Sunday, December 29, 2019

The Canterbury Tales Clerk and Monk - 1078 Words

The Contrasting Characters: The Monk and The Clerk of Oxford The Monk and the Clerk are two characters lying in opposite extremities. What one person lacks, the other has gained in abundance. This essay will explore the major differences between the Clerk and Monk in the Canterbury Tales; its focus mainly pointed to physical descriptions, differences in personality and the underlying themes in their tales of sacrifice and betrayal. Chaucer the pilgrim is quite keen on both of these opposite characters in respect to their attitudes. The Monk is a merry man who has a portly body and not an inch of hair on his head and is explained as attractive. His love for†¦show more content†¦Every man in the Monk’s tale suffered from betrayal. The Monk’s moral tale of not to divulge secrets to your wife was shown in Sampson’s segment. Conversely, the Clerk’s tale had learned his tale from the scholar and poet named Petrarch at Padua. The outlining themes of this tale involve inner purity and it is a story of philosophical morality. Griselda has given her husband total control and Griselda regards them as one person, she acts and thinks as Walter does, giving him complete sovereignty. The themes of revenge and betrayal in the Monk’s Tale contrast with Griselda’s sacrifice and her purity. The Clerk had mentioned to the other pilgrims that Griselda was not a model for women to imitate but an example to be patient when God tries us. Griselda’s voluntary acceptance to suffer contrasts with the famous people in the Monk’s tale who died out of spite, revenge, hatred or who killed themselves to avoid suffering. In conclusion, The Monk and the Clerk lie on opposite extremes. The Monk physically is a stocky man, showing his wealth through jewellery and the finest horses and equipment. The Clerk is thin and trying to make ends meet. Personality-wise, he Monk displays curious behaviours that go against a Monk’s usual beliefs. He has broken his vow of chastity, of poverty; he has taken up hunting as a hobby and eats the finest foods. HeShow MoreRelatedChaucer s The Canterbury Tales1064 Words   |  5 PagesGeoffrey Chaucer, The Author of the Canterbury Tales, is known as the Father of English Literature and is one of the greatest English Poets of the Middle Ages. Chaucer was a soldier, a diplomat, a civil servant, and a courtier, enabling him to experience different aspects of each social ranking, which he demonstrated through his poetry. The Canterbury Tales, his most famous work, is a collection of short stories within a frame story, making for an interesting and memorable narrative about 29 pilgrimsRead MoreAnalysis Of The General Prologue To The Canterbury Tales Essays1044 Words   |  5 Pagesthe lowest order was involved in this practice. Geoffrey Chaucer, one of the most important writers in English literature, was the author of The Canterbury Tales, an elaborate poem about the religious pilgrimage of twenty nine people to Canterbury. In the General Prologue Chaucer introduces each individual along for the journey. Through The Canterbury Tales, we discover the hypocrisy and virtues Chaucer narrates in his characters and can appreciate the nuances in this superior piece of literatureRead MoreThe Canterbury Tales By Geoffrey Chaucer862 Words   |  4 PagesThe Canterbury Tales is a book made by Geoffrey Chaucer in 1478. The Canterbury tales consist of twenty-four stories; each story being spoken by a person within a specific group. The Canterbury tales begin by introducing an unbiased host who chooses to go on a pilgrimage to Canterbury, England. He wis hes to visit the Saint Thomas Becket in Canterbury Cathedral and thank the martyr for its assistance. While staying in a tavern, he comes across a large group of individuals who are also attempting toRead More The Canterbury Tales - Corruption in the Church Essay629 Words   |  3 PagesThe Canterbury Tales - Corruption in the Church Chaucer lived in a time dictated by religion and religious ideas in which he uses The Canterbury Tales to show some of his views. Religion played a significant role in fourteenth-century England and also in Chaucer’s writing. His ideas of the Church are first seen in â€Å"The Prologue,† and he uses seven religious persons to show the influence of the religion in his writing. Although many of his characters appear to portray part of the corruption inRead MoreThe Portrait of Medieval Social Classes as Presented in the General Prologue to Geoffrey Chaucer’s the Canterbury Tales4628 Words   |  19 PagesIntroduction The General Prologue fulfils two functions: it tells the story of how the tales came to be told, and it introduces the tellers. There are about thirty pilgrims travelling to Canterbury to pray to the holy blissful martyr- St. Thomas of Becket. These characters can be considered the portrait of the whole Middle English society. All the pilgrims can be divided into particular hierarchic structure of classes. The simplest division of society was into three estates: those who fight, thoseRead More The Canterbury Tales Essay972 Words   |  4 PagesThe Canterbury Tales The Canterbury Tales, a masterpiece of English Literature, written by Geoffrey Chaucer, is a collection, with frequent dramatic links, of 24 tales told to pass the time during a spring pilgrimage to the shrine of St. Thomas a Becket in Canterbury. The General Prologue introduces the pilgrims, 29 sondry folk gathered at the Tabard Inn in Southwark (outside of London). Chaucer decides to join them, taking some time to describe each pilgrim. According to the Norton AnthologyRead More Canterbury Tales Essay646 Words   |  3 Pages Corruption in the Church nbsp;nbsp;nbsp;nbsp;nbsp;Chaucer lived in a time dictated by religion and religious ideas in which he uses The Canterbury Tales to show some of his views. Religion played a significant role in fourteenth-century England and also in Chauceramp;#8217;s writing. His ideas of the Church are first seen in amp;#8220;The Prologue,; and he uses seven religious persons to show the influence of the religion in his writing. Although many of his characters appear to portrayRead More Canterbury Tales Essay - Wife of Bath as an Attack on Married Life?1291 Words   |  6 PagesCanterbury Tales - Wife of Bath is Not an Attack on Women and Married Life Feminists have proposed that the Prologue of the Wife of Bath is merely an attack on women and married life. The Prologue is spoken by a woman with strong opinions on how married life should be conducted, but is written by a man. It is important to examine the purpose with which Chaucer wrote it. This is especially so as many of the pilgrims in The Canterbury Tales condemn themselves out of their own mouths, such asRead MoreQuestions Macbeth Essay3342 Words   |  14 PagesMacBeth Questions 1) The season that is described in the opening passage of The Canterbury Tales is spring. According to the narrator, when the season comes the people long to go on pilgrammages. 2) English people want to go down to Canterbury to seek the holy martyr, St. Thomas a Becket. 3) The narrator claims he meets some twenty nine pilgrims. 4) The Knight has fought in Alexandria, Prussia, Lithuania, Granada, North Africa, and Anatolia. 5) If the Knight beats his opponentsRead MoreAnalysis Of The Canterbury Tales1806 Words   |  8 PagesThe Canterbury Tales is a collection of twenty-four stories regarding numerous pilgrims and their pilgrimage to Canterbury written in Middle English by Geoffrey Chaucer. The subjects of these tales range from knights to the clergy to government officials. The various tales in the Work are presented in the manner of a contest at the Tabard Inn in London, in which the prize for the best story is a free meal upon their return. Chaucer’s first impressions of the Miller as a rude and sinful man continue

