Wednesday, January 22, 2020
Love in Poetry Ã¢â¬Å"The course of true love never did run smoothly,Ã¢â¬ (William Shakespeare.) How far do you think the three poems you have read conform to this view? Throughout history love has been a favoured theme with many poets in their writing. Carol Ann Duffy, (born 1958) tackles the issue of love in her poem Ã¢â¬Å"Valentine,Ã¢â¬ as does Percy Bysshe Shelly (1792-1822) in the poem Ã¢â¬Å"LoveÃ¢â¬â¢s Philosophy,Ã¢â¬ and finally Robert Burns (1759-1796) considers the topic in Ã¢â¬Å"A Red Red Rose.Ã¢â¬ As different poets throughout history have written about the topic it is not surprising that all three contain different and contrasting messages and viewpoints. It is clear that with the passage of time, views have become more pessimistic or some may say realistic. However, poems written in the eighteenth century still have relevance today. Ã¢â¬Å"A Red Red RoseÃ¢â¬ by Robert Burns portrays a very positive image of love. Firstly, Burns compares love to Ã¢â¬Å" a red, red rose.Ã¢â¬ This is a traditional object linked with the theme of love and through this comparison it is clear Burns is praising love. Burns describes the rose as Ã¢â¬Å"red, red.Ã¢â¬ This a bright, vibrant, sensual colour commonly associated when extolling love and appealing to the visual senses. Burns also compares love to Ã¢â¬Å" the melodie, thatÃ¢â¬â¢s sweetly played in tune.Ã¢â¬ This vivid description appeals to the readerÃ¢â¬â¢s auditory senses. The fact that Burns implies love appeals to several different senses demonstrates that he feels love is a powerful influence that can be experienced by all. In the poem love is portrayed as a unifying force. Images of the sea, Ã¢â¬Å"the seas gang dry my dearÃ¢â¬ give the poem a natural element. This emphasises that love is universal to all. The image of the rocks, Ã¢â¬Å"t... ...ve characteristics of love but Valentine does address these issues more forcefully and in greater depth. Carol Ann Duffy wrote her poem nearly 200 years after Burns and Shelley. This means that a negative opinion of love would have been more accepted in society. Duffy may also have experienced a particularly painful relationship that may have ended on bad terms. My personal favourite out of the poems is Valentine as I feel it does show a very true side of love but achieves this in an original and exciting way. In connection with ShakespeareÃ¢â¬â¢s statement, it is clear that Duffy most definitely agrees with it while Burn is in no doubt that the course of true love does run smoothly. Shelley, however, does not agree or disagree with the statement and I would personally agree that in some case love does run smoothly while in other relationships it does not.
Tuesday, January 14, 2020
Creamy cheeses, steaming bread, the scent of olive oil and pepper in the air, and warm sugar dusted pastries that melt on your tongue are just some of the things that describe the food in France. In many ways, understanding the food is understanding France itself. The French take pride in their cooking. In France, it is said the way you prepare and serve your meal reflects upon you and your family. France has set the bar in terms of high culinary standards. Some of FranceÃ¢â¬â¢s traditional dishes can be dated back to the fifteenth century, where dishes were decorated lavishly to hide the use of rotting food in the homes of the rich. Later on, food was decorated and flavored not to hide the rotting food, but to emphasize the flavors of the regional food (Lowen 36). In France, there are many different types of cooking, due to the geographical differences of the country. In the Northwestern regions, they specialize in fruit, and in dairy. In the Southeastern region, the main foods they use are heavy meat and lard, due to the close proximity to Germany. Northern regions usually have more wheat, cheese, and beer. The Southern region serves more herbs, olive oil, tomatoes, and spices, which is cuisine du terrior, more traditional cooking (France and Their French Culinary Traditions). In the many regions of France, along with different cooking styles, there are regional wines. The French produce around seven to eight billion bottles a year. France is the second largest wine producer, behind Spain (French Wine). In Alsace, Eastern France, white wines are produced in bulk there. Additionally, in Eastern France, Beaujolais, is primarily a red wine region. In Champagne, North Eastern France, sparkling wines are produced there, along with some rose, and white (French Wine). There are over fifty different wine regions, each with a wine they specialize in. Wine is served throughout the day, with every meal. Children start drinking wine around the age of thirteen with their meals. Younger children also join in, but their wine is diluted with water. Typically a red wine is served at the end of the meal with a platter of cheeses, to signal the end of the meal. In France, there are three hundred to four hundred distinct types of cheeses grouped into eight categories, les huit familles de fromage (List of French Cheeses). The cheeses are made with different milk to give it different flavors. The most popular are cow, ewe, and goat milk. The animal milk gives the cheeses different flavors based upon the animalÃ¢â¬â¢s diet, and because each animal has a different protein and acidic combination. Cheeses also get different flavors by the environment in which they are produced. It is said that each person in France consumes about forty-five pounds of cheese every year. France is said to be the Ã¢â¬Å"Cheese Capital of the WorldÃ¢â¬ (List of French Cheeses). Cheese is a staple part of everyday life in France. Breakfast in France is a light meal, consisting of a small platter of fresh fruit from the local farmers market, a small tartine, which is half a buttered baguette, with your choice of jams or jellies to dip them in (Culinary Ambassadors-Breakfast in France). Also at the breakfast table, one can find hot chocolate for the children and hot espressos for the adults. Drinks that are normally reserved for winter, however, the French enjoy them all year round. Lunch is taken very seriously in France. Most lunch breaks are two hours long! Normally, lunch starts at eleven and ends at one. Most Southern businesses take longer breaks, due to the Mediterranean being right there; they might fish, or take a swim before returning to work for the afternoon (France Property and Information). The lunch time food will normally depend on the region, because most meals in France consist of fresh and local ingredients. Dinner in France is the most important meal of the day; normally eaten late in the evening, it consist of many dishes and courses, even for a family dinner. Even the most simple of dishes, are presented elegantly and taste excellent. The first part of a party dinner meal would be LÃ¢â¬â¢Aperitif, which consist of small alcoholic drinks and small bites of hot food, to stimulate the appetite. After that, the host serves LÃ¢â¬â¢Entree (Appetizer), during this time; the guest could be served anything from capers to small bowls of hot soups. Le Plat Principal, the main course, will most likely have fish or beef, and local vegetables. The next part, La Fromage (cheese), will have a wide variety of cheeses to pertain to every guests taste. After the guests finish their cheese plates, they move on to LaÃ¢â¬â¢ Cafe (coffee), which is normally taken in the living room and served with a small piece of chocolate, which is said to increase the flavor. To signal the end of the meal, the hostsÃ¢â¬â¢ serves Le Diegestif, which consist of strong alcoholic beverages such a cognac, brandy, or whiskey. The French use this to end the meal to signal awareness of the dangers of drunk driving. (Courses of a French Dinner). Also on holidays such as, Christmas, or New Years, the men end the night by smoking cigars and drinking strong alcohol. In France, holidays such as, Christmas, are very important. During the Christmas meal, La revillion, which is held at midnight mass on Christmas Eve, the main course for this meal varies from region to region. The meal is very similar to a party dinner, except for their dessert menu; in Provence, they serve thirteen desserts to represent Jesus Christ and the 12 apostles. The desserts are traditionally set out on Christmas Eve and remain on the table three days until December twenty-seventh (List of Christmas Dishes). The most well know and popular dessert of the Christmas season is the Yule Log, Buche de Nol. The Yule Log is a small cake, normally chocolate, that is in the shape of the traditional Yule Log the French used to burn from Christmas to New Year to symbolize good luck. Henry Bourne was the first to use the Yule log in the seventeenth century (Christmas in France). Many chefs are trained in the art of French cooking. Antoine Careme, the first nationally recognized chef in the eighteenth century was known as the Ã¢â¬Å"King of Chefs and the Chef of KingsÃ¢â¬ . Another famous chef, George Auguste Escoffier, made a modernization of CaremeÃ¢â¬â¢s traditional recipes. Escoffier lent his talents in the opening in the Ritz and Carlton Hotels that he opened with is partner, Caesar Ritz. Charles Ranhofer is known as one of the most famous chefs because; he brought French cooking to American cities. Ranhofer first brought French cuisine to New YorkÃ¢â¬â¢s famed DelmonicoÃ¢â¬â¢s restaurant. DelmonicoÃ¢â¬â¢s served many great people, from President Johnson, President U. S Grant, and many foreign ambassadors with his modified French-American cooking (Famous Chefs in History). Any writings about French Chefs wonÃ¢â¬â¢t be complete with out mentioning Julia Child. ChildÃ¢â¬â¢s starting cooking at the age of thirty-four, when she moved to Paris with her husband. At that time, she came up with her great epiphany; Ã¢â¬Å"Good food is more that roast beef and mashed potatoes. Ã¢â¬ After that life changing moment, Child enrolled in Le Cordon Blue cooking school. After she completed the course, she wrote her infamous cook book, Mastering the Art of French Cooking. ChildÃ¢â¬â¢s went on to become the first Ã¢â¬Å"Celebrity ChefÃ¢â¬ with T. V shows, more books, and magazine articles. Many chefs use ChildÃ¢â¬â¢s recipes in their restaurants. In Paris alone, there are over five thousand restaurants, and with that many places to eat, itÃ¢â¬â¢s sometimes hard to choose. (French Food Facts). The Michelin Guide is a series of books published by Michelin for over a dozen countries. The guide originally started out as a hotel and restaurant guide to help guide tourists to places that best fit their needs (Michelin Guide). The first book was distributed in the nineteen-hundreds for free, but now they charge for each edition. The guide began recognizing outstanding restaurants in the1920Ã¢â¬â¢s. By listing a restaurant in the guide, two or three stars is usually added to their ratings, and yield twenty-five percent more business for the following year (France Property and Food). The modern restaurant got its start from France. Prior to the eighteenth century people who wished to Ã¢â¬Å"dine outÃ¢â¬ would visit their local guild memberÃ¢â¬â¢s kitchen, and have their meal prepared for them there. In the mid 1700Ã¢â¬â¢s, the first restaurants started appearing. These locations were open all times of the day, and they all featured the finest china and the prices were reasonable. The most famous French restaurants were started by ex-monarchy cooks, who left in the years leading up to the French Revolution (French Cuisine). The making of French food is difficult, and most of all, time consuming, but the end product is worth it. All of the history and techniques that go into a single meal is outstanding. From the French language, bon appetit has been a familiar saying known around the world. Meaning good appetite and enjoy your meal. So, Ã¢â¬Å"Bon Appetit. Ã¢â¬ Some people like to paint pictures, or do gardening, or build a boat in the basement. Other people get a tremendous pleasure out of the kitchen, because cooking is just as creative and imaginative an activity as drawing, or wood carving, or playing music. ~ Julia Child Works Cited Ã¢â¬Å"Culinary Ambassadors. Ã¢â¬ Serious Seats. Web. 24 Apr. 2012. . Ã¢â¬Å"Famous Chefs In History. Ã¢â¬ Street Dictionary. Web. 24 Apr. 2012. . Ã¢â¬Å"French Christmas. Ã¢â¬ Santas. net. Web. 24 Apr. 2012. . Ã¢â¬Å"French Dinner. Ã¢â¬ Wise Geek. Web. 24 Apr. 2012. . Ã¢â¬Å"French Wine. Ã¢â¬ Wikipedia. Web. 24 Apr. 2012. . Ã¢â¬Å"List of French Cheeses. Ã¢â¬ Wikipedia. Web. 24 Apr. 2012. . Ã¢â¬Å"List of Christmas Dishes. Ã¢â¬ Wikipedia. Web. 24 Apr. 2012. . Lowen , Nancy. Food in France. Vero Beach, Florida: Rourke Publications Inc, 1991. Print. Ã¢â¬Å"Michelin Guide. Ã¢â¬ Wikipedia. Web. 24 Apr. 2012.
