Disneys Medievalesque Sleeping Beauty Essay -- Essays Papers

Disney's Medievalesque Sleeping Beauty "It was not once upon a time, but in a certain time in history, before anyone knew what was happening, Walt Disney cast a spell on the fairy tale. He did not use a magic wand or demonic powers. On the contrary, Disney employed the most up-to-date technological means and used his own American "grit" and ingenuity to appropriate European fairy tales. His technical skills and ideological proclivities were so consummate that his signature obfuscated the names of Charles Perrault, the Brothers Grimm, Hans Christian Andersen, and Collodi. If children or adults think of the great classical fairy tales today, be it Snow White, Sleeping Beauty, or Cinderella, they will think Walt Disney. " --Jack Zipes, "Breaking the Disney Spell" (72) Zipes, one of the foremost scholars on the "fairy tale" has published numerous commentaries on Disney's cinematic versions of fairy tales and critiques Disney for using them to perpetuate what Zipes sees as cultural ills. In the same essay he writes, "The manner in which he copied the musical films and plays of his time, and his close adaptation of fairy tales with patriarchal codes indicate that all the technical experiments would not be used to foster social change in America, but to keep power in the hands of individuals like himself, who felt empowered to design and create new worlds" (Zipes 93). Zipes ultimately sees Disney's egotism as guilty of failing to utilize the opportunity afforded within a medium such as the animated fairy tale to acknowledge and foster change within the social order. Zipes, along with other scholars such as Eleanor Byrne and Martin McQuillan, authors of the book Deconstructing Disney, explore and catalogue the various ways in which Walt Disney-the man-and Disney-the corporation that is his legacy-perpetuate social figurations of race, gender and ethnocentrism through they films they produce. They furthermore critique Disney for reducing fairy tales to over-simplified, over-sanitized and over-sentimentalized banalities designed solely as a profit-generating products. Such analyses prove to be truly important work, as the socio-cultural ideas propagated by Disney, as well as the means by it executed such propagation prove key in unlocking the messages that are sent through seemingly harmless "entertainment". As Zipes keenly point out, Yet, amus... ...Cited Byrne, Eleanor and Martin McQuillan. Deconstructing Disney. Great Britain: Pluto Press, 1999. Dorfman, Ariel and Armand Mattelart. How to Read Donald Duck: Imperialist Ideology in the Disney Comic. Trans. David Kunzle. New York: International General 1984. Lefebvre, Henri. "Work and Leisure in Everyday Life." Everyday Life Reader. Ed. Ben Highmore. Great Britain: Routledge, 2002. 225-36. Marx, Karl. "Contribution to the Critique of Hegel's Philosophy of Right: Introduction." 1844. The Marx-Engels Reader. Ed. Robert C. Tucker. 2nd ed. USA: Norton, 1978. 53-65. "Once Upon a Dream: The Making of Sleeping Beauty". Documentary. Disney, Inc., c. 1959. Perrault, Charles. "The Sleeping Beauty in the Wood." 1697. Perrault's Complete Fairy Tales. Trans. A.E. Johnson. USA: Dodd, Mead & Company, Inc. 1961. 1-15. Sleeping Beauty. Dir. Wilfred Jackson. Walt Disney Studios, 1959. "Sleeping Beauty: Commemorative Booklet." Disney Inc. c. 1997. Willis, Paul. "Symbolic Creativity." Everyday Life Reader. Ed. Ben Highmore. Great Britain: Routledge, 2002. 282-294. Zipes, Jack. Fairy Tale as Myth. USA: University Press of Kentucky, 1994.

Apple Financial Report Essay

Background Object: Apple Inc, an American multinational corporation that designs and markets consumer electronics, computer software, and personal computers. I would like to emphasize that this report supports in order to have a general look of long-term investment. Strengths, Weaknesses, Opportunities and Threats (or SWOT matrix) of Apple Inc will be mentioned below. Specifically, I will talk about issues which are relevant for investors in the long time. However they are concerned and depended on numbers with ratios in only financial report. Strengths Total assets are about $53,851 billion (Apple Inc balance sheet in Sep-2009). When we compare with some other companies, Apple Inc is really one of the leaders among technology companies. Company Microsoft Apple Inc Nokia Dell HP Assets (billion $) 86,112 53,851 51,276 30,060 4,265 Moreover, Apple’s products such as IPhone, IPod or IMac with good quality are appeared every countries and they have a large attraction with customers. For example, according to Brandonweir (from Apple’s Quarterly Earnings  Reports), 2010, 33 million IPhone have sold until the end 2009(1), â€Å"At the September 9, 2009 keynote presentation at the Apple Event, Phil Schiller announced total cumulative sales of iPods exceeded 220 million†(2) according to Downhill Battle in 2010. It figures strong abilities and important position of Apple Inc in the world. Established on April 1, 1976, with over 30 years surviving, Apple Inc have experienced an increase in their growth, profit and stocks while some large ones else such as IBM could not survive by the time. Since beginning, Apple Inc has not only survived for 30 years but also acquired many small and medium in various aspects. It proves strong ambitions to expand company more and more. In addition, from YCHARTS in 2010, R&D (Research and Development) of company is 6.58% of total assets(6), it makes company independent on potential threats. Here is 7 biggest companies of 28 which are acquired by Apple Inc(3) with total investment over 1,335 million dollars, according to Alacrastore in 2010. It is argued that the company has strategy plans for sustainable development in the long time. Time Company Value 7/2/1997 NeXT – Computer programming services $ 404,000,000 2/9/1997 Power Computing-Clone-Making–Clone computers $ 100,000,000 31/12/2001 PowerSchool – Online info systems services $ 62,000,000 1/7/ 2002 Emagic – Music production software $ 30,000,000 24/4/2008 P.A. Semi – Semiconductors $ 278,000,000 5/1/2010 Quattro Wireless – Mobile advertising $ 275,000,000 27/4/2010 Intrinsity – Semiconductors $ 121,000,000 There are nearly 899,805,500 and 888,325,973 shares issued and out standing until September 2009 (From financial report, p. 56). It is clear that a large of number shareholders do believe in company success and their capital are invested correctly. While their profit from stocks and shares are increasing, it is stated that investing Apple stocks will earn profit more and more. And the company has more capital from investors to use it for developing projects. Moreover, in fact, one positive point of Apple Inc is they do not pay out any dividends. Therefore company could re-invest the money into active capital structures. It shows a sustainable development with clear projects for long-term investment of shareholders. Weaknesses Apple Inc has 323 stores however 82% of them (265 by 323) only in US and UK(4), according to Wikipedia, 2010. It is stated that Apple Inc should expand company to get more profit of potential customer from other areas in the world. Moreover, it is a chance to create new contracts with various producers. Because with well-known trade name and quality products, it is argued that if company only wants to increase profits in some big countries, it is a big waste. Opportunities Generally, potential investors need a general view about company STOCKS and SHARES since some years ago because it would help them to be sure that basically, their