The Metamorphosis Essay - 275 Words

The Metamorphosis (Essay Sample) Content: NameName of ProfessorLiteratureDateGregor Samsa, the protagonist in the Metamorphosis, wakes up only to find out that he has turned into a human sized insect overnight. Both as an insect and as a human being, the protagonist accepts himself the way he is, and he faces all the hardships he has coming his way, without complaint. When Gregor first realizes that he has turned into an insect, he does not bemoan his new transformation, wonder why it has happened, or attempt to transform back into a human being. Quite the contrary, he accepts that he has become an insect and tries to adapt to his new life the best way possible.In The Metamorphosis, Kafka is effective in making the audience sympathetic to his main character, Gregor. The audience is sympathetic to Gregorà ¢Ã¢â€š ¬s new condition mainly because there is no explanation for Gregorà ¢Ã¢â€š ¬s transformation. There is absolutely no evidence that the transformation of Gregor is the result of any certain cause, suc h as a punishment for misbehaving. Quite the opposite, Gregor has been a very good son and brother. He is employed at a job he does not like so that he can take care of his family and is planning to pay for his sister, who wants to study music at the conservatory.It is also sympathetic how Gregorà ¢Ã¢â€š ¬s family members are struggling with both feelings of sympathy and revulsion towards him, after his metamorphosis. Grete and Gregorà ¢Ã¢â€š ¬s mother particularly have a great deal of sympathy towards Gregor, mainly because they suspect that there is still some aspect of his humanity, despite his new appearance. That sympathy makes Grete to initially assume the role of Gregorà ¢Ã¢â€š ¬s caretaker- even going as far as trying to discover what food he likes.Kafka also makes the audience sympathetic to the protagonist, when the stresses caused by him eventually wear down the sympathy of his family. Even Grete, the most caring of them, Grete, finds out that she has a limit to her sy mpathy. For instance, Grete is so revolted and upset with how his brother looks that she cannot stand to be in the same room with him. Gregorà ¢Ã¢â€š ¬s mother is also so horrified when she sees how he has transformed, that she faints while she and...

The Problem Of Social Cost - 925 Words

In 1960 Ronald Coase published an essay called, â€Å"The Problem of Social Cost†. In this essay he discussed many things that have made it one of the most quoted essays in economic and law arguments. However, the main reason for this popularity was his proposition of a theory that has since been called the Coase Theorem which states that â€Å"if trade in an externality is possible and there are no transaction cost, bargaining will lead to an efficient outcome regardless of the initial allocation of property rights.† If someone has never heard or studied economics before they would probably very confused by that statement, so the best way to explain this concept is through an example. To start off, we can look at Professor Sean Mullholland’s example from his video on negative externality and Coase Theorem. In the video he uses the example of a farm owner and fishermen who represent the actual fishermen, the land owners, and the recreationist. Now the far m owner’s farm is on a stream which flows into a lake which the fishermen use. When the farmer is planting his crops he has to use a fertilizer that doesn’t fully stay on the land and some of it flows into the stream thus flowing into the lake. With all of the excess fertilizer in the lake a large amount of the fish population is exposed to the fertilizer which has chemicals that will kill them. This causes a very big and obvious problem for the fishermen, so then there are two routes that this can go down. One route isShow MoreRelatedThe Problem Of Social Cost1117 Words   |  5 PagesThe Problem of Social Cost The Problem of Social Cost by R.H. Coast is an article examining the economic problem of externalities. The example of externality is a firm’s smoke imposed negative effects on neighbor properties. The standard economic analysis such of the economic situation is generally defined in differences terms of private and social good followed by the treatment of Pigou Economic Welfare. The standard economic analysis results in achieving most of the economists desires to hold firmsRead MoreThe Theory Of The Social Exchange Theory1716 Words   |  7 Pagesfirst theory I will touch on is the Social Exchange Theory (SET) presented by George Homans. The concept of the social exchange theory involves â€Å"actions contingent on the rewarding reactions of others, which over time provide for mutually and rewarding transactions and relationships† (Cropanzano Mitchell, 2005, p.890). Homan introduced this theory with the understanding that exchanges are not limited to materials but also include symbolic values (p. 890). In the social exchange theory multiple entitiesRead MoreThe Key Ideas Of Market Failure1387 Words   |  6 Pagescompetitive markets delivery the efficient quantity of all goods and services – that is the amount which best meets people’s requirements and favourites, given scarce resources. Market failure refers definitely to the causes of the failure, which is problems with the techniques through which the market works, not the results of the failure to deliver a certain outcome. The public sector should only interfere in the economy when markets are not well-organized and when the involvement would improve productivityRead MoreDrug Testing for TANF Recipients1020 Words   |  4 PagesDrug Testing for TANF Recipients Drug problems costs the US billions of dollars every year from disease, crime, accidents, child abuse, domestic violence, homelessness, and lost wages that causes deaths and other serious economic and social consequences (Hunter). The crimes include stealing, drug trafficking, murder, robbery, domestic violence, breaking and entering, child abuse and neglect, and assault. Health care problems, such as overdoses, HIV/AIDS, hepatitis, and tuberculosis, are often resultsRead MoreEssay about Social Issues661 Words   |  3 Pages Poverty, violence, crime and racism are major social problems. If we look at the definition of what a social problem is, according to James M. Henslin,A social problem isan aspect of society that people are concerned about and would like changed. Social problems begin with an objective condition, some aspect of society that can be measured or experienced...The second key element of a social problem is subjective concern, the concern that a significant numb er of people (or a number of significantRead MoreThe Funding Of Social Security1651 Words   |  7 PagesThere are a lot of opinions on how or even if social security will exist in the future. In past years, leading to today there have been many issues, causing everyone to worry about the future funding of social security. The federal government needs to make changes on how social security is being handled before it is to late and no retirees will be getting social security benefits. Below I discuss several options that have been proposed to help the Social Security Trust Fund to get back to being stableRead MorePerfect Competition and Monopoly1722 