Is good and evil can exist side by side in nature? Essay

I believe that good and evil can co-exist in nature. Good and evil are two contrasting words, both of these words can be defined differently depending on the persons views and lifestyle although the overall definition of these words will be along the same lines of killing is evil and helping others is good . I also believe that good and evil work together in nature, to survive in the wild animals must prey upon one another in order to survive. Animals survive on their natural instincts that they have developed since birth to survive in the wild, in order to live one must kill something weaker to feed on. Nature is bound by the law survival of the fittest, the strongest and fastest animals eat the smaller and weaker creatures, to say it is evil for a wolf to kill a sheep is saying nature itself is evil. If a predator does not kill anything he cannot support himself or his family and will eventually perish, this is like the Nazi in the concentration camp at Belsen, mentioned in the poem(lines 30-50). The commandant is mercilessly killing Jews in order to support his family. In his own mind the Nazi is doing the right thing by supporting his family, but it is at the cost of annihilating thousands of innocent people which tips the scales towards the Nazi doing more evil than good. On lines 32-35 it says fumes of human roast clinging rebelliously to his hairy nostrils will stop† These lines symbolise the Nazi s conscience, he is trying to forget about all the death he has caused and momentarily thinks of himself as evil, but he then tries to repent to all the killing on lines 35-40 at the wayside street-shop and pick up a chocolate for his tender offspring waiting at home for Daddy s return by buying his child sweets and reminding himself that he has a family to support, and they(like the animals in the wild) without the support will die. The pair of vultures create a lot of irony in this poem, it shows the good and evil sides of these birds. On lines 7-8 the poem says nestled close to his mate an on lines 11-13 a dump of gross feathers, inclined affectionately to hers. Both these quotes show the strong companionship of the two birds and how in love, dependant and committed they are to each other. Those lines make me think that two creatures so devoted to each other could never do something evil. The poem then turns to the other face of the birds on lines 13-17 Chinua has written Yesterday they picked the eyes of a swollen corpse in a water-logged trench and ate the things in its bowel that shows them in a darker lighting. Vultures arebirds known throughout the world for their unattractiveness and their taste for eating rotting corpses. Most people do not assume that something so foul and hideous can find love and feel compassion towards another,this is where the irony is created. A lot more irony is also on lines 23-28 â€Å"Indeed how love in other ways so particular will pick a corner in that charnel-house tidy it up there, perhaps even fall asleep this quote shows irony because the two vultures decide to nestle together affectionately in a house that stores human bones. The poems structure is written in free verse, suggesting the freedom that the Nazi s(lines 30-50) had in the concentration camps, it can also symbolise the freedom of the two vultures that are mentioned in thefirst half of the poem(lines1-29). The poem also reflects the poets feelings of war, they have considered both sides of the war and of each person, on one hand they are killing people and on the other hand they are following orders and protecting their country and family. The vultures show that the people fighting wars have to let go of their emotions during the war and how they are still the same person no matter what. To conclude, I strongly believe that good and evil can exist together in nature, good and evil balance one another out, when one animal dies another is born in it s place, when someone has suffered from a traumatic experience they can use it to help others in the same crisis, when a country is suffering due to war or natural disaster other countries unite to help re-build that country. You can always find something good from an evil occurrence.

Genesis and Oedipus Rex Essay

As if peering into a glass of time, Genesis and Oedipus Rex seemed to have made me travel back through realization to make me reassess how I understood these early texts. Initially, the two texts seem to have nothing in common. Genesis, as the term implies, talks about the beginning, focusing on the creation myth and proceeding to the stories about the first people of the world inclusive of its genealogy and progress towards becoming a nation. Oedipus Rex, on the other hand, presents a snippet of a King’s life including his musings, fears, decision-making and actions. One seems to be solely about Theology and the other about politics. I realized later though that both are actually part of a bigger picture – the culture of Western Civilization. Women’s role in Western Civilization is generally limited to home, maternal and family life. Sarai, for instance, has the right to command her home. This was shown in the part where Abraham told Sarai â€Å"Your maid is in your power. Do to her whatever you please. † (Gen. 16: 6). Similarly, Jocasta’s entrance in Oedipus started as a manner of putting order in the house. During this time, Creon and Oedipus were arguing because of Creon’s assumptive claims on the misfortune of their land and the solutions. Women’s role as wife was emphasized in Sarai’s inability to conceive. Stressing this, accounts for another aspect – the importance of children in a family. It is apparent that women should bear children for their husbands and perhaps it is this tragedy that pushed Sarai to suggest for Abraham to take Hagar, her maid, and have children through her. There were also numerous instances where Abraham asked God when Sarai would conceive a child proving further how important children are not only for the â€Å"order of things† but also for the family. If you’ll also follow, when Hagar, pregnant of Ishmael, was sent away by Sarai, an angel advised Hagar to return. Later, when Abraham sent both Hagar and Ishmael away, God did not only provide and help Hagar and Ishmael survive the desert but as promised to Abraham, blessed Ishmael’s generations. God’s participation in this picture further asserts the value of children in â€Å"His design. † For Jocasta, another aspect of a woman’s role as wife was highlighted. Her’s focuses on enlightening, empowering and giving advise to her husband at the time of extreme doubt. This was shown at the time Oedipus was worried and earlier – when she gave up the baby Oedipus – to prevent her husband’s fate. Women also have a role in politics, but this is limited to their symbolic purposes. Jocasta is queen to both King Lauis and Oedipus, symbolizing her continuous devotion to her land, to serve as mother of the kingdom, rather than co-ruler. Much in the same way as Sarai is called â€Å"mother of all nations,† for she is the wife of Abraham, and from her, will spring the roots and generations to come. Men, on the other hand, have a critical role in Western Civilization. During this time, society was highly patriarchal and men, through the characters, Abraham and Oedipus, reflect not only the culture of their times, but also, the thoughts and patterns of morality and humanity. First instance was how men treats women. Twice within the sample text of Genesis did Abraham introduce Sarai as his sister for fear of being killed due to Sarai’s beauty. From this we can assume that one’s wife can be claimed by killing her husband, that a woman can be â€Å"won† or â€Å"taken† by force, else the occurrence and/or rampancy of adulterous relationships. Perhaps it is for this reason that adultery is called a sin and that anyone who commits such will receive misfortune – just like what happened to the land of Egypt and the land of Gerar when the rulers took Sarai as their queen/wife. It is a bit different in Oedipus because here, it is depicted that women can be passed from one king to another, for Jocasta was the dead Lauis queen and was queen to Oedipus, the present king. Although there are other factors involved, fact remains that women can be passed on, as it appears fit. Second instance was how men treats their nation. In the story of Sodom and Gommorah, Abraham considered the welfare of the people that he took the courage to technically, bargain with Yahweh – that the city must have some goodness left in it, that it cannot be destroyed with the faithful in it. From fifty people, he was able to ask God to spare Sodom if there are 10 faithful people – and sad to say, there wasn’t. Oedipus form of atonement in consideration of the welfare of his land is in a way like this. He has chosen to blind and banish himself from the land which he has done injustice to – killing its ruler and sleeping with his own mother. Third instance is in the way men carries out their decisions. As leaders, both Abraham and Oedipus consider civility and reason before acting upon it. Abraham, for instance, took into account the fact that his and Lot’s herdsmen cannot live together and so decided to separate with his brother so that Lot and his herdsmen can pursue their own future as he goes to the opposite direction. Much in the same way when Oedipus confronted Creon and in spite of his suspicions and doubt, set aside his fears and objectively pursued the issue Creon told him. He has called upon all the links mentioned upon him, the slave, shepherd and messenger and carefully inquired details about what happened. He did not inject ideas but rather, took the facts they offer and connected the events in a string, used his reason and acquired the truth of the matter – even if it means the realization of his fears. It is quite noticeable though that the fatalistic and monotheistic belief patters are evident in both texts. Abraham follows the will of Yahweh while Oedipus yields to Apollo. Both also take part in atonement of mistakes, Jocasta’s suicide and Oedipus’ decision to blind and banish himself is an example. Offering sacrifices is another. There is one difference though. In Genesis, Abraham is able to talk to Yahweh and He answers him directly. Apollo has no voice in Oedipus except through the mouths of the oracle or the seers. Conversation with divinities was possible in Genesis while it is not in Oedipus. Emphasis on human nature is also clear in both texts. Abraham, although a man of faith, has always been free to choose on what to do. Such with sleeping with Hagar and accepting the consequences of his actions, such with separating with Lot and bargaining with Yahweh to save Sodom and Gommorah, such with traveling and moving on forward to various lands, even if it means pretending to be a brother to Sarai, or if it means having to sacrifice his only son for his God. Much in the same way as Oedipus, who has been played by fate, yes, but wittingly, listened and pursued truth as it was told by â€Å"witnesses† – living proofs of people’s actions. He has admitted that it was his own decision – not moved by any God – to strike Lauis for he was at a raging disappointment, much in the same way as it his own decision to blind and banish himself from his land – to punish himself for his crime and for causing his kingdom, misfortune for his actions or his curse. Similarly, Jocasta’s action to commit suicide, as punishment of her mistakes. A simple truth and belief carried across times, even today, that such assessment or review can make me think like this†¦ good only begets good. And in the end, no matter how impossible, or how human and unlikely, Justice prevails. Time teaches souls that wander barren of moments but that of voices from the past read through the lips of beings like me. References: Catholic Biblical Association of America (1971). The New American Bible. Washington: Catholic Publishers Inc. Pickering, James H. & Hoeper, Jeffrey (1990). King Oedipus by Sophocles, translated by William Butler Yeats. Literature. New York: Macmillan