money is invested in right way or not. From 2004 to 2009, company’s stocks are increasing rapidly every year although it is affected by recession in 2008 therefore their profitability is their high earnings per share. Specifically, company’s stocks rose quickly from 100$ in 2004 to 957$ in 2009. From Apple Inc financial report in 2009, p.35 Meanwhile, from table below seems to suggest that a significant rate of development of Apple Inc when we compare some other index. In 5 years, this stocks in 2009 gets nearly by ten times (957$ and 100$) in 2004 (beginning). Moreover, it shows that stocks and share of Apple Inc is higher than competitive companies about development therefore investing Apple Inc at this time for a long-term is a correct decision. September 2004 September 2005 September 2006 September 2007 September 2008 September 2009 Apple Inc. $100 $277 $397 $792 $587 $957 S&P 500 Composite Index $100 $112 $124 $145 $113 $105 S&P Computer Hardware Index $100 $115 $123 $181 $152 $180 GROSS MARGIN PERCENTAGE of Apple Inc also rose from 2007 to 2009 with about 35% each year. Profit margin measures the performance of the company in generating profits from sales therefore from this ratio, Apple Inc figures a rapid development with positive effect. This is a percentage showing the relationship between a business’s profits before overheads are taken away (gross profit), and the total amount of income from sales. It is claimed that investors could believe in the company financial situation nowadays completely. 2009 2008 2007 Net sales $36,537 $32,479 $24,006 Cost of sales 23,397 21,334 15,852 Gross margin $13,140 $11,145 $ 8,154 Gross margin percentage 36.0% 34.3% 34.0% GEARING, which is defined DEBT divide EQUITY, is important because the level of risk increases as the proportion of debt increases and equity shareholders are paid after the demands of loan capital providers have been met. According to financial report, Company’s long-term debt is zero while equity is $ 1743 therefore gearing = 0 is enough low to invest with fairly safety. Apple Inc has a very good financial standing and is not in any immediate danger of bankruptcy. When we have a brief look, gearing and debt of others competitive companies like HP, Dell or Microsoft are higher so much than Apple Inc. Therefore shareholders could believe the safety of their capital in the long time. On the other hand, ASSET TURNOVER, which is defined TOTAL SALES divide ASSETS (36537 / 53851 = 67.85%) is used to measure the performance of the company in generating sales from the assets at its disposal. Asset turnover is one of two important ratios for shareholders to return on capital employed therefore it helps investors identify the safety of their capital. With 67.85%, it shows a positive number of efficiency for long-term investment. CURRENT RATIO which is defined CURRENT ASSETS divide CURRENT LIABILITIES relates the current assets of the company to its current liabilities. It is a measure of a company’s ability to meet its short-term solvency. These assets should at least be sufficient to meet the any short-term liabilities – generally that is taken to mean a ratio of 2:1 or better because many State Securities Bureaus will require this ratio for stocks and make investors believe financial situation of company. When we compare among some large technology companies, apple is the best of them (table above). This ratio shows that Apple Inc would be considered to have good short-term financial strength. If we have a look QUICK RATIO, which is defined: (CURRENT ASSETS minus INVENTORY) divide CURRENT LIABILITIES, excludes inventory from the current assets figure because it may be difficult to convert inventory to cash quickly. This ratio assumes that inventory is not available as part of the asset base a vailable to meet the demands of immediate liabilities. 1:1 ratio or higher is considered good because it proves financial strengths of company to meet any sudden accident. Apple Inc  is better able to meet their current liability obligations by using their liquid assets when the company is compared to the industry. With 1.86, Apple Inc defeated main competitive companies to pay its short-term debt and made customer confidence for company success. Threats Apple is still a successful modern company nowadays however actually, according to Ben McClure (Investopedia), 2010 when Apple Inc spends too much money with 1.109 billion dollars (2008) on R&D (Research and Development)(5) while some other aspects such as architecture of agents around the world need more capital to invest although it is a positive point which made a good position of Apple Inc nowadays. Another view that we need to consider carefully is recession. Actually, from the stocks chart above, Apple Inc was affected by this in 2008 (decreased from $792 in 2007 to $587 in 2008). Therefore when recession has not gone out completely, shareholders should examine their investment for sustainable future. Conclusions From SWOT matrix above, with rapid grow speed of stocks & company and also developing strategies in the long-term, I want to recommend that Apple Inc is a good choice to invest in the long time. Although the company has some threats and weaknesses, Apple Inc has every confidence from investors who have invested in the long time before. When we analysed SWOT above, financial ratios and numbers show a quick increase with stable development therefore it is claimed that investing Apple Inc for a long-term is a right decision. Notes Anyway, this report only analyses some salient features and predictions above can be not sure 100% in the future. Because company’s success is affected by many different aspects such as demand of customers in the long time however some of them are not mentioned in this report. Although the ratios and the financial numbers of Apple Inc are fairly good, nothing is impossible in the  long-term. References (1) Brandonweir, 2010, how many iphone have been sold, [accessed 29 November 2010], available at http://www.mahalo.com/answers/how-many-iphones-have-been-sold. (2) Downhill Battle, 2010, Are all those iPods empty?, [accessed 29 November 2010], available at http://www.itunesperipod.com/. (3) Alacrastore, 2010, Apple Inc Mergers and Acquisitions, [accessed 29 November 2010], available at http://www.alacrastore.com/mergers-acquisitions/Apple_Inc-1001101. (4) Wikipedia, 2010, Apple store, [accessed 29 November 2010], available at http://en.wikipedia.org/wiki/Apple_Store. (5) Ben McClure (Investopedia), 2010, R&D Spending And Profitability: What’s The Link?, [accessed 29 November 2010], available at http://www.investopedia.com/articles/fundamental-analysis/10/research-development-rorc.asp (6) YCHARTS, 2010, AAPL, [accessed 3 December 2010], available at http://ycharts.com/companies/AAPL

The Character of Mademoiselle Reisz in The Awakening Essay

