Romeo and Juliet by William Shakespeare, 1564

Romeo and Juliet by William Shakespeare, 1564-1606 Essay Romeo and Juliet is outstanding amongst other known and most celebrated plays by William Shakespeare, what himself's identity is likely still Britains most popular maker of writing, appear from a world perspective. It is one of what I guess that I would call his Italian Plays. These are a gathering which are set, pretty much, to the extent I can see, in what we currently call Italy, however which then I believe was a gathering of little city-states or small countries, each focused on a town or city, for example, Venice (the Merchant of Venice is a model.) It portrays the atmosphere of dread, custom and feeling encompassing a severe fight or quarrel between two warring families in the City of Verona, about the time that Shakespeare would have been composing it state in about the mid 1590s. The play is fixated on the unexpected and eep love of one youthful individual from one family for one of the other. Shakespeare utilized an assortment of scources for his shows. The tale of Romeo Juliet was apparently taken from the sonnet, The trajical history of Romeus Juliet composed by Aurther Brooke (1562). The story has prior inceptions. Brooke drew on the novella Rhomeo Julietta by Boesteau, who, thus had acquired the primary occurrences from a story by Luigi da Porto, of vicenza (1535), called La Guillietta. The primary diffrences beetween Shakespeares adaptation of the story and that Brooke is in their motivations. Brookes sonnet cautions youngsters of the threats of physical fascination, while, I thinkn that Shakespeare was increasingly keen on thinking about the idea of genuine romance. Since the essential story was without a doubt recognizable to his crowd, Shakespeares accomplishment lay in creating an intriguing minor departure from the subject with new characters and another inclination which advanced the legitimy of prohibited love. The play was distributed from Quarto in 1597 so it is sheltered to expect it might have been composed two or three years or so prior, during the main phase of his carrer. Shakespeare and his organization were incited into publioshing their own real forms of the play, known about the great Quartos (1599). All things being equal, these were very blemished duplicates and the defenitive variant of the writings was not created until after Shakespeares demise, the First Folio in 1623. On the off chance that the dating is right, this play, with its scope of characters and verse, must be figured his first incredible one. It is notwithstanding, uncommon in that it is a trajedy, for the greater part of his writing in the early years was comedies and accounts. As of now in his life, it might be, however, that he was profoundly influenced by the demise of his child at 11 years old, and that his compositions as of now and a short time later were never as hilarious or diverting as they had been previously. As this is additionally a lter play, he shows more ability in performance which would obviously accompany age and practice. Them term catastrophe gets from the Greek expression meaning goat-tune. This improbable type of a choral contribution is fairly dark. It might be that a goat was the prize of a triumphant play. Whaqtever reality of that, the fundamental effect on European thoughts of a catastrophe was Aristotles Poetics, an evaluate of Greek show of the fifth century BC; which recognized these following fixings: * The grievous legend ought to be of high, however not great, worth or standing. Romeo, obviously, is only that. Hes essentially honset and frank, despite the fact that headed to boundaries of feeling and activity by his affection for Juliet. .ufe62cf5ffbf02247710c0ceb3f7a119e , .ufe62cf5ffbf02247710c0ceb3f7a119e .postImageUrl , .ufe62cf5ffbf02247710c0ceb3f7a119e .focused content region { min-stature: 80px; position: relative; } .ufe62cf5ffbf02247710c0ceb3f7a119e , .ufe62cf5ffbf02247710c0ceb3f7a119e:hover , .ufe62cf5ffbf02247710c0ceb3f7a119e:visited , .ufe62cf5ffbf02247710c0ceb3f7a119e:active { border:0!important; } .ufe62cf5ffbf02247710c0ceb3f7a119e .clearfix:after { content: ; show: table; clear: both; } .ufe62cf5ffbf02247710c0ceb3f7a119e { show: square; change: foundation shading 250ms; webkit-progress: foundation shading 250ms; width: 100%; mistiness: 1; change: haziness 250ms; webkit-change: murkiness 250ms; foundation shading: #95A5A6; } .ufe62cf5ffbf02247710c0ceb3f7a119e:active , .ufe62cf5ffbf02247710c0ceb3f7a119e:hover { darkness: 1; progress: obscurity 250ms; webkit-change: haziness 250ms; foundation shading: #2C3E50; } .ufe62cf5ffbf02247710c0ceb3f7a119e .focused content territory { width: 100%; position: relativ e; } .ufe62cf5ffbf02247710c0ceb3f7a119e .ctaText { fringe base: 0 strong #fff; shading: #2980B9; text dimension: 16px; textual style weight: striking; edge: 0; cushioning: 0; text-adornment: underline; } .ufe62cf5ffbf02247710c0ceb3f7a119e .postTitle { shading: #FFFFFF; text dimension: 16px; textual style weight: 600; edge: 0; cushioning: 0; width: 100%; } .ufe62cf5ffbf02247710c0ceb3f7a119e .ctaButton { foundation shading: #7F8C8D!important; shading: #2980B9; outskirt: none; fringe span: 3px; box-shadow: none; text dimension: 14px; textual style weight: intense; line-tallness: 26px; moz-outskirt sweep: 3px; text-adjust: focus; text-improvement: none; text-shadow: none; width: 80px; min-stature: 80px; foundation: url(https://artscolumbia.org/wp-content/modules/intelly-related-posts/resources/pictures/basic arrow.png)no-rehash; position: outright; right: 0; top: 0; } .ufe62cf5ffbf02247710c0ceb3f7a119e:hover .ctaButton { foundation shading: #34495E!important; } .ufe62cf5ffbf02247710c0ce b3f7a119e .focused content { show: table; tallness: 80px; cushioning left: 18px; top: 0; } .ufe62cf5ffbf02247710c0ceb3f7a119e-content { show: table-cell; edge: 0; cushioning: 0; cushioning right: 108px; position: relative; vertical-adjust: center; width: 100%; } .ufe62cf5ffbf02247710c0ceb3f7a119e:after { content: ; show: square; clear: both; } READ: Iago Analysis Essay* An unfortunate defect, shortcoming or exessive of self-important aspiration prompts destruction. This is obviously apparent in the character of Romeo, who becomes hopelessly enamored and continues in his considerations to Juleit disregarding the perils and dangers that mgiht put off somebody less over the top. * The impact of this, the calamity, on the observers is the purging of the feelings of pity and dread through what they have witnessed.This