The War Prayer By Wilfred Owen - 1933 Words

Knowledge is constantly being redefined within society. Some would argue knowledge comes from logic and proven ideas, yet others would refute that knowledge develops through personal experiences and is driven by human emotions. As argued in Twain’s â€Å"The War Prayer†, knowledge is constructed by those in power, forming a narrative that is accepted by society as the truth. Through the conventions of language, authority figures are able to create a false sense of reality, a reality that is believed to be true but cannot actually be proven, as argued by Wilfred Owen in â€Å"Dulce Et Decorum Est†. While Twain’s â€Å"The War Prayer† initially follows the narrative that wartime is a hopeful and patriotic experience, the second half, as well as Owen’s†¦show more content†¦The phrases â€Å"the country† and â€Å"in every breast† creates the sense that absolutely every American believes in these familiar concepts and to fe el anything differently from the predetermined emotions picked out by the nation s leaders should cause embarrassment and self-questioning among one. The personification of patriotism as a â€Å"holy fire [that] burned,† signifies that the embers are still building, as patriotism is still rising and the nation is getting stronger with the addition of every supporter. However this â€Å"burning fire† is contrasted in the â€Å"smothering dreams [that one] too could pace†¦ his hanging face, like a devil’s sick of sin†(Owen). These patriotic dreams are â€Å"smothered,† slowly fading and soon to be put out after society is exposed to what is truthfully going on amongst the soldiers on the battlefront. The faces that display excitement from the U.S. civilians at home contrast the â€Å"hanging faces, like a devil’s sick of sin.† The faces and attitudes of these soldiers are so lifeless and gruesome that they represent that of a †Å"devil,† an image feared by a group derived from a strong religious foundation and who pray against â€Å"sin† upon such men. Though the men are previously characterized as hopeful and strong, Wilfred Owen and his personal battlefront experiences contrast this view, conveying the soldiers asShow MoreRelatedThe War Prayer By Wilfred Owen1865 Words   |  8 Pagesexperiences and human emotions develop knowledge. As argued in Twain’s â€Å"The War Prayer,† those in power construct knowledge, forming a narrative that society accepts as the truth.Through the conventions of language, authority figures are able to create a false sense of reality, a reality that one believes to be true but cannot actually prove, as argued by Wilfred Owen in â€Å"Dulce Et Decorum Est†. While Twain’s â€Å"The War Prayer† initially follows the narrative that wartime is a hopeful and patriotic experienceRead MoreWilfred Owen s Life And Work1207 Words   |  5 PagesWilfred Owen born in Oswestry, raised in Birkenhead and Shrewsbury. In 1913 Owen broke from the Roam Catholic Church and went to teach English in France. Owen always had the determination to become a poet. While teaching in France, he worked on the rhyming patterns which became the prominent characteristics of his poetry. In 1915 Owen enlisted in the British Army. His first experiences in January-May 1917 of active service was as an officer at the Battle of the Somme. Battle of Somme, led to hisRead MoreWilfred Owens Anthem for Doomed Youth Analysis Essay777 Words   |  4 PagesWilfred Owens Anthem for a Doomed Youth is exactly that, an anthem ( a solemn song) to commemorate the innocent youth, whose lives were taken to soon by war. By using the word anthem, he calls to mind the glory and honor of a national anthem, however; he goes on to explain that there is no honor or glory in death, pairing the words doomed and youth together creates so much sorrow as well, it provides a woeful impression as it foretells of young people having no hope. Written in sonnet form, it isRead MoreCulce Et Decorum Est and Anthem of the Doomed814 Words   |  3 Pageschange in society and given voice to controversial topics. Wilfred Owen influenced his nation and became a powerful and significant agent of change through his literature as he demonstrated throughout his poetry how war is not something to be glorified yet is a horrific injustice suffered by many. By analysing Dulce Et Decorum Est and Anthem Of The Doomed it can be said that Owen’s significant message is to confront the idea of glorifying war and the patriotic sentiment of trench warfare. The horrificRead MoreWilfred Owen Anthem for Doomed Youth Analysis1000 Words   |  4 PagesAnthem of the Doomed Youth by Wilfred Owen The poem I chose to study is Anthem of the