The Character of Mademoiselle Reisz in The Awakeningnbsp;nbsp;nbsp; She was a disagreeable little woman, no longer young, who had quarreled with almost everyone, owing to a temper which was self-assertive and a disposition to trample upon the rights of others. (25) This is how Kate Chopin introduces the character of Mademoiselle Reisz into her novel, The Awakening. A character who, because of the similarities she shares with Madame Pontellier, could represent the path Madame Pontellier’s life may have taken, had she survived old age. Mademoiselle Reisz is first introduced at a party when she plays the piano for Edna Pontellier. Edna is described as being very fond of music.(25) Music is described as having a way of evoking†¦show more content†¦Another similarity between the two women is in regard to their taste in men. At one point in the novel, Mademoiselle Reisz mentions that If I were young and in love with a man it seems to me he would have to be some grand esprit; it seems to me if I were young and in love I should never deem a man of ordinary caliber worthy of my devotion. (81) This definition of Mademoiselle’s ideal love almost perfectly matches that of Edna’s. For Edna was searching for the same qualities within Robert; a change, something that goes astray from the ordinary. Mr. Pontellier, her husband, was simply that, ordinary, which she did not want. A third parallel seen through the relationship between Mademoiselle Reisz and Madame Pontellier is their aversion to the water. Although Edna sees the sea as whispering, clamoring, murmuring (and ) inviting, (13) toward the beginning of the novel, she is hesitant to completely submerge herself in it. This can be logically explained in that she cannot swim. However, she continues to walk along the shore and place her feet in the tide, but other than that, before she learns to swim, that is the extent of her bathing experience. Mademoiselle Reisz is also described to have some sort of physical aversion to the sea as well. This can be seen when she blatantly refuses to follow Edna to the water claiming that she hasn’t been in the surf all summer, and that to bathe in it at the end of the season would be pointless. (48) Another keyShow MoreRelatedGender Roles in The Awakening Essay931 Words   |  4 PagesGender Roles in The Awakening The 1890’s were an era of rapid social change in regards to women’s rights. In 1893, Colorado was the first state granting women the right to vote with Utah and Idaho following soon after in 1896. This soon set momentum towards of ratification of the 19th Amendment in 1920. It was in 1899 the Kate Chopin published The Awakening, a novel telling the tale of a suppressed mother, Edna Pontellier, and her desire for something more in her life. Literary scholars considerRead MoreKate Chopins The Awakening is full of symbolism such as birds, clothes, houses and other narrative1200 Words   |  5 PagesKate Chopins The Awakening is full of symbolism such as birds, clothes, houses and other narrative elements are symbols with an extremely significant meaning. The birds are the major symbolic images from the very beginning of the novel: A green and yellow parrot, which hung in a cage outside the door, kept repeating over and over: `Allez vous-en! Allez vous-en! Sapristi! Thats all right! (Chopin pp3) In The Awakening, caged birds represent Ednas entrapment. She is caged as a wife and mother;Read MoreNontraditional Charcters in The Awakening by Kate Chopin Essay803 Words   |  4 PagesChopin uses dynamic characters to help create Edna Pontillier. By using Mr. Pontillier, Edna’s children, and Madame Ratignolle to contrast Edna; and Robert, Madame Raisz, and Arobin as supporting characters to Edna’s untraditional ambitions Kate Chopin produces an independent, unconventional woman. While some characters contrast to Edna all of the characters in The Awakening help to illuminate Edna’s opposition to Creole tradition. Without the use of supporting and contrasting characters Edna would haveRead More Comparison between Adele Ratignolle and Mademoiselle Reisz Essay726 Words   |  3 Pages Comparison between Adele Ratignolle and Mademoiselle Reisz In order to help to get a point or idea across it is not uncommon to provide two stark contrasts to assist in conveying the point. Writers commonly use this technique in their writing especially when dealing with a story that concerns the evolution of a character. An example of such writing can be found in Kate Chopins The Awakening. The novel deals with Edna Pontelliers quot;awakeningquot; from the slumber of the stereotypical southernRead MoreThe Awakening By Kate Chopin1007 Words   |  5 PagesIn Kate Chopin’s novel, â€Å"The Awakening†, she introduces the reader to the life of Edna Pontellier, a woman with an independent nature, searching for her true identity in a society that expects women to be nothing more than just devoted housewives and nurturing mothers. In Edna’s journey of self-discovery, one must recognize the impact that other characters have had on her as well. Two characters that have had the biggest impactRead MoreThe Awakening By Kate Chopin1334 Words   |  6 PagesImmersion into the frame of mind of Edna Pontellier, in Kate Chopin’s The Awakening, is a fascinating experience, one with many conflicting internal and external influences. Like a marionette, Edna acts as a slave to her perceived social constraints in the beginning of The Awakening, a poignant contrast to her emotionally fueled, self-destructive choices towards the end. In the opening chapters of Edna’s story, she is described from an external viewpoint. Readers do not especially see the interworkingRead MoreStraying from the Tradtional Creole Lifestyle in The Awakening, by Kate Chopin828 Words   |  4 PagesThe Creole society demands high moral and a traditional lifestyle from the women in The Awakening, by Kate Chopin. Edna Pontillier, the main character, enters a rebellious state of mind as she explores the awakening the other characters influence. The other charac ters in The Awakening create Edna by influencing her decisions, independence, and sexual desires throughout the story. Mademoiselle Reisz, Robert, and Alcee Arobin challenge Edna to fly above the Creole traditions and become more in-touchRead MoreThe Awakening By Kate Chopin1633 Words   |  7 Pages1. Title of text (underline novels/plays) author’s name The Awakening by Kate Chopin 2. Characterization Character Development (a) 1.Edna Pontellier- Edna is the main character of the novel who is married to a businessman. Edna is a dynamic character because at the beginning of the novel, she conforms to society by being the â€Å"perfect† mother and wife; however, Edna suddenly realizes that she is no longer happy with the way she was living her life and began to become independent only for herRead MoreThe Awakening : Comparison Of Main Characters Biblical Women1470 Words   |  6 PagesThe Awakening: Comparison Of Main Characters Verses Biblical Women Throughout history, there have been certain gender roles established for both males and females. For ages, many held the belief that women must fit a certain mold— good wife, housekeeper, caretaker, etc.,— solely based on the notion that that s what women are supposed to do. These societal standards that women are held to are prevalent in all kinds of literature, ranging from works from biblical times to the late nineteenth centuryRead MoreAnalysis Of The Grand Isles Edna s Love For Robert Only Increases1627 Words   |  7 Pageson Tuesday nor does her usual household duties, like her friend Adele. She visits Mrs. Lebrun, who has aon with Victor received letter from Robert. Mrs. Lebrun also informs Edna where Madame Reisz is now living. She visits Reisz and is informed that Robert writes much about Edna in his letters to Mrs. Reisz but cannot have Edna because she does not â€Å"belong to him.† Edna s father the colonel comes to visit Edna, and she is fond of h im. She also begins to attend the races often, where she meets, Alcà ©e

Euthanasia Ends Suffering Essay examples - 2645 Words