should be a significant piece of going to watch a grievous play, from a mental perspective, and was viewed by the old Greeks as a valid justification in itself for being an onlooker of a showy catastrophe. From a more extensive perspective, the play might be veiwed asn an emotional reprisentation of the interminable clash beetween love and scorn which snares a couple of awful sweethearts. There is, notwithstanding, another explanation that settles on the decision of Italy as the setting for the play considerably more probable. The purported University brains, among whom Marlowe, Greene, Nashe and Peele were the most unmistakable, made critical commitments to the English stage during the 1580s and the 1590s. They Drew on mainstream societies and on European theaters, frequently utilizing plays that were interpretations from Dutch or French. Shakespeare also sought the landmass for motivation. Sixteenth century comedies were cheerful. They nenjoyed the intruige, particularry with regards to city life. In such regards, Romeo and Juliet is a run of the mill case of the European comic custom.

Climate Change Impact on Water Resources-Free-Samples for Students

Question: Examine about the Climate Change Impact on Water Resources. Answer: Presentation The environmental change alludes to the adjustment in the measurable dissemination of the different climate designs that goes on for an all-inclusive period. The environmental change is additionally the adjustment in the normal states of the climate or the time distinction of the climate that happens in a long haul. The reasons for the environmental change are the biotic procedures and the human exercises that are being performed. These variables are called as the atmosphere driving which are the procedures as the radiation from the sun, the varieties in the circle of the earth, the adjustments in the centralization of the green house gases and the mainland floating (Hagemann et al. 2013). The human exercises that influence the adjustment in atmosphere are the called as the anthropogenic elements. These progressions are to a great extent irreversible (Change 2014). There is an expansion in the carbon dioxide levels because of the emanations from the ignition of the petroleum derivati ves. Different elements liable for the progressions are the exhaustion of ozone, deforestation, and land use, etc. These progressions lead to the uncommon warming of the earth (Klve et al. 2014). The people are viewed as the significant reason for Global Warming. The water assets are the wellsprings of water that are valuable in nature. Water contamination is one of the fundamental concerns. The poisons undermine the gracefully of water. Figure1 Source: (Field 2012). Conversation The conversation explains on the procedure of environmental change and the variables influencing the adjustments in the atmosphere have been talked about in this report. The report likewise talks about the different issues encompassing this point. There are a couple of difficulties that are looked due o the environmental change and its effect. The approaches to conquer the difficulties that emerge from this environmental change has been talked about in this report. The survey paper shows an inside and out comprehension of the environmental change and its effect on the water assets. The report finishes up with the information and the future research heading. Water cycle reaction component of the environmental change The water cycle is the hypothetical premise of the investigation of effects of the environmental change o the water assets. The hydrological cycle is confined by the atmosphere. The environmental change causes an adjustment in the water cycle because of the atmosphere conditions. The environmental change straightforwardly or by implication influences the procedure of the dissemination of water by temperature, mugginess, daylight, wind and precipitation (Field 2012). The arrangement of regular water cycle is influenced by the sun radiation and earths gravity. The water on the earth assimilates the sun based warmth vitality and spreads wherever in the fitting conditions and nature. The environmental change has straightforwardly prompted the precipitation and the overflow procedure that identifies with the water cycle. The constant change in the human culture and the exercises performed by the people impacts the development procedure of the water cycle. This water cycle framework is cal led as the characteristic counterfeit twofold water cycle framework. This impact of the exercises of the people on the hydrologic cycle has two kinds of circumstances principally; the immediate mediation of the people that cause the change changes in the hydrologic cycle and the other is caused because of the part change in light of the human exercises (Velzquez et al. 2013). The Impact of Climate Change on Water Resources The connection between water vitality and the atmosphere is a significant one. The environmental change is the marvel that prompts the ascent in the temperature of the earth. This ascent in the temperature makes the chilly ice liquefy at an unmatched rate. The ice sheets are a significant hotspot for the freshwater around the world. Once these have allotted these icy masses can't be reestablished. The expansion in the temperature additionally causes in the increment in the pace of the vanishing that may bring about dry spells. This warming of the earth will cause the expansion in precipitation and decrease the measure of snowfall (Schewe et al. 2014). This thus may cause visit water deficiencies. The environmental change influences the water assets with the effect on sum, variability, structure, time and the power of precipitation. The ascent in the temperature of the surface builds the extent of the precipitation during the winters. The environmental change influences the water qual ity in both the inland and the seaside zones (Taylor et al. 2013). The high force precipitation will cause an expansion in the overflow and disintegration. There will be subsequently the impeding of the nature of the water because of the transportation of residue and compound overflow in immense sums into the streams and the groundwater frameworks. Figure Source 2: (Kates, Travis and Wilbanks 2012). Environmental Change Impacts on Natural Water Systems The atmosphere affects the water assets. This involves the dissolving of the icy masses and its effect on the waterway stream patter, inconstancy of the precipitation and effect on the storm framework that