About the Chilean Poet Pablo Neruda

About the Chilean Poet Pablo Neruda Pablo Neruda (1904-1973) was known as a writer and emissary of the Chilean individuals. During a period of social change, he ventured to the far corners of the planet as an ambassador and an outcast, filled in as a Senator for the Chilean Communist Party, and distributed in excess of 35,000 pages of verse in his local Spanish. In 1971, Neruda won the Nobel Prize for Literature, for a verse that with the activity of a basic power brings alive a landmasses fate and dreams. Nerudas words and legislative issues were always interlaced, and his activism may have prompted his passing. Late scientific tests have blended theory that Neruda was murdered.â Early Life in Poetry Pablo Neruda is the nom de plume of Ricardo Eliezer Neftali Reyes y Basoalto. He was conceived in Parral, Chile on July 12, 1904. While he was as yet a baby, Nerudas mother kicked the bucket of tuberculosis. He experienced childhood in the remote town of Temuco with a stepmother, a relative, and a stepsister. From his most punctual years, Neruda explored different avenues regarding language. In his teenagers, he started distributing sonnets and articles in school magazines and nearby papers. His dad objected, so the adolescent chose to distribute under a nom de plume. Why Pablo Neruda? Afterward, he conjectured that hed been roused by Czech essayist Jan Neruda. In his Memoirs, Neruda applauded the artist Gabriela Mistral for helping him find his voice as an essayist. An educator and headmistress of a young ladies school close to Temuco, Mistral looked into the capable youth. She acquainted Neruda with Russian writing and blended his enthusiasm for social causes. Both Neruda and his tutor in the end became Nobel Laureates, Mistral in 1945 and Neruda twenty after six years. After secondary school, Neruda moved to the capital city of Santiago and joined up with the University of Chile. He wanted to turn into a French instructor, as his dad wished. Rather, Neruda walked the avenues in a dark cape and composed enthusiastic, despairing sonnets motivated by French symbolist writing. His dad quit sending him cash, so the teenaged Neruda offered his things to independently publish his first book, Crepusculario (Twilight). At age 20, he finished and found a distributer for the book that would put him on the map, Veinte poemas de love y una cancion desesperada (Twenty Love Poems and a Song of Despair). Rhapsodic and troubled, the books sonnets blended pre-adult considerations of adoration and sex with portrayals of the Chilean wild. There was thirst and appetite, and you were the natural product. /There were distress and ruin, and you were the marvel, Neruda wrote in the finishing up sonnet, A Song of Despair. Ambassador and Poet Like most Latin American nations, Chile usually regarded their artists with conciliatory posts. At age 23, Pablo Neruda turned into a privileged delegate in Burma, presently Myanmar, in Southeast Asia. Throughout the following decade, his assignments took him to numerous spots, including Buenos Aires, Sri Lanka, Java, Singapore, Barcelona, and Madrid. While in South Asia, he explored different avenues regarding oddity and started composing Residencia en la tierraâ (Residence on Earth). Distributed in 1933, this was the first of a three-volume work that portrayed the social change and human enduring Neruda saw during his long stretches of discretionary travel and social activism. Residencia was, he said in his Memoirs, a dim and melancholy yet basic book inside my work. The third volume in Residencia, the 1937 Espaã ±a en el corazã ³n (Spain in our Hearts), was Nerudas obnoxious reaction to the abominations of the Spanish Civil War, the ascent of one party rule, and the political execution of his companion, the Spanish writer Federico Garcã ­a Lorca in 1936. In the evenings of Spain, Neruda wrote in the sonnet Tradition, through the old nurseries,/custom, secured with dead snot,/rambling discharge and plague, walked/with its tail in the haze, spooky and awesome. The political leanings communicated in Espaã ±a en el corazã ³n cost Neruda his consular post in Madrid, Spain. He moved to Paris, established an artistic magazine, and helped the evacuees who glutted the street out of Spain. After a spell as Consul-General in Mexico City, the writer came back to Chile. He joined the Communist Party, and, in 1945, was chosen for the Chilean Senate. Nerudas awakening anthem Canto a Stalingrado (Song to Stalingrad) voiced a cry of affection to Stalingrad. His master Communist sonnets and manner of speaking blended shock with the Chilean President, who had repudiated Communism for an increasingly political arrangement with the United States. Neruda kept on shielding Joseph Stalins Soviet Union and the regular workers of his own country, however it was Nerudas blistering 1948 Yo acuso (I Accuse) discourse that at last incited the Chilean government to make a move against him. Confronting capture, Neruda went through a year sequestered from everything, and afterward in 1949 fled riding a horse over the Andes Mountains into Buenos Aires, Argentina. Sensational Exile The artists sensational getaway turned into the subject of the movie Neruda (2016) by Chilean executive Pablo Larraã ­n. Part history, part dream, the film follows an anecdotal Neruda as he avoids an extremist agent and sneaks progressive sonnets to laborers who remember entries. One piece of this sentimental rethinking is valid. While secluded from everything, Pablo Neruda finished his most yearning venture, Canto (General Song). Made out of in excess of 15,000 lines, Canto General is both a broad history of the Western half of the globe and a tribute to the regular man. What were people? Neruda inquires. In what part of their unguarded discussions/in retail chains and among alarms, in which of their metallic developments/did what in life is indestructible and enduring live? Come back to Chile Pablo Nerudas come back to Chile in 1953 denoted a change away from political verse for a brief timeframe. Writing in green ink (apparently his preferred shading), Neruda formed profound sonnets about adoration, nature, and day by