Euthanasia Ends Suffering Death is deeply personal, generally feared, and wholly inescapable, but medical technology now can prolong our biological existence virtually indefinitely, and, with these advances, comes the question of whether we should pursue the extension of life in all cases. Most people would agree that, under certain circumstances, it would be preferable to cease our hold on life. Nearly everyone can agree that there are situations when terminally ill patients have the right to call for a halt to life-extending treatments, and that their physicians will have the moral obligation to comply. What appears to be quite difficult for us as a society to come to terms with is the thought that someone would†¦show more content†¦Perry was kept alive long enough for his critical injuries to heal, allowing him to recover the ability to breath unassisted once weaned off a respirator. This means that he will continue to live, if one can call his existence living, for years to come. Perr ys mother, who refused the suggestion of letting him die while her son was comatose, acknowledges that he would not have wanted to live in his present condition. She refused the suggestion of letting him die while he was comatose, by her own admission, because she could not accept the guilt she felt at the thought of his slow death from starvation (which is the commonly accepted, and legally permissible, form of passive euthanasia). Had the more humane option of active euthanasia been available, she would have chosen that path for her son. When one sees Perry, one has to ask in whose best interest was it that he was saved? What possible good can be said to have been achieved in prolonging the existence of someone who can no longer even realize what the word life means? Our society needs to examine the reason why one type of euthanasia is condoned where another form, often less brutal, is refused. Certain clarifications are necessary before discussion can begin on whether the re truly is a moral differenceShow MoreRelatedEuthanasi The Treatment Of Euthanasia846 Words   |  4 Pagesall forms of Euthanasia, whether passive or active, is a great way to aid and relieve patients with terminal or life threatening illnesses which makes their life unbearable and unliveable. Euthanasia in general is a steady process of ‘assisted suicide’ that aids the patient in ending one’s life with their consent or the consent of their close family member. Active Euthanasia is when death is intentionally accelerated, for example by the injection of a lethal drug; while Passive Euthanasia is the withdrawalRead MoreArgumentative Speech Outline : Legalization Of Euthanasia1379 Words   |  6 PagesArgumentative Speech Outline: Legalization of Euthanasia Lexie Phongthai-Yochum Topic: Legalizing Euthanasia General Purpose: To argue Specific Purpose: To argue that euthanasia should be made available for terminal patients to end their suffering. Thesis Statement: Euthanasia should be made legal for terminal patients to end their suffering because 1) people should have the right to choose, 2) it helps save lives through organ donation, and 3) it can be regulated. Introduction According toRead MoreEuthanasi Murder Or Mercy?1375 Words   |  6 Pagesresolved through euthanasia. Euthanasia is an intentional act that involves a doctor or physician ending a patient s life so that the patient may stop suffering from a harmful disease (Nordqvist 2016). It is a solution in which doctors can help patients with terminal diseases, such as Lou Gehrig’s Disease, to end their suffering because they do not want the patients to live a life in which they have to endure such pain and agony. 87% of the people believe and support the fact that euthanasia is beneficialRead MoreThe Debate Concerning The Morality Of Euthanasia915 Words   |  4 PagesAmericans , arguably more than any other nationality, have a right to their opinion and there exists few subjects that generate more opinions than does euthanasia. The debate concerning the morality of euthanasia parsimoniously rests on the moral assessment of whether or not the physician intentionally kills or intentional ly let die the patient. An assumption has been perpetuated that there is a line of demarcation between intending to let die and intending to kill. This pseudo-practical barrierRead MoreTaking a Look at Euthanasia1733 Words   |  7 PagesEuthanasia, also commonly referred to as ‘mercy killing’, and ‘assisted suicide’, has been and continues to be the subject to moral, legal, religious and political debates around the world. At the core of debate lies to competing values between the right for every individual to decide to die with dignity when suffering, and the need to uphold the right to life. (Australian Human Rights Commission. 1996) The purpose of this task is to critically analyse the nature and extent of euthanasia and whetherRead MoreEuthanasia is one of the most complicated issues in the medical field due to the debate of whether900 Words   |  4 Pages Euthanasia is one of the most complicated issues in the medical field due to the debate of whether or not it is morally right. Today, the lives of many patients can be saved with the latest discoveries in medicine and technology. But we are still unable to find cures to all illnesses, and patients have to go through extremely painful treatments only to live a little bit longer. These patients struggle with physical and psychological pain. Dr. Martin Luther King Jr. discusses the topic of justRead MoreIntroduction: . I.Imaging Being Sick For Many Years, Trying1469 Words   |  6 Pagesthe choice to end your life, would you do it? II. Medical advances have increased the length of the average life innumerably, by prolonging death, but this involves challenging medical ethics. Keeping a large number of very ill people alive with these medical technologies, there is also a possibility of suffering; discomfort and diminished quality of life. III. Physician assisted suicide is the intentional ending of a person’s life to relieve their pain and suffering. Those suffering or non-responsiveRead MoreLife with Suffering or Death: Euthanasia Should be Legalized1497 Words   |  6 PagesEuthanasia is a controversial issue because of the many ethical issues involved. Although, it can provide relief to suffering humans, but the moral standards are stretches for some because they are killing a human being. The proof for why euthanasia should or should not be used came from euthanasia books, that have both a pro and con section to the book. The other information came from euthanasia awareness websites. It could also be an economical way to save families and the government moneyRead MoreEuthanasi A Controversial Issue Around The World1461 Words   |  6 PagesSince euthanasia first appeared in the nineteenth century, it has become a controversial issue around the world. Euthanasia, the â€Å"mercy killing†, relie ve those who are suffering from disease or when they are on terminal stage by ending the life of a person intentionally (â€Å"Euthanasia†). In some countries such as the Netherlands and Belgium have legalized euthanasia under certain circumstances. However, active euthanasia is not yet legal in China and it seems to be against traditional Chinese conceptsRead MoreYou, Jack Kevorkian, Pennsylvania, Your Parents, The Government,1166 Words   |  5 PagesWho has the right to make the decision to end one’s life? The controversial topic of euthanasia has been in existence since ca. 460 BC – ca. 370 BC with its origination in the Hippocratic Oath and continues to gain popularity with the advancement in media and technology (Nordqvist). In this paper, we will examine the benefits of voluntary euthanasia or physician-assisted suicide (PAS) and why, in the year 2017 it should be nationally legalized. Euthanasia is a process in which someone takes a deliberate