influences the accessibility of the water and the ascent in the oceans level. The current and the future situations of the atmosphere forecasts and changeability in the distinctive hydro-topographical framework is likewise a test. The status of the ice sheets and their impact affects the characteristic water framework. Effect on the Ground Water Resources The environmental change influences the groundwater revive rates that are the inexhaustible groundwater assets and the profundity of the table of groundwater (Trenberth et al. 2014). The expansion in the changeability of precipitation may diminish the energize of groundwater in the damp territories as the substantial precipitation may cause abundance invasion limit of the dirt. The exhaustion of the ground water might be a danger the flooded horticulture that may surpass the degree of salts in the dirt. The ascent in the ocean levels may likewise cause the expansion of the saline interruption in the seaside and the inland springs (Dai 2013). The expansion in the consistency and thoroughness of the floods may have an influence o the ground water quality in the alluvial springs. The warm air keeps the dampness and will in general increment the vanishing of the surface dampness. On the off chance that there is, no more dampness in the dirt to vanish the sun oriented radiation causes the ascent in the temperature. That may cause serious dry spells (Luo et al. 2015). The examination techniques for the effect of environmental change on water assets The exploration of the effect of the environmental change on the water assets frameworks is with the assistance of the bowl temperature, precipitation and the dissipation change that is brought about by the environmental change that predicts the expansion and lessening of the spillover and watershed flexibly impact. Because of the multifaceted nature and the vulnerability environmental change, it is difficult to foresee the future environmental change (Kates, Travis and Wilbanks 2012). The environmental change will cause worldwide precipitation and change in temperature of existence dissemination that will likewise cause an adjustment in the waterway bowl spillover. The hydrological reproduction innovation is utilized to tackle the factors of hydrological data under the atmosphere situation bowl. The situation is the forecast and the desire that depict the location of a progression of occasions and the components that influence the future outflows (Gosling and Arnell 2016). The exper ience factual model depends on the temperature, precipitation and spillover. The environmental change scene age innovation has changed from straightforward examination and transplantation information to considering the improvement of the green house gas discharges. Difficulties to actualize the issues There is restricted data on the environmental change impacts. The issues of the environmental change are ambiguously accessible (Marlow et al. 2013). There is an insufficiency in the early notice frameworks methodology. It is imperative to share the meteorological data alongside the environmental change projection that conveys the solid data on the climate conditions and dangers. This is important for the observing of the environmental change stressors as the floods, dry spells and empowering the planning of the notice measures for the individuals. The environmental change advances the weight on the water assets however the reaction to the environmental change dangers have not been reacted to. The adjustment gauges that are actualized are receptive and in light of the quick dangers. The new water is a rare asset (Haasnoot et al. 2012). The issues about the accessibility center around the water security to fulfill the requirements of the people that alludes to the entrance of the indi viduals to protected and reasonable water. The water security can emerge because of the physical shortage that outcomes because of the climatic elements (Bakker 2012). This shortage and instability influences enormous pieces of the world. The water security in the creating scene is powerless against the effect of the environmental change because of the changing water supplies. The adjustment in the atmosphere builds the water the board issues through the effect on the dissolving ice sheets, ascend in the ocean levels, variable precipitation, floods and dry spells. The significant difficulties emerge during the administration of the characteristic assets (Teutschbein and Seibert 2012). At that point there is the difficulties looked by the water asset use and portion as a result of the expansion in the shortage of water alongside the dangers of the environmental change. Figure3 Source: (Rahm and Riha 2012). Strategy, Governance and Regulatory Framework There must be successful administration and responsive arrangements that empower economical water the executives (Qaiser et al. 2013). The issues that are to be featured comprehend the strategy ramifications of the environmental change and distinguishing proof of new versatile measures to lessen the powerlessness. The accentuation on the atmosphere driven turn of events, key advancement exercises and mainstreaming of the adjustment in the atmosphere into the institutional changes is essential (Rahm and Riha 2012). The rec

How Coherent Breathing Can Help Reduce Stress

How Coherent Breathing Can Help Reduce Stress Stress Management Management Techniques Relaxation Print An Overview of Coherent Breathing By Arlin Cuncic Arlin Cuncic, MA, is the author of Therapy in Focus: What to Expect from CBT for Social Anxiety Disorder and 7 Weeks to Reduce Anxiety. Learn about our editorial policy Arlin Cuncic Medically reviewed by Medically reviewed by Richard Fogoros, MD on February 05, 2019 Richard N. Fogoros, MD, is a retired professor of medicine and board-certified internal medicine physician and cardiologist. He is Verywells Senior Medical Advisor. Learn about our Medical Review Board Richard Fogoros, MD Updated on June 25, 2019 More in Stress Management Management Techniques Relaxation Physical Techniques Time Management Effects on Health Situational Stress Job Stress Household Stress Relationship Stress In This Article Table of Contents Expand Overview Effects Getting Started Getting Help Other Breathing Exercises View All Back To Top Coherent Breathing is a form of breathing that involves taking long slow breaths at a rate of about five per minute. Coherent breathing, or deep breathing, helps to calm the body through its effect on the autonomic nervous