day life. I could live or not live; it doesn't make a difference/to be one stone more, the dull stone,/the unadulterated stone which the waterway bears away, Neruda wrote in Oh Earth, Wait for Me. By the by, the enthusiastic artist remained devoured by Communism and social causes. He gave open readings and never stood in opposition to Stalins atrocities. Nerudas 1969 book-length sonnet Fin de Mundo (World’s End) remembers a disobedient explanation against the US job for Vietnam: Why were they constrained to slaughter/honest people so distant from home,/while the wrongdoings empty cream/into the pockets of Chicago? /Why go so far to slaughter/Why go so far to kick the bucket? In 1970, the Chilean Communist gathering designated the writer/representative for president, yet he pulled back from the crusade in the wake of agreeing with the Marxist competitor Salvador Allende, who at last won the nearby political decision. Neruda, at the stature of his abstract vocation, was filling in as Chiles represetative in Paris, France, when he got the 1971 Nobel Prize for Literature. Individual Life Pablo Neruda carried on with an existence of whats been called energetic commitment by the Los Angeles Times. For Neruda, verse implied considerably more than the statement of feeling and character, they compose. It was a hallowed method of being and accompanied obligations. His was additionally an existence of amazing logical inconsistencies. In spite of the fact that his verse was melodic, Neruda asserted that his ear would never perceive any however the most evident tunes, and, after its all said and done, just with difficulty. He chronicled barbarities, yet he had a feeling of fun. Neruda gathered caps and got a kick out of the chance to spruce up for parties. He appreciated cooking and wine. Enchanted by the sea, he filled his three homes in Chile with shells, seascapes, and nautical antiquities. While numerous artists look for isolation to compose, Neruda appeared to flourish with social connection. His Memoirs depict kinships with well known figures like Pablo Picasso, Garcia Lorca, Gandhi, Mao Tse-tung, and Fidel Castro. Nerudas notorious relationships were tangled and frequently covering. In 1930 the Spanish-speaking Neruda wedded Marã ­a Antonieta Hagenaar, an Indonesia-brought into the world Dutch lady who talked no Spanish. Their lone youngster, a little girl, passed on at age 9 from hydrocephalus. Not long after wedding Hagenaar, Neruda started an undertaking with Delia del Carril, a painter from Argentina, whom he inevitably wedded. While in a state of banishment, he started a mystery relationship with Matilde Urrutia, a Chilean vocalist with wavy red hair. Urrutia became Nerudas third spouse and propelled a portion of his most commended love verse. In devoting the 1959 Cien Sonetos de Amor (One Hundred Love Sonnets) to Urrutia, Neruda composed, I made these works out of wood; I gave them the sound of that hazy unadulterated substance, and that is the means by which they should arrive at your ears†¦Now that I have announced the establishments of my affection, I give up this century to you: wooden poems that ascent simply because you gave them life. The sonnets are a portion of his most well known I ache for your mouth, your voice, your hair, he writes in Sonnet XI; I love you as one loves certain dark things, he writes in Sonnet XVII, subtly, between the shadow and the spirit. Nerudas Death While the United States marks 9/11 as the commemoration of the 2001 psychological militant assaults, this date has another hugeness in Chile. On September 11, 1973, warriors encompassed Chiles presidential castle. As opposed to give up, President Salvador Allende shot himself. The counter Communist upset dã ©tat, upheld by the United States CIA, propelled the fierce tyranny of General Augusto Pinochet. Pablo Neruda intended to escape to Mexico, take a stand in opposition to the Pinochet system, and distribute an enormous assortment of new work. The main weapons you will discover in this spot are words, he told warriors who scoured his home and dove up his nursery in Isla Negra, Chile. Notwithstanding, on September 23, 1973, Neruda passed on in a Santiago clinical facility. In her diaries, Matilde Urrutia said his last words were, They are s

The Presidency Essay Example | Topics and Well Written Essays - 500 words - 1

The Presidency - Essay Example s history the idea of administration has developed extensively, from the restricted job the journalists of the constitution had as a primary concern to the rise of the president-focused legislature of the twentieth century. This paper will subsequently talk about the commitments the most transformative American presidents, and how their presidential forces and the jobs extended throughout the years. Article II of the America’s constitution accommodates the forces, capabilities and advantages of the administration. Presidential force falls under three classifications to be specific protected, designated and inalienable types of intensity. Designated and protected forces make up the communicated powers since they are obviously laid out in the constitution. Inborn powers be that as it may, have been deciphered in an unexpected way, in which on occasion make the president to have incredible force. The forces of the president have consistently been questionable. Legal executive and the congress have conflicted with both Clinton and Bush organization over issues of official benefit, the war on dread and denunciation. The constitution relegated military, political and arrangement forces to the president. Practically all cutting edge presidents have extended their forces. Given the international strategy difficulties of Afghanistan, Iraq, and North Korea along with the disturbanc e including residential economy of the credit emergency, president Obama will before long need to utilize his official force as his forerunners have. Official request is a type of inborn force wherein is a guideline or rule gave by the president that has the power of law. Explanations behind giving such a request might be to authorize resolutions, to adjust or set up how official organizations work and to implement bargains or the constitution. For instance, on September 24, 1957, President Dwight Eisenhower gave an official request 10730 dispatching a few soldiers to Little Rock, Arkansas, to prevent neighborhood irate hordes from meddling with Central High School’s combination. Until the 1930s congress ruled the

