The Underworld and Morality in Vergils Aeneid Essay -- Aeneid Essays

The Underworld and Morality in Vergil's Aeneid Book IV of the Aeneid can stand alone as Vergil's highest literary achievement, but centered in the epic, it provides a base for the entire work. The book describes Aeneas's trip through the underworld, where after passing through the depths of hell, he reaches his father Anchises in the land of Elysium. Elysium is where the "Soul[s] to which Fate owes Another flesh" lie (115). Here Anchises delivers the prophecy of Rome to Aeneis. He is shown the great souls that will one day occupy the bodies of Rome's leaders. Before the prophecy of Rome is delivered, Aeneis's journey through the underworld provides a definite ranking of souls according to their past lives on Earth. The Aeneid does not encompass a heaven, but the Underworld provides a punishment place where souls are purged of their evils and after one thousand years, regenerated to Earth. The ranking of souls in the Underworld warns of punishment for sin, and provides a moral framework for Roman life. Aeneis's first contact with a soul in the purgatory of the Underworld is Palinurus, who died after falling from one of Aeneis's ships. Aeneis is at the mouth of the river that flows through hell with his guide the goddess Diephobe and Charon the ferryman. Palinurus is waiting to be ferried to his place in the Underworld, so he can begin his thousand-year purge. He pleads with Aeneis's party to take him along, but Deiphobe scolds him: "Shalt thou, unburied, see the Stygian flood, / The Furies stream, or reach the bank unbid?" (107). In Vergil's Underworld one must have had a proper burial to gain a position. This serves as a warning to Romans to give their deceased a proper funeral, less they remain in hell longer. After Pa... ...ere he meets his father and receives the destiny of Rome. Elysium houses those souls "to which fate owes another flesh" (115). These are the great heroes of the Ancient World that will be reincarnated as Roman leaders: They have no human acts to be punished for. The story shifts here from that of moral lesson, to historical prophecy, but underlying the history there is a subtle command of respect for Roman leaders. The Underworld is more then just a creation to make Aeneis's voyage to his father more poetic. Through it, Vergil creates a moral code for his people, emphasizing grayer acts that can be easily justified such as deciding not to raise a child and giving up on love. Vergil saw how these acts hurt humanity, and created the Underworld to curve them. Bibliography Vergil. Aeneid. Dover Thrift Edition. Trans. Charles J. Billson. New York: Dover, 1995.

Henry Lawson Essay

Henry Lawson, conflicted and brilliant was hailed as one of the â€Å"greatest writers of Australia† during the Colonial Period. Famous for his authenticity and vivid realism, many historians have often noted that Lawson acted as a spokesman of sorts for Australians and is acclaimed as a landmark in Australian literature. From one of his many works stems the short poem entitled â€Å"Poverty† depicting the themes of poverty, penury and hypocrisy. Lawson attempts in two stanzas to capture the emotions of those who are under financial difficulties. He also touches upon several social issues of how people, specifically preachers and poets, often try to glorify and romanticize poverty as a virtue. He criticizes the hypocrisy of those who cite poverty as an asset, something to be thankful for and a building block of character when they themselves know nothing of the realities and actualities of being poor as it goes against all his personal notions and sentiments of poverty being the root of all evil –â€Å"the cause of half the crime, the cause of half the error! – The new mantra nowadays is how everybody is looking to lead a more â€Å"meaningful† life. Greed and avarice is now copious in nearly every social circle and it compels practically everyone to step back once in a while to ask: Is this worth it? Most often the temptation and thirst dominates the small seeds of doubt and it is on this note which is most similar to â€Å"Poverty†. World population has nearly tripled in the last 50 years alone and the intense pressure and the constant rat race to make more money [and lots of it] increases along with the competition. Despite the fact the many people hold the opinion that poverty is a curse, statistics and surveys on people with a lower quality of life has indicated quite the opposite. On the contrary, poorer people tend to be more at peace and contented with life. With none so many material possessions to blind them from the true essence of life, they are able to lead a humble existence and learn to enjoy small joys and little surprises, in exact accordance with the phrase: Money can’t do you everything. Throughout the ages, this world has changed and shifted until it has become the nearly unrecognizable haven it is today to nearly 6. 3 billion people, modifying and shaping societies and judgements along with it. Stronger and more dominant personalities may prevail over weaker minds but the essential truth remains the same. You are your own person with individual opinions. So the same principle applies to the question: â€Å"Is Poverty still relevant today? † This being a firmly subjective question, there is no real universal truth or answer for it. Only what you think.