system. Whether it is practiced as part of yoga or meditation, or simply on its own as a relaxation strategy, coherent breathing is a simple and easy way to reduce stress and calm down when feeling anxious. Coherent Breathing is a registered trademark of Coherence LLC. Note that this article describes a general technique and not the specific protocol or products developed by Coherence LLC. Overview Every day, you breathe in and out without giving it much thought. While it is true that breathing is an unconscious action, it is also unique in that we can bring it under conscious control. Coherent breathing takes advantage of this factâ€"by controlling our breath, we can affect our body in a positive way. What makes up a breath? Theres the inhale, or the time during which you draw air into your lungs, and the exhale, when you expel the air from your body. Coherent breathing involves simply adjusting the length of time that you spend on each of these phases of breathing. Our natural tendency is to breathe at a rate of two to three seconds per inhale and exhale. We naturally consume an amount of air that is proportional to the length of our breaths. In coherent breathing, the goal is to extend the length of both the inhale and exhale to around six seconds (perhaps longer if you are a taller person). This type of controlled breathing is sometimes practiced as part of yoga (the term pranayama refers to breath control within yoga practice). It is also used within meditation. However, controlled breathing can be practiced on its own without any fancy tools, detailed instructions, or the need for a therapist. All you need to do is change the length of your breaths. An altogether different type of breathwork is holotropic breathwork, which is usually performed in a group setting. How Yoga Can Help Reduce Stress How Coherent Breathing Works How does coherent breathing work to slow down your body? Breathing is one of many components of the autonomic nervous system (ANS), which also includes your heart rate, digestive system, and more. Your vagus nerve runs from your brain all the way down through to the opening of your diaphragm, and its purpose is to send signals to adjust the parasympathetic and sympathetic nervous system that form the ANS. This has effects on heart rate, digestion, and general feelings of being calm. In general, your vagus nerve has the job of slowing down your heart when it speeds up, to keep it at a steady resilient rate of 70 or below. This is why the easiest way to activate your vagus nerve to put the neural brake on a racing heart is to slow down your breath. Its almost like a hack for your nervous systemâ€"you can do something within your conscious control that has an effect on processes that you otherwise cant directly control. In effect, if you can get your breathing to leave a stressed state, the rest of the parts of your autonomic nervous system will follow suit, creating a chain reaction that can help to reduce stress, anxiety, and related problems. Effects Research is still in its infancy regarding the effects of coherent breathing; however, there is lots of promising news. We know that this type of breathing may be helpful for insomnia, anxiety, depressive symptoms, stress, immune system response, alertness, concentration, vitality, post-traumatic stress disorder, and attention deficit disorder One study showed that levels of gamma-aminobutyric acid (GABA) increased after a trial of controlled breathing; GABA is important because of its anti-anxiety effects. Another study showed that lower levels of cytokines were found after coherent breathing; these are linked to inflammation and stress. Getting Started If you are interested in practicing coherent breathing, the following steps will show you how to get started: Focus on your natural breaths. Count the length of each inhale and exhale to obtain a baseline.Find a comfortable position to practice coherent breathing. Place one hand on your stomach.Breath in for four seconds and then out for four seconds. Do this for one minute.Repeat, but extend your inhales and exhales to five seconds.Repeat again, extending further to six seconds. During this process, keep your hand on your stomach to make sure that you are breathing deeply from your diaphragm and not shallowly from your chest. You might feel as though you need to take a deep breath or that you cant stop your thoughts from wandering. Thats okay! Just bring yourself back to focusing on your breathing and counting the length of your breaths in your head. If you find that you feel comfortable taking even longer breaths, feel free. Breaths as long as 10 seconds may feel right for some people. Its also okay to have a longer exhale than inhale. Once youre able to do this for five minutes, gradually work your way up to 20 minutes. You can practice anywhere! In bed at night, while waiting at the doctors office, or even when driving. Dont try to force the breath or try to take in more air. This will happen naturally as you lengthen your breaths and get used to how it feels. Getting Help You dont have to try and practice coherent breathing all on your own without help. There are several options for you to try if you are having trouble. Yoga Join a yoga class. Most yoga classes will involve a breathwork component where you practice this type of breathing. A good instructor will also check to make sure you are not holding your breathing, and are making the most of your breath practice. This sort of group setting could be just the thing to get you breathing in a way that helps to calm your body. Breathing Workshops Yes, there are workshops just for breathing! Attend a workshop where you will learn how to practice coherent breathing. Most likely, you will practice with one or two other people and take turns making sure that each of you is doing it correctly. This can be an excellent way to get hands-on instruction and practice in this technique. Technology Technology can help you to practice coherent breathing. Download an app for your mobile phone that guides you through the proper lengths of inhaling and exhaling. Smart watches may also have this technology, so check all your devices to see what options are available to you. Even the simplest app could make the difference in helping you breathe correctly for the right length of time. When Breathing Isnt Helping If youve been practicing coherent breathing but still feel anxious and depressed, you may be wondering what youre doing wrong. It could be that negative thoughts are making it