English coursework - Hamlet refers to Claudius Essay Example for Free

English coursework Hamlet refers to Claudius EssayHamlet refers to Claudius as a Remorseless, treacherous, lecherous, kindles villain How far do you share his view? A villain is usually compulsive by something, usually power or money. Claudius has two of the superlative motives, power and lust. My crown, mine own ambition, and my nance Claudius lists the things he committed the murder for. Crown signalising power comes before queen, Gertrude. Villains motives are sometimes unimportant. Iago has no accepted motive to completely ruin peoples lives but does it be nominate he enjoys it, only an extremely evil villain would clear pleasure through the suffering of others. Claudius has far greater motives. Firstly he would gain great power, a thing desired by many. He would also then have Gertrude whom he does care for and wants. Claudius has a tremendous talent at controlling and influencing people, whether it is through their views or their actions. Claudius switches Laertes an ger from him egotism to Hamlet with ease I am guiltless of your fathers death to do that you would have to be a in truth convincing liar and be good at deceiving. Claudius then invites in a mad Ophelia to deceive Laertes, and to make him confide Hamlet is the culprit.Claudius manipulation of Hamlets feelings is apparent early on in the play showing his true self to be a sly, cunning and extremely clever man. All these qualities are shown in his opening dialect as he addresses the court Claudius speaks about the issue of his brothers death, our dear brothers death, the memory be green then, in a few sentences, moves on t the subject of his marriage, Therefore our sometimes sister, now our queen Claudius addresses his authority by referring to his wife as Queen let all know that he is King.This is a very efficient and to the point statement showing Claudius intelligence, a characteristic common in the best and most evil villains. Claudius changes the subject For all, our thanks aga in it is simple and with minimum fuss. Claudius moves on to the next subject a possible attack from a neighbouring country. He makes light of the situation by belittling the opposition early Fortinbras, Holding a weak supposal of our worth he calls the King young, immediately bringing to principal the thought of a child, not a very intimidating opponent.He also says our gently letting the court he is the new King. So much for him these are the final contrives on the subject. Claudius has c all over the death of his brother, his marriage with his former sister and a possible invasion and left the court laughing, rejoicing and joking. He is extremely clever to have done all this without arousing any suspicion and win over the court days after the death of the former King. Claudius ability to manage is obvious. Claudius talent for influencing and manipulating people continues end-to-end he play, showing a theme common in many villains.In Star Wars, The emperor butterfly is a vil lain who desires power and is truly evil. Claudius desires power and kills his brother to have it. The Emperor shares the ability to manipulate others, instead of killing a foe he would try to influence them to join him. However the greatest evil quality that The Emperor and Claudius have in common is their emotionless reaction to the suffering they cause to others. When Claudius drives Ophelia mad through ignoring her and abusing her he is then comfortable to use her to manipulate Laertes. The Emperor shows no uphold when he destroys a planet and its population.Claudius also gives people down, an already depressed Hamlet is one of his targets. Tis sweet-scented and commendable Claudius ignores how Hamlet is feeling about the death of his father. Saying someones sadness is commendable is insulting. He continues to put Hamlet down by again ignoring how Hamlet feels and telling him to cheer up, Tis wrongdoing to heaven, A fault against the dead, a fault to nature Claudius continu es to repeat the word fault making Hamlet feel his mourning is wrong. Claudius has good qualities in him that are unusual in villains.He makes an attempt to repent My loadeder guilt defeats my strong intent but he feels he cannot be forgiven because his sin is too great. Villains like Iago form Othello and Ming the inhuman both show no conscience at all. Claudius is also spiritual in the way that he understands God and knows what sin is. Spirituality isnt something a truly evil villain has. Claudius shows caring and feels affection for Gertrude She is so conjunctive to my life and soul an incredible thing to say about someone, he shows a make out for Gertrude.O, my offence is rank, it smells to heaven Claudius knows that the things he has done are absolutely abominably. He uses a disgusting word to describe his actions, the word rank. A villain of real evil wouldnt have such a conscience. This shows Claudius not to be evil at his core. Claudius does not fully repent. Because he knows that he doesnt really mean his apology, terminology without thoughts never to heaven go Claudius is not an evil character. He does disgraceful things and harms people but he does not gain pleasure from hurting people, something truly evil.He does the evil acts because of the results, in his case power. Claudius regard ignorance of emotion and ability to manipulate shows him to be disgusting and harmful. Claudius is a treacherous, lecherous, kindles villain but not remorseless. Although he did not repent because of his greed he tried to and it is because of this he is not an evil person. Claudius is however an awful person who deserves no sympathy. Hamlets opinion of Claudius isnt far from the truth.

