A Comparison of the Regents of Otto III essays

A Comparison of the Regents of Otto III essays In the tenth century, the highest position a woman could fill was that of queen, and even that was dependent on a man- a woman could only be a queen if she married a king. However, this does not mean that the queen had no power. She played an important role in advising the king, as can be seen on looking at the diplomata (royal acts) of the time, which often say that a grant had been made at the intercession of an individual: queens were the most frequent intercessors. She was also in charge of the royal household and the education of the heir to the throne, but, most importantly, she could act as a regent if her husband died and the heir was not of age. Her role was often transformed from that of partner or co-adjutant to that of guarantor of dynastic continuity, managing the politics of succession and/or acting as regent for her minor son. In 983 in Ottonian Germany, when Otto II died leaving a three year old son (Otto III) as his heir, this situation occurred. The regency was to be shared between his wife, Theophano, his mother, Adelheid, and his aunt, Mathilda. Only two of these women ruled actively: Theophano, from 983 to her death in 991, and Adelheid, from 991 to Ottos coming of majority in 998. They were constant rivals, perhaps because there could only really be one queen and they saw each other as threats. In 991, Theophano is even supposed to have said if I live another year, Adelheids power in this world will be small enough to fit in the palm of my hand. Ironically, she didnt, dying less than a month later. As they both had periods of sole regency, it is possible to compare their reigns and see who was the most successful, in terms of experience, diplomacy and foreign policy, maintenance of the peace, and relationship with the clergy. Theophano and Adelheid both had experience with ruling before their regencies. They both had knowledge of the workings of the court system from...

Fatiguer - to Fatigue, Tire - French Verb Conjugations

Fatiguer - to Fatigue, Tire - French Verb Conjugations The French verb  fatiguer means to fatigue or tire. Find simple conjugations for this regular -er verb in the tables below. Conjugations of Fatiguer Present Future Imperfect Present participle je fatigue fatiguerai fatiguais fatiguant tu fatigues fatigueras fatiguais il fatigue fatiguera fatiguait nous fatiguons fatiguerons fatiguions vous fatiguez fatiguerez fatiguiez ils fatiguent fatigueront fatiguaient Pass compos Auxiliary verb avoir Past participle fatigu Subjunctive Conditional Pass simple Imperfect subjunctive je fatigue fatiguerais fatiguai fatiguasse tu fatigues fatiguerais fatiguas fatiguasses il fatigue fatiguerait fatigua fatigut nous fatiguions fatiguerions fatigumes fatiguassions vous fatiguiez fatigueriez fatigutes fatiguassiez ils fatiguent fatigueraient fatigurent fatiguassent Imperative tu fatigue nous fatiguons vous fatiguez Verb conjugation patternFatiguer  is a  regular -ER verb

Impact of Globalization Wal-Mart Essay Example | Topics and Well Written Essays - 2500 words

Impact of Globalization Wal-Mart - Essay Example It is feasible that the increase of the internet and the process that starts with liberalization will continue such movement in trade in the 21st century or otherwise. Globalization can be define as â€Å"the act of globalizingâ€Å"; from the word mention â€Å"globalâ€Å" means â€Å"involving the whole world pertaining to/ â€Å", â€Å"wider worldâ€Å"; â€Å"universalâ€Å". Globalization is present worldwide drive towards a globalized economic system governs by supranational organizational trade and banking institutions which are not accountable to democratic process or national governmentâ€Å". â€Å"Globalization is the historical stage of expansion of market capitalism, in similitude to the experience in the 19th century with an industrial revolution. It is a central transformation in societies reason of the recent technological revolution which has led to a recombination of the social and economic forces on a fresh territorial dimensionâ€Å". â€Å"Globalization says it as the growing integration of societies and economies around the world...â€Å" â€Å"The definition of UBPD relies on the contextual analysis but generally means to an accelerating interlinking across national boundaries affecting the so many aspects of life; socialization, cultural economic along with political. In this context of study, the focus is only on economic aspects, with emphasis on the role of I-C-T. [information and communications technologies]. Therefore, globalization narrowly means growing economic interdependence of worldwide countries. This covers increases in the international division of labor effected by swelling international flows of F-B-I [foreign-based investment], along with an increasing volume and variety of cross border transactions in products and services, international migration, international capital flows and the rapid or widespread diffusion of technology. It does not Imply that social, cultural and other types of globalization are unimportant, only that they are less applicable to discussions of economic development and sec urityâ€Å" World Health Organization   Ã¢â‚¬Å"Globalization, or the boosting interconnectedness and interdependence of countries or people, is generally thought to include two interrelated elements:   the freeing of borders to increasing fast flow of finance, people, goods, services, and ideas beyond international borders; and the alterations in institutional and policy regimes at the national and international levels that promote or facilitate such flows.† Globalization As Define by Few Authors: As Douglas Kellner notes, â€Å"the term globalization is a theoretical construct that in it contested and open for different meanings and inflections.† Globalization, in eyes of some pundits or scholars and policy

Virtue Ethics and Adultery Essay Example | Topics and Well Written Essays - 1750 words

