relocation When the business moves to a different area, a certain bit of disruption is caused to the business activities. The suppliers may not want to come to the new location. The employees would have to change their routine or even relocate themselves. The

How use of Tone, Imagery & Form in Emily Dickersons poems help to Research Paper

How use of Tone, Imagery & Form in Emily Dickersons poems help to represent her feelings about life & death - Research Paper Example What critics might interpret as depression, Dickinson intended it to be wise insight. The tone of â€Å"Because I Could Not Stop for Death† wavers between serenity and longing. As the protagonist of the poem is led away into death, which is symbolized by the carriage passing by the school and fields, there is a sense of calm and peace, almost relaxation. The protagonist is not only accepting that her death is taking place, but she is almost welcoming of it. â€Å"We slowly drove, he knew no haste, And I had put away My labor, and my leisure too (Dickinson & Vendler 42).† Though Death is the one driving slowly, the protagonist is still sitting back and allowing the journey to happen. Similarly, even though the protagonist was unable to stop for death, when death stopped for her she did not try to fight against it. However, as they passed the school and fields, a sense of longing took over as the protagonist realized all of the life that she was leaving behind her.  "We passed the school, where children strove [...], We passed the fields of grazing grain, we passed the setting sun. Or, according to Emily Dickinson and Helen Vendler (42), Death passed the protagonist (Dickinson & Vendler 42).† The protagonist included herself among those that Death was passing, revealing that she was not quite ready to go. As such, Dickinson may have been ready to accept death, but she was unable to completely let go of life. â€Å"I Felt a Funeral in My Brain† conveys the tones of aloneness and terror. Even though the poem immediately reveals that there are mourners present at this faux-funeral, the protagonist admits to feeling alone. â€Å"And I, and Silence, some some strange Race, Wrecked, solitary, here (Dickinson 97).† Since this poem discusses both death and life, there is an admittance to aloneness in both states (Farr 76). In death, the protagonist will have no one; in life, they had no one. It is in this way that Dickinson shows th ere is no difference between death and life. The tone of terror is also sensed as the protagonist descends into madness, which is what she meant by â€Å"I felt a funeral in my brain (Dickinson 97).† The protagonist is not really dying, but she is slipping into madness, and the journey is terrifying to her. Through this poem, it is revealed that life is lonely and terrifying, and death is the same way, especially because they are both being undergone alone. Despite the amount of company, life and death are independent matters. Emily Dickinson used imagery in her poems to bring new life to her own feelings. In â€Å"Because I Could Not Stop for Death,† death is personified as a man or a suitor. Instead of the cliche grim reaper, Death is a civilized, welcoming man (Raina 11). The protagonist feels no fear accepting the ride from him, which shows how she does not fear death. Furthermore, the carriage ride displays the journey from life to death. Carriages are often conne cted with royalty or pleasant outings, and this was the method of transportation for death instead of a hearse, making it a comfortable ride to death (Baker 215). The house that the carriage arrives at represents the final resting place of the protagonist. Rather than a coffin or even a mausoleum, Dickinson picks a place that signifies warmth and comfort. All of these images provide a very calming experience of death as opposed to the horrid depictions

