Iron Crowned Chapter 5

â€Å"Damn it,† I muttered to Dorian. He simply squeezed my hand tighter, his smile growing bigger. I wasn't afraid of Ysabel, not at all. I didn't think for an instant she could hook Dorian back in, and magic-wise, she was no match for me. She'd actually helped teach me control of air and wind – her specialty – and I'd quickly surpassed her. Nonetheless, she was sharp-tongued; I was certain dinner with her would be an onslaught of snide and passive-aggressive remarks. Rurik's blunt nature made him good at throwing out barbs of his own, so I was hoping he might assist me. Once we sat down, though, I soon learned Ysabel wasn't the only one I had to worry about. Other nobles of no consequence were there, but a new face took precedence. Her name was Edria – and she was Ysabel's mother. She had an attractive, matronly look about her, though her hair and eyes were dark. Ysabel was blue-eyed with rich auburn hair that made her stunning. Ysabel's body went a long way to contribute to her allure as well. What the two women definitely had in common was a crafty, sly demeanor that told me both had few scruples when it came to furthering their own interests. And it was clear that my being with Dorian was not in their interests. In public, gentry etiquette dominated, and Edria was the picture of politeness. â€Å"Your Majesty, it is an honor.† â€Å"Thank you,† I said, settling next to Dorian on a very cozy and ornate love seat. It squeezed us together, something I knew he didn't mind as his eyes continued to rake over my body. Our legs were so near each other's that I made the concession of letting mine drape slightly over his. Our seat was pulled up close to the table, so the long, heavy tablecloth hid this boldness on my part – as well as the hand he rested on my thigh. â€Å"I'm surprised to see you here, Your Majesty,† said Ysabel demurely. With the way her breasts practically spilled out of her dress, I wondered how I could have felt self-conscious about my tight bodice. â€Å"I thought you were busy managing your land and your †¦ human matters.† â€Å"It's not surprising at all,† remarked Rurik, just before reaching for a giant drumstick. He took a huge, savage bite, but waited until he swallowed before continuing with the next remark. It was an improvement on past manners. â€Å"She and my lord can hardly stay away from each other.† I smiled at the use of â€Å"my lord.† Even after Dorian had sent Rurik to serve me, the soldier still thought of Dorian as his master. â€Å"Of course,† said Edria, rushing in when Ysabel's expression turned frosty. â€Å"It's just, from what we've heard, you aren't interested in these types of functions. Indeed, I hadn't expected to meet you in such †¦ lovely attire.† â€Å"Very lovely,† said Dorian. He'd dragged his eyes from me at last and gestured for a refill on his wine. I didn't necessarily like having my appearance discussed – even if the discussion was positive – but praising me gave me a boost in status. â€Å"I'm surprised you were surprised,† said Rurik, this time speaking with his mouth full. Well, we could only expect so much progress. â€Å"Everyone's heard how beautiful my lady is. Men far and wide want her, but of course, she would only accept the best for her consort. As would my lord.† From Rurik, this was almost charming, but not to the mother and daughter duo. â€Å"My understanding,† said Edria delicately, â€Å"is that more than your, eh, looks add to your appeal. You and your lady sister are both valued for your future children. I can already see she has a number of suitors.† I glanced across the room at Jasmine, sitting by Shaya. Jasmine had a genuine smile on her face, but whether it was from being out and about or because of the men who had gathered and seemed to be paying her compliments, I couldn't say. I forced away a frown. â€Å"My sister and I have no intention of having children,† I said, turning back to my companions. â€Å"How unfortunate,† said Edria. Her eyes darted ever so slightly toward Dorian. â€Å"How unfortunate for everyone.† â€Å"Your Majesty,† said Ysabel, â€Å"have you met my children?† I flinched in surprise. I'd forgotten she had kids. Mother and daughter might insinuate that the prophecy was half of my attractiveness, but I knew that Ysabel, after losing her husband, had come to Dorian's court seeking a powerful man through the use of both her beauty and her fertility. I followed her gaze toward a small table by the fireplace. Most of its occupants were young. It was like a kids' table at Thanksgiving. I hadn't seen many gentry children and could make a good guess at Ysabel's progeny based on their red hair. She confirmed as much. â€Å"That's my daughter, Ansonia.† In human years, I would have pegged Ansonia to be about ten or eleven. Her brilliant hair was piled in braids on her head, and she was giggling at a puppy that kept nudging her feet, undoubtedly seeking handouts. â€Å"Beside her is my son, Pagiel.† He was a serious-looking young man, contrasting sharply with his laughing sister. Relatively speaking, he looked a little older than Jasmine. His red hair was darker than Ansonia's, more like Ysabel's, and his blue-gray eyes regarded the puppy's antics critically, as though deciding if he approved. At last, a tiny smile appeared on his face, transforming him and making a couple of nearby girls his age sigh adoringly. Ysabel had clearly pointed her children out as a slam against me, yet I caught sincere affection in her eyes as she regarded the two. I'd always thought her coming to court to push herself off on some guy was bordering on prostitution, but there was more to the story. Her husband had died, leaving her family in financial trouble. It made her actions more understandable, though I still thought she was a bitch. â€Å"Children are such a joy,† said Edria, looking at Dorian again. I looked at him too as he gazed at Ansonia and Pagiel. Long study had taught me that his eyes held the secrets to his true feelings whenever he wore that lazy, mysterious expression of his. And now, hidden in those green depths, I could see the glint of admiration and longing. A strange feeling welled up in my stomach, and for the first time, I could honestly believe Dorian wanted kids with me just for the sake of parenthood and no other agenda. I felt unexpected guilt over this. As though reading my thoughts, he turned his attention on me. His smile warmed me, and whatever wistfulness his eyes had betrayed was replaced now with love – love quickly mingling with lust as he took in my appearance again. In fact, his desire seemed even stronger than it had been when I first entered, and I suddenly wondered if he'd make a serious attempt at exhibitionism after all. But no, with a deep breath that seemed to summon his control, he respectfully looked back at his guests. Yet, under the table, I felt the hand on my thigh tighten, his fingers sliding over the smooth silk of the dress. Chills ran over my flesh, but I also politely kept my attention on the others. â€Å"It was amazing how easily Ysabel conceived her children,† Edria continued. â€Å"If poor Mareth had lived, I have no doubt they'd have a dozen by now.