To Clone Or Not To Clone (1149 words) Essay Example For Students

To Clone Or Not To Clone (1149 words) Essay To Clone Or Not To CloneCloning is an issue that has been developing during time. At thebegining, cloning was been investigated and was depicted as somethingthat was difficult to reach. Indeed, even sci-fi motion pictures, such asMultiplicity, were created about cloning. As the time went through,cloning turned into a reality. In 1996 Dolly, the primary warm blooded animal, a sheep wasborn. Cart was made by Ian Wilmut, an embryologist of the Roslinginsitute ( World Book, http://www.worldbook.com ). From that point forward, manymammals, for example, mice and calves were made. At the present time, there is afear, that people may be the close to be cloned. Ruth macklin and Charles Krauthammer talk about this issue in twoessays were they state in the case of cloning is correct or wrong. Ruth Macklin, a teacher of Bioethics, composed an article about thisissue. Human Cloning? Dont Just Say No is the title of her article. We will compose a custom paper on To Clone Or Not To Clone (1149 words) explicitly for you for just $16.38 $13.9/page Request now Her paper talks about the pessimistic reaction of the individuals to HumanCloning. As the title of the paper says: Human Cloning? Dont Just SayNo, Macklin accepts that cloning merits an opportunity to be created inhumans. Macklin discusses Human Clones not being acknowledged as individuals. Shestates that an ethicist said once, that human cloning would be aviolation to one side to hereditary personality (Perspectives ofContemporary Issues, pg. 508). Macklin questions about the exsistence ofthis right. She clarifies numerous focuses about Human Cloning and aboutethics. One of the focuses she mentiones, is about the infringement to humandignity. Scholars state that cloning would be an infringement to dignityand additionally that cloned people would be treated with less regard thanother individuals. Another issue she talks about is the way that Human Clones could be usedas human ranches or organ benefactors. Macklin gives numerous models about thecases where human cloning may be acknowledged. Moms that can not havechildren, families that have kids that are wiped out to death or alsocouples that may have hereditary deformities (Perspectives of ContemporaryIssues, pg. 508). All in all, Macklin figures, that human cloning ought to be acknowledged orat least an open door should been given to create Human Cloning. Then again, Charles Krauthammer, the writer of the secondessay Of Headless Mice..And Men is absolutely against Cloning in everyway. His exposition discusses the cloning that was made in mice. Specialists have had the option to find various qualities and than deletesome qualities, just to perceive what comes out. They deleted the clone thatcreates the head and created headless mice that obviosly kicked the bucket when thewere conceived. Krauthammer doesn't see, how people can make such sort ofmice. He discusses the opportunity of making people without any heads. Hesays, that the objective of these creation of headless people, could bekept as an organ ranch. He additionally gives instances of Cloning, for example, thepossibility to make models, and prodigies (Perspectives of ContemporaryIssues, pg. 510). Krauthammer mentiones that President Bill Clintonbanned cloning, yet it wont be long until it is acknowledged. Krauthammercloncusion is the restriction of Human cloning and each type ofcloning. These expositions are an away from of what cloning is and what theresponses may be. As Macklin is supportive of Cloning, Krauthammer isnot. Macklins article speaks increasingly about cloning as having a twin, a personthat will be living with us and structure some portion of the family. A companionthat will be there to live all things considered. There are different terms for cloning, for example, duplicate. .u0dbda5cc6cfd7c862b5408a2af4ab228 , .u0dbda5cc6cfd7c862b5408a2af4ab228 .postImageUrl , .u0dbda5cc6cfd7c862b5408a2af4ab228 .focused content territory { min-stature: 80px; position: relative; } .u0dbda5cc6cfd7c862b5408a2af4ab228 , .u0dbda5cc6cfd7c862b5408a2af4ab228:hover , .u0dbda5cc6cfd7c862b5408a2af4ab228:visited , .u0dbda5cc6cfd7c862b5408a2af4ab228:active { border:0!important; } .u0dbda5cc6cfd7c862b5408a2af4ab228 .clearfix:after { content: ; show: table; clear: both; } .u0dbda5cc6cfd7c862b5408a2af4ab228 { show: square; change: foundation shading 250ms; webkit-progress: foundation shading 250ms; width: 100%; obscurity: 1; change: murkiness 250ms; webkit-change: darkness 250ms; foundation shading: #95A5A6; } .u0dbda5cc6cfd7c862b5408a2af4ab228:active , .u0dbda5cc6cfd7c862b5408a2af4ab228:hover { haziness: 1; change: mistiness 250ms; webkit-progress: haziness 250ms; foundation shading: #2C3E50; } .u0dbda5cc6cfd7c862b5408a2af4ab228 .focused content zone { width: 100%; position: relative; } .u0dbda5cc6cfd7c862b5408a2af4ab228 .ctaText { fringe base: 0 strong #fff; shading: #2980B9; text dimension: 16px; textual style weight: striking; edge: 0; cushioning: 0; text-improvement: underline; } .u0dbda5cc6cfd7c862b5408a2af4ab228 .postTitle { shading: #FFFFFF; text dimension: 16px; text style weight: 600; edge: 0; cushioning: 0; width: 100%; } .u0dbda5cc6cfd7c862b5408a2af4ab228 .ctaButton { foundation shading: #7F8C8D!important; shading: #2980B9; outskirt: none; outskirt span: 3px; box-shadow: none; text dimension: 14px; textual style weight: intense; line-tallness: 26px; moz-fringe range: 3px; text-adjust: focus; text-design: none; text-shadow: none; width: 80px; min-stature: 80px; foundation: url(https://artscolumbia.org/wp-content/modules/intelly-related-posts/resources/pictures/straightforward arrow.png)no-rehash; position: total; right: 0; top: 0; } .u0dbda5cc6cfd7c862b5408a2af4ab228:hover .ctaButton { foundation shading: #34495E!important; } .u0dbda5cc6cfd7c862b5408a2 af4ab228 .focused content { show: table; tallness: 80px; cushioning left: 18px; top: 0; } .u0dbda5cc6cfd7c862b5408a2af4ab228-content { show: table-cell; edge: 0; cushioning: 