Virtue Ethics and Adultery - Essay Example Ztohoven is a radical stylist who inserted an image of a mushroom cloud into a weather report on an ordinary morning. This act resulted into multiple condemnations, similar to those faced by Orson Welles in the H.G Well’s alien invasion radio play of 1938. Ztohoven’s video caused little panic though; neither did it find its classification as a classic despite making way to You tube. In addition to that, Ztohoven received an award from the National Gallery in Prague for the prank. Despite these accolades, the group was tried before a Czech court for claims of propagation of false information and scaremongering (LaFollette, 2013). By looking at the meteorological manipulation by this group, the author’s question of the responsibility that an artwork commands arises. Certain works are designed to be provocative, thus it is necessary to determine the point at which shock overweighs the intended purpose of an artwork. In addition to that, the relevance of the responsibility should consider the global environment that is full of hip-hop songs (Charry, 2012), movies and repulsive reality shows all which depict the nature of the current world. Chris Byrden, in the year 1970, publicly shot himself in the arm while Vito Acconci openly masturbated under a gallery floor. All this happened as his audience walked above him. The growth of installation and performance of the video art have pushed the levels of sexual content to a rather transgressive territory. This is even more surprising as all through the transformation, the human body has acted as the medium for expressing the changes in the artwork displayed to the public. Furthermore, the author highlights an incident in which Andrea Fraser tapes herself receiving $20,000 for the exchange of sex (Ley, 2012). As if not enough, Karen Finley strips naked before coating herself with chocolate while Santiago Sierra tattoos prostitutes. The question whether the artists are aware of

Paraphrased Article Essay Example for Free

Paraphrased Article Essay â€Å"The Internet is becoming the town square for the global village of tomorrow. † Bill Gates, Founder of the giant Microsoft Corporations Ltd. Internet has arguably become one of the most indispensible parts of the lives of millions of people around the globe. There are not many laws which regulate the usage of internet for collecting information about the political processes, persona or policies. A common man can readily get involved in the political process by accessing the internet, reading various articles or news on National Politics and give his/her view on the same. The low cost model of the internet is an effective tool to involve millions of global citizens and make them active members in the political systems. The article ‘The Citizen Participation Gap: Can the Internet Help? ’ points out that the Internet is a medium which cuts across barriers and various sections of the society. It leverages from the varied social, political, and educational backgrounds of the users and thus adds multiple dimensions to the process of political participation. It is important to note that the usage of internet and age of the user are inversely proportional. As people grow old their internet usage goes down. For example,, most of the Internet users fall in the age group of 18-29 years. These users are active members of various social networking sites and many of them are online to investigate their political participation opportunities. Thus theoretically it could be claimed that it is the widespread reach and use of the Internet which has made it possible for young people ,to become the largest captive audiences to be involved in the process of political participation. One of the recent examples of this could be seen in the Indian politics wherein the ex foreign minister Mr. Shashi Tharoor garnered massive support from his followers on the social networking site twitter while he was forced to resign after being caught in a controversy with the Indian Premier League. Various online campaigns supporting Shashi Tharoor came up and people expressed their views in the entire process. We are here to say, we support you Shashi Tharoor. Dont let them pull you down for you will take our hopes and dreams for a better and brighter India with you. You bring to India everything we had ever hoped would change, and we stand by you, said a viewer on the Support Shashi Tharoor website. In the past decade the internet usage among people has gone up. More and more people use the Internet,, and it is being regarded as one of the most powerful mediums giving direct access to a citizen in the political process. Muir believes that the Internet participation of people is the cause of powerful influence. People comment on national or international news, spread their views and comments in the form of blogs and to some extent are instrumental in deciding the course of political development of a news. Social networking sites like twitter helps people to be directly in touch with their favorite political leaders and give them their views and opinions. This proposal not only increased the participation of citizens but also improved the quality of the projects. Exploring the past and present trends in the use of internet, Coglianese concludes that the Internet will remain a powerful source of information and participation in the future. In conclusion it could be said that in spite of many view points against the use of the internet, the positive influence of Internet on the participation of citizens cannot be denied. The internet provides a common man a platform and gives them a chance to express their opinion and viewpoints, create their profiles, have a group of online supporters and influence changes in the political scenario. The amount of opportunities that the internet provides and individual to make friends and increase their social networks is massive. No doubt, there are a number of impediments to the efficient application of an Internet based government; nevertheless, these obstructions can be dealt with in the years to come.. By Uma Subramanian

Essay --

In the United States alone, there are approximately 18.8 million people, who are diagnosed with a form of diabetes. Diabetes is a metabolic disease in which the body’s inability to produce any or enough insulin causes elevated levels of glucose in the blood. There are three forms of diabetes; Type 1 (Juvenile), Type 2, and Gestational Diabetes. Diabetes is a serious health condition that can go long undiagnosed and lead to severe symptoms such as amputation of limbs and possible death if left untreated. On record for the year 2007, there were 71,382 deaths from which diabetes was the primary underlying cause of death, with an additional 160,022 deaths, where diabetes was a significant contributing factor ("American Diabetes Association," 2014). Factors that contribute to having diabetes depend on which form you have, can result from lifestyle choices (diet) or genetics. Early detection and treatment can significantly reduce the complications of diabetes. The most common sympto ms include frequent urination, extreme thirst, extreme hunger, extreme fatigue, blurred vision, slow healing of cuts/bruises, weight loss (specifically Type 1), and tingling/pain/numbness in hands/feet. When someone has extremely high blood glucose the body does on have enough insulin or it is not using it properly and this called hyperglycemia. If this is untreated this will cause a condition called ketoacidosis (a diabetic coma). If someone has extremely low blood glucose levels this is called hypoglycemia. â€Å"Hypoglycemia can happen suddenly. It is usually mild and can be treated quickly and easily by eating or drinking a small amount of glucose-rich food. If left untreated, hypoglycemia can get worse and cause confusion, clumsiness, or fainting. Severe hypo... ...uropathy (nerve damage), kidney disease, high blood pressure, foot complications and many more complications. Organizations such as the American Diabetes Association have been providing critical funding for diabetes research since its inception in 1994 which goes towards Association-funded research projects for diabetes to better understand this condition and attempt to find a cure. I chose this topic for my research paper because I had an interest in diabetes because I was recently diagnosed with type 1 diabetes approximately one year ago. I am required to inject insulin every day and before every meal. This is most definitely a big change in my life considering I had an excellent diet and I exercise on a regular basis. I have suffered from some of the more severe symptoms of diabetes such as severe neuropathy in my hands, feet and legs as well as vision problems.

