...Postmodernists argue that in recent years, western societies have undergone major economic and cultural changes. We have changed from a modern to a postmodern society, and this has had a big impact on the religious beliefs that we hold. For example, in a traditional society, a person is born into a religion, they will learn about that religion from a young age and it will shape their personality and lives. However, in modern society, people have become disillusioned with the stories, or metanarratives, of the major religions, with the increase in rational thinking and scientific discoveries and advancements, in science and technology, leading to traditional religion experiencing secularisation and losing influence over society and its people, with church attendance at an all-time low. At the same time, postmodernists argue that new religious movements (NRMs) are now growing, as people want to fulfil something spiritual in their lives, as they have become tired of the materialistic, money driven society we live in today, alluding to the argument that religion may not be disappearing, but just changing to fit a postmodern society. Hervieu-Leger suggests that religion has declined due to 'cultural amnesia'. In the past, religion was handed down to children by the family, the school and Sunday school. But this tradition has now broken down, meaning that children today are less likely to get a religious identity from their family, so they know much less about traditional religion...
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...Brands play a major role in society today. Certain brands seem to be flooding our current market while others remain prestige and only attainable by those with sufficient funds or status. Do brands really influence us as consumers that much? Do we really have a choice in the current consumer market or do brands define our purchases? If so, how does brand personality affect our own human personality? Value and its subjectivity is an important concept to understand when looking at brand value and its market power. Factors such as memory, socio-economic status and culture all affect an individual’s perception towards value. Materialism is a way of life, a manner in which people attach themselves to material objects. This is done to increase self-worth by putting possessions at the centre of our lives and using these to determine happiness and to define success. In understanding this we have the ability to critique brand personality and its effect on society. This paper will argue that a brands personality is the main catalyst of change to an individual’s personality. This questions the presence and importance of our own personality if we purchase brands to portray another. Value varies from person to person and product to product, influencing consumers to purchase certain brands which they see valuable. Value highlights the buyers/owners desire to exchange a certain product or service (Neap et al, 1999). This concept of value only really relates to the product or service...
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...not a material form. The chapter goes on to describe a short number of valid arguments which can be supported using the hylomorphic view on human existence. In section 4 of the text, the point is made that intellect is not a material substance but a self-subsistent one. 1. If intellect were a form in matter, then whatever is received into the intellect would be received into matter. 2. It is not the case that whatever is received into the intellect is received into matter. 3. Therefore, it is not the case that intellect is a form in matter. The conclusion of this argument says that intellect cannot be a form in matter. This is a basis...
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...Matter is generally considered to be anything that has mass and volume. The volume is determined by the space in three dimensions that it occupies. The mass is determined by its rest mass (or invariant mass), which is measured by the acceleration a body has when a force is applied. The greater the mass, the slower the acceleration for the same force. Matter is thus a general term for the substance of which all observable physical objects consist. Typically, matter includes atoms and other particles that have mass, but this definition confuses mass and matter, which are not the same. Different fields use the term in different and sometimes incompatible ways; there is no single agreed scientific meaning of the word "matter," even though the term "mass" is better-defined. Common definition The common definition of matter is anything that has both mass and volume (occupies space). For example, a car would be said to be made of matter, as it occupies space, and has mass. The observation that matter occupies space goes back to antiquity. However, an explanation for why matter occupies space is recent, and is argued to be a result of the Pauli exclusion principle. Two particular examples where the exclusion principle clearly relates matter to the occupation of space are white dwarf stars and neutron stars, discussed further below. Atoms and molecules definition A definition of "matter" that is based upon its physical and chemical structure is: matter is made up of atoms and molecules...
