Noah and Utnapishtims Wild Ride Essay - 604 Words

Noah and Utnapishtim’s Wild Ride Almost every religion in the world has a story about the â€Å"Great Flood† which destroys the earth, and each teaches its followers a different story about this disaster. While the Babylonians have the story of Utnapishtim from the Epic of Gilgamesh, the Judeo Christians have Noah from the Bible. Both men save a few people and many animals. In these stories, Noah and Utnapishtim seem to have similar situations, but a further analysis shows how truly different the two stories are. The boats in each story are exceptionally different. In the Epic of Gilgamesh, Utnapishtim’s boat was six stories high, had nine apartments in each story, had a flat bottom, and was one hundred and twenty cubits high as well as wide†¦show more content†¦When the waters started to recede, Utnapishtim sent out a dove first, and she came back finding no place to rest (par 16). He then sent out a swallow, which also returned (par 16). The third bird he sent out was a raven, and she did not return, for she had found a place to rest (par 16). The first bird Noah sent out was a raven (8:7). He sent out the dove next, but she returned with no place to rest (8:8-9). He waited for a week and sent the dove out again, and she brought back an olive branch (8:10-11). He waited yet another week and sent her out again, but this time, she did not return (8:12). In each story, the birds that let them know the water is gone are different. Noah and Utnapishtim seem to survive similar situations in each story, but they are a far cry from each other. Each of their boats is built in different dimensions, are made from varied kinds of materials, and structured differently. The storms in each story lasted for assorted periods of time, and they were inside the boats for different lengths of time as well. They both sent out different birds for various reasons in their stories. Each story clashes with the other in numerous distinctive

Set During the Civil Rights Movement, Fences by August...

Fences Fences by August Wilson took place during the civil rights movement. The play is about Troy Maxson who is a fifty- three year old man whose life revolves around the generation gaps between his father and his son Cory. This paper will discuss Troy‘s relationship with his father, Troy and Cory relationship, civil rights influences on generation gaps. Troy views his father as abusive not a good father causing friction between him and his father. Troy describes his father to not have the â€Å"walking blues† like Bono’s father who walked out on him but rather provided for his family (1310). Even though his father provided Troy with necessities, he did not get the love and support of his father. His father would basically â€Å"sit down and eat two chickens and give you the wing† when it came time to eat. In which he proves that his father was not a great dad to begin with. During this time Troy’s father used to work in the fields and could not go to school in which â€Å"he was trapped† to be a farmer as most people had to use their own physical strength for food and shelter (1310). During the progression of the civil rights movement, Troy gets the opportunity to be a driver instead of a farmer. This causes a friction between Troy and the memory of his father because of the different societies they live. This generation gap affects how Troy’s father raises Troy â€Å"to become a man †¦at age fourteen† (1310). Troy’s father raises Troy to become terrifiedShow MoreRelatedAugust Wilson Fences984 Words   |  4 PagesAmerican Minister and a human rights activist. It means that sometimes you have to fight in order to achieve peace. I agree with what he said because in order to get what you want you have to fight for it. Two literary works that reflect this quote are Fences, a play about the struggles of African American before and during the Civil Rights Era in the 1950s and 60s, by August Wilso n and â€Å"The Yellow Wallpaper† a short story that shows the difference between women and men during that time, by CharlotteRead MoreAfrican Americans During World War I1579 Words   |  7 PagesMany African Americans had moved north during the Great Migration to escape conditions in the south, but found that discrimination was still prevalent in northern cities. African Americans not only had difficulties finding jobs, but still felt the stigma of being black. Living within the time of legal discrimination, many African Americans soon realized that though they may have escaped the violence of the south, they still had to deal with the challenges and setbacks of being black in America. TheRead MoreAnalysis Of Fences By August Wilson1656 Words   |  7 Pagesand typically a positive thing. There are times, however, when the people that children emulate are not the best examples society has to offer. In the play Fences Cory looks up to his dad when it comes to sports. Howev er, by the end of the play the reader starts to notice that Troy is not the man to look up to. The plot in Fences by August Wilson is centered around an African American family that looks at the world a little differently by that I mean when Troy was young people believed blacks shouldn’tRead MoreSpirituality Religion in August Wilsons Fences1072 Words   |  5 PagesFen Spirituality amp; Religion | In August Wilson’s â€Å"Fences† | | Mia Savage ENG 102 Essay #3 | 11/11/2011 | Introduction: â€Å"Fences† is one of ten plays written by August Wilson that document historic periods in Black American life. It is a colorful and thoughtfully written piece that tells the story of one family’s struggle in Civil Rights Era America, an empowering and complicated time for lower and middle class blacks struggling to attain an ideal of the â€Å"American Dream†. TroyRead MoreFences : Fences By August Wilson1541 Words   |  7 PagesName: Alejandro Ahmed Date: 12/6/16 Unit: American Drama Title: Fences Author: August Wilson Year of Publication: 1986 Fences Study Guide Descriptive i. Overview: â€Å"Fences†, was a play written by August Wilson in 1986. The play communicates the story of the son of an unsuccessful sharecropper, Troy Maxson, who has lived most of his life independently due to his father’s abuse during his childhood. 