The CPA Profession and the Role of the Auditor Example

Essays on The CPA Profession and the Role of the Auditor Essay The Role of an Auditor and Audit Firm Letter to Apollo Shoes Date To Apollo Shoes We Kantha Audit firm offer various services to  our  clients such as internal audit services. There has been a drastic change in the role played by internal audit due to increased globalization, economic conditions, and emerging risks (Braiotta, Braiotta, 1994). This state of affairs creates a changing environment and a  fresh  prospect  for internal audit to  display  its value. In the ever- hanging  environment,  numerous  companies are finding it difficult to  identify  and manage the complex risk exposures, of which will assist Apollo Shoes.  Our  firm  will  offer  services aimed at revolutionising the  function  of internal audit.  Our  company offers a combination of consulting services tackling the  vital  issues challenging internal auditors, such as risk assessments, technology, training, organizational and  process- reengineering, reviews on quality assurance, as well as benchmarking. Apollo Shoes can also benefit from an external  audit  of their financial statements. We as the  external  auditor  employ  a process that first begins with a wide  understanding  of your corporate  entity  or  business. Secondly, we  consider  risks faced by your company, the risk control measures employed by the management and the  level  of transparency during reporting of findings to stakeholders (Moeller Robert, 2004). The core elements are the capabilities to  adapt  consistently to business  expansion  and dynamic needs, proactive  recognition  of issues and  timely,  cooperative  resolution- involving  management  all through the process. Furthermore,  our  company utilizes a  universal  audit methodology on all  audit  practices not considering the  location  in order to achieve  consistency  and uniformity in approach.  Our  firm also has  continuous  and  persistent  commitment to continuo us expansion. We will also  offer  regulatory compliance and reporting service to Apollo Shoes. This aspect ought to be examined as a typical extension of the governance roles undertaken by corporate boards and top management (New Zealand, 1995). This is because only  proper  governance can  ascertain  that compliance runs parallel to Apollo Shoes business objectives and strategies of risk management. Thus, in so doing adding not only  cost  but also  real  value to your company. We offer advice, support, and regulatory services to assist organisations carrying out regulator- controlled activities to  handle  regulatory risks in an  environment  that is ever- changing.  Our  firm  aims at employing a proactive as opposed to a monitoring  approach  as part of its strategic necessity. In addition,  our  firm  will also  conduct  Apollo Shoes systems and process assurance service. In the  modern- day business world, financial reporting and IT environments are increasingly becoming complicated as increased dependence  is placed  on the data emanating from these processes and systems (Moeller Robert, 2004). Furthermore,  numerous  countries have  new  regulations putting more  stress  on internal controls and habitually need  autonomous  assurance  of the  efficiency  of internal controls. In order to achieve timeliness and accuracy of management decision- making and financial reporting information, of  vital  importance is documentation, attention to detail, and controls  operation. Through  our  continued professional service and relationships with our clients, we offer third party assurances as a critical component of our auditing process. This is in line with the changes in business environments, increase in demand for transparency and  trust  as companies depend  further  on other companies to meet their corporate goals (Maletta, 1989). During the current  tough  and  volatile  economic times, obtaining a competitive  edge  and being confident in your processes, controls, procedures are  business  necessities. Companies must develop innovative methods to increase efficiencies while lowering costs to be market leaders.  Our  firm  will  present  Apollo Shoes with  assurance  further than the audit of financial statements, by delivering  creative  solutions  necessary  for augmenting revenue, market share and  market  reputation. In order to provide the above services there are qualifications that auditors should possess. The first and most basic requirement is being a professional accountant by attaining membership of an accounting body called IFAC and meeting the requirements set out in IES 1 to 6 (Maletta, 1989). In addition, one should possess an undergraduate degree and have exemplary skills, knowledge, professional values, practical experience, as well as attitudes and ethics prescribed in the mentioned accounting standards of which all our audit team members have. Furthermore, apart from meeting the requirements of IES 2, audit professionals should be knowledgeable mainly in three vital areas: financial accounting and reporting, financial statement audit, as well as information technology (Moeller Robert, 2004). They should also have had relevant practical experience prior to being effectively involved in an assignment of financial statement audit. This experience either can be pre- qualification, or be obtained during or after professional accountancy qualification. This experience can be achieved under the supervision of an auditor in an appropriate organization. This is to ensure a great level of diligence and professionalism, as auditors are financial watchdogs Our  audit  team consists of professionals knowledgeable and experienced and stipulated above. The team consists of experienced risk regulatory professionals, such as ex- regulators who, in addition to understanding the rules, have assessed and implemented compliance against them (New Zealand, 1995). We  are adequately staffed  with experienced audit seniors and assistants who will  advice  Apollo Shoes strategic level managers to capitalize on any competitive  edge  from operational level to  regulation, and reduce the disruptions and costs facing your business, therefore, creating  efficient  management of time. The  audit  team  is mandated  to ensure  safety  of Apollo Shoes from reputational  damage  and regulatory infringement. While auditing management systems, the perspective of the auditor spots opportunities for improvements that result in improved performance (Braiotta, Braiotta, 1994). The auditors play a role of observing trends and processes and  engaging  people within the representative group of the organization, such as  middle  level and senior managers, ensuring the effective implementation and functioning of the management system and verifying its alignment with their wants and needs. We as the auditors after  our  examinations and audits make recommendations and  report  our findings expressing our  opinion  through our audit report to Apollo shoes. Yours Sincerely Audit Manager Kantha Audit firm References Braiotta, L., Braiotta, L. (1994). The audit committee handbook. New York: Wiley. Maletta, M. J. (1989). The effect of inherent risk and control design strength on external auditors decisions to rely on internal audit functions. Ann Arbor, Mich: UMI. Moeller, Robert R. (2004). Sarbanes-Oxley and the New Internal Auditing Rules. Wiley. New Zealand. (1995). The role and functions of the Audit Office. Wellington: Office of the Controller and Auditor-General.