0; cushioning right: 108px; position: relative; vertical-adjust: center; width: 100%; } .u0dbda5cc6cfd7c862b5408a2af4ab228:after { content: ; show: square; clear: both; } READ: Sir Gawain And The Green Knight EssayOn the other hand, Krauthammers article portrays human clones with noheads. Human ranches that will be there on the off chance that something turns out badly withthe unique. These half individuals would be unique, they would bekept alive, similar to an organ save if the first loses a hand, thenthe clone gives that individual a hand. What sort of contemplations are those? Isit conceivable that researchers have gone to a point would they say they were need tocreate Monsters? This would truly be an infringement to human nobility. Aharm to the cloned individual that probably won't have a cerebrum tothink, yet he sure will have similar arms, legs, hands, and so on as theoriginal. He probably won't have a similar face as the first, however he willhave a heart and I am certain that he might not want to live headless. Ifcloning will be like this, than it ought to be completly restricted. The two papers are convincing, however there is a distinction inboth. The models given by the creators have an immense move in thepersuasive part, Krauthammer has models that may be more persuasivethan Macklins. The two of them clarify the two essences of cloning and under which conditiond itmight be created. Macklin gives us a clarification attempting to convincethe open of allowing human cloning to occur. She alsodescribes cloning as a human ranch, however generally what sheexplains is that cloning can be taken as something ordinary, as an in-vitro preparation, for instance. Numerous individuals don't generally know whathuman cloning truly is and misconstrue its significance. Macklin gives ashort clarification, however as each test, it must have somedificulties. Krauthammers exposition is absolutely against cloning. He is very persuasiveand gives models that will change the perspective of numerous peopleand turn them against cloning. He gives exapmles, that are almostimposibble to accept. Headless individuals, headless mice, keeping humanclones alive as an organ ranch, and so on. Every one of these models are a reality andanyone who is full grown enough and has thinking will be against thecreation of headless people. This expositions have a similar subject, yet are unique. In spite of the fact that bothtalk about human cloning, the papers are unique. As should have been obvious, in Macklins exposition, the cloned people are consideredpersons. Krauthammers exposition generally examines human clones as humanfarms. Macklin discusses cloning being restricted, yet she doesn't statewho prohibited it. Krauthammer clarifies this as saying that Dolly madepresident Clinton make a comission and transitory restricted humanclonning. Eventhough there is a transitory boycott, this could some time or another beaccepted. Krauthammer figures, this ought to be prohibited until the end of time. There are a variety of sentiments about cloning and furthermore a lotof mixed up contemplations about this issue. Numerous articles have been writtenand talked about. Numerous inquiries are to be replied and more exploration is tobe done. This sort of expositions can clear a few questions individuals have, however arenot enough to state I am in favor or I am against. It is anissue that will be a debate for al long time. It may be correct tocreate a human clone as an individual, however it is extremely off-base to utilize a humanclone as a human ranch. Everybody has the privilege to carry on with an ordinary life. Ifthis right will be disregarded than, no cloned people ought to be made. As Macklin says: A world undependable adversary cloned people would be a worldnot alright for all of us. BibliographyMacklin, Ruth Human Cloning? Dont Just Say No Perspectives onContemporary Issues. Pages 507-508Krauthammer, Charles Of Headless MiceAnd Men Perspectives onContemporary Issues. Pages 509-511Wachbroit, Robert Human Cloning Isnt as Sacry as it Sounds Washington Post. www.washingtonpost.com

Noun Clauses

Thing Clauses Thing Clauses Thing Clauses By Maeve Maddox A peruser requests more data about thing provisos. Initial, a little survey. A condition is a gathering of words that contains a primary action word. Models: I move the polka. what individuals like that destroyed the night Statements are of two sorts: primary or free subordinate or ward Statements work as grammatical features: He chanced upon the divider when the lights went out. (Qualifier proviso changing the action word knock.) Theres the man who spared the little cat. (Descriptive word proviso qualifying the thing man.) He realizes what shoppers like. (Thing proviso, object of the action word knows.) A thing provision works as a thing in another statement. The thing condition might be the subject or object of an action word, or the object of a relational word: What he is doing bears a resemblance to debasement. (Thing statement, subject of the action word smacks.) We can dare to dream that the breeze will fade away soon. (Thing statement, object of the action word can trust.) Sick give this PC to whoever needs it. (Thing condition, object of the relational word to.) And truly, it ought to be whoever and not whomever since whoever is the subject of the action word needs. A few words that may present a thing proviso: who whom whose which that on the off chance that regardless of whether what when where how why whoever at whatever point whatever any place Now and then the early on word might be forgotten about, as in I wish I knew the explanation. (i.e,, I wish that I knew the explanation.) Yet, that is another post. Need to improve your English quickly a day? Get a membership and begin getting our composing tips and activities day by day! Continue learning! Peruse the Grammar classification, check our mainstream posts, or pick a related post below:How to Structure A Story: The Eight-Point ArcHow to Punctuate Descriptions of ColorsWhat the Heck are Peeps?

