Comedy of Errors, Adrianna/ marriage Essay - 803 Words

Marriage: What Can you Posses? nbsp;nbsp;nbsp;nbsp;nbsp;Within the very beginning of the story we see that the characters are placed into a society of which there is seemingly very little value in a persons humanity and kindness, but rather the society into which we first enter is seen as almost materialistic, and even though Egeon, has lost a wife and son, the Duke of Ephesus is only concerned with the money from which he can extract from Egeon. We see here that in order for Egeon to keep his marriage alive he has to pay for his life and so we begin to see the trend of what one can posses in a marriage, instead of love and respect. nbsp;nbsp;nbsp;nbsp;nbsp;We see this act of possessions come through most clearly in the†¦show more content†¦nbsp;nbsp;nbsp;nbsp;nbsp;Another incident that is relevant to the city of Ephesus, but more to the point, the sets of twins, and their belief that wealth will bring them everything and fix all their problems, is when we see the slaves and their masters with the exchange of the coins and the way in which they beat their slaves because they do not have the money that was expected, because it is the wrong twin talking to the other master with the money. Unfortunately neither person realizes this and Dromio gets beaten by his master unnecessarily. nbsp;nbsp;nbsp;nbsp;nbsp; Later on the wrong brother is upstairs eating dinner, with Adriana, who is not his wife and Antipholus of Ephesus returns from the marketplace, accompanied by Dromio of Ephesus, Angelo, the goldsmith, and Balthasar, the merchant. When Antipholus of Ephesus knocks at the gate, however, Dromio of Syracuse refuses to let him in. Antipholus pounds and shouts furiously, bringing Luce, his maid to the door, and then Adriana. However, both Adriana and Luce believe that Antipholus is already inside, and they refuse to admit the madman they believe to be knocking on the door. In a rage, Antipholus is about to break down the door when Balthasar

Fashion History of Womenswear (1900~1950) Free Essays

To inform Specific purpose: To inform my audience fashion history of Homeowners between 1900?1950 Central idea: Western fashion history of Homeowners between 1900-1950 were highly influenced by history event such as World War I and II Main idea: l. WWW brought Asia culture to Europe and Japanese dress are one of the major influence II. WWW brings women to workplace therefore shape and length of dress had huge change, Channel were raised up this time Ill. We will write a custom essay sample on Fashion History of Womenswear (1900~1950) or any similar topic only for you Order Now After WWW was another twist point, fancy comes bad and Door’s The New look were published Commentary were highly influenced by history event such as World War I and II Method of organization: Chorological Introduction: The introduction of Fashion consists at the beginning. We begins with a brief our feeling towards fashion. Body: The body of the speech Chocolate provides an idea of how the society, economic and culture change the influenced the fashion style in Western culture. The first point is about how World War 1 brought Asia culture to Western culture in fashion. A transition to World War 2 marks Vanessa move to the second point, in which how World War 2 affect the use of fabric, and shows the evidence by photo on the visual ads. Vanessa ends the second point by how the people at that time solve their problem fashion. After the transition, Chocolate bring the subject to 1947 which mention about the change after war, and Dior’ The New Look published. Conclusion: Consisting at the end of the speech, the conclusion reminds listeners of the significance of the topic and summarizes the main points. Also, it provides a sense of feeling for audiences that they are a part of the fashion history too. How to cite Fashion History of Womenswear (1900~1950), Essays

Risk Assessment for the Company Agricultural Land Trust-free Sample

Question: Discuss about the Risk Assessment for the Company Agricultural Land Trust. Answer: Introduction The audit for the business organization is necessary to recognize the effectiveness of the business for any particular year as well as this is done for the assessment of the business organization. The business making strategies are to be effective for the success of it. There outcomes certain kinds of risks from the business processes as well as management of the same (Lim et al. 2013). The risk of the business is denoted as the threats which when not addressed may significantly create the adverse effect on the business and the business organization and may fail the entire business empire for the startup companies as well as the well-established business organization. Hence, doing better business does require the risk assessment and this ensures the profitable business in the aspects of risk that could create the adverse effect on the business organization. The business risk does include the risk of theft, misconduct by the employees, financial risks or debt and profitability risks o r cash flow risk. However, the business risks also have various other risks from the aspects of weather, the risk from the foreign exchange and economic environment risks or regulatory risks over the business organization (Suter II, 2016). The business risks do vary by the industry and their respective situation. The aim of the study is to get the risk assessment for the company Agricultural Land Trust. This