Monday, January 6, 2020
Saturday, December 28, 2019
Scrip Assessment Rhonda Allen L24906389 Professor Lunde Social Responsibility It is our responsibility as educators to teach our students how to be socially responsible adults. Ã¢â¬Å"The ability of the adolescent to identify and define social responsibility is important in defining who they are, where they fit in the social world, and building confidence in their sense of agency.Ã¢â¬ (Polk, nd) I want my students to be confident in who they are as individuals, my goal will be to nurture and push them to be all they want to be. One of the ways I can help students with social responsibility is to put them in social situations. Field trips to places that would force them to be social will teach them in a handÃ¢â¬â¢s on approach. Places likeÃ¢â¬ ¦show more contentÃ¢â¬ ¦I have been working on my paper since we wrote the draft, knowing that this paper is the biggest part of my grade has me doing everything I can to make sure the paper is completely to the best of my ability. Reflection: Some of the key aspects of philosophy included metaphysics, logic, and epistemology. Metaphysics is the study of existence. It answers the question What is? It includes everything that exists, as well as the nature of existence itself. Metaphysics is the foundation of philosophy. Without an explanation or an interpretation of the world around us, we would not be able to deal with reality. Logic is the study of reason or the study of arguments. Ã¢â¬Å"Logic constructs ideas so that we are able to communicate certain concepts to each other by deducing them from a set of premises.Ã¢â¬ (Braley, 2003, p. 10) Epistemology is the study of how we acquire knowledge. It answers the question Ã¢â¬Å"How do we know?Ã¢â¬ Epistemology is the explanation of how we think. It is required in order for us to be able to determine the difference between true and false. Epistemology is important aspect used to obtain knowledge of the world around us. Without epistemology, we could not think, and we would have no reason to believe our thinking was productive or correct. Professional Integrity and Competence To show professional integrity you need to be trustworthy, serve the best interest
Friday, December 20, 2019
I am sure all of us are well aware of the tragic incident that had happened recently in th city The city of Mumbai . Triple bomb blast took place on july 13ty this year which led to the death of 17 people and 130 were injured and that too within the time period of 10 min. What followed the blasts, was a complete state of panic chaos in the city The telephone networks collapsed, almost paralysing the communication between panic-stricken victims and relatives, and their concerned well-wishers. However, the most powerful tool in modern Internet technology, social networking, came to the rescue. Twitter, Facebook, Google and other similar networking sites have played a major role in helping the blast victims. For example,Ã¢â¬ ¦show more contentÃ¢â¬ ¦Ã¢â¬â from your birthday to the food you like, from your best friends to your favorite singer, and so onÃ¢â¬âeven though you have never met me. I would really feel special but I am sure there are people who might feel insecure and go into a shell.there are provisions on such sites to hide your status hence one neednÃ¢â¬â¢t worry about such an intrusion. social networking sites youth could be creative; the way they decorate their sites, the way they upload music and videos, and the way they express themselves by posting1 messages, than being acouch potato spending time viewing the idiot box.. Another positive effect of social networking on the Internet is that it happens through a computer screen--a shield allowing shy people or physically disabled people to express themselves without fear of rejecti on and for people with low self-esteem or poor body images to meet others and form relationships without surface impressions getting in the way. Morever , the internet is fast, convenient, and cheap to access the information, There are millions of people using the internet worldwide, so it is very profitable to learn different cultures, different languages, and different personality which could benefit youth in living their lives. Do social networking sites really helps the society? Does it do anything except keeping in to touch with long-lost friends quickly, easily, and 24-7.As Social networks connect people at lowShow MoreRelatedSocial Networking Sites Have Brought More Problems Than Benefits to Society.983 Words Ã |Ã 4 PagesSocial networking sites are a new revolution that deserves our attention, as we ourselves are part of this revolution. Social networking is an umbrella term that refers to the various activities that integrate technology, social interaction, and construction of words, pictures, audio and videos. 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Thursday, December 12, 2019
Questions: 1. The following are a number of different situations where there may be violations of the ethical principles .You are asked to state whether there has been a violation of the Accountants Code of Ethics and state which ethical principle has been violated briefly providing a reason for your opinion: (a) Peter Harmon , professional accountant, does the bookkeeping, prepares the tax returns and provides various management services for Bunker L td .When providing these services it frequently advises its clients to buy its computer equipment from Computer Services Ltd. Computer Services has agreed to pay Harmon a 10% commission if the referral leads to sales for Computer Services . (b)David Smith ,an auditor ,was asked by Allied Insurance,for its help in finding clients. David Smith subsequently referred ten clients to the insurance company without letting them know. (c) Wrench and company,Chartered Accountants,keeps details of its clients in its computer records at its office .Since i t also has time available it will allow its clients to use its computers if they require them.If necessary Wrench will arrange for members of its staff,mainly administration but sometimes from the audit branch to assist with the input of data for these clients.The staff from the Audit section can be involved in the audit of clients, depending upon the Audit Partners requirements. (d)Stephanie Barry has an audit client,Williams Pty Ltd ,which uses another public accountant for its management services work. Barry sends her firms literature regarding its management services capabilities to Williams on a monthly basis,unsolicited . (e ) Katrina Ng is a manager on the audit of a not for profit entity.She is also a member of the Board of Directors for the not for profit entity,but the position is honorary and does not involve her acting in a management capacity for the not for profit firm. (f) Peter Beattie , a public accountant , provides tax services, management advisory services,boo kkeeping services and conducts audits for the same client .As the firm is small the same person frequently provides all the services . (g) The Hornsby Auditors, have taken advertisements in the local newspaper with a bright colourful full page pictures of the staff and giving details of their being the top auditors in the district compared to other auditors and their ability to help clients get higher tax deductions.than all others in the district. (h) David Cheadle conducted an audit of Nestree Ltd for the year ended 30 June 2015 .David has just started his audit of Nestree for the year ended 30 June 2016 .The audit fees for the year ended 30 June 2015 have not yet been paid . 2. Indicate the type of opinion that should be expressed in each of the following situations,providing reasons for your choice . (a) The auditor was unable to obtain confirmations from three of the clients major customers that were included in the sample .The auditor was able to satisfy himself about the balances of these accounts using other audit procedures. (b)The client restricted the auditor from observing the property ,plant and equipment .The property, plant and equipment is a material part of the assets making up 20% of total assets. (c) Management have excluded from the financial report the necessary disclosures in relation toa contingent liability .If this becomes an actual liability it will have a material effect on the financial report. (d) A significant proportion of a retailers sales are on a cash basis and inadequate records have been maintained. There are no audit tests that can be done to assure yourself that cash sales are accurate. (e)You have been asked to do the audit for a new client this financial year .While you are satisfied that there appears to be no material misstatements for the information during the current financial year the client will not provide any information about the opening balances of accounts at the start of the financial year. (f) You have just started auditing the financial statements of a client which has not been followingthe Australian Accounting Standards since it began operating five years ago. (g) A client has been using the LIFO method of accounting for inventory which is disallowed underthe Australian Accounting Standards.This has had a material effect on the financial statementshowever its effect is currently limited to the effect on the Inventory value (h) The auditor of Numark has just completed the audit and is satisfied that there are no material misstatements however the clients continuation as a going concern is in extreme doubt as its majorcustomer has gone into liqu idation and it appears very unlikely that other customers will take its place due to the highly specialised nature of its products. Answers: 1 a) Principles of code of ethics for professional accountants under section 240- 241 states that the professional consideration for the accountants involved in public practice include the amount of referral fee and commission. However, the amount of referral fee and commission should not be received in connection with the self- interest threat in terms of professional objectivity, competence and due care as well as professional integrity. Accordingly, it can be said that Peter Harmon had not violated the professional ethical codes since the referral commission 10% had been received for the purpose of computer services sales (Craft 2013). As per the ethical codes on competence, professional accountants are required to possess knowledge and skills in order to act diligently for the organizational clients. Therefore, Peter Harmon cannot be said to have violated the ethical principles. (b) Principle on Accountants code of ethics requires auditors and professional accountants to