† I considered pointing out that if Ysabel was so fertile, then she would have surely gotten pregnant when she and Dorian were lovers. It seemed in bad taste to me, so I said nothing. Such topics weren't out of line for gentry, however, and Rurik again jumped in to defend my honor and point out exactly what I'd been thinking. â€Å"But you've been with others since then,† he said. â€Å"And you haven't had any more children.† Dorian's hand began skillfully gathering the fabric of my dress's skirt so that it rose up my leg, soon bunching up and exposing my thigh altogether so that his fingers now touched bare skin. I had a feeling he wasn't paying much attention to the conversation anymore, despite a very convincing look of interest as he kept his eyes on everyone except me. Ysabel glared at Rurik. â€Å"I haven't had that many lovers.† Promiscuity wasn't an insult among gentry, but in this case, playing down her sex life was intended to explain why she had no other children. Meanwhile, Dorian's hand had moved to my inner thigh, slowly and carefully moving up so that he betrayed nothing to the others. When he reached my underwear, his fingers stopped, as though pondering this obstacle. I'd picked something thin and lacy, mostly to be alluring for later bedroom activities, but it apparently proved convenient now. He gripped the edges, braced a moment, and then jerked so hard that the fabric ripped. In the noisy room, no one heard, and I just barely swallowed a gasp. I gave him a small glare that he either ignored or didn't see. I suspected the former. â€Å"Sometimes the gods simply wait for the right opportunity – or rather, the right man.† Edria's eyes darted to Dorian who smiled at her winningly. His chin rested in the hand not under the table, his elbow propped up. â€Å"Clearly, Mareth was the right union then, and I'm sure the gods will smile approvingly on Ysabel's next husband.† Her tone and look left no question about who that would be. Rurik snorted in disgust. â€Å"I believe the gods have their hands in our affairs, but they're not interested in every detail – certainly not what goes on between the sheets.† Or under the table, apparently. Dorian's fingers, now with free access, slid all the way up between my legs. Whatever disapproval I wanted to convey was contradicted by how wet he found me. The inane smile he was giving Edria changed to something a bit more smug. With well-practiced skill, one of his fingers began stroking me, immediately finding the spot that ignited me and burned with pleasure. My heart rate sped up, both from arousal and from anxiety that someone would notice. Then, as though wanting to flaunt his audacity, he actually managed perfect conversation while still working to get me off. â€Å"Well, if Ysabel wants a new husband, we can certainly arrange that. I have a number of nobles who'd be happy to take her as a wife – or even a consort if she didn't wish to be tied down yet.† The teasing fingers between my legs had now set the rest of my body on fire. I felt my nipples hardening and regretted the thin silk of the dress. Fortunately, no one seemed to be paying attention to me, though that might change, seeing how quickly I was building to orgasm. Dorian's suggestion wasn't what Edria had wanted to hear, and the grateful expression she put on was clearly forced. â€Å"You're too kind, Your Majesty. But it would be so wasteful to give such a fertile woman to some minor lord. Surely a gift like Ysabel's deserves †¦ royalty.† The aching, tingling ecstasy created by his touch was ready to explode. And to my chagrin, I wanted it to. It was a need I had to have fulfilled. Completed. So, it was a shock when his finger moved down from my clit, sliding into me instead. It created a different kind of pleasure, but the move was frustrating, considering how close I'd been. I spread my legs slightly, giving permission for him to return, but he continued thrusting his finger into me. His motions grew harder and faster, but only the slightest movement of his body gave any sign of what he was doing, and no one seemed to pick up on it. There was something thrilling, something dangerously erotic about knowing he was doing this to me with so many potential witnesses. â€Å"You're right,† Dorian said, face turning serious, as though he was truly considering Edria's words. â€Å"And I know a couple of kings who might be interested. Rurik, do you remember †¦ does the Lotus King have a consort?† â€Å"I'm not sure,† said Rurik, clearly enjoying Dorian's game. â€Å"He's the one who has the gray streak down the middle of his beard, right? And the slightly pointed ears?† â€Å"That's the one,† replied Dorian. And then, without warning, Dorian's finger – so, so wet now – slid out and returned to my clit with such fierce rubbing that I came almost instantly. I'd been ready and aching, and that touch was all it took to push me over. My body twitched as waves of bliss radiated through me, and Dorian continued to stroke me, long after it was needed. At last, he pulled away and even went so far as to neatly pull my skirt back before returning his hand to his own lap. A very pleased smile tugged at his lips, though his attention was all on Ysabel. â€Å"Would you like me to make an introduction?† Her expression was cold, her response stiff. â€Å"You're too kind, Your Majesty. I'd hate to inconvenience you.† I hadn't paid much attention to her but realized now that she'd been paying attention to me. I was pretty sure she was the only one at the table who realized what had happened – and she wasn't happy about it. â€Å"No inconvenience at all,† he said. â€Å"I'll see what I can arrange.† Edria went out of her way to move conversation away from her daughter being hooked up with someone who wasn't Dorian. I barely heard any of it, and when dinner finally ended, I returned with Dorian to his room. My post-orgasm languor gave way to anger almost the moment he shut the door behind us. â€Å"What the hell do you think you were doing?† I exclaimed. â€Å"You had no right to do that!† Dorian made a scoffing noise as he carefully removed and folded his heavy cloak. â€Å"You didn't seem to mind. Besides, you're lucky that's all I did, what with you showing up without warning in that dress.† â€Å"Hey, I don't have to consult you on my fashion choices.† â€Å"No, but you should expect consequences.† He moved swiftly toward me, hands moving to my waist. â€Å"It was only out of respect for your silly human prudishness that I didn't just take you openly. Really, you should be grateful.† â€Å"Grateful?† I exclaimed. I sounded outraged, but in truth, the closeness of his body was arousing me again. Jesus. It was like I was always in heat. â€Å"Grateful,† he said, a glint of fierceness in his eyes. â€Å"Especially after the favor I did you. A favor you now need to repay.† The hold on my waist went tight, and he pushed me down onto the bed. I could easily have resisted – we both knew who'd win in a hand-to-hand fight – but I was more than willing to play this game, particularly when he swiftly pulled off his pants and showed the long, hard erection that had undoubtedly been ready to burst the moment he saw me in the dress. I was still wet from earlier and desperately wanted to feel him in me, thrusting as hard as he had with his finger. But to my surprise, it wasn't my legs he went for. Instead he came forward and knelt, one leg on each side of my head, and pushed himself between my lips. I made a sound of surprise at this, a sound muffled as he filled my mouth and began sliding in and out. He was so big, I could barely contain him. He knew and seemed to exalt in it, his eyes holding mine as he forced my mouth to pleasure him. â€Å"You can take it,† he said, pumping steadily. â€Å"You will take it. I told you: you owe me.