Saturday, December 21, 2019

Analysis Of The Epic Of Gilgamesh Essay - 1265 Words

The Epic of Gilgamesh is a very popular epic that is difficult to understand at first, which is why their is different translations of the same book. Although Foster and Sander’s translations have a lot of similar words and the stories are basically the same, there are also a lot of differences between the two. One of which is more straightforward and easier to understand, whereas the other is more of an in depth thoughtful read for the reader. Both translations differences have their own particular reasons for doing so, and add to the depiction of the story. I feel like the translation in the Anthology is a more complex read, whereas Sander’s translation is much easier to understand. Each translation of the flood is very much different. In the Anthology, it is not as straightforward about the flood happening. â€Å" Upon you he shall shower down in abundance, he shall pour upon you a harvest of riches† (Foster, 144) , where one would have to read more to realize there is a flood about to happen, whereas in N.K. Sanders translation, it deliberately states â€Å"So the gods agree to exterminate mankind† (Sanders, 20) , which is more blunt about the extermination of mankind or the flood. The Anthology hints toward it by using words such as: pour, shower, and harvest, but it is not as deliberately obvious as Sanders translation. Also in the Epic where it talks about the building of the boat, Sanders version says â€Å" Tear down your house, I say, and build a boat† , which obviously tellsShow MoreRelatedThe Epic Of Gilgamesh And Analysis1436 Words   |  6 Pages The Epic of Gilgamesh –Summary and analysis Introduction The Epic of Gilgamesh is an excerpt of the original text of the Epic listed in the Sources of the Western Tradition, 5th edition, by Perry, Peden and Von Laue (2003). The Epic of Gilgamesh is the story of King Gilgamesh who is the powerful king of Uruk, the incidents in his life, the associations he makes, the encounters he has, and the transition that occurs in his life in relation to his gainingRead MoreAnalysis Of The Epic Of Gilgamesh 1647 Words   |  7 PagesThe Epic of Gilgamesh is a story of heroes fighting a war not in a battlefield but within their own selves and amongst each other, struggling with their own emotions and attributions to attain the best version of themselves and to fulfill the utmost quest of life. With the use of two very different yet so similar characters: Enkidu and Gilgamesh, the epic explains two aspects of same psyche, and different imageries, one of which is door, have been used in the text to explain interactions betweenRead MoreAnalysis Of The E pic Of Gilgamesh Essay1361 Words   |  6 PagesHERE As readers delve into the depths of The Epic of Gilgamesh, they perceive the allure to dreams which has captivated humanity for centuries. The epic poem uses dreams as a symbolic representation of the human mind and its ceaseless bounds. Given the Mesopotamian culture’s importance in regards to their religion, dreams provide the only means of one connecting with their future and deities. Furthermore, each mental fantasy referenced within the epic delineates the rationale of all beings to actRead MoreAnalysis of the Epic of Gilgamesh Essay1122 Words   |  5 PagesAnalysis of the Epic of Gilgamesh The epic of Gilgamesh is the earliest primary document discovered in human history dating back to approximately 2,000 B.C.E. This document tells a story of an ancient King Gilgamesh, ruler of Sumer in 2,700 B.C.E. who is created gloriously by gods as one third man and two third god. In this epic, Gilgamesh begins his kingship as an audacious and immature ruler. Exhausted from complaints, the gods send a wild man named Enkidu to become civilized and assist GilgameshRead MoreEpic Of Gilgamesh Literary Analysis1837 Words   |  8 Pagesmortality, divinity, punishments are told through stories of individuals and societies. The Epic of Gilgamesh is a Mesopotamian book that was written long before the Bible. A comparison of the literary elements show several similarities that lead many religious and cultural scholars, as well as historians to contend that the accounts in the Old Testaments were derived from the Gilgamesh. The Epic of Gilgamesh and Bible were both written as sources o f moral messages for religious practices and guidesRead MoreAnalysis Of The Epic Of Gilgamesh 1311 Words   |  6 PagesThe Epic of Gilgamesh is a very popular epic that is difficult to understand at first, which is why there is different translations of the same book. Although Foster and Sander’s translations have a lot of similar words and the stories are basically the same, there are also a lot of differences between the two. One of which is more straightforward and easier to understand, whereas the other is more of an in depth thoughtful read for the reader. Both translations differences have their own particularRead MoreAnalysis Of The Epic Of Gilgamesh 1449 Words   |  6 Pagesbeginning in The Epic of Gilgamesh, Gilgamesh is a bully king who frightens and annoys the people of Uruk. After the gathering with Enkidu and becoming his friend does Gilgamesh transform, into a hero worthy of history. The brotherly or â€Å"bromantic† ( considering the questionable r elationship they have) love the two have for each other helps Gilgamesh become an better leader to his people by permitting him to better understand and identify with them. Even though the myth of Gilgamesh is very ancientRead MoreAnalysis Of The Epic Of Gilgamesh 979 Words   |  4 PagesThe Epic of Gilgamesh tells the legend of King Gilgamesh of Uruk and his adventures with the feral human Enkidu. At the beginning Gilgamesh shares a lot of similarities to Egyptian Pharaohs. He’s worshiped by his people in a way that’s almost pious and holds himself up with a certain arrogance. The only difference with Gilgamesh is he is one part deity and two parts human. Over the coarse of the Epic we see Gilgamesh’s demeanor change to a more humble one. This change can be attributed to the trialsRead MoreAnalysis Of The Epic Of Gilgamesh 738 Words   |  3 PagesBaily Broussard Mr. Guidry World History 4 December 2015 The Epic of Gilgamesh In The Epic of Gilgamesh, Gilgamesh terrorizes the people or Uruk. Because of this, they call out to the sky god Anu for help. Anu decides to turn to the goddess of creation, Aruru whom makes an equal for Gilgamesh. Aruru created Enkidu to be just like Gilgamesh and for them to contend together and leave Uruk in quiet. When Gilgamesh got up and went to the house of a bride waiting for the bridegroom, Enkidu stepped outRead MoreAnalysis Of The Epic Of Gilgamesh 1284 Words   |  6 PagesPerhaps one of the earliest pieces of literature, The Epic of Gilgamesh is a tale about a Mesopotamian king named Gilgamesh who crudely dominates the natural world surrounding his gleaming society. Juxtaposing Gilgamesh’s godlike stature, Enkidu is a wild beast used to counterbalance the king in a literary sense. The hierarchical dichotomy expressed in the epic has appeared thematically within numerous mediums, including the revered artwork of Jean-Michel Basquiat. Raised in the Lower East Sid e (LES)

