The Winding Stair And Other Poems - 1791 Words

As Professor Pethica points out, the volume The Winding Stair and Other Poems is extraordinary because â€Å"its textual history is particularly elaborate, even by Yeats’s standards.† Although I would love to explore the relationship between different editions, as we did when we talked about different editions of Wilde Swans at Coole,† the task is too huge to be tackled sufficiently in this paper. In order to preclude any ambiguity, I would like to clarify that whenever I use the title The Winding Stair and Other Poems in this paper, unless otherwise specified, I am referring to the last edition published in 1933. Since the early stage of Yeats’s career, the poet has been concerned with mortality. The poet seems to suggest that art is the†¦show more content†¦Losing all touch with the finer consciousness of the age it would be, not only irresponsible, but anemic† (Foster, 441). In the poem â€Å"Three movements,† the poet observes that â€Å"Shakespearean fish swam the sea, far away from land; / Romantic fish swam in nets coming to the hand; / What are all those fish that lie gasping on the strand?† (Finneran, 240) Yeats is neither detached Shakespearean fish, nor credulous Romantic fish; he is the fish that â€Å"lie gasping on the strand,† and the volume The Winding Stair and Other Poems is his struggle with the crisis of his age, both the age of the poet (nearly 70 at the time) and the age of the world (1930s). We have talked a lot about Yeats’s dialectical effort to transcend mortality and achieve immortality in his poetry. Such effort to transcend mortality presupposes the dichotomy between life and death. Indeed, in previous volumes, may concepts are contingent upon a symmetrically opposing idea: the symbol of the Mask presupposes the dichotomy between self and anti-self, and many of Yeats’s poems feature the dichotomy between female and male. However, in the volume The Winding S tair and Other Poems, Yeats points out a simple yet fundamental fact, that these dichotomies are all human constructs. In the poem â€Å"Vacillation,† the speaker solemnly observes that â€Å"Between extremities / Man runs his course† (Finneran, 250). The most important dichotomy that Yeats inspects in this volume is the one between life and death. The poet pointsShow MoreRelatedAnalysis Of Zadie Smiths Swing Time1292 Words   |  6 Pageswithout much thought. In truth, though, the timeline was thoroughly considered by the author, and every jump or apparent gap in the book’s plot is intentional. While reading Swing Time, I perceived the narrator’s leaps through time as though she were winding a broken clock—the clock hands spun erratically around the clock face, seemingly choosing at random on which time it wished to land. Smith uses this broken clock motif to deliver her message in the best possible way; she wants to illustrate the generalRead Mo reGwendolyn Brooks As A Poet2100 Words   |  9 Pagespoet found comfort in reading and writing, which her parents actively encouraged Brooks’ mother declared to her, that she is going to be a poet. Brooks published her first poem Eventide at age thirteen in American Childhood magazine. At age sixteen, she met Langston Hughes, who gave her words of encouragement after reading her poems at a poetry reading. In 1934, Brooks graduated from an integrated high school with a career at the Chicago Defender. Soon after graduating from Wilson Junior College inRead MoreAnalysis Of Theodore Roethke s The Waking 1335 Words   |  6 Pagesnatural imagery in his writing to express more complex ideas. As one would expect, his poem â€Å"The Waking† is no exception. In this work, Roethke uses the interaction between the speaker and the natural world in order to embody the progression of cognitive awareness throughout the span of a single human life and to depict how one understands such knowledge through the senses, experience, and thought. Roethke opens the poem with the seemingly oxymoronic line â€Å"I wake to sleep, and take my waking slow† (1)Read MoreEavan Boland and Eilean Ni Chuilleanain Poetry Analysis2557 Words   |  10 Pagessexuality. When comparing Boland’s poem Woman in Kitchen, and Ni Chuilleanain’s The Lady’s Tower, we see both poets attempting to redefine femininity. Both of these poems display ways in which the realm of domestic life can be translated into poetic material. In The Lady’s Tower, Ni Chuilleanain figures female sexuality in terms of housekeeping. Even in the title, the conventional phallic image of the tower is being challenged. This continues in the first few lines of the poem when Ni Chuilleanain ascribesRead More Use of Symbols in Yeatss Work, A Vision Essay3300 Words   |  14 Pagesof all powers whether they are used consciously by the masters of magic, or half unconsciously by their successors, the poet, the musician and the artist (p. 28). Late r, in his introduction to A Vision, he explains, I put the Tower and the Winding Stair together into evidence to show that my poetry has gained in self possession and power. I owe this change to an incredible experience (Vision p.8). The experience he goes on to relate is the preliminary stage of the composition of the work itselfRead More Use of Attics in Literature Essay4376 Words   |  18 Pagesas I would: Not psychologically. A house with an attic seems to resonate for us with more meaning and