Blog Archive Friday Factoid Facilities at Duke Fuqua

Blog Archive Friday Factoid Facilities at Duke Fuqua The Fuqua School of Business is located on Duke University’s West Campus near the intersection of Science Drive and Towerview Drive. Students often congregate in the Fox Center, a 70,000 square foot facility that was built in 2002. Linking the main wings of the school and featuring a café, enormous windows, and a spacious indoor winter garden, the Fox Center is the hub of the school. Students can eat breakfast and lunch there, grab a coffee, conduct team meetings, or just take a breather between classes or during the 15-minute break in each class period. In August 2008, Fuqua opened the 91,000 square foot Doug and Josie Breeden Hall, the “new front door of the School for students and visitors,” as it was described in the student newspaper, the  Fuqua Bulletin. Named after former dean Douglas Breeden (2001â€"2006), the building boasts a three-story atrium, two auditoriums (which seat 126 and 146 people), the expanded Ford Library, three 70-seat lecture rooms, and a suite of tea m rooms. All told, Fuqua’s campus covers nearly 500,000 square feet, with 58 team rooms, ten classrooms, and seven seminar rooms. In February 2015, the school undertook a major renovation project for the R. David Thomas Executive Conference Center. Once completed in mid-2016, the center will add more than 90,000 extra square feet, including a 5,600 square foot ballroom. For more information on other defining characteristics of the MBA program at Duke Fuqua or one of 15 other top business schools, please check out the  mbaMission Insider’s Guides. Share ThisTweet Duke University (Fuqua) Friday Factoids Blog Archive Friday Factoid Facilities at Duke Fuqua The Fuqua School of Business is located on Duke University’s West Campus near the intersection of Science Drive and Towerview Drive. Students often congregate in the Fox Center, a 70,000-square-foot facility that was built in 2002. Linking the main wings of the school and featuring a café, enormous windows, and a spacious indoor winter garden, the Fox Center is the hub of the school. Students can eat breakfast and lunch there, grab a coffee, conduct team meetings, or just take a breather between classes or during the 15-minute break in each class period. In August 2008, Fuqua opened the 91,000-square-foot Doug and Josie Breeden Hall, the “new front door of the School for students and visitors,” as it was described in the student newspaper, the  Fuqua Bulletin. Named after former dean Douglas Breeden (2001â€"2006), the building boasts a three-story atrium, two auditoriums (which seat 126 and 146 people), the expanded Ford Library, three 70-seat lecture rooms, and a suite of tea m rooms. All told, Fuqua’s campus covers nearly 500,000 square feet, with 58 team rooms, ten classrooms, and seven seminar rooms. In 2015, the school undertook a major renovation project for the R. David Thomas Executive Conference Center, turning it into the JB Duke Hotel. Once completed in early 2017, the hotel will encompass the conference center as well as more than 90,000 extra square feet, including a ballroom and nearly 200 hotel guest rooms. For more information on other defining characteristics of the MBA program at Duke Fuqua or one of 15 other top business schools, please check out the  mbaMission Insider’s Guides. Share ThisTweet Duke University (Fuqua) Friday Factoids

Evolution of Horror Essays - 1497 Words

Joshua An 71811473 Writing 39B 18 April 2013 The Evolution of Horror For centuries, stories of monsters, demons and other unholy abominations have brought fear to the hearts of audiences in commercially convenient doses. Noel Carroll, Ph.D., in his article â€Å"The Nature of Horror†, argues that the existence of monsters and supernatural entities alone do not define a horror novel or film â€Å"for monsters inhabit all sorts of stories, such as fairy tales, myths, and odysseys, that we are not wont to identify as horror† (Carroll). One can therefore infer that the absence of such creatures in either media can absolutely still yield a work in the Horror fiction genre. The genre of Horror draws its roots from many sources. It has,†¦show more content†¦Ã¢â‚¬Å"It is so cold, Eleanor thought childishly; I will never be able to sleep again with all this noise coming from inside my head; how can these others hear the noise when it is coming from inside my head? I am disappearing inch by inch into this house, I am going apart a little bit at a time because all this noise is breaking me; why are the others frightened?