Biography of Augusto Pinochet, Chiles Military Dictator

Augusto Pinochet (November 25, 1915–December 10, 2006) was an army officer and dictator of Chile from 1973 to 1990. His years in power were marked by inflation, poverty, and the ruthless repression of opposition leaders. Pinochet was involved in Operation Condor, a cooperative effort by several South American governments to remove leftist opposition leaders, often by murder. Several years after stepping down, he was charged with war crimes concerning his time as president but died in 2006 before being convicted on any charges. Fast Facts: Augusto Pinochet Known For: Dictator of ChileBorn: Nov. 25, 1915 in Valparaiso, ChileParents: Augusto Pinochet Vera, Avelina Ugarte MartinezDied: Dec. 10, 2006 in Santiago, ChileEducation: Chilean War AcademyPublished Works: The Crucial DaySpouse: Marà ­a  Lucà ­a  Hiriart  Rodrà ­guezChildren: Augusto Osvaldo, Jacqueline Marie, Lucà ­a, Marco Antonio, Marà ­a Verà ³nicaNotable Quote: Everything I did, all my actions, all of the problems I had I dedicate to God and to Chile, because I kept Chile from becoming Communist. Early Life Pinochet was born on Nov. 25, 1915, in Valparaiso, Chile to descendants of French settlers who had come to Chile more than a century before. His father was a middle-class government worker. The eldest of six children, Pinochet married Marà ­a  Lucà ­a  Hiriart  Rodrà ­guez in 1943 and they had five children. He entered Chilean War Academy when he turned 18  and graduated in four years as a sub-lieutenant. Military Career Begins Pinochet rose quickly through the ranks despite the fact that Chile was never at war during his military career. In fact, Pinochet never saw combat while he was in the military; the closest he came was as the commander of a detention camp for Chilean Communists. Pinochet lectured at the War Academy and wrote five  books on politics and warfare. By 1968, he was promoted to brigadier general. Pinochet and Allende In 1948, Pinochet met future President Salvador Allende, a young Chilean senator who was a socialist. Allende had come to visit the concentration camp then run by Pinochet, where many Chilean Communists were being held. In 1970, Allende was elected president, and he promoted Pinochet to be commander of the Santiago garrison. Over the next three years, Pinochet proved invaluable to Allende by helping put down opposition to Allende’s economic policies, which were devastating the nation’s economy. Allende promoted Pinochet to commander-in-chief of all Chilean armed forces in August 1973. The Coup of 1973 Allende, as it turned out, had made a grave mistake by putting his trust in Pinochet. With the people in the streets and the countrys economy in shambles, the military moved to take over the government. On Sept. 11, 1973, less than three weeks after he had been made the commander-in-chief, Pinochet directed his troops to take Santiago, the capital, and he ordered an airstrike on the presidential palace. Allende died defending the palace, and Pinochet was made part of a four-man ruling junta led by the commanders of the army, air force, police, and navy. Later, he seized absolute power. Operation Condor Pinochet and Chile were heavily involved in Operation Condor, a collaborative effort among the governments of Chile, Argentina, Brazil, Bolivia, Paraguay, and Uruguay to control leftist dissidents such as the MIR, or Movement of the Revolutionary Left, in Bolivia, and the Tupamaros, a band of Marxist revolutionaries that operated in Uruguay. The effort consisted mainly of a series of kidnappings, disappearances, and assassinations of prominent opponents of the right-wing regimes in those countries. The Chilean DINA, a feared secret police force, was one of the driving organizations behind the operation. It is unknown how many people were killed during Operation Condor, but most of the estimates range well into the thousands. The Economy Pinochet’s team of U.S.-educated economists, who were known as â€Å"the Chicago Boys,† advocated lowering taxes, selling state-run businesses, and encouraging foreign investment. These reforms led to sustained growth, prompting the phrase â€Å"The Miracle of Chile.† However, the reforms also led to a decline in wages and a spike in unemployment, and there was a severe recession from 1980 to 1983. Steps Down In 1988, a nationwide referendum on Pinochet resulted in a majority of the people voting to deny him another term as their president. Elections were held in 1989 and the opposition candidate, Christian Democrat  Patricio Aylwin, was victorious. However, Pinochet’s supporters continued to hold enough influence in the Chilean parliament to block many proposed reforms. Pinochet remained in office until Aylwin was installed as president on March 11, 1990, although as an ex-president he remained a senator for life. He also kept his position as commander-in-chief of the armed forces. Legal Troubles and Death Pinochet might have been out of the limelight, but the victims of Operation Condor did not forget about him. In October 1998, he was in the United Kingdom for medical reasons. Seizing upon his presence in a country with an extradition treaty, his opponents brought charges against him in a Spanish court in connection with the  torture  of Spanish citizens in Chile during his rule. He was charged with several counts of murder, torture, and kidnapping. The charges were dismissed in 2002 on the grounds that Pinochet, by then in his late 80s, was too unhealthy to stand trial. Further charges were brought against him in 2006, but Pinochet died on December 10 of that year in Santiago before the prosecution could proceed. Legacy   Many Chileans are divided on the topic of their former dictator. Some say they see him as a savior who rescued them from the socialist policies of Allende and who did what had to be done in a turbulent time to prevent anarchy and communism. They point to the growth of the economy under Pinochet and claim he was a patriot who loved his country. Others say he was a ruthless despot directly responsible for thousands of murders, in most cases for no more than thought crimes. They believe his economic success was not all it seemed because unemployment was high and wages were low during his rule. Regardless of these differing views, it is undeniable that Pinochet was one of the most important figures of the 20th century in South America. His involvement in Operation Condor made him the poster boy for violent dictatorship, and his actions led many in his country never to trust their government again.   Sources Dinges, John. The Condor Years: How Pinochet and His Allies Brought Terrorism to Three Continents. Paperback, Reprint edition, The New Press, June 1, 2005.ï » ¿The Editors of Encyclopedia Britannica (2018). Augusto Pinochet: President of Chile.