Friday, December 13, 2019

Safeguarding the welfare of children Free Essays

Parents with less money may also find it hard to afford the right food or not a lot of food which some children end up going to school with no breakfast this may lead to poor diet and health. B. Educated parents. We will write a custom essay sample on Safeguarding the welfare of children or any similar topic only for you Order Now If a child is brought up with well-educated parents this can take over a child’s life this can have a big impact on their social life as the parents may have the child taking a lot of extra lessons for example piano lessons or dance lessons pushing them to be the best they may not realize that the child is emotionally and physically drained but not wanting to disappoint the child carries on. The child may feel left out in the fact that their friends are out enjoying life and having fun and they are missing out on heir childhood. The child may not be as intelligent as their parents and finding it hard or stressful that they are struggling with work because they don’t want to fail their parents. A child with less educated parents may be struggling with school work or home work as their parents can’t help them with studying they may also not care about the child’s education because they may not have been brought up to care by their parents. C. Lone parent. A single working parent has less time for their child especially if they are siblings it ill be hard for them to give equal time to all children. This may affect the child’s behavior as they may see this as an opportunity to take advantage of the situation they may bunk off school or start hanging around with the wrong crowd or Cumming in late. Emotionally this may leave them feeling left out and doing bad things such as thieving thinking this is the only way they can get your attention. They could start to fall behind at school because their parents aren’t involved enough and not giving them the encouragement they need. The child may have also had to grow up quicker asking their own tea maybe dropping off and picking up siblings why the parent is at work meaning they don’t have a social life because their caring for their brothers or sisters. The positive side to a working parent is that the child’s education may be better like being in a private school, also the child more than likely doesn’t go with out when it comes to new things for example clothes, laptop etc. A single parent on benefits may have all the time in the world for their children, giving the child less opportunity to bunk off school or fall behind with work but the child may be less ordinate when it comes to clothes and gadgets which may lead to the child being bullied and not fitting in socially with their peers this may lead to the child falling behind on work as they can’t concentrate feeling like they don’t want to be in school where these bullies are. B) Health A. Over weight. A child over weight through genetics not self-inflicted may struggle with day to day tasks such as struggling to get there selves dressed or even the simple task of going up and down stairs or doing pee at school. This may affect them emotionally because asks are more difficult to do leaving them to feel self-conscious and upset, this may cause bullying affecting their social life as they may find it hard to go swimming or bike riding leaving them with not many friends. Their behavior may be that they are very quiet and sit away from everyone or they may act out and become the bully so they don’t get picked on. Their parents may be supportive or they could be pushy towards the child to lose weight making the child feel like they have no one to turn to. B. Young career. A child looking after a parent may look strong on the outside but may feel very tired ND fragile on the inside struggling to cope but putting the brave face on as they love their parent and feels this is their duty. Their education may be falling behind as they are missing days off school or struggling to focus maybe falling asleep in class. Emotionally they maybe blank on the outside and not letting anyone in , but inside all they want is a brake to be a child with friends, socially they probably don’t have many friends due to the fact that their missing school and when they are at home they can’t go out because their caring for their parent. They may get bullied because they not play out with the other children and they pick up on the fact that the child is different to them affecting the child’s behavior they may act out in frustration to release stress or Just shut themselves off from others. C. A child with disability. A child with a physical disability such as not being able to move will have all the emotion and intellect on how they feel and think but won’t be able to show them physically. They will more than likely be at a special need school which will have group activities and learning methods tailored to their needs but they can’t do every says task such as getting dressed or feeding themselves. This will be emotionally frustrating for the child knowing what they want to do in their head but can’t act it out physically. Socially they may have special groups they can go to but they won’t be able to go out and do every day things like other children. This may leave them to act out by shouting and showing their angry through facial expressions. A child with a mental disability might not understand how to behave if their withdrawn and don’t communicate with family or friends. Or they act out with anger shouting and being hysterical towards others. Intellectually they may struggle to learn anything as they don’t have the ability or find it hard to remember or focus. They will also more than likely go to a special need school which they will have learning tailored to their needs; they will be able to move around and play but may not understand the concept of games and group activities. Socially they may find it hard to play or communicate with others leaving it hard to have many friends. C) Environment. A. Deprived. A deprived area may have fewer amenities such as Just a corner shop. They may not have anything for children to burn some physical energy off for example a park, library or swimming facilities. This will affect the social behavior in this area such as vandalism, graffiti and theft. In deprived areas you may find that are different ethnic and religious families which may mean feuds or language barriers. Not having a library or other amenities may affect their intellect as they don’t have the tools there to help them learn. B. Peer. As a child straight away you find that they make friends and become a group or gang hose friends can be from school or their estate they live on it can also depend on the ethnic origin or religion. Being with certain friends may lead the child to truant or drink and take drugs or it may come from their parents if they have friends round all the time drinking etc. Depending on your family or friends you may fall behind in work if they aren’t committed to the work or committed to helping you with the study. C. Community. If a community doesn’t have the right amenities for example a corner shop they may struggle to get groceries and bits if they can’t afford to travel far, which may affect heir health or diet. Also if the community don’t have a library with the computers or community centre the community would suffer because they wouldn’t have the help to study and better their selves for a Job not many families have internet so these are a great help also this could affect their behavior and their intellect as they have nowhere to go to study or to take themselves away from gang culture etc. Not having a park or a swimming baths may affect their social behavior as there is nowhere for the children to go to hang out and play. How to cite Safeguarding the welfare of children, Papers

