Analysis Of I Hear America Sing By Walt Whitman Essay

Black Poetry and cultural politics, Identity and resistance with reference to slam poetry culture America has been home to two major races being whites from Europe and the Black from Africa after the European conquest of America. The American society has been also divided into the racial lines of Blacks and Whites. As the blacks were only the slaves brought to America by Europeans from their African colonies in order to meet the labour needs. The blacks were deprived of any human right and were treated as â€Å"less human† in the social hierarchy than the whites and heavier than ever â€Å"white man’s burden† compelled the whites to oppress the blacks in every possibility of their capacity. The very oppression and struggles of Black community are visible in Black canonical poetry. The majority of Afro-American poetry illustrates the oppression and violence against Blacks. The borders between these communities can be illustrated by various examples and to begin with I would like to portray the contrast between the poem ‘I Hear America Sing’ by Walt Whitman and the poem ‘I Too Sing America’ by Langston Hughes. ‘ I Hear America Sing ’ is a poem that illustrate the grandeur of American nation at large and ‘I Too Sing America’ is a poem which elucidates the viewpoint of a Black person. To begin with we can observe that the most highlighting difference between these two poems is Whitman’s extravagant sense of inclusiveness and Hughes’ sense of exclusion andShow MoreRelatedEssay on Whitmans Music as a Means of Expression2414 Words   |  10 PagesExpression In his verses, Walt Whitman eradicates divisions of individual entities while simultaneously celebrating their unique characteristics. All components of the universe are united in a metaphysical intercourse, and yet, are assigned very distinct qualities so as to keep their identities intact. Often times, Whitman demonstrates these conceptions through elements of song. â€Å"Walt Whitman caroled throughout his verse. For the Bard of Democracy, as America came to call our great poet, musicRead MoreI, Too explication891 Words   |  4 Pagesexplication of â€Å"I, Too† by Langston Hughes An analysis of Langston Hughes’ poem â€Å"I, Too† in the book The Norton Introduction to Literature (1021), shows that the author used distinct word choice and imagery to write a timeless poem about ignorance and bigotry that can be applied to any group of oppressed people, while at the same time he conveyed a strong sense of hope that at some future time, all will be welcome at the table. The opening line of â€Å"I, Too,† â€Å"I, too sing America† (1) speaks to allRead MoreComparison of Whitman and Dickenson Poems856 Words   |  4 PagesAmerica experienced profound changes during the mid 1800 s. New technologies and ideas helped the nation grow, while the Civil War ripped the nation apart. During this tumultuous period, two great American writers captured their ideas in poetry. Their poems give us insight into the time period, as well as universal insight about life. Although polar opposites in personality, Emily Dickinson and Walt Whitman created similar poetry. Dickinson s Hope is a Thing with Feathers and Whitman s O CaptainRead More Whitmans O Captain! My Captain! And Dickinsons Hope is a Thing with Feathers860 Words   |  4 PagesDickinsons Hope is a Thing with Feathers America experienced profound changes during the mid 1800’s. New technologies and ideas helped the nation grow, while the Civil War ripped the nation apart. During this tumultuous period, two great American writers captured their ideas in poetry. Their poems give us insight into the time period, as well as universal insight about life. Although polar opposites in personality, Emily Dickinson and Walt Whitman created similar poetry. Dickinson’s â€Å"Hope isRead MoreAnalysis and Interpretation of I, Too Sing America by Langston Hughes1148 Words   |  5 PagesPoem I, Too Sing America is considered to be very characteristic for radical poetry of Langston Hughes. The majority of literary critiques and historians refer to Hughes as one of the first American poets, who set the standards and examples how to challenge the post-World War I ethnic nationalism. His poetry contributed and shaped to some extent the politics of the Harlem Renaissance. In analysis of Black poetry Charles S. Johnson wrote that the new racial poetry of the Negro is the expressionRead MoreManagement Course: Mba−10 General Management215330 Words   |  862 Pages Third Edition Reed−Lajoux and others . . . This book was printed on recycled paper. Management http://www.mhhe.com/primis/online/ Copyright  ©2005 by The McGraw−Hill Companies, Inc. All rights reserved. Printed in the United States of America. Except as permitted under the United States Copyright Act of 1976, no part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without prior written permission of the publisher

The Racial Prejudice By Morrison s Black Matters