Bullfighting in the Sun Also Rises Free Essays

Jonathan Rowe Essay 1: The Sun Also Rises English 42 Doctor Speirs 3/28/2010 No Bull in Bullfighting In The Sun Also Rises, Ernest Hemingway writes â€Å"nobody ever lives their life all the way up except bull-fighters† (100). Spoken by Jake, this line exemplifies the importance that bullfighting plays in the novel. It’s not only portrayed as a sport, but rather as a complex, mathematical art in the form of a dance between the bull and fighter. We will write a custom essay sample on Bullfighting in the Sun Also Rises or any similar topic only for you Order Now The matador scene in chapter 18 is perhaps one of the richest in the novel due to it’s use of symbols.The choreography between Romero and the bull is reflective not only of the characterization of Brett and Jake, but of the relationship between Brett, her masculinity, and her effect on the other male characters. It also provides penetrating insight to the role that Robert Cohn plays as a foil, and how he contrasts with the other characters. The most prominent correlation that the bullfighting scene carries in terms of symbolism is a parallel to Brett’s sexuality. On a closer inspection, the fight also resembles an improvised dance between two partners.Each dancer has a designated terrain, and â€Å"as long as a bullfighter stays in his own terrain he is comparatively safe† (213). And a dance between two partners can be compared to the tumultuous events that love can bring, for example the relationship between Brett and Jake. It’s interesting to note that early in the novel, Brett responds to Jake’s inquiry of living together by saying that she’d just â€Å"tromper† him (55), a French word meaning to abuse and cheat. The diction almost resembles an animalistic quality, as well as the word â€Å"trample,† foreshadowing the symbolism behind the bullfighting scene.Just like Romero is luring and enticing the bull with his cape, Brett lures men with her charisma and charm, and refuses to bring any meaningful relationship to fruition. The diction of the scene involving Romero and the bull also carries some sexual overtones. Romero had to â€Å"make the bull consent with his body,† (217) creating an image where the man and â€Å"the bull were all one sharply etched mass† (217). In terms of symbolism, Romero is reflect ive of Brett, and the bull represents the men that Brett seduces. His method is to be â€Å"all so slow and so controlled† (217) at first, to lure the bull into proximity.Similarly, Brett lures men in with her brazen sexuality. The end result is the same however, with the bull and the men she’s involved with. Romero will fight and kill the bull, just like Brett will lure men and eventually leave them. It’s â€Å"all for sport, all for pleasure† (208). Brett’s attraction to Romero can be explained in terms of his masculinity. Romero is somewhat of a perfect male, he’s an aficionado, brave, beautiful, and held in very high esteem by everyone he encounters as well as being the favorite fighter of the crowd. He resembles Brett’s masculinity.She’s given a unnisex name, has short hair, and even refers to everyone as â€Å"chaps. † She seems to mingle only with other men, possibly because she’s shunned by other females for her promiscuity. While Romero and the bull most closely represent Brett and Jake, upon closer inspection another similarity can be drawn between Belmonte and Robert Cohn. Belmonte is a symbol for Cohn and his relationship with the other characters. Just like how Belmonte serves as a foil to the decadent style of Mercial and valor of Romero, Cohn is a foil to the other characters around him.While Romero would tease the audience with his graceful style and fighting close to the bull, Belmonte, now resuming bullfighting out of retirement, simply â€Å"gave the sensation of coming tragedy† and only gave the illusion of being close to the bull. He was once a great fighter, but now refuses to subscribe to the new â€Å"decadent† (215) bullfighting style. His fighting style represents Cohn in the sense that they both had their shining moment—Cohn’s brief relationship with Brett, and Belmonte’s glory days of bullfighting: which they’re still trying to win back.Belmonte stands apart from the other fighters because he adheres to an traditional form of fighting. Similarly, Cohn is the only character with no involvement in the war, he preserves a sort of innocence and value system that disappeared with the â€Å"lost generation. † He tries to preserve the idea that sex equals intimacy and love, and throughout the novel his clumsy attempts to win back Brett are reflective of his refusal to understand that his brief relationship with Brett was simply a series of sexual encounters, nothing more.In conclusion, part of what makes Hemingway’s style so unique is that he simply shows, with out much telling. The matador scene in chapter 18 is rich because it provides penetrating insight with it’s symbolism; Lady Brett with her elusive nature with men is captured through Romero’s matador technique. The fact that Romero penetrates the bull with his sword accentuates the inherent masculinity that Brett displays—a sort of role reversal. Chapter 18 also highlights the character of Cohn, and his role as a foil and it’s parallels to Belmonte’s traditional fighting style. How to cite Bullfighting in the Sun Also Rises, Papers

Audit Committee Characteristics and Report - MyAssignmenthelp.com

Question: Discuss about the Audit Committee Characteristics and Report. Answer: Introduction Auditing refers to the process of inspecting the financial statements of the companies so that it can be ensured that they are free from material misstatements (William Jr, Glover and Prawitt 2016). At the time of conducting the audit operations, the auditors are required to comply with all necessary auditing standards and principles. Non-compliance with these standards can lead to the breach of ethical principles. The auditors are responsible to provide correct audit opinion based on the result of audit procedures. While conducting different audit procedures in the companies, the obligation is on the auditors to make compliance with the required ethical standards. Accounting Professional and Ethical Standards 110 (APES 110) contains all the ethical standards and principles. Among all these principles, the confidentiality principle is an important part. According to this principle, the auditors are not allowed to make disclosure of the financial information of the audit client acquired while performing the audit operation to any third party. The provided situation indicates the delivery of audit working papers related to the current audit operation to Penshurst Accountants from Mortdale Accounting firm. While providing this audit information to Penshurst Accountants, Mortdale Accounting firm did not inform the audit client. Thus, according to APES 110, Mortdale Accounting has violated the audit ethical principle of Confidentiality (Martinov-Bennie and Mladenovic 2015). From the provided situation, it can be seen that Jan Dungog makes a job application for one of the accountants position. What attracts the attention is the job application