Evaluate the current TM strategy at your workplace Essay

Evaluate the current TM strategy at your workplace - Essay Example In order to get the best yield from the workforce, it is important for an organization to have a clear talent management strategy. However, a significant number of companies do not have any strategy in talent management. However, most of them are in one way or another involved in the activities of talent management but under different titles like talent retention. One of the main distinguishing characteristic of the talent management is its continuity. While the transactional human resource activities are administrative overhead, talent management is a continuous process that delivers the optimal workforce for an organization. In other words, talent management ensures that employees’ productivity is maintained to the maximum levels (Taleo Research 2011). In this process, the human resource becomes the strategic facilitating factors which enable managers as well as the employees in their efforts in creating business value. In many organizations, several methods have been applied to improve employee’s performance. However, most of them have made no attempt to have a talent management strategy. This discussion evaluates the talent management at Saudi Basic Industries Corporation (SABIC) which is located in Saudi Arabia. The company has been ranked as one of the most reliably profitable public companies in the Middle East. SABIC has forty five production sites across the world. The company employs more than 31, 000 people world wide. Such number of human resources could be of great importance to an organization if their talent is effectively managed. The company has applied various measures in an attempt to manage its employees’ talents. The company also has good investor relations, a factor which has contributed to its financial stability. It has severally been ranked as one of the five best petrochemicals in the world. The success of the company has been triggered by three

Manager's Perspective Paper Essay Example | Topics and Well Written Essays - 500 words

Manager's Perspective Paper - Essay Example In order to get rid of such terrorist activities we need to develop an efficient aviation security program. As we are working in a world that is full of threats and dangers we need proper security programs to reduce the destructive activities that may take place within an airport or aircraft. An aviation security program helps us in setting up the security standards through which we can integrate different factors via which we can improve and enhance the security level of the aircraft and the airport, it also enables us to communicate and collaborate with all the employees in an efficient and fast manner. Aviation security programs also devise strategies through which we can handle our employees and assets in an effective manner. Aviation security became a major part of airports after the accident of 9/11. After the terrorist activities of September 11, 2001, the aviation security rose to a political level and certain mandatory requirements were declared by EurActive which were to be followed internationally.

Start a SME use SWOT and Pestle to analysis how it will benifit Essay

Start a SME use SWOT and Pestle to analysis how it will benifit Simventure - Essay Example The mission statement of the company would be â€Å"Best computing solutions in most affordable ways†. In order to achieve this mission, the company has established a vision that specifies the way in which it can act both incrementally and opportunistically. This will aim at providing cheapest products at the best affordable prices. The values that have been devised for the company are as follows: From 1980s, industrialized countries of the world had taken up extensive R&D programs in their computing industry to improve efficiency of this sector and in this regard, U.K. was no exception (Impagliazzo, Lundin and Wangler, 2011). Internationalization of research had largely depended on political factors. It had been observed that, in Britain, the public policy was largely based on privatization and liberalization and R&D in the computing industry there was based on competition (Santangelo, 2002). This means that Jingo can carry out its operations without any public intervention and develop in a competitive manner. In U.K., the technology sector is under a competitive tax regime and is supported by a great infrastructure, which will propel the growth of firms in this sector. This, therefore, will be beneficial for Jingo. The government in U.K. has been actively trying to stimulate its technology sector by three main ways: The inflation rate of U.K. had been recorded to be 2% in December 2013, which indicates that the economy is slowly recovering from recession (Trading Economics, 2014a). The GDP per capita of the country has been recorded at 37849.57 US dollars in 2012 (Trading Economics, 2014b). In the past few years, there has been a steady growth in demand of computer and related products in workplaces, with rise in social and educational status of people. The biggest strength for the company will be the supportive attitude of the government and favourable

Find a case study of an ERP implementation and prepare a critical

Find a of an ERP implementation and prepare a critical summary. The will outline an ERP implementation that has been successful or unsuccessful - either is perfectly OK - Case Study Example 140). Also, the short-term solutions applied to the problems experienced during the implementation of ERP systems have substantial side effects whenever the systems go live. The essay presents an investigation into the management strategies adopted by the Pharma Inc. project team in their efforts to stimulate what is now referred to as the best practices of ERP implementation. The case involves a multinational pharmaceutical firm that decides to implement specific technical skills (SAP) to a large number of worldwide sites(Tan & Payton, 2010, p. 77). The single instance SAP is implemented through the manufacturing subsidiary department of the Pharma Inc. Ideally, the manufacturing subsidiary is termed a ‘primary site’ since it produces active ingredients used in other secondary sites that tablet and package the drugs. One attractive feature in this case study is that previous ERP implementation was only carried out on secondary sites. The manufacturing subsidiary in this case study was the first primary site to be implemented based on the new SAP system. Based on the skills gained in developing the global template, project members were solicited by the Pharma Inc. team to assist in the rollout of other primary sites. The overall level of preparation done by the project team members on the local site was right. The success of the project was encouraged by the fact that other manufacturing sites had already gone live based on the global template of an ERP system (Tan & Payton, 2010, p. 246). Project members understood that their primary objective was to comply with the industry standards in order to withstand any audit from the Food and Drug Administration. From this point of view, the project was seen as a necessary investment to avoid extra costs. All the stakeholders involved agreed in unison that the benefits derived from the ERP system would for the greater good

Endangered language.-----sermo vulgaris Essay Example | Topics and Well Written Essays - 1250 words

Endangered language.-----sermo vulgaris - Essay Example The language was mostly spoken at home or in social gatherings where people had the freedom to talk without following certain rules as it was with the classical Latin. Language spoken and not written was highly diluted by other languages and could not be easily traced. The original composition of the language is not concrete because its earlier existence was not recorded. Sermo Vulgaris spread to various parts of the world but mostly to areas that traded with the Roman Empire. Because of the trade relations that existed among nations that traded with the Romans, they had to integrate Sermo Vulgaris in their languages for them to effectively trade with the Empire. The empire also took many nations captive and they were forced to learn their language for them to communicate effectively. Political interactions and positions in various areas that were close to the empire also influenced the spread of the language (Nancy & Thomas, 1983). Social interactions among the normal people in the Roman Empire and other commoners in other communities also influenced the growth of the language. It was further widely spread to other countries because of their integration with other cultures and social groups. The Romans who spoke Sermo Vulgaris played a great role in the diversification of the language. However, despite its massive growth, there came a time when the language started diminishing from its people. The language slowly degraded because of several factors. The changes made by the soldiers of the Roman Empire played a part in the extinction of Sermo Vulgaris. When the Roman Empire interacted with people of other nations, Sermo Vulgaris became a weak language. The correlation between Sermo Vulgaris and other languages led to the dissolving of the language leading to its slow and lingering death. Since the language was not written down, its survival depended on

Investment and Portfolios assignment Essay Example | Topics and Well Written Essays - 1250 words

Investment and Portfolios assignment - Essay Example When a trader can foresee these changes, it provides a clear picture of the market trends. For these reasons, traders would be in a better position to make entry when the chances of making profits are high and make an exit when the trends are not favorable. According to Murphy, (1999), there are three concepts that describe technical analysis. These were described as market action discounts everything, prices move in trends, and history repeats itself. Murphy (1999) defined market action discounts everything as source of information availed to traders. Such information may include volumes of data or prices of commodities. The concept assumes that the market action discounts everything, which illustrates that everything that is likely to influence the prices like psychology, politics, and other fundamentals were integrated and therefore reflected in the volumes of data or the prices. Therefore, the price provides a direct measure that could be used to study trends in demands and supply. Rises in the price would signify that the demands ought to exceed the supply while ensuring that the fundamentals are kept positive. Price trend denotes the directions taken by the stock’s price over a given period. Technical analysis dwells on prevailing patterns of price data to signal reversal or continuation of the trend. It offers the opportunity to recognize continual situations that guide continual ‘riding on the values’ to get optimal out of it. Although, most the basis of doing price move in trend is to recognize continual signals, it also offers the opportunity to identify any signals for reversal so that the owners can sell their stock before the trend goes bad. Technical analysis examines data on the stock prices to establish price patterns that could assist in the prediction of the next direction for future prices. If existing data on pricing shows that past projections were

The Movie Waiting for the End of the World by Lee Deaville Essay

The Movie Waiting for the End of the World by Lee Deaville - Essay Example This is possible through the unlinking of the audio and video tracks and ensuring that transitions are spiced up while keeping the engagement of the audience to the movie (Deaville, 2009). For instance, we first hear the alarm and then realize that there was someone sleeping has to wake up to report to work.The result is that the sound cuts into a scene prior to the picture or cuts immediately after the picture to form audio-lead-video split and video-lead-audio split respectively (Louise, 2011). The second is the match cut. The form of editing involved here is that of combining two shots of varying angle and configuration. In this regard, the action continues from one to shot to the other within the same place and time (Deaville, 2009). At times during work in the supermarket, there are many instances of the sound of a trolley on the move without first seeing who is pushing it and to what direction.The intention is to make sure that all action is shown in seamless progression while focussing on action’s detail, offering a varying perspective to augment three-dimensionality, and the addition of vigor and upsurge pacing(Louise, 2011). The third editing technique in the movie is the motivated cut. This cut is deliberately put especially on the point where their viewer is glued to a scene and then immediately the wants to see what is not observable at that time. The action in this editing is the determinant of the editing and camera work, especially in the shot/reverse shot technique. When the actor imagines that at times he feels he is not alone in the supermarket, the camera remains glued to him but the background noise justifies that the actor is really not alone and wants to learn the next clue (Deaville, 2009). Hitchcock's North by Northwest makes use of numerous editing techniques that clearly display numerous scenes clearly and smoothly. Through Hitchcock’s editing, the audience manages to see various scenes  through his eyes just the way they happen and in the way he sees them.  

