Multi Lateral Peace Operations Essays - , Term Papers

Multi Lateral Peace Operations When President Bill Clinton was inaugurated in 1993, he stressed a new policy concerning a revived United Nations and the actions that would be taken by the United States concerning the ?New World Order,? a term coined by his predecessor George Bush depicting the post-Cold War international arena. Clinton had campaigned on the need for a multilateral organization to share costs and share risks of any peacekeeping venture. The Clinton Administration had made multilateralism a campaign issue and put it in the forefront of their foreign policy agenda. However, with the problems occurred during the initial trial period of this assertive multilateralism, exemplified by US military blunders in Somalia, Clinton and his advisors now found themselves questioning their own policies and preferences in foreign affairs especially in terms of multilateral peace operations. This case study delves into these issues and how Clinton and his administration sought answers to this problematic puzzle. The main operations of the United Nations are humanitarian relief efforts, peacekeeping by invitation and peace enforcement. The latter entails the most danger and conflict situations. These are soldiers trained to fight, not make peace. This is, and always will be, an enigma for those associated with peacekeeping operations. The same forces that are meant to keep the peace for a UN peacekeeping mission have been trained all their lives to make war, not peace. Your warmakers are your peacemakers. This will always cause confusion and disruption in any relief efforts involving peacekeeping operations. The case study attempts to explain the problems encountered during multilateral peace operations. Certain issues must first be addressed. The national interest of the United States is first and foremost. This is the key to making peace or to making war. The issue of whom is in command and who is in control is also an important factor as is the time frame in which the US will remain involved. Certain issues that became hot topics of debate among Clinton's advisors were those of the Rapid Reaction Force and the idea of private UN forces. The latter fell into ill favor with Joint Chiefs of Staff Chairman Colin Powell, who did not like the circumstances of a separate US military entity solely used as a mechanism of the UN. The benefits of a Rapid Reaction Force were many. They could be deployed quickly. They would also alternate countries. A database would be created; therefore the US would not always have to go on the respective missions called on by the UN. The case study completes while examining the choices Clinton finally made regarding multilateral peace operations. He used the advice of his two closest cabinet members to this issue in an attempt to reach a resolution: Powell and Secretary of State Madeline Albright. Albright wanted to practice assertive multilateralism and use the UN forces only when it benefited the US. She said that the US should always try a multilateralist approach to the respective situation, and if there is no sharing and they receive no international support but the issue at stake is in it vital national interest, the US will go on alone. Powell was against the practice as a whole. He did not look too kindly on the idea of the US engaging in an unknown war, at an unknown time and under an unknown command. Powell also hesitated to support a military venture with unknown goals, unknown missions and an unknown in the controlling offices. The finality of the situation was that the Clinton Administration was way too optimistic on the idea of world peace. They were not realistic. Multilateralism can work, but it mustn't be the centerpiece of a foreign policy agenda as Clinton had sought it to be. The reasons why Clinton eventually took this approach were three-fold. The military, exemplified by Powell's emphatic stance, were against the entire idea. Congress, after Somalia, was weary of further intervention, as was the public. This case study details the problems that can occur within an administration when ideological differences abound, particularly between military and political players. Political Science

The Rise and Fall of Pol Pott Essay Example

The Rise and Fall of Pol Pott Essay Example The Rise and Fall of Pol Pott Essay The Rise and Fall of Pol Pott Essay At that time, Cambodia was a part of French Indochina. When POI Pot was born, he was given the name Sloth Sara; he did not take on the name POI Pot until 1976. When Sara was a young boy he was sent to live in Phonon Penn with his elder siblings who had ties to the royal palace and the royal family, On account of Cars family ties to the royal family during the sass and sass he, as well as many other Cambodia who lived in the palace, existed in isolation from impeding influences like the global economic depression. In the palace, Sara entered into an entirely Cambodia world, free from Vietnamese and Chinese Influences; also, Sloth Sara, more than likely absorbed or overheard entrench sentiments that were wide-spread among Cambodia officials. Therefore, the time at the palace, strengthened Saras Khmer identity. Living in Phonon Penn, Sloth Sara had access to education. After completing primary school, Sloth Sara was one of twenty Cambodia boys to be selected as the first class to attend the College Nonrandom Shannon in 1942. The school was located In Compton Champ. Several of Saras classmates at Nonrandom Shannon later became Communists. Kavas Siphon a teacher at the school who taught the boys math, physics and philosophy Is said to be Sloth Saras first role model. Siphon was remembered as honest, Inspiring, loving and helpful ;the way many witnesses described Sloth Sara before his reign in Cambodia. At Nonrandom Occasions Sara remained a mediocre student; upon failing the entrance exam for high school he attended a school in Phonon Penn studying carpentry. However, in 1949 he received a scholarship from the Cambodia Government to continue his education In Pairs, France. In Paris, Sloth Sara was formally introduce to communism. Five of the twenty-one young men Sloth Sara traveled to Paris with later became influential in the Cambodia Communist Movement. These men joined the Communist party because it was the popular thing to do at the time; communism offered exciting possibilities to many and communism was presented as the party of