heroarms A Comparison of Code Heroes of A Farewell to Arms and For Who

The Code Heroes of A Farewell to Arms and For Whom the Bell Tolls      Ã‚  Ã‚  In Ernest Hemingway's fiction, there is something known as the "Hemingway Hero".   This term is usually applied to the male protagonist in his works.   The Hemingway hero illustrates a variety of traits, ranging from heavy drinking to his role as a leader among the characters with whom he interacts.   Traits of this hero also resemble the personal characteristics of Hemingway himself, and the hero usually finds himself in similar predicaments Hemingway faced in his life.   Two Hemingway heroes, Robert Jordan from For Whom the Bell Tolls and Frederic Henry from A Farewell to Arms, exhibit the traits established in Hemingway's heroic code.   Given the presence of war in each novel, the two heroes display leadership in some form many times.   Jordan and Henry also mature to realize that they hold the capacity to love as each develops an intimate relationship with a woman they meet.   Just as Ernest Hemingway aided the injured in the Great War, Frederic Henry d rives an ambulance for the Italian army in the same war.   And although Hemingway did not fight in the Spanish Civil War as Robert Jordan does, he wrote newspaper articles covering the war in order to publicize the Republican struggle.   The hero Hemingway creates in his fiction serves several purposes.   Through his heroes, Hemingway idealizes his beliefs about life and how men should act as well as events in his own life.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Since Hemingway's time, literary critics have defined his heroic code to include the following:   The Hemingway hero does not believe in the afterlife, is brave, strong and seeks pleasure,   thinks cowardliness is disgraceful, believes in grace, courage and discipline, thinks de... ...as collecting important information about the bridge for Robert.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Frederic Henry, on the other hand, has little respect for discipline, and intern, displays hardly any of his own.   Henry begins the war helping the Italian Army, serving as an ambulance driver.   He receives an injury to his leg, and after recovering, deserts the army when he becomes separated from the rest of the army during a retreat......    Works Cited Hemingway, Ernest. A Farewell to Arms. New York: Simon and Schuster, 1957.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   ---. For Whom the Bell Tolls. New York: Charles Scribner's Sons, 1968. Ernest Hemingway in His Time.   July, 1999. Universtiy of Delaware Library, Special Collections Department. 29 Dec. 20002 Flashback. July, 1999. The Atlantic Monthly. 29 Dec. 2000 Hemingway Campfire. February, 2000. Hemingway Nantucket Campfire. 5 Jan. 2002

Film Review: Sleepless In Seattle Essay

When Hollywood makes a movie about a spouse who has lost a significant other, the story usually evolves around the wife. How she deals with the loss, the grief, her support group and how she manages to get her life back on track for the sake of her children and herself. But Sleepless In Seattle is a totally different kind of widower movie. The movie released in 1993 was helmed by Nora Ephron from a story by Jeff Arch, the movie casts a pre Oscar winner Tom Hanks as the widower Sam Baldwin who is learning to cope with the loss of his wife, raising his son Jonah ( as portrayed by Ross Malinger) alone and helping the child to adjust to life without his mother, as well as trying to get his own personal life back on track. The movie is based upon the old plot of a grieving widow who needs to get on with life. Its plotline centers on the little known truth that men also grieve when their spouse is taken away from him by illness and death. Tom Hanks is highly effective as the spouse who is so deeply affected by his wife’s death that he practically places his life on hold except for the basic things that he needs to do such as raise his son and earn a living. Although his friends and family rallied to his side upon the death of his wife either by attending the funeral, being more active and present in his and his child’s life, even going as far as to refer him to support groups and psychiatrists in order to help him deal with his loss, Sam still feels alone and keeps his grief to himself. For him, the best solution seemed to be to move to another place and try to start life anew. He chooses to be alone with his memories of his wife and deal with his grief privately and alone, but his son has other ideas. Little Jonah has decided that his dad has grieved enough (it has been a year since his mother died) and his dad needs serious help. So one night, the boy sneaks a phone call to a radio psychologist and relates the personal turmoil of his father. The doctor then asks to speak to his father in order to help him and advise him about how to let go of the memory of his wife and move on with life. The doctor gives him the handle Sleepless in Seattle while advising him to move on with his life because his son now believes that he needs a wife to care for them. The movie dealt with the reality that the death of a spouse is not easy for the widowed husband or wife. The remaining spouse