Accounting and Auditing Transactions Following the Auditing Standard KPMG Free Essay Example, 11500 words

In addition to the tax and audit services, KPMG tries to develop and enhance the performance of the business with the help of their client overview. This aspect has become the vanguard of their success, which has been made possible only through thorough knowledge about their client industry with the help of their member firms. They are rendering services in almost all areas like banking, Pharmaceuticals, Software s, Telecommunications, Equity investments, Energy serving industries etc. Moreover, they are also dealing with the areas of operational management and contract compliance. KPMG and its member firms maintain an agreement for carrying out its activities in a better manner and to provide the highest quality of service to their clients. But it is their parent firm, KPMG International, the head of the firms global operations, which gives its sanction and approval during the course of the general meetings. The compensation given by the KPMG to its members should not include rewar ds for non-audit services. At the end of the audit work, the member firms are responsible for analyzing the result of the business so audited and provide proper communication about this to its sub-partners and clients. We will write a custom essay sample on Accounting and Auditing Transactions Following the Auditing Standard KPMG or any topic specifically for you Only $17.96 $11.86/page

Ecology and Biology An Overview - 781 Words

Ecology and biology: An overview Ecology has been defined as the branch of biological sciences dealing with the interactions between living beings and their environment, versus the study of the morphology or behavior of species in isolation (Nahle 1997). Another definition of ecology is that it is the scientific study of interactions of organisms with one another and with the physical and chemical environment (What is ecology, 2012, Science Education). Ecology has become associated with the study of specifically environmentally-related problems such as pollution, global warming, and the ways in which the human species has had a specific (often negative) impact upon the earth. The goal of many research studies in ecology today revolves around finding ways to minimize the negative impact of specific behaviors on the planet and to optimize the use of natural resources. The study of ecology is also critically linked to a more full understanding of evolutionary biology both human evolutio n and the evolution of all species upon the earth. All evolutionary change takes place in response to ecological interactions that operate on the population, community, ecosystem, biome and biosphere levels (What is ecology, 2012, Science Education). The development of one species affects other species. Patterns of species development likewise affect the planet, as environmental changes affect us. The discipline of ecology divides the ecosystem, or the entirety of living beings, intoShow MoreRelatedE Coli And Its Effects On The Environment1442 Words   |  6 Pagesvaginal yeast infections. Salmonella Used in the Fight Against Cancer Salmonella typhimurium is a Gram-negative, rod-shaped bacterium. When grown on ordinary agar, the organism forms spherical smooth colonies (The Journal of Undergraduate Studies Biology Studies Salmonella Typhimurium 2010). 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Opinion on American Gothic Painting Essay Example For Students

Opinion on American Gothic Painting Essay Assignment hue seen this image, but dont know the title. Have seen it in movies, cartoons, and parodies of the painting. The painting is a male and female who most likely live on farmland. The male is holding a pitchfork, both Of them kick very serious but looking in different directions. They may either be just posing for the painting or waiting for intruders to leave their property. The male and female look bothered with something, they are not happy. They are wearing old-fashioned clothes, very traditional American clothes. They look healthy but he male looks older than the female, maybe her father or an older husband at the time. They look like typical suburban American people at the time. The top of their house looks a little like a church but they are definitely farmers. The painting represents the typical American family/folk in a certain time period and area. The painting is famous because its the reality of suburban American life at that time, and this may be controversial. No one likes to hear/see the truth. Did not know the name of the painting 50 goggled, famous American paintings, It was the first photo that came up, so I clicked on it and talent out the artist and he paintings name. I goggled the name of the painting and got many websites that have material on it. The artists name is Grant Wood native of Chicago. The painting is of a farmer and his daughter posing in posing in front oftener house, whose window and tracery had an American gothic style, which inspired the name of the painting, American Gothic. The models were the artists sister and dentist. Wood was accused of creating in this work a satire on the intolerance and strictness that the limited nature of rural life can produce. He sold this painting to the Art institute in November of 1930.

