Profession Selected Essay Example for Free

Profession Selected Essay An accountancy firm provides a vast number of services, such as accountancy, assurance, information technology and secretarial services. For the scope of this paper, we will select and focus on assurance services entailed by an external auditor on public limited companies in accordance with the requirements of the Companies Act. 1. 1 Research Methodology The research methodology adopted in this assignment shall utilize both primary and secondary data in order to attain sufficient information necessary for the job research on assurance services. The primary data will comprise a qualitative research carried out through interviews with audit managers and in-charge auditors of one of the big four accountancy firms, KPMG, which is shown in Appendix A. Secondary information shall entail relevant textbooks, journal articles and web documents as portrayed in the bibliography section. 1. 2 Daily Demands of a Professional Auditor in Public Practice The comments provided by the audit manager interviewed, shown in Appendix A of this paper are much in line with what is stated in auditing textbooks, with respect to the work of the auditor. Planning is the initial stage of the audit, once the auditor is selected and the directors sign the engagement letter (AAT Interactive Text Unit 17 2005, p 14). The audit strategy commences with the objectives of the audit, which normally are identifying key audit areas, nothing-potential problems, assigning the staff properly and facilitating the audit review (AAT Interactive Text Unit 17 2005, p 94). This planning step normally entails an examination of the industry, and the company’s management in order to ascertain the inherent risks of the firm. The flow of documentation and extent of controls present in the organization are also examined with the goal of setting the control risk. Once the inherent and control risks are set, the detection risk, which is the only risk within the auditor’s control, is established. The setting of the materiality level, which is an integral part of risk assessment lead to the end of the planning stage of the audit (AAT Interactive Text Unit 17 2005, p 96 – 101). The actual testing of account balances and transactions commences when the fieldwork starts, normally at the client’s premises. Tests of control will be applied on the internal controls present in the corporation with the aim of evaluating their effectiveness in detecting and preventing error and fraud. This aids the auditor in determining the substantive tests necessary. In organizations with effective internal control systems, restrictive substantive testing is usually carried out, which comprises audit test on the areas where reasonable assurance was not provided by reliance on the internal controls (AAT Interactive Text Unit 17 2005, p 15). The daily demands of an auditor are not only on testing, especially when considering the in-charge auditor. Direction and supervision of audit assistants is necessary in order to ensure proper co-ordination. Meetings with the engagement partner, manager and audit staff is also carried out during the audit, both at the planning stage, fieldwork and completion phase (AAT Interactive Text Unit 17 2005, p 110 – 114). 1. 3 Skills and personality traits necessary in an audit environment A generic answer was provided by the audit manager interviewed, in which he stated that technical, communication and computer application skills are necessary. Good appearance and ethical behavior were noted as regards the personality traits. We can further compound on such matters by amplifying the skills necessary and expounding the ethical attitude necessary for such profession. Communication includes three main skills, speaking, listening and interpersonal skills. Speaking skills comprises clear articulation, intonation effects and the pace and pauses adopted during the conveying of the message. During a conversation, both face-to-face and over the telephone it is important that we listen. Our ability in properly decoding messages and responding to his feedback even through a â€Å"yes† can build a positive relationship, which will ultimately enhance proper communication (AAT Interactive Text Units 22 and 23 2005, p 224). Interpersonal skills include a mixture of speaking and listening abilities. An individual with good interpersonal abilities will be highly effective in motivating staff, team-building and customer care, which are very important in auditing. Such important benefits are derived from staff who is able in negotiating and persuading other people, managing conflict and communicate informatively and supportively (AAT Interactive Text Units 22 and 23 2005, p 201). The computer applications and technical knowledge pointed out during the interview are also important skills. Computer software that is normally utilized by an auditor are office software like Microsoft word and excel, and accounting packages such as sage, which will be adopted by the client in order to record accounting transactions and provide the necessary reports. As regards the technical competence, which is frequently attained through formal training in a university needs to be further enhanced once achieved. A degree qualification is not an end, but a means to an end. It is therefore vital that once enrolling in such profession we continue covering important technical areas, such as accounting and auditing standards in order to progress our knowledge on such aspects. Indeed it is common practice for audit firms to induce and support staff to higher formal education relevant to the auditing profession to increase and widen their technical abilities. The ethical behavior outlined by the manager interviewed can be further illustrated with the aid of the code of ethics of accountants and auditors. An auditor is required to be independent and portray technical competence, integrity and professional attitude in his behavior and judgments (Cottell G. P. et al. 1990, p 29). Independence is achieved by not having close relations in the company, not accepting gifts from customer and the client does not entail a substantial part of the auditor’s income, which is outside the scope of the employee (AAT Interactive Text Unit 17 2005, p 25 26). Technical abilities are sustained through the license requirements, which will be further referred to in the following section. While the latter two, highly depend on the character of the individual and the attention devoted to his behavior. The individual interviewed outlined the importance of proper behavior as shown in Appendix A. 1. 