Thursday, December 5, 2019

Developed In Relation Providing Relevant †Myassignmenthelp.Com

Question: How To The Developed In Relation Providing Relevant? Answer: Introducation Auditors plays a very vital role in evaluating the actual position of the of the company in relation with both financial as well as non financial aspects. All the books of the company are being evaluated by the auditors. There are two types of auditors who indulge in the auditing practices. These two types of auditors are internal auditors and external auditors. Internal auditors are the auditors which are available in the company and are being paid by the company so as to provide audit reports of the same. On the other hand external auditors are the auditors team who comes to the organization for auditing its financial as well as non financial aspects and evaluate all set of information related with the same. External auditors could also organize surprise audit to ensure that the quality of the product manufactured by the organization and the services availed to the customers are meeting the standards. As these auditors do very crucial tasks hence it is required that their independe nce should be focused upon. It is being studied that auditors independence is being affected with various processes which are required to be evaluated so as to provide effective set of services to the same and to ensure that proper set of independence should be availed to them which could help them in remaining motivated to work in an effective way in near future. Body Of The Essay Brief History of Auditor Independence The auditing profession is a profession which is being organized around the central ethical conflict Client hires the auditor and pays the fees for the work done by the same but it is required that the in this process independence should be provided to the auditors which adheres to the professionals covenant with the society so that the audit could be completed in the interest of the public (Mayhew, Schatzberg, Sevcik, 2013). Independence of the auditors is appeared to maintain with various number of detailed rules about the forbidden commercial and the familial relationship which is being developed between the auditor as well as client (Machado de Almeida, 2015). In the reality it is being evaluated that the independence of the auditors independence of making the judgment has been proved to be more difficult to be legislated. The independence of the auditors is being regarded as a corner stone in the capital formation process by the U.S. Securities and Exchange Commission (SEC) (Johari, Mohd-Sanusi, Chong, 2017). It is also being stated that independence is an important aspect attached with the auditors as it is required that proper set of freedom should be provided to them so that they could work according to their standards and ensure to prove appropriate set of information to the organizations for which audit is being processed by them (Ianniello, 2012). With the help of the studies it is being evaluated that the accountants are the gatekeepers of the financial market because they provide the assurance of maintaining the quality and integrity of the financial information (Carey, Monroe, Shailer, 2014). The market of the capital becomes far less efficient when the accountants are not being provided appropriate set of support of the accountants in managing the activities of the same. It is necessary that all the standards should be maintained and the independence should be provided to the accountants so that they could avail effective set of information related with the financial system and provide appropriate support to financial market (Blay, Geiger, 2012). It is being intensified in the recent years that the professional accounting is under the considerable economic pressure. With the help of the market surveys it is being evaluated that the audit industry is not a growing industry in present scenario (Arya, Glover, 2014). The industry is failing to provide appropriate profitability in providing the auditing services which is hindering in processing the auditing services in an effective way as the auditors are not being availed the effective as well as appropriate set of pay for indulging in the same process due to which they face issues in delivering the information to the market (Zerni, et. al., 2012). Technology is one of the aspects which have a direct impact on the processes of auditing and financial management services. It is being evaluated that everything is being changed due to the up gradation of the information technology (Sulistyowati, Supriyati, 2016). New IT services are changing everything present in the market. A great impact is being seen in the auditing industry due to the new IT processes of handling and maintaining the books as well as financial transactions of the company. A new post of the industrial paradigm of the wealth creation is being created due to the changes in the technology and these aspects are changing the ways in which the people prefer to perform the tasks and do their jobs of maintaining the track records of all the financial as well as non financial statements of the company (Seetharaman, Moorthy, Saravanan, 2008). Recent Development Evaluating the growth in the crisis it is being embarked by AICPA to set the initiatives which will help in conceptualizing the future of the financial reporting system as well as auditing. In 1991 the Special Committee on the Financial Reporting was formed in order to address all the concerns related with the relevance as well as usefulness of the business reporting (Roy, 2015). There were certain set of decisions which were being taken by the committee in relation with providing support to the auditors interest and helping them to process the work related with providing auditing services (Reiter, Williams, 2014). These aspects will help the auditors in evaluating all set of frauds; assurance will be made that proper independence as well as objectivity of the independent auditors. In this committee decisions related with the discourage unwarranted litigation which will inhibit the innovation and will be undermining the professional abilities which are to be met which involves the financial reporting needs and will help in strengthening the audit disciplinary system (Plender, Plender, 2007). The charge is being taken by ISB to develop the conceptual framework for the independence to serve as the foundation of the development of the standards which are principle based (Oladipupo, Izedonmi, 2013). Independence of the auditors was like a battle which was launched in October 1977 when the initial meeting of IS was held with AICPA in which White Paper proposal for the independence issues was provided. White Paper Independence proposal was provided so as to review the independence concept which was proposed in which rejection for the same was recommended as it was against the standards of the auditing concept. It was also being reviewed that each firm will have to develop the independence code and should be reviewed by ISB (Mayhew, Schatzberg, Sevcik, 2013). There were certain set of questions which were observed whether the ISB will succeed in making the dramatic progress. It was being evaluated that whether the Independence Standards Board will succeed in providing the breakthrough in the approach of auditors independence (Machado de Almeida, 2015). Various essential decisions in relation with the break with the tradition and the old ways of thinking that certain changes should be availed in the traditional processes and proper set of support should be availed to the auditors in making the decisions in relation with the auditing processes. Independence is really a one of the biggest matter of concern in the auditing process, in which ISC is taking an appropriate set of initiatives so as to provide relevant set of support to the auditors with the help of which auditors are being availed the support system for the independence of the same (Johari, Mohd-Sanusi, Chong, 2017). It is required that the auditors should be provided the independence so that they could develop effective auditing and could gather relevant set of information related with the fina ncial statements of the company and help in maintaining the decorum of the market Although technology is playing a very vital role in tracking and maintaining the information related with financial data and controlling the financial activities in the market (Ianniello, 2012). It is also being evaluated that more accuracy as well as fast services are being availed by the technology but it is required that the auditors should be provided the opportunity to analyze the data related with company because auditors are the people who prefer to avail well detailed analysis of the financial statements with the effect of which a path to develop the strategies could be availed to the organization so as to move on the path of success as well as sustainability with the effect of which organizations could sustain and succeed to gain the financial benefits (Carey, Monroe, Shailer, 2014). It is being evaluated that Independence is an abstract concept which is difficult to define in both general as well as in the particular state to the accountants who are certified (Blay, Geiger, 2012). Essentially to gain the independence it is required that the auditors should ensure to provide the services with honesty, integrity, courage, and character. In simple terms it could be said that the independence could be availed to the auditors if they will follow all the instructions and provide the better set of services to the people for whom they are providing the auditing services (Arya, Glover, 2014). Conclusion There are varieties of questions which have arisen by understanding the recent controversies which are related with the independence of the auditors. One of the question is the is the economic based concept related with the independence of the auditors is an economic imperative or it is the process which represent the death of the profession. Another question which arises is whether the profession will help in the survival of realignment of the attest, assurance and advisory function in present dynamic as well as global environment. It could be suggested that inadequate metaphor for the independence are partially to blame the profession which the lacks the progress of the process of the independence principles of the auditors. It could be concluded that the auditors should get proper set of support to remain independent and should get freedom to ensure that they could process their work in an effective way and should avail appropriate set of services to the companies for which they a re indulged in the auditing processes. References Arya, A., Glover, J. (2014). Auditor Independence Revisited.Journal Of Accounting, Auditing Finance,29(2), 188-198. Blay, A., Geiger, M. (2012). Auditor Fees and Auditor Independence: Evidence from Going Concern Reporting Decisions*.Contemporary Accounting Research,30(2), 579-606. Carey, P., Monroe, G., Shailer, G. (2014). Review of Post-CLERP 9 Australian Auditor Independence Research.Australian Accounting Review,24(4), 370-380. Ianniello, G. (2012). Non-Audit Services and Auditor Independence in the 2007 Italian Regulatory Environment.International Journal Of Auditing,16(2), 147-164. Johari, R., Mohd-Sanusi, Z., Chong, V. (2017). Effects of Auditors' Ethical Orientation and Self-Interest Independence Threat on the Mediating Role of Moral Intensity and Ethical Decision-Making Process.International Journal Of Auditing,21(1), 38-58. Machado de Almeida, B. (2015). Empirical observation of the criteria for independence in auditing: Perception of auditors and teachers.Tkhne,13(1), 12-24. Mayhew, B., Schatzberg, J., Sevcik, G. (2013). The Effect of Accounting Uncertainty and Auditor Reputation on Auditor Independence.SSRN Electronic Journal, 145-147. Oladipupo, A., Izedonmi, F. (2013). Propensity of Unqualified Audit Reports and Auditors Independence in Nigeria.African Research Review,7(3), 122-125. Plender, J., Plender, J. (2007).Auditors and independence(1st ed.). Washington, D.C.: International Finance Corporation. Reiter, S., Williams, P. (2014). The History And Rhetoric Of Auditor Independence Concepts.Journal Of Auditor Independence Concepts,12(1), 134-135. Roy, M. (2015). Statutory Auditors' Independence in Corporate Accounting Scandals: A Case Study of Satyam Computer Services Ltd.Prabandhan: Indian Journal Of Management,8(2), 35. Seetharaman, A., Moorthy, M., Saravanan, A. (2008). Outsourcing Of Internal Audit And Independence Of Auditors.Corporate Ownership And Control,5(4), 11-14. Sulistyowati, L., Supriyati, S. (2016). The effect of experience, competence, independence, and professionalism of auditors on fraud detection.The Indonesian Accounting Review,5(1), 95. Zerni, M., Haapamki, E., Jrvinen, T., Niemi, L. (2012). Do Joint Audits Improve Audit Quality? Evidence from Voluntary Joint Audits.European Acco