choice for the global future. Cars associations and friends he made while studying in Pairs had a decisive influence on his care «. The most Important one to mention Is Nils Tarantellas wilt lend Sara; Sara was also a citizen of Cambodia on scholarship in Paris. While Sloth Saras school life suffered during his time in France, the roots of his political life were formed. He became obsessed with communism and the belief system behind it. Sloth Sara failed to take his school examinations; as a result, Sara lost his scholarship and returned home in 1952 with no formal degree. However, the knowledge and experiences he gained in Pairs concerning his political affiliations would later set him up to be the leader of the Khmer Rouge. In 1950, Cambodia students who were studying in France formed a Marxist Circle affiliated to the French Communist Party as its Khmer-language section. This leftist group talked about ways to improve the lives of the common people One of the leaders of this circle was lend Sara; POI Pot Joined as a member but was rather inactive. Sara attended irregularly, kept in the background, and made little impression on his colleagues. However, a quote from Sara at these meetings later emerged in 1976; the source quoted Sloth Sara as saying the following: Without a solidly built and solidly directed Party, no theory can be applied and the enemies of socialism will profit from these occasions to replace the leadership. I will direct the revolutionary organization; I will be its secretary general, I will hold the dossiers, I will control the ministers and I will see to it that they dont deviate from the line fixed in the peoples interest by the central committee. This quote brings us insight into Sloth Saras intentions concerning the future of his country as well as his goal to stabilize and fortify security in Cambodia; this would allow the country the opportunity to prosper. From this quote and his actions after he returned to Cambodia it appears that Sloth Sara planned to be the leader in a Cambodia revolution that was already brewing. In 1951, Sloth Sara delved deeper into the possibilities of the Communist movement. He had Just returned from a labor battalion in the renegade Communist state of Yugoslavia. His experience in Yugoslavia was exciting to say the least. The country was banding together in preparation for a potential Soviet invasion; everywhere, roads, factories, railroads, and hydraulic centers were being built. This was Saras first introduction to large scale social manipulation and public works. At the point it was at, Yugoslavia appeared to be a country filled with hope, possibilities, industrialization, and unity; Yugoslavia was a positive example of what communism could do for a country. The exciting transformations that were occurring in Yugoslavia were most certainly an impact on Sloth Saras views of communism and the potentials it could offer Cambodia and the Khmer people. Sloth Sara desired to see a change in his country and society because he felt that the oppression and injustices his people were subject to was a crime of French Imperialism and the monarchy. He believed that his country would be able to prosper once these two factors were taken out of the political equation. Sara desired to build Cambodia economy as well as institute individual liberties. Sloth Sara formally Joined the French Communist Party in 1952 before he returned to Cambodia. After losing his scholarship to study in France, Sloth Sara returned back to Cambodia in 1953 where political tensions between the democrats who controlled the National Assembly and Prince Nonrandom Shannon were on the rise. Shortly before Sara returned back to Cambodia, Prince Shannon had dissolved the National Assembly, Localisms ten Democratic cadent, Ana Imprisoned Democratic parliament members in order to exercise absolute power. He explained his actions in the quote below: I am the natural ruler of my country, the people know but the King, and my authority has never been questioned F the French left Indo-China, we shall have independence, true, but for how long? I therefore collaborate in the military sense with the French for the defense of our liberty. This quote gives us insight to Prince Schnooks political affiliations; he was tightly wound up in a mission to please the French.. Saras mission was to gain liberty for his country and institute programs to create a stable and eventually industrialized economy. Therefore, these two mens opinions about t he future of Cambodia greatly differed and eventually caused tensions. The publics reactions to the princes absolutism soon changed Schnooks mind and in February 1953, he traveled to France to beg the French President Aerial or independence. VIM Redid comments: If Shannon was to Safeguard the throne, it was necessary and perhaps urgent, that he should work openly for his countrys freedom . Prince Shannon promised the Cambodia people independence from France in three years; it was the first significant role to the nationalist movement but, Sloth Sara and many others found this as an insignificant event; it was too little too late. Sara shared in the desire to drive the French out of Cambodia, but he did not want Cambodia to be placed under neighboring Vietnam rule either , at the time this was a valid possible outcome. Sara wanted Cambodia to be liberated from its ruler and remain free. The year after Sara returned from Paris, Shannon was able to negotiate Cambodia liberty from France; Cambodia was now governed by a royal monarchy. Sloth Saras first political writing entitled Monarchy or Democracy addressed his concerns of absolute monarchy. Sara stated that a monarchy [was] a doctrine which bestows power on a small group of men who do nothing to earn their living so that they can exploit the majority of the people at every level [the] people must eliminate [a monarchical rule] because it befriended imperialism while it anointed to be hostile to the people, and knowledge. Further, Sara commented that only the National Assembly and democratic rights gave the Cambodia people a chance to breathe a little. Due to Saras primary account above, it is accurate to conclude that at this time, Sara was not wrapped up in the intricate ideals of communism. It appears that Sloth Sara first and foremost wanted to end the colonization and oppression of his country; secondly, he wanted to build a country that offered prosperity to the majority of the