has to accept the reality that the life he once had with his wife, that which made him feel happy and complete has come to an abrupt end. In her personal blog, a woman who simply goes by the name Sara indicated that men deal with the loss of the wife in a different manner because widows â€Å"tend to lose their social networks since their wives the family ‘kinkeepers. ’ According to the article Good Grief: Bouncing Back From a Spouse’s Death in Late Life, Deborah Carr indicates that certain personal and social factors should be considered when helping the widower move on with his life. 1 Sara makes references to this article in her blog wherein she argues that (as cited in Carr, 2007 ) â€Å"the age of the husband and wife, how the spouse died, and what the couple’s life was like prior to the death are the most important factors that influence spousal bereavement. † In the movie, Sam embodies this personal turmoil by refusing to go on with his life and continuing to mourn her death one year later. Instead of accepting the death of his wife and moving on, he wallows on the what if’s of their married life. Socially husbands tend to grieve for a longer period of time because of the way his wife becomes the crutch of his life. He does not know how to move on without his wife because of his emotional need to hold on to the past memories of his wife. Sam Baldwin solidly illustrates how a man is lost without his wife. Without her, he lost his desire to dream and achieve more in life because his muse has passed on. He chooses to just live day to day with the hope that eventually, he will stop hurting emotionally. In reality, a man who loses his wife has a tendency to lose his place in the social circles because it was the duty of the wife to set the family social calendar. Sam Baldwin also showed us the difficulty of having to raise a child in a single parent environment where the grieving and closure process has not been completed. Widowed men also have to deal with the reality that he is now in charge of the household and has to portray the role of mother, wife, father, and financial provider all at the same time. Although considered to be a lightweight romantic comedy, Sleepless in Seattle gives us a realistic look into the life of a grieving husband. The situations portrayed in the movie do happen to male widows in real life. Due to the loss of the wife, the husband can experience a rollercoaster of emotions. . 2 According to the website planet-therapy. com, in its section regarding Grief: Living with the death of a partner, a grieving widow experiences a gamut of emotions ranging from â€Å"feelings of sadness, despair, emptiness, anger and guilt, restlessness and sleep problems, and a sense of inadequacy and concerns about health and well-being. † In the movie, as Sam Baldwin speaks to the psychologist over the radio, he shares the same list of his grieving experiences with the listeners. Today’s modern society tends to be more helpful of a spouse who has lost his or her partner through death rather than divorce. Mainly because it is harder for a spouse to get over the death of a spouse rather than what is usually a nasty divorce proceeding. The grieving widow needs more reassurance in life because, if a spouse is lost due to illness, such as the case with Sam Baldwin, his life will effectively be placed on hold until the death of the spouse which will then leave the husband or wife as a socially disconnected entity who will need to rebuild the personality he once had. Society accepts that it is easier for a divorcee to move on with life. Therefore there is no real need to be an emotional crutch to this person because he or she will want to celebrate the newly gained freedom. In the case of a widower, the death of the spouse usually becomes a traumatic experience wherein the living spouse become uncertain about how to socialize with people and get on with his life. Sometimes, the widow even goes so far as to consider himself or herself a jinx and vows never to remarry. Between the two, the widows need more reassurance and push towards reclaiming the life he once had or could have once the grief is conquered. This is why in the movie, Sam’s friends rally to his side and help him deal with his reentrance into the social circle. From dating advise, to sexual advice, this is the support group that helped Sam realize that he can let go of his wife’s memory without dishonoring the same. In reality, a widow tends to continue to speak with the deceased spouse long after death and fiercely holds on to the memory of the deceased even to the point of continuing with their old traditions even if he or she must do it alone. But in the case of Sam, he voluntarily reactivates his social life in an effort to get over his grief and possibly find a mother for his son who needs female guidance as well. In the movie, Sam chooses to eventually go on with his life after the radio consultation causes an influx of postal mail from various single women across the land pour into his home. This is where the story reaches its complicated plot line. Sam does not show any interest in the mail he receives because he is the kind of man who believes in the old fashioned dating game. He has a few bad dates before finally