The Racial Other in â€Å"Recitatif† Morrison’s â€Å"Black Matters† presents an argument that deconstructs the notions of American literary canon in respect to race. In this deconstruction, Morrison remarks: â€Å"Statements to the contrary insisting upon the meaningless of race to American Identity are themselves full of meaning† (Black Matters 216). She elaborates this claim to say that this sends a more direct message as to how it racializes the other which leaves the reader in a position to decipher this the race of a character. In â€Å"Recitatif†, Morrison allows her characters to reflect racial ambiguity as to create a distance from the reader and the work itself. By creating a narrative that changes the reader’s perspective on what each character’s race is, Morrison shows readers that racializing a character is defined by arbitrary indicators through the processes of othering. Maggie’s racial ambiguity from the start of â€Å"Recitatif†, forces a racialized response from the reader to understand the end of the narrative as well as ethically examining Twyla and Roberta. One of the first descriptions of Maggie is that she is â€Å"She was old and sandy-colored† is the constant state of her racialization as neither Twyla and Roberta can determine her race (Recitatif 2). Likewise, throughout â€Å"Recitatif†, Twyla and Roberta both debate on Maggie’s race with Twyla saying, â€Å"Maggie wasn t black† and Roberta asserting, â€Å"You kicked a black lady who couldn t even scream (16). But these arguments betweenShow MoreRelatedToni Morrison Framework Of Black Literature823 Words   |  4 PagesDwashonique Sanford English 207 Professor Cliffari May 24th 2017 Toni Morrison: Rectaif The framework of the American Literary Canon has, for Black Literature, naturally denoted the assimilation to the conventional guidelines of an overbearing tradition and its previously established works. â€Å"in postmodern period, traditional literature has been found to have been written by â€Å"dead white males† to serve the ideological aims of a conservative and repressive Anglo hegemony. In an array ofRead MoreRacism : Black Or White?949 Words   |  4 PagesBlack or White? Caucasian, African American, Indian, Asian, Native Hawaiian: together all of these races make up the different racial groups in America. Racism is the belief that race is the reason for human traits and that racial differences cause a race to be inferior or superior to other races. Racism affects how Americans live and work together in America. Recitatif by Toni Morrison published in 1983, fifteen years after the Civil Rights Movement, is an example of fictional writing that addressesRead More The Theme of Inner Conflict in Toni Morrisons Tar Baby Essay2070 Words   |  9 Pages       Toni Morrisons Tar Baby, is a novel about contentions and conflicts based on learned biases and prejudices. These biases exist on a race level, gender level, and a class level. The central conflict, however, is the conflict within the main character, Jadine. This conflict, as Andrew W. A. LaVallee has suggested, is the conflict of the race traitor.2 It is the conflict of a woman who has discarded her heritage and culture and adopted another trying to reconcile herself to the night womenRead MoreThe Murder Of Nicole Brown Simpson1703 Words   |  7 Pagesdeath in Los Angeles, outside her condominium. 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Drama Coursework Assignment Essay Example For Students

Drama Coursework Assignment Essay Throughout the play, suspense and tension has always been a part of whatever was happening on the stage. However this was especially true as the play neared the end of Act 2.  Suspense from this act comes mainly from the three clues dropped which identify Eric Birling as the father of Eva Smiths baby. This allows the audience to realise this before anybody else on stage does. Tension also plays a big part in the play. This arises from conflict between characters on stage. The Inspector and Mrs Birling most of all creates incredible tension between them with the Inspector pushing his questions forward without listening to Mrs Birlings protests. We will write a custom essay on Drama Coursework Assignment specifically for you for only $16.38 $13.9/page Order now The play starts off with the Birlings at dinner, happy and jubilant as they were about to be united to the prestigious Croft family through the marriage of Sheila Birling and Gerald Croft. When dinner has finished, the three men from the group Mr Birling, Gerald and Eric sit down as Mr Birling passes on his experiences. Many of these were deliberately ironic such as Mr Birling saying a World War would not start. They are interrupted by a ring at the front door as the Inspector first makes his arrival. He tells them that hes investigating the death of a young girl named Eva Smith and proceeds to question them. He interrogates them one by one as each member of the group reveals a shameful secret to link them to her death. As we proceed to the end of Act 2, only two people remain to be questioned Mrs Birling and Eric. Mrs Birling is under the spotlight as the Inspector intends to crack her determine self. At the end of Act 2, three clues are dropped that enables the audience to realise that Eric is the father of Evas baby before anyone on stage does. A fourth clue was also dropped when the Inspector first arrived at the household.  