Jonathan Livingston Seagull
Jonathan was not an ordinary seagull. For a thousand years, seagulls have spent their whole life on scrambling after fish heads. But Jonathan saw something different. He thought that life should not be just eating and fighting, even seagulls should have a reason to live. For him, his meaning of life is to fly. We all wish that we could spend all our time on doing things we like, just as Jonathan spent all his time on his beloved flight. However, the success in finding his meaning of life didn't bring with him any honor, but caused him to be an object of shame and irresponsibility, and to be banished due to his neglect to finding food.
After having been banished, Jonathan was full time practicing flying and made great progress. He thought he had found his own heaven, and wondered why there are so few seagulls enjoying themselves in the heaven; "heaven should be flocked with gulls!" Therefore, besides finding his own meaning of life, he eventually returned to the place that once had expelled him, and help the fellows there to find their purpose of life. This is what I like most in the story. "You don't love hatred and evil...you have to practise and see the real gull, the good in every one of them, and to help them see it themselves" Jonathan was unselfish and lenient. He wasn't hostile to those who forced him out of his homeland, on the contrary, he learned to love them and help them. To forgive and love your enemy is even more difficult than finding the meaning of life, but Jonathan, a little seagull, managed to act it out.
While Jonathan carried on practising, he found out that" this world isn't heaven at all". Heaven is being perfect, is not limited by time and space..."there is no such place". So, heaven is somewhere that we can never step out foot in. Very often, people do their best longing for the best result, they like to be perfect and try their best to be perfect. They have an idea of heaven in their mind and are upset all the time because they can never achieve it, we all have too many flaws.
Individual Article Review Lily Cobian LAW/421 March 31, 2014 Ramon E. Ortiz-Velez Individual Article Review Introduction My article review is based on Sarbanes-Oxley and audit failure, a critical examination why the Sarbanes-Oxley Act of 2002 was established and why it is not a guarantee to prevent failure of audits. Sarbanes-Oxley Act talks about scandals of Enron which occurred in 2001 and even more appalling the company’s auditor, Arthur Anderson, found guilty of shredding company documents after finding out Enron Company was going to be audited. The exorbitant amounts of money auditors get paid to hide audit discrepancies was also beyond belief. The article went on to explain many companies hire relatives or friends to do their audits, resulting in fraud, money embezzlement, corruption and even the demise of companies. Resulting in the public losing faith in the accounting profession, the Sarbanes-Oxley Act passed in 2002 by congress was designed to restrict what company owners and auditors can and cannot do. From what I gathered in the article, ever since the implementation of the Sarbanes- Oxley Act there has been somewhat of an improvement but questions are still being asked as to why there are still issues that are not being targeted in hopes of preventing more audit failures. The article also talked about four common causes of audit failure: unintentional auditor mistakes, fraud, fatigue and auditor client relationships. The American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct clearly states an independent auditor because it produces a credible audit, however, when there is conflict of interest, the relation of a former employer, or a relative or even the fear of getting fire...
In the novel The Lord of the flies, William Golding illustrates the decline from innocence to savagery through a group of young boys. In the early chapters of The Lord of the Flies, the boys strive to maintain order. Throughout the book however, the organized civilization Ralph, Piggy, and Simon work diligently towards rapidly crumbles into pure, unadulterated, savagery. The book emphasized the idea that all humans have the potential for savagery, even the seemingly pure children of the book. The decline of all civilized behavior in these boys represents how easily all order can dissolve into chaos. The book’s antagonist, Jack, is the epitome of the evil present in us all. Conversely, the book’s protagonist, Ralph, and his only true ally, Piggy, both struggle to stifle their inner
The issue on whether man is good or evil has been debated over several generations. In William Golding’s Lord of the Flies, a group of young boys are stranded on an uninhabited island. In the beginning, the boys have fun and are carefree while adventuring on the island. With no adults around to tell them how to behave, the boys declare war on one another and face several conflicts. These conflicts provide Golding with the opportunity to explore the idea that society restrains the evil intentions of human nature.
William Golding’s novel, Lord of the Flies, is the perfect allegory to man’s inherent evilness. A group of boys, British students, comprised of children who are approximately in their middle childhood gets marooned on a desert island somewhere in a remote area of the Pacific Ocean after their plane crashed. The boys are the only survivors. Except for a musical choir, led by a certain Jack Merridew, the boys have never met each other and have no established leadership. “The book portrays their descent into savagery; left to themselves in a paradisiacal country, far from modern civilization, the well-educated children regress to a primitive state” (Lord of the Flies).
A running theme in William Golding’s Lord of the Flies is the hunts and their progression, as well as symbolic meaning it possesses as the hunts continue. The hunts always ultimately revert back to an evil and primitive nature. The cycle of man’s rise to power, or righteousness, and his inevitable fall from grace is an important point that Golding proves again and again. Lord of the Flies, is a story of a group of boys of different backgrounds who are marooned on an unknown island when their plane crashes. As the boys try to organize and formulate a plan to get rescued, they begin to separate and as a result of a decision a band of savage tribal hunters is formed. Eventually the boys almost entirely shake off civilized behavior.
Kelly, Joseph. The Seagull Reader Poems Second Edition. New York: W.W Norton and Company, 2001.