† (Jackson 128). Eleanor is Hill House’s main victim; therefore, she can be seen as the women in distress who so often appears in many other Gothic Horror novels. As the story progresses, one might detect hints of romance between Eleanor and Theodora; Jackson leaves this facet of the story as vaguely as she does the others, however, and never elaborates on it. Romance, in itself, is another key factor in establishing Gothic Horror literature. Though eighteenth century Gothic Horror laid the foundation of Modern Horror, a s we know it today, much of what we are used can be attributed to influences by horror authors in the nineteenth century. It was during this century when Gothic Horror transformed into the genre of Horror. Horror exploded with popularity with the publication of â€Å"Frankenstein† (1818) by Mary Shelley. It was during this time that Horror authors began to incorporate the five human senses to help their audience to imagine the physical manifestation of fear itself. â€Å"The Strange Case of Dr. Jekyll and Mr. Hyde† (1886) by Robert Louis StevensonShow MoreRelatedThe Evolution of Horror Films Essay1595 Words   |  7 Pagesterror are all just a few things to expect when watching a modern day horror film. What is horror? Horror can be defined as an intense feeling of fear, shock, or disgust. (Wilson) The description of horror is not very pleasant, but for some reason horror films are extremely popular. Why is this so? People are addicted to the synthetic feeling of bein g terrified. Modern day horror films are very different from the first horror films which date back to the late nineteenth century, but the goal ofRead MoreA Compare and Contrast of Horror and Science Fiction/Fantasy Genres1777 Words   |  7 Pagesin the world. The Horror genre has used the basic principles throughout time, and as a result, films of this type have not proven to be as timeless as another genre: Science Fiction/Fantasy. At first, these two genres might at times seem similar as they have at several occasions been blended together, but their basic, common theme serves different meanings about humans. I shall compare and contrast these two genres and focus on both classic films and modern films. From the Horror genre perspectiveRead MoreThe Perception Of The Psyche1519 Words   |  7 Pageslike? How it would happen? When it really comes down to it, are you afraid? If so, what is so captivating about watching death and/or other horror scenes in movies or reading it in books? For ma ny years researches have been looking for ways to explain why the psyche is so attracted to the idea of horror. From books to television and everything in between, horror has been manufactured as a part of our lives, whether it be to trigger a mechanism in our bodies to protect ourselves, or as something toRead MoreAnalysis Of Mathias Clasen s Psychology Essay Monsters Evolve A Biocultural Approach On Horror Stories 976 Words   |  4 PagesApproach to Horror Stories,† Clasen argues that human beings enjoy horror because of their biological and cultural predisposition to maintain survival skills against predators. This peer reviewed article, posted in the Review of General Psychology 2012 edition, is highly directed towards an audience with interests in science and psychology; the constant reference to evolution and genetic hard-wiring would detour most religious readers. Clasen’s intent is to argue his position that horror in the mediaRead MoreJean Baptiste de Lam arck and Charles Darwin were Historical Evolutionary Scientists776 Words   |  3 Pagesinheritance by acquired characteristics, Darwin was also respectfully known for his theory of evolution by natural selection. While they did share some similar beliefs, they also disagreed on important aspects of evolution as well. The parallels and dissimilarities between the two theories can be highlighted by looking at the Trichobatrachus robustas, better known as the horror/hairy frog. The horror frog is native to the West coast area of Central Africa and belongs to the family ArthroleptidaeRead MoreSocial Darwinism : Rosemary s Baby1191 Words   |  5 Pagesthe modelling of new ones at the turn of the century† (Hurley 3). In Rosemary’s Baby, the existence of an evolved, abhuman baby may suggest that the characters also undergo such Darwinian evolution. However, in the novel, this biological Darwinian transformation is actually a metaphor of social Darwinian evolution. Rosemary’s Baby illustrates a fierce competitive society, where the standard of traditional religious morality has gradually been abandoned, and social influences orient people to becomeRead MoreMonsters Are The Stars Of Entertainment For The Horror Industry1553 Words   |  7 PagesMonsters have been the stars of entertainment for the horror industry. The word monster usually connotes something wrong or evil; a freak of nature. Traditionally, monster narratives to depict the mo nster a hideous creature that may produce fear or panic. However; can this still apply to present day? Monsters have completely revolutionized. For example, Vampires have traditionally been categorized as evil, seductive and alluring creatures of the