Monday, May 18, 2020
Yeats and The Symbolism of Poetry
One of the greatest poets of the 20th century and a recipient of the Nobel Prize, William Butler Yeats spent his early childhood in Dublin and Sligo before moving with his parents to London. His first volumes of poetry, influenced by the symbolism of William Blake and Irish folklore and myth, are more romantic and dreamlike than his later work, which is generally more highly regarded. Composed in 1900, Yeatss influential essay The Symbolism of Poetry offers an extended definition of symbolism and a meditation on the nature of poetry in general. The Symbolism of Poetry à Symbolism, as seen in the writers of our day, would have no value if it were not seen also, under one disguise or another, in every great imaginative writer, writes Mr. Arthur Symons in The Symbolist Movement in Literature, a subtle book which I cannot praise as I would, because it has been dedicated to me; and he goes on to show how many profound writers have in the last few years sought for a philosophy of poetry in the doctrine of symbolism, and how even in countries where it is almost scandalous to seek for any philosophy of poetry, new writers are following them in their search. We do not know what the writers of ancient times talked of among themselves, and one bull is all that remains of Shakespeares talk, who was on the edge of modern times; and the journalist is convinced, it seems, that they talked of wine and women and politics, but never about their art, or never quite seriously about their art. He is certain that no one who had a philosophy of his art, or a theory of ho w he should write, has ever made a work of art, that people have no imagination who do not write without forethought and afterthought as he writes his own articles. He says this with enthusiasm, because he has heard it at so many comfortable dinner-tables, where some one had mentioned through carelessness, or foolish zeal, a book whose difficulty had offended indolence, or a man who had not forgotten that beauty is an accusation. Those formulas and generalisations, in which a hidden sergeant has drilled the ideas of journalists and through them the ideas of all but all the modern world, have created in their turn a forgetfulness like that of soldiers in battle, so that journalists and their readers have forgotten, among many like events, that Wagner spent seven years arranging and explaining his ideas before he began his most characteristic music; that opera, and with it modern music, arose from certain talks at the house of one Giovanni Bardi of Florence; and that the Plà ©iade la id the foundations of modern French literature with a pamphlet. Goethe has said, a poet needs all philosophy, but he must keep it out of his work, though that is not always necessary; and almost certainly no great art, outside England, where journalists are more powerful and ideas less plentiful than elsewhere, has arisen without a great criticism, for its herald or its interpreter and protector, and it may be for this reason that great art, now that vulgarity has armed itself and multiplied itself, is perhaps dead in England. All writers, all artists of any kind, in so far as they have had any philosophical or critical power, perhaps just in so far as they have been deliberate artists at all, have had some philosophy, some criticism of their art; and it has often been this philosophy, or this criticism, that has evoked their most startling inspiration calling into outer life some portion of the divine life, or of the buried reality, which could alone extinguish in the emotions what their philosophy or their criticism would extinguish in the intellect. They have sought for no new thing, it may be, but only to understand and to copy the pure inspiration of early times, but because the divine life wars upon our outer life, and must needs change its weapons and its movements as we change ours, inspiration has come to them in beautiful startling shapes. The scientific movement brought with it a literature, which was always tending to lose itself in externalities of all kinds, in opinion, in declamation, in pic turesque writing, in word-painting, or in what Mr. Symons has called an attempt to build in brick and mortar inside the covers of a book; and new writers have begun to dwell upon the element of evocation, of suggestion, upon what we call the symbolism in great writers. II In Symbolism in Painting, I tried to describe the element of symbolism that is in pictures and sculpture, and described a little the symbolism in poetry, but did not describe at all the continuous indefinable symbolism which is the substance of all style. There are no lines with more melancholy beauty than these by Burns: The white moon is setting behind the white wave,And Time is setting with me, O! and these lines are perfectly symbolical. Take from them the whiteness of the moon and of the wave, whose relation to the setting of Time is too subtle for the intellect, and you take from them their beauty. But, when all are together, moon and wave and whiteness and setting Time and the last melancholy cry, they evoke an emotion which cannot be evoked by any other arrangement of colours and sounds and forms. We may call this metaphorical writing, but it is better to call it symbolical writing, because metaphors are not profound enough to be moving, when they are not symbols, and when they are symbols they are the most perfect of all, because the most subtle, outside of pure sound, and through them one can the best find out what symbols are. If one begins theà reverieà with any beautiful lines that one can remember, one finds they are like those by Burns. Begin with this line by Blake: The gay fishes on the wave when the moon sucks up the dew or these lines by Nash: Brightness falls from the air,Queens have died young and fair,Dust hath closed Helens eye or these lines by Shakespeare: Timon hath made his everlasting mansionUpon the beached verge of the salt flood;Who once a day with his embossed frothThe turbulent surge shall cover or take some line that is quite simple, that gets its beauty from its place in a story, and see how it flickers with