The first clue is dropped, as mentioned above, when the Inspector first arrives at the Birlings home. Before the Inspector started his questioning, Eric asked if he could go to bed as he was feeling unwell. However the Inspector told him to stay up as he shall need to be questioned to. This did not seem special at first, but as the questioning proceeded we see that the order of questioning is in chronological order to Evas death. We therefore conclude that the last person to be questioned must be the one that pushed Eva over the edge and ultimately to her death. However, as soon as the Inspector begins his interrogation, we can see that Priestley has done an extremely clever swap. Rather than continue the pattern of questioning the characters in chronological order, he decides to switch Mrs Birlings questioning, which was the latest in the line of the familys encounters with Eva, with Erics. This enables those vital clues to be dropped, keeping the audience in suspense until the moment they have suspected and waited for all along (Eric admitting hes the father of the baby) finally happens. Back to the clues, however, the second clue was dropped early in the interrogation of Mrs Birling. This was when Mrs Birling quoted Eva saying she said her name was Mrs Birling. Unknown the characters at the time, although it could be true that Eva was using the title of Mrs Birling (her story was her husband abandoned her and her baby) in order to gain sympathy and thus gain support from the committee, she wasnt as distant from getting married as she was made out to be. She called Mrs Birling because obviously Eric was her partner. Saying that though, Eric only really used Eva for sex when he wanted, without really being concerned about her. .uba0384a36d76251e82e9d331d9c0b194 , .uba0384a36d76251e82e9d331d9c0b194 .postImageUrl , .uba0384a36d76251e82e9d331d9c0b194 .centered-text-area { min-height: 80px; position: relative; } .uba0384a36d76251e82e9d331d9c0b194 , .uba0384a36d76251e82e9d331d9c0b194:hover , .uba0384a36d76251e82e9d331d9c0b194:visited , .uba0384a36d76251e82e9d331d9c0b194:active { border:0!important; } .uba0384a36d76251e82e9d331d9c0b194 .clearfix:after { content: ""; display: table; clear: both; } .uba0384a36d76251e82e9d331d9c0b194 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uba0384a36d76251e82e9d331d9c0b194:active , .uba0384a36d76251e82e9d331d9c0b194:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uba0384a36d76251e82e9d331d9c0b194 .centered-text-area { width: 100%; position: relative ; } .uba0384a36d76251e82e9d331d9c0b194 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uba0384a36d76251e82e9d331d9c0b194 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uba0384a36d76251e82e9d331d9c0b194 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uba0384a36d76251e82e9d331d9c0b194:hover .ctaButton { background-color: #34495E!important; } .uba0384a36d76251e82e9d331d9c0b194 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uba0384a36d76251e82e9d331d9c0b194 .uba0384a36d76251e82e9d331d9c0b194-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uba0384a36d76251e82e9d331d9c0b194:after { content: ""; display: block; clear: both; } READ: Shakespeare Assignment EssayThis seems to be a concern throughout the play how the higher classes could use the lower classes for what they want, where they want and when they want. They can then dispose of them as if they were not human and were just objects that were useful at the time. The play also seems to promote communism. This is seen throughout the play and even at the start, when the arrival of the Inspector interrupted Mr Birlings speech about the importance of capitalism. The third clue was dropped after the Inspector revealed to the stunned characters that Eva was bearing a child when she died. Mr Birling, quickly reacting after hearing this information asked if the child was conceived during Geralds short affair with Eva. To which the Inspector replied No, this has nothing to do with him. When combined with the previous two clues, the audience is now virtually assured that the father of the child is Eric. The fourth clue was dropped after intense pressure from the Inspector was applied in order for Mrs Birling to finally come out with an answer to his question. She said the father was only a youngster silly and wild and drinking too much. We had already learned earlier in the play that Eric was a heavy drinker and was very familiar with alcohol despite his young age. Priestley deliberately makes the characters ignore this clue as the suspense needs to be kept until the end of the Act. Furthermore, Mrs Birling always seemed to have never believed Sheila when her daughter told her that Eric was a heavy drinker. She seemed determine to see her son as an innocent, young man who has yet to be exposed to the evils of the world. The audience is now almost certain that Eric is the father of the baby, only waiting for the moment in which its revealed to the rest of the characters. This creates incredible suspense for the audience, cleverly implemented by Priestley.  These clues also create a bad image for Eric. He seems to be a young, spoilt teenager who uses his position of power to use others for his own enjoyment. This enables the audience to feel sorry for Eva and wait in anticipation as this bad person gets his deserved punishment. It also creates a sense of sympathy later for Eric when he admits he is truly sorry for what he did to Eva. Throughout the play, tension arises between the family and the Inspector, as well as between themselves. This is especially true for Mrs Birling and the Inspector as we neared the end of Act 2.  The first thing we notice about the interrogation is the intense pressure the Inspector applies on Mrs Birling. An example of this can be seen after Mrs Birling tries to divert the question away with an irrelevant answer, to which the Inspector replied Im not asking you if you believed it. I want to know what she said.

