Friday, January 24, 2020

Conflicting Perspective in The Great Gatsby Essay -- The Great Gatsby

The 1920s prove to be an era that brought around some of the greatest influences and some of the greatest controversies. In the 1920s, there began to be a schism in the beliefs of prohibition, personal freedoms, and class separation. Traditionalist believed that people were running ramped drink and being promiscuous. Modernists were out to seek personal freedoms, such drinking, sexual experimental, women coming out of their stereotypical roles of being reserved and prude. Classes divided because some people had inherited wealth and other had work hard to earn their money. In The Great Gatsby, a novel by F. Scott Fitzgerald, these controversies that divided the generations of the 1920s included prohibition, and the right to personal freedoms and compares and contrast new money versus old money and modernism versus traditionalism.   Ã‚  Ã‚  Ã‚  Ã‚  In The Great Gatsby, there is social dividing line that separates the aristocracy and those who are â€Å"would be† aristocracy. That diving is visible as well as invisible. It is visible in the form of â€Å"West-Egg† and â€Å"East-Egg†, which are areas of Manhattan that are divided between the people with New Money, West-Egg, and the people have had money for generations, East-Egg. People of the east look down on the people of the west as gaudy in every aspect, their homes are over elaborate, as describe by the narrator Nick Carraway. â€Å"My own house was an eye – sore, but it was a small eye-sore and it had been overlooked† (9-10 Fitzgerald). But the homes of east were not described in such as way they were â€Å"the white palaces of fashionable East – Egg† (10 Fitzgerald). Thus dividing in such a way that was as visible as the sound that ran between them. A more invisible dividing line was the snobbish way that Tom Buchanan treated everyone. He dismissed his own wife at times, to go and be with his mistress, whom he treated like property. Tom, one day on the way into New York, forces Nick off the train into the Valley of the Ashes, to go and retrieve his mistress. Demandingly Tom says to Myrtle â€Å"I want to see you†¦ Get on the next train† (30 Fitzgerald). And that was that no contestation, Nick stood there almost dumbfounded, and the arrogance of Tom was very apparent. This was a display that drew an invisible in between the people of East In 1920 the 18th amendment came into effect, outlawing and banding the sale, ma... ...en and women about sexual dangers of sexual activity and the value of â€Å"social purity†(Henretta 651). The thought was that the more people knew about the risks of their personal freedoms that they might choose to take a more traditionalist approach to the choices. But the modernist of their era continued their promiscuity and even created some birth controls, which was aided by Margaret Sanger. People continued to do what they please and then prohibition was repealed by the 21st amendment. The 1920s brought to society the things people may have felt but could not due to social constraints. Prohibition allowed people to go out and find the alcohol, since it could not be found elsewhere. Personal freedoms such as drink and sexual experimentation were expressed in full force of the modernists. There was a very aristocratic approach to the way people viewed and treated other people, there was much class segregation. That segregation was due to new money versus old money and traditionalism versus modernism. The twenties was a â€Å"roaring† era full of new ideas, gadgets, gismos, consumer items, drinking, sex, and fast-paced times. An era that has shaped the way the United States is today.

