Tuesday, November 26, 2019

Howards End as a realistic no essays

Howards End as a realistic no essays Howards End by E.M. Forster was written in 1910. It is considered to be a realistic novel presenting the English society during the early twentieth century in many aspects including social, economical, philosophical forces and mood reflecting the English people. Forster uses Howards End as a symbol of England, with its rural past and its more urban future, its quintessential English-ness, and its role in the lives of most of the main characters.(Sparknotes) The story reveals the plausible relationship and actions of people in different classes of the society who explore the changes taken place in Edwardian Era. The use of symbolism can be found throughout the book for the purpose of expressing the society in certain aspects. To one extent, the novel also gives clues to the future of England in the sense that which class of people would come to define the nation. To begin with the characters presented in the novel. Forster makes all the characters as realistic as possible. All the characters in Howards End portray the different social classes of England in the early years of twentieth century. There are three major families representing three different classes and ideologies: the Schlegels, the Wilcoxes and the Basts. Obviously, these three groups are set against one another in relief, gradually intertwining their stories. The Schlegels are the major focus of the book. Historically, they represent the liberal social attitudes of the Edwardian era then emerging in England after the death of Queen Victoria. The Schlegels consist of mainly three characters: Margaret Schlegel, Helen Schlegel and Tibby Schlegel. Margaret is a twenty-nine years old woman who plays as the chief protagonist of the story. She is the oldest sister of the family, having a younger sister Helen and the youngest brother Tibby. The Schlegels are the mixture of English and German heritage, representing the liberal, idealistic and ...

Friday, November 22, 2019

How to Use the Spanish Preposition Para

How to Use the Spanish Preposition Para Para is one of the most common Spanish  prepositions, But because para is usually translated as for, the same as por, it can also be one of the most confusing to English speakers. Unfortunately, for the beginning Spanish student, por and para are almost never interchangeable. So it is probably best to learn para and por separately and to think of para as a word that usually indicates purpose or destination, rather than simply as a translation for for. So in the examples of para usage that are given below, a translation (sometimes awkward) using a word or phrase other than for is given, in addition to a translation using for. By learning how para is used rather than how it is usually translated, you will eliminate much of the confusion. The preposition para should not be confused with the verb para, a conjugated form of parar, which means to stop. Para can also be a conjugated form of parir, which means to give birth. Para Meaning ‘In Order To’ When para is the equivalent of in order to, it is followed by an infinitive. Viajamos para aprender espaà ±ol. (We travel in order to learn Spanish. We travel for learning Spanish.)Para vender tu coche es importante que cuentes sus puntos fuertes. (In order to sell your car it is important to talk about its strong points. For selling your car it is important to talk about its strong points.)Vive para comer. (He lives in order to eat. He lives for eating.)Hay un plan maestro para destruir la civilizacià ³n como la conocemos. (There is a master plan in order to destroy civilization as we know it. There is a master plan for destroying civilization as we know it.) Para for Indicating Purpose or Usefulness The preposition can be used quite flexibly to indicate purpose, intent, usefulness, or need. It is often used in such a way that theres no simple one-word English equivalent. Estudia para dentista. (She is studying to become a dentist. She is studying for the dental profession.)Quisiera una bicicleta para dos. (Id like a bicycle for two. Id like a bicycle used by two.)Ganaron un viaje para dos. (They won a trip for two. They won a trip to be used by two.)Es hecho para nià ±os. (It is made for children. It is made to be used by children.)El poema fue escrito para su esposa. (The poem was written for his wife. The poem was written to benefit his wife.)Feliz cumpleaà ±os para ti. (Happy birthday to you. Happy birthday for you.)Tenemos agua para una semana. (We have water for a week. We have water to last a week.) ¿Para quà © estudias? (Why do you study? For what purpose do you study?) Using Para With Destinations One specific way in which para is used to indicate intent is with destinations. This is a specific way of indicating intention. In some of these cases, para can be used interchangeably with a, meaning to. Salimos para Londres. (We are leaving to go to London. We are leaving for London.)No voy para casa. (I am not going home. I am not headed for home.) ¿Para dà ³nde va el taxi? (Where does the taxi go to? Note that Spanish cannot end a sentence with a preposition in the way that English can.) Using Para for ‘No Later Than’ or ‘By’ In time statements, para can be used to indicate intent for completion of an action by a certain time. Translations can include no later than, around, about, and by. La casa estar lista para el sbado. (The house will be ready no later than Saturday. The house will be ready by Saturday. The house will be ready for Saturday.)Es necesario preparar el perro para la llegada de tu bebà ©. (It is necessary to prepare the dog for the arrival of your baby. It is necessary to prepare your dog by the time your baby arrives.)El pastel estar listo para la boda. (The cake will be ready by the wedding. The cake will be ready before the wedding. The cake will be ready for the wedding.)Llegamos para las cinco. (Were arriving around 5. Were arriving about 5. Were arriving for activities at 5.) Using Para To Mean ‘Considering’ Another use of para is to indicate perspective, the equivalent of words or phrases such as considering, in light of the fact or in view of: Para nià ±o, es inteligente. (Considering that hes a child, hes intelligent. For a child, hes intelligent.)Es caro para un papel. (Its expensive in view of the fact its a sheet of paper. Its expensive for a sheet of paper.) Using Para With Personal Reactions This is one way of indicating how a person feels or reacts to something: Para ella, es difà ­cil. (To her, its difficult. For her, its difficult.)No es justo para mà ­. (It isnt right to me. It isnt right for me.) Key Takeaways Para is a common Spanish preposition that is frequently used in indicating purpose, direction, intent, or perspective.Both para and another preposition, por, are often translated to English as for, but one of them can almost never be substituted for the other.Other possible translations for para include English prepositions such as to, at, and by as well as the phrase in order to.

