How to Use a Relative Clause

Relative clauses are also referred to as adjective clauses. They are used to modify a noun, which is either the subject or the object of a sentence. For example: She is the woman who he met at the party last week. I bought a book which was published in Germany last year. Who he met at the party is a relative clause that describes the subject of the sentence, which is woman. Which was published in Germany describes the object of the verb bought. Intermediate-level English learners need to learn relative clauses to improve their writing skills in order to begin crafting more complex sentences. Relative clauses help connect two separate ideas which might otherwise be expressed in two separate sentences. Examples: That is the school. I went to that school as a boy. That is the school (that) I went to as a boy. Thats a beautiful car over there! Id like to buy that car. Id like to buy that beautiful car over there. How to Use Relative Clauses? Use relative clauses to provide extra information. This information can either define something (defining clause) or provide unnecessary but interesting added information (non-defining clause). Relative clauses can be introduced by: A relative pronoun: who (whom), which, that, whoseNo relative pronounWhere, why, and when instead of a relative pronoun You need to consider the following when deciding which relative pronoun to use: Is the subject or object or possessive of a relative clause?Does it refer to a person or an object?Is the relative clause a defining or non-defining relative clause? Relative clauses are often used in both spoken and written English. There is a tendency to use non-defining relative clauses mostly in written, rather than in spoken, English. The Importance of Defining Relative Clauses The information provided in a defining relative clause is crucial in understanding the meaning of the sentence. Examples:   The woman who lives in apartment number 34 has been arrested.The document that I need has important written at the top. The purpose of a defining relative clause is to clearly define who or what we are talking about. Without this information, it would be difficult to know who or what is meant. Example:  The house is being renovated. In this  case, it is not necessarily clear  which  house is being renovated. Non-Defining Relative Clauses Non-defining relative clauses provide interesting additional information which is not essential to understanding the meaning of the sentence. Example:  Mrs. Jackson, who is very intelligent, lives on the corner. Correct punctuation is essential in non-defining relative clauses. If the non-defining relative clause occurs in the middle of a sentence, a comma is put before the relative pronoun and at the end of the clause. If the non-defining relative clause occurs at the end of a sentence, a comma is put before the relative pronoun. In defining relative clauses, there are no commas. Examples:   Children who play with fire are in great danger of harm.The man who bought all the books by Hemingway has died. Generally,  who  and  which  are more usual in written English, whereas  that  is more usual in speech when referring to things. Relative Pronouns and Defining Relative Clauses Examples:   Thats the boy (who, whom) I invited to the party.Theres the house (that, which) Id like to buy. Relative Pronouns Used as a Possessive Examples:   Hes the man whose car was stolen last week.They were sure to visit the town whose location was little-known. It is preferable to use  that  (not  which) after the following words: all, any(thing), every(thing), few, little, many, much, no(thing), none, some(thing), and after superlatives. When using the  pronoun  to refer to the object,  that  can be omitted. Examples:   It was everything (that) he had ever wanted.There were only a few (that) really interested him. Examples:   Frank Zappa, who was one of the most creative artists in rock n roll, came from California.Olympia, whose name is taken from the Greek language, is the capital of Washington State. Relative Pronouns and Non-Defining Relative Clauses Examples:   Frank invited Janet, who (whom) he had met in Japan, to the party.Peter brought his favorite antique book, which he had found at a flea market, to show his friends. That can never be used in non-defining clauses. Possessive in Non-Defining Relative Clauses Example:   The singer, whose most recent recording has had much success, was signing autographs.The artist, whose name he could not remember, was one of the best he had ever seen. In non-defining relative clauses,  which  can be used to refer to an entire clause. Example:   He came for the weekend wearing only some shorts and a t-shirt, which was a stupid thing to do. After numbers and words like  many, most, neither, and some, we use  of,  before,  whom,  and  which  in non-defining relative clauses.   Example:   Many of those people, most of whom enjoyed their experience, spent at least a year abroad.  Dozens of people had been invited, most of whom I knew.