Thursday, November 28, 2019

Economic Openness Essays - International Trade, Free Trade

Economic Openness Does greater economic openness between nations lead towards economic growth and convergence? Greater economic openness between nations does lead towards economic growth and convergence. All of the first world countries demonstrate greater economic openness then third world countries demonstrate. Although economic openness may be a solution to gain economic growth and convergence, free trade may not be the answer. There are two different views on free trade; the conservative view and the liberal view. In an economic age in which speedy transactions of imports and exports are essential, free trade is a necessity for aiding worldwide economic development. Even today, the United States continues to support free trade, an example being NAFTA (North America Free Trade Agreement). The problem is that America's generosity has caused the foreign industry to take over the U.S. marketplace. This unfortunately has resulted in high unemployment rates because consumers and firms can purchase foreign goods for a little less than domestic products. From a conservative viewpoint, the only remedy to decrease unemployment and stimulate our own economic growth is to abandon the free trade policy and raise tariffs. Free trade has only crippled the American work force, increased poverty, and added to our national debt. If other nations begin to support free trade, the same situation may be likely to occur. Today there are about 10 million unemployed citizens and 35 million Americans are living in poverty because of free trade. Foreign industry is taking advantage of us. Market-opening measures in Asia along with other countries across the world have been promoted by exporting opportunities. In any clothing store and you'll find that most of the apparel comes from South Korea, China, Hong Kong, Sri Lanka, and the Philippines. It's simply not feasible for the U.S. apparel industry to compete with the extremely low production costs in Third World countries. Also, another example of an industry hurt by free trade is the lumber industry. Even though our country possesses the largest supply of timber resources, the United States is the largest importer of wood products in the world. The reason: imported wood is less expensive, especially from Canada. Other examples of industries that have responded negatively to free trade are the U.S. textile petrochemical, fishing, and auto industries. The temptation for consumers to buy cheaper foreign goods has only slowed production in U.S. industries and has caused unemployment levels to skyrocket. America needs to become less generous, more independent, and definitely more self-sufficient. Free trade policies need to be discontinued if that it is to be accomplished. The liberal viewpoint, however, is somewhat different. In a world of ever-increasing global economic interdependence, the United States should accept the responsibility of leadership towards the approaching 21st Century by promoting free trade. We need to do so in such a way that builds and matures the economies of other countries. As technology continues to advance in areas such as computers, medicine, and communication, we need to prioritize the spreading of these advancements across the world in hopes for reaching worldwide economic stability and unity. Free trade is the best way to allow for the sharing of valuable resources and technology, which in turn makes the world a better, safer, and more united place for all. Inhibiting free trade is a step backwards in politics that only made sense back in the days when communication was slow and were being fought. Allowing for the existence of free trade is a step forward in the right direction towards the necessary global interdependent ways of the nearing 21st Century. Having clarified the different perspectives of the two main political parties on the free trade issue, it is hard to determine which action would be the most advantageous. Actually, both parties have come to conclusions on this issue which would allow for positive and negative results. The only problem is deciding which one would have the best overall effects. Should we put the immediate focus on our own economy and allow it to prosper, while other poorer countries suffer from the tariffs? Or, should we do away with all taxes on imports in hope that others will follow our bold lead? Only the near future can show which was the best decision. For certain, however, the results will be global. 4.) Who has benefited and who has lost from greater international trade? The financial crisis that erupted in Asia in mid-1997 has led to sharp declines in the currencies, stock markets, and other asset prices of a number of Asian countries. It was hard to understand what these declines would actually do to