Thursday, November 21, 2019

Health Sector Service Management Research Paper

Health Sector Service Management - Research Paper Example The research paper â€Å"Health Sector Service Management† discusses various aspects that include a brief overview of wait times of the patients relating with health sector, causes along with their consequences. It is worth mentioning that in order to gain an in-depth knowledge about the prevalence of wait times across the health segment, a cross-examination of two hospitals namely Tawam and Al Ain is considered. One of the critical challenges faced by the healthcare organizations in recent times relating to wait times of the patients is patient satisfaction. Thus, certain challenges and solutions to mitigate these challenges are also depicted in this research paper. In healthcare sector, waiting time is fundamentally regarded as the duration of time that passes particularly between receiving ‘Recommendation for Admission’ form by a hospital and the specific day of the admission of patient in the hospital. In general, waiting time associated with healthcare segmen t is viewed to be a time period between when a specific activity is mandated or requested and its happening. It has been apparently observed in this similar circumstance that if the aforementioned form is arrived at a certain delayed time at the hospital, the waiting time would generally appear quite shorter. Besides, waiting time in healthcare sector is also described as the total time taken by a patient starting from the registration till the consultation with the doctor. There generally exist two sorts of waiting time in this similar circumstance.... There generally exist two sorts of waiting time in this similar circumstance. One type of waiting time is viewed to be the time taken by a patient for making consultation with the doctor and the time taken for obtaining any medicine. The other type is the time taken by a patient particularly in registration is also regarded as one of the components of waiting time of a patient (Abdullah, 2005). The significant concern of waiting time can be related with triaging of patients. In this similar concern, the term â€Å"triage† is fundamentally regarded as a procedure that was initially executed especially by the militaries for the purpose of sorting their soldiers effectually who were wounded in any battle. Generally, ‘triage’is viewed to be the sole method through which healthcare professionals act proficiently towards categorizing the urgency of the medical requirements of the patients resulting in the deliverance of proper, secure and quality medical care to the pat ients. By taking into concern this particular approach of triage, it has been viewed that the prime intention of this process is to make sure that every patient is appropriately as well as timely treated at the time of their any clinical urgency. However, different healthcare organizations have been witnessed to face critical issues concerning waiting time that needs to be mitigated largely in order to support the patients by offering secure and quality medical care to them (Rambaran, 2009). In this research paper, a detailed investigation about a current management of service quality issue or problem faced by an organization today will be taken into concern. In this