To Compare the Financial Aspirations and Dealings of Gutenberg with Essay

To Compare the Financial Aspirations and Dealings of Gutenberg with those of Garamond - Essay Example The new thoughts that Fussel (2005) notes were not new thoughts by any stretch of the imagination, yet old ones †humanism, which depended on old style goals. The humanistic standards, which incorporates an accentuation upon the individual, were, in any case, converged with the overarching tenet of the congregation, so the congregation profound quality lessons were imbued in the old style philosophy, making the belief system increasingly develop. These were by all account not the only thoughts which were extensively spread †different thoughts which centered after tackling cultural issues were additionally generally perused in the Europe after the print machine, and, since savvy people and researchers approached others’ thoughts, banter on these points was made simpler. This, thus, prompted scholarly thoughts and discussions being broadly held all through Europe (Abel, 2011). All things considered, as indicated by Norman (2005), these new thoughts were threatening to t he congregation, as they regularly tangled with the church’s educating. In this manner, the congregation founded more prominent control, while likewise utilizing the Gutenberg press as an apparatus to all the more likely spread its own data to the mass. Another significant improvement was that agents had the option to bear the cost of original copies which helped them maintain their business. Before the print machine, just the most extravagant could manage the cost of compositions, as these original copies were carefully made by strict priests, in this way the creation was over the top expensive (Abel, 2011). This prompted more noteworthy monetary turn of events, and, as Dittmar (2010) notes, urban communities thrived in view of this more noteworthy limit with respect to financial turn of events. This, thusly, prompted more noteworthy macroeconomic development designs all through Europe, as representatives were better ready to extend their business and people all through Euro pe turned out to be better instructed and better ready to exploit monetary development. Along these lines, Europe changed significantly after the print machine was designed. This article subtleties these financial and strict changes. Conversation According to Fussel (2005), one of the manners in which that the Gutenberg print machine changed Europe was that it basically empowered a converge of the old style convention of the Greeks and the Romans with the predominant ethos of society. Before the print machine, there was not an approach to spread the message of the traditional social orders. After the print machine, Latin investigations thrived, as did various thoughts from what the congregation had been educating. These thoughts remember the conviction for the individual, and Fussel (2005) clarifies that the Gutenberg press permitted Europe to consolidate the old style ethos with the present ethos of the congregation. This combining was known, as indicated by Fussel (2005) as  "humanistic theology,† which alludes to the converging of the old style custom with medieval philosophy. Therefore, the Gutenberg press permitted a reappearance of humanism and intellectualism, yet as yet perceiving the lessons of the congregation, which was that man is on a very basic level imperfect and must look for beauty. What basically happened, as per Fussel (2005) was that the Europeans took the exercises of the old style social orders, the humanistic customs, and brought it â€Å"closer to God† (Fussel, 2005, p. 73). As indicated by Abel (2011), the converging of the old style and humanist conventions with the congregation lessons was by all account not the only scholarly upheaval which was empowered by the Gutenberg press †Abel (2011) states that learned people had the option, through the Gutenberg innovation, to plan and spread speculations which were

Jim Mattis Rebukes of Trumps Worldview - Free Essay Example

The New York Times headline covers the story on the recent resignation from office of the Secretary of Defense, Mr. Jim Mattis, as a way of protesting Trumps administration. The headline used by The New York Times was effective in summarizing the story in a generalized term. The author, Helene Cooper, grabs the readers attention effectively by inducing further reading and stating Mattis decision to walk way was his disapproval of Trumps worldview (2018). Upon reading the article in its entirety, one finds the reason for the resignation was more narrow than that. In particular, the Secretary quit after the Commander in Chief delivered a public message announcing the official retrieval of US military units Syria. The author of the article, Helene Cooper, continued to explain a series of events that led to the resignation of Mattis to his position in the White House, as the primary adviser in national security matters. The author continues (Cooper, 2018) to detail that Mattis himself carried his resignation, typed in official letterhead, to President Trump on 20th December 2018. The setting for the event was at the White House, Washington D.C. Although there are many underlying factors of disagreements prior to this event, the ultimate reason for the resignation can be summarized by saying that both parties had different agendas and unparelled views on military and defense strategy. Mattis believed that incorporating US relations with allied nations was a strong asset for America and it showed strengh. This explains why his resignation letter reads we cannot protect our interests or serve that role effectively without maintaining strong alliances and showing respect to those allies (Cooper, 20 18). Clearly, the parties had opposing views of how the nation should manage the military forces overseas and which operations were to be