Macbeth, Tragic Hero Essay Example

Macbeth, Tragic Hero Paper Macbeth gives us a classic example of the literary definition of a tragic hero. The title character is a Thane, of high birth, and an influential leader whose decisions affect many others. He possesses a number of admirable qualities, among these honesty and conscience. Along with these positive attributes, he also possesses a fatal flaw, namely ambition. And like so many other tragic heroes, he rapidly falls from grace before encountering a moment of enlightenment. The first indication of Macbeths moral demise is plainly illustrated from the very first scene of the play, where the three witches are gathered amid an ominous backdrop that of stormy weather, signalled by thunder and lightning. The tempestuous weather serves as an indication of change and upheaval of a negative nature, so that from the outset, it is evident that all shall not run smoothly during the course of the life of the title character. The witches final words of the scene, Fair is foul and foul is fair, are eerily echoed by Macbeth later on, when he remarks, So foul and fair a day establishing a subconscious link between them. We will write a custom essay sample on Macbeth, Tragic Hero specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Macbeth, Tragic Hero specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Macbeth, Tragic Hero specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Macbeth can be described as a tragic hero since he possesses certain attributes of character and circumstances, which conform to the traditionalistic view of the literary tragic hero. Some of these characteristics are shown to us in the second scene through the eyes of Ross and the Sergeant. The latter ironically describes the Thane of Glamis as brave Macbeth well he deserves that name. Macbeth is portrayed as a noble and valiant fighter, and along with Banquo, is proclaimed the man of the hour. The Sergeant creates an immaculate picture of Macbeth, one that is larger than life. Shortly afterwards, the same man is described by Ross as the husband of Bellona, the goddess of war. The witches first encounter with Macbeth and Banquo is where the first seeds of ambition are planted in Macbeth. They use their prophetic words to seduce Macbeth into pondering the advantages of kingship, whilst Banquo remains sceptical and distant. The imperatives that Macbeth uses to try to stall these vindictive creatures reflect his perplexity. He uses words such as Stay, tell and Speak. When Ross and Angus appear and hand Cawdors title to Macbeth, Banquo remarks silently, what! Can the devil speak true? showing that, unlike Macbeth, he has associated the witches with evil. The encounter on the moor signals the beginning of the protagonists downfall. Banquo then advises Macbeth wisely, saying that: The instruments of darkness tell us truths, Win us with honest trifles, to betrays In deepest consequence. The message Banquo is trying to get across is that in order to bring about our destruction, sometimes the forces of evil tell us simple truths, leading us to trust them. They then deceive us when it matters the most. Macbeth does not heed this warning, and later he and Lady Macbeth will sacrifice all they have for something that they think will make them happy. They do not count the blessings that they already have, and, consequently, fall into a trap of evil, deceit and despair. From then on Macbeths thoughts are set on kingship. He will become obsessed with the imperial theme. By professing that nothing is/But what is not we are fleetingly shown his single-mindedness, as he only desires the one thing which he does not have. Yet for the moment he adopts this sensible attitude: If chance will have me king, why, chance may crown me, Without my stir. Subsequently, we encounter an event where Duncan is to bestow upon Macbeth his new title of Thane of Cawdor. Speaking of the traitorous Cawdor, he makes an important and meaningful statement, saying, Theres no art To find the minds construction in the face: He was a gentleman on whom I built An absolute trust. Duncan has already started to build An absolute trust upon Macbeth, the new Thane of Cawdor. Here the irony lies in that Duncan has made the same mistake twice he has twice put his faith in a backstabber. Later on, Duncan makes an important statement, which is the turning point in Macbeths fall from grace it is his first plotting of murder. As soon as Duncan proclaims Malcolm as heir to the throne, Macbeth realises that he must kill both the king and his successor so that the third prophecy may be fulfilled. In order to magnify the horror of what Macbeth will do, Shakespeare establishes an almost father-son relationship between Duncan and Macbeth. This is why Macbeth asks that light not see his black and deep desires. It is an ominous wish, and it is uncannily similar to the language used by the three witches, the representatives of the evil in all of us. We then come to our first introduction to an encounter with Lady Macbeth, where she is reading Macbeths letter, in which he calls her my dearest partner of greatness. This reflects the ambitious nature of the couple. Lady Macbeth has guessed what it is that Macbeth is considering in order to gain the crown. Yet she has a very profound psychological understanding of Macbeth, and says that his nature is too full of the milk of human kindness/To catch the nearest way. She knows that Macbeth has a conscience, and that it will not be easily dispelled. She is also aware that he is