Thursday, March 26, 2020

First Love, by John Clare and La Belle Dame Sans Merci, by John Keats Essay Example

First Love, by John Clare and La Belle Dame Sans Merci, by John Keats Paper The two poems, First Love, by John Clare and La Belle Dame Sans Merci, by John Keats have a similar theme, unrequited love. Compare and contrast the poets effective use of language and form to convey their ideas effectively. In the poems First Love, by John Clare and La Belle Dame Sans Merci, by John Keats both poets deal with unrequited love. In Clares poem, it is the love of the knight for the woman, which is not returned. This is very similar to Keats poem where it is a knight again whose love for a woman is not returned. Both poems portray romantic poetry to us. In the pre-twentieth centuries romance was imaginative love like that shown in Clares poem. This type of romance is similarly shown in Keats poem. In Keats poem, we also see modern romance, which is romantic love. We will write a custom essay sample on First Love, by John Clare and La Belle Dame Sans Merci, by John Keats specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on First Love, by John Clare and La Belle Dame Sans Merci, by John Keats specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on First Love, by John Clare and La Belle Dame Sans Merci, by John Keats specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Clares poem is set in contemporary times; he is recounting the experience of falling in love for the first time: I neer was struck before that hour With love so sudden and so sweet. This makes it clear to us that the knight in the poem is falling in love for the first time. Keats poem on the other hand is set in the times of King Arthur, which was the thirteenth century. The time, which the poem is set, is well suited to the context of a bewitched knight. In Clares poem no blame is given to the girl whom he falls in love with maybe because she did not deliberately set out to captivate the knight like the enchantress in Keats poem appears to do: She lookd at me as she did love, And made sweet moan. This is very similar to the woman in Robert Brownings poem Porphyrias lover who seduces the man by baring her shoulder and murmurs how she loves him. In both poems, both of the knights in the poem seem to fall under the spell of the woman. This is shown on the very first line of Clares poem: I neer was struck before that hour The use of the word struck gives us an image of someone unexpectedly being hit by a spell. The word struck also gives us an image of someone being struck by one of cupids arrows, which put someone under a spell making them fall in love. This makes the use of the word struck very effective. This can be seen as similar to the Knight in Keats poem that also appears to be under a spell: For sidelong would she bend, and sing A faerys song. The mention of faerys suggests something supernatural, as fairies are small creatures, which possess magical power, which could be used to put someone under a spell like in the poem. These spells seem to make the knights loose their vision, feel trapped, and look pale. These effects are very similar to the imagery, which is used throughout both poems. In Keats poem, he uses the image of how pale the man is throughout the poem to show the effects of the spells: O, what can ail thee, knight-at-arms, Alone and palely loitering? This can be linked to the description of the people in his dream: I saw pale kings and princes too, Pale warriors, death-pale were they all This can finally be linked to the use of the word palely at the end of the poem: And this is why I sojourn here Alone and palely loitering, This imagery used by Keats is similar to that which is used by Clare: My face turned pale as deadly pale, Although in some parts of the poem the imagery can be seen as similar, some of the imagery used is also different. It is different because in Keats poem the imagery is often literal: She took me to her elfin grot, While in Clares poem the imagery is often metaphorical: And stole my heart away complete. This can be linked to the form of the poem. Clare sets his poem in every day life and feels as though his heart has been stolen. This puts a literal interpretation on a romantic clichà ¯Ã‚ ¿Ã‚ ½. Clare then extends this metaphor both literally and metaphorically. Keats poem is different to Clares poem because it is written in the form of a ballad, which tells an Arthurian tale in which a knight falls into the clutches of a cold-hearted enchantress: La Belle Dame sans Merci Hath thee in thrall!' The story of this poem is told as a tale within a tale in which the poet meets the knight who recounts an experience. The use of the two voices in this poem is useful because it draws us in. First with the poet arousing our curiosity on the first line: O, what can ail thee, knight at arms, Then the knight satisfies the curiosity aroused by the poet: I met a lady in the meads, The way which the poet uses repetition of the word palely emphasises death and sickness. The idea of death is also emphasised by the setting of the poem, where the sedge is withered and birds do not sing. This does not only signify death but also prepares us for something sinister: The sedge has witherd from the lake, And no birds sing. These images of death are used throughout the poem. In both poems, the experience has affected the men and will for the rest of their lives. In Clares poem he can never fall in love again: My heart has left its dwelling place And can return no more. While the knight is forever trapped to pine away and die on the hillside unless the spell on him is broken: And this is why I sojourn here Alone and palely loitering, Clares poem is written in the form of an autobiographical account of an experience. Keats poem on the other hand is a ballad, which tells a salutary tale. Although they are written in different forms they both show the same thing, how powerful and destructive love can be. Both of the poems show victims of love. Clare is clearly a victim of love and Keats is victim of La Belle Dame who uses love to achieve power over him: And sure in language strange she said I love thee true. Clares poem is set out in three eight line stanzas which rhymes on alternating lines The first two stanzas show the immediate effect of his falling in love, and the final stanza then draws the experience together as life changing. In contrast to Clare Keats uses the traditional form of a ballad where each stanza contains four lines and rhymes on every other line. This makes Keats poem very lyrical and the poem forms a warning against love. The use of sans merci is very significant because it is clear to us that La Belle Dame is either a sorceress or enchantress. By using sans merci, we see that she does not have mercy for the men which she puts under her spell as she quickly loses interest after they are in her clutches. She is always looking out for new conquests, relishing her power over the men. No one can resist her charms not even the most powerful of people such as kings, princes, and brave warriors. In both poems, both of the poets John Clare and John Keats give us their similar views on love causing illness and death. We see this as realistic as in both poems the poets use literal and metaphorical imagery to persuade us that love causes illness and death. In Keats poem, the knight becomes pale as if he is ill which enforces Keats view of love as an illness. In Clares poem, he has lost the ability to love as if he is ill.