maintain the confidentiality of clients business details and other relevant information. In the present case, David Smith referred ten clients to the services of Allied Insurance Company without providing them information. As per the ethical codes, professional auditor may disclose information or refer the business clients only after receiving due permission from the business clients (Goh, Joos and Soonawalla 2016). It is the responsibility of the auditor to maintain the clients key information private. In the present case, David Smith referred clients without taking approval from the Allied Insurance Company therefore, David can be held guilty for professional misconduct as per APES 110. An auditor is allowed to disclose necessary information or can refer clients only if it is required as per the regulations relevant legislation as well as after providing information to the respective clien ts. (c) Code of Ethics for Professional Accountants 110 requires the professional auditors to sustain integrity and professional competence for providing services to the clients. in the present case, Wrench Company, Chartered Accountants keeps clients details in the computer records to make it available for use as and when required by the clients. For the purpose of assisting the business clients with respect to input data, Wrench and Company provides arrangement for the administrative members together with the audit branch. In addition, the company also mentioned that other staffs from audit section could get involved for auditing process as per the requirements of audit partners. Therefore, Wrench and Company can be held liable under professional misconduct because the number of audit partner is included only by including professional auditors rather than audit staffs (Han Fan, Woodbine and Cheng 2013). (d) Making solicit approaches to the professional clients is against the ethical codes and conceptual framework whether it is done by electronic mode or through any other mode. In the given case, audit client of Stephanie Barry, Williams Pty Ltd utilizes the management services from other public accountant. Further, Barry provides literature of the firm to the client company based on the monthly records that was not solicited. APES 110 regulations provide that the solicited services provided by the professionals are against the code of ethics while unsolicited professional services are accountable and fair (Soltani and Maupetit 2015). Hence, Stephanie Barry cannot be held liable for violating the ethical principles and professional competency on the basis of Accountants Code of Ethics. (e) Regulations and principles on Code of Ethics states that the organizational employee as well as organizational member cannot be appointed as auditor or assistant of the auditor at any point of time. Further, the principles require that the organizational auditor is required to be independent and should not be involved in any business functions that provide impact on opinion. In the given situation, Katrina Ng, the auditor manager of non- profit company serves the company also as an honorary Board member. As per the principles of Accountants code of ethics, services as an honorary member do not include the activities as management capacity since it affects the independence, professional competence and confidentiality (Zimmerman 2016). Therefore, inclusion of honorary services together with the management services can be held under violence of professional misconduct accordingly, Katrina Ng has violated the ethical principles. (f) Professional accounting services involve auditing and assurance, services on tax advisory, general business advisory and professional consultancy as per the regulations of relevant legislations. In the present case, Peter Beattie, public accountant offers auditing services along with the services on tax advisory, book- keeping and management to the same business clients. As per the regulations on permissible types of services, all the services provided by Peter Beattie is allowed as per the APES 110 (Bampton and Cowton 2013). Therefore, Peter Beattie cannot be said to have violated the principles of code of ethics and cannot be held liable for professional misconduct under the requirements of APES 110. (g) Principles on Accountants Code of Ethics provides that the accountants involved in public service are not required to advertise the professional service together with the involvement of inaccurate publicity. In addition, principle on ethical codes states that the accountants are held liable for professional misconduct if they are involved in making comparisons for professional capabilities along with other professional in the same sector. Therefore, publicity of professional work in the local newspaper together with the colorful prints of staff and comparisons with other professional work is against the principle ethics of professional behavior (Strickett and Hay 2015). Hence, Hornsby Auditors can be said to have violated the professional ethics under APES 110 since, the auditor adopted several unethical publicity of professional work in terms of benefit for higher tax deductions to the clients. (h) As per the principles of professional ethics, accountants are eligible to retain accounting books and statutory documents if the clients make delay for the payment of audit consideration (Blay and Geiger 2013). Accordingly, the auditor owns the right to put claim for realizing the delayed fees against the work of audit. In the present case, David Cheadle performed audit work for Nestree Ltd with respect to the financial statements during the financial year 2015, fees of which had not been paid. Therefore, David is eligible to retain the accounting books and statutory documents to claim the dues and can continue the audit procedure for 2016 under the regulations of A0PES 110. 2. a) In the present case, the auditor has been unable to obtain third party confirmation from the major customers of the client involved in the sample accordingly, auditor satisfied himself with the present account balances that were used in other process of audit. Since the auditor failed to attain the confirmation from major customers, it can be said that the audit procedure contained misrepresentation on identification of details. Hence, the auditor is recommended to state unmodified- emphasis of matter paragraph in the audit report for examination of financial statements. The unmodified opinion is suggested since the auditor did not find any material misrepresentation in the financial statements together with the non- compliance of GAAP (Cohen et al. 2013). Accordingly, the auditor is required to highlight the non- confirmation fact in the matter paragraph to draw the attention of users. (b) Disclaimer of opinion is provided by the auditor if the auditor come across limitation on the scope of audit process from the management, consequently, auditor cannot obtain the complete and accurate audit report. In the given case, client of the auditor restricted to verify the records and books of accounts of property, plant and equipment, which forms material part i.e. 20% of the total assets. According to the accounting standards, property, plant and equipment consists essential part of organizational total assets hence, appropriate verification is required to be conducted to check true and fair view (Bills, Jeter and Stein 2014). Since, the organization in this situation restricted the auditor to examine the integral part of fixed assets, auditor is recommended to state disclaimer of opinion. (c) If the management of the organization provides restriction to the auditor on the scope of obtaining audit evidence, then the independent auditor is supposed to provide disclaimer of opinion in the audit report due to lack in obtaining accurate verification. Moreover, unmodified opinion- emphasis of matter paragraph is stated if in the opinion of auditor the financial statements of the company are in GAAP compliance, there is no misrepresentation while there exists limitation in the confirmation from material sources (Gallizo and Saladrigues 2016). Therefore, in the present situation, omission on disclosure of contingent liability should be reported and stated under unmodified- emphasis of matter paragraph in the audit report for draw the attention of users. Further, if the liability appears as actual liability, it would affect the financial position of the organization and auditor is required to state disclaimer of opinion because of the limitation in obtaining audit evidence. (d) Adverse opinion is provided if the financial statements do not comply the regulations under GAAP. Besides, if there appears gross misrepresentation in the financial statements due to fraud or error while accounting the transactions, then the auditor would provide adverse opinion. In the present case, essential proportion of cash sales including the proper records of the retailer had not been recognized correctly. Further, there is no specific audit test that can be performed for determining the accuracy and correct record of cash sales except on verifying the sales invoices (Tahinakis and Samarinas 2016). Hence, the audit is recommended to state adverse opinion as there was material misrepresentation due to fault in accounting cash sales, an essential part in measuring the companys profit. (e) According to the regulations of auditing standards opening balance verification is an integral part of audit procedures. Auditing for the current financial year takes place based on the appropriate recognition of accounting balances for previous financial years. In the given case, the client of the auditor denied to provide information for the opening balances of the financial accounts and contended that the current years financial information are free from any material misstatements (Chouhan, Soral and Chandra 2017). It is the auditors responsibility to verify the correctness of the account balances rather than accepting the managements contention. Hence, the auditor is recommended to provide disclaimer of opinion as there was restriction on the obtaining the evidence for opening balance. (f) For preparing and presenting the financial statements of the company, it is essential to consider the principles of Australian Accounting Standards as well as GAAP to determine the true and fair outcomes. Besides, the management of the company is responsible to present the financial information to follow the accounting principles for the benefit of stakeholders and potential investors. On the contrary, auditor has the reasonable responsibility to measure the transparency of the financial statements. Accordingly, misrepresentation