Essay Islamic Science in the Medieval Era - 2580 Words

There are many terms used to describe the period after the fall of Rome and before the Renaissance, three main terms being the Middle, Medieval, and Dark Ages. In general, these terms are used interchangeably, but are these fair substitutions? In recent years the term â€Å"Dark Ages† is becoming less and less acceptable as a phrase which describes the span of years it is meant to refer to. The use of the term â€Å"dark† implies a period of stagnation, which is becoming a questionable concept. In particular, the span of time referred to in this paper is 530-1452 BCE, with specific attention paid to the scientific discoveries and innovations rather than art or literature. These dates are significant because in 529 the Academy and Lyceum in Athens†¦show more content†¦One might assert that the ideas of Islamic science during this period were not of value because if the innovations were so great, and the halt of progress in Europe was so encompassing, a knowledge vacuum would have been created, and the ideas would have poured into the knowledge starved areas. Further more, Europeans would expand outward to the Middle East in search of new-found knowledge due to the stagnation present in Europe. However, this is not the case, so therefore it is logical to assume that the knowledge in the Middle East was not that significant. In opposition, I would assert that major scientific innovation in some area in the world during a given time period is enough to remove the negative connotation of â€Å"dark†. The scientific discoveries do not have to be world-wide. Furthermore, the reason there was no spread of knowledge to Europe during this time was due to the isolation of the two very different cultures from one another, not the insignificance of Islamic ideas. The language barrier alone would be enough to interfere with natural flow of technology. Translations of texts and therefore ideas takes time, and any cooperation between these two gro ups prior to the tenth century would be halted for hundreds of years by the Crusades. Also, the churchs relationship with young men not only occupied them thereby inhibiting their thought, but also their exploration, explaining the lack of European pro-activity inShow MoreRelatedThe House of Wisdom and its Contribution to the Preservation of Knowledge1720 Words   |  7 Pagesis important because it addresses the academic advances with the Islamic civilization that lead to new information. 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Thus, when the Arab-Islamic armies invaded distant lands, they carried the rich cultural, political and economic heritage of their expanding civilization and created such conditions as to establish deep roots and to bring about enduring geopolitical changes. 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However, its effects on our way of thinking has been shaped by a number of people, thinkers, priests, scientists so on and so forth. If we were to divide that continuum into two parts, they would be before the enlightenment and after the enlightenment. Namely the times of natural philosophy and times of science sinceRead MoreTools And Other Sharp Edged Devices1607 Words   |  7 Pageswere carried out by the ancient Hindus nearly a thousand years before the advent of Greek medicine. Knowledge of the use of soporific options to relieve pain caused by surgery can be traced to ancient times. Then there came the Greeks and Romans first era in which they practiced surgery with great skill and with such clean the surgical wound infection and other was relatively rare, perhaps because of their cleanliness and use boiled water or wine for irriga tion of wounds this time. However, surgicalRead MoreImportant Discoveries And Contributions That Were Made By Three Famous Mathematicians1213 Words   |  5 Pagesmathematicians from different cultures throughout time. An important era when great mathematical discoveries were made was during Medieval Times, or the Middle Ages. In this paper we discuss important discoveries and contributions that were made by three famous mathematicians of this time period including French Nicole Oresme, German Jordanus Nemorarius and Italian Leonardo Pisano, better known for his nickname of Fibonacci. Key-Words: - Medieval, Mathematics, Fibonacci, Arithmetic, Sequence 1 IntroductionRead MoreThe Muslims Of Medieval Italy By Alex M Essay1499 Words   |  6 Pagesï » ¿The Muslims of Medieval Italy by Alex Metcalfe Less than two hundred years after the death of the prophet Muhammad the rule of Islam had spread from the Arab Peninsula to Italy after the Roman Empire had crumbled away; eventually it spread all the way to Iberia. 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Emily Dickinsons Theres a Certain Slant of Light Essay

In Emily Dickinson’s lyrical poem â€Å"There’s a certain slant of light† she describes a revelation that is experienced on cold â€Å"winter afternoons.† Further she goes to say that this revelation of self â€Å"oppresses, like the Heft of Cathedral Tunes† and causes â€Å"Heavenly Hurt†, yet does not scare for it is neither exterior nor permanent. This only leaves it to be an internal feeling, and according to Dickinson that is where all the â€Å"Meanings† lie. There’s no way for this feeling to be explained, all that is known is that it is the â€Å"Seal Despair†, and an â€Å"imperial affliction†. These descriptions have a rather powerful connotation in showing the oppressive nature of his sentiment. There is an official mark of despair and an imperial affliction†¦show more content†¦Ã¢â‚¬Å"That oppresses, like the Heft of Cathedral Tunes--.