Catcher in the Rye †Study notes as a related text for Belonging Essay

The Catcher in the Rye is set around the 1950s and is narrated by a young man named Holden Caulfield. Holden is not specific about his location while he’s telling the story, but he makes it clear that he is undergoing treatment in a mental hospital or sanatorium. The events he narrates take place in the few days between the end of the fall school term and Christmas, when Holden is sixteen years old. Alienation as a Form of Self-Protection: Throughout the novel, Holden seems to be excluded from and victimized by the world around him. He continually attempts to find his way in a world in which he feels he doesn’t belong. As the novel progresses, we begin to perceive that Holden’s alienation is his way of protecting himself. He uses his isolation as proof that he is better than everyone else around him and therefore above interacting with them. The truth is that interactions with other people usually confuse and overwhelm him, and his cynical sense of superiority serves as a type of self-protection. Holden’s alienation is the cause of most of his pain. He never addresses his own emotions directly, nor does he attempt to discover the source of his troubles. He desperately needs human contact and love, but his protective wall of bitterness prevents him from looking for such interaction. Alienation is both the source of Holden’s strength and the source of his problems. Belonging to the School Community/ a group The school community’s collective allegiance to the football team enables them to belong to each other: â€Å"Anyway it was the Saturday of the football game with Saxon Hall†¦It was the last game of the year and you were supposed to commit suicide or something if old Pencey didn’t win†. Pg. 2 (Pencey Prep is a school the main character, Holden went to) The use of the verb, ‘supposed’, demonstrates the expectations of the community. The high modality of the verb, ‘suicide’ highlights the strength of their connection Holden’s sarcastic tone mocks their sense of belonging, thus segregating him. â€Å"There was about three inches of snow on the ground (at Pencey Prep after dinner one night) and coming down like a madman. It looked pretty as hell, and we all started throwing snowballs and horsing around all over the place. It was very childish, but everybody was really enjoying themselves.† Pg. 31 This anecdote demonstrates a sense of belonging to peers in the school community. Plural pronoun, ‘we’ and the adjective, ‘all’ demonstrates the all-encompassing sense of belonging across the group. â€Å"It wasn’t allowed for students to borrow faculty guy’s cars but all the athletic bastards stuck together. In every school I’ve gone to, all the athletic bastards stick together†. Pg. 37 The conjunction, ‘but’ Repitition of ‘athletic bastards’ The adjective and negative ‘bastards’ The repetition of the adverb, together’ Demonstrates the way in which individuals are connected through a common interest. Whilst, the negative connotations of, ‘bastard’, elucidate Holden’s negative view on this group of people and suggests that he does not belong to this group. Holden’s Absence of Belonging â€Å"Practically the whole school except me was there.† Pg. 2 Adjective, ‘whole’, in relation to the noun, ‘school’, juxtaposes against the personal pronoun through the use of the conjunction, ‘except’. This highlights Holden’s isolation from the community. â€Å"I’d just got back from New York with the fencing team†¦I left all the foils and equipment and stuff on the goddam subway†¦The whole team ostracized me the whole way back on the train.† Pg. 3 Verb, ‘ostracized’, demonstrates Holden’s exclusion and the use of the adjective, ‘whole’, exemplifies the full extent of his exclusion. â€Å"I felt so lonesome, all of a sudden. I almost wished I was dead†¦.Boy, did I feel rotten. I felt so damn lonesome.† Pg. 42 Repetition of the abstract noun, ‘lonesome’ highlights Holden’s sense of isolation. The verb, ‘wished’ and adjective, ‘dead’ suggest the negative implications of a bereft sense of belonging. â€Å"It was even depressing out in the street. You couldn’t even hear any cars any more. I got feeling so lonesome and rotten, I even felt like waking Ackley up.† Pg. 44 The adjectives, ‘depressing’, ‘lonesome’ and ‘rotten’ convey his disconnection from his environment and his defiled sense of belonging. Everybody was asleep or out or home for the week end, and it was very, very quiet and depressing in the corridor.† Pg. 45 The pronoun, ‘everybody’ is all-inclusive and the repetition of the adverb, ‘very’ emphasizes the loneliness and sense of solitude Holden is feeling, implied by the adjective, ‘depressing’. â€Å"In fact, nobody was around my age. They were mostly old, show-offy-looking guys with their dates.† Pg. 62 The combination of the pronoun, ‘nobody’, the personal pronoun, ‘my’ and the abstract noun, ‘age’ convey Holden’s absence of belonging in that he is unable to find commonalities or connect with the people around him. Lack of Belonging- the distaste for his environment (Mostly Place) â€Å"It was a horrible school (Pencey Prep), no matter how you looked at it†. Pg. 2 Adjective, ‘horrible’, illustrates Holden’s aversion to his surroundings. â€Å"They kicked me out (of school)†¦I was flunking four subjects and not applying myself and all. They gave me frequent warnings to start applying myself†¦.but I didn’t do it. So I got the axe† Pg. 3 Adjective, ‘frequent’ and noun, ‘warnings’, demonstrate Holden’s awareness of the situation. The conjunction, ‘but’ and the negative, ‘didn’t’ demonstrate his lack of action. Thus, illustrating Holden’s role in the lack of belonging that he is experiencing. â€Å"Pencey was full of crooks†. Pg. 3 The negative connotations of the noun, ‘crooks’, to represent the students at Pencey highlight Holden’s distaste for those around him and the adjective, ‘full’, highlights the abundance of these people, he is unable to connect with. â€Å"One of the biggest reasons I left Elkon Hills