or error in preparing and presenting the financial statements together with the non- compliance of GAAP would require the auditor in presenting adverse opinion (Mishra 2016). Therefore, in the present case, auditor is required to provide adverse opinion since the client had not followed Australian Accounting Standards since last five years. (g) Non- compliance of Australian Auditing Standards presents material effect on the true and fair view of the financial statements. Accordingly, the auditor would provide adverse opinion by highlighting the non-compliance of accounting principles affecting the accountability of financial information. Hence, considering the present situation client used the method of LIFO for accounting inventory that is not allowed as per Australian Auditing Standards (DeZoort and Harrison 2016). In addition, the method affected the organizational financial performance for valuation of inventory as it is considered an essential part of total assets hence the auditor should provide adverse opinion. (h) Organizational management is responsible to prepare financial statements based on conceptual framework and going concern while auditors responsibility is reasonable to determine the appropriateness as per ISA 570. Hence, if the auditor finds the organizations inability to sustain going concern, then the auditor would provide explanatory paragraph followed by the opinion paragraph (Kassem and Higson 2016). Therefore, in the present case, identification of substantial doubt on the companys going concern had been made however no material misstatement had been found by the auditor. Therefore, the auditor is required to provide modified opinion that includes explanatory paragraph by stating the major customers liquidation reason for the audit client. Reference List Bampton, R. and Cowton, C.J., 2013. Taking stock of accounting ethics scholarship: A review of the journal literature.Journal of Business Ethics,114(3), pp.549-563. Bills, K.L., Jeter, D.C. and Stein, S.E., 2014. Auditor industry specialization and evidence of cost efficiencies in homogenous industries.The Accounting Review,90(5), pp.1721-1754. Blay, A.D. and Geiger, M.A., 2013. Auditor fees and auditor independence: Evidence from going concern reporting decisions.Contemporary Accounting Research,30(2), pp.579-606. Chouhan, V., Soral, G. and Chandra, B., 2017. Activity based costing model for inventory valuation.Management Science Letters,7(3), pp.135-144. Cohen, J.R., Hoitash, U., Krishnamoorthy, G. and Wright, A.M., 2013. The effect of audit committee industry expertise on monitoring the financial reporting process.The Accounting Review,89(1), pp.243-273. Craft, J.L., 2013. A review of the empirical ethical decision-making literature: 20042011.Journal of Business Ethics,117(2), pp.221-259. DeZoort, F.T. and Harrison, P.D., 2016. Understanding auditors sense of responsibility for detecting fraud within organizations.Journal of Business Ethics, pp.1-18. Gallizo, J.L. and Saladrigues, R., 2016. An analysis of determinants of going concern audit opinion: Evidence from Spain stock exchange.Intangible Capital,12(1), pp.1-16. Goh, L., Joos, P. and Soonawalla, K., 2016. Determinants and Valuation Implications of Compulsory Stock Option Disclosures in a Weak Regulatory SettingThe Case of France.Journal of International Financial Management Accounting,27(1), pp.26-64. Han Fan, Y., Woodbine, G. and Cheng, W., 2013. A study of Australian and Chinese accountants attitudes towards independence issues and the impact on ethical judgements.Asian Review of Accounting,21(3), pp.205-222. Kassem, R. and Higson, A.W., 2016. External auditors and corporate corruption: implications for external audit regulators.Current Issues in Auditing,10(1), pp.P1-P10. Mishra, P., 2016. Tax Issues Related To Change In Method of Accounting.The Contemporary Tax Journal,5(2), p.3. Soltani, B. and Maupetit, C., 2015. Importance of core values of ethics, integrity and accountability in the European corporate governance codes.Journal of Management Governance,19(2), pp.259-284. Strickett, M. and Hay, D., 2015. The Going Concern Opinion and the Adverse Credit Rating: An Analysis of their Relationship. Tahinakis, P. and Samarinas, M., 2016. The incremental information content of audit opinion.Journal of Applied Accounting Research,17(2), pp.139-169. Zimmerman, A., 2016. The Joint Impact of Management Expressed Confidence and Response Timing on Auditor Professional Skepticism in Client Email Inquiries.Managerial Auditing Journal,31(6/7).
Thursday, December 5, 2019
Emotional Expression Essay, Research Paper Throughout life, vesture and organic structure linguistic communication are frequently utilised as beginnings of emotional look. These emotions can besides be portrayed in literaray plants and artisitic shows, such as those of Poe, Baudelaire, Manet, and Warhol. In Poe? s? Man of the Crowd, ? there are several descriptions of different types of people based on their visual aspects, but one peculiar adult male is focused on by the storyteller due to his alone visual aspect. Baudelaire? s? The Painter of Modern Life? emphasizes the emotional looks of beauty and manner expressed in art. Manet is an creative person who paints scenes to his liking. All of his plants were done in his studio and put up the manner that he wanted them. He holds a peculiar focal point on work forces and adult females and the relationship between them. The places and vesture that the work forces and adult females are set up in clasp strong emotional deductions about their feelings towards one another and the emotions involved in the societal scene. The gap of? The Man of the Crowd, ? describes the emotions involved in untold secrets and the deepest of offenses ; there are internal struggles, battles, anxiousnesss, and agonous consequences due to the horror of the insolvable offenses. The possibility of these offenses is introduced through the adult male of the crowd through his unseemingly unidentifiable look The storyteller describes his ideas of this adult male as: There arose confusedly and paradoxically within my head, the thoughts of huge mental power, of cautiousness, of impecuniousness, of greed, of imperturbability, of maliciousness, of blood-thirtstiness, of victory, of gaiety, of inordinate panic, of intense # 8211 ; of supreme desperation. I felt singularly aroused, startled, fascinated. ? How wild a history, ? I said to myself, ? is written within that bosom! ? Although the storyteller had neer spoken to this adult male of the crowd, he was compelled to follow him based on his look that had neer been viewed by the storyteller. He continued to follow the adult male of the crowd, detecting his forms of following people by the mass and his shambled cloting and he concluded that he? [ was ] the type and genious of deep offense. He refuses to be entirely. ? Prior to sing the adult male of the crowd, the storyteller observed several different types of people, all of which were able to be? read? through their outward appearances.. The most legion sum of persons were concern work forces. The first type of concern work forces? [ had ] foreheads [ that were knit, and their eyes rolled quickly. ? They were besides non distracted nor distraught when they were pushed around by work forces of their kind. It was concluded by the storyteller from these features that those work forces were content and? seemed to be believing merely of doing their manner through the press. ? The 2nd type of concern work forces conveyed a different type of organic structure linguistic communication ; they were restless, had flushed faces, and talked and motioned to thesmselves. Their gestures would addition in figure in add-on to an overdone smiling, when they were jostled and they would bow apologetically to the jostlers. Their motions indicated to the storyteller that they felt entirely as a consequence of the big crowd environing them. These motions sounded to me as though the concern work forces were insecure in their actions and motioned to themselves for intents of reassurement. Their excusatory gestures were for intents of credence of themselves to the remainder of the crowd. Both types of business communities were concluded to be independent, ? decent, ? and work forces who were responsible for carry oning their ain concern. These work forces? s professions were besides identified as Lords, merchandisers, lawyers, shopkeepers, and stock-jobbers through their actions and organic structure linguistic communication. Clerks were other persons who were able to be recognized through their outward visual aspects. The? junior? clerks were? immature gentlemen with tight coats, bright boots, good oiled hair, and disdainful lips. ? They were besides perceived as often working at desks and it was concluded that they? were the dramatis personae off graces of the gentry. ? These work forces appear to be good groomed and have oning the latest manners. They are seeking to affect others and the? deskism? described by the storyteller shows that they are difficult workers. The disdainful lips of the clerks places an accent upon the clerk? s oral cavities. This is of import because the clerks use the words from their oral cavities to sell and to do an feeling upon others. They appear to be aggresive because of their disdainful lips and their bold vesture. They besides look to be ambitious due to the visual aspect of them invariably working at desks. The? upper clerks? were known by their coats and Pantaloons of black or brown, made to sit comfortably, with white cravats and vests, wide solid looking places, and thick hosiery or spats. They had all somewhat barefaced caputs, from which the right ears, long used to write retention, had an uneven wont of standing off on terminal. They besides ever used both custodies when managing their hars, and? wore tickers, with short gold ironss of a significant and ancient form. ? The? upper? clerks are older work forces and besides wear older vesture. Because their bloomerss were? made to sit comfortably, ? they appear to be relaxed work forces. Their? solid looking places? imply that they want good lastingness and that they are reasonable in their vesture, and likely in life. Their overall visual aspect is one of duty and stableness ; they Don? Ts need new vesture because they have already established themselves. The gamblers were easy identified through their vesture and organic structure linguistic communication. The first type of gamblers wore the vesture of? the desperate, thimble rig bully, with velvet vest, illusion neckerchief, gilding ironss, and filagreed buttons. ? They besides had? long