Gods Omnipotence in El Milagro Secreto - Literature Essay Samples

The existence and power of God have been controversial and ambiguous topics for a long time. Does God exist? Can God intervene in the real world? In a modern world filled with technology, material things, and tragic events, it is sometimes easy to doubt the existence of God. But in his short story, El Milagro Secreto, author Jorge Luis Borges examines the omnipotence of God and the things that God can do for Gods loyal followers. To develop his theme of the importance of the power of God, Borges uses literary references. In this story, he refers to religious texts, such as the Koran, and religious authors and philosophers. Borges begins his story with the quote: And God made him die for a hundred years and then encouraged him and said:-How long have you been here?One day or part of a day, he replied. (Quran, II, 261) First, it is important to recognize that this quote is from a religious and sacred text. It lets the reader begin reading the story by thinking about the idea of ​​God and having the concept of God in his or her mind. It is also very interesting to consider the meaning of the quote, not just where it comes from. This story talks about the relativity and flexibility of time in the hands of God. In this quotation from the Quran, it shows the power of God when God causes a person to die for a hundred years, and to revive him at any time God wants. Borges chose this quote intentionally and it serves as an important role in planting ideas of the omnipotence of God in the minds of the reader. Borges uses other literary and philosophical references to continue developing his subject. For example, he refers to Jakob Boehme (18), a religious mystic, the Sepher Yezirah (19), which is the book of creation in Judaism, and the Jewish poet and philosopher, Abraham Ibn Ezra (21), to n ame some examples. The meaning of these references are not obvious, but when you discover what and who these references are, the importance appears. The protagonist of the story, Jaromir Hladà ­k, reads much of these authors and religious texts, so the reader can not help but think about the existence and importance of God at least in the context of Hladà ­ks life. In general, references to religious philosophical texts are subtle but nevertheless important, and make the reader think of God and his importance. Another typical style of Borges is the use of suspense to show and not simply write about the power of God. Many times, real life is very ordinary and predictable. It is not often that a person witnesses divine intervention or Gods help. For this reason, Borges uses suspense to create contrast between the real world and the supernatural world, and to emphasize the power of God. For example, when Hladà ­k is in the library looking for God, Borges writes: A black-eyed librarian said to him: My parents and the fathers of my fathers have searched for that letter [with God]; I have been blind looking for it. He took off his glasses and Hladà ­k saw the eyes, which were dead (23). Borges could write only about his finding of God, and not about the process and journey of Hladà ­k looking for God. But, creating the character of the librarian with strange features and fear creates suspense and makes it much more satisfying when Hladà ­k finds God. The use of suspense in such a rare and strange situation shows that God is unpredictable and powerful. Also, there is a lot of suspense at the moment just before Hladà ­ks death: A heavy raindrop grazed one of Hladà ­ks temples and rolled slowly down his cheek; the sergeant shouted the final order. The physical universe stopped (24). The tension rising before the shot causes the reader to think about whether God will intervene or not, and when God does intervene, it is more impressive. This quote and the use of suspense help to show that in the end, God has all control to do what he wants. In general, the use of suspense compared to the normal life of Hladà ­k places emphasis on the power of God, but also the importance of God, because He saves the life of Hladà ­k. The tale of the El Milagro Secreto is a story that is very complex and difficult to understand. But it is clear that Borges tries to develop the theme of Gods power, using specific stylistic elements as references to erudite texts, and religious philosophers and suspense. These typical stylistic elements of Borges help their purpose of showing the omnipotence of God, and makes us think of the anciet question of the existence and the power of God. But, this story suggests that when you believe in something or someone loyally, magnificent things can happen.

Comparing Arts of the Contact Zone and Animism and the...