study has included the overview of the industry to which the company related to along with the description of the business organization. The study also includes the risk assessment for the firm along with the suggestion that can reduce the factors of the risk. Overview of Industry The construction and architectural business is among the biggest industry within the Australia. This has the major parts of revenue for the countrys economy. These yield better gross domestic products in the economy of Australia. This also assumes the necessary points of decision making of the development in the monetary aspects of the organizations. The development of the business organization does works well for both private as well as open decision which does take part in the three ranges for the movement and these comprise of the private building, government building as well as development designing. The industry of this sector is very essential for the development and growth of the Australian economy and this would generate huge revenue for the people as well as for the government. This also earns lots of profit for the construction company and the architectural company which are the leaders for the industry with better earning of the revenue. With the global financial crisis th e industry had fallen at certain point of time however this has evolved the industry and had proved to be successful for managing the issues with the financial crisis. Many considerations are provided with effect by interference of the government by the animating the financial development.This also maintains the interest of the work processes for development in the private structures as well as for the training structures. The industry became the fourth biggest industry of Australia in the year 2009. This has succeeded in their process and is able to earn their revenue as expected by the organizations those are within this industry. Description of Company The business organization Agricultural Land Trust is the Australian architecture firm, which has based in St Kilda, Melbourne. This is one of the emerging firms, which has co-founded by Suzannah Waldron and Nick Searle. The business firm has started in the year 2007. The firm does focus on the projects that range from the small-scale residential construction to the huge scale urban master planning (Vinnem, 2014). They had designed various architecture and projects in Australia that has created impression on the people and the Museum of contemporary art planning exhibition as well as the Ballarat Annexe. These constructions have managed for attaining various awards by the Australian Institute of Architecture. These do include the 2012 COLORBOND Award for the construction of Steel Architecture and for Public Architecture alteration Additions; they received the 2012 Architecture Award (Agricultural Land Trust architecture. (2017).Sxwa.com.au. Retrieved 5 May 2017, from https://www.sxw a.com.au/). Their capabilities of the architecture have exhibited within Europe and Asia. Their specialization has found in the area of tennis pavilion, courts, studios, artistic pavilions, fugitive structure pavilion, roadways and lanes, bridges and many other constructions that require the architectural constructions. The company has started in the year 2007 and has succeeded to high extend. SWOT analysis of Agricultural Land Trust Strength The employees of the business firm are effective and yield better result from the business. They have the strong customer base. They occupy the better position within the market. They have netted financial resources. Their services are quite impressive and have created their brand image better in the past years after achieving many awards (Schwing Albers, 2013). The industry they had chosen is profitable and continuously growing to the high level. Weakness Few staffs are not up to the mark to yield better outcomes. There are vulnerable in the market competition. They do lack in generating new technologies from few years and the competitors are with the modern technologies. The team management leaders are not so much efficient to manage their team member and hence lack the ultimate target with late completion. Opportunities The company has the opportunity to expand their business within the new market and spread their expansion to worldwide. Their business making strategies are better yet can improve with the easy implementation of fewer things into their strategies. They can improve their business strategies to gain better contracts (Covello Merkhoher, 2013). Better publicity would provide them better scope to get large projects of construction and this would yield better profit from their business. Threats The business does require much financial support and this may lack at any point, of time. Older technology use can lack them behind other competitors within the business market. Political influence can create influence to their business. Risk Assessment The risk assessments are the assessment of the various gaps in the business of the construction company. The company has to face different risks from the different point of view and these do create impact over the company. Thus, the assessments of the risks are required so that these may reduce to achieve the better result from the business (Thompson et al. 2013). The risk that the company faces is from the major competitors in the market. The competitors are much advanced and they do their process with the effective completion of them. The competitors are