Analysis Of Financial Information And Risk Factors Of Double Ink Print

Question: Discuss about theAnalysis Of Financial Information And Risk Factors Of Double Ink Printers Limited (Dipl). Answer: Introduction Financial statement plays a very vital role for assessing the financial position and financial performance of the company. Financial position is displayed by the statement of affairs or the balance sheet and the financial performance is given by the statement of profit and loss for the period ending. These financial statements should be prepared and presented in such a manner that the financial position and the financial performance of the company shall be displayed to the users of the financial statements in the true and fair manner. If in any case the financial statements are not prepared in that manner then the chances of having the bad reputation of the company in the market increases and gradually the chances of having the fraud occurrence within the company will increase. Thus, the financial statements are the backbone of the company and it shall be prepared with utmost due care. Through this report, the financial statements and its requirements have been better viewed from the angle of the auditors of the company. Auditors are the persons who certify that the companys financial statements reflect the true and fair view of the financial position and performance of the company. Thus, while conducting the audit, the auditors are required to plan the audit in such a way that no area shall be left and escape without the proper scrutiny by the auditors. The aforesaid duty of the auditor is the major underline objective of the report. For the purpose of the analysis, the company Double Ink Printers Limited has been made available with proper background information and the last three years financial information. In the beginning the executive summary has been detailed giving the aims of the report. Thereafter, introduction has been given about the report. Then the main body of the report has been started with the layout of the plan that the auditors have prepared using the analytical procedures and how the same have affected the planning decision. Secondly, as part of the audit, the risk assessment has been done and two inherent risk factors have been identified from the nature of the operation of the business and it has been explained as to how the risk have affected the risk of material misstatement in the financial statement. Thirdly, the risk factors have been identified which contributes to the fraudulent reporting of the transa ctions and has been explained as to how the risk factors have affected the audit. The report then has been ended with the proper conclusion and recommendation. Audit Planning Double Ink Printers Limited is the company engaged in the business of printing books, magazines and other similar materials for the various industries including the education and publishing, etc. The company prints on the basis of the demand and the order thereby the company receives from the vendor. Before, planning of the audit, the auditor usually applies the analytical procedures. Analytical procedures are the main part of the audit process and it provides the auditor with an understanding of the nature of the business of the company. It helps the auditor to identify the risk areas so as to plan the audit procedures accordingly. The analytical procedure entails the evaluation of the financial information through analysis of the relationship among the various financial matters like sales, profit, etc. As per the International Standard on Auditing 315, the analytical procedures are conducted throughout the audit process and it helps in assessing the risk of having the material misstatements in the financial statements and also helps in knowing and assessing the nature, timing and extent of the audit procedures (ACCA, 2016). Although International Standard on Auditing 315 has described the three stages of the analytical procedures preliminary, substantive and final, but for t he purpose of the report, the preliminary analytical procedure will be detailed. Preliminary analytical procedures of the financial information includes the comparison of the figures of the financial statements for one year with the base year, with the budgets, forecasts and with the company operating in the similar industry (Anastasia, 2015). In the given case, the financial information for the last three years has been given and hence the comparison has been made accordingly. Ratios Double Ink Printers Limited S. NO. Particulars 2013 2014 2015 1 Net Profit Margin Net Profit After Tax 2359190 2291362 2972183 Revenue 34212000 37699500 43459500 Net Profit Margin = 2359190/34212000*100 = 2291632/37699500*100 = 2972183/43459500*100 6.90 6.08 6.84 2 Current Ratio (Current Assets / Current Liabilities) Current Assets 5385938 7509150 9600929 