significance than a house without one. Attics make us think of history, interesting artifacts, old toys, books, clothes, linens, jewelry, and other treasures—but, most of all, of deep, dark, and significant family secrets. It was in the attic of the house that I grew up in that, as a snooping teenager, I found the packet of letters from my mother to her first husband. Her FIRST husband. I hadRead MoreAnalysis Of Lewis And The World Of Wonder 2202 Words   |  9 Pageshallways, and dusty attics. Imagine exploring a house like that. Jack also liked exploring books. His mother and father loved to read, and they saved all their books. They filled the New House with books – books in the study, in bedrooms, and on the stair landing, books in the attic piled up to Jack’s shoulders. Oh, the splendid hours he spent reading! On rainy afternoons these books transported him to different times and different worlds. Jack made up his own country called Animal-Land. The animalsRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesChristian Holdener, S4Carlisle Publishing Services Composition: S4Carlisle Publishing Services Printer/Binder: Courier/Kendallville Cover Printer: Courier/Kendalville Text Font: 10.5/12 ITC New Baskerville Std Credits and acknowledgments borrowed from other sources and reproduced, with permission, in this textbook appear on the appropriate page within text. Copyright  © 2013, 2011, 2009, 2007, 2005 by Pearson Education, Inc., publishing as Prentice Hall. All rights reserved. Manufactured in the United

Summary Of Aunt Jennifers Tigers By Adrienne Rich

1. In Aunt Jennifers Tigers by Adrienne Rich (369), the element that stands out most for me in the poem is lyric. This poem is about the life experience of dead Aunt Jennifer who spends her whole life looking for little freedom. Rich describes the art of Aunt Jenniffer that speaks for her feelings and her pent ups springing from years of critical relationship. The massive weight of Uncles wedding band / Sits heavily on Aunt Jennifers hand. exhibits that Aunt Jenniffer is now becoming weak under the ordeals of an unhappy marriage that she cant even bear the weight of wedding ring. They do not fear the men beneath the tree shows beyond doubt what Aunt Jenniffer aspires for but cant attain. So she lives it through her art. The poet†¦show more content†¦Today I sniffed / Many dog behinds-I celebrate / By kissing your face., the dog rubs its face in the back of other dogs and then comes to kiss people around it which is disgusting. I sound the alarm! says the dog hates the paper man. It left its hair on the rug. The poet is drawing attention to the daily activities of a dog that the reader is unaware of. 4. In Oh No by Robert Creeley (392-393), the element that stands out the most for me in the poem is irony. The poem is about the success and wealth a person achieves in life after all the hard work that kept him away from his beloved ones. If you wander far enough / you will come to it outlines that when a person achieves success, he reaches a level. and all your friends will be there with smiles on their faces recounts that a person will have friends there which contradicts with the title of the story Oh No. So there is verbal irony in the poem as this place is wired to him where all the people are selfish and Oh No is the poets response. Therefore, the poet doesnt like the place. The is irony in with smiles on their faces because their smiles dont mean anything and are fake. In general, the poet appears to be saying that the world is full of selfish people and no one cares about another person. 5. In Carnation Milk by an anonymous poet (415), the element that stands out the most for me is the low diction. The poet talks about how all the work in the fields appear to be useless when

Character Analysis of Macbeth Free Essays

string(278) " husband manhood is the device she uses to influence him because she knows that Macbeth and most warriors of his time put most of their effort into being the greater man and such insults drive Macbeth to act without question especially when he feels his manhood is in question\." In the play we can easily see that Macbeth is driven by ambition and later on in the play tortured by his regrets which manifest a great deal of inner conflicts seen in his soliloquies. Macbeth is a man dominated by a strong moral sense, a man who has a profoundly sensitive conscience and who knows at each stage the moral consequences of committing murder Macbeth at the beginning of the play is mentally stable and a good man but due to certain influences (supernatural and normal) and his own flaw being his †vaulting ambition†. His values and his better aspects begin to dwindle under his growing desire for power. We will write a custom essay sample on Character Analysis of Macbeth or any similar topic only for you Order Now Macbeth is an example of a normal man that has done a monstrous deed and from this deed giving rise to regret and paranoia, signalling his decline which eventually led to his tragic downfall. There are many redeeming qualities of his character and Macbeth is essentially a good man but ultimately is the architect of his undoing. At the beginning of the play he is first qualities are introduce to us by the bleeding captain explaining his heroic performance and valour shown on the battle. He is described as †great† and †valour’s