How The American Revolution Started Essay Example for Free

How The American Revolution Started Essay The American Revolution was the colonists breaking from monarchy and switching to Democracy. The outcome of the movement lead to the Declaration of independence, and then the creation of America. There are several reasons why the American Revolution began, here are a few. The sugar act, or the American Duties Act was passed in 1764 for the sole purpose to raise money for the French Indian war. The Act forced a tax of three cents on sugar that was shipped to the new colony. The act also placed tax on Molasses to stop merchants from smuggling it in. Of course the tax was placed onto the colony while they were in a state of financial depression. In response, the Merchants refused to buy luxury British imports, but the rebellion didn’t start until the Quartering act and the Stamp act began. The Quartering act was created in 1765. Colonists were told to house, feed, and care for the troops as they came. The act backfired in 1766 when 1,500 troops appeared in New York. The Provincial Assembly refused to obey the law, and refused to provide the soldiers with any alms. Because they refused, Parliament said they’d suspended New Yorks Governor and Legislature until 1769, but never carried it out. Soon after, the Assembly agreed to accumulate money to quarter the troops. After that, the Quartering act was avoided in all states except Pennsylvania. The Stamp act began in 1765 when George Grenville raised the taxes on most things in the American Colony. Initially he wanted to raise taxes in Britain, but that was out of the question because of the hostile reaction after the Cider Tax. So instead decided to raise tax on the new colony without asking their permission. The colonists responded immediately by debating in the colonial legislatures, creating mob crowds, tarring, and feathering. All in all, the colonists finally showed their displeasure for all the new laws through â€Å"The Boston Tea Party†. The Boston Tea Party was a political protest against the taxes. A group, named the â€Å"Sons of liberty†, came up with the idea to dress as Indians (which didn’t fool anyone) and toss all the crates of Tea that came in, into the harbor. The British Government responded harshly, and it grew into the American Revolution as we know it. In the end, the American Revolution got rid of increasing restrictions placed on the colonies from Britain. It’s estimated that only one-third of the colonists were in favor of rebellion, one-third sided with the British, and the last third were all neutral concerning the rebellion and break from Great Britain.

Sustainable Land Development

Sustainable Land Development The increasing demand of the land for housing due to different push and pull factors like: rural-urban migration, population growth and natural disaster, expectation of job and urban facilities, most of the cities and the governments are facing many challenges to relocate the urban poor and low income groups in planned and environmentally safe areas (Paudyal, 2006). On the other hand, the people who are living in squatter settlements are deprived from the security of land tenure, land development rights and land use rights (Pugh, 2000). Therefore, they are far from the facilities provided by the government and consequently suffering from the poor environmental conditions such as lack of water, sanitation, health facilities and education (Atterhà ¶g, 1995). However, land is one of the single un renewal natural resource and it is related to basic necessity such as food and shelter for living beings (Palmer et al., 2009). Therefore, sustainable land development to meet the basic need f or shelter in urban area of developing and under developed counties cannot be achieved without change in the land rights and condition of the land ownership such as change in geometry, area, land use, location (Muller, 2004). The government and the private organizations are the main land developing agencies to facilitate developed land plots in the land market through the urban management methods, process and techniques (Larsson, 1997). These methods might be compulsory or voluntary depending upon the legislation of the government (Hebbert, 1994; Turk et al., 2010). One of the non-compulsory or voluntary urban land development method is the Land Readjustment (LR) and LR is based on self-financing project and win –win strategy (Archer, 1986; Muller, 2004). It is used to readjust the irregular boundaries of the land plots with infrastructure and utility facilities (Doebele, 1982; Hong et al., 2007; Lemmen et al., 2012; Muller, 2004). LR projects are introduced by the central government, local governments, municipalities, private organizations and public agency with the participation of land owners and tenants. In 1902, Germany had initiated LR as a method for converting agricultural land to urban lan d with the enactment of land transfer law called Lex Adickes. Later on from 1954, LR technique has been adopted for disaster recovery in Japan under the Land Readjustment Acts 1954 and about 30% of the urban land were developed using this technique. Besides land use conversion and disaster recovery, LR has been used in Europe, Asia and America as urban renewal, development of new urban cities and prevention of spotted settlements (Atterhà ¶g, 1995; Yomralioglu, 1993). In spite of the popularity and advantages of the LR technique, there exist several problems that relates to the principles of land governance such as security, equity and participation (Turk, 2008). Therefore, the assessment of the governance principles in different aspects of the governance such as policy, process and structure is necessary for efficient and sustainable urban LR. Moreover, it is important to review the LR in the case of squatters to find out whether it is possible to relocate the squatters in developed and environmentally safe area based on participatory approach (UN-HABITAT, 2013a). Principally, LR projects are fully dependent on the consent of users (land owners) to use their land for infrastructure development and for cost recovery of the project. For instance, almost 30 % of Japanese urban land has been developed by LR technique but there was considerable disagreement by the small land owners with argument that the LR technique has favoured large landowners. The refore, about half of the municipalities have not used it at all (Atterhà ¶g, 1995). Similarly, the study on consensus among the land owners and multi-sectorial involvement in LR reveals that LR projects are fully dependent on the participation among the land owners, private sector and with the government (Hong et al., 2007). In addition to the participation, equity is other significant principle of the land governance for sustainable LR. Inequity in the distribution of the land resources causes different difficulties in building consensus and finally convert into violence, thus equity is measured by the value of the needs (Yomralioglu, 1993). Equity can be described in terms of input equity, process equity and output equity (Doebele, 1982). Input equity means the involvement of users (stakeholder; landowners are the entire users in LR project) in the policy formulation and planning. Process equity such as land contribution ratio and inclusive participation of users should be fair (Karki, 2004a; Turk, 2008). Output equity can be measured in terms of the benefit returned from the LR project through land value and urban facilities (Turk et al., 2010). Unfortunately, in Nepal, the Lands Act 1963 has made the restriction to maintain minimum parcel size to 80 m2. Because of this the land owner who are unable t o maintain the minimum parcel size as mentioned in the acts are forced to sell their land to the LR project and consequently they lose the sentimental value attached with their land and social relationship. However, good land governance is always supportive against the forced eviction (Karki, 2004a). Besides the equity, land tenure security is another principle to be assessed in LR. Land tenure security strengthens the relation between people and land (Simbizi et al., 2014). Insecurity in land tenure discourages the land owners to participate in land readjustment process. During the LR process temporary land owner is the land developer, who can restrict the transaction of the parcel by subdivision and physical changes on the land. On the other hand due to delay of the LR projects, land owners might be prevented from the land use rights. In Nepal, land ownership certificate and restriction free letter from the Land Revenue office are essential to get the financial credit from the bank but when land ownership certificate are submitted to the LR project it creates the problem to get the credit from the bank. Security of land tenure, in the case of the project handled by the private organizations is another challenge to convince the land owners about security of the land tenure and other use rights (Turk, 2007). To face these problems the network among inter-organizational and multi-sectorial stakeholder is necessary for sustainable LR (Mattingly, 1996). Acc ording to Sorensen (2005), when the governance actors are participated in a horizontal integration to meet common societal goal then such a network is called governance network. In the governance network the power among the governance actors is shared for sustainable urban development. On the other hand, for the case of the squatter settlers who are deprived from land tenure, equitable access to land for shelter; participatory LR with the application of good land governance is essential. Relocation of the squatters into land readjusted area can be possible by constructing social houses by the government, private sector and civil society groups through acquisition of the cost recovery land from LR project. PILaR- Participatory and Inclusive Land Readjustment approach could address many challenges of conventional LR through incorporating participation among the government, internal users (land owners), external users(squatter people), civil society groups, academia and private sector to support the squatters providing secure shelter (UN-HABITAT, 2012, 2013a; World-Bank, 2002). These aforementioned problems are closely related to the land governance. Thus, it is essential to assess the land governance principles such as land tenure security, participation and equity in different aspects of the governance such as policy process and structure for sustainable implementation of LR. It is also important to review the LR for the relocation of squatters into LR area to meet the need of basic shelter.

The Recurring Theme of Death in the Poetry of Philip Larkin. Essay

The Recurring Theme of Death in the Poetry of Philip Larkin. In reading the poetry of Philip Larkin for the first time, one is struck by the characteristically glum atmosphere that pervades most of his poems. The vast majority of his verse is devoted to what is generally taken to be negative aspects of life, such as loneliness and dejection, disappointments, loss, and the terrifying prospect of impending death. Evidently, there are uplifting and humorous sides to his work as well, but for certain reasons Larkin is invariably identified with a downhearted, pessimistic temper and tone of voice, conveying a constant sense of failure and of disappointment that underlies all the more specific emotions and reflections of individual poems. Frequently, Larkin is just sad, and one is amazed then at the wide range of things and events, from money ('Money': 'I listen to money singing It is intensely sad.' (198)), to a delayed plane ('Autobiography at an Air-Station', where the person obviously had hoped to leave before sunset, but cannot, because his machine is several hours delayed. When he says: 'I set So much on this Assumption. Now it's failed' (78), this response would appear a little oversensitive, did not the title indicate that something more is being dealt with here than just an afternoon at the airport), that can depress him. Larkin can be violently energetic as well, and so deep is his embitterment at times that he believes himself to be maliciously tricked out of something he had originally been entitled to - although he is very vague about who or what it was that cheated him, or the nature of his initial hopes. An illustrative case in point is the title of his second substantial volume of verse, ... ...is no sense of human contact and interaction, or want of it. For Larkin, a sense of loss seems to be inevitable as life goes on, and his fatalistic - and somewhat bewildering - contention is that the course of one's life is essentially independent of one's actions. However, Larkin does not explicitly point the finger at one person, group or institution, although he comments on parents, society and love as being flawed in other poems. Larkin's message of his poetry, coupled with the recurring theme of death, is that things just happen to be the way they are, without anyone particularly wanting them to be so - a conclusion that furthermore is very much in line with Larkin's fatalistic frame of mind. WORKS CITED 1 Larkin history found on www.philiplarkin.com (Philip Larkin Society) 2 Larkin, Philip. Collected Poems. London: The Marvell Press, 1988.