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The play was set in 1950, almost a decade prior than the civ ilRead MoreThe African American Struggle During The United States Essay2085 Words   |  9 PagesThe African American Struggle in the United States Before the civil rights movement in America, many writers that grew up during times of oppression and racial discrimination began to speak out about the problems African Americans faced. Wilson, Hughes, and Hansberry explore the themes of racism and the American dream in their works to reveal the situation for black Americans in the United States during the time period after World War II. The American dream is the idea that every person shouldRead MoreFences Research Paper1912 Words   |  8 PagesFences Lives are lead with anxiety over certain issues and with apprehension towards certain events. This play, Fences written by the playwright August Wilson deals with the progression of a family through the struggles of oppression and the inability to obtain the American Dream. The characters in the play develop throughout the story and can be viewed or interpreted in many different ways, but one man remains constant during the play and that is Troy. Due to certain eventsRead MoreThe Theme Of Fences, By August Wilson1566 Words   |  7 Pagesbecause of these interests that people develop their own dreams and aspirations for their future. These dreams may be about career or finding happiness or even about family. There are many hurdles in the path to achieving dreams. In the play, Fences, August Wilson centralizes many conflicts in the plot around each individual character’s pursuit of their dreams and aspirations and the difficulties they face. Although there are many different themes in this play, the main theme concerns the pain and sufferingRead MoreThe Tragedy Of Troy Maxson2580 Words   |  11 Pagesthere must be specific elements in the creation of a tragic hero that can be difficult to determine in contemporary tragedy, which focuses on the realism of sociological issues of society such as in August Wilson’s play Fences. Since Wilson introduced the protagonist of his Pulitzer Prize winning play Fences to audiences in 1985, many have debated as to whether or not Troy Maxson should be classified as a tragic victim of circumstance or a tragic hero. Wilson’s poetic use of literary devices makes it

Managing Next Generation Competition †Free Samples to Students

Question: Discuss about the Managing Next Generation Competition. Answer: Introduction: The Saudi Aramco Company is officially known as the Saudi Arabian Oil Company and is an Oil and natural gas supplying Company based in Dhahran in the oil rich nation. The company is the largest oil company of the world (saudiaramco.com 2018). The company was established in the year 1933 under the name of California-Arabian Standard Oil Company and changed its name in the year 1988 to Saudi Oil Company. The company has annual revenue of more than US$ 300 billion. The company is totally owned by the Saudi Arabian government and has employee strength of more than 60,000. The company has extensive operations in the mentioned Country and owns a number of large oil and gas fields which includes the Worlds largest natural gas reserve. The operations of the company are spread across the world and exports oil and natural gas to different countries of the globe. As mentioned earlier the company carries on its administrative operations from the Dhahran office that includes exploration, producti on, refining and other necessary tasks involved in the production of oil and natural gas. The activities are closely monitored by the ministry of petroleum and mineral resources along with the proper coordination of the council for Minerals and Petroleum. Apart from the main products in the form of Oil and Natural gas the company produces and exports other secondary oil products like Gasoline, Sulfur, Crude Oil, Petroleum, LPG, Kerosene, Sales Gas, Fuel oil, Aviation oil and many other different oil and gas related products. The management of the organization has a planned and strategic approach to serve all their customers in a proper and fair manner. The containers and crude ships owned by the organization deliver the products to different parts of the world. Organization Values and Vision Before discussing the values and mission of the company it is important to have an idea on the reasons behind the existence of the company and its responsibility towards the society. The first and foremost reason for the existence of the organization is the need for oil and natural gas. Oil and Natural gas are the most crucial fuels that run the world, without which the world will come to a standstill and the economic growth of the countries will come to a standstill. Therefore apart from making money and profits the company is dedicated and focused to provide the main source of energy to the world. The management of the company has decided on the vision of the company for 2020 (saudiaramco.com 2018). It aims to be the Worlds largest leading integrated energy and Chemicals Company and will focus extensively on maximizing the income of the organization by ensuring a sustainable and diversified expansion of the economy of the Kingdom. According to the management this will help the orga nization to be a globally competitive energy producing organization. The Company has to provide tremendous hard work and energy along with large scale investment to achieve the main goals of the organization for the coming years. This includes; Reinforcing the leading position in oil and gas production