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...being evident. 77 PAGE 1 PAGE 2 PAGE 3 PAGE 4 PAGE 5 PAGE 6 PAGE 7 PAGE 8 PAGE 9 PAGE 10 PAGE 11 PAGE 12 PAGE 13 PAGE 14 PAGE 15 PAGE 16 / 100 RUBRIC: OB3 - LEADERSHIP RUBRIC VLEADER (40%) Student comprehenshion and understanding of course material in relation to the vLeader experience CRITERIA (0) CRITERIA (25) CRITERIA (35) 77 / 100 85 / 100 No attempt made at this part of the assignment or evidence of plagiarism. FAIL No serious attempt to address the requirements of Part 1, and/or manifests a serious misunderstanding of the requirements of the assignment. Acutely deficient in all aspects. FAIL Anything which is inadequate in most or all of the following: length, content, structure, analysis, expression, argument, relevance, and presentation. For example, not utilising lecture material or other resources when expected to do so. Work in this range attempts to address aspects of Part 1, but is substantially incomplete and deficient. Serious problems with a number of aspects of language use are often found in work in this range and often there will be incomplete or missing referencing. Adequate work which attempts to address Part 1 with limited understanding & analysis Some integration of research using lecture material and/or texts sources with reference citation and presentation according to convention. An attempt to follow directions regarding organisation, structure, use & flow of language, grammar, spelling, punctuation, format, and inclusion of print screens...
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...the biosphere and lithosphere. When one studies the geography of soil it is important to look at the properties of soils including the parent material which is usually the dominating underlying bedrock. However, one must take into account the factors that affect soil development and the processes in soils that can produce variations. For examples, climate, topography, time, biological agents such as animals and human interference. Pedology provides us with a soil classification system that can be used to determine types of soil but throughout history it has been...
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...physicia means physical which refers to the works on matter by Aristotle in antiquity (Statile, et al. 2006). Therefore, it is literally after physics. Metaphysics is a branch of philosophy that is concerned with the understanding and the explanation of the fundamentals of Nature of being and the world (Statile, et al. 2006). It seeks to investigate the principles of reality; state of things as they exist and whether or not they are observable or comprehensible. Aristoterian hylomorphism Aristotelian hylomorphism is a philosophical theory that was developed by Aristotle, which analyzes substances into matter and form. Aristotle theory seeks to understand the inherent quality in matter that a substance conceives as forms (Statile, et al. 2006). Aristotle’s hylomorphism theory, therefore, seeks to relate matter and form, soul and body and substantial form, accidental form and prime matter. This theory has given rise to many debates by scholars as according to this theory; it is workable especially in proximate and non proximate matter. According to the definition of matter and form hylomorphism theory, is not workable with regards to body and soul. Matter and form According to Aristotle, the fundamental question is not “Is X matter?” but rather “what is the matter of X?” (Statile, et al. 2006). Aristotle, therefore, defines the matter of X as its constituents. According to Aristotle hylomorphism theory, something can be matter without being physical. The theory seeks to explain...
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...Framework Auditing Standards and Practices Council PHILIPPINE FRAMEWORK FOR ASSURANCE ENGAGEMENTS Framework PHILIPPINE FRAMEWORK FOR ASSURANCE ENGAGEMENTS CONTENTS Paragraph Introduction 1-6 Definition and Objective of an Assurance Engagement 7-11 Scope of the Framework 12-16 Engagement Acceptance 17-19 Elements of an Assurance Engagement 20-60 Inappropriate Use of the Practitioner’s Name 61 Effective Date 62 Acknowledgment 63-64 Appendix: Differences Between Reasonable Assurance Engagements and Limited Assurance Engagements Framework FRAMEWORK PHILIPPINE FRAMEWORK FOR ASSURANCE ENGAGEMENTS Introduction 1. This Framework defines and describes the elements and objectives of an assurance engagement, and identifies engagements to which Philippine Standards on Auditing (PSAs), Philippine Standards on Review Engagements (PSREs) and Philippine Standards on Assurance Engagements (PSAEs) apply. It provides a frame of reference for: (a) Professional accountants in public practice (“practitioners”) when performing assurance engagements. Professional accountants in the public sector refer to the Public Sector Perspective at the end of the Framework. Professional accountants who are neither in public practice nor in the public sector are encouraged to consider the Framework when performing assurance engagements;1 (b) Others involved with assurance engagements, including the intended users of ...