The Androgyne in Shakespeares As You Like It :: Shakespeare As You Like It Essays

The Androgyne in As You Like It       The androgyne is a strong figure that mentally joins the female and male characteristics together as one (American Heritage). Androgyny does not only refer to the physical senses it also refers to the cultural and social aspects of daily life. There are two main types of androgyny that were applied during the Renaissance which are referred to as mythic and satiric androgyny (Orgel, 38). Satiric androgyny mainly deals with "feminized male figures and unfixed, unstable individual identities, and is essentially negative," (Hermaphrodites, 1). Mythic androgyny consists of "cross-dressers, water imagery and the fluid individual identity, and is essentially positive," (Hermaphrodites, 2).    As You Like It is based on the concepts included in Mythic androgyny. We find that Rosalind dresses as a man after she is banished from the court, yet her actions continue to revert back to her female characteristics. Her disguise would be considered cross-dressing and her changing could be considered as being the fluid individual identity. The fluid individual identity is a way of saying that she changes her own identity. When Rosalind is talking with Celia or Touchstone, she takes on her female identity, but when Rosalind talks with Orlando she takes on the male identity of Ganymede.    As You Like It starts out in the court, where Rosalind in a female dressed as a female, and Orlando is a male dressed as a male. Rosalind is being treated like a woman and she clearly acts like one. She attends the wrestling match, where her uncle, Duke Frederick, asks her and Celia, her cousin, to try on talk Orlando out of participating in the match. This is the point when Rosalind and Orlando meet, coerce, and begin having feelings for each other. Orlando does in fact defeat Charles, the Duke's wrestler. In this situation, Rosalind is portraying a female with typical female characteristics and Orlando is carrying out his male characteristics. In the court, they are in there true societal roles, but once they enter the forest of Ardenne those roles are dramatically changed.    "The androgynous woman literally incorporates the independence that the male was designed to exemplify prior to the introduction of woman, but the male who depends on a woman becomes effeminate and is perceived as missing something in the outline of maleness," (Rose, 25). While in the forest of Ardenne, Rosalind is dressing in and taking on the male persona.

Graduation Speech -- Graduation Speech, Commencement Address

Welcome ... again ... to the graduation of the class of 2012... and a congratulations to you class ... you deserve it. First of all ... thank you class ... I am honored to be chosen to speak tonight and I am truly honored to have been able to spend these last four years ... with all of you. The day has finally arrived. It is June 7th, 2006... 7 p.m. It is so hard to believe that this is the day that we have been counting down to for the last few months. This is supposed to be the end of the beginning, the first day of the rest of our lives ... we all seem so set with our future and we seem so sure of exactly what it will foretell. However, regardless of how mature we may think we are ... we are not. We are still so young and new. We have so much to learn. So much more note-taking to take. So many more halls to walk and so many more people to meet. So very few allowed sick days to take. We have so much more space to make mistakes ... but also ... we have the space to correct them. We may be out of the building, friends, but we will be taught and tested for decades to come ... but this time in life. The memories of tonight and these last four years will soon be added with new memories, new friends, new jobs, new loves and relationships, and most important will be a new you. Maybe in the next few years you will be a mom ... or dad, but just maybe you will never have kids. Maybe you will start a career right out of high school, but maybe you will go to school ... hey maybe you will go to school for the rest of your life. But whatever we may become, we can all remember that these last four years have demanded patience ... and have demanded time. The last four years has offered an education ... the last four years has offere... ... with a small act of kindness. Kindness is just taking time out of your day to help ... and to not expect anything in return ... like Isaiah, Denies, and others with these special purple ribbons. Hey and maybe you are easy going like Blake c ... he thinks that just liking him for who he is and not for what you want him to be is kind. You never truly know what happiness a simple act of kindness will bring about. As said before, we are still so very young and new, and we have so much to learn. "Great opportunities to help others seldom come, but small ones surround us every day ... " The challenge is ours ... not just as graduates ... but us as the future ... let us create a world where human relationships are what we value ... and where kindness is the basis of that. Let us go into a world where small acts of kindness are more important that act of self.

American Wedding Essay

In the United States, the traditional western wedding custom is the bride usually wears a white dress and a veil to cover her face. She carries a bouquet of flowers and usually has something old (like a grandmothers necklace) something new (her dress) something borrowed (jewlery or a handkerchief) and something blue (a garter or underwear item).It is a long standing custom and it considered good luck for the bride. The bride and groom do not see each other the night before and up to the wedding ceremony. The bride usually has bridesmaids and the groom has groomsmen – the number of bridesmaids/groomsmen is up to the couple. I would say most wedding have around 4-5 bridesmaid . The ceremony usually takes place in church or in a chapel. It begins with the bridesmaids and groomsmen march down the aisle,and then followed by the ringbearer and flowergirl, then the bride is escorted down the aisle by her father. After the minister/priest gives a brief speech about the importance of marriage, the couple then says vows to one another (may be traditional or written on their own) and exchange rings. The couple is pronounced man and wife, have their first â€Å"married kiss† and then proceed down the aisle. (The traditional ceremony itself is often conducted by a religious leader known to the bride and/or the groom. The ceremony may include wedding vows written by the bride and the groom, in which they speak of their love and their desire to make their partner safe, happy and secure, and to be faithful to their partner and their partner alone for the rest of their lives. ) A reception is usually held after the ceremony. After dinner, the couple cuts the cake so that it may be served to guests during the special dances, has their first dance and then other special dances (father-of-the-bride/bride, mother-of-the-groom/groom, bridal party) occur. Then the dance floor is open for all guests to enjoy. A few hours later the groom removes the bride’s garter and performs the garter toss to all the single men. Then the bride throws her bouquet to the single ladies.