and also new oil fields exploration Integrating the hydrocarbon value chain within the business Enabling the green and sustainable development of the organization. Be an able employer with proper strategy The company has recently announced the multilayered drive to increase the capacity of oil production to 12 million barrels per day. This will help the company to meet the excess demands of the future and ensure the sustainability of the organization. The mission of the company is to ensure the economic progression of the Kingdom and also ensure the profitability in the hydrocarbon operations of the state. The mentioned oil company has a dedicated CSR initiative that helps them to serve the society in a better way. The company being a global leader in oil is committed towards providing the best CSR initiative for the organization. Since the establishment of Aramco Asias priority list the management of the company constantly pushes itself to be among the leaders in CSR activities. The following business aims to promote a sustainable, social, environmental and knowledgeable development in the areas where it operates its business (Porter and Kramer 2019). The company believes that innovation connects people, ideas and energy and helps to realize the full potential of the available resources. The full utilization of the resources helps the organization to use all the benefits of such types of resources. However the company recently faced problems in implementing the CSR strategies because of the new OPEC agreement. The company recently had to cut down the investments in specific markets bu t hopes to regain the lost market share by the implementation of a fresh strategy. According to the management of the organization the company can cope up with the problems because of the large scale and reliable consumer base for the products and services of the organization. The main areas where the company aims to focus are; Safety measures for the workers who works in oil drills The company must cut down emissions to help achieve green sustainability Energy efficiency Promote knowledge and ensure employee satisfaction The company has been consistent towards its development over the years and has never lacked the quality or intent to achieve growth. The consistency of the organization has helped to be the largest oil producing company of the world. The company has provided utmost value to the employees. The five major corporate values of the organization are excellence, safety, integrity, accountability and citizenship. All these different values help the organization to ensure the value of the employees and ensure the utmost productivity for the organization. The company has a strong senior leadership. A strong senior leadership helps the organization to be at its very best and perform accordingly. The presence of such a strong leadership at the helms of the organization helped the Company to cope up with the cyber attack crisis in the year 2012. The leaders are way forward than the present times and thus the policies and programs of the organizations are way ahead of their competitors which in tu rn helps them to attain the strategic competitive advantage in the organizations. Hamel and Prahalad (2005) describes that strategic intent sets out the target of the Company that deserves personal effort and high level of commitment. The CEOs in most of the companies express their strategic intent in terms of the wealth acquired by the stakeholders of the organization. The strategic intent of the following oil company can be measured by the willingness of the central management to expand the business globally. The process of strategic planning and that of strategic intent is way different from each other. Strategic planning aims to make the company sustainable whereas strategic intent of Saudi Aramco is to stay profitable all the time and remain the best in the market (Hamel and Prahalad 2005). The following company has taken different steps to establish the supremacy of the organization which includes, providing employees with the required skills that are needed to work effectivel y, provide enough challenge to the organization to take care of one challenge at a time and also establish transparent milestones and review them accordingly. The neoclassical economics and different management theories assume that the mentioned organization has the objective to maximize the profit. The key agent in such different kind of models is the shareholder which acts as the ultimate residual claimant and provides the different financial resources for the operations of the mentioned organization. The last 5 to 10 years has seen a rapid strategic change in the organization (Reeves and Ventura 2012). The integration of social and environmental issues in the business models and daily operations of the organization have made it one of the best in the business. In the present times most of the companies have sustainability programs. Saudi Aramco is one of these few organizations that have a perfect sustainability program to address the interests of stakeholders, investors, employees, customers and the governments at large. The company has increased the shareholder value as well as increased the performance of the firm on the environmenta l and social basis. The management of the company does not launch programs with the hope that they may be financially profitable but with the hope of improving their ESG performances (Kourdi 2015). The management of Saudi Aramco has the objective to create the trade offs and frameworks for creating the sustainable strategies that boost up both the financial as well as the ESG performance of the organization. Chan Kim and Renee Mauborgne (2004) in their research on blue ocean strategy have discussed the blue ocean strategy which is adapted by most of the companies like Saudi Armco. The blue Ocean Strategy is quite different from the Red Ocean strategy in