Definition and Examples of Polemics

The European Union ( Eu ) - 985 Words

Through a historic nationwide referendum on June 23, the outright majority of Britons chose to ignore forecasts of financial doom and diminished global clout to opt out of the European Union (EU). In the process, they tuned out world leaders like US President Barack Obama, who had warned free-agent Britain would start at the â€Å"back of the queue† for bilateral trade deals, and financial gurus including Bank of England governor Mark Carney who grimly predicted a recession if the UK quit the union. The final tally showed 30 million people voted in the referendum, a 72% voter turnout, and 52% of them said,â€Å"Sayonara, EU.† Earlier in May, in my column titled â€Å"Rest in peace, European Union?†, I had mused whether the clock was running out on the European Project. Britons, after all, were not the only ones frustrated with the centralization of power in Brussels. Indeed, following the Brexit vote, right-wing euroskeptics throughout Europe have begun calling for their own national referendums. The highest decibels of which emanate from France, currently at loggerheads with local labor unions triggered by EU calls for longer working hours for less overtime to make French businesses more competitive. This does not amuse the French, who jealously guard their 35-hour work week. That said, the UK post-Brexit is in a real pickle. The vote exposed deep divisions among Britons in how they viewed the net benefits of EU membership and brought to the surface hard questions about the futureShow MoreRelatedEuropean Union ( Eu )1648 Words   |  7 PagesEuropean Union The European Union (EU) is a politico-financial union of 28 part expresses that are found predominantly in Europe. The EU works through an arrangement of supranational foundations and intergovernmental-arranged choices by the part states. The establishments are: the European Commission, the Council of the European Union, the European Council, the Court of Justice of the European Union, the European Central Bank, the Court of Auditors, and the European Parliament. Every five yearsRead MoreThe European Union ( Eu )1524 Words   |  7 PagesINTRODUCTION: The European Union (EU) is a political and economic partnership that represents a unique form of cooperation among 28 member states. Formed through a series of binding treaties, the Union is latest in a process of integration begun after World War II in Europe to promote peace and economic prosperity. Its founders hoped that by creating specified areas in which member states agreed to share sovereignty firstly in coal and steel production, economics and trade, and nuclear energy, itRead MoreThe European Union ( Eu )1509 Words   |  7 PagesIn this essay I will discuss why and how the European Union (EU) was set up and the advantages and disadvantages of membership. The EU was set up after World War II in 1939- 1945, bringing harmony and peace among the EU. I will also explain and evaluate the political and economic situation between Post War Europe and understand the historical development of the European Union. Post War Europe had been largely affected by the Second World War and having a huge factor to play in this was the riseRead MoreThe European Union ( Eu )1393 Words   |  6 PagesIntroduction The European Union (EU) is not a typical international organization. With a mixture of supranational and intergovernmental institutions, its unique structure has become a distinctive political system with some resembles a federation. With no path to trace, the EU must determine which direction it should follow suit. However, these difficult discussions foster constant dispute over how much further integration of member states should proceed. Support for the EU moving towards a federationRead MoreThe European Union ( Eu )1223 Words   |  5 PagesThe European Union(EU) contains just 7% of the world’s population, but produces 1/3 of the world’s Gross National Product (Delegation of the EU to the US). A single market merges all 28 countries of the EU into one economic free-trade zone with no trade tariffs imposed on one another. The EU accounts for 51% of all trade that the United Kingdom (UK) conducts with the world (The Data Team 2). Since its admittance to the Union in 1973, Britain’s economy has grown from 326 million Euros per capita toRead MoreThe European Union ( Eu )1583 Words   |  7 PagesThe European Union (EU) is the most successful supranational organization in the world to promote and spread democracy. Without the values and result-based monitoring systems structured through this organization, Central and Eastern Europe (CEE), and ultimately the entire world would be a significantly different place. The EU’s uniqueness and undeniable success stems from its strategic use of integration as key to enlargement and the effective ‘Europeanization’ of countries. Though there are dissentersRead MoreThe European Union ( Eu )1315 Words   |  6 PagesThe European Union The European Union (EU) is a unique economic and political partnership between 28 different countries. It consists of about half a billion citizens, and its combined economy represents about 20 percent of the world’s total economy (Briney, 2015). Today The European Union works as a single market, with free movement of people, goods and services from one country to another. There is a standard system of laws to be followed, and since 1999 many countries share a single currency calledRead MoreThe Eu And The European Union1385 Words   |  6 PagesIntroduction Formed from 28 Member States, the EU has developed an internal single market which enabled it to control what happens in the Member States. The context in which the EU has developed has caused it to be unique in comparison to all the others and through this essay I will demonstrate how the characteristics and functions of the EU are found to be those only associated with the EU. Creating EU Law The European Union has aims which are to promote peace, maintain its values and maintainRead MoreThe European Union ( Eu )1396 Words   |  6 PagesThe European Union (EU) does not have an unlimited power to act. The limits of Union competences are governed by the principle of conferral. Under the principle of conferral, the Union shall act within the limits of the competences conferred upon it by the Member States (MS) in the Treaties. The central debate about competence is with regard to the principle that the EC operates within the confines of attributed powers tends to be obscured by an open-handed reading of the matter in practice. TheRead MoreThe European Union ( Eu ) Essay1264 Words   |  6 PagesThe European Union (EU) was created when the Maastricht Treaty, or now known as the Treaty on European Union, was signed in the early 1990’s. The document marked an essential milestone in the success and development of many European countries. It paved the way for many ot her future treaties and it also created the EMU or the European Monetary Union (â€Å"Europe Without Frontiers†). Though there were other economic European federations prior to the EU, the EU has by far been the more prosperous one.