was because I was surrounded by phonies†. Pg. 12 The use of the noun, ‘phonies’, to describe the students at his previous school and the use of the adjective, ‘surrounded’, implies that he feels trapped in a world in which he does not belong and with people whom he does not connect with. â€Å"I hated that goddam Elkon Hills†, Pg. 12 The verb, ‘hated’ and negative connotations of the adjective, ‘goddam’, illustrate Holden’s repugnance towards his environment. â€Å"For one thing the room was too damn hot. It made you sleepy. At Pencey, you either froze to death or died of the heat†. Pg. 19 The juxtaposition of ‘froze to death’ and ‘died of the heat’, demonstrates Holden’s discomfort and lack of connection and contentness in the world around him. The incorporation of the noun, ‘death’ and verb, ‘died’, conveys the severity of his distaste for his environment. Holden’s Search for a Sense of Belonging â€Å"What really knocks me out is a book that, when you’re all done reading it, you wish the author that wrote it was a terrific friend of yours and you could call him up on the phone whenever you felt like it†. Pg. 16 The verb, ‘wish’, used with the noun, ‘friend’, suggests Holden’s yearning to establish a connection with someone. â€Å"But finally after I was riding for a while the cab driver and I sort of struck up a conversation. â€Å" Pg. 74â€Å" Would you care to stop off and have a drink with me somewhere?† I said. Pg. 75 The noun, ‘conversation’ and the question within the direct speech imply Holden’s search to belong through aiming to establish connections with people. â€Å"I damn near got my coat back and went back to the hotel, but it was too early and I didn’t feel much like being alone.† Pg. 77 The noun, ‘being’ and adjective, ‘alone’ demonstrate Holden’s wish to fulfill his sense of belonging. â€Å"What I did do though, was ask the waiter to ask old Ernie if he’d care to join me for a drink.† Pg. 78 Throughout the novel, Holden’s loneliness and absence of a sense of belonging is conveyed however so are his attempts to establish connections with people. He asks cab drivers and waiters etc. if they would care to have a drink with him. This is illustrated through the noun, ‘waiter’, the verb, ‘join’ and the personal pronoun, ‘me’ â€Å"Boy, I felt miserable. I felt so depressed, you can’t imagine. What I did, I started talking, sort of out loud, to Allie. I do that sometimes when I get very depressed.† Pg. 89 (search for belonging through family) The repetition of the adjective, ‘depressed’ highlight the issues within Holden’s emotional and mental well-being. The verb, ‘talking’ and noun, ‘Allie’ conveys Holden’s search for belonging as he is aiming to communicate with his deceased brother Allie, whom he shared a connection with. Belonging To Oneself â€Å"They gave me this crumby room, with nothing to look out of the window at except the other side of the hotel. I didn’t care much. I was too depressed to care whether I had a good view or not.† Pg. 54 The adjective, ‘crumby’ conveys Holden’s affliction to his environment and absence of belonging to place. Holden’s inability to belong to himself is also highlighted through the adjective, ‘too’ and abstract noun, ‘depressed’. â€Å"’I can’t sit in a corny place like this cold sober. Cantcha stick a little rum in it or something? (Holden asks the waiter).’†. Pg. 62 Holden’s reliance on alcohol is evident here as he is unable to connect with people or his environment and does not have a well-established and stable sense of belonging to himself. This is achieved through the pronoun, â€Å"I†, adjective, ‘corny’ and abstract noun, ‘sober’. â€Å"In the first place it was one of those places that are very terrible to be in unless you have somebody good to dance with or unless the waiter lets you buy real drinks instead of just Cokes. There isn’t any night club in the world you can sit for a long time unless you can buy some liquor and get drunk.† Pg. 68 Holden’s absence of sense of self is exhibited here, which has an impact on his ability to find belonging through place, through his reliance on alcohol. This is demonstrated through the adjective, ‘terrible’, the verb, ‘dance’ and noun, ‘drinks’. The adjective, ‘drunk’. Belonging to Family â€Å"I certainly wouldn’t have minded shooting the crap with old Phoebe (Holden’s younger sister) for a while. You should see her. You never saw a little kid so pretty and so smart in your whole life. She’s really smart†¦As a matter of fact, I’m the only dumb one in the family.† Pg. 60 The use of the colloquial phrase, ‘shooting the crap’, demonstrates Holden’s attempt to connect with his sister. The repetition of, ‘so’ used in conjunction with the adjectives, ‘pretty’ and ‘smart’, demonstrate Holden’s adoration of his sister. The adjective, ‘dumb’ used by Holden to describe himself juxtaposes against those used to describe his sister, while the adverb, ‘only’ creates a divide between Holden and his family, thus implying his absence of belonging. â€Å"When she (Phoebe) was a very tiny little kid, I and Allie used to take her to the park with us, especially on Sundays. Allie had this sailboat he used to like fool around with on Sundays and we used to take old Phoebe with us. She’d wear white gloves and walk right between us, like a lady and all†. Pg. 61 The anecdote evokes Holden’s sense of connection with members of his family, his brother Allie and sister Phoebe. Belonging through Friendship â€Å"I know old Jane like a book-I still couldn’t get her off my brain. I knew her like a book. I really did. I mean, besides checkers, she was quite fond of all athletic sports, and after I got to know her, the whole summer long we played tennis together almost every morning and golf almost every afternoon.† Pg. 69 The repetition of the simile, ‘like a book’, conveys the connection through friendship that Holden has with Jane. The adverb, ‘together’ and repetition of the adjective, ‘every’, further emphasize this connection and achievement of a sense of belonging through friendship.

