Thursday, December 26, 2019

Why You Should Quit Smoking Essay - 1150 Words

Topic: Smoking in Society Goal: I want to persuade my audience that smoking is a health risk to all of society and that smokers should be encouraged to quit. Thesis: It is imperative for smokers to quit, benefiting society as a whole a well as themselves. Introduction Attention Material: I am from a family where both of my parents dont smoke. There is although a person of my circle who smokes a lot everyday and that is my unlce. All my life I can remember him smoking and trying to quit but never being able to. The only moment in his life when it seemed completely necessary and possible for him to quit was the day he found out he had cancer, but even by then time was running out. He died in March of 2003; At some point in your†¦show more content†¦A future depends on those that are coming behind us, but with harmful substances already making their way into the lives of youth, a future could be pretty bleak. Transition: Involvement of education and influence are only a step in any direction, the risks involved can be pretty extreme and life altering. II. Not only does smoking affect the smoker, but those whom they share their space with. A. Second hand smoke causes just as many of the same health issues to those around a smoker and as could be produced in the smoker. As reported by the Center for Disease Control, illness from smoking ranges from lung cancer, ischemic heart disease, and chronic airway obstruction as well as shortening a persons lifespan averaging 13.2 years for me and 14.5 years for women (National Center for Chronic Disease Prevention and Health Promotion). These are risks that many smokers know may just be regurgitated facts, but is not hearing them once more another chance to decide that health is better than a cigarette? Much of the health issues that society deals with today would be greatly decreased if more and more people began to quit smoking. Transition: Prevention can be foundShow MoreRelatedPersuasive Essay: Quit Smoking1445 Words   |  6 PagesDevry University Professor Emily Gorman-Fancy April 06,2011 Quit Smoking Today | The Dangers of Smoking Cigarettes | Katie Coomes | Quit smoking today! I tell myself that every day and every day it gets harder. Are you a smoker? Do you know someone who does smoke? If so maybe this is what you need to read on reducing your chances of Heart Disease, Emphysema and Cancer the moment you quit smoking. No matter your gender or age smoking is the leading cause of death for men and women across the countryRead MoreSmoking And Smoking840 Words   |  4 Pagesinforming the public how bad cigarettes are. Asthma attacks, coughing and getting sick often are some of the illnesses that you will experience as you began to smoke. Your body gets weaker and you’ll start to see more serious illnesses as you progress to smoke for a longer period of time this may lead to many long terms disease and side effects. The lung gets most affected by smoking you may experience lung cancer or even COPD (Chronic Obstructive Pulmonary Disease). Cigarette smoke contains over 4,000Read MoreMotivation and the Brain1569 Words   |  7 Pages The process of trying to quit smoking is harder than one could ever imagine. This addiction will have you on a terrible emotional roller coaster where you’ll begin to have mixed emotions about what to do. People already smoke cigarettes for totally diffe rent reasons, such as loosing weight, relieving stress, and to control unwanted feelings. In the beginning your negative emotions will begin to over power the positive. On one hand your intellect knows that smoking cigarettes is a terrible thingRead MoreShould Smoking Be Harmful?882 Words   |  4 Pagesit is pretty high for something that is deadly. There are poster ads, flyers and TV adds saying to stop smoking or learn how to quit smoking because it can cause Colds, Wheezing, Coughs and asthma as well and that is only the start of smoking. Smoking can be extremely harmful diseases such as lung cancer. 84% of deaths cause by lung cancer comes from smoking cigarettes. Smoking does not help you in any way, it affects your body,. But do people listen to adds they see, not necessarily when they findRead MoreShould cigarette smoking be banned?700 Words   |  3 Pages Should cigarette smoking be banned? Smoking is an expensive habit. People who smoke cigarettes can spend as much as $2,500 a year on them (Singletary). Smoking is a practice in which a substance, most commonly tobacco or cannabis, is burned and the smoke is tasted or inhaled. The most common method of smoking today is through cigarettes. Cigarettes remain primarily industrially manufactured, but they can be hand-rolled from loose tobacco and paper. Today we are more aware on how bad smoking is