morally upright and too sensitive to do something that is wrong. Lady Macbeth, nevertheless, is unlike her spouse. She is the decision-maker: domineering, manipulative and smooth talking. She abounds with self-confidence and has no qualms whatsoever. The latter is especially evident when, in the same scene, a messenger has just been to see her to tell her of Duncans arrival at their home that very evening. She invokes evil spirits, so that they may take away her maternal instincts, love and tenderness all that makes her a woman so she can have the determination and coldness to carry off the intended evil deeds. Lady Macbeth then asks that her evil deeds be hidden and obscured from all that is good and right. The foreboding image of darkness plays a prominent role throughout the play as a force closely attached with horror and malice. Upon Macbeths arrival, his wife tells him that [His] face, my thane, is as a book where men/May read strange matters. The eye is the mirror of the soul, and through this medium, Macbeth is plainly expressing his feelings. He must put on a false pretence if he wishes to succeed in his crusade. Lady Macbeth further utters words of advice to Macbeth, when she tells him that his hand and his tongue must look like the innocent flower/But be the serpent undert. The hand is that with which you convey sincerity or acceptance of a decision, whilst the tongue expresses your inner emotions. He must revoke all his honest feelings and give way to ruthlessness, malice and heartlessness. Duncans arrival at Macbeths castle follows, and both he and Banquo paradoxically describe the castle as something resembling paradise. Macbeth is not upon hand to greet the king, under Lady Macbeths orders. She is now in charge. Speaking on behalf of all present, Duncan tells Lady Macbeth that they love him highly. He, ironically, is referring to the new Thane of Cawdor. Macbeths first soliloquy is presented to us at the end of the first act. It is the first opportunity he has had to carefully deliberate murder. He is presented as a man about to succumb to temptation; yet from the outset, he is acutely aware that if he escapes temporal judgement, he shall not escape divine justice. He wishes that there could be no negative consequences resulting from the proposed assassination, but he knows that this is well nigh impossible. Macbeth also knows that there is not a single justifiable reason why he should kill the good man who has treated him as his own. The only purpose he can find for which to kill Duncan is Vaulting ambition, which he knows only preludes a fall. Ambition is Macbeths tragic flaw. After his deliberation, Macbeth tells his wife that he does not wish to partake in the proposed deed, having realised that he does not want to risk anything. Lady Macbeth, however, has her mind made up, and uses her husbands sense of masculinity, male independence and power to push him manipulatively towards committing murder. Macbeth finally agrees, fully aware of future consequences and the callousness of the deed. There is no compelling force driving him he will kill a man for selfish, materialistic reasons. He is to commit an indefensible crime, since there is no moral, political or personal reason for it that is justifiable. He is a tragic hero because he knows what he is doing is wrong, yet he fails to realise that his future happiness will rest on the outcome of that fatal night. Macbeth is waiting for the signal to murder Duncan at the outset of the second scene. Speaking with Banquo, whom he encounters, Macbeth is nervous and jittery in both speech and manner. He begins to hallucinate, seeing a dagger in his hand, proving that his imagination is beyond control. He wonders if the vision proceeds from the heat-oppressed brain, showing that he is both feverish and under pressure. Macbeth is dealing in ambiguous terms. Part of Macbeths soliloquy is as so: Now oer the one half-world Nature seems dead, and wicked dreams abuse The curtaind sleep; witchcraft celebrates Pale Hecates offerings; and witherd murder, Alarumd by his sentinel, the wolf, Whose howls his watch, thus with his stealthy pace, With Tarquins ravishing strides, toward his design Move like a ghost. All the images in the above extract come from the world of the occult and the supernatural, showing that Macbeth is indeed possessed by the idea of kingship, and is set on fulfilling the third prophecy. He is adopting a machiavellian attitude, believing that the end justifies the means. Shakespeare is rapidly revealing the murder in its full horror, with the emphasis being on the despicable nature of the act. The moment after the murder is the beginning of the aftermath. Macbeth has committed the deed, because Lady Macbeth says that Had he not resembled/[Her] father as he slept, [she] had donet. Macbeth has undergone a horrifying, haunting and harrowing experience that will leave him emotionally scarred for life. Macbeth says of himself: I had most need of blessing, and Amen/Stuck in my throat. He is beyond forgiveness and redemption. Glamis hath murderd sleep, and therefore Cawdor Shall sleep no more, Macbeth shall sleep no more! These words, uttered by Macbeth, are a prediction of the insomnia he shall suffer as a result of what he has done. By killing Duncan, Macbeth has also killed his own conscience and peace of mind, and so gained a guilt-ridden conscience. Macbeth has forfeited all chances of happiness. Sleep is innocence; therefore, Macbeth covets sleep because when you sleep, you do not think. Being awake makes him