† It has a very heavy feeling derived from the word He ft as well as Cathedral Tunes. The Cathedral is considered sacred yet it is such as somber sound that it could easily affect a person’s mood. The use of paradoxes in the poem creates a sense of confusion about the true feelings about the revelation. â€Å"Heavenly Hurt† is both wonderful and horrible and suggests that the pain comes from the heavens. This suggestion is support in various situations throughout the poem. â€Å"Cathedral Tunes† and â€Å"Sent us of the Air† are the prime examples. It shows that this new realization may have been from a divine being therefore the reader is confused on it’s significance because it perhaps a type of gift. â€Å"Landscapes Listen Shadows—hold their breathe† is the personification used in the poem. This personification in the work shows that a divine being has arranged for this revelation to occur therefore, all of nature will halt to the being who has been selected to find this new piece of themselves. She also uses a bit of irony as well as parallel structure to set the scene in the poem. The revelation is brought out in the light of an wintery afternoon, this is the parallel yet it oppressive and dark which is ironic because the light brought with it such darkness. nbsp;nbsp;nbsp;nbsp;nbsp;Another form of figurative languageShow MoreRelatedEmily Dickinsons A Certain Slant of Light Analysis Essay1290 Words   |  6 Pagesï » ¿ 1 Emily Dickinson’s â€Å"There’s a certain Slant of light† In her poem, There’s a certain Slant of light, Emily Dickinson uses metaphors and imagery to convey the feeling of solemnity and despair at winter’s twilight. The slanted light that she sees, is a metaphor for her battle with depression. Anyone who is familiar with Dickinson’s background will have a better understanding of what she is trying to say in this poem. Dickinson was known as a recluse and spentRead MoreAnalysis Of Emily Dickinson s Poem There s A Certain Slant Of Light1147 Words   |  5 Pagesbreak it. Emily Dickinson skillfully incorporates a variety of different methods in her works to enhance their meanings. At first glance her poetry can seem confusing, but simply analyzing at how she structures her poems can give great insight to what she means. Looking at whether each line of the poem ends without punctuation, also known as enjambment can reveal a great deal about a poem. The use of enjambment and end-stops control the flow of the poem. Along w ith em-dashes, one of Dickinson’s specialtiesRead MoreEmily Dickinsons Capitalization and Punctuation1251 Words   |  6 PagesThe poetry of Emily Dickinson is one of the most recognizable of the 19th century. Dickinson’s poetry stands out because of its unconventional use of capitalization and punctuation. Her poems contain capitalized words which are not normally capitalized. Her poems are noted for the frequent use of the dash. Literary scholars have attempted to interpret Dickinson’s unconventional capitalization and punctuation. Some believe that it was merely part of Dickinson’s penmanship (Weisbuch 73). They thereforeRead MoreThere s A Certain Slant Of Light And William Blake s London1338 Words   |  6 PagesEmily Dickinson’s â€Å"There’s a certain slant of light† and William Blake’s â€Å"London† are two poems that contain the same theme about despair, yet express that theme very differently. Both poems conta in the theme about how despair causes people to be trapped in a constant cycle of pain and loss, and that there is no way to break this cycle. The way that the author expresses this theme is very different. Dickinson’s poem presents despair that seems to come from heaven, and with this despair her life hasRead MoreAnalysis Of Emily Dickinson s There s A Certain Slant Of Light ``1837 Words   |  8 PagesA poet who challenged poetry’s role in religion, Emily Dickinson was born in Amherst, Massachusetts in 1830. Although Dickinson’ was poetically prolific during her life, her work was neither published nor acclaimed until after her death in 1886. Similar to most poets, Emily Dickinson wrote about what she understood and what intrigued her. One of the major themes that Emily Dickinson often explored in her poems was the conflict between science with religion, specifically, her â€Å"individual struggleRead MorePsychoanalytic Criticism on Emily Dickinson Essay108 6 Words   |  5 Pagespsychological theories. Such approach can be used when trying to reconstruct an author’s position throughout their literary writings, as well as understanding whom the author was and how their mind created such works. When considering the work of Emily Dickinson, psychoanalytic criticism comes into play with the role of explaining the many meanings behind her poetry, as to make the reader relate to such poetry on a deeper level or not to who she was as a human being. Many critics believe that usingRead MoreAn Insight Into Dickinsons Portrayal of Death2157 Words   |  9 PagesAn Insight into Dickinsons Portrayal of Death Pale Death with impartial tread beats at the poor mans cottage door and at the palaces of kings. Horace (Quintus Horatius Flaccus, 65-8 B.C.) Throughout the history of literature, it has often been said that the poet is the poetry (Tate, Reactionary 9); that a poets life and experiences greatly influence the style and the content of their writing, some more than others. Emily Dickinson is one of the most renowned poets of herRead MoreAn Insight Into Dickinsons Portrayal of Death2173 Words   |  9 PagesAn Insight into Dickinsons Portrayal of Death Pale Death with impartial tread beats at the poor mans cottage door and at the palaces of kings. Horace (Quintus Horatius Flaccus, 65-8 B.C.) Throughout the history of literature, it has often been said that the poet is the poetry (Tate, Reactionary 9); that a poets life and experiences greatly influence the style and the content of their writing, some more than others. Emily Dickinson is one of the most renowned poets of her timeRead MoreBibliography Relation to Analysis of Emily Dickinson ´s Writings2048 Words   |  8 Pages Anderson, Paul W. The Metaphysical Mirth of Emily Dickinson. Georgia Review 20.1 Spring 1966): 72-83. Rpt. in Nineteenth-Century Literature Criticism. Ed. Jessica Bomarito and Russel Whitaker. Vol. 171. Detroit: Gale, 2006. Literature Resource Center. Web. 14 Feb. 2014. Anderson accomplishes the discernment of Dickinson’s poems and their allusions to many classic myths. He denotes the figurative language that Dickinson utilizes in her poetry to relate to her themes. With these key elements inRead MorePoetry Is An Art Of Representation Or Imitation2631 Words   |  11 Pagesauthors had established this as being a fundamental of poetry, â€Å"both Plato and Aristotle insisted that poetry is an art of representation or imitation† (Hamilton 1829). One of the many poets who have poured their heart and mind into their poetry was Emily Dickinson. Dickinson has been noted as the girl who hid from society with the fear of being unaccepted, â€Å"Frightened by the world and disappointed in her hopes, Dickinson, it is said, retreated into a privacy that shielded her... There,... she is established

Introduction of Financial Accounting