doomed youth by Wilfred Owen. Wilfred Owen, the son of a railway worker, was born in Plas Wilmot, near Oswestry, on 18th March, 1893. Owens youthful illusion of the glory of fighting as a soldier was reflected in his words to his mother on his return to England shortly before volunteering for the army...I now do most intensely want to fight. In the summer of 1917 Owen was badly concussed at theRead MoreClose Study of Texts - Wilfred Owen Essays1004 Words   |  5 Pagesdoes Owen’s portrayal of the relationship between youth and war move us to a deeper understanding of suffering? As an anti-war poet, Wilfred Owen uses his literary skills to express his perspective on human conflict and the wastage involved with war, the horrors of war, and its negative effects and outcomes. As a young man involved in the war himself, Owen obtained personal objectivity of the dehumanisation of young people during the war, as well as the false glorification that the world has beenRead MoreThe Soldier By Rupert Brooke And Anthem For Doomed Youth By Wilfred Owen1367 Words   |  6 PagesYouth’ by Wilfred Owen are two World War One era sonnets, both making a comment on what it means to die in war. The two poets show very different views on war, as both had very different experiences in war. Rupert Brooke died before he made it to war, his poem highlights the soldier as a hero and glorifies dying in war, in contrast Wilfred Owen shows a grittier side to death in war, as he experienced war first hand and his poem is real and brutal. The poets make their particular views on w ar clear withRead MoreEssay about Analysis of Anthem For Doomed Youth by Wilfred Owen937 Words   |  4 PagesAnalysis of Anthem For Doomed Youth by Wilfred Owen The first poem that I am to analyse is Anthem for Doomed Youth, written by Wilfred Owen. This poem is a sonnet. It has fourteen lines. In this poem, the first and fourth lines rhyme, as do the second and third. The first stanza is mainly about the battlefield, whereas the second stanza is more about the feelings of friends and family back at home. This poem starts off at a quick pace, and then slows down throughout Read MoreWilfred Owen Poetry799 Words   |  3 PagesPoetry is a form of writing that can be used to convey very strong emotions and ideas to the reader, this can be seen in the works of famous poet Wilfred Owen, Owen is the most well-known English trench warfare poet who fought in World War I. His military career began in 1915, when he enlisted himself in the Artists Rifle group and soon became a second lieutenant, like many young men he was ready to fight and die for his country. In 1917 he was wounded in battle and was diagnosed with shell shock;Read More The Negative View of Society in Wilfred Owens Poetry Essay1156 Words   |  5 PagesDulce et Decorum est and Anthem for Doomed Youth are both written by Wilfred Owen, and both are written to show â€Å"the war [World War I] and the pity of war†. Owen does this by regaling very sad and often shocking poems that I believe are very effective in deliveri ng their purpose. Both poems present negative views of society through tone and metaphors and Dulce et Decorum est also uses similes. A poem that presents a negative view on society is Dulce et Decorum est. It is a satirical poem about

ABC, Inc. Case Study Analysis Essay - 527 Words

ABC, Inc. Case Study Analysis †¢ Introduction A number of problems were made during the recent hiring process. This case Study is an attempt to identify and recommend ways to improve this process. From the information that has been obtained, I believe that a lack of employee experience and a lack of prior planning and follow up resulted in a failure to accomplish all the tasks necessary to hire the new employees in a timely fashion. †¢ Background Carol Robins, a new campus recruiter for ABC, Inc., in early April he was able to hire 15 new trainees who were destined to work for Monica Carrolls, the operations supervisor. From the interviews that were conducted, it appears that Carl was†¦show more content†¦Under the topic of supervision, Monica Carrolls could have made contact more often with Carl. But her job, as operations manager, does not include his supervision. Another solution to the supervision problem could be to increase the staff in the human resources department. However, on examination this does not appear to be the most efficient solution due to the increased costs. Another solution would be to maintain the master â€Å"New Employee Orientation† manual in electronic format. Having the manual in electronic form allows for easy updating of the policy and procedures, and prevents inadvertent