relive that fatal night repeatedly in his mind to the point of madness. He wishes only for his death, so he can be rid of his sins. Macbeth has lost his zest for life life is hollow and meaningless after the murder and until his own death. At this point, Macbeth is rapidly falling from grace. He will become ignoble, cynical and ruthless, stopping at nothing to hide his crime. Macbeth goes on to murder many more possibly innocent men in order to determine that the blame for Duncans death should not fall upon him. The honest, noble, morally upright hero we were introduced to at the start of the play is now an unrecognisable monster set on keeping the one thing which has destroyed his life and those of many others. Macbeths perception of the magnitude of the crime is such that he thinks his hands will stain the waters of the sea with his blood. Yet Lady Macbeth states that A little water clears us of this deed; showing that she is confident and is unrepentant. Her husband, in stark contrast, says of the knocking at the castle entrance, Wake Duncan with thy knocking! I wish thou couldst! This reflects the level of Macbeths regret he has discovered a side of himself he wishes had remained undiscovered. The Porters oration in the third scene is a revealing and interesting one. By mentioning a hell-gate, he subconsciously creates a parallel between Dunsinane and hell. Macbeth initiates many atrocities there, which makes hell a fitting label for Dunsinane. He refers to a farmer that hanged himself on the expectation of plenty a story which is parallel to Macbeths life. The Porter also identifies greed and avarice as destructive forces, and he shows how easily man can be equivocated. Macbeth should know that he can equivocate people on earth, but never in heaven. Lennoxs description of storms, wind and strange screams of death reinforces the Elizabethan concept of hierarchy, where the king, is divine, holy and infallible. If regicide is committed, then it will shake the foundations of Nature itself. The unruly weather is due to Nature manifesting itself because of this perversion of order. When Macduff comes with news of the murder, it profoundly affects Macbeth. Had I but died an hour before this chance, I had livd a blessed time; for, from this instant, Theres nothing serious in mortality, All is but toys; renown and grace is dead, The wine of life is drawn, and the mere lees Is left this vault to brag of. Macbeth believes that if he had died an hour before the murder, his life would have been blessed; as it is, he shall be tormented for all his living days thereafter. He compares the earth to a wine cellar from which the best wine has been drawn, so that it can boast only of the dregs. Further on, we find that Macbeth is quite inept at lying and covering up, since he unnecessarily goes on about what a good man Duncan was, and how unjust and cruel the killer must be. He speaks so unconvincingly that Lady Macbeth finds herself being forced to faint to take the attention away from her spouse. As the scene closes, and Malcolm and Donalbain are considering fleeing the country, the latter utters a perceptive and intensely relevant metaphorical truth: Theres daggers in mens smiles. We then arrive at an ominously frightening prologue to Macbeths reign. He has committed a metaphysical crime, so Nature is topsy-turvy, and chaos reigns. Ross tells us that by the clock tis day, /And yet dark night strangles the travelling lamp [the sun]. For the rest of the play, Scotland will be in a state of perpetual darkness, which brings home the abominable nature of Macbeths deed. The roles of predator and prey have been reversed, with news of a falcon having been eaten by an owl. Horses have become carnivorous and have begun to eat each other. It is ironic that the hero who saved Scotland at the start of the play is now the one who is bringing about its destruction. The third act opens with Banquo pondering the recent mysterious event, in particular how the witches prophecies all came true, yet he suspects Macbeth of receiving the crown through dishonest means. Macbeths once good name is in disrepute. Macbeths ambition is insatiable, and therefore he wants to control time and destiny. He feels inferior to Banquo, as he tells Lady Macbeth: There is none but he Whose being I do fear; and under him My genius is rebukd, as, it is said, Mark Antonys was by Caesar. Speaking of the witches, Macbeth says, Upon my head they placd a fruitless crown / And put a barren sceptre in my gripe. He feels that his kingship is worthless if it is to be that Banquos children will inherit the crown, and not his own. His ambition keeps him yearning for more when he has already achieved his objective. Evidence of Macbeths blind ambition is the notion that he believes that he cannot change the witches prophecies; yet, he believes that he can change those given to Banquo. He will twist the prophecy round to suit himself, and so further upset the balance. At this point, Macbeth is increasingly becoming a lonesome, solitary creature. Perhaps we, the audience, could have removed some blame from Macbeth for Duncans murder, since Lady Macbeth was the driving force, and pushed her husband into committing regicide. Macbeth, however, cannot be forgiven for Banquos murder because it is he who initiates it, without any help from Lady Macbeth. In fact, Lady Macbeth knows nothing of her husbands scheme. Ironically, Macbeth uses the same intimidation tactics that his wife used on him in order to convince the murderers that Banquos murder would be