4 Licensing Requirements for an Auditor The American Institute of Certified Public Accountants is the representative body in charge of licensing accountants and auditors in public practice (The American Institute of Certified Public Accountants). The person interviewed outlined this point. From such interview the case of technical competence and practical experience also emerged in order to attain such license. A degree majoring in accountancy is necessary from an accredited university, together with a number of years of practical experience with a licensed auditor working in public practice. 1. 5 Remuneration of an Auditor The point that initially an auditor employed in an audit firm will be remunerated a lower wage in relation to the industry arose from the interview. Indeed the interviewee outlined that an average wage of $20 per hour is achieved. This stems from the fact that at the beginning an assistant auditor would need considerable on the job training and could not be given a job alone. However, through progression and promotion, the wage can increase reaching a mean of $32. 21 per hour. The possibility of room for growth arose for such job. 1. 6 Opportunities and Threats of in an Audit Environment The audit manager highlighted the fact that a correlation exists between the industry performance and the demand for auditors, like every industry related job. In this respect, the better the economy the greater the job opportunities for auditors. However, the unification of a number of different countries in North America and Europe is providing the opportunity of international markets. As a result, the rewards that successful candidates can achieve once attaining the qualification and entering in such profession are improving (Successful Students get their just reward 2005, p 8). For instance, in the big four audit firms, like KPMG, secondment opportunities are frequently provided to staff, once they gain sufficient experience in the profession. This thus enables them to work in other countries and widen their practical experience on auditing. It was also noted in section 1. 3 that audit firms are supporters of formal education in order to improve the technical competence of staff. Therefore employees also have the opportunity to increase their education with the aid of the company. Such help may consist of study leave and even financial assistance on the course fee. In the industry such training opportunities are difficult. The manager interviewed showed his concern upon the main threat of an auditor, which consists of providing an incorrect audit opinion and losing the firm’s reputation. At the beginning of our employment in such profession, however the threat will stem from the increasing competition arising from the rise of students undergoing accountancy courses to commence working as auditors. In addition, such industry is considered as a monopolistic market, in which a vast number of clients and auditors exist (Shailer G. et al 2004, p 263). This leads to tough competition requesting the need of high efficiency and service quality, which will be exerted on a tougher selection of employees in the firm. Thus it is important that we enhance the skills necessary for an auditor, portrayed in section 1. 3, to overcome such threat. 1. 7 Final Thought – My Strengths and Weaknesses in relation to this Profession I am already involved in an accountancy course and therefore the technical skills are being achieved. My commitment to studies is also boosting me in such area. I also possess a good knowledge of computer applications software and always successfully managed to work in a team. The main weakness that I can presently identify is the inability to apply such technical knowledge in practice. This arises from my limited working experience in such area. However, I am confident that once I commence working as an assistant auditor, I will mitigate this problem through the on the job training provided and my dedication to such work. Appendix A – Questions and Answers attained from the interview 1. Is planning necessary in auditing? If yes explain what it entails? An external auditor is required by Auditing Standards to properly plan an audit before the commencement of the audit itself. This aids the auditor is assessing risk and identifying key areas of the audit. A properly set plan also promotes coordination and efficiency in the audit team. 2. What is main objective of the audit? The primary duty of the auditor is to prepare a report on the truth and fairness of the financial statements. 3. What are the salient daily demands during the audit fieldwork? Once the in-charge auditor starts the audit assignment, he should coordinate his and the teams efforts in order to complete the audit within the specified deadline. The internal control system should be checked first via tests of control in order to identify the internal control strengths and weaknesses, which will ultimately affect the audit tests carried out. This is followed by substantive procedures on the important elements of the financial statements. 