their approach as because it creates uncontested space in the market, creates new demand for the products and the services in the market and also makes the completion from the other companies totally irrelevant. The creation of the business values helps the organization to attain superiority in the market by removing any tradeoffs between the cost of the products and their values. The ESG issues of the companies are well addressed by the management as because avoidance of such issues can lead to destruction. The absence of a proper working condition for the employees of the organization along with the absence of a friendly workplace can create havoc as it will invite the press and will lead to a fall in the market shares of the company. The following issue was faced by the management of Apple in China where deplorable working conditions in the manufacturing unit was highlighted by the media. It led to a massive reduction in the sales of the company products and thus the company was forced to change such terrible working conditions (Fakhimi et al. 2017). Saudi Aramco being an oil company has various risks in the workplace. The employees are vulnerable to large scale fire, oil spills, gas contamination, leakage of harmful gas and many other similar incidents that can lead to fatal incidents and even serious issues related to health. The company has thus prioriti zed the ESG performance more than the financial performance as because a successful ESG performance helps the organization to improve their financial performance. The mentioned oil company thus fulfills the ESG criteria to avoid any such complications in the workplace. The management of the company has identified working conditions of the employees to be their main ESG issue in the business. Such an issue can adversely affect their financial performance as loss of labor will lead to less production. The company has implemented a number of different steps with the implementation of the latest technologies to ease the works of the labor and increase their security (Collis and Rukstad 2008). The shareholders of the company will certainly be benefitted once the labors or the employees are happy and can increase the turnover of the organization. The management of the organization has implemented the use of incentives for better performance to utilize the resources of the employees. Thus such steps clearly show the strategic intent of Aramco to be at the top. Some of the main steps the management of Aramco takes to implement ESG strategies are; Green Sales and Marketing- The improvement of the revenue through increased shares and price premiums by the marketing sustainability attributes. Regulatory Management- The lowering of the risks and capturing the opportunities to regulate the policies within the company Sustainable Operations- Reduction of the operational costs by way of improved management of the internal resources of the organization which includes water, waste, carbon, employee engagement Sustainable Value- The improvement of the resource management and reduction in the impact of the operations of the company on the environment. It also includes the improvement in the reduction of the costs and improvement in the value propositions. Risk Management- The risk Management process involves the management of the company to take care of the reputations of the organization and also control the operational risks of the organization and to develop strategies to fight the effects of climate change. Growth- The innovation of different new products and services is one of the main strategies of Aramco management that helps the organization to achieve growth as well as sustainability. It also helps in the identification of new markets and expand their services to different other parts of the world. Shift in the Paradigm The management of the oil and gas industry traditionally used to maximize the profitability of the firm on a short term basis in order to generate the cash flow and equity to speed up the long term sustainability in the market (Eccles et al. 2014). However the change in the modern market has led to a paradigm shift to the strategic approach of the organization. The change in the environmental performance along with the stress on ESG values is the key to the success of the business. Therefore the approach of the Aramco management is now more employees based than the traditional financial based approach. Most of the organizations in the modern days have a system in place for each and everything. This varies from the acquisition of customers to the management of the customer relationships by providing quality services and products to the customers of the organization. Saudi Aramco is the national oil company of Saudi Arabia and owns the largest reserves of oil in the world. The company has been able to maintain the leading position among the petroleum producing countries and the petroleum producing companies of the world. The company is accepted as one of the most powerful and influential among all the other oil producing companies of the world. The current strategy adapted by the organization is to regain the lost market share of the organization after the end of the OPEC led supply cut pact and has plans to push ahead with a dynamic expansion strategy (Bridge and Le Billon 2017). The company aims to move ahead of the refining and petrochemical sector and have started discussions and negotiations with a number of different Asian countries to expand. The managing director of the company has aims to reduce the allocations in a number of different countries in order to grab the market share after the end of the agreement. As mentioned in section 1 the company is confident of regaining the lost grounds because of the presence of a large customer base. The management of the particular company has set aside a number of different strategies for the coming days which includes; Reinforcing our position