settling on one woman whom he considers a potential candidate for the role of wife and mother in his family. The problem is that Jonah believes more in fate and makes his choice on the basis of a letter from Annie Reed. A hopeless romantic whose favorite movie is A Love Affair. Incidentally, A Love Affair plays a pivotal part in the movie as it is used as the reference for the final, climactic scene at the Empire State Building. Although the movie is well crafted and has a good script, I am deeply disturbed with the way the characters of Jonah Baldwin and his friend Jessica were portrayed. With a maturity beyond their ages, and an unbelievably good grasp of adult issues, it is quite disconcerting to watch these two kids work their way around adults to the point of using emotional blackmail to get the parent to do as the child wants. I am willing to accept that Sam and Annie were meant to be together. But the way they got together is one that would drive a parent to the brink of worry and insanity while totally rejecting any positive outcomes such a scenario may present to all the parties concerned. Had this movie really been based on reality, I sincerely doubt that Sam would have dropped everything and hopped on a plane for New York to find the errant child. In reality, the parent would be on the telephone with the police trying to coordinate a cross country search since nobody is really sure as to where the child would end up in a city as huge as New York and how. The fact that the child was not punished but instead cuddled in the end by the worried father delivers a bad message as far as I am concerned. To me, it says â€Å"Hey, dad does not want to do what I want. I will run away from home. â€Å" We all know how that scenario would have really ended n reality and therefore should have not have been included in the movie. The movie can be considered a chick flick because it caters to the romantic notions held dearly by women while the men are considered clueless most of the time. When not being regarded as the unbelievably gullible opposite sex. The movie asks us to suspend disbelief for over an hour as we wait to discover if these two people will finally meet and how will that meeting end? The references to the primitive internet of the time was a wonderful throwback to an era when America was still discovering what things could be done online. Basically a well executed movie, Sleepless in Seattle is a movie made for those who believe that fate and karma will bring love your way even if you have lost hope. I do find it hard to believe though, that two people who do not meet until the very end of the movie and shared no more than a minute glance at each other in the middle of the movie will have an ever after ending. Footnotes 1 See Sara’s blog section number 13entitled Relating to Family Transitions (2007) for the full content of the article Good Grief: Bouncing Back From A Spouse’s Death in Late Life by Deborah Carr 2 See planet-therapy. com (2007) specially the sections relating to grief and loss, death of a partner, solutions for people who lose a partner, and possibilities for change after the death of a partner. Work Cited Foster Gary (Producer). Ephron, Nora (Director). (1993). Sleepless in Seattle [Motion Picture]. United States: TriStar Pictures. Planet Therapy. (n. d. ). Grief and Loss. Retrieved 21 August 2007 from http://planet-therapy. com/pub/gen_problems/grief/grief-2. html. Sara. (2007, April 26). Family Transitions [Blog 13]. Message posted to http://quicksa. blogspot. com/

Onion DNA Extraction Essay

DNA(deoxyribonucleic acid) is found in every living organism. It provides the information and instructions to build and regulate cells in organisms. The information it contains is used when organisms are being reproduced. It is made up of two polynucleotide chains known as DNA strands. Within the two chains there are four nucleotide units: adenine, thymine, cytosine, and guanine. Materials and Methods An onion was cut into pieces and placed in a blender with 50 mL of water and blended for one minute. Once blended, 20 mL of 25% saline solution and 10 mL of liquid detergent was added to the mixture and blended for 3 minutes. The mixture was then added to a flask and placed into a bath of hot water at 42? C for 10 minutes. The mixture was then removed from the hot water bath and filtered using a cheese cloth (dryer sheet) into a beaker. In a test tube (test tube â€Å"B†), 10 mL of 90-95% ethanol was placed into a beaker filled with ice. Then 10 mL of the filtered mixture was then placed into a test tube (test tube â€Å"C†). Test tube â€Å"C† was tilted at an angle and the ethanol from test tube â€Å"B† was slowly poured into test tube â€Å"C†. After 5 minutes, a white layer was formed between the onion-detergent mixture (test tube â€Å"B†) and the ethanol (test tube â€Å"C†). A plastic pipette was used to remove the white layer from the tube and placed into a micro centrifuge tube. The micro centrifuge tube was centrifuged at 10 K rpm for 1 minute. The supernatant in the tube was then removed and discarded only leaving the white pellet that was formed at the bottom. Results During this experiment, the DNA of the onion had formed at the bottom of the micro centrifuge tube.