forRead MoreThe Negative Effects of Smoking Cigarettes Essay1525 Words   |  7 PagesSmoking cigarettes can be very harmful to your life with so many health issues, such as heart disease, cancer and emphysema. Some people think it’s not a huge issue smoking cigarettes but it’s a great way to lose ten years of your life. You lose lots of money, a lifetime of health issues, and cause you to have yellowing of the teeth and bad breath .There is way too many health risks involved to start using this drug. Say no to ci garettes you will be healthier in the end then to continue on this wrongfulRead MoreWhy We Smoke Essay1061 Words   |  5 PagesWhy We Smoke After listening to 2 solid weeks of classroom lecture on all the negative side effects that smoking causes in the human body, I felt somewhat concerned that the habit that I have had for 10 years of my life might be a serious problem to my health, even at this young age. We spent a great deal of time discussing the negative side effects of smoking covering heart disease, cancer, and respiratory failure, but there was very little discussion given to how and why we started smokingRead MoreShould cigarette smoking be banned? Smoking is an expensive habit. People who smoke cigarettes can700 Words   |  3 Pages Should cigarette smoking be banned? Smoking is an expensive habit. People who smoke cigarettes can spend as much as $2,500 a year on them (Singletary). Smoking is a practice in which a substance, most commonly tobacco or cannabis, is burned and the smoke is tasted or inhaled. The most common method of smoking today is through cigarettes. Cigarettes remain primarily industrially manufactured, but they can be hand-rolled from loose tobacco and paper. Today we are more aware on how bad smoking is forRead MoreSmoking and the Effects of It Essay1185 Words   |  5 PagesSmoking and the Effects of It Smoking is known as one of the worst habits to break. Most people who start never quit just because it is just too hard to quit or they are just so addicted to the chemicals that the tobacco companies use in their cigarettes and dont see the real problems that smoking can cause. If smoking did the same thing as it did on the outside as it does on the inside, how many people do you think will smoke then? Everyday, about 3,000 teenagers smoke their first cigarette

Wednesday, December 18, 2019

Essay on The Recognition of Israel World War II - 1483 Words

Recognition of Israel World War II left Europe in ruins and devastated those who lived there, but nobody was more affected than the Jews. When the war ended, the U.S. and other countries revealed to the world the amount of torture and mistreatment the Jews suffered under Nazi control. Many wanted to help these suffering outcasts, so Jewish Zionists suggested the Jews be relocated to Palestine, where they could live in peace away from others(Devine, 1). Britain and President Truman felt sympathetic for the Jews, and decided to help them establish a new Jewish homeland in the Middle East. During the formation of Israel, the U.S. played a big role by establishing a committee, supporting U.N. and Jewish intentions, and recognizing Israel as a†¦show more content†¦He felt compunctious for the Jews, since the United States had denied many desperate Jews citizenship to escape Nazi brutality(Citation, 1). In his efforts to help the Jews, he often got advice from Jewish advisors on the issue. Important Zi onists of the time period such as David Niles, a member of the Jewish Agency, and Max Lowenthal influenced Truman’s decisions, making him push through plans to give the Jews back the Promise Land. When Israel became a country, he thanked both, referring to Max as a â€Å"benefactor to State of Israel† and wrote to David â€Å"You have been such a tower of strength for me during the past six years, and I can’t tell you how very much I appreciate it†(Devine, 1). Truman’s power as president and support for plans would be crucial to the Jews regaining the Promise Land. Another big supporter of the Jews was Great Britain. In the early 1920’s, the hatred of Jews was horrific, so the League of Nations decided to intervene and help. In response to the issue, the League put Great Britain in charge of the Mandate for Palestine, which â€Å"was called upon to facilitate the establishment of a Jewish national home in Palestine-Eretz Israel, or the Land of Israel†(Citation, 1). Great Britain felt sympathetic for the Jews like the United States, and also supported the idea of giving the Jews back the promise land in return for years of mistreatment. Nonetheless, Arabian citizens of the area complained about the Jewish immigration, and riotsShow MoreRelatedU.S In the Middle East1243 Words   |  5 Pagesâ€Å"The United States recognizes the provisional Government as the de facto authority of the new State of Israel.