in oil and gas exploration and production The integration of the business along the hydrocarbon chain to have the maximum impact Enabling the sustainable dev elopement of the organization and the country Technological development, proper research and innovation. All these strategies are believed to be achieved within the next 10 years. Though there are lots of such different strategies the main concept behind such strategies is the overall development of the business in the best sustainable way. The strategic scope of the organization is divided into customer offering, geographic location and many more such different features (Eccles and Serafeim 2013). The different dimensions have their own area of importance. However the management of Saudi Aramco has defined customer and geographical location to be the most important amongst the three of them (Benn Edwards and Williams 2014). Customers are the main assets of the business and thus Aramco adds great value to all their customers. On the other hand geographical location of the different facilities of the companies is utmost important to select the proper strategy of the business. The company enjoys a strategic advantage in the kingdom of Saudi Arabia because of the involvement of the government and also because of the sheer size of the business and the large scale presence of the organization in almost everywhere in the world. Apart from such an advantage the management of the company has provided a great value for the employees of the organization. The employees are able to work in a friendly environment and enjoy lots of benefits (Bae and Heo 2018). The providence of such benefits helps the organization to increase their efficiency. The management of the company provides training to the existing as well as the new employees to help them adapt with the organizational functioning and sharpen their skills. Thus such strategies of the organization help the organization to move towards the strategic goals. Strategic Changes within the organization The mentioned oil company has reportedly adapted the Acceleration Transformational Program which is used to implement change within the organization. This particular program involves the different functions of the management which involves planning, organizing and leading. The planning involves the identification of the different goals and objectives of the organization. Organizing is one of the most key aspects of the organization as because it involves the workforce of the company and the way in which the work is done within the organization. Last but not the least leading refers to motivating, educating and helping the employees of the organization in distress (Banerjee 2017). Controlling is also considered too be a factor which refers to the leadership qualities of the higher management and the careful observation for achieving the objectives set by the management. The mentioned program strives to solve the potential of the employees by not just completing the task assigned to th em but also by ensuring a professional approach. Saudi Aramco is already an established company in the oil and Natural gas segment and recently it is slowly increasing its production and also shifting itself towards the production of other items in the petrochemical segment. Such a shift will result in more profit for the organization in the coming days and also ensure its sustainability. Therefore the adaption of the new strategy and the change in the production lines of the business will ensure the stronghold of the organization in the oil and natural gas segment and help in the rise of the economic prowess of the country. References Bae, J.Y. and Heo, E., 2018. Armed conflicts in the Middle East and international oil company returns.Energy Sources, Part B: Economics, Planning, and Policy,13(1), pp.21-27. Banerjee, S.B., 2017. Corporate environmentalism and the greening of strategic marketing: Implications for marketing theory and practice. InGreener Marketing(pp. 16-40). Routledge. Benn, S., Edwards, M. and Williams, T., 2014.Organizational change for corporate sustainability. Routledge. Bridge, G. and Le Billon, P., 2017.Oil. John Wiley Sons. Collis, D.J. and Rukstad, M.G., 2008. Can you say what your strategy is?.harvard business review,86(4), pp.82-90. Eccles, R.G. and Serafeim, G., 2013. The performance frontier.Harvard business review,91(5), pp.50-60. Eccles, R.G., Ioannou, I. and Serafeim, G., 2014. The impact of corporate sustainability on organizational processes and performance.Management Science,60(11), pp.2835-2857. Fakhimi, A., Majrouhi Sardrood, J., Mazroi, A., Ghoreishi, S.R. and Azhar, S., 2017. Influences of building information modeling (BIM) on oil, gas, and petrochemical firms.Science and Technology for the Built Environment,23(6), pp.1063-1077. Hamel, G. and Prahalad, C.K., 2005. Strategic intent.Harvard business review,83(7), pp.148-161. Kourdi, J., 2015.Business strategy: a guide to effective decision-making. The Economist. Meckling, J., 2015. Oppose, support, or hedge? Distributional effects, regulatory pressure, and business strategy in environmental politics.Global Environmental Politics,15(2), pp.19-37. Porter, M.E. and Kramer, M.R., 2019. Creating shared value. InManaging Sustainable Business(pp. 327-350). Springer, Dordrecht. Post, C., Rahman, N. and McQuillen, C., 2015. From board composition to corporate environmental performance through sustainability-themed alliances.Journal of Business Ethics,130(2), pp.423-435. Reeves, D.B. and Ventura, S., 2012. i Leadership.AGENDA. Saudi Aramco. (2018).Saudi Aramco where energy is opportunity. [online] Available at: https://www.saudiaramco.com [Accessed 27 Mar. 2018]. Shuen, A., Feiler, P.F. and Teece, D.J., 2014. Dynamic capabilities in the upstream oil and gas sector: Managing next generation competition.Energy Strategy Reviews,3, pp.5-13. Stevens, P., 2016.International Oil Companies. Chatham House.