impossible for your body to stay in a relaxed state. Other methods such as cognitive-behavioral strategies may be helpful for you to manage these types of thoughts and reduce their impact. A good app to try for this is Woebot, which is a chat app that includes a thought challenger for dealing with negative thoughts. Other Breathing Exercises Interested in trying some other breathing exercises? Here are a couple of variations for you to try: Belly Breathing Sit on the floor or the edge of a chair. Place your hand on your stomach and as you inhale, lean forward. Then, as you exhale, curl forward to squeeze out your breath. Repeat this 15 to 20 times more. Energizing breathing Are you stuck at work and cant get energized? Try energized breathing in a standing position. Bend your elbows and face your palms upward. As you inhale, draw your elbows back and keep your palms up. Then, as you exhale, thrust your palms forward and down and say HA. Repeat this 15 times. A Word From Verywell Coherent breathing is a simple technique that can have a large impact. Try this type of breathing if you are struggling with stress, anxiety, low mood, or other problems to see if it might help. If after practicing coherent breathing you still find that your symptoms are severe, it might be helpful to make an appointment with a doctor or mental health professional to discuss your options. Coping Strategies to Manage Stress Levels

Catastrophes and Stress - 2715 Words

Ailen Fernandez PSY 102 April 21, 2013 Jones, Jennifer Catastrophes and Stress American Leader Martin Luther King Jr. once said, â€Å"An individual has not started living until he can rise above the narrow confines of his individualistic concerns to the broader concerns of all humanity† (Martin). Luther King believed that in order for us humans to have a meaningful live we must put aside our personal problems and care about the problems of humanity as a whole. The earthquake of Oakland, California in 1989 is a true example of this quote. As the sirens of ambulances roared through the abolished city thousands of civilians gathered together, taking risks, to help those that were in the borderline of life and death. Learned helplessness,†¦show more content†¦Although the Kelly’s admit to survivors guilt based on their own footage it seems like they could have done more to prevent the tragedy that happen when the other car dumped into the whole. The only thing that Debbie and Thomas Kelly did to warn upcoming light wa s to put on their flashing light. Debbie took out her recording camera and started to record the gap between the highway, meantime a car was coming and didn’t see the gap crashed in it. Instead of recording Debbie and Thomas should have tried to grab the attention of the drivers so that they wouldn’t have fallen through the road gap. They now experience survivors’ guilt because they survived not crashing into the road gap when the others did (Amaldo, 2004). Survivors’ guilt has been studied in many situations because it is a psychological disorder that affects individuals that have survived a scarring catastrophe. The Holocaust is one of these catastrophes that have left survivors with a sense of guilt. A study done by Gertrude Schneider upon 50 Holocaust survivors demonstrated that some but not all had a sense of survivors’ guilt (Schneider, 1975). Fourteen of the interviewed victims admitted that they felt bad for â€Å"being passive victimsâ⠂¬  and that they would have â€Å"preferred to have died honorably† (Schneider, 1975). Others said that there was no way that they could have fought back and prevent them from going through that horrible experience of being in the camps (Schneider, 1975).Show MoreRelated Stress And How To Manage It Essay1142 Words   |  5 Pages Stress and How To Manage It Everyone has stress, and we all have different stressors. Each person has their own way of coping with stress. some ignore their problems while others face them head on. There are four types of stressors and we all experience them at some point in our lives. One of these stressors is hassles. Hassles are a part of everyday life, but if they arent coped with, they an cause major problems. One hassle in my life is me being constantly sick all of the time. 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Analytical Review of the Financial Position and Reporting...

Executive summary. This report is prepared from the standpoint of a shareholder who is interested in the financial performance of Next plc with the particular concern for dividends, earnings and share price. The main findings of this report are the following: †¢ accounting policies adopted by Next plc correspond to the required standards and, in our views, prove to be relevant, reliable, understandable and consistent. †¢ Analysis of investment ratios, gearing ratio and profitability ratios was done and, in our view, being a highly financed business Next plc managed to deliver quite decent results in this testing and critical period. It adopted such policies and made such decisions that allowed earning per share rise 24% and increase†¦show more content†¦Objectivity is another characteristic of the accounting information that is not easy to assess being an outsider. Accountants are human beings and they have to exercise a certain amount of personal judgement when they prepare the financial statements. It is a characteristic that should be assessed internally by the company management or by the auditors who have access to internal accounting information. 2. Analysis of the financial strengths and weaknesses. Since this report is prepared from the standpoint of a shareholder we will look at the following ratios: investment, profitability and gearing. Investment ratios are important for us as they assess the returns and performance of shares. Profitability ratios are crucial as they provide an insight to the degree of success in creating wealth for the business (Peter Atrill, Eddie McLaney, 2008) that directly affects the future of the business and can highlight additional indications of whether keeping on investing in this company or consider other alternatives. Gearing ratio will give us an idea of risks associated with our investment. We will do the comparison with the same ratios for the past period, i.e. for the period of six months to July 2009. Having done calculations by applying the appropriate formulas we have received results as follow. 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The Disturbing Truth Frida Kahlos My Dress Hangs There...