minion† which shows that he is very willing to serve his king and country and strives to help Scotland to the best of his abilities and all these merits gained during his battles help his ambition to grow. ‘I have no spur’ he states, ‘to prick the sides of my intention, but only vaulting ambition’ this clarifies that he is very ambitious almost to the point that it might harm his own interests in the future which inevitably happens leading to his downfall. Another good example of his unstable ambition is when the three weird sisters begin to address him with title such as †Thane of Cawdor† and tell him that he †shall be King hereafter† following this we very quickly see his interest in these equivocal prophecies †stay you imperfect speakers† , this conveys that maybe he thinks he could attain these titles and from this it is evident his ambition will try to do everything in its ability to strive for this greatness and promised glory even though the witches had explained nothing else making it clear that his ambition is also blind. His ambition is so great he acts on the words of strangers that he has never met before and becomes ‘rapt’ in a world cut off from others which is evident in his soliloquies where in each he equivocates within himself about what is good and evil which both fight for mastery over him and this ‘evil’ and his ambition seem to go hand in hand throughout the play and causes him to do things he regrets which build up and becomes ‘a dagger of the mind’ and we see throughout the play the damage being dealt to his moral being. Another example of his blind ambition would be witnessed in Act 1 scene 7 when Lady Macbeth questions his bravery and insinuates that he is a †coward† but Macbeth is adamant that he should prove himself a man regardless of what he is actually about to do which shows he is ambitious to impress others. Another last example of his ambition his with his goal to see the whole situation through and says †I am in blood stepped in so far that, should I wade no more† and that †returning were as tedious as go’er . † This shows he is eager to see through what he had started till the end. Macbeth’s ambition has become dehumanised and will also end himself. Aside from Macbeth’s ambition we also witness in times of his self doubt when his rational mind and conscience starts to extinguish his ambition, the bad influences from many different sources seem to slowly dissolve his better qualities and set him back on the road to moral decline and his doom. Initially the witches are the first to influence him, telling him he will be promised power and glory but never say he should act on or actually do anything at all but non-the-less kick start his decline. Later on in the play when he reencounters the witches again they show him three apparitions one of which explain that he should †Beware Macduff† which influence him to order the killing of Macduff and his family which clearly shows how heavily influential these weird sisters are with regards to Macbeth acting on the prophecies with such unfaltering hastiness. The next influence and I think is one of the more dominant influences in the play his Lady Macbeth. Lady Macbeth gave herself the responsibility to influence Macbeth and act when he wouldn’t (which she never appears to do), calls upon the darkness and †spirits that tend on mortal thoughts† to instil her with masculine features as to aid Macbeth in is goal for power. The first example of her influencing Macbeth is in Act 1 Scene 5 she explains how he should †Look like the time† and †bear welcome† in his eyes during the banquet that the King Duncan is to at their home and to †look like the innocent flower but be the serpent under’t† as in an effort to deceive The king to knowing where their true intention lie. This example of her influence is much softer in contrast to Act 1 Scene 7 which is a much harsher brand of influence. During the scene Macbeth states he †will proceed no further† in their plans and the King †hath honoured him of late† to which Lady Macbeth snaps at him saying †was the hope drunk wherein you dressed yourself† implying he was only brave whilst inebriated and also asks him if he would rather live like †a coward† then to carry on with the plans he first begun. This is a blow to Macbeth’s manhood with regards to him being a coward and says he would do anything that will prove his masculinity. These attacks on her husband manhood is the device she uses to influence him because she knows that Macbeth and most warriors of his time put most of their effort into being the greater man and such insults drive Macbeth to act without question especially when he feels his manhood is in question. You read "Character Analysis of Macbeth" in category "Papers" Another factor in the play that influences Macbeths which manifested from his monstrous deed is his paranoia. The first signs of this paranoia is evident in act when he states †to be thus is nothing but to be safely thus†. This shows that he feels unsafe and that unless you are safe you are nothing and now he is influenced to destroy anything which might jeopardize his safety and the first obstacle being Banquo. Reasons such as †his royalty of nature reigns that which would be feared† and Macbeth states his mind is full of scorpions and his life is filled with ‘terrible dreams/That shake us nightly’, following these