Auditing - Assurance - and Compliance Services

The present study sheds light on the relevant accounting theory and the auditing and assurance services. This particular study is based on a case study that illustrates the operations of the BSF Ltd., an Australian bioresearch organization that is listed in the Australian stock exchange. This particular organization carries out research for the purpose of utilization of the bacteria for the manufacture of fish. However, the corporation BSF Ltd also undertakes diverse research operations that orients around bioresearch for discovery of the sustainable aqua cultural feeds. The study also reflects the challenges faced by the research organization that encompasses the failure of research on the plant-based feed that could solve the concerns of the fish based feed along with the cost borne by the organization due to the unsuccessful projects. The unsuccessful research also drew criticisms from the environmentalists and faced the allegation of diversion of the high worth food crops into lu xurious fish. This led to the new research on the bacteria based research for the generation of the feeds that ultimately met with success. The current study therefore deals with the steps that need to be taken into consideration before the auditing and application of the same into the operations of the BSF Ltd. Thereafter, the present report deals with the evaluation of the risk of the audit, process of application of different functions. Furthermore, the current study discusses the entire audit program for the company and discusses the accounting treatment of the research as well as development transactions. Besides this, the present study also discusses the accounting treatment of the government grant received by the corporation from the Commonwealth Scientific and Industrial Research Organisation (Federal Government of Australia). Consequently, the study deals with the evaluation of the research as being socially as well as environmentally friendly. Finally, the present assignment carries out analysis of the reasonableness of the assertion regarding the patent value as the exclusive control over the advanced technolo gy used by the research organization. The audit process necessarily needs to adhere to the auditing standards stipulated under the section 336 of the Corporations Act 2001. The process of conduction of the auditing needs to comply to the auditing standards namely, the â€Å"ASA 100 (Preamble to AUASB Standards)†, â€Å"ASA 101 (Preamble To Australian Auditing Standards)†, â€Å"ASA 102 (Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements)† among many others (Christensen et al., 2012). The process of the evaluation of the audit comprises of the inspection of the prospective clients of the accounting firm, allied activities of the business together with the owners. The sequential process of the audit also comprises of evaluation of diverse objectionable risk associated to the client that includes enquiry of the overall reliability of the corporation (Duncan & Whittington, 2014). However, as a result the procedure of the audit follow the due diligence p rocedure and verify the overall ethical threats associated to the confidentiality or else the contradictory advantages. In addition to this, the BSF Ltd also needs to have the adequate competence for executing the business activity, as this organization is mainly a bioresearch organization. However, diverse circumstances for the purpose of the performance of the audit embrace the process of determination of different suitable framework for the financial as well as account of the corporation (Homb et al., 2014). Furthermore, the process of audit also includes the examination of the legitimacy of the presented information concerning the client along with the conformation with the diverse accounting standards. Besides this, the auditor also needs to examine the overall ethical requirements and maintain the overall quality of the activity (Ahmed Haji & Anifowose, 2016). Over and above this, the management of the corporation also needs to be in agreement with the one another as regards t he preparation of the financial statement. Therefore, the evaluators need to ensure that the financial statements of the company are also free from the material error that might be owing to fraudulent activities if not unintentional mistakes. As rightly indicated by Shah & Nair (2013), the assessor can disallow the overall engagement with the client firm if the management implements constraints on diverse activities of the audit. In addition to this, the assessors can in turn refuse certain suggestions of audit when the financial records are not prepared according to the acceptable regulations. Nevertheless, the assessors assume confirmation from the preceding auditor as regards the execution of the legal and at the same time the process of implementation (Simpson et al., 2016). In addition to this, the assessors also need to make it certain that the choice of the proposed assessor according to different statutory obligations. Ultimately, the auditor has the need to submit the requi site letter of engagement with the client.   