A Brief Look at Euthanasia - 1394 Words

Euthanasia is the action of terminating the life of a suffering human, with the assistance of a qualified doctor. It ends the life of someone whose quality of life is low, or involves an extreme amount of pain. Therefore euthanasia is halting the suffering in a humane, dignified way. Death is a very private matter and is something dealt with differently among all people. Many aspects go into making a final decision such as finances, morals, religion, law, and family. These aspects can be used as a pro, but as a con also. Overall, euthanasia should be legal and ultimately be the decision of the patient whether to consent to this action because it is the right of every human to decide for themself whether to die peacefully or live potentially suffering. There are two types of methods to euthanasia, voluntary and involuntary. Voluntary is classified as painlessly ending an individual’s life. What classifies a person as being an acceptable candidate for voluntary euthanasia? There are, generally, five criteria that a patient should meet to be considered. These five include having a terminal illness, experiencing intolerable pain as a result of the illness, has competently expressed a wish to voluntarily die, could not possibly benefit from the discovery of a cure during their expected time left to live, and could not commit suicide without assistance. When a person meets all five areas it would then include a physician review of their case, patient consent, and the action ofShow MoreRelatedThe Legalization Of Physician Assisted Death1173 Words   |  5 Pages The idea of committing euthanasia and physician- assisted suicide (PAS) had a historical root in the nineteenth century and referred as skillful alleviation of suffer ing1 in Latin transcripts. Recently the theme of the legalization of physician-assisted death (PAD) in Canada boosted in 2012. The decision of the British Columbia Supreme Court in the case of Carter v. Canada (Attorney General) was the threshold of the theme. It ruled that the Canadian Criminal Code 2 prohibition against PADRead MoreActive Euthanasia Pros and Cons Essay1640 Words   |  7 PagesAbstract Euthanasia is a long debated topic, going back for decades in our country alone. Both sides of the topic have valid points morally and ethically. The Netherlands have had euthanasia laws in effect since 1973. America has very few states with legislation on the books: Oregon enacted in 1997, Washington 2008. Germany experimented with Active Euthanasia in the 1930’s, resulting in one of the most horrendous genocides in the past millennium. No where else do we have a cohort more at riskRead MoreArgument Analysis: Euthanasia and the Right to Die Essay1035 Words   |  5 PagesThe right to die and euthanasia, also known as physician-assisted suicide, have long been topics of passionate debate. Euthanasia is simply mercy killing while the phrase â€Å"physician-assisted suicide† regards the administering or the provision of lethal means to aid in the ending of a person’s life. The right to die entails the belief that if humans have the governmental and natural ri ght to live and to prolong their lives then they should also have the right to end their life whenever desired.Read More Life Or Death Essay1532 Words   |  7 Pageseffects people morally, socially, and politically. At local clinics, some people will go as far as to hold protests. These are just some issues that effected people in the past and present ethically. Yet despite these issues, society has continued on. Euthanasia is an issue that concerns people of all ages in society today. Imagine, if you would, that you had a relative on his death bed with cancer. Their was no possible surgery that could remove the tumor. The doctors say that he could be suffering forRead MoreThe Ethical Issue Of Physician Assisted Suicide1580 Words   |  7 Pagesto explore the prospects of physician assisted suicide as for the greater good and as a modern ethical obligation. Gorsuch, Neil M.. â€Å"Future of Assisted Suicide and Euthanasia.† Princeton, NJ, USA: Princeton University Press, 2006. 1-24, 180-200. The author of this book set the stage by giving a brief history of euthanasia and doctor assisted suicide in American and in various countries across the globe, mentioning cases such of Doctor Kevorkian of the early ‘90s in America assisting in theRead MoreThe Death Of Euthanasia And Euthanasia3752 Words   |  16 Pages Euthanasia has long been a topic of debate and can be characterized as indirectly or directly bringing about the death of another person for that person’s sake. Forms of euthanasia that are most commonly brought up include passive euthanasia, which is the legalized practice where someone is allowed to die by not doing something that would prolong life, and active euthanasia, which involves performing an action that directly causes someone to die. Furthermore, they can be further differentiatedRead More Legalizing Euthanasia Essay2003 Words   |  9 PagesLegalizing Euthanasia Euthanasia is an arising moral contemporary issue. A brief definition of euthanasia would be the intentional termination of life by another at the explicit request of the person who dies (Netherlands State Commission on Euthanasia). This may look like an only solution to many people whose lives are seemingly wasting away, or have been fully spent. Whether we should let such people die is an argument that is yet to mature. As sincere as this plea may sound, there areRead MoreEssay on Active Euthanasia, Free Will and Autonomy1945 Words   |  8 PagesActive Euthanasia, Free Will and Autonomy Medicine in the hands of a fool has always been poison and death. -C. J. Jung Euthanasia, from the Greek, quite literally means the good death. Advocates of euthanasia, offer it as a solution for the emotional, psychological and physiologic suffering of terminally ill patients. The type of euthanasia, which is presently under debate, is called active euthanasia and is defined as an act performed by an individual to bring about the deathRead MoreEuthanasia Is The Intentional And Painless Ending Of Life For Animals2030 Words   |  9 PagesEuthanasia is the intentional and painless ending of life for animals that are suffering from an incurable disease. In small animals is performed by an injection into the vein of an agent consequently ending in the death of the pet. When an animal is euthanized they become unconscious which is firstly followed by respiratory arrest and then cardiac arrest. If there are no cardiovascular defects in the animal generally within 30 seconds of unconsciousness cardiac arrest will occur. –  © 2014 VeterinaryRead MoreEut hanasia Prologue To The Holocaust4567 Words   |  19 PagesEuthanasia Euthanasia: Prologue to the Holocaust Sophie Payne Introduction to Historical Research Methods April 20, 2017 Sophie Payne Euthanasia: Prologue to the Holocaust Euthanasia, the practice of intentionally ending a life to relieve pain and suffering, dates to the first and second centuries. Euthanasia comes from the Greek word Eu (good) and Thanatosis (death). While euthanasia typically refers to the assistance of a painless death for a chronically or

My High School Is A Safe Environment - 1611 Words

I come from a school where the guys wear bowties and khakis and the girls dress up in a nice dress or skirt more often than not. There are more parent volunteers than imaginable and practically the whole town comes out to support the football team on Friday nights. I have lived a sheltered life so far†¦ my parents are still together, no major deaths in the family, and if someone mentions drugs or teen pregnancy, I’m a deer in headlights. While I have lived a life that I consider to be pretty great so far, I am still aware that that is not the case for many other students in their community. My high school is a safe environment, full of students and teachers who want to be there. However, there are many students who have no desire to be there, who wish more than anything to drop out. Even so, they are expected to thrive in a school that needs police officers to protect students from other students. They are expected to thrive in a school where countless teens are pregnant compared to the handful at my school. They are expected to thrive in a school where the stairwells, the stairwells of all places, are highly dangerous places with drug deals and violence compared to my school where they are filled with messages about pep rallies and student government. While these sound like stereotypes, for far too many students this is their reality. I enjoy going to school, so it is very hard for me to wrap my head around the idea of anyone wanting to drop out of high school. I just don’tShow MoreRelatedHigh School, A Safe And Orderly Climate878 Words   |  4 PagesLooking back on my own High School experience, I can safely say that my school was effective. The various characteristics of an effective school include, strong leadership, a clear school mission, a safe climate, monitoring student progress, high expectations, and so on. I witnessed these elements that make a school effective, and thus received a quality education. When I compare my high school to my field observation, I see many negative differences. The school is chaotic and does not function wellRead MoreErikson s Stages Of Psychosocial Development Essay1327 Words   |  6 Pagesadolescents are attempting to construct their identity; determining who they are, what they value, and where they fit in society (Berk, 2003, p. 314). 