Waste Management free essay sample

Three conditions are often present when fraud exists; incentives, opportunity, and attitude. All of these conditions can be seen in the fraud at Waste Management. We will write a custom essay sample on Waste Management or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page   Waste Management was under pressure from other companies within the industry that could offer the same services at lower prices to customers. Dean L. Buntrock, founder, chairman, and CEO of Waste Management was the driving force behind the fraud. Buntrock set the earnings targets, fostered a culture of fraudulent accounting, and personally directed certain of the accounting changes to make the targeted earnings. Buntrock presented himself as a pillar of the community, all the while knowingly committing fraud to fund his endeavors. He perceived himself as such an entrepreneur and community servant that ten days before his wrongdoings became public he enriched himself with a tax benefit by donating inflated company stock to his college alma mater to fund a building in his name. Buntrock was not the only one involved in the fraud at Waste Management. Phillip B. Rooney, president and COO, James Koenig, CFO, and four other officers were named in the complaint by the SEC. In addition, the auditing firm Arthur Anderson was alleged to have been aiding Waste Management in their schemes. Every CFO and CAO in Waste Management’s history as a public company had previously worked as an auditor at Anderson. This interesting fact gives some insight into how the company was able to commit their fraudulent activities for so long. REASONS FOR ESTIMATIONS After reviewing Waste Management’s balance sheet it can be seen that many of the account balances were based on significant management estimation techniques. The following is a list of the accounts and reasons why the estimates were required for each account: †¢Accounts Receivable – Accounts receivable were affected because management estimated the allowance for doubtful accounts. †¢Property Equipment – Since the company did not use the correct salvage values and useful lives of property and equipment it also effected the depreciation accounts. †¢Intangibles/Goodwill – Goodwill is affected by the company using estimated values of assets. †¢Accrued Expenses – Managements estimation of expenses affected accrued expenses. ESTIMATIONS – INHERENTLY RISKY Estimations are used by companies to account for future events. Since these events have not occurred yet, there is some level of uncertainty and a lack of information connected with them. These factors increase the inherent risk associated with the accounts that use estimates which also increases the likelihood of material misstatements in the financial statements. AUDITOR RESPONSIBILITIES – MANAGEMENT ESTIMATIONS AU Section 342 of the PCAOB provides guidance to auditors on obtaining and evaluating sufficient appropriate evidential matter to support significant accounting estimates in an audit of financial statements in accordance with generally accepted auditing standards. The auditors objective when evaluating accounting estimates is to obtain sufficient appropriate evidential matter to provide reasonable assurance that: †¢All accounting estimates that could be material to the financial statements have been developed. †¢Those accounting estimates are reasonable in the circumstances. †¢The accounting estimates are presented in conformity with applicable accounting principles and are properly disclosed (PCAOB, 2013). In evaluating reasonableness, the auditor should obtain an understanding of how management developed the estimate. Based on that understanding, the auditor should use one or a combination of the following approaches: †¢Review and test the process used by management to develop the estimate. †¢Develop an independent expectation of the estimate to corroborate the reasonableness of managements estimate. †¢Review subsequent events or transactions occurring prior to the date of the auditors report (PCAOB, 2013). TECHNIQUES There are several techniques that Anderson could have used to assess the reasonableness of the accounting estimates Waste Management used in valuing its estimations of salvage values and useful lives for property and equipment including: †¢Compare the salvage values and useful lives to similar property and equipment used by others in the same industry. †¢Physical examination of the assets to determine if they have been disposed of or are still in use. †¢Review documentation about the assets in questions to determine if the proper useful lives and salvage values are being used. SOX SECTION 206 According to Section 206 of the Sarbanes-Oxley Act of 2002, Conflict of Interest, it shall be unlawful for a registered public accounting firm to perform for an issuer any audit service required by his title, if a chief executive officer, controller, chief financial officer, chief accounting officer, or any person serving in an equivalent position for the issuer, was employed by that registered independent public accounting firm and participated in any capacity in the audit of that issuer during the 1 year period preceding the date of the audit (SEC, 2002). IDENTIFYING ACCOUNTING ERRORS Andersen may have allowed Waste Management to record the identified accounting errors because they wanted to keep their client happy and continue doing business with them. Waste Management was a major client of Andersen and has made a lot of money from the company over the years. This could have led to pressure on the accounting firm to stay on the good side of the company. Another reason could be that since Waste Management was known to employee people who had worked at Andersen the auditor did not want to mess up their chances of landing a job at the company so they went along with what the company was doing. Accounting firms could do several things to ensure that auditors do not succumb to similar pressures on other audit engagements. First they can make sure the auditors that they hire are knowledgeable and practice the regulations that are set in place in the auditing profession. The firms can make it known that they strictly follow the Code of Professional Conduct set forth by the AICPA and if it is violated they will be terminated. Firms could also make it clear that the auditors are there to perform audits of companies and that there main responsibility is to the public to ensure that a company’s financial statements are presented fairly and in accordance with GAAP. The auditor should not be concerned with keeping the company they are auditing happy but doing their job to inform the public.