The process of evaluation of the audit risk needs to adhere to the Australian Auditing Standards that institutes different requirements and at the same time offer the process of implementation of the standards. The assessor can abide by the rules such as the AUASB ED 7/08 ( the â€Å"Proposed Auditing Standard ASA 315†) that helps in the process of identification as well as assessment of the risk of materiality. In addition to this, many other standards are laid down as a guideline for carrying out the entire audit. The primary intention of the assessor is to identify and at the same time reduce the overall risk to a significantly low level (Hegazy & Farghaly, 2016). The analysis of the present case study reveals the fact that the inherent risk of BSF Ltd is 90% and on the other hand the control risk stands at 5%. In addition to this, the risk of detection is recorded to be 80%. The audit risk in the present case can be evaluated by utilization of the Audit Risk   Model in which the assessor can take into consideration both the control as well as inherent risk (Chambers & Odar, 2015). Therefore, the audit risk can therefore be calculated by implementation of the formula that states that the risk of the audit is necessarily the multiplication of all the registered inherent risk, detection risk as well as the control risk. Therefore, the formula for the calculation of the audit risk can be put across as â€Å"(Audit Risk = Inherent Risk*Detection Risk*Control Risk)†. As mentioned in the case study, the audit risk is therefore equivalent to 0.36 â€Å"(0.36=0.8*0.9*0.05)†. Thus, the audit risk is registered to be 36%. However, the audit risk in this case is under 10% that is regarded as the standard for the audit risk, therefore, there is a need to have audit risk within the limit of 10%. This reflects the fact that the assessors can execute the role of audit for the client company BSF Limited. As rightly indicated by Pitt. (2014), the auditors have the need to devise and at the same time create audit program in a bid to make it certain that the business functions as well as control of the organization can be evaluated for the purpose of rectification. In addition to this, the assessors can also get hold of adequate information as well as requisite substantiation by conduction of diverse audit programs that includes list of different functions that are essentially involved in the process of assessment and audit process. Again, the suitable individual audit procedure are primarily designed with the intention of the development of accounting methods and at the same time accounting strategies (Graham, 2015). Nevertheless, the audit process also takes in different substantiated tests as well as other methods of control. For the purpose of the substantiation of the audit opinion, the assessors need to comply with diverse performance requirements according to the specific require ments of the audit regulations (Australian Auditing Standards) for the particular audit program and thereby build up the important working papers of the assessors (Lowell, 2016). Again, the assessor also needs to record different features that in turn can aid the entire procedure of the validation of the audit (Auasb.gov.au., 2016). The important factors of the audit program also need to integrate the process of the preparation of the working papers that can essentially facilitate the overall process of retention of the union with the presentation of the audit. In addition to this, the auditors also need to arrange the working papers and keep account of the business functionalities in both the current as well as the permanent audit directory. As rightly indicated by Chambers & Odar (2015), the permanent audit paper therefore includes diverse substances that can persistently exert impact on the entire performance that comprises of the â€Å"Document of the Copy of Memorandum of Asso ciation† of the company BSF Ltd. In addition to this, the permanent audit paper also comprises of extracts of different important legal documents significant minutes in addition to the documents of agreements of the organization BSF Ltd. In addition to this, the documents of the audit also need to include important information concerning the internal control and at the same time the process of the accounting that the management of the organization BSF follows (Christensen et al., 2014). In addition to this, the audit documents also comprises of the structure of the company, information offered by the legal advisors as well as the bankers of the particular business entity along with the letter of the engagement. The document also replicates the evaluation of diverse accounts of balance of the corporation BSF Ltd, illustration of the process of evaluation of the financial statements at the time of audit by other auditors along with the perspectives of the assessor. The auditor presents the points of view regarding the overall internal control procedure, procedure for accounting, adherence to different ethical requirements along with the quality of the financial declarations (Chychyla et al., 2015). In addition to this, the important performance indicators together with the important ratio can assist in the process of detection of the specific trends of the business as well as the evaluation of the process of assessment. Moreover, the working paper of the audit also comprises of the constitutional documents of the BSF Ltd that replicates the entire business structure. The Journal entries for the research and development expenditures are as follows The journal entries for the Year 2013 Cr. Unearned grant revenue $400,000,000† The journal entries for the Year 2014 Dr. Unearned grant revenue 100,000,000 Cr. Research grant revenue 100,000,000† The journal entries for the Year 2015 Dr. Unearned grant revenue 100,000,000 Cr. Research grant revenue 100,000,000† The journal entries for the Year 2016 