Words   |  7 Pagesthe producers or consumers can influence the price on their own (ie. Price takers) 3. Goods and services are perfect substitute (ie. The goods or services is homogeneous) 4. All resources are perfectly mobile 5. There is no transaction cost 6. The price is determined at the level that equates supply and demand, and moves instantaneously to equilibrium Monopoly Market Structure A monopoly market structure is completely different from the perfect market structure. It is a persistentRead MoreEconomic and Social Costs of Inequality in Australia785 Words   |  4 PagesAnalyse the economic and social costs and benefits of inequality in distribution of income in Australia. Income inequality describes the extent to which income is distributed unevenly among residents of an area. High levels of inequality indicate that a small number of people receive most of the total income, and that most people receive only a small share of the total. There are many advantages and disadvantages associated with the inequitable distribution of income. Income inequality canRead MoreSocial Issues1748 Words   |  7 PagesBusiness Brief The problem of state presence in socio-economic life has always been and will be the subject of heated discussions among economists, sociologists and political scientists. This issue is not only an ideological one, but also of significant importance for the state functioning. It is undisputable that the implementation of particular tasks by the state turns out indispensable for the functioning of society, however, in terms of market existence the underlying advantages, to be discussedRead MoreCase Management : An Effective Component Of Health And Behavioral Health Service Delivery1137 Words   |  5 Pagescreating a rivalry between the professions. Social workers, nurses, and certified case managers are all uniquely qualified for the task and bring their own strengths to the work (Dziegielewski, 2013, p. 314). In this fragmented and competitive environment, social workers must advocate for their unique abilities to provide case management services that are guided by ecological and s ystems theories. Candyce S. Berger, PhD a professor and director of social work at the University of Texas El Paso discusses

Strategic Management Leadership And Management - 1421 Words

Strategic Management Ashlee Waller Nightingale College of Nursing Leadership and Management 330 Ms. Clarke November 9, 2014 Strategic Management, according to the text, involves conducting an environmental scan which includes customers and knowing competition, establishing goals, setting targets, developing an action plan, implementing the plan, and evaluating success (Hubler, 2014, p. 331) This is used to establish a company’s vision or mission. This process helps a company to gain awareness of things that they need to do in order to become more successful than they are or against their competition. This process begins when an organization realizes their need for change or improvement to a more competitive position within their market or when they are seeking some other status such as seeking Magnet status as mentioned in the text. (Hubler, 2014) There are three questions that need to be addressed when a plan is being implemented the questions are about where the company is currently sitting, where they want to go, and how they will get to their end goal. They then need to create an organizational vision or a mission. (Hubler, 2014) Strategic management boils down to being the foundation of the company, the structure, and is the source of power. Organizational vision or mission describes the view of a business and the direction it wants to obtain in the future. (Hubler, 2014, p. 331) In order to do this the nursing process of ADPIE, which mean to assess, plan,Show MoreRelatedStrategic Management and Leadership738 Words   |  3 PagesModule: | Strategic Management and Leadership | Session: | Introduction to Strategy and Strategic Management | Submitted by: | Lord Mills, | Exploring Strategy: 9th edition, 2010: Johnson, Scholes and Whittington: Prentice Hall Publishing LEGO Group: Working with Strategy – pages 542 – 546 1. Explain how the development of strategy at the LEGO Group reflects the key characteristics of strategic management. As a reminder, strategic management has three key characteristics: strategic positionRead MoreStrategic Management and Leadership25577 Words   |  103 PagesDiploma Level 7 in Strategic Management and Leadership The London Academy for Higher Education: Extended Diploma in Strategic Management and Leadership Course Manual 2011 / 2012 Contents How to use this Manual About the London Academy for Higher Education About the Extended Diploma in Strategic Management and Leadership Course Module Brief Entrance Requirements Core Units Unit 1: Developing Strategic Management and Leadership Skills Unit 2: Professional Development for Strategic Managers UnitRead MoreStrategic Management and Leadership2372 Words   |  10 Pagesbetween Strategic Management and Leadership The strategic management process helps institutions identify what they intend to achieve and how they will accomplish outcomes. The term strategic management is used to refer to the entire decision-making process. Strategic management must evolve by predicting the future (more effective planning), thinking strategically (increased responses, evaluation of strategic alternatives and dynamic allocation of resources) and creating the future (strategic planningRead MoreStrategic Management : Strategic Leadership1516 Words   |  7 PagesStrategic leadership is defined as the ability to anticipate, envision, maintain the flexibility, think in strategic manner, and inspire change. It is essential to have a competent strategic leader as this will impact the performance of the firm directly due to being in the position to make crucial decisions on behalf of the firm (Ireland et al, 2005). A clear distinguishment needs to take made. Strategy is sets of actions that are needed to be performed in order for change to occur that will leadRead MoreStrategic Management and Leadership Skills1089 Words   |  5 PagesDiploma in Management Studies Assignment Brief UNIT TITLE: Developing Strategic Management and Leadership skills Assignment: Tutor: Date Set: Date of Submission: Instructions: Mr Tayo Tewogbade March 2011 17th April, 2011 Answer all questions Learning outcomes and criteria covered by this assignment 1. Understand the relationship between strategic management and leadership 2. Be able to apply management and leadership theory to support organisational direction 3. Be able to assess leadership requirementsRead MoreStrategic Management : Strategic Leadership1085 Words   |  5 PagesIntroduction The focus of strategic leadership is the enduring performance potential of an organization- achieving the potential of the organization over time so that it will thrive in the long term (Hughes, et.al, 2014). Strategic leadership happens when individuals create the direction, alignment, and commitment needed to achieve the enduring performance potential of the organization (Hughes, et.al, 2014). Leaders are more strategic when they are strong strategy makers, that is, when they developRead MoreStrategic Leadership And Management