night. They moved through the night, hiding in shadowsRead MorePoem Analysis : Sassoon s Poetry1493 Words   |  6 PagesWar led to an extraordinary flowering of poetic talent. The influence of English war poet and soldier, Siegfried Sassoon, extended far beyond his own works. His journey through the conflict of war reflected a wider evolution of the literary world. I find that following the evolution of Sassoon’s poetry throughout his life contributes to the understanding of the reality of the ‘Great War for Civilisation’. Through his poetry, Sassoon exposed war as it really is – destructive, brutalising, and anRead More Mutations in Nature and Culture Essay767 Words   |  4 Pagesvariations that lead to evolution in species. In a sci-fi/ horror flick sense, one might think of a vicious monster that after contact with some radioactive substance became terribly disfigured. But rarely do we associate mutations with ideas pervasive to our culture. Daniel Dennett suggests that memes undergo a certain kind of mutation that is inherent to the creative evolution of culture. The most important distinction to be made between mutation as it applies to biological evolution, and how it appliesRead MoreSilence Of The Lambs, Don t Breathe, And 10 Cloverfield Lane1629 Words   |  7 PagesHorror films have gone through a massive evolution over the years. Perhaps, it is due the massive evolution of societal norms. Perhaps it is due to the mass desensitization to violence. Whatever the reason as directors and screenwriters developed in their crafts the need for bigger, better, scarier monsters, began to build. With the introduction to the supernatural, murder and gore, the masses screamed for more. Horror took an incredible turn for the better; implementing incredible scores, including

Vinegar (Acetic Acid) Molecular and Structural Formula

Vinegar is a naturally-occurring liquid that contains many chemicals, so you cant just write a simple formula for it. It is approximately 5-20% acetic acid in water. So, there are actually two main chemical formulas involved. The molecular formula for water is H2O. The structural formula for acetic acid is CH3COOH. Vinegar is considered a type of weak acid. Although it has an extremely low pH value, the acetic acid doesnt completely dissociate in water. The other chemicals in vinegar depend on its source. Vinegar is made from the fermentation of ethanol (grain alcohol) by bacteria from the  family Acetobacteraceae.  Many types of vinegar include added flavorings, such as sugar, malt, or caramel. Apple cider vinegar is made from fermented apple juice, beer cider from beer, cane vinegar from sugar cane, and  balsamic vinegar comes from white Trebbiano grapes with a final step of storage in special wooden casks. Many other types of vinegar are available. Distilled vinegar isnt actually distilled. What the name means is that the vinegar came  from the fermentation of distilled alcohol. The resulting vinegar typically has a pH of around 2.6 and consists of 5-8% acetic acid. Characteristics and Uses of Vinegar Vinegar is used in cooking and cleaning, among other purposes. The acid tenderizes meat, dissolves mineral build-up from glass and tile, and removes the oxide residue from steel, brass, and bronze. The low pH gives it bactericidal activity. The acidity is used in baking to react with alkaline leavening agents. The acid-base reaction produces carbon dioxide gas bubbles that cause baked goods to rise. One interesting quality is that vinegar can kill drug-resistant tuberculosis bacteria. Like other acids, vinegar can attack tooth enamel, leading to decay and sensitive teeth. Typically, household vinegar is about 5% acid. Vinegar that contains 10% acetic acid or a high concentration is corrosive. It can cause chemical burns and should be handled carefully. Mother of Vinegar and Vinegar Eels Upon opening, vinegar may start to develop a sort of slime called mother of vinegar that consists of acetic acid bacteria and cellulose. Although it isnt appetizing, mother of vinegar is harmless. It may be easily removed by filter the vinegar through a coffee filter, although it poses no danger and may be left alone. It occurs when the acetic acid bacteria use oxygen from the air to convert remaining alcohol into acetic acid. Vinegar eels (Turbatrix aceti)  are a type of nematode that feeds off of mother of vinegar. The worms may be found in opened or unfiltered vinegar. They are harmless and not parasitic, however, they arent particularly appetizing, so many manufacturers filter and pasteurize vinegar before bottling it. This kills the live acetic acid bacteria and yeast in the product, reducing the chance that mother of vinegar will form. So, unfiltered or unpasteurized vinegar may get eels, but they are rare in unopened, bottled vinegar. As with mother of vinegar, nematodes can be removed using a coffee filter.