Current Liabilties 3780000 5120250 6397500 Current Ratio 1.42 1.47 1.50 3 Debt to Equity Ratio Total Liabilities 3780000 5120250 13897500 Total Equity 9150000 10783650 12250491 Debt to Equity Ratio 0.41 0.47 1.13 4 Equity Ratio Total Equity 9150000 10783650 12250491 Total Assets 12930000 15903900 26147991 Equity Ratio 0.71 0.68 0.47 5 Interest Expense 84379 83663 808038 6 Allowance for Doubtful Debts 6.23 46.36 4.52 7 Allowance for Obsolescence of Inventory 106312 125876 0 8 Foreign Exchange Loss 38500 49750 0 9 Interest Bearing Liabilities 0 0 7500000 From the above table, these are major areas which require the urgent attention of the auditor while planning for the audit for the year ending 30th June 2015 (Capital Markets Advisory Committee Meeting, 2013). Interest Expense Interest Expense for the year ending 2015 has been increased considerably to 808038 from 83663 in the year 2014. Even After having the high interest cost approximately ten times of the previous year the company has still earned the net profit of 6.84% as compared to 6.08% in the year 2014 and 6.90% in the year 2013. Also the company has recorded Income Tax of 87116 in the year 2015 as compared to 982012 in the year 2014 despite of having the increased net profit ratio in the year 2015. Interest Bearing Liabilities Company has obtained the interest bearing liabilities in the year ending 2015 amounting to 7500000. The reason for having this much of loan is required to be checked in comparison to the earlier interest bearing liabilities which is equivalent to zero. Allowance for Doubtful Debts These have been considerable decreased from 46.32 percentage in the year 2014 to 4.52% in the year 2015. Allowance for Obsolescence Inventory No allowance has been given in the year ending 2015 as compared to 125876 in the year of 2014. Foreign Exchange Loss No foreign exchange gain or loss have been booked as compared to 49750 in the year of 2014. The aforesaid analysis and the results will have the great impact on the planning decisions of the audit. Firstly, the need for obtaining interest bearing loan will be checked as to why the same have been incurred and why the increased cost have been incurred by the company. Secondly how the company has been able to maintain the same net profit ration even after incurring the high interest expense for the year ending June 2015 (Cooper, 2015). The auditor needs to plan the additional audit procedures to check with the proper documents with proper clarifications. Thirdly, the company made the less allowance for the doubtful debts and some doubtful debts have been written back in the year ending June 2015. The reasons for writing back is required to be checked as to what circumstances have led to wrong interpretation of the doubtful debts last year and how the same have been undervalued this current year. Fourthly, why the company has not made any allowance for the obsolete inventory de spite of having the high turnover as compared to the last year of the 2014. Lastly, as per the Accounting Standards, the company is required to account for gain or loss on foreign exchange. In the current year 2015, it depicts that the company has not entered into any foreign currency transactions. Thus, in this manner the results of the preliminary analytical procedures have greatly influenced the planning decision of the auditor. Inherent Risk Factors Audit risk plays very important role in the process of audit and without considering the same audit cannot be effectively completed. There are three types of audit risk Control Risk, Detection risk and the Inherent Risk. In the given case study, the inherent risk is required to be considered and discussed as to how the risk will affect the material misstatement in the financial reporting level. Company - Double Ink Printers Limited since its inception has been following the defined internal control processes and procedures and has the following inherent risk factor that has been arisen from the operations of the company. The company has been valuing its inventory on the average cost basis. Average cost method averages the prices and value the inventory on that basis. In this case even if the purchase price of the item is high, the value of that item will be less because it has been valued on average cost basis (Gary, 2017). Through this the company have been disclosing the inventory at lower of the cost and thus reducing the profit and the current ratio. But with the stipulation made by the BDO Finance from whom the company has obtained the loan, Board of the company decides to value the inventory at the FIFO basis rather than the average cost basis. This depicts that this inherent risk factor will always contributes towards the risk of having material misstatement in the financial reporting level. Second major risk is that the company has acquired the business of the company