† These are the words of President Harry Truman from a speech he gave shortly after Israel became a recognized nation in 1 948. Consequently, the political leaders of the United States have brought America on a rough journey to the current state of foreign policy and relationship with Israel. Since 1948, the United States’ active position in the Israeli-Palestinian conflict has seen very littleRead MoreSix Day War Research Paper1457 Words   |  6 PagesAlliance The United States and Israel developed a strong bond following the latter’s independence and war against the Arabs. Israel became one of the major American allies in the Middle East, and the United States government readily provided extensive economic and military support. The first instance of this support was in 1962, when the Kennedy administration sold Hawk missiles to Israel. Since then, â€Å"over $100 billion†¦ of military aid and technology transfers to Israel†¦ over the past half century†Read MoreThe Historical Area Of Israel And Palestine1493 Words   |  6 PagesThe history of the geographical area substituting Israel and Palestine is one of war and bloodshed. For nearly three millennia people have been fighting over the ‘Holy Land’ in wars that were religious in their essence. An understanding of the historic background of the area is important to comprehend the present-day reasons for the complexity of the task of conflict resolutio n. The simplified timeline provided below is an attempt to summarise the most important events. Since the Israelites’ conquestRead MoreHow Canada Remained Independent of Foreign Control but Also Managed to Be a Part of International Decision Making.711 Words   |  3 Pagesworth. Some of the ways Canada remained independent of foreign control are: When president Reagan’s administration had a project they were trying to get Canada involved in called the Strategic Defence Initiative (SDI, but also referred to as Star Wars). This was a plan to arm satellites that could destroy soviet missiles from space. Not many people believed the plan would work and even if it did there would no longer be balance between the two superpowers, ergo in 1985, Prime Minister Brian MulroneyRead MoreThe Conflict Between Israel And Palestine968 Words   |  4 PagesAlthough the conflict between Israel and Palestine has been going on for decades and decades, tensions appear to be growing once again due to Israel’s plan of building at least 1,000 housing units in East Jerusalem. Since East Jerusalem has been chosen to be the capital of Palestine, housing Israelis in the eastern part would certainly threaten the viability of the future Palestinian State (Fox News). Seeing that this new conflict has the potential for escalation, Jordan immediately called for anRead MoreIsrael Is A Small Democracy At The Eastern End Of The Mediterranean1349 Words   |  6 PagesIsrael is a small democracy at the eastern end of the Mediterranean Sea, with a 2016 population of 8.17 million, of which, 74.8 percent is Jewish; most of the rest of Israel s population is Arab. The term Arab denotes persons descended from tribes inhabiting the Arabian Peninsula or persons speaking the Arabic language. By this definition, there are about 250 million Arabs worldwide, most found in the group of countries occupying North Africa and the western part of the Middle East. Most ArabsRead MoreThe Aftermath Of World War II1562 Words   |  7 PagesWhile the aftermath of World War II is often referred to as one of the primary creators of deep rooted turmoil in the Middle East region, the effects of the Cold War and the United States often over-zealous battle against communism is just a s much a contributor if not more. The Arab world and the Middle East region were clearly going through quite an extraordinary period throughout World War II and its conclusion, primarily with the creation of most of the states we recognize today and strugglingRead MoreThe United States And The Middle East1245 Words   |  5 Pagesbe in the best interest of the United States. The importance of Middle Eastern affairs to the United States during the 1960s through the 1980s is apparent with President Richard Nixon and Henry Kissinger’s diplomacy tactics to prevent Arab-Israeli war and lift the Arab oil embargo, President Jimmy Carter’s peace negotiations during the Camp David Accords, and President Ronald Reagan’s administration’s role in the Iran-Contra Affair. During the early 1970s, President Richard Nixon’s Secretary ofRead More Happy Essay1201 Words   |  5 PagesHappy Middle East History Jerusalem The conflict in Jerusalem is rooted in religious, political, and historical aspects. As a center for the worlds three major religions, with a history of political divisions and borders, as well as historical claims to the