Every breath you take is comprised of bits and pieces of your immediate surrounding. While outside the confines of the manmade structures that stand strong before you everyday, you’re unavoidably absorbing nature. You unconsciously and almost immediately determine how well the day will progress: Can you smell the presence of rain in the air? Are the pollens scattered throughout the atmosphere hinting to your itchy nose that allergy season is fast approaching? Whichever the case, it’s obvious; the environment is communicating with you. In â€Å"Arts of the Contact Zone†, Mary Louise Pratt defines contact zones as â€Å"the space in which transculturation takes place – where two different cultures meet and inform each other, often in highly†¦show more content†¦She believed autoethnographic text is â€Å"a text in which people undertake to describe themselves in ways that engage with representations others have made of them.† In order words , the text is a person’s opinion of themselves with the input of others. Autoethnographic text – or the lack of – can be seen in the natural world. An example is natural tragedies, such as volcanoes eruptions and hurricanes. Nature does not take into consideration our attempts to stop these disasters. The most we can do is try. In order to take full advantage of autoethnographic text we are given everyday, we can try to listen more intently and take action more effectively. A problem with translating the natural messages this world contains into language we can understand is accuracy. After all, what human can actually understand the music of the rain and the barks of dogs? The most we can do is infer. The bits and pieces of nature we breathe in everyday is aids our wellbeing. Listening to the language of the culture of nature enables us to make better decisions in our lives. The wet surface of the earth outside your house signals you to bring an umbrella â€⠀œ which will prevent you from becoming wet and catching a cold. The scent of flowers in the air sets off a sneezing fit reminding you to take your allergy medication. However, people will not always understand the hints nature dishes out to us. An example is the signs of

Health Care Cost Of The United States - 1564 Words

Health care cost The rising healthcare cost is an issue that affects many working class Americans. Experts have tried to come up with different ways to make health care more affordable and easily accessible to all. Despite all the efforts and even after the Affordable Care Act, there are still millions of Americans without health insurance coverage and therefore unable to access the necessary medical care. According to a 2015 report by the U.S Census Bureau, there are over 33 million uninsured Americans. (â€Å"Health Insurance Coverage in the United States: 2014 - p60-253.pdf,† n.d.) The Affordable Care Act has unquestionably made healthcare more accessible and reduced the number of uninsured Americans. However, there are still millions of†¦show more content†¦Most working class Americans get healthcare insurance through their employer and or purchase their coverage through a private insurance. What most of us don’t know is how the premiums we pay for our coverage are calcula ted. Cost of premiums area a direct reflection of the costs associated with our consumption of medical services. Cost of medical services includes doctor visits, hospital stays, and medical devices as our consumption of these services increase premiums also increase. (â€Å"America’s Health Insurance Plans - Premiums 101 – How Are Health Insurance Premiums Determined?,† n.d.) One of the causes for the rise in health care consumption is that fact that we are living longer. When people are living longer there is a higher cost associated with it and most of the healthcare cost is incurred towards the last few years of our life. As we get older and the aging process begins to set in and our body stops functioning like it used it. Daily activities such as getting dressed, going to the bathroom and such will be much harder to do with out the help of a family member or a caretaker. But the sad reality is most working families don’t have time to help out grandma or grandpa because they have to work two or three jobs to put food on the table and pay all the bills. So grandma and grandpa will end up in a retirement home, nursing home, or assisted living facility based on their need level. And costs for anyone of these