Strategies1256 Words   |  6 Pages Within recent business world , strategic leadership and management has become highly influential factors by which the organisations are reaching their goals more easily and thereby competiveness is increasing between companies and businesses. As a result , it is become essential for organisations, to adopt the right leadership and management strategies. This study will thereby will focus on the following issues asked in the following questions, and thereby will advance on the next sections andRead MoreStrategic Management vs Leadership3605 Words   |  15 PagesStrategic Leadership vs. Strategic Management: Untying The Gordian Knot Robert M. Murphy, Ph.D. Professor of Management United States Army War College DISCLAIMER This views expressed in this paper are those of the author and do not reflect the policy or position of the United States War College, the Department of the Army, the Department of Defense, the Department of State, or any agency of the U.S. government. Note from the Author This paper is a work in progress. The purpose of thisRead MoreStrategic Leadership And Management Strategies3565 Words   |  15 PagesIntroduction Within recent business world , strategic leadership and management has become highly influential factors by which the organisations are reaching their goals more easily and thereby competiveness is increasing between companies and businesses. As a result , it is become essential for organisations, to adopt the right leadership and management strategies. This study will thereby will focus on the following issues asked in the following questions, and thereby will advance on the next sectionsRead MoreFemale Leadership And Strategic Management2960 Words   |  12 PagesProposed area of research: Female leadership and Strategic Management - Private primary schools in morocco. Indicative title of the research: Women as head of the Moroccan private education business: When it takes a woman to educate but a man to manage Aim and Focus of the study: The aim of this research is to combine Sociologic and Organisational management to examine the profitability of some strategic management decision making in the private primary education sector in morocco. In other words

Accounting Career Resorces Essay - 1869 Words

Title Accounting Career Resorces Accounting my field of study The purpose of accounting is to provide the information that needed to make sound economic decisions. It is one of the oldest professions in the world today, and the backbone of any business operation. It is not just about numbers, accounting is about planning. Accounting has many subfields, which includes management accounting, financial accounting, and cost accounting. Accounting can be a prestigious career, but to achieve that prestige you will have pass the CPA (Certified Public Accountant) exam and become a licensed accountant, and with that license you can work in any of the subfields. I enjoy playing with numbers and that is why I choose accounting as my career†¦show more content†¦Therefore, if you are studying accounting in college you should have an idea of kind of accounting field you wish to enter. There is a quote that said, â€Å"CPA is always an accountant, but not all accountants are CPA.† Hence, there are a number of acco untants who never pass the CPA exam and though they can perform a variety of accountancy task, they are not allowed to perform certain tasks that only a CPA can do. Hence, no matter if you are, a certified accountant or not you there will be a place for you in the accounting field. The larger companies will go out and hire a CPA (Certified Public Accountant) in order to maintain some form ethics within the company. However, the small businesses might hire an accountant to perform duties as a managerial accounting, cost accounting, and financial accounting. Certified Public Accountants handle a variety of jobs and task. They can offer tax income tax preparation and advise to range of clients including individuals, small businesses, and corporations. Some might choose to work as a forensic accountant to investigate accounting fraud that requires reviewing accounting reports, records and systems to expose any evidence of criminal activities. Other might choose a different path like co nsultation service, because they rather assist in financial matters with a private clients, not-for-profit organizations, government institutions and financial firms.Show MoreRelatedWhat Is Human Resource Planning?Identify Its Objectives in Human Resource Management.3921 Words   |  16 Pagesincreased in importance. BECAUSE OF -globalization -economic growth -demand for skilled workers -mobility of workers -need for productivity improvements -need for efficient growth -diversity in workforce -forward planning of resorces -provides a planned hr resources -controls wastage. etc etc WHY HRP IS SO IMPORTANT TO BUSINESS/ ORGANIZATIONS Forecasting future manpower requirements, where weï€ ªÃ¯â‚¬ ª use mathematical projections to project trends in the economicRead MoreIti Industrial Training Report16491 Words   |  66 Pages16-19202122-2324-2526272829-3132-3334353637-4041-5051-5657-63 | 5. | CONCLUSION | 64 | 6. | BIBLIOGRAPHY | 65 | 1. INTRODUCTION 1.1. ABOUT INPLANT TRAINING In Plant Training will provide an industrial exposure to the students as well as to develop their career in the high tech industrial requirements. Reputed companies are providing inplant training to Students. Here students are initially get counseled in order to emerge out their interest in various streams and what are all the basic concepts they know

Animal Farm By George Orwell - 1433 Words

Samantha Taddei Mrs. Mantineo English I Honors May 29, 2017 Animals Farm Research Paper â€Å"All animals are equal, but some animals are more equal than others.† George Orwell’s novella Animal Farm. Orwell’s goal in writing Animal Farm was to illustrate the 1917 Russian Revolution, and depict a government more tyrannical and oppressive than the one it overthrew. The characters and the events in Animal Farm mirror the Russian Revolution. For example, in the novella Manor Farm is a representation of Russia. Whereas animals like Old Major, Napoleon, and Snowball stand for the important figures of that time. Farmer Jones is who is in charge and runs Manor farm. He is the embodiment of Tsar Nicholas II, who was at the time the ruler of†¦show more content†¦As well, Old Major and Marx’s ideas for animalism and communism got altered and changed by others shortly after their deaths. Just as Marx, Old Major is also believed to share similarities with Vladimir Lenin. Old Major is responsible for converting Manor Farm into Animal Farm, as Lenin was responsible for changing Russia into the U.S.S.R. Vladimir Lenin also founded the Bolshevik Party. The Bolsheviks were able to gain power as a result of taking advantage of the social and political situations going on in the country at the time. This resembles to how the animals were able to gain power by banding together to overthrow farmer Jones. After Old Major had died of old age, Snowball and Napoleon both rose to power. They were the Stalin and Trotsky of Animal Farm. They both had vital parts on the farm, but with both having different beliefs on how to