territory, it calls for a peaceful coexistence and sensitive diplomacy which will enable an accepted agreement. Jerusalem is a prize which, for thousands of years, has been fought over. Israeli’s and Palestinians live side-by-side inRead MoreThe Persistence of Imperialism Essay1315 Words   |  6 PagesImperialism Following World War II, the concrete nature of imperialism, or the subjection of people or groups based on a social, economical, or racial hierarchy, was seemingly in decline. For instance, India and Pakistan had both gained their independence from Britain in 1947 (p.761), and the French, though unwillingly, gave up their colonies in Vietnam (p.754), but with the development of the Cold War there became a need to ideologically separate the free â€Å"First World†, which was made up of western

Tuesday, December 10, 2019

Auditing and Assurance Potential Liabilities

Question: Describe about the Auditing and Assurance for Potential Liabilities. Answer: Introduction The focus of this report is on the auditors potential liabilities that are owed towards the various stakeholders especially their clients. These have come to the forefront ever since the Global Financial Crisis and the loss to investors due to bankruptcy of a host of companies including giants such as Lehmann Brothers. The underlying concept of auditor liability especially in the wake of global financial crisis has been discussed through the medium of this report. Finally, recommendations have been offered in order to potentially reduce this liability through enactment of proactive measures. Impact of GFC (Global Financial Crisis) The impact of the GFC was widespread and not limited to a particular geography or economy. However, one of the worst sufferers in this crisis were the global financial institutions especially those based in developed nations (Shefrin and Shaw, 2016). This is apparent from the collapse of various global financial firms such as Lehman Brothers, American international group, HBOS and other financial institutions which until then were considered too big to fail. With regards to Lehman Brothers, there were a plethora of contributory reasons to failure including the misconduct on the part of executives, high usage of CDS along with falsification of the financial statements. Additionally, the role of auditor in the failure can also not be undermined since the external auditor at the time i.e. Ernst and Young failed to capture the impact of innovative tools such as 105 Repo to the stakeholders (Leung, Coram Cooper, 2012). Besides, a large UK based banking institution that failed to survive the crisis was HBOS which failed due to companys indulgence in imprudent lending driven more by the future prospects of real estate prices that the innate creditworthiness of the investor. This contributed to the weakening of the balance sheet which was not appropriately captured and reflected by the financial statements of the company thus raising questions regarding auditors conduct (Caanz, 2016). Auditors liabilities under law An external auditor plays a crucial role in ensuring sustainability of financial strength in the organisation as creative accounting is being increasingly used to manage expectations of shareholders. Auditor liabilities refer to the underlying responsibility that audit professionals have towards the company as well as the user base particularly the shareholders (Gay and Simnett, 2012). In order to ensure that the auditors comply with their responsibilities in the best possible manner, there has been an increase in their underlying liabilities in the recent times especially as their role in timely detection of financial jugglery has become clearer. A sound audit tends to faithfully represent the financial position of the company along with the risk associated and ensures that sustainability and stability of business is maintained (Arens et. al., 2013). In common law, liability for auditors can be explained on the basis of incidence of fraud and negligence and hence leads to underperformance with regards to the discharge of fiduciary duties. These liabilities are briefly highlighted below. Negligence liabilities These liabilities tend to arise when the conduct of the auditor is negligent as a result of which the investors tend to suffer damages in terms of losses (Caanz, 2016). The audit professionals need to ensure that professional care is extended to the interests of the organisations and also the users and any negligence in the same implies auditor liability. In such cases, the damage caused to the client and user would be recoverable from the auditor. In the recent times, there has been an increase in these liabilities for the auditors as investors and clients have become more intolerant towards such lapses considering the high stakes