Sunday, November 24, 2019

Tradition and Treason

Tradition and Treason Tradition and Treason Tradition and Treason By Mark Nichol Curiously, a word referring to the handing down of beliefs and customs and one pertaining to a breakdown in fidelity to a political system, which is based on beliefs and customs, though they are not antonyms, have a common etymology. This post discusses these words and several others with the same ancestor. The words listed below all derived from tradere, a Latin verb meaning â€Å"deliver† or â€Å"hand over.† That word, in turn, stems from a combination of the Latin preposition trans, meaning â€Å"over† (seen in words such as transfer and transport) and the Latin verb dare, meaning â€Å"do.† Interestingly, however, though to trade is to deliver or hand over (in return for something else), the English word trade is not related; its origin is the Germanic trade, meaning â€Å"course† or â€Å"track† and cognate with tread. (Likewise, the English verb and noun dare is from Old English, not Latin.) Tradition comes from traditionem, referring to an act of delivery or handing over; the adjectival and adverbial forms are traditional and traditionally. (Trad occasionally appears as a slang abbreviation of traditional.) Adherence to tradition is called traditionalism, and one who advocates that philosophy is a traditionalist. Extradition, meanwhile, refers to handing over, as when the authorities in one country deliver a fugitive to those in the country in which he or she committed a crime; the verb is extradite. This fugitive may very well be a traitor to the country to which he or she is being extradited. Traitor, from the Latin noun traditor by way of French, means â€Å"one who delivers,† originally in the sense of information injurious to one nation and beneficial to an antagonistic country. By extension, one who merely betrays another’s trust may be branded a traitor. The act of betrayal is called treason, and the adjectival form is treasonous (and, less often, treasonable, with the adverbial form treasonably); however, treasonously is not employed as an adverb. (Treachery and its similarly inflected adjectival and adverbial forms is a similar-looking but unrelated synonym.) Speaking of betray, that word’s root stems from tradere as well. (An act of unfaithfulness is betrayal, and the actor is a betrayer.) Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:4 Types of Gerunds and Gerund Phrases5 Brainstorming Strategies for Writers20 Tips to Improve your Writing Productivity

Thursday, November 21, 2019

Answer the question Assignment Example | Topics and Well Written Essays - 250 words - 10

Answer the question - Assignment Example Students ask minimal questions, and learning merely involves passing exams. The subjects are a major part of the subject centered curriculum is common and general. They include; mathematics, language and general science. The three subjects are done by all students, and the learning instructions are mainly teacher centered. It is true that the interpretivism concept in the school context relies heavily on the cultural framework of the individual school, and the actions of learners in the specific school social context. This is instead of illustrating the general laws that apply in the wider global perspective. Each school is unique, and hence has specific learning culture and environment that cannot be effectively applied in other schools or the wider education sector. Some schools are very heterogeneous, while other are homogeneous cultural contexts. These schools should be managed uniquely due to different social composition. Learners and teachers in the heterogeneous school are more likely to be accommodative and tolerant to change and new ideas. On the contrast, a school with a dominant cultural group is generally more

Wednesday, November 20, 2019

MGMT345 U4 IP Diversity Training Manual IV Research Paper

MGMT345 U4 IP Diversity Training Manual IV - Research Paper Example Department of Labor, n.d.). The act defines religious beliefs to include both theistic and non-theistic. Title VII requires organisations to accommodate employees whose sincere requirements of his religion conflict with the requirements of the work upon notice of request unless id doing so there will be undue hardship in the workplace. Title VII defines accommodation as an adjustment that will allow the employee to be able to practice his/her religion (U.S. Department of Labor, n.d.). The need for accommodation may stem from the beliefs of a person conflict with a particular task of the position or the application process. Accommodation requests in most cases relate to work time table, attire, or religious expression at work. Hardship is said to have occurred if the accommodation is costly, can compromise safety at work, reduces work efficiency, infringes on other employees’ rights, and requires fellow employees to do more than their fair share of work that is hazardous or burdensome. Hardship maybe apparent if the accommodation is in violation of the conditions of collective bargaining agreement or job rights through a ranking system. The cost hardship to the organisation must be more than a minimum impact on the organisation. The hardship on an organisation cannot be a speculation but must be genuine (U.S . Department of Labour, n.d.). Orthodox Jews also called Frum Jews consider themselves the guardians of the commandments (Orthodox Jews.com). They are divided into Hasidic and Yeshivish Jews. The word Frum stands for observant (Orhodox-Jews.com). The Hasisdic culture bans people from going to college. Part of Hasidic Jewish culture is remaining segregated which includes being isolated from non Frum Jews. It is part of isolation not to watch tv and in most homes, computers are banned from children. A belief that can be accommodated at work is their dressing which is rather conservative. Another belief that can be accommodated at work is

Monday, November 18, 2019

Current themes in businesses Literature review Example | Topics and Well Written Essays - 750 words