† It was rough and fierce, but we both knew I didn't mind when Dorian played dominant. Besides, this change in our sex life was kind of a turn-on. Gentry, while not opposed to oral sex, almost always preferred intercourse because of their obsession with children. Somehow, the thought of him exploding in my mouth, on my lips, drove me wild. I could feel him swelling, see the lines of tension as his climax grew closer. His lips parted slightly, a small moan escaping. Then, just as I was certain he would come, he pulled out and shifted his body down and deftly pulled off my dress. With a tight grip on my legs, he pushed my thighs apart and thrust into me with a hardness that made me cry out and arch my body. It was only a few seconds, hard and fast, and then he came, his whole body spasming as he released himself into me, proving he still had the usual gentry urges. When he was finally spent, he collapsed beside me, sweating and panting. I found his hand, my own body exhausted for different reasons than his. I rolled against him, kissing his neck and tasting the salt of his skin. â€Å"I thought for sure you'd come in my mouth,† I murmured, letting my finger toy with his nipple. â€Å"Wasteful,† he murmured, running a hand over my hair. â€Å"Is it?† I pushed myself up, looking down into his eyes. I kept my voice low and dangerous. â€Å"Are you saying you wouldn't like that? Letting yourself come in my mouth, filling it up, forcing me to taste you †¦ swallow you? Or maybe you want to come on me? Spread yourself all over me?† There was a slight widening of his eyes, a rekindling of his desire. He gave me an enigmatic smile. â€Å"Maybe. Maybe next time.† I gave him a playful push. â€Å"Tease.† He yawned and took off his shirt. â€Å"It'll give you something to wonder about and look forward to, something more cheerful than the battle's outcome.† â€Å"What battle?† I asked. I'd been feeling tired too, but his words jolted me to alertness. â€Å"Tomorrow,† he said. He shifted me off of him so that he could pull the covers over us and then took me back into his arms. â€Å"I received word earlier about some Rowan movement tonight. I've sent an army to meet them, and I'll join them myself in the morning. It's near my villages at the river's bend. I think Katrice hoped to take them by surprise, but a spy tipped me off.† â€Å"Which army did you send?† We had them divided into units. â€Å"The first and third.† â€Å"Both?† I exclaimed. â€Å"That's huge.† He shrugged. â€Å"So is hers. We have to answer in kind. Besides, those villages are crucial. They supply a lot of food – to both of us.† I repressed a shiver. Those villages were full of civilians as well. Dorian's civilians, farmers and fishermen who could have been looted and killed if he hadn't gotten the warning. He and I were allies, but again, I couldn't shake the guilt of my own people being in danger over this dispute – let alone his. â€Å"I should go too,† I murmured. â€Å"I should help.† Dorian stroked my hair. â€Å"No need to put us both at risk. Besides, don't you have more mundane human tasks?† Yes, I'd promised Lara more jobs tomorrow. â€Å"They're not as important – not like this.† â€Å"Only one of us is needed,† he said firmly. â€Å"Honestly, probably not even that. We have good leaders, but the fact that one of us always shows up boosts our armies' confidence – and demoralizes hers. She won't set one dainty foot near the battlefield. So stop fretting. We'll take them. We have greater numbers.† He kissed the top of my head and took my silence as acquiescence. Soon, I felt him sleep, with that ease so many men possessed after sex. Not me. I was a longtime insomniac, and this was the kind of thing that could keep me up all night. I was tired of the armies endangering themselves. I was tired of Dorian endangering himself. I wanted the killing to stop. Kiyo had acted like it was so easy. If only that were true. After a while, I gave up on sleep altogether. I slid out of Dorian's arms and got up from the bed. Knowing my party would stay overnight, I'd packed casual clothes but nothing more. Searching through his wardrobe – twice the size of mine – I found a thick green satin robe. It was way too big but served fine as a cover-up. I left the room, needing to walk off my thoughts. The castle halls were silent now, all the revelers having gone to bed. I walked barefoot along the stone floor, trying not to trip over the too-long hem. A few stationed guards nodded as I passed, murmuring, â€Å"Your Majesty.† I'd long ago learned that while some of my human behaviors would always baffle the gentry, most of a monarch's actions – no matter how bizarre – weren't questioned. No one thought much of me wandering around in Dorian's robe. I reached a set of glass doors that led out to one of Dorian's exquisite courtyards. I knew it'd be chilly there, but sitting outside suddenly seemed like a good idea. Another guard stood there watchfully and opened the door at my approach. I knew this courtyard and knew where a gorgeously colored mosaic-tiled table stood in the corner. It was dull in the night, but as I sat in a chair, the spot gave me a good view of the garden and the thick stars above. Flickering torches set on poles were scattered around, just enough for guidance but not enough to ruin the night's charm. The beauty and peacefulness soothed me a little but couldn't shake away my worries about the war. I'd spent so much of my life fighting that I'd thought I was immune to blood and killing. I now knew there was a very big difference between an individual kill and death en masse. One – usually – had a point. An individual kill punished the guilty party. Armies dead on the battlefield punished no one except the innocent. â€Å"My lady Thorn Queen?† I jumped at the hissing voice that spoke to me from the darkness. At first I saw nothing and wondered if I had a ghost on hand. Then, a dark shape materialized from between some trees. It came closer, revealing a wizened gentry woman. She was small, shorter than Jasmine, but her white hair was thick and lustrous, her clothing rich. She came to a halt before me. â€Å"Who-who are you?† I asked. My words came out harsh, mostly because of my surprise. She took no offense. Again, a queen's behaviors weren't questioned. â€Å"My name is Masthera.† I shivered, not from the night's chill. There was something unsettling about her. â€Å"What are you doing out here?† â€Å"I've come to speak with you, Your Majesty. You're worried about the war. You want to end it.† â€Å"How do you know that?† She spread her hands out. â€Å"I am a seeress. I sense things that are, sometimes things to come. I also offer advice.† This chased a little of my fear away. â€Å"Seeress† was a fancy way of saying â€Å"psychic,† as far as I was concerned. When you dealt with the supernatural as often as I did, you ran into a lot of so-called psychics. Most were frauds, and I suspected that was as true among gentry as humans. â€Å"Have you come to offer me advice?† I asked wryly. Masthera nodded, face grave. â€Å"Yes, Your Majesty. I've come to tell you how to end your war – without any more bloodshed.†

