Does the rotation of auditors improve the quality of auditing Essay - 4

Does the rotation of auditors improve the quality of auditing - Essay Example It is worth mentioning that the role of audit rotation in improving the standards and the efficiencies of audit is duly considered as one of the major determinants of audit quality. It is strongly believed that longer tenure of an auditor links with lower quality of audit and in this context, it can be affirmed that the rotation of auditors require to be taken into concern in order to enhance audit quality on the whole. In this present day context, misrepresentations and frauds have emerged considerably that eventually imposes extensive impacts upon audit quality. The misrepresentations along with the frauds have been arguably caused owing to the augmenting interests of the stakeholders and also the owners belonging to various business organisations. ... Discussing the Principle Need for Rotation of Auditors Impact on Auditor’s Independence It is quite evident that the periodic rotation of auditors plays a decisive role in enhancing the auditing quality of the client company by a considerable extent. It can be apparently observed that the rotation of auditors can be conducted both internally and externally. The auditor’s rotation in both of these forms is duly considered to be one of the chief determinants of enhancing audit quality. This is owing to the reasons of preventing the auditor’s depending relation with the management team of the client organisations and differentiating between the auditing process conducted by non-capital market and capital market oriented corporations. In order to determine the impact of auditor’s rotation on the independence of the auditors, it can be affirmed that the sovereignty of the auditors remains much limited in the context of auditing due to the existence of a special trust affiliation prevailing between them and the management team of the client organisations. Thus, with this concern, it can be affirmed that the independence of the auditors largely rely upon the interrelation, which prevail between the auditors and the management team. Specially mentioning, the principle need for rotation of auditors impose considerable impact on auditor’s performances, making them perform both auditing along with consulting services and preserving the auditing process ethically, irrespective of having close interrelation with the management team of diverse organisations (Velte & Stiglbauer, 2012). Mitigation of Conflict of Interests Apart from depicting the principle need for rotation of auditors in limiting the independency of the auditors, it can also be affirmed that

Myself the Writer Essay Example for Free

Myself the Writer Essay One of the reasons why I love writing is because it is my desire to progress in writing through setting more achievable objectives, building on novel ideas, in addition to developing new skills. Through writing I am able to advance my knowledge on a variety of subjects. Every time I write I am able to learn something new. I take writing as a way through which I can express my feeling. However, writing is a challenging task due to the fact that it calls for extra caution. There are many rules and regulations that surround writing. Some of these rules limit the extent to which one can express himself in writing (Elbow p, 12). There are various challenges that I come across in the process of writing that tend to slow me down. Finding the right words is the hardest of these challenges. Sometimes it is very hard to find the most appropriate words to make my writing sound the way I would like. Writing can also be a boring as well as demoralizing task when a writer fails to get the necessary information (Elbow p, 26). Trying to figure out the words that will follow the work I have already completed is the other challenge that I face as a writer. Lack of knowledge concerning a particular topic is the other challenge I face as a writer. Along with lack of knowledge, lack of information from various sources is the other factor that negatively impacts on my writing. Writer’s block is the other challenge that I face in writing. However, I have learned that in order to overcome writer’s block I need to put down what is in my head. Work Cited: Elbow P. , (edn 2), (1998). Writing with power: techniques for mastering the writing process, ISBN 0195120175: Oxford University Press US

Baseball and American Popular Culture :: Baseball Sports Athletics American Culture Essays

Baseball is an integral part of American pop culture. Many Americans grow up with baseball, playing it before they can even count all the bases. It is glorified, taught, and fed to us. When we play baseball, we find a respect for the game. The respect we gain from playing it has turned the game into a tradition of American culture. It has formed itself into the business of professional baseball, namely major league baseball. Professional players have become recognized all over the world. They are sought out and admired by fans. Because of their popularity, these players have written books, endorsed commercial products, and found successful and rewarding careers by playing a game. According to Wallup, author of Baseball: An Informal History, baseball has been apart of our culture since the mid to late nineteenth century(Wallup, p16). Our great grandparents, grandparents, and parents have been brought up with it and our parents teach the sport to us. When the notion of baseball comes to mind, a feeling of nostalgia and tradition come to me. Many of my feelings and memories originate from my childhood. I remember a beautiful summer day. My dad and I arrived at the baseball stadium to watch the game. We walked up the concrete walkway inside the stadium. The concrete walls and floors made my surroundings drab and grey. Finally, we made it to entrance into the stadium. I came out of the dark tunnels into the bright sunlight. The first thing to catch my eye was the vivid rush of color. Underneath the fluffy white clouds and their deep blue canvas, I could look down and see players in vibrant red and blue uniforms warming up for the game. The well-watered grass on the field was a brighter green than any other grass I had seen. The outfield seemed to be so perfect. It appeared that each blade had been cut by hand. The edge of the infield, where the dark, watered-down dirt met the intensely green grass was a precise and well-defined cont rast. We sat down and I took in my surroundings. There were men walking up and down the stairs selling various concessions. They had peanuts, beer, soda, ice cream, popcorn, and many other tempting treats. The players soon finished their warm-ups and the crowd became frenzied with excitement. The game was about to start. Baseball has its own traditions in America and playing the national anthem is one of them.