involved (Arens et. al., 2013). Criminal and civil offence liabilities The above liabilities tend to arise if the auditor violates the relevant rules and regulation that are in place to ensure that the audit achieves the intended objectives. In case, of violation of the relevant statues that too with intent to commit fraud, criminal offence is deemed to have occurred (Gibson and Fraser, 2014). Thus, when there is misrepresentation of financial statements, the users or any other stakeholder can file a claim for losses. Further, liabilities may also be levied in case the client faces loss on account of material misstatement. There is a contract between the auditor and client and in case of violation of the terms or the level of service not being to the quality standards that are expected, then potential civil liabilities could be brought about on the auditors. This is because they are obliged to discharge their contractual obligations in a faithful manner (Gay Simnett. 2012). Liability of misrepresentations In accordance with tort law, the auditor would be held liable for any error resulting in the auditing especially if the same is misrepresented either intentionally or unintentionally (Davenport Parker, 2014). It is the duty of the auditor to ensure that there is no misrepresentation with regards to the financial statements of the company as the investors along with other stakeholders for decision making tend to rely on the opinion tendered by the auditor. As a result, if the various users tend to suffer a loss which is attributable to the misrepresentation in the financial statements, then liability has to borne by the auditor for the losses assumed by the users (Leung, Coram Cooper, 2012). Proportionate liabilities As per this concept, the liability of the auditors is directly proportional to the quantum of the losses suffered by the shareholder or any other user who relied on the financial statements when taking decision. In Australia, the auditor is held liable for the loss to the shareholder even though in majority of the states, the liability of the auditor is capped at an amount equal to 10x the audit fee paid by the respective client (Caanz, 2016). Auditor liabilities and GFC During the GFC, it was a common sight that financial institutions went bankrupt even though they all had a common feature in the form of audit reports that were unqualified. Clearly, this is a serious issue as it undermines the utility of the auditors report. An unqualified audit report implies a declaration by the auditor with regards to the financial statements being compliant with the relevant accounting standards and also presenting a picture of the organisation that is free from any misstatement (ASIC, 2016). Besides, such an option also implies the agreement of auditor with the accounting policies and norms that are adhered by the given organisation. The importance of this opinion is apparent from the fact that in the event of giving a false or incorrect opinion, the auditor potentially could face criminal proceedings if such an opinion was tendered knowingly (Arens et. al., 2013). This is evident from the class suit that was brought against the auditors (Ernst and Young) after the bankruptcy of Lehman Brothers. While acting as the external auditors of Lehman Brothers, Ernst and Young indulged in endorsement of various dubious accounting practices which were misleading as they selectively understated the outstanding liabilities and therefore provided a positive bias to the financial position to the company. The audit firm has to settle the lawsuit by agreeing to make a payment of $ 10 million (Freifeld, 2016). A common feature with most of the financial institutions that went bankrupt during the GFC is that their financial statements did not completely and accurate record the underlying liabilities they had. Also, in the balance sheet of some institutions, the asset value had been purposely inflated. Besides, in order to hide their losses, they used financial jugglery through the use of derivatives. The failure of internal controls was also witnessed with dubio us corporate governance practices being adhered to. There seemed to be a money making cartel going on where right from the senior management to external auditor had a stake at the expense of the owners (Soh and Bennie, 2011). The auditor is bestowed with the duty of ensuring that all the underlying assets and liabilities of the organisation are completely and fairly represented in the financial statements. Non- disclosures of assets and liabilities by the companys management amounts to fraud and same needs to be brought to the notice of the relevant authorities by the external auditor. In case of non-detection of fraud by the auditor, the auditor in order to escape liability needs to prove that