4. Name the main skills that an external auditor necessitates? Apart from technical competence in accountancy and auditing, an auditor requires good communication skills both written and verbal and knowledge of computer applications. On advancement, management and leadership skills are also necessary in view, that he will be managing an audit team. 5. How should an auditor behave at the client’s premises? A professional attitude is a must in auditing. We have to keep abreast the fact that due to the lack of tangibility in a service, the customer will frequently seek tangible factors such as the behavior of audit staff in assessing the service provided. This is thus an important facet to sustain the reputation of the firm. Apart from dressing smartly, the auditor is required to behave ethically, paying particular attention in the communication style and words used when discussing the audit with the client. 6. What is the current compensation of a recent graduate in this profession? At the beginning, the normal average wage of an assistant auditor would be $20 per hour. Such low wage is provided at the commencement in relation to the industry in view of the on the job training necessary to such staff. Upon progression and promotion the employee can reach $32. 21 per hour. 7. What are the current opportunities in the audit profession? This profession is highly correlated with the industries performance. The more the companies incorporated, the greater the job opportunities for an auditor. The increasing unification of countries, like the European Union is also providing access to international markets. 8. Name the main threats of an auditor? The most critical threat that an auditor faces is the public exposure in instances where an incorrect audit opinion is provided and the organization faces financial problems. In these cases the reputation of the audit firm is destroyed, like Arthur Anderson in the Enron incident. The increasing competition in such profession is also exerting considerable pressure on efficiency and audit fee. 9. What are the licensing requirements to operate as an auditor in public practice? A special license is necessary to operate as an auditor, which is provided by American Institute of Chartered Accountants once sufficient technical competence and audit training are achieved. Bibliography AAT Interactive Text Unit 17 (2005). Implementing Audit Procedures. London: BPP Professional Education. AAT Interactive Text Units 22 and 23 (2005). Health and Safety and Personal Effectiveness. London: BPP Professional Education. Cottell G. P. ; Perlin M. T. (1990). Accounting Ethics: A Practical Guide for Professionals. Westport: Quorum Books. Shailer G. ; Cummings L. ; Vatuloka E. ; Welch S. (2004). Discretionary Pricing in a Monopolistic Audit Market, International Journal of Auditing, Vol. 8, Issue 3. Successful Students get their just reward, The News Letter, 29th June 2005. The American Institute of Certified Public Accountants. Legislative Activities and State Licensing Issues (on line). Available from: http://www. aicpa. org/Legislative+Activities+and+state+licensing+Issues/ (Accessed 21st May 2007)

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Legal drinking age varies by many countries. In U.S.A, There has been a lot of debate when it comes to the legal drinking age here in US. When it comes to law. There is always an opinion, some are for it and some are against. When it comes to the legal drinking age being 21 we are totally against it. Many people still say the government should prohibit using alcoholic drinks at the age of 18. Legal adults deserve to be treated as such it is time the arbitrary drinking age of 21 Was lowered to 18, because there is no evidence that the National Minimum Drinking Age Act is effective or protects the people it is intended to protect . The Notional Minimum Drinking Age Act was passed in 1984 in an attempt to decrease the number of drunk driving related accidents. The act threatens to decrease a state’s budget for high way construction and maintenance if it sets its drinking age under 21. According to Cuccoli , â€Å" Keeping the drinking age at such a low age is leading to more ca ses of binge drinking,† (Cuccoli). Mothers against drunk driving reports that the number of alcohol related fatalities involving a vehicle decreased from 26, 173 to 16, 885 between 1982 and 2005. drinking alcoholic is very harmful for the people bodies. Furthermore, the number of overall motor vehicle deaths is decreasing – a trend that alcohol – related fatalities are sure to follow, regardless of the drinking age. For example, significant improvements in high way systems and vehicle safety have helped to decrease the overall number of motor vehicle deaths. According to C. Engs, research from the 1980s until the present has shown a continuous decrease in drinking and driving related variable which has parallel the nations and also university students, decre... ...tend to get overly drunk when they get a chance. As a result there are problems as serious as deaths. Finally, countries such as Italy, China, and Greece are some of the countries where the legal drinking age is lower and they seem to have fewer alcohol related problems. Current law in terms of legal drinking age has caused more alcohol related deaths than there has ever been. In conclusion , we should prepare young adults to make responsible decisions about alcohol in the same way we prepare them to operate a mother vehicle : by first educating and then licensing and permitting them to exercise the full privileges of adulthood so long as they demonstrate their ability to observe the law . According to Minton â€Å"it is true that America has a problem with drinking: the rates of alcoholism and teenage problem drinking are far greater here than in Europe â€Å"(Minton).