people, not Just the upper class. Eventually, after studying, reading, watching and experiencing, Sara concluded that he ideology of communism was best suited to complete his dreams for his country. After returning from France, Sloth Sara Joined the underground communist movement; politics commanded Sloth Saras life. In secret, he prepared himself and his colleagues for an eventual seizure of power Very little is known about Saras early political life. Several months after returning from France, Sara Joined a Vietnamese- Khmer unit and later Joined the Indochina Communist Party. Here he learned about party discipline, organization and theory, as well as the importance of concealment. Sara worked in secret supporting radical political candidates in hopes of one day running in a Cambodia election. Minion, Sara became a teacher of French, History, Geography and Civics at a college in Phonon Penn. It is likely that a strengthened relations Detente Nils Dormer teacher, Nava Slogan, lead Sara Into a teaching career. This time frame was the last Sara lived in the open before he escaped to the jungle and formed the Khmer Rouge. As a teacher, Sloth Sara was honest, humane, easy to befriend and respect; a very different description than people would describe him as during his reign in Cambodia. Sloth Saras personality throughout his life is a mystery to many experts. From several different accounts, people described Saras nature as being even-tempered, calm, respectful, and honest. When he talked his voice was smooth, hypnotic, and persuasive. After meeting Sloth Sara in the late sass, one man accounts that he remembers concluding that he could make a life- long friend with Sloth Sara. These descriptions of a gentle and trustworthy personality make it hard for one to imagine Sara as a murderous, oppressive ruler involved in genocide. Sloth Sara has left us with many mysteries about himself and is party; the first of many is his personality. It is often wondered whether Sloth Sara masked his true personality and faked being the honest and inspiring man many people identified him to be in order to conceal another agenda. In 1963, when Sara fled to the Jungle, he abandoned his double life between teacher and revolutionary. Instead he became a full time revolutionary and had the time to further develop his plan for power. After Sara fled he became even more mysterious; he kept to himself and his varying personality caused frequent changes in his partys direction. The pseudonym name, POI Pot, that Sloth Sara adopted when he came to power in Cambodia is another mystery. Other communist leaders of the twentieth century (I. E. Stalin and Ho Chi Mini) took on revolutionary names while they were in the underground in order to hide their true identities from the police and in some cases to inspire their followers. Sloth Sara took the name POI Pot, a name with no inspirational meaning, only after gaining power in Cambodia concealing his former identity to the nation he governed as well as the rest of the world; POI Pots true identity was not officially known until 1979. By 1962, Sloth Sara had gained a substantial amount of power in the Cambodia Communist Party, enough to become the leader of the party. By then, tensions had risen to a dangerous level between Prince Shannon and the communist party. Sloth Sara along with lend Sara and other members of the party were forced to escape into the Jungle. In the Jungle, Sara formed an army that was later known to the world as the Khmer Rouge. The army began a war against Schnooks government which lost power in 1970 due to a military coup that was supported by the United States. Out of outrage, Shannon Joined his former enemy, Sloth Sara, and together they fought Cambodia new military government. Due to the United States military involvement in the Vietnam War as well as Vietnam and Cambodia geographical closeness, the North Vietnamese set-up military fortresses in eastern Cambodia. In 1970 the United States attacked Cambodia in attempts to drive the North Vietnamese from Cambodia; this effort failed and only drove the North Vietnamese further into Cambodia and caused them to form ranks with the Khmer Rouge. From 1969-1973 the United States bombed North Vietnamese refugees in eastern Cambodia. The series of bombings killed up to 150,000 Cambodia farmers. Out of fear, Cambodia farmers left their lands and escaped to the city of Phonon Penn, Cambodia capital. As a result, of the mass number of people entering the city and the large loss in the agricultural industry, Cambodia Tacit a weakened economy as well as a gallants amount AT corruption weaved Into the military led government. Consequently, POI Pot was able to draw popular support during this time. Minion the United States withdrew its military forces from Vietnam as well as military support from Cambodia; this left POI Pot with an opportunity to take power in Cambodia. POI Pot and his regime were able to take control of Cambodia at the time they did for several different reasons; the United States had left Vietnam, as well as pulled their military support from Cambodia ; the current government was filled with corrupt political and military leaders which caused them to lose popularity among the Khmer people; and the Khmer Rouge were tough, regimented, and their vision of a new society was attractive and gained the support of many people. The Khmer Rouge appeared to be a breath of fresh air for the Khmer people. They had a plan to solve many of the problems Cambodia had faced for centuries. The Cambodia Revolution, led by POI Pot, was meant to change the peoples role in their country and government. Revolutionaries and supports of the revolution wanted the Khmer people to wake up to face their individual and collective problems and Join together in order to work for the good of the single being and the country. The revolutionary army that was created was suppose to fight together and sever the people without foreign influences. The revolutionaries rallied the people together to serve their nation; the restructured society was not to have any notion of personal status. Citizens of Phonon Penn anxiously awaited for the arrival of their new rulers. A personal account from Theory Seen comments on this: she watched her parents cheering on the Khmer Rouge as its soldiers marched into Boom Penn. On April 17, 1975, one hundred battalions of the Khmer Rouge seized Phonon Penn, the capital of Cambodia, and