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...------------------------------------------------- Speech at the August 2013 CReCER Conference, Cartagena, Colombia Good afternoon ladies and gentlemen, it is my pleasure to be with you again. I say ‘again’ as there are many familiar faces in the audience from the 2012 CReCER Conference in Nicaragua. For me, this in and of itself is a clear signal of the commitment of stakeholders in Latin America to engage in dialogue on international developments. At last year’s conference,I noted a number of important challenges in financial reporting and auditing, and in the surrounding environment. For example, today’s financial reporting involves more complexity, more areas of judgment, and more qualitative disclosures; and users have higher expectations than ever before, with many saying “We want to hear more.” Perhaps most importantly, the global financial crisis has triggered questions concerning the quality of audits, their effectiveness, and the role of professional judgment and skepticism – which have given way to fundamental questions to the profession about relevance and trust. So why change the auditor’s report now? What we learned from research is a positive message: the auditor’s opinion is valued, and users want to hear more from the auditor – more pertinent, and more tailored, information about the specific audit performed on an entity’s financial statements. There is symbolic value in the current report, but little communicative value – and users see the potential...
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...University of Phoenix Material Soil and Glaciers Worksheet From Visualizing Earth Science, by Merali, Z., and Skinner, B. J, 2009, Hoboken, NJ: Wiley. Copyright 2009 by Wiley. Adapted with permission. Part 1 Size grades of soil are named sand, silt, and clay, which includes colloids. Size grades are defined using the metric system. Use Figure 4.8 from the textbook to fill in the following chart. Specify the type and size and description of the particle. In some cases, particle size will be less than some value or greater than another value. For instance, gravel is greater than 2.0 mm. Name Size Description Gravel >2.0 mm Rock that is unconsolidated with fragments that have a general particle size range Sand 0.05 Sand particles are largerly formed by the physical break up of rocks. Sand has small surface areas and have an almost negligible role in the chemical activity of the soil. Sand particles are chemically insert or inactive. Silt 0.002 Silt is formed by physical weathering. Finer silits, which approach colloidal sizes, may exhibit some of the characteristics properties of clay. Clay Below 0.002 milimeters The clay fraction differs from the sands and silts in that it is composed predominantly of minerals formed as products of secondary weathering. The rock mineral will go through change before becoming clay minerals. Colloids 0.0001 – 0.00001 milimeters Like other soil particles, some colloids are minerals, whereas others are organic. Minerals colloids...
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...evolution was the filiation of each successive form or state of things to that which preceded it, its appearance by process of out-bringing or deploying of some possibility prepared and even necessitated by previous states and previous tendencies. The idea of the struggle for life tends to be modified and even denied; it is asserted that, at least as popularly understood, it formed no real part of Darwinism. Finally, the first idea of a slow and gradual evolution is being challenged by a new theory of evolution through sudden and rapid outbursts; and again we pass from the sense of an obvious superficial machinery and all sufficient material necessity to profoundities whose mystery is yet to be fathomed.In the first place, the materialistic theory of evolution starts from the Sankhya position that all world is a development out of indeterminate Matter by Nature-Force, but it excludes the Silent Cause of the Sankhyas, the Purusha or observant and reflective Soul. This is the first paradox of the theory and its justification must be crushing...
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...Minorities Tiffany Harris ENG/147 November 23, 2015 University Of Phoenix Back in 2000 my cousin Andre Harris was killed by a Correctional Police Officer in front of a crack house. Did you know back in 2000 Trayvon Martin was killed by a neighborhood watch captain George Zimmerman, my point is when is it going to stop? They were two authority figures who didn’t serve their community in a good way. The 1,217 deadly police shootings from 2010 to 2012 captured in the federal data show that African Americans, age 15 to 19, were killed at a rate of 31.17 per million, while just 1.47 per million white males in that age range died at the hands of police, insert the paraphrased material (“Deadly Force, in Black and White,” 2014) . That’s why I don’t understand the term Black Lives Matter, because every life matter when it’s taken away by violence by the police or by one each other. A great deal of society views officers as heroic and honorable individuals, whose purpose is to protect and serve the community. For so many officers, this description is true, however for others; violence and brutality against innocent people is part of getting the job done so should we consider that as protection. For so many years, minorities have fallen victim to police brutality based on racial profiling, stereotypes and other reasons that has cost innocent lives. The involvement of police officers in police brutality against minority groups causes negative views on police officers...