rule, they disagreed constantly. Snowball wanted to carry out what Old Major had started, and wanted to spread Animalism all over the world. Unlike Snowball, Napoleon didn t want to follow the rules and ideas of Old Major. A huge resemblance between Animal Farm and the Russian Revolution are Napoleon and Snowball’s plans about the windmill. Snowball wants to use the windmill to generate electricity in which would free the animals from the struggle of hard labor on the farm. This resembles to how Trotsky wanted to spread communism all over the world. Rather than Stalin, who only wanted it to stayShow MoreRelatedAnimal Farm And George Orwell By George Orwell1034 Words   |  5 Pages Eric Arthur Blair, under the pseudonym of George Orwell, composed many novels in his lifetime that were considered both politically rebellious and socially incorrect. Working on the dream since childhood, Orwell would finally gain notoriety as an author with his 1945 novel Animal Farm, which drew on personal experiences and deeply rooted fear to satirically critique Russian communism during its expansion. Noticing the impact he made, he next took to writing the novel 1984, which similarly criticizedRead MoreAnimal Farm By George Orwell1397 Words   |  6 PagesAn important quote by the influential author of Animal Farm, George Orwell, is, â€Å"Every line of serious work that I have written since 1936 has been written, directly or indirectly, against totalitarianism.† George Orwell, a Democratic Socialist, wrote the book Animal Farm as an attack on the Communist country of Russia (â€Å"The Political Ideas of George Orwell,† worldsocialism.org). He had a very strong disliking of Communism and the Socialist party of Russia. However, he insisted on finding the truthRead MoreAnimal Farm, By George Orwell1545 Words   |  7 Pagesallow because an this elite institution of people often use this gear to dominate and oppress society. In George Orwell’s story, Animal Farm, Orwell demonstrates that education is a powerful weapon and is a device that can be used to at least one’s benefit. Living in a world where strength is a straightforward to benefit, the pigs quick use education to govern the relaxation of the animals on the farm to serve themselves worked to their advantage. This story in shows the underlying message that   firstRead MoreAnimal Farm by George Orwell1100 Words   |  4 PagesIntroduction: Widely acknowledged as a powerful allegory, the 1945 novella Animal Farm, conceived from the satirical mind of acclaimed author George Orwell, is a harrowing fable of a fictional dystopia that critiques the socialist philosophy of Stalin in terms of his leadership of the Soviet Union. Tired of their servitude to man, a group of farm animals revolt and establish their own society, only to be betrayed into worse servitude by their leaders, the pigs, whose initial virtuous intentionsRead MoreAnimal Farm By George Orwell1538 Words   |  7 PagesMecca Animal Farm The Russian Revolution in 1917 shows how a desperate society can be turned into a military superpower filled with terror and chaos. George Orwell uses his book, Animal Farm, to parallel this period of time in history. This book is an allegory of fascism and communism and the negative outcomes. The animals begin with great unity, working toward a common goal. The government then becomes corrupted by the temptations of power. George Orwell uses the characters in Animal Farm to showRead MoreAnimal Farm By George Orwell944 Words   |  4 Pageslegs(Orwell 132). He carried a whip in his trotter(Orwell 133). In the novel Animal Farm by George Orwell, animals have the ability to talk and form their own ethos, Animalism. Animal Farm is an intriguing allegory by George Orwell, who is also the author of 1984, includes many enjoyable elements. More knowledge of the author, his use of allegorical elements, themes, symbols, and the significance in the real world, allows the reader to get more ou t of this glance into the future. George OrwellRead MoreAnimal Farm by George Orwell1175 Words   |  5 PagesAn enthusiastic participant in the Spanish civil war in 1936, George Orwell had a great understanding of the political world and made his strong opinions known through his enlightening literary works, many of which are still read in our modern era. Inspired by the 1917 Russian Revolution and the failed society it resulted in, Animal Farm by George Orwell is an encapsulating tale that epitomises how a free utopian society so idealistic can never be accomplished. The novella exemplifies how influencesRead MoreAnimal Farm, By George Orwell876 Words   |  4 Pagesrebellious animals think no man means freedom and happiness, but they need to think again. The animals of Manor Farm rebel against the farm owner, Mr. Jones, and name it Animal Farm. The animals create Animalism, with seven commandments. As everything seems going well, two of the animals get into a rivalry, and things start changing. Food starts di sappearing and commandments are changed, and the power begins to shift. Father of dystopian genre, George Orwell writes an interesting allegory, Animal FarmRead MoreAnimal Farm, By George Orwell1089 Words   |  5 PagesIn George Orwell’s â€Å"Animal Farm†, the pigs as the farm leaders, use unknown language, invoke scare tactics and create specific laws, thereby enabling them to control other animals, to suit their greedy desires, and to perform actions outside their realm of power. Because of the pigs’ use of broad language, and the implementation of these tactics they are able to get away with avoiding laws, and are able to convince other animals into believing untrue stories that are beneficial to the pigs. The firstRead MoreAnimal Farm By George Orwell999 Words   |  4 PagesAnimal Farm Essay George Gurdjieff was an influential spiritual teacher in the early twentieth century. He references in the following quote that when one is uneducated he will always remain a slave. â€Å"Without self knowledge, without understanding the working and functions of his machine, man cannot be free, he cannot govern himself and he will always remain a slave.† (Gurdjieff) This ties in with how the animals are treated in George Orwell’s Animal Farm. Animal Farm is a novella about animals who

Auditing Is the Process of Examining Different Kinds of Financial