Current themes in businesses - Literature review Example Gender equality is a much talked about fact, but its applicability is less evident and visible in the business world. According to Williams (2013), â€Å"[a]lthough there are more reported gender discrimination statistics related to female employees, men and women can both be victims of gender discrimination.† Summary: This article centers on describing the gender discrimination persisting in the Western business world. As per Vekaik (2005), â€Å"[t]hirty years after Harold Wilson's Labour government put in place the country's first Sex Discrimination Act, Britain's women are still suffering from unequal pay and, increasingly, sexual harassment in the workplace.† The article contemplates that even though the business protocol emphasises that gender neutrality is the ideal concept for an organisation, the business all over suppresses women when it comes to efficiency, promotion and performance recognition. The article reveals that even though the workplace supports a ge nder neutral business environment, there is always an underlying gender discriminative element where masculine characteristics are more prominently reflected. The article points out that the ideological dilemmas existing among people create a tendency for gender discrimination, as it is a provocation to people in building a self-identity of their own. The article mentions that the workplace is an environment which nurtures many types of individuals, and each wants to establish their identity, which evokes gender discrimination. It asserts that mainly the hesitation concerning gender discrimation in workplace is giving an ideal gender-equal status to the Western business organisations. The article also projects two organization, â€Å"Red tech† and â€Å"Blue tech,† where the female staff talk about the gender bias existing in their organisations and their professional experience of discriminated they encountered during their work. The article vividly points out that tw o strategies are needed to evaluate gender discrimination: one is to look into it when gender discrimination occurred in the past and, secondly, individualise one’s own gender discrimination experiences and analyse that particular matter. According to Gluck (2013), â€Å"[v]ictims of gender discrimination lose motivation and morale necessary to perform their jobs effectively.† Critique : The author is extremely knowledgeable, and the journal article is informative and has a descriptive format which can hold people’s attention and interest. The article is professional in many ways, and in the initial stage itself it is reflected, as the article has a well informative title with author’s name and academic identity. The article also mentions the research purpose of the article and the importance of this subject in the current business world. Moreover, the French interpretation of the extract shows the professionalism of author: he is more concerned with spre ading a message to readers who are not well-versed in the English language. The best part of this academic article is that it brings out the truth about the workplace environment with regard to gender discrimination. As per Sharma (2011), â€Å"[g]ender discrimination is deep-rooted so women empowerment through better education, employment opportunities and reservation at various places only, in long term can eliminate this problem†. The article also points out the reason behind gender discrimina