Financial Statement of DIPL-Free-Samples-Myassignmenthelp.com

Questions: 1.Explain how your results influence your Planning decisions for the audit for the year ending 30 June 2015. 2.Explain why it is a risk and how it may affect the risk of material misstatement in the financial Report. 3.Based on the background information for DIPL contained in the case, identify and explain two key fraud risk factors relating to misstatements arising fromfraudulent financial reporting to which DIPL may be susceptible. Answers: 1.ASA 520 Analytical Procedures deals with the requirements regarding corporation legislative provisions. Further, it provides an explanation regarding the application of analytical procedures as the substantive procedure. It provides assistance to the auditor to perform responsibility relating to performing analytical procedures at the end of audit and forming an overall conclusion on financial statements (Krahel and Titera, 2015). Procedures which are required to be taken as an auditor for designing and performing substantive procedure have been specified in this standard. It has been specified in this standard that fluctuations and relationship which is not in compliance with other data or differs from forecasted figures by a significant amount should be investigated in detail. In case of DIPL following steps will be taken for accomplishing analytical procedure and complying ASA 520 Assessing accounts and developing expectation on individual basis The main accounts in which possibility of risk is more in case of DIPL Ltd is Purchase and Inventory, Cash, Receivables, Foreign exchange loss Bad debts. It is necessary to assess that the new method for recording inventory which has been adopted by company represent books of accounts in more appropriate form or not. Further, in case of bad debts, it is necessary to ascertain whether they are actual or not. For assessing the same, it should be checked that has been claimed as bad debt has been actually reduced from the account or not. Assessing the difference between expected figures and actual figures Ratio and Analysis are the most appropriate approach for ascertaining that whether any significant difference between expected or budgeted and actual figures exists or not. Profitability Ratio Profitability Ratios Year I Year II Year III Turnover 34212000 37699500 43459500 Gross Profit ratio 17.55% 16.12% 15.19% Net Profit ratio 6.89% 6.07% 6.83% From above figures, it can be assessed that sales of DIPL Ltd have an increasing trend. However gross profit of the company has decreasing trend. Thus it is required to be assessed in detail to ascertain the reason for the difference. In case of profit ratios, no significant fluctuation can be observed. It might be possible that sales have increased, but the products on which higher profit can be earned have not increased significantly (Knechel and Salterio, 2016).In the same manner, liquidity and risk ratios should be assessed, and results should be compared in appropriate manner to assess the significant difference. Forming conclusion on the basis of significant assessed difference In the present case of DIPL, as a difference exists in case of gross profit ratio; thus the same should be referred to the management and discussed in detail. The auditor should not directly rely on the explanation provided by the management but should make an effort to find other proofs as the base of explanation. Trend Analysis It is part of analytical procedures which is referred as technical analysis of predicting the future movement of figures based on past data. An appropriate idea can be attained that whether the figures are in accordance with expected figures or not. In the present case of DIPL Ltd, trend analysis of following major accounts have been conducted in order to attain appropriate evidence for the formation of opinion on financial accounts. Particular Year I Year II Year III Accounts Receivable 2482500 4320000 5073309 Increase in comparison to previous year 1.74 1.17 Sales 34212000 37699500 43459500 Increase in comparison to previous year 1.10 1.15 Bad Debts 150000 195000 210000 Increase in comparison to previous year 1.3 1.08 From above analysis, it can be assessed that there is a major increase in accounts receivable in year II. However, the same increase has not been assessed in year III. It means that higher credit sales have been made in year II; this account needs to be assessed that whether the same policies have been followed by the company on continuing basis. Turnover has increased, but gross profit has not increased, rather it has decreased in comparison to previous years, thus the same required to be assessed in detail for ascertaining the reason behind it. Salaries 1965000 2190000 2445000 Increase in comparison to previous year 1.11 1.12 A nominal increment has been assessed which is usually due to inflation. Thus it can be said that it genuine increase. Inventories 2256188 2671362 4180500 Increase in comparison to previous year 1.18 1.56 In year three a major increase can be assessed, the reason behind the same is a change in policy relating to inventory valuation. A detail valuation, as well as other evidence, are required to ascertain whether the change is appropriate or not. 2.Inherent risk can be specified as a risk due to an error or omission in the financial statement, and the reason behind the same is other than the failure of control. Usually, inherent risk occurs when transactions are complex, and they require a high degree of judgement in order to conclude an appropriate conclusion (Cannon and Bedard, 2016). In accordance with provision provided in ASA 200; an auditor is required to assess the nature of business while examining control risk and inherent risk. The results which are generally found are in case inherent, and