supported. Helene describes Mattis as feeling stronghold and upheld his position that providing a strong military presence in certain key locations served to avert the enemies and avoid war, and the withdrawal of troops in those keen locations could bring back the chaos to those areas. This was particularly true in relation to ISIS, whose terrorism was not evident until after the US departure from Iran six years ago. The coalition forces were brough in to Syria to help protect the local citizens from the terrorist force and those efforts significantly diminished their attacks. Furthermore, the news state that most the presidents cabinet, to include Senators Mark Warner and Ben Sasse, along with many other advisers were saddened by the resignation as they saw Mattis as an island of stability around the chaos of Trumps administration. Many White House representations believed Mattis experience and professional advice to the President helped keep the nation safe. This was said to be the most public way of protesting Trumps administration since 1980 when then-Secretary of State Vince resigned over another national security issue to former President Carter. The connection found between the articles selected and what I know about leadership is that one should always stick to his/her guts even when is not the most popular thing to do. As leaders, we are asked to make difficult decisions, and those decisions, may or may not go in accord to our personal beliefs. One should ask: Is it Ethical, Illegal or Immoral? If it is, or if it goes against what the individual believes to be right, then a good leader will make the right decision. I find this article describes many aspects of good leadership and followership. Being in this key role, Mattis stood by President Trump and some of his decisions, even when he disagreed with them. However, Mattis reached a point where he could not, because of his own morals and beliefs, support the Presidents decisions. Being a good leader takes Education and Experience, Honor, Integrity, Decision-Making, and Trust. In this case, it appears Mattis did not feel his professional skills and experience in advising t he president were taken into consideration, which created a lack of trust in the relationship. The story included a link that redacted the resignation letter. It also used historical records, with specific names and dates that added to the validity of the story. I did not find the story was exaggerated to capture the readers attention, and it included a few videos and links the some of the material redacted. These links and videos served as supporting documentation. The link provided to the letter allowed me to read what the letter exactly said versus having only the articles writer perspective. Reference: Cooper, H. (2018, December 20). Jim Mattis Resigns, Rebuking Trumps Worldview. Retrieved December 29, 2018, from https://www.nytimes.com/2018/12/20/us/politics/jim-mattis-defense-secretary-trump.html The New York Times. (2018, December 20). Read Jim Mattiss Letter to Trump: Full Text. Retrieved December 29, 2018, from https://www.nytimes.com/2018/12/20/us/politics/letter-jim-mattis-trump.html?module=inline

Financial Decision Making in assessing company growth - Free Essay Example

Sample details Pages: 4 Words: 1319 Downloads: 4 Date added: 2017/06/26 Category Finance Essay Type Argumentative essay Did you like this example? b) Performance appraisal of Capello Designs PLC Return of Capital Employed (ROCE) is often considered to be the best measure of profitability in order to assess the overall performance of the business (McLaney Atrill, 2009). The year 2009/10 has seen a decrease of 4.5% from 24.6% to 20.1% in the ROCE ratio compared to the previous year, operating profit between the two years are similar, the difference in ROCE is due to the large change in capital employed. The decrease in ROCE suggests a poor efficiency and profitability of the companys investments. Don’t waste time! Our writers will create an original "Financial Decision Making in assessing company growth" essay for you Create order Capello Designs ROCE is significantly lower than the typical ROCE of 27% of other companies in the hair care products sector. Capello Designs should strive to maximise the return of capital employed by finding the optimum mix between mix of unit profitability and capital utilisation. The decrease in Return of Shareholders funds suggests management is less efficient in utilizing its equity base and giving a better return to its investors than it was in the previous year. Gross profit from the year 2008/09 to 2009/10 has declined by 2.4% from 30.8% to 28.4%, this suggests an increase in costs without any corresponding increase in selling price, or/and selling prices have declined due to competition, or the range of goods may have changed to include more products with lower margins. The facts show that the sales revenue has increased by 7% compared to the cost of sales that has increased by 11%; the divergence of figures has contributed significantly to the decline in gross profit. T he decrease in net profit by only 0.5% suggests that overheads have been tightly controlled during 2009/2010. Capello Designs profitability margin figures are falling below the typical profitability gross margin figure of 35% and net margin of 13%. The company can however increase its profitability by reducing costs, increasing turnover, productivity and increasing efficiency, to increase the overall performance of the company. Working capital cycle days has decreased from 81 days to 77 days, trade receivables have decreased by 13 days, while inventory have increased by 13 days which means there has been a reduction in the time taken to collect amounts owed by credit customers, but there has also been a raise in the time inventory is held for, this could also suggest the reason for the difference in current ratio of liquidity in comparison to acid test ratio of liquidity. Trade payables are taking longer to settle in 2009/10 compared with the previous year and has increased for a period of 4 days from 71 days to 75 days. Net Asset Turnover is a measure of the effectiveness with which assets are being used