Question: Auditing Is the Process of Examining How Different Kinds of Financial? Answer: Introduction In general, auditing is the process of examining different kinds of financial transductions and financial accounts of the business organizations so that any kind of mistakes and fraudulent can be spotted (Pitt, 2014). In this era of technological development, one of the major auditing concepts is the process of IT Auditing. IT audit has a great importance in todays business organizations. IT audit refers to the process to examine and evaluate the information technology infrastructure, policies and various operations of the business organizations (Meyer, 2016). The main objective of IT audit is to protect the corporate assets of the business organizations, to ensure the integrity of data and also to ensure that all the data and information is properly aligned with the overall objective of the organizations (Arens, Elder Mark 2012). The process of IT audit has utmost importance to the business organizations as it ensures that all the IT systems of the organizations are effectively pro tected. The process of IT audit helps to provide reliable information to the stakeholders of the business. Same as the general auditing procedure, IT audit procedure also needs to follow the general legislation of the auditing profession. One of the major factors in the process of IT audit is the Generally Accepted Auditing Principles, commonly known as GAAP. Another major concept of IT audit is the legislation of ISACAs COBIT. ISACAs COBIT is a framework for the process of IT audit that govern different kinds of risks and security issues in the process of IT audit. Relevant Legislation of IT Audit In Australia, there are different kinds of legislation regarding the process of auditing. These legislations general audit legislations that is they are applicable for the general auditing and IT auditing. Names of some of the major auditing legislations are the main aim of this standard. One of the major auditing legislation is the Auditor-General Act 1997 (legislation.gov.au, 2017). This act deals with all the aspects of the appointment of the general auditors in the organizations. This act deals with appointment of the general auditor, to set the function of the general auditors and various other aspects related with the general auditors. Another crucial legislation is the Public Governance, Performance and Accountability Act 2013 (anao.gov.au, 2017). The main objective of this legislation of this law is to include the governance, responsibility and accountability in the operations of the auditors. Another important legislation regarding the audit profession is Australia National Audit Office (ANAO) Auditing Standard (auasb.gov.au, 2017). As per this audit legislation, the audit performance, financial statement of the companies, assurance of the reviewed audit report are designed in order to provide the desired level of assurance in the audit profession. Some of the important factors in this regard are the provided assurance by the auditors, the expertise of the auditors, the process of internal control of the auditors, various types of cost considerations and many others. These are the major legislations regarding the process of auditors. Apart from this, there are many other legislation in the audit profession. Generally Accepted Auditing Standards (GAAS) One of the major aspects in the process of auditing is the GAAS standards. GAAS stands for Generally Accepted Auditing Standards. GAAS refers to a set of principles or standards against which the quality of the audit operations is measured or the quality of auditing is judged (aicpa.org, 2017). It can be seen that there are certain principles or standards that the auditors needs to comply with at the time of performing the audit operations for the business organizations. There are three principles in the general standards in GAAS. First, the auditor must have enough level of technical knowledge and experience for conducting the audit operations. Second, there must be mental independence of the auditors at the time of audit operations. Third, at the time of audit operations, the auditors must exercise due professional care (Christensen et al., 2015). There are three principles in standards of fieldwork in GAAS. First, before any audit operations, the auditors need to prepare their audit plan and should proceed as per the plan. Second, the auditors must obtain sufficient amount of knowledge and understanding about the business operations of the audit clients (Causholli Knechel, 2012). Third, at the time of performing the audit operations, the auditors must obtain sufficient audit evidence to make the audit opinion. There are four principles in standards of reporting in GAAS. First, the auditors must state that whether the financial statements of the audit client is prepared with accordance with the Generally Accepted Accounting Principle (GAAP) (Kinney Jr, 2015). Second, the auditors must identify the places in the financial statement where there is irregularity. Third, the auditors must state all the necessary aspects in the audit reports. Fourth, based on the analysis of the financial statements of the audit client, the auditor s need to make their audit opinion in the audit report (Flood, 2016). ISACAs COBIT Information Systems Audit and Control Association, commonly known as ISACA, is an association that provides specific guidance, benchmark and other effective tools to the business organizations that use information technology. With the help of various kinds of tools, ISACA defines the roles of audit, assurance, security, governance of information system in the process of IT audit (isaca.org, 2017). In the framework of ISACA, one of the most important frameworks is the COBIT framework. COBIT stands for Control Objectives for Information and Related Technology. COBIT refers to a set of practices for Information Technology Management. ISACA developed COBIT in the year of 1996 for the objective of IT governance. COBIT helps the business organizations by creating optimal value from Information Technology with the help of maintaining a balance between optimal risk levels and realized benefits. COBIT provides assistance to the business organizations by enabling the management of information and technology of the organizations in a holistic manner. A major advantage of COBIT is that the principles of COBIT can be applied to every kind of business organizations irrespective of the size, nature and type of the industry. This is also applicable for the non-profit making organizations. At the time of conducting the IT audit operations, the auditor need to taken into consideration all the principles of COBIT (Qualified-audit-partners.be, 2017). COBIT framework is considered as a single framework that is highly integrated. The business organizations consider the COBIT framework as an important tool to fulfill the needs of the stakeholders of the organizations as it assists to provide true and fair information to the stakeholders of the organizations. Audit Strategies The main objective of this report is to analyze and evaluate the various aspect of the Information System audit report of Western Australian Auditor Generals Report. In the earlier section of this report, the principles and standards of GAAS are discussed. From the discussion about the principles and standards of GAAS, it can be observed that before the starting of the audit operations, it is the duty of the auditors to develop the detailed plan of the audit operation along with the development of the audit strategies. There is not any exception of this fact in case of Western Australian Auditor Generals Report about the information technology. Some specific strategies have been at the time of the development of this audit report. This particular audit report is the summary of the results of the 2012 annual cycle of audit. As per the audit strategy, the main objective of this report is to audit the various aspects of the information technology regarding to the business organizations. According to the audit strategy of this report, twenty-one companies have been benchmarked against the International Standards for Information Security. This