The Cask Of Amontillado By Edgar Allan Poe - 1334 Words

Bryson Richardson March 11, 2015 †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ The Cask of Amontillado What is a friend? Is it someone who you have known for years? Is it someone who you can go out and party with? Some people use the term â€Å"friend† loosely, not paying attention to its content. A friend is someone who you can count on, who you can run to in the time of need, someone you can trust, but what happens when that trust no longer exists? What happens when the one you though you could run too is the one you end up running from in the end and you never even saw it coming? What happens when you befriend the enemy? The Cask of Amontillado is one of the most decelerated short stories that Edgar Allan Poe has ever written. Poe has written many short stories and†¦show more content†¦The Cask of Amontillado is a powerful short story that uses many literary devices such as foreshadowing, verbal irony, and dramatic irony, that leads to the ultimate theme which is revenge. The Cask of Amontillado is a tale that is dark and twisted just like many of Poe’s tales. Poe is known for his dark and mysterious writing and many people may think that all his work is similar because they have similar spins but this short story sets itself apart from the rest. The short story includes secret murder and revenge for retribution instead of legal ways to receive justice. Law, justice and order is nowhere in the plans of Montresor as he seeks out on a vengeful quest. The tale focuses on punishment without proof as Montresor uses his experience of Fortunato’s insult to name himself judge, jury, and executioner in this tale, which also makes him an unreliable narrator. It is stated that Montresor tells the tale 50 years after it occurred which makes such a high significant amount of time that passed between the occurring events which makes the narrative all the more unreliable. The story starts off with Montresor defining revenge. He states that he must puni sh with impunity.† And that the wrong eventually goes unavenged if the person committing the wrong doing is not caught or does not make it known that they are being punished. Edgar Allen Poe’s fictions would not be complete without irony. In â€Å"The Cask of Amontillado†

Auditing and Assurance Services for Woodside- myassignmenthelp

Question: Discuss about the Auditing and Assurance Services for Woodside and AGL. Answer: Case Scenario The present case discusses about the increasing need for business entities to audit their sustainability reports. It has been depicted in the case presented that large number of countries worldwide such as the US, the UK, the EU, Canada, Japan and New Zealand and Australia are undertaking the auditing of the greenhouse gas reporting (GHG). The development of GHG report is governed under the NGER (National Greenhouse and Energy Reporting Act) of the year 2007 and is regulated by the Clean Energy Regulator. However, there is no mandatory requirement on the Australian companies to audit their GHG reports but some of the entities are voluntarily undertaking the auditing of their GHG reports. The business entities in Australia are required to carry out auditing of their sustainability reports as per the NGER Act and legislations and Australian Auditing and Assurance Standards. Also, business entities in Australia are maintaining that sustainability reports prepared are assured as per the assurance standards. In this context, here is an analysis of the sustainability reports of two energy producing companies of Australia, Woodside Petroleum Limited and AGL Energy Limited. Both the companies are stated to carry out auditing of their sustainability reports as per the NGER Act. GHG Emission Disclosures Content in the Sustainability Reports of Woodside and AGL Woodside annual sustainability reports include a separate section depicting the impact of its energy producing business operations on the climate. The company has clearly stated the information related to its GHG emissions in this section so that end users can easily extract the required information. The current sustainable strategies used by the company for reducing the emission of greenhouse gases are discussed in this section of its sustainability report. The sub-section entitled Improving Our Emissions Performance under this section of the sustainability report has detailed out information relating to its business activities responsible for the emission of greenhouse gases. Also, it has provided the knowledge about the strategies adopted by the company to manage its emissions performance as per the needs and demands of its various stakeholders. It has also disclosed the amount of greenhouse gas emissions in its annual scope 1 and 2 and also by source in its sustainability report. As per the, voluntarily sustainable reporting of IPIECAs Oil and Gas Industry Guidance it has also provided general standard disclosures about its different material aspects in the sustainability report (Woodside Petroleum Ltd., 2016). On the other hand, the sustainability report of AGL is not categorized into different sustainability sections as compared to the Woodside. The structure and content of the report is not as synchronized as Woodside and there is not a logical flow of information. The GHG reporting is undertaken by the company in its sustainability reports in the section energy market revolution. It has made sufficient disclosures relating to its greenhouse gas policy adopted by the company for minimizing the emission of greenhouse gases. The emission of greenhouse gases are segregated as per scope 1, scope 2 and scope 3 (Agl Sustainability Report, 2016). Scope 1 provides the information about the amount of direct GHG emissions while scope 2 provides information about indirect GHG emissions and scope 3 depicts information about the indirect emissions from other operations such as extraction and production of purchase materials and fuels (Tritschler, 2013). There are no voluntarily disclosures undertaken by the company as analyzed from its sustainability report (Agl Sustainability Report, 2016). Both the companies shave effectively followed the legislative requirements of NGER while reporting their GHG emissions as they have provided information about annual scope 1 and scope 2 emissions that is mandatory as per the NGER Act for Australian companies (Zahar, Peel Godden, 2012). Explanation of NGER audit requirements The National Greenhouse