Tuesday, November 19, 2019

Art and Architecture in 5th Century Athens Essay

Art and Architecture in 5th Century Athens - Essay Example Athens generated some of the most significant and lasting cultural artifacts within Western tradition at a time when it was able to subdue its enemies, and enhance its political fortunes under the guidance of statesmen and orator Pericles. Historians perceive the Athenian 5th and 6th centuries BCE to be the Golden Age of architecture and sculpture. During the period, the ornamental elements and the technique utilized did not differ significantly from the previous period (Kinzl 84). Majority of the works were religious in nature and featured temples and sanctuaries. The Parthenon represented a symbol of the Golden Mean; a time in which architecture, arts, vase painting, and sculpture thrived and every of the art forms benefited from interactions with other art forms. The patron goddess of Athens joins architecture with, and sculpture to shape a whole that mirrors the Golden Mean, the Greek pursuit of harmony, order, and balance. The entire of urban Athens features a system of huge wal ls, which guaranteed that Athens was always open to the sea, and only enemies (naval force) with superior to her unparalleled fleet could succeed in cutting the city off from vital supplies (Pedley 37). Phidias created colossal gold-plated marble statues that remain highly commemorated and admired. #2 How extensive reformation and reconstruction of the city demonstrate a return to the sanctuary and civic center designs of the 750-450 BCE? The autonomous city-state ruled by diverse aristocracy in which contacts were rich from diverse points of view social, cultural, and commercial. The restored sanctuaries feature refined sculptures, paved roads, and agora as highlighted by the temple of Poseidon and Temple of Hera. The extensive reformations and reconstruction of the city of Athens highlights a tendency to return to or a deviation from the sanctuary and civic centre designs ranging from 750-450 BCE. Examples of prominent works at this period entail reconstruction of the Temple of Pl ympian Zeus, reconstruction of the Temple of Apollo located in Delphi, and the reconstruction the Acropolis of Athens. This is most apparent at the Elymian site of Segesta, a location where the Elymians started to construct a Doric temple within the 5th century BC, whereby the reconstructions mirror the religious and civic centre designs in the period ranging 750-450 BCE in terms of (1) foot style; (2) exterior decoration; (3) underside treatment. The Corinthian foot style comprises of a flaring ring that might also be molded, whereas the Attic style comprises of a â€Å"tire-shaped† torus ring foot (Whitley 11). The decorative elements are notable owing to their conformity to the sanctuary and civic centered designs ranging from 750-450 BCE. #3 How the Athenian Acropolis and Agora reflect and Athens that considers itself part of the Greek unified world The Athenian Acropolis can be regarded as the most lavish, technically superior, and programmatically cohesive temple within Greek mainland and represents a fitting commemoration of the Athenian’s remarkable and unexpected victories during the Persian wars. Persian wars had thematic significance to the art of Classical Athens, as well as the building program on the Acropolis. The buildings and monuments also avail a broad range of testimony to the sacred character of the Late Archaic Acropolis. The Acropolis of Athens represents an ancient citadel situated on an elevated rocky outcrop within the city of Athens, and detailing the remains of a number of

Saturday, November 16, 2019

Gmos and Organic Food Essay Example for Free

Gmos and Organic Food Essay Why spend more money on organic food? Why are GMO products lasting longer? These are commonly asked questions which will be explained. By the definition of GMO products, they encompass alimentary products grown from seeds that have been genetically altered. Organic products are those that are grown under the traditional way, without any intervention of Bio-engineering, and also without the usage of chemicals, known as pesticides. The Author, Michael Pollan in both, â€Å"Omnivore’s Dilemma† and â€Å"In Defense of Food† makes an extensive and detailed analyzation of the production of food now days. The big corporations (farms) are now known as manufacturing factories; where practically all the elements of their production process are strictly controlled. This highly technological system reduces the nutritional value of their products and in many cases their flavor as well, but it guarantees high volumes and longer shelf life of the products. An example of a food that would be known as a GMO would be tomatoes, which would be less healthy and again it wouldn’t taste the same as an organic one. Organic products are grown by small farmers according to old farming techniques. These products do not need the addition of micronutrients like GMOs; they maintain all the nutritional values and the original taste. Unfortunately, small farmers can not satisfy the demand that the market needs, let alone, the prices are higher. For example, if you were to sell organic tomatoes, you would have to need to sell them locally. If a company such as organic valley were to be ship organic products from California to New York, with them having shorter expiration date, they would end up going bad. It would be hard for everyone to have the budget to buy and eat organic food; even expensive restaurants don’t use organic food. So, what is better? Feeding a large growing population with GMO products; or to go back to square one, and run the risk of not having enough supply and have the prices skyrocket. At the end of the day, people will eat more GMO food for not everyone has money to buy organic food.