there was no quid pro quo relation with the management and also no negligence was observed with regards to deployment of audit strategy and related plan (Gay Simnett, 2012). This was established in the verdict of the Pacific Acceptance Corporation v. Forsyth (1970) 92 WN (NSW) 29 at 65 in which case the judge opined that the liability of the auditor is limited to whether the underlying conduct was negligent or not (Serperlaw, 2016). The auditor at the time of conducting the audit needs to exhibit prudence and ensu re that all the aspects are taken into consideration. In order to opine on whether requisite care was shown by the auditor, Section 50, Corporations Act 2001 is pivotal (Gibson Fraser, 2014). With regards to asset valuation, it is imperative that the auditor must reasonably estimate a set of possible range within which the value should lie and then ascertain if the companys values lies in that range or not. If in the process, the auditor finds uncertainties, then the same is highlighted in the auditor report. In such estimation, it is imperative that the auditor must use his/her experience and professional skill (Caanz, 2016). However, in certain cases, the underlying subjectivity tends to be very high with regards to estimates and hence this situation refers to as the inherent limitations of the process. It is imperative that the auditor must be well verse with the companys business which enables him/her to better understand the potential risks (Leung, Coram Cooper, 2012). However, the auditors scope of work does not merit discussion of the future price of the asset and is limited to opining on the accuracy of the financial statements with regards to capturing the business transactions that have already taken place. The audit quality has been dwindling in the recent times and has been severely questioned. There have been several liquidations and bankruptcies such Allco, Storm Financial , Westpoint etc. that have brought the issue of auditor negligence at the forefront (Cheung Kandiah, 2016). Considering that the suppliers and creditors tend to form relationship with the client based on their financial statements, the insolvency of the company could mean losses to these parties and hence the auditor negligence and inefficiency is directly responsible for their losses (Chung et al., 2010). As per the going concern assumption, it is normally assumed that the business would continue being operational in the future. However, when the company faces potential crunch in liquidity which can lead to companys liquidation, then it is imperative that directors must represent this in the financial statements of the company (Taylor, Tower and Neilson, 2010). As per the relevant Australia Standards of Auditing, the auditor must review such assessment on the part of directors and ensure that the same is captured in the audit report so that the users are aware of any potential uncertainty with regards to going concern status (Xu et al., 2013). In the event that the directors fail in their duty of issuing a correct assessment about the same, then the auditor must give an adverse audit opinion rather than giving an unqualified opinion. However, if the auditor does not capture any material uncertainty with regards to going concern in the audit report, then there is negligence on the part of the auditor. With regards to ascertaining auditor liability in wake of financial crisis, the court would consider whether the auditor had information about the material uncertainties with regards to going concern and left them unreported (Arens et. al., 2013). Additionally, considering the key role that internal control systems play in ensuring that financial statements are correct and complete, the auditor must also opine on the effectiveness of internal controls and offers pragmatic suggestions on strengthening the same. This has assumed immense importance in the aftermath of GFC where the weak internal control was one of the major reasons for exposure to risky investments and lack of prudence in extending money to investors (Taylor, Tower and Neilson, 2010). It is imperative that enough emphasis must be laid on the internal controls which act as a first line of defence even before the auditor pitches in (Azim, 2012). An example of a case where the inherent business risk led to the downfall of the company is Storm Financial. The company acted as a financial planner for the various clients it had. It provided them an advice whereby they should assume more debt and in the process the company ended up maximising its own fees. However, the underlying risk that the investors are assuming by exposure to these securities was not advised to the clients. As a result, the clients lost huge amount of money which the company could ill afford to pay and eventually the