Dr. Unearned grant revenue 60,000,000 Cr. Research grant revenue 60,000,000† In keeping with the accounting directions established under the standard â€Å"AASB 120† that yet again congregates with the conditions stipulated under the â€Å"IAS 20†, the dealings of accounting for ascertainment of the government grants can be carried out properly (Aasb.gov.au. 2016). Again, as mentioned in the accounting stipulations, the set of laws established under relevant principles of accounting, the government grants can be registered as profit or else loss and in a systematic way during the course in which the business entity identifies the expenses as the connected costs (Cohen et al., 2013). In addition to this, the process of recognition in addition to documentation of varied government grants similar to profit if not loss is not according to the specific assumption of accrual accounting as revealed under the standard â€Å"AASB 101 Presentation of Financial Statements† (Aasb.gov.au. 2016). Nevertheless, the method by which the government grant c an be recorded does not convince the complete technique of book-keeping that can essentially be executed on the subject of the grant. Nonetheless, the government grant can be regarded as a receivable and can be treated as a reimbursement for offering the instant financial preservation to the entire business unit with no probable allied costs that can be documented in profit if not loss throughout the particular time (Cohen et al., 2013).   As rightly put forward by Shah & Nair (2013), the research process carried out by the BSF Ltd also have the need to be socially responsible and at the same time environmental friendly. As mentioned in the case, the research work conducted by the company BSF Limited on the plant based feed faced criticisms from the environmentalists that alleged that the process of diversion of the human quality food crops into the lavish fish is almost identical to the process of diversion of the low valued fish into the course of production. Therefore, this business practice can also affect the poor people and in turn escalate the risk associated to malnutrition. Therefore, there is a pressing need for the development of a socially responsible and at the same time environment friendly research activity. This practice also reflects the fact that the business units have the need to adhere to different set of rules as well as regulations that are essentially stipulated under both the social as well as environmental evaluations in the process of carrying out daily business operations (Christensen et al., 2012). Again, there is also an obligation on the part of the corporation regarding the implementation of the regular tracking of diverse environmental issues in the entire business unit. In addition to this, the brand also has the need to abide by various severe regulation regarding the operational policies that can assist the process of deliverance of the operation (Ahmed Haji & Anifowose, 2016). Again, the human resource segment of the company also need to hold fair as well as transparent view that in turn can avoid the partialities to a particular party in a bid to maintain social accountability (Chambers & Odar, 2015). Again, the research process also need to abide by the rules of the administration of the company BSF Limited. As rightly indicated by Chambers & Odar (2015), the process of functioning of control over basically an intangible asset can direct and help in the commencement of forthcoming economic growth (Lowell, 2016). Nonetheless, the capability of a particular corporation to deal with the impending economic refund from a specific intangible asset can occur out of various legal associations that efficiently can be considered as obligatory under necessities of pertinent law. On the other hand, the special control of the company over certain intangible assets that in turn can support the entire course of improvement in common technical aspects. This can facilitate the process of acquirement advantages in the forthcoming phase (Cohen et al., 2013). According to Cohen et al. (2013), the â€Å"AASB138 paragraph 13 -16†, the association   BSF Ltd also have the need to be accustomed to the level of expertise as well as potential of the members of the staff that sequentially can generate the step up of economic rewards in the forthcoming time (Aasb.gov.au. 2016).  Ã‚   Yet, owing to lack of various lawful manipulations, the corporation BSF Limited can defend the future rewards through substitute actions or trials. Christensen, B.E., Glover, S.M. and Wood, D.A., 2012. Extreme estimation uncertainty in fair value estimates: Implications for audit assurance.Auditing: A Journal of Practice & Theory,  31(1), pp.127-146. Homb, N. M., Sheybani, S., Derby, D., & Wood, K. (2014). Audit and feedback intervention: An examination of differences in chiropractic record-keeping compliance.  The Journal of chiropractic education,  28(2), 123. Ahmed Haji, A., & Anifowose, M. (2016). Audit Committee and Integrated Reporting Practice: Does Internal Assurance Matter?.  Managerial Auditing Journal,  31(8/9). Shah, M., & Nair, C. S. (Eds.). (2013).  External Quality Audit: Has it Improved Quality Assurance in Universities?. Elsevier. Simpson, S. N. Y., Aboagye-Otchere, F., & Lovi, R. (2016). Internal auditing and assurance of corporate social responsibility reports and disclosures: perspectives of some internal auditors in Ghana.  Social Responsibility Journal,  12(4). Chambers, A. D., & Odar, M. (2015). A new vision for internal audit.Managerial Auditing Journal,  30(1), 34-55. Pitt, S. A. (2014).  