renamed the country Democratic Kampuchea. The soldiers who took the capitol were mainly young men. POI Pot wasted no time at all enacting his plan; he began by announcing that This is Year Zero. From there, Capitalism, western culture, city life, and all foreign influences were to be extracted from society. Foreigners were removed from the country, embassies closed, media outlets disbanded, money was prohibited, and schools and clinics were closed. Also, freedom of movement, and leisure activities were greatly reduced; if one violated any of the new rules the punishments were severe; repeat offenders were either imprisoned or killed . Anyone who opposed the new government was killed. Members of the previous military government, educators, public servants , Vietnamese, middle class members, and the educated were identified, imprisoned, tortured and eventually killed. Immediately after the seizure, the new regime ordered the evacuation of the cities. The citizens were given ten minutes to pack enough food rations for two days before they were forced to leave their homes and set off for the country side at gunpoint; reports suggest almost 20,000 died along the way. Genes parents who days earlier had welcomed the new regime now had a totally different perspective. Her father had been killed by Khmer Rouge soldiers and her mother had been imprisoned and later died under the control of the new regime. The cities evacuation played into POI Pots economic stimulus plan that included creating an agrarian utopia which was inspired by Mao- Testing Great Leap Forward and was to be the new of the rest of the world. However, the Khmer people were forced into labor camps which are more famously Known as ten over work, starvation, torture, and disease, the majority of the early deaths were those of children or the elderly. In the Killing Fields, life was hard. The Khmer Rouge forced its people into pointless, back breaking labor. Any free time one had was spent at political meetings trying to avoid saying anything that could have one singled out for punishment or death At this point, it is accurate to say that any economic stimulus plans were at a stand-still and Human Rights no longer existed; he Khmer people were treated worse than animals. The new regimes leaders as well as their rationale stayed concealed from their citizens as well as the rest of the world. The news that filtered into the outside world was usually horrible. Refugees spoke of the forced agrarian labor, starvation, random executions and the very secretive regime. Which leaves one to question what was POI Pot thinking at this time? This Khmer Rouge revolution was the purest form of the Marxist-Leninist movement. No other regime tried to go so quickly or so far. No other inflicted as many casualties on he countrys population The revolution can be viewed in some aspects as an attempt to break free from capitalism and attempt to rearrange the future into a social and economic utopia. The revolution failed to administrate a stable government in several areas. First, the regime was too weak to trust its own members and spent much time and resources interrogating, torturing and killing anyone they determined as an enemy to the party including their own party members. POI Pot had such a thirst for power but a profound sense of distrust that he approved the torture and execution of over 20,000 people; most of the people that were killed were actually loyal to the Khmer Rouge and POI Pot. Secondly, the regime, like many before it, failed to fix the food shortage or revolutionize education and hygiene injustices faced by the poor- the people who the revolution was fought for. Eventually, it became obvious that POI Pot had failed at his number one mission: to find a way for the people of Cambodia to prosper; instead POI Pot oppressed and alienated his people further Upon Vietnamese invasion in 1979, the Khmer Rouge regime was expelled. However, until 1991, the country remained in a state of struggle between different regimes. Finally, these different group leaders Joined together and signed a UN-sponsored peace accord This agreement inspired democratic opportunities to the Khmer people such as civil, human and political rights. In the early sasss Cambodia was the worlds nation building project ; attempting to get Cambodia back on its feet from the wrath and destruction POI Pot caused. In 1993 the UN held democratic elections in the country; at last giving the Khmer people the first real chance to prosper as an independent nation. However, this opportunity was lost due to yet another corrupt government in power. After 1979, POI Pot and other loyal followers were reduced to fighting a guerilla war against the Vietnamese until 1997 when POI Pot was caught by the government and put on house arrest. POI Pot died in April 1998 never having to take responsibility for the 2,000,000 people he murdered, the countless lives he ruined, and the country he permanently scarred. Sloth Sara witnessed in his young life the injustices done to his people through imperialism and monarchical rule. Upon Journeying to France and Joining the Khmer-language section of the French Communist Party, Sara gained insight on possible waves of the future. In his mind, Cambodia could only prosper as an independent nation without an solute monarchy. Returning none Trot France, saloon Sara worker along ten sloe AT other political radicals to oust French and monarchical power. Sara escaped into the jungle along with other members of the Cambodia Communist Party due to Shannon backed advocates labeling the members as Reds. POI Pot and the Khmer Rouge were able to gain power in Cambodia in 1975 due to several factors including: an alliance with Prince Shannon that gained popular support for the party; popular support for he Khmer Rouge was also gained due to a corrupt military controlled government already in power. POI Pot was obsessed the idea of an agrarian utopia and once in power he instituted projects that wiped out democratic, capitalist and industrialized influences from the country. Instead of promoting Human Rights POI Pot stripped his people from having any humane resemblances by making them all wear gray jumpsuits, and filling their time with monotonous, meaningless Jobs that were tiring. POI Pot and his regime executed anyone they regarded as an enemy of the state and any more died at the hands of disease, starvation, over-work, and unsanitary conditions.

