Tuesday, May 19, 2020

Efficacy Of Monsanto s Ethical Culture - 1419 Words

Case study Analysis Question 1 Efficacy of Monsanto’s Ethical Culture Ethical issues remain relevant aspects for businesses operation and competitiveness. The elements aforesaid ensure that every firm has what it takes to connect well with the community to provide consistent market and productive relationship with other stakeholders. Monsanto Company that was in a tussle with the community over the production of the genetically modified products that seemed detrimental to the society responded by creating awareness to the people about the need for sustainable farming practices (Carroll, 2015). The company notified farmers that the world population was increasingly going up thus a need for sustainable agricultural practices. The company†¦show more content†¦The capability to withstand water shortages and the havoc caused by the harvest passes makes the plants to mature early with its productivity level being high. Regions suffering from food shortages can only undergo starvation for short period before it can start to enjoy the food. On the oth er hand, the abovementioned advantages make farmers engage in profitable farming business with the low level of costs of farm inputs and high outputs. This aspect benefits not only the farmers but also the population that stands to enjoy a large variety of food stuff at their disposal. However, the use of the GM seeds for food production can quickly render a harmful impact to the user. Lee Burrell (2002) stated, â€Å"Intense concerns about the uncertain health and environmental of GM farming have been the subject of high profile debate. The effects of GM farming on existing forms of agriculture, raised by the prospect of cross-pollination by GM seed, provoke similarly polarized views† It is common that genetic engineering process often takes place by joining different genes of plants together to come up with a whole species of the plant. Unfortunately, this process can easily result in coming up with plants with genes that are harmful to the consumers. Most of the genetically modified food staffs canShow MoreRelatedMonsanto, The Sustainable Agriculture Company1189 Words   |  5 PagesIntroduction Monsanto, the sustainable agriculture company has undergone many changes since its beginning in 1901. According to the mission statement the company is currently â€Å"committed to supporting research with academic and USDA scientists who have complementary areas of expertise (Monsanto, 2014).† The company has evolved and diversified its product line from chemical products, such as sweeteners and plastics to petroleum, packaging, and other materials. A few years later, Monsanto developedRead MoreDdt : A Negative Stigma2218 Words   |  9 Pages Pesticides have a very negative stigma in today s culture. Monsanto, their GMOs, and countless pollutants have frightened the American (and frankly world) populace. As such, their benefits are accepted only with chagrin; modern agricultural techniques, despite being laden with the echoes of Malthusian pessimism, have allowed society to profit and proffer further progress. Narrowing in, however, the most celebrated villain is positi vely infamous in name alone: DDT. It would be hard to deny DDT isRead MoreCsr Communication in the Pharma Industry35538 Words   |  143 Pagesinterpretation and understanding of texts† (Shionoya, 2010: 190). Stephen McConnell and Katherine Lewis at Wright State University refer to hermeneutics as â€Å"an inquiry paradigm focusing on the interpretation of meanings inherent in human action† (McConnell, S.; Lewis, K., 1998). In short, hermeneutics proposes that understanding is reached through interpretation. The first part of this study proposes a theoretical framework, grounded on theories from experts in the fields of corporate communication and CorporateRead MoreStrategic Marketing Management337596 Words   |  1351 Pagesorganizations compete Identifying competitors’ objectives Identifying competitors’ likely response profiles Competitor analysis and the development of strategy The competitive intelligence system The development of a competitive stan ce: the potential for ethical conflict Summary CONTENTS vii Stage Two: Where do we want to be? Strategic direction and strategic formulation 7 Missions and objectives 7.1 7.2 7.3 7.4 7.5 7.6 7.7 7.8 Learning objectives Introduction The purpose of planning EstablishingRead MoreExploring Corporate Strategy - Case164366 Words   |  658 Pages22/10/2007 11:54 Page 600 600 Guide to the main focus of cases in the book Introduction to strategy Business environment: general Five forces analysis Capability analysis Corporate governance Stakeholder expectations Social responsibility Culture Competitive strategy Strategic options: directions Corporate-level strategy International strategy Innovation and Entrepreneurship Strategic options: methods Strategy evaluation Strategic management process Organising Resourcing Managing change Strategic

The Epistemic Closure Principle By Edmund Gettier

Alexander Jerde Phil 312 10/20/2014 The Epistemic Closure Principle The Epistemic closure principle explains that knowledge can be gained by the logically implied inferences between a predicate, based on past experience, and a conclusion. By definition epistemic closure purports that we are justified in believing that our logical inferences are true. Therefore, we can conclude that our past experience (predicate) is a reason to believe a proposition. This principle has been used as the basis of various forms of skeptical arguments against the traditional analysis and inductive/deductive reasoning. Such an example was presented by Edmund Gettier, whose arguments question if we are justified in believing our beliefs as knowledge. Also, Hume questioned if we can really trust inductive/deductive reasoning. In the following I will argue that even though, Gettier’s arguments hold some truth, we are still caused to conclude that the epistemic closure is a logical necessity and true. The epistemic closure principle stat es that knowledge can be gained by acceptance of predicates logically implied relationship with their conclusions. Epistemic closure entails that, deductive and logical reasoning are sound principles of reaching knowledge. Also that, a conclusion (proposition) can be known then by understanding that a necessary logical or deductive inference between a predicate and a conclusion exist. Epistemic closure also entails that we are justifiedShow MoreRelated Evidential Basis in Epistemic Justification Essay5302 Words   |  22 PagesThe Significance and Priority of Evidential Basis in Epistemic Justification ABSTRACT:There are various approaches to epistemology as well as to the philosophy of science. The attempt to naturalize them is the newest approach. In the naturalistic framework, epistemology turns out to be identical with the philosophy of science. The main characteristic of both naturalized epistemology and naturalized philosophy of science is their methodological monism. Therefore, both of these meta-level areas

Wednesday, May 6, 2020

The CPA Profession and the Role of the Auditor Example

Essays on The CPA Profession and the Role of the Auditor Essay The Role of an Auditor and Audit Firm Letter to Apollo Shoes Date To Apollo Shoes We Kantha Audit firm offer various services to  our  clients such as internal audit services. There has been a drastic change in the role played by internal audit due to increased globalization, economic conditions, and emerging risks (Braiotta, Braiotta, 1994). This state of affairs creates a changing environment and a  fresh  prospect  for internal audit to  display  its value. In the ever- hanging  environment,  numerous  companies are finding it difficult to  identify  and manage the complex risk exposures, of which will assist Apollo Shoes.  Our  firm  will  offer  services aimed at revolutionising the  function  of internal audit.  Our  company offers a combination of consulting services tackling the  vital  issues challenging internal auditors, such as risk assessments, technology, training, organizational and  process- reengineering, reviews on quality assurance, as well as benchmarking. Apollo Shoes can also benefit from an external  audit  of their financial statements. We as the  external  auditor  employ  a process that first begins with a wide  understanding  of your corporate  entity  or  business. Secondly, we  consider  risks faced by your company, the risk control measures employed by the management and the  level  of transparency during reporting of findings to stakeholders (Moeller Robert, 2004). The core elements are the capabilities to  adapt  consistently to business  expansion  and dynamic needs, proactive  recognition  of issues and  timely,  cooperative  resolution- involving  management  all through the process. Furthermore,  our  company utilizes a  universal  audit methodology on all  audit  practices not considering the  location  in order to achieve  consistency  and uniformity in approach.  Our  firm also has  continuous  and  persistent  commitment to continuo us expansion. We will also  offer  regulatory compliance and reporting service to Apollo Shoes. This aspect ought to be examined as a typical extension of the governance roles undertaken by corporate boards and top management (New Zealand, 1995). This is because only  proper  governance can  ascertain  that compliance runs parallel to Apollo Shoes business objectives and strategies of risk management. Thus, in so doing adding not only  cost  but also  real  value to your company. We offer advice, support, and regulatory services to assist organisations carrying out regulator- controlled activities to  handle  regulatory risks in an  environment  that is ever- changing.  Our  firm  aims at employing a proactive as opposed to a monitoring  approach  as part of its strategic necessity. In addition,  our  firm  will also  conduct  Apollo Shoes systems and process assurance service. In the  modern- day business world, financial reporting and IT environments are increasingly becoming complicated as increased dependence  is placed  on the data emanating from these processes and systems (Moeller Robert, 2004). Furthermore,  numerous  countries have  new  regulations putting more  stress  on internal controls and habitually need  autonomous  assurance  of the  efficiency  of internal controls. In order to achieve timeliness and accuracy of management decision- making and financial reporting information, of  vital  importance is documentation, attention to detail, and controls  operation. Through  our  continued professional service and relationships with our clients, we offer third party assurances as a critical component of our auditing process. This is in line with the changes in business environments, increase in demand for transparency and  trust  as companies depend  further  on other companies to meet their corporate goals (Maletta, 1989). During the current  tough  and  volatile  economic times, obtaining a competitive  edge  and being confident in your processes, controls, procedures are  business  necessities. Companies must develop innovative methods to increase efficiencies while lowering costs to be market leaders.  Our  firm  will  present  Apollo Shoes with  assurance  further than the audit of financial statements, by delivering  creative  solutions  necessary  for augmenting revenue, market share and  market  reputation. In order to provide the above services there are qualifications that auditors should possess. The first and most basic requirement is being a professional accountant by attaining membership of an accounting body called IFAC and meeting the requirements set out in IES 1 to 6 (Maletta, 1989). In addition, one should possess an undergraduate degree and have exemplary skills, knowledge, professional values, practical experience, as well as attitudes and ethics prescribed in the mentioned accounting standards of which all our audit team members have. Furthermore, apart from meeting the requirements of IES 2, audit professionals should be knowledgeable mainly in three vital areas: financial accounting and reporting, financial statement audit, as well as information technology (Moeller Robert, 2004). They should also have had relevant practical experience prior to being effectively involved in an assignment of financial statement audit. This experience either can be pre- qualification, or be obtained during or after professional accountancy qualification. This experience can be achieved under the supervision of an auditor in an appropriate organization. This is to ensure a great level of diligence and professionalism, as auditors are financial watchdogs Our  audit  team consists of professionals knowledgeable and experienced and stipulated above. The team consists of experienced risk regulatory professionals, such as ex- regulators who, in addition to understanding the rules, have assessed and implemented compliance against them (New Zealand, 1995). We  are adequately staffed  with experienced audit seniors and assistants who will  advice  Apollo Shoes strategic level managers to capitalize on any competitive  edge  from operational level to  regulation, and reduce the disruptions and costs facing your business, therefore, creating  efficient  management of time. The  audit  team  is mandated  to ensure  safety  of Apollo Shoes from reputational  damage  and regulatory infringement. While auditing management systems, the perspective of the auditor spots opportunities for improvements that result in improved performance (Braiotta, Braiotta, 1994). The auditors play a role of observing trends and processes and  engaging  people within the representative group of the organization, such as  middle  level and senior managers, ensuring the effective implementation and functioning of the management system and verifying its alignment with their wants and needs. We as the auditors after  our  examinations and audits make recommendations and  report  our findings expressing our  opinion  through our audit report to Apollo shoes. Yours Sincerely Audit Manager Kantha Audit firm References Braiotta, L., Braiotta, L. (1994). The audit committee handbook. New York: Wiley. Maletta, M. J. (1989). The effect of inherent risk and control design strength on external auditors decisions to rely on internal audit functions. Ann Arbor, Mich: UMI. Moeller, Robert R. (2004). Sarbanes-Oxley and the New Internal Auditing Rules. Wiley. New Zealand. (1995). The role and functions of the Audit Office. Wellington: Office of the Controller and Auditor-General.

Social Incongruency in The Adventures of Huckleberry Finn...

Social Incongruency in The Adventures of Huckleberry Finn by Mark Twain As controversial as he is, Mark Twain has been accused by some, of being a racist writer, whose writing is offensive to black readers. His novels have also been labeled as promoting slave-era stereotypes. Therefore, many people believe The Adventures of Huckleberry Finn deserves no place on todays bookshelves. To those of us who have delved wholeheartedly into Twains wisdom and humanity, such accusations come across as ludicrous. To Twains critics, the novel is superficially racist for the most obvious reason: many characters continually use the word nigger. Yet, since the book takes place in the south, twenty years before the Civil War, such†¦show more content†¦If they were killed, it would be viewed simply as a financial loss. Twain is not being racist. He is simply conveying to the readers the nuances of everyday life in that time when slavery was common practice. Thats a small case in point. But what is the book really about? Its about nothing less than freedom and the quest for ones freedom. Its about a slave who breaks the law and risks his life to win his freedom and be reunited with his family, and a white boy who becomes his friend and helps him escape. Because of his upbringing, the boy starts out believing that slavery is part of the natural order of life. Yet, as the story unfolds, he wrestles with his conscience. When the crucial moment comes he decides he would rather go against the malformed values he learned in his lifetime, rather than betray his black friend. Jim, as Twain presents him, is hardly a caricature. Rather, he is the moral center of the book, a man of courage and nobility, who risks his freedom and his life for the sake of his friend Huck. The fact that Huck does not turn Jim in shows that Huck respects him, and has befriended him. By spanning their age and cultural differences with their friendship and trust, they form a bond: Maybe I better not tell. Why,Jim? Well, deys reasons. But you wouldnt tell on me ef I uz to tell you, would you, Huck? Blamed if I would, Jim? Well I blive you, Huck I-I run off. Jim! But

Yeats Essay free essay sample

Write an essay in which you give your reasons for liking/not liking the poetry of W. B Yeats. Support your points by reference to or quotation from, the poems that are on your course. In my opinion and from the sample of his poetry which I have studied, I would say that the poetry of W. B Yeats is very enjoyable to read. The themes of his poems are often easily identified with and his simple style of writing makes his poetry easy to interpret and understand. Although easily engaging with the themes of his poetry contributes to my liking of Yeats’ poetry, it is his gift of writing that has an impact on me. His use of powerful contrasts and breath-taking imagery easily make Yeats one of the greatest poets of the twentieth century. His poetry is interesting and thought provoking. As Seamus Heaney once said, Yeats â€Å"had this marvellous gift for beating the scrap metal of the day-to-day life into a ringing bell†. One the themes of Yeats’ poetry which interested me quite a lot was the theme of escapism. This theme is apparent in two of the poems which I have studied, â€Å"The Lake Isle of Innisfree† and â€Å"Sailing to Byzantium†. The Lake Isle of Innisfree† expresses Yeats’ longing to return home as he was in London at the time when he wrote it. The poet desires to escape from the world of grim reality to a pastoral utopia. In â€Å"Sailing to Byzantium†, Yeats’ once more is longing to escape but in contrast to â€Å"The Lake Isle of Innisfree†, he longs to escape the process of ageing as opposed to escaping from a physical place. The poet’s desire to return home is made clear in â€Å"The Lake Isle of Innisfree† as the poet describes the idyllic life of self-sufficiency â€Å"nine bean rows will I have there† and â€Å"a hive for the honey bee†. A place of great tranquillity is created in this poem, a place which we all aspire to go to â€Å" And I shall have some peace there, for peace comes dropping slow†. There is a sharp contrast in this poem, between the pastoral utopia of Innisfree and the dull, drab, urban world suggested by the image of â€Å"pavements grey†. The poem, â€Å"Sailing to Byzantium† concerns a voyage to perfection. In ordinary life, there is no perfection, a fact that Yeats recognises in the phrase â€Å"dying generations†. He rages against the weakness of an old man â€Å"a paltry thing† and claims that the body is â€Å"a dying animal†. Yeats intends to turn his back on the ageing process and seek immortality, hence his journey to Byzantium. Similar to â€Å"The Lake Isle of Innisfree†, Yeats believes that the place he wants to escape to is a place of perfection. Another similarity between these two poems is the use of contrast. In â€Å"Sailing to Byzantium† we are given a chilling image of the thin, wasting frame of an old man as a scarecrow in tattered clothes â€Å"A tattered coat upon a stick† and in contrast to this, we are shown the wonders of intellect as the poet tells us that all schools of art study what they compose and what they produce â€Å"Monuments of unageing intellect†. I found this theme particularly interesting as I could easily identify with it. Yeats longed for a retreat from all the pressures of civilisation (such as in â€Å"The Lake Isle of Innisfree) and from a process which we are subject to, ageing (such as in â€Å"Sailing to Byzantium†) and I feel we all can identify with him. Linking on from the previous theme was another theme which I found quite remarkable, the process of ageing. This theme is shown in the Yeats’ poems, â€Å"The Wild Swans at Coole† and â€Å"Sailing to Byzantium†. The Wild Swans at Coole† is an intensely personal poem of Yeats’, which conveys the poet’s sadness as he approaches the autumn of his life and the beauty and continuity of nature. The swans in this poem remind Yeats that he is ageing. This fact upsets him quite a lot. The swans are counted carefully â€Å"nine-and-fifty†, and are all paired off but one. Perhaps this lonely swan represents Yeats himsel f, another contributing factor to his loneliness. The poet laments the loss of his youth, when he â€Å"Trod with a lighter tread†, nineteen years earlier he earlier he was much more carefree. There is a strong contrast in this poem between the old, weary, lonely poet and the apparently ever-youthful, energetic and powerful swans. Yeats’ journey to Byzantium in â€Å"Sailing to Byzantium† is due to the fact that he wishes to become immortal, to flee the dreaded progression of ageing. He rejects Ireland as it is â€Å"no country for old men† and criticizes those who get too caught up in the wonders of life and who have no concerns about growing old â€Å"Caught in that sensual music all neglect, Monuments of unageing intellect†. The poet claims that one, namely, â€Å"an aged man†, can only break free from the spell of ageing if he is allow his spirit to break free â€Å"A tattered coat upon a stick, unless soul clap its hands and sing and louder sing†. Yeats obviously wants to bypass old age and become immortal in this poem and begs the â€Å"sages† to allow him to break away from his body, â€Å"a dying animal†, and to gather him â€Å"into the artifice of eternity†. In both â€Å"The Wild Swans at Coole† and â€Å"Sailing to Byzantium, a strong contrast is made. However, in â€Å"The Wild Swans at Coole†, Yeats merely seems envious of the youthful swans, in contrast to â€Å"Sailing to Byzantium† where he seems angry with the young who appear to waste their youthfulness. I found this theme very thought-provoking and therefore an entertaining theme to read about. A final theme which appeared in the poetry of Yeats which I studied was that of historical events. This theme appears in â€Å"September 1913† and â€Å"Easter 1916†. September 1913† is a quite harsh and critical poem by Yeats in which the key theme is Yeats’ profound disillusionment with the materialism and cynicism of middle-class Ireland. Yeats condemns those who â€Å"fumble in a greasy till† and who â€Å"add the halfpence to the pence†. There is a sharp contrast in this poem between the inspiring heroic past for which â€Å"all that blood was shed† and the dispiriting, mean spirited present where Yeats is waiting unt il the working class have â€Å"dried the marrow from the bone†. Each stanza of the poem represents a different idea. The first stanza begins with a derisive attack on a materialistic society which Yeats sees as being both greedy and hypocritical. Stanza two develops the contrast between past and present as Yeats considers the heroism and generosity of an earlier era. The reflective and sentimental tone is evident in stanza three in the rhetorical question about all â€Å"those exiles†, â€Å"All that delirium of the brave? †. Finally, the last stanza continues on this romanticised appreciation as Yeats imagines the â€Å"loneliness and pain† of the heroic dead. The repeated refrain in this poem â€Å"Romantic Ireland’s dead and gone, It’s with O’Leary in the grave† which alters slightly in the final stanza â€Å"But let them be they’re dead and gone, they’re with O’Leary in the grave† highlights Yeats bitter cynicism towards his contemporaries. â€Å"Easter 1916† displays Yeats’ admirable capacity for self-criticism in acknowledging his underestimation of those men who went to sacrifice their lives in the rising. This poem is a strong endorsement and a memorial to the rebellions. Yeats revokes his scornful opinion of Irish nationalists as he declares â€Å"All changed, changed utterly: A terrible beauty is born†. Yeats goes on to single out individual martyrs killed or imprisoned for their activities in association with the rebellion. He even mentions Major John Mac Bride â€Å"who had done (him) most bitter wrong† and whom he has always considered a â€Å"drunken vainglorious lout† and recognises that he too has been distinguished by his bravery and heroism. Although Yeats praises the rebellions in this poem for their bravery in contrast to his previous statements in â€Å"September 1913†, in my opinion Yeats overall disapproved of the Easter 1916 Rising. Yeats was a committed nationalist but he generally disapproved of violence as a means to securing Irish independence. The poet’s great respect for the revolutionaries is clearly shown throughout the poem but he still refers to the rebellion as â€Å"a terrible-beauty†. The poems â€Å"September 1913† and â€Å"Easter 1916† are similar in that they both reflect the political, cultural and societal atmospheres that were found in Ireland around the 1900’s. However, there is a huge contrast between them as in â€Å"September 1913† Yeats shows is great disapproval of the working class of middle Ireland, comparing them to the great heroes of the past who did everything to fight for an independent Ireland whereas in â€Å"Easter 1916† Yeats shows his appreciation for what the rebels have done in order to win back a free country. I have quite an interest in Irish history and so it is no wonder how Yeats recurring theme of historical events interests me. I found these two poems quite interesting as we see how Yeats view of Irish society changed from discontentment to admiration. In addition to the themes of Yeats being quite appealing and thought-provoking, I also found his style of writing quite likeable. The major features of Yeats style which I noticed throughout the sample of his poetry which I studied were his use of contrast, imagery and symbolism, repetition and finally, his evocation of sound and colour. The feature of style which I recognised most in the poetry of Yeats which I studied was his use of contrast. One example of this is in â€Å"The Lake Isle of Innisfree† where the poet contrasts a pastoral utopia and the grim reality of his urban surroundings. Yeats describes Innisfree as a seemingly perfect, magical place where â€Å"peace comes dropping slow† and where â€Å"midnight’s all a glimmer†. This contrasts with the only contemporary detail of the poem, â€Å"pavements grey†, suggesting the relentless concrete of the city. Another example of contrast in Yeats poetry is in â€Å"The Wild Swans at Coole† where Yeats creates a strong contrast between mortality and youthful vitality. The swans’ beauty and apparent seeming immortality are differentiated with Yeats’ ageing, mortal self. Yeats talks about how the swans are â€Å"unwearied still†, as their hearts â€Å"have not grown old† unlike his own. Yeats seems very envious of the swans and this is made clear throughout the poem. A strong contrast is also created between the merchants and the heroes in â€Å"September 1913†. The greed of the merchants who â€Å"fumble in a greasy till† seems quite pitiful when juxtaposed against those heroes who â€Å"weighed so lightly what they gave†, their lives for the freedom of Ireland from British rule. A final contrast between the imperfect physical world and the perfect timelessness of art is made in â€Å"Sailing to Byzantium†. Ireland is â€Å"no country for old men† while Byzantium is a â€Å"holy city† worthy of great art. Yeats uses of sharp contrasts throughout his poetry strongly show and emphasise his own opinions and emotions towards different subject matters. Contrast is used in almost all of the poems which I have so far studied by Yeats and so I now associate the use of contrast strongly with Yeats. I like this feature of Yeats style as it makes him a unique, memorable poet in my opinion. A second feature which I recognised in the poetry of Yeats was the use of imagery and symbolism. The imagery of beauty and tranquillity in â€Å"The Lake Isle of Innisfree† really appealed to me as a reader and I found myself aspiring to go to a place similar to this one day. This first image which appealed to me in this poem came from the second stanza, â€Å"There midnight’s all a glimmer and noon a purple glow†. I find this image very peaceful, beautiful and calming. I can easily imagine a beautiful starry night and a magical noon with a â€Å"purple glow†. A second image which attracted me in this poem came from the third stanza, â€Å"I hear lake water lapping with low sounds by the shore†. Although this line appeals more to our sense of hearing, an image of a picturesque shoreline where the lake is gently lapping to and fro still appears in my mind. The tranquil sounds in this line further enhance this wonderful image. We see the use of metaphors in â€Å"Sailing to Byzantium†. The title of this poem itself is a metaphorical journey, one of the mind. â€Å"A tattered coat upon a stick† creates the metaphor of a scarecrow as a worthless of an old man, who is â€Å"but a paltry thing†. Symbolism is also used in this poem, as the poet would prefer to take the form of an inanimate piece of artwork, a beautiful golden bird â€Å"set upon a golden bough† rather than being â€Å"fastened to a dying animal†. We see another example of symbolism in â€Å"The Wild Swans at Coole† as the swans themselves are a symbol of eternity. The swans, as a species, have not aged; they are â€Å"unwearied still†. The spiral imagery of the â€Å"great broken rings† is reminiscent of the spirals seen in ancient carvings representing eternity. Yeats use of imagery and symbolism throughout his poetry contributes to making his poetry so memorable and unique. I find that sometimes the images which he has created in my head remain in my head for some time after reading a poem of his. I like when the things I read, like novels and poetry, remain in my head for some time after I have read them as I see it as a sign of being good writing which I have enjoyed reading. Repetition was also another effective feature of Yeats’ style in my opinion. The use of repetition in poems such as â€Å"September 1913† or â€Å"Easter 1916† strongly conveys the emotions which the poet was feeling at the time. The repeated refrain â€Å"Romantic Ireland’s dead and gone, It’s with O’Leary in the grave† in â€Å"September 1913† gives further emphasis to the poet’s profound disillusionment with the values of middle-class Ireland. This is the same case as in â€Å"Easter 1916† but with a refrain of â€Å"All changed, changed utterly: A terrible beauty is born†. Repetition is also used in Yeats’ poetry to emphasise the importance of the point being made. This is the case in the poems â€Å"Sailing to Byzantium† where there is repetition of the word â€Å"sing†, â€Å"The Lake Isle of Innisfree† where there is repetition of â€Å"I will arise and go now† and in the poem â€Å"Easter 1916† where there is the repeated refrain at the end of every stanza. A final feature of Yeats’ style is the evocation of colour and sound in his poetry. Alliteration, assonance and onomatopoeia contribute both to the memorable images and musical quality of â€Å"The Lake Isle of Innisfree†. Also, the carefully chosen adjectives and effective use of alliteration helps to create the meditative mood of â€Å"The Wild Swans at Coole†. Both these features of style appeal to me as a reader as they make the poetry easier to engage with and easier to understand in my opinion. Overall, I would say that I strongly like the poetry of Yeats as I find it a pleasant, thought provoking read. As Robert Louis Stevenson said, â€Å"Yeats’ poetry is simple and eloquent to the heart†.

Australian Immigration Law Immigration and Border Protection

Question: Discuss about the Australian Immigration Law forImmigration and Border Protection. Answer: Introduction: 1. The Federal Court of Australia gave or rather delivered a groundbreaking decision for the matter of Waensila v Minister[1] for Immigration and Border Protection (2016). The matter is concerned with the Schedule 3 criteria for the application of partner visa. According to the legislation, as laid down under the migration rules, the primary applicant is expected to hold a substantive visa while making a valid application for the same. Even if they do not hold a substantive visa, they are expected to satisfy the criteria of Schedule 3 as mentioned under the regulations. The regulations further explain that an applicant can apply for a substantive visa only when they hold a valid substantive visa. The criterion as required under Schedule 3 can get excused only by the effect of subclause 820.211(2) (d) (ii)[2] of the Migration Regulations 1994. The authorized department gets satisfied reasons that there must be some undeniable reasons that prevented the applicant from holding a valid visa during the time of application for a substantive visa. Before the decision came in the common application of the Tribunal and the Department considered the requirement of the criterion to be in continuation at some stage in the time when such pertinent application is made. So, any state of affairs brought to the Tribunal or the Departments awareness which is distressing the situation of the applicant during or after the application of the visa will not be taken into contemplation while evaluating the submission made. The main significance of the Waensila decision consists of the situation that occurs during the time of application and what considerations are granted or not granted while evaluating the application. The full Court of Federal Court of Australia considered that the regulations do not impose the temporary restriction of the grounds created under compulsion with the waiver of criteria as mentioned under Schedule 3. So, while the interpretation of the subclause 820.211(2) (d), the court came to a decision that the compelling circumstances will be looked when the assessment of the application is made and not during the time when such application is made. With the effect of the assessment, the concerned department, as well as the AAT, should reflect on the state of affairs of the applicant as already obtainable conditions when the appraisal of the application is made. The opinion held by Justice Dowsett is that the requirements by the legislative regulations do not impose the limitation with relation to the time when the examination is made to check whether the applicant can satisfy the criteria. Rather he held a different view which explains that the waiver power can be applied or exercised at the prudence of the minister. The chronological drawback must not be treated in such a way that it becomes a relevant criterion for the application of the substantive visa. The other Justice in this matter, Justice Griffiths found that the waiver power is meant to lessen the hardships faced by the applicant. The waiver power enables the applicant to have the case individually assessed and the conclusions to be drawn after considering their personal grounds that created the difficulties and then assess the application in such manner. The legislative[3] regulations do not possess or express any provision which limits the existence of such situations that appe ar to be a compelling situation during the time of application of such substantive visa. As the expression is missing in the legislation, then rejection of any such compelling circumstances during the time of assessment of the document and coming to the decision will be considered as erroneous. The main importance of the decision brought some easement to the applicant as before the decision passed for the case; the applicant faced lots of difficulties for the application for the substantive visa without the existence of the valid visa. It is quite obvious for some applicant not to have the valid visa during the time of the application of the substantive visa which may include some serious circumstances that compelled them to make delay in the application for the visa which does not mean that they will be considered as making illegal stays except for some exceptional cases[4]. The introduction of the waiver rule has proved to be advantageous for such situations where the assessment o f the visa will be considered based on the situations of the applicant reducing the harassment. The decision of the matter expanded the applicants reliability on the grounds of the personal assessment of situations and also when applying for the Schedule 3 waiver. The decision even increases the projection of the applicants so that they can remain on-shore, while the processing of the application is carried out. With an addition of the advantage of the recent decision was made in the case, it is likely to have a retrospective effect on the previous cases similar to the situation as occurred in this matter. The previous case of the same matter situation can have the reliance on the compelling circumstances that occurred to them which genuinely prevented them from having a valid substantive visa during the time of application of the substantive visa. The matter even holds the importance as it opened a lot of aspects and opportunities for the existing cases of relevant matter. The court came to a conclusion that the matter required having the determination on the facts that occurr ed and what can be considered as compelling situations. The court even has the power to examine and review the cases consisting of a similar component of compelling situations. Usually, the rights of duration to check the matter for such situations are thirty- five days but, in this matter, Justice Dowsett, Justice Griffiths, and Justice Robertson came to the conclusion that the matter[5] can be still considered for a revision even if the period passed over or elapsed. The main importance of the decision for the matter is lies as it put emphasis on the section 55 and 65 of the Migration act 1994. Before the decision of the matter the requirement of the section were misinterpreted. It is clearly mentioned in the section that the minister is supposed to consider the information while assessing the procedure until he comes to a decision. In subsection(1), it is even mentioned that the minister is not required to delay in the decision making as the applicant told to provide further information but to consider them while making the decisions. Section 65 of the act explains that the application to be granted after satisfying every criteria in the migration Regulations 1994. Upon such cases it is found out that in certain cases the applicant might face some obligations for not fulfilling the criterion as mentioned in the regulations which may compel the minister to refuse the application and consider that to be a substantive visa. hence, concerning many situations which raised in different matter, the involvement of section 13(2)(d) of the Interpretation Act 1901 (Cth), was a necessity which gave scope for other matters to get revised even if that passed beyond 35 days. 2. The Tribunal and the Department interpreted the rule of sub clause 8320.211 (2) (d) (ii) the way it was written in the Migration Act, 1958. They focused more on the findings of the intention of the legislature that is, to waive schedule 3 of the Act compelling situations should be present at the time of making the application[6]. Hence, it could be said that the Tribunal and the Department followed the literal rule of statutory interpretation[7]. The Full Court overturned the decision and they analyzed the statute in a different way unlike how it was interpreted by the Tribunal. According to the Full Court, this section should not be interpreted in its literal sense as it is coupled with the discretionary power of the Minister. The Minister has the discretion to conduct an analysis as to when compelling situations exist or not and hence, it should not be limited to at the time of making an application. If compelling situations are present even at the time of or after making the application, the Minister can consider them as compelling situation enough to grant them visa. The analysis and the findings of the Federal Court showed signs of reliance on the golden rule of statutory interpretation[8]. This rule allows Judges to deviate from the normal meaning of the Act so that it avoids absurdity and ambiguity in the Act. The Judges rely on this statutory interpretation rule as this gives them the liberty of deviating from what is written in the statute. Similarly, in this case also Judges Dowsett, Robertson and Griffiths construed the meaning more than its limited meaning and gave a more relaxed meaning of the statute. Particularly the issue in this case was related to the satisfaction of the Minister whether or not compelling or compassionate situations are present in any given case. The Minister was restricted in considering only those situations as compelling which existed at the time of making the application. The Federal Court removed the absurdity by passing a judgment that stated that if compelling situations exists even after making an application of partner visa that should be regarded as compelling situation. Bibliography: Bains v Minister for Immigration and Citizenship [2012] FCA 649; (2012) 205 FCR 217 Boakye-Danquah v Minister for Immigration and Multicultural and Indigenous Affairs [2002] FCA 438 ;( 2002) 116 FCR 557 Interpretation Act 1901 (Cth) Legislation Act 2003 (Cth) Migration Regulations 1994 Waensila v Minister for Immigration Anor [2015] FCCA2276NSD 1088 of 2015