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The environment in return creates a response that could potentiallyRead MoreThe Importance Of A Sa fe And Healthy Learning Environment1623 Words   |  7 PagesEarly childhood has been on a high due to new research that has proved its effect on education of a child. The goals of Early Childhood programs are to provide programs to children and their parents that support the children in learning, daily routine practice, health needs including wellness, and to strengthen the gap between home and school. All of these goals are beneficial to the student as an individual learner. If a child is healthy and well, then they will be more likely to succeed insideRead MoreMy Experience During Middle School986 Words   |  4 Pagesof learning environments and teaching methods; however, the effectiveness of schools and teachers continuously influences all school-aged children. Throughout this analysis, I will focus primarily on my experience during my 6th grade year in middle school, including how my success was affected by the effectiveness of the school and my teachers throughout the year. Upon my transition to middle school, I was 10 years old. In my case, elementary school ended at 5th grade and middle school started atRead MoreMy Vision For Leading A School1680 Words   |  7 PagesStudents are at the center of my educational universe. Decisions and policies must focus on doing what is best for student achievement in a school. Their successes and failures defines and evaluates the school and the administration. My vision for leading a school is predicated on promoting their successes and reducing their failures. Developing a school with a strong culture of achievement, instruction, and security for all stakeholders involved that helps build an environment where students can prosperRead MoreSchool Should Be A Safe Learning Environment For Children899 Words   |  4 Pagesinto schools. School should be a safe learning environment for children. Children should not feel like their life is in danger in any kind of way. And it is the teachers and other adults in the bu ilding place to protect every child. In my opinion, I think that school officials should have the right to check for drugs and weapon at any time. My reason for this is because first kids can be selling drugs in school. Secondly, there are so many school shootings happening today. Thirdly, its school officialsRead MorePeople Talk About Change All Of The Time And More Often1622 Words   |  7 Pagestalk about change all of the time and more often than not change does not occur. The majority of people do not take action for any change to happen. Many schools are failing as student’s needs are not being met by the school system. Supporting the changes needed to raise students in a successful environment need to be addressed by the school board and the surrounding community. By the time college approaches, students realize that they are not prepared for college. These students then scrambleRead MoreMy Professional Growth as an Education Major Essays1044 Words   |  5 Pagesthe numerous experiences I have had during my time at Benedictine University, I have learned different lessons and values that will prove important to my teaching career. The different courses, teachers, and schools that I had the opportunity to work with have helped me grow as an educator and provided me with the tools needed in order to be successful. My first observation experience was eye-opening. Upon my arrival to Providence Catholic High School, I only had basic knowledge about what it tookRead MoreThe Association For Middle Level Education1463 Words   |  6 PagesLevel Teacher â‚ ¬Ã¢â€ž ¢s use their knowledge of major concepts, principles, theories and research to improve their practice. The AMLE Standards provide a guideline to assist in curricular decisions, preparation and planning and providing a safe and effective learning environment for the Middle Level Students. Standard One; Young Adolescent Development is imperative for being an adequate educator for this age level. In order to successfully fulfill these standards, it s important to understand the transitional

Marina Carrs Portia Coughlan Essay Example For Students

Marina Carrs Portia Coughlan Essay Later, she tornments Maureen with suspicious questions wanting Maureen to admit she is still a virgin although she is almost forty years old. When Maureen finds out that she did not receive the letter, she gets mad, angry and viscious and uses hot oil to burn her mothers hand again. She leaves the old lady dying on the floor and goes to see Pato who is leaving for England again. The ending is ambiguous. What really happens to Mag, and how Maureen is disappointed, is not clear. The most plausible explanation is that Maureen suffered a second nervous breakdown. The play makes one realise the power of human emotions. Maureen is obsessed with her virginity. She wants to have a man beside her. She wants to be an expert in mans behaviour in bed. She wants her sexuality to be released, she wants to be a woman. However, she cannot, as she is sticked to her mother who abuses and tornment her everytime she sees her. Maureens anger is manifested through her violent behaviour she offends Mag, she burns her hand with hot oil, she plays word games to make her mother angry and jealous. Later on, we can find out that Pato is engaged to some Dolores, which makes Maureen realise she has no possibility to make her dreams come true. That causes another breakdown if she was ever recurred from the previous one. In the act of madness and anger ahe in fact kills her mother or at least imagines doing it. And thus, her sexuality influenced her violence towards others. This is another case when a non-fulfillment of the sexual needs leads to a mad behaviour which results in physical and psychological violence. The fall of women into sexual problems, madness and violence is present in Irish literature. Women, as being more vulnerable and introvertic, have a tendency to casual breakdowns which consequently may result in different dimensions of madness that leads to a cruelty and violence. Women are very sensitive concerning their sexuality, any rejection of it may have a terrible consequences just as in cases above. Killing a child, killing herself or killing an old mother. All these women felt a terrible loss of something and a total dissatisfaction with themselves, their lives, their relationships or the lack of them. Such disenchantement can be an enormously dangerous matter. Being disappointed, rejected and abandoned by those beloved ones, caused Hester, Portia and Maureen fall into madness. Not thinking clearly, they committed the deeds that destroyed them completely and had a major influence on others. Portia left her parents with no offspring and her husband with three young bouys who needed a mother, Hester killed her daughter whose father Carthage loved her enormously, and Maureen this case is not so clear asuming that she just imagined killing her mother which she did not do in reality, left an old woman with a mad, dangerous and obsessed daughter. Thus, all three elements sexuality, madness and violence are strictly connected here. There is no case where one of them can be excluded. As far as the Irish literature is concerned madness, violence and sexuality are so often presented as they are close to a real life. And art is supposed to reflect every aspect of reality, no matter whether positive or negative. And it is easier to believe that a woman rejected by her beloved lover falls apart and into madness and takes a violent revenge on her oppressors, than in a romance that ends with a wedding. Real life does not use the phrase And they lived happily ever after.