Advanced Auditing Case 2.3

The client’s assertions that accounts receivable confirmation can effectively address are existence, rights, and valuation. b) When performing year-end sales cutoff tests, auditors hope to accomplish the objective of obtaining evidence from third parties to evaluate the client’s assertions of sales recorded for the period under audit. The client’s assertions that sales cutoff tests can effectively address are completeness and presentation. 2. Coopers Lybrand made several significant errors of judgment in its effort to confirm the Wow Wee receivable at the end of 1995. These errors of judgment include ignoring or overlooking red flags including: the 69% change in the percentage of factored accounts receivable from 1994 to 1995, the $2. 4 million in sales to Wow Wee booked in the final day of fiscal 1995, the fact that Wow Wee is a manufacturing company, the fact that Wow Wee was left out of the top 25 customers list when it was among the top 5 based on recorded sales, and the clearly falsified bill of lading. Coopers Lybrand failed to make the appropriate modifications to their planned audit procedures to examine these irregularities. Coopers Lybrand also failed to follow up on the confirmation of the Wow Wee receivable that they accepted from Goldberg. These errors of judgment involve extreme negligence on the part of the auditors. I would classify these errors as reckless as there is no evidence to support that Coopers Lybrand were involved in the fraud. I think that the auditors did not suspect that fraud would occur at Happiness Express in 1995 as they had previously audited Happiness Express in 1994 and rightfully issued an unqualified opinion. I think that the auditors believed that these were simple mistakes that did not need to be further examined. The company’s revenue grew so significantly from 1994 to 1995 and because of this, I think that is was easy for the auditors to believe that the employees were simply overwhelmed by the company’s alarming growth and made mistakes as a result. . Yes Coopers Lybrand should have confirmed the receivable from West Coast Liquidators at the end of fiscal 1995 because it represented 13%, a clearly material amount, of the total accounts receivable. They also should have included one or more of the sales to West Coast Liquidators in their year-end sales cutoff tests for 1995 as many of these transactions were booked in the final month of the fiscal year. Sales transactions occurring close to the end of the fiscal year are much more likely to be suspicious in nature or fraudulent than transactions occurring earlier in the year. 4. The alternative procedures that can be applied to a large receivable of an audit client when a confirmation cannot be obtained include examination of subsequent cash receipts, the matching of such receipts with the actual items paid for, and examination of shipping, or other client documentation. The evidence provided by these methods may differ from the evidence provided by confirmation of a receivable depending on the client’s documentation of the transaction. Typically, in a company with proper internal controls and documentation, alternative procedures should be able to effectively address the same assertions that the confirmation of a receivable address. At very least, alternative procedures provide evidence for the existence assertion. 5. According to AU Section 317. 7, auditors should be aware of the possibility that illegal acts, such as insider trading, may have occurred however, an audit made in accordance with GAAS provides no assurance that illegal acts will be detected or that any contingent liabilities that may result will be disclosed. In the event that an auditor discovers evidence concerning the existence of possible illegal acts that could have a material indirect effect on the financial statements, they should apply audit procedures directed to ascer tain whether an illegal act has occurred. Advanced Auditing Case 2.3 The client’s assertions that accounts receivable confirmation can effectively address are existence, rights, and valuation. b) When performing year-end sales cutoff tests, auditors hope to accomplish the objective of obtaining evidence from third parties to evaluate the client’s assertions of sales recorded for the period under audit. The client’s assertions that sales cutoff tests can effectively address are completeness and presentation. 2. Coopers Lybrand made several significant errors of judgment in its effort to confirm the Wow Wee receivable at the end of 1995. These errors of judgment include ignoring or overlooking red flags including: the 69% change in the percentage of factored accounts receivable from 1994 to 1995, the $2. 4 million in sales to Wow Wee booked in the final day of fiscal 1995, the fact that Wow Wee is a manufacturing company, the fact that Wow Wee was left out of the top 25 customers list when it was among the top 5 based on recorded sales, and the clearly falsified bill of lading. Coopers Lybrand failed to make the appropriate modifications to their planned audit procedures to examine these irregularities. Coopers Lybrand also failed to follow up on the confirmation of the Wow Wee receivable that they accepted from Goldberg. These errors of judgment involve extreme negligence on the part of the auditors. I would classify these errors as reckless as there is no evidence to support that Coopers Lybrand were involved in the fraud. I think that the auditors did not suspect that fraud would occur at Happiness Express in 1995 as they had previously audited Happiness Express in 1994 and rightfully issued an unqualified opinion. I think that the auditors believed that these were simple mistakes that did not need to be further examined. The company’s revenue grew so significantly from 1994 to 1995 and because of this, I think that is was easy for the auditors to believe that the employees were simply overwhelmed by the company’s alarming growth and made mistakes as a result. . Yes Coopers Lybrand should have confirmed the receivable from West Coast Liquidators at the end of fiscal 1995 because it represented 13%, a clearly material