loss or damage to that document. This method is cost effective and easily implemented. †¢ Proposed Solutions #61692; A â€Å"New Employee Checklist† will be created with all pre-employed tasks listed on it. #61692; The â€Å"Employee Orientation† manual will be maintained in an electronic format. #61692; Some of the pre-employment tasks will become the responsibility of the potential employees to accomplish. Potential employees will report when the tasks have been completed. A member of the human resource staff will confirm that the task has been completed correctly. #61692; Employees like, Carl Robins, will be required to submit weekly reports detailing the current status of all potential employees. †¢ Recommendations New employeesShow MoreRelatedAbc, Inc. Case Study Analysis781 Words   |  4 PagesCOMM 215 July 20, 2005 ABC, Inc. Case Study Analysis Case Study Background In April, Carl Robins, a new recruiter for ABC, Inc, with only six months experience, successfully hired 15 new employees. The new trainees were hired to work for Monica Carrolls, the Operations Supervisor. Carl Robins scheduled a new hire orientation to take place June 15 with the intent of having all the new hires working by July. On May 15, Monica Carrolls contacted Carl about coordinating many issues for the newRead MoreAbc Inc. Case Study Analysis1430 Words   |  6 PagesCase Study Analysis This is a case study analysis of the hiring process conducted by new recruiter Carl Robins. The ABC Inc employee encountered several problems while attempting to complete the hiring process of 15 new employees. Problems include poor time management, lack of attention to detail, and poor communication. Improvements to be made are weekly meetings between key office personnel and implementing a training program for all employees regardless of position. Background New campusRead MoreCase Study Analysis ‚Äà ¬ Abc, Inc.1632 Words   |  7 PagesCase Study Analysis – ABC, Inc. COMM 215 Instructor B. Massis May 27, 2013 Introduction As a new worker you have finally landed that dream job, now what? You are excited about the possibilities awaiting you at your new dream job. As you prepare for your first day, you are told you will have to attend new hire orientation. Suddenly, the butterflies in your stomach return as you anticipate what to expect next. Then you ask yourself, â€Å"What is new hire orientation and what does it mean forRead MoreEssay on ABC, Inc. Case Study Analysis1023 Words   |  5 PagesABC, Inc. Case Study Analysis Problem At the beginning of April, Carl Robbins was hired at ABC, INC. as a new recruiter. He successfully hired several employees, even though he was fairly new at his job. This was his first recruitment effort that turned out quite well. After this, the Operations Supervisor, Monica Carrolls, tasked Carl to recruit 15 new employees to begin working at ABC in July. So Carl scheduled an orientation to take place for the 15 employees on June 15th. Monica contactedRead MoreAbc Inc Case Study Analysis1457 Words   |  6 PagesABC, Inc.’s new campus recruiter Carl Robins has found himself to have over looked some important details of his new hires orientation. If he can’t resolve these issues in a timely manner, Carl will not be able to hold orientation June15, like Monica wants. The deadline is closing in and there are some problems that need quick solving, since Carl is new to his position, he is still worried that he may not have the answers to fix the issues at hand. Seems Car l may not have been as organized as heRead MoreEssay Abc Inc. Case Study for Student Analysis1126 Words   |  5 PagesABC Inc. Case Study Ryan Fagen University of Phoenix COM215 [ May 14, 2010 ] Michael Millis ABC Inc. Case Study for Student Analysis Even though postponing the orientation will allow the recruiting department the time to obtain all the necessary documents, receive the results from all drug screens, ensure all training materials are in hand, and the onsite training room would be available reducing any additional costs to the company, the issues can be overcome and with some adjustmentsRead MoreCase Study for Student Analysis: Carl Robins Essay examples979 Words   |  4 PagesCase Study page 1 Case Study: Carl Robins Latisha Dow COMM/215 Essentials of College Writing Gayle Thomas February 14, 2011 Case Study Page 2 My consulting company has been hired by ABC, Inc. to evaluate some problems involving management. Once the analysis is complete it will identify and recommend ways to improve the hiring process of ABC, Inc. During the recent hiring process several problems became apparent. Once my company gathered information from ABC, IncRead