Risk Based Auditing Business Accounts

Question: Discuss about theRisk Based Auditingfor Business Accounts. Answer: Introduction Auditing refers to the inspection of the accounts of the companies (Zu 2013). A business organization has a lot of different accounts to maintain. Thus, it is natural to make some errors while maintaining those business accounts. Here comes the part of the auditors. The main responsibility of the audit process is to officially inspect those various accounts of the organization and makes it sure that there is not any kind of errors in those accounts (Kinney 2016). There is a lot of importance of the audit process. A true annual report of an organization reflects the financial and overall position of the company. Annual reports are one of the most crucial medium to the investors by which they can judge the actual financial position of the company and they can decide whether they will invest in the company or not. Hence, it is the utmost responsibility of the auditors to make the annual reports of the companys error free. The audit process is done by the independence body of auditors wh o has no connection with the organization. It is mandatory for the companies to conduct audit so that the various accounts of the business can be verified (Cao, Chychyla and Stewart 2015). Traditional Auditing vs. Risk-Based Auditing As per the above discussion, the main aim of the audit process is to inspect the various accounts of a business organization. However, there are different processes to conduct an audit. Traditional audit process is the process that has been adopted by a large number of auditors all over the world. There are certain criteria which have been followed by the auditors while doing an audit. The aim of the traditional audit process is to conduct tests and reviews on the various issues of the financial statements of the companies. The objective behind this process is to verify the truth and fairness of the financial statements (Wan and Li 2016). The conducted tests includes the test on the internal controls used by the companies to procure various figures in the financial statements, the tests on the amounts shown in the various accounts and the tests on the several accounting posting systems of the business. After the verification of these above aspects, the auditors issue his/her certific ate stating the truthfulness of the financial statements of that company (Jones and Smith 2014). However, the risk based approach of audit, commonly known as the RBA audit approach, applies totally different measures to verify the financial position of any company (Griffiths 2012). RBA is an audit approach which deals with all the risk factors of the companies related to the financial position. RBA approach uses risks to develop the strategies for the management system of an organization. RBA audit provides the mechanism to assess various risks involve achieving the long term objectives of the organization. RBA also provides the mechanism to monitor and perform the internal audit system of the organization. It has been considered that RBA audit system has been an evolution in the audit process all over the world as RBA audit system has totally changed the way audit system thing and talk about risks (Pitt 2014). Origin of Risk-Based Audit RBA audit system is a unique process of auditing that focused on the management and analysis of the risk in an organization (Johnstone, Gramling and Rittenberg 2013). There is an existence of a history about the origin of the risk base audit system. There was an incident in the United Kingdom about an audit issue. In the year 1999, the Turnbull Report on the corporate governance matters demands a risk assessment statement about the shareholders of the company. This process has been considered as the main encouragement about the introduction of the risk based audit system. This incident encouraged to give emphasis on the risk involved rather than just checking the various accounts of the organization (Messier 2014). The risk based audit system includes the guidelines of the Committee of Sponsoring Organization (COSO), the guidelines of AS/NZ3 and others (Lpez Gavira, Prez Lpez and Romero Garca 2014). After this incident, the whole audit world felt and understood the need of risk asses sment at the time of the auditing process. There are some controversies around the risk assessment procedures of the RBA audit system. Some people consider RBA audit system as an ineffective tool in the audit process. However, this particular risk based audit system has become more popular all over the world. Steps in Risk-Based Auditing The risk based audit process is designed to increase the efficiency and effectiveness of the audit process in an organization. Thus, it is the duty of the RBA audit system to focus on the timing, nature and extent of the audit areas where there is a high possibility of occurring the material mistakes. There are certain steps involved in the RBA audit system as this is a systematic process. The auditors need to follow these particular steps to bring efficiency and effectiveness in the audit process of the organizations. The steps of the RBA audit system are discussed below: The first step in the RBA audit system is to have the understanding about the organizations. In order to get the idea about the risks, the auditor needs to have the proper understanding about the entity organization and the environment in which the organization operates. Understanding the entity requires a lot of things which includes the understanding about the nature of the business, industry, the specific structure of the ownership of the business, environmental regulations, competitors of the company, internal structure of the company, the process of financial reporting and the process of internal control. To know all this above mentioned aspects is not any easy job for the auditors. Confusion often works among the auditors about the selection of the type of information and how much information needs to be obtained for the purpose. However, it is the responsibility of the auditors to recognize the control system that would be relevant for the audit process. In this case, the inte rnal control is divided into five parts to assist the auditor. They are: The control environment The risk assessment process of the entity The information system used for the financial reporting The audit related control activities, and Monitoring the control activities These steps should be followed by the auditors at the time of performing the RBA audit system (Ward and Peppard 2016). The very next step after the understanding about the various