Adlerian Theory-Birth Order, Gender, Family Values

Adlerian’s Family Constellation Focusing on Birth Order, Gender, and Family Values Brittany Teal Bellevue University Applied Counseling Theories March 27, 2012 Abstract Diving into Adlerian’s Theory and focus on family, there are three main components to take into consideration to define how children might be defined as adults. The three factors include: birth order, gender, and family values. Birth order can make a difference in defining adult personality and behaviors. Gender can play a role with its views of society and the acceptance of the up kept expectations.Family values play a role simply because it defines who the family is and makes the future generations structured and stable. Adlerian’s Family Constellation Focusing on Birth Order, Gender, and Family Values Focusing on how one’s life may be affected behaviorally and psychologically can be based off of the factors that are out of an individual’s control. When stating this sentence, it ma y seem confusing to know that an individual had the possibility of being â€Å"judged† or â€Å"defined† on the day they were born.With this being said, the uncontrollable, but life-shaping factors include birth order, gender, and family values. Although it is important to note that these factors will not always determine the life outcome of an individual, they will, however, create a formation of life for an individual to follow. Bringing attention to birth order first, knowing how the first born, middle, and last born child can be affected immediately can possibly define a lot about how the individual’s future could turn out. The first born child can often be described as the busy, attention receiver (Shulman & Mosak 1977).On the flip side, the first born often is held to the highest expectations to uphold in the future due to the self control and respectful domineer they portray. The reason for this can be based off of the parent’s abilities to revolve their lives around engaging their child in multiple activities and organizations. This can have a lasting result on the child into adulthood in the case where they are attention seeking due to the loss of receiving it for the time they did when they were young (Carlson & Sperry 2006).Next the focus moves to the middle child. The middle child seems to be the one getting loss in the mix and often found in a competition for attention (Shulman & Mosak 1977). In most cases, the middle child is one who does not get to participate in as many activities as the first born, but still gets involvement in major activities and functions (Shulman & Mosak 1977). The middle child can also sometimes be known as the â€Å"diplomat. † They are this simply because they get caught up in the middle between the oldest and youngest sibling.Often times it becomes natural responsibility for the middle child to be the mediator between siblings (Shulman & Mosak 1977). Finally we move onto the last born child, the â€Å"baby. † The last born child can be defined as â€Å"ambitious. † An explanation to support this statement is that the youngest sibling is often times surrounded by mature adults who seem to give much attention (Shulman & Mosak 1977). They also have this lifestyle due to being dependent on the older influences in their lives.When this type of behavior is allowed at a young age, the child grows into adulthood with knowing no different. On the plus side of this, the ambition the youngest child displays can often times result in success and a bright future for the youngest born (Carlson & Sperry 2006). All in all, there can sometimes be more children in the mix, but results stay similar to the main three orders listed. Next the focus turns to gender effects on individuals as they enter adulthood from the Adlerian views’.When a child is born, he or she is automatically placed into the acceptable gender roles of society. When this occurs and as the c hild ages, he or she will decided whether or not they want to accept, reject, or adapt to the role expectations that they are given (Lindsey & Christie 1997). This becomes very challenging to exactly define how an individual will be affected into adulthood due to the outside factors and influences that can take a toll on one’s life. Gender roles are something usually defined in childhood and carried into adulthood, ut as society changes and roles become more adverse, it is difficult to say how set and stone these roles will be (Carlson & Sperry 2006). Overall, it is obvious one picks up gender roles on the day they are born, but it is up to the individual themselves to decide whether or not they want to maintain those roles throughout their lifestyle. Finally family values come into the picture when defining an individual as an adult. Family values are not only just standards up kept by family, but more or less what create a baseboard for the function of a family.There are mu ltiple components that get taken into consideration when focusing just on family values and they are the beliefs, morals, and convictions that both the mother and father have implied to their family lifestyle (Juel 1993). With these factors being apparent at birth and throughout childhood, the individuals have choices as to whether or not they want to agree, disagree, or adopt their own family values. In most cases, children carry these values through adulthood which results in the family lifestyle getting pasted from generation to generation.To sum it all up, it takes cooperation and trust for a family to clearly define and keep family values a tradition throughout a lifetime. References Carlson, J. , & Sperry, L. (2006). Adlerian therapy. Relationship Dysfunction: A Practitioner's Guide to Comparative Treatments, 102. Juel, E. J. (1993). Non-Traditional Family Values: Providing Quasi-Marital Rights to Same-Sex Couples. BC Third World LJ, 13, 317. Lindsey, L. L. , ; Christie, S. (1 997). Gender roles. Prentice Hall. Shulman, B. H. , ; Mosak, H. H. (1977). Birth order and ordinal position: Two Adlerian views. Journal of Individual Psychology, 33(1), 114-121. Adlerian Theory-Birth Order, Gender, Family Values Adlerian’s Family Constellation Focusing on Birth Order, Gender, and Family Values Brittany Teal Bellevue University Applied Counseling Theories March 27, 2012 Abstract Diving into Adlerian’s Theory and focus on family, there are three main components to take into consideration to define how children might be defined as adults. The three factors include: birth order, gender, and family values. Birth order can make a difference in defining adult personality and behaviors. Gender can play a role with its views of society and the acceptance of the up kept expectations.Family values play a role simply because it defines who the family is and makes the future generations structured and stable. Adlerian’s Family Constellation Focusing on Birth Order, Gender, and Family Values Focusing on how one’s life may be affected behaviorally and psychologically can be based off of the factors that are out of an individual’s control. When stating this sentence, it ma y seem confusing to know that an individual had the possibility of being â€Å"judged† or â€Å"defined† on the day they were born.With this being said, the uncontrollable, but life-shaping factors include birth order, gender, and family values. Although it is important to note that these factors will not always determine the life outcome of an individual, they will, however, create a formation of life for an individual to follow. Bringing attention to birth order first, knowing how the first born, middle, and last born child can be affected immediately can possibly define a lot about how the individual’s future could turn out. The first born child can often be described as the busy, attention receiver (Shulman & Mosak 1977).On the flip side, the first born often is held to the highest expectations to uphold in the future due to the self control and respectful domineer they portray. The reason for this can be based off of the parent’s abilities to revolve their lives around engaging their child in multiple activities and organizations. This can have a lasting result on the child into adulthood in the case where they are attention seeking due to the loss of receiving it for the time they did when they were young (Carlson & Sperry 2006).Next the focus moves to the middle child. The middle child seems to be the one getting loss in the mix and often found in a competition for attention (Shulman & Mosak 1977). In most cases, the middle child is one who does not get to participate in as many activities as the first born, but still gets involvement in major activities and functions (Shulman & Mosak 1977). The middle child can also sometimes be known as the â€Å"diplomat. † They are this simply because they get caught up in the middle between the oldest and youngest sibling.Often times it becomes natural responsibility for the middle child to be the mediator between siblings (Shulman & Mosak 1977). Finally we move onto the last born child, the â€Å"baby. † The last born child can be defined as â€Å"ambitious. † An explanation to support this statement is that the youngest sibling is often times surrounded by mature adults who seem to give much attention (Shulman & Mosak 1977). They also have this lifestyle due to being dependent on the older influences in their lives.When this type of behavior is allowed at a young age, the child grows into adulthood with knowing no different. On the plus side of this, the ambition the youngest child displays can often times result in success and a bright future for the youngest born (Carlson & Sperry 2006). All in all, there can sometimes be more children in the mix, but results stay similar to the main three orders listed. Next the focus turns to gender effects on individuals as they enter adulthood from the Adlerian views’.When a child is born, he or she is automatically placed into the acceptable gender roles of society. When this occurs and as the c hild ages, he or she will decided whether or not they want to accept, reject, or adapt to the role expectations that they are given (Lindsey & Christie 1997). This becomes very challenging to exactly define how an individual will be affected into adulthood due to the outside factors and influences that can take a toll on one’s life. Gender roles are something usually defined in childhood and carried into adulthood, ut as society changes and roles become more adverse, it is difficult to say how set and stone these roles will be (Carlson & Sperry 2006). Overall, it is obvious one picks up gender roles on the day they are born, but it is up to the individual themselves to decide whether or not they want to maintain those roles throughout their lifestyle. Finally family values come into the picture when defining an individual as an adult. Family values are not only just standards up kept by family, but more or less what create a baseboard for the function of a family.There are mu ltiple components that get taken into consideration when focusing just on family values and they are the beliefs, morals, and convictions that both the mother and father have implied to their family lifestyle (Juel 1993). With these factors being apparent at birth and throughout childhood, the individuals have choices as to whether or not they want to agree, disagree, or adopt their own family values. In most cases, children carry these values through adulthood which results in the family lifestyle getting pasted from generation to generation.To sum it all up, it takes cooperation and trust for a family to clearly define and keep family values a tradition throughout a lifetime. References Carlson, J. , & Sperry, L. (2006). Adlerian therapy. Relationship Dysfunction: A Practitioner's Guide to Comparative Treatments, 102. Juel, E. J. (1993). Non-Traditional Family Values: Providing Quasi-Marital Rights to Same-Sex Couples. BC Third World LJ, 13, 317. Lindsey, L. L. , ; Christie, S. (1 997). Gender roles. Prentice Hall. Shulman, B. H. , ; Mosak, H. H. (1977). Birth order and ordinal position: Two Adlerian views. Journal of Individual Psychology, 33(1), 114-121.

Uol Past Year Paper

This paper is not to be removed from the Examination Halls UNIVERSITY OF LONDON AC3093 ZB (279 0093) BSc Degrees and Diplomas for Graduates in Economics, Management, Finance and the Social Sciences, the Diplomas in Economics and Social Sciences and Access Route Auditing and Assurance Friday, 18 May 2012 : 10. 00am to 1. 00pm Candidates should answer FOUR of the following EIGHT questions: TWO from Section A, ONE from Section B and ONE further question from either section. All questions carry equal marks.  © University of London 2012 UL12/0010 D01 PLEASE TURN OVER Page 1 of 6SECTION A Answer TWO questions from this section and not more than one further question. (You are reminded that four questions in total are to be attempted with at least one from Section B. ) 1. You have just been approached by the newly-appointed Senior Regulator for the financial services (including accounting and auditing) industry in a country which has previously had little or no regulation on the provision of financial information. The Regulator has said that his first priority is to improve the quality of annual financial statements which the major companies in the country publish.The Regulator has established working parties to examine improvements in the quality of accounting and financial reporting practices. Another working party has been established to examine the quality of audit field work. The Regulator tells you that he wants your working party to put forward proposals which will improve the quality of audit reporting. He is concerned that present practices allow individual auditors to report in their own way. This has led to confusion, since there are so many different styles of audit report. The Regulator believes that a standardised approach will reduce this confusion.He is aware that there are international auditing standards on auditing and asks you to examine the possibility of adopting an approach consistent with the international standards. He asks you to look at the following specific aspects of audit reporting: †¢ To whom the audit report is addressed †¢ A reference to the framework of accounting †¢ A reference to the framework of auditing †¢ Some discussion of what can be and what cannot be expected from an audit †¢ The style of opinion on the financial statements, and †¢ Any other issues you think might be relevant.Required (a) (b) Draft a report from your working party on the specific issues mentioned above. (15 marks) Draft an appendix to this report setting out the advantages and disadvantages of a standardised approach to audit reporting. (10 marks) UL12/0010 D01 Page 2 of 6 2. You are the audit partner of Lottolife, a leisure establishment which includes a bar and a restaurant open to the general public. The management consists of a senior manager and three assistant managers; all four are paid a salary with a profit-related bonus.Both the bar and the restaurant are dependent on casual workers who are paid an hourly rate in cash at the end of the week. To record the hours worked, each employee has to ‘clock in and clock out’ using a clock card inserted into a machine which records the time in and out. There is no other check on the accuracy of the recorded hours. Workers are hired after a short interview by one of the assistant managers who completes a form to record the details of the successful applicant. The company has a poor reputation as an employer and expects its staff to work long hours.Consequently employees tend not to stay very long. On resigning, an employee has to sign a form which is endorsed by the assistant manager and is then handed to the Payroll Department so that the employee’s last pay packet can be made up and the employee taken off the payroll. There are never enough applicants to fill the vacancies and almost no applicant is rejected. Both pay and staff morale are low. In an attempt to boost the pay and attract more and better staff, one o f the assistant managers has suggested paying a weekly bonus from the cash tips left by customers.The tips would be divided among the workers rather than being banked as part of the takings. There would be no record kept of the tips which would mean that the workers would not be taxed on their ‘bonus’. It also has a members-only club which is a licensed casino where various forms of gambling take place. Under the licensing rules only trained staff can be employed and these are reasonably well paid jobs. Occasionally if there is a staff shortage on the catering side in the casino, members of the bar and restaurant staff are brought in, given new uniforms and are instructed to help out.Technically this is against the gaming rules, but the casino management consider that if the breach is ever discovered by the authorities, the worst thing that might happen would be the casino having to pay a fine. They are aware however that it is possible that the licence could be withdra wn and the casino could be forced to close. Required (a) (b) Identify possible weaknesses in the control environment in Lottolife. (15 marks) Suggest various audit procedures which might be appropriate in the particular circumstances of Lottolife. (10 marks) UL12/0010 D01 Page 3 of 6 3.You have just been appointed auditor of Bruton’s Ltd, a small family-owned gentlemen’s tailors and clothes shop. It is based in the South-West of England where it has six shops in different towns. The clothes it stocks and sells are at the upper end of the price range, appealing to the wealthier customer. The company, like its customers is old-fashioned. In fact, the decor of the shops has not changed since the 1960s. The head of the family and major shareholder, John Bruton, is aged 86 and sees no reason to change what has for fifty years been a winning formula – a top quality service and a premium price.He dismisses the falling sales and lower profits as simply consequences of t he tough economic climate. The three other shareholders are Bruton’s sons, the youngest of whom is 53. The sons have tried to get their father to change strategy since they have seen similar companies in other regions increase their market share through the internet and through a radical make-over of their retail outlets. They accept that their plans will cost about ? 10m and they will need a bank loan to finance what is effectively a re-branding exercise.They believe, though they have not done a detailed analysis, that internet sales over the next three years would bring in enough cash to repay the loan and enough profit to cover loan interest. After that, there would be clear profit for about ten years until the next rebranding was needed. In addition, the leases on the shops are all going to expire in the next five years. These can be renewed but it will be costly as the premises are all in city centre locations which are highly sought after by companies in the food and dr inks industry.With insufficient cash reserves, Bruton’s would need further bank financing to cover the capital cost of renewing these long term leases. The sons are also urging their father to consider buying in cheaper clothes imported from Asia as way of boosting sales and profits. The father who is very patriotic has rejected this suggestion, choosing instead to stay with British-based suppliers who have served him well since he began in business. Bruton’s accounting system dates from the 1960s. It is mainly manual with sales staff making out a handwritten receipt for each sale.Cash is put through a till but there is no reconciliation of receipts and takings through the till. The shops do have credit card facilities but again there is no reconciliation of sales and card receipts. The main element of control is the presence of one of Bruton’s sons. Each is responsible for two shops which they attend on alternate days. This close supervision has seemed to work well until, Roger, the eldest son, had a heart attack and was unable to work for six months. During this time, his two brothers supervised the six shops visiting one every three days.Roger is now back at work though he only works reduced hours at one location. Required (a) (b) Identify the major elements of audit risk in Bruton’s Ltd. (15 marks) Explain the steps you would have taken before formally accepting appointment as auditor of Bruton’s Ltd. (10 marks) UL12/0010 D01 Page 4 of 6 4. You have just been appointed the Quality Assurance Partner in Raiffes & Co. , Chartered Accountants and Registered Auditors. You are currently reviewing a sample of the audit files of five audit clients.Your aim is to ensure that the quality of audit work at least matches and, if possible, exceeds the minimum standard required under the international auditing standards and UK legislation. You have made the following list of items which cause you concern: †¢ In Albany Ltd, the audi t team noted that although accurate inventory records had not been kept during the year, the year-end stock count was tightly controlled and a detailed review of gross profit margins suggested little chance of material error. On this basis the audit manager had recommended signing an unmodified opinion.In Boverton plc, a weakness in internal control had been detected early in the audit. The weakness concerned payroll and may have allowed overpayments to genuine staff and/or payments to fictitious staff. Because payroll is such a sensitive area, the audit team had done nothing more than note the weakness in the audit file, highlighting the issue for partner review. In Chirley plc, the company had failed to comply with the relevant financial reporting standard for pension costs. The matter is one of disclosure rather than measurement.The Finance Director simply will not accept that the standard is correct and insists that he is right. The recommendation from the audit team is to agree with the Finance Director since the accounting numbers are right and the firm should not risk upsetting a major client. In Dalton, a fraud involving the cashier had been discovered. The amount involved was immaterial to the financial statements. When the Finance Director was told about the fraud, he was unmoved, claiming that he knew about the fraud which had been going on since the man was first employed five years ago.The Finance Director said that he allowed the cashier to supplement his salary in this way since it was cheaper than giving him a pay rise. In Exeter Ltd, this was the first year of the audit appointment. The fixed asset register had not been maintained for the last five years meaning that it was impossible to assess from the records how long the assets had been in use. Total tangible fixed assets are material to the financial statements. The team had immediately stopped work on fixed assets concluding that the audit report would have to be modified on the grounds o f disagreement. †¢ †¢ †¢ Required (a) Evaluate the situation in each of the five cases and suggest an appropriate course of action in each including if necessary modifying the auditors’ report. (15 marks) Suggest steps which the firm should take to ensure that all its audits come up tot the appropriate standard. (10 marks) (b) UL12/0010 D01 Page 5 of 6 SECTION B Answer ONE question from this section and not more than one further question. (You are reminded that four questions in total are to be attempted with at least two from Section A. ) 5.Because audit time is not unlimited, sampling is a key component of any audit strategy. Explain the various factors which auditors consider when setting up their sampling plan. 6. Critically evaluate the purpose of an audit from the point of view of the readers of the auditors’ report. 7. You are required to write a general theory of auditing of financial statements. What concepts and assumptions would you include an d what purpose would each serve? 8. Critically evaluate the measures taken in the IFAC Code of Ethics to safeguard auditor independence. END OF PAPER UL12/0010 D01 Page 6 of 6