Friday, March 6, 2020

A Brief History Of Internal Auditing In Mauritius Accounting Essay Example

A Brief History Of Internal Auditing In Mauritius Accounting Essay Example A Brief History Of Internal Auditing In Mauritius Accounting Essay A Brief History Of Internal Auditing In Mauritius Accounting Essay Nowadays, it is going progressively hard to disregard the construct of Internal Audit in the concern universe. Among the well known definitions of IA, there is the Institute of Internal Auditors ( IIA ) ( 2009 ) which defined it as: An independent, nonsubjective confidence and consulting activity designed to add value and better an organisation s operations. It helps an organisation carry through its aims by conveying a systematic, disciplined attack to measure and better the effectivity of hazard direction, control, and administration procedures. This definition embodies a complete position of IA with respect to put on the line direction, control and administration ( Leung et al. , 2011 ) . The Internal Audit Function ( IAF ) should therefore non merely analyze the effectivity but besides assistance in the betterment of the hazard direction procedure ( Pickett, 2010 ) . 1.1.2 A brief history of internal auditing in Mauritius In Mauritius, the recent developments in the field of IA have led to a renewed involvement in this peculiar construct. In the past decennaries, IA was seen as a mechanism to double-check the 1000s of fiscal minutess that were posted to the histories each hebdomad ( Owusu, 2012 ) . In contrast, today s IA facilitates the development of suited controls as portion of a wider hazard scheme, and provides confidences on the dependability of these controls. In the present and future Mauritian concern environment, the IAF can no longer retain the traditional transaction-based function ( Pickett, 2003 ) . However, this shows a demand to respond more rapidly in today s planetary market place where companies are seeking to accomplish its strategic ends. It is therefore critical in placing chances, hazards and exposures that can find success or failure. Besides, PricewaterhouseCoopers ( PwC ) ( 2005 ) in Mauritius provides a scope of IA services, from outsourcing and co-sourcing, to Sarbanes-Oxley services and Quality Assurance Reviews that go above traditional fiscal coverage to assist IA gain its full strategic potency. It is deserving observing the function of IA is germinating because of economic conditions, new and rising hazards. These scenarios are making a dynamic environment and a new chance for IA to show its worth in pull offing hazard. In this fluid environment, many companies are fighting to manage or even to place the complex hazards they face. 1.2 Background of Research In position of the compelling nature of the 2011 fiscal crisis which has had a negative consequence in Mauritius and many other states across the Earth, houses are being persuaded to make a more in depth work with a more holistic attack to put on the line direction. As administrations struggle for success after the crisis, many are inquiring: What is, and what should be, the function of internal auditing in hazard direction? Correspondingly, in the wake of corporate dirts and the planetary fiscal crisis, corporate administration has received immense attending from regulators and the populace. The past decennary has seen the rapid development of IA in hazard direction. Regulatory responses have focused on increasing revelation demands associating to corporate administration and this has, in bend, driven increased consciousness and demand for internal confidence on corporate administration processes, particularly, internal control and hazard direction. Having a alone place within the administration, the internal audit map ( IAF ) is good placed to supply this confidence and is an indispensable constituent of the corporate administration mosaic. Consequently, the function of IA has evolved well. Primarily, in the yesteryear, IA focused on internal control while today, it emphasized on concern hazard. Second, there is a alteration signifier an independent assessment map towards an integrated hazard direction. IA is besides going a existent direction adviser while affecting in an aim and consulting activity. 