Stephen Harper - Apology to Former Students of Indian Residential Schools free essay sample

Importance of Carnival in Aphra Behn’s The Rover Essay Essay Example

Importance of Carnival in Aphra Behn’s The Rover Essay Essay Example Importance of Carnival in Aphra Behn’s The Rover Essay Paper Importance of Carnival in Aphra Behn’s The Rover Essay Paper â€Å"Masquerading! A obscene usage to corrupt our young person. There’s something more in this than I imagine. † – Don Pedro Aphra Behn. the first female dramatist to gain a life through her authorship. was besides one of the wittiest and entertaining every bit evidenced through her most good known drama. The Rover. Set in seventeenth century Italy while under the colonial reign of Spain. a big dramatis personae of characters becomes embroiled in scenes of unfaithfulness. seduction. deceit. and luxuriant swordplay. which create tenseness and confusion in add-on to many comedic episodes. The scene is Carnival clip in Venice. which is of import to the secret plan for several grounds: the erosion of masks ( as was customary ) allows a freedom from normal restraints. there is frequently in the drama a error made in individualities. fortunes can ( and do ) happen which could neer otherwise happen. it allows for a fast gait to be maintained which keeps the witnesss involved. and finally. â€Å"confusion captures the spirit of the carnival† ( 1 ) . During carnival times category barriers came down with the rich mingling with the hapless. The tradition of have oning masks at carnival clip became necessary in order to protect the individualities of the rich ( 2 ) . This besides gave chances to move out in a mode far removed from their accustomed 1. By holding her female characters hidden behind masks. Behn is able to take them from their traditional functions as adult females and give them empowerment. In consequence. they can presume new personalities and take their suppressions or the otherwise usual yokes that have been cast on them by a male-dominated society. Hellena is the perfect illustration of one throwing off suppressions and uncovering her inner ego behind the pretense of a mask. Slated for the convent in an attempt by her male parent to consolidate the household fundss. she decides that this carnival will be the clip she finds a adult male – and she sets her sights on one as dare and quick-witted as herself. She is able to track him in different camouflages and at one point sets out to â€Å"vex† him for his maintaining with Angellica. She shows herself to be a strong. independent-thinking adult female in an age when adult females had few personal rights. The carnival scene is the vehicle that gives her the freedom to act in the mode she does. The carnival scene is besides the cause of misguided individualities. Because of this confusion Behn is able to foster the comedic and suspense elements. For illustration. Don Pedro is denied his chance with the lovely Angellica when his friend ( and his intended brother-in-law ) Don Antonio pays his offering to be with her. Don Pedro is further incensed by the fact that this is a rebuff against his sister. Florinda. which finally leads to the scene of a clip and topographic point for a affaire dhonneur. Of class. Don Antonio believes he is facing Belvile from his verbal exchange with Don Pedro. Ironically. when Belvile comes to the assistance of Don Antonio subsequently. he is charged with really making the offense of wounding him. Unwittingly. Don Antonio presses Belvile into contending for him against Don Pedro for the award of Florinda. Belvile’s love! This is one of many cases when the characters end up in entertaining state of affairss due to misidentify individuality. The errors made by the characters frequently mistaking each other has an added consequence of the audience holding to pay particularly close attending themselves to how the secret plan develops. Since all of the action occurs during Carnival ( particularly Venetian ) . the audience of course expects some sort of confusion and mayhem to happen. This helter-skelter environment keeps the gait quickened doing the carnival puting a natural pick for a Swift paced drama. Traditionally. carnivals of this sort â€Å"would take topographic point in the assorted Venetian plaza and would affect repasts of imported daintinesss. dance and amusement by jugglers. acrobats. etc. every bit good a efforts of strength or dare. performed by immature work forces. and normally ensuing in being plunged into the stop deading Waterss of the canal. † ( 2 ) . With the goings-on throughout the metropolis during Carnival. the drama ( as the witnesss expect ) would of course exhibit the same unprompted ambiance of merriment and celerity of motion that occur during carnivals. The drama is besides doing a forward statement for its clip and can because of the peculiar nature of the carnival. Through Hellena. Behn is talking for women’s equality. Hellena while disguised is as brave and vocal as any adult