control risk is high, efforts are made to keep detection risk lower; in order to keep the overall audit risk low. Processing of data in new IT system:It has been assessed on the basis of provided facts that the new system works on the fully computerized manner and the whole accounting process is integrated into it. Even though the management is not satisfied with the system, it has been accepted and implemented without assessing in detail (Arens et al. 2016). The risk existing in present scenario is an inherent risk. The reports, calculation and another statement which have been prepared with the new IT system required to be checked manually for ascertaining the existing errors. Further, for assessing whether all transaction has been considered by the new system before preparing financial statement; dummy entries can be entered, and its effect on financial statement can be assessed. E-book Revenue:DIPL Ltd, receive proceed on e-book sale and pay a specified commission to the publisher. As the whole transactions are done online, there is no audit trail present in this transaction through which adequate audit proof can be ascertained that whether all the transactions have been recorded or not (Vona, 2011). Further, whether the commission which has been paid is computed in an appropriate manner or not also needs to be assessed in detail. It also comprises complex transaction as the storage fees have been recognised in the monthly fees are invoiced and the fact that it has been charged in advance for twelve months is not considered while recording the transaction (MironiucRobuRobu, 2012). As income is an important variant of financial statement and before providing an opinion regarding it auditor has to be sure for this account. The methods and procedure which are adopted by the company for recording these transactions are to be checked in detail to understand its n ature. The auditor will make detail check in this account and provide opinion on the basis of adequate audit evidence which has been obtained during audit procedure. 3.ASA 240 states that it is auditor responsibility regarding the fraud in an audit of financial report, assessing the issues relating to fraud factors of risk in a business, fraud can be stated as abroad perception for the principle of Standard of Australias Accounting Standard, as auditor is disturbed regarding the fraud factor as it will lead to misstatements in the financial reports intentionally or unintentionally (Kaptein, 2012). In ASA 240 it has been mentioned that the factors of fraud refer to a situation that pushes fraud commitment or gives the opportunity to commit a fraud. Some key fraud factors of risk are enumerated as below with their impact on the auditing conduct: Force on the organization to implement new information technology systems: At present, DIPL management has been forced in order to implement new information technology systems. The IT manager has complained against this matter many times, regarding the installing of the system. Therefore the whole management having several issues, as it leads to an opportunity to fraud and gets advantage. The similar will impact the procedure of auditing being applied by the auditor in order to evaluate the efficiency of the system, CAAT tools can be applied by the auditor for considering the system transparency (Barton, 2008). Thus, determining all transactions is contained during the preparation of companys financial statement: model transactions can also be entered into the system, and the effect of that can be the assessed on the financial system. Discussion with publishers can be made, or a statement can be requested in order to verify the payments. Lack of internal control system due to poor supervising of control: In DIPL there is inappropriate internal control system so as to assess the existing obligation are effectively used by the management. The similar may lead to income identification high correlated to the real revenue (Barth, Landsman Lang, 2008). The factor of fraud can also influence the auditing procedure been applied by the auditor, if the reports given by management regarding the several activities and operations of the business (William Jr, GloverPrawitt, 2016). Improved recognition must be required by the auditor for verifying the managements accounts or presenting the concerned issues. The risk fraud factors will impact the procedures of auditing to be implied for giving appropriate outlook regarding the DIPL financial statements. References Arens, A.A., Elder, R.J., Beasley, M.S. and Hogan, C.E. 2016.Auditing and assurance services. Pearson. Barth, M.E., Landsman, W.R. Lang, M.H., 2008. International accounting standards and accounting quality.Journal of accounting research.46(3). Pp.467-498. Barton, A., 2008. Professional accounting standards and the public sectora mismatch.Abacus.41(2). Pp.138-158. Cannon, N. and Bedard, J.C, 2016. Auditing challenging fair value measurements: Evidence from the field.The Accounting Review. Kaptein, P. S., 2012. Ethics Management: Auditing and Developing the Ethical Content of Organizations. Springer Science Business Media. Knechel, W.R. and Salterio, S.E. 2016.Auditing: Assurance and risk. Taylor Francis. Krahel, J.P. and Titera, W.R., 2015. Consequences of big data and formalization on accounting and auditing standards.Accounting Horizons,29(2). Pp.409-422. Mironiuc, M., Robu, B. I. Robu, A. M. 2012.The Fraud Auditing: Empirical Study Concerning the Identification of the Financial Dimensions of Fraud. Journal of Accounting and Auditing Research and Practice,2. Vona, W. L. 2011. The Fraud Audit: Responding to the Risk of Fraud in Core Business Systems. John Wiley Sons. William Jr, M., Glover, S. Prawitt, D., 2016. Auditing and assurance services: A systematic approach. McGraw-Hill Education.