the light of the many symbols that have given the story its beauty, as a sword-blade may flicker with the light of burning towers. All sounds, all colours, all forms, either because of their preordained energies or because of long association, evoke indefinable and yet precise emotions, or, as I prefer to think, call down among us certain disembodied powers, whose footsteps over our hearts we call emotions; and when sound, and colour, and form are in a musical relation, a beautiful relation to one another, they become, as it were, one sound, one colour, one form, and evoke an emotion that is made out of their distinct evocations and yet is one emotion. The same relation exists between all portions of every work of art, whether it be an epic or a song, and the more perfect it is, and the more various and numerous the elements that have flowed into its perfection, the more powerful will be the emotion, the power, the god it callsà amongà us. Because an emotion does not exist, or does not become perceptible and active among us, till it has found its expression, in colour or in sound or in form, or in all of the se, and because no two modulations or arrangements of these evoke the same emotion, poets and painters and musicians, and in a less degree because their effects are momentary, day and night and cloud and shadow, are continually making and unmaking mankind. It is indeed only those things which seem useless or very feeble that have any power, and all those things that seem useful or strong, armies, moving wheels, modes of architecture, modes of government, speculations of the reason, would have been a little different if some mind long ago had not given itself to some emotion, as a woman gives herself to her lover, and shaped sounds or colours or forms, or all of these, into a musical relation, that their emotion might live in other minds. A little lyric evokes an emotion, and this emotion gathers others about it and melts into their being in the making of some great epic; and at last, needing an always less delicate body, or symbol, as it grows more powerful, it flows out, with all i t has gathered, among the blind instincts of daily life, where it moves a power within powers, as one sees ring within ring in the stem of an old tree. This is maybe what Arthur OShaughnessy meant when he made his poets say they had built Nineveh with their sighing; and I am certainly never certain, when I hear of some war, or of some religious excitement or of some new manufacture, or of anything else that fills the ear of the world, that it has not all happened because of something that a boy piped in Thessaly. I remember once telling a seer to ask one among the gods who, as she believed, were standing about her in their symbolic bodies, what would come of a charming but seeming trivialà labourà of a friend, and the form answering, the devastation of peoples and the overwhelming of cities. I doubt indeed if the crude circumstance of the world, which seems to create all our emotions, does more than reflect, as in multiplying mirrors, the emotions that have come to solitary men in moments of poetical contemplation; or that love itself would be more than an animal hunger but for the poet and his shadow the priest, for unless we believe that outer things are the reality, we must believe that the gross is the shadow of the subtle, that things are wise before they become foolish, and secret before they cry out in theà market-place. Solitary men in moments of contemplation receive, as I think, the creative impulse from the lowest of the Nine Hierarchies, and so make and unmake mankind, and even the world itself, for does not the eye altering alter all? Our towns are copied fragments from our breast;And all mans Babylons strive but to impartThe grandeurs of his Babylonian heart. III The purpose of rhythm, it has always seemed to me, is to prolong the moment of contemplation, the moment when we are both asleep and awake, which is the one moment of creation, by hushing us with an alluring monotony, while it holds usà wakingà by variety, to keep us in that state of perhaps real trance, in which the mind liberated from the pressure of the will is unfolded in symbols. If certain sensitive persons listen persistently to the ticking of aà watch,à or gaze persistently on the monotonous flashing of a light, they fall into the hypnotic trance; and rhythm is but the ticking of a watch made softer, that one mustà needsà listen, and various, that one may not be swept beyond memory or grow weary of listening; while the patterns of the artist are but the monotonous flash woven to take the eyes in aà subtlerà enchantment. I have heard in meditation voices that were forgotten the moment they hadà spoken; andà I have been swept, when in more profound meditatio n, beyond all memory but of those things that came from beyond the threshold of waking life. I was writing once at a very symbolical and abstract poem, when my pen fell on the ground; and as I stooped to pick it up, I remembered someà phantasticà adventure that yet did not seemà phantastic, and then another like adventure, and when I asked myself when these things had happened, I found, that I was remembering my dreams for many nights. I tried to remember what I had done the day before, and then what I had done that morning; but all my waking life had perished from me, and it was only after a struggle that I came to remember it again, and as I did so that more powerful and startling life perished in its turn. Had my pen not fallen on the ground and so made me turn from the images that I was weaving into verse, I would never have known that meditation had become trance, for I would have been like one who does not know that he is passing through a wood because his eyes are on the pathway. So I think that in the making and in the understanding of a work of art, and the mo re easily if it is full of patterns and symbols and music, we are lured to the threshold of sleep, and it may be far beyond it, without knowing that we have ever set our feet upon the steps of horn or of ivory. IV Besides emotional symbols, symbols that evoke emotions alone,--and in this sense all alluring