aspects of the entity is the identification and the assessment of the risks involved with the organization. The auditor understands about the business environment of the entity helps to identify those relevant risks that can cause damage to the financial reporting of the company. In this area, skills and professional judgments of the auditor are needed to not only identify those risks but also evaluate how they will affect the recognition, measurement, presentation and the disclosure of the financial reports of the company. The risk assessment is done by the auditors at the planning stage of the audit program. The risks are reassessed in the case of identification of the new risks relating to the audit process. There are two type of risk in the risk classification process and they are the normal risks and the greater than normal risks. Normal risks are the kind of risks that has a probability occurring. On the other hand, g reater than normal risks are the risks which have less probability of occurring. The determination of the nature, time and extend of the various audit procedures depends on the process of risk assessment. As per the general rule of the RBA audit system, more persuasive evidences are required to reduce the level of the risks in case of the greater than normal risks. Hence, one simply cannot ignore the importance of risk assessment. In this case, it has to be noted that risk assessment of an organization demands a greater level of skill and expertise of the auditors as it is a complicated process (Sawyer and Bright 2014). The next step in RBA audit system to respond to the risks identified. The auditor needs to have proper evidence about the assessment risk regarding materiality and other financial issues so that he/she can start the audit campaign. There are some factors that are considered by the experienced auditors at the time of the development risk response design. They are as follows: The financial report may have the overall effects of the identified risks. The effects of the identified risks at the level of assertion. The expected result of the tests whether they can meet the objectives of the tests There are various aspects as well of the audit report. They are: The setting up of the test objectives It has to be identified whether there is any need for the use of the experts or specialists The identification of the time of the assessment of risk It needs to be determined that whether there is any need for the use of the precious audit reports The controls that need test needs to be identified Determination of the testing areas where normal risk will be applicable and the areas where above normal risk will be applicable The extent of reliance on the test results needs to be determined It needs to be specified that whether there is any need for the further audit process or not In the case of the normal risk assessment, there is a need for the control testing when the substantive testing fails to provide enough audit evidence to carry on the audit process. On the other hand, in case of above normal risks or high risks, the auditor must include the substantive audit testing to get enough audit evidence to carry on the audit process (Leung 2016). The last step in the risk based audit process is the drawing of the conclusion about the respective auditors. After the performance of the audit process by the auditors to address the assessed risks, the obtained evidence needs to be evaluated by the auditor to determine whether the initial risk assessment is appropriate or there is any need for a further risk assessment. The auditor needs to be assured that there is no material mistakes are there in the financial statements of the business organization and to prove this, there has to be sufficient evidence. Further audit needs to be performed in case of the absence of concrete audit evidence. The auditor will be able make a conclusion on the overall risk assessment of the financial reports of the company with the help of sufficient and appropriate audit evidences (Epstein and Ramamoorti 2016). Conclusion From the above overall discussion, it can be said that the importance of risk based audit approach is more than that of the traditional audit approach. The traditional audit approach sometimes omits the risk factor involved with the financial report of any organization. The foundation of the entire audit program can be provided by the rightly timed and performance of the risk assessment by the experienced auditors. The differences between the traditional audit and risk based audit are given below: Traditional Audit Approach Risk-Based Audit Approach Risk assessment happens periodically Risk assessment is a continuous process Internal audit and accounting is responsible for the identification of risk and the management of control All members of the organization are responsible for the identification of the risks involved After the inspection and detection of the risks, it takes action against them Anticipation and prevention of the business risks and continuous monitoring of the risks are the main functions of this audit process. The primary source of the business risks are the inefficient people The primary source of the business risks are the inefficient processes and operations Financial risk avoidance is the function of the control process To avoid the unacceptable risks is the function of the control process (Buckley et al. 2013) The above table clearly shows that risk based audit is much more effective than the traditional audit process. The most crucial advantage of risk based audit is that it provides a continuous surveillance on the financial risk factor in an organization which includes in the financial statements. This is the reason most of the companies and auditors are adapting the risk based audit approach as the audit process (Collings 2013). References Buckley, J.P., Furze, G., Doherty, P., Speck, L., Connolly, S., Hinton, S. and Jones, J.L., 2013. BACPR scientific statement: British standards and core components for cardiovascular disease prevention and rehabilitation.Heart, pp.heartjnl-2012. Cao, M., Chychyla, R. and Stewart, T., 2015. Big Data analytics in financial statement audits.Accounting Horizons,29(2), pp.423-429. Collings, S., 2013.Frequently Asked Questions in IFRS. John Wiley Sons. Epstein, B.J. and Ramamoorti, S., 2016. Today's Fraud Risk Models Lack Personality.The CPA Journal,86(3), p.14. Griffiths, M.P., 2012.Risk-based auditing. Gower Publishing, Ltd.. Johnstone, K., Gramling, A. and Rittenberg, L.E., 2013.Auditing: A Risk-Based Approach to Conducting a Quality Audit. Cengage Learning. Jones, M. and Smith, M., 