well sound with financial support and these come forward to get the contract of the huge project that ensures of the guaranteed price for the construction project. A proprietor creates contract records with a designer or an architect comprising of an arrangement of outlines. The record keeping technologies are not up to the modern trends and hence the company has to manage their database and other major information with the help of paper documentation. This would result from them to lose any of the important information regarding the employee and the organization and would make the huge loss by losing the information that is helping to maintain their business with effectiveness (Pastorok et al. 2016). Employees are from the different culture and hence the company has to face much conflict within the employees and this creates the adverse effect on the business and its processes. Many unskilled labors are present within the company on the basis of the contract and they are not the permanent employee to them. This creates the lack of work skill as well as fast completion of the work processes involved in the construction project. Since the company works with other countries, they had to face financial risk due to the variation of economic conditions. In certain weather condition, they are not able to make construct work, as there is rainfall. In this weather condition, they had to stop their work process and the income, as well as profit, has stopped and had to provide salary for their employees. Often risk occurs from the environment, as there is no equal condition of the environment at every place and area (Bahr, 2014). Natural calamities also create risk factors for them. These a re the risk factors, that the company had to face and the overall profit gets disturbed and feels to have less earned with difficulties. Application of the Auditing Standard ASA 315 This standard deals with the responsibility of the auditor to assess the risk of material misstatements that might be present in the financial statements of the company by obtaining an understanding of the business of the entity and the environment in which it operates including the internal control that have been implemented by the entity (AASB,2013). Australia Land Trust is a listed property trust. It is engaged in the business of investment in the rural property for the purpose of earning rental income on these properties and income by way of capital appreciation at the time of sale. By analyzing the nature of the business in which the entity is involved the following are the audit risks that have to be assessed:- The company owns rural properties at various locations therefore; the auditor has to obtain an understanding of the frequency at which the impairment test is conducted of these properties. The company would be involved in the purchase of rental properties as it earns income by way of capital appreciation as well. Therefore, the measures that have been adopted by the company to ensure that the purchase price that has been paid for the acquisition of the asset is equal to the market price of the property. The manner in which the property acquisition disclosure is made by the company in case of purchase of the asset from a related party. The company would be involved in the sale of the property as well. Therefore, the manner in which the sale consideration is negotiated with the seller has to be understood. The measures that are adopted by the company to ensure that the sale price is not less than the market value of the property has to be ascertained. It has to be reviewed if the company complies with the disclosure requirements if the sale is made to a related party. The asset of the company comprises of property at various locations. Therefore, it is important to conduct the physical verification of the major properties to ensure their existence. For the other property assets, the auditor can select on a sample basis the list of the properties it would want to physically verify. The auditor must obtain the independent valuation reports that are issued by the valuation experts determining the fair value of the property. The auditor can review sample valuation reports and evaluate if the valuation of the assets in the financial statements are in conformity with the valuation report. In case of deviations, the auditor must ascertain the reasons for such deviation and can take a written representation from the management about the possible reasons for deviation. Outcome of the Application of Auditing Standards The audit is an independent review of the financial statements of the company for the purpose of forming an audit opinion if the financial statements reflect a true and fair view of the state of affairs of the company. The above application of the accounting standard and the procedures would provide sufficient appropriate audit evidence to the auditor to base his opinion. The audit risk comprises not only of the risks of material misstatements that are present in the financial statements. It also includes the risk to which the entity might be susceptible due to its operating conditions and the environment in which it operates. Therefore, the above procedure would ensure that the audit of the entity is conducted in a manner which is suitable to the nature of business in which the company is engaged. It would help in elimination of the audit risk that is susceptible to the nature of business that is carried on by the entity. Audit Considerations Specific to the