Question: Discuss about the Introduction of Financial Accounting. Answer: Introduction This study deals with discussion on communication and leadership based on given ethical dilemmas. The case study on Auditing hidden agendas provides an insight of accounting profession in compliance with fundamental principles as mentioned in APES 110 code of ethics (Sexton 2009). The current segment elucidates a scenario whereby member of an audit committee is working for a company and has experienced some volatility as a result financial crisis. In accordance to first principle, it is essential for the auditors to remain straightforward as well honest in maintaining business relationships. As a member of Audit committee for a company, it is necessary to evaluate with the agenda items aligning with impact of financial crisis (Alles, Kogan and Vasarhelyi 2012). It is predicted by the member of audit committee that the company is at default risk in case of debt covenants. In the audit compliance report, it is essential to mention regarding the loan portfolio before passing it to lende rs and this aspect is nowhere mentioned in the agenda items. After approaching the Chair of Audit Committee, the answer given was not convincing as it has been discussed with CEO previously. This study explains the underlying reason behind massaged and misrepresented figures by the company head (Zadek, Evans and Pruzan 2013). Ethical Dilemma- Auditing Hidden Agendas Summary of the case study In this case study, it is mentioned regarding all members of the accounting profession for complying it with APES 110 Code of Ethics especially for professional accountants (Boynton and Johnson 2015). This case study elucidates problem statement where member of the audit committee gets doubt and surprise on not finding the agenda items in relation that affects financial crisis. It is the responsibility of the audit committee to completely review the future loan compliance reports before providing it to lenders. This particular case study takes into consideration the responsibility of audit committee, chair of audit committee and the CEO of a given company. It has been noticed from the case study that agenda items are missing and figures has massages according to one of the member of audit committee (Furnham and Gunter 2015). In response to financial crisis, it has been noted that regulators as well as legislators codifies much of audit committees responsibilities and regulators (Leung, Coram and Cooper 2014). This has been scrutinizing audit committee for working and examining by external management and external auditors. Audit Committees should be more focus on auditor inspection results for translating into proper audit quality. In other words, securities regulators should be looking into an aspect whereby audit committees should make things happen in case of making new agenda for taking into consideration financial crisis. It requires turning dynamic into proper quality improvement results concerning with audit committee agenda (Porter, Simon and Hatherly 2014). Absence of agenda items of the company surprised the audit committee members and seeks assistance from the head of audit committee team For the company, the intrinsic question on disruption as well as risk needs to be discussed by the audit committee for making the audit compliance on loan before the company provides support to lenders (Simnett, Vanstraelen and Chua 2014). Audit Committees of a company as well as Board should deal with large-scale disruption of economic and given financial models. Identification of Problem in the case study It has been found that as per the provided case study, the problems associated with the process of auditing include the violation of the codes and principles of ethics. From detailed study, it has been noted that due to the global financial crisis in the year 2008, every company including the specified one have experienced a certain level of volatility in their economic condition. However, as per the agenda for the first meeting of the particular firm i.e. in the year 2009, there were no agenda items that were related to negative influence of the 2008 global financial crisis on the firm (Knechel, Salterio and Ballou 2013). This action indicates that the particular organization might be at risks and the auditors by not following the codes of ethics have misrepresented the report of the firm. Moreover, the quarterly compliance audit regarding the loan portfolio of the firm that is considered as the part of performance reporting to the lenders was also not included. From this, it can be said that within the particular firm, the loan portfolio was not audited and reviewed and thus, it might resulted into misrepresentation of the report. In addition to this, the CEO of any firm is not responsible for auditing and making any audit report and thus, here in this specified company, the CEO advised the audit committee to sign off on the loan compliance audits. However, this decision might result into massaged figures as misunderstanding between the debt providers and the audit committee could take place. The reason behind this is that the debt providers will assume that the audit committee has already reviewed the loan compliance audits of the firm and vice-versa (Louwers et al. 2013). Therefore, it can be said that there is negligence and lack of responsibility within the firm. Principles of the auditors (APES 110) According to the ICAEW, there are some codes of ethics that are comprised of five fundamental principles and should be followed by an auditor. The reason behind this is that these fundamental principles will help an organization to run systematically, ethically and also successfully. On the basis of detailed study, it can be said that the code of ethics is considered as a statement of principles and the expectations of the governing behavior of the organizations and individuals in the conduct of auditing (internal). The five fundamental principles that an auditor should follow include Integrity, Objectivity, Confidentiality, Professional competence and due care and Professional behavior (Icaew.com. 2016). It has been found that all these principles comply with the principles that are involved in the IFAC Code of Ethics (Ricchiute 2014). Firstly, the principle of integrity compels a compulsion on every professional accountant to remain honest as well as straightforward in the busines s and professional associations. This principle also includes emphasis on truthfulness and fair dealing. Secondly, the principle of objectivity compels a commitment on the professional accountants regarding not to cooperate the judgment regarding business or professional due to any biasness, undue impact of others and conflict of interest. Thirdly, the principle of confidentiality among internal auditors represents the ownership and value of information that they obtain, but do not disclose them without the permission of the accurate