2014. Traditional and alternative methods of measuring the understandability of accounting narratives.Accounting, Auditing Accountability Journal,27(1), pp.183-208. Kinney, W.R., 2016. GAAS 1963-2012: The Global Foundations of Independent Audits and Research in Auditing. InOSU Accounting Research Conference. Leung, D., 2016.Inside Accounting: The Sociology of Financial Reporting and Auditing. Routledge. Lpez Gavira, R., Prez Lpez, J.. and Romero Garca, J.E., 2014. Positions on Regulations Affecting Auditing and Nonauditing Activities.Journal of CENTRUM Cathedra: The Business and Economics Research Journal,7(1), pp.75-90. Messier, W.F., 2014. An approach to learning risk-based auditing.Journal of Accounting Education,32(3), pp.276-287. Pitt, S.A., 2014. International standards for the professional practice of internal auditing. Sawyer, A. and Bright, K., 2014.The Access Manual: Designing, Auditing and Managing Inclusive Built Environments. John Wiley Sons. Wan, J.G. and Li, T.L., 2016, January. An applicable approach for performance auditing in ERP. InMATEC Web of Conferences(Vol. 44). EDP Sciences. Ward, J. and Peppard, J., 2016.The Strategic Management of Information Systems: Building a Digital Strategy. John Wiley Sons. Zu, L., 2013. Social Auditing. InEncyclopedia of Corporate Social Responsibility(pp. 2179-2188). Springer Berlin Heidelberg.

Lord Of Flies By William Golding Essays - English-language Films

Lord Of Flies By William Golding William Golding's Lord of the Flies is a sordid tale about a group of kids who are stranded on a deserted island after their plane crashes. The story is set during the Atomic War and plenty of references are made to the fact. However, the real key to the story lies in the role of Beelzebub, Lord of the Flies. Beelzebub has a central role in the story as he represents the Beast, or evil, that dwells within all humans. The Beast cannot be hunted and since it dwells within all humans, humans are all guilty because mankind is sick. The destruction of mankind is a point that Golding makes apparent often in this novel. He establishes early on that Beelzebub is a force within all humans that drives them to destroy and maim. In the story the central emblem of the story lies in the dead airman. The boys mistake him for Beelzebub and basically begin to worship him. In fact, the most effective portrayal of Beelzebub appears early in the novel in the form of the dead airman. The parachute carries him through the night to the top of the mountain, where his body is entangled in the trees. It is in the way in which he is hung that makes it appear as if he was sitting on a throne of some sort. Sam n Eric first come upon it and are scared to death at the mere sight of it. However, when the whole group returns to the site the horrific monstrosity bewilders them. In this quote from the book it clearly states the group's actions. " Behind them the sliver of moon had drawn clear the horizon. Before them something like a great ape was sitting asleep with its head between his knees. Then, the wind roared in the forest, there was confusion in the darkness and the creation lifted its head, holding toward them a ruin of a face. " The experience alone accelerates the deterioration of the already weak civilization of the group. The experience brings young Jack to committing himself fully to the newfound dark religion. (Johnston, 126) Beelzebub was the cause for accelerating the destruction of the boys. He was not the outright cause. The Atomic War generated the novel; it was the sole reason that brought the boys to live on the island in the first place. It is in this sense that the boys only duplicated the adult society that had been crashing down around them while they were part of the civilized world. Golding uses the dead airman to continue the war on throughout the novel. With each new day the boys become more and more savage. One by one the boys lose sanity. Beelzebub is slowly entering the boys, and through the use of Jack as a minister of evil, delivering the boys to insanity and corruption. (Gindin, 160) Golding however does offer mankind hope through the character of Simon. Simon is the one character in the story that knew how to deal with Beelzebub. The day before Simon dies he learns that Beelzebub dwells within and cannot be hunted by humans. Simon finds that the evil Beelzebub represents is inside people and ineradicable. Simon is the only character in the novel to come to terms with the darkness and impending doom of the group's situation. Simon looks darkness in the face and, with great courage, comes to terms with the ignoble nature of mankind. Beelzebub has blinded every other member of the group. Piggy, for instance, pins all blame on Jack. Piggy misses the point because Jack is only the minister for a greater evil. Jack is to blame only in the sense that he lives in all of us, that we are all guilty because mankind is sick. Still, Simon is the one exception to this general condemnation. Simon is the one spiritually sound person on the island. Simon is an epileptic and it is sickness that makes him a saint. Simon is not interested in leadership and prefers to keep to himself. Rather than involve himself in the promotion of the self, Simon concentrates on the nature of reality. He is one of the meek, of the poor in spirit, who are promised the kingdom of heaven, not the congratulations and rewards of earthly fortune. After the group removes Simon the decline in morality is greatly accelerated. Golding does not immediately symbolize this acceleration though. He allows it to flow from a series

12 Best Art Schools in the World

12 Best Art Schools in the World SAT / ACT Prep Online Guides and Tips If you have a passion for art, there are some great college options out there for you! Art schools can provide you with the tools you need to develop your skills and make a career out of what you love. In this article, I'll give you a list of the best art schools in the world, tell you what each of their programs is like, and give you some tips on how to choose the right one for you. What Makes a Great Art School? The best art schools are institutions that teach students to think creatively across disciplines and provide them with the instruction and resources that will enable them to fulfill their artistic potential. All the schools on this list are forward-thinking, well-respected colleges with constantly evolving curricula that always keep pace with changes in the art world. They have international name recognition and strong reputations as a result of the successes of their alumni. These universities offer a variety of majors in artistic