Symbols in the Mayor of Casterbridge Free Essays

AP English Literature and Composition Miss Hodge 19 March. 2013 Symbolism in The Mayor of Casterbridge A symbol is an object, person, or figure that is used to represent a concept in the story. Throughout the novel The Mayor of Casterbridge, there are three key symbols. We will write a custom essay sample on Symbols in the Mayor of Casterbridge or any similar topic only for you Order Now All three symbols Hardy uses are objects. These three objects all represent something about the main character, Henchard. One of the three symbols also pertains to Farfrae, another character in the novel. The three symbols are the collision of wagons, the bull, and the caged goldfinch. All three of the symbols play a large part in this novel and further help the reader understand the concepts of the characters. The first of the symbols is the collision of wagons. The two wagons that collide are grain wagons; one owned by Henchard, and the other wagon owned by Farfrae. The wreck happens at night, and both of the wagons are filled to the brim with hay. One of the wagons gets stuck and has to be left overnight. The violent collision of the two wagons is more than just a wreck which Farfrae’s waggoner thinks â€Å"[he] must have done [that] a purpose† (Hardy 179). This action symbolizes the ongoing struggle of Henchard and Farfrae’s relationship (college prep). In the beginning of their relationship, Henchard is very pleased with Farfrae, but as their lives go on together, Farfrae begins to become more well-liked by the townspeople than Henchard. After more time passes, Henchard grows very jealous of Farfrae and despises him. They are building up great tension between one another, and the collision just adds to it. The wagon collision also symbolizes the traditional ways in which Henchard does his business. These practices may be outdated and ineffective, but they are what Henchard stands for and values. On the other hand, Farfrae is very modern in his business, and therefore more effective. Farfrae and his modern attitude have caught the eye of townspeople, and they are intrigued by his way of business. The second symbol is the bull. The bull enters the novel when it chases down Lucetta and Elizabeth into a barn and onto the loft. As they try to get away, Henchard is there to save their lives, mainly Lucetta’s. He gets a old of the bull and guides it to the ground. The bull becomes paralyzed, and its nose begins bleeding. Lucetta is crying and feels blessed she was being saved, but Henchard more so because â€Å"[she] once saved [him]† (Hardy 193). Through this action, the reader may begin to feel more sympathetic towards Henchard in the showing of his strength and courage. The bull in the novel also symbolizes the brute forces in the world that threaten human life. Bent on destruction, it seems to embody the unnamed forces Henchard carries. The third symbol is the caged goldfinch. This object is given to Elizabeth at her wedding, from Henchard. Henchard never actually gives the goldfinch straight to Elizabeth, but he leaves it there in the corner of the room. The bird is forgotten there after Elizabeth coldly greets Henchard, which he takes harshly. When the maid finds the goldfinch, Elizabeth then realizes she needs to set out and find Henchard, but she does not know Henchard is with Able being cared for at Able’s cottage. The only reason for Able doing this is because; Henchard once cared for his mother. Able feels he needs to return the favor. When Elizabeth finally catches word of Henchard, he is already dead. Henchard â€Å"didn’t gain strength, for you see, ma’am, he couldn’t eat† (Hardy 304). The goldfinch symbolizes Henchard in his last days. Both Henchard and the goldfinch are not eating and starve themselves in their last days. Hardy ties Henchard’s fate and the goldfinch’s fate together. Both Henchard and the goldfinch live and die in a prison. Though Henchard’s was not literal like the goldfinches, he was still imprisoned by his personality and his past. Henchard cannot escape what he has done in the past, and this is being shown with the symbol of the goldfinch. Even Though Elizabeth reaches out to Henchard in the end trying to weather the storm, Henchard still dies isolated and alone (Holtsberry). All three of the symbols play a large part in this novel and farther help the reader understand the concepts of the characters. Therefore the use of the symbols can be understood clearly. All the symbols reflect an abstract concept. By using the collision of wagons it shows the concept of Henchard and Farfrae’s relationship, and how it takes a turn for the worst. When Hardy uses the bull as a symbol in the novel, it shows the strength and courage of Henchard. The bull also shows the brutal forces surrounding them in their lives. The last symbol is the caged goldfinch. This symbol shows how Henchard lives his life imprisoned in his own actions. Most of the choices Henchard makes that imprison him, he made in the past and when he was a young man. Even though one of Henchards biggest mistakes he makes is while he is a wise old man. This mistake is when he lies to Elizabeth about being her father. By Hardy using the symbols in The Mayor of Casterbridge the uncommon moods of Henchard are accepted by the reader. Works Cited Hardy, Thomas. The Mayor of Casterbridge. New York: Barnes Noble Classics, 2004. Print. Holtsberry, Kevin. The Mayor of Casterbridge. Blogcritics. org. Technorati, Inc, 21 May. 2004. Web. 16 March. 2013. Literary Analysis Essay. Collegepreppappers. blogspot. com. 12 March. 2012. Web. 16 March. 2013. How to cite Symbols in the Mayor of Casterbridge, Essay examples

Auditing and Professional Practice Recurring Issues