amount, of the total accounts receivable. They also should have included one or more of the sales to West Coast Liquidators in their year-end sales cutoff tests for 1995 as many of these transactions were booked in the final month of the fiscal year. Sales transactions occurring close to the end of the fiscal year are much more likely to be suspicious in nature or fraudulent than transactions occurring earlier in the year. 4. The alternative procedures that can be applied to a large receivable of an audit client when a confirmation cannot be obtained include examination of subsequent cash receipts, the matching of such receipts with the actual items paid for, and examination of shipping, or other client documentation. The evidence provided by these methods may differ from the evidence provided by confirmation of a receivable depending on the client’s documentation of the transaction. Typically, in a company with proper internal controls and documentation, alternative procedures should be able to effectively address the same assertions that the confirmation of a receivable address. At very least, alternative procedures provide evidence for the existence assertion. 5. According to AU Section 317. 7, auditors should be aware of the possibility that illegal acts, such as insider trading, may have occurred however, an audit made in accordance with GAAS provides no assurance that illegal acts will be detected or that any contingent liabilities that may result will be disclosed. In the event that an auditor discovers evidence concerning the existence of possible illegal acts that could have a material indirect effect on the financial statements, they should apply audit procedures directed to ascer tain whether an illegal act has occurred.

American Psycho Movie Review Example | Topics and Well Written Essays - 750 words

American Psycho - Movie Review Example In this essay, Messier analyzes the paradigm related to the term, eloquently propounded by Robert Stam as â€Å"intertextual dialogism†. The relation between the literary texts and its cinematic adaptations in the recent years as claimed by Vartan has suffered from a lack of narration between the literary text and its cinematic adaptation. Vartan claims that it would be a very logo centric approach and straightforward inference if the cinematic adaptations of the literary texts are coined as â€Å"unfaithful to and/or of lesser value† in relation to their mother text from which the cinematic production has evolved without taking into consideration the huge realm of socio-cultural context upon which they evolve and get dispersed. In order to establish this content of the essay, Vartan meticulously chose one of the best cinemas of the recent times, which is an adaptation of a text. American Psycho is a novel by Bret Easton Ellis published in the year 1991. In the year 200 0, director Marry Harron prepared a film out of the Ellis’ text which Vartan and the critics following the same school of thoughts considered for a close reading. They considered both the works from a very close contour resulting into the establishment of the discourse that would give a shape to the interpretations, receptions and dispersions of both the works under a critical and ideological light. Vartan begins the paper by providing a short overview of the text, â€Å"American Psycho† by Ellis and then introduces the amount of controversy inherent within the content of the text before the essay intends to discuss the myriad ways by which the visual poetics of the novel operate as a cut-throat and dissecting critique by figuring the transition of the aesthetics related with the sexual violence which Vartan views as a potent trend in the contemporary consumer culture. Next, the essay takes a turn and launches the comparison of the text by Ellis with that of its cinema tic adaptation of Harron and intends to discuss the shortcomings inherent in the novel which shocks the audiences. Contrarily, according to Vartan, the film by Harron provides a social commentary keeping the plot of the film at a safe distance which actually facilitated it to became more soothing (Messier, â€Å"Visual Poetics, Intertextuality, and the Transfiguration of Ideology: An "Eye" for an "I" in Mary Harron's Cinematic Adaptation of Bret Easton Ellis's "American Psycho"). Vartan in order to establish the propositions suggested by him at the very outset of the essay divides the essay into four sub-sections with intriguing titles like, ‘ Shock and Scandal: American Psycho as Postmodern Pastiche’, ‘ From Pastiche to Parody, or, an â€Å"I† for an â€Å"Eye†, ‘ Transfigurations: Excess, Affect, and the Gaze’ and ‘The Politics of Adaptation: Poetics, Intertextuality, and Ideology’. These sections individually throw elabo rate light on the propositions inherent within the essay required to establish the point of Vartan effectively. The section, ‘ Shock and Scandal: American Psycho as Postmodern Pastiche’ discusses the amount of problem the film, ‘American Psycho’ was about to face long before its date of release owing to the fact that it was a cinematic adaptation of a text which was already condemned as, â€Å" sadistic, pornographic , misogynistic and loathsome†. The negative reception according to Vartan did create an inquisitive pursuit and rage to view the film as it was thought to capture a few of its turbulent sexually violent passages, but Vartan asserts that maintenance of the distance from the stark

Influence of Religion at Literature and Art review