locks and smiles. ? The vesture of the first type of gambler was seen as? desperate, ? therefore depicting a negative emotion of gamblers. Their luxuriant vesture can be viewed as an attempt to expose their ostentation and a method of concealing their shame. The 2nd type of gambler was described as? that of the scrupulously inornate reverend. ? He is likely one who is more reserved and perchance less fascinated with the dark life of chancing or less willing to demo his engagement in chancing. Both types of gamblers were able to be? distinguished by a certain soppy darkness of skin color, a foul duskiness of oculus, and lividness and compaction of lip. ? The gambler? s skin color can be thought of as demoing the sulleness of their whereabouts. The compaction of their lips can be viewed as a repression of decency. The other features identified with the gamblers were? a restrained low status of tone in conversation, and a more than ordinary extension of the pollex in a way at right angles with the fingers. ? These characterisitics look to be defensive gestures, therefore demoing their chariness of others. Like Poe, Baudelaire besides describes emotions through organic structure linguistic communication and vesture. In addtition, beauty is a trait that is to a great extent focused upon. The beauty of the soldier is described because: Accustomed as he is to surprises, the soldier does non easy lose his calm. Therefore, in this instance, beauty will dwell of a carefree, soldierly air, a unusual mixture of composure and daring ; it is a signifier of beauty that comes from the demand to be ready to decease at any minute. But the face of the ideal military adult male must be stamped with a great air of simpleness ; soldiers are, in many affairs, every bit simple as kids ; and like kids, one time responsibility has been done, they are easy to divert, and given to rambunctious signifiers of merriment. The beauty that the soldier possesses is chiefly through his emotional qualities. The soldier has a frontage of bravery, peaceableness, and carefreeness. Baudelaire besides mentions the? soldierly air? of the soldier, which emphasizes the scene and the vesture of the soldier. He besides states that the? ideal? military adult male must hold a? simple? facial look. Although it is hard to find the wants and demands of a? simple? face, Baudelaire does so by finding the personalities and ideas of the soldier and by comparing him with a kid. Earlier on in? The Painter of Modern Life, ? Baudelaire describes kids with congratulations as populating life as though they are intoxicated, with a certain sort of felicity. The soldier is identified with this hapinness because of his simple facial look. The description of the facial look is dexcribed more specifically by Baudelaire as he observes one of the drawings of the soldier. Baudelaire is unsure of what mission the soldier is on, but describes him as? the steadfast brave character, even in rest, of all these sun-tanned, weather-beaten faces. ? Baudelaire so states that this is the look molded by difficult work, afflicted hurting, and soundness. He so describes the vesture as: pants turned up and tucked into spats, great-coats tarnished by dust and mistily discolored, the whole equipment in fact has itself taken on the indestructible visual aspect of existences that have returned from afar, and have experienced unusual escapades. The vesture is characterisitic of the soldier ; the tarnished and dust-covered dressing adds to the soldier? s experiences in the battleground and to the distances that the soldier has travelled. The emotional features of the soldiers are therefore bounded by their vesture and facial looks. Soldiers have a beauty that is really apparent to Baudelaire, but adult females possess a different type of beauty. In order to lucubrate their beauty it is indispensable for adult females to have on make-up. Without make-up, adult females look natural and Baudelaire provinces that nature portrays all of the immoralities in worlds. Nature is barbarous and? advocates crime. ? Makeup brings out the goodness in adult females and hides the immoralities of nature. Baudelaire describes virtuousness as? unreal? and? superficial? . He besides says that? immorality is done without attempt, of course, it is the working of destiny ; good is ever the merchandise of an art. ? He believes that using make-up is an art and it is therefore nice for adult females to have on. He besides describes make-up as? furthering a thaumaturgy and supernatural aura about her appearance. ? He besides says that they must: borrow, from all the humanistic disciplines, the agencies of lifting above nature, in order the better to suppress the Black Marias and affect the heads of work forces. It affairs really small that the artifice and ruse be known of all, if their success is certain, and the consequence ever resistless. Therefore make-up is necessary to pull work forces in a manner that about fast ones them without them even cognizing it. Baudelaire describes rice pulverization as conceiling all of defects that nature delivers to adult females and ? creat [ ing ] an abstract integrity of texture and coloring material in the tegument, ? and inquiries if adult female so becomes a? Godhead or superior being. ? Black oculus pencils and paint attention deficit disorder to the dramatic effects of the colourss of ruddy and black. The black gives adult females? a deeper and stranger look? and ruddy ? gives to a adult female? s face the cryptic passion of a priestess. ? Makeup is therefore adding a Godhead or spiritual entreaty to adult females due to its debasement of nature. Baudelaire besides states that make-up is non meant to be applied of course and should be used as a method of exhibition of their beauty. Although Baudelaire does non depict the actions of adult females in the subdivision of make-up, he clearly praises adult females who wear make-up because of their holy nature and uncriticalness. Monet is able to show several emotions through his pictures, peculiarly through the agreement and the word picture of the topics in his work. In In The Conservatory, Manet focuses on the relationship between the adult male and the adult female. The adult female is decently dressed with buttons vertically lined up through her frock, therefore compressing her presense. She has a fixed regard and is non looking at the adult male. Although she is sitting comfortably, the adult female has a stiff visual aspect. The adult male is tilting over towards her and is dressed like a dude. The looks on their faces and the manner the adult male is tilting over the adult female and looking at her appears as though he is pleading for forgiveness or attending. The rims of her eyes are ruddy adding the possibility of her weeping and an accent is placed upon their custodies, which both contain nuptials rings, proposing that they are a married twosome with jobs.
Thursday, November 28, 2019
Further, to fully use new pedagogical possibilities offered by ICT, profound changes in managers conceptions of learning and knowledge are required. Technical expertise alone is not sufficient for exploiting new pedagogical possibilities provided by ICT; insofar as ICT is used in the educational system as a purely technical innovation, it is not likely that significant pedagogical progress will be achieved. Several cognitive researchers (e. g. , Salomon, 1997; Salomon Perkins, 1996; Scardamalia Bereiter, 1994) have pointed out that many applications of educational technology support only lower-level processing of knowledge. Yet new pedagogical models of using educational technology, and particularly computer-supported collaborative learning environments, promise to provide new opportunities for solving pedagogical problems in the schools. Scardamalia and Bereiter (1994; in press), and others, have proposed that to meet the future challenges, schools be transformed into communities where productive working for advancing communal knowledge is a primary goal of both students and managers. Knowledge building refers to a process of advancing understanding by setting up, articulating, and answering research questions, searching and exploring information, and generating and evaluating explanations. We will write a custom essay sample on Reaction Paper Related on Business Communication or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page In the present study, the sustained processes of advancing and building of knowledge characteristic of scientific inquiry and knowledge-creating organizations are called progressive inquiry. Several, concurrent, cognitive research projects share a common goal of fostering such research-like processes of inquiry in education.
Sunday, November 24, 2019
Conflict Resolution essays Throughout ones life, one establishes many relationships. Some are built upon, and become strong and unshakable, some are broken and left to dissolve. While some are paved slowly and with love, blossoming to become something wonderful, others are blown apart - the pieces scattered, never to be put back together again. Though these relationships vary, from professional to personal, they are all prone to encountering some form of conflict. John Dewey has designed a problem solving sequence with 6 (six) steps, listed and explained below, to facilitate resolution of these conflicts. Since the way one deals with conflict within the relationship will affect how the relationship progresses, it is vital that one posse all the necessary skills to resolve conflict in a way that brings satisfaction to everyone involved. Deweys steps provide a clear outline of exactly what needs to be addressed when dealing with conflict. This allows for effective time management and allows all parties to be on the same track or in synchronization about what has to be done. They also assure a fair and even discussion of the problem and allow all parties to play an active role in the finding of a solution. Often times, when one is in a conflict situation or in a position of having to deal with a problem, the parties involved are affected by the problem. These emotions, or the stress of either risking loss or profit, could cause the parties to have different views or perceptions of the problem. This step allows both parties to have the same definition of the problem and to be aware of the exact implications of this problem. Example: George, a co-owner of a small coffee shop has noticed that there are fewer customers coming in to his store. He is worried about his profit, and is reluctant to change anything about the store due to the cost. Max, the other owner, is more conce ...