Thursday, November 14, 2019

Crying Away Stress :: Biology Essays Research Papers

Tearful Serenity: Crying Away the Stress Some days you've just had it. You've been talked at all day by people you couldn't care less about, the lady at the convenience store snapped at you, your friend invited herself over right when you had exactly one hour to write a paper, you got caught in a traffic jam going shopping, you're starting to seriously rethink your life career ... and now there's a thirty dollar parking ticket stuck on your windshield because that darn machine wasn't accepting quarters. You burst into tears. Tears, stupid tears! Always coming when you least want them. Now everyone on the street is looking at you and your eyes are so blurry you trip over the bumper and stumble into the street. What a klutz. How humiliating! Why do you always have to cry like this? But everybody cries. For its capacity to signal physical or emotional distress, crying has left an indelible mark on the slate of human history. Where would art and poetry be without tears? In fact, where would we be? In truth, crying plays an essential role in our biology as well as our social and cultural experiences. We can't stop the tears from flowing, but we can investigate why they flow – and why crying might not be, after all, such a bad thing to do. Tears are body excretions, just like sweat and mucous and urine. We don't usually like to think about body excretions, but when we do, we bear with them because we know they have important functions. Sweat removes excess salts from the body and cools us; mucous traps surrounding pathogens; urine and feces expel unneeded, toxic waste products that would harm the body if they remained within it. All three contribute to the body's self-regulatory or homeostatic nature, readjusting for balance. Tears, too, must serve a biological, homeostatic purpose. But what? In fact, there are three known answers to this question. Scientists distinguish three kinds of tears, which differ from each other by function and also, probably, by composition. Basal tears actually form continuously. We don't experience these minute secretions as tears because they don't "ball up" as we are used to tears doing; instead, every time we blink, our eyelids spread the basal solution out over the surface of our eyeballs(1). Basal tears keep our eyes lubricated, important in preventing damage by air currents and bits of floating debris(2), (3).

Tuesday, November 12, 2019

Dramatization Approach and New Testament Essay

The dramatization and object lesson witnessing approach was extremely dominant in the Old Testament. This witnessing approach that was present in the ministry of Hosea, Jeremiah, Elisha and especially Ezekiel the priest-prophet did not vanish with the passing of the Old Testament era. According to Braudis (2012) Object lessons use something familiar and known to introduce something less familiar or unknown or to further reinforce something that is already familiar. Using simple illustrations and object lessons will increase people understanding of Bible truths better than a factual word explanation would. In the New Testament dispensation, the dramatization and Object lesson witnessing approach is demonstrated through the use of parables and allegories. It has been said that a parable is an earthly story with a heavenly meaning. Blank, ( 2001) states, parable is derived from the Greek word pronounced parabole, meaning a likeness or comparison. A parable is a method of teaching using a comparison between two things. Parables were a heavily utilized form of teaching and instruction in the Jewish economy. In His ministry, Jesus commonly employed the use of parables to illustrate and illuminate profound truths. SDA Commentary 1980, points out, the parables of our Lord were usually based on common experiences of everyday life familiar to His hearers, and often on specific incidents that had recently occurred. On parable on a recently occurred incident was that of the Good Samaritan. (White, n.d.) says, this was no imaginary scene, but an actual occurrence, which was known to be exactly as represented. SDA Commentary, (1980) indicates that in using parables Jesus; (1) aroused interest, attention, and inquiry, (2) imparted unwanted truth without arousing prejudice, (3) evaded the spies who pursued Him relentlessly, (4) created in the minds of His hearers lasting impressions that would be renewed and intensified when the scene presented in the parables again came to mind or to view, (5) restored nature as an avenue for knowing God. On the other hand, the dictionary describes an allegory as the representation of abstract ideas or principles by characters, figures, or events in narrative, dramatic, or pictorial form (The American Heritage Dictionary of the English Language, Fourth Edition). The apostle Paul using an allegory states, Be ye not unequally yoked together with unbelievers†¦ (II Cor. 6:14) Walters, (1957) says, in this case the yoke represents unhappy unions of those who are saved with those who are unsaved in any service or work. Additionally, the Church is called the â€Å"body† of Christ in (I Cor. 12:27) and the New Jerusalem is compared to a bride. (Rev. 21:2). (Stedman , 2009) advances the following interpretive principles can we draw from this biblical example of allegory; (1) Allegory is a bona-fide figure of speech used in the Bible. (2) It employs comparison and correspondence of words and ideas. (3) It is illustrative and explanatory of a specific line of truth. (4) It cannot be divorced from its local context or the historical narrative from which it is drawn. (5) It is comprised of a number of metaphorical expressions in which the meaning of one word is invested in another. (6) None of the figurative expressions are so obscure as to leave us guessing as to their import. (7) We can expect to learn something from their use that will be of profit applicable to life. Amidst the myriad of witnessing approaches, it is our settled conviction that dramatization and object lessons as presented in the New Testament can be a very effective model of witnessing in a contemporary setting. References Blank, W. (2001). Why Did Jesus Use Parables? Retrieved August 15, 2012 from http://www.keyway.ca/htm2001/20010728.htm Braudis, B. (2010). Teaching Truth With Simplicity. Retrieved July 29, 2012 from http://www.busministry.com/teaching-simplicity-with-truth.html Nichol, F. et al (1980). The Seventh-Day Adventist Bible Commentary. Washington: Review and Herald Publishing Association Stedman, R. (2009). Allegories and Types: Basics of Bible Interpretation. Retrieved August 14, 2012 from http://www.raystedman.org/leadership/smith/ch9.html Walters, W. (1957). Dictionary of Bible Types. Retrieved August 15, 2012 from http://www.raystedman.org/leadership/smith/ch9.html White, E. G. (n.d.). The Desire of Ages: The Good Samaritan. Retrieved August 15, 2012 from http://www.whiteestate.org/books/da/da54.html Why did Jesus teach in parables? Retrieved August 15, 2012 from http://www.gotquestions.org/Jesus-parables.html

