Ethical Dilemmas †Abortion Free Essays

In our society, there are many ethical dilemmas that we are faced with that are virtually impossible to solve. One of the most difficult and controversial issues that we are faced with is abortion. There are many strong arguments both for and against the right to have an abortion which are so complicated that it becomes impossible to resolve. We will write a custom essay sample on Ethical Dilemmas – Abortion or any similar topic only for you Order Now The complexity of this issue lies in the different aspects of the argument. The essence of a person, rights, and who is entitled to these rights, are a few of the many aspects which are very difficult to define. There are also issues of what circumstances would justify abortion. Because the issue of abortion is virtually impossible to solve, all one can hope to do is understand the different aspects of the argument so that if he or she is faced with that issue in their own lives, they would be able to make educated and thoughtful decisions in dealing with it. The definition of a person is an aspect of the abortion issue which raises some very difficult questions. Is an unborn baby a person When does the unborn baby become a person This is a difficult question because in order for one to answer it, he must define the essence of a person. When describing the essence of something, one needs to escribe the necessary and sufficient conditions of that thing. So how does one define the essence of a person Kant describes a person as a rational being. Some people define the essence of a person from more of a biological standpoint. Nevertheless, defining the essence of a person is a very difficult thing for a group of people to agree on. One own definition of a person would most likely greatly impact his opinion on whether abortion is morally justified or not. This becomes even more complicated when one takes into account potentiality. This raises the question of whether the fetus is an actual person r a potential person. Many would argue that a fetus is a potential person because it is has the potential to become what it is not yet. However, does a potential person have potential rights An example was used: does a potential doctor have the rights of a licensed doctor When one is describing potentiality, All he is really describing is what that thing is not. By declaring that a fetus is a potential person, one is also stating that a fetus is not a person. As one can see, this issue of the essence of a person and whether a fetus is a person is a very complicated one. This becomes seven more omplicated if one takes into account the issue of rights. Now, the concept of human rights, that is to say, what American society dictates as human rights, conflicts heavily with itself. On one hand, we form a deep and heavy opinion on one s right to life. On the other, we hold an equally strong opinion on one s freedom to live that life as they please. American society by and large has a firm belief in an individuals right to live. Therefore, if one comes to the conclusion that a fetus actually is a person, then that fetus should receive the protection to it s right to live, as much as you or I. This society also olds the firm belief in one s right to the sovereignty of his or her own body, equal to that of one s right to live. In this case, it is imperative that we understand what liberties we can and cannot take upon ourselves concerning our lives. Case in point, suicide. Society dictates what we are allowed to do, and how we are allowed to live, by law. Most of American laws are written to preserve one s rights to individuality, and one s right to take the liberty to live their lives as they see fit. However, laws are also written to undermine those who s actions compromise the liberties and freedoms of ther individuals, thus protecting the concepts and ideals of agency and liberty. Based on our society s laws, essentially, we believe that what you do to yourself is your choice, and is accepted by law, so long as it doesn stop or impede the lives and freedoms of others. The difficulty in this dilemma lies within the question of whether an abortion falls into a category of protection of a woman s right s over the sovereignty of her own body, or whether it falls into a different category of an action which is not permissible because, according to some people, the fetus is a person whose life and freedom is being ompromised. The question of rights is further complicated by the different circumstances where the abortion issue could be raised. Many people would argue that abortion should not be used as birth control or as a means to deal with the consequences of promiscuous sex. However, how does one address the abortion issue in the circumstance of rape or incest Many say that in these circumstances, abortion is justified. The confusing thing is that the outcome is the same in both circumstances. The fetus is being denied its right to live and grow to its potential as a human being. Where does one draw the line What about case where there is medical complications For example: a woman becomes pregnant and goes to the doctor for an examination. During the doctor visit, various tests are run and it is discovered that the baby will be born severely deformed and that its quality of life would be extremely substandard. If the woman were to have an abortion, would it be justified What about a situation where a woman becomes pregnant and she does to the doctor and is told that the baby is deformed and the birth would most likely kill the mother. The argument justifying abortion in this case goes back to the right to physical sovereignty ver one s own body. A person has the freedom to do what he or she wants to concerning their own body as long as it does not harm or compromise the freedom of another, except in self defense. Therefore, in the case of the mother who would most likely die in childbirth, an abortion could be justified because she is acting in self defense. And in the case of rape, many argue that an abortion is also justified because the woman s right to not conceive has been violated, therefore she should not be responsible for the consequences which came through no fault of her own. As on can see, the issue of abortion is on e that is xtremely complicated. The problem being that many of the ethical dilemmas involved in the abortion issue are so closely intertwined that they are difficult to distinguish from one another. There are some aspects of the issue that would convince most people that abortion is justified, however when those aspects are combined with other intertwining aspects and imperatives, justification oftentimes becomes impossible. In conclusion, the issue of abortion is so complicated and controversial that it is unlikely that a consensus could be reached by American society. There are too many aspects of he issue which peoples views vary to widely. Some of these issues could be things such as the definition of a person, is the fetus a person, and if so when does it officially become a person. There is also the issue of rights. Do the rights of a person outweigh the rights of a non person. Does the right of a mother s sovereignty over her body outweigh the right of an unborn child to live. The answers to these questions are very diverse as a result of the diversity of the American society. With the issue of abortion, one s attitude toward it is going to be based on many things such as religious background and ersonal morals. There is no black and white answer to the abortion issue. Luckily we live in a country where we are able to decide for ourselves whether something is morally right or wrong. Thus, ultimately, the choice is ours. As with the many other ethical issues which we are faced with in our society, it is hard to come to a concrete answer until we are personally faced with that issue. All we can do is make an effort to know all of the aspects which are involved so that we may be able to make a sound decision if we were faced with this problem in our own lives. How to cite Ethical Dilemmas – Abortion, Essay examples

Earthquakes Essay Example For Students

Earthquakes Essay Earthquakes have plagued our lives for as long as people have inhabitedthe earth. These dangerous acts of the earth have been the cause of many deathsin the past century. So what can be done about these violent eruptions that takeplace nearly with out warning? Predicting an earthquake until now has almostbeen technologically impossible. With improvements in technology, lives havebeen saved and many more will. All that remains is to research what takes placebefore, during, and after an earthquake. This has been done for years to thepoint now that a successful earthquake prediction was made and was accurate. This paper will discuss a little about earthquakes in general and then about howpredictions are made. Earthquake, vibrations produced in the earths crust when rocks inwhich elastic strain has been building up suddenly rupture, and thenrebound.(Associated Press 1993) The vibrations can range from barely noticeableto catastrophically destructive. Six kinds of shock waves are generated in theprocess. Two are classified as body wavesthat is, they travel through theearths interiorand the other four are surface waves. The waves are furtherdifferentiated by the kinds of motions they impart to rock particles. Primary orcompressional waves (P waves) send particles oscillating back and forth in thesame direction as the waves are traveling, whereas secondary or transverse shearwaves (S waves) impart vibrations perpendicular to their direction of travel. Pwaves always travel at higher velocities than S waves, so whenever an earthquakeoccurs, P waves are the first to arrive and to be recorded at geophysicalresearch stations worldwide.(Associated Press 1993)Earthquake waves were observed in this a nd other ways for centuries, butmore scientific theories as to the causes of quakes were not proposed untilmodern times. One such concept was advanced in 1859 by the Irish engineer RobertMallet. Perhaps drawing on his knowledge of the strength and behavior ofconstruction materials subjected to strain, Mallet proposed that earthquakesoccurred either by sudden flexure and constraint of the elastic materialsforming a portion of the earths crust or by their giving way and becomingfractured.(Butler 1995)Later, in the 1870s, the English geologist John Milne devised aforerunner of todays earthquake-recording device, or seismograph. A simplependulum and needle suspended above a smoked-glass plate, it was the firstinstrument to allow discrimination of primary and secondary earthquake waves. The modern seismograph was invented in the early 20th century by the Russianseismologist Prince Boris Golitzyn. His device, using a magnetic pendulumsuspended between the poles of an electromagnet, ushered in the modern era ofearthquake research. (Nagorka 1989)The ultimate cause of tectonic quakes is stresses set up by movementsof the dozen or so major and minor plates that make up the earthscrust.(Monastersky Oct, 95) Most tectonic quakes occur at the boundaries ofthese plates, in zones where one plate slides past anotheras at the San AndreasFault in California, North Americas most quake-prone areaor is subducted(slides beneath the other plate). Subduction-zone quakes account for nearlyhalf of the worlds destructive seismic events and 75 percent of the earthsseismic energy. They are concentrated along the so-called Ring of Fire, a narrowband about 38,600 km (about 24,000 mi) long, that coincides with the margins ofthe Pacific Ocean. The points at which crustal rupture occurs in such quakestend to be far below the earths surface, at depths of up to 645 km (400 mi). (Monastersky Dec, 95) Alaskas disastrous Good Friday earthquake of 1964 is anexample of such an event. .uc5560826effc1e75676aa98632dcf73c , .uc5560826effc1e75676aa98632dcf73c .postImageUrl , .uc5560826effc1e75676aa98632dcf73c .centered-text-area { min-height: 80px; position: relative; } .uc5560826effc1e75676aa98632dcf73c , .uc5560826effc1e75676aa98632dcf73c:hover , .uc5560826effc1e75676aa98632dcf73c:visited , .uc5560826effc1e75676aa98632dcf73c:active { border:0!important; } .uc5560826effc1e75676aa98632dcf73c .clearfix:after { content: ""; display: table; clear: both; } .uc5560826effc1e75676aa98632dcf73c { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uc5560826effc1e75676aa98632dcf73c:active , .uc5560826effc1e75676aa98632dcf73c:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uc5560826effc1e75676aa98632dcf73c .centered-text-area { width: 100%; position: relative ; } .uc5560826effc1e75676aa98632dcf73c .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uc5560826effc1e75676aa98632dcf73c .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uc5560826effc1e75676aa98632dcf73c .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uc5560826effc1e75676aa98632dcf73c:hover .ctaButton { background-color: #34495E!important; } .uc5560826effc1e75676aa98632dcf73c .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uc5560826effc1e75676aa98632dcf73c .uc5560826effc1e75676aa98632dcf73c-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uc5560826effc1e75676aa98632dcf73c:after { content: ""; display: block; clear: both; } READ: Essays: In Cold Blood as Literary Journalism Cold EssaySeismologists have devised two scales of measurement to enable them todescribe earthquakes quantitatively. One is the Richter scale named after theAmerican seismologist Charles Francis Richterwhich measures the energy releasedat the focus of a quake. It is a logarithmic scale that runs from 1 to 9; amagnitude 7 quake is 10 times more powerful than a magnitude 6 quake, 100 timesmore powerful than a magnitude 5 quake, 1000 times more powerful than amagnitude 4 quake, and so on.(Associated Press 1992)The other scale, introduced at the turn of the 20th century by theItalian seismologist Giuseppe Mercalli, measures the inte nsity of shaking withgradations from I to XII. (Associated Press 1992) Because seismic surfaceeffects diminish with distance from the focus of the quake, the Mercalli ratingassigned to the quake depends on the site of the measurement. Intensity I onthis scale is defined as an event felt by very few people, whereas intensity XIIis assigned to a catastrophic event that causes total destruction. Events ofintensities II to III are roughly equivalent to quakes of magnitude 3 to 4 onthe Richter scale, and XI to XII on the Mercalli scale can be correlated withmagnitudes 8 to 9 on the Richter scale.( Associated Press 1992)Attempts at predicting when and where earthquakes will occur have metwith some success in recent years. At present, China, Japan, Russia, and the U.S. are the countries most actively supporting such research. In 1975 the Chinesepredicted the magnitude 7.3 quake at Haicheng, evacuating 90,000 residents onlytwo days before the quake destroyed or damaged 90 percent of the citysbuildings. One of the clues that led to this prediction was a chain of low-magnitude tremors, called foreshocks, that had begun about five years earlier inthe area. (Day 1988) Other potential clues being investigated are tilting orbulging of the land surface and changes in the earths magnetic field, in thewater levels of wells, and even in animal behavior. A new method under study inthe U.S. involves measuring the buildup of stress in the crust of the earth. Onthe basis of such measurements the U.S. Geological Survey, in April 1985,predicted that an earthquake of magnitude 5.5 to 6 would occur on the SanAndreas fault, near Parkfield, California, sometime before 1993.(Day 1988) Manyunofficial predictions of earthquakes have also been made. In 1990 a zoologist,Dr. Iben Browning, warned that a major quake would occur along the New Madridfault before the end of the year. Like most predictions of this type, it provedto be wrong. Groundwater has also played an important part in earthquakepredictions. A peak in radon in the groundwater at Kobe, Japan 9 days before the7.2 earthquake cause quite a stir. Radon levels peaked 9 days before the quake,then fell below the normal levels 5 days before it hit.(Monastersky July, 95)In North America, the series of earthquakes that struck southeasternMissouri in 1811-12 were probably the most powerful experienced in the UnitedStates in historical time. The most famous U.S. earthquake, however, was the onethat shook the San Francisco area in 1906, causing extensive damage and takingabout 700 lives.(Nagorka 1989)The whole idea behind earthquake predicting is to save lives. With theimprovement in technology, lives have been saved. New ideas and equipment isstarting to prove to be very helpful in predicting were a nd when an earthquakewill strike. The time and research put into earthquake predicting has alreadystarted to pay off. It is only a matter of time before earthquakes will nolonger be a threat to us. BibliographyAssociated Press 1992, The Big One: Recent Tremors May Be a `Final Warning';SIRS 1993 Earth Science, Article 12, Aug. 30, 1992, pg. J1+. .u1ad39768fe00075b7c92d2ea3a389b50 , .u1ad39768fe00075b7c92d2ea3a389b50 .postImageUrl , .u1ad39768fe00075b7c92d2ea3a389b50 .centered-text-area { min-height: 80px; position: relative; } .u1ad39768fe00075b7c92d2ea3a389b50 , .u1ad39768fe00075b7c92d2ea3a389b50:hover , .u1ad39768fe00075b7c92d2ea3a389b50:visited , .u1ad39768fe00075b7c92d2ea3a389b50:active { border:0!important; } .u1ad39768fe00075b7c92d2ea3a389b50 .clearfix:after { content: ""; display: table; clear: both; } .u1ad39768fe00075b7c92d2ea3a389b50 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u1ad39768fe00075b7c92d2ea3a389b50:active , .u1ad39768fe00075b7c92d2ea3a389b50:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u1ad39768fe00075b7c92d2ea3a389b50 .centered-text-area { width: 100%; position: relative ; } .u1ad39768fe00075b7c92d2ea3a389b50 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u1ad39768fe00075b7c92d2ea3a389b50 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u1ad39768fe00075b7c92d2ea3a389b50 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u1ad39768fe00075b7c92d2ea3a389b50:hover .ctaButton { background-color: #34495E!important; } .u1ad39768fe00075b7c92d2ea3a389b50 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u1ad39768fe00075b7c92d2ea3a389b50 .u1ad39768fe00075b7c92d2ea3a389b50-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u1ad39768fe00075b7c92d2ea3a389b50:after { content: ""; display: block; clear: both; } READ: Hairball EssayAssociated Press 1993, Predicting the Effects of Large Earthquakes; SIRS 1994Applied Science, Article 17, Sept./Oct. 1993, pg. 7-17. Butler, Steven 1995, Killer Quake; SIRS 1995 Earth Science, Article 47, Jan. 30, 1995, pg. 38-44. Day, Lucille, 1988, Predicting The Big One; SIRS 1989 Earth Science, Article 5,Summer 1988, pg. 34-41. Monastersky, R. 1995, Electric Signals May Herald Earthquakes; Science News, v. 148, Oct. 21 ,1995, pg. 260-1. Monastersky, R. 1995, Quiet Hints Preceded Kobe Earthquake; Science News, v. 148, July 15, 1995, pg. 37. Monastersky, R. 1995, Radio Hints Precede a Small U.S. Quake; Science News, v. 148, Dec. 23;30, 1995, pg. 431. Nagorka, Jennifer 1989, Earthquakes: Predicting Where Is EasyIts WhenThats Tough; SIRS 1990 Earth Science, Article 26, Oct.29, 1989, pg. E1-2. Category: Science

Auditing Theory and Practice Global Population Reaching

Question: Describe about the Auditing Theory and Practice for Global Population Reaching. Answer: Introduction Due to the reason of global population reaching high, the basic quest for food is going to be obvious and to meet the requirement of the people so far food is concerned, the world should be equipped with the recyclable resources of foods, at the same time the producer should look for the proper alternative which can make the world free of pollution from the process of production. The bio sustainable products are to be prioritised for the use of manure or feeds. The fish feeds are, therefore, being highly appreciated when it is made of earthly ingredients. The people who are habituated with non-vegetarian foods normally look for fishes and other meats. Bio Sustainable Feeds Ltd is engaged in the fish feed with their experienced research and subsequent development for which they are reckoned with. This article will emphasize on different aspects of audit in the company with finding out the system through which the company maintains its financial accounting. There are different factors which are obvious for conducting an audit and the same process will be followed while the audit assignment is to be executed(Chung, 2016). This company is listed in ASX and as a mandatory compliance; the company has to get their financial accounting audited every year. For doing the audit an external audit firm is to be deployed who will verify and conclude about the overall financial accounting to infer about the accurateness of the financial accounting standard of the company. In the following discussion we will highlight the issues related to audit assignment with proper steps with the conducting of audit, assessment of audit risk, concentrate of critical areas, etc which are appended below(EWOS, 2012). Steps for auditing There are certain steps for conducting audit by a professional audit firm of any company which is listed in ASX. BSF Ltd. is such a company who are listed in the ASX. So the stakeholders are willing to know the result of the audit to be conducted. In broad spectrum there are six steps to be followed for audit purpose. They are as follows:- Required Documents The list of required documents is to be filed to the client with a proper notification for the forthcoming audit which is found by the auditor in the checklist. These documents may consist of the historical audit report, the bank statements of the company along with receipts and general ledger. Along with those, the auditor may ask for the organizational tree of the organization and the copies of board and committee minutes of the meetings and the constitutions consisting of bylaws and standing rules(Penn, 2016). Preparation of audit plan The planning of audit is done with the information found in the documents and then the plan of audit is being chalked out to identify the way of conducting