Julius Caesar by William Shakespeare - 646 Words

William Shakespeare is one of the greatest playwrights of all time. He has written over 30 plays that include comedies, histories, and tragedies. A tragedy is about the downfall of a tragic hero, and the tragic hero is someone of greater power or high standing obtaining a flaw. One of Shakespeare’s greatest tragedies is the story of Julius Caesar. In this story, the main character, Julius Caesar, is plotted against his best friend, Brutus, and the head of the conspiracy, Cassius. After Caesar gets assassinated, his right hand man, Mark Antony, tries to get revenge on the people that killed him. However, in this particular story, the main character is not the tragic hero. The tragic hero, Brutus, is the most consistent throughout the play unlike the other three characters, Caesar, Antony, and Cassius. Considering the fact the Julius Caesar is the main character, and the name of the play, many people think that he is the tragic hero. However, the only tragic thing he experienced was is death. The tragic hero is supposed to have strength, which Caesar does not. For example, when, â€Å"†¦he swounded and fell down at it (I, ii, 245),† he shows that he is weak and cannot even stand up for himself. Another example is when he cries, â€Å"Help me, Cassius, or I sink (I, ii, 111),† and Cassius has to save him from drowning in the river of Tiber. Caesar thinks he is omniscient and powerful, but in reality he is just as normal as any other man. Unfortunately, Caesar does not realize this andShow MoreRelatedJulius Caesar - William Shakespeare731 Words   |  3 Pages1. Julius Caesar – William Shakespeare a. Plot: Romans are going crazy over Julius Caesar. Even though he’s just a senator, the treatment is a bit more royal. Some of the other elite aren’t so happy that the little people like him so much. Caesar is warned, â€Å"beware the ides of march,† which he promptly ignores. Cassius, a worried upper class man, grooms Brutus, a good man, to be sure of himself and to worry about Caesar. Brutus tends to represent the morality and public opinion. The upper class learnRead MoreJulius Caesar by William Shakespeare560 Words   |  2 Pages A tragedy is a story in where the main character obtains a flaw that leads to their downfall. This main character, called a tragic hero, possesses qualities that cause their demise. These qualities are called tragic flaws. In Julius Caesar, both Julius Caesar and Brutus can be seen as tragic heroes. However, Brutus is the most tragic hero of the two. The qualities that make Brutus a hero are also the qualities that lead to his dow nfall. He cares about everyone, and makes each decision for the goodRead MoreJulius Caesar by William Shakespeare2100 Words   |  9 PagesIn the play Julius Caesar by William Shakespeare, Mark Antony is depicted as a better leader than Brutus, due to his cunning use of rhetoric when addressing the plebeians after Caesar’s death. This essay will be divided into two sections to explore the ways in which Antony is depicted as better leader. The First section will contextualise the extracts used for analysis, and compare Brutus’s pedestrian speech with Mark Antony’s impressive oratory. This will be done by defining what rhetoric is, andRead MoreWilliam Shakespeare s Julius Caesar1082 Words   |  5 Pages â€Å"Et tu, Brutà ©? Then fall Caesar† (III.i 179). The fatal stabs of the conspirators did not kill the all-mighty Julius Caesar, for the sharp butcher of Brutus pierced his heart and condemned his life to cessation. This dramatic, mood changing affai r serves as the pivotal platform in William Shakespeare’s, Julius Caesar. It is a compelling novel that recounts the unjust murder of Julius Caesar, an ancient Roman general. Oblivious to this conspicuous foreshadowing, Caesar fails to distinguish his trueRead MoreWilliam Shakespeare s Julius Caesar888 Words   |  4 Pagesof words? William Shakespeare, in his play Julius Caesar, demonstrates how brilliant command of the English language can convey a deeper depth of meaning than just the denotation of words. Towards the beginning of Julius Caesar, Shakespeare introduces Brutus, a close friend of Caesar, and Cassius, another honored Roman. Due to a fear of Caesar attempting to become emperor, Cassius wants to assassinate Caesar. With this desire, Cassius decides to add Brutus in his plot to eliminate Caesar, and togetherRead MoreWilliam Shakespeare s Julius Caesar Essay1833 Words   |  8 Pages INTRODUCTION The seemingly straightforward simplicity of â€Å"Julius Caesar† has made it a perennial favourite for almost 400 years. Despite its simplicity, almost Roman in nature, the play is rich both dramatically and thematically, and every generation since Shakespeare’s time has been able to identify with some political aspect of the play. The Victorians found a stoic, sympathetic character in Brutus and found Caesar unforgivably weak and tyrannical. As we move into the twenty-first century, audiencesRead MoreWilliam Shakespeare s Julius Caesar1850 Words   |  8 Pages often has greater effects even than death itself. Such talented literary figures, such as William Shakespeare, recognized that a betrayal, especially that of a friend by a friend, constitutes one of the basest and darkest deeds of which humans are capable. Shakespeare was so intrigued by this concept that he instilled it in some of his greatest literary works. Although William Shakespeare’s Julius Caesar provides a largely accurate and incredibly detailed record of the assassination of its namesakeRead MoreWilliam Shakespeare s Julius Caesar Essay2414 Words   |  10 Pages Christa Kiesling AP Lang Block 1 Mr. Snider 6 Nov. 2016 RA1 William Shakespeare, in his historical play Julius Caesar, makes the characters Brutus and Antony utilize rhetorical strategies in order to win the favour of the Roman people for their own purposes. These two speakers try to convince the audience of different things: where Brutus, who speaks first, was trying to subdue the passions of the mob and use logic to win acceptance for his murderous actions, Antony, who had to follow Brutus, wasRead MoreWilliam Shakespeare s Julius Caesar760 Words   |  4 Pagespeople of Rome. In Julius Caesar written by William Shakespeare, Brutus and Antony address the people over Caesar’s dead body. The body is brought to the town square shortly after he was murdered by the Senate. Brutus, one of the murderers, appeals to the people’s fear and patriotism. Antony speaks after and puts doubts of the justification of the murder and plays to the people’s hearts. Brutus addresses the crowd by using his reputation to support his reasons for killing Caesar. He starts his speechRead MoreWilliam Shakespeare s Julius Caesar804 Words   |  4 Pagesthe phenomenal, as well as tyrannical, Roman rulers throughout history, Julius Caesar is by far the most prominent. This fame is due in no small part to William Shakespeare and his play that bears the same name. However, although Caesar is the play’s namesake, the story’s central focus is on Brutus and Caius Cassius and their plot to assassinate Caesar. When discussing Antony’s fate in Act II scene 1 of Shakespeare’s Julius Caesar, Brutus argues against what he perceives as the unnecessary and brutal