Marine Bio 4.03

r 1. Name two types of sickness you can get from phytoplankton in Florida, and describe how you can get them. What symptoms led to the diagnosis of our patients? Some of the major diseases are NSP, and PSP which typically come from Brevetoxins, Saxitoxins, Gonyautoxins, & many more. The typical symptoms includerespiratory distress, allergic reactions and skin conditions 2. Explain how an HAB outbreak can have a devastating economic impact.The impact can be devastating because there are assortments of the fish that are caught that may have been contaminated with toxic algae and many fish are killed as a result. 3. Why do you think it can be difficult to determine the causes of HAB related illnesses and events? Many of the symptoms are like every sickness which include sniffling, coughing, sneezing, running nose, itchy eyes and a sore throat. it may be confused as a common cold or fever. 4. Summarize how the conditions found in the Gulf of Mexico contribute to the overgrowth of phytopl ankton.The Gulf of Mexico is a highly polluted area, due to the run-off from the coasts. Run-off comes in the from fertilizers and pesticides from agriculture that often collect in rivers that most of the time flows right  into the Gulf. 5. Explain how a Harmful Algal Bloom can impact an ecosystem. Many of the harmful algal blooms release toxins as they grow larger. Algae blooms grow quickly. As they grow they starve the air of oxygen and  block sunlight which many aquatic plants and animals need to survive. 6.

Research Proposal Essay Example | Topics and Well Written Essays - 2000 words - 1

Research Proposal - Essay Example Burning any fossil fuel produces Carbon dioxide which contributes to the "Greenhouse effect†, thus increasing the temperature of the earth. Coal is even more dangerous, the burning of coal produces more Carbon dioxide then oil or gas along with Sulphur dioxide. Coal also needs to be burned in huge amount on constant basis thus making it the most polluting commercial power generating source in the world (Saddleback Educational Publishing, 2008). However, in the recent years, it has been realized by scientists that the use huge amount of coal and other fossil fuels to produce cheap electricity has taken its toll on earth in the form of global warming, hence a number of more efficient and less polluting options have been considered and put into use by government around the world. There has also been a growing trend of exploring and using renewable energy options which produce zero pollution and are inexhaustible in contrast to coal and fossil fuel. One of the widely used renewable energy option is Hydro power. The purpose of this project is to establish whether hydro power can serve as a single source of energy for all the current and future needs of the world (Saddleback Educational Publishing, 2008). ... One of the major problems that the world is facing right now is the shortage of energy, particularly electrical energy. With the high predicted population growth rate, it is expected that the demand of electricity will far outweighs any other type of energy demand. The problem that this research will attempt to solve is to determine if one of the alternative sources of power, namely hydropower, is in such abundance that it can be used to meet the future electricity demands of the world. The purpose of the Study The purpose this project is to determine the ways in which hydropower can be used to generate electricity on a massive scale. A secondary objective of this research is to demonstrate how GIS can be used to establish the potential of hydropower for electricity generation for global demands. This project will use high altitude imagery, maps and other data available through NASA and other resources for its analysis with both qualitative and quantitative research method will be us ed to carry out the evaluation in an effort to determine the suitability of hydropower. Literature Review According to the figures provided in World Energy Outlook released by International Energy Agency (IEA) in 2009, global electricity demand is growing at double the rate of overall energy use and it is expected that it will see a growth of 76% by 2030 (International Energy Agency, 2008). While conventional methods of electricity production such as fossil fuels provide an economical and readily available way of electricity generation, the tremendous amount of negative impact that they have on the environment (green house effect and global warming) as well as their

Quantitative analysis Essay Example | Topics and Well Written Essays - 2250 words

Quantitative analysis - Essay Example The measurement is based on a proper sequence, and time intervals are equally distant and uniform (Schelter, Winterhalder et al. 319). The main aim of this kind of analysis is to determine any possible existence of a pattern or sequence in a given set of data. The time series analysis itself offers variety of methods, namely the forecasting approach, the univariate approach, which involves limited variables, and other advanced techniques like Gaussian and Box-Jenkins model. Large number of events can be counted as examples of time series analysis that we see in our daily life in our routine activities. For example, the constant rise in the inflation rate, the unemployment rate, the rise in salary, local currency depreciation, annual budgets estimation and comparison with the past values and prediction of upcoming budgets – all these things are possible through the effective tool known as time series analysis. Time series analysis is a vast entity in itself and contains various other methods and approaches, which makes it one of the most effective means of quantitative analysis of data. Various types of Time Series Analysis Continuous time series As the name applies, the samples and patterns are collected over a continuous and recurrent time frame (Tsay 287). Discrete In contrast to continuous time series, the discrete method attains certain values at fixed and definitive moments. Deterministic vs. Stochastic The data so obtained is deterministic in nature, that is, the accuracy and predication level is relatively high and accurate. The stochastic method involves relative use of probability and assumption based on the trends. These trends are collected from the past and present values, which enables the prediction of future trends. Advantages There are a number of advantages attached to this form of analysis; the first and foremost is the possibility to analyze things based on solid foundations and evidence, which involves study and consideration of sampl es and patterns from past values and may include the data from present values if a future trend is to be determined. It enables gathering data on a more consistent pattern that is relatively more reliable. Another advantage of this pattern is the co-relational factor and dependency between the variables involved. With the element of dependency in the analysis, the results become more reliable and consistent, and in such cases a change in one, or any other alteration, might result in disturbance and variation in the other, so the entire system is under a uniform control and each entity is dependent on the presence and behavior of the other entity in the system under analysis. Due to this feature, it has the ability to determine the linear and non-linear functions and relations. Other salient features of time series analysis include constant observation, with no data missing in-between, and the time slots and observational chunks are equally spaced. Applications Though time series ana lysis finds its application in a large number of places and circumstances, the most notable of them is the process of forecasting. Forecasting is an essential tool of managerial world and in other processes where predictions are needed and made about a certain future value. Time series analysis is the best tool for it. The process is naturally designed in such a way that completely fulfils the requirements of a

