Equiano s Journey Through Cultural Assimilation - 974 Words

Within the 17th century time period, the many slaves that were captured and forced to succumb to the enduring and arduous labor in plantations, often times integrated into European culture. However, Olaudah Equiano not only adopted European lifestyles, but fully embraced himself in this new found culture, essentially abandoning his values that he inherited from his African origin. Equiano’s newly found passion for the European religion allowed Equiano to become a different man, one who accomplished the almost impossible for a slave, freedom. His motivation, God, allowed himself to strive to accomplish more with his life, but at what cost? Consequently, at times it seemed as if religion blinded Equiano from seeking justice for his fellow slaves. Although an effort was implemented, Equiano still failed to convince the Queen of abolishing the slave trade. Ultimately, Equiano’s journey through cultural assimilation lead him to overpower and drown out his roots and at times showed his hypocrisy, when partaking in the commerce of the slave trade. Coming from a rich culture and background in a village full of dancers, poets, and musicians to then be captured and become the property of the white man, Equiano and his sister did not live a childhood that would lead to successful life or even much happiness. The majority of human beings would do everything to flee from such a situation that could not lead to a favorable outcome, Equiano is no different. It is only human nature to

Essay on Monsters and Men in Macbeth, Beowulf, Frankstien

Monsters and Men (Unit Paper) For ages, we have wondered what is the difference between monsters and men that make them who they are. What are the characteristics that define a monster? Typically it’s the bad guy, the person or thing that comes into the story just to cause massacre or stand in the protagonist’s way. On the other Men are just defined as people who are the opposite of evil. There can be multiple people in a story who can be characterized as men. They don’t all necessarily have to be heroic to be considered as men. In the literature pieces of Macbeth, Beowulf and Frankenstein; there are countless instances where one might be able to distinguish between Monsters and Men. But they all†¦show more content†¦Macbeth is truly loved by the king, as the speaker reveals in act 1. Now one may ask, what is Macbeths tragic mistake? He is an ambitious man who is willing to do what is best for the country. But almost right after hearing the witches prophecy, he contemplates the kin gs end. There are instances where he is having a tug of war with his conscience. He wants be the emperor. But in order to do that, he has to kill the king; but his wife ends up killing the king. Later in the story Macbeth can be identified as a liar also to get his wife out of the blame of murder. But the tragic part plays into the story after Macbeth is crowned king. Many more actions from Macbeth show the negativity that has built up in the hero. He has the wisdom and restraint to stagger in his ambitious drives. But no, Evil waits patiently in the wings as good distorts. Perhaps Shakespeare wanted to show that man is in conflict with himself against the force of evil in his own heart and that evil has many faces. The monster identified here would be Macbeth’s guilt. This guilt ate up the person he was before and made him grow restless until his death. Beowulf is an epic poem about the story of a legendary hero, who conquered all obstacles as if he was immortal. From the s tart, it is pretty obvious that Beowulf is the men and Grendel’s family is the monsters. Beowulf is thought to be the ideal epic hero for numerous reasons. First of all, an epic hero