or hateful things are symbols, although their relations with one another are too subtle to delight us fully, away from rhythm and pattern,--there are intellectual symbols, symbols that evoke ideas alone, or ideas mingled with emotions; and outside the very definite traditions of mysticism and the less definite criticism of certain modern poets, these alone are called symbols. Most things belong to one or another kind, according to the way we speak of them and the companions we give them, for symbols, associated with ideas that are more than fragments of the shadows thrown upon the intellect by the emotions they evoke, are the playthings of the allegorist or the pedant, and soon pass away. If I say white or purple in an ordinary line of poetry, they evoke emotions so exclusively that I cannot say why they move me; but if I bring them into the same sentence with such obvious intellectual symbo ls as a cross or a crown of thorns, I think of purity and sovereignty. Furthermore, innumerable meanings, which are held to white or to purple by bonds of subtle suggestion, and alike in the emotions and in the intellect, move visibly through my mind, and move invisibly beyond the threshold of sleep, casting lights and shadows of an indefinable wisdom on what had seemed before, it may be, but sterility and noisy violence. It is the intellect that decides where the reader shall ponder over the procession of the symbols, and if the symbols are merely emotional, he gazes from amid the accidents and destinies of the world; but if the symbols are intellectual too, he becomes himself a part of pure intellect, and he is himself mingled with the procession. If I watch a rushy pool in the moonlight, my emotion at its beauty is mixed with memories of the man that I have seen ploughing by its margin, or of the lovers I saw there a night ago; but if I look at the moon herself and remember any o f her ancient names and meanings, I move among divine people, and things that have shaken off our mortality, the tower of ivory, the queen of waters, the shiningà stagà among enchanted woods, the whiteà hareà sitting upon the hilltop, the fool ofà faeryà with his shining cup full of dreams, and it may be make a friend of one of these images of wonder, and meet the Lord in the air. So, too, if one is moved by Shakespeare, who is content with emotional symbols that he may come the nearer to our sympathy, one is mixed with the whole spectacle of the world; while if one is moved by Dante, or by the myth of Demeter, one is mixed into the shadow of God or of a goddess. So too one is furthest from symbols when one is busy doing this or that, but the soul moves among symbols and unfolds in symbols when trance, or madness, or deep meditation has withdrawn it from every impulse but its own. I then saw, wrote Gà ©rard de Nerval of his madness, vaguely drifting into form, plastic i mages of antiquity, which outlined themselves, became definite, and seemed to represent symbols of which I only seized the idea with difficulty. In an earlierà timeà he would have been of that multitude, whose souls austerity withdrew, even more perfectly than madness could withdraw his soul, from hope and memory, from desire and regret, that they might reveal those processions of symbols that men bow to before altars, andà wooà with incense and offerings. But being of our time, he has been like Maeterlinck, like Villiers de IIsle-Adam inà Axà «l, like all who are preoccupied with intellectual symbols in our time, a foreshadower of the new sacred book, of which all the arts, as somebody has said, are beginning to dream. How can the arts overcome the slow dying of mens hearts that we call the progress of the world, and lay their hands upon mens heartstrings again, without becoming the garment of religion as in old times? V If people were to accept the theory that poetry moves us because of its symbolism, what change should one look for in the manner of our poetry? A return to the way of our fathers, a casting out of descriptions of nature for the sake of nature, of the moral law for the sake of the moral law, a casting out of all anecdotes and of that brooding over scientific opinion that so often extinguished the central flame in Tennyson, and of that vehemence that would make us do or not do certain things; or, in other words, we should come to understand that the beryl stone was enchanted by our fathers that it might unfold the pictures in its heart, andà not toà mirror our own excited faces, or the boughs waving outside the window. With this change of substance, this return to imagination, this understanding that the laws of art, which are the hidden laws of the world, can alone bind the imagination, would come a change of style, and we would cast out of serious poetry those energetic rhythms, as of a man running, which are the invention of the will with its eyes always on something to be done or undone; and we would seek out those wavering, meditative, organic rhythms, which are the embodiment of the imagination, that neither desires nor hates, because it has done with time, and only wishes to gaze upon some reality, some beauty; nor would it be any longer possible for anybody to deny the importance of form, in all its kinds, for although you can expound an opinion, or describe a thing, when your words are not quite well chosen, you cannot give a body to something that moves beyond the senses, unless your words are as subtle, as complex, as full of mysterious life, as the body of a flower or of a woman. The form of sincere poetry, unlike the form of the popular poetry, may indeed be sometimes obscure, or ungrammatical as in some of the best of the Songs of Innocence and Experience, but it must have the perfections that escape analysis, the subtleties that have a new mean ing every day, and it must have all this whether it be but a little song made out of a moment of dreamyà indolence,à or some great epic made out of the dreams of one poet and of a hundred generations whose hands were never weary of the sword. The Symbolism of Poetry by William Butler Yeats first appeared inà The Dome in April 1900 and was reprinted in Yeats Ideas of Good and Evil, 1903.