Company and its Operations If the financial statement of the company is analyzed for the year 2015 we can assess that the net income of the company has increased in the year 2015 as compared to the year 2014. However, such increment is attributable to an upward revaluation in the investment property that might have been previously written off as loss. Therefore, even though the company has earned profit as per the financial statements there has not been any significant cash inflow and all the cash required for operating and financing activities has been met by the current cash balance of the company. The company has not sold any property in the year 2015 however; the company has not earned any income from the operating activities in this year. The income source of the company in the year 2015 comprises of other income, interest income and net increment in the fair value of the property. The main business of the company is to earn income by way of capital appreciation and rental income. However, the company has not earned any rental income in the year 2015. The reason for that led to extinguishment of rental income for the year 2015 has to be examined and assessed. The net increase in the fair value of the property has resulted in profit for the company. Therefore, the review of the reports that indicate an upward revaluation of the asset is required. The credibility of the report might also have to be assessed if the auditor obtains evidence that the fair value of the similar properties of the same geographical region have been valued at significantly lower price. The auditor has to obtain an understanding of the manner in which the credibility of the debtors is ascertained. The manner in which the provision for doubtful debts is recognized has to be understood. The company is already incurring losses therefore, there is a probability that the company might not write off certain collectibles even if there is a reasonable certainty that the amount would not be collected. It is important to ensure that there is a reasonable certainty that the trade receivables that are mentioned in the financial statements would be realized. Conclusion The risk assessment for any business organization has to do for the betterment of them despite the various affecting factors that may be natural as well as manmade. Hence, this concludes that the risk assessment would help the business company to enhance their business in all aspects. The auditing standards provide guidance for the manner in which the risk of the company can be assessed for the purpose of audit. However different companies work differently even if they are involved in the same industry. The auditing standards provide a broader view of the audit approach but it must be customized as per the requirements of the company to ensure that the audit is effective and the auditor is able to form an opinion on the financial statements that provides reasonable assurance. References AASB (2013). Auditing Standard ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment. 1st ed. [ebook] Available at: https://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_ASA_315.pdf [Accessed 9 May 2017]. Bahr, N. J. (2014).System safety engineering and risk assessment: a practical approach. CRC Press. Covello, V. T., Merkhoher, M. W. (2013).Risk assessment methods: approaches for assessing health and environmental risks. Springer Science Business Media. Forouzanfar, M. H., Alexander, L., Anderson, H. R., Bachman, V. F., Biryukov, S., Brauer, M., ... Delwiche, K. (2015). Global, regional, and national comparative risk assessment of 79 behavioural, environmental and occupational, and metabolic risks or clusters of risks in 188 countries, 19902013: a systematic analysis for the Global Burden of Disease Study 2013.The Lancet,386(10010), 2287-2323. Li, W. (2014).Risk assessment of power systems: models, methods, and applications. John Wiley Sons. Li, Z., Ma, Z., van der Kuijp, T. J., Yuan, Z., Huang, L. (2014). A review of soil heavy metal pollution from mines in China: pollution and health risk assessment.Science of the Total Environment,468, 843-853. Lim, S. S., Vos, T., Flaxman, A. D., Danaei, G., Shibuya, K., Adair-Rohani, H., ... Aryee, M. (2013). A comparative risk assessment of burden of disease and injury attributable to 67 risk factors and risk factor clusters in 21 regions, 19902010: a systematic analysis for the Global Burden of Disease Study 2010.The lancet,380(9859), 2224-2260. Pastorok, R. A., Bartell, S. M., Ferson, S., Ginzburg, L. R. (Eds.). (2016).Ecological modeling in risk assessment: chemical effects on populations, ecosystems, and landscapes. CRC Press. Schwing, R. C., Albers, W. A. (2013).Societal risk assessment: How safe is safe enough?. Springer. Agricultural Land Trust architecture. (2017).Sxwa.com.au. Retrieved 5 May 2017, from https://www.sxwa.com.au/ Smith, K. R., Bruce, N., Balakrishnan, K., Adair-Rohani, H., Balmes, J., Chafe, Z., ... Rehfuess, E. (2014). Millions dead: how do we know and what does it mean? Methods used in the comparative risk assessment of household air pollution.Annual review of public health,35, 185-206. Suter II, G. W. (2016).Ecological risk assessment. CRC press. Thompson, P. D., Arena, R., Riebe, D., Pescatello, L. S. (2013). ACSMs new preparticipation health screening recommendations from ACSMs guidelines for exercise testing and prescription.Current sports medicine reports,12(4), 215-217. Vinnem, J. E. (2014).Offshore Risk Assessment vol 1. London: Springer.