Higher education be emphasizing in developed countries Essay

The reports around the world that follow shall present the actual situation of people around the world as they face the challenges of being able to gain the possibility of receiving the privilege of taking higher education in consideration. From: g83 9/8 p. 30 Watching the World ? American government statistics show that one in every four students who enter a U. S. public high school as freshmen will not receive a diploma four years later. A review of the class of 1981, for example, shows that of the nearly 3. 8 million students who enrolled as freshmen four years earlier, over one million failed to graduate. Experts at the National Center for Education Statistics report that most of them simply dropped out of school. From: g83 9/8 p. 30 Watching the World ? What about the echelons of higher education? The FBI (Federal Bureau of Investigation) has uncovered at least 38 mail-order â€Å"universities† in the United States, Canada and Europe that offer â€Å"diplomas and medical degrees for a fee without requiring their graduates to do any school work or even attend classes,† reports The Globe and Mail of Toronto, Canada. A medical degree can be bought for as little as $600 (U.S. ), but in at least one case, a Ph. D. costs $5,000. None of these â€Å"universities† actually exist, says the FBI, and many addresses turned out to be mail-service agencies, which forwarded the mail to a New York City apartment. Who are the â€Å"graduates†? They include â€Å"a high-ranking Washington official, a National Football League player, employees of the National Aeronautics and Space Administration and state, municipal and federal employees in the United States,† says the report. From: g76 9/8 p. 31 Watching the World? In New York State, the deans of eight medical schools warned that the cost of training doctors has risen so much that in the future the profession may be only for the children of the rich. Soaring tuition fees and other costs, as well as cuts in federal and state aid to such schools, have put a medical education beyond the budget of most poorer families. In 1973 more than half the applicants to these schools were from families with incomes of less than $12,000 annually. Last year, only 32 percent were. From: w82 7/15 p. 13 Education—What It Costs, What It Offers ***? Some wonder whether they should direct their children toward a university education. Why? In a poor country, a university education may seem the best way to get ahead. It may appear to offer financial security, and even more. A Nigerian educator said: â€Å"Fathers . . . want their children to become medical doctors, engineers, architects, accountants in order to raise the social status of their families. † From: w82 7/15 p. 13 Education—What It Costs, What It Offers ? The Nigeria Daily Times referred to the financial cost: â€Å"Communities have taxed . . .themselves heavily; parents have forgone luxurious and sometimes badly needed items, while gainfully employed youths have put in substantial parts of their earnings, all in a bid to ensure that their children, wards and themselves partake of the fruits of higher education. † From the reports that were presented herein, it is noticeable enough to understand that eventhough education as it is was able to become strongly encouraged by the governments and the learning institutions themselves to be taken advantage by the society, the said service of learning in terms of higher education has been too much costly for some members of the society. Moreover, the situation could be noted as a primary problem that should be noted especially by the government administrations of the developing countries. Making education a feasible matter of progress shall indeed ensure a country of a better future ahead. Like for example, making trade-based vocational courses available for the less fortunate is one particular process by which a certain type of higher education could be attained by those individuals who are economically challenged. Many parents feel that the potential benefits of a university education are not worth the possible horrendous costs, especially where the children would have to go unsupervised to another city or country. Instead, they direct their children toward some trade. For example, while in secondary school, are there courses in various trades that could help a youth to learn a skill that would enable him to make a living after he graduates? In some lands, there are specialized trade schools of about a year’s duration where skills can be learned, or those begun in secondary school can be more highly developed. Tertiary learning may at all be essential to the growth of the entire society today. However, considering the fact that most institutions offering the said programs offer the said learning advancements at a heightened cost, the national progress being tried to attain through education may be in a hard manner to be gripped.