CIPD Free Essays

Political discrepancy: as we are a company that has an agreement with Qatar government for the supply of natural gas, It Is Important to keep our good relation with the country to continue the business. New source of energy: Dolphin Energy is a company that supplies gas to the customers, in case of finding any applicable source of energy for gas that is less costly and has no impact to the environment, our company will shut down and loses its business. – Price changes: If the prices of the equipment used in the operation escalated, the price of our product will increase. We will write a custom essay sample on CIPD or any similar topic only for you Order Now – New competitor: another external factor that would affect the company is if there is a new company of gas Joining the market. Such competitors will affect our market price, It will have an effect on our manpower costs, people will compare the quality of the product produced, etc. 5- How the business is structured: Dolphin Energy has so many functions that plays Important role in the organization. Below, I will be explaining only four functions. Our company’s structure Is considered functional structure because It has similar connected actively that are grouped together in departments. Function Discretion Corporate Communications Dolphin’s corporate communications department handles all communication undertaken by the company to all its publics or stakeholders. Strategic and Corporate Planning It is responsible for all economic and corporate planning duties at Dolphin Energy. SHE It is responsible about the laity of the products, the health of the employees, the safety of the working area, and making sure they are taking good care for environmental issues. Human Resources They offer services to their employees in Talent Management, recruitment, policy, compensation, employee relation, training, and office management. O- Different functions working together: Dolphin Energy works with different departments very closely in order to make sure operation, the operation works closely with different departments to ensure they are meeting their objective. For example, operation works with human resources to circuit quality employees that have all the required qualifications skills that are needed for technical skills. Moreover, when an employee Joins the company, operation department will want their new Joiners to undertake some kind of trainings to enable them have the needed skills to operate in the field. Quality, health, safety and environment department as well works with other functions to reach their goals. SHE facilitates everything that is necessary in the operational area to ensure that the employees are working in a safe environment to minimize all the risks that might occur during the operation. SHE will also make sure that our equipments and machines do not harm the marine habitat and cause and eruption or pollution. Furthermore, SHE wants to educate the employees about some safety matters and they co pop with the training department to implement such trainings. 7- The culture of the organization and how it affects the operations: I believe Dolphin Energy has a mixture of task and power culture. It is considered a role culture because each employee is assigned to a particular role or Job; they have all their tasks and roles listed in their Job description. When we have everything pacified, it will help us know what each individual does and therefore no duplication in work. On the other hand, we can say that our organization is a task oriented culture as well. That is because Dolphin I-JAKE and Qatar work together in so many projects as a team to complete tasks for example, our training department in I-JAKE works with Star’s to reach the department’s goals and objective. The teams will be doing a specified task to complete it in a time and budget given. This mixed culture has a positive impact on the organization because it will get the most efficiency out of his effort through having everything with guidelines yet working in teams in common projects and assignments. Activity B: 1- Organization Strategy: The company’s strategy is to have an economic wealth as well as creating business prospects for I-JAKE nationals and ICC citizens for the future. Our company has clear vision and mission that is set which makes the employees well aware of where the company is heading and what is their future objective. Having the vision and mission clear will create order; therefore will help us in proportioning our tasks. 2- How does HER strategy supports the organization strategy? The HER does a lot of things that supports the organizations strategy. Starting from recruiting a competent employee to developing them. The HER work closely with other departments as one team to reach the organization’s strategy. Below is a list of some the things the HER does to support Dolphin Energy Objectives: HER Strategy Supporting Organization’s Objectives Recruitment HER uses the best ways to hire an employee. For example, we deal with hiring agents that would get us the best people in the market. Moreover, we hire people through referral programs where an existing employee refers someone who is capable to take the Job. As well, HER have internal posting for the employees who would recommend themselves to undertake the posted position. We use technology for the hiring process; candidates can now view all the open posts on our website to compensation team participates in researches, surveys and benchmarking with companies who similar to us so we are updated with the latest paying trends and we are competing with similar industries in the market. When the company does such things, it will retain current employees specially the high potential and talented ones. Retain Talent Management One thing TM is responsible for is induction sessions which the new Joiners undertake to familiarize them with the company’s departments and its work nature. This will help the employee adapt faster and work more effectively when working with different divisions. Different development plans for fresh graduate students and existing employees. Offering scholarships and sponsorship to educate our employees and make them update their skills and knowledge to achieve the company’s goals. Having high potential programs and succession planning which helps the employees get motivated and it will encourage them work harder to achieve the company’s strategy. – How can HER/LD professional support line managers and their staff? The HER and learning and Development support line managers in so many different ways. Some of these things are: – HER helps line managers in recruiting well qualified candidates to fill the vacant position. They do that through scanning C.V. and looking for candidates that has the skills required for the Job and then they do interviews and psychometric tests for them. When HER hires high talented people, it will help them accomplish work in efficient and effective way to meet the business goals. This way the HER will be eating the best talent out there in the market. – Learning and development helps the new Joiners have a brief orientation through all the departments in the company to give a good idea about the business and how each department operates. This will help the employees know everything about our business and help them work better with the division to achieve the goals of the company. – Having HER updates sessions that would help the HER employees and line managers know the latest updates that is happening in the HER which will help them understand how the process is and what HER services is offered. Offering best practices in Learning and development, which will encourage and motivate the employees to perform better. – Help line managers to achieve their KIP to achieve the organization objectives. Ensuring that the employees are working in a good working environment. 4- How does HER/LD contribute in the successful of an organization? To define success, first we need to know what things that makes the organization successful. Organizations have a lot of objectives each year, general objectives will be ambiguous, so one of the keys to success is to have a clear objectives. For example, avian clear mission, vi sion, strategy and goals clear and it should be known to everyone throughout the organization. Everything the organization does, for example, the policies and procedures that are written, he different types of programs we offer, the services we provide, etc are all clearly linked to the company’s objectives for being successful. Lurch mentioned, there are four ways to a successful organization strong relation with their internal clients and they act as a focal point for certain divisions. This can be done by having good relation with the senior management in order to align the HER strategy with the business objectives. Change Agent: is the team that participates in changing the management team and then communicate internally to everyone to ensure smoothness of the process and then gain their trust. Change agent will ensure that the employees are adapting to new changes. – Administration Expert: it acts in a professional in the way that it executes its Job and uses the organization resources in an efficient manner. – Employee Champion: it plays as a core of the HER. HER should represent the employees, look for their best interest and make sure that strategic initiatives are balanced. How to cite CIPD, Papers