1.3 Internal Audit and Risk Management There is considerable involvement in the research of IA and hazard direction. The hazard direction is nevertheless believed to be a cardinal duty of direction. This issue refers to the manner by which an administration analyses, feats, fundss, and proctors hazards from all beginnings so as to add to the house s short and long-run value to its stakeholders. However, administrations are being pressurised to place all the concern hazards they face such as societal, ethical, environmental every bit good as fiscal and operational hazards. They need to explicate how they cut down the hazards to the minimal degree. Meanwhile, houses have acknowledged that the turning engagement of IA and hazard direction is of import. This is because, the IA has to verify the adequateness of the hazard direction procedure that is, whether direction has planned and designed it suitably by guaranting that it provides sensible confidence that the administrations aims will be achieved. Despite IA s natural involvement in hazard direction, there is argument as to their combination. Undoubtedly, the internal hearers varied functions and accent on hazard direction are dependent on the adulthood of the hazard direction procedure in the house. Consequently, there is an pressing demand that precautions are put in topographic point to guarantee that the full company particularly, internal hearers to the full understand direction s duty towards hazard direction. However, this has lead to a new construct covering with the betterment of the traditional construct known as the Enterprise Risk Management ( ERM ) . Consequently, the IA profession has become a cardinal driver of ERM which is defined by the Committee of Sponsoring Organisations ( COSO ) ( 2004 ) as: a procedure, effected by an entity s board of managers, direction, and other forces ; applied in a scheme scene and across the endeavor ; designed to place possible events that may impact the entity ; and pull off hazard to be within its hazard appetency to supply sensible confidence sing the accomplishment of entity aims. This definition has included all facets related to an effectual hazard direction. 1.4 Problem Statement Indeed, many administrations exist to accomplish their ain specific ends and aims. Unfortunately, ends are non ever achieved as expected, because they have to be achieved in an environment of hazard. Surely, no entity operates in a riskless environment, and hazard direction will non make such an environment. In this position, hazard direction is an country of paramount importance to a house. Because every company is exposed to hazards, effectual hazard direction is necessary for the patterned advance of a concern entity. Risk direction will, nevertheless, assist direction to run more efficaciously in an environment filled with hazard. A new attack to hazard is now called the ERM. However, portion of the covering with hazards includes the IAF, which exists to analyze and describe on hazard exposures and the administration s hazard direction attempts. Hence, a inquiry that arises is whether the IA is an of import participant in hazard direction. However, there is besides a existent danger of IA losing their independent position within administrations if they merge excessively much into hazard direction maps. There is besides a great demand to look into how this engagement of IA in hazard direction can raise any menaces to IA objectiveness and independency. 1.5 Research Objectives: As a consequence, the chief research aims of this survey are as follows: To analyze on how the function of IA has changed in the recent old ages by emphasizing on its importance in administration. To critically analyze how IA see itself as an of import participant in hazard direction within the Mauritanian companies, by stressing on its significance. To look into how this engagement of internal hearers in hazard direction can raise any menaces to internal hearers objectiveness and independency. To find the extent to which ERM is implemented and used in the entities of Mauritius every bit good as to analyze the different functions that IA can or can non set about in relation to put on the line direction. However, this undertaking is structured as follows: the following subdivision reviews the literature which farther develops our research methodological analysis. This is followed by the subdivision that analyses the research findings and eventually comes the decision and recommendations subdivision.