by Jan Dungog in a new company for a new position while presently working in a company. Apart from this, he also asked the local company not to inform his current employer about this application. The local organization appointed him in their company by accepting his application and they has not informed his current employer about this. According to APES 110 Section 110, these acts of both Jan Dungog and the local company lead to the breach of the audit ethical principle of Professional Appointment. According to this principle, at the time of accepting the engagement application of the auditors, business organizations are required to determine the existence of any kind of threat in the appointment process related to compliance. In this particular case, the breaching of this act can be seen from the act of the compan y (Ottaway 2014). The provided case indicates towards the existence of two separate situations. First, Wendal Sailor is an audit professional; second, he is the owner of a business of superannuation and insurance. In this context, it needs to be mentioned that there is not any breach of auditing ethical standard due to the fairness of the fact that n auditor can have his/her own business. The provide case study indicates that Wendal Sailor uses to give advise related to other non-audit services to his audit clients at the time of providing the audit services to them. According to Section 290 Provision of Non-assurance Services to Audit Clients principle of APES 110, the auditors are not supposed to provide any kind of non-audit services to their audit clients while conducting the audit operations as it creates threat for auditors independence. Moreover, the audit agreement does not include anything related to non-audit services due to its illegal nature for the audit profession (Chapple et al. 2014). According to the ethical principle of auditing, an active member of the audit team do not have the right to possess any significant position in any other business corporations. From many instances all over the world, it can be observed that the audit members of the business organizations work as acting members as the board of directors of other companies. Ethical principles of auditing consider this act as illegal as it can affect the independence of auditors. However, difference can be seen in the provided case situation. The provided situation shows that Judith Durham works as an audit partner of a not-for-profit making organization. At the same time, he posses the position of honorary member in the board of directors of a company. It needs to be mentioned that there is not any violation of audit ethical principles due to the honorary position of him in the board that prohibits him in taking any management related role in the company (William Jr, Glover and Prawitt 2016). The provided case situation states that Ernie Dengate sells his accounting practices like bookkeeping, auditing, tax and others. In this situation, he has the permission of selling only the tax working papers, not others. In spite of this fact, he has sold all the other accounting papers to a new accountant Jago. In this context, APES 110, Section 250 Marketing Professional Services has mentioned about the creation of the threat of auditors independence from this situation. The above principle states that the auditors are required to obtain permission from authority before selling their professional services. Thus, in this situation, Ernie Dengate has violated the principle of Marketing Professional Services (Clayton and Staden 2015). In todays business world, it can be seen that the auditors of the companies use to provide different types of non-audit services to their audit clients. These non-audit services include management advices, tax consultation and others. As per the auditing regulations, providing non-audit services is illegal as they are not included in the audit agreement form and all the details related to this can be found in APES 110, Section 290.156 Provision of Non-Assurance Services to Audit Clients. The given situation states that Fred Nerk provides both audit and non-audit services to his audit clients simultaneously. Due to the delivery of these non-audit services, it is possible that he accepts non-financial or financial rewards from the audit clients for the non-audit services that is not included in the audit agreement (Carey 2015). Thus, it can be understood that Fred Nerk has violated the ethical principle of Provision of Non-assurance Services to Audit Clients. While conducting the different audit procedures in the clients organizations, the auditors are required to deal with different types of financial information of their business. Thus, in the process of audit procedures, the auditors are required to consider the confidentiality aspect of clients financial information. In this process, it is the responsibility of the auditors to maintain the security of the vital financial information so that non-authorized people cannot access it. The provided situation states that due to the lack of adequate facility, the company keeps all the important audit information in another computer. There is a high possibility of ineffective security system in the new computer and it can lead to theft of information. At the same time, theft of information may affect the independence of the auditors. Thus, according to APES 110, Section 280 Objectivity, this incident violates the objectivity principle of auditing (Trung 2015). While conducting the audit procedures in the companies, the auditors have the obligation of complying with the audit ethical code of conducts. Thus, as per the principles, the auditors are needed to be honest and to maintain integrity. The provided case study shows the involvement of James Jameson in different activates like consumption of drug and alcohol, fighting, reckless driving and others that affect the integrity and professionalism of the audit profession. Apart from this, he was sentenced for jail for three months. It implies that the he failed to act properly and professionally in front of everyone. Hence, according to APES 110, Ethical Principles, these acts of James Jameson are against the ethics of audit profession (George, Jones and Harvey 2014). While conducting the audit operations of the business organizations, the auditors require all the necessary information of the audit clients. To obtain correct and relevant information has large role to play in the delivery of fare and correct audit judgment. From the provided situation, it can be seen that the auditors of the organization are unable to get any confirmation of eight major customers of the organization. However, with the assistance of other relevant information, it was possible for the auditors to judge the fairness of the account balances. Due to this, the auditors would provide Unqualified Audit Opinion with proper explanation (Tsipouridou and Spathis 2014). It is the prime responsibility of the management of the companies to provide the auditors with every authorization to access all the required and relevant information so that the audit operations can be conducted in the smooth manner. In the provided