A Career as a Dental Hygienist Essay -- Career Field Report

I can remember coming to school and hearing all my classmates talk about how much they hated going to the dentist. Going to the dentist was one thing that I have always loved to do. The sound of the tools and just the smell of the clinic was never a bad atmosphere to me, I actually enjoy the dentist. Laura was my first dental hygienist from as far back as I can remember, and she had the whitest teeth I have ever seen! I have honestly came to the conclusion that I am obsessed with teeth. With this being said, I have always felt and known that I wanted to be a dental hygienist. I am currently in my first year here at Community College getting my preq for dental hygiene. I always get the question, â€Å"Why would you want to look in somebody’s mouth all day?† After I hear this question and then I start thinking to myself. I want to be a dental hygienist because first of all someone has got to do it and secondly, I think smiles light up rooms and if I can help get more smil es in this world then that is what I am going to do. With seeking my career in dental hygiene I have great hopes of being able to help people understand and find compassion in caring for their teeth and inspiring them as Laura inspired me. When most people think of dental hygienists, the first and only thing they think about it cleaning and whitening teeth. However, that is mainly what dental hygienists do, but they also learn to do a lot more than that. According the occupational outlook handbook, hygienists clean teeth, examine patients for signs of oral diseases such as gingivitis, and provide other preventative dental care. They also educate patients on ways to improve and maintain good oral health. As explained on American Dental Association, the dental hygienist... ...ealth. This was reassuring because now I know that if I do not absolutely love being a dental hygienist, there are many other roads I can go down. For the future, I plan on finishing up my prerequisites and hopefully getting in the dental program. After finishing the dental program I plan to get a job as a dental hygienist. If I love it I will keep pursuing this; however, if I do not, I will then branch off and either be a representative or even teach some sort of science. This research helped me and got me so inspired to go down the career path that I have chosen. â€Æ' Works Cited "Dental Hygienist." - American Dental Association. N.p., n.d. Web. 20 Mar. 2014. "Summary." U.S. Bureau of Labor Statistics. U.S. Bureau of Labor Statistics, n.d. Web. 19 Mar. 2014. "Dental Hygienist Job Description." Healthcare Salary World. N.p., n.d. Web. 19 Mar. 2014.