An Assesment of the Role of the Auditor in Fighting Corruption in an Organization Essay

CHAPTER TWO LITERATURE REVIEW 2.1 Introduction Reliable accounting and financial reporting issued by auditors help organisations in allocating resources from the society in an efficient manner. Although the primary goal of an organisation is profit making and to allocate limited capital resources to the production of goods and services for which society’s demand is great, a highly complex phenomenon which is corruption poses a threat to those goals and services. However, most organisations spend huge sums of money adopting strategies to fight corruption (Whittington et al., 2004). 2.2 History of Auditing The word â€Å"Audit† originated from the Latin word ‘auditus’ which means, ‘a hearing’. In the earlier days, whenever there was suspected corruption in a business organization, the owner of the business would appoint a person to check the accounts and require hearing the explanations given by the person responsible for keeping the accounts and funds. In those days, the audit was done to find out whether the payments and receipts were properly accounted or not accounted for (http://www.eHow.com). During the advent of the Industrial Revolution, from 1750 to 1850, auditing evolved into a field of fraud detection and financial accountability. Until then, Auditing existed primarily as a method to maintain governmental accountancy and record-keeping. The incidence of the revolution resulted in businesses expanding thereby resulting in increased job positions between owners to customers. Resultantly, management was hired to operate businesses in the owners’ absences, and owners found an increasing need to monitor their financial activities both for accuracy and fraud prevention. (http://www.eHow.com). In the early 20th century, the reporting practice of auditors, which involved submitting reports of their duties and findings, was standardized as the â€Å"Independent Auditor’s Report.† The increase in demand for auditors led to the development of the testing process for accuracy and fraud prevention. Auditors developed a way to strategically selecting key cases as representative of the company’s performance. This was an affordable alternative to examining every case in detail, required less time and a good tool for reducing fraud (http://www.eHow.com). 2.3 Overview of Auditing â€Å"Auditing is a systematic examination of the books and records of a business or the organization in order to ascertain or verify and to report upon the facts regarding the financial operation and the result thereof† (Montgomery, 2010,p.6). Again, Loughran (2010, p.5), defines auditing as, the process of investigating information that is prepared by someone else to determine whether the information is fairly stated. On the other hand, Arens et al. (2006, p.7), defines auditing as the accumulation of evidence about information to determine and report on the degree of correspondence between the information and established criteria. â€Å"Auditing is a systematic process of objectively obtaining and evaluating evidence regarding assertions about economic actions and events to ascertain the degree of correspondence between the assertions and established criteria and communicating the results to interested users†(Robertson et al., 2002,p.7).According to Knechel (2001,p.4 2), â€Å"auditing is the process of providing assurance about the reliability of the information contained in the financial statements prepared in accordance with Generally Accepted Accounting Principles.† 2.4 Types of Audit There are various ways in which the work performed by the auditor has been classified or categorized. Each classification or type of audit is unique in that, each type of audit has its own perspective, objective and business organisation. Irrespective of the type of audit being conducted, the basic processes, guidelines and standards are basically the same. However, Hall (2005) classifies the types of audits that auditors perform into four; 2.4.1 Internal Audit The Institute of Internal Auditors defines internal audit as an independent function established within an organisation to examine and evaluate the audit activities as a service to the organisation. Internal audits are conducted by auditors who work for the organization (Ibid). 2.4.2 Information Technology Audit This is associated with auditors who use technical skills and knowledge to  audit through the computer system, or provide audit services where processes or data, or both, are embedded in technologies. Hence, IT audit involves the auditing of information technology, computer system and the like. IT audit allows auditors to audit through the database and computer (Ibid). 2.4.3 Fraud Audit This is the newest area of auditing, arising out of both rampant employee theft of assets and major financial frauds. In such audits, materiality is irrelevant, and the primary goal is an investigation of anomalies not to give assurance. Hence, fraud audit aims at gathering evidence of fraud and where sufficient evidence exist, fraud audit leads to conviction (Ibid). 2.4.4 Financial Audit Also referred to as external audits, this involves auditors who work independent of the organisation being audited. The audit objective is to give an opinion on the financial statements (Ibid). 2.5 Types of Auditors There are a number of different types of auditors; however, they can be classified under four headings: external auditors, internal auditors, government auditors, and forensic auditors. One important requirement of each type of auditor is independence, in some manner, from the entity being audited (Robertson et al., 2002). 2.5.1 External Auditors External Auditors are often referred to as independent auditors or certified public accountants (CPAs). Such auditors are called â€Å"external† because they are not employed by the entity being audited. However, external auditors audit financial statements for publicly traded and private companies, partnerships, municipalities, individuals, and other type of entities. An external auditor may practice as a sole proprietor or as a member of a CPA firm (Robertson et al., 2002). On the other hand, Boynton et al. (2001), describes external auditors as independent having education, training, and thus by virtue of their experience, external auditors are qualified to perform each of the types of activities being the operational audit activity, the audit compliance, and the financial statements audit activity. Operational audit activity has to do with obtaining and evaluating evidence  about the efficiency and effectiveness of an entity’s operating activities in relation to specified objectives. Furthermore, compliance audit activity has to do with obtaining and evaluating evidence to determine whether certain financial or operating activities of an entity conform to specified rules, or regulations (Boynton et al., 2001).Finally, the financial statements audit activity has to do with obtaining and evaluating evidence about an entity’s financial statements for the purpose of expressing an opinion on whether the financial statements are presented fairly in conformity with established criteria-usually Generally Accepted Accounting Principles (Boynton et al.,2001). 2.5.2 Internal Auditors Internal auditors are auditors employed by individual companies, partnerships, government agencies, individuals, and other entities (Messier et al., 2008). Additionally, internal auditors are also employed extensively by government and nonprofit organisations with the principal goal of investigating and appraising the activities with which the various organisational units of the company are carrying out their assigned functions (Whittington et al., 2004). However, in addition to the provision of consulting services to the organisation, internal auditors pay much attention to the study of internal control. Again, internal auditors are primarily involved with compliance and operational audit activities. With the operational audit activity having to do with the obtaining and evaluating evidence about the efficiency and effectiveness of an entity’s operating activities in relation to specified objectives (Boynton et al., 2001).Furthermore, the compliance audit activity having to d o with the obtaining and evaluating evidence to determine whether certain financial or operating activities of an entity conform to specified conditions, rules, or regulations (Boynton et al., 2001). 2.5.3 Government Auditors Government auditors are employed by federal, state, and local agencies. They generally can be considered a subset of the broader category of internal auditors. At the federal level, two agencies use auditors extensively: the Government Accountability Office and the Internal Revenue Service. The Internal Revenue Agents have their responsibility of enforcing tax laws as defined by congress of parliament and interoperated by the courts. However,  the government auditors engage in a wide range of audit activities, including financial statements audit activity, the compliance audit activity and the operational audit activity (Messier et al., 2008). Financial statements audit activity has to do with the obtaining and evaluating evidence about an entity’s financial statements for the purpose of expressing an opinion on whether they are presented fairly in conformity with established criteria-usually Generally Accepted Accounting Principles. The compliance audit activity having to d o with the obtaining and evaluating evidence to determine whether certain financial or operating activities of an entity conform to specified conditions, rules, or regulations. Finally, the operational audit activity having to do with the obtaining and evaluating evidence about the efficiency and effectiveness of an entity’s operating activities in relation to specified objectives (Boynton et al., 2001). 