authority. Fourthly, the principle of professional competence and due care compels mainly two obligations. These include maintenance of professional knowledge as well as skills at the required level for ensuring the employers or clients have received the knowledgeable professional service (Sharbatoghlie and Sepehri 2014). It also involves the diligent according to the professional and technical standards at the time of giving professional services. Las tly, the principle of professional behavior puts importance on obligation for complying with the pertinent regulations and laws. However, the objective of APES 110 Code of ethics is to serve a general idea regarding the framework and also to help the members (auditors) in accessing the pertinent sections of the particular Code more effectively. It can be said that the overview of this APES 110 Code of Ethics is not considered as the replacement of the Code, rather it is used as a conjunction with the Code of ethics (Cpaaustralia.com.au 2016). The APES 110 Code of ethics are divided into three parts Part A, part B and Part C. Part A is applied to all the members, where as Part B is applied to those members only who are in public practice. Lastly, Part C is applied to those members who are associated with business; however, this part is also considered as relevant for those members in public practice. The Part A illustrates the overarching responsibility for acting in the fundamental codes of principles and public interest. It covers the threats that are related to compliance with the elementary principles and safeguards and along with the conceptual framework. The Part B highlights the process, which have described the conceptual framework in the Part A and the method by which it is implemented among the members. Lastly, the Part C puts emphasis on the process by which both the conceptual framework and Part A have been applied to the members within the business. Importance of auditing hidden agendas The hidden agendas should be audited because this helps the firm as well as the auditors of the firm to determine whether the particular company is running ethically and effectively. The auditing of the hidden agendas help to protect the particular firm from making any financial misstatements and thus, it presents a reliable health of the firm (Whittington and Pany 2015). Moreover, this also helps the firms to provide protection from fraudulent activities. In addition to these, the auditing of the hidden agendas also help the firm to determine its objectives, risk of misstatement can be avoided and cost of capital can be maintained. Principles not followed in the case study The case study mentions that the company has experienced volatility due to the current financial, crisis. However, as per the case study, it can be hereby ascertained that the financial declarations of the mentioned company do not contain any information regarding the impact of the financial crisis. Accordingly, it can be inferred that the company might possibly face risk of defaulting on certain debt agreement (Arens et al. 2013). Furthermore, the financial announcements of the business concern also do not contain the scheduled quarterly compliance reports on the entire loan portfolio of the firm that forms a necessary part of the portfolio financial performance reporting of the firm. Thus, it can be hereby inferred that the company breaches certain principles of auditing. As per the AUASB standards as explicated under ASA 100 Preamble to the AUASB Standards and ASA 101 Preamble to Australian Auditing Standards as well as the Foreword to AUASB Pronouncements declared by the AUASB, f inancial reports of the firm needs to follow a structured format (DeFond and Zhang 2014). This also needs to represent the historical information in an appropriate format counting connected notes, communicating economic resources of a business entity or else obligations at different points of time or else the alterations therein for a particular period as per the financial reporting outline. The financial announcements need to have related notes that normally contain a summary of the significant accounting strategies as well as explanatory evidence. As per the section 110 of the APES code of ethics, maintenance of integrity refers to definite principles where members related to the reports or else other company information need not knowingly be related to materially false information, misleading information, furnish vague information or else omit information that needs to be included (Eilifsenet al. 2013). Again, as per this code of conduct, it is important to furnish the historical financial information related to the company deciphered mainly from the accounting system of the business entity, different economic events that took place in the past or else economic conditions or else circumstances that occurred in the past. Therefore, it can be said that the management of the company violates the principle of professional behavior as mentioned under section 150 of APES Co de of Conduct. As per 150.1APES Code of Conduct, it is important to conform to different relevant regulations as well as directives and avoid any activity or exclusion that particular members know can adversely affect or discredit the overall profession (Elderet al. 2012). Again, as per the ethical code of conduct, it is imperative to furnish special purpose financial statements that need to meet financial information requirements of particular users of the financial information of the business concern. As per section 290.500 Introduction to restrictions on diverse uses as well as distribution, it is important to assess the special purpose financial reports as per the applicable financial statement framework that includes fair presentation of the report (Gayand Simnett2013). Therefore, missing information regarding the impact of the financial crisis in the macro environment of the business in the report violates this principle of special purpose financial reports. The financial statements also do not present the requisite notes that contain explanations of the financial fluctuations, changes in the final accounts, guidance notes in the reports. As per the AAS 10 and the Companies Act, it is important to mention unqualified opinion that is also missing in case of the present company (Gendron and Power 2015). Again, there is a breach of the principle AAS 21 that refers to the act of non-compliance and indicates towards actions of omission as well as commission by the particular business entity that is audited that can be either intentional or else unintentional that