situation, it can be seen that the auditors of the company has got restriction from the side of the companys management on the required procedures for the verification of account balances of property, plant and equipment. It is vital to verify these accounts as they contributes 35% of the total assets and it is an obstacle to determine the actual financial position of the company. Thus, the auditor will provide Disclaimer Audit Opinion along with proper explanation (Xu et al. 2013). This case is almost similar to the above situation. It is one of the major responsibilities of the companies to provide the auditors with all the necessary information of their financial statements. In the determination of the correct financial position of the businesses, the importance of the determination of contingent liability cannot be ignored. From the provided case study, it can be seen that the management of the company has not included a majority portion of contingent liability in the financial statements and it can has a material impact on the financial statements of the company. Thus, the auditor will provide Disclaimer Audit Opinion in the absence of required information (Habib 2013). It is the obligation of the ASX listed Australian companies to follow the accounting principles and standards of AASB. According to the principles of AASB, in order to maintain all the required financial transactions, internal control of the companies is required to be effective. Loss of important financial information has major negative impact on both the financial position of the companies and the audit opinions. In the provided situation, lack of effective internal control leads to the lost of crucial business information related with large amount of cash sales and it has left the company with no option for verification. Due to this, the auditor will provide Adverse Audit Opinion (Stewart, Kent and Routledge 2015). The provided situation indicates towards the satisfaction of the auditors with the information of the financial statements and they become ensure that the financial statements are free from material misstatements, as they have not found any kind of material missstements in the financial statements. At the same time, the company has not provided the opening balance for the financial year. Hence, the auditor would provide Qualified Audit Opinion along with sharing the fact on the absence of opening balance (Ittonen 2012). It is the responsibility of the business organizations in the area of accounting is to comply with all the necessary accounting standards and principles. In this provided situation, it is required for the company to comply with the accounting standards of Australian Accounting Standard Board (AASB). The analysis of the provide situating states that the company has not complying with the principles of AASB for last four years. Due to this reason, the auditors of the company will issue Adverse Audit Opinion along with mentioning the fact that the company has not followed the required accounting standard (Tepalagul and Lin 2015). There are two processes of stock valuation; they are Last In First Out (LIFO) and First In First Out (FIFO). In this context, it needs to be mentioned that the companies are required to comply with the accounting standards and principles of AASB. As per the provided case, the company is using the method of LIFO that is disallowed by AASB. For this reason, the auditors will issues Adverse Audit Opinion due to the non-compliance of the company with the standards of AASB (Miglani, Ahmed and Henry 2015). It is the prime responsibility of the auditors to conduct proper investigation for analyzing different financial accounts of the companies so that proper audit opinion can be provided. In the provided situation, after conducting required investigation and analysis, the auditor has provided confirmation on the fact that all the financial statements are free from material misstatements and the accountants have prepared them in accordance with AASB principle and standards. However, the auditors have doubt regarding the going concern status of the company. For all these reasons, the auditor will issue Unqualified Audit Opinion by mentioning the going concern issue (Sultana et al. 2015). Conclusion In the above discussion, the results of different cases shows that the breach of auditing ethical principles can pose different auditing threats like non-assurance threat, threat of professional judgment and others. On the other hand, the auditors issue different kinds of audit opinions like unqualified audit opinion, adverse audit opinion, qualified audit opinion and others. References Carey, P.J., 2015. External accountants business advice and SME performance.Pacific Accounting Review,27(2), pp.166-188. Chapple, L., Crofts, P., Ferguson, C. and Hronsky, J., 2014. Professional independence and attachment bias: an exploratory study. Clayton, B.M. and Staden, C.J., 2015. The Impact of Social Influence Pressure on the Ethical Decision Making of Professional Accountants: Australian and New Zealand Evidence.Australian Accounting Review,25(4), pp.372-388. George, G., Jones, A. and Harvey, J., 2014. Analysis of the language used within codes of ethical conduct.Journal of Academic and Business Ethics,8, p.1. Habib, A., 2013. A meta-analysis of the determinants of modified audit opinion decisions.Managerial Auditing Journal,28(3), pp.184-216. Ittonen, K., 2012. Market reactions to qualified audit reports: research approaches.Accounting Research Journal,25(1), pp.8-24. Martinov-Bennie, N. and Mladenovic, R., 2015. Investigation of the impact of an ethical framework and an integrated ethics education on accounting students ethical sensitivity and judgment.Journal of Business Ethics,127(1), pp.189-203. Miglani, S., Ahmed, K. and Henry, D., 2015. Voluntary corporate governance structure and financial distress: evidence from Australia.Journal of Contemporary Accounting Economics,11(1), pp.18-30. Ottaway, J., 2014. IMPROVING AUDITOR INDEPENDENCE IN AUSTRALIA: IS MANDATORY AUDIT FIRM ROTATIONTHE BEST OPTION?. Stewart, J., Kent, P. and Routledge, J., 2015. The association between audit partner rotation and audit fees: Empirical evidence from the Australian market.Auditing: A Journal of Practice Theory,35(1), pp.181-197. Sultana, N., Singh, H., der Zahn, V. and Mitchell, J.L., 2015. Audit committee characteristics and audit report lag.International Journal of Auditing,19(2), pp.72-87. Tepalagul, N. and Lin, L., 2015. Auditor independence and audit quality: A literature review.Journal of Accounting, Auditing Finance,30(1), pp.101-121. Trung, N.K., 2015. Ethics Education In The University.International Journal of Scientific Technology Research,4(8), pp.5-10. Tsipouridou, M. and Spathis, C., 2014, March. Audit opinion and earnings management: Evidence from Greece. InAccounting Forum(Vol. 38, No. 1, pp. 38-54). Elsevier. William Jr, M., Glover, S. and Prawitt, D., 2016.Auditing and assurance services: A systematic approach. McGraw-Hill Education. Xu, Y., Carson, E., Fargher, N. and Jiang, L., 2013. Responses by Australian auditors to the global financial crisis.Accounting Finance,53(1), pp.301-338.