Influence of Religion at and Art - Literature review Example This paper will begin with the statement that the twentieth century was the most discrepant period in the history of mankind. On the one hand that was the epoch of scientific, technical and intellectual progress and great hitches in all spheres of human activity. On the other, the 20th century was the age of deep spiritual crisis. Every person in the world revised old established ideas about good and evil. Thomas Mann called it the age of endless wars and revolutions (Jasper, 1992, p. 54). It assumed collisions not only between countries and classes but also in human minds and souls. The radical experience of the World War I and World War II was described by American writers who came to fight young, full of hopes and returned from the war with destroyed dreams and believes without finding the new ones. Such writers created their own literature - the literature of "Lost Generation". In their works Ernest Hemingway, William Folkner and others depicted disregarded surroundings, estrange ment and deep pessimism caused by cruel reality. Ernest Hemingway wrote " when men fight for the freedom of their country against a foreign invasion, and when these men are your friends, some few friends and some of long standing, you know how they were attached and how they fought, you learn, watching them live and fight and die, you learn that there are worse things than war. Cowardice is worse, treachery is worse, and simple selfishness is worse" (Brian, 1988, p. 73). People, who got the scar of the war did not believe in God any more. The crisis of the twentieth century was one of the social phenomena that had to be acknowledged before it was dealt with. The way out of the crisis was hard and long because the main reason of it was the changing of the attitude towards the Christian dogmas. Outstanding German philosopher Fridrich Nitse wrote: "Concept of God still was the strongest objection against existing We disclaim God. We deny the responsibility in God and due to this we'll save the world for the first time" (Pelican, 1991, p. 83). Another philosopher Thomas Mann said that Christianity was one of the bases on which our civilization lied. In such turbulent times every person who was spiritually free and not only swimming with the stream of the age had an urgent necessity to reappraise his values, to realize them again and stand up for them. The 20th century strictly criticised Christian morality. Nevertheless that criticism touched only the superficial ideas but the deep Christian dogmas that were found once stayed virginal (Jasper, 1992, p. 69). For the last two thousand years you could hardly find a literary work where the theme of religion, faith or God was omitted. These themes were omnipresent. Their variations - Christian images, symbols, allusions, associations, philosophical reflections on God were found in works of different writers, different genres and styles. American literature of the 20th century was not an exception. Till the time Kurt Vo nnegut's usage of Christian motives were not thoroughly examined. The critics had an opinion that Christianity and Vonnegut were almost incompatible. They supposed the writer's attitude towards Christianity was not serious but even negative. Only the last researches of his works showed the role and meaning of Christianity in author's world outlook. Religion played an important role in Vonnegut's artistic world and the Bible was the main element of the author's thinking. Vonnegut emphasised the positive beginning of Christianity, its appeal to universal love. Nevertheless Vonnegut thought that the Christian religion couldn't prevent shocking crimes of the 20th century. J. Lundguist wrote a book dedicated to Kurt Vonnegut and his works. In it he analysed Vonnegut's manner of writing and pointed out "the cosmic irony" as the main feature of writer's method. He also touched the theme of Christian religion especially while analysing the Vonnegut's novel "Slaughter-House Five" (1969). Lun dguist compared the main hero of the novel with Jesus Christ.

A New Sense Of Life :: essays research papers

A New Sense of Life   Ã‚  Ã‚  Ã‚  Ã‚  In Baldwin’s Discovery of What it Means to Be an American, it was said that to be an American was a truly free feeling. The fact is you could change yourself mid-life and still hold worth and prowess. The idea of being considered a great author, and also as being a great actor, holds different places here in America then in Europe, or even Canada. Most places would hold the profession of an author to have more of an elegance then an actor. The author holds more intellectual ground, then that of one who can act out a part and memorize lines. (Not so much as the idea of being a writer, then an actor, but how you present yourself.)   Ã‚  Ã‚  Ã‚  Ã‚  If someone asks you, â€Å"Who are you?†, you might simply answer, â€Å"I am a carpenter.† or â€Å"I am a congressman.† Say you have a job that would not be as high on the social ladder as these. For example, use the profession of a garbage man. He gets paid as much as the carpenter, but in society, that profession isn’t looked upon like a carpenter, or a congressman. Along the same lines, a congressman, or even a carpenter, can turn around at the pinnacle of his career, and choose to be a garbage man, if that’s what his heart seeks. America has a view unlike any other nation, in which you can start over at any time. You can take control of your life by going back to school, learning what you want to, thus becoming something completely different at the age of 50.   Ã‚  Ã‚  Ã‚  Ã‚  Unlike many eastern nations, where you are dedicated to that one job concept, (IE. If you’re an incredible trumpet player, you will be that for the rest of your life, and that’s that), in America you have the option to move about in the job market, to try out different professions, and feel your way through life. You can see evidence of that by the fact junior colleges are very popular among older people. In America, you are allowed to go to school for the rest of your life if you want to, and the school will work around your current employment schedule. The meaning of life in America is different than that of any other country. You can go where you want and be whomever you want. A New Sense Of Life :: essays research papers A New Sense of Life   Ã‚  Ã‚  Ã‚  Ã‚  In Baldwin’s Discovery of What it Means to Be an American, it was said that to be an American was a truly free feeling. The fact is you could change yourself mid-life and still hold worth and prowess. The idea of being considered a great author, and also as being a great actor, holds different places here in America then in Europe, or even Canada. Most places would hold the profession of an author to have more of an elegance then an actor. The author holds more intellectual ground, then that of one who can act out a part and memorize lines. (Not so much as the idea of being a writer, then an actor, but how you present yourself.)   