The purpose of an auditor's job is to make an assertion. In order to do so, evidence must be collected to authenticate said opinion. AS 1105 details the characteristics of audit evidence and the steps necessary to obtain an appropriate level of audit evidence. If the risk of material misstatement is high, the amount of required evidence collected also increases. Quality over quantity is another precept of audit evidence. The higher the quality, the less evidence is needed; whereas increasing the amount of substandard evidence collected does not bolster a position. The relevance and reliability are also two metrics used to evaluate audit evidence; both are required characteristics and must be
Audited party attributes interrelated to the ability of the audited party to achieve expected goals. Implications of audited party attributes on tax audit effectiveness consist of the ability of audited party to effectively and efficiently meet the sub-goals of organization, attitude of audited party towards tax auditing and the cooperation level provided to the auditor. The auditors are required to fully and unlimitedly access to all activities, records and properties and cooperate with the audited party in order to attain an effective tax auditing work. Hence, the attributes of audited party have a positive effect towards the effectiveness of tax
Steven Wright, a writer, comedian, and actor, once said that “Someone asked me, if I were stranded on a desert island what book would I bring... 'How to Build a Boat’”. Unfortunately, not everyone is as rational or intelligent as Wright, and suffer as a result. In the allegorical fiction novel Lord of the Flies, William Golding depicts the gradual transition from civility to savagery of a group of British boys who have been stranded on an island. Through his portrayal of Jack and his hunters, Golding demonstrates and also improves on the philosopher Thomas Hobbes’ view that people are corrupt and are always trying to gain power, and without a proper form of government, society would fall into chaos.
When viewing the atrocities of today's world on television, the starving children, the wars, the injustices, one cannot help but think that evil is rampant in this day and age. However, people in society must be aware that evil is not an external force embodied in a society but resides within each person. Man has both good qualities and faults. He must come to control these faults in order to be a good person. In the novel Lord of the Flies, William Golding deals with this same evil which exists in all of his characters. With his mastery of such literary tools as structure, syntax, diction and imagery, The author creates a cheerless, sardonic tone to convey his own views of the nature of man and man’s role within society.
Aussie Pooch Mobile is Australia’s largest mobile dog wash and care company, that offers such a service which is taken to the customers homes directly. Their image in the market is so great with this mobile service plus adding additional services free to customers about the dog’s diet, health care and skin problems.
Since the early 1970s, the auditing profession has been under increased pressure and scrutiny by government and users of audit reports. The phrase ‘ Audit Expectations Gap’ was first coined when the AICPA put the Cohen Commission together in 1974 to investigate whether the ‘expectations gap’ existed. However, the history of the expectation gap goes right back to the start of company auditing in the nineteenth century (Humphrey and Turley 1992). Since then, events ranging from the collapse of Arthur Anderson to the ongoing savings and loan problems seemed to have made the gap become more and more apparent.
The evolution of auditing is a complicated history that has always been changing through historical events. Auditing always changed to meet the needs of the business environment of that day. Auditing has been around since the beginning of human civilization, focusing mainly, at first, on finding efraud. As the United States grew, the business world grew, and auditing began to play more important roles. In the late 1800’s and early 1900’s, people began to invest money into large corporations. The Stock Market crash of 1929 and various scandals made auditors realize that their roles in society were very important. Scandals and stock market crashes made auditors aware of deficiencies in auditing, and the auditing community was always quick to fix those deficiencies. The auditors’ job became more difficult as the accounting principles changed, and became easier with the use of internal controls. These controls introduced the need for testing; not an in-depth detailed audit. Auditing jobs would have to change to meet the changing business world. The invention of computers impacted the auditors’ world by making their job at times easier and at times making their job more difficult. Finally, the auditors’ job of certifying and testing companies’ financial statements is the backbone of the business world.
The complete destruction of companies including Arthur Andersen, HealthSouth, and Enron, revealed a significant weakness in the United States audit system. The significant weakness is the failure to deliver true independence between the auditors and their clients. In each of these companies there was deviation from professional rules of conduct resulting from the pressures of clients placed upon their auditors (Goldman, and Barlev 857-859). Over the years, client and auditor relationships were intertwined tightly putting aside the unbiased function of auditors. Auditor careers depended on the success of their client (Kaplan 363-383). Auditors found themselves in situations that put their profession in a questionable time driving them to compromise their ethics, professionalism, objectivity, and their independence from the company. A vital trust relationship role for independent auditors has been woven in society and this role is essential for the effective functioning of the financial economic system (Guiral, Rogers, Ruiz, and Gonzalo 155-166). However, the financial world has lost confidence in the trustworthiness of auditor firms. There are three potential threats to auditor independence: executives hiring and firing auditors, auditors taking positions the client instead of the unbiased place, and auditors providing non audit services to clients (Moore, Tetlock, Tanlu, and Bazerman 10-29).
Audit is a process to evaluate and review the accounts and financial statement objectively. We can divide it into internal auditors and external auditors. Internal auditors have a inner knowledge of business process. Auditor has access to the much confidential information and all levels of management. But they may lose their judgement and they are not acceptable by the shareholder. “The overall objective of the external auditors is to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to report on the financial statements in acco...