2.5.4 Forensic Auditors Forensic auditors are employed by corporations, government agencies, public accounting firms, and consulting and investigative services firms. They are trained in detecting, investigating, and deterring fraud and corruption (Boynton et al., 2001). 2.6 Roles of the Auditor The role of both the internal and external auditor in the business and economic life of the society is very important. Modern business enterprises are quite large and mostly in corporate form wherein shareholders do not necessarily engage in the running of the management team to run the business on behalf of the shareholders. As a result, management is required to prepare and submit accounts of their stewardship to reflect the true financial position of the entity’s activities (Yiadom, 2009).  ¬The Role of the Auditor in the Internal Control Internal control is broadly defined as a process, executed by an entity’s board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following internal control categories: 1.Effectiveness and efficiency of operations. 2.Reliability of financial reporting. 3.Compliance with laws and regulations. Management is responsible for internal control. Managers establish policies and processes to help the organization achieve specific objectives in each of these categories. Auditors perform audits to evaluate whether the policies and processes are designed and operating effectively and provide recommendations for improvement (Messier et al., 2008).  ¬The Role of the Auditor in Corporate Governance Corporate governance is a combination of processes and organizational structures implemented by the Board of Directors to inform, direct, manage, and monitor the organization’s resources, strategies and policies towards the achievement of the organizations objectives. The internal auditor is often considered one of the â€Å"four pillars† of corporate governance, the other pillars being the Board of Directors, management, and the external auditor(Business web (online) 2006 http://www.allbusiness.com). A primary focus area of internal auditing as it relates to corporate governance is helping the Audit Committee of the Board of Directors (or equivalent) perform its responsibilities effectively. This may include reporting critical internal control problems, informing the Committee privately on the capabilities of key managers, suggesting questions or topics for the Audit Committee’s meeting agendas, and coordinating with the external auditor(Business web (online) 2006 http://www.allbusiness.com).  ¬Role of the Auditor in Risk Management Auditing professional standards require the function of the auditor to monitor and evaluate the effectiveness of the organization’s risk management processes. Risk management relates to how an organization sets objectives, then identifies, analyzes, and responds to those risks that could potentially impact its ability to realize its objectives. Management performs risk assessment activities as part of the ordinary course of business in each of these categories. Examples include: strategic planning, marketing planning, capital planning, budgeting, hedging, incentive payout structure, and credit/lending practices. Sarbanes-Oxley regulations also  require extensive risk assessment of financial reporting processes (Business web (online) 2006 http://www.allbusiness.com). Corporate legal counsel often prepares comprehensive assessments of the current and potential litigation a company faces. Internal auditors may evaluate each of these activities, or focus on the processes used by management to report and monitor the risks identified. For example, internal auditors can advise management regarding the reporting of forward-looking operating measures to the Board, to help identify emerging risks (Business web (online) 2006 http://www.allbusiness.com). In larger organizations, major strategic initiatives are implemented to achieve objectives and drive changes. As a member of senior management, the Chief Audit Executive may participate in status updates on these major initiatives. This places the Chief Audit Executive in the position to report on many of the major risks the organization faces to the Audit Committee, or ensure management’s reporting is effective for that purpose (Business web (online) 2006 http://www.allbusiness.com). 2.7 Overview of Corruption Although there is no universal or comprehensive definition as to what constitutes corrupt behaviour, most definitions share a common emphasis upon the abuse of public power or position for personal advantage (Boadi, 2002 vol.4 no.2).The Oxford Unabridged Dictionary defines corruption as â€Å"perversion or destruction of integrity in the discharge of public duties by bribery or favour.† Webster’s Collegiate Dictionary defines it as â€Å"inducement to wrong by improper or unlawful means (as bribery).† A succinct definition of corruption used by the World Bank is â€Å"the abuse of public office for private gain.†Corruption is a complex multi-faceted social phenomenon with innumerable manifestations. It takes place as an outcome of deficiencies in the existing public administration apparatuses and systems as well as cultural, economic, political and social factors. Differences of opinion still exist as to the meaning of the term corruption. This is primarily because individuals look at corruption from their own vantage points influenced by surrounding environment (Khan, 2004). Coherently, Swain& Dininio (2000), explains corruption as the abuse of public office for private gain. It encompasses unilateral abuses by government officials such as embezzlement and nepotism, as well as abuses linking public and private  actors such as bribery extortion, influence peddling, and fraud. 2.8 Corruptive Issues in an Organisation Corruptive issues arise in an organization where both employers and employees embark on any act classified as corruption (Balkaran, 2000). 2.8.1 Causes of Corruption  Khan (2004), defines corruption as a phenomenon that takes place due to the presence of a number of factors. An understanding of such factors requires, among other things, a kind of general framework for a clearer understanding of the causes of corruption, especially from a broader perspective. However, Goudie & Strange (2000), explained that the genesis of corruption can be looked at from three levels being the international, the national and the individual institutional level. Competitiveness of international markets provides multinational companies of various sizes with an incentive to offer bribes to gain an advantage over competitors. At the national level basic development strategy of any government moulds opportunities and incentives for corruption. At the same level three relationships – between the government and the civil service, between the government and the judiciary and between the government and the civil society – also affect the nature and discussions of corruption. Three areas of government activity – customs administration, business regulation and management of foreign aid – act as sources of corruption at the level of individual institutions (Goudie & Strange, 2000). 2.8.2 Forms of Corruption Corruption takes many forms; acceptance of money and other rewards for awarding contracts, violation of procedures to advance personal interests, kickbacks from developmental programmes or multi-national corporations, pay-offs for legislative support, diversion of public resources for private use, overlooking illegal activities, intervening in the justice process, nepotism, common theft, overpricing, establishing non-existing projects and tax collection and tax assessment frauds (Khan, 2004). 2.9 The Auditor’s Role in Fighting Corruption in an Organisation â€Å"Auditors are the first set of gatekeepers in fighting corruption in an organisation† (Harding,2000,p.12). Auditors ensure that transactions are valid, at arms-length, captured, and properly recorded according to established  standards which contributes to the fight of corruption. Secondly, As professionals with a duty to protect the public interest, auditors are bound by rigorous codes of professional and personal ethics calling for the highest levels of integrity and objectivity. Again, with key strategic positions within an enterprise or organization; whether in an internal position or as an external position, mean that auditors very often have access to highly privileged and confidential information (Harding, 2000). Furthermore, as Balkaran (2000), puts it, the auditor helps in fighting corruption in an organisation through the performance of the respective functions on the bases of national and international standards of practice which have clear guidelines identifying, for instance, indicators of fraud and other irregularities, and reporting these to the highest levels of authorit y. Scaling down to the types of auditors, Balkaran (2000), outlines that, the revised response of internal auditing, places more responsibility on internal auditors in helping to fight corruption. After all, as the eyes and ears of management, they are there year-round, understand the operations of a business, and are bound by even more in-depth standards of performance and conduct. Moreover, the work of the internal auditor is often relied upon by the external (independent) auditors and therefore subject to more stringent requirements.