Wednesday, May 6, 2020
The Heroes Of Elephants From The Early Movies Of The Disney
Elephants seem to have a gigantic part in the modern culture. The wisdom of elephants as they get older is something that we see reflective in people. The calmness and strength of the elephant are virtues that many cultures would love to see as part of their own selves. One of the most famous among all elephants is Dumbo from the early movies of the Disney. Dumbo is an adorable elephant born to a circus mom. However, all of the other elephants and animals make fun of him due to his enormous flappy ears. On the bright side, Dumbo is able to overcome that problem and even learns to fly with his big ears. He teaches us the value of friendship and of finding good things within ourselves instead of just giving up. In reality, an elephant isâ⬠¦show more contentâ⬠¦In order to preserve and increase the number of the elephants in Asia, these animals should be protected and reintroduced to the wild and their habitats must be restored and expanded. One of the greatest threats to Asian e lephants in Asia is the loss of habitat. Throughout the tropical regions of Asia, humans have cleared large areas of forest and river valleys for settlement (AMNH.org, par. 3). The World Wildlife Fund states that large industrial and development projects such as dams, tea and coffee plantations, roads, and railway lines have broken up what was once elephant habitats into small fragments (par. 1). This fragmentation process hinders the seasonal migration and breeding of the clan. In addition, habitat loss also affects the elephantââ¬â¢s diet. According to National Geographic, an adult elephant consumes up to 300 pounds of food every day (par. 5). ââ¬Å"These hungry animals do not sleep much, and they roam over great distances while foraging for the large quantities of food they require to sustain their massive bodies,â⬠(National Geographic, par. 6). Without having a big chunk of land for the elephants to graze and roam around, their lifestyles and well-being would be in dan ger. According to Choompol Ngampongsai, wild elephants in Thailand are mostly confined to small protected areas that are unable to support the complete home range of an entire
Auditing and Assurance Lead Business Enhancement
Question: Describe about the Auditing and Assurance for Lead Business Enhancement. Answer: 1. There are multiple factors that lead to the enhancement of the inherent risk at the financial report level in the given case. One of these factors is lack of integrity on part of the management which potentially could lead to interference with regards to limiting the access of auditor to information that is significant. Also, due to involvement of management in auditor appointment, it is likely that auditors independence would be compromised due to the inherent conflict of interest faced during the audit process. Additionally, the accounts accuracy and completeness may also suffer a compromise due to interference from management (Purdy, 2010). Also, there are high chances with regards to manipulation of financial statements at the behest of the management for meeting the shareholders expectations. Another factor that adds to this inherent risk is the lack of experience and enough knowledge on the part of the management. In such an environment, there are potentially higher risk with regards to occurrence of fraud and misrepresentation in financial statements. Also as the management competencies are lacking, there is potential fear of higher employee turnover which may lead to loss of vital talent and thus enhance inherent risk and enhance the fraud incidence (Elder et al., 2011). The case information indicates that the One Tel directors did not have enough experience in the industry of operation of the company which led to increased inherent risk at the financial level. Yet another factor which add to inherent risk is the high management involvement which potentially increases the misrepresentation risk associated with statements representing the financial position of the company which may stem from the fact that the incentives of the management are linked with profitability i.e. EPS. This trend if continued for long could potentially lead to various adverse events such as rise in insolvency risks and liquidity constraints. The given case study clearly indicates that for the company i.e. One Tel, the decision making authority was only with a handful of individuals which was detrimental to the long term interests of the company and lead to heightened misrepresentation risk in context of financial results (Covello et al., 2012). Besides, a player trying to enter a competitive market tends to experience inherent risk in relation to revenue generation capacity especially in wake of stiff competition from rivals (Tuncel and Alpan, 2010). For One Tel, this is a significant source of inherent risk as the market has strong competitors that are already established (Telstra and Vodafone). Thus, it is a formidable challenger for the company to penetrate the market in an industry which is such competitive. Additionally, the spread of the business to multiple locations also adds to the overall