Saturday, November 9, 2019

In recent years Essay

In recent years, the selective and mobility promoting function of education has become more important than its socialising function` Do you agree? Explain I agree with the opinion that in recent years, the selective and mobility promoting function of education has become more important than its socialising function. While both these functions retain their importance, the selective and mobility one has received greater prominence. In the US, education has always been a gateway to professional life and a vehicle for social mobility. In a sense, this is a great advantage of the US society compared to those with traditionally rigid social structures since promotion to upper classes through education opens the way for those from low-income families to move up in their socioeconomic status relatively quickly. With years, however, educational institutions became a tool for sorting school graduates into those who qualify for professional careers and those who do not. Reliance on standardised tests has turned the US system of education into an institution that selects those fitting into the standards and gives them chances for social mobility. At the same time, the socializing function has become less important. Modern adolescents still seek to make new friends, to have cheerful college years. Their professors remind them that socializing is also important for social mobility, prompting them to build a network of acquaintances that will later contribute to their career. Thus, even socializing has been turned into a vehicle for social mobility. Students increasingly view their educational experience as a step toward career progress rather than a chance to gain friends or broaden their world outlook. This is visible, for instance, in graduate students’ aspirations to get into top MBA programs that many see as a gateway to high-salaried executive world. The main advantage of the top programs as compared to the rest, in the eyes of a large part of student body, is that they have sifted through applicants at the beginning, chosen the best ones and sent them off to high posts in business organisations. Socializing takes a second place in these considerations because students are mostly interested in career ambitions and see education as a way to realize them.

Thursday, November 7, 2019

My Friend Jack essays

My Friend Jack essays All Jack's frineds think Jack is a pretty strong and healthy-looking guy with a broad shoulder, good muscles and a pair of strong legs. Above all, I think they say so because of his enthusiasm to sports. His love to sports started when he was a kid and since then he had been fancy to become an athlete someday, and he had even dreamed about to be able to play at Olympics. So he played basketball, table tennis, badminton, and even tried to play volleyball when he was in high school. Unfortunately, he was not excellent at any of the games so that he could be thought to be able to become a potentially good athlete. He finally gave up and simply enjoy watching other people playing. Despite his healthy look, he had an a little bit unhealthy and complicated mind full of curiosity and strange imagination. I remembered that once he told me that when he was three or four years old, he was so freaked out by the thought of death. It haunted him whenever he was alone in the evening, imagining the terrible next world learned through books and tales told by others and thinking why people need to die some day. Many things would come up in his mind and some were so frightening that he could not sleep very well. This bothered he until he was a little older. With ages growing, his imagination to lives and God extended far beyond death, it became an obsession and sometimes it went wild in the late evening, he completely lost himself in it.... Although he was very afraid, he had never talked those questions with anybody at that time. His parents were so busy and the teachers at school were not so caring. Over the years, he became very introverted. I was very easy to get shy at anything on any occasion. He shut down his emotional door to anybody. But he knew there were something kicking around inside him and trying to get out. He knew he was a guy enthusiastic about many things, one who loved to make friends and to hang out with them. He just need...