Nuclear Publishing Limited and also the copyright of having the medical text books. With the introduction of the new theory, the text books of the Nuclear Publishing Limited will become futile and hence there will be the high chances of having the high obsolete inventory. Therefore, the above two factors have pure chances of having the material misstatements at the financial reporting level. Fraud Risk Factors And Its Impact On Audit The management is held responsible for prevention and control of Fraud Risk factors in the organization and its financial reporting. The auditor should consider the presence of risk factors if exist at the time of planning of the audit so that the auditor can give fair opinion and his opinion is not deceptive. Auditor has to take into consideration about two types of fraud risk factors which are present in the organization like fraud factors by fraudulent financial reporting and fraud by misstatement of Assets (Weiss, 2014). In the given case of DIPL, the fraud factors that arising from fraudulent financial reporting which an auditor should consider are as follows:- Excessive Pressure on Employees :- With the implementation of new IT Software in DIPL without proper testing and reconciliations, the situation of fraudulent financial reporting increases. The IT Manager, Any Rogers was under extreme pressure to implement and go live with new accounting system and this pressure and high expectation from Board of the company can lead to high changes to frauds and wrong reporting with new accounting system. High Expectation from Outside Party:- In the year 2015, DIPL has taken a loan financing from BDO Finance of $ 7.5 million with a condition that the DIPL will maintain the Current ratio of more than 1.5.:1 and Debt Equity Ratio will not reach and exceed from 1:1 otherwise the DBO Finance will rolled back the funds ploughed in. This particular situation creates the high chances of Frauds at the level of Financial Reporting in DIPL. Effects Of Frauds Risk Factors On Audit The above factors impact the conduct of audit and the auditor has to remain cautious while doing audit about the above factors identified as fraud factors. The factors will enhance the working of the Audit team in the following manner:- The audit has to take big sample size for collecting accurate date and results from their audit. The auditor has to consider the high chances of instances of collision of the employees in presentation of financial reports. Conclusion And Recommendation Double Ink Printers is the company engaged in the business of printing books, magazines and other similar articles. Although the company has the sound internal control systems and procedures but still there are many risk factors which have contributed towards the material misstatement in the financial statements of the company. Through the analytical procedures, the auditor has been able to find out the areas where his planning decision may be affected and therefore he has to look considerably on the financial statements of the company. Secondly, the inherent risk factors that have been listed and detailed will definitely lead to the risk of having material misstatement of the financial statements of the company and lastly the risk of having the fraud and its underlying factors are so material that the risk factors will affect the audit. To conclude, the company has the inherent risk and has major deviations in the financial information which requires the urgent attention of the mana gement. To recommend, the company shall install such a system in place so as to avoid the factors which have contributed to the inherent risk and fraud and which in turn will affect the financial statements. Company shall install the best software where the intervention of the personal bias may be deleted. References ACCA, (2016), Analytical Procedures, available on https://www.accaglobal.com/vn/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles/analytical-procedures.html accessed on 15-08-2017. Anastasia, (2015), Financial Statement Analysis : An Introduction available on https://www.cleverism.com/financial-statement-analysis-introduction/ accessed on 16-08-2017. Capital Markets Advisory Committee Meeting, (2013), Conceptual Framework available on https://www.ifrs.org/Meetings/MeetingDocs/Other%20Meeting/2013/March/AP%203%20conceptual%20framework.pdf accessed on 16-08-2017. Cooper S, (2015), A Tale of Prudence, available on https://www.ifrs.org/Investor-resources/Investor-perspectives-2/Documents/Prudence_Investor-Perspective_Conceptual-FW.PDF accessed on 16-08-2017. Gary S., (2017), The Importance of Inherent Risk Factors: Auditors Perceptions, Australian Accounting Review, Vol 3, Pp 38-44. Weiss D, (2014), Faithful Representation available on https://bschool.huji.ac.il/.upload/Seminars/Faithful%20Representation%20October%202014.pdf accessed on 16-08-2017..