MoreQuantitative Techniques in Statistics1862 Words   |  7 PagesMemo-Quantitative Techniques/Statistics The plant opening is only a few months away and the Board of Directors for ABC Complete Kitchens, Inc. is interested in learning more about what you recommend for plant productivity analysis. Specifically, the board members want you to identify and describe the tools and techniques that are available that will help the plants executive team better conduct statistical analyses for plant productivity evaluation. Be sure to define the management information systemsRead MoreRecruitment Process For Recruiting New Trainees For Abc, Inc.1434 Words   |  6 Pagesn this case study analysis of Carl Robins a number of problems related with the recruiting process transpired. To obtain a clear understanding of what went wrong and the best way to solve these problems, a case study analysis is the most effective method to identify and recommend ways to improve this process for recruiting new trainees for ABC, Inc. Carl’s mishaps were caused by a lack of organization, planning, and scheduling, and there is a good chance the training will not be able to happen asRead MoreEssay about ABC, Inc. Case Study1674 Words   |  7 Pagesï » ¿ABC, Inc. Case Study Charles Ramsey Comm/215 Sept. 29, 2014 Margaret Mehl ABC, Inc. Case Study Introduction Hiring 15 new employees in early April as part of his first recruitment effort, Carl Robins is the new campus recruiter for ABC, Inc. Hired to work for Monica Carrolls, Operations Supervisor, these new potential employees require training on company policy, being oriented to the organization, and screened for drugs. Carl himself is behind on their training, has not completed all the

The Return Shadow Souls Chapter 24 Free Essays

Dear Diary, It’s the night before the night of our first party – or rather gala. But I don’t feel very gala. I miss Stefan too much. We will write a custom essay sample on The Return: Shadow Souls Chapter 24 or any similar topic only for you Order Now I’ve been brooding about Matt, too. How he walked away, so angry at me, not even looking back. He didn’t understand how I could†¦care for†¦Damon, and yet still love Stefan so much that it felt as if my heart was breaking. Elena put down the pen and stared at her diary dully. The heartbreak manifested itself in actual physical pains in her chest that would have frightened her if she hadn’t been sure of what it really was. She missed Stefan so desperately that she could hardly eat, could barely sleep. He was like a part of her mind that was constantly on fire, like a phantom limb that would never go away. Not even writing in her diary would help tonight. All she could write about were painfully tantalizing memories of the good times she and Stefan had shared together. How good it had been when she could just turn her head and know that she would see him – what a privilege that had been! And now it was gone, and in its place was racking confusion, guilt, and anxiety. What was happening to him, right now, when she no longer had the privilege of turning her head and seeing him? Were they†¦hurting him? Oh, God, if only†¦ If only I had made him lock all the windows to his room at the boardinghouse†¦ If only I had been more suspicious of Damon†¦ If only I had guessed he had something on his mind that last night†¦ If only†¦if only†¦ It became a pounding refrain in time to her heart. She found herself breathing in sobs, her eyes tightly shut, clutching the rhythm to her and clenching her fists. If I keep feeling this way – if I let it crush me enough – I’ll become an infinitesimal point in space. I’ll be crushed into nothingness – and even that will be better than needing him so much. Elena lifted up her head†¦and stared down at her head, resting on her diary. She gasped. Once more her first reaction was to imagine death. And then, slowly, because she was stupefied by so many tears, she realized that she’d done it again. She was out of her body. This time she wasn’t even aware of a conscious decision about where to go. She was flying, so fast that she couldn’t tell which way she was going. It was as if she were being pulled, as if she were the tail of a comet that was rapidly shooting downward. At one point she realized with familiar horror that she was passing through things, and then she was veering as if she were the end of the whip in a game of Crack the Whip and then she was catapulted into Stefan’s cell. She was still sobbing as she landed in the cell, unsure of whether she had solid form or gravity, and uncaring for the moment. The only thing she had time to see was Stefan, very thin but smiling in his sleep and then she was dumped onto him, into him, and still crying as she bounced, as lightly as a feather, and Stefan woke. â€Å"Oh, can’t you let me sleep for a few minutes in peace?† Stefan snapped, and added a couple of Italian words that Elena had never had reason to hear before. Elena had an immediate fit of the Bonnies, sobbing so hard that she couldn’t listen to – couldn’t even hear – any comfort that was on offer. They were doing horrible things to him, and they were using her image, Elena’s, to do them. It was all too awful. They were conditioning Stefan to hate her. She hated herself. Everyone in the whole world hated her – â€Å"Elena! Elena, don’t cry, love!† Dully, Elena lifted herself up, getting a brief anatomical view of Stefan’s chest before she was sobbing again, trying to wipe her nose on Stefan’s prison uniform, which looked as if it could only be improved by anything she might do to it. She couldn’t, of course; just as she couldn’t feel the arm that was trying to encircle her gently. She hadn’t brought her body with her. But she had, somehow, brought her tears, and a cold, cable-wire-tough voice inside herself said, Don’t waste them, idiot! Use those tears. If you’re going to sob, sob over his face or his hands. And, by the way, everyone hates you. Even Matt hates you, and Matt likes everybody, the tiny cruel, productive voice went on and Elena gave way to a fresh gale of sobbing, absently noting the effect of each teardrop. Each drop turned the white skin under it pink and the color spread in ripples outward, as if Stefan were a pool, and she was resting on him, water on water. Except that her tears were falling so fast that it looked like a rainstorm on Wickery Pond. And that only made her think about the time that Matt had fallen into the pond, trying to rescue a little girl who had fallen through the ice, and how Matt hated her now. â€Å"Don’t, oh don’t; don’t, lovely love,† Stefan begged, so sincerely that anyone would have believed he meant it. But how could he? Elena knew what she must look like, face swollen and blotched by tears: no â€Å"lovely love† here! And he’d have to be mad to want her to stop crying: the teardrops were giving him new life wherever they touched his skin – and perhaps the storm inside him had done best, because his telepathic voice was strong and sure. Elena, forgive me – oh, God, just give me one moment with her! Just a single moment! I can bear anything then, even the true death. Just one moment to touch her! And perhaps God did look down for a moment in pity. Elena’s lips were hovering over, quivering over, Stefan’s, as if she could somehow steal a kiss like this as she used to when he was still asleep. But for just an instant it seemed to Elena that she felt warm flesh below hers and the flick of Stefan’s lashes against her eyelids as his eyes flew open in surprise. Instantly they both froze, eyes wide open, neither of them foolish enough to move in the slightest. But Elena couldn’t help herself, as the flush of warmth from Stefan’s lips sent a flush of warmth through her entire body. She melted into the kiss, and, while keeping her body carefully in the same position, felt her gaze go unfocused and her eyelids close. As her lashes swept against something with substance, the moment swept quietly to an end. Elena had two choices: she could shriek and rail telepathically at Il Signore for only giving them what Stefan had asked for, or she could gather her courage and smile and maybe comfort Stefan. Her better nature won out and when Stefan opened his eyes, she was leaning over him, pretending to be resting on her elbows and his chest, and smiling at him as she tried to straighten out her hair. Relieved, Stefan smiled back at her. It was as if he could bear anything, as long as she was unhurt. â€Å"Now, Damon would have been practical,† she teased him. â€Å"He would have kept me crying, because in the end, his health would be the most important thing. And he’d have prayed for†¦Ã¢â‚¬  She paused and finally began laughing, which made Stefan smile. â€Å"I have no idea,† Elena said finally. â€Å"I don’t think Damon prays.† â€Å"Probably not,† Stefan said. â€Å"When we were young – and human – the town priest walked with a cane that he seemed to enjoy using on young delinquent boys more than as a source of support.† Elena thought of the delicate child chained to the huge and heavy boulder of secrets. Was religion one of the things locked away, put behind doors closed one after another in secret there, like a chambered nautilus until almost everything he cared about was inside? She didn’t ask that of Stefan. Instead, she said, lowering her â€Å"voice† to the tiniest telepathic whisper, the barest disturbance of neurons in Stefan’s receptive brain: What other practical things can you think of that Damon might have thought of? Things relating to a jailbreak? â€Å"Well†¦for a jailbreak? The first thing I can think of is for you to know your way around the city. I was brought here blindfolded but since they don’t have the power to take the curse off vampires and make them human, I still had all my senses. I’d say it’s a city about the size of New York and Los Angeles combined.† â€Å"Big city,† Elena noted, taking notes in her head. â€Å"But fortunately the only bits that would interest us are in the southwestern section. The city’s supposed to be ruled by the Guardians – but they’re from the Other Side and the demons and vampires here long ago realized that people were more afraid of them than the Guardians. It’s set up now with about twelve to fifteen feudal castles or estates, and each of those estates has control of a considerable amount of land outside the city. They grow their own unique products and sell them in deals made here. For instance, it’s the vampires who cultivate Clarion Loess Black Magic.† â€Å"I see,† said Elena, who had no idea what he was talking about, except the Black Magic wine. â€Å"But all we really need to know is how to get to the Shi no Shi – your prison.† â€Å"That’s true. Well, the easiest way would be to find the kitsune sector. The Shi no Shi is a cluster of buildings, with the largest one – the one without a top, although it’s curved, and you may not be able to tell from the ground – â€Å" â€Å"The one that looks like a coliseum?† Elena interrupted eagerly. â€Å"I get a sort of bird’s-eye view of the city whenever I come here.† â€Å"Well, the thing that looks like a coliseum is a coliseum.† Stefan smiled. He really smiled; he’s feeling well enough to smile, now, Elena rejoiced, but silently. â€Å"So to get you in and out, we just head from below the coliseum to the gate back to our world,† Elena said. â€Å"But to get you free there are – some things we need to collect – and those are probably going to be in different parts of the city.† She tried to remember if she had ever described the twin fox key to Stefan or not. It was probably better not to do it if she hadn’t already done it. â€Å"Then I’d hire a native guide,† Stefan said immediately. â€Å"I don’t really know anything about the city, except what the guards tell me – and I’m not sure if I would trust them. But the little people – the ordinary ones – will probably know the things you want to know.† â€Å"That’s a good idea,† Elena said. She drew invisible designs with a transparent finger on his chest. â€Å"I think Damon really plans to do everything he can to help us.† â€Å"I honor him for coming,† Stefan said, as if he were thinking things out. â€Å"He’s keeping his promise, isn’t he?† Elena nodded. Deep, deep in her consciousness floated the thoughts: His word to me that he would take care of you. His word to you that he would take care of me. Damon always keeps his word. â€Å"Stefan,† she said, again in the innermost recesses of his mind, where she could share information – she hoped – in secret, â€Å"you should have seen him, really. When I did Wings of Redemption and every bad thing that had hardened him or made him cruel came undone. And when I did Wings of Purification and all the stone covering his soul came away in chunks†¦. I don’t think you could imagine how he was. He was so perfect – and so new. And later when he cried†¦Ã¢â‚¬  Elena could feel inside Stefan three layers of emotion succeed one another almost instantaneously. Disbelief that Damon could cry, despite all that Elena had been telling him. Then, belief and astonishment as he absorbed her pictures and her memories. And finally, the need to console her as she stared at a Damon forever trapped in penitence. A Damon that would never exist again. â€Å"He saved you,† whispered Elena, â€Å"but he wouldn’t save himself. He wouldn’t even bargain with Shinichi and Misao. He just let them take all his memories of that time.† â€Å"Maybe it hurt too much.† â€Å"Yes,† said Elena, deliberately lowering her barriers so that Stefan could feel the hurt that the new and perfect creature she’d created had felt upon learning that he had committed acts of cruelty and treachery that – well, that would make the strongest soul flinch. â€Å"Stefan? I think he must feel very lonely.† â€Å"Yes, angel. I think you’re right.† This time Elena thought a good deal longer before venturing, â€Å"Stefan? I’m not sure he understands what it’s like to be loved.