Internal Audit Quality: Developing a Quality Assurance and Improvement Program. John Wiley & Sons. Graham, L. (2015).  Internal Control Audit and Compliance: Documentation and Testing Under the New COSO Framework. John Wiley & Sons. Lowell, R. (2016). COMPLIANCE AND RISK MANAGEMENT.  Managing the Long-Term Care Facility: Practical Approaches to Providing Quality Care, 199. Chambers, A. D., & Odar, M. (2015). A new vision for internal audit.Managerial Auditing Journal,  30(1), 34-55. Christensen, T.E., Baker, R.E. & Cottrell, D.M., (2014). Advanced Financial Accounting. The McGraw-Hill Companies, Inc. Chychyla, R., Leone, A.J. & Minutti-Meza, M., (2015). Financial Reporting Complexity and Accounting Expertise. Cohen, J.R., Krishnamoorthy, G., Peytcheva, M. & Wright, A.M., (2013). How does the strength of the financial regulatory regime influence auditors' judgments to constrain aggressive reporting in a principles-based versus rules-based accounting environment?. Accounting Horizons, 27(3), pp.579-601. Australian Accounting Standards Board (AASB) - Home. (2016).  Aasb.gov.au. Retrieved 14 September 2016, from https://www.aasb.gov.au Auasb.gov.au. (2016).  Auditing and Assurance Standards Board (AUASB) - Home. [online] Available at: https://www.auasb.gov.au [Accessed 22 Sep. 2016]. Duncan, B., & Whittington, M. (2014, September). Compliance with standards, assurance and audit: does this equal security?. In  Proceedings of the 7th International Conference on Security of Information and Networks  (p. 77). ACM.   Hegazy, M. A., & Farghaly, M. (2016, August). Internal audit practices and standards: external and internal auditors' perceptions on Compliance in an Emerging Economy. In  American Accounting Association Annual Meeting.

FORD Essay Example | Topics and Well Written Essays - 1250 words

FORD - Essay Example Ford Motor Company has a large market share. Automotive segments of Ford Motor Company include; Ford North and South America, Ford Asia and Africa region and Ford Europe. The market share of Ford Motor Company for the last 9 months has risen significantly to 15.8 percent. This is higher as compared to the market share of the year 2012 which was 15.2 percent in US. However, the market share of Ford Motor Company is estimated to increase by 7.4 percent. This means that the company will be able to make auto sales of 15.9 million up from 2012 sales of 14.8 million (Young, 2013). There is a very high competition in the international market yet Ford remains consistently competitive. In Europe, the analysis of Ford products shows that it is the second best seller in the past five years. This is attributed to the best performance the company has made recently in Russia and UK (Vlasic 2011). Ford Motor Company is a global leader in manufacturing and sales of automotive products. The company distributes its manufactured vehicles in approximately 200 markets across the world. Ford also has other responsibilities such as servicing and offering of credit to interested parties. The company employs quite a number of people in all industries (Forever Ford 2014). Ford motor company has its operations in many parts of the world; for example, it has subsidiaries in countries like UK, Australia, China, and Japan. Political stability in those countries is favourable. This means that business can be conducted without any interference from governments. This has given the opportunity to Ford Motor Company to excel in market share, in various countries. Economic challenges in the world have seriously affected companies including Ford Motor Company. Many companies were forced to withdraw from the business but others adjusted their production and reduced the work force. The

Corporate Social Responsibility and the Law Case Study

Corporate Social Responsibility and the Law - Case Study Example According to the research findings, it can, therefore, be said that there were very good strategies that were applied by Enron Corporation in accounting and this made it be ranked among the top ten largest companies in the United States. From the previous trend that was recorded by the company, it was anticipated that it was to dominate in business transactions it carried out. It had very a milestone in such transactions whereby it had conducted trade in weather preparedness and security, power, and communications. In contrary to many expectations and hopes of the people of the United States and the world at large, it turned to be a legend in failure that is outspoken up-to-date. Policies are a set of principles of action adopted or proposed by an organization. They are tools of management whose absence leads to consequences as severe as the collapse of the organization. Business organizations run on a primary objective of maximizing profitability. However, in doing this it is unders tandable that the organizations exist within the society and must, therefore, operate in accordance with the norms of morality and ethical provisions as set by the society. The organizations interact with the society in their everyday production endeavors, some of the key modes of the organization- society interaction include, the recruitment of personnel. The collapse of the company apart from recording the highest form of bankruptcy has triggered a myriad of unanswered questions and behind the bar scenes that ought to unraveled to help in the implementation of preventive mechanisms incorporations of the same type, to deter the occurrence of such