Thursday, November 21, 2019
Does religion cause war - Research Paper Example A major example of this is the Crusades which were expeditions of Christians in Europe during the 12th and 13th centuries for the recovery of Israel (Wiegand, 2011). Although the frontline issue of the Crusade is to rescue the Holy Land of Israel from its perpetrators and for other countries to be converted into the Christian religion; it doesnÃ¢â¬â¢t change the fact that this movement caused violence and struggle toward its enemies. They thought that it is appropriate to force people to convert into their religion (Wiegand, 2011). Another recent event which is speculated to be caused by conflicts with religion is the bombings of the World Trade Center (Poole. 2011). Regarding these thoughts, the big question is, does religion really causes war? In this paper, some cases and articles, which relates the concept of religion and war, will be discussed and try to answer the question if the prime mover for the development of war is religion, or is it something else behind it. Religion can be defined as set of beliefs concerning the cause and natureÃ¢â¬â¢s purpose of the universe, or the practice of religious beliefs (Poole, 2011). In the definition, the word Ã¢â¬Å"beliefÃ¢â¬ is the key word for religion relies on what people believes in. The religious belief is the basis for the everyday living of a certain individual or group of people. Religious beliefs are the main factors which influences the decision-making and principle an individual have. Hence, many people have the notion that religion is one of the major causes of war. However, I think that this is not always the case for different interpretations and views of several form of religion do not always go about conflict and hence is not always a predisposition to the formation of war. Religion has been entailed in the formation of war since its creation. There are many form of religion which is practiced in the world today. Some
Wednesday, November 20, 2019
The world rate of diabetes keeps increasing mainly because of physical activities, high rate of stress, and high rate of obesity - Research Paper Example The deficit indicates an increase of 250 million people in a span of 24 years (McClaughlyn 1). The data shows a consistent increase in diabetes because of physical activities, high rate of stress and an elevated rate of obesity. Lack of insulin resulting from destruction of insulting secreting beta cells in the pancreas causes diabetes. An individualÃ¢â¬â¢s white blood cells attacks and destroys the beta cells rendering it unproductive in the protection against bacteria, viruses, and other pathogens. The condition frequently attacks children and young adults. Heredity plays a fundamental role in determining the manifestation of the disease. The parents pass the instructional genes making proteins essential body cell functions to their children. The genes determine the bodyÃ¢â¬â¢s susceptibility to and defense against type 1 diabetes. The corrective mechanism for this condition involves daily injections of insulin to make the victim survive. Lack of physical activities poses an influence in the rate of diabetes manifestation. Without sufficient involvement in physical activities, one develops conditions of overweight and obesity, which ultimately leads to the acquisition of Type 2 Diabetes. Overweight and obesity result from an imbalance occurring between caloric intake and burn out physical activities. The conditions cause insulin resistance that yields Type 2 Obesity. When a person has excess abdominal fats, he or she is at a major risk for insulin resistance and remains vulnerable to attack by other illnesses including heart diseases and blood pressure. High rate of stress enhances the prevalence of diabetes. Stress induces mental stress leading to the general unhappiness of the victims. The unhappiness and unstable mental condition lowers the productivity of individuals influencing the stateÃ¢â¬â¢s economy negatively. Elevated levels of stress and mental upset indirectly affect an individualÃ¢â¬â¢s blood sugar levels making the affected to forget the usual diabetes
Monday, November 18, 2019
Financial service management, please see below for further instruction - Essay Example As a bank customer service advisor, I will be better positioned to promote financial literacy among individuals to enhance their financial management and investment through quality and informed financial advisory. Normally, banking customer service advisors perform various duties including; one, handling customer complaints by responding to them on a timely basis and to the delight of customers. Two, involves advising customers on the suitability of various financial products that suits their conditions. For example, those leaving college will be best suited for a private pension plan as opposed to proposing the same to retirees. Three, a bank customer service advisor provides feedback to the management to help them in improving their services for customer satisfaction. The job also involves providing desk service roles as front-line service providers to enhance customer satisfaction (Knapp 2009). To adequately perform this function, one needs to have certain skills like good people skills, critical thinking and good problem solving skills. Personal confidence, self management and interpersonal communication skills to present ideas, a good listener and ability to deal with difficult clients also come in handy. Unfortunately for me I have not been a good listener and often jumped into conclusions before getting to the core of the matter. At times I can be temperamental a situation that makes it hard for me to deal with difficult people. However, I must admit that going through this course and attending several public speaking lectures I have improved on my people skills. The positions for this career are available in commercial banks, micro finance institutions, financial advisory firms, investment banks, pension and mutual funds among others. A career as a banking customer service advisor requires somebody who is flexible, articulate and one who can handle complex and diverse range of customer issues. As a result, one should be knowledgeable enough about the fi nance field and therefore one has to read widely and remain afloat the current information. Good understanding of individualsÃ¢â¬â¢ temperament and risk profiles also helps in providing the necessary financial advisory. Time management is essential as some customer requests, enquiries and complaints require quick response. Having noted the requirement for this job and realized my weaknesses I have embarked on a number of activities and action plans that have yielded good results in that direction. I must admit that using the skills set and behavior toolkit developed by Chapman (2006) was a major turning point as I was able to objectively evaluate my strengths and weaknesses in line with required skills for a career as a customer advisor. From this assessment, I developed a work plan to address my weaknesses. Generally, my weaknesses included; limited financial knowledge, a poor listener and negotiator, non-team player and difficulties in managing stress and conflicts. For example, I noted earlier in college that I was never interested in group assignments preferring to work alone. I only came to realize the benefits of teamwork when I started seriously engaging in group assignment especially for this course. I also had the know-it all attitude which prevented me from listening to others properly and often jumping into conclusions without understanding what the real problem was. I remember during the financial
Friday, November 15, 2019
Human Genome Project: Legal, Ethical and Social Implications In this dissertation we consider the human genome project in its wider context. We take a brief overview of the aims, the working and the sequencing techniques used together with the timeline achieved. The ability to sequence genes has given a greater understanding of the human genome. This understanding has thrown up a great many legal, social medical and ethical problems and dilemmas which clearly need tube both addressed and solved. This dissertation looks at many of the issues, analyses them, and considers some of the possible solutions. We primarily consider the situation in the UK, but comparisons are drawn with the arguably more litigious society in the USA, particularly in consideration of the legal implications of the subject. We make a consideration of the ethical position of researchers, medical professionals and also individuals whether they are considered as research subjects or simply as private citizens. We draw conclusions from our findings and present them. Introduction The Human Genome Project (HGP) was a vast and ambitious concept which was conceived in the 1980s and formally started in 1990, the main stated aim of which was to achieve the mapping of the entire human genome. It was originally anticipated that the process would take approximately 15 years and was therefore scheduled to be complete in2005/6 but the advances in technological hard and software improved sequencing ability to the extent that the entire undertaking was actually completed in 2003. The project itself involved over 1,000 principal scientists in over 200Universities, Government laboratories and private facilities. The stated and defined primary goals of the project were to: identify all the approximately 20,000-25,000 genes in human DNA, determine the sequences of the 3 billion chemical base pairs that make up human DNA, store this information in databases, improve tools for data analysis, transfer related technologies to the private sector, and address the ethical, legal, and social issues that may arise from the project. (after Collins FS et al 1998), Although the project was primarily about the sequencing of the human genome, part of the intrinsic preparatory work was carried out in the sequencing techniques of other organisms such as E Coli and Drosophila(the fruit fly) Brief description of the genome The genome of an organism is a term which relates to the sum total of the DNA of the organism. This is replicated in virtually every cell in the organism and it should be noted that it includes not only the nuclear DNA but the extra-nuclear DNA as well. It is the basic code for making all of the constituent proteins and thereby it is the ultimate determinant of the various processes that occur within the organism. The human genome has approximately 3 billion base pairs (abbreviated as A T G C). These are arranged in sequential style in the DNA double helix and are unique to an individual. There are large areas of repetition and large areas which appear to be Ã¢â¬Å"biologically silentÃ¢â¬ but we shall discuss this in rather greater detail later in this dissertation. (Nichols, E.K. 1998) Sequencing techniques used The eventual sequence derived in the human genome project does not represent anyone individualÃ¢â¬â¢s genome. The original samples were taken from multiple sperm and blood (from females) donations which were mixed and sent to labs across the world. The differences were comparatively insignificant as the vast majority (99.7+%) of the genomic sequence is identical in every individual.