male of the period. She is able to move as work forces do – taking a mate as one would livestock. Another mute averment Behn makes is of the intervention of adult females who were non privileged. Repeated efforts at ravishing Florinda because the work forces thought she was of a lower station don’t put work forces in a good visible radiation. The attitudes of these work forces are that this is recognized pattern and tolerated in seventeenth century society. Undeniably. it would look as if they saw it as their right. Finally. while most work forces would look at Willmore’s high-handed attitude and behaviour with what one might name fear ( who wouldn’t want to be a daredevil? ) . his prevarication. craftiness. and philandering ways are non qualities that cause one to reflect. These things along with the women’s sexual audacity would do this drama to be denigrated in the following epoch. In decision. Behn’s pick to put the action of the drama in Venice during a carnival was appropriate to the subject. Indeed. one could reason that without the carnival as a background. Behn could non hold as efficaciously pulled off the character’s relationships and the myriad encounters about every bit good. The characters actions speak as much if non more than their words do and the velocity of the drama is determined by these actions. This could merely hold been achieved by the confusion and spontaneousness inherent in the nature of carnivals. Therefore. the importance of Carnival in Aphra Behn’s The Rover was paramount to the success of the drama.

Nine Circles of Dante's Inferno Essay Example | Topics and Well Written Essays - 1250 words

Nine Circles of Dante's Inferno - Essay Example Franke (2009) is of the opinion that Dante’s Inferno is conceived primarily as an expansion of the ancient epic motif of the katabasis or â€Å"going down† of the protagonist to the underworld for a revelation of his destiny from beyond the threshold of death. The poet’s contemporary political and literary circles criticized the work by viewing it as the reflection of Dante’s hatred for his political opponents. In addition, the journey also portrays the tales he had listened to from his elders and religious mentors, which describes the pains and sufferings inflicted upon the individuals who, according to his view, led a life of deviancy and sin on the earth by breaking the law o religion and morality. It is because of his adherence and commitment with the same faith that Dante demonstrates feelings of sympathies and remorse for some sinful individuals burning into the flames of Inferno, while he is delighted on finding a few of them on finding them at such a horrible dwelling. Similarly, Dante also takes pity on a group of people because of their miserable plight by stating them as not the guilty of the sins they are being punished. For instance, during his visit of the first inferno, he laments over the pitiable plight of renowned poet Virgil, who appeared to be undergoing punishment in the first circle of inferno along with other non believers. Since Virgil belonged to the era before Christ, he could not develop faith in Jesus. As a result, he was kept in the first circle attributed to the non-believers (Canto I, lines 79-130). Hence, having no belief in Jesus Christ is a minor in Dante’s eyes. Surprisingly, the holy personalities, including Adam, Noah, Abraham and others are also seen in that very circle by Dante, which were bless with salvation and pardon by Jesus Christ (Lines 55-57). The purported visionary Dante found debauchers and adulterers in the second inferno; because of the sinful life they spent while their stay on the earth. Since the kings, queens and other people associated with the royal family or court remained in revelry making with or without the consent of the other. Consequently, both adulterers and rapists fall in this category of sinners being inflicted with pains and sufferings in the hell. Colossians (3:5-6) also condemns in these words: â€Å"put to death whatever in your nature is rooted in earth: fornication, uncleanness, passion, evil desires and that lust which is idolatry. These are sins which provoke God's wrath.† Dante finds gluttonous and voracious people in the third and fourth circles of inferno; since the poet had found his political rivals as greedy and ravenous, he personally attacked the rivals including Cisco, the politicians belonging to the Black Guelph party, and others and vehemently condemned their lust and greed. Consequently, he views greed as more heinous sin than fornication. Similarly, he finds the offenders of observing anger and heresy as in fifth and sixth circles of the hell, because of displaying cruelty upon others as well as declaring the mortal world as the end of life respectively. Furthermore, violence, chaos and ruthlessness are greater sins in the eyes of Dante. The poet has included the oppressors, seizers of the wealth and properties of others and homosexuals in this very category. He is of the