disciplines that will lead to fulfilling careers. They also have cutting edge facilities that allow students to make their visions a reality, whether that involves welding a giant metal sculpture or creating life-like 3D animations. Programs in the digital arts are prominent features of most of these colleges because knowledge of design programs and other art-making software is crucial in the current artistic landscape for students who hope to develop their practice into a career. The schools on this list provide excellent career counseling services to make the transition from student to professional as smooth as possible for their students. Many provide students with the opportunity to work at internships or in other professional development contexts while still in school so that they can build their experience and be prepared to take on the job world. At a great art school, you’ll be consistently inspired through interactions with some of the most interesting and creative people you’ll ever meet. If you love art, these schools will help you develop your passion and take it to places you never even thought possible! Make your dreams a (sur)reality. The Best Art Schools in the World Without further ado, here's a list of the top twelve art schools in the world ranked by reputation and quality! #1: Rhode Island School of Design- Providence, Rhode Island (US) Undergraduate enrollment: 1,976 Acceptance rate: 29% About the School: RISD is considered by many to be the best art and design school out there. With distinguished faculty members, extensive resources for students, and a strong career services department, RISD offers pretty much anything you could want in an art and design education. RISD also has an associated museum with thousands of works in its collection that span different time periods, cultures, and media. Rhode Island School of Design #2: School of the Art Institute of Chicago- Chicago, Illinois (US) Undergraduate enrollment: 2,889Acceptance rate: 61% About the School: School of the Art Institute of Chicago boasts a strong global reputation; its alumni include Georgia O'Keeffe, David Sedaris, and Edward Gorey (who is one of my favorite artists!). SAIC has an interdisciplinary curriculum, meaning that students are encouraged to experiment widely across artistic disciplines before deciding on the best medium for their ideas. The education at SAIC is highly customizable, encouraging students to be creative in combining different types of art. Off-campus study is also required at SAIC. Students can fulfill this requirement through an internship program, study trip, or study abroad experience. This provides a bridge to the art world outside of college and helps students prepare for careers in the arts. School of the Art Institute of Chicago #3: California Institute of the Arts- Valencia, California (US) Undergraduate enrollment: 984Acceptance rate: 24% About the School: CalArts is an internationally recognized art school that encourages students to go beyond the boundaries of traditional media. It has a strong focus on individualized attention for each student. Students are also given a high level of creative freedom and independence in their studies- artistic promise is the number one criteria for admission. CalArts also participates in the Community Arts Partnership, which gives students the opportunity to teach art to youth in Los Angeles while gaining experience and earning an income. The Institute provides resources such as internships and mentoring programs for students to help them translate their artistic skills into a career after college. California Institute of the Arts #4: Central Saint Martins College of Art and Design- London, England Undergraduate enrollment: 3,013Acceptance rate: Not reported About the School: Central Saint Martins is a constituent college of the University of the Arts in London. It is considered one of the world’s leading institutions in art and design education. The college offers nine different areas of study to students, including Graphic Communication Design, Fine Art, and Jewelry and Textiles. Students are encouraged to develop their ideas beyond the accepted boundaries of each artistic discipline and to always be open to new approaches and ideas. Facilities include digital fabrication studios, letterpress studios, a digital media lab, an animation lab, and more. CSM College of Art and Design #5: Parsons School of Design at The New School- New York City, New York (US) Undergraduate enrollment: 6,695Acceptance rate: 51% About the School: The New School emphasizes a design thinking approach to solving problems on a global scale. Parsons is dedicated to remaining on the cutting edge of arts education; it strives to continually embrace new trends and interdisciplinary approaches to the arts. It also has a community service and social justice focus, encouraging design projects that have tangible outcomes in the world. Parsons provides one-on-one career counseling to students as well as connections to jobs and internships through the Center for Student Success. Parsons #6: Berlin University of the Arts- Berlin, Germany Enrollment: 3,618Acceptance rate: 20% About the School: The Berlin University of the Arts is the largest art school in Europe. Its faculty includes some of the most well-respected contemporary artists in the world, including Chinese artist and social activist Ai Weiwei (watch the documentary Ai Weiwei: Never Sorry about his work- it’s super interesting). There are four colleges within the University system that specialize in Fine Arts, Music, Design, and Performing Arts. Berlin University of the Arts has more than 170 international partnerships with other universities. The university hosts over 500 events every year and is a key cultural venue in the city. Students present their work to the public in exhibitions, concerts, dramatic productions, evenings of song, readings, and lectures. Berlin University of the Arts #7: Pratt Institute- New York City, New York (US) Undergraduate enrollment: 3,439Acceptance rate: 50% About the School: Pratt is at the center of the New York art scene, and is consistently ranked among the top art and design colleges in the world. A highly distinguished faculty made up of leaders in artistic fields means that students will make meaningful connections to the art world during their time at Pratt. Career Counseling services are excellent and have a high job placement rate after graduation. Pratt also sits on a beautiful enclosed campus that gives students a sanctuary apart from the hectic city life. Pratt Institute #8: ArtCenter College of Design- Pasadena, California (US) Undergraduate