(Collins et al 2001) Sperm is used, as the DNA : protein ratio is higher in sperm than for other cells and is therefore easier to prepare. It should be noted that sperm contains both the male and female sex chromosomes (X Y) so equal numbers of each were added to the samples and the blood DNA was added to ensure that female derived DNA was also present. The original sequencing techniques (in the 1990s) were primarily those of gel electrophoresis, which is slow, labour intensive and expensive. It was reported that the entire human genome project team managed to sequence 200Mb of gene in 1998. Advances in technology and automotive processing allowed one participant (DOE Joint genome institute) to sequence 1.5 billion bases in one month in January 2003. (Soga, Kakazuet al 2004) It was the discovery and large-scale implementation of the capillary gel electrophoresis technique that was mainly responsible for these advances. One of the major advantages of the capillary tube method is that the comparatively larger surface area of the capillary tube allows for greater heat dissipation which was the rate limiting step for the older models as too much heat would melt the gel carrier. (Tsai et al.2004) The actual mechanism for sequencing is extremely complex but in essence each chromosome, which comprises between 50 and 250 million base pairs, is fragmented into more manageable size pieces. (the sub cloning step).Each piece is then set up as a template from which a set of smaller fragments are generated, each one is a base pair shorter than the parent (the template preparation and sequencing reaction steps). (Marsha et al 2004) The resulting fragments are separated by electrophoresis which is an ideal method because of their differing size (separation step). The end base of each fragment is then identified (base-calling step). Automated sequencers then can analyse the resulting patterns which will give representation of the base order which is then Ã¢â¬Å"reassembledÃ¢â¬ into blocks of about 500 bases each (for ease of handling the data) . Number of very sophisticated computer programmes then analyse the raw data for potential errors and can identify specific genes and silent areas (Krill P et al 2000) Once sequenced, the final details are placed in the public domain such as Embank for open access to all. We have made several references to the draft and final sequences. The explanation of the difference lies in the fact that there are both intrinsic errors in the processing and also in the variability of the genetic material used. The original draft sequence was published in June 2000. This was the result of each area being analysed at least 4-5times to minimise the errors. This original data was presented inspections of about 10,000 base pairs and the chromosomal locations of the genes were known at this stage. A higher quality Ã¢â¬Å"finalÃ¢â¬ reference sequence was published in April 2003which represented a 8-9 fold sequencing of every chromosome to fill in gaps and to minimise errors which were quoted as being no more than one in 10,000 bases (Kaiser et al 2004) Human genome project timeline 1990 Official commencement of HGP work Apr. 1998 HGP passes sequencing midpoint March 1999 Target completion date for Ã¢â¬Å"Human genome Working DraftÃ¢â¬ accelerated to early 2000 Dec 1999 Human Chromosome 22 sequenced (first human chromosome ever sequenced) May 2000 Human Chromosome 21 sequenced March 2000 Drosophila genome completed April 2000 Draft sequences of Human Chromosome 5, 16 19 completed June 2000 Working draft of DNA sequence achieved Dec 2001 Human Chromosome 20 sequenced Dec 2002 Complete Mouse genome draft publication Jan 2003 Human Chromosome 14 sequenced June 2003 Human Chromosome Y sequenced July 2003 Human Chromosome 7 sequenced Oct 2003 Human Chromosome 6 sequenced March 2004 Human Chromosome 13 19 sequenced May 2004 Human Chromosome 9 10 sequenced Sept 2004 Human Chromosome 5 sequenced Oct 2004 Human gene count estimates changed from 20,000 to 25,000 Dec 2004 Human Chromosome 16 sequenced March 2004 Human Chromosome X sequenced April 2005 Human Chromosome 2 4 sequenced Legal issues Patenting The whole issue of patenting the genome and the offshoots of the project caused an enormous furore in medical, scientific and pharmaceutical circles. The opposing ends of the spectrum argued that, on the one hand, the benefits of such a fundamentally important piece of work should be freely available for the human race in general and the scientific community in particular, to the other who believed that the money to be made by the commercial exploitation of the genome could be used to finance other related projects. (Nuffield 2002) The culmination of the argument was that the genome was fragmented and patented piecemeal. In order to fully understand the implications of this we must explore the workings of the patent system. In the UK, patents are issued by the Patent Office. Applications must be received within 18 months of the discovery (it is 3 years in the USA). Once granted, they remain in force for 20 years from the date of issue. In order to be considered suitable for a patent to be issued a product must generally satisfy four criteria, namely: Useful Ã¢â¬â the patent application must be accompanied by some practical application of the invention (whether it has actually been applied or has been proposed in a purely theoretical sense) Novel Ã¢â¬â it must be a new, or previously unknown entity. Non-obvious Ã¢â¬âit must be a significant modification that is not simply a minor adjustment made by someone with appropriate skill and training in that particular area Detailed Ã¢â¬â the item must be described in sufficient detail to allow person who has appropriate training in the field to use it for the purpose for which it was designed. This is often referred to as the Ã¢â¬Å"enablement criterionÃ¢â¬ ( after Cochran and Cox. 1997) The academic argument referred to earlier was intensified by the knowledge that raw products of nature are not generally patentable. Special provision had to be made by the agencies on both sides of the Atlantic to allow for patents to be issued for genetic material. The general guiding principal in issuing patents is that they are issued on a Ã¢â¬Å"first to inventÃ¢â¬ basis. Where a specific application is not immediately obvious (as is the case with many pharmaceutical and bio-tech products), provisional patents can be applied for and enforced for up to one year after either discovery or publication of the findings. This is a mechanism to allow for the full implications of the finding to be worked out and patented.(Nickols F 2004) In specific reference to our considerations here, we should note that with bio-tech discoveries in general and DNA patents in particular, coincident with the application for a patent, the applicant is required to deposit a sample of their discovery in any one of 26 designated biological culture repositories which are distributed throughout the world. (Bjorn tad DJ, et al. 2002) It is a reflection of both the scale and importance of this work to appreciate that to date, there have been over 3 million separate genome-related applications for patents received on file throughout the world. The legal ramifications of this process are huge. In the UK, USA and Japan (where the bulk of the applications for genome-related patents are filed) the system requires that the details of the applications are kept completely confidential until the full patent is finally issued. As we have discussed, this process can take up to a year. (Brown,2000) The corollary of this fact is that those scientists and companies who utilise the data ( which is available on the Internet) to evaluate clinical or pharmaceutical applications of gene sequences risk the issuing of a future injunction if it transpires that those particular sequences have been the subject of a previous patent application which has subsequently turned out to be successful. (Morris AH 2002) The 3 million genome related patents include the genes themselves, gene fragments, tests for specific genes, various proteins and stem cells. To satisfy the Patent Office the four tests set out above are specifically modified to accommodate genetic material thus: (1) identify novel genetic sequences, (2) specify the sequences product, (3) specify how the product functions in nature i.e., its use (4) enable one skilled in the field to use the sequence for its stated purpose (after Caulfield 2003) Even this is not completely sufficient for the current needs of science. If we take the example of gene fragments. Their function is often not known although their structure almost invariably is. The practical applications can be extremely vague. A quoted utility of a gene fragment has been cited as Ã¢â¬Å"providing a scientific probe to help find another geneÃ¢â¬ . Clearly it could cause substantial practical difficulties if a patent were to be issued on such a basis, and the subsequent usage was found to be substantially different, it would not invalidate the patent. The significance of this can be fully appreciated if we consider that the typical gene fragment, comprising about 500 bases (known as expressed sequence tags or ESTs) actually represent typically about20-30% of the active chromosomal genetic material, the full chromosome may be about 40-60 times larger than this. The active chromosomal genetic material is often referred to as canal and typically only contains its information-rich (or exon) regions. The scientific importance of these gene segments are that they represent very useful tools for research as they can duplicate the actions of genes, can be synthesised in the laboratory, and remove the need for scientists to manipulate the entire gene. (HUGO 2000) It can therefore be clearly be appreciated that such gene fragments are very useful tools in genetic research and the granting of patents touch entities has sparked off another major controversy in the scientific community. There have been major representations to the various Patent Offices throughout the world not to grant such patents to these universally important entities to applicants who have neither determined the base sequence of the genes nor yet determined their function and possible uses. As a result of this, the UK and USA Patent Offices decided to issue more stringent guidelines (effective as from 2001) which required that an application for patent of a gene fragment must now specifically state how the fragment functions before a patent can be issued. The wording is specific and substantial utility that is credible, but is still considered by many to be too indeterminate. (Thompson 1992) The basis behind the objections stem from the two main arguments already put forward. Firstly the patenting of such a Ã¢â¬Å"bottleneck or gatekeeperÃ¢â¬ product can seriously hinder the eventual development or even the characterisation of more complex molecules. Secondly, scientists are obviously wary of utilising such entities because of the possible financial constraints and penalties that would be imposed if the particular entity that they were using subsequently was found to bathe subject of a provisional (and therefore initially secret) patent application. In essence the patent of the gene fragment could be taken out after a comparatively small amount of scientific work and exert totally disproportionate control over the possible commercial and scientific development of more advanced genome research. (Schwarz D teal 1997), There are also less obvious, but very practical, implications to this type of patenting. Let us consider the situation where patents have been separately applied for, and granted to gene fragments, the gene and various proteins that the gene expresses. Any scientist wishing to-do research in that area has not only to pay the various license holders for permission to use their patented entity, but there are also hidden costs in the research necessary to determine where (and whether)the patents have been granted. (Short ell SM et al 1998), Not all research has been hampered or driven by the restrictive practices that the issuing of patents inevitably promotes. Let us consider the case of the Welcome Foundation who, in collaboration with ten other smaller pharmaceutical concerns, agreed to form a non-profitmaking consortium whose stated goal was to find and map out an initial300,000 common single nucleotide polymorphisms (SNPs). To date they have discovered nearly 2 million. In a truly philanthropic gesture they generated a publicly available SNP map of the human genome in which they patented every SNP found solely for the purpose of preventing others from making financial profit from them and making the information available to the public domain. The SNP is a single variation in the base sequence in the genome and they are found, on average, about one in every 500 base units. It can occur in an active or in a non-coding region. The effect will clearly vary depending upon the actual site of the variation but they are believed to be a fundamental cause of genetic variation which could give researchers important clues into the genetic basis of disease process or variations in responsiveness to pharmaceuticals. (Russell SJ1997) In addition it is believed that SNPs are responsible for variations in the way that humans respond to a multitude of potential pathogens and toxins. The SNP is therefore an invaluable tool in the research behind multifactorial disease process where complex environmental and genetic interactions are responsible for the overall phenotypic expression of the clinical disease state. (Santis,G et al 1994). We have referred in passing to the arguments that are currently raging relating to the issues on patenting genetic material. We should therefore consider the question of why patent at all? Would we be better off if the patent offices did not accept patents of genetic material? On first examination of the situation one might think that scientific investigation, in general terms, might proceed faster if all scientists had unlimited and free access to all information in the public domain. More careful consideration suggests however, the laws relating to intellectual property are built on the assumption that unless ownership and commercial profits can be reasonably secure (by means such as patents) few organisations would be willing to make the substantial investment that is typically necessary for development and research. The reasoning behind the mechanism of patenting intellectual property is therefore the marrying together of the need to secure a potential income from oneÃ¢â¬â¢s work with the ability to allow the transparency of full publication of oneÃ¢â¬â¢s discoveries which will therefore allow others to consider and utilise the information in their own research. (Berwick. 