Ã‚  Ã‚  Ã‚  Ã‚  If someone asks you, â€Å"Who are you?†, you might simply answer, â€Å"I am a carpenter.† or â€Å"I am a congressman.† Say you have a job that would not be as high on the social ladder as these. For example, use the profession of a garbage man. He gets paid as much as the carpenter, but in society, that profession isn’t looked upon like a carpenter, or a congressman. Along the same lines, a congressman, or even a carpenter, can turn around at the pinnacle of his career, and choose to be a garbage man, if that’s what his heart seeks. America has a view unlike any other nation, in which you can start over at any time. You can take control of your life by going back to school, learning what you want to, thus becoming something completely different at the age of 50.   Ã‚  Ã‚  Ã‚  Ã‚  Unlike many eastern nations, where you are dedicated to that one job concept, (IE. If you’re an incredible trumpet player, you will be that for the rest of your life, and that’s that), in America you have the option to move about in the job market, to try out different professions, and feel your way through life. You can see evidence of that by the fact junior colleges are very popular among older people. In America, you are allowed to go to school for the rest of your life if you want to, and the school will work around your current employment schedule. The meaning of life in America is different than that of any other country. You can go where you want and be whomever you want.

Eastern Stars Shining In The West Essay

To most people out there who do not speak Korean, † Gangnam Style†¦Yay,sexy lady†¦oh.oh.oh.† is basically the only words out of all lines that they can understand in the song Gangnam Style by Psy. However, this Korean song somehow has turned out to be a viral popular pop song even to non-Korean speakers with little understanding of what the lyrics mean. Apparently, Asian singers are gaining popularity around the globe and their appeal is no longer limited to Asian audiences only. Singers apart, movie stars are also gaining a place in the Western countries–Jackie Chan, Bruce Lee, Li Gong and Jet Li to name but a few. Generally speaking, technological advancement, trend of Asian cultures and change in music type are the major reasons why the stars from the East can survive and thrive in the West, where there is a cut-throat showbiz market. Technologically speaking, advancement in this aspect extenuates the significance of geographic restrictions. In the pas t, with fewer choices yet higher cost of transportations, it was nearly impossible to travel a long distance to different lands. In this regard, convenient transportation at present allows Asian artists to fly to Western countries for promotion with ease. What is also noteworthy is that the emergence of the Internet forms a platform where films and music videos can be shared from one place to the other side of the world in just a blink of an eye. Given the ever-evolving technology, it comes as no surprise that people in the West are exposed to and provided with countless Asian movies and songs through promotion in both the actual world and the digital one. Truth be told, who does not like refreshingly new things? That Asian songs and movies are right up their alley in terms of refreshingness is very likely. Culturally speaking, the rise in popularity of Asian culture in various aspects leads to more attention paid to Asian actors. Under the influence of globalization, cultures are passed from countries to countries. The most noticeable change or what I would call the trend is that people from the West have a great inclination for the cultures in Asia. For example, Kung Fu was introduced to the US and is now the type of exercise many A mericans try to and like to learn; cheongsam has become a type of formal clothing for Westerners and has stirred up a new retrograde fashion. With more people showing interest in Asian cultures, more focus is put onto the people who exhibit them, the Asian actors. Moreover, many Hollywood film  producers are riding on this Asian culture craze and make a lucrative business by incorporating Asian features into their new movies. For a case in point, the Karate Kid, although namely Karate, is Kung-Fu-themed and it makes a great box office. In other words, more chances are given to Asian actors to appear on world-class movies. Without a doubt, there is a subtle but solid correlation between the trend of Asian cultures and the rising popularity of Asian movie stars. Probably out of the need to adapt to a new place and a new kind of customers? Asian singers from time to time have made songs in English that are comprehendible to most people who speak this international language. In this way, with more understanding about the meaning of the lyrics, Western people can more easily recognize the talent of Asian singers and in turn more easily idolize them, or at least this could be the case for those who define good songs as the ones with a deep meaning . For others that do not seek a lesson from listening to songs, the fast rhythms and beats of some Asian songs can be a reason good enough for them to admire Asian singers. As aforementioned, Psy is now a sensation worldwide even though he sings in Korean. Music is a universal â€Å"language† everyone understands. While some people nowadays still insist on the importance of having an introspective message in a song for it to be good, some define good songs as those with catchy beats. Given the fact that some Asian singers are making songs in English or with exciting rhythm and beats, it is not hard to explain why they can get so popular in the West. In conclusion, the phenomenon of stars from the East gaining popuplarity in the West can be explained by technology advancement, trending Asian cultures and change in music type. By far, it is still a healthy phenomenon, but everything is a double-edged sword. Will this bring about any problems in the future? Only time could tell.