Question: Describe the Auditing and Professional Practice for Recurring Issues. Answer: Scenario One The cash flow position of the firm indicates the actual level of cash inflow and outflow during a particular period. As per, Chandler and Edwards (2014) mentioned that the cash flow statement has assisted the investors to understand the cash inflow and the amount of daily operational expenses of the business enterprise. In addition, it shall help the investors to evaluate the current financial status of the entity after the acquisition. As such, the business entity shall have to consider the cash flow statement in the development of the financial as well as the operational strategies of a business enterprise. Hayes et al. (2014) mentioned that that the preparation of cash flow statement is mandatory and is a core component of the annual report in the organization. Thus, it is necessary to collect data relating to the cash flow statement of the business entity to prepare effective financial strategies and achieve business sustainability. The following are the pertinent strategies that can have an adverse impact on the financial position of the business entity. Misappropriation of Funds: If the cash flow position of the business entity there shall be discrepancies in the preparation of the financial statements (Chandler and Edwards 2014). As such, this shall lead to the embezzlements of funds. Thus, this shall facilitate irregularities in the preparation of the financial statements of the business enterprise. Ineffective Financial Reporting There shall be ineffective financial reporting if the cash Flow statement of the business entity is not considered. Kidron et al. (2016) stated that the cash flow statement is an effective part of the year ended annual report of the business enterprise . As such, not emphasizing on the cash flow statement of a business entity shall lead to discrepancies in the financial statements of the business entity. The stakeholders of the business entity would depend on the annual reports of the company to take informed financial decisions. Thus, this process shall be hampered if the cash flow statement is not included within the annual report of the business entity. Kumar and Sharma (2015) stated that the investors should have to depend on the financial statements of the business enterprise to take investment decisions. As such, the cash flow statement shall be an essential financial tool for the business entity to determine the level of cash position of the business entity. This shall also re flect the financial competencies of the firm to pay off the short term loans of the business entity and capability to deal with any crisis situation. Financial Losses - If the cash flow position of the business entity at the time of acquisition is not considered, these shall lead to financial losses for the business entity. According to Lenz and Sarens (2012), that this shall have an adverse influence on the financial position of the entity leading to the development of faulty financial strategies of the business enterprise. The Core Principles at Risk If the cash flow position of the business entity is not considered this shall lead to certain fundamental principles that are at risk. The following are the principles that are at risks Integrity- The principal of integrity refers to the transparency and authenticity in the preparation of accounts. Accountants must have the professionalism and the integrity to prepare the financial statements in the business entity. There shall be certain objectivity to the preparation of the financial accounts in the business entity. As such, this shall guide the accountants to develop financial statements and accounts in free and unbiased manner. Professional competence Objectivity- There shall be certain objectivity to the preparation of the financial statements. Thus, the financial statements shall interpret the financial data and prepare the financial statements. The objectivity of the financial statement is to assist the business entity to assess the financial condition of the business entity. Confidentiality- The attribute of confidentiality is an essential part of the characteristics of accountants. As such, every financial information shall be treated as confidential and have to be preserved from any third party. Professional norms and ethics The accountant shall have professional norms, ethics, and would have to be a guideline to their daily business functionalities. According to Messier Jr, (2016), the professional ethics help the business entity to offer effective accounts and financial services to business entity. Scenario Two The American accounting decision-making model states that there is a seven step process in the financial and ethical decision-making. According to Porter (2014) mentioned that the American accounting decision-making model is a pertinent help in the accounting procedures in the organization. The ethical dilemmas in the workplace would be addressed through the implementation of the operational strategies in the business entity. The decision making process in the organization would be updated to state the operational policies of the business entity. Case facts- The case facts would have to be gathered an appropriate manner to take the necessary facts about organizational growth and sustainability. The definite facts have to be established to aid the growth and business sustainability in the market. Ethical constraints Many ethical constraints can arise in the running of a business entity. As such, this shall ensure that any organization or group working within the organization takes the no undue advantage. Zane was unduly removed from his position and relocated to other position in the