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Auditing Business Industry Benchmark

Question: Describe about the Auditing for Business Industry Benchmark. Answer: 1. The current ratio of the organization is one, which less than the industry benchmark of 1.8. As such, this indicates the existing financial strength of the organization is moderate and does not match the industry standards. Thus, Messier Jr (2016) stated that the auditing techniques adopted in the business enterprise shall help in identifying the financial strengths as well as the weaknesses of the business enterprise and taking pertinent measures for recovering the situation. As such, the management of the business enterprise has to take the necessary measures in using the auditing tools as an essential technique in presenting authentic and transparent financial statements for the business entity. The days in receivables, technique indicates 8 days, when compared to the industry benchmark of seven days. As such, the management of the business entity has to take review measures in reducing the amount of debtors period for the development of the organization goals and the objective s. In the context of inventory turnover, the audited period of the organization is 3 days and this is exactly the industry benchmark. According to Arens et al. (2012), the inventory turnover refers the number of times the inventory has been used in a particular year. In the context of Nirvana Pty Ltd., this is the same as compared to the industry benchmark of 3 days. In this regard, the auditing procedures in the business organization shall relate to the recognizing the financial constituents that has assisted the entity in its growth. Here, the internal audit department has to play a pivotal role in determining the financial constituents of Nirvana Pty ltd. Therefore, the inventory ratio of the company has to be considered healthy. The debt equity ratio of the company is 0.50. Therefore, the percentage of the debt to the equity shall be called substantial. However, this is not a satisfactory debt equity ratio when compared to the industry of benchmark of 0.20. The management of the brand shall has to play a decisive role in assessing the reasons behind such rising debt in the organization. Thus, the auditing procedures adopted in the business organization shall verify these issues which would have an influence on the inherent financial strength of the organization. According to Biggs et al. (2012), there would be substantial business risk that a business entity can face where the portion of debt is greater than the presence of equity in the business entity. As such, this is a pertinent business risk that the company is facing in the context of the long-term organizational goals and the objectives of the business enterprise. Therefore, the total ratio analysis procedures of the business enterprise would reflect that the financial situation of the company can be shown as moderate. The current ratio of the company shows that the company does not have enough financial resource to pay off the short term loans of the company. In this regard, it can be stated that the auditors of the company has to pay an active in analyzing he ratio analysis techniques of the organization. Besides this, there are several sources that the company gathers external financing for the business organization. Through the auditing techniques implemented in business entity these sources of income has to be evaluated to measure the financial condition of the business entity Therefore, the operational department of Nirvana Pty Ltd has to ensure that there are no wastage of funds for the business entity. Lothe (2013) stated that on the basis of the ratio analysis of the company, the audit plan of the organization shall have to be implemented to identify the existing defiencies in the financial statements in the annual reports of the company. In this regard, it can be stated that the financial situation of the company is one of the considerations that has to be taken into account, while implementing the auditing policies in the business enterprise. In addition, the nature of the firm where the firm is operating is another determining factor on the auditing policies implemented in the business organization. According to Boritz and Huo (2013), the firms operation in the exclusive or the niche cat egory segment shall have different auditing measure than in business organizations, which caters to the masses. The measure of accounting taken in assessing the existing financial assets of the company is another essential consideration that has to be revaluated in the auditing procedures of a business entity. In addition, Voiculescu and Bumbescu (2014) noted that the ratio analysis techniques offers the relevant financial information to the auditors to take essential financial decisions. Besides this, the ratio analysis techniques shall help in making financial decisions for the entity. In the context of the Nirvana Produce Pty ltd, the auditor has to understand that the change in the composition of the company would have an influence on the financial structure of the company. Due to the structural changes in the company, there shall be enormous influence on the financial strength of the company. Besides this, the company has to make the necessary alterations in the operational pol icies of the company. As such, activities like this would have additional expenses on the production, operational as well as manufacturing activities of the company. Therefore, such factors shall have to be considered in assessing the financial position of the company at the end of the year. Lenz and Sarens (2012) stated that both current ratio as well as the debt equity ratio of Ni reflects the essential financial state of the company. Therefore, auditors have to consider such financial information of the company in giving essential advice to the company. Budescut et al.(2012) stated that the accounting measurement in the company can be classified as fair value method or the historical value method. The measurement of the assets of the business entity would have to be dependent on the nature of the measurement method chosen in the business organization. The Fair value method of accounting chosen shall measure assets based on their present value which is in contrast to the historical value method. 