is a major strategy for the preparation of this report. These agencies have been taken into consideration so that the information technology performance of the business organizations can be compared against them. This is a useful strategy to detect the loopholes in the various aspects of the information technology of the business organizations. The main purpose behind the adoption of this strategy is to highlight the needs for the organizations to provide greater attention to the risk management and security issues regarding the information technology. Another major strategy of the preparation of this audit report is the selection of five key business applications. These five aspects are taken into consideration, as they are the important factors in the information technology. The audit evaluation of these five aspects will be h elpful to detect the weaknesses and loopholes in the various infrastructure of the information technology of the companies. These major strategies have been used in this audit report. Identification and Discussion of Irregularities From the earlier discussion, it can be observed that there are various kinds of principles and regulations of audition profession that the auditors need to comply with at the time of conducting the audit operations for the organizations (Vanstraelen et al., 2012). According to the auditing principles and standards, an audit report must have some major components. The first two components are the title of the report and a proper introduction. In case of Western Australian Auditor Generals Report, these two parts are present as the report has both a title and an introduction. However, the report does not have any separate section for scope, as this is one of the requirements of an ideal audit report. In the scope paragraph, the rules and methods that need to be followed at the time of preparing the report are mentioned. In the Western Australian Auditor Generals Report, the auditors have not mentioned the methods and standards that have been followed at the time of preparing audit repo rt (Mock et al., 2012). The findings of the audit operations are all over the audit report. It implies that the auditor have done his job significantly. Another two of the major components of the audit reports are the name of the auditor and signature of the auditor. In case of Western Australian Auditor Generals Report, it can be seen that both these above-mentioned aspects are presented in the audit report (Knechel et al., 2012). The last component of audit report is the auditors recommendations that are well provided in the audit report. Recommendations From the above discussion, some irregularities can be spotted in the Western Australian Auditor Generals Report. Due to these irregularities, it is hard to understand that whether this report has complied with all the auditing standards and principles. Hence, some of the recommendations are provided below: It is recommended that that the audit report needs to be developed as per the actual structure of the audit reports. It is recommended that all the components of an ideal audit report must be there in the Western Australian Auditor Generals Report. It is recommended that at the time of preparing the audit report, the auditor needs to follow the guidelines and principles of Generally Accepted Auditing Standards. It is recommended that the audit report must contain the scope and executive summary portions that will include the rules and methods that need to be mentioned at the time of developing the audit reports. Conclusion The main objective of the study is to analyze and evaluate the different aspects of Western Australian Auditor Generals Report that is about the audit on information technology. For this purpose, there major aspects that needed to be discussed are the audit legislations, Generally Accepted Auditing Standards and ISACAs COBIT. Three of the major audit legislatives are Auditor-General Act 1997, Public Governance, Performance and Accountability Act 2013 and Australia National Audit Office (ANAO) Auditing Standard. At the time of the audit operations, the auditors need to comply with all the standards. In case of Western Australian Auditor Generals Report, the auditor has adopted certain strategies so that the loophole in the information technologies of the companies can be identified. Some of the major irregularities in the Western Australian Auditor Generals Report have been spotted. It has been seen that some of the major components of the ideal audit report are missing in the Western Australian Auditor Generals Report like the scope of the report, the used methods in the report and others. Based on the outcome of the whole study, some recommendations have been provided. References About ISACA. (2017).Isaca.org. Retrieved 8 May 2017, from https://www.isaca.org/about-isaca/Pages/default.aspx Arens, A. A., Elder, R. J., Mark, B. (2012).Auditing and assurance services: an integrated approach. Boston: Prentice Hall. Australian Auditing Standards. (2017).Auasb.gov.au. Retrieved 8 May 2017, from https://www.auasb.gov.au/Pronouncements/Australian-Auditing-Standards.aspx Australian National Audit Office (ANAO) Auditing Standards (09/03/2017). (2017).Legislation.gov.au. Retrieved 8 May 2017, from https://www.legislation.gov.au/Details/F2017L00230 Causholli, M., Knechel, W. R. (2012). An examination of the credence attributes of an audit.Accounting Horizons,26(4), 631-656. Christensen, B. E., Glover, S. M., Omer, T. C., Shelley, M. K. (2015). Understanding audit quality: Insights from audit professionals and investors.Contemporary Accounting Research. COBIT 5 ISACA's new framework for IT Governance, Risk, Security and Auditing. (2017).qualified-audit-partners.be. Retrieved 8 May 2017, from https://www.qualified-audit-partners.be/user_files/QECB_GLC_COBIT_5_ISACA_s_new_framework_201303.pdf Flood, J. M. (2016). AU?C 230 Audit Documentation.Wiley Practitioner's Guide to GAAS 2015: Covering all SASs, SSAEs, SSARSs, PCAOB Auditing Standards, and Interpretations, 23-32. Generally Accepted Auditing Standards. (2017).aicpa.org. Retrieved 8 May 2017, from https://www.aicpa.org/Research/Standards/AuditAttest/DownloadableDocuments/AU-00150.pdf Kinney Jr, W. R. (2015). GAAS 1963-2012: The Global Foundation of Independent Audits and Research in Auditing. Knechel, W. R., Krishnan, G. V., Pevzner, M., Shefchik, L. B., Velury, U. K. (2012). Audit quality: Insights from the academic literature.Auditing: A Journal of Practice Theory,32(sp1), 385-421. Legislation and standards | Australian National Audit Office. (2017).Anao.gov.au. Retrieved 8 May 2017, from https://www.anao.gov.au/about/legislation-and-standards Meyer, C. (2016). Sound Audit Quality Control.Journal of Accountancy,221(3), 18. Mock, T. J., Bdard, J., Coram, P. J., Davis, S. M., Espahbodi, R., Warne, R. C. (2012). The audit reporting model: Current research synthesis and implications.Auditing: A Journal of Practice Theory,32(sp1), 323-351. Pitt, S. A. (2014). International standards for the professional practice of internal auditing. Vanstraelen, A., Schelleman, C., Meuwissen, R., Hofmann, I. (2012). The audit reporting debate: Seemingly intractable problems and feasible solutions.European Accounting Review,21(2), 193-215.