Vegetarianism Is A Good Idea For Anyone, Whether Young Or Old, Healthy

Vegetarianism is a good idea for anyone, whether young or old, healthy or sick. Reasons supporting vegetarianism are inarguable since becoming a vegetarian is scientifically proven to improve one's lifestyle in several different ways. First and most importantly to many, vegetarianism improves one's health tremendously. Secondly, it can improve or display one's spirituality and beliefs. Another reason for changing to a vegetarian lifestyle that most people don't know is for the ecology and our surroundings. All of the above reasons and many more show that vegetarianism is a wonderful enhancement to anyone's overall life. Health should be a considerable priority in every individual's life and vegetarians are proven to be healthier than carnivorous humans in various ways. First, medical studies show that a human being's body was not made to be carnivorous (for example; humans have no fang s or claws) and because are digestive system was not made to digest meat, a vegetarian diet is much easier and healthier for our bodies. Secondly, as known around the world, the most common cause of death is heart attack and the average man is at a 50% risk while a vegetarian man is at a 4% risk. Another fact most don't think about is that every one out of three chickens is infected with salmonella bacteria. Speaking of bacteria and disease, the U.S. Department of Agriculture implies that it protects meat-eaters through regular and thorough meat inspection while in reality, fewer than one out of every 250,000 slaughtered animals is tested for toxic chemical residues. As a matter of fact, breast milk of a meat-eating m other versus a non meat-eating mother is 35 times higher for contamination of milk due to pesticides found in meat. Vegetarianism also prevents cancer by 50%, and prevents heart disease, lowering blood pressure, gallstones, kidney stones, osteoporosis and can even reverses diabetes. Finally, maintaining a vegetarian diet will not only make you physically healthier but will improve your psychiatric health also. In fact, many psychiatrists recommend a vegetarian diet to those with violent anger problems. As provided above, becoming a vegetarian would improve anyone's health and give all nutrition needed including protein. Many vegetarians do what they do for spiritual reasons and all have much supporting logic behind all the spirituality. Others claim they are spiritual people who are compassionate but how can one who eats meat be so with the knowledge of the suffering animals whose pain are beyond calculation? If one has understanding from God, how can he/she nourish ones' self by the misery and death of other organisms made to live and be free? When a human kills an animal for food, he/she is neglecting his own hunger for justice. When a human claims to love God's creatures and then eats meat, he/she is inconsistent and a hypocrite. One should never accept characteristics such as injustice, inconsistency and hypocrisy while asserting spirituality. There is another beneficial reason for vegetarianism that most never have heard of or thought about. Our environment is affected in many ways by livestock and so on. In fact, every quarter pound of hamburger meat one eats destroys 55 square feet of rainforest, which is already being demolished in the first place. This is because many cattle eaten in the U.S. have been fattened up and raised in former rainforest that was converted to grazing ground. Actually, more than 50% of rainforest destruction has been from animal grazing. Other than the destruction of rain forest, more than half of all water supplies goes to livestock production. Vegetarianism could even improve our world by preventing hunger for 1,300,000,000 humans could be fed by the grain and soybeans fed to livestock each year. Not only does meat eating help destroy our bodies but the world around us. When it all comes down to it, being a vegetarian is a wonderful, spiritual, and helpful way of life and it could be to all. It could improve health, spirituality, and even the ecology. There are many more reasons supporting vegetarianism and one could always find some that are most important to them. Some think of vegetarianism as a punishment or restriction while true vegetarians and the ones who know most distinguish that it is a fantastic and quick way

Top 7 College Majors - Lauren Gartner

Top 7 College Majors Top 7 College Majors Which college majors are the best? How do you measure that? The most popular college majors can reflect many things. Obviously the popularity of the major is one of those things, but what about other factors. Surely, popularity alone does not mean that a major is a good choice. After all, you also have to consider the quality of the schools that offer the major, the likelihood of somebody majoring in a particular subject getting a job, the potential salary a graduate can earn, the level of job satisfaction, and the future employment outlook of somebody entering a specific career field. We are not going to attempt to tell somebody how to choose a college major. Instead, what we have done is compile a list of great college majors that fit into one of the following criteria: It is one of the most top paying college majors Students majoring in these fields are getting new jobs These majors give students the chance to work with great technology The future is bright for these