thoughts he quickly and subtly organises the killing of Banquo by means of hiring assassins. This action is a major step in Macbeth’s moral fibre due to the reason that Banquo was originally his most trusted friend and ally and the evidence he is beginning to use murder as a tool to solve most of his issues and concludes with himself that it is the only solution to his problems. There are also signs of the influence of jealousy with regards to when Banquo was told during the first encounter with the witches that he would †have kings but be none† and Macbeth realises that upon his head he now has †a fruitless crown† and †a barren sceptre† in his grip which angers him by the knowledge that his sons (if he ever has any) will never be air to the throne, this being another reason to murder Banquo. With regards to the influencing factors we see that at the beginning of the play Macbeth is mainly intervened by external forces influence but as the play proceeds slowly he withdraws from his wife and friends due to again his paranoia and becomes more fuelled by his emotions, the predominant emotions being fear and jealousy. Macbeths regret in the play with regards to the murder and following murders is one of the more important issues to mention, regret being the catalyst in which his characters morality and mental stability are remoulded by traumatic experience and long term symptoms of his guilt. The first obvious example of his regret is scene when he attempts to opt out of the plans of murder and conveys that he feels guilty for any of these nefarious plans even crossing his mind but at this moment in the play he is not tortured by his guilt or regret obviously until he actually commits the crime but until then and right up until he is about to murder the king he is more greatly affected by anxiousness to the extent that he hallucinates. After the murder has been committed he is very obviously traumatised and is paralyzed, unable to move due to his mind being completely occupied with what has happened. The damage dealt is clear when he says that he heard a voice cry †Macbeth hath murdered the innocent sleep† which shows the beginning of his restless nights which is the first harsh blow to his mental health. Also in this scene Macbeth talks about the blood on his hands as if it is a metaphor for the guilt and in contrast to Lady Macbeth saying †a little water clears us of this deed† make replies that not even all the waters of †Neptune’s oceans† could not wash away this blood or guilt from his hands. We can see his guilt and regret build up and burst out as witnessed in the banquet scene where Banquo’s ghost appears only to him and a mental breakdown takes place with moments of Macbeth almost unconsciously confesses the details of his to murders in the presence of lords to which the pressurised Lady Macbeth desperately tries to disguise. This ghost Macbeth is seeing in my opinion is not real but a complete manifestation of his guilt and regret and his better side subconsciously is trying to give himself up an attempt to save his ‘damned’ soul, with regards to the quote where he states he would †jump the life to come † meaning he is aware he will be punished in the afterlife. In Act 5 scene 3 we see that regret and guilt has affected to the extent that he nearly loses the will to live and feels that live is void of meaning †I have lived long enough: my way of life is fall’n into the sere, the yellow leaf† he also realises that his poor decisions have bereaved him of things that would have originally accompanied his old age such as †honour, love, obedience† and †troops of friends† none of which he shall have to look forward to in his future. This indicates he is very regretful of almost everything he has done right back to the killing of Duncan. Throughout the course of the play Shakespeare weaves into the storyline small respites in which Macbeth’s slowly declining character shows moments that magnifies what is left of the qualities that redeem slightly in the audiences perspective and shows them he has not completely transformed in this remorseless †tyrant† but is still just a man that has performed a monstrous act. The first example of these redeeming qualities is in Act 1 scene 7 where he says he †will proceed no further in this business† and acknowledges that king Duncan †hath honoured† him recently for his bravery in almost single-handedly ending the battle in the opening scenes of the play. At this point we see he has a good moral sense and instilled with the highly valued qualities such as respect and honour but Lady Macbeth succeeds in convincing him otherwise diminishing and muting these values in him. Throughout the play, we constantly see that Macbeth has a conscience towards his actions and does always have a general sense of right and wrong. . Conscience is exhibited after he kills Duncan but can’t stand to look at the body. †I am afraid to think what I have done; look on’t again I dare not†. This lets us see that after Macbeth killed Duncan his conscience will not let him look at what he has done. He also realized what he had done could not be changed and it will affect him for the rest of his natural life. Macbeth understands that he is marked for life and this realization in itself one of his redeeming qualities. Another minor example of a redeeming quality is that Macbeth †is too full o’th’milk of