Application of Auditing Theory and Practice

Auditing is part of organizational management, it is explained as the process of examining the financial reports of a business enterprise as presented in the business annual reports, an independent person or an organization performs the audit process. The progression and development of organizational performance is accomplished by conducting audit and understanding the auditing theory and related practices  (Arens, et al., 2012). Auditing is also outlined as the systemic and unbiased examination of organizations books of accounts, statutory information, documents and vouchers of an organization to visualize how some distance the economic statements further to non-economic disclosures present genuine and fair view of the business enterprise  (Eilifsen, et al., 2013). Auditing and compliance practices try ensure that the organizational financial books are effectively maintained as required by the international auditing standard board, and if they are maintained under the regulation provided by the existing laws. Auditing independence is outlined as the independence of the external and internal auditor from other parties and individuals who may have economic and financial interest in the business enterprise that is being audited. According to Arens, Elder, & Mark 2012, the auditors indepence requires integrity and essential audit measure to the auditing procedures. The study reveals that, some factors may affect the integrity and auditing measures and process of an auditor  (Arens, et al., 2012). On the other hand, the auditors integrity is also affected by the business risk, these risk influence the decisional making process of auditors and top organizational management. However, auditing practices compel the auditor to put into actions and measures which might be crucial even as performing the practices. Auditing planning is the strategic management degree for auditing, it carried out at the beginning of the audit process this is to make sure that the correct attention is fermented to important areas, to sure that the capacity issues are promptly identified and viable solutions are generated to lessen the impact  (Elder, et al., 2011). The main purpose of encouraging the audit planning is to ensure that all the audit work are fully finished and coordinated. Clarke & Johnson (CJI) is an audit company this is identified for proving the first-rate services in the audit business enterprise; Luxury Travel Holidays LTD (LTH) is commercial enterprise that provides travel service. Both corporations have taken into consideration the importance of market segmentation and diversifying their enterprise operation far from their nearby market. Clarke & Johnson (CJI) Company is re-engaged by Luxury Travel Holidays LTD (LTH) to offer audit services before submitting their 30 June 2015 financial report to the stakeholders. The factors affecting the integrity and auditing approach used by the auditors could affect decision-making process  (Gay & Simnett, 2000). Qualified and non-qualified audit opinion is the relevant concepts that are used to draft the audit report. This is a primary factor affecting the independence and the decisions to be reached by an auditor.   The size if the audit firm implies the size of the business enterprise to be audited and the particular auditing firm. According to this case study, Clarke & Johnson (CJI) Company is an audit firm that has been providing audit services to small market the company is also to provide its services to Luxury Travel Holidays LTD (LTH) that performs its business activities in Asia, Europe and U.S market. The larger the audit firm the lesser the impact of impairments, the smaller the audit company there will be more factors that will affect the independence of the audit company  (Eilifsen, et al., 2001). This is amongst the dangerous threats which might the independence of the audit company. The advising threat implies that, some stakeholders may have the economic and financial interest in the company to be audited. According to the case study, Clarke & Johnson (CJI) Company and Luxury Travel Holidays LTD (LTH) have been collaborating for years this could build some interest between themselves  (Jackson, 2016). Therefore, the auditor is compelled to present audit opinion that favors the stakeholder who has economic and commercial interest. The threats regarding the referrals from the customer impacts the independence of an auditor. Clarke & Johnson (CJI) Company is an audit firm that has been offering audit services to Luxury Travel Holidays LTD (LTH); Luxury Travel Holidays LTD (LTH) may make many referrals to the auditor, and thus affecting the audit process and of the Clarke & Johnson (CJI) Company. The organizational control has an excessive impact on the audit opinion to be made with the aid of the usage of the auditor, the organizational pinnacle ought to affect this critiques in view that they may pressure the auditor to utilize the referrals made. Luxury Travel Holidays LTD (LTH) and Clarke & Johnson (CJI) Company had been participating for more than one years. Luxury Travel Holidays LTD (LTH) may want to refer the accounting department to make adjustments to company book of accounts, those changes and adjustment made are ought to affect the findings of the auditor and thus the audit independence is automatically affected. The success of every operating business organization is determined by the extent and how the company is involved in the audit practices. The independence of the auditors should not be influence since they impose some negative effects to the findings that are used as the basis of the audit opinion which is the primary element of audit report. The size of the firm is categories to be the threat that affects the auditor independence, the organizational management of Luxury Travel Holidays LTD (LTH) should consider the size of the firm that will perform the audit practices. Consequently, Clarke & Johnson (CJI) Company should ensure that they create and implement policies that will limit threats affecting their independence. Advising threats is a fatal component that influences the independence of an auditor. The relevant audit opinion to be utilized by an auditor ought to be based totally on the instantaneous findings. The auditors are advocated not to provide any economic or financial cautioned to their clients because their findings after the recommendation will have an impact on the audit opinion  (Knechel & Salterio, 2016). Multiple referrals could also affect the auditor's opinion. According to the case study both business enterprises have been in business for a number of years, Luxury Travel Holidays LTD (LTH) could make referrals to the finance department to make the adjustment to some vouchers and documents, this is to present the interest of some management individuals. Clients are advised not to make any referrals to any departments, the exact finding of the auditor portrays that the organization needs to implement on some applicable measures. According to Gay, & Simnett, 2000, audit planning is strategic control measure for auditing, it conducted at the beginning of the audit procedure this is to make sure that the right interest is fermented to essential organizational areas. This is to ascertain that the potential problems are promptly recognized and viable solution are generated to reduce their impact, to make sure that all auditing work is completed and coordinated. While developing and creating the audit practices, there are some elements that may affect the auditing procedures  (Lyon & Maher, 2005). Clarke & Johnson Company and Luxury Travel Holidays LTD (LTH) are now taken into consideration to function in new markets. New markets are bounded and guided by means of commercial laws and regulations which are surpassed through the federal governments  (Knechel & Salterio, 2016). Consequently, the organizations that operate outside their nearby market are affected by the legal processes that are used to regulate the business enterprises when it comes to their commercial activities. U.S Common Laws are the examples of the commercial law that are used to guide organization business activities U.S and European market  (Johnstone, 2000). Economic threat is the primary external environmental factor that impacts the operations business corporation in international markets. They incorporate elements such as GDP and unique country financial improvement quotes. Some markets are affected by down-tuning economic developments, currencies also affect the activities of a business organization. For instance, U.S currency is a globally accepted currency, it is used in the international market for the exchange of goods and services  (Sadgrove, 2016). According to Jackson 2016, the declining in product demand is a marketing factor originating aftermarket segmentation and diversification. Operating in an expanded marketplace place create a room for more corporations to create products and services which resemble the ones produced by using the existing organizations  (Jackson, 2016). Companies operating in the broader market are advocated to ensure that they produce quality products and services that meet the competitive market they operate in. According to Johnstone 2000, financial dangers chance contains those monetary aspects that stand up because of lack of monetary management procedures and measures. The economic worldwide marketplace has experienced many issues that have affected the operation of commercial enterprise companies, mainly Crampton and Hasaad and Mining Supplies LTD (MSL) corporations  (Johnstone, 2000). The research conducted by Knechel 2007 concluded that the financial contributes to the economic failures of a company that operates internationally  (Knechel & Salterio, 2016). Inherent audit risk is the risk that involves the material misstatement in the financial statement of an institution arising due to errors and omission (Kachelmeier, et al., 2014)made as a result of failing to implement on specific controls and measures. The impact of inherent audit to a business organization are felt when the companies operating in specific market fails to implement on the existing financial measures and controls  (Ricchiute, 2001). These risks are perceived to be generated when the business organization failed to make application estimation while making complex transactions. The control risk comprises the threats originating from the fabric misstatement existing within financial reporting of the company, this fabric misstatement is experience due to failure to work under the financial policies and measure of the organization  (Bell, et al., 2001). Crampto and Hasaad and Mining Supplies LTD (MSL) are advocated to have the applicable financial internal control measure, this measure is relevant in preventing and reducing frauds originating from the internal business transactions  (William Jr, et al., 2016). According to Bell, Landsman, & Shackelford 200, the detection risk is that risk that arises when the external auditor fails to come over the cloth misstatement in the financial information of the company, vouchers, assets and other relevant documents  (Bell, et al., 2001). While implementing the audit planning, the auditor is encouraged to focus on the relevant financial and documents of the company and provide the solution to the financial misstatement. The business organizations are advocated to make use of the audit measures that will reduce the fabric misstatements in the financial statements and asset documents of an enterprise that ought to be audited. Eilifsen, Knechel, & Wallage 2001, concluded that, while mitigating the dectecion risks, the audit company is recommended to increase and take the variety of sample transactions  (Eilifsen, et al., 2001). In conclusion, auditing is explained as part of the managing a business organization, it is the independent examination of the company financial reports, this is to assure that the financial information of the business organization shows true and fair view of the company. The audit opinion is a relevant element of audit report as presented by the external auditor. Some aspects affect the independence of an external auditor, these aspects comprise multiple referrals, size of the firm and advising threat. Business risk is defined as the primary factors that affect the business organization, especially those which are operating in the international market. Legal risk, financial risks, economic risks and declining in the product demand are the examples of the business risk addressed in the paper. Inherent risk, detection risk, and control risk are the examples of audit risk affecting the auditor practices. Arens, A. A., Elder, R. J. & Mark, B., 2012. Auditing and assurance services: an integrated approach:. Boston: Prentice Hall.. Bell, T. B., Landsman, W. R. & Shackelford, D. A., 2001. Auditors' perceived business risk and audit fees: Analysis and evidence.. Journal of Accounting research,, 39(1), pp. 35-43. Eilifsen, A., Messier, W. F., Glover, S. M. & Praw, 2013. Auditing and assurance services.. s.l.:McGraw-Hill.. Eilifsen, A., Knechel, W. R. & Wallage, P., 2001. Application of the business risk audit model: A field study. Accounting Horizons. s.l.:s.n. Elder, R. J., Beasley, M. S. & Arens, A., 2011. Auditing and Assurance services. s.l.:Pearson Higher Ed.. Gay, G. E. & Simnett, R., 2000. Auditing and assurance services in Australia.. Sydney: Mcgraw-hill. Jackson, R. A., 2016. Business at risk: keynote speakers for this year's IIA International Conference identify emerging risks facing organizations. Internal Auditor,. In: s.l.:s.n., pp. 40-46. Johnstone, K., 2000. Client-acceptance decisions: Simultaneous effects of client business risk, audit risk, auditor business risk, and risk adaptation. Auditing:. A Journal of Practice & Theory, 19(1), pp. 1-25.. Kachelmeier, S. J., Majors, T. & Williamson, M. G., 2014. Does Intent Modify Risk-Based Auditing?. The Accounting Review. s.l.:s.n. Knechel, W., 2007. The business risk audit: Origins, obstacles and opportunities.. In: s.l.:s.n., pp. 383-408. Knechel, W. R. & Salterio, S. E., 2016. Auditing: assurance and risk. s.l.:Routledge. Lyon, J. D. & Maher, M. W., 2005. The importance of business risk in setting audit fees: Evidence from cases of client misconduct.. Journal of Accounting Research, 43(1), pp. 133-151. Messier, w. f., 2014. An approach to learning risk-based auditing.. Journal of Accounting Education, 32(3), pp. 276-287. Ricchiute, D. N., 2001. Auditing and assurance services.. s.l.:South Western Educational Publishing.. Sadgrove, K., 2016. The complete guide to business risk management.. s.l.:Routledge. William Jr, M., Glover, S. & Prawitt, D., 2016. Auditing and assurance services: A systematic approach.. s.l.:McGraw-Hill Education.