Therapeutic encounter exercise with reflective piece Essay

Therapeutic encounter exercise with reflective piece - Essay Example Despite of that, the patient shows strong long-term memory and upper body. He is sociable and is partially-independent. With his current state, the barriers, goals and facilitators were discussed as his findings had shown. The goal of the nurse is to assist the patient to become independent as much as possible with support and care that he needs especially for the tasks that he cannot perform. Therapeutic encounter involves the life-changing perceptions of the client towards himself with the assistance of health practitioner who regularly reflects and makes great influence to the client (Pickhardt, 2011, paragraph 7). The practice is related to helping the client cope up with his situation and changing his perspective in life for the better. With that in mind, empathy becomes an important factor in therapeutic encounter which is known as a â€Å"cognitive attribute that involves an understanding of experiences, concerns and perspectives of the patient, combined with a capacity to communicate this understanding,† (Convingtonn, 2003 as seen in Rakel et.al. 2011). The existence of empathy then creates a bond that allows the health practitioner to assist to connect and to help the patient in the process of healing. For the case of the study, the therapeutic encounter was linked to Orem approach which is a model that allows the nurse to assist the patient with self-care. The patient slowly learned how to take care of himself through the guidance of the nurse instead of the nurse doing everything for the patient (Pearson, Vaughan, and Fitzgerald, 1996, p. 5). Enhancing the capabilities of the patient to take care of himself would render him to be self-sufficient in some ways. The following information is divided into four sections: findings, facilitators and barriers as well as one main nursing goal with thorough discussion for each. The findings are based on the

Religoin Essay Example | Topics and Well Written Essays - 2000 words

Religoin - Essay Example Mysticism is key to the methodology of any religion (Underhill 43). The creation theory states that, the universe and all life form in it originated from God -who created everything in six days with man being created on the last day. This is found in the book of Genesis; used as the basis of creationists fundamentalist Christians against evolutionists Charles Darwin then came up with the Darwinism theory of biological evolution. According to evolutionists, human beings evolved from apes to the present Homo Sapiens Sapiens through natural selection. They argue that in order to cope with the change in the environment, human beings adapted to the changing environment by weeding out the weak and only leaving the strongest to survive. The continental drift theory theorizes that the earth was initially a large land mass that split into seven continents due to tectonic plates shifting in the core of the earth’s crust. The two theories greatly differ with the creation theory (Ruse 24). The methodologies used by both factions are quite different. The creationists rely on sacred texts like the Bible to pursue an understanding of the universe while the evolutionists use scientific correlation of cause and effect to investigate the phenomena. The conflict thesis proposed by William Draper in 1875 aims to highlight the differing perspectives between religion and science. Draper came up with the conflict thesis to highlight how the two ‘conflicted’ in terms of methodology, intellectual framework, and politics. Others such as Richard Dawkins provide an in depth view of the epistemological differences between science and religion. He argues that science and religion differ in the way they formulate and hold beliefs. Religion uses faith-based methods while science uses reason-based methods. Dawkins in his theory suggests that science uses inductive statements that can be verified through statistical analysis on objective

The Police and Criminal Evidence Act (PACE) 1984 provide sufficient Essay

The Police and Criminal Evidence Act (PACE) 1984 provide sufficient safeguards to prevent miscarriages of justice. Critically discuss whether this statement is true in relation to eyewitness testimony - Essay Example What this code does is to therefore try and safeguard the law and prevent any miscarriages of the law (Ozin, Norton and Spivey, 2006, pg. 125). A miscarriage of justice in this case refers to any punishment or even conviction of an individual for a crime that he or she did not commit (Samuels, 2014, pg. 1790). Eyewitness evidence is a very helpful source of evidence in determination of any case. However it is also a very fragile form of evidence as it is subjected to psychological evaluation by both the prosecution and defence team and this may test the credibility. The eyewitnesses are usually shaken by the different approaches taken by the two legal teams some of which are unexpected and this leads to them making mistakes or omitting important facts that lead to many juries discounting the eyewitness testimonies (Bromby, MacMillan and McKellar, 2007, pg. 340). The testimony of eyewitnesses is first of all collected by police officers once the crime is committed and recorded according to Code D of PACE. The code provides specific methods of collecting the testimony and identifying suspects which must be followed to the letter. This however is not exactly the case (Samuels, 2007, pg. 3). There are rogue police officers and others who are not so keen to follow to the letter the code according to the Act. Lack of following these specified methods and procedures is what leads to miscarriages of justice as the wrong suspects are identified and convicted of a crime they did not commit (Garrett, 2011, pg. 287). What usually happens is that the police officers lead the eye witness to a suspect by providing several descriptions which confuses the eyewitness and him or she agrees. This especially happens in cased where there is no suspect in custody already where facial identification can be made by the eye witness or even in cases

Dangerous chemicals allowed by the FDA to be included in human and Research Paper

Dangerous chemicals allowed by the FDA to be included in human and animal foods - Research Paper Example as been documented to have allowed the use of harmful toxins to be used in human as well as animal food, which is likely to cause disastrous health outcomes, often leading to death. Although the exact number of harmful chemicals allowed by the FDA cannot be determined with accuracy, a comprehensive list of such chemicals is included as Appendix A. Three of the most potentially hazardous of the chemicals from the list (see appendix) Bisphenol A (BPA), Butylated hydroxyanisole (BHA) and Ractopamine - are linked to disastrous health outcomes, often leading to death. The FDA should, therefore, ban these chemicals, from use in human and animal food products, in order to uphold the general principle of safeguarding public health and prevent the large scale destruction that the presence of such harmful toxins can cause. Bisphenol A (BPA), Butylated hydroxyanisole (BHA) and Ractopamine are three of the several dangerous chemicals which are allowed by the FDA to be used in human and animal food, which are documented to have disastrous consequences when consumed, often leading to death, and hence need to be banned with immediate effect. The development in technology and the subsequent advancement in agriculture have both led to a dramatic rise in use of chemicals, particularly in the developed nations. Over 80,000 harmful chemicals are now made available commercially, and are regularly being used in agriculture and animal husbandry. Such potentially toxic chemicals which are known to enhance the productivity and hence the economical gain, and hence their drastic impact on human and animal life has been largely ignored (Erickson, 20093). Several of the toxic chemicals which are routinely used in agriculture as well as fed to livestock, have been proven to cause disastrous effect on human as well as animals, sometimes often leading to death. However, regardless of studies and researches which point towards their harmful influence on our lives, the use of such toxins

PRINCESS DIANA Essay Example | Topics and Well Written Essays - 500 words

PRINCESS DIANA - Essay Example Being a free soul, she loved music and dancing. Also, she was quite fond of the popular culture and even after her divorce, later in 1982, she maintained her celebrity image amongst the masses. She was also deeply indulged in charitable causes including HIV AIDS, homeless and especially children with needs. Her leadership skills developed over time eventually and after consistent mentoring by Stephen Twigg, her personality transformed from that of a suicidal woman trapped in royalty to courageous women world stage performer. Furthermore, James Hewitt and Oliver Hoare turned out to be quite positive influence on her personality and helped her move forward. However, having met Hasnat Khan, she found a renewed sense of companionship and confidence in herself which transformed her leadership skills (Morton 1994). As a human being, Lady Diana was quite generous and kind. She was often found spending time in hospitals, old folk homes and various institutions. It is also said that her soul was dissatisfied and distressed, and devoting her time to Charity helped her with the healing process. She was also quite nurturing in nature as she spent a lot of time with her sons and taught them about the life outside the palace. Also, she reflected her celebrity image not just in Britain but also globally as she actively participated in charitable events around the globe including the Red Cross. During her marriage, she was acquainted to about 100 charities as Patron or President. She was also quite creative in character, and her interest and fascination with music led toward accomplishing various titles and awards. She motivated people by spreading a positive aura and sense of affection amongst others, especially the less well off. People responded with gratefulness and an even higher sense of affection toward her. Not only did they reciprocated her contributions with immense acknowledgement but also they gave her a very high

Orientation Training Essay Example for Free

Orientation Training Essay Blanchard Thacker (2010) describe how orientation can be described as the type of activities that an individuals or organization may seem most interested in and can give most attention. Orientation training can be described as training designed for newly hired employees to allow them to understanding the organizations operations. Also, orientation training give new employee’s opportunities to learn polices and procedures for making decision and activities of various units are coordinated. Orientation training can being with the socialization process with new employees and help the employee learn information about the organization and the values of the organization (Blanchard Thacker, 2010). Orientations can be short or have longer approach dew to the kind of organizations the employees will be working for. The value of orientation training can with the how the learning theory prospective can be based on previous learning. New information can be interpret and understand in the context that is already know. Blanchard Thacker (2010) show how successful organization can recognize the need for providing new employees with orientation training. They also view how new employees can use the organization and the first entry into the organization and whit will coming next tin the upcoming days in the organizations. The first view of the organization can be a lasting one and can important for organization to have good imaged an impression to chance the effectiveness the organization and new employees (Blanchard Thacker, 2010). Another value of orientation training can be how employees who attend orientation training can be flexible to accepting the organizations goals and values. Orientations training can be effective with the use of the guidance that is provided to employees regarding manageme nt expectations. Also orientations can be effective in reducing anxiety, reducing role ambiguity. In addition reducing turnover, improving job performance, providing high levels of commitment and can show the effective and efficient of the organizations (Blanchard Thacker, 2010). In conclusion, orientation training is designed for new employees to allow them to understanding the organizations operations. Orientation training gives new employee’s opportunities to learn polices and procedures for making decision in the new organizations. Orientations training can be effective with the use of the guidance that it helps to provide to new employees regarding management expectations. References: Blanchard, N. P., Thacker, J. (2010). Effective Training, System, Strategies and Practices (Custom 4th ed.). Upper Saddle River, NJ: Prentice Hall.

The characters Essay Example for Free

The characters Essay Harry Burns: A complete slob and a brooding pessimist with a grim sense of humor. Sally Albright: Shes cheerful, organized, and optimistic. The set-up The two main characters, Harry Burns and Sally Albright, dislike each other immediately. Shes cheerful, organized, and optimistic. He is a complete slob and a brooding pessimist with a grim sense of humor. Not long after meeting, they are stuck with each other on a long car trip from Chicago to New York City. To pass the time, Harry asks Sally to tell him the story of her life. The scene: Harry: So†¦Ã¢â‚¬ ¦. since we have a long journey and I have all the time in the world. Tell me about your life. Your entire life story. Sally: My life story? Why would someone like you be interested in knowing my story? Harry: I am not interested. I just want to bite away some time. Sally: emm†¦ well, my life has nothing that interesting to talk about. Harry: I thought so†¦ u’r like one of those â€Å"high maintenance snooty new york execs† Sally: No, I’m not snooty! I am organized, I love my friends and care for my family. I don’t need to be judged by a slob like you. Harry: ohhhhhhh! Somebody’s offended. Sally: Ass holes like you think just because you can throw down a few drinks, and nail some slut at a swanky bar, your life must be wild! I despise people like you, mister! Harry: You despise us because you can never have what we have. Sally: We can have everything you have and much more. We just choose not to! Sally: I’m going to sleep now†¦ I can’t take any more of your noise! End of scene What does this exercise tell you about film dialogue and what makes it work most effectively? This exercise tells us that film dialogue needs to short. Not too long. It can be unexpected and doesn’t necessarily need to have logic. Does it suggest that dialogue in films is different from dialogue in literature and drama? Yes, I do believe dialogue in films is different from dialogue in literature and drama because in literature and drama the dialogues can be a little longer. But in films where each scene is about 2 minutes or less. It’s important to keep it short and sweet. In what ways is film dialogue close to or different from real-life conversation? Film dialogue is quite similar to real life conversation but unnecessary text may need to be cut out and all the lines would need to make an impact quickly to keep the audience interested. Since it needs to look real like the actors are actually having a conversation. It does have similar features of a real life conversation.

Defining And Analysing Freedom Of Expression Philosophy Essay

Defining And Analysing Freedom Of Expression Philosophy Essay The freedom to communicate ideas, thoughts or any form of message through any type of medium freely without any censorship or limitations Freedom of expression is sometimes used to indicate not only freedom of verbal speech but any act of seeking, receiving and imparting information or ideas, regardless of the medium used. Freedom of expression is the right of an individual to express his/her feelings and thoughts in any manner what so ever through any medium. Introduction Freedom of expression is a cornerstone of democratic rights and freedoms. In its very first session in 1946, before any human rights declarations or treaties had been adopted, the UN General Assembly adopted resolution 59(I) stating Freedom of information is a fundamental human right and the touchstone of all the freedoms to which the United Nations is consecrated. Freedom of expression is essential in enabling democracy to work and public participation in decision-making. Citizens cannot exercise their right to vote effectively or take part in public decision-making if they do not have free access to information and ideas and are not able to express their views freely. Freedom of expression is thus not only important for individual dignity but also to participation, accountability and democracy. Violations of freedom of expression often go hand in hand with other violations, in particular the right to freedom of association and assembly. Progress has been made in recent years in terms of securing respect for the right to freedom of expression. Efforts have been made to implement this right through specially constructed regional mechanisms. New opportunities are emerging for greater freedom of expression with the internet and worldwide satellite broadcasting. New threats are emerging too, for example with global media monopolies and pressures on independent media outlets. A Means of Speaking Out Freedom has provided a forum to countless other individuals and groups in the interest of justice and reform. Freedom of expression is a cornerstone of democratic rights and freedoms. In its very first session in 1946, before any human rights declarations or treaties had been adopted, the UN General Assembly adopted resolution 59(I) stating Freedom of information is a fundamental human right and à ¢Ã¢â€š ¬Ã‚ ¦ the touchstone of all the freedoms to which the United Nations is consecrated. Freedom of expression is essential in enabling democracy to work and public participation in decision-making. Citizens cannot exercise their right to vote effectively or take part in public decision-making if they do not have free access to information and ideas and are not able to express their views freely. Freedom of expression is thus not only important for individual dignity but also to participation, accountability and democracy. Violations of freedom of expression often go hand in hand with other violations, in particular the right to freedom of association and assembly. Progress has been made in recent years in terms of securing respect for the right to freedom of expression. Efforts have been made to implement this right through specially constructed regional mechanisms. New opportunities are emerging for greater freedom of expression with the internet and worldwide satellite broadcasting. New threats are emerging too, for example with global media monopolies and pressures on independent media outlets. Free Expression and the Internet Aside from supporting freedom of expression for others, Freedom has been in the forefront of reporting on issues which directly concern the freedom itself. During the 1990s, freedom of expression has extended to include the computerization of the way we live, work, and conduct our day to day affairs. Due to its capability for instantaneous global communication, the Internet has provided a new frontier for free speech and its protection within the parameters of responsibility and lawfulness. For the same reason, it has also put freedom of speech to its most crucial test. The right to ones own thoughts and their disposition is a fundamental human right. Authors, artists, designers, and the myriad of others in creative and intellectual fields have the right to share their words or ideas with others or not. If they choose to share them, they also have the right to control the way in which they may be shared. In this way, intellectual property rights and free expression are inextricably linked. Freedom has championed the application of existing laws regarding intellectual property rights to the Internet, and supported responsible self-restraint by individual users. Self-policing by Internet users is ultimately the means by which to ensure continued freedom from over-regulation. However, Freedom has expressed the view that some regulation may become necessary if free speech is abused, thus has also presented the view that existing intellectual property laws be applied where necessary to those who violate the rights of others. Freedom of speech means neither the freedom to steal, nor the right to claim anothers speech as ones own, nor to copy anothers writing and sell it or give it away without the authors permission. Freedom has also informed officials, community leaders, and the media on copyright issues pertaining to the Internet, including its in-depth coverage of court cases that are setting precedents for the protection of intellectual property rights on the Internet. Due to continued support and dedication to the freedom of expression, Freedom has been able to provide a wide variety of views and accounts of news over the past 30 years. In a world where the public is majorly informed by means of fragmentary day-to-day news processed through a few news media who, because of their size, dominate the flow of information, accounts by other media such as Freedom who can provide different views-are increasingly important to a free society. Pros and cons Freedom of expression is a double edged sword in that it has its positive side as well as a negative aspect. Freedom of expression does not give any person, group, institution or a nation to abuse, degrade and mock other peoples religion, culture or their beliefs. Freedom of expression has to be used entails that exceptional care is to be taken when dealing with such sensitive matters where emotions run high. It does not give anybody the license to make a mockery of other peoples beliefs and cultures just because it is different from their own. Where as in purely democratic sense this is considered to be a very good thing, it carries its own responsibilities. The sign of a civilized and educated nation is that everybody is free to express whatever they like as long as it is within certain limits of decency and ethics and is not considered to be beyond a certain legal boundary. Whereas there are laws in a proper democratic society that protects the individuals right to freedom of expression. There are also laws to protect individuals from grief and loss incurred as a result of another persons actions taken in the name of freedom of expression. In other words one person cannot go beyond the law and cite his right to freedom of expression to insult, degrade and defame any another person, group and institution. Freedom of expression without responsibility is no freedom what so ever and can be termed as sheer arrogance. Origins Of Freedom Of Expression The right to freedom of speech is recognized as a human right under Article 19 of the Universal Declaration of Human Rights and recognized in international human rights law in the International Covenant on Civil and Political Rights (ICCPR). The ICCPR recognizes the right to freedom of speech as the right to hold opinions without interference. It is different from and not to be confused with the concept of freedom of thought. Conclusion: Freedom of speech and Ethics: Every individual has their own personal space, within which they have freedom of doing anything. But this freedom remains only till the time it doesnt interfere with the personal space of some any other individual other than you. Now days this term has gained a lot of popularity, individuals and groups either separately or collectively have started abusing each others or a set of peoples rights in the name of so called Freedom of Speech. We know what and where our boundaries are but give the least consideration about it when it comes to others, we have forgotten that where our limits end someone elses boundaries might begin from just there. Freedom of Speech and Media: Media is a very powerful tool, if used appropriately it can do miracles, but if misused it can cause harm like no other thing can. Tools as we know are not harmful or useful, it is their use that categorizes them in a certain way, and so same is the case with media be it of any form, print media or electronic media. The purpose that it fulfills is what makes it either good or bad; freedom of speech is one such issue that came into limelight by medias propagation regarding this issue. Medias approach is very wide and is followed by a large number of populations anywhere, so whatever is portrayed regarding any issue gains hype instantly and leaves a deep impact on the minds of masses. With such powers come great responsibilities as well, and to make sure these responsibilities are met some laws had to be laid down to keep a proper check. Freedom of Speech and Laws: Laws hold a great importance to maintain a balance and a sound society and are mainly responsible for maintaining the attained freedom. Laws are made to protect the rights of individuals, or groups living in a society. Rules and regulations help set a boundary to an extent till which individuals or groups prevailing in the society can interfere others freedom, be it freedom of speech, expression or any other kind of freedom that an individual or a group of people can possibly have. Freedom has always has its price, be it in any form, responsibility is the price that is and should be paid to maintain its true essence. Everyone should be responsible for their actions, implied or not and words either spoken or written, only then we will have nearly idealistic societies.