company collapsed (Washington, 2016). Recommendations It has been observed that the liquidation of companies is on the rise and in this the role of auditor is usually found to be significant. With regards to managing the resultant auditor liability, it is recommended that internal audit systems must be strengthened in the organisations so as to minimise the overall risk of misstatement. Besides, sound corporate governance norms should also be obeyed by the companies which would ensure that the powers of top management would be kept in check by the presence of non-executive directors (Caanz, 2016). Further, businesses on their part should assure that they do not resort to overly risky business practices which put a question mark over the going concern of the firm. Simultaneously, the auditors on their part need to more proactive with regards to highlighting these potential dangers in a proactive manner so that interests of the users are safeguarded. Also, there is a need for improvement in the auditing standards along with the ethical co nduct of the auditors especially at a time when the profession is facing credibility woes (Gay Simnett, 2012). Besides, going forward it is also advisable that proportionate liability must be adopted going ahead instead of capping the liability at a particular amount. This would ensure that the incidence of malpractices on the end of the auditors would undergo a reduction. Besides, in wake of the complex business models and financial products, it is imperative that the audit professionals continuously update their skills so that the relevance of the profession continues and the auditor is able to actually understand the high the various risks associated with the business of the client (Arens et. al., 2013). References Arens, A., Best, P., Shailer, G. Fiedler, I. 2013. Auditing, Assurance Services and Ethics in Australia, 2nd eds., Pearson Australia, Sydney ASIC 2016, Financial Reports. Available at: https://asic.gov.au/regulatory-resources/financial-reporting-and-audit/preparers-of-financial-reports/financial-reports/ (Accessed: 8 September 2016). Azim, M 2012, Corporate Governance Mechanisms And Their Impact On Company Performance: A Structural Equation Model Analysis, Australian Journal Of Management, Available online from https://aum.sagepub.com/content/early/2012/07/30/0312896212451032.abstract (Accessed on 17 September 2016). Caanz, S 2016, Auditing And Assurance Handbook 2016 Australia, 3rd eds., John Wiley Sons, Sydney Chung, J, Farrar, J , Puri, P Thorne, L 2010, Auditor Liability To Third Parties After Sarbanes-Oxley: An International Comparison Of Regulatory And Legal Reforms, Journal of International Accounting, Auditing and Taxation, Vol.19, No.1, pp. 6678 Cheung, J Kandiah, S 2016, Audit Negligence: Who Is To Blame When It All Goes Wrong, Kordamentha Website, Available online from https://www.kordamentha.com/docs/for-publications/issue2011-04-auditnegligence.pdf?Status=Master (Accessed on 17September 2016). Davenport, S Parker, D 2014, Business and Law in Australia, 2nd eds., LexisNexis Publications, Sydney Gay, G. Simnett, R. 2012, Auditing and Assurance Services in Australia, 5th eds., McGraw-Hill Education, Sydney Freifeld, K 2016, Ernst and Young Settles With N.Y. For $ 10 Million Over Lehman Auditing. Reuters Website, Available online from https://www.reuters.com/article/us-ernst-lehman-bros-idUSKBN0N61SM20150415 (Accessed on 17 September 2016). Gibson, A Fraser, D 2014. Business Law, 8th eds., Pearson Publications, Sydney Leung, P, Coram, P Cooper, BJ 2012, Modern Auditing and Assurance Services. 4th eds., John Wiley and Sons, New York Serperlaw (2016) Liability Of Auditors In The Common Law System: Australian Position. Available online from https://www.serperlaw.com/about-us/publications-and-articles/liability-of-auditors (Accessed on 17 September 2016) Shefrin, H Shaw, L 2016, The Global Financial Crisis and its Aftermath: Hidden Factors in the Meltdown. 4th eds., Oxford University Press, London Soh, D Bennie, N 2011, The Internal Audit Function: Perceptions Of Internal Audit Roles, Effectiveness And Evaluation,Managerial Auditing Journal, Vol. 26, No. 7, pp. 605 622, 11 Taylor, G, Tower, G Neilson, J 2010, Corporate Communication Of Financial Risk,Accounting Finance,vol. 50, no. 2, pp.417-446 Washington, S 2016, Collapse Of Financial Planner Was Inevitable. Sydney Morning Herald, Available online from https://www.smh.com.au/business/collapse-of-financial-planner-was-inevitable-20100527-whtv.html (Accessed on 17 September 2016). Xu, Y, Carson, E, Fargher, N Jiang, I 2013, Responses By Australian Auditors To The Global Financial Crisis, Accounting And Finance , vol. 53, no.1, pp. 301338

Monday, December 2, 2019

Letter to the Phillipians an Example of the Topic Literature Essays by