to generate sales and a company would ideally expect to see an increasing trend. However the ratio has actually declined as the growth in sales (7%) has not kept pace with the growth in assets (26%), with particular references to the increases in non-current assets, inventory and trade receivables. The current ratio measures liquidity and solvency, essentially a measure of the businesss ability to meet its current obligations. A generally acceptable current ratio of current assets to current liabilities is 2:1 (Gill Chatton, 2003). The current ratio of Capello Designs has fallen from 1.9:1 to 1.7:1. A lower ratio means that the company may not be able to readily pay off its short-term liabilities or take advantage of any discounts available, overall a weaker liquidity position than the previous year. Current ratios tend to overstate the current liquidi ty position of a company, therefore the acid-test ratios need to be compared. TheÂÂ  acid-test ratio is also a liquidity indicator that further refines the current ratio with the exclusion of inventory (Loth, 2010), a more conservative ratio than the current ratio because of its exclusion of inventory which is more difficult to turn into cash. Therefore, a higher ratio means a higher liquidity position. The acid-test ratio has declined by 25% from 1.2:1 to 0.9:1, the ratio is now less than one, which would suggest that the company cannot meet its current liabilities and that the liquidity of the business is now cause for concern. Furthermore, the acid-test ratio is much lower than the current ratio, which would suggest that current assets are highly dependent on inventory. The combination of ratios would suggest that the liquidity position of the company needs to improve. Various methods in which Capello Designs could do so is by increasing the current assets from loans o r other borrowings with a maturity of more than one year, converting non-current assets into current assets as well as increasing current assets from new equity contribution, or perhaps investing profits back into the business. Gearing Ratio (1) has increased quite considerably from 38.9% to 59.2%. The gearing ratio has increased by over a third, this is a consequence of the significant additional loan taken out during the year. The increase in gearing (leverage) means the company is considered to be more risky than before; because it is more vulnerable to downturns in the business cycle asÂÂ  the companyÂÂ  must continue to serviceÂÂ  its debt regardless of how bad sales are. Interest cover has decreased from 11.3 times to 6.6 times, a reduction of 4.7, which amounts to almost 40%, the gearing of this company needs to be closely reviewed going forward. Capello Designs could consider reducing its loan and maximise the use of its overdraft facility which would help its short term liquidity problem without unduly increasing its gearing ratio. The earnings per share have decreased by 1.1 pence from 27.7 to 26.6 pence which is discouraging. The dividend per share and dividend payout rate has remained constant throughout both years. The dividend yield has reduced by 1.1 however the P/E ratio has increased by 2.6 times from 14.1 to 16.7, giving Capello Designs a greater price/earnings ratio than its main UK competitor. A high P/E ratio is one that has a high price compared with its recent earnings (McLaney, 2009), this implies that investors are more confident this year in the growth of future earnings. However the dividend yield has decreased by 0.5% to 3.6% compared to its main UK competitor with a dividend yield of 4.9%, which is more than a third of an increase of Capello Designs. This comparison suggests that the shareholders of Capello Designs main UK competitor can be more confident that dividends will be maintained as opposed to Capello Designs. Overall the companys performance seems to be deteriorating, in comparison to the typical figures of other companies in the same sector, Capello Designs is not performing as well as it should be, in comparison to the previous year, this year has taken a turn for the worst. Profitability as a whole has declined and there is cause for concern when it comes to the liquidity of the business, gearing, activity and investment. This company needs to be closely monitored over the next few years. Appendix Profitability Ratios Return on Capital Employed Profit before interest and tax x 100 Total assets less current liabilities Return on Shareholders Funds Profit after taxation x 100 Shareholders funds Gross Profit Margin Gross Profit x 100 Turnover Net Profit Margin Operating Profit x 100 Turnover Activity Ratios Trade Receivable Days Trade receivables x 365 Turnover Inventory Days Inventory held x 365 Inventory used (cost of sales) Trade Payables Trade payable days x 365 Credit purchases (cost of sales) Net Asset Turnover Turnover x 365 Total assets less current liabilities Working Capital Cycle Trade receivables plus Inventory days less Trade receivable days Capital Gearing Ratios Gearing Ratio (1) Long term debt x 100 Shareholders funds Gearing Ratio (2) Long term debt x 100 Shareholders funds plus long term debt Gearing Ratio (3) Net Debt x 100 Shareholders funds Interest Cover Profit before interest and tax Net interest payable Liquidity Ratios Current Ratio Current assets___ Current liabilities Acid Test Ratio Current assets less inventory Current liabilities Investor Ratios Earnings per share Profit after tax Number of ordinary shares issued Dividend per share Total ordinary dividend Number of ordinary shares in issue Price/Earnings Ratio Current market share price Earnings per share Dividend Cover Profit after tax Number of ordinary shares issued Dividend Yield Net dividend per share x 100/90 Current market price Dividend Payout Ratio Dividend per share Earnings per share

Historical Views of Leadership Plato and Aristotle