Auditing and Assurance for Contemporary Accounting Research

Question: Discuss about theAuditing and Assurance for Contemporary Accounting Research. Answer: Calculation of planned materiality Calculation of equity Total assets 28,267,831.00 Interest bearing liabilities 7,758,750.00 Equity 20,509,081.00 Calculation of planning materiality base Base Amount Materiality levels Amount Profit for the year ended 2017 765,271.00 Expected profit for the year ended 2018 788,229.13 5% 39,411.46 Total assets 28,267,831.00 0.50% 141,339.16 Equity 20,509,081.00 1% 205,090.81 Justification of base chosen Profit before tax 5% of profit before tax has been chosen for materiality base as the profit for the last 2 years is stable, expected profit for next year is predictable and the size of the company is represented through the size of the profit. Further, combined omissions or misstatement lower than 5% of net profit before tax is presumed as immaterial (Legoria, Melendrez Reynolds, 2013). Total assets - combined omissions or misstatement lower than 5% of total assets are presumed as immaterial. Further, it is chosen as the materiality base as the assets are susceptible to theft, misstatement or misappropriation (Christensen, Glover Wood, 2013). Equity as equity is easy to audit and potential misstatement is lower therefore small amount like 1% is considered as tolerable misstatement to get large amount available for allocating the amount to other accounts those are costly and difficult to audit (Vls?noiu Buzenche, 2014). Risk assessment, identification of account balance and relevant assertion Revenue Revenue is highly susceptible to misstatement as the company has the pressure to meet the budget target. Further, it is very easy to misstate the revenue through counting the last years sale into current years sales (Eilifsen Messier 2014). It can be identified from the given financial information of the company that the revenue of the company has been increased from 32,812,543 to 33,708,353 over the years from 30th June 2016 to 30th June 2017. It shows 2.73% increase as compared to the previous year. To check the revenue that whether it has been misstated or not the auditor must check whether the sales have been made to the valid customers and whether the sales met the valid criteria for sales (Weygandt, Kimmel Kieso, 2015). The auditor shall also check whether the revenues were properly valued or has been made in arms length price and the sales have been properly classified under proper account. Relevant assertion for revenue will be occurrence for ensuring that the amount of sta ted revenue is correct and not overstated. Borrowing cost It can be identified from the given financial information that the borrowing cost of Crikey Computers Ltd has been increased from 398,579 to 637,725 over the years from 30th June 2016 to 30th June 2017. It shows significant 60% increase as compared to the previous year. The associated risk with the borrowing cost determination may be (1) the breach of the covenants demanding the classification of long-term debt into short term or (2) lack of financial statement disclosure or (3) wrong capitalization of the borrowing costs. Relevant assertion for situation (1) will be allocation and valuation, for (2) valuation and accuracy and for (3) completeness (Delen, Kuzey Uyar, 2013). Inventory Auditors use various analytical procedures for checking the inventory method of the company and confirm the balance with the financial records of the company as well s with the physical count. It can be identified from the given financial information that the inventory of Crikey Computers Ltd has been increased from 29,21,738 to 56,36,918 over the years from 30th June 2016 to 30th June 2017. It shows significant 92.93% increase as compared to the previous year. The associated risk with inventory determination may be (1) inventories have not been recorded at appropriate amount (2) possibility of manipulating the transactions related to closing inventory or (3) inventories may be obsolete or damaged. Relevant assertion for situation (1) will be existence for (2) obligations and rights and for (3) valuation. Comprehensive analysis of ratios Liquidity ratio Liquid ratio is the indicator for whether the current assets of the company are sufficient for meeting up the short-term obligation of the company after they become due. Current ratio, quick ratio, accounts