incidences. This historical happening contradicts the code of ethics of the corporation. Most of its ethics were easy to be followed and almost all the employees confirmed to them. In case of misunderstanding and disagreement, the legal committee or the supervisors were to be contacted for clarification. Enron had policies which were imple mented under the supervision of the management board. The policies included the principles that protected human rights. The policies clarified further on the secrets of the company concerning trade businesses and information that was supposed to be censured hence be kept as confidential information. There was also provision of additional information on the penalties of workers who misbehaved. The core values of the company were excellence, communication, integrity and respect. In excellence, their aim was to produce the best and to progressively move from where they have been before. There major purpose in communication was to ensure that there existed smooth flow of information among people. They were supposed worked with people in an open, sincere and faithful way in fulfillment of their integrity. Moreover, the company was supposed to treat everybody within a human way. According to the company’s manual, ruthless treatment, arrogance, abuse and disrespectful handling of pe ople was prohibited. The manual of their codes of conduct that was delivered to all workers stated that; the company was working hard to ensure that all the business transactions are conducted in accordance with both local and international regulations. The section clearly emphasized that the company was to observe the act of free corrupt practices of the United States, but this was not the case. Unfortunately enough, from the findings these codes of conduct and policies were only put only on papers, manuals and booklets to show to the public and the regulating authorities that they are existing in the company.

The Declaration of Bankruptcy as a Legal Way Research Proposal

The Declaration of Bankruptcy as a Legal Way - Research Proposal Example Most bankruptcies would not only involve one creditor but many. Debts are usually classified as secured and unsecured (Bankruptcy Alberta, n.d.). Secured debts originate from valuable assets that come with a security agreement allowing a creditor to take back the assets if a debtor fails to pay or abide by the terms of the agreement with the creditor. Car leases, home mortgages, rent-to-own, and other installment purchase contracts are examples of secured debts. The assets such as the car or house in these contracts are given up as collateral if the debtor is unable to pay. The second type of debts is unsecured debt. This type of debt includes credit cards, overdrafts and the general day-to-day bills that people pay on a regular basis. These debts are often referred to as trade debts. For secured debts, when a debtor is declared bankrupt, the creditor cannot make him pay and his chance to take back the assets from the debtor is very limited. For unsecured debts, the creditors cannot force a debtor who is declared bankrupt to pay regular bills. Unsecured contracts are terminated by a bankruptcy. If a debtor receives a discharge from bankruptcy, the creditor’s right to collect no longer exists. Several laws including the Bankruptcy Code enacted in 1978 govern all bankruptcy cases. The primary goal of these laws is to give debtors a financial fresh start from burdensome debt. It allows the debtor to start anew, uninhibited by the pressures and discouragements of preexisting debts. The goal to cancel debts is accomplished by a bankruptcy discharge. It is a publication that basically releases the debtor from being liable for specific debts and forbids the creditor to take any action against the debtor to collect those debts. The bankruptcy discharge is in a question-and-answer format. It seeks to provide information regarding the timing of the discharge—which of the debts are discharged and which are not, any objections to the discharge and how the dis charge can be revoked. It also includes the actions a debtor can take in the case that the creditor still collects a discharged debt after the bankruptcy is concluded. There are other parties involved in the bankruptcy. Filing bankruptcy cannot be easily done by any person who wishes to be relieved of debts. He must first be qualified to be declared bankrupt. The party responsible for this is the bankruptcy judge, who functions as a judicial officer. He decides whether or not a debtor is eligible for bankruptcy and whether or not he should be should be discharged of his debts. More often than not, the bankruptcy process is conducted away from the courthouse because it is administrative. In some cases, another party, the trustee is appointed to oversee the case. The trustee is appointed through the United States Trustee Program of the Department of Justice. He administers the bankruptcy and represents the interests of the bankruptcy estate (Shoemaker & Dart, P.S., 2010). By far, ther e had been many types of bankruptcies but generally, there are three main types. The types of bankruptcies are named after the chapters in which they appear in the Bankruptcy Code. In most resources, these three types of bankruptcies are considered the main types: Chapter 7, Chapter 11, and Chapter 13. Chapter 7 type of bankruptcy is entitled Liquidation. It is sometimes. This involves the sale for cash of nonexempt property (includes such assets as bank accounts, stocks, and bonds) and the