and Energy Reporting Regulations (NGER) are responsible for carrying out auditing of the sustainability reports in Australia. However, there are certain eligibility requirements specified by NGER which an auditor must meet for carrying out audit of the sustainability reports. The requirements include that they must comply with the code of conduct, perform their duties independently and maintain assurance. Also, they should be actively involved in the overall process of audit and report their findings to NGER annually and also participate in any of its review or inspection activity. The auditor needs to posses adequate knowledge skills and competency in order to carry out the audit successful. Also, the auditor is responsible for supervising the work of all the team members and document the overall process used in carrying out audit which is subsequently submitted to NGER. It is also essential for the auditor to sign an independence declaration of the overall t eam before starting the audit of a business entity (Auditor Liability, 2018). This is required to ensure that the auditing team carried out their responsibility independently without having nay participation in any of the subject matters of a business entity. Also, it is necessary for an auditor to obtain professional indemnity insurance to gain protection against any type of allegation put forth due to professional negligence. The auditors must promote their continuing professional development by their active participation on the conferences, seminars, courses and other type of training and development programs. This will keep the auditors updated against the current business sustainability issues and thus helps them in taking the audit successfully. Also, the auditor must annually submit a report to NGER for stating the professional development undertaken during the past 12months (Maintaining your registration as an auditor, 2018). Assurance Opinion in Woodside and AGLs Sustainability Reports The sustainability report of Woodside has been externally assured by Ernst Young, (EY). EY has carried out a reasonable assurance of the material issues of Woodside. EY has collected sufficient data from the subject matter for providing reasonable assurance engagement for conforming that all material aspects provide information as per the standard criteria. The subject matter for reasonable assurance includes the information disclosed in the sustainability report about the material issues that are, transparency, regulatory compliance, climate change, incident prevention and response and health and safety performance. The subject matter of limited assurance used by the auditors includes the overall information presented in its sustainability report and the Global Reporting Initiative (GRI) disclosures (Woodside Petroleum Ltd., 2016). The assurance engagement has been done as per the Australian Standard on Assurance Engagements 3000 (International Standard on Assurance Engagements, 20 12). On the contrary, the sustainability report of AGL is audited by Deloitte and it has been assured that the report is developed as per the GRI guidelines and as per the standard criteria. The auditing standards used for developing the report are ASAE 3000 and AA1000 principles. The subject matter of assurance includes selected sustainability indicators such as greenhouse gas emission data and the data relating to its material aspects. The limited assurance matter includes the disclosure provided by the company in its GRI disclosures (Agl Sustainability Report, 2016). Audit Assertions Concerning GHG Reporting The GHG statement presented by a company provides the information related to the emission of greenhouse gases and its nature is similar to that of an income statement developed presenting the financial information. As such, the audit assertions that are used for GHG reporting is completeness of material information provided by a company in its sustainability report. This is because the subject matter of engagement used by the auditors relies on the complete and accurate information provided by the company in its key material aspects in the sustainability report. Also, it is also asserted that the auditors posses necessary competencies and knowledge to carry out the audit as per the assurance standards. It has been assumed that the audit is carried out to the very bets of knowledge of auditors and thus the information presented by a company is reasonable assured as per the assurance standards (Bellassen Stephan, 2015). Case 2 Scenario The given case is about the negligence of auditors while auditing the financial statements. CFW, a distributor and warehousing facility for chemicals and fertilizer was reported to have a higher level of inventory in its audited financial statements during the time of its takeover by Warehousing Ltd. However, it has been identified by Warehousing Ltd that the inventories were stated to be overvalued in its audited financial statements. As such, Warehousing Ltd is planning to sue the auditors for negligence that they had taken while developing the audited financial statements. The following matters were brought before the court in the case that the auditors have not taken all the stocktakes at the end of the year. Also, the inventory of the company has been overvalued by 35% in its Sydney based operations. The auditors have accepted in this regard that it is the managements valuation that did not take into account the considerable obsolescence. Also, it has been established that 50% o f the inventory of the company is held at its Bathurst facility and the inventory does not have any existence. The auditors have accepted in their part that they were under pressure to complete the audit by the management of CFW to complete the audit within one month. However, there is no evidence by Warehousing Ltd that they were aware of the fact that the auditors were aware of the intended use of the accounts. Warehousing Ltd Case as per the Relevant Case Law and Precedents to Sue the Auditors The case of Warehousing Ltd to sue the auditors can be based on the fact that auditors are potentially liable for both criminal and civil offences. Under the criminal offences, the auditors are subjected to legislation under the state as stated in the Companies Act 2006. This would provide enough detail for Warehousing Ltd about their functions and responsibility. Under the Civil offences, the auditors are liable to their duties under the contract law and law of tort. The