The Lion as Symbol in Art

The lion has been a symbol in art since the origins of artistic representation have been documented (in pre-historic cave drawings to the later representation of the lion on city walls, coins, and household items such as vases and plates).   The lion in present day art realms is a symbol of strength and power[1].   The lion in more distant times was concurrent with these themes.   In order for a clear representation of the lion to be presented a look into its past dealing with art must be expounded.   Since artist draw the world around them, it must be inferred that in ancient Iran the lion was a prevalent animal and the artists of the time saw its powerful capabilities and associated that power with their own kings.   However, the lion is not a solitarily presented animal; it has other animal counter-parts such as the bull[2], the snake, the camel, the deer, etc.   In order for a precise discussion of the lion to be represented, these counterparts must also be included.T hese animals are the prey for the lion.   The lion show dominance over the above-mentioned animals, and in artistic representations of this battle, the viewer may infer the artist’s intention by how the lion is depicted, but first, some history about the lion in art,A study of the iconographies on vaes, seals, etc., from the earliest settlements of the Persian, Elamite and Mesopotamien area throughout the ages down to the Assyrian, Achaemenian and Seleucid periods, reeals a perfectly astrounding continuity of tradition in regard to a considerable part of the contellations, such as they were eventually transmitted to the Greeks.   That those uncounted reprentations of bulls, lions, scorpions and other figures, such ast he seven-headed hydra under the lion or the god with streams floating from his shoulders, are meant to be constellations, is in most cases clearly indicated by star symbols or by typical combinations and confrontations of two or more such astronomical elemen ts, or else by other typical concomitant motifs.  Ã‚   (Hartner The Conquering Lion 1964, 162).Thus, the lion was attributed to natural scenes found around the artist.   Since stars were such a dramatic and essential part of agrarian culture, it is not so far-fetched to believe that these artistic peoples placed the lion (a dominant figure in their own society both feared and revered) in the sky as a symbol, along with other animals (bull, bird, deer, etc.).   The calendar was instrumental in the daily lives of these people because it told them when certain seasons would arrive, when to plant crops, etc. and so, they continuously looked toward the skies for knowledge and inspiration:   In order to fully understand what they saw they gave common day items constellations by which to know the sky and by extension the season.   The Greeks or the Hellenistic calendar[3] as well as the Hispano-Islamic calendar[4] the solar year was understood and remembered.   Therefore, const ellations that are known today referred to as Leo, Taurus, etc, had their roots in ancient times.There was a symbolic and veritable battle taking place in the heavens for each of these cultures with their constellations.   As such, the two prominent constellations were Leo and Taurus.   They were in opposition to each other even in 4000 B.C.In the first half of February (counting according to the Gregorian Calendar), the constellations called later the â€Å"Hired Laborer† and the ‘plow’ had their heliacal rising and thereby indicated the time for Spring plowing, harrowing and sowing.   Just during this period, on February 10, the Pleiades, i.e. the leading star group of the Bull, Taurus, had their heliacal setting, i.e. were seen for the last time in the course of the year, to remain invisible (because in conjunction with the Sun) until, after 20 days, they rose again (heliacal rising), to indicate Spring equinox.   Now at the very moment of the Pleiades ’ heliacal setting (February 10, 4000 B.C.), the constellation of   Leo, standing 90 degrees apart, at the Persepolis or Ur occupies exactly the zenith, the â€Å"Royal Star†, Regulus-sarru, culminating at ca. 8 degrees distance from the zenith point.   (Hartner, 163).The significance in ancient culture of the above event was that it was interpreted as the victory of the lion over the bull.   The constellation Leo is at its apex during this time and is directly above the observer’s head and in its full spectrum of power.   It then is symbolic in this position has having killed the bull who has been escaping its equinox below the horizon to ‘hide behind the sun’s rays’.   