receivable days and inventory turnover ratios are analysed to analyse the liquidity position of the company (Brigham Ehrhardt, 2013). If the current ratio and the quick ratio of the company for the last 2 years are taken into consideration it can be observed that both the ratios of the company for the year ended 2017 have been reduced as compared to the previous year. Inventory turnover of the company as well as the accounts receivable turnover ratio of the company has been reduced that is the company is taking more time to sell its inventory and receiving their account dues as compared to the previous year. Therefore, the overall liquidity position of the company is deteriorated. Hence, the company shall try to convert their long term assets into short term or pay off the liabil ities to improve the liquidity position (Ruhnke, Pronobis Michel, 2014). Solvency ratio It is the key metric for measuring the ability of the company to meet their long-term obligation. As part of the financial ratio the solvency ratio assist the managers to determine the survival of the company. The debt to equity ratio of the company over the years from 2016 to 2017 has been increased that states that the associated capital risk of the company and financial leverage of the company is increased (Palepu, Healy Peek, 2013). Further, the times interest earned of the company has been reduced from 4.2 times to 2.2 times. Therefore, the solvency position of the company has been deteriorated. Profitability ratios The profitability ratios state the profit earning capability of the company to earn incomes with regard to the assets in the balance sheet, operating cost, revenue and shareholders equity (Brochet, Jagolinzer Riedl, 2013). Though the gross profit of the company has been increased over the year, the net profit of the company has been reduced from 4% to 2% over the years from 2016 to 2017. Therefore, the company shall control the operating expenses, wherever possible. Conclusion and recommendation It has been concluded from the above figures that profit before tax, equity and total assets have been considered for planning the materiality base. Looking into the financial information of the company it has been identified that the revenue, borrowing cost and inventory of the company have been significantly increased as compared to the previous year. Further, looking into the ratios of the company it has been analysed that the the overall liquidity position of the company is deteriorated. Further, the debt to equity ratio of the company over the years from 2016 to 2017 has been increased and the times interest earned of the company have been reduced from 4.2 times to 2.2 times. Moreover, though the gross profit of the company has been increased over the year, the net profit of the company has been reduced from 4% to 2% over the years from 2016 to 2017. Hence, the company shall try to convert their long term assets into short term or pay off the liabilities to improve the liquidity position and control the operating expenses, wherever possible. Reference Brigham, E. F., Ehrhardt, M. C. (2013).Financial management: Theory practice. Cengage Learning. Brochet, F., Jagolinzer, A. D., Riedl, E. J. (2013). Mandatory IFRS adoption and financial statement comparability.Contemporary Accounting Research,30(4), 1373-1400. Christensen, B. E., Glover, S. M., Wood, D. A. (2013). Extreme estimation uncertainty and audit assurance.Current Issues in Auditing,7(1), P36-P42. Delen, D., Kuzey, C., Uyar, A. (2013). Measuring firm performance using financial ratios: A decision tree approach.Expert Systems with Applications,40(10), 3970-3983. Eilifsen, A., Messier Jr, W. F. (2014). Materiality guidance of the major public accounting firms.Auditing: A Journal of Practice Theory,34(2), 3-26. Legoria, J., Melendrez, K. D., Reynolds, J. K. (2013). Qualitative audit materiality and earnings management.Review of Accounting Studies,18(2), 414-442. Palepu, K. G., Healy, P. M., Peek, E. (2013).Business analysis and valuation: IFRS edition. Cengage Learning. Ruhnke, K., Pronobis, P., Michel, M. (2014). Audit materiality disclosures and credit lending decisions. Vls?noiu, D., Buzenche, S. (2014). Determining Audit Materiality in the Banking IndustryA Knowledge Based Approach.Procedia Economics and Finance,15, 935-942. Weygandt, J. J., Kimmel, P. D., Kieso, D. E. (2015).Financial managerial accounting. John Wiley Sons.