enrollment: 2,005Acceptance rate: Not reported About the School: ArtCenter College of Design has a distinguished reputation. Alumni include the advertising genius behind the "Got Milk?" campaign and the concept illustrator who gave R2-D2 life! The college is always willing to change with the times, and has added six undergraduate departments since 1970, the most recent being Interaction Design in 2012. ArtCenter College of Design was the first design school to install computer labs on its campus in the 1980s. Its â€Å"Designmatters† educational program gives students the opportunity to work on design projects that have a positive social impact. ArtCenter is known for its international focus and interdisciplinary curriculum that encourages transcendence of individual artistic mediums. ArtCenter College of Design #9: Glasgow School of Art- Glasgow, Scotland Undergraduate enrollment: 2,195Acceptance rate: Not reported About the School: Glasgow School of Art is Scotland’s only public self-governing art school. It is divided into two campuses: the School of Fine Arts and the School of Design. GSA is at the head of research in creative disciplines, with research centers including the Digital Design Studio, the Institute of Design Innovation, the Mackintosh Environmental Architectural Research Institute, and the Glasgow Urban Lab. Glasgow School of Art also has an extensive student and staff exchange program with about 75 of the world’s leading Art, Design and Architecture schools. Numerous alumni have won the Turner Prize, the most prestigious award in the British art scene given to one artist under 50 every year. Glasgow School of Art #10: China Central Academy of Fine Arts- Beijing, China Undergraduate enrollment: 4,700Acceptance rate: Less than 10% About the School: The China Central Academy of Fine Arts is one of the most selective schools in China and is considered China’s most prestigious art academy. It is made up of six specialty schools: the School of Fine Art, the School of Chinese Painting, the School of Design, the School of Architecture, the School of Humanities, and the School of Urban Design. The School of Design has been heavily involved with national Chinese design projects, including designs for the 2008 Beijing Olympics. The Academy is also home to a huge museum that includes over 2,000 Chinese scroll paintings that date back to the Ming Dynasty. #: National School of Fine Arts- Paris, France Undergraduate enrollment: Not reportedAcceptance rate: Not reported About the School: The National School of Fine Arts holds 450,000 items in its collections in the form of books and artworks; this is one of the largest public collections in France. Faculty and alumni include many internationally recognized artists. The five-year curriculum is made up of two consecutive "cycles," the first lasting three years and the second two years, in which students learn the fundamental practical and theoretical components of artistic creation. National School of Fine Arts- Paris #12: Tokyo University of the Arts- Tokyo, Japan Undergraduate enrollment: 3,302Acceptance rate: 30% About the School: As the only national arts university in Japan, Tokyo University of the Arts seeks to develop Japanese art and culture and emphasize a spirit of artistic freedom and creativity. Through collaboration with other universities and institutions, TUA works to create new forms of artistic expression and demonstrate the power of art to influence global trends. TUA also runs an exchange program with the School of the Art Institute of Chicago. Tokyo University of the Arts Which Art School is the Right Choice for You? It's difficult to decide on the right art school when there are so many great options out there. The first thing you should think about is location. Would you consider going to another state or country for college? Or would you prefer to stay closer to home? From there, you can decide which schools in the area of your choice appeal to you most. Are you looking for a city, suburban, or rural atmosphere? One factor that sets many of these colleges apart is the level of specialization throughout the curriculum. For example, ArtCenter College of Design requires students to choose an artistic discipline right away rather than including a year of foundational courses. This might be fine for you if you're convinced that you want to make a certain type of art, but it might not be the best fit if you're still not sure of your concentration. Rhode Island School of Design, on the other hand, requires a baseline course of study for all freshman before they're split up into their separate artistic disciplines sophomore year. It's also very important to consider whether each school offers the types of opportunities and facilities you want. If you're more design-oriented than fine art-oriented, you might consider a college like Parson's or ArtCenter College of Design. These schools have programs that focus on the practical application of design-thinking to solve problems in the real world. If you're hoping to spend some time studying abroad in college, you might think about School of the Art Institute of Chicago, which requires students to complete an off-campus study program. Fully explore what each school has to offer before making a decision based on first impressions. What do you want to get out of your arts education? Consider the potential connections you'll form with faculty and the surrounding artistic community. This type of networking can be a huge help down the road. Schools in New York City like Pratt and Parsons have an advantage in this regard since they're located in one of the central hubs of the art world. All of the schools on this list have great things to offer, but if you choose one that strongly appeals to your interests and provides the specific types of programs you're looking for, you'll be in for an amazing college experience. What's Next? If you want to apply to one of the best art schools in the world, you'll need to put together a portfolio. Learn more about how to create an art portfolio that showcases your strengths. Are you still researching colleges (or haven't started yet)? If so, take a look at this guide to the college research process for some helpful tips. If you're worried about paying for college, there are tons of scholarships out there for you. Read this article on the best scholarships you can win as a high school senior. Want to improve your SAT score by 160 points or your ACT score by 4 points? We've written a guide for each test about the top 5 strategies you must be using to have a shot at improving your score. Download it for free now: