The Best of the Worst Caligula Nero - 1250 Words

Ancient Roman History The Best of the Worst: Caligula Nero â€Å"Such opposed vices, both the greatest arrogance and the greatest timidity, were to be found in the same person† (Caligula, 51). Suetonius’ quotation is vital in composing a description of a poor emperor based on the detestable characters of Caligula and Nero. It appears that both Caligula and Nero suffered from acute vanity due to their overwhelming insecurities. To appease their insecurity, both men must assert themselves superior to their predecessors rather than honoring them. To achieve this, Caligula and Nero violate the precedence of Augustus by disrespecting the Senate and pursuing a civil policy defined by cruelty and corruption. Suetonius decorates the†¦show more content†¦This disrespect is again demonstrated by Suetonius recounting a time when Caligula made senators â€Å"run in their togas alongside his military chariot for several miles† (Caligula, 26). Caligula’s cruelty can only provide an explanation for this act. He had sen ators plot to kill other senators and even â€Å"confiscated [the] family insignia† of some senatorial families (Caligula, 35). Nero was no less atrocious in his relations with senators. He carried â€Å"neither discrimination nor restraint in putting to death whoever he wished† (Nero, 37). And Nero was â€Å"bent on death for the all the most illustrious† (Nero, 36), even threatening to â€Å"dispose of the entire order† (Nero, 37). If only Augustus were alive to advise Caligula and Nero on when to kill senators and when to honor them. Yet, the distinction must be made that Augustus was brutal to senators in order to gain power not to maintain it. Augustus improved from the errors of Caesar and was dependent on the support of the Senate to enact the principate. He was considerate of the Senate’s intentions and was freely available to listen to their advice. Caligula and Nero ignored the voice of the Senate and attempted to silence it to satisfy th eir insecure and violent natures. Their violent natures could not be contained to act just upon the Senate. Both men were cruel to equestrian class and to the general people of the empire. Caligula had some equestrians â€Å"disfigured with marks of

Is The Woman Struggle For Words - 1328 Words

Truly a beautiful house and with all your... I can see the woman struggle for words. Staff, I supply. Yes, but how do your parents afford it? She s trying so hard not to let her curiosity show. Not hard enough. Well, my mother doesn t work currently, I see her eyes flash with both hatred and want, and my father works with business. He s the reason for our wealth. I answer vaguely. Oh, I see, she comments, her lustful eyes straying to find my father, I understand how difficult it must be for your father to travel all the way here and not know any one, so you must inform him if he needs any help, business or personal, she adds the last word provocatively. I m always available. Yes and so are prostitutes, except they charge a fee for their dignity. She couldn t manage to hide her longing for our home and my mothers place in our family. Bitch, if you touch my father or bother my mother in any way, I. will. end. you. But sadly I can t say that, so instead I obruptly leave, searching for my father so he can throw her out. I find him with mom talking to four other men, all wearing expensive attire. I walk up to them slowly, in order to listen to the conversation. It must be difficult keeping everything in order. States the chubby, bald man holding a flute of champain. What do you mean? My mother asks. Well you have an astounding amount of wealth as we all have noticed, he states gesturing to the house and my fathers clothes. Over twenty staffShow MoreRelated Comparing Women in Lowell’s Patterns and Sorrell’s From a Correct Address1302 Words   |  6 PagesThe Struggle of Women in Lowell’s Patterns and Sorrell’s From a Correct Address       Woman is not born, feminist Andrea Dworkin wrote. She is made. In the making, her humanity is destroyed. She becomes symbol of this, symbol of that: mother of the earth, slut of the universe; but she never becomes herself because it is forbidden for her to do so. Dworkin’s quote relates to women throughout history who have been forced to conform. Although women can be regarded highly in society, representingRead MoreThe Moral Of The Poems By Mary Oliver, The Greed And Philip Levine s What Work Is1267 Words   |  6 PagesLife is not always easy, at some point people struggle in their life. People who are in lower class have to struggle for a job every day and people who are in upper class having their own problem to deal with. These ideas are very clear in Mary Oliver â€Å"Singapore† and Philip Schultz â€Å"The Greed† and Philip Levine â€Å"What Work Is†. In Singapore a woman works at airport and her job is to clean bathroom and in The Greed Hispa nic get a job first before white and black because they take lower wages. All threeRead MorePhenomenal Woman by Maya Angelou674 Words   |  3 PagesThe title of the poem is ‘Phenomenal Woman’. Phenomenal is not a word which is often used to describe a woman. One would hear a woman described as beautiful or pretty but the word phenomenal is telling us that this is no ordinary woman, she is special and outstanding. The poem starts off with the words ‘pretty woman’ which makes us realise that this phenomenal woman would not be regarded as pretty in the eyes of society. The poet then describes the woman who is normally appreciated by society: ‘ImRead MoreSymbolism In Praying By Artist Kesha1083 Words   |  5 Pagesafraid of what is to come. Unfortunately, in today’s world, being a woman can come with many struggles and does not always leave one radiating with strength or dignity. It fact, it can make one fear the future even more. In her music video entitled â€Å"Praying,† artist Kesha addresses these very issues. In â€Å"Praying,† Kesha suggests that she has found a new identity and hope in a higher power having endured the struggles being a woman in today s world can bring. She does this through the imagery of beingRead MoreEssay on The Other Lover680 Words   |  3 Pagespersonification to show how her relationship is doomed because of war. The poem shows how war can change a man who was once confident and unaffected by pain, into one who accepts death without a struggle. nbsp;nbsp;nbsp;nbsp;nbsp;In this sonnet, death is personified and shown as the speaker’s opponent in a struggle for her lover. Death is described as being coquettish and possessive. These attributes are used to describe death because they show how hard it would be to overcome this opponent. The descriptionsRead More Abandonment and Struggle on a Farm1327 Words   |  6 Pagesof the man and him only, in the first stanza of the poem suggests that he is the cause of everything observed throughout the poem. An ominous tone is immediately introduced through the use of the word ‘broken’ in the second line and its appearance again in the fifth line. The repetitive use of the word is suggestive of a broken f amily and household. As the head of the household, the poem describes the man as a big, ‘god-fearing’ man who is religious. However, the line â€Å"but not a man for farming†Read MoreFeminist Witches and Poetry1525 Words   |  7 Pagesthan just their love of poetry, they both incorporated female struggles and feminist ideas into their poetry. In a close reading of the poems Her Kind, by Anne Sexton and Anorexic, by Eavan Boland, the themes and the overall feel and struggles of the characters in both poems are very similar; they both use historical and biblical references that demean women and they both use strong female stereotypes that are going through personal struggles. Both characters are empowered through their defeat or self-destructionRead MoreAllegory Of The Cave In Fahrenheit 451 By Ray Bradbury1565 Words   |  7 Pages Plato’s â€Å"Allegory of the Cave† is considered a model for Fahrenheit 451 by Ray Bradbury, because of the struggles and revelations of the prisoner. Guy Montag is the prisoner in the novel. His society, with the fake reality, has caused him to undergo a series of struggles and revelations as he ascends. The novel and the allegory relate because the allegory is an outline for what the novel is.The allegory has a prisoner stage, the bonfire stage and an above ground stage. Montag went from being prisonerRead MoreA Common Theme Of Death Emerges1518 Words   |  7 Pagesher struggles with at least one mental illness. After numerous suicide attempts, Plath eventually succumbed to her depression and killed herself in 1963 at thirty years old. 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“Success is ninety-nine percent failure.” †Soichiro Honda Free Essays

Firstly, there are many standards in defining â€Å"success†. According to the Dictionary. com, success is the attainment of wealth, position, honors, or the like. We will write a custom essay sample on â€Å"Success is ninety-nine percent failure.† – Soichiro Honda or any similar topic only for you Order Now It means that each person has his or her level of success, which means some people would think they are success when they earn a large amount of money; some would prefer a high social status; some would consider as having a happy family or achieved their personal goal. â€Å"Failure†, on the other hand, it is a feeling that people are disappointed when their goal or achievement cannot be reached. To be able to reach achievements, failure could be use as a stepping-stone toward success. In other words, â€Å"Failure is the mother of innovation. † The underlying implication shows that each failure is a step along the road to success. People should experience what they have learnt from failure; once they failed they could use the failure as a lesson and learn from what they have failed, use it to gain experience and move toward success. For instance, every person cannot run before they learn how to walk, and they must have the feeling of pain for improvement, and they also need to learn how to stand up wherever they fell. Thomas Edison said,† Genius is one percent inspiration and ninety-nine percent perspiration. † He had tried more than 1000 experiments before he came up with a successful invention. His deafness did not disturb him from investing, and he did not give up and even thought the deafness could help him more concentrate. His example is one of the best to represent that one should never give up before success. If this quote put into marketing, one marketing strategy will not bring us to be success and never be the best way to run a business. As the market keeps changing internationally from time to time, companies should not give up to innovate new strategies to fulfill customers’ needs or improve their products regarding the market changes. When the companies suffered from economic downturn, some of them will choose to close down; however, some of hem will try to develop new market strategies to stay in the market if they can think from other aspects. Conclusion In conclusion, â€Å"Success is ninety-nine percent failure† is extremely related to human beings, it is because everyone may not be successful if they do not failed in their life. Everyone has different meaning of success, but people should not give up when they failed, they should to have solution to overcome problems. How to cite â€Å"Success is ninety-nine percent failure.† – Soichiro Honda, Papers

Difference between Accounting & Auditing-Free-Samples for Students

Questions: 1.What are the Objectives of Financial Statement 2.Discuss the differences between Accounting and Auditing. Answers: Introduction A literature review have been given on managements assertion and the differences between accounting and auditing is being discussed. The objective behind this literature review is to develop a learners ability on managements assertion, a clear view of objectives of financial statement in auditing terms, a detailed discussion of differences of auditing and accounting has been done (Siagian, Siregar, and Rahadian, 2013). The management assertions are defined on the basis of existence, completeness, its valuation and presentation. The impacts of auditing which helps to improve the firms performance have been discussed here under (Haji, 2014). Objectives of Financial Statement The general purpose of preparing financial statement for the year is to provide few information about the financial position and financial performance of the entity to the third party users in order to make informed economic decisions. According to the author Noor Adwa Sulaiman, Zarina Zakaria and University Malaya. They have mentioned in the chapter that the objectives of financial statement in auditing is to ensure the reliability of the financial statements that they are made in with the compliance of accounting standards and Financial Reporting Act 1997 which has establish the foundation of this act and based on Malaysian Accounting Standards Board (MASB); Though each statement has its own particular objective to serve but they are interconnected that the sole purpose of statement can be fulfilled and looked as a whole not to be considered separately. The financial statement should depict true and fair value of the organizations financial position and it should be free from the m aterial misstatements. Also it showcases the flow of cash of the organization which affects the financial performance of the entity. The statement shows the company affairs which are regulated by the Companies Act 1965; so that third party users can rely upon the financial statement of the company and the entity itself can make economic decisions (Weil, Schipper, and Francis, 2013). Difference between Accounting and Auditing Generally, when the process of accounting ends and the auditing process begins for the sole purpose of defining the true and fair view of books of accounts. It is basically an activity of recording, preparing, classifying and presenting the financial statements. Accounting is used to keep the track of monetary transactions and audit on the other hand means an inspection of the books of accounts and the financial statement of an entity with an intention to reveal the fact that at what extent does financial statement is giving a fair picture of an organization. According to the author the distinction between accounting and auditing is that, accounting is a process of recording, classifying and summarizing the transactions or events in a manner that fulfilment of the purpose of providing financial statement to third party users for decision making (Yu-Shu, Chyi-Lin, and Altan-Uya, 2015). Whereas audit is a process of improving the trustworthiness of financial statements. A thorough unde rstanding of accounting principles and the rules of law is must in evaluating the relevancy of financial information that the statements are depicting the true value of an organization. The economic events that have been occurred in the accounting period are also covered in by the auditors while auditing (Wang, and Huang, 2014). The standards and procedures of accounting and auditing are correlated. This integrated system of both help managing the accounts of a company. The application of GAAP (generally accepted accounting principles) is only being determined by applying the auditing procedures in companys financial statements. According to the author Weirich, (Weirich, Pearson, and Churyk, 2013). In his Accounting and auditing research, accounting is one studied language of business whose purpose is to provide economic activities carried on by the entity. It captures the day to day monetary transactions of business by classifying those transactions into groups and summarize them in a way that in case of urgency one can refer to them easily. Thereafter analyzing the results of financial statement made and communicate the same to the interesting parties. The key function of accounting is to help in decision making by providing material information of financial nature. There are varied field of accounting namely Cost Accounting, Management Accounting, Human Resource Accounting, so it can be said that the scope of accounting is wide in nature. Objectives of Accounting are maintaining proper record in Journal, Ledger books and Trial Balance and determining the profitability position from these records by prepar ing Trading and Profit Loss Account. Lastly, Balance Sheet is prepared to showcase the financial position of the entity, as it provides necessary information regarding insolvency and liquidity position to the interested parties (Turner, 2013). On the other hand, auditing is known to be a methodical procedure of examining financial information with an intention of giving an opinion about the truthfulness and fairness of the financial statement. Auditing is critical in nature and an unbiased thorough investigation of each and every aspect starting from vouchers, receipts, account books that needs to be verified with an objective of spotting the reliability and validity of the financial statement. A detailed scrutiny is done to detect frauds, errors and manipulation if any. The accuracy and transparency is being inspected in compliance with the accounting principles and standards. After all the inspection of books of accounts and financial records, auditor gives his opinion in the form of a report. The report made by the auditor for the person who has appointed auditor to carry on the auditing process in his organization (Brooks, Cheng, and Reichelt, 2013). The report are of two types called as Unmodified and Modified, it can be conducted internally and externally depending upon the requirements of organization. If management wants to improve their accounting as well as internal control systems then auditor is appointed to do auditing internally within a specific time decided by directors (Cassell, Drake, and Dyer, 2014). The external auditor is appointed by the shareholders of the company because they are the interested parties who need the true and fair picture of financial statement to make formed economic decision for the company. The scope of Auditing is not as wide as of Accounting. It is being concluded from the articles and theory given by the mentioned authors that: Accounting is more of a simplified task whereas Auditing is a complex one. The purpose of accounting is revealing the profitability position and performance of an entity where auditing is done to check the correctness and detect errors and frauds in the financial statement. Auditing seems to be a periodic activity unlike accounting which is a continuous activity. Auditing governs auditing and accounting is governed by Accounting principles and standards. Accounting is an orderly preparations of monetary transactions and on the other hand auditing is an analytical task involves evaluation of financial statement independently (Farouk, and Hassan, 2014). Review of Management Assertions The definition pounded by the author Leow that Management Assertions are mere representations in the annual report made through the financial statements (Leow, and Khong, 2015). The directors do so to discharge their responsibility towards shareholders of the company. These representations may be implicit or explicit by the management which are exemplified in the financial reports of the company. These assertions are broadly classified into five categories which are as follows: Existence; Completeness; Allocation; Presentations or Disclosures. These assertions are further explained by Leow in his journal article where author tried to explain Management assertions are the claims made by members in relation to certain aspects of a company. When audit is conducted, auditors rely on the variety of assertions in regard to business. The concept of management assertions is to provide a source while applying audit procedure in the company. But before applying such assertions, auditors make sure by conducting audit tests on given assertions and check the reliability of these assertions. Management assertions are further classified into three levels named as Transaction-level assertions, Account balance assertions and Presentation and disclosure assertions. In Transaction-level assertions, the assertions are related to transaction which are mostly in relation to income statement and they are as follows: Existence: Here the accuracy in assertions is measured in a way that it detects the error presented in transactions and the existence of reported assets and liabilities whether they exist at the balance sheet date or not or occurred in the period which was covered by financial statement. Completeness: Every transaction and account must be complete and there should not be any undisclosed assets, transactions or liabilities. Valuation: All transactions and assets, liabilities, revenues and expenses must be valued properly. Presentation: The transactions must be presented in a proper way and disclosed all the facts necessary in the financial statements of the organization (Sayyar, Basiruddin, Rasid, and Sayyar, 2014). In Account balance assertion, the assertions related to the end balance of accounts and mainly relates with the balance sheet only. Existence: The account balances must exist for assets, liabilities and equity. Completeness: Here the assertion is that the balances of all assets, equity and liabilities must be completed and fully reported. Valuation: The balances of asset, liabilities and equity should have been recorded properly at their exact valuations. Rights and obligations: The rights and obligations under this assertion is that the entity has all the rights and obligations over assets and liabilities (MBA, 2013). In Presentation and disclosure assertion, the information under financial statement must be presented and disclosed with the compliance of accounting standards. Accuracy: All the information presented in financial statement should be disclosed correctly in terms of amounts and time period, proper values along with it. Completeness: The assertion here is that the transactions that needs to be disclosed must be there with the disclosure and an explanation with the same. Occurrence: The assertion in here is that the transactions which are recorded and have been disclosed, must be occurred specifying the time they had occurred. Understandability: The information which includes financial statements has been presented appropriately which is clearly understandable and with no question of doubts (Martinez, and de Jesus Moraes, 2014). The author said in a clear way these assertions may sound almost same or may show repetition in the types of assertions which are categorize in three levels. Although they are repetitive in nature but they do carry a different aspect of the financial statements. As discussed they carry these three sets accordingly, the first set which is related to income statement and the second set to the balance sheet. Lastly, the third set to the presentations and disclosures (Mahzan, and Binti Hassan, 2015). It is the responsibility of senior management to provide auditor appointed the letter containing management assertions. Because without the management assertions the auditor cannot proceed with the audit activities (Kwon, Lim, and Simnett, 2014). The management assertion letter is sort of an indicator that the management practices are engaged in fraud in the preparation of financial statements. The letter makes auditor able to perform their task in an orderly and well manner with a quite intensive examination to detect errors at the first place only. Management assertions are a sufficient evidence to support the audit procedure and every material component of financial statements. Implications of auditing on Firms performance Author Knechel (Knechel, and Salterio, 2016) has said in his study that there are few implications of audit on firms performance. Researcher supported the theory of auditing that how auditors help and contribute to a companys audit system in various ways. These implications are as follows: Fulfilment of business objectives: An effective audit system enables the firm to pursue their corporate objectives. Varied business processes need internal controls matching to the business processes and facilitate monitoring, supervising and detecting, preventing errors or irregular transactions at the point of occurrence. Later they measure the ongoing performance and maintain required business records to make improvement by correcting irregularities if any. In this way audit affects firms performance. Assessment of risk misstatement: In order to create reliable financial reports for many purposes there is a requirement of system of internal controls, where auditors assess financial statements to found out the risk of misstatement. This assessment help firm to allocate their resources in a profitable segment or product lines which is of great importance for a firm (Mahamud, and Salad, 2013). Prevention of frauds: Auditing serves an important aspect to companies by preventing frauds and errors. A periodic analysis of operations in a company and maintain a rigorous systems of internal control can help detect, prevent varied forms of frauds and other irregularities in accounts. For the purpose of preventing frauds at an earlier stage of its occurrence there is an high need of audit professionals who would design and modify the internal control system. The implications of such modified internal control system come as profitable and smooth flow of business activities also it helps in gaining the trust of interested third parties. An effective audit system in firm will not allow an employee to attempt any kind of fraud scheme (Nyakundi, Nyamita, and Tinega, 2014). Cost of Capital: Regardless of the size of a company the cost of capital is an important key aspect for a company. The cost of capital comprises high amount of risk associated with the investment. Higher the investment is, the requirement of investor will be higher rate of return in order to invest. Only a rigid and strong audit system can reduce the varied forms of risk in a firm. As discussed above, it will also reduce the risk of material misstatement in financial statement (Ojong, 2014). Whereas the risk of misappropriation of assets, fraud and risk of insufficient information in management process can be reduced by an effective audit system in a firm. Conclusions From the Literature review, there are several researchers who have seem to found out that audit and financial performance of an organization are inter-related. It is concluded after confirming from the empirical evidence that was obtained from the research. However it can be seen that there are very few studies done on this study. References Brooks, L., Cheng, A., and Reichelt, K. (2013). Audit Firm Tenure and Audit Quality: Evidence from US Firms. In CAAA Anual Conference. Cassell, C. A., Drake, M. S., and Dyer, T. A. (2014). Stakeholder Reliance on Audited Reports, Audit Fees, and Auditor Litigation Risk. Farouk, M. A., and Hassan, S. U. (2014). Impact of Audit Quality and Financial performance of Quoted Cement Firms in Nigeria. International journal of Accounting and Taxation, 01- 22. Haji, A. A. (2014). The Relationship between Corporate Governance Attributes and Firm Performance Before and After the Revised Code: Some Malaysian Evidence. International Journal of Commerce and Management. 24(2), 3-3. Knechel, W. R., and Salterio, S. E. (2016). Auditing: Assurance and risk. Taylor Francis. Kwon, S. Y., Lim, Y., and Simnett, R. (2014). The Effect of Mandatory Audit Firm Rotation on Audit Quality and Audit Fees: Empirical Evidence from the Korean Audit Market. AUDITING: A Journal of Practice Theory. 33(4), 167-196. Leow, K. L., and Khong, K. W. (2015). Organizational commitment: The study of organizational justice and leader-member exchange (LMX) among auditors in Malaysia. International journal of business and information, 4(2). Mahamud, I. A., and Salad, M. D. (2013). Internal auditing and operational risk management for some selected remittance companies in Mogadishu- Somalia. African Journal of Business Management, 3374-3380. Mahzan, N. S., and Binti Hassan, N. A. (2015). Internal Audit of Quality in 5s Environment: Perception on critical Factors, Effectiveness and Impact on Organizational Performance. International Journal of Academic Research in Accounting, 92-102. Martinez, A. L., and de Jesus Moraes, A. (2014). Association Between Independent Auditor Fees and Firm Value: A Study of Brazilian Public Companies. Journal of Modern Accounting and Auditing. 10(4), 442-450. MBA, A. (2013). Mandatory Audit Firm Rotation and Audit Quality in Nigerian Deposit Money Banks. Nyakundi, D. O., Nyamita, M. O., Tinega, T. M. (2014). Effect of internal control system on financial performance of small and medium scale business enterprises in Kisumu City Kenya. International Journal of Social Sciences and Entrepreneurship, 276-309 Ojong, E. N. (2014). The Effect of Internal Audit Function on the Financial Performance of Tertiary Institution in Nigeria. International Journal of Economics, Commerce and Management, 340-389. Sayyar, H., Basiruddin, R., Rasid, S. Z. A., and Sayyar, L. (2014). Mandatory Audit Firm and Audit Partner Rotation. European Journal of Business and Management. 6(26), 80-83. Siagian, F., Siregar, S. V., and Rahadian, Y. (2013). Corporate Governance, Reporting Quality, and Firm Value: Evidence from Indonesia. Journal of Accounting in Emerging Economies. 3(1), 4-20. Turner, E. R. (2013). Understanding Internal Control Relevant to the Audit- The Function of a Walk-Through. International Accounting Journal, 452 (123), 120-134. Wang, Y.-F., and Huang, Y.-T. (2014). How Do Auditors Increase Substantially Firm Value? International Journal of Economics and Finance. 6(10), p76. Weil, R. L., Schipper, K., and Francis, J. (2013). Financial accounting: an introduction to concepts, methods and uses. Cengage Learning. Weirich, T. R., Pearson, T. C., and Churyk, N. T. (2013). Accounting and Auditing Research: Tools and Strategies. Wiley Global Education. Yu-Shu, P., Chyi-Lin, H., and Altan-Uya, D. (2015). Corporate Social Responsibility and Corporate Financial Performance: The Intervening Effect of Social Capital. Journal of Advanced Management Science Vol. 3(4).