the audit. The derivation of auditory risk is to be emphasized with the experts for identification of probable grey areas. After then the audit plan is finalised for conducting the same. Convening a meeting The auditor has to sit with the top management and the key personnel of the company for exploring the scope of audit which is to be projected by the auditor for the purpose of making them aware about the same. This meeting will mainly emphasize on the time limit of the completion of the audit, the objective of the audit, and the cooperation of the departmental heads are sought for to make the departmental staffs aware of the audit with some interviews to be conducted by the auditor with the respective staffs(Gupta, 2006). Fieldwork of audit After gathering the information from the meeting, the auditor will finalize the audit plan. The audit plan will be transparently communicated to the staff of the audit team as well as to the staff members of the company for making the review of process and procedure of the audit. Main emphasis will be given on the issues of compliance of the working process and subsequent procedures along with the evaluation of internal control to find them in place with adequacy. The course of audit will raise certain issues which are to be highlighted for the quest of the response from the management. Preparation of a draft audit report The head of audit will make a report which will consist of the observations of the audit. The report should include the calculation error or omission, problems related to posting, execution of authorized payments not made, and other disorders along with other concerns found in the course of audit. This draft report will lead to a final report which will schedule the findings with the basic irregularities found during the course of audit with subsequent advice for recommending solutions of the problems(Gupta, 2006). Close meeting with the management The final meeting will be between the top level management and the auditor in which the management is responsible for clarifying the noted discrepancies with the notation of agreeing or disagreeing with the issues. This will lead to probable remedial measures to be undertaken by the management in due course of time for getting rid of these discrepancies with setting up of proper time frame. This meeting is vital as this will lead to future course of action with the resolution of keeping track of the problems found in the course of audit with subsequent follow up for remedies to be placed. Audit Risk detection and judgment The activities of audit face three types of risks which are known as inherent risk, control risk and detection risk. In the following, we will discuss them with the implication of hypothetical risk allotment under three different head for BSF Ltd. to justify the acceptance of this audit assignment by the auditor(Unifr, 2016). Inherent Risk Inherent stands for some feature which is already there. In case of inherent risk in audit, it is raised from the misstatement of object which is found in the financial statements. This risk is generated from the mistakes happened due to the action of omission or errors which is basically happen due to non-practice or failure of proper control, mainly internal. The detection of inherent risk and subsequent action for the audit purpose is the field of high professionalism which is to be made by the leader of the audit team. Inherent audit risk is more in a new company with diversified activities, where the overall control is becoming weak due to unprofessional decentralized handling. On the contrary, in case of old manufacturing unit with the system and process in place reveals low level of inherent risk(Actuateip, 2015). Control Risk Control risk is defined as such risk which arises from material misstatement in the statement of the financial activities of the company this risk is due to the reason of improper practice of controlling measure taken up by the management internally. The internal control system to find out the fraud and error at every layer should be on higher range to mitigate control risk. It is found in the financial statement of the company that the instances of frauds and errors happen due to lack of proper internal control in place. And these elements are responsible for raising the control risk so far audit is concerned(Aicpa, 2006). Detection Risk Detection risk is such risk which cant be tracked by the auditor from material misstatement in the financial statement. This is due to improper assessment of the assignment with improper emphasis is given in improper issues, or not prioritizing the issues with proper statement. In case of given hypothesis, the inherent risk is at 90%, control risk is at 5% and detection risk is at 80%(Unifr, 2016). To calculate the audit risk:- Audit Risk= inherent risk x control risk x detection risk In this case audit risk is derived as ---- 90% x 5% x 80% = 0.036 This derived audit risk seems to be good as it is in lower range. If the auditor is fixing any parameter for the audit risk, they should follow that, otherwise this audit risk should be felt comfortable by the auditors for conducting the audit(Unifr, 2016). Audit Program Following audit program is to be followed by the firm for auditing BSF ltd:- The auditor, after assuming the audit risk at comfortable level, should give the notice to the management of BSF stating the acceptance of the assignment with proposed time limit and the list of documents required. Next step is to make the schedule of the audit which should detail the events with period of audit, details of assigned person as leader and the required variety of resources and documents needed from the company. The plan of audit is next part which is to be made as per the objective and scope of the audit process which is being fixed in the joint meeting between the auditor and management leaving the statutory fields which are to be audited mandatorily by the auditor. The most vital part is the managing of the audit process which is the sole responsibility of the leader. He will find the compliance of the plan and accordingly change the schedule if necessary. It is his prime duty to keep the management posted about the development of the audit process. The submission of the audit report to the process owner and the stakeholders of the company is the ultimate part which closes the audit process. The company management should be aware of the irregularities found and accordingly ensure proper action to get rid of those in future(Mediacongo, 2015). Accounting Journal of BSF related to R D and CSIRO grant: Date Particulars Debit ( in AUD) Credit( in AUD) 10.07.2013 Bank A/c debit 500 million CSIRO grant a/c Credit 500 million grant from CSIRO 14.09.2014 Research a/c debit 170 million Bank A/c Credit 170 million expenses incurred in research 12.10.2014 Fixed Assets a/c debit 40 million Research a/c debit 40 million fixed assets procured for research 25.09.2015 Research a/c debit 160 million Bank A/c Credit 160 million expenses incurred in research 02.02.2016 Research a/c debit 170 million Bank A/c Credit 170 million expenses incurred in research 15.04.2016 Development a/c debit 100 million Bank A/c debit 100 million expenses incurred in development Observation of journal entries related to CSIRO grant and R D expenses are ok with proper following of the conditions. TBL addendum of BSF GPFS The claim of Triple Bottom Line by BSF for ensuring social economical and environmental sustainability is adjudged as positive as they are contributing to the society by their research work for the community and the people, the economic sustainability with the profit generation for the company and the environmental sustainability by using the earthly ingredients in their research to find the eco friendly fish feed which will be treated as the biggest success of the company. Hence this claim may be endorsed by the auditor in favor of the company(Chung, 2016). Exclusive control over patent right of BSF It is normal practice of the patent Act of Australia to confirm two types of patents- standard patent and innovation patent. This patent of BSF falls under the standard patent which covers any product. The claim of BSF to the exclusive patent of the bacteria based feed technology is not justified as they have acquired the patent of the product only with its nomenclature and composition, but not the said technology, as a whole. Hence their claim will not endorsed by the auditor(Sarker et al., 2016). References: Accounting-simplified, 2010. Audit Risk Model Inherent Risk, Control Risk Detection Risk. [Online] Available at: https://accounting-simplified.com/audit/risk-assessment/audit-risk.html [Accessed 20 September 2016]. Actuateip, 2015. Patent Disputes. [Online] Available at: https://actuateip.com.au/patent-disputes/ [Accessed 20 September 2016]. Aicpa, 2006. Audit Risk and Materiality in Conducting an Audit. Effective for audits of financial statements for periods beginning on or after December 15, 2006. Earlier application is permitted; https://www.aicpa.org/Research/Standards/AuditAttest/DownloadableDocuments/AU-00312.pdf, 47(107), pp.1647-62. Asic, 2016. Are you a large or small proprietary company. [Online] Available at: https://asic.gov.au/regulatory-resources/financial-reporting-and-audit/preparers-of-financial-reports/are-you-a-large-or-small-proprietary-company/ [Accessed 17 September 2016]. Chung, E., 2016. Shift to plant-based fish feed could hurt health, environment. [Online] Available at: https://www.cbc.ca/news/technology/aquaculture-feed-1.3262922 [Accessed 14 September 2016]. EWOS, 2012. Fish Foreever. [Online] Available at: https://www.ewos.com/wps/wcm/connect/6e703148-9c92-437a-9ac5-1046fd27d3c0/Spotlight+5.pdf?MOD=AJPERESCONVERT_TO=url [Accessed 13 September 2016]. Gupta, A., 2006. Best Practices in Auditing. [Online] Available at: https://asq.org/quality-progress/2006/05/problem-solving/best-practices-in-auditing.html [Accessed 20 September 2016]. Ipaustralia, 2016. Patent basics. [Online] Available at: https://www.ipaustralia.gov.au/patents/understanding-patents/patent-basics [Accessed 20 September 2016]. Mediacongo, 2015. ToR Audit BSF-IA Final. [Online] Available at: www.mediacongo.net/docs/jobaof/2015/wv_tdr_anglais_20150418.docx [Accessed 17 September 2016]. Penn, S., 2016. Six-Step Audit Process. [Online] Available at: https://smallbusiness.chron.com/sixstep-audit-process-17816.html [Accessed 17 September 2016]. Reimers, C.I., 2010. Sustainability through Profitability: The Triple Bottom Line. DigitalCommons@University of Nebraska, 01 January. pp.1-3. Sarker, P.K., Kapuscinski, A.R., Lanois, A.J. Livesey, E.D., 2016. Towards Sustainable Aquafeeds: Complete Substitution of Fish Oil with Marine Microalga Schizochytrium sp. Improves Growth and Fatty Acid Deposition in Juvenile Nile Tilapia (Oreochromis niloticus); https://journals.plos.org/plosone/article?id=10.1371/journ. PLOS Journal. Unifr, 2016. Risks (Audit Risk Formula). [Online] Available at: https://www.unifr.ch/controlling/assets/files/Noesberger2016/3-audit-risk-formula.pdf [Accessed 20 September 2016].

Utopia Essay Example For Students

Utopia Essay Thomas Mores, Utopia is one of the most politically and socially influential texts to date. His audience, which ranges from academic and social scholars to college students, all can gain a different understanding of the work and its meaning. In order to fully comprehend Mores message, one must have an appreciation for the time and culture in which he lived.After grasping historical concepts, one reads Utopia, not as just a volume recounting a fictitious island society, but rather as a critique on a time of corruption and reformation. Throughout the entire text, Mores personal views on the religion, politics, and economy of this turbulent time seep through the carefully plotted thread of this critical work. We will write a custom essay on Utopia specifically for you for only $16.38 $13.9/page Order now More is seen in history through many different lights. It is difficult to historically describe the sixteenth century without mentioning Mores individual involvement as a key religious and political figure of the time. In his early life, he focuses mainly on his desire for priesthood. More lived in a monastery for years and pursued the pious life of the Carthusians only to abandon it for a political career. Many speculate that Mores reasons for leaving had to do with the corruption he witnessed in his time there and desire to engage in matrimony. The corruption and greed forming among the clergy is what triggered the Protestant Reformation, led by Martin Luther. Next, More entered into the political spotlight through parliament and as a Speaker of the House of Commons, where he spent his energy encouraging the idea of freedom of speech. His next duty was Chancellor of the Duchy of Lancester, followed by the Lord Chancellor. Both of these came towards the end of his political and judi cial career when his views began to split from those of Henry VIII. Mores disagreement with the ideas of Henry VIII and the conversion to Lutheranism was eventually the end of him, when he was beheaded for refusing to swear to the Oath of Supremacy and Act of Succession. He believed in the way of the Catholic Church till the end and paid the ultimate sacrifice of his life. Evidence of Mores religious views is found throughout the text. He cleverly disguises his true opinions by inventing a fictitious traveler by the name of Raphael Hythloday, who the reader believes to be the originator of the radical ideas. More also sprinkles real names throughout the introduction, which adds credibility to the entire idea of Utopia as a real place. He goes one step further to make himself a character as the voice of reason. In the time that More wrote the novel, these views were so radical that, had they not had some sort of a disclaimer provided, he could have been punished. Raphael describes th e Utopians in detail. More spends an exceptionally large amount of time discussing the Utopians religious beliefs. He describes them as monotheists, stating, they believe in a single power, unknown, eternal, infinite, inexplicable, far beyond the grasp of the human mind(73). More stresses this notion of civility in a heathen culture where Christianity had not touched until Hythlodays arrival. The only religious law that must be followed, which was created by Utopias founder, Utopus, claims that any religion is permissible if it includes the notion of an afterlife.He writes this to an audience who he believes has lost all sense of what Christianity truly is. R.W. Chamber states, The Four Cardinal VirtuesWisdom, Fortitude, Temperance and Justicewere taken into the medieval systemand were sufficient to ensure that a man or a State might be a model of conduct in secular matters(138). He says that heathen cultures, like Utopia, are based on these Virtues that are subsidiary to, not a sub stitute for, the Christian virtues(138). Chambers idea suggests that More uses the concept of the Utopians, as heathens, working in a successful and yet Non-Christian society, as proof that just because one says one is a Christian it does not mean that he/she lives a better life than a heathen. It should be mentioned that heathen was a derogatory term in the sixteenth century that conjures up images of barbarians and uncivilized chaos. This play on Heathenism is Mores attempt to critique English Christians who

Free Essays on Nullification

The tariff bill of 1816 was a sort of compromise between the conflicting interests. A high duty was advocated on all goods, which could unquestionably be produced in sufficient quantity in the United States. A bill was passed in which this classification of dutiable articles was adopted, but in which protection was admitted as an incidental feature only, and the raising of revenue made the predominant principle in calculating duties. With this compromise nobody was satisfied. New agitation at once began, and in 1820 a bill was passed by the House in favor of an openly protective system. The Senate rejected this bill. Yet the protectionists, who were steadily growing in power, would not let the question rest, while the North and the South became definitively divided on this measure, the latter losing its earlier division of sentiment and becoming decidedly in favor of low tariff. With this change in opinions and national questions came a change in parties. With the end of the war the old Federal party had virtually passed out of existence. The Republican party, which became overwhelmingly predominant, now split into two new parties, the Democratic and the National Republican (which later became known as the Whig party), between which the country was for many years afterwards divided. The tariff for a considerable period remained the leading political problem. The depression of industries which followed the era of high prices and prosperity after the war gave the protectionists a strong weapon, of which they did not fail to make active use. In 1824 the question again became prominent before Congress. The plantation States were now unanimous in their opposition to the tariff measure, yet it passed both Houses by small majorities. In 1828 a new revision of the tariff was made in favor of protection. The fight