human kindness† and that he is†art not without ambition† but has the absence of †the illness† being ruthlessness. Back to the issue addressing his conscience with regards to it being a redeeming quality that is fighting a losing battle against the rest of the conflict within him. We witness many times his conscience trying to override his normal behaviour. Macbeth’s conscience creates the ghost of Banquo in an attempt to make him subconsciously confess to the murders which make us realise he is very sorry for what he has done which redeems him slightly through sympathy. One last sign of redeeming qualities is neat the end of the play where he stares in the face of death. He contemplates suicide by falling on his own sword as †Romans† used to do but even though he knows he has no one on his side he will fight to the end and die an honourable death showing his original bravery which he once used to fight for his country which reminds us that he was once a great hero. To conclude Macbeth is a tragic hero. A man with an ambitious but a victim of temptation and the pseudo prophecies of his rise to power which seemed so close at the time was actual the beginning of Macbeth’s change from hero to tyrant. He was used as a vessel for chaos by the witches to plant their ideas of power into a fertile mind which was nurtured by his blind ambition which grew into an unstable mind tormented by regret and guilt. How to cite Character Analysis of Macbeth, Papers

Acceptance and Adoption of Continuous Research †MyAssignmenthelp

Question: Discuss about the Acceptance and Adoption of Continuous Research. Answer: Introduction: In the case under consideration, after reviewing the information, the equipment group has been linked to the manufacturing software and computer aided design which do not get any support from supplier- provided antivirus protection and security. Thus the entire system as a whole is deeply subjected to corruption risk. The risk of corruption occurs when there is the loss of relevant data fed into the system. As a result the company may face several problems (Zadek, Evans and Pruzan 2013). A single supplier is involved in providing the LAN facilities as well as purchasing the information technology related equipment. This is understood by reviewing the system further. It can also be said that only one person provides the services and also maintains the security files. Due to increasing chances of fraud, no sort of segregation or demarcation of duties has been allowed by the company. As an example, it can be stated that, Mr. Tony Lee has access to all the individual accounts. Thus, it is possible for him to make changes to the accounting system amounts in relation to the payments when the company owes him due to the facilities and the IT supplies he provides. Security controls are bound to be hampered when a number of people use the same password. Problems arise when a majority of the personnel use a particular password. In cases of fraud, the blame or the confrontation passes from employee to employee but does not lead to a valuable solution. It should also be understood that in such cases even the accounting clerk has access to the highly confidential information of the company. The clerk can easily leak out the valuable information to the competitors of the particular company in the industry. The accounting clerk can also carry out fraudulent transactions for his benefit or for the benefit of other parties (Scapens 2012). Again, the supervisors also use similar passwords for time sheet data entering. There has been no limitation to the authorisation of the access in the entire system. It is highly probable for the supervisors to easily change the time sheet data of different departments by using the same password. Although there have been a differentiation or segregation of duties in the accounting system possible by the individual passwords provided to the accounting staff. This has been done for word processing but the staff still use a single password for the entry of data. There is also the possibility of conducting frauds on behalf of other employees by the use of a common password and account, which is hugely detrimental for the company. The detection of fraudulent transactions in such cases is extremely difficult and a challenging task (Davidson, Desai and Gerard 2013). Backup data maintenance: According to the framework of internal control, backup files or harm copy format of data should be kept out of the surroundings of the office to ensure protection of the valuable documents from the risk of loss or damage of some sort. There might be the possibility of occurrence of any natural disaster or any mishap in the office and in such cases the backup to the valuable data will be maintained in some secure place outside the office. Tiffanys Office stores the backup data of the MTI in the form of tapes. There is the possibility of easy alteration of the data stored as backup. This can be accompanied by alterations in the accounting software. In such cases, even reconciliation of the information cannot help the fraud to be detected. For hiding the fraudulent activities, the setup of explosion activities in the office premises can lead to the loss of backup data also. In connection to the analysis of the past statement, it can be said that, in several situations in the past, there has been the loss