Thursday, January 16, 2020

Code of Ethics. Audit – 1

INTRODUCTION: Code of ethics is a very important matter in each and every profession and in accountancy profession it is more vital. The accountancy profession has a contradictory image. On the one hand accountants are seen as pillars of a society, providing reliable information in there working lives and acting as a treasurer for different public authority institutions, NGOs, banks, educational institution or local organizations in their spare of time. Chartered Accountants are also seen as an independent justifier regarding the financial performance and activities of private and public organizations audited by them that enhance the confidence level of different decision makers. The other side of the coin is the image of aggressive tax schemes, financial scandals and money laundering. Code of ethics establishes the fundamental principles of professional ethics for professional accountants and provides a demonstrative guideline for applying those principles. Professional accountants are required to keep remember and apply this Code of ethics to identify threats to compliance with the fundamental principles, to evaluate their significance and, if such threats are other than clearly insignificant to apply safeguards to eliminate them or reduce them to an acceptable level such that compliance with the fundamental principles is not compromised. WHAT ETHICS IS: Normally ethics is set of beliefs and thoughts of a person about what is right and wrong. In other words ethics can be defined as a set of morale principles or values. Ethics, also known as moral philosophy is a branch of philosophy that addresses questions about morality—that is, concepts such as good and evil, right and wrong, virtue and vice, justice, etc. WHY CODE OF ETHICS NEED: The services provided by professional accountants have greater involvement with the public interest. Because it is necessary for governments, shareholders, trading partners, management and any other stakeholders, that the financial and other reports and information provided by accountants are reliable and can be used by others as they go about their daily lives. Accountants work creates major impacts in the national economy through capital market as well as revenue collection for public expenditures (taxes). There is a third party involvement in most of accountants work; therefore professional accountants should maintain independence, integrity, objectivity and compliance with other ethical issues. CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS: The International Federation of Accountants (IFAC) issued code of ethics under its own authority, high quality ethical standards and other pronouncements for professional accountants for use around the world. This Code of Ethics establishes ethical requirements for professional accountants. This code consists of: †¢ Fundamental Principles; and †¢ Threats and Safeguards. FUNDAMENTAL PRINCIPLES: A professional accountant is required to comply with the following fundamental principles: †¢ Integrity †¢ Objectivity †¢ Professional competence and due care †¢ Confidentiality †¢ Professional behavior INTEGRITY: A professional accountant should not allow bias, conflict of interest or undue influence of others to override professional or business judgments. The principle of integrity imposes an obligation on all professional accountants to be straightforward and honest in professional and business relationships. Integrity also implies fair dealing and truthfulness. A professional accountant should not be associated with reports, returns, Communications or other information where they believe that the information: a) Contains a materially false or misleading statement; b) Contains statements or information furnished recklessly; or (c) Omits or obscures information required to be included where such omission or obscurity would be misleading. OBJECTIVITY: A professional accountant should not allow bias, conflict of interest or undue influence of others to override professional or business judgments. The principle of objectivity imposes an obligation on all professional accountants not to compromise their professional or business judgment because of bias, conflict of interest or the undue influence of others. A professional accountant may be exposed to situations that may impair objectivity. It is impracticable to define and prescribe all such situations. Relationships that bias or unduly influence the professional judgment of the professional accountant should be avoided. PROFESSIONAL COMPETENCE AND DUE CARE: A professional accountant has a continuing duty to maintain professional knowledge and skill at the level required to ensure that a client or employer receives competent professional service based on current developments in practice, legislation and techniques. A professional accountant should act diligently and in accordance with applicable technical and professional standards when providing professional services. The principle of professional competence and due care imposes the following obligations on professional accountants: (a) To maintain professional knowledge and skill at the level required to ensure that clients or employers receive competent professional service; (b) To act diligently in accordance with applicable technical and professional standards when providing professional services. Competent professional service requires the exercise of sound judgment in applying professional knowledge and skill in the performance of such service. Professional competence may be divided into two separate phases: (a) Attainment of professional competence; and (b) Maintenance of professional competence. The maintenance of professional competence requires a continuing awareness and an understanding of relevant technical professional and business developments. Continuing professional development develops and maintains the capabilities that enable a professional accountant to perform competently within the professional environments. Diligence encompasses the responsibility to act in accordance with the requirements of an assignment, carefully, thoroughly and on a timely basis. A professional accountant should take steps to ensure that those working under the professional accountant’s authority in a professional capacity have appropriate training and supervision. Where appropriate, a professional accountant should make clients, employers or other users of the professional services aware of limitations inherent in the services to avoid the misinterpretation of an expression of opinion as an assertion of facts. CONFIDENTIALITY: A professional accountant should respect the confidentiality of information acquired as a result of professional and business relationships and should not disclose any such information to third parties without proper and specific authority unless there is a legal or professional right or duty to disclose. Confidential information acquired as a result of professional and business relationships should not be used for the personal advantage of the professional accountant or third parties. The principle of confidentiality imposes an obligation on professional accountants to refrain from: (a) Disclosing outside the firm or employing organization confidential information acquired as a result of professional and business relationships without proper and specific authority or unless there is a legal or professional right or duty to disclose; and (b) Using confidential information acquired as a result of professional and business relationships to their personal advantage or the advantage of third parties. A professional accountant should maintain confidentiality even in a social environment. The professional accountant should be alert to the possibility of inadvertent disclosure, particularly in circumstances involving long association with a business associate or a close or immediate family member. A professional accountant should also maintain confidentiality of information disclosed by a prospective client or employer. A professional accountant should also consider the need to maintain confidentiality of information within the firm or employing organization. A professional accountant should take all reasonable steps to ensure that staff under the professional accountant’s control and persons from whom advice and assistance is obtained respect the professional accountant’s duty of confidentiality. The need to comply with the principle of confidentiality continues even after the end of relationships between a professional accountant and a client or employer. When a professional accountant changes employment or acquires a new client, the professional accountant is entitled to use prior experience. The professional accountant should not, however, use or disclose any confidential information either acquired or received as a result of a professional or business relationship. PROFESSIONAL BEHAVIOR: A professional accountant should comply with relevant laws and regulations and should avoid any action that discredits the profession. In marketing and promoting themselves and their work, professional accountants should not bring the profession into disrepute. Professional accountants should be honest and truthful and should not: a) Make exaggerated claims for the services they are able to offer, the qualifications they possess, or experience they have gained; or (b) Make disparaging references or unsubstantiated comparisons to the work of others. THREATS AND SAFEGUARDS: THREATS: Compliance with the fundamental principles may potentially be threatened by a broad range of circumstances. Many threats fall into the following categories: (a) Self-interest threats, which may occur as a resu lt of the financial or other interests of a professional accountant or of an immediate or close family member; b) Self-review threats, which may occur when a previous judgment needs to be re-evaluated by the professional accountant responsible for that judgment; (c) Advocacy threat which may occur when a professional accountant promotes a position or opinion to the point that subsequent objectivity may be compromised; (d) Familiarity threats, which may occur when, because of a close relationship, a professional accountant becomes too sympathetic to the interests of others; and e) Intimidation threats, which may occur when a professional accountant may be deterred from acting objectively by threats, actual or perceived. SAFEGUARDS: According to the code of ethics there are two general categories of safeguards : 1. Safeguards created by the profession, legislation or regulation 2. Safeguards within the work environment. Examples of safeguards created by the profession, legislation or regulation: ? Educational training and experience requirements for entry into the profession. ? Continuing professional development requirements. Corporate governance regulations. ? Professional standards. ? Professional or regulatory monitoring and disciplinary procedures. ? External review by a legally empowered third party of the reports, returns, communication or information produced by a professional accountant. Examples of safeguards in the work environment: ? Involving an additional professional accountant to review the work done or otherwise advise as necessary. ? Consulting an independent third party, such as a committee of independent directors, a professional regulatory body or another professional accountant. Rotating senior personnel. ? Discussing ethical issues with those in charge of client governance. ? Disclosing to those charged with governance the nature of services provided and extent of fees charged. ? Involving another firm to perform or repertory part of the e ngagement. CONCLUSION: The importance of professional ethics is that in order for accountancy services to be meaningful, the public must trust accountants and the trust are built by the knowledge that accountants are bound by a professional code of ethics. If the professions to survive and thrive and if its members are to maintain their position, there has to be a code of conduct so that the public are able to fell that they can trust accountant. A distinguishing mark of the accountancy profession is its acceptance of the responsibility to act in the public interest. Therefore, a professional accountant’s responsibility is not exclusively to satisfy the needs of an individual client or employer. In acting in the public interest a professional accountant should observe and comply with the ethical requirements of this Code.