majors Students who graduate with degrees in these majors report being exceptionally healthy and happy Top College Majors Biomedical Engineer Students majoring in this field learn to design, improve, and maintain medical equipment. This can be an especially exciting field for those who wish to work with artificial organs, medical analysis equipment, and devices that provide equal accessibility. Nursing High demand, tuition forgiveness, great salaries, and job placement opportunities are just a few of the reasons that this major makes the tops of these list in so many polls. Many students are drawn to this major because they simply want to help others to gain better health Engineering All disciplines of engineering are extremely popular. Career prospects for engineering students are great as are projected salaries. The future looks great for engineers, because there will  always be openings for engineers as long as new designs and technologies are being worked on. Business Administration or Business Management Business majors have always been popular among students who wish to begin careers in the corporate world, retail, or small to medium sized businesses. Many students pursuing business degrees have the desire to go to graduate school and complete their MBA. Computer Science Students who study Computer Science are qualified to enter many fields where job demand is high. They become security specialists, database administrators, software engineers, network technicians and help desk professionals. Social Worker The pay for a social worker is not the highest on this list. However, the work can be extraordinarily rewarding. Graduates work hard to make sure that people are healthy, safe, and that people have access to counseling and other sources of help. Education Students pursue majors in education or related fields in order to become teachers, school administrators, or guidance counselors. This can be extremely fulfilling work, and job prospects are excellent depending on area of specialty and geographical location.

Good Manufacturing Practices Case Study Example | Topics and Well Written Essays - 750 words

Good Manufacturing Practices - Case Study Example I am working in a Japanese pharmaceutical company Takeda in Ireland. It is a research based largest pharmaceutical company in Japan and one of the global leaders of the industry. I consider it to be a privilage to be with such an esteemed organization. Basically, I am involved in dispensing raw materials and controlling coating process. The raw materials that are the basic ingredients of any medicine needs to be passed through GMP to be qualified, sourced properly, and tested before release into use. Though these regulations vary in different part of the world, they are responsible to creating business and compliance challenges. Poor quality medicines or those medicines that are not manufactured using GMP can damage health. For instance, a poor quality medicine may contain toxic substances that have been unintentionally added, causing damage to health or even death. The use of GMP is absolutely necessary in each and every steps starting from selecting the raw materials till the finish product is sealed and packed properly. If the coating of the drug is not good, it may loose most of its valuable ingredients by the time it reaches the consumer. It is a well known fact that a medicine that contains little or none of the claimed ingredient will not have the planned therapeutic effect. I believe that failure to comply with GMP regulations can result in very serious costs as well as product recall, seizure, termination of manufacture, fines, and even imprisonment. Every time we take a medicine we can have confidence that the medicine has been manufactured in accordance with GMP because it has today become a global standard. GMP along with expert assessment gives us a clear overview that every medicine is safe to use, will have the necessary efficiency and will be of the right quality (emeu.eu, N.D.). GMP or the recently updated cGMP, where the "c" corresponds to "current," remind manufacturers that they must utilize technologies and systems which are modern and abide by with the regulation. Under current GMP rules and regulations which is the latest version of GMP, it is the pharmaceutical manufacturer who is accountable for the entire operations (Saffron Media Pvt. Ltd., 2004). There are a variety of practices that ensure quality: some of them are as follows: "raw materials quality declaration; maintaining correct substances all the way through the manufacturing process; standards for hygiene and safety; in-house testing; production and process controls; and warehousing and distribution" (Dietary Supplement Quality Initiative, 1999). I am responsible for dispensing raw materials and controlling coating process. As a result of following GMP my working environment is much more safe and efficient. Additionally, these regulations require that manufacturers, processors, and packagers of drugs, to take positive steps to make sure that their products are secure, unadulterated, and effective. GMP regulations necessitate an extremely good manufacturing process, allow companies to reduce or even eliminate probable chances of contamination, mixups, and errors. Failure of companies to meet the terms with GMP can result in very serious costs. Studies have shown that GMPs offer quality assurances that off-the-shelf testing cannot. In fact,