Vietnam War Essay Example for Free

Vietnam War EssayThe fritter shows the importance of having an army that is well equipped and knows what their opponent has for troops and artillery. This conflict at the La Drang Valley is important to the rest of the Vietnam War because this is where helicopter-based. The air agile operations helped the U. S army because it was able to bring soldiers and supplies into the combat zone. Without these helicopters and supplies the soldiers that were at the combat zone would not have stood a chance against the Viet Cong army. Film stayed as close to the historical truth as possible. The name calling and events that are in the movie match with the true events that occurred during the struggle. Some minor details in the movie house slanted from the reality, requirement of the commercial movies. Major part of the movie is critical in depicting the state of warfare time events to as close as possible. It gives profound knowledge of the historic war, thus contributing to the earth as a source of knowledge.The get hold of We Were Soldiers is not an invention of historical truth but very a history movie that enables new generations to view the war visually that happened in Vietnam. The visual artistic production of the movie are outstanding and it is simply remarkable how they are able to make things look so real. The plot of the movie is wisely done. There were numerous short scenes in this section of the movie that were some(prenominal) fascinating and gave life to it. It is based on fact and shows the facts very well.Although there is some fiction in this film it is not a faction, or combination of truth and fiction. The film is true but with trustworthy Hollywood aspects which you will get in most movies. Although the Vietnam War was a very controversial war this was not portrayed as much as it should have been in the movie. The film shows very pocket-sized insight into the publics attitude regarding war with northern Vietnam. Even though this was th e prototypal battle in Vietnam they were no opinions expressed by the public in this film.The only hint of what the public thought about the war was with the soldiers wives that were home, and they shared biased thoughts because their husbands were fighting in the war so obviously they thought that it was an unnecessary war. This film gave us insight into the beliefs of the united states government as they were at war because of their beliefs that communism was bad, and all communists nations had to be dealt with and punished for they wrong doings and be made into democratic nations.It showed that the military would send troops into battle being outnumbered just to make a country do what the United States wanted it to do. This film was elysian by the book We Were Soldiers OnceAnd Young, written by Harold G. Moore. Moore was the Lt. General at the battle of The La Drang Valley. He wrote this book about the battle that took place there and has interviews with soldiers from both side s about the battle. He also duologue about the importance of the helicopters role in bringing men into battle and how this would play a broad part in the rest of the war in Vietnam.The book was the basis for the historical relevance of the movie. The film got most of its information about what really happened at the battle zone through the book as it was written from the commanding officer at the battle and interviews were taken from soldiers that were there and fought and witnessed what was going on first hand. The battle at the La Drang Valley shows us insight into what further battles in Vietnam would look resembling and what the American military would have to do to be victorious in Vietnam.The film We Were Soldiers shows us this in a first hand experience. It takes us to the actual battlefield and shows us the hardship and defeat that the American soldiers had to go through to stay alive and defeat the Vietnam army. This film is very important to this generation and the bor dering generations to come as is shows close detail of the first battle of the Vietnam War.Bibliography 1. http//bluray. highdefdigest. com/weweresoldiers. html 2. http//search. reviews. ebay. co. uk/We-Were-Soldiers_EAN_7321900934787_W0QQfvcsZ1172QQsoprZ3951947

Application of Lactic Acid Bacteria Essay Example for Free

Application of Lactic Acid Bacteria EssayIn food persistenceRecent years the interest increased in using research laboratory by using bacteriocin-like repressing substances (BLIS) because of their potential use as a natural antimicrobial agent to enhance the food base hit of food products and increase the nutritional values of the food. Foods that fermented by LAB such as cheese, kimchi, fermented sausages, wine, yogurt and pickles keep up not only a greatly extended shelf life compared to the raw materials from which they are derived, and also enhance the aroma and tint directly or indirectly by the fermenting organisms. at that place direct many lactic acid fermentation products that have been used since long time agone such as Kimchi (korea), Yogurt (eastern Europe), Dahi (india n Nepal) and cheese (Europe n middle east).CheeseThe basic move of cheese production are acidification, coagulation, dehydration, and salting. While acid production is the major function of t he starter bacteria. LAB is responsible for the fresh acidic coolness of unripened cheese and is important in coagulation of take out casein, which is accomplished by the combined action of the enzyme rennet.During the ripening process the LAB also producing volatile flavor compounds such as diacetyl and aldehydes by releasing proteolytic and lipolytic enzymes involved in cheese ripening and by natural antibiotic substances that suppress growth of pathogens and other spoilage microorganisms. For Cheddar and Colby cheese production, starter cultures imply strains of Lactococcus lactis ssp.cremoris and Lactocoocus lactis ssp lactis. While, blue cheese require both and the mold Penicillum roqueforti is also added as a secondary for the flavor and blue color.Health benefits of LABLAB also known as probiotics because they git promote intestinal balance and strengthen the immune system. Managing Lactose Intolerance-LAB convert lactose into lactic acid, their ingestion whitethorn hel p lactose intolerant individuals tolerate more lactose than what they would have Effective diarrhea reliever preventing and shortening the duration of several types of diarrhea LAB compete with pathogens for nutrients and space in the intestines By-products of metabolism may have a direct effect against the pathogens. For example, in vitro work shows that L. casei, L. acidophilus and L. bulgaricus can all produce antimicrobial agents such as acidophilin and bulgarican that can inhibit growth of pathogensEnhance immune system-LAB has been shown to increase B-lymphocytes or B cells, which recognize foreign matter -LAB also increase phagocytic activity which help to enter foreign matter by the increasing the proportion of T lymphocytes and Natural Killer cells LAB can stimulate the immune activity in the intestinal mucosa and treat -Reducing inflammations and food allergiesPotential Benefits taproom of Colon Cancer-LAB has ability to bind with carcinogenic substances (anti- carcin ogenic effects) that can protect against colon genus Cancer -Lower rates of colon cancer among higher consumers of fermented dairy products have been observed in some universe studies However, more long-term studies on human is neededLowering cholesterol-Lower serum cholesterol levels in animals by breaking down bile in the gut, thus prevent its reabsorption. However, various studies with fermented milk products have shown either no effect or a reduction in cholesterol levels.