2. The internal control system is a systematic procedure of recording goods and buying the cash payments in the business entity. As such, the operational procedure in the business entity an effective manner, that would prevent any discrepancy in the operational procedures of the entity. Chandler and Edwards (2014) stated that the electronic funds transfer ( EFT) is an effective tool that would ensure that the payment of cash transactions can be easily achieved through the transfer of cash to another payment, in a negligible amount of time and effort. This method gives the additional time to the consumers to select goods as per their choices and preferences at the store. In addition, the bookkeeper plays a pivotal role in the recording of cash transactions in the books of accounts in the business organization. As such, the bookkeeper in the organization maintains the creditors ledger and reconciles the cash on a daily basis. The bookkeeper in the organization approves the payment of g oods in the business enterprise and states the bank account on a monthly basis. Contessotto and Moroney (2014) stated that the accounting software followed in the business organization comprises of order/sales, purchase / creditors as well as the payroll processes in the business organizations has to be correctly assessed to facilitate the organization goals and the objectives of the business entity. Therefore, the accounting software in the business organization has been playing a pivotal role in the recording of the cash transactions in a business enterprise. The warehouse staff in a business enterprise is to maintain the goods in the operations procedure of the business organization. The sales clerk in the business organization would take phone and email orders and would also develop the buying slips for the consumers coming into buy the goods. As such, the warehouse staff as well as the buying staff in the business organization have used these slips. Thus, the total process is a systematic procedure that would assist the business organization in maintaining authenticity of any financial transactions implemented in the business organization., However, there are certain discrepancies present in operational as well as financial processes of the business entity. In this regard, it can be stated that the customer payment as well as the cash recording procedure in the business entity have to be considered. Evetts (2014) stated that this is a very lengthy and time-consuming process and has a considerable impact on the operational processes of the business entity. In addition, there were a significant number of short payments, that can have an adverse influence on the operational and the financial policies of a business enterprise. Besides this, the accounting software implemented in Nirvana Pty Ltd organizations shall have to match with the operational policies of the business entity. Furnham and Gunter (2015) mentioned that the accounting software that is implemented in the business organization should help in the financial analysis of the organization. As such, the accounting software that is implemented in the case of this shall be helpful in analyzing the financial situation of the business entity and take corrective measures for organizational growth. This is not possible in the case of the accounting software that is being implemented in the business entity. Besides this, Kumar and Sharma (2015), the electronic funds transfer that is being adopted in the business organization is not always authentic and would have an influence on the operational procedures implemented in the business entity. The internal control system that is implemented in the business organization does not facilitate coordination between the various departments in the business organization. Griffith et al. (2012) stated that the auditing procedures of the business entity and have an impact on the operational procedures of Nirvana Pty Ltd. To facilitate the external procedure of the business enterprise, there must be proper coordination between the various department. In the internal auditing procedures, there is no system of external audit followed in the business organization. The management of business enterprise shall have to implement frequent monitoring measures implemented in the business organization. In addition, the auditing measures followed in a business enterprise would have to take proactive measures in res olving organizational growth and prosperity in the international market. The audit risk in the business organization shall have to be reduced, in the context of the financial policies followed in the business organization. Hayes et al. (2014) stated that the auditing procedures implemented in the business organization should have to be re-innovated to ensure financial sustainability and growth in the international market. Using advanced accounting software shall help to considerably reduce the errors in the financial policies of the company (Srivastava and Shafer 2012). The recent structural changes in the business organization shall have to be considered in forming the financial strategies of the business entity. The cash recording procedure in the business organization is a detailed process that shall consist of many steps. As such, it is a sequential flow of activities that is carried out by many parties in the organization. This increases the chance of any discrepancy towards the financial statements prepared in the annual reports . In this regard, it can be noted that the management of the business organization has to take proactive measures in assessing the existing financial position of the business entity. According to Johnstone et al. (2013), the business enterprise have to measure the past financial statements in a business to understand the financial policies and trends of the business entity. There shall be discrepancies regarding the payment of taxes in the business organization. IF Nirvana Pty Ltd operates in multiple countries, the business entity shall have to payment of taxes, without arising of any legal issues in the business organization. The conversion of the partnership c ompany into a proprietary limited company shall incur business expenses of the business entity. The business entity shall currently require external funding for rising of the company funds. As such, this situation of the company shall have to be assessed in a particular manner to help the company make maximum utilization of the available funds in the business entity. Therefore, the total financial structure of the company shall have to be re-innovated so that these financial policies so that any wastage of the financial losses of the company has to be prevented. 3. The audit approach in the case of the networked personal computer head accounting software shall depend on many factors. In this regard, it can be stated that the benefits of the accounting software in the business organization would have to be judged on its usage in preparing the year-ended annual statements of the. The audit procedure shall also be emphasizing in the cost of running the operations. The audit software that is implemented in Nirvana Pty Ltd. would consist of a number of functions like sales credit ledger as well as recording of transactions in the business entity. Thus, the accounting software has been playing a proper role for the development of the financial policies in a business enterprise. According to Porter et al. (2014), the auditing procedures followed would have to be evaluated in the context of the organization procedures in the business entity. Besides this, the present financial issues of business entity have to be assessed in an appropriate manner to find out the causes of the discrepancies in the business organization. It is the responsibility of the auditor to verify each voucher of the daily financial transactions of the business entity. Peters (2012) stated that this would reduce the capital expenses of the business organization and lead the business organization to a path of growth. In this regard, it can be stated that the auditors have to perform intensive audit research of the business entity. The CAAT audit procedure would help the business enterprise in attaining the audit objectives. These include the engagement management software as well as the generalized audit software. As such, the benefits of using such computer aided auditing techniques are as follows: Facilitating sharing of information amongst the group members thereby ensuring reviewing of the work done Proper workflow standardization