† And while he thought out his response, she was on tenterhooks. Then he said very softly, very slowly again, â€Å"Yes, angel. I think you’re right.† Oh, she did love him. He always understood. And he was always most brave and gallant and trusting just when she needed him to be. â€Å"Stefan? Can I stay again tonight?† â€Å"Is it nighttime, lovely love? You can stay – unless They come to take me somewhere.† All at once Stefan was very solemn, holding her gaze. â€Å"But if They come – you’ll promise me to leave then, won’t you?† Elena looked straight into his green eyes and said, â€Å"If that’s what you want, I’ll promise.† â€Å"Elena? Do you†¦do you keep your promises or not?† Suddenly, he sounded very sleepy, but the right kind of sleepy, not worn out, but someone who has been refreshed and is being lulled into a perfect slumber. â€Å"I keep them close to me,† Elena whispered. But I keep you closer, she thought. If someone came to hurt him, they would find out what a bodiless opponent could do. For instance, what if she just reached inside their bodies and managed to make contact for an instant? Long enough to squeeze a heart between her pretty white fingers? That would be something. â€Å"I love you, Elena. I’m so glad†¦we kissed†¦Ã¢â‚¬  â€Å"It’s not the last time! You’ll see! I swear it!† She dropped new healing tears down on him. Stefan just smiled gently. And then he was asleep. In the morning Elena woke up in her grand bedroom in Lady Ulma’s house, alone. But she had another memory, like a pressed rose, to put away in its own special place inside her. And somewhere, deep in her heart, she knew that these memories might be all she had of Stefan someday. She could imagine that these sweet-scented, fragile mementoes would be something to hold on to and cherish – if Stefan never came home. How to cite The Return: Shadow Souls Chapter 24, Essay examples

Auditing Structures of Business Reporting

Question: Discuss about the Auditing for Structures of Business Reporting. Answer: Inherent risks are those that are present in the system due to the complex structures of business reporting or the large network of companies and the dynamic financial regulations. These risks cannot be easily avoided by creating additional internal controls or increased auditor training. As the size and functions of the business increases, product line expansion and diversification also leads to the increased inherent risks. The strategic business risk assessment includes environmental and external factors, prior period misstatements, susceptibility for fraud or theft, the non-routine transactions, or such transactions that require lot of estimates of the management (Kaplan, 2011). It is possible that the business risks assessment can indicate the possibility of the existence of some inherent risks (Barney, 2009). The analysis of business includes micro and macro factors to be analyzed ranging from the entry point until the collection of revenues, payment of taxes and distribution o f profits. Hence, the internal controls at every point are tested under the business risk assessment and so it is highly likely that a few loose areas are discovered by this assessment. The entry point for frauds and thefts is not paid close attention until it becomes a big figure and is evident. The accounts department tends to ignore mistakes involving small amounts that pave the way for more inherent risks. For this reason, the internal and external audit is required to be done without leaving any such susceptible areas. The combination of small amounts of mistakes makes it a bigger one (Gilbert et. al, 2011). At OneTel there as gross mismanagement reported and the clear negligence of the entire accounts department ranging from the lower level managers until the Finance Director. Factors like lack of appropriate and adequate regulation, failure of the management to exercise due diligence, lack of independence of the Executives and Auditors all killed OneTel (Monem, 2009). It woul d not be wrong to say that OneTel had not taken appropriate efforts to carry out a serious business risk assessment also as the Founder and Managing Director of the company were found to be making false claims about the company having big cash surpluses and heading towards reaping high profits. Thus since the business risk assessment was not properly done, it was impossible to unearth inherent risks associated with the same. The inherent risk factors clearly arise from the lack of attention given by the management towards the verification of the ageing of debtors and creditors, un presented cheques, monthly reports, trial balances and such other reports and statements (Barney, 2009). The failure to do