Education in Britain essays

Education in Britain essays Education is a subject about which many British people care deeply. Most believe that the state should provide education free of charge and to a high standard. At election time, politicians who promise to spend more on education are popular with voters. Recently, there has been a lot of debate about students having to pay their own fees at university, as well as well as their living expenses. Some people are afraid that poorer students will not receive enough financial help and will be discouraged from going on to higher education. In Britain, education is decentralized. Apart from schools which are supported and publicly maintained, there are also the so-called public schools which are independent and which charge high fees for studying. Education in Britain is obligatory between the ages of five and fifteen. At the age of five, children go to Infant School. At the age of eleven children take the so-called eleven plus examination, determining which type of secondary school they will attend. However, this early selection has been strongly criticized and that is why many comprehensive schools have been set up, to exclude this stressful examination. There are three types of secondary schools in Britain. Children may go to grammar schools, secondary modern schools and secondary technical schools. Only about 25 per-cent of the pupils attend grammar schools. They provide education of an academic type and many students go on to university upon graduation. More children go to secondary modern schools which give a general but also more practical education. Many pupils leave school at the age of fifteen but others stay on until they are sixteen. Most grammar school children stay at school until the age of seventeen or eighteen. Upon leaving, pupils may take an examination for the General Certificate of Education. It consists of two levels 0-level (ordinary), usually taken at the age of sixte...

Start Learning English With Easy Lessons

Start Learning English With Easy Lessons Learning English can be a challenge at first and you have to start at the very beginning. From learning the alphabet to understanding adverbs and adjectives, a few lessons will help you work  on the basics of the English language. ABCs and 123s The first step in learning any language is to familiarize yourself with the alphabet. English begins with the letter A and continues through Z, with a total of 26 letters. To practice pronunciation, we have a very simple ABC song that is pretty easy to learn.   At the same time, its a good idea to practice numbers in English. Learning how to pronounce and write numbers is very helpful in day-to-day life, like when you need to buy something at the store. Basic Grammar English has eight basic parts of speech  that help us with grammar and to form complete sentences that others can understand. These are the noun, pronoun, adjective, verb, adverb, conjunction, preposition, and interjection. While those are important to study, there are also a few key grammar lessons that you should learn. For instance, when should you use  any  or  some? Whats the difference between  in, to, on, and  at? These are some of the basic questions you can find answers to in 25 short and essential English lessons. Overcome Spelling Even many native English speakers have troubles with spelling. It can be a challenge, so the more you can study, the better youll get at it. In ESL classes, teachers will share with you many of the most basic spelling rules, such as when to capitalize letters and when to use  ie  or  ei. There are many tricks to spelling in English and, often, the word doesnt look the same as its pronounced. In other cases, words may sound the same but are spelled differently and have different meanings. The words  to, two,  and  too  are a perfect example of this. Dont let these common spelling problems discourage you, learning them right from the start will help out. Verbs, Adverbs, and Adjectives Some of the most confusing but important words in the English language are verbs, adverbs, and adjectives. Each has a different use in grammar and all are good for beginners to study. Verbs are action words; they tell us what is happening and they change tense based on whether the action is in the past, present, or future. There are also auxiliary verbs like  be, do,  and  have  and these are in almost every sentence. Adverbs describe something and include words like  quickly, never,  and  above. Adjectives also describe things, but they tell us how something  is. For example, Ashley  is  shy  or the building is  big. More Essentials in English You have a lot to learn in English. Between your ESL classes and lessons like these, there is plenty of study material. It does get easier as you learn more and practice it in everyday life. To help out, there are a few more essentials that youll want to know. First of all, asking for help in your English class is important. The teacher may not know that you dont understand, so a few basic phrases will help out. To build your vocabulary, study the 50 most common words used in English. These are simple words that we use all the time, including  and, listen,  and  yes. Telling time is also important. It goes along with your number lesson and will help you understand when you need to be somewhere so youre not late.