had now become bitter. The general growth of manufacturing interests throughout the North had given the protectionist... Free Essays on Nullification Free Essays on Nullification The tariff bill of 1816 was a sort of compromise between the conflicting interests. A high duty was advocated on all goods, which could unquestionably be produced in sufficient quantity in the United States. A bill was passed in which this classification of dutiable articles was adopted, but in which protection was admitted as an incidental feature only, and the raising of revenue made the predominant principle in calculating duties. With this compromise nobody was satisfied. New agitation at once began, and in 1820 a bill was passed by the House in favor of an openly protective system. The Senate rejected this bill. Yet the protectionists, who were steadily growing in power, would not let the question rest, while the North and the South became definitively divided on this measure, the latter losing its earlier division of sentiment and becoming decidedly in favor of low tariff. With this change in opinions and national questions came a change in parties. With the end of the war the old Federal party had virtually passed out of existence. The Republican party, which became overwhelmingly predominant, now split into two new parties, the Democratic and the National Republican (which later became known as the Whig party), between which the country was for many years afterwards divided. The tariff for a considerable period remained the leading political problem. The depression of industries which followed the era of high prices and prosperity after the war gave the protectionists a strong weapon, of which they did not fail to make active use. In 1824 the question again became prominent before Congress. The plantation States were now unanimous in their opposition to the tariff measure, yet it passed both Houses by small majorities. In 1828 a new revision of the tariff was made in favor of protection. The fight had now become bitter. The general growth of manufacturing interests throughout the North had given the protectionist...

Third Essay Assignment Example | Topics and Well Written Essays - 1500 words

Third Assignment - Essay Example There are distinct and predictable differences between the ways that men and women communicate. It is all a matter of speaking style and preferences. Biological function is the basis for these differences. Men engage the world â€Å"as an individual in a hierarchical social order in which he was either one up or one down† (Tannen 24). Tannen says that life for men, â€Å"is a contest, a struggle to preserve independence and avoid failure† (25). Women on the other hand approach the world â€Å"as an individual in a network of connections† where â€Å"conversations are negotiations for closeness† (Tannen 25). Women then see life as â€Å"a community, a struggle to preserve intimacy and avoid isolation† (Tannen 25). If there is not the recognition and acknowledgement that these differences exist, then the only possible outcome is a world of misunderstanding between the sexes. These opposing world views described by Tannen become the context to the speaker’s words, purposes and intent. She describes some the interactions that could potentially develop within each of these two paradigms and between them through a series of â€Å"Asymmetries† that we typically encounter in the course of daily living. When one person could be considered to hold a favorable position compared to someone else, this can be seen as a type of asymmetry in the balance of power. Someone needs a sympathetic ear, and the other has the responsibility of offering support. Another kind of asymmetry occurs when a simple chore becomes flavored by the underlying currents which govern male and female behavior. Asking for directions while driving in the car is a classic example that demonstrates the differences between the way men think and the way women think. In the book, we are given the scenario of Sybil and Harold lost while on the road in a car. Sybil is angry that Harold will not stop and ask for

Intervention and Evaluation Essay Example | Topics and Well Written Essays - 500 words

Intervention and Evaluation - Essay Example It is imperative that intervention and evaluation measures must be taken to deal with these issues. Research data states that obesity has taken a form of epidemic in United States and there is a remarkable increase in the obese and overweight individuals since 1999- 2006, owing to increase BMI (Body Mass Index). If BMI is >40.0 an individual is said to be extremely obese and this accounts to 6% of the US population, on the other hand if the BMI of individual is >30.0, then he is under the category of obese and accounts for 34% of US population while individuals with BMI in the range of 25.0 – 29.0 are considered to be overweight and accounts for 33% of the US population. This segment of population are liable for chronic diseases related to heart viz. hypertension, type 2 diabetes, cancers and stroke (Recommended Community Strategies and Measurements to Prevent Obesity in the United States; The Community Foundation for Greater Atlanta). Identified Problems: Reasons paving the way for obesity followed by hypertension are formulated they encompass life styles, eating habits and diet, exercise, environmental factors including , lack of space to play and exercise and stress both at personal and professional levels. It is essential that states and communities must intervene to generate an atmosphere that sustain healthy eating and energetic living. Considering this as crucial issue, CDC instigated Common Community Measures for Obesity Prevention Project to formulate obesity prevention strategies and monitor its implementation for prevention of obesity followed by hypertension (Recommended Community Strategies and Measurements to Prevent Obesity in the United States; The Community Foundation for Greater Atlanta). Interventions: In order to create an awareness to combat with issues like obesity and hypertension, communities should come forward to enhance the availability of healthier food and beverages in public service venues including schools, parks,