of backup files but even after informing the concerned authorities, no real action has been taken by them (Bell and Griffin 2012). It can be inferred from the provided information that there is the existence of a healthy relationship between the supervisors George and Tiffany. The company provides the supervisors will several additional facilities including the provision of microcomputers to facilitate the work from home possibility as well as help them meet the deadlines of production for important and big customers of the organisation. The company system is extremely effective where the supervisors have the facility of being mobile in their nature of work and they are not bound to work only in the office. The issue of huge concern is the security of the office system. The security of the office system has been identically copied in the microcomputers (Vasarhelyi et al. 2012). The probability of the companys strengths and weaknesses being disclosed to the industry competitors is huge and of great concern. The data need to be protected from the risk of disclosure. In case the computer system has been stolen, the party involved in theft can easily access the data of the company. Even the tasks, which are confidential, like the quotations or designs are accessible. The microcomputers being remote can be taken anywhere and the confidential data accessed (Richardson 2012). Attendance and calculation of the office hours require an efficient and easy system and hence the use of the employee plastic card is ideal. The card can be easily linked to the accounting processes accounts and time sheets making it effective. In the office, at MTI, the system of the card has been implemented where the employees can swipe their individual cards both while entering as well as leaving the office. The card system however needs a careful monitoring by the gatekeepers or the guards in the office to prevent any fake entries or fraudulent activities. It is possible that the employees use other cards to fake the entry of those employees into the office who are absent. Any unauthorised person can conduct prohibited activities in the working area by using the card. People involved in any criminal or fraudulent activities can access the office data. The systems of costing and the employee card has been linked. Scanning of relevant information has been done by a laser pen.. Des pite these facilities and services, the presence of manual monitoring is of utmost importance to prevent any sort of numerical errors and frauds and to facilitate the costing services (Ivers et al. 2012). Accounting and administrative staff: To avoid the work evaluation or monitoring by the same individual the segregation of the duties has been recommended by the authorities. It is natural for the employees to feel hesitant in finding faults in their own tasks or work. In case the accounting system of MTI is considered, tasks involved with the entering of a high volume of data, the accounting department requires the help of at least two admin staff members. The staff members are also involved with the filing activities and the reconciliation of the data with the related documents (Kogan et al. 2014). The errors done by the members will not be corrected by the admin staff when they reconcile the documents with the annual documents. Successively the system will have errors and they will be automatically forwarded in the successive steps. Thus the final steps will contain errors in the data entry as well as the mistakes are bound to be forwarded and it will lead to the assumption that mistakes have not been recognised corre ctly by members of the office staff (Andress 2014). The process and activities of accounting point to the fact that Tiffany and George is extremely dependent on a particular employee Isabel, involved in the accounting and purchasing process at MTI. The number of linked activities has been performed by this particular employee Isabel as it has been found. Despite her origin being in a different country and being not really trained in the accounting activities, she was appreciated for her quality of work and a positive relation with the suppliers (Ng, Harrison and Akroyd 2013). However there is the possibility of Isabel being involved in fraudulent activities and providing extra benefits to the suppliers and involved in the fraud coordination of supplies. It is also possible that Isabel is a secret member of another company which is a competitor and is employed with the task of providing all significant and confidential information to her company. She may also be working in order to supply material of desired quality and price to the company. Louis has provided the information regarding the server crash of the company and the system of accounting should be connected with a solo server with which other systems are also attached. In this case, it is possible for the other departments to access the information thus leading to fraud (Johnson et al. 2014). Substantive Procedures for work in Progress Inventory: It needs to be ensured that the procedure in the balance of progress and inventory which is shown in the year end must be connected to the orders that have been obtained at the time of the MTI reporting period. Due to this, the dates on those orders, which are put into the spreadsheet, need to be checked and reconciled, ensured if they are at