Why Are Some Fruits Sweet and Some Sour and how does the Ripening of Essay

Why Are Some Fruits Sweet and Some Sour and how does the Ripening of Fruit Affect It - Essay Example Other sour tasting fruits include raw mangoes. According to Hulme (1970) fruits consist of different substances, including vitamins, sugars, starch, proteins, and organic acids in different proportions. The taste of a particular fruit depends on the concentrations of these substances. In sweet tasting fruits, the concentration of fructose, which is a simple monosaccharide, is higher than the concentration of sour substances such as organic acids. Fructose is a simple sugar and is highly soluble in water and hence it is a major component of fruit juices. Naturally, bananas have high concentration of starch and as they ripen, it is converted into simple sugars such as fructose (Childers, 1978). This explains why ripe bananas have sweet taste while green bananas are not. In fruits, fructose could be in its simplest form or as a component of sucrose. Sour taste in fruits is caused by high concentration of hydrogen ions present in organic acids (Hulme, 1970). Some common organic acids in sour fruits include citric, malic and tartaric acids. Ripening of fruits affects the process of seed dispersal in various ways. According to Mauseth, (2003) the major functions of the fruit are to protect the developing seed and enhance its dispersal. As the seed matures, the fruit ripens simultaneously. Fruits undergo different ripening processes that determine the eventual method of dispersal. In wind-dispersed seed, the fruit undergoes dehydration or desiccation, which reduces the weight of the seed. In other wind-dispersed seeds, the dehydration process enhances development of flight structures such as wings, which increases the floating ability of the seed in air (Mauseth, 2003). Therefore, the desiccation process during the ripening of wind-dispersed seeds reduces the weight of the seed, which makes it possible for wind to carry and disperse the seed away from the parent plant. In animal dispersed seeds, the ripening process increases the attraction of the fruit to the consumi ng animal (Biale, 1954). During ripening of such fruits, the plant releases enzymes within the plant that enhances conversion of complex compounds such as starch into sweet tasting sugars. The enzymes enhance production of sweet smelling aromatic compounds to attract animals during the ripening process. Some fruits such as tomatoes release ethylene that induces ripening, characterized by production of pink, reddish coloration and softening of the fruit (Mauseth, 2003). The appealing color, sweet taste and aromatic smell attract animals, which eat the fruit and disperse the seeds in the process. Therefore ripening of fruit enhances seed dispersal by promoting development of characteristics appropriate to the particular method of dispersal. Human beings interfere with the method of seed dispersal by consuming grains and fruits. Consumption of immature seeds and fruits interferes with natural process of seed growth and development (Hulme, 1970). Therefore, when people eat the immature fruits and seeds, the natural process of seed dispersal and the eventual germination is interfered with because the seeds lose their viability to germinate. Besides consumption, human beings interfere with the process of seed dispersal by subjecting fruits and seeds to various techniques such as food processing and storage. Most food processing methods such as drying removes water in the seeds and the fruits. This interferes with critical seed development processes that depend on water (Hulme, 1970). For example, drying seeds and fruits interferes with enzymatic and hormonal processes and reactions that promote ripening, development and eventual seed dispersal. Storage of seeds and fruits prevent other agents of dispersal such as wind and other animals from carrying