1996) Consideration of this point will suggest that the only other effective means of safeguarding the costs of oneÃ¢â¬â¢s research would be total secrecy which clearly would not be in the general interest of the scientific community. If we add to the general thrust of this argument, the fact that, in general terms, the costs of development(post-invention) far outweigh the costs of research (pre-invention) we can see the economic sense in allowing innovative research-based firms the financial security of development by preserving the profit incentives by means of the Patent. (DGP 2002) In general terms we could view the patent mechanism as a positive development.(McGregor D 1965). Perhaps it is the breadth and number of the patents allowed in the field of genomic research that is the prime cause of unease in the scientific community. Special cases The arguments presented above can be broadened further if one of the natural extensions of the human genome project is the research into the possibility of cloning. We will not consider the (currently totally illegal) possibility of human cloning per se, but the therapeutic embryo cloning for the purposes of harvesting human stem cells. Such cells have immense potential for the study and therapy of a great number of disease process. As such they have enormous value as both intellectual and commercial property. The background to our discussion here includes consideration of the fact that courts in both the UK and the USA (Diamond v. Chakrabarty1980) have set precedents that single celled organisms (genetically modified bacteria) were intrinsically patentable. Legal argument then followed and shortly after there were similar rulings in favour of the patentability of simian stem cells. It logically follows that human stem cells should be afforded the same legal protection. The problem arises then that such a move would offend other legal principles such as technical ownership of another human being.(PGA 2001) Clearly there are enormous, and some would say insurmountable, difficulties in this region. We present this point simply to illustrate the potential difficulties surrounding ownership of the human genome. Broader legal issues Matters relating to the legal implications arising from the human genome project already fill countless volumes and we do not propose to make an exhaustive examination of the subject. There are however, number of major issues that arise either directly or indirectly from this project. They are largely interlinked with major social and ethical considerations and society, as a whole, has looked to the law to provide authoritative answers to some of them. (Stripling R et al.1992) One of the major problems associated with the potential ability to decipher the human genome is what to do with the information that it gives us. The ability to Ã¢â¬Å"read genesÃ¢â¬ brings with it the ability to discriminate with increasing degrees of subtlety. Discrimination is inevitably linked (historically, at least) with varying degrees of injustice. Whether it is the more obvious forms of discrimination such as insurance loading on the basis of predisposition to disease traits or more insidious and pernicious scenarios such as the ability to discriminate by genetic association with various ethnic groups, the ability is there. Will it become acceptable to refuse a mortgage application on the grounds that a person has been found to have a genetic disposition towards gastric cancer? Could health insurance premiums be based on an interpretation of various aspects of oneÃ¢â¬â¢s genome? Some lawyers have already voiced their concerns about the ability of the law to provide genetic defences where it may be possible to challenge prosecutions on the ability to undermine the ethical principle of the validity of individual responsibility. The concept of free-will may be legally challenged in the prospect of discovery of various genetic traits that may predispose the individual to any one oaf number of behaviour patterns such as antisocial or thrill-seeking behaviour or violence. (Laurie G 2004) We currently accept that some manifestations of the human genome are now routinely enshrined in virtually unchallengeable law. DNA identification in criminal law is commonplace and scarcely questioned. Paternity suits are settled on the basis of genetic make-up. It doesnÃ¢â¬â¢t take a quantum leap of intuition to appreciate that there may soon be potential negligence cases brought against physicians and the like who fail to warn patients against the possibility of developing the ever increasing number of disease processes that are thought to have a genetic predisposition or component. The converse of that dilemma is should we expect physicians to suppress information found by genetic testing if there is no known cure? It follows that if we do not then people could be condemned to live with the knowledge that they are statistically likely to develop any one oaf number of diseases that they may very well, in other circumstances, have chosen to live in ignorance of. (Hyde, SC et al. 1993) Such cases have already surfaced, unsurprisingly in the USA. The estate of a colonic cancer victim unsuccessfully tried to sue a physician who failed to warn him about a genetic predisposition to colonic cancer from which he subsequently died. (Safer v Estate of Peck 1996) Some measures have been taken to try to protect exploitation of the genetic status of individuals where it is known. In the USA, some 16states have enacted laws to prevent both health and other insurance companies from using any form of genetic information to load premiums or to refuse cover. The initial reaction to these moves was one of delight, but it soon became clear that this was only of any potential value when the individual was asymptomatic. There was no bar to premium levels once the symptoms became apparent. To some extent, although the same level of legal prohibition does not apply in the UK, there is little difference. In this country, insurance companies will still load premiums or refuse cover once symptoms are apparent. (Rothstein MR1999) Social and medical considerations As we have implied earlier in this piece, the fundamental nature and importance of the human genome project to humanity as a whole means that its impact has great implications for the fields of law, ethics and social considerations. This is hardly surprising as, at the most basic level, all these three considerations are inextricably linked. Many of the social implications are also tied up with medical considerations and therefore we shall consider both of these elements together. Humans, as a race, have about 3 million pairs of bases that determine their genetic identity. Interpersonal differences between individual humans however, are determined by only one tenth of one present of our collective DNA. These three million base pairs are ultimately responsible for the physical and perhaps behavioural diversity that we observe in our species. (Erickson 1993) It is in the nature of inheritance that this variation has accumulated across the generations by small mutations or variations in the base sequences. These small differences are ultimately responsible for all human diversity including many overt disease process and predisposition or resistance to others. It is clearly important where these mutations take place as some have no functional effect, others may confer some form of advantage or benefit (and thereby the motive factor behind the evolutionary processes) others may cause disease or even be incompatible with life.(Griesenbach U et al 2002), It can be argued that all disease process have at least a genetic component. It can be completely due to a genetic malfunction such as the defect in the single gene for the cystic fibrosis transmembraneconductance regulator (CFTR) which results in an abnormal expression of one protein (the protein is still expressed, but due to one amino acid irregularity it folds in a different way) which results in the clinical situation of cystic fibrosis. (Piteous DJ et al 1997). Equally it may be due to a variation in the genetic code that modifies how the immune system responds to a particular pathogen (Yoshimura, K et al. 1992). As we understand how our genome influences literally every aspect of our health we will inevitably discover more ways to combat and tackle the diseases of mankind. Before we move on to discuss overtly social and ethical considerations we should logically extend the appraisal and examination of the medical issues, as they have a pronounced bearing on these other areas. With the advent of a greater understanding of the human genome and the cellular mechanisms of regulation and disease comes the prospect of gene therapy. On the one hand, the potential benefits for the sufferers of single gene mutation syndromes such as Tay AschÃ¢â¬â¢s disease and Sickle Cell Anaemia are clear and undisputed, and yet the same technology has enormous social and ethical ramifications. There are thought to be about 4,000 single gene defect syndromes known to medical science at present (Termite, S et al 1998). These are the prime targets for the gene therapy researchers There are also an enormous number of more complex, but still primarily genetically determined disease process, such as Alzheimers Disease and schizophrenia, together with the commoner Diabetes Mellitus and hypertension variants which, although having a genetic component, are thought to be manifested after a period of interaction with environmental factors. It is quite possible that the techniques of gene therapy could ultimately be applied to these conditions as well.(Sikorski R et al 1998), Social and medical benefits The advent of understanding of gene function leads to other developments in the fields of both diagnostics and possibly preventative medicine. There is already considerable debate in pharmaceutical circles about the ability of researchers to utilise genetic information to make predictive assumptions about the ability of individuals to metabolise drugs. (Sailor R et al. 1998).One of the big problems with pharmacology is that, although a normal response to a particular drug can be predicted reasonably accurately, there are variations in genetic make-up which cause marked differences in threat of metabolism and excretion of some drugs. In many cases, these differences are of minor clinical importance, but in anaesthetic and cytotoxic drugs, the differences can be lethal. (Wriggle DJ 2004). As extension of this thread of argument is that it is known that some malignancies will respond well to some cytotoxic agents while others will show no response at all. The point behind these comments is that there are considerable efforts in the pharmaceutical industry to identify the particular regions of the genome which are ultimately responsible for these differences. If they can be found it follows that they may either be capable of modification (by gene therapy or other mechanism) or their effect can be measured so that the dose (or even the type) of medication can be adjusted with far more confidence in the knowledge of the likely pharmacodynamics of that individual patient.(Spindle et al 2002). It is the ultimate hope and goal of these efforts that the pharmaceutical industry will ultimately be able to speed up the process of drug development, make the drugs faster and more effective while dramatically reducing the number of adverse drug reactions observed. Social and medical difficulties Gene tests are currently in the process of being developed as a direct result of the human genome project. Some are already commercially available. the social implications here are huge. Quite apart from the medical implications of being able to predict the likelihood of possibly developing certain disease processes, there are legal and social applications as well. Courts have been presented with the results of gene tests in cases as diverse as medical malpractice, privacy violations, criminal cases and even child custody battles.(Diamond. B. 2001) The immediate difficulty in this area is, firstly that there is insufficient knowledge to be able to interpret the results of the gene tests with 100% accuracy. This, when combined with the knowledge that many of the conditions that currently can be tested for have no known or successful treatment, leads to enormous social and ethical dilemmas. While it may be considered quite reasonable to tell a person that they are carrying a defective gene for cystic fibrosis ( as a carrier state, rather than a symptomatic individual) and thereby allow them to make positive decisions with regard to whether they choose to run the risk of passing that particular gene on to future generations. Is it reasonable to tell someone in their 20s that they are likely to develop AlzheimerÃ¢â¬â¢s Disease in their 60s? How will that knowledge impinge upon their approach to life? (Douglas C 2002) Equally how will such knowledge affect the eventual application and acceptance of health insurance policies which are currently worked out on
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