Auditing Standards: Objectives and Importance

Auditing Standards: Objectives and Importance Introduction The regulatory environment makes it mandatory that organizations such as limited liability companies must be audited by an independent external auditor qualified under the regulations of professional bodies internationally or nationally to ensure that the company is working in accordance to the company law set by respective countries. An external auditor functions as an independent body appointed by and reports to shareholders to express an opinion whether the financial statements are prepared, in all material respects, true and fair and in accordance to the applicable financial reporting framework (Pflugrath G., Martinov-Bennie N. and Chen L., 2007). In reporting to the shareholders, the auditor provides reasonable assurance whereby they do not guarantee financial statements are free from material misstatements but rather at an acceptable level. Professional bodies worldwide carries a duty to set auditing standards to play a role of assisting auditors in performing duties in order t o provide high level of confidence to intended users of the Financial Statements (Noreen, 1988; Siegel et al., 1995; Wotruba et al., 2001). Main Report Development of auditing standards There are three regulatory environments which govern statutory audits and one of them is auditing standards. At International level, the International Federation of Accountants (IFAC) is the global organization for the accounting profession. An independent standard-setting board under IFAC is known as the International Auditing and Assurance Standards Board (IAASB). The IAASB developed the International Standards on Auditing (ISAs) to be carried out on audit engagements. As for National level, regulations differ as there are various standard setting bodies which choose to adopt the ISAs by modifying it or to set their own standards to suit according to individual countries. In Malaysia, the Malaysian Institute of Accountants (MIA), a member of IFAC is responsible in developing the Malaysian Approved Standards on Auditing (AI) which adopts the modified ISAs. However, the latest development states the implementation of a new board which is the Audit and Assurance Standard Board (AASB) (Cosserat and Rodda, 2009). Importance of the auditing standards. An auditing standard is a form of the current best practice applicable in statutory audit engagements by approved auditors which sets a minimum level of technical proficiency to assure work done is of high quality auditing and at the same time providing high level of assurance ( Jubb and Houghton, 2007; Simnett, 2007). It is a form of benchmarking the intensity of achieving objectives of the professional bodies in being a role model in the accounting profession as stated by Watkins et al. (2004), and also safeguarding the position of auditors whilst auditing financial statements. Through professional and ethical standards such as independency and integrity, Alfredson, K. et al. (2005) states that auditors carry out detailed works to value a subject matter whether it is of true and fair view. Once a conclusion is made, the opinion obtained would determine the level of confidence the public would have towards the financial statements (Alfredson, K. et al., 2005). This adds on to reducing the risk factor faced by users of the financial statements (Martinov, 2004) as it deters directors of an entity to carry out fraudulent activities. At the same time, it also indirectly strengthens the audit profession as the public would have an increased confidence level leading to a better impression towards auditors in general (Simnett, 2007; Dellaportas, Senarath Yapa and Sivanantham, 2008). As procedures of performing a statutory audit is consistent and of principles-based, it becomes less rigid and flexible to be implemented on the audit works carried out on financial statements. Aside from that, as agreed by Noreen, 1988; Siegel et al., 1995; Wotruba et al. (2001); it may be able to reduce time factor as auditors are able to plan and analyze which area are crucial to be tested more and vice versa because they are already well-versed with the audit procedures set by the standards. Nevertheless, this may pose as a threat because the use of their own judgement becomes too subjective and thus, they may tend to be too lenient during audit procedures and bypass on important matters. Auditors could even intentionally choose not to perform so much detailed work and just state financial statements as true and fair since knowingly for the past history, it has been stated as so (Jones et al., 2003; Herron and Gilbertson, 2004). From this matter, it can be of advantage to directors to conduct fraudulent activities because auditors can only consider an opinion on fraud but not able to detect and prevent it. It is the duty of the management and directors to attend to fraudulent possibilities in a company. With that said, they may opt to not comply intentionally by refusing to disclose grey areas in its financial statements or relevant information needed to perform the audit (Cosserat and Rodda, 2009). While stating to be able to achieve high quality audits worldwide, a handful of countries still implement their own auditing standards to suit their national legislations and traditions (Samuels and Piper, 1985; Tarca, 1998; cited in Dellaportas, Senarath Yapa and Sivanantham, 2008). This is probably due to the fact that there are still many underdeveloped countries which do not have professional bodies for such a purpose as this or even countries like in the United States of America whereby they adopt a different standard which is of rule-based (Simnett, 2007). All this may inversely cause a delay and obstruction to harmonization of standards across the globe in conjunction to international convergence (Weetman, 2006). Aside from that, consistent updating and revision of standards poses a need to keep oneself updated leading to a lack of confidence while performing duties due to inaccurate execution of standards implied on audit work as there are limitations to how much one can do at a period of time . Being too technical with regulations may cause auditors to be stiff in their performance and thus, lack appreciation on findings of samples, test objects and the assessment of analytical procedures. Objectives and Activities of IAASB and AASB Work done by the IAASB is monitored by the oversight body known as the Public Interest Oversight Board (PIOB) whereby the publics interest is involved regarding proper disclosures and transparency of issues that concerns to improving the overall mission and to achieve objectives of the professional body (Dellaportas, Senarath Yapa and Sivanantham, 2008). IAASB came up with a development of a program in the year 2004, which functions to redraft the entire ISAs either partially to alter areas in the ISAs or to fully inflict new clarity conventions where applicable. The Clarity Project reached a level of completion upon verification by the PIOB and now contributes thirty-six newly clarified standards as guidelines in assurance engagement by qualified auditors worldwide (Accountants Today, June 2009). Judging from the fact that the standards now clearly identifies the objectives and obligations an auditor faces, a better understanding of the entire concept and public awareness are gained (Buchanan, F.R., 2003). The newly improved standards are by-far less technical and thus, easily to be adopted by practitioners to be implemented on procedures carried out for assurance engagement. The whole purpose of conducting the clarity project is to make the standards more appropriate and updated with the recent environment and at the same time to assist and update users of relevant information and a clearer view of utilizing each standard for the benefit of the public (Dellaportas, Senarath Yapa and Sivanantham, 2008). The confidence of the public in financial reporting activities would eventually be increased (Alfredson, K., Leo, K., Picker, R., Pacter, P. and Radford, J., 2005). It is in a way a good thing to constantly upgrade and redraft the standards to suit the current reporting environment (Humphrey, C. and Turley, S., 2006). However, there may be a slight disadvantage in the sense of making the revised standards known to its users. The professional bodies would need to conduct seminars or post notices to all members of the professional bodies to inform them of such amendments that has taken place. This eventually takes time and efforts and may even incur a slight cost to be carried out. Likewise the IAASB, the AASB plays a similar role in upholding an acceptable level of quality professional services and high ethical behaviour amongst practitioners. The MIA further justified the desire of standing-out in the standard-setting process hoping that Malaysian market can be integrated internationally so that viewpoints can be mentioned earlier instead of getting secondhand attention in order to evolve standards that are more suitable to the nature of the Malaysian market (Izma N., 2009). Implementing the ISAs by the AASB is a form of making efforts to enhance the financial markets of Malaysia in becoming more competitive and stable. At the same time, it also improves professional integrity and quality of audit works by auditors. Under the patronage of the MIA, AASB will continue to meet stringent expectations of stakeholders as well as moving towards a holistic international convergence of standards and enhance confidence of users through proper guidance in audit and assurance services. This may prove to be a good step ahead in conjunction to be inline with the harmonization of standards in the world today and also to groom the financial position of the country in order to boost confidence of the public once again (Chan and Leung, 2006). Thus, compliance with auditing standards such as the ISAs and enforcing it into objectives and responsibilities stated by the professional bodies need to be acted out quickly so as to not fall behind in time because it can be quite a lengthy process which is not achievable overnight (Izma N., 2009). Further Regulations Codes of Corporate Governance Corporate governance is the system whereby companies are directed and controlled. Cosserat and Rodda, 2009 mentioned that it is useful in avoiding matters such as conflicts of interest seen in the agency theory between the managers (agents) and the shareholders (principal). In accordance to the UK Combined Codes of best practices, the board of an entity is encouraged to form an audit committee to guard the independence and objectivity of auditors. An audit committee plays a role as an independent point of reference to turn to regarding issues of conflict between the board of directors and the external auditors. Aside from that, in order to improve external audit procedures, they have a duty to monitor the integrity of directors in preparing financial statements. Codes of Ethics The onus is always on the auditor not only to be ethical but also to be seen as ethical. The International Ethics Standards Board for Accountants (IESBA) establishes a conceptual framework for all practitioners to adhere to five rules: integrity, objectivity, professional competence and due care, confidentiality and professional behaviour. Threats to these principles are to be identified and applied with respective safeguards to mitigate it. Auditors are subjected to ethical requirements by professional bodies because the public relies on auditors to produce an independent opinion during assurance engagements (Pflugrath G., Martinov-Bennie N. and Chen L., 2007). They further elaborated that a high quality audit, comprising of professional competence and due care characteristics need to be conducted as auditors have access to confidential information of the entity. Company Law An auditor is required to perform an annual audit abiding by statutory duties to report to shareholders on whether financial statements are of a true and fair view and in accordance to approved standards. They need to be independent and diligent and state if sufficient information has been obtained and that the company has kept proper records according to the law. The auditor must also list out deficiencies of their findings in the auditors report. The company law also determines the rights, appointment, removal and resignation of auditors and the liability of auditors to shareholders and third parties (Cosserat and Rodda, 2009). Conclusion The outcome of these findings discussed has added knowledge to a better understanding of the entire audit and assurance cycle. The duties of an external auditor must be based on appropriate conceptual frameworks developed either internationally or nationally according to the suitability of respective countries. They need to perform a statutory engagement required by the company law, which is of high but not absolute assurance that the financial statements are free from material misstatements. An overview of the establishment of auditing standards, its objectives and importance to benchmark the quality of auditors in performing duties and corporate governance, company law and ethical codes as additional regulations in enhancing the role of auditors were identified. Furthermore, the main idea of distinguishing IAASB and AASB on its functions and activities in the world today has added knowledge to the depths of ones mind. Thus, the respective standards-setting boards need to further en hance and strengthen its actions and procedures in order to achieve international convergence and quality standards to serve the public better and increase in its objectivity effectiveness.

Animal Farm - Knowledge Is Power Essay -- essays research papers

George Orwell’s novel ‘Animal Farm’ is an allegorical fable of the Russian Revolution. It depicts the Revolution in a way that is inoffensive to people and also very easy to understand. This controversial novel also teaches many valuable lessons, all very true in man’s past and also in the present. In all of man’s histories, there are legends of tyrannical kings and merciless emperors, corrupted with the thirst for ultimate power. Education also played an important role in the subjugation of mankind; the intelligent and educated use their knowledge to undermine and control the naà ¯ve uneducated proletariats. The naà ¯vetà © of an ignorant working class is detrimental to any society; neither communist nor democratic societies are unaffected. Power is a blessing and also a curse, cast upon man and affecting us all, nevertheless, it affects those without power, as well as those with power. All great leaders had and have great power. Power is not biased, it does not make a good leader a good person, but it can make a good person a tyrannical and merciless leader. For example, Adolf Hitler was a great leader, but he was a very bad man. Due to the knowledge, cunning and coaxing of education, leaders can become corrupted and tainted, tainted with the poison of corruption laced in their meal of power and control. Such was what occurred in ‘Animal Farm’; the pigs who were educated gained power and control over Manor Farm, which under the concept of Animalism, they called Animal Farm. Fro...