Due to the paperless nature of storing of data, data cannot be easily lost. In addition, there is no risk of losing the lost data due to the lower storage requirements. According to Rust et al. (2011), the most common audit software are teammate, Pentana as well as APEX and MKInsight. In the context of Nirvana Pty Ltd, these audit softwares would be helpful in assessing the financial situation of the business entity The Generalized audit software has a pertaining function that is to store data. Chandler and Edwards (2014) stated that a generalized audit software can be used to identify and assess vast financial data to identify the errors in the year-ended financial statements present in the annual reports of the company. As such, it can be said that there are several benefits in using the generalized audit accounting software. These includes the following Improving the efficiencies of the automating manual procedures in the business entity More detailed insight of the financial statements can be achieved through implementing generalized auditing procedures. More in-depth evaluation of the financial statements can be available to the auditor. According to Evetts (2014), the generalized auditing softwares that are available to the audits software are TOPCAATs, ACL as well as IDEA. In the context of Nirvana Pty Ltd., the generalized audit software as well as the engagement Management software can be used in determining the operational policies of the business entity. The N P has an extensive financial policy that can be used in determining the financial strategies of the business enterprise. The generalized audit software and the can be used in establishment of the operational policies of the business entity. In the context of Nirvana Pty Ltd., these CAATs techniques has been essential in gathering the total financial information of the business enterprise and preparing appropriate the financial policies that shall help the business information in attaining business growth and sustainability in the domestic and the International market. Besides this, the CAATs in the auditing process would assist Nirvana Pty Ltd in structuring the auditing process towards a specific objective. In conducting the audit approach of the network personal based-accounting the following auditing steps can be taken. Assess the operational expense of the business organization- The existing operational expenses of the organization should be accessed through the auditing expenses incurred in a entiy (Tabor 2013). In this context, it can be noted that auditing tools shall consist of the necessity features that shall help the business enterprise in recognizing the errors that would have an influence on the assessment of the financial position of a business entity. b. Checking of vouchers - The vouchers in the organization would have to be regularly checked regularly to prepare authentic financial statements for the business entity. Chandler and Edwards (2014) mentioned that the vouchers in the organization have to be monitored, to assess the cash expenses of the organization. The monitoring of the vouchers assist the business entity in identifying the weaknesses in the total business functionalities of the organization Use of technology - The technology has to be used in an appropriate manner to reduce manual workload. As such, the use of technology has been necessary for the business entity for the development of goals and the objectives of a business enterprise. According to Arens et al. (2012), the use of technology has been effective can bring down the auditing costs and the time. Therefore, technology would have to be extensively used in bringing about the necessary changes in the financial policies of the business entity. Past financial reports The past financial reports shall have to be assessed to assess the existing financial trends of the business and compare it with the past years financial records. The past years financial record shall provide a glimpse of the financial situation of the organization, and thereby leading the entity towards achieving greater financial sustainability. References Arens, A.A., Elder, R.J. Beasley, M.S., (2012). Auditing assurance services: an integrated approach. Prentice Hal l Biggs, S.F., Mock, T.J. Watkins, P.R., (2012). Auditor's use of analytical review in audit program design. Accounting Review, pp.148-161. Boritz, J.E. Huo, K., 2013. Business Models Audit Risk Assessment: An Investigation of Alternative Information Presentation Techniques. In CAAA Annual Conference. Budescu, D.V., Peecher, M.E. Solomon, I., (2012). The joint influence of the extent nature of audit evidence, materiality thresholds, misstatement type on achieved audit risk. Auditing: A Journal of Practice Theory, 31(2), pp.19-41. Chandler, R.A. Edwards, J.R., (2014). Recurring Issues in Auditing (RLE Accounting): Professional Debate 1875-1900. Routledge. Contessotto, C. Moroney, R., 2014. The association between audit committee effectiveness audit risk. Accounting Finance, 54(2), pp.393-418. Evetts, J., (2014). The concept of professionalism: Professional work, professional practice learning. In International Handbook of Research in Professional Practice-based Learning (pp. 29-56). Springer Netherlands. Furnham, A. Gunter, B., (2015). Corporate Assessment (Routledge Revivals): Auditing a Company's Personality. Routledge. Griffith, E.E., Hammersley, J.S. Kadous, K., (2012). Auditing complex estimates: Understanding the process used problems encountered. W orking paper, University of Georgia. Hayes, R., Wallage, P. Gortemaker, H., (2014). Principles of auditing: an introduction to international standards on auditing. Pearson Higher Ed. Johnstone, K., Gramling, A. Rittenberg, L.E., (2013). Auditing: A Risk-Based Approach to Conducting a Quality Audit. Cengage Learning. Kumar, R. Sharma, V., (2015). Auditing: Principles Practice. PHI Learning Pvt. Ltd.. Lenz, R. Sarens, G., (2012). Reflections on the internal auditing profession: what might have gone wrong?. Managerial Auditing Journal, 27(6), pp.532-549. Lothe, R. (2013). Fish feed-research may help reduce world hunger, ScienceNordic, 17 Mar/13. Messier Jr, W., (2016). Auditing assurance services: A systematic approach. McGraw-Hill Higher Education. Peters, J.M., (2012). A knowledge-based model of inherent audit risk assessment. Porter, B., Simon, J., Hatherly, D. (2014). Principles of external auditing. John Wiley Sons. Rust, M., Barrows, F., Hardy, R., Lazur, A., Naughten, K., Silverstein, J. (20110. The Future of Aquafeeds, NOAA/USDA Alternative Feeds Initiative, NOAA Technical Memorandum NMFS F/SPO-124. Sarker, P.K., Kapuscinski, A.R., Lanois, A.J., Livesey, E.D., Bernhard, K.P., Coley, M.L. (2016). Towards Sustainable Aquafeeds: Complete Substitution of Fish Oil with Marine Microalga Schizochytrium sp. Improves Growth Fatty Acid Deposition in Juvenile Nile Tilapia (Oreochromis niloticus). PLOS ONE, 2016; 11(6). Seidel, T., 2014. The Effective Use of the Audit Risk Model at the Account Level. UNIVERSITY OF ARKANSAS. Srivastava, R.P. Shafer, G.R., (2012). Belief-function formulas for audit risk. Accounting Review, pp.249-283. Tabor, R.H., (2013). Internal control evaluations audit program revisions: some additional evidence. Journal of Accounting Research, pp.348-354. Voiculescu, A. Bumbescu, S.S., (2014). Explaining The Audit Risk Its Components: A Comparative Case-Study Based On Audit Reports.Annals-Economy Series, 4, pp.138-148.