What is leadership, and how do we attain the best and most effective leaders? These are questions that are as old as civilization itself. Bass (1974) wrote that, â€Å"from its infancy, the study of history has been the study of leaders† (as cited in Wren, 1995, p. 50). Since the study of history in the West is commonly held to begin with Herodotus of ancient Athens, it is not surprising that we should examine the historical views of leadership through the eyes of two titans of Greek thought: Plato and Aristotle. Both men lived in 4th century BCE Athens, so much of their background and experience was shared. Aristotle was the younger of the two, and he was Plato’s student. Where leadership is concerned, both philosophers agreed that the†¦show more content†¦126). Here we see that he does not even bother to mention the individual. How will this happiness be accomplished? It will be accomplished by making the State just. Plato believes that justice for the individual consists in fulfilling one’s proper role – realizing one’s potential while not doing what is contrary to one’s nature. This is also true for justice in the State. Each class and each individual has a specific set of obligations to the community that will result in a harmonious whole if everyone fulfills them. While this is true for everyone in the community, for the leader it is even more important, and so he has Socrates tell Glaucon that â€Å"we must choose from the Guardians those who appear†¦ most likely to devote their lives to doing what they judge to be in the interest of the community, and who are never prepared to act against it† (Plato, 1987, p. 119). In the just state individuals are ranked according to their strengths, and placed within a hierarchy. â€Å"No two of us are born exactly alike. We have different natural aptitudes, which fit us for different jobs† (Plato, 1987, p. 59). And still more blatantly: â€Å"Do you suppose some men are better than others? Or are all equal? – They certainly aren’t all equal!† (Plato, 1987, p. 176). If all men are not equal in ability, and certain abilities make oneShow MoreRelatedEvaluating Historical Views of Leadership Essay1194 Words   |  5 Pages Evaluating Historical Views of Leadership March 9, 2014 University of Phoenix Evaluating Historical Views of Leadership This paper evaluates the leadership views of Plato, Aristotle, Lao-Tzu, and Machiavelli from the point of view of the modern military leader. The process of evaluation includes an examination of the commonalities and disparities between these views of leadership. The paper explores a definition of modern military leadership. The paper includes an assessment of theRead MoreHistorical Events That Took Place During The Classical Period1458 Words   |  6 PagesWorld Literature I Historically Significant Influences of Aristotle During the Classical Period, 500-232 BCE, Greece was at the peak of its political and cultural achievement. This was also a time of war, most noteworthy being the vast empire created by Alexander the Great. In a period containing such an immense amount of historical significance there is no doubting that it had influenced the people born. Notorious philosopher Aristotle is no exception, contributing a great deal to the fields ofRead MoreA Historical Views Of Leadership1438 Words   |  6 PagesPart III – Historical Views of Leadership †¢ Modern attempts to understand leadership often ignore the considerable insights provided by great figures of the past. †¢ Bernard M. Bass demonstrates that leadership was a recognized phenomenon from the emergence of civilization. †¢ Sampling of thinking about leadership from different perspectives as well as from various time periods and cultures will be given. †¢ All voices used, highlight the key issues identified by Spitzberg: the importance of the leaderRead MorePersonal Philosophy : Al Farabi1684 Words   |  7 Pagesphilosophers, like Ibn Sina. Through his works, he became well known in the East as well as the West. Al Farabi’s philosophy was heavily influenced by Greek philosophy just like how western philosophy was influenced by Greek philosophy. Specifically, Aristotle, Plato, and Socrates were the main Greek influencers of Al Farabi. Al Farabi as well as Ibn Sina have been recognized as Peripatetics or rationalists. The best known Arabic source for Al Farabi s political philosophy is his work titled The VirtuousRead MoreAncient Greek Empire : A Of Culture1583 Words   |  7 Pagesways of governing city-states exist in Greek history. From monarchies to democracies, the idea of politics varied greatly, depending on the current views of each city-state. Evaluating the many similarities and differences of religion and po litics throughout the Greek empire can be done through the readings of Homer, Sophocles, Thucydides, Plato, Aristotle, and Herodotus. Religion was unanimously vital to Greek culture. The Greek religion thrived for hundreds of years. Evidence of it can still be seenRead MoreAristotle Was a Greek Philosopher and Polymath2568 Words   |  11 PagesARISTOTLE Aristotle was a Greek philosopher and polymath, a student of Plato and teacher of Alexander the Great. His writings cover many subjects, including physics, metaphysics, poetry, theater, music, logic, rhetoric, linguistics, politics, government, ethics, biology, and zoology. Together with Plato and Socrates (Platos teacher), Aristotle is one of the most important founding figures in Western philosophy. Aristotles writings were the first to create a comprehensive system of Western philosophyRead MorePolitical Philosophy and Plato Essay9254 Words   |  38 PagesSocrates 469 BC–399 BC, was a classical Greek Athenian philosopher. Credited as one of the founders of Western philosophy, he is an enigmatic figure known chiefly through the accounts of later classical writers, especially the writings of his students Plato and Xenophon, and the plays of his contemporary Aristophanes. Many would claim that Platos dialogues are the most comprehensive accounts of Socrates to survive from a ntiquity. Through his portrayal in Platos dialogues, Socrates has become renownedRead MoreThe Democracy of the Market642 Words   |  3 PagesThe democracy of the market is no more the democracy that Plato spoke off in his Republic (c. 370 BC) as a charming form of government, full of variety and disorder, and dispensing a kind of equality to equals and unequal alike, or Aristotle in his hyperbole (c. 322 BC) condemn as when put to the strain, grows weak, and is supplanted by oligarchy. Also which George Bernard