are also contrary to the prevailing regulations or else directives. As a member of the audit committee of the business company, it can be inferred that the company has failed to meet the compli ance requirements. In addition to this, the business entity has failed to meet the principles of the AUST (291.113 to 291.118) loans and guarantees. In addition to this, the lack of documentation in the financial reports leads to adverse influences on the financial interests of different related parties including the people in the governance. The company also violates the Principle of Documentation as per section 290.29 of APES that calls for the need of producing evidences of the judgments of different members regarding the threats and the acceptable limits of different threats to the business (Hayeset al. 2014). Audit Compliance on the loan portfolio As per the standard AASB 9 B4.10, there are different contractual provisions that can allow the issuer to pay the debt instruments or else allow the holder to put a specific debt instrument back to the specific issuer before the period of maturity. There are audit compliance of the loan portfolio of the particular business firm mentioned in the present case study as this can help the management of the firm in better management of risk as well as proactive management of the entire portfolio. In addition to this, the audit of the loan portfolio can help the management of the firm in immediate recognition of specific anomalies as well as errors that are not as per the regulatory policies, namely, the limits of approval, schedules, process of refinancing and many others. Furthermore, the audit of the loan portfolio can also assist the process of recognition of loans in different arrears or else improper disbursements for prevention of negative influences on the balance sheet. Explanation on missing agenda items As per the present case study, the audit committee needs to investigate the profile of the corporation as well as the significant risks faced by the business concern that mainly includes the economic conditions in the market. The missing agenda items that can be detected in the present case includes the lack of the expanded disclosure as per SEC of different business activities during the financial crisis. This in turn has affected the financial condition of the firm. The financial announcements of the business concern also do not contain the scheduled quarterly compliance reports on the entire loan portfolio of the firm that forms a necessary part of the portfolio financial performance reporting of the firm. In addition to this, as per the regulations of the PCAOB, the missing agenda items also include lack of proper communication of the principle considerations of different audit matters that can affect the judgment of the auditor. The presentation of the performance audit reports to the lenders also missing that was supposed to be present in the agenda. Importance of reviewing loan compliance audits Compliance audits considers as the comprehensive review dependent upon organization adherence to given regulatory guidelines (William, Glover and Prawitt 2016). This includes independent accounting as well as security and IT consultants for evaluating the strength and thoroughness in accordance with compliance preparations. In other words, auditors are responsible to review the security policies as well as user access controls and risk management procedures within the potential course of compliance audit (Alles, Kogan and Vasarhelyi 2012). It is essential for testing the credit quality by way of sampling loan portfolio by reviewing the parameters. It is necessary for gaining understanding on potential problem loans in the given portfolio for identification purpose. From the given case study, audit committee failed in identifying the actual cause of loan compliance and debt covenants borne by the particular company (Arens, Elder and Beasley 2012). From the case study on auditing of hidden agendas, it can be reviewed that credit administration assessment involves attributes such as loan policies as well as procedures for future analysis purpose (Simnett, Vanstraelen and Chua 2014). It requires getting loan authorities into action by the audit committee before providing loan to the lenders. Loan underwriting as well as credit analysis function are the given areas that needs to be reviewed by the audit committee and solve the case study issue on loan compliance. In other words, loan documentation standards as well as standards help in analyzing audit compliance function as followed by the audit committee (Alles, Kogan and Vasarhelyi 2012). Conclusion and Recommendations At the end of the study, it is concluded that the company mentioned in the case study has no agenda items in relation to impact of financial crisis. This means the company has some massaged figures that need to taken into consideration by the audit committee before providing loan compliance to the lenders. All professional accountants should follow the code of ethics diligently whereby member of audit committee should be straightforward as well as honest in maintaining cordial relationships. Entire assignment takes into loan compliance activities and debt covenants. In other words, importance of auditing hidden agenda is mentioned whereby it can be seen that audit committee should not misinterpret any figures of the company. Audit committee should find the potential causes behind the absence of agenda items as analyzed at the time of meeting. According to APES 110, there should not be any of omission, alteration of financial information of any form. In the case study, there was misre presented figures found by the member of audit committee. As per 150 of APES conduct, principle of professional behavior is violated in the case study that should be avoided because it adversely affect the auditing profession. References Alles, M.G., Kogan, A. and Vasarhelyi, M.A., 2012. Feasibility and economics of continuous assurance. Auditing: A Journal of Practice Theory, 21(1), pp.125-138. Arens, A., Best, P., Shailer, G., Fiedler, B., Elder, R. and Beasley, M., 2013.Auditing, assurance services and ethics in Australia: an integrated approach. Pearson Education Australia. Arens, A.A., Elder, R.J. and Beasley, M.S., 2012. Auditing and assurance services: an integrated approach. Prentice Hall. Boynton, W.C. and Johnson, R.N., 2015. Modern auditing: Assurance services and the integrity of financial reporting. Wiley. Cpaaustralia.com.au. 2016.An overview of APES 110 Code of Ethics. [online] Available at: https://www.cpaaustralia.com.au/professional-resources/ethics/apes/overview [Accessed 29 Dec. 2016]. DeFond, M. and Zhang, J., 2014. A review of archival auditing research. Journal of Accounting and Economics, 58(2), pp.275-326. Eilifsen, A., Messier, W.F., Glover, S.M. and Prawitt, D.F., 2013.Auditing and assurance services. McGraw-Hill. Elder, R.J., Beasley, M.S. and Arens, A.A., 2012.Auditing and Assurance services. Pearson Higher Ed. Furnham, A. and Gunter, B., 2015. Corporate Assessment (Routledge Revivals): Auditing a Company's Personality. Routledge. Gay, G.E. and Simnett, R., 2013. Auditing and assurance services in Australia. Mcgraw-hill. Gendron, Y. and Power, M.K., 2015. Research Forum on Qualitative Research in Auditing. AUDITING: A Journal of Practice Theory, 34(2), pp.1-2. Hayes, R., Wallage, P. and Gortemaker, H., 2014.Principles of auditing: an introduction to international standards on auditing. Pearson Higher Ed. Icaew.com. 2016.Code of Ethics general application | Regulations standards and guidance | ICAEW | ICAEW. [online] Available at: https://www.icaew.com/en/membership/regulations-standards-and-guidance/ethics/code-of-ethics-a [Accessed 29 Dec. 2016]. Knechel, W.R., Salterio, S.E. and Ballou, B., 2013. Auditing: assurance risk. South-Western College Pub.. Leung, P., Coram, P. and Cooper, B., 2014. Modern auditing assurance services. John Wiley Sons Australia. Louwers, T.J., Ramsay, R.J., Sinason, D.H., Strawser, J.R. and Thibodeau, J.C., 2013. Auditing and assurance services. New York, NY: McGraw-Hill/Irwin. Messier Jr, W., 2016. Auditing assurance services: A systematic approach. McGraw-Hill Higher Education. Porter, B., Simon, J. and Hatherly, D., 2014. Principles of external auditing. John Wiley Sons. Reading, K.F., 2015. Internal auditing: assurance consulting services. Institute of Internal Auditors, Research Foundation. Ricchiute, D.N., 2014. Auditing and assurance services. South Western Educational Publishing. Sexton, T 2009, Auditing hidden agendas, In TheBlack, March,p.63 Sharbatoghlie, A. and Sepehri, M., 2015. An Integrated Continuous Auditing Project Management Model (CAPM). In 4th International Project Management Conference. Simnett, R., Vanstraelen, A. and Chua, W.F., 2014. Assurance on sustainability reports: An international comparison. The Accounting Review, 84(3), pp.937-967. Whittington, R. and Pany, K., 2015. Principles of auditing and other assurance services. Irwin/McGraw-Hill. William Jr, M., Glover, S. and Prawitt, D., 2016. Auditing and Assurance Services: A Systematic Approach. Auditing and Assurance Services: A Systematic Approach. Zadek, S., Evans, R. and Pruzan, P., 2013. Building corporate accountability: Emerging practice in social and ethical accounting and auditing. Routledge.

The Women Of The Hindu Religion Essays - Gender Studies,

The Women of the Hindu Religion Universally, the women of the world have been trying to gain the same opportunities as the men. The women in India who are committed to the Hindu religion have been struggling for years to break the traditions. The women of the Hindu religion had many challenges in becoming a nineties women. In the Hindu religion the traditional values are sacred and cannot be broken. Even with these restrictions the Hindu women have passed many obstacles and became the women that they want to be today. In this paper, I will go into detail about the women of Hinduism. I will focus on two main areas. The first area is marriage. A big part of marriage deals with tradition, abuse, divorce, and the commitment that a women has to put into the marriage. Education is another main obstacle that Hindu women pushed their way past; however, women that are well educated cause a lot of problems within the Hindu religion. The first area that I researched was Hindu marriage. Marriage is extremely sacred in the Hindu religion. The women get wed at a very young age. The common age is 17-20, which for me is hard to comprehend. However, in India this age is very common and still to this day women are becoming wed at a young age. Many women are urged to wait until after they get out of school, but if they follow the Hindu tradition it says that home and marriage comes before all other obligations. According to the Indian Caste Systems by O'Malley, "It is necessary for an orthodox Hindu to get his daughters married before the age of puberty: an unmarried daughter is a matter for reproach and causes a family to be looked down upon" (O'Malley 91). One thing that caught my attention when I was reading was if an unwed girl dies, the family honor is saved my paying a man to go through a form of marriage with the corpse. In the United States it is common for people to meet their future husband or wife through a mutual place of work or acquaintances; however, in India many of the women meet their husbands through adds in the Hindustan Times. The add in this particular newspaper says, "A typical abbreviation used to be 22/160, the young woman's age and height. It is now 22/160/2,200, her monthly earnings" (Mitter, 20). As you can see the women have progressed, but there is still a problem considering that the women must place an add to find a suitor. Another obstacle that women had to overcome is the caste system. In the Hindu society the caste system is the basis of their religion, so it is important for the people of the religion to follow the rules as they are written. The men had to marry women within the same caste system or from a lower caste system with permission. In the book Indian Caste Systems it is noted that, "It is necessary for every Hindu to marry so as to have a son, for his salvation after death depends on offering duly made by one lawfully begotten: if a man has not go one, he should adopt a son, who will be as capable of performing the necessary rites" (O'Malley 90-91). Marriage is a sacred event and according to orthodox Hindu belief, women can only perform this once in her life time. Women are taught at a young age that their husbands are earthly gods and that men are superior beings. So, from a young age the Hindu women are taught to feel less than their husbands and all men. If a Hindu women is a widow of a high caste she is prohibited to remarry; however, many women of lower castes do remarry and go against the Hindu tradition. Another big taboo in the Hindu system is if the wife commits adultery it is said, "she should be torn apart by dogs". In the past few years divorce has become more common in the Indian tradition, but the women that go through with it are looked down upon. Abuse in the Hindu religion is very common, but it is overlooked and