Henry David Thoreau Essay Research Paper He free essay sample

Henry David Thoreau Essay, Research Paper He spent his life in voluntary poorness, enthralled by the survey of nature. Two old ages, in the prime of his life, were spent life in a hovel in the forests near a pool. Who would take a life like this? Henry David Thoreau did, and he enjoyed it. Who was Henry David Thoreau, what did he make, and what did others believe of his work? Henry David Thoreau was born in Concord, Massachusetts on July 12, 1817 ( Thoreau 96 ) , on his grandma # 8217 ; s farm. Thoreau, who was of French-Huguenot and Scottish-Quaker lineage, was baptized as David Henry Thoreau, but at the age of 20 he lawfully changed his name to Henry David. Thoreau was raised with his older sister Helen, older brother John, and younger sister Sophia ( Derleth 1 ) in genteel poorness ( The 1995 Grolier Multimedia Encyclopedia 1 ) . It rapidly became apparent that Thoreau was interested in literature and authorship. At a immature age he began to demo involvement authorship, and he wrote his first essay, The Seasons, at the stamp age of 10s, while go toing Concord Academy ( Derleth 4 ) . In 1833, at the age of 16, Henry David was accepted to Harvard University, but his parents could non afford the cost of tuition so his sister, Helen, who had begun to learn, and his aunts offered to aid. With the aid of his household and the beneficiary financess of Harvard he went to Cambridge in August 1833 and entered Harvard on September foremost. He [ Thoreau ] stood close to the top of his category, but he went his ain manner excessively much to make the top ( 5 ) . In December 1835, Thoreau decided to go forth Harvard and effort to gain a life by learning, but that merely lasted about a month and a half ( 8 ) . He returned to college in the autumn of 1836 and graduated on August 16, 1837 ( 12 ) . Thoreau # 8217 ; s old ages at Harvard University gave him one great gift, an debut to the universe of books. Upon his return from college, Thoreau # 8217 ; s household found him to be less likely to accept sentiments as facts, more argumentative, and extraordinarily prone to floor people with his ain independent and unconventional sentiments. During this clip he discovered his secret desire to be a poet ( Derleth 14 ) , but most of all he wanted to populate with freedom to believe and move as he wished. Immediately after graduation from Harvard, Henry David applied for a teaching place at the public school in Concord and was recognized. However, he refused to welt kids as penalty. He opted alternatively to present moral talks. This was looked down upon by the community, and a commission was asked to reexamine the state of affairs. They decided that the talks were non ample penalty, so they ordered Thoreau to welt fractious pupils. With arrant disdain he lined up six kids after school that twenty-four hours, flogged them, and handed in his surrender, because he felt that physical penalty should hold no portion in instruction ( Derleth 15 ) . In 1837 Henry David began to compose his Journal ( 16 ) . It started out as a literary notebook, but subsequently developed into a work of art. In it Thoreau record his ideas and finds about nature ( The 1995 Grolier Multimedia Encyclopedia 1 ) . Subsequently that same twelvemonth, his sister, Helen, introduced him to Lucy Jackson Brown, who merely happened to be Ralph Waldo Emerson # 8217 ; s sister-in-law. She read his Journal, and seeing many of the same ideas as Emerson himself had expressed, she told Emerson of Thoreau. Emerson asked that Thoreau be brought to his place for a meeting, and they rapidly became friends ( Derleth 18 ) . On April 11, 1838, non long after their first meeting Thoreau, with Emerson # 8217 ; s assist, present his first talk, Society ( 21 ) . Ralph Waldo Emerson was likely the individual most prodigious individual in Henry David Thoreau # 8217 ; s life. From 1841 to 1843 and once more between 1847 and 1848 Thoreau lived as a member of Emerson # 8217 ; s family, and during this clip he came to cognize Bronson Alcott, Margaret Fuller, and many other members of the Nonnatural Baseball club ( Thoreau 696 ) . On August 31, 1839 Henry David and his senior brother, John, left Concord on a boat trip down the Concord River, onto the Middlesex Canal, into the Merrimack River and into the province of New Hampshire. Out of this trip came Thoreau # 8217 ; s first book, A Week on the Concord and Merrimack Rivers ( 25 ) . Early on in 1841, John Thoreau, Henry # 8217 ; s beloved older brother, became really badly, most likely with TB, and in early May a hapless and overwrought Henry David moved into the upstairs of Ralph Waldo Emerson # 8217 ; s house ( 35 ) . On March 11, 1842 John died, and Henry # 8217 ; s life long friend and comrade was gone ( 40 ) . In early 1845 Thoreau decided to do a visit to nearby Walden Pond, where Emerson had late purchased a secret plan of land. He built a little cabin overlooking the pool, and from July 4, 1845 to September 6, 1847 Thoreau lived at Walden Pond ( Thoreau 697 ) . When asked why he went to populate at Walden Pond Thoreau replied: I went to the forests because I wished to populate intentionally, to look merely the indispensable facts of life, and see if I could non larn what it had to learn, and non, when I came to decease, detect that I had non lived. I did non wish to populate what was non life, life is beloved, nor did I wish to pattern surrender, unless it was rather necessary. I wanted to populate deep and suck out all the marrow of life # 8230 ; ( Thoreau 75- 76 ) . One dark in July 1846, during his stay at Walden, Thoreau was walking into Concord from the pool when he was accosted by Sam Staples, the Concord prison guard, and charged with non holding paid his canvass revenue enhancement. Thoreau had non paid a canvass revenue enhancement since 1843 when his friend Bronson Alcott spent a dark in gaol for non paying his. He didn # 8217 ; t see why he should hold to pay the revenue enhancement, he had neer voted, and he knew that such a strictly political revenue enhancement had to be affiliated with the support of the Mexican War and the subsistence of bondage, both of which he strongly objected to ( Derleth 66 ) . The undermentioned forenoon Thoreau was released because person, likely his Aunt Maria Thoreau, had paid his dorsum revenue enhancements ( 68 ) . This imprisonment compelled Thoreau to compose Civil Disobedience, one of his most celebrated essays. On May 6,1862 ( Thoreau 697 ) , after an futile journey to Gopher state in 1861 in hunt of better wellness, Henry David Thoreau died of TB. Thoreau was buried in