Letter to the Phillipians Philippi was the Macedonian city established by Phillip II, the father of Alexander the Great. When the city came under Roman control, Paul is credited to have established the Church there. He reportedly made three visits to Philippi and thus developed a special attachment for the Church of the great city. The Letter is written by Paul to the Christians of Philippi and sets out some of the noblest thoughts in Christianity, joy, humility and spiritual stability. (MacArthur. MacArthur. 2001). Need essay sample on "Letter to the Phillipians" topic? We will write a custom essay sample specifically for you Proceed It is undoubtedly the most profound epistle in the Bible. Though it is short, only four chapters and 104 verses, it covers some of the most significant issues in life, overcoming the drudgery of suffering, seeking joy, the eternal boon that comes about through humility and the ultimate salvation for any human being, spiritual stability. The Letter to the Philippians is also known as the Epistle of Joy. A number of issues would have been missing in the Bible had it been left out. Firstly is its fine message of humility, joy, spiritual stability and contentment. The practical message by Paul to the Philippians to strive through suffering for there is ultimate joy has been very aptly covered in the Epistle which too would have been missing. The link of Christianity with the people of Greece and the struggle by the people of ancient Greece to uphold the tenets of Christianity would also have been missing without the Letters. The occasion for writing the letter is most certainly an acknowledgement for the gift of money received by Paul from the Philippians sent through Epaphroditus. He also desired to inform them of his concern for their welfare and assure them that though imprisoned, he would continue to spread the message of God. It was thus a means of reassurance for the Philippians as well as a grateful acknowledgement of their consideration for him as well as the work of God in general through their contributions. The Church at Philippi was undergoing a turbulent period. While it appears that it was financially quite stable and had been providing monetary support to Paul during his journeys and at other times for which he had been frequently applauding them, they were under pressure from other religions in Philippi, particularly Judaism as is evident from Paul's references to circumcision in the Letter. (Wilson, 2006). The purpose for the Letter thus is manifold, one could possibly be to recommend Epaphroditus to the Philippians who had come to help Paul in prison but had fallen ill, and another could be to reassure them of his welfare. The sustenance of belief in Christ was another salient reason as it was quite evident that the Philippians were under pressure from other religions to embrace their practices and beliefs. The final intention was to provide them stability amidst strife. Paul went about explaining these issues to the Philippians in a generic manner so as to provide encouragement and inspiration in a life full of anxiety, struggle and fear. (Wilson, 2006). The most important lesson that Paul's letter to the Philippians provides is how to live a life of joy and happiness in a World despite periods of despair, depression and dissatisfaction. Paul provides us a guiding light to bring joy in our life which comes about not by any chance or circumstances, but through a deep confidence in our own selves, faith in God and belief in the virtues of Christianity and finally in the persona of the Lord. This enables us to live through misery with equanimity. (MacArthur. The Epistle of Joy. 1997). Through this creation of joy within ourselves, comes spiritual stability which is a lesson which we should imbibe, one which will provide us the resolve to live through the many travesties of life and living. This will enable me to proceed with life without rancor or cynicism, taking the good and the bad in the same stride. (MacArthur. Spiritual Stability. 1997). Thus there will be no pressure, no compromise, no lure of the lucre or hedonist pleasures of carnality, dilemmas which modern life seems to impose on us constantly. This will inspire me to a life of integrity, develop my character and instill solidity. A combination of the feeling of joy and spiritual stability will provide the ultimate, contentment. (MacArthur. Secret of Contentment, 1997). These are the certainly the most significant lessons of the Letter to the Philippians. Works Cited MacArthur, John. MacArthur, John F. 2001. Philippians. Moody. Wilson, Dr Ralph F. ND. Introduction to Philippians. (11 July 2006). MacArthur, John. 1997. The Epistle of Joy. MacArthur, John. 1997. Spiritual Stability. MacArthur, John. The Secret of Contentment--Part 1.