Wednesday, December 25, 2019

The Circles And Loops By Antonia Susan Drabble Byatt

Chapter One Words on the â€Å"Circles and loops† Antonia Susan Drabble Byatt, the one who has been writing during all her life stats: †¦words have been all my life, all my life-this need is like the Spider’s need who carries before her a huge Burden of Silk which she must spin out-the silk is her life, her home, her safety-her food and drink too--and if it is attacked or pulled down, why, what can she do but make more, spin afresh, design anew†¦. This sense that writing ended real, or even extra real, one’s knowledgeable growth and leaning and one’s capabilities certainly pervades Byatt’s mature work, in both her fiction and nonfiction. In several ways, Byatt is a writer whose writing has been self-reflexive and deliberately formed. According to her words express the author and, â€Å"Vocabularies are crossing circles and loops. We are defined by the lines we choose to cross or to be confined by.† On the contrary to those writers who prefer to distinct their fiction from their nonfiction, she has never desired such a distinction: â€Å"From my early childhood, reading and writing seemed to me to be points on a circle. Greedy reading made me want to write, as if this were the only adequate response to the pleasure and power of books.† Yet, this greed reveals itself in a number of ways in her work especially through literary allusion and thick explanation. Byatt called her 1991 collection of literary essays Passions of the Mind, and this title captures one of frequent

Tuesday, December 17, 2019

Essay on Compare and Contrast Rebt and Cct - 3990 Words

The purpose of this paper is to present a brief comparison of the approach to psychotherapy using Client–centred therapy and Rational-emotive behaviour therapy. The Client–centred therapy and Rational-emotive behaviour therapy are both offspring’s of great personalities in the field of psychological therapy, Carl Ransom Rogers and Albert Ellis respectively. They were the creators of these fundamental therapeutic approaches, which proved to be of great importance in the development and evolution of counselling and psychotherapy. There are several commonalities between the two approaches of therapy and also some profound differences between them, such as nature of the therapist, aims, goals and strategies to name a few (Ziegler, 2000). What†¦show more content†¦Unwanted consequences such as severe depression usually invoke a person’s irrational beliefs which require to be effectively disputed (D) by challenging them rationally and behaviourally (Ell is in Corsini amp; Wedding, 2008; Haaga amp; Davison, 1993). REBT distinguishes between the effects of rational beliefs about negative events, which give rise to healthy negative emotions, and the effects of irrational beliefs about negative events, which lead to unhealthy negative emotions. The main purpose of REBT is helping clients to replace absolutist philosophies, full of ‘musts’ and ‘shoulds’, with more flexible ones; these fixed statements are irrational according to Ellis 2004, and the leading cause of undesirable emotions such as anxiety and depression. These irrational thoughts require to be actively challenged and converted into â€Å"What if’s† to reduce consequences such as, emotional instability, self-doubt, feelings of disappointment in one’s self to name a few(Ellis in Corsini amp; Wedding, 2008). Part of this includes learning to accept that all human beings (including themselves) are fallible and learning to increase their tolerance for frustration while aiming to achieve their goals. In addition to the ABC framework REBT also provides an insight about some primary aspects that exacerbate irrational thinking and self-damaging habituations; external events such as death, bereavement and