Sleep Hollow Cemetery in Concord near his friends Ralph Waldo Emer boy, Nathaniel Hawthorne, and Bronson Alcott ( The 1995 Grolier Multimedia Encyclopedia 2 ) . Thoreau neer earned a support by composing, but his plants make full 20 volumes. His first book, A Week on the Concord and Merrimack Rivers, was a immense failure selling merely 219 of the original 1,000 transcripts ( Thoreau 697 ) , but his philosophy of inactive opposition impacted many powerful people such as Mahatma Gahndi and Martin Luther King, Jr. ( The 1995 Grolier Multimedia Encyclopedia 1 ) . Thoreau # 8217 ; s try, Civil Disobedience, accentuated personal moralss and duty. It urged the person to follow the dictates of scruples in any struggle between itself and civil jurisprudence, and to go against unfair Torahs to raise their abrogation. Throughout his life, Thoreau protested against bondage by lecture, by abetting at large slaves in their abscondment to freedom in Canada, and by externally supporting John Brown when he made his hapless onslaught on Harpers Ferry in 1859 ( 2 ) . Walden is conceivably Thoreau # 8217 ; s most celebrated work, nevertheless, for about a century after it # 8217 ; s publication it was considered to be merely a aggregation of nature essays, as societal unfavorable judgment, or as a actual autobiography. Walden is now looked upon as a created work of art ( Thoreau 697 ) . In Walden Thoreau expresses his sentiments on changing topics such as, the attitudes of society, age, and work. Thoreau felt that society had no right to judge people on the footing of their visual aspect: No adult male of all time stood the lower in my appraisal for holding a spot in his apparels ; yet I am certain that there is greater anxiousness, normally, to hold stylish, of at least clean and unpatched apparels, than to hold a sound scruples ( Thoreau 27 ) . Thoreau believed in relaxation and simpleness, and he said: As for work, we haven # 8217 ; t any of any effect ( 78 ) . Thoreau besides believed that older people should non state younger people how to populate because: Age is no better, barely so good, qualified for an teacher as young person, for it has non profited so much as it has lost. One may about doubt if the wisest adult male has learned anything of absolute value by life ( 16 ) . Walden is filled with irony, unfavorable judgment, and observations of nature, life, and society, and is written in a really alone manner. Walden has been described as an luxuriant system of round imagination which centres on Walden Pond as a symbol of Eden, the ideal of flawlessness that should be striven for ( Thoreau 697 ) . Thoreau has been called America # 8217 ; s greatest prose stylist, naturalist, innovator ecologist, environmentalist, airy, and humanist ( The 1995 Grolier Multimedia Encyclopedia 2 ) . It has besides been said that Thoreau # 8217 ; s manner shows an unconscious, but really pointed grade of Emerson # 8217 ; s influence. However, there is frequently a discourtesy, and an unartistic sloppiness in Thoreau # 8217 ; s manner that is non at all like the manner of Emerson. Thoreau possessed an astonishing strong suit for showing his many observations in graphic colour: No 1 has of all time excelled him in the field of minute description. His acute powers of observation, his ability to maintain for a long clip his attending upon one thing, and his love of nature and of purdah, all lend a distinguishable individualism to his manner ( Pattee 226 ) . Thoreau # 8217 ; s good friend Bronson Alcott described his manner as: More crude and Homeric than any American, his manner of thought was robust, racy, as if Nature herself had built his sentences and seasoned the sense of his paragraphs with his ain energy and salubriousness. Nothing can be spared from them ; there is nil otiose ; all is compact, concrete, as nature is ( Alcott 16 ) . Most of Thoreau # 8217 ; s Hagiographas had to make with Nature which caused him to have both positive and negative unfavorable judgment. Paul Elmer More said that Thoreau was: The greatest by far of our authors on Nature and the Godhead of a new sentiment in literature, but he so does a complete bend around to state: Much of his [ Thoreau s ] authorship, possibly the greater portion, is the mere record of observation and categorization, and has non the slightest claim on our recollection, # 8212 ; unless, so, it posses some scientific value, which I doubt ( More 860 ) . Thoreau was ever really blunt in everything he said. Examples of this can be found throughout Walden, one of which being his statement in chapter two: To a philosopher all intelligence, as it is called, is chitchat, and they who edit and read it are old adult females over their tea ( Thoreau 79 ) . There is surely no substitute sentiment, nor simulation of fear of benevolence in Walden ( Briggs 445 ) . Thoreau was a philosopher of individuality, who placed nature above philistinism in private life, and moralss above conformance in political relations ( The 1995 Grolier Multimedia Encyclopedia 1 ) . His life was marked by capricious Acts of the Apostless and unusual bases on public issues ( Thoreau 697 ) . These curious beliefs led to a batch of unfavorable judgment of Thoreau and his work. James Russell Lowell complained the Thoreau exalted the restraints of his ain temperaments and insisted upon accepting his defects and infirmities as virtuousnesss and powers. Lowell considered: a great trade of the modern sentimentalism about Nature # 8230 ; a grade of disease ( Wagenknecht 2 ) . In some ways Walden is deceiving. It consists of 18 essays in which Thoreau condenses his 26 month stay at Walden Pond into the seasons of a individual twelvemonth. Besides, the thought is expressed in Magill # 8217 ; s Survey of American Literature that: Walden was non a wilderness, nor was Thoreau a innovator ; his hut was within two stat mis of town, and while at Walden, he made about day-to-day visits to Concord and to his household, dined out frequently, had frequent visitants, and went off on jaunts. Walden is a testament to the regenerating power of nature, to the demand of regard and saving of the environment, and to the belief that: in abandon is the redemption of the universe ( Magill 1949 ) . Walden is merely an experience recreated in words for the intent of acquiring rid of the universe and detecting the ego ( Thoreau 697 ) . Henry David Thoreau strived for freedom and equality. He was opinionated and argumentative. He stood up for what he believed in and was willing to contend for it. His instructions and Hagiographas had an astonishing impact on people and the universe, and will hold for centuries to come.