entity. Thus, the management of the business entity has to take appropriate decision to prevent such instances from happening. Alternative action In the presence of a business crisis, the alternative courses of action shall have to be developed that shall lead the organization to growth. Furnham and Gunter, (2015) mentioned that the alternative business strategy shall help the entity to guard against any threat for the business enterprise. The business functionalities of the organization shall also be re-innovated to aid business sustainability and growth in an intensively competitive market. Determining the marketing action Arens et al. (2012) mentioned that the best action should have to be determined to overcome any issues. However, that an excellent work audit has been offered to the client by Zane. However, there have been interpersonal issues between the client and Zane that has led to the dismissal of Zane in the workplace. As such, the workforce should be provided with adequate training, to enable the workplace to adjust with every need of the client. Influence of each successive action The influence of each action shall have to be pre-determined so that necessary measures can be taken for organizational growth . According to Porter et al. (2014) mentioned that this should enable the business entity to act as per the client needs, attitudes and wants. In this regard, it can be said that the big four accounting firms in the organization shall have to offer behavioral skills to the workforce to adjust to the changing working environment. In the existing scenario, Luke has to inform the intrinsic details of events that was connected with the removal of Zane as well as his behavioral and interpersonal conflict with the client. The Mary Guy decision making model is distinct from the American decision making model in the terms it is less practical and is more based on theories than facts . Thus, this model shall offer a theoretical overview to Luke to aid in the development of the operational strategies of the business entity. As such, this shall help Luke to adjust to a vulnerable market condition and adapt to the needs of the client. Porter et al. (2014) mentioned that the Mary Guy Decision making model should enable the workforce to adjust to specific norms and guidelines that shall facilitate productivity and would ensure smoother business policies in the working environment. As such, the Mary Guy decision-making model has been an effective business tool to develop the operational strategies of the business entity. According to Kidron et al. (2016), the Mary Guy decision-making model shall facilitate the employees to have a broader perspective about the client views and opinions in the workplace. In con trast to the American Accounting decision-making model, the Mary Guy decision model shall enable the business entity in evaluating each step in the client customer service. In addition, the client servicing costs would be also evaluated in order to reduce any financial losses for the business entity. The Mary Guy decision-making model would help in the business entity in the development of the pertinent theories and the guidelines relating to the operational policies of the business entity. Thus, this would be of help to the employees to adapt to every need of the client. The Mary Guy decision-making model would constitute of the following characteristics in the decision making process- Flexibility, transparency, keeping of promise as well as the achievement of consistent business service over a period. The characteristics of loyalty as well as integrity are the essential parts of the decision making process in the organizations. The Mary Guy decision-making model shall enable the business entity in allocating the work as per the business necessities. Thus, Lukes issue shall be taken seriously and the required people have to take the decisions in regarding to the management activities of the business entity. According to Chandler and Edwards (2014), the Mary Guy Decision making model would assist the management in taking appropriate business decisions. As such, the Mary Guy decision-making model shall help the management of the business entity to allocate work according to the work ethics and the expertise of the business entity. Scenario Three Hayes et al. (2014) mentioned accounts payable should relate to the capability of the business entity to meet the daily expenses of an organization and pay the existing short-term loans of the organization. The account payable statement comes is classified as current liabilities in the Balance sheet of the organization. The accounts payable accounts that are developed would enable the business entity to make the authentic payments to the suppliers in the organization. Evetts (2014) mentioned that effective preparation of the accounts payable statement would assist the business entity to in measuring the existing financial statements of the business enterprise and define each operational expense of the organization. As such, it can be stated that the following are the factors that facilitate organizational risk. Discrepancies in the accounts payable statements The development of the accounts payable statements shall state the amount of money that can be paid to the shareholders in the organization. As such, this shall state the exact amount in monetary terms for the payment to the creditors and the amount of money owned by the debtors in the organization. The discrepancies in the accounts payable statement shall lead to financial losses for the business entity. The accounts payable statement shall assist the business entity to determine the financial strategies of the business enterprise as per the forecasted business