The Vampire Diaries: The Fury Chapter Sixteen

December 16, Monday Stefan gave this to me. He's given most of the things in his room away. I said I didn't want it at first, because I didn't know what to do with it. But now I think I have an idea. People are starting to forget already. They're getting the details wrong, and adding things they just imagined. And, most of all, they're making up explanations. Why it wasn't really supernatural, why there's a rational reason for this or that. It's just silly, but there's no way to stop them, especially the adults. They're the worst. They're saying the dogs were hydrophobic or something. The vet's come up with a new name for it, some kind of rabies that's spread by bats. Meredith says that's ironic. I think it's just stupid. The kids are a little better, especially the ones who were at the dance. There are some I think we can rely on, like Sue Carson and Vickie. Vickie's changed so much in the last two days that it's like a miracle. She's not the way she's been for the last two and a half months, but she's not the way she used to be, either. She used to be pretty much of a bimbo, running around with the tough crowd. But now I think she's okay. Even Caroline wasn't so bad today. She didn't talk at the other service, but she talked at this one. She said Elena was the real snow queen, which was kind of cribbing off of Sue's speech from before, but probably the best Caroline could do. It was a nice gesture. Elena looked so peaceful. Not like a wax doll, but as if she were sleeping. I know everybody says that, but it's true. This time, it really is true. But afterward people were talking about â€Å"her remarkable escape from drowning† and stuff like that. And saying she died of an embolism or something. Which is absolutely ridiculous. But that's what gave me the idea. I'm going to get her other diary out of her closet. And then I'm going to ask Mrs. Grimesby to put them in the library, not in a case like Honoria Fell's, but where people can pick them up and read them. Because the truth is in here. This is where the real story is. And I don't want anybody to forget it. I think maybe the kids will remember. I suppose I should put what happened to the rest of the people around here; Elena would want that. Aunt Judith is okay, although she's one of the adults who can't deal with the truth. She needs a rational explanation. She and Robert are going to get married at Christmas. That should be good for Margaret. Margaret's got the right idea. She told me at the service that she's going to go see Elena and her parents someday, but not now, because there were a lot of things she still had to do right here. I don't know what put that idea into her head. She's smart for a four-year-old. Typical, absolutely typical. Everybody else gets the guys. I'm thinking of trying one of my grandmother's rituals, just to see if I'll ever get married at all. There isn't even anybody I want to marry around here. Well, there's Matt. Matt's nice. But right now he's only got one girl on his mind. I don't know if that will ever change. He punched Tyler in the nose after the service today, because Tyler said something off-color about her. Tyler is one person I know will never change, no matter what. He'll always be the mean, obnoxious jerk he is now. But Matt-well, Matt's eyes are awfully blue. And he's got a terrific right hook. Stefan couldn't hit Tyler because he wasn't there. There are still plenty of people in town who think he killed Elena. He must have, they say, because there was nobody else there. Katherine's ashes were scattered all over by the time the rescuers got to the crypt. Stefan says it's because she was so old that she flamed up like that. He says he should have realized the first time, when Katherine pretended to burn, that a young vampire wouldn't turn to ashes that way. She'd just die, like Elena. Only the old ones crumble. Some people-especially Mr. Smallwood and his friends-would probably blame Damon if they could get hold of him. But they can't. He wasn't there when they reached the tomb, because Stefan helped him get away. Stefan won't say where, but I think to someplace in the woods. Vampires must heal fast because today when I met him after the service, Stefan said that Damon had left Fell's Church. He wasn't happy about it; I think Damon didn't tell him. Now the question seems to be: What is Damon doing? Out biting innocent girls? Or is he reformed? I wouldn't lay bets on it either way. Damon was a strange guy. But gorgeous. Definitely gorgeous. Stefan won't say where he's going, either. But I have a sneaking suspicion Damon may get a surprise if he looks behind him. Apparently, Elena made Stefan promise to watch out for him or something. And Stefan takes promises very, very seriously. I wish him luck. But he'll be doing what Elena wanted him to, which I think will make him happy. As happy as he can be here without her. He's wearing her ring on a chain around his neck now. If you think any of this sounds frivolous or as if I don't care about Elena, that just shows how wrong you are. I dare anybody to say that to me. Meredith and I cried all day Saturday, and most of Sunday. And I was so angry I wanted to rip things apart and break them. I kept thinking, why Elena? Why? When there were so many other people who could have died that night. Out of the whole town, she was the only one. Oh, I'm starting to cry again. That's what happens when you think about life being fair. And I can't explain why it isn't. I'd like to go bang on Honoria Fell's tomb and ask her if she can explain, but she wouldn't talk to me. I don't think it's something anybody knows. I loved Elena. And I'm going to miss her terribly. The whole school is. It's like a light that's gone out. Robert says that's what her name means in Latin, â€Å"light.† Now there'll always be a part of me where the light has gone away. I wish I'd been able to say good-bye to her, but Stefan says she sent her love to me. I'm going to try to think of that as a light to take with me. I'd better stop writing now. Stefan's leaving, and Matt and Meredith and Alaric and I are going to see him off. I didn't mean to get so into this; I've never kept a journal myself. But I want people to know the truth about Elena. She wasn't a saint. She wasn't always sweet and good and honest and agreeable. But she was strong and loving and loyal to her friends, and in the end she did the most unselfish thing anybody could do. Meredith says it means she chose light over darkness. I want people to know that so they'll always remember. I always will.