Wednesday, January 8, 2020

Definition and Examples of Words in English

A word is a  speech sound or a combination of sounds, or its representation in writing, that symbolizes and communicates a meaning and may consist of a single morpheme or a combination of morphemes. The branch of linguistics that studies word structures is called morphology. The branch of linguistics that studies word meanings is called lexical semantics. Etymology ​From Old English, word Examples and Observations [A word is the] smallest unit of grammar that can stand alone as a complete utterance, separated by spaces in written language and potentially by pauses in speech.-David Crystal, The Cambridge Encyclopedia of the English Language. Cambridge University Press, 2003A grammar . . . is divided into two major components, syntax and morphology. This division follows from the special status of the word as a basic linguistic unit, with syntax dealing with the combination of words to make sentences, and morphology with the form of words themselves. -R. Huddleston and G. Pullum, The Cambridge Grammar of the English Language. Cambridge University Press, 2002We want words to do more than they can. We try to do with them what comes to very much like trying to mend a watch with a pickaxe or to paint a miniature with a mop; we expect them to help us to grip and dissect that which in ultimate essence is as ungrippable as shadow. Nevertheless there they are; we have got to live with them, and the wise course is to treat them as we do our neighbours, and make the best and not the worst of them.-Samuel Butler, The Note-Books of Samuel Butler, 1912Big WordsA Czech study . . . looked at how using big words (a classic strategy for impressing others) affects perceived intelligence. Counter-intuitvely, grandiose vocabulary diminished participants impressions of authors cerebral capacity. Put another way: simpler writing seems smarter.-Julie Beck, How to Look Smart. The Atlantic, September 2014The Power of WordsIt is obvious that the fundamental means which man possesses of extending his orders of abstractions indefinitely is conditioned, and consists in general in symbolism and, in particular, in speech. Words, considered as symbols for humans, provide us with endlessly flexible conditional semantic stimuli, which are just as real and effective for man as any other powerful stimulus.Virginia Woolf on WordsIt is words that are to blame. They are the wildest, freest, most irresponsible, most un-teachable of all things. Of course, you can catch them and sort them and place them in alphabetical order in dictionaries. But words do not live in dictionaries; they live in the mind. If you want proof of this, consider how often in moments of emotion when we most need words we find none. Yet there is the dictionary; there at our disposal are some half-a-million words all in alphabetical order. But can we use them? No, because words do not live in dictionaries, they live in the mind. Look once more at the dictionary. There beyond a doubt lie plays more splendid than Antony and Cleopatra; poems lovelier than the Ode to a Nightingale; novels beside which Pride and Prejudice or David Copperfield are the crude bunglings of amateurs. It is only a question of finding the right words and putting them in the right order. But we cannot do it because they do not live in dictionaries; they live in the mind. And how do they live in the mind? Variously and strangely, much as human being s live, ranging hither and thither, falling in love, and mating together.-Virginia Woolf, Craftsmanship. The Death of the Moth and Other Essays, 1942Word WordWord Word [1983: coined by US writer Paul Dickson]. A non-technical, tongue-in-cheek term for a word repeated in contrastive statements and questions: Are you talking about an American Indian or an Indian Indian?; It happens in Irish English as well as English English.-Tom McArthur, The Oxford Companion to the English Language. Oxford University Press, 1992