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.
Aunt Connie's Cookies is a brand that is synonymous with delicious Lemon Cream and real Mint Cookies throughout the East and Midwest. Aunt Connie's Cookies was founded in 1986 after a friend of Aunt Connie urged her to take her business and baking skills to the public. The Aunt Connie's brand has grown successful producing Lemon Crème and Real Mint cookies. Maria Villanueva is the current chief executive officer of this family owned company.
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).
Gray, Iain and Stuart Manson. The Audit Process: Principles, Practice and Cases. London: Thomson Learning, 2008. Print.
First it ensures independence of external auditors. Many believe that providing non-auditing services for audited clients may make auditors reluctant to question too much about their clients when they should have. The prohibition of many non-audit services makes auditors focus on their core business, auditing. It also helps auditors to be independent and objective. The second way is that it enhances the quality of the audit. Through the effective oversight, audit committee can objectively evaluate auditors’ performance and contribute to the reliability of financial reporting. Finally, the Act helps to increase the reliability of the financial information. When auditors evaluate the firm’s internal control system, they will gain a better understating regarding the strengths and weaknesses regarding the client’s financial reporting system. Auditing the effective internal control system will not only help to reduce the scope of audit work but also ensures that the financial statements are
Auditing is used to enhance the degree of confidence that users of financial statements have in those statements. This is achieved through gathering sufficient evidence to come to a conclusion on whether the financial statements are prepared “in all material respects, in accordance with the applicable financial reporting framework”. (IFAC, 2013). This usually refers to how true and fair the statements are when looking at the financial position of the company at the end of the period.
According to Marshall (2004), "accounting is the process of identifying, measuring, and communicating economic information about an organization for the purpose of making decisions and informed judgements" (p. 3). Specifically, financial accounting "refers to the process that results in the preparation and reporting of financial statements for an entity" (Marshall, McManus, & Viele, p. 5). While many entities prepare their own financial statements, firms can also contract with a public accounting firm or a Certified Public Accountant (CPA) to perform services such as reviewing or compiling statements. (A CPA is a professional designation granted by individual states.) Entities that are publicly traded or complex in nature contract for auditing services. The provider of the auditing service will test the compliance of the entity's financial reporting against generally accepted accounting principles as issued by the Federal Accounting Standards Board (FASB). The provider will also ensure that the company, if publicly traded, complies with requirements of the Securities and Exchange Commission (SEC) and the regulations of the Public Company Accounting Oversight Board (PCOAB). This paper briefly explains the principles of financial accounting and how the deviation from ethical and legal obligations led to greater government oversight and the need for ethics training of future accounting professionals.
Even though before this time period a company’s auditors were required to maintain an independent view since they were suppose to act as a protector to all end users it was not always the case. An environment was created with a Utilitarian approach that said company’s can offer package services that offer consulting services why at the same time audit the company’s financial statements. But when issue arose it became difficult to jeopardize the superior revenue that was obtained through consulting
“He was strong and light and quick in the air, but far away more important, he had a blazing drive to learn to fly” (Bach 73) Jonathan knew he was a perfect student and began teaching him; not letting him doubt his limits. Within three months Jonathan had six more students join his flying group. He found it was simply to teach them to fly, but it was harder for them to understand the reason behind it. Of course all these gulls had gotten banned from the Flock.” There was brief anguish among his students, for it is the Law of the Flock that an Outcast never returns, and the Law had not been broken in ten thousand years” (Bch 75). Jonathan took his students to the Flock to show them what life should be about; not just fighting for food. Thousands of gulls had the hungry to learn these fascinating
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.
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.
The need for Professional Scepticism (PS) has become a paramount part of the auditing process. From judging critical evidence to being the watchdog on potential conditions that may cause material misstatement, the auditor plays a critical role. PS is also known as professional judgement. The Australian Auditing Standards ASA200 (AUASB 2015) defines PS as, “an attitude that includes a questioning mind, being alert to conditions which may indicate possible misstatement due to error or fraud, and a critical assessment of audit evidence.” This essay will discuss PS and how it is an essential skill to audit quality and their role performance. We will use peer reviewed journals to aide our discussion with how the concept of PS applies to auditors.
The International Standard on Auditing (ISA) 330 offers some details regarding the purpose of the audit procedures.
Sometimes fraud may be created and concealed in a way that is so well-organized that it might be overlooked if auditors fail to perform reasonable care and skills. This always happens in entities that have knowledgeable people in accounting, finance and so on. Therefore, every auditor must maintain a questioning mind throughout the audit and set in his mind that material misstatement due to fraud may exist even though his past experience with the clients shows that the clients are indeed