a beneficial one to them all. At this stage, it may occur to us that we have yet to see a scene where Macbeth is happy. He has obtained the one thing that he desired the most, yet he is miserable because of it. He blames Banquo for his problems, yet he should be blaming himself. Macbeth is sick, unhappy and spiralling into the realms of evil. This is clearly evinced by his making use of low-life characters for his dirty work. A particularly cruel move on the central characters part is ordering that Fleance, along with his father, also be killed. Macbeth despot, tyrant and dictator is sending ruthless adults to kill an innocent child. What little heart there was in this man is now practically extinguished. The second scene is there to show us how far apart Macbeth and Lady Macbeth have grown. Macbeth has an empty title; he is unpopular and unloved. Lady Macbeth, addressing her spouse, realises that Noughts had, alls spent, /Where our desire is got without content. They have both spent their happiness, marriage, peace of mind, sleep and friends in exchange for nothing. She continues: Tis safer to be that which we destroy /Than by destruction dwell in doubtful joy. She has declared that the devil you know is better than the one you dont. There has been a breakdown in communication between the pair, as Lady Macbeth asks why her husband keeps alone so much. In his reply, is the following: Better be with the dead, Whom we, to gain our peace, have sent to peace, Than on the torture of the mind to lie In restless ecstasy. Duncan is in his grave; After lifes fitful fever he sleeps well; Treason has done its worst: nor steel, nor poison, Malice domestic, foreign levy, nothing Can touch him further. He envies Duncan, his predecessor because he is in an eternal slumber. He now sees life as a succession of obstacles, something to be endured, and not enjoyed. Ironically, he tells Lady Macbeth: We must make our faces vizards to our hearts, Disguising what they are. There has been a role reversal, since this is what Lady Macbeth used to say to him. They must have hard, impenetrable looks. Macbeth also tells her: Things bad begun make strong themselves by ill /So, prithee, go with me. He has convinced his wife by telling her that deeds that are started by evil become stronger with more evil. Macbeth is now in possession of a contaminated mind that has been poisoned by the witches. In what he thinks and says are references to the world of the occult and the supernatural, such as scorpions. He is obsessed with crime and evil. Banquos murder does not tell us much of Macbeth, only that he has sent another murderer to make sure that the job is done. He trusts no one. Fleances escape creates yet another problem for the unhappy king. Subsequently, upon hearing the news of the boys escape, Macbeth says: But now I am cabind, cribbd, confind, bound in To saucy doubts and fears. He feels trapped in by intruding thoughts, those that he has created himself. Macbeth is afraid of consequence, which is why he becomes distracted at the news. The murderer tells Macbeth that Banquo is dead, with twenty trenched gashes on his head. Banquo has been hacked and torn apart brutally and extremely violently. This horrendous picture shows the violent and ruthless nature Macbeth has developed of late. Then we witness the second time Macbeths imagination plays tricks on him, when he sees the ghost of Banquo sitting at the dinner table. In Shakespeare, ghosts are seen when the main character has a guilty conscience. Lady Macbeth chastises and mocks her spouse to rouse him out of his stupor, again asking him, Are you a man? More evidence of Macbeths poisoned mind surfaces when he says, If charnel-houses and our graves must send Those that we bury back, our monuments Shall be the maws of kites. Shortly afterwards, Macbeth toasts Banquo thus: I drink to the general joy of the whole table, And to our dear friend Banquo, whom we miss; Would he were here! to all, and him, we thirst, And all to all. He is being hypocritical and lying through his teeth, yet he still manages to keep face after Banquos murder, unlike during the aftermath of Duncans murder. When he sees the ghost again Lady Macbeth mocks him, but he replies, What man dare, I dare, meaning that he is not afraid of physical danger, but he is afraid of the supernatural. Macbeth is a dictator who is paranoid, insecure and apprehensive. He suspects everyone, and trusts no one. He feels as if he is constantly under threat, yet if Macbeth fears no physical danger, then occult forces intimidate Macbeth. He has sunk so low that he has a spy in every mans house. He is losing all the humanity that he ever had inside of him. He is also worried about Macduff, as evinced in these lines: For mine own good All causes shall give way: I am in blood Steppd in so far, that, should I wade no more, Returning were as tedious as go oer. He resolves to visit the witches, and in the closing line of the scene, he utters a frighteningly ominous assertion: We are yet but young in deed. The former Thane of Cawdor has just begun his catalogue of horrors. Succeeding this declaration, we behold Hecate and the witches, who are on the moor To trade and traffic with Macbeth / In riddles and affairs of death. This is yet another example of their cold and unfeeling nature they are toying with Macbeth. However, Hecate makes an astute comment describing Macbeths character, saying that he Loves for his own ends. That is to say, that he does not love evil for its own sake, but only for what it can do for him.