par with the time span or not. It should be ensured that all job orders and the sequential numbering related to the work orders in progress during the reporting period should be entered in the system. This should be done to confirm the completeness of all the orders. To assure the existence of inventory, there should be a physical counting of the numbers of the jobs, which are entered into the spreadsheet. This is done to facilitate identification of items being added without having any sort of physical existence. Apart from this the assertion of completeness can also be audited with the help of this system, along with the identification of items which cannot be recognized in the spreadsheet. A sample of orders require to be selected for the reconciliation of the physical quantity of those items which are produced as well as the orders which the customers receive as mentioned in the spreadsheet. The existence as well as the assertions of completeness can be attained with the help of this reconciliation procedure. There are two types of inventory in the hands of the company, including the individual components as well as the raw materials. The ownership of the said items should be verified by understanding and analysing the documents, which are related to the GRNs or purchase invoices. Going by the system the completion percentage has been recognised as per the task number, which have been done for each of the job orders. A physical examination of the sample of the items should be executed for the checking the accuracy of the percentage of completion. The review of the physical completion and items of reconciliation should be done with those mentioned in the spreadsheet. Complex manufacturing processes involve tasks, which are performed simultaneously. There lies a difficulty in obtaining an accurate percentage in case of difficult and complicated manufacturing processes. In such cases however, the services of the expert can also be utilized. Depending on the information provided by George and Tiffany, the information available need to be explained clearly to check the practical implications as well as its reliability. The different factors on which the multiple cases have been computed need to be reviewed. This facilitates fulfilment of the assertion of valuation. In order to check the measurement assertion and accuracy there needs to be a recalculation of the items which constitute the sample. The materials, which are used, for every order as well as the hours of labour in the selected sample need to be identified. The multiple factor needs to be changed as well to calculate the overall amount to reconcile with that written in the spreadsheet (Griffith, Hammersley and Kadous 2015). The invoices of the suppliers obtained in reality require to be verified and reconciled to the different changes performed in the system of costing. In situations where there are varied prices for similar material in different months, the utility as well as the allocation of the costing method of inventory should be recognized and the accuracy of the orders as well as work in progress inventory should be checked. This particular procedure helps in the fulfilment of allocation assertion. The external confirmations related to the invoice detail and the costs and quantity should be obtained. The data entered into the time sheet and the number of hours worked by the employees in reality should be reconciled. Any further checking requires the manual sheet to be obtained from the managers to review any dissimilarity regarding the number of hours worked and the attendance. Moreover, the number of cards issued as well as the employee number mentioned in the spreadsheet requires to be reconciled and the inspection of the outcomes should also be done. Advance paid by the customers: The customers who pay advance against the material under the billing process need to be identified and inspection of the connected items should be conducted to verify that the customer owned material is not added in the spreadsheet as work in progress. Starting at the beginning to the billing order, an audit trail is needed to be performed in order to analyse all the supported documents and also to reconcile. The completeness, accuracy, existence and also the measurement assertion in the work in progress section should be identified. The formula Isabel used to recalculate the final value of work in progress to be given in the balance sheet should be used. The corrections should also be incorporated and inspected in the formula for reconciliation of the calculated amount. During the inspection of the physical counts and inventory movements of the inventory in transit the reporting period has to be identified. The present reporting period is related to the inventory and the rewards need to be transferred, it should be shown in the year end. The reconciliation of the selling price of the orders with their actual cost is done to identify the orders whose cost have exceeded the selling price. The damaged inventory also needs to be examined physically and the value also needs to be obtained through the market. Damaged goods should also be identified by physical inspection. References: Andress, J., 2014.The basics of information security: understanding the fundamentals of InfoSec in theory and practice. Syngress. 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