Puritanism In The Scarlet Letter Essays - English-language Films

Puritanism In The Scarlet Letter Essays - English-language Films Puritanism In The Scarlet Letter The Scarlet Letter by Nathaniel Hawthorne expresses the aspects of relationships, religion, community, discipline and punishment in the puritan community of 17th century Boston. Relationships between men and women were very constrained and that is what made adultery such a bad sin in the eyes of everyone in the community. Religion seemed to govern over all, people would look up to reverends and the community believed that fate was their destiny. Public discipline and punishment were used to discourage everyone else from committing the same crime or sin as the offending criminal did. The community was to follow the beliefs of god and to do their duties the best they could, yet were there to criticize and punish all who disobeyed the religion or laws. In 17th century Boston every thing was very strict and everyone was expected to follow the laws, which makes Hester's sin such an excellent example of the beliefs of that time period. The first scaffold scene is very important because the scene sums up the beliefs of the general public at that time, and gives a prospective of what Hester Prynne must deal with. In the beginning of chapter two the scene is described as it could have betokened nothing short of the anticipated execution of some noted culprit,(47) showing that the whole town was there for a ruthless public punishment. The crowd was not there for an execution though, but there for a public punishment of Hester Prynne who had committed adultery. A townsman describes Hester's punishment to a stranger as, they have doomed Mistress Prynne to stand only a space of three hours on the platform of the pillory, and then thereafter, for the remainder of her natural life, to wear a mark of shame upon her bosom.(58) This scene shows the weight of values and morals upon society in the 17th century and how public punishment was not only used as punishment but as a way to discourage others from committing the same crime. The community was key in this punishment because it helped alienate Hester and further her pain. The punishment brings forth Hester's underlying pain, [Hester] sent forth a cry she turned her eyes downward at the scarlet letter, and even touched it with her finger, to assure herself that the infant and the shame were real.(55) This pain only breaks surface once, yet throughout the whole story Hester must deal with the shame and emotional pain of the scarlet letter. The stranger sums it up best with the quotation, Thus she will be a living sermon against sin, until the ignominious letter be engraved upon her tombstone. Since religion was such a key part of their lives, anyone who did disobey their god was looked down upon. What made religion ironic in this story was how everyone looked up to a reverend that had committed the same sin as someone they looked down upon severely. Dimmesdale says, before the judgment-seat, thy mother, and thou, and I, must stand together! But daylight of this world shall not see our meeting!(134) The reverend knows his sin and wants be punished with Hester and Pearl, yet not until what he calls judgement day. In the 17th century, Puritans believed that there was a stern God who had decreed in advance the fate of each person for all time. Therefore, there was not much people felt they could do to become a better person in God's eyes but do his biding with their jobs. To increase their chances of getting to go to heaven the townspeople would often get one step closer to God by getting close to a religious leader, which was bad for Arthur Dimmesdale who was probably farther away from God than everyone else because of his sin. Relationships were looked upon as something sacred and a woman should be loyal to her husband. Once married it was considered a horrible offense if you were un-loyal to your spouse. They have not been bold to put force the extremity of our righteous law against her. The penalty therefor is death.(58) A townsman explains that the penalty is death for her crime (showing the harshness of the 17th century), yet that the other party in the affair must have played a strong role in tempting her, so they just sentenced her to the letter on her chest and three hours on the scaffold. The stranger shows how most people reacted when only seeing one of the

communsim essays

communsim essays * Red Star * Communism is an ideal society that is unrealistic for humans to maintain. In this system major resources and means of production are owned by the community rather than by individuals. The society is without money, without a state, without property and without social classes. All people would contribute to the society according to their ability and take from the society according to their needs. Fredrick Engel's believed that a proletarian could only be liberated by abolishing competition, private property, and all class differences, and replacing it with association. The concept was derived from ancient sources, such as Plato's Republic and the earliest Christian communes. In the early 19th century, the idea of a communist society was a response to the poor social classes that developed during the beginning of modern capitalism. Communal societies have existed for centuries, yet they eventually failed. Throughout history, religious groups have had the most success in maintaining communes. The Roman Catholic Church established monasteries all over Europe in the middle Ages. Most of these small-scale private experiments involved voluntary cooperation, with everyone participating in the governing process. Philosophers Karl Marx and Fredric Engel influenced the movement of communism greatly. In the late 1800's the two discovered that they had individually come to ideal opinions on the perfect society. They collaborated their ideas in their most famous "Communist Manifesto", as well as many other informative pamphlets. Third World countries striving for national independence and social change experimented with their philosophie...