The Face of Exploitation in Public Health Essay - 3135 Words

The Face of Exploitation in Public Health International public health policies attempt to reform the social and political systems which influence the health and safety of all citizens of the world. In the past, these policies have been created through the strong reliance on and exploitation of socially constructed systems of classification such as gender, sexuality, nationality, and economic class. It has been a system of correlation between the behaviors which seem prevalent within social groupings and chances that those behaviors will lead to disease transmition or infestation. In January 2004, the World Health Organization announced a radical change in their policies surrounding public health study and prevention in the 2004 World†¦show more content†¦Second, when a public health organization identifies these patterns and begins to work against them, the prevalence of disease and possible transmittion is expected to drop significantly. While, these goals and assumptions are the foundation on which public health p olicy is formed, there remains great variability in interpretation. This is particularly evident in the formation of institutional philosophies. Since its conception in 1948, the WHO has consistently swayed between two differing philosophies of public health; the vertical and horizontal methods . The vertical method which dominated the initial years of the WHO focuses on identifying and policing the one disease which was deemed the most damaging to social, political, and economic systems. This analysis of disease is based in statistics. As such, the effect of a public health program can be clearly monitored. If there is a positive response, the numbers will reflect so and vice-a-versa. In reducing disease to statistics there is a removal the individual, culture, or social influence. In stark contrast, the horizontal approach seeks to address health from a holistic perspective. Health and disease are defined by the groups which they affect and the social classifications which they worked within. Most of all, the horizontal approach attempts to identify the effect which sociological, economic, and political realms play on the spread andShow MoreRelated2.0 Impacts of HIV/AIDS 2.1 Economic - Healthcare 2.1.1 Human Capital Good health is an element of600 Words   |  3 PagesImpacts of HIV/AIDS 2.1 Economic - Healthcare 2.1.1 Human Capital Good health is an element of human capital and is an essential ingredient for a productive population. HIV/AIDS influences economic growth by dropping the accessibility of labor. 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Most countries in the world experienced in a devastating environmental degradation to give a more attention to environment such as Minamata case in Japan or fog in London (Calkins et al. 1994). However, IndonesiaRead MorePublic Presence Of Prostitution : Public Stigma And Moral Taint Essay1440 Words   |  6 PagesPublic Presence of Prostitution The public stigma and moral taint associated with sex works, makes the location and public presence of sex work heavily disputed. When first introduced, concerns were raised regarding whether acknowledging sex work as a legal occupation would increase the number of sex workers (New Zealand Government 2012). Research, however, suggests that there has been no significant increase in the number of sex workers post-decriminalisation (Abel, Fitzgerald, Brunton 2007).Read MoreA River Of Waste : The Hazardous Truth About Factory Farms1543 Words   |  7 Pagesconsumption. In the 2009 documentary film, A River of Waste: The Hazardous Truth About Factory Farms directed by Don McCorkell, people can see actual accounts how modern agricultural methods of meat and poultry manufacturing has on the environment and human health. Observing the film, people can view why this matter is immediately necessary. To reduce operation cost and produce surplus amount of animals to meet the need, factory farm s stock enormous amounts of animals to be raised for food in a restrained spaceRead More NIKEs Labour Troubles Essay1414 Words   |  6 Pageshelp grow sales in those particular regions. The main difference between Nike and some of the other companies is that other companies do not support the exploitation of labourers or human rights. Not to suggest that Nike promotes labour exploitation, but they are less strict about these rules than other companies in foreign markets. Impacts on health and safety are a major factor for employees in sweatshops. 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Introduction to the Hospitality Industry McDonald’s †Free Samples

Question: Discuss about the Introduction to the Hospitality Industry. Answer: Description of the company McDonalds is an American hamburger and fast food restaurant chain, founded in 1940 as a barbecue restaurant (Jonathan, 2011). Its outstanding information systems, skilled management, customer-friendly policy among others have given this company a unique value in the highly competitive industry. Considering that this company operates in a very competitive industry, there are different challenges which it faces. It also has different opportunities which can make it grow. Like any other organization, McDonald also has micro and macro environment which influences its business operations. Micro environment The micro environment covers internal factors which influence day to day activities in this company (Claviez, 2013). McDonalds micro environment is complex in nature. Micro environment affects this company in either positive or negative ways and plays a role in creating value and relationship with the consumers. McDonalds micro environment comprises of suppliers, intermediaries, customers, and competitors. Suppliers This company has its own suppliers and works closely with them to ensure everything goes as expected. The supplier plays a significant role in delivering the value to the consumers (Lubica, 2011). The company divides its suppliers into two categories, namely the direct and indirect suppliers. The indirect suppliers play the role of delivering ingredients to the direct suppliers. On the hand, the role of the indirect suppliers is to produce food for the company. Supplier issues can greatly impact the marketing strategies used by this company. Therefore, marketingmanagement should keep an eye on the supplier availability and costs (Kearney Semonovitch, 2011). Issues like supplier delays, shortage, and unreliability among others can negatively impact consumer satisfaction in the long run and sales volume. Competitors McDonald has different strong competitors who are always struggling to attain the biggest market share. Some of these competitors include Haagen Dazs, Pizza Hutt, subway, burger king, 7-Eleven, deliverance, KFC among others. Most of these competitors have a strong brand image, long business history, and significant market share (David, 2011). This means McDonald should come up with better marketing strategies so as to continue maintaining its market share. According to business analysts, this company should provide higher customer value and satisfaction than its competitors to continue being the market leader in the fast food industry. The company should not assume its reputation is strong enough to prevent it from being challenged by other companies because the aim of its competitors is to dominate the largest market share (Shohab, 2013). McDonald should always conduct market research to analyze changes in consumer buying behavior, changes in business context, strategies used by its competitors and other factors which can assist it to come up with better marketing decisions. Customers Customers are among the most important actors in McDonalds micro environment. Itsmanagement believes customers are the major reason why the company is on operation (David, 2011). This company serves millions of customers each day and aims to sever more as time goes on. The company has a unique strategy of targeting customers because in the first worlds nations it targets people of all kinds. This company creates a strong relationship with its customers and does its best to ensure their needs are met. Over the years, McDonald's has been conducting extensive research with the aim of obtaining information which can assist it to maintain customer loyalty (Nuno, 2013). Themanagement believes that one of the ways which can assist the business to remain in operation is developing its products based on the customer expectations, and serving them in a manner which can make them realize the importance of being associated with the company. Intermediaries Because operation of fast food chains differs from that of other hospitality organizations like for example tour operators, airlines and so forth, intermediaries are not required by this company (Mi-Ran, 2011). To promote its business, the promotional activities are undertaken the company. This is attained through using its restaurant as distribution centers. Macro environment The macro environment factors which influence McDonald include economic factors, technological factors, political factors, and cultural environment. Economic factors Economic environment depends on the nature of economic system of the country, policies used by government to regulate economy, structural anatomy of the economy, and the nature of factor endowment (Tsai, 2015). Economic factors influence this company in the fact that consumer spending depends on the house hold income. Prices are also impacted by economic conditions of the country. Technological factors Technology plays a role in operations of McDonald. All departments in this company keep an eye on technological changes so that they can be able to base their operations in a manner which can assist the company to deliver customer satisfaction (Lubica, 2011). Over the years, technology has been playing a significant role in this organization because it assists it to minimize production cost and develop high-quality products. Political factors Political factors influence McDonald because it must operate based on the law. Frequent Changes in rules especially those related to food production affects McDonald because it must adjust its operations based on those rules (David, 2011). Other political factors which impact this company include political instability, foreign policy, and so forth. Cultural factors The cultural environment of a country influences the value system of the community, which in turn influence some of the marketing strategies used by this company (Kearney Semonovitch, 2011). Cultural beliefs also impacts people perception towards some foods which in turn impact this organization because it deals food and beverages. Challenges and opportunities Because of good reputation, McDonald has the opportunity of expanding its business to different countries. The company has the potential of succeeding in many countries because its brand name is famous across the world. The company also has the opportunity of improving customer loyalty because of its upgraded Menu (Ivan, 2015). Over the years, McDonald has been introducing new products in its menu hence providing its consumers with new experience. One of the challenges faced by this company is dealing with pressure from new entrants. Over the years, new companies have been emerging, hence affecting McDonalds profit, market share, and its overall value. Another challenge faced by this company is excess competition. McDonald competes with companies which have high competitive power (McWilliams, 2012). Some of these companies include KFC, subway, burger king among others. These companies make McDonald to always establish strategies which can assist it to maintain a competitive advantage. The increase in consumer health issues is also another challenge faced my McDonald in the recent days (Lubica, 2011). As time goes on, people are become sensitive to some foods because of increase of various illnesses related to diet. This factor makes McDonald to experience the challenge of amending its line of production from time to time to ensure it produces products which health friendly. Description of an operational area McDonald operates in food and beverage industry. The company deals with a wide variety of products which are categorized as foods and beverages. Some of foods include burgers, chicken, and sandwiches. The company also provides Breakfast snacks like egg McMuffin, sausage biscuit, bacon cheese biscuit among others. The beverage line comprises of chocolate shake, vanilla shake, strawberry shake, Dasani water, coca cola beverages, among others. The company seeks to continue expanding its line of production with the aim of producing products which can make consumers to have new experiences and also to make the company remain competitive (Fereidoun, 2015). Since its inception, this company has been having high profile brand image because of excellent customer service, cleanliness, high-quality products, everyday value among others. Analysis of the current promotional marketing strategy To stay competitive and maintain its market share, McDonald promotes its products to attract more customers and also to maintain their loyalty (Jonathan, 2011). Conducting promotions enables the company to communicate with its customers, learn their expectations and also inform them concerning what they offer and the reasons they should choose McDonalds products. The current promotional tactics used by this company include advertising, sales promotions, direct selling and public relations. Advertisements are the most notable promotional tool which this company uses. Some of the channels used for advertisement include print media, radio, and TV (Ivan, 2015). In the recent time, the company seems to have shifted from using these channels to the use of social media. The reason why the company has shifted to this medium is because it wants to reach as many people as possible. McDonald also uses sales promotions to attract more customers to its restaurants. Some of the sales promotions in this company include providing discount coupons and freebies on purchase of particular products. Additionally, its public relations assist it to promote the business to the target markets. For example, the McDonalds global best green environmental program as well as the McDonald house charities provides support to the society hence enhancing the value of corporate brand. Customer experience practices Because customers are among the most important assets in McDonald, the management is always working to improve their experiences. Some of the strategies used by this company to improve customer experience include introducing kiosks in different restaurants where customers can order customized meals (Murray, 2013). Introduction of these kiosks which is indeed the latest strategy used by this company to improve customer experience helped not only in improving the customer experienced but also made the company to attain its goal of personalizing customer experience. Because McDonald believes that happy and more empowered employees yield better customer experience, its management has recently taken the decision of improving customer experience through improving employee experience (Lubica, 2011). The company has attained this through proper training of its staff members, better pay, encouraging team work, and rewarding employees who perform better. Sustainable initiatives implemented by the organization/company McDonald is committed to ensuring sustainability in its business operations (Amruta, 2016). Some of the initiatives implemented by this company include best of green sustainability program, which is associated with various aspects like energy consumption, recycling and waste management, sustainable sourcing, communication and engagement, and greening the McDonald restaurants. This initiative is aimed at enabling the company to use proper strategies which can lead to sustainability throughout operations. It is also aimed at enabling the company to improve its corporate social responsibility through environmental conservation (Lubica, 2011). The best green initiative has been playing a significant important role in assisting this company in attaining positive relationship with the public and also to attain reputation globally. Another sustainability initiative is McDonalds beef sustainability program which is aimed at ensuring the company has enough beef which can meet customer demand. Bibliography Amruta, T. A., 2016. Keep Calm and Carry On: A Crisis Communication Study of Cadbury and McDonalds. Management Marketing, 11(1), pp. 111-123. Claviez, T., 2013. The Conditions of Hospitality: Ethics, Politics, and Aesthetics on the Threshold of the Possible. New York: Fordham University Press. David, B. I., 2011. Word-of-Author Advertising in Textbooks: The Role of Brand Familiarity and Placement Repetition on Recall and Recognition. Academy of Marketing Studies Journal, 15(1), pp. 123-134. Fereidoun, Z. P., 2015. Undesirable Cardiometabolic Outcomes of Fast-Food Patterns. Iranian Journal of Public Health, 44(8), pp. 456-467. Ivan, I. S., 2015. Impact of Technological Development on Business Efficiency in the Food and Beverage Department. UTMS Journal of Economics, 6(2), pp. 45-67. Jonathan, C. E., 2011. The Ongoing Transformation of the McDonald's Logo: A Semiotic Perspective. Journal of Visual Literacy, 30(2), pp. 34-45. Kearney, R. Semonovitch, K., 2011. Phenomenologies of the Stranger: Between Hostility and Hospitality. New York: Fordham University Press. Lubica, H., 2011. The Effectiveness of Loyalty Programs: An Application in the Hospitality Industry. International Journal of Business, 16(2), pp. 23-56. McWilliams, M., 2012. The Story behind the Dish: Classic American Foods. Santa Barbara, CA: Greenwood. Mi-Ran, K., 2011. The Importance of Customer Satisfaction and Delight on Loyalty in the Tourism and Hospitality Industry. European Journal of Tourism Research,, 4(2), pp. 23-55. Murray, V. S., 2013. Understanding Parental Health Literacy and Food Related Parenting Practices. Health Sociology Review, 22(2), pp. 45-54. Nuno, G., 2013. Marketing Management Trends in Tourism and Hospitality Industry: Facing the 21st Century Environment. International Journal of Marketing Studies, 5(3), pp. 34-56. Shohab, D., 2013. An Analysis of the Competitive Marketing Strategies of the Hospitality Industry in UAE. Desai, Shohab Sikandar, 12(2), pp. 34-56. Tsai, C.-H., 2015. Organizational Strategy toward Core Competency Workforce in Hospitality Industry. International Review of Management and Business Research, 4(2), pp. 234-245.

Auditing and Assurance Accounting Failure and Governance

Question: Describe about the Auditing and Assurance for Accounting Failure and Governance. Answer: Introduction The financial audit is the process of examining the financial statement according to the audit standard. The aim of this report is to develop an understanding about the auditors potential liability as a result of global financial crisis. The financial crisis started in the year 2008 in US and after that it had spread all over the world. Further, the auditors have been also responsible at the time of global financial crisis due to lack of indecency, objectivity and expertise, and they also failed to escalate the malpractices of business institutions. Finally, the report concludes with useful recommendations to the auditors in order to minimize such global financial crisis in future. Global Financial Crisis Financial crisis started in 2008 as global financial crisis. It has been considered as one of the worst financial crisis in the world. Financial crisis of 2008 had happened because of housing bubble burst that means giving loan to the people who were not creditworthy (subprime), who may have difficulty in repay the loads. Due to this, around the world all stock market had fallen, many large financial institutions went bankrupt and the government in even the wealthy countries had come up with salvage package to relieve their financial system (CANSTAR, 2016). Lehman Brothers is the largest bankruptcy case in the history of US. On 15 September 2008, Lehman Brothers filed for the bankruptcy. It collapsed with $639 billion assets and $619 billion debts. This case provides an understanding of the risk that included in the business of Lehman Brothers and how they neglected it. This case also highlighted several facts about how the auditors may fail in executin their roles and responsiblitie s effectively. On the other hand, the bankruptcy of the Lehman Brother marked the starting of a new phase in the global financial crisis. In context of the financial crisis, Australian government was the first country that declared its motivation budget to fight with the inflation that was the major problem in the local economy. At the same time, most of the central banks successfully implemented the extra ordinary monetary policies for bringing the interest rates near to zero to avoid the economics collapse, and to promote the growth and inflation in the world. Due to the negative interest rate, it produced a strong positive effect on the consumption (Forbes, 2016). These crisises raised several issues along with raising the issue of Auditors liabilities in such cases. PricewaterhouseCoppers (PwC) one of the big four accounting and auditing firm, who failed to detect the problem to cut off. It was found that several companies had hidden billion dollars losses with the blessing of big four auditors and auditors role was seriously neglacted in such situation. In 2008, America Federal Deposit Insurance Corporation had sued the PwC for $1 billon, because it did not detect the fraud in Colonial Bank, and that went bankrupt in 2009. In September 2008, American international group collapsed because they could not afford to pay for all of the mortgage defaults in US. There were many financial institutions that were severely affected and collapses due to financial crisis such as- NetBank (USA), American Home Mortgage (USA), Terra Securities (Norway), American Freedom Mortgage Inc. (USA) and many more (The Economist, 2016). Auditors Liability under law Auditing is a significant element in the current business market position. There is no doubt that auditors have become simple target to blame for the commercial collapses in the current years. In a company, an auditor grasps a position of great responsibility to perform certain duties, which are assigned to him by the management. Auditors are generally liable in the situation, when they do not act with the proper care and skills that is mention in auditing standard. The liabilities of auditors can be described as below- Liabilities for civil and criminal activities An auditor is appointed in the firm to perform certain responsibilities. For this, auditors must take a reasonable care to execute their duties in the company. Due to the negligence of the auditors, client suffers some losses, than auditor may be held liable. Civil offences established the principles of auditor towards the client and third party, respectively. An auditor is responsible for detecting the misstatement and fraud in the business (ACCA, 2016). If an auditor shows clean views on financial statement, even after knowing the real picture then an auditor can be blamed for the fraud. According to the Rusch Factors, Inc v. Levin (1986) case under common law established that auditor was found liable due to ordinary negligence to third party, although the auditor was well aware of the fraud in the financial statement (OBrien, 1986). Legal liability of auditor towards client Meaning of third party is all parties such as investors, creditors banks and government, who depends upon the financial position and the financial information that are required by them to make decisions related to the investment in the business. According to the common law, an auditor is not responsible toward third party for an accidental negligence. But an auditor may be responsible to third party, if auditor makes statements with the motive of influence to the third party. According to the Australian corporation law, an auditors duty of care will be influenced by the expert view and confirmation of mechanism and skilled auditor in context of practices and standards of the profession (Gay and Simett, 2015). According to the common law, there is a contractual relationship between the auditor and third party. This relationship is called the privacy of the contract that refers a relationship between auditor and client for professional service. In some cases, there may be accidental liability of the auditors towards the third party, when there is a primary beneficiary relationship between the client and auditor. In this regard, audit is done with a particular objective so that third party can make particular decision. In this situation, third party can be able to prove the primary beneficiary relationship with the auditor. This way, third party will have right to sue the auditor just like client. According to the landmark case Ultramares Corporation v. Touche (1931) under common law is established that auditor can be liable for the third party beneficiaries for ordinary negligence (Koppelman, 2014). Proportionate Liability of Auditor According to the Australian corporation law, English law, and common law an Auditors liability is increasing due to change in the auditors responsibilities. Proportionate liability has been arising due to negligent misrepresentation from misleading and deceptive liability of auditor. In addition to this, objective of the proportionate liability was to ensure the liability of all suspects in the ratio of their contribution for the claimant loss (Johnstone et al., 2015). In this situation, auditors can be sued for the negligence by the creditors and shareholder of the companies, because companies are bankrupt and they unable to congregate their responsibility. In context of proportionate liability, it does not include a reduction of auditors liabilities with relation to conduct the audit and preparation of audit report. The auditors liability is not reduced due to the proportionate liability because it allows them to rely blindly the data provided by the management. But the real situation is that errors in the financial statement are partly due to the carelessness of the company and its directors. For example, if the director of the company is deceitfully misstates the financial statement of the business, management is not able to detect this due to poor control and auditor performs an insufficient audit because of wrong audit opinion. In this situation, it would be clear to say that all the three parties are at fault. So shareholders can be sued the auditor on partly basis (ACCA, 2016). Potential Auditors liability in context of Global Financial Crisis The term auditor liability has become more complex in the recent times, which calls for various considerations and responses. Auditors have some broader liabilities to assume responsibilities towards the entities that they audit. Recent global financial crisis in particular, have increased the potential liability of auditors in determining the violation of laws and regulations. Also, the American Institute of Certified Public Accountants (AICPA) has introduced a wide range of new statements on Auditing Standards, which have pointed out the liabilities of auditors regarding detection of irregularities and material errors in financial statements of an entity (Xu, Y et al., 2013). The Australian auditing standards closely aligned with International auditing standards. In order to fulfil its responsibilities, the Australian Law states that auditors must possess necessary skills and knowledge to solve financial matters. Moreover, auditors need to be highly reliable so that they can identi fy significant misstatements resulting from management fraud. In response to the series of legal actions brought against auditors, concern over the auditors responsibilities has also increased in Australia. Various major companies like Enron and WorldCom had collapsed in the United States during the financial crisis, which arouse due to accounting irregularities. Financial Statements of Lehman revealed profits for every year, from 2005 to 2007. However, Lehmans involvement in the mortgage crisis in September, 2008, had badly affected its profitability, due to which the bank had collapsed. The event had created potential legal liabilities on its accounting firm Ernst Young (Carnegie et al., 2014). The Court had found that the accounting firm Ernst Young had failed to scrutinize Lehmans bookkeeping. Some tactics were used by the Lehman Brothers inside the bank to hide $50 billion in order to show low debt-level of the bank in its balance sheet. As a result Ernst Young had faced potentially damaging civil litigation by private plaintiffs or the Securities and Exchange Commission or criminal charges by the Justice Department. However, Audition Profession of Australia has stated that primary role of detecting financial fraud is of the management of the entity and the auditors role is to give true and fair view on those financial statements. International Standard on Accounting (ISA) 200 makes the auditor responsible for issuing their opinion on the financial statements of the company (Alexeyeva and Svanstrm, 2015). Auditing Standards of Australia identify financial liability of auditors of an entity to obtain and provide reasonable assurance regarding accuracy of financial statements of that entity. The fact that employees and management of an entity may attempt to conceal material errors and irregularities in their financial statements, does not change the responsibility of auditors for successful financial audit engagement. Auditors are also responsible for ensuring quality control of work and audit work. Another liability of auditors is to make corrections and corresponding adjustments in financial statements. Auditors liability is also related to compliance with the reporting of accounts. According to Australian law, an auditor may be held liable for negligence, if the third party has suffered loss as a result of auditors negligence in reviewing companys accounts. In the case Columbia Coffee Tea Pty Ltd Anor v Churchill Ors t/a Nelson Parkhill, the Supreme Court decided that the liability of auditors had arisen because third party had relied upon the negligently audited financial statements. As held in the case of Lehman Brothers, Ernst Young became liable to pay $8.5 million fine to Securities and Exchange Commission. According to Australian Auditing Standards, there is a difference between an error and fraud. An error is made unintentionally. No personal gain is expected the person who commits an error (Carnegie et al., 2014). In contrast, a mistake which is made deliberately is called a fraud. In the global financial crisis, which had occurred in 2007, wrong presentation of assets and liabilities in the financial statements of Lehman Brothers was the main reason. If an error or fraud results in significantly influencing the users decisions, it may cause a potential liability on the auditor of that entity (Filip et al., 2015). For example, the Enron scandal led to the bankruptcy of the Enron. The company was recognized as one of the biggest audit failure. Enrons auditing firm was made liable for applying irrelevant standards while conducting the companys accounts. It resulted in the collapse of Enron, due to auditors negligence. Also, Enrons audit committee was later criticized for not having tec hnical knowledge and skills related to accounting issues. In addition to this, WorldComs scandal, in 2002, became one of the worst corporate crimes in US history. As a result, the C.E.O of the company was imprisoned for 25 years and also the company paid $750 million to the Securities Exchange Commission (Barker, 2015). The global financial crisis showed various evidences where due to lack of auditors independence, objectivity, and expertise, the quality of audit was influenced to a great extent (Donald et al., 2016). In light of the cases held, it is clear that auditors had failed to perform their duty due to which financial crisis occurred globally. According to Australian Standards, it is an auditors responsibility to correctly evaluate valuation of assets of the entity and to maintain proper functioning of the market (Liu and Webb, 2016). Auditors are also responsible for reducing the risk of information gaps in the market. Conclusion From the above discussions, it is concluded that the financial crisis that had occurred in 2008 had posed threats on the existence of various banks and financial institutions of the world. It had also put question on the objectivity and knowledge of external auditors. The discussions also reflect the role of auditors in financial instability and plaintiffs losses in the corporate world. It is also explored that the potential liabilities of auditors has become a serious issue that has a part in creating illiquid markets worldwide. Recommendations A challenging environment has been created by global financial crisis for companies and their auditors. By increasing auditors responsibilities such crisis can be reduced to a great extent. Further, in order to overcome these challenges, some useful recommendations are being provided. Auditors should increase their professional scepticism in order to deal with increasing litigation risk in the corporate world (Paul, 2016). Auditors should plan and review their strategies in order to respond effectively to audit risks. The auditors should try to obtain appropriate evidences and if it becomes difficult or the client seems to be risky, the auditor should quit that client (Gay and Simnett, 2015). They should increase their audit efforts so as to enhance propensity to deliver modified audit reports, if required. Also, certain effective regulatory requirements should be implemented by audit committee of Australia, in order to monitor auditors activities and practices. Moreover, only adheri ng to auditing standards is not enough, auditors should also make continuous improvement in audit quality so as to reduce audit risk and consequent drastic results significantly. Reference ACCA (2016) Auditor Liability. [Online]. Available at: https://www.accaglobal.com/in/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles/auditor-liability.html (Accessed: 16 September 2016). ACCA (2016) Joint and several liability. [online]. Available at: https://www.accaglobal.com/in/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles/auditor-liability.html (Accessed: 16 September 2016). Alexeyeva, I., and Svanstrm, T., (2015) The impact of the global financial crisis on audit and non-audit fees: Evidence from Sweden.Managerial Auditing Journal,30(4/5), pp.302-323. Barker, K., Grantham, R., and Swain, W. (2015) Law of Misstatements: 50 Years on from Hedley Byrne v Heller Hart Studies in Private Law. UK: Bloomsbury Publishing. CANSTAR (2016) Global Financial Crisis What caused it and how the world responded. [online]. Available at: https://www.canstar.com.au/home-loans/global-financial-crisis/ (Accessed: 16 September 2016). Carnegie, G.D., and OConnell, B.T., (2014) A longitudinal study of the interplay of corporate collapse, accounting failure and governance change in Australia: Early 1890s to early 2000s.Critical Perspectives on Accounting,25(6), pp.446-468. Donald, S., Bateman, H., Buckley, R., Liu, K., and Nicholls, R., (2016) Too Connected to Fail: The Regulation of Systemic Risk within Australia's Superannuation System.Journal of Financial Regulation,2(1), pp.56-78. Filip, A., Labelle, R., and Rousseau, S., (2015) Legal regime and financial reporting quality.Contemporary Accounting Research,32(1), pp.280-307. Forbes (2016) Potential Pitfalls Of Negative Rates. [online]. Available at: https://www.forbes.com/sites/fidelity/2016/06/23/potential-pitfalls-of-negative-rates/#1abd65de6c74 (Accessed: 17 September 2016). Gay, G., and Simnett, R., (2015) Auditing and Assurance Services in Australia. US: McGraw-Hill Education Australia. Johnstone, K., Gramling, A., and Rittenberg, E.L. (2015) Auditing: A Risk Based-Approach to Conducting a Quality Audit. Australia: Cengage Learning. Koppelman, E.L. (2014). Recent Limitation of Doctrine of Liability for Negligence to Third Parties. St. John's Law Review, 5(2), p.6. Liu, L., and Webb, S.B., (2016) Laws for Fiscal Responsibility for Subnational Discipline: International Experience.Applied Economics and Finance,3(1), pp.118-137. OBrien, C.N. (1986) the legal environment of the accounting profession, North Atlantic Regional Business Law Review, vol. 19, pp. 102-119. Paul, E. (2016) Australian Political Economy of Violence and Non-Violence. Germany: Springer. The Economist, (2016) Accounting scandals. [online]. Available at: https://www.economist.com/news/briefing/21635978-some-13-years-after-enron-auditors-still-cant-stop-managers-cooking-books-time-some (Accessed: 17 September 2016). Xu, Y., Carson, E., Fargher, N., and Jiang, L., (2013) Responses by Australian auditors to the global financial crisis.Accounting Finance,53(1), pp.301-338.

Antibiotic Resistance Essays - Evolutionary Biology,

Antibiotic Resistance Darwin's theory of evolution can be explained like this; the environment acts as a selective agent, weeding out organisms less able to survive. Darwin described natural selection as a process in which organisms become better adapted to their environment. The organisms that evolved with beneficial variations are more likely to survive and reproduce, they pass on the favorable genetic material. Over time, the genetic composition of the species may become better able to escape being eaten or to capture prey. Do to such high demand for antibiotics around the world people have created their own antibiotic resistance and became immune to antibodies. At least half of the human use of antibiotics in the United States is unnecessary or inappropriate. For example, a patient demanding antibiotics for an illness that doesn't require them leads to a lot of unneeded drugs. Either the antibiotics are not needed at all, or it's the wrong dosage prescribed, or the wrong duration. More than 50 million pounds of antibiotics are produced in the United States every year. Forty percent of that total is given to animals, mostly to promote growth rather than treat disease. Antibiotic use is also rampant in agriculture. Drugs are sprayed on to fruit trees to prevent bacterial infections. The bad thing is, is that these bugs are developing a resistance to these drugs that once destroyed them. We are experiencing an alarming resurgence of common but no longer curable infections from bugs that developed resistance. This is by being too much involved with taking antibiotics for every little sickness and all other things that would require antibiotics. Another thing that would pose as a problem is the way that bacteria would evolve and adapt to our antibiotics. Darwin's theory can be related to antibiotic resistance in many ways. Through the years of using antibiotics against bacteria, we have seen that they usually get the job done. But as time progresses, so do the bacteria. As fast as we are producing the antibodies, the bacteria are adjusting to them faster. With all the antibiotics that humans take in, their bodies are becoming immune to the effects. Which is like Darwin's theory of natural selection; selecting out the organisms that cant adapt or adjust to the environment around them.

Free Essays on What Is Political Science

political science The study of government, political processes, institutions, and behavior. Government and politics have been studied and commented on since the time of the ancient Greeks. However, it is only with the general systematization of the social sciences in the last 100 years that political science has emerged as a separate definable area of study. Political science is commonly divided into a number of subfields, the most prominent being political theory, national government, comparative government, international relations, and special areas shared with other social sciences such as sociology, psychology, and economics. In practice, these subfields overlap. Political theory encompasses the following related areas: the study of the history of political thought; the examination of questions of justice and morality in the context of the relationships between individuals, society, and government; and the formulation of conceptual approaches and models in order to understand more fully political and governmental processes. The study of national government focuses on the political system of the researcher's particular country, including the legal and constitutional arrangements and institutions; the interaction of various levels of government, other social and political groups, and the individual; and proposals for improving governmental structure and policy. Comparative government covers many of the same subjects but from the perspective of parallel political behavior in several countries, regions, or time periods. International relations deals both with the more traditional areas of study, such as international law, diplomacy, political economy, international organizations, and other forms of contact between nation states, and with the development of general, scientific models of international political systems. None of the political science subfields can be clearly separated. All of them, for example, deal with questions clos... Free Essays on What Is Political Science Free Essays on What Is Political Science political science The study of government, political processes, institutions, and behavior. Government and politics have been studied and commented on since the time of the ancient Greeks. However, it is only with the general systematization of the social sciences in the last 100 years that political science has emerged as a separate definable area of study. Political science is commonly divided into a number of subfields, the most prominent being political theory, national government, comparative government, international relations, and special areas shared with other social sciences such as sociology, psychology, and economics. In practice, these subfields overlap. Political theory encompasses the following related areas: the study of the history of political thought; the examination of questions of justice and morality in the context of the relationships between individuals, society, and government; and the formulation of conceptual approaches and models in order to understand more fully political and governmental processes. The study of national government focuses on the political system of the researcher's particular country, including the legal and constitutional arrangements and institutions; the interaction of various levels of government, other social and political groups, and the individual; and proposals for improving governmental structure and policy. Comparative government covers many of the same subjects but from the perspective of parallel political behavior in several countries, regions, or time periods. International relations deals both with the more traditional areas of study, such as international law, diplomacy, political economy, international organizations, and other forms of contact between nation states, and with the development of general, scientific models of international political systems. None of the political science subfields can be clearly separated. All of them, for example, deal with questions clos...

Ancient Greek Athletics of Pentathlon Essay Example | Topics and Well Written Essays - 1250 words

Ancient Greek Athletics of Pentathlon - Essay Example As the Greek term pentathlon suggests, in the Ancient Greek pentathlon, athletes competed in five items which included a wrestling competition, a sprint item or a race the length of the stadium, long jump, discus throw, and javelin throw. Some significant questions arise in this background. Why were there no individual events for discus, javelin and long jump in the ancient Olympics Why were these events limited to the combined pentathlon event The answers to these questions lead one to the ultimate conclusion that the different items of the pentathlon were not just some sports events, but rather they are very distinctly linked to the social and cultural systems of the Greeks which gave primary importance to the development and the progress of the citizens. All these competition items were opportunity for the Greek valiant men for expression of their sheer quality. This Ancient Greek athletics were very much part of the Greek tradition and through the epic tradition of the Greeks one can find examples of their pertinent importance in their culture. The real importance of these athletic competitions may be measured on the basis of the question of prestige and the glorification of the athletes in the pentathlon. To the mighty Greeks, who was the prime most race of the world in their age, pentathlon presented with an opportunity to express their greatness as a prestigious groups or a particularly important people. It may be argued that while these competitions provided the Greeks with an opportunity to achieve personal glory and might in a culture which ranked excellence of physical strength and valor, there has been greater value to these athletic items in the preservation of the state's interest which is, of course, the well being and advancement of the citizens who are benefited from the physical effort they invest in pentathlon. However, the more significant value of the pentathlon was that the events aimed at the overall progress of the Greeks contributing to its rich cultural and social systems. Pentathlon consists of five items - Discuss (Diskos), Javelin (Halma), Long Jump (Akon), Running (Stadion) and Wrestling (Pale). These items were linked to the progress of the individual and they are related with the social and cultural systems which emphasized the glorification of individuals in every sphere. Thus, the events were performed together rather than individually. "The Olympic games were not proving grounds for real combat The games were more symbolic, religious, and entertaining. Unlike hoplite, team-style warfare, the ancient Olympics were individual sports which allowed an individual Greek to win glory." (Gill). There are myths about the pentathlon which establish Jason, the leader of the Argonauts, as the originator of pentathlon. In the year 708 BCE, pentathlon became an Olympic event. It was in the 18th Olympiad that the pentathlon was introduced. The events in pentathlon ensured the developments of the chief skills of the individual which make one national hero and the example of Odysseus who was successful in every event in the pentathlon proves this social as well as cultural focus of the pentathlon. The role of pentathlon in arousing the national pride and prestige of the Greeks has its testimonies in the epics of the Greeks. Thus, in the Homer's Odyssey, one finds evidence of pentathlon