After the lapsed time of 40 days will the constellation Taurus reappear and gain strength will the constellation Leo diminishes and set[5].   This is the classic Lion-Bull combat and can be seen in a plethora of paintings from this time to present art.   (Hartne r (163).As the Lion-Bull combat is dominant in Iranian art, especially with the lion as the victor is it imperative to juxtapose the lion with regality.   As such, one artistically representation piece that incorporates the beast is found on the cloak of Roger the second.   This cloak was created in Palermo around 528 H./A.D.   The cloak has an Arabic inscription that reads that the intention of the cloak is made for precise use for the treasury of the ‘Sicilian capital’ (Hartner 164).   Thus, the symbolic language of the cloak highlights the significance of the lion as representation of power , as Hartner states, â€Å"Indeed, the recent conquest of and rule over an Arab land, as well as Roger’s concern for the conversion of the ‘Saracens’, could not be better expressed than by the age-old motif of the lion slaying a big but weaker animal.   In this case, the latter was appropriately given in the shape of a camel† (164).The expressi on of the cloak is that of triumph over conquests and glory in those triumphs.   Not only is the lion in representation of royalty but also of military prowess.   In battle with different animals (snake, gazelle, bird, as the lion has often been represented slaying) the lion is victorious.   In cultural context, the lion’s symbols remain constant.   In Islam, for instance, the Great Mosque of Amid there is an archway that is framed on either side by the Lion-Bull motif.   These figures are excellently sculpted and juxtapose each other in a mirror image.   These figures were aesthetic by design but they also had political undertonesThe double scenes of the lion overcoming a bull would, according to van Berchem’s ingenious hypothesis, signify the tyrannical power exercised by the Nisanid over the Inalids; this assumption—and in particular the identification of the Inalid amir with a bull—is supported by another symbolic representation close to a n inscription on the city’s Aleepo Gate of 579 †¦Here the conqueror of the Inalids and of Diyarbakr, the Artuqid Muhammad, represents his victory by means of the emblem of a bird of prey over a bull’s head, which would again represent the same dynasty†¦(but the lion)should be regarded as a symbol of secular power. (Hartner, 166).In the early sixth and seventh centuries the lion stands out as a central motif.   The lion is a political symbol representing the power of one kingdom over another.   The lion essentially is a symbol of great power.   This is represented in the enameled dish of the Artuqid Dawud b. Sukman b. Artuq of Hisn-Kaifa[6] which has a classic lion motif.   The lion is pictured in the dish with a deer in the upper right.   There are other animals pictured on the dish as well, all quadrupeds or birds.   These animals are dominant over weaker animals (the birds of prey are more powerful that is) just as the lion overtakes the deer, s o do the birds reflect this predator/prey balance.   The central figure on the dish is Alexander the Great, ‘that is the apotheosis of the archetype of world ruler† (Hartner 166), so, the dish adequately represents the power symbol in the animal kingdom with the figure of one of the greatest rulers.The lion and the bull are prevalent in a power struggle throughout out, and the lion remains the victor of this battle.   Another prime example of this symbol can be witnessed on the gate of the citadel of Diyarbakr.   This symbol is associated with ancient Islam, as it existed in abundance in the art found in Umayyad near Jericho.   Here, there is mosaic dà ©cor that emphasizes the lion.   In the bathhouse in the palace, there is a mosaic room that is nonrepresentational and is mainly filled with geometric shapes, which was the aesthetic of the times, however, on the raised apse, where most likely the lord of the palace resided while in attendance is the mosaic sce ne of a lion and gazelles.This is a very naturalistic representation and more than likely the artist rendered it in accordance to true scenes found outside the palace.   The way in which this scene is compiled is reminiscent of Byzantine or Roman art.   