law has established the principles for the liability of an auditor towards the third party and to the clients. Under the contract law, the auditor is liable to meet all the necessary terms and conditions stated in their engagement letter. Thus, as such, Warehousing Ltd need to prove that the auditors have not obliged with their contractual obligations properly while carrying out their responsibility. The law of tort have also stated that the auditors can be sued for negligence if there is established evidence of the ir breach of care towards a third party who has suffered from some loss (Bar Drobnig, 2004). Therefore, the Warehousing Ltd need to have a solid evidence of the fact that the loss suffered by them was completely due to negligence of auditors. The company can use the auditors for negligence as per the laws and regulations stated for the auditors by the AICPA. AICPA requires that an auditor should communicate with the audit committee on any matters relating to the material weakness identified in the financial reporting process of a company. Therefore, the auditor should report to the audit committee over the material weakness in the financial reporting process as it is the responsibility of an auditor to provide correct, accurate, complete and reliable information to the end-users. As such, with responsibility of the auditors towards the public, that can be held liable to a third party as well (AICPA, 2017). Justification of Warehousing Ltd Legal Action in Reference to the Relevant Cases and Precedents As per the law of Tort, a third party can use the auditors for negligence only when it can be proved that they were aware of the fact in advance that somebody would rely on their work and they had nor meet their trust and faith. Thus, it is essential for the auditor in this case to be aware of the fact that CFW is going to have takeover by Warehousing Ltd in the future context. However, as given in the case scenario the CFW auditors were not aware of the intended use of the accounts by the company for undergoing a successful takeover by providing fraudulent financial information to Warehousing Ltd. In this context, the case of Caparo Industries Plc v Fidelity Plc. has been explained an example. Caparo has made a purchase of shares in the Fidelity Plc. However, Caparo has alleged that the decision of buying the shares were based on fraudulent financial information presented in the audited financial statements that was overvalued. As such, the company have claimed that auditor of Fidel ity Plc, Touch Gross, is responsible for breach of care. In this case, the court has concluded that accounts are prepared for the existing shareholders and the auditors do not have knowledge of the intended use of accounts by the third party. Similarly, in the case of Warehousing Ltd, there is no evidence indicating that the CFW auditors were aware of the intended use of accounts by a third party (Auditor Liability, 2018). Thus, under the law of tort there is duty of care between an auditor and third party only when: The loss suffered is a reasonable foreseeable consequence of the conduct of the defender in the given case There should be a proximity of relationship between the defendant and the pursuer It is fair and reasonable to impose a liability on the defendant Thus, as such a third party can only sue the auditor for negligence when there is close proximity and foreseeable consequence as a result of the auditor actions. However, in the case of Warehousing Ltd there is no evidence indicting foreseeable consequence and close proximity and therefore there is only limited chance of success of the legal action undertaken by Warehousing Ltd. Impact of Written Evidence against the CFW auditors on the Case Decision It has been depicted in the given case that Warehousing Ltd does not have any evidence that indicates that auditors have foreseeable knowledge regarding the intended use of accounts by CFW for undergoing takeover by Warehousing Ltd. As such, there is a limited chance of successful legal action undertaken by Warehousing Ltd against the CFW auditors as per the legislation of law of tort. However, if there is written evidence indicating that auditors possess knowledge reading the intended use of accounts prepared by them for a third party use then they can be successfully sued for negligence . This is because as per law of tort of auditors has came to known that some external party would rely on their work and therefore they should not publish their result on the basis of management valuation. As such, the auditors would be completely responsible for neglecting their duty as their negligence has cause the financial loss to Warehousing Ltd. They should have prepared accurate and reliable financial reports and should not have relied on management valuation and thus would have taken their own time in auditing of financial statements. There is high chance of successful legal action taken against the CFW auditors in the case of presence of written evidence by Warehousing Ltd against them (Bar Drobnig, 2004). References Bar, C. Drobnig, U. (2004). The Interaction of Contract Law and Tort and Property Law in Europe: A Comparative Study. sellier. european law publ. Bellassen, V. Stephan, N. (2015). Accounting for Carbon. Cambridge University Press. International Standard on Assurance Engagements. (2012). Retrieved 31 March, 2018, from https://www.aicpa.org/Research/Standards/AuditAttest/ASB/Documents/Mtg/1207/ISAE%203410-Final%206-6-12.pdf Tritschler, J. (2013). Audit Quality: Association between published reporting errors and audit firm characteristics. Springer Science Business Media. Woodside Petroleum Ltd. (2016). Sustainable Development Report. Retrieved 31 March, 2018, from https://www.woodside.com.au/Investors-Media/announcements/Documents/16.03.2017%202016%20Sustainable%20Development%20Report.pdf Maintaining your registration as an auditor. (2018). Retrieved 31 March, 2018, from https://www.cleanenergyregulator.gov.au/Infohub/Audits/information-for-auditors/maintaining-your-registration-as-an-auditor AICPA. 2017. Audit and Accounting Guide: Gaming 2017. John Wiley Sons. Zahar, A., Peel, J. Godden, L. (2012). Australian Climate Law in Global Context. Cambridge University Press. Agl Sustainability Report. (2016). Retrieved 31 March, 2018, from https://agl2016.sustainability-report.com.au/system/files_force/downloads/agl_csr_2016.pdf Auditor Liability. (2018). 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