Tuesday, November 5, 2019

Why More People Drown in Fresh Water Than Salt Water

Why More People Drown in Fresh Water Than Salt Water Drowning in fresh water is different from drowning in salt water. For one, more people drown in fresh water than salt water. Around 90% of drownings occur in freshwater, including swimming pools, bathtubs, and rivers. This is partly because of the chemistry of the water and how it affects osmosis. Drowning in Salt Water Drowning involves suffocating while in water. You dont even need to breathe in the water for this occur, but if you do inhale salt water, the high salt concentration will prevent the water from crossing into your lung tissue. When people drown in salt water, its usually because they cant get oxygen or expel carbon dioxide. Breathing in salt water creates a physical barrier between the air and your lungs. A person who has inhaled salt water will not be able to breathe again until the salt water is removed. However, that does not mean there wont be lingering effects. Salt water is hypertonic to the ion concentration in lung cells, so if you swallow it the water from your bloodstream will enter your lungs to compensate for the concentration difference. This will cause your blood to thicken, putting a strain on your circulatory system. Extreme stress on your heart can lead to cardiac arrest within eight to 10 minutes. The good news is that its relatively easy to rehydrate your blood by drinking water, so if you survive the initial experience, you are well on the road to recovery. Drowning in Fresh Water Surprisingly, you can die from breathing in fresh water even hours after you have avoided drowning in it. This is because fresh water is more diluted with respect to ions than the fluid inside your lung cells. Fresh water doesnt cross into your skin cells because keratin essentially waterproofs them, but water will rush into unprotected lung cells to try to equalize the concentration gradient across the cell membranes. This can cause massive tissue damage, so even if the water is removed from your lungs there is still a chance you might not recover. Heres what happens: Fresh water is hypotonic compared to lung tissue. When water enters the cells, it causes them to swell. Some of the lung cells may burst. Because capillaries in your lungs are exposed to the fresh water, water enters the bloodstream, diluting your blood. This causes blood cells to burst (hemolysis). Elevated plasma K (potassium ions) and depressed Na (sodium ion) levels may disrupt the hearts electrical activity heart, causing ventricular fibrillation. Cardiac arrest from the ion imbalance may occur in as little as two to three minutes. Even if you survive the first few minutes underwater, acute renal failure may occur from the burst blood cells in your kidneys. If you drown in cold fresh water, the temperature change as the water enters your bloodstream may even cool your heart enough to cause cardiac arrest from hypothermia. On the other hand, in salt water, the cold water does not enter your bloodstream, so the effects of temperature are mainly limited to heat loss across your skin.

Sunday, November 3, 2019

International Financial Reporting Standards Research Paper - 1

International Financial Reporting Standards - Research Paper Example The research proposal encompasses background to the proposed research, its objectives and research aim that the researcher will achieve at the completion of the research report. It also includes brief literature review relevant to the subject topic. Moreover, the proposed research methodology that is based on qualitative research along with its limitations is provided. Finally, the research proposal also provides ethical considerations that the researcher has fully understood and acknowledged as a part of conducting such research. Accounting profession has its history that could date back to many centuries. Over the years the accounting profession has evolved through a learning process as economic conditions and ways of doing businesses have drastically changed where new transactions are introduced and the existing rules and regulations are considered insufficient to meet the requirements of a transparent and complete disclosure of companies’ financial positions. All countries have their own accounting regulatory bodies that have either formulated their own standards and practices for businesses to follow or they have simply adopted accounting standards and guidelines developed by one of the well established and regulated frameworks. These standards and guidelines are required to be fully complied with at all times and auditors, and audit committees within organizations are required to ensure that no discrepancies take place. However, from time to time those involved in the global corporate sector are criticized for their deliberate manipulations of firms’ accounts and misuse of accounting standards to present a healthier image of the business. This argument is often raised at times of when recession hits economies as businesses become more susceptible of managing their earnings falsely to attract or retain investment and shareholders turn towards accountants and auditors to seek their assurance regarding