Shaw taxed in his Maxims for Revolutionists (1903) as substituting election by the incompetent many for appointment by theRead MoreThe Sophists of Ancient Greece Essay1863 Words   |  8 Pagesphilosophers such as Plato, Aristotle and Socrates are depended on for historical and philosophical accounts of the Sophistic period, but tended to be very harsh concerning their modes and motives. Even thou the Sophists and their views were ridiculed and rejected by classical philosophers, th e contributions that were made towards social, ethical and political philosophy, as well as higher education and public debate have had lasting effects though out history and show that the negative views they have enduredRead MoreLeaders Are Born Not Made3303 Words   |  14 PagesINTRODUCTION In todays world of corporate Leadership, many seem to share the belief that it is possible to send employees to a series of classes and make them leaders. Well, we are here today to alert everyone that Leaders are born, they are not made! How often have you seen people promoted into a position of leadership, but they lack any of the qualities of a true leader? I am sure that this happens in our homes, churches and other areas of life, but today. WHO ARE LEADERS? Who is a leader

Get Assignment for Auditing and Assurance Services Free Solution

Questions: Part 1 (A). Identify at least three (3) inherent risks that you would have considered for each company in the audit planning phase and justify your answer?(B). What audit procedures and/or tasks would you have plan to carry out in response to the inherent risks identified by you in (A) above?(C). Carry out an analytical review on the financial statements of these companies in the planning phase and identify areas of concern (high risk or problem areas) or comfort. Justify your answer - identify at least three (3) points for each company?(D). What audit procedures and/or tasks would you have planned to carry out in response to the high risks or problem areas identified by you in (C) above? Alternatively, in relation to which area would you have minimised your evidence gathering procedure?(E). An Independent Auditors Report to the Members has been issued for each company:(a) Identify the type of audit opinion issued by each auditor, and justify your answer?(b) Do you agree with the type of op inion issued by the auditor? Why or why not? Please indicate an alternative audit opinion if you do not agree with the one issued?(c) Are there any other matters or events that have taken place after the issue of the audit report that strengthens or weakens the auditors opinion?(F) In relation to corporate governance research and justify your answer to the following questions:(a) Do the above companies have any process relating to corporate governance?(b) Under which section of the annual report would you expect to find information on it?(c) Do the companies have an audit committee and does it have the correct composition?(d) In your opinion, are audit committees of benefit to the auditor, the company, the auditing profession and/or society as a whole? Part 2 a) What you (as a group/team) understand by audit quality?b) Do you think that audit quality is an important issue? Why or why not?c) Do you think that the directors and/or the audit committee assist audit quality? If so, how?d) The CAANZ (formerly ICAA) in a document titled The Benefit of Audit: A Guide to Audit Quality identified five drivers of audit quality. What are these five drivers? Do they have any impact on audit quality?e) Do you believe that literature of the above nature will be of benefit to the auditor, the auditing profession and/or society as a whole? Why or why not? Answers: Part 1 (A) The two companies are Wesfarmers and Virgin Australia. Wesfarmers is a trading company whereas the Virgin Australia is a company from aviation sector. The inherent risks involved in the Wesfarmers are: The slow moving inventory since it is a trading company. There are many cash dealings which get interrupted due to delay in stock being converted back into cash. The adverse commodity price movement increases the financial inherent risk. Also the dependency on the customer supplier chain on the local and overseas areas sometimes leads to operational difficulties which are also an inherent risk for the company. (Identify Inherence Riskof Westfarmer's Essay, 2015) Whereas for Virgin Australia following are the inherent risks:- Vulnerability due to the state of economy since the revenue from operations as well as major expenditure of the company is influenced by the period of recession or boom is it fuels prices or the tariff rates. There is very high competition in the market so easy switching of the customers is the inherent risk attached with the nature of the business. Due to globalization the risk of currency fluctuation is very high. (Rahul, 2011) (B) Procedures that can be undertaken for Wesfarmers are to check the inventory statement in each operating cycle and draws managements attention so that they can take proper steps to dispose off or sell the non-moving or slow stocks. The financial inherent risk can be checked by extending the substantive checking and extending the audit procedures. Whereas the procedures for the Virgin Australia can be the impact of the economic scenario on the business can be assessed and given in the audit report. Also if there is any foreseeing event which can hamper the going concern concept of the company due to increasing competitors then it should be mentioned in the report. The fluctuation of currency is very evident so proper evidencing and documentation of the same should be maintained. (Loughran) (c) In Virgin Australia although the revenue from operations is higher than last year but since the operating expenses are so high the company is suffering losses. Also due to higher revenue from operations the tax expense has increased resulting in higher net losses. Also due to SkyWest Operations under the Game Change Program strategies the fuel consumption has increased as well as the labour and staff charges. Similarly, in the Wesfarmers the revenue from operations has increased but Earnings before interest and tax depreciation