The lion being incorporated onto the apse was not the only representation of power, but in the placement of the lion on the chair of the power figure of the palace is where strength could also be symbolized, as Hartner states, â€Å"This is underlined by the fact that the stucco figure of a ruler on the ceremonial gateway to the bath house complex is standing on two lions so that in this milieu the ion obviously had a royal connotation.   On the other hand, there has been found at Antioch a sixth-century mosaic frieze in which, on either side of trees, a wild beast is always juxtaposed to a tame animal†¦renders the older concept of uncompromising rule by the paramount power† (167).The lion as a symbol carried into o ther art forms as well such as the textile print based on the concepts of the lion permeated by the Sasanian era.   The silk depicts two hunters on horses with wings while in the foreground is a field of lions.   The lions are roaring in a berserk fashion.   Each rider is simultaneously holding up a lion cub.   The unique factor on the silk textile is that neither hunter holds a solitary weapon.   The figures then are representational of kings since they are surrounded with regal animals (not only the lions and cubs but also an eagle in the background) and their power can be seen in the fact that they do not have any weapons but rely on inner strength to hold the cubs.The Sasanian era is a plethora of lions being represented in art.   Assyrians were great supporters of the idea of lions as the king of the jungle and related this fact in artistic forms of their own kings or in art pieces were they wished to connote power,Assyrians regarded lions much like human enemies an d were thus eager to have their triumphs over them faithfully rendered; the image of the royal beast was then transformed into the conqueror himself, which meant that the kings identified themselves with the lion, be it in the metaphorical language of the historical accounts or visually, in the form or a royal emblem.   In this manner, the lion was shown in the act of triumph over the mighty bull, as we see it on the Boston disc[7].   Here the symbolic character appears quite evident from the fact that the ferocious lion looms so much larger than the less vitally rendered bovine animal, as it represented the point of view of patron and artist.   Such usage explains also why this motif occurs, for instance, as a design on the embroidered tunic of the ninth-century King Assurnasirpal (Hartner 168).The lion bull combat then is depicted as a regal power struggle with the lion being the victor.   This can be seen not only in the fact that the lion is, and has been the symbol of p ower but also in the way in which the battle is placed in relation to other objects (as was demonstrated on the apse and the picture of the owner atop two other lions, which showed dominance) as can be demonstrated by the great Apadana staircases.   Although the symbolism of royalty is not directed connoted with the lion, the juxtaposition of the relief can be found next to   an inscription by Xerxes which states, â€Å"of this wide, far-stretching earth† which is in reference to his celestial appointment.   (Hartner 169).The lion was also once on the flag representing Iran with the lion in front of the sun[8] and a sword in its grip.   The Iranians then have a prominent history involving the lion which seems to be a source unto itself as a symbol of kingly strength, as Hartner infers,At this point it is appropriate to indicate that a comparison of the Achaemenid reliefs with the earlier Assyrian version reveals that the Iranians had made great progress in perfecting the design.   While originally the symbolic situation necessitated the sharp contrast between a large, dynamic, and realistically rendered lion and a smaller, more inert and stylized bull, the actual relationship between the two animals is vague and remains artistically unresolved (169).The lion then becomes allegory in Iranian art, not only as it has been depicted in the past but as it is being represented in modern Iran as well.   Albeit, the lion has become more realistically draw in scale with the bull, so that the dominance of this beast over the lesser and inadequately equipped for battle quadruped, is exerted as an even more astounding display of heroics, dominance and strength.   Since the smaller lion is capable of defeating the more enormous bull, the association of a king with such allegory is representation of the king, though with lesser forces, can defeat his enemy who has many.Work CitedAdams, Liliana Osses.   (2003).   Sumerian Harps from Ur.   (Online).à ‚   Available:http://www.zwoje-scrolls.com/zwoje35/text11p.htm.Dorfles, Gillo.   (March 1957).   Communication and Symbol in the Work of Art.   TheJournal of Aesthetics and Art Criticism.   Vol. 15, No. 3.   pp.   289-297.Hartner, Willy.   (December 31, 1964).   The Conquering Lion, the Life Cycle of a Symbol.Oriens, Vol. 17.   pp.   161-171.Janson, H.W. & Anthony F. Janson.   (1997).   History of Art.   Fifth Edition Revised.   PrenticeHall, Inc., and Harry Abrams, Inc., Publishers.   New York.[1] The epic of Gilgamesh derives from Mesopotamian culture (Adams 2003) involving a super-human man, two-thirds god and one-third human.   Thus, the theme of the lion with human qualities or humans with super-human qualities likened to animals is not strictly found in Iran.   In the translated stone tablets that exist of the story Gilgamesh is king of Uruk in Babylonia, which is located today in modern Iraq.   The story, historically, takes place approxima tely 2700 B.C. however; the story itself was only orally passed between audiences until being written in cuneiform in 2000 B.C..[2] The bull did not reside in the culture of Iran alone but throughout the Middle East.   As Gilgamesh was given as an example prior, the bull is found in this story as well with Gilgamesh conquering the bull as depicted on the Lyre found in the British museum of London. This Lyre stresses the importance of music in Uruk as well as in Mesopotamia.   The pictorial representations of Gilgamesh on the lyre are very elaborate and innovative.   The image of the bull is greatly utilized in Mesopotamian art and on the Harp or Lyre of Ur at the British Museum the animalistic traits and images is no different.   The significance of the bull on the harp is that Gilgamesh slew the sacred bull at the walls of the Ishtar Temple.   The harp was then reputedly clothes in garments of gold and adorned with horns and thenGilgamesh dedicated it to his father [3] Fr om 200 B.C. but Ptolemy is attributed with making a calendar as early as 150 A.D. [4] from the 10th century. [5] Not only is the Lion-Bull combat well-known and represented in art, but there is also the Lion-Deer combat that also has its settings with the stars, and will discussed later in the thesis.[6] This period is between 508 and 538, and the dish being discussed is thought to have been created by a Persian-speaking craftsman who may have leaved around Iran or in Central Asia in general. [7] The Boston disc being referenced is that found in Khorsabad which is supposedly the shield that had belonged to the Assyrian King Sargon the second. [8] The sun is a symbol of eternal life, as is the lion.   The sun represents fertility since in agrarian culture it made plants grow.   The sun is a duality just as much as the lion is one because while the sun is impressive in its scope of aiding in growth it can also be deadly as in times of draught.

Effective Management in Medi-Call Firm Free Essay Example, 1750 words

The high number of clients can increase the lack of necessity of equipment such as beds are inadequate as patients experience force, facilitating them to sleep in pairs. It is evident that Medi-Call systems need to have all sort of management go back to the drawing board and strategies on new ways forward. This is in terms of operation management and its performance. As per present-day standings, Medi-Call systems is at its best of performance, though the fact is that, there lies a great opportunity for better performance. The elderly need peace of mind as they require attention to meditate and their eardrums may be weak which can cause harm to them and cause impartibility. The elderly need ease to access medical facility as the elderly are prone to diseases which might distort their way of living and inconvenience the way they leave they might need total care and support (Faherty, 2009, 102). This refers to the elderly, who are the direct beneficiaries of the firm s services. Close ly follows the elderly family and friends, inclusive of all direct relatives too. With the firms' operation and service rendering to the community, in terms of catering for their age, facilitating their daily lives positively (Lovelock, 2012, 297). Buildings used for homes of the elderly they should not be in a storey form as most of the elderly got difficulty in walking this would reduce the mobility of the elderly patients forcing them to seek support from nurses slowing activities in the institution. We will write a custom essay sample on Effective Management in Medi-Call Firm or any topic specifically for you Only $17.96 $11.86/page