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...noteworthy circumstances related to engagements addressed by the AASB pronouncements. It is also meant to direct practitioners to relevant requirements, application and other explanatory material in the CICA Handbook – Assurance. auditing and assurance FOR PUBLIC ACCOUNTANTS PERFORMING AUDIT AND REVIEW ENGAGEMENTS BULLETIN Staff contact Chi Ho Ng, CA, CPA(IL), MBA Principal Auditing and Assurance Standards Department 277 Wellington Street West Toronto, ON M5V 3H2 Tel: (416) 204-3443 E-mail: chiho.ng@cica.ca Fax : (416) 204-3408 Auditing Considerations in an Uncertain Economic Environment Uncertainties in the current economic environment There is a possibility that the Canadian economy may weaken in the near term. This has been noted in various sources, including the economic forecast for Canada issued by the Organization for Economic Co-operation and Development. Heightened risks from renewed financial-market turmoil linked to the European sovereign debt crisis and high levels of household indebtedness are eroding consumer confidence. In January 2009, staff of the Auditing and Assurance Standards Board (AASB) issued a Risk Alert, “Auditing Considerations in the Current Economic Environment,” to highlight matters for auditors to consider when responding to higher risks of material misstatements of financial statements of entities significantly affected by the 2007/2008 downturn in the Canadian economy. This Bulletin updates the January 2009 Risk Alert to make reference...
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...Public Accountants Professional Auditing Standards, Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor’s Report are discussed. This Standard comes from SAS No 122 and is effective for audits of financial statements ending on or before December 15, 2012. The scope of this section is to address additional communications in the auditor’s report when the auditor considers it necessary to draw the user’s attention to a matter that is: • Presented or disclosed in the financial statements that are of such importance that they are fundamental to user’s understanding of the financial statements (emphasis-of-matter paragraph), or • Other than those presented or disclosed in the financial statements that are relevant to the user’s understanding of the audit, the auditor’s responsibilities, or the auditor’s report (other-matter paragraph). Section 706 contains exhibits that include AU sections that contain requirements for the auditor to include in the emphasis-of-matter paragraph and the other-matter paragraph and also the auditor’s report. The objective, after the auditor has formed their opinion on the financial statements, is to draw the user’s attention, when in the auditor’s judgment it is necessary to do so, within the auditor’s report, to: • A matter, presented or disclosed in the financial statements, that is fundamental to the users’ of the financial statements, or • Any other matter that is relevant to the users’ understanding of the audit,...
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...Abstract This paper focuses on the modifications and opinions of an audit report. An audit report is a crucial part in the auditing process. It is a guide for users of the financial information. Auditors issue opinions on the financial statements based on certain criteria. The main thing is if the financial statements are presented in accordance to GAAP. Also, modifications can occur after the opinion is issued. Modifications vary depending on the issue at hand. Changes in principles or a report involving other auditors are a few. More will be addressed in the paper. An audit report is different is many ways. Even for one company, the audit report may not be the same every year. Modifications and Opinions in Audit Reports Every publicly traded company gets audited. Pop Iuliana (2012) says, “The purpose of an audit is to improve the degree of trust of the users across the financial situations” (p.454). Companies must present their financial statements in accordance to Generally Accepted Accounting Principles (GAAP). The final stage of an audit is writing an audit report. An audit report “expresses an opinion over the audited financial situations so that any user of this information is able to take decisions based on it” (Iuliana, 2012, p. 453). A standard audit report contains eight parts. The eight parts are report title, audit report address, introductory paragraph, management’s responsibility, auditor’s responsibility, opinion...
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