and amortization have decreased since 2013. The net profit after tax is shown at the higher figures but it can be considered a progressive sign as such profit is gained from the discontinued operations. The operations are shut down and also the capital expenditure is lowered down this may be said that the company is reaching its saturation point. (AU section 329A) (D) The procedures that can be undertaken are the substantive checking of all the expenditures so that no unusual expenses are shown. Also the auditor must report in the audit report whether the company is going concern or not. It needs to check whether any kind of losses is going to impact the company and shutting it down. Also in the Wesfarmers the company has earned mostly from the discontinued operations this year so we need to carry out procedures for if any further discontinued operations. We would minimize the evidence gathering on the capital expenditure since it is evident that company is facing its saturation point so capital investment can be lowered. (E) (a) The auditors of both companies have formed an unmodified opinion in their Independent auditors report since it is mentioned that they have gathered enough audit evidence to form their audit opinion. Also it is mentioned in the report that financial statements is complying all the corporations regulations, Australian accounting standards and the IFRS giving true and fair view of the statement. (A guide to understanding Auditing and Assurance, 2014) (b) Yes, I agree with the opinion formed by the auditor because there are no qualifications generated so the opinion cannot be more than an unmodified one. (c) Yes there can be events subsequent to auditors report which might change the opinion of the auditor. For example- a sudden economic crisis adversely affecting the going concern basis of the company thus the auditor will have to reconsider its opinion and reissue its report after changes. However it is the duty of the auditor to take back all the earlier reports in its custody and provide the amended one. (F) (a) Yes both the companies have programs and procedures relating to corporate governance. (b) In the introductory section where the policies and procedures as well as about the company is mentioned there corporate governance disclosures should be given. (c) Both the companies have audit committee with a minimum of three members, at least one having required qualifications and expertise thus being the right composition. (d) The audit committee is beneficial for the society as a whole since they are the barometers for the companys compliance of regulations and standards. This compliance will save the company from any mishap and thus will help company, the profession, and the investors. In short, society as a whole since ethical values is too attached with this. Part 2 a) A systemised procedure of conducting audit by properly coordinating each team member and every activity maintaining a complete quality management. Audit quality not only involves conducting all required procedures but also includes the knowledge base of the professionals. b) Yes audit quality is an important issue since in order to conduct any audit work and forming any opinion complete skill, proper qualification, required expertise and total conviction is needed. The entire above mentioned are the basic ingredients of audit quality. c) Directors and audit committee are the top management of the company. In order to conduct any such thing proper support from the top management is very essential. It will only help the company to improve its reputation more by this total quality management in the audit procedures. The management can allow the auditors to conduct audit quality by cooperating enough. d) The five drivers of the mentioned document are: The work culture of the audit firm appointed impacts the company since the firm with good culture will create a feasible environment of work for everyone. The expertise in their work as well as the personal qualities of auditor is also impactful as the auditor with good personality can make its stand and will be very clear in its opinion. The process should be efficient and effective so that the credibility of the organization is increased. Factors outside the control of the auditors are also important since the management can draw their attention to that. Audit reports reliability is impactful as investors follows the auditors report as their one of the barometer to judge the company before investing in it. e) It is beneficial to the auditors as the auditors will have a proper guideline to not deviate from their path of responsibilities. It is not only beneficial for them but also for the profession and the society as society will gain trust on the profession and will have a better reliable source to form their opinion about the financial status of any company. The ethical values of any company can also be judged if the company is under the firm which are following the regime of the Audit Quality. (Driving audit quality, 2013) Reference A guide to understanding Auditing and Assurance. (2014, October). Retrieved 2015, from CPAAustralia.com: https://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/auditing-assurance/guide-understanding-audit-assurance.pdf AU section 329A. (n.d.). Retrieved 2015, from PCAOB.org: https://pcaobus.org/Standards/Auditing/Pages/AU329A.aspx Driving audit quality. (2013, August 13). Retrieved 2015, from Chartered Accountants.com: https://www.charteredaccountants.com.au/Industry-Topics/Audit-and-assurance/Current-issues/Recent-audit-headlines/News-and-updates/Driving-audit-quality.aspx Identify Inherence Riskof Westfarmer's Essay. (2015). Retrieved 2015, from Anti Essays.com: https://www.antiessays.com/free-essays/Identify-Inherence-Risk-Of-Westfarmer-s-666519.html Loughran, M. (n.d.). How to Asses Inherent Risk in an Audit? Retrieved 2015, from Dummies.com: https://www.dummies.com/how-to/content/how-to-assess-inherent-risk-in-an-audit.html Rahul, K. (2011, March 10). 10 Reasons Why Airline Industry is Unique? Retrieved 2015, from mbaskool.com: https://www.mbaskool.com/business-articles/marketing/207-ten-reasons-why-airline-industry-is-unique.html