Friday, November 15, 2019

Strategies and Technology to Determine Chicken Freshness

Strategies and Technology to Determine Chicken Freshness 2.0Â  INTRODUCTION Recently, there have been various inventions of sensors to detect the freshness of food. A chemical sensor means that a tool that convert chemical information into an analytically useful signal. The device acts as an analyzer (Hulanicki et al, 1991). Smart or intelligent packaging has been the result of using such sensors into the food packaging technology. Smart packaging uses chemical or biosensor to observe the quality and safety of food from the producers and relay the outcome to the consumers. Time-temperature indicators, ripeness indicators, chemical sensors, biosensors and radio frequency identification are some of the examples of components in smart packaging (Kuswandi et al, 2011). 2.1Â  Chemical Sensor in Determining Chicken Cuts Freshness Chicken is a highly perishable food, as it usually deteriorates within a week of slaughtering, even when it is put in storage chiller systems. Chicken spoilage is mainly due to microorganisms (Kuswandi et al, 2013). Microorganisms in broiler chicken are heterogenous. The common microorganisms in aerobically stored, chilled poultry meats are Flavobacteria, Shewanella putrefaciens, Acinetobacter spp., Corynebacteria spp., Moraxella spp. and fluorescent pseudomonas (Amaut-Rollier et al, 1999). Biogenic amines (BAs) are generated by the growth of decarboxylase-positive microorganisms under favourable conditions to enzyme activity. Many Enterobacteriaceae, Pseudomonas spp. and certain lactobacilli, enterococci and staphylococci are active in the formation of Bas. The amount of amines formed depends abundantly on the type of microorganisms present. The formation of amines, including BAs is primarily a product of the enzymic decarboxylation of specific amino acid due to microbial enzyme activity (Kuswandi et al, 2013). The amino acids can also suffer oxidative deamination, decarbozylation and desulfurization, resulting in gases such as NH3, CO2, and H2S. Carbon dioxide (CO2) is generally known to be produced during microbial growth. (Rukchon et al, 2014) Quantifying chemical changes could provide information on the degree of spoilage. A number of indicators have been proposed to analyse the quality of meat, including BAs, volatile bases, nucleotide breakdown products, volatile acidity and CO2. Thus, these compounds can be taken as quality indicators of chicken freshness during storage (Rukchon et al, 2014). 2.2Â  Problem Statement Increasing of production of poultry meat and products are significant throughout the world in the last decade. Chicken and poultry products are famous because of their specific sensory attributes and the tendency of the public to consider white meat are healthier than red (Balamatsia et al, 2005). Nowadays, demands for the freshness and safety of food products by the consumers are increasing continuously (Kuswandi et al, 2013). However, spoilage of chicken and poultry products has become a burden to the producers plus it can bring a health hazard to the consumers, since poultry meat may contain pathogenic microorganisms (Economou et al, 2009). However, with the invention of smart packaging, which can observe the quality and safety of food and relay the result to the consumers. The sensors used in the packaging come with variety of functions, such as monitoring the freshness, pathogens, leakage, carbon dioxide, oxygen, pH, time and temperature. The technology is beyond the existing standard technologies, which are control of weight, volume, colour, appearance and etcetera (Kuswandi et al, 2011). Colour changes of pH dyes such as bromothymol blue, bromophenol blue, bromocresol purple, methyl red, bromocresol green, methyl orange, methyl yellow, phenol red can be detect acidic/basic volatile compounds, as they display an irreversible change in colour. These are some of the indicators that can be used to make sensors to detect chicken freshness. The sensors then can be stickered or paste onto the packaging (Rukchon et al, 2014). 2.3Â  Objectives The goal is to satisfy the increasing demands of customers, to be able to produce fresh goods, or at least providing scientific evidence informing the customers of the condition of the product, and not based on oral evidence only, as the seller or producer can just fabricate the truth. The objectives of this study are: To investigate the relationship between the numbers of microorganisms and level of spoilage To develop an indicator to monitor the freshness of chicken 3.0 LITERATURE REVIEW 3.1Â  Smart Packaging Smart packaging are packaging that can do more than traditional packaging, in terms of storing, protecting and providing information about the product (Kerry and Butler, 2008). Smart packaging can provide information about the condition (i.e. level of spoilage, freshness of content) of the contents of the pack through colour coding, wireless information, or etcetera. Smart packaging is quite different than active packaging. While active packaging will be activated when it is triggered, smart packaging is more to an indicator of microbial growth, physical shock, leakage or microbial spoilage (Intelligent and Active Packaging Opportunities in Specialty Papers, 2009). Smart packaging can switch on and off according to changing external or internal conditions. Then, it will inform the status of the content to the customers (Butler, 2013). 3.1.1Â  Indicators for Meat Freshness Indicators of freshness can provide direct information from the outcome of chemical changes or microbial growth in food. The production of freshness indicator in meat products depends on the types of product, related spoilage flora, conditions of storage and packaging system (Kerry, 2012). Table 1:Potential indicators in detecting meat freshness (Kerry, 2012) Potential indicators Components to detect Colour-based pH indicators Microbial metabolites Ethanol Fermentative metabolism of lactic acid bacteria Volatile compounds (e.g. dimethylamine, biogenic amines) Muscle-based product decomposition Myoglobin based freshness indicator Hydrogen sulphide, a breakdown product of cysteine Majority of meat freshness indicator are colour change indicator that gives its result according to microbial metabolites that are produced gradually during spoilage (Kerry, 2012). 3.1.2Â  Sensors for Food Pathogens and Contaminants The easiest microbial contamination presence that can be detected indirectly is by measuring changes in gas composition in relation to the microbial growth, by using gas sensor. The increase in CO2 concentration can determines microbial contamination only in packages that do not contain CO2 as a protective gas. The indicators are usually colour changing, that can be based on chromogenic substrates of enzymes produced by the microorganisms, the consumption of certain nutrients or the detection of microorganism itself. One of the examples is the use of nanostructured silk as a platform for biosensors. This silk has quite a lot of advantages, as it is edible and biodegradable, and it can also be integrated within the packaging of products itself. Conducting polymers, one of biosensors can be used to detect the gases released during microbe metabolism. Biosensors are produced by inserting conducting nanoparticles into an insulating matrix, and the change in resistance correlates to the total amount of gas released. These sensors are evolving to detect food borne pathogens through quantification of bacterial cultures (Kuswandi et al, 2011). 3.2Â  Examples of Indicators 3.2.1Â  Methyl Red Methyl red is a pH indicator. The methyl red/cellulose membrane functions as a freshness sensor to detect freshness or spoilage of chicken. It is based on increase of pH, because the amounts of volatile amines that are produced in the package increase gradually making the pH increase as well. Following this, the sensor will change colour from red to yellow as an indicator for spoilage, and it is of course visible to the naked eye. Since the pH of fresh chicken meats is around 5.50 and the pH of spoilt chicken meat is considered above 6.0, the increasing of pH will take place during the deterioration of chicken meats, as the volatile amines are increasing gradually (Kuswandi et al, 2013). Figure 1:Â  The colour changes of methyl red/cellulose membrane versus time of chicken cuts stored at room temperature (Kuswandi et al, 2013) Figure 2:Â  The colour changes of methyl red/cellulose membrane versus time of chicken cuts stored at chiller temperature (Kuswandi et al, 2013) 3.3.2Â  Colorimetric Sensors Array An electronic nose (e-nose) is a tool that can recognise specific components of a smell and examine its chemical makeup to distinguish it. E-nose consists of a system for chemical detection like array of electronic sensors and a system for recognising pattern, such as a neural network (WhatIs.com, 13 November 2014). E-nose system is composed of many non-specific sensors, and an odour stimulus produce characteristic fingerprint from the sensors array. Fingerprints patterns from known odour are then used to make a database, and teach the pattern identifying system so that unknown odours can be recognised and classified (Chen et al, 2014). A low-cost colorimetric sensors array was fabricated, using printing chemically responsive dyes on a C2 reverse silica-gel flat plate, along with a specific colorific fingerprint to identify volatile compounds. AdaBoost-OLDA, a combination of orthogonal linear discriminant analysis (OLDA) and adaptive boosting (AdaBoost) is a classification algorithm that was also proposed to use with the colorimetric sensors (Chen et al, 2014). Figure 3:Â  Schematic diagram of E-nose system based on a colorimetric sensors array (Chen et al, 2014) Total volatile basic nitrogen (TVBN) is one of the best indicators to differentiate between fresh and spoilt poultry. In China, above 15 mg/100 g of TVBN is considered spoilt meat (Chen et al, 2014). Figure 4:Â  Reference measurement results of TVBN content for all samples (Chen et al, 2014) Figure 5:Â  Differences images for fresh chicken sample (a) and spoilt chicken sample (b) (Chen et al, 2014) Figure 5 is the difference of images for the fresh and spoilt samples, by subtracting the initial from the final image. As mentioned earlier, each difference image has its own specific fingerprint. The sensors array which contain the selected metalloporphyrins dyes have responded sensitively to many of volatile organic compounds such as tryptamine, putrescine, cadaverine and other biogenic amines during chicken spoilage. The extra dyes which consist of three pH indicators have responded to hydrogen sulphide and organic acids such as lactic acid. All of the spoilage process can be recorded on the change of chemical responsive dyes (Chen et al, 2014).

Wednesday, November 13, 2019

The Styles In And Around Me :: Personal Narrative Golf Language Essays

The Styles In and Around Me My senior year in high school I was playing first man for the varsity golf. That honor was bestowed on me, because I was supposedly the best man on the team. Which just happened to be true. It was an honor that I truly enjoyed. But playing first man also had its drawbacks. The one that I will speak of here is the style of speaking that I had to use while playing in a tournament. It's the sixteenth hole of an eighteen hole tournament up in Roseau. There were two guys in my group that were ahead of me in score and I needed to get a stroke back really soon if I planned on earning a medal. I hit a good drive, right down the middle about two hundred seventy yards. With a hundred and fifty yards left to the pin, I grabbed an eight iron, because I knew that I could get it there. Something went wrong and the shot drifted to the right and missed the green. On any leisure round in the summer I would have screamed out obscenities until I was blue in the face. But that would cost me penalty stro kes, since it against the rule to swear in high school golf. Instead I softly let out an "Oh no, come back", but inside I was chomping at the bit to let out a cuss word. Golf talk, to me, is the lesser extreme of that style that I have inside of me. When I am playing hockey, a totally different style emotes from me. The style that I display in hockey is the exact opposite from the on that I use when playing golf. The on ice chatter that goes on between competitors is the reason for this. Hockey is not a gentlemen's game. So using a language that is meant to intimidate your opponent is very crucial. When I am skating down the ice next to some big lug I usually say some derogatory statement about his mother. Statements like these are meant rile the opponent, get him off his game. In the game of golf, I would never even think of using this type of tactic to beat an opponent. The different style of game also lends to a different style of language. In golf, if I leave a putt short, or something like that it usually gets a "darn" or "shoot.