Renting an Apartment Is a Better Option than Buying a House Essay

Renting an Apartment Is a Better Option than Buying a House - Essay Example Correct economic decisions are very essential in the long run and can prove to be beneficial. One such economic decision relates to the choice with regard to renting an apartment or purchasing a house. This choice is an extremely important decision that needs to be taken with care as both renting an apartment and buying a house have their own positive points as well as drawbacks. There are supporters of both these decisions with a few people considering renting as a better option whereas the other group believes that buying is a much wiser decision. Thus, it can be said that renting and buying have their own benefits and drawbacks and a decision needs to be based according to personal needs and the option which serves as a more profitable settlement for the person. Renting is basically a process in which a person rents a house or an apartment for a living but does not have any ownership rights over the house. He has an obligation towards the landlord of a paying a fixed amount to him every month according to the joint decision taken by them. Renting can be considered to be a good option for people who choose to shift every now and then. This is because a person can easily leave a rented house and move to another city rather than having the burden of actually going through the process of selling his house after a few months. Thus it is argued that renting is the best option for people who do not wish to stay in one place for more than a period of two years (Rockwell Publishing Co. 2006, Law 2003). According to Thomas Z. Lys who is a professor of accounting at Kellogg School of Management at Northwestern University, "If you believe you'll be moving in the next four or five years, I'd rent." The New York Times carried out a survey in this regard and provided for the fact that owing to the rise in the prices of buying a house, renting is a very suitable option considering the economic factors. The analysis identified very important facts that renting an apartment w as a better and reasonable option if considered from the financial point of view.  

Basic Change Strategies Research Paper Example | Topics and Well Written Essays - 1750 words

Basic Change Strategies - Research Paper Example Failing to understand these dynamics of change will lead to negative effects and could even lead to very adverse effects. Involving people will start by educating them about the change and the necessity of the change. Change agents will also have to be ready to buy people into the change process by showing them how the change will affect them positively and at the same time reassure them that they will not be victims in the change process. There is an inherent fear of change by all human beings (Shea, 2012). Experts on human behavior have tried to come up with a number of explanations about why human beings are fearful and resistant to change. One of the most common explanations is the argument that people are afraid of change because they are generally afraid of the unknown. Change always involves moving from a comfortable familiar environment to an unknown environment. This shift makes people be wary of change because they don’t know whether they will be as comfortable in their new environment as they are in the current environment. In the business world, the reason for fear of change is probably history bound. In almost any change process, some employees, especially in the lower ranks, have always been left to a disadvantage. For instance, during the computer revolution when businesses were changing from the manual information system to computerized information systems, many employees lost their jobs during the change process. This history of the change process has left many employees to be afraid of change because they feel they may be victimized. With this kind of understanding, it is crucial that people understand some extremely crucial factors to consider when implementing change. Failing to consider and to apply these factors will only lead to a disaster where change management is involved. These involve the following. Most of the reasons for resistance to change are caused by lack of  information. In the lack of information, people are left to imagine anything.

Central Asian Politics - The US and the EU in Central Asia Essay

Central Asian Politics - The US and the EU in Central Asia - Essay Example The most fundamental of these concern the issues of security, geopolitics and the energy potential of the region. Security In the area of security, Central Asia was catapulted to international prominence after the September 11, 2001 terrorist attacks in America. The incident has underscored how political and economic difficulties of distant states could have repercussions in the very U.S. soil. The conflict and the authoritarian regimes the dominate Central Asia is also becoming an increasing concern for the European Union. In a white paper, for instance, it has been expressly stated that the conflicts and despotic regimes in the region could harm European interests, first in terms of security (as with the case of the US) and, secondly, in its interest in Central Asian energy resources. (Melvin 2007, p2) Failed states like Afghanistan became breeding ground of terrorists that could attack America and Europe and their interests all over the world. Central Asia is significant in this r egard. First, it is predominantly Muslim and many policymakers fear that states undergoing political and economic underdevelopment could be a fertile area for religious extremism. John Negroponte, the former director of National Intelligence, underscored this when he testified before the US Congress that, â€Å"Central Asia remains plagued by political stagnation and repression, rampant corruption, widespread poverty, and widening socio-economic inequalities, and other problems that nurture radical sentiment and terrorism.† (Blank 2007) The case of uprising in the Uzbek city of Andijon demonstrated the actual expression of the grim projections by analysts. The crisis began when a band of armed men stormed a jail and freed several prisoners. Soon, however, people started to join the fray, apparently seizing the opportunity to air grievances against the government. Wary of a full-scale uprising, the government ordered its soldiers to shoot the protesters. Hill and Jones stresse d that â€Å"there is legitimate disagreement over the number of citizens that were in the square and even the number injured and killed, but it is clear†¦ that government forces fired indiscriminately.† (p112) Fearing international reprisal, Uzbekistan closed itself up by rounding up and jailing oppositionists, expelling international media and human rights watchdog from the country and closing a U.S. military base. This experience could prove to be a dangerous precedent for the other Central Asian states, which are also facing similar socio-political difficulties. There is also the perennial challenge of the tribal/clan conflict in Central Asia. Ethnic differences and fragmented nationalist aspirations have consistently destabilized the country since their independence. The proximity of Central Asia to Afghanistan aggravates the situation further in the American perspective. What this means is that the region is highly at risk of being influenced, infiltrated or co-opt ed by the Taliban. This is in addition to the fact that foreign policy orientation could shift towards China and Russia, as in the case of Uzbekistan. Geopolitics Another important aspect in the Central Asian importance to America and Europe is its strategic location. It is bounded from all sides by global players that are significant in the respective foreign policy orientations of both. For instance, there is Russia to the north, China to the east,