this leads to inaccurate account balances and the resultant inherent risks factors. The significant accounting policy changes made by OneTel also increased the possibility for the existence and incorporation of new inherent risks. The frequent shifting of accounting policies made it difficult to ascertain the accurate account balances and subsequently led to increased inherent risks (Monem, 2009). The company first followed a policy of not accounting for intangibles and then immediately changed the policy in the subsequent year regarding deferred expenditures. These inconsistencies in financial reporting made account balances questionable by the next auditors, Ernst Young, and they issued a qualified opinion (Kruger, 2015). The previous auditors had issued an unqualified opinion and covered all such malpractices of the company. The submission of the financial statements to ASIC revealed the irregularities in a majority of the account balances and as a result there was millions of concealed expenditures and concealed losses because of the same. Thus, the negligence shown by both the management and the auditors in the recording and reporting of account balances paved the way for inherent risks to creep in from a majority of the accounts. The root cause was the failure and intentional negligence towards accounts as the company was only focusing on marketing and growth. The accuracy of account balances is arrived by the accurate reporting of each accounting transaction (Hoffelder, 2012). This activity was flawed due to both mismanagement and weak internal controls. In this way, fraudulent accounting leads to inherent risks and the ultimate fall of the company. The going concern assumption is the underlying point for the fact that the entity will remain operational in the near future and there are no practical reasons for the entity to wind up in the near future (Heeler, 2009). Upon analysis of the balance sheet, it can be concluded that there is significant increase in the current and non-current assets and liabilities. The share capital has also increased but the profits have fallen drastically resulting in accumulated losses of over 200% in comparison to the prior year. The Profit Loss Statement has also been referred to which commences with a negative Earnings before Interest, Depreciation and Taxes. The loss only is increased further as expenses like interest, depreciation and taxes are debited to the Profit and Loss Account (Monem, 2009). This clearly indicates that the company has to either increase its revenues or reduce its expenses to clear off the loss. The size of the loss is such that it is not likely to be wiped off in a year or twos time. The management has to take serious efforts to get the company back on the track. However, there are inherent limitations and flaws of the company mentioned and reported by the audit agencies. It is reported that the Finance Director has hardly verified the daybooks, journals, ledgers, trial balances, so on and so forth. The various designated executives are also not suitably verifying the required reports. The debtors ageing report, unpresented cheques listing, so on and so forth are not monitored and all this clearly reveals the inherent flaws and the poorest management by the departments concerned. If the company continues to function and operate at this stage, then it will only widen its net of losses and until strong and operative internal controls are installed in place, it is unlikely that the company will continue in the near future (Christensen, 2011). It is evident that the going concern assumption is at risk and for all the reasons related to financial misma nagement, weak internal controls and overall financial position of the company, the going concern assumption should be assessed as high. References Barney, J 2009, Scandals, Executive Compensation, and International Corporate Governance Convergence: A U.S.-Australia Case Study. Christensen, J. 2011, Good analytical research, European Accounting Review, vol. 20, no. 1, pp. 41-51 Gilbert, W. Joseph J Terry J. E 2005, The Use of Control Self-Assessment by Independent Auditors, The CPA Journal, vol.3, pp. 66-92 Heeler, D 2009, Audit Principles, Risk Assessment Effective Reporting, Pearson Press Hoffelder, K 2012, New Audit Standard Encourages More Talking, Harvard Press. Kaplan, R.S. 2011, Accounting scholarship that advances professional knowledge and practice, The Accounting Review, vol. 86, no. 2, pp. 367383. Kruger, P 2015, Corporate goodness and shareholder wealth, Journal of Financial economics, pp. 304-329 Monem, R 2009, The Life and Death of OneTel, Griffith University.