Ethnic and morality Essay Example | Topics and Well Written Essays - 1250 words

Ethnic and morality - Essay Example Friedrich Nietzsche had a personal belief that morality is anti-nature. In fact, Nietzsche states that, â€Å"Every naturalism in morality-that is every health morality-is dominated by an instinct of life† (349). Indeed, Nietzsche helps us to define the idea of anti-nature by asserting that a human being is seemingly refuting the reality by denying their personal passion. In fact, according to Nietzsche and his moral philosophy, the healthiest moralities accommodate natural aspects while the unhealthy moralities negate nature. Nature derives human desires, which consequently define individual personality and how human beings behave. As such, I hold this fact and strongly oppose Nietzsche’s notion that morality is anti-nature. Friedrich Nietzsche observes that human beings should have the free will to choose what they want without coercion from any external forces. He further quotes that, â€Å"Anti-natural molarity-that is almost every morality which has so far been ta ught, revered, and preached-turns conversely against the instincts of life: it is condemnation of these instincts† (349). He also disputed the common notion that religions like Christianity drive human life and consequently asserted that religion and dominance of morality inhibits human nature. In this context, Nietzsche argued that ardent followers of a certain religion ignore the nature of humanity since religion forces individuals to behave in a manner that will please the supreme ruler of the reference religion. Friedrich Nietzsche holds that religion especially Christianity opposes human nature because it gives a leeway to individuals to adopt religious doctrines about human life hence limiting individuals from celebrating nature. Indeed, Nietzsche states that the most general foundation of every religion and morality is, â€Å"Do this and that, refrain from this and that,-then you will be happy† (352)! He uses this explanation to support the concept of anti-nature in morality. Notably, Nietzsche refers to morality as anti-nature by asserting that human desires control what individuals do, do not do, and confirms that morality distracts the course of nature. Nevertheless, various philosophers identify with the fact that nature generates human desires that consequently define human personality and morality. For instance, Immanuel Kant’s moral philosophy and other philosophers like Locke and Hobbes argues that moral requirements rely on a standard of rationality which is either based on desire instrumental principles of rationality or on rational intuition. This contradicts with Nietzsche’s assumption that human nature is prone to alteration by both morality and religion. Most specifically, I note that Nietzsche depicts religious people like Christians as hypocrites who can do anything to please God at the expense of altering their human nature. Ideally, Christians are rational beings who do not have such morality. Indeed, very fe w Christians would identify with Nietzsche’s argument since his ideas discourage Christians from following their religion. Notably, Nietzsche’s argument that religion alters human nature by allowing Christians to adopt variant aspects of life that prevent them from celebrating life is misguided. This is because Christians have morals that allow then to enjoy their lives just like any other person. In fact, his argument is not universal since it only addresses Christians thus leaving a significant would population. Assuredly, Nietzsche discourages people from

Film Clip Movie Review Example | Topics and Well Written Essays - 1500 words

Film Clip - Movie Review Example In the latter part of the clip, the sounds from the set gets more and more clearer. Noises from the outside of Uncle Jean's room can be deciphered by anyone. The sound of the voices in the other rooms, the noise of dishes clanging to the unexplainable sounds emerging from Uncle Jean's radio. The makers of this film wanted it to be more realistic, so they opted to choose the natural sounds coming from the set itself instead of using sound effects and dubbing the characters' voices. None, absolutely none of the sounds in the whole of the film was altered, omitted nor edited. The director captured the heart of the film by doing so. Employing sound effects would make an impression of the film as unrealistic, commercial or will make it seem as if it was overdone. If the viewer listens very thoroughly to all of the film's sounds, even the slightest and the most unimportant of those, he will get a feel of what it is like to be in that hospital room with the beautiful Carmen and her eccentric Uncle Jean. Style / Mis-en-scene/Editing/Plot The 5-minute French film clip, when initially judged by a viewer, looks like a film made in the late 1980's or the early 1990's, the hairstyle of one of the two characters. The quality of the picture states out the hint that the film was probably shot in the 1970's. Other than that, one can not interpret when the movie was made. The style of the scene location is undeniably bleak, it was obviously shot wholly in the hospital room of Carmen's Uncle Jean. The color of the hospital room even adds to the gloom of the purely conversational and poignant film. It looks like a working class hospital in France because of the way his room looks, it doesn't look dirty and shabby, and neither does it look clean and hygienic. Well, it is not that important to dwell on those aspects of the film. Humans express themselves and their emotions in a variety of modes. Whether it be actions, words, pictures, speeches and the like. Each and every one of these modes may be branded as a "language" (mode of expression and communication). In the film, the characters expressed themselves very clearly, from their gestures to their facial expressions. Uncle John is obviously depressed and bored with his situation, so the visit of his niece Carmen felt like utter relief from him, a refuge from his boredom. In his dialogue, he is confusingly reluctant to grant his niece's request to borrow his apartment unit in Trouville. On the set, the lighting did an almost perfect job in blending with the overall ambience of the hospital room, there was barely any light other than sunlight outside the room. Most probably, the scene was morning, so the overall appearance of the room contrasted with the lightness, eagerness and the joyful atmosphere of the morning. The conversation between the two is not movie-like. It was realistically executed and delivered by the characters as if they were really their characters, as if they weren't