sustainability of the entity. Increase in the operation costs- The increase in the operational costs shall be as result of the improper development of the accounts payable statement in the organization. This shall lead to the improper planning of the financial policies and can have an adverse impact on the financial position of the business entity. Hayes et al. (2014) mentioned that the operational expenditures of the business entity should be reflected through the preparation of the accounts payable statement in the organization. Messier Jr (2016) mentioned that the increase in the operational costs is one of the primary risks in the development of error-prone account payable statements in the organization. This shall lead to discrepancies in the development of employee requisitions as well as supplier invoices and issue of payments to suppliers and creditors. Kumar and Sharma (2015) stated that financial discrepancy is one of the issues that can have an impact on the operational policies of the business entity. As such, the preparation of the year- ended annual reports of the company shall be incomplete without the development of the annual reports of the company. This shall lead to inaccurate assessment of the existing financial condition of the business entity and therefore lead to organization to market sustainability and growth in the international market. The preparation of the financial statements There are arises certain errors in the preparation of the financial statements if the account payable statements are not prepared in an authentic manner. Lenz and Sarens (2012) mentioned that the account payable statements in the business entity should state the amount of money owed by the debtors and the creditors in the organization. The accounts payable statement in the business organization shall reflect the total debtors and creditors in the financial statements prepared by the management. According to Kidron et al. (2016), it shall be necessary to overcome the inherent weaknesses and threats that pose a threat to the effectiveness of the financial statements in the end. Internal auditing is an effective method to assess the financial condition of the business entity and respond appropriately for authenticity. As such, it is an essential tool for the business entity to implement authenticity and transparency in the financial statements of the business entity. This shall be neces sary for the preparation of the financial statements for a business entity. Porter et al. (2014) mentioned substantive testing in audit procedure should help in making the audit process more effective and useful. Besides this, the audit procedure used in the business enterprise would be developed as per the needs of the organization. Each supporting document of every transaction shall be verified to facilitate authenticity in the recording of the transactions. In the case of the accounts payable statement of the business entity, by examining the year ended stock of the inventory. The amount of inventory present in the organization shall indicate towards the business sustainability of an organization. This would also help the business entity to review the sales revenue of the organization as well as the production and distribution strategies in business entity. To assess the assertion b, the bank confirmation would have to be executed to evaluate the existing cash and bank balances in the business entity . Evetts (2014) stated that this should assist the management of the business entity to identify the discrepancies in the organization. The bank statement would refer to the details pertaining to the current sales revenue in the organization and as the daily expenses in organization. Chandler and Edwards (2014) mentioned that the existing amount of cash balance in the organization reflects the amount of expenditures as well as the revenues earned in the organization. The substantive test of detail in the case of assertion would assist the entity in the development of the operational strategies of the business entity. As such , the substantive test of detail in the business enterprise shall help the business entity in establishing the accounts payable statement in the business entity The existing cash balance in the organization shall state the amount of sakes revenue in the organization as well as the financial competencies in the organization. As such, the cash balance in the organization shall help the business entity in developing appropriate marketing and the operational strategies for the organization. References Arens, A.A., Elder, R.J. and Beasley, M.S., 2012. Auditing and assurance services: an integrated approach. Prentice Hall Chandler, R.A. and Edwards, J.R., 2014. Recurring Issues in Auditing (RLE Accounting): Professional Debate 1875-1900. Routledge. Evetts, J., 2014. The concept of professionalism: Professional work, professional practice and learning. In International Handbook of Research in Professional and Practice-based Learning (pp. 29-56). Springer Netherlands. Furnham, A. and Gunter, B., 2015. Corporate Assessment (Routledge Revivals): Auditing a Company's Personality. Routledge. Hayes, R., Wallage, P. and Gortemaker, H., 2014. Principles of auditing: an introduction to international standards on auditing. Pearson Higher Ed. Kumar, R. and Sharma, V., 2015. Auditing: Principles and Practice. PHI Learning Pvt. Ltd.. Lenz, R. and Sarens, G., 2012. Reflections on the internal auditing profession: what might have gone wrong?. Managerial Auditing Journal, 27(6), pp.532-549. Messier Jr, W., 2016. Auditing assurance services: A systematic approach. McGraw-Hill Higher Education. Porter, B., Simon, J. and Hatherly, D., 2014. Principles of external auditing. John Wiley Sons.