Monday, December 9, 2019

Key Audit Risk Areas And Audit Procedures of Bega Cheese Limited

Question: Discuss key audit risk areas of Bega Cheese Limited. Answer: Key audit risk areas and audit procedures The main key audit risk areas of Bega Cheese Limited are to focus mainly on the financial position as well as performance in consolidated group of enterprise (Whittington 2011). It identifies intention risk, detection risk as well as control risk for the same. It aims at recruiting Audit and Risk Committee in business entities in support of Board of Directors in an overall manner. Some of the key responsibilities include reviewing of the effectiveness of Bega Cheese internal control. It relates risk management systems including oversight in Governance as well as Assurance function for the same. It involves key responsibilities of Committee in setting out Charter of the Board in reviewing on annual basis (Scott and Jacka 2011). Audit Risk Area: Inventories Misstatement mainly affects Bega Cheese Limited inventory balances as per the reported profits in the near future. It involves in inventory identification that poses difficult for the auditor for viewing at the stock. Inventories poses difficulty in establishing quantities of inventory held (Pflugarth 2011). It ceases ways for inventory movements in form of inventory count as well as cutting off establishing precision in any form. Outline of Issue Bega Cheese Limited mainly faces issues with valuation of inventory in the near future. It faces inventory loses as well as inventories poses intangibility that needs consideration as far as possible. It is difficult in maintaining certain products in progress balances in the near future (Louwers 2011). Key assertion and audit procedure Bega Cheese Limited should follow procedures like planning, during counting as well as analytical reviews for the same. Audit Risk Area: Bega Cheese Limited faces issue with risk and internal control systems Outline of Issue Bega Cheese Limited operates in risk management outlining process for assessing effectiveness including managing compliance for the same (Hooks 2011). Key assertion and audit procedure Bega Cheese Limited needs to involve in delegating responsibilities including adequacy of internal control, process as well as procedures in an overall manner. Audit Risk Area: Bega Cheese Limited faces problem in annual insurance process. Outline of Issue Bega Cheese Limited faces issues relating gaining adequate internal as well as external information in strengthening of internal controls in the most appropriate way (Hall and Hall 2011). Key assertion and audit procedure Bega Cheese Limited reviews ways for adequate resources in providing management in completing delegated responsibilities in an effective way. Audit Risk Area: Bega Cheese Limited faces difficulty in selecting sales invoices at the end of the year in sequences terms. It fails to match sales invoices in correspondence with dispatch notes in an overall manner. Outline of Issue Bega Cheese Limited faces difficulty in maintaining sales accounts in detecting cases of understatement. It displays in the sales account in the debtor ledger for updating stock records in the near future. Key assertion and audit procedure Bega Cheese Limited should follow procedures like planning for corresponding sales invoices for recording sales in desired form. Audit Risk Area: Bega Cheese Limited faces difficulty in inadequate and inappropriate inventory held in form of demands of sakes as well as production. It results in high inventory levels giving rise to poor cash flows as well as financial loss. Outline of Issue Bega Cheese Limited faces issue with lack of security like resulting in loses theft as well as misappropriation. It faces issue relating obsolete inventory that is supplied to customers resulting in financial loses as well as damage in reputation. Key assertion and audit procedure Bega Cheese Limited should follow problem identification as well as reliance for the same. It requires expert assistance and counting instructions in the near future. Reference List Hall, J. and Hall, J. (2011).Information technology auditing and assurance. Mason, Ohio: Thomson/South-Western. Hooks, K. (2011).Auditing and assurance services. Hoboken, NJ: Wiley. Louwers, T. (2011).Auditing assurance services. New York: McGraw-Hill Irwin. Pflugarth, G. (2011).Auditing, assurance and ethics handbook 2011. [Frenchs Forest, N. S. W.]: Pearson Australia. Scott, P. and Jacka, J. (2011).Auditing social media. Hoboken, N.J.: Wiley. Whittington, O. (2011).Principles of auditing other assurance services. [Place of publication not identified]: Irwin Mcgraw-Hill.

Monday, December 2, 2019

The Harthouse

The Harthouse-Louisa mystery Essay Mrs Sparsits efforts to continually win back her role as a housekeeper draws Louisa to Harthouse, much to Mrs Sparsits delight as it causes the hostility between Bounderby and Louisa to grow. Dickens ironically, chooses for Mrs Sparsit to begin to imagine Louisa down a staircase which has a dark pit of shame and ruin at the bottom. There is irony in the fact that the Utilitarian philosophy that Bounderby is a great believer of wouldnt approve of such fanciful images. It is another chance for Dickens to satirise the philosophy and to express the importance of fancy and how it can never be escaped. Through this idea Dickens is able to create suspense as he reinforces Louisa descending down the staircase because the reader is interested to see what will come of Louisa and Harthouses relationship especially as the following chapters are called Lower and Lower, and Down. Throughout these chapters Dickens makes clear the true extent of Mrs Sparsits obsession as: If she had once turned back, it might have been the death of Mrs Sparsit. We will write a custom essay on The Harthouse-Louisa mystery specifically for you for only $16.38 $13.9/page Order now Mrs Sparsits staircase is necessary for Dickens to compress the meetings between Harthouse and Louisa because by simply stating that Louisa is rapidly descending the staircase is enough information for the reader without having to include their conversations. One could argue that this is one of Mrs Sparsits functions in the novel. Mrs Sparsits fascination with Louisa on the brink of the abyss reaches new heights in Lower and Lower as she tries to play detective in the Harthouse-Louisa mystery. This chapter is very comic as well as melodramatic. Again her caricature dimension is reinforced when she accepts Mr Bounderbys invitation to his house with, your will is to me a law, and stating her pity for him and urging him to be buoyant. Dickens describes her as pouncing, darting and diving when chasing Louisa and he engages the reader in Mrs Sparsits thoughts of urgency as she asks herself, Where will she wait for him? Where will they go together? Her swift moves, occasional outbursts and final breakdown, burst into tears of bitterness, could be described as melodramatic but I think it is necessary, for it Dickens to mimic and satirise the women who was well born and who is know running around in the rain acting like a Robinson Crusoe. It amplifies how far she has fallen down the social ladder and allows Dickens to show how he believes that placing such importance on people with wealthy backgrounds is misplaced.