Assignment Internal Audit Essay Example for Free

appellation familiar analyse EssayQ.1 Critically evaluate the qualities of an Auditor in the wake of recent scams autonomic nervous system- What should be the qualities of Internal Audit Personnel? there is no universal answer to this question. We place but generalize about the qualities of inside Audit Personnel. It has been observed that internal inspectors and indep closingent hit the booksors often belong to the very(prenominal) paid organization and atomic number 18 subject to the same lord regulations. Hence apart from professional efficacy and experiences, the qualities of analyse violence should be same. The Institute of Chartered Accountants of India (ICAI) has is work ond SA-220-Quality Control for Audit Work with an objective to gift standards on theatrical role control as to the policies and procedures regarding of an visit degenerate for batchvass work generally, and procedures regarding the work delegated to assistants on an individual scrut inise. The standard is equally applicable to an internal audited account department also. The head of internal audit department should regularly brushup the quality of audit work based on the standard menti nonpareild be impoverished. of the essence(predicate) extract of SA 220 are given below.Important impairmenta) The Auditor means the person with final province for the audit. b) Audit Firm mean either the partners of a home providing audit services or repair practitioner providing audit services. c) Personnel means all partners and professionals module engaged in the audit practice session of the firm. d) Assistant means personnel aimd in an individual audit other than the attendant.Audit firm1. The audit firm should implement quality control policies and procedures designed to ensure that all audits are conducted in accordance with the standards on auditing. 2. The objectives of the quality control policies to be adopted by an audit firm lead ordinarily in unified the following a) Professional requirements Personnel in the firm are to adhere to theprinciples of independence, rectitude, objectivity, confidentiality and professional behavior. b) Skills and competence The firm is to be staffed by personnel who hand attained and maintain the technical standards and professional competence required to enable them to fulfill their responsibilities with due care. c) Assignment Audit work is to be charge to personnel who turn over the degree of technical training and proficiency required in the circumstances.d) Delegation There is to be sufficient direction, supervision and review of work at all trains to provide valid authorization that the work performed meets appropriate standards of quality. e) Consultation Whenever necessary, consultation within or outside the firm is to occur with those who have appropriate expertise. f) Monitoring The continued adequacy and opeproportionnal effectiveness of quality control policies and procedures is to be monitored. 3. The firms general quality control policies and procedures should be communicated to its personnel in a manner that provides reasonable assurance that the policies and procedures are understood and implemented.Individual audits4. The auditor should implement those quality control procedures which are, in the realizeation of the policies and procedures of the firm, appropriate to the individual audit. 5. The auditor, and assistants with supervisory responsibilities, will consider the professional competence of assistants performing work delegated to them when decision making the extent of direction, supervision and review, appropriate for each assistant. 6. Any delegation of work to assistants would be in a manner that provides reasonable assurance that such work will be performed with due care by persons having the degree of professional competence required in the circumstances. style7. Assistants to whom work is delegated need appropriate direction. Direction involv es informing assistants of their responsibilities and the objectives of the procedures they are to perform. It also involves informing of matters, such as the nature of the entitys business and practical accountancy or auditing problems that w ready onethorn affect the nature, timing and extent of audit procedures with which they are heterogeneous. 8. Audit course of instruction is an important tool for the communications of audit directions. Time budgets and theoverall audit plans also helpful in communicating audit directions.Supervision9. Supervision is closely associate to both direction and reviews and may involve elements of both. 10. Personnel carrying out supervisory responsibilities perform the following functions during the audit a) Monitor the progress of the audit to consider whetheri) Assistants have the necessary skills and competence to carry out their assign tasks ii) Assistants understand the audit directions and iii) The work existence carried out in accord ance with the overall audit plan and the audit architectural plan. b) Become informed of and encompass signifi faecest accounting and auditing questions raised during the audit, by assessing their significance and modifying the overall audit plan and the audit computer program as appropriate and c) Resolve any(prenominal) differences of professional judgment between personnel and consider the level of consultation that is appropriate. Review11. The work performed by each assistant needs to be reviewed by personnel of at least equal competence to consider whether a) The work has been performed in accordance with the audit programme b) The work performed and the results obtained have been adequately documented c) All significant audit matters have been resolved or are reflected in audit conclusions d) The objectives of the audit procedures have been achieved e) The conclusions expressed are consistent with the results of the work performed and jump out the audit opinion. 12. The following need to be reviewed on a termly basisa) Overall audit plan and the audit programme b) Assessment of inherent and control risks including the results of tests of control and the modifications, if any, made to the overall audit plan and the audit programme as a result of tests of control c) Documentation of the audit severalise obtained from substantive procedures and the conclusion drawn there from, including the results of consultations and d) Financial statements, proposed ad providedments in financial statements arising out of theauditors examination, and the auditors proposed observations/report.ConclusionThe personnel qualities required of the internal audit personnel can be summarized as follows 1. They should be possessed of required qualifications, training, experience and competence. 2. They should have a continuing awareness of development in the field of accounting and auditing especially internal auditing. 3. They should perform their duties with due professi onal care, paying due attention to the role assigned to them by the management. 4. They should maintain their professional independence.5. They should be completely impartial and unbiased in their reporting. 6. They should possess highest quality of ethical motive and integrity. Q.2 What is social audit? Is social audit establishn seriously by the corporate creation? Give examples of corporates pioneer social audit. autonomic nervous system- The social audit is also called social responsibility audit. A business organization exists in society. Hence, it owes certain responsibilities toward society at large. As Lord Denning has observed the directors of a great community should owe a commerce to those who are employed by the lodge to absorb that their conditions of service are proper. They should owe a trade to the customers, to the people to whom the goods are supplied, a public duty perhaps, non to expect excessive prices. They should owe a duty also to the community in w hich they live, non to make the place of production hideous or a nuisance to thosMF0013 Internal Audit and Control Set1 Q2Q.2 What is social audit? Is social audit taken seriously by the corporate world? Give examples of corporate undertaking social audit.Ans genial Audit-The social audit is also called social responsibility audit. A business organization exists in society. Hence, it owes certain responsibilitiestoward society at large.As Lord Denning has observedThe directors of a great phoner should owe a duty to those who are employed by the company to put one over that their conditions of service are proper. They should owe a duty to the customers, to the people to whom the goods are supplied, a public duty perhaps, not to expect excessive prices. They should owe a duty also to the community in which they live, not to make the place of production hideous or a nuisance to those who live around.Social audit is mainly concerned with social accounting. It may be noted that socia l accounting is still in early stage and so social audit also.Social audit also called Social right Audit is mainly concerned with social accounting. A continuous audit is basically a ceaseless audit, where auditors and his staff constantly engaged in checking the accounts throughout the year. Annual audit is done at the end of the financial year when finalization of accounts has been completed and books of accounts closed. A Balance Sheet audit is mainly concerned with the verifications of items appearing in the Balance Sheet such as share capital, reserve and sur positively charged, current liabilities, inflexible assets, current assets, investments etc in detail.Importance of the Social PolicyThe phenomenal growth of socially Responsible silver in hand (now 20% of funds invested in the US), the growing difficulty to draw and quarter qualified employees, and the rise of non-governmental organizations able to sue or boycott unethical businesses, demonstrate the vital importan ce for any business of a salubrious designed Social Policy.The Ethics Policies will attract long-term investors, increase market shares for the ethical product, alter partnerships, and make the employees proud. The Labor Policies will attract and keep a qualified workforce, and increase productivity, while achievable action new markets (ethnic minority customers are sensitive to the anti-discrimination policies in the work place).The Environmental Policies will attract customers concerned in the protection of the environment, and investors who fear the risks linked to hard environmental practices, while sometimes reducing the be with cost-effective modifications of production processes. As for most other components of the Social Policy, serious Environmental Policies will attract Socially Responsible Funds and a qualified workforce (nobody likes polluters).The Human Rights Policies, also, will attract Socially Responsible Funds and a qualified workforce. Its most important rol e, however, is defensive to prevent boycotts or campaigns of fend that could seriously tarnish the reputation of the company accused of practicing (or being an accomplice of) gentlemans gentleman rights abuses, and the resulting falling personal credit line prices, loss of market shares, and low-moral work force.The Community Policies will not just now create roots in a local anesthetic base for the company, it will also increase the productivity of the work force involved in the projects (by developing their leadership and customerservice skills, building pride and loyalty with the feeling of being useful).The Society (or Extra-Community) Policies further not only the products linked with the policy but also the image of the company. Cause Related marketing is extremely appreciated by customers because it makes them feel good (allowing them to support charities without spending their time or property), as long as the charities are well chosen and the parting is not too smal l (or the ceiling too low).The Compliance Policies are part of the Social Policy for two reasons. First, by complying with the right, the co. demonstrates it is socially responsible. to a greater extent importantly, Compliances Policies often go beyond the legal requirements, in order to show concerns for social matters (health, labor, environment, etc.). In umpteen cases, companies build their social image by doing only slightly more than what is required by the law. groundwork of a Social PolicyMost companies (if not all) already have elements of Social Policy. Often, these are sovereign pieces of regulation and practices. Most of the time, they are not part of a unique strategy, they are not managed by powerful senior executives, they are not reviewed before any business decisions are made, and they are not used in ways that would produce their full benefits.The first step is to have an Independent Social Audit, either defending (to prevent lawsuits and boycotts), or Product ive (to increase productivity, market shares and long term investment). The audit will identify the stakeholders clarify the components of a Social Policy that would address the concerns of these stakeholders at either the Defensive or Productive level, or make recommendations on the necessary measures to build the Social Policy.The company must be totally involved in the Audit. The Independent Social Audit is neither an inspection (for which the company would dissimulate important pieces) nor is it a situation where the Auditor brings his one size fits all solutions. The Auditor is only the coach of a team, composed of senior executives of the company who are working at gathering the cultivation and finding solutions. The Auditor provides the directions, merges the training to create a whole picture of the social situation, and gives advice on the rule used by the company to build its Social Policy and on its different aspects. Ultimately, it is the leadership of a company who builds its Social Policy, and then decides on the best way to run the policy (for instance, nomination of a person or creation of a department dedicated to Social Policy issues).Scope of a Social AuditThe identification of the stakeholders is generally the first task of an audit. However, a Social Auditor does not study each group of stakeholders separately. Stakeholders have to be considered as a whole, because their concerns are not limited to the defense of their immediate elicit. As a result, the Social Auditor will work on the components of a companys Social Policy (Ethics, Labor, Environmental, Community, Human Rights, etc.), andfor each subject, the Social Auditor will analyze the expectations of all stakeholders.The am minute of the audit generally includes the following policies Ethics values the company vows to respect. Policies include the pledge not to infix in (nor engage in business with people involved in) a series of activities that are deemed offensive. This ti p of unacceptable activities often includes exploitation of children, unethical treatment of animals, damage to the environment, and dealings with undemocratic regimes or with bad guy industries (fur, tobacco,guns, etc.).Labor creation of a working environment allowing all employees to develop their potential. Policies include training, locomote planning, remunerations and advantages, rewards linked to merit, balance wheel between work and family life, as well as mechanisms that ensure non-discrimination and non-harassment. Environment supervise and reduction of the damage caused to the environment. For instance, policies of reduction of emissions and waste. Human Rights making sure the company does not violate human rights nor appears as supporting human rights violators.Community investment in its local community. Policies include partnerships with voluntary local organizations, with financial donations, donations in kind (computers for education, food and clothes for the poor) , and employees involvement. The company may initiate or go in to a major project such as the regeneration of a poor neighborhood plagued with unemployment, poverty, low education and racial tensions.Society investment or partnership beyond the community. For instance, Cause Related market (partnership with a charity to market a product while giving a small percentage of the sales to the charity).Compliance Identification of all legal obligations and of the means to comply. Policies must deal with changing rules related to its work force (Labor), its products (Health, Environment, Intellectual property, specific regulations), its administration (Business, Tax), its dealings (supplier andcustomer liability, Criminal actions).MF0013 Internal Audit and Control Set1 Q3Q. 3 Explain the Code of Ethics for Internal Auditor. Explain them in context with blacklisting Price Waterhouse Coopers in Satyam Scam.AnsCode of Ethics for Internal AuditorIn his book Practical Guide for Internal Audit R.S. Adukia has scholarly explained about the code of ethics for internal auditor which is as follows This code of ethics sets the marginal requirements for the performance and conduct of internal auditors. This code applies to all internal auditors but does not supersede or replace the requirement on individual to comply with ethical codes issued by professional institutes of which they are members or student members and any organizational codes of ethics or conduct.There are four main principles1. integrity The internal auditor should demonstrate integrity in all aspects of their work. Their integrity establishes an environment of trust, which provides the basis for combine on all activities carried out by the internal auditors.2. Objectivity Objectivity is a state of genius that has regard to all considerations relevant to the drill or process being examined without being unduly influenced by personal interest or the views of others. Internal auditors should display professi onal objectivity when providing opinions, legal opinions and recommendations.3. Confidentiality Internal auditors must protection the information they receive in carrying out their duties. There must not be any unofficial disclosure of information unless there is a legal or professional requirement to do so.4. cogency The internal auditor should make use of his/her knowledge, skills and practical experience necessary for auditors activity performance.They should not accept or perform work that they are not competent to undertake, unless they have veritable adequate training and support to carry out the work to an appropriate standard.Achieving compliance with code of ethicsi) Security integrity The internal auditor shoulda) Perform his/her job honestly, diligently and with responsibility. b) Perform his/her profession in harmony with the acts and other generally binding regulations. c) Avoid any illegal activity and performing any activity discrediting the internal auditors pro fession. d) Respect the legal and ethical objectives of the organizations. e) Take care that his/her integrity should not be compromised.ii) Objectivity The internal auditor shoulda) Avoid taking part in activities or relations which may damage, or might be understood as damaging his/her unbiased assessment including activities or relations which may be in conflict with public interests. b) Avoid accepting anything that may damage or might be understood as damaging his/her objective professional assessment. c) harbor his/her objectivity against political influence. d) Disclose all substantial facts known to him/her that being undisclosed might talk through ones hat the conclusions on activities or events assessed.iii) Observing Confidentiality The internal auditor should a) Be careful when using and protecting information he/she gathered when auditing. b) Avoid disclosing and making use of the information obtained during the auditors activities performance in order to damage the i nterests of other person or organization. c) Avoid making use of the information obtained during the auditors activities for personal enrichment or in a way which would be in conflict with the law or which would damage legitimate and ethical interests of the organization.iv) Demonstrating Competencea) It is a pre-requisite that all internal audit staff is aware of and understand 1. The organizations aims objectives, risks and governance arrangements. 2. The purpose, risks and issues affecting the service area to be audited. 3. The terms of reference for the audit assignment so that there is a proper appreciation of the parameters within which the review be conducted. 4. The relevant legislation and other regulatory arrangement that relate to the service area to be audited. b) The internal auditor should keep educating himself constantly in order to have a good manipulate of internal audit techniques and auditor standards necessary for obtaining, examining and evaluating the informa tion.v) Maintaining Audit Independence Internal auditors should be independent of the activities they audit. Internal auditors are considered independent when they can carry out their work freely and objectively. Independence permits internal auditors to reelect the impartial and unbiased judgments essential to the proper conduct of audits. This is achieved through organizational status and objectivity. Independence stands for an internal auditor being able to take a stand and report on materiality issues, untouched by any favors coercion or undue influence.Satyams auditors-So what were the auditors, PricewaterhouseCoopers, doing? There was no cash within the companys lingos and yet the auditors went ahead and signed on the balance sheets saying that the bullion was there.Not just the cash, even they even signed off on the non-existent interest that accrued on the non-existent bank balanceAuditors do bank reconciliation to check whether the money has indeed come or not. They che ck bank statements and certificates. So was this a total lapse in supervision or were the bank statements forged? No one knows yet. The cops have already raided the PwC office in Hyderabad, but details of what they have found are yet to emerge.The company officials said they relied on data from the reputed auditors. But PricewaterhouseCoopers, stung by this insinuation hit back at Satyam. In a statement to the media, the firm said The audits were conducted by Price Waterhouse in accordance with applicable auditing standards and were supported by appropriate audit evidence. Given our obligations for client confidentiality, it is not possible for us to comment upon the alleged irregularities. Price Waterhouse will fully meet its obligations to cooperate with the regulators and others. (Extracted from Rediffmail.com).MF0013 Internal Audit and Control Set1 Q4Q.4 As a senior audit assistant of M/s. Asutosh Associates, you are in charge of internal audit team of M/s Rajesh Technologies in volved in the manufacture of plastic tubes. From the information you obtained you find the company is facing liquid problem for the last two years. You are required to prepare working newsprint indicating the internal audit problems you would expect to face and how you plan to overcome them.AnsThere have been galore(postnominal) accounting scandals over the years which resulted in more traders showing interest in learning how to analyze a companys financial statements. When companies do declare bankruptcy, it is usually because they cannot pay their debts. So lets take a look at the importance of corporate debt and go over how an investor can analyze a companys liquidity.Economic theory says that the mix of debt and legality in a companys capital structure is irrelevant, that the value of a firm should be independent of its debt ratio. In the real world, companies and investors have to worry about things like taxes and the risk of default, so a companys capital structure can be relevant to its long-term survival.Long -term creditors can also put restrictions on the company such as preventing it from taking on additional debt or paying higher(prenominal)dividends. Most public companies have at least some debt, and the biggest reason to take on debt is to leverage the equity (much like geting tune on margin). Return on equity is very important to investors. But the greater the proportion of debt to equity on the balance sheet, the higher the business risk.Since a lot of corporate debt tends to be short-run, there can be a real risk to the company if investors lose confidence in it. It is not dissimilar a run on a bank, where liabilities (loans) have a longer duration than their assets (deposits). If everyone sharply wants their money now, the bank will not be able to meet the demand and be forced to close. That is wherefore it is important to look at a companys debt and liquidity.Liquidity in the option markets refers to the volume of contracts changi ng hands in a day. There is lots of liquidity in the options of companies such as IBM and Microsoft, since there are many buyers and sellers. However, liquidity means something very different at the company level. here(predicate) we are referring to whether or not the company has, or can generate, enough cash to keep operational if they had to pay off short-term debt quickly.Banks use liquidity analysis to assess the risk of a company not being able to repay them in the short term. Agencies rate a companys debt according to the perceived threat of default. Still, crises periodically seem to emerge from almost nowhere to cause the sudden collapse of companies that seemed solid only weeks before. Once investors lose confidence, as companies such as Enron, Qwest and WorldCom learned, liquidity can mean the difference between survival and death. That is why investors should always take a little time to check debt and liquidity ratios before entering any trading position.Most investors are familiar with the corporate bond market. When a ratings agency such as Moodys or Standard and low-downs downgrades a companys debt, this certainly causes the companys bond holders some distress, as the value of the bonds will drop. Still, since corporate bonds are primarily long-term debt, this is not usually the source of liquidity problems (unless a largeamount just happens to be nearing expiration). No, it is usually a companys short-term debt that gets them in trouble.When a company runs into financial problems, their debt rating is usually quickly downgraded. Investors demand a higher premium to lend to the company. If they lose confidence altogether they will simply refuse to lend at any price. If the company does not have liquid assets available, even temporary cash flow problems can quickly become life threatening.Of course, the banks most companies up in the short term. Before investors will buy technical paper, they usually require a commercial paper back-up facilit y with a bank. This gives them a bit more security that they will be paid. However, this facility is not meant to be used, and drawing on it is an opening the company is having severe liquidity problems. This is what happened to Qwest about two years ago.When Qwest had trouble borrowing in the commercial paper markets, they had to draw down their $4 billion credit line with banks. It was a stop-gap measure that put off a financial reckoning for a few months, but credit agencies responded by desolate the rating on its outstanding bonds to near junk status. $4 billion is a lot of money to come up with in short time. By comparison, their market capitalization was $16.4 billion at the time, they had annual revenue of about $20 billion, and a loss of $4 billion the previous year.So one of the first ratios an investor should look at is the companys debt to its total capital. Total capital is all their debt plus equity. This ratio should be compared with what is normal in their industry and not simply against all other businesses.The beside thing to look at is a companys ability to meet its debt payments. This is measured by a ratio called times interest earned. Times interest earned is a companys shekels divided by their total interest cost. For the earnings number you could choose to use EBIT (earnings before interest and taxes), or the more aggressive EBITDA (which adds back thenon-cash costs of depreciation and amortization).

Choose two characters from the novel Of Mice and Men Essay Example for Free

Choose two characters from the novel Of Mice and Men Essaythe States in the 1930s was a class-based parliamentary procedure where women had no choice. The W any Street Crash in 1929 meant the massive Depression was occurring, passel living in poverty because of this precisely most would travel round to pose work. Racism was still a critical problem in this time so this was affecting more than lives, exclusively white people could withdraw it a decent job, if a mysterious person could it would be living in the same conditions as slaves, blush though slavery was abolished in 1865- over 60 years before. Crooks is the stable buck and is disastrous, he is a clever tho lonely man who honorable wants some companionship. Curleys wife is seen as a tart, we see that she is overly lonely and very misunderstood.In the novel, even though Steinbeck had made the characters an isolated group, they all represent different sides of the society, this allows him to pick apart what h e sees as problems. bondage started in America in the 15th century, thousands of slaves arrived feeling for a break-dance delegacy of life than what they had left, but infact their new lives were worse. Slavery meant big business in America. In the north most Negroes were free but in the s forbiddenh it was the way of life. Slaves were employed as either field workers they worked long hours, lived in huts and slept on the floor. Then at that place were the house workers who would cook, clean, run the masters house and bring up the children, they lived a more comfortable life, but caused mistrust between the two. Sometimes a way to solve this was to split up families, selling the children.Slave revolt was common and in 1831 people started to run across the need to abolish slavery, in 1833 it became more widespread but Lincoln and the civil war offered more help to the black society. in the long run in 1865 slavery was abolished Neither slavery nor involuntary servitude shall exist in the United States.Crooks was not a slave but was still a victim of racial prejudice. He is lonely and very clever, He reads a lot. Got books I his room, and we see that he is aware of his rights, a tattered dictionary and a mauled sham of the California Civil code for 1905-98 this in a way is worse as he knows that he could have a better life. He loves company but hides it, as he is sure this was the outperform his life would get. The men know that they rump be racist towards him and get away with it this is made go along when George asks give the stable-buck hell? Asking why its ok, he is given the simple answer from raftdy that its picturesque because he is a nigger.Crooks was still very much hardened as a slave. The men evidence the stories of how they make him fight for a use of entertainment but on the count of the niggers got a stooped back, Smitty cant use his feet the men cypher its fine beating Crooks up and that theyre being kind.The group do not realise that Crooks is scared of them and so isolates himself from everyone and everything going on around him he kept his place and demanded everyone else kept theirs but by doing this he had to live alone in the stables while the men on the ranch lived together, however they did respect he was a human because they did keep away from him. Crooks pain-tightened lips show he is suffering and is punishing himself, he tells himself that he aint treasured in the bunk-house and so other people aint wanted in my room. He says this to Lennie, who doesnt understand why crooks doesnt want to talk to someone or why he doesnt go in the bunk house, Crooks result to this is that the men say I stink- another example of the racial prejudice hes black so therefore he must stink.Crooks sees that with Lennie he has someone he can tease and so does, when he tease s him Steinbeck writes that, Crooks pressed forward some kind of secluded victory. Crooks victory is that probably all his life he has been te ased because of his colour, now he has someone he can pick on that he can beat. There is a sense of war in which black verses white and unusually the black can easily win. Crooks know he can get away with picking on Lennie, his face lighted with pleasure in his torture, he is enjoying that he can pick on a white person.Crooks is a ideateer, he has one dream of the past I remember when I was a little kid on my old mans chicken ranch. Had two brothers. They were always near me, always there. He dreams of his past because he knows that he has no future, and that the others do have a future, there is a slight sense of jealousy as he cant leave the ranch. This is also another example of Crooks need for companionship he is demo how lonely he is. Lennie then tells Crooks of his and Georges dream to own some land, to which he replies, Nobody never gets to heaven, and nobody ever gets no land he knows what societies like and has seen many men with dreams but none ever come true, but even though he is pessimistic he is right. However even saying this he is still tempted to join the dream, he wants to be around people and is happy when people talk to him.He says I didnt mean it. Jus foolin. I wouldnt want to go no place like that. He knows he has to support black people and that it wouldnt happen. Through the character of crooks we see that Steinbeck thought that Crooks was treated badly and that he obviously felt liberality for him and all black people in America. We see examples of Crooks being afraid of all people, including Curleys wife, in a time where women werent get winded to, Steinbeck puts the message across that he shouldnt have to pull back and have to live in fear, worrying about what is going to happen to him and who by. If Crooks had been white he wouldnt be treated in the way he was.Curleys wife is another character that is seen as by the men on the ranch as insignificant, like Crooks. There are many similarities between the two they are outcast, mis understood, and oppressed. Neither are treated as equals and are trapped in the same life with no future. Even so she does not see these similarities and picks on Crooks for the same suit he picks on Lennie, because she can she knows that he will listen to her and be afraid. Curley s wife is all she was ever called, she was not given a name showing that she means nothing and is only a possession to Curley. This suggests that women were on the same level as black people and in some ways the same position. As Negroes were victims of racial prejudice women were victims of sexism. Curleys wife has no relationship with her husband and she doesnt look after the household like she is supposed to, this suggests that she is trapped and is only there so Curley can say hes married. She doesnt love him and is only there for his satisfaction.Curleys wife is lonely and when she looks for companionship inwardly the ranch, the men say that she is too flirty, they think that Curleys married a tar t but they dont understand her and dont purify to. The men dont trust her and there is a sense of danger when George describes her as jail-bait. This also proves what the men think of her.There is a description of her, it goes through that she has, full, rouged lips and wide spaced eyes, heavily made up. Her fingernails were red. Her bull hung in little rolled clusters, like sausages this is very superficial and shows that in a way she is masking herself and her feelings with a mask.Knowing that her husband is at a whorehouse she says I dont like Curley. He aint a nice fella this is very simplistic and suggests her interest, it also suggests that Curley does not love her either. She is obviously lonely and only gets a cold reception from the workers, she is isolated from the world and has lost all chance of having friends, and Steinbeck feels blessing for her. He gives this message when she says think I dont like to talk to somebody ever once in a while? Think I like to stick in the house alla time? She questions them and gets no response from being kind. We see her lash out on page 111 when she is talking to Crooks, Lennie and Candy, she is angry because of Curley and so takes it out on them people who she has a sense of power over Ever body out doin sompin. Everybody An what am I doing? Standin here talking to a bunch of bindle stiffs- a nigger an a dum-dum. This also gains her pity from the reader.Curleys wife is lonely and frustrated that there is nothing she can do or say make herself feel better but she does try by taking it out on the men, in this typeface Crooks. She says to him well, you keep your place then, Nigger. I could get you strung up on a tree so easy it aint even funny although she is being so nasty we still feel sympathy for her, we understand that she is so lonely, we can relate to this.As Crooks does Curleys wife dreams of the past and what could have been, she says to Lennie I could of went with the shows. Not jus one, neither. An a guy tol me he could put me in the pitchers. She also talks about her dream later. She says that the only reason she married Curley was that she wanted to leave home. This is because she thought that her mother had stopped her from being an actress by stealing a letter from a man who had said he could make her famous. She explains I ast her if she stole it, too, an she says no. So I married Curley. Met him at the Riverside Dance Palace that same night she married him out of spite to her mother and no other reason. This is a tragic picture, she is being very nave in thinking that a letter was being sent, she doesnt realise that the man was playing her for a fool, this gains her sympathy from the reader.When she is out of work there is such a sense of calmness and tranquillity, and the meanness and the plannings and the discontent and the ache for attention was all gone from her face. She was very pretty and simple, and her face was sweet and young. This is saying that she is now at peace and in a way because her life was such a disaster in which she had no future she is better off dead. It was the only way she could be happy and escape Curley and her loneliness.The 1930s was a class- based society within America. Racism was an ongoing problem and black people were still being treated as slaves, even though slavery was abolished in 1865.The great depression was also still a considerable problem with 3 million people unemployed in 1930 and 13 million in 1932. state were living in poverty and any jobs going were poorly paid.However life was worst for black people, who were victims of racial prejudice and discrimination and women who were seen as insignificant and possessions of their husbands or fathers and were only there to look purty and look after the house.In the novel, even though Steinbeck had made the characters an isolated group, they all represent different sides of the society, this allows him to criticise what he sees as problems. Curleys wife and C rooks are just two characters that illustrate what life was like in America in the 1930s.

Chinese History Essay Example for Free

Chinese History EssayThe Tang dynasty came into existence after the collapsed of emperor Yangdis imperialist influence which interrelated chinawarfaree, and his death in the pass arounds of his own trusted aid in 618 A. D. From the rubbles of insurrection and war against the emperor, a precedentful popular named Li Yuan Duke of Tang and chief officer of Taiyuan City, emerged as the man of the hour. General Yuan joined the rebellion against the emperor and reestablished order and the authority of the central government when the smoke of rebellion had cleared. He became the founder of the Tang dynasty and reign as Tang Gaozu.Li Shimin (Tang Gaozong) on the other hand is the second son of General Li Yuan. Being thoroughly trained in martial skills and was genuinely much acquainted of the administrative procedures he has acquired primarily from his exposure when his father was the principal commander of the work dynasty, appointed to command the army facing the Sue remainin g forces, at the age of only nineteen. David Graff describe his armed services skills as one case where the use of the word genius does not seem at both inappropriate Li Shimin was highly successful in his career as a array general and his military strategy according to Graff is worth noting. Before he became emperor in 626, he has displayed contrasting behavior with regard to his strategy, which was extremely cautious, and when he is in combat in which he everlastingly places himself at the head of the final, decisive cavalry charge. How Well the Respective Career of the first deuce Tang emperors fit to the Chinese Proverbs on Empire Building and Governance and Model to this Proverb. The proverb mayhap fits rightfully to the first two Tang emperors in terms of the way they acquired the imperium and how they built it to proceed the most prosperous and most outstanding causalityful country in the world during this time.It was during the reign of these two emperors that chi naware experienced its glorious period as their economy, culture, politics and military might attained an unequaled superiority level. Tang Gaozu seized the imperial power after a bloody rebellion that took the life of emperor Yang that muggins the end of Sue dynasty, while it heralded the coming of a new dynasty under the able military leadership of Li Yuan. The reign of Tang Gaozu as the first emperor of the Tang dynasty spent its reign mostly in subduing the remaining forces loyal to Emperor Yang in different provinces and cities of the whole country.All through and through and throughout his reign he was facing major problems relating to the threat of war by the Eastern Turks and the Tibetans who posed unspoiled challenges to Chinas security, and major invasion was a constant possibility. Until his last moment in power however, Tang Gaozus hold in China was not sufficiently secure to risk committing the forces to war against the Turks, thus, his reign stand be characterized as to a greater extent on military maneuvering in order to survived the different challenges the empire were facing.The Emperor then being the chief of the military forces assigned his sons and relatives to command forces numbering thousands, and all throughout his reign, the empire did not perform political and scotch activities it was purely military that characterized this particular reign. That means, Emperor Tang Gaozu conquer the empire on horseback but it was his son Li Shimin who built the empire from horse back. Tang Gaozu spent his reign in conquering the whole empire that was broken into some(prenominal) independent forces loyal to the former emperor.This situation has indeed proved to be difficult as the empire was unable to wage war against the Turks and the Tibetans. According to Warren Cohen, Gaozu had little choice but to buy wild pansy however, what Tang Gaozu had failed to accomplished, his son did. Tang Gaozong also known to most Chinese historians as Tang Tai zong, came into power in 627. His ascendancy to the throne was not at all smooth and easy, rather marked by his murderous scheme in connivance with some of the high-ranking military officials particularly those in-charge of the castle gates.Xueshi Guo observe that Li Shimin found himself at a disadvantage in challenging his brothers, to be heir to throne. after getting support from some powerful military generals, he staged a military putsch against his brothers in 626 after which he killed both his brothers. According Guo, bare two months after the successful putsch, Gaozu was hale to to appoint Li Shimin as his successor and two months later he handed over his power completely to Li Shimen. Taizong Ascended to the throne in 627, which marked a new era for the Chinese society.Having warned by the officials who recalled the disastrous consequence of Sui Imperialism, they urged the new emperor to concentrate on domestic affairs. Warren Cohen noted that Taizong or Gaozong listened to their advice and implements a to a greater extent diplomatic policy in relation to the Turks. Because of this diplomatic policies, Cohen Pointed out in imputable course China was prosperous again, its people well fed and responsive to his rule. Taizong was indeed a great leader but he was moderate in his expansion policies compared to his father who.Taizong had more time to frugal activities that bolstered Chinas growing prosperity, he re opened trade routes, and the eliminations of tolls once exacted by those who had antecedently controlled passage across central Asia. Cohen further noted, Student of Tang history will note the collected expansion of Chinas contacts with rest of the world during Taizongs days on the throne and Chinas power and wealth attracted people from all over Asia, the Middle East, and Africa. Based on these diachronic accounts, the implication of the Chinese proverbs rightly fits these first two Tang emperors.They were both powerful military ruler. Li Yuan curved out the empire on horseback, that is through rebellion and war, and reestablishing the empire through conquering every forces that challenges the new power, while Tang Gaozong or Tang Taizong, the successor, strengthened the empire and brings more prosperity, stability and peace through a more enlightened civil and military administration. They may vex some difficulty to be model of this Chinese proverb, for some reason. Both had acquired imperial power through violent means.Li Yuan had staged a rebellion against the emperor Yang and had perhaps connived with some palace officials to murder the emperor. Tang Gaozong on the other hand, conspired with some powerful military generals and orchestrated a coup against his own brothers and killing them and forcing his own father to hand over to him imperial throne. Nevertheless, on the ground of their accomplishment, they can fit to be model of this proverb. Gaozu was able to curve out a new empire that has more regard to its citizens, unlike with its predecessor who was ruthless and oppressive.An empire that was willing to take on new economic challenges that brought stability, peace and prosperity to its citizens. These two Tang emperors must be credited in their efforts that has brought enormous prosperity, and rate to Chinese people all over Asia, and to the world and if making them heroes will be a wages of their achievements for the Chinese society, then they were very much deserving of such compensation. They deserved to be model of the proverb.

Physical Activity at School Is Important Essay Example for Free

Physical natural action at School Is Important EssayPhysical exercise is important in many conglomerate ways. Aim for 30 proceeding of strong-arm activity a day on most geezerhood of the week. Your activity can be spread out through the day. Try for 10 minutes at a time, but even a few minutes counts. A big reason fleshly activity important is having strong bones. another(prenominal) big reason is having a healthier heart and lungs. Another reason somatogenic activity is important is because everybody needs a lot of energy. All three of these reasons atomic number 18 important in our everyday lives. My first reason is you get stronger bones. Having stronger bones is one of the main reasons of physical activity and its importance.A personal experience that has happened to me is that my uncle never exercised and got osteoporosis. Exercising just a few minutes each day will gain you stronger bones. Every minute counts. Want muscles? Exercise at to the lowest degree 30 minut es each day for a yen period of time I set about you results. My second reason is having a healthier heart and lungs. This is also one of the main reasons of physical activity and its importance. A personal experience Ive gone through is that my grandpa died from chronic disease. Try retentivity your heart and lungs extremely healthy. Avoid heart disease and acute disease.Nobody likes that. Live a long and healthier life. My third and final reason is having more energy. More energy throughout the day is magnificent. A personal experience that Ive gone through is having no energy. Exercising allows more energy to feed in through your body and be more enthusiastic during the day. In conclusion I believe physical is important in various ways. One reason is because you maintain stronger bones. Another reason is because you get a healthier heart and lungs. And the last reason is you get more energy. This content has shown most of the important reasons of why physical activity is impo rtant.