The Friedman Family Assessment Model Essay Example | Topics and Well Written Essays - 2500 words

The Friedman Family Assessment Model - Essay Example The family acts as a system within a larger social framework, and each family belonging to this framework employs a different approach to health care provision. Every family acts as a support system for its members and transmits fundamental elements of culture to every member (Spector, 2004). Some of these beliefs and structures may provide challenges or barriers to types of health provisions and treatments. The Morrison family consisted of Mr. and Mrs. Morrison, Luke, Matt, Katie, and Bo. Luke was the eldest followed by Matt, Kate, and Bo was the youngest. The family lived in Crow Lake region in Ontario, Canada. Mr. Morrison worked at a local bank, and the children were in school. Luke had secured a scholarship in the university and had been admitted to study teaching. Matt had excelled in his high school and had secured a slot in the university. Mr. and Mrs. Morrison had gone shopping in preparation for Matt’s admission in the university. On their way back, they were involve d in an accident and died. The children were orphaned, and Luke had to decline the scholarship in order to take care of the family. Matt also impregnated Marie, a neighbor’s daughter, and could not join the university. Kate was successful in her education and became a professor at the university in Toronto. FFAM has six assessment categories, but the two most relevant to the Morrison family are family stress, coping, and adaptation and family functions (Friedman, Bowden, & Jones, 2003). The two categories are significant due to the stressful conditions subjected to the children after the death of their parents. The children had to look after themselves and received a little help from the neighbors. The family functions were also changed after the tragedy. Luke and Matt became the fathers of Bo and Katie. They work in the fields in order to finance the education of their sisters and meet other family needs. Family Stress, Coping and Adaptation Family stressors, strengths, and perceptions This category is necessary since the death affected their normal living conditions, caused different perceptions, and the children utilized their strengths to counter the stressors. The children have to take care of each other. The demise occurs when they were still young; Luke is 18 years and Bo is still a toddler. The death causes stress among the children, especially Luke and Matt who were left with parenthood responsibilities. The Morrison family has a motto â€Å"thou shalt not emote† that helps them counter the effects of the stress (Lawson, 2002). The motto helps Kate suppress her emotions throughout her education, which makes her uninterested in relationships. The death of parents is a leading stress factor in families, especially when children are left without caretakers (Holtslander, 2005). Matt also experiences a setback when Marie becomes pregnant, and her father commits suicide. Matt is forced to take care of her and moves to her father’s house . He has to cope with the stressful condition of taking care of his family and helping Luke look after Kate and Bo. The two brothers are responsible for educating and providing health care to Kate and Bo. The family derives its strength from the decision to stick together, look for jobs, and get help from the nei

Forensic Science Essay Example | Topics and Well Written Essays - 2000 words

Forensic Science - Essay Example Experiments are then performed to measure the accuracy of these hypotheses and they are repeated several times in order to determine whether or not the phenomena behaves according to the predictions laid out by the hypotheses i.e. whether the tests are predictable (Wudka 1998). Some domains of inquiry tend to come under certain theories which permit the structuring of specific hypotheses. Almost all fields of inquiry share the common ideal that the manner of gathering data and acquiring new knowledge must be unbiased and objective. This leads to accurate observation, data gathering and interpretation of results. Scientific method also requires that the data is documented, shared and accessed in order for other researchers and scientists to conduct their own experiments independently and reproduce the results. This enables the statistical measurement of data and verify their reliability. Forensic science is a scientific method of collecting and scrutinizing evidence. It is a science that is applied to legal issues. It involves the testing of different parameters and associated references to the background information about the subject in question in order to arrive at a conclusion (Ellen 2005 p.3). Forensic scientists are specialized professionals who involve themselves in accident or crime scene investigation. They use their skills by observing, recognizing, identifying and individualizing the physical evidence available at the scene, then go about attempting to reconstruct the sequence of events that took place so that the police, lawyers and the courts can fully unravel in detail the crime or accident. Observation and Description in Forensics As in other fields of scientific study, forensic scientists rely greatly on scientific method. The initial first step is the observation and collection of information and data most of which is physical. Forensic scientists generally search for data at the scene or in the laboratory. This data includes physical evidence that is to be recognized as being crucial to the investigation, protected from the elements to avoid contamination and collected. Crimes are solved using pathological examinations of crime scene data such as fingerprints, footprints, palm prints, blood stains, soil, bodily fluids, plant and animal matter and hair samples. Apart from this handwriting and typed samples, including ink and paper are also studied as are impressions and questionable documents. Insects present at the scene, maybe collected and in a lab examined by a forensic entomologist. Where weapons are involved, bullet remnants, direction and range of the shot and other ballistics are studied to determine the origins of the shooting. In addition, voice identification techniques are also used to ascertain the criminal's identity. Impression evidence is also vital and can come in two-dimensional or three-dimensional forms such as shoeprints (Genge 2002 p.58). All evidence is carefully cordoned off from possible contamination, collected and placed in plastic bags or boxes, labeled with time, date and location and signed by the crime scene personnel. These and other items of physical evidence are investigated to determine that a crime has occurred and also to ascertain the criminal's Modus Operandi and establish a connection between the suspect and the victim. The other goal is to place the persons, both