complexity with regards to the financial statements. In such scenario, it is vital to appoint external expert who specialises in such matters which the management may not support and hence thus attempts are made to cope up with this issue internally only which enhances the misrepresentation risk in context of financial results (Junior et al., 2014). The information in the case suggest that being a new player the company is experi encing issues and hence this leads to enhancement of the overall inherent risk which tend to be driven by the underlying economic conditions and structure of the market (Griffiths, 2012). The managers who tend to be directly involved in financial statement preparation experience high degree of pressure from higher echelons of management with regards to time constraints. In case of One Tel also, this is an issue since adequate time is not extended to managers with regards to financial statements preparation which would lead to rise in inherent risk as mistakes may occur due to time paucity. Also, the management may cause financial statements manipulation driven by the expectations of shareholders and incentive maximisation. Besides, at times the EPS deviation from correct value could also be negative as it facilitates the buying of shares by the top executives which then could be used for gain maximisation (Merna and Al-Thani, 2011). Besides, the misrepresentation in financial statements is also influenced by the underlying economic conditions. Also, in wake of the complex computations that are required in relation to the financial transactions, hence there is interpretation risk related to financial statements. Also, the telecommunication industry is such that technology keeps on evolving and hence inventory obsolescence risk is fairly high for the company and can result in substantial losses (Knechel et al., 2012). Hence, this also increases the inherent risk as this acts as a potential reason for the companys management to false represent the financial results in order to hide the losses caused on this account. A strategic business risk assessment should be performed so as to identify a majority of the risks that have been highlighted above. In this regard, the business risk due to the management acting in unethical manner could be identified which in turn would jeopardise the auditor independence (resulting in quid pro quo relation) and also the internal controls are ineffective. Besides, the concentration of power and its potential negative implications for the business could also be identified. Further, the risk associated with technology obsolescence with regards to inventory would also be identified in strategic business risk assessment as this is a common concern in such industries (Louwers et al., 2013). 2. The primary risk factor at the inherent level related to account balance is related to misrepresentation by the auditor which could potentially result from the application of unsuitable audit practices that result in high misrepresentation risk for the various account balances (Arens et al., 2010). Since the management yields too much power and is excessively involved in various business decisions, One Tel exhibits high risk in this regard due to potentially compromised independence of the auditor thus leading to higher incidence of misrepresentation on the financial statements with the intention if serving the managements vested interests. It is quite possible that account balances may be misrepresented as the management tries to conceal the various losses caused and also enhance the profitability of the company which enhances the overall inherent risk. Based on the case information, while the company is trying to make a mark in the market, it is offering low prices to customers do as to attract them but in the process making huge losses which are a drag on the overall companys profitability and thus under such scenario, there is a high likelihood of the account balances being misrepresented so as to provide an improved situation of the company to the shareholders (Hayes et al., 2014). Further, with regards to making records and representation of the accounts receivable, there is high inherent risk at the level of account balance. This is quite possible for indicating to the shareholders that indeed the company is earning revenues and over due course of time these would be reflected as cash. Thus, it is highly likely that the accounts receivables balance may be overstated so as to display the revenue generation capacity of the company in a competitive market (Alali and Yeh, 2012). This adds to a significant risk with regards to the overall business risk. Also, high value of accounts receivables as recorded in the financial position leads to the issue of large overdue which enhances the inherent risk. This problem is clearly reflected for the given company also as it faces high amount of overdue on the back of receivables. In case of One Tel, this risk is particularly enhanced due to power and influence yielded by the management as a result of which both the internal as well as external controls for the company are ineffective and do not safeguard the shareholders interest (Florea and Florea, 2012). Further, there could be inherent risk for the company caused to incorrect valuation of the account balance related to inventory. In case of One Tel, this risk is insignificant as it used by the management to hide the sizable losses caused due to new customer acquisition. Also, the processing of transaction in an unconventional manner also adds to the inherent risk. This unconventional manner adopted at the company is carried out with the intention of concealing the ineffectiveness of new processing system put in place and also due to paucity of understanding of the same by the companys managers (Griffiths, 2012). The stock valuation may be incorrect and caused due to errors with regard to the lapses in the recording of sales incurred and purchases undertaken. This risk is significant due to the industry in which the company operates where technological obsolescence is a critical issues and hence enhances the overall inherent risk related with account balance (Bratten et al., 2013). T he above issues are also evident in case of One Tel. 3- In accordance with the going concern assumption, the activities of the business are expected to continue with no material risks with regards to shutting down of the business in the foreseeable future. By taking into consideration, the underlying financial position, the going concern may be expressed as low, medium and high (Knechel et al., 2012). However, to comment on the exact level of the going concern, an in-depth review of the operations and financial results is desired. The analysis of the operational performance of the firm provide a fair assessment that may be caused to the company if the dealer start backing out and thereby the effect of this on the going concern needs to be analysed. In this regard, it is requisite that the host of legal considerations or outstanding liabilities must be considered as these may have implications for the going concern level of the firm. In case of One Tel, two additional factors are the rate at which the state of art technology is adopted on a continuous basis along with the marketing strategies used. While the former would define the service quality, the latter would define the number of customers acquired and hence cumulatively have a sizable impact on going concern level (Vona, 2012). The analysis of financial statements would provide vital information with regards to the going concern by calculating the mismatch between the current assets and current liabilities. Also, the underlying leverage assumed by the firm while taking into consideration the loan repayment capacity would be a factor to be considered. In the event, that the company has high amount of outstanding debt, the overall insolvency risk tends to get enhanced thus lowering the level of going concern (Merna and Al-Thani, 2011). In the given case, while taking into consideration the above factors and the information about the same obtained from One Tel case study, there is no doubt that the level of going concern for the company is low. References: Alali, F.A. and Yeh, C.L. (2012) Cloud computing: Overview and risk analysis.Journal of Information Systems,26(2), pp.13-33. Arens, A., Best, P., Shailer, G., Fiedler, B., Elder, R., Beasley, M. (2010) Auditing, assurance services and ethics in Australia: an integrated approach. Pearson Education Australia. Bratten, B., Gaynor, L.M., McDaniel, L., Montague, N.R. and Sierra, G.E. (2013) The audit of fair values and other estimates: The effects of underlying environmental, task, and auditor-specific factors.Auditing: A Journal of Practice Theory,32(sp1), pp.7-44. Covello, V. T., Flamm, W. G., Rodricks, J. V., Tardiff, R. G. (Eds.). (2012) The analysis of actual versus perceived risks(Vol. 1). Germany: Springer Science Business Media. Elder, R. J., Beasley, M. S., Arens, A. A. (2011)Auditing and Assurance services. UK: Pearson Higher Ed. Florea, R. and Florea, R. (2012) The Implications of Inherent Risks' Assessment in Audit Risk Limitation.Economy Transdisciplinarity Cognition,15(1), p.45. Griffiths, M. P. (2012)Risk-based auditing. UK: Gower Publishing, Ltd. Hayes, R., Wallage, P., Gortemaker, H. (2014)Principles of auditing: an introduction to international standards on auditing. UK: Pearson Higher Ed. Junior, R.M., Best, P.J. and Cotter, J. (2014) Sustainability reporting and assurance: a historical analysis on a world-wide phenomenon.Journal of Business Ethics,120(1), pp.1-11. Knechel, W.R., Krishnan, G.V., Pevzner, M., Shefchik, L.B. and Velury, U.K. (2012) Audit quality: Insights from the academic literature.Auditing: A Journal of Practice Theory,32(sp1), pp.385-421. Louwers, T. J., Ramsay, R. J., Sinason, D. H., Strawser, J. R., Thibodeau, J. C. (2013)Auditing and assurance services. USA: McGraw-Hill. Purdy, G. (2010) ISO 31000: 2009setting a new standard for risk management.Risk analysis,30(6), pp.881-886. Tuncel, G. and Alpan, G. (2010) Risk assessment and management for supply chain networks: A case study.Computers in industry,61(3), pp.250-259. Vona, L. W. (2012)Fraud risk assessment: Building a fraud audit program. USA: John Wiley Sons.
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