Tuesday, May 19, 2020

Russian Folklore Baba Yaga as a Symbol of Mother Nature

Russian folklore plays an important role in contemporary Russian culture. Children learn folktales from a very early age and are taught folk sayings and proverbs, songs, and myths. While the most well-known manifestations of Russian folklore are folktales, there are many others, including Russian myths (bylina), the short funny songs called the chastushka, and various riddles, fantastical stories (nebylitsa), sayings, lullabies, and many more. Key Takeaways: Russian Folklore Russian folklore comes from the Slavic pagan tradition.Main themes of Russian folklore include the journey of the hero, the triumph of kindness and humble attitude over the clergys arrogance, and the dual nature of Baba Yaga, who initially symbolized Mother Nature but was depicted by Christians as a scary creature.Main characters of Russian folktales are Baba Yaga, Ivan The Fool or Ivan The Tsarevich, the Bogatyrs, and the Hero, as well as various animals. Origins of Russian Folklore Russian folklore has its roots in the Slavic pagan traditions. Long before Russia adopted Christianity in the 10th century, folk tales, songs and rituals existed as an established art form. Once Christianity became the official religion in Russia, the clergy did all it could to suppress folklore, worried that it was too pagan at its core. As the members of the clergy were often the only people who knew how to read and write, there was no official collection of folklore until the 19th century. Until then, only haphazard collections were made in the 17th and 18th centuries by foreign enthusiasts interested in Russian culture. In the 19th century, an explosion of interest in folklore resulted in several collections. However, the oral lore underwent significant editorial changes as it was being written down, and often reflects ideas that were prevalent in the 19th century. Themes and Characters of Russian Folklore The Hero The most common theme of Russian folktales is that of a hero who most often came from the peasant social class. This reflects the fact that folklore originated among the peasants and described themes and characters that were important to the common people. The hero was usually humble and clever and was rewarded for his kindness, while his opponents, usually of higher social standing, were often portrayed as greedy, stupid, and cruel. However, whenever the Tsar appeared in a tale, he was most of the time presented as a fair and just father figure who recognized the true value of the hero and rewarded him accordingly. This is an important point in Russian folklore, as it has remained a big part of the Russian psyche in modern times. Failings of various officials are often blamed on their greed and stupidity, while the current ruler is considered to be unaware of what is going on. Open book illustration russian fairy tale. iStock / Getty Images Plus Ivan the Fool Ivan is most of the time the third son of a peasant. He is considered to be lazy and foolish and spends all his time lying on the great house stove (a unique feature of Russian peasants houses, the stove was traditionally in the center of the log hut and retained heat for hours) until something forces him to go on a journey and fulfill the role of the hero. Although others think of Ivan as unintelligent, he is also very kind, humble, and lucky. As he goes through the forest, he usually meets characters whom he helps, unlike his two older brothers who have been on the same journey and failed. As a reward, the characters that he helps end up helping him, as they turn out to be powerful creatures such as Baba Yaga, Koschei the Immortal or the Vodyanoy. Ivan can also appear as Tsarevich Ivan, also the third son, who is often lost as a baby and doesnt know about his royal blood, as he is brought up as a peasant. Alternatively, Ivan Tsarevich is sometimes seen as the third son of the tsar, treated badly by his elder brothers. Whatever Ivans background, it always involves the role of the underdog who proves everyone wrong with his wit, enterprising qualities, and kindness. Baba Yaga Baba Yaga is the most popular and complex character in Russian folktales and traces its origins to the ancient Slavic goddess who was the link between life and death, or our world and the underworld. There are many versions of the origins of her name, including one that links Yaga to the verb yagatj meaning to be cross, to tell someone off, and others that connect the name Yaga to several languages with meanings such as snake-like, ancestral, and forest-dweller. Whatever the origin of the name, it has come to be associated with a crone-like character who sometimes catches and sacrifices children and is unpredictable in her behavior. However, this association is far from the original meaning bestowed on Baba Yaga, which was of nature, motherhood, and the underworld. In fact, Baba Yaga was the most beloved character in Russian folklore and represented the matriarchal society where it originated. Her unpredictable nature was a reflection of the peoples relationship with the Earth when the weather could affect crops and harvest. Her blood-thirstiness comes from the sacrificial rituals of the ancient Slavs, and the nastiness attributed to Baba Yaga is due to the way the clergy liked to portray her in order to suppress pagan Slavic values that remained popular with the common people despite Christianity being an official religion. You will come across Baba Yaga in most Russian folktales. She lives in a forest—a symbol of the crossing from life to death in Slavic lore—in a hut that rests on two chicken legs. Yaga likes to catch travelers and make them do the kitchen work, but she also welcomes travelers with food and drink, and if they answer her riddles correctly or display humble behavior, Yaga can become their biggest helper. The Bogatyrs Bogatyrs (1898) by Viktor Vasnetsov. Bogatyrs (left to right): Dobrynya Nikitich, Ilya Muromets, Alyosha Popovich. Oil on canvas. Viktor Vasnetsov  / Public Domain The Bogatyrs are similar to the Western knights and are the main characters in Russian byliny (Ð ±Ã'‹Ð »Ã ¸Ã ½Ã'‹)—myth-like stories of battles and challenges. Stories about the bogatyrs can be divided into two periods: pre- and post-Christianity. Pre-Christianity bogatyrs were mythological knight-like strongmen such as Svyatogor—a giant whose weight is so great that even his mother, the Earth, cannot bear it. Mikula Selyaninovich is a super-strong peasant who cannot be beaten, and Volga Svyatoslavich is a bogatyr who can take any form and understand animals. Post-Christianity bogatyrs include Ilya Muromets, who spent the first 33 years of his life paralyzed, Alyosha Popovich, and Dobrynya Nikitich. Popular Russian Folktales Tsarevich Ivan and the Grey Wolf This is a magical folktale—one of the most popular folktale types—and tells the story of the youngest son of a tsar. When the Firebird begins to steal golden apples from the Tsars garden, the Tsars three sons set off to catch it. Ivan befriends a talking wolf who helps him find the Firebird and free Elena the Beautiful in the process. The Hen Ryaba Perhaps the most well-known Russian folk tale, it is read to Russian children as a bedtime story from a very early age. In the story, an old man and an old woman have a hen called Ryaba, who one day produces a golden egg. The man and the woman try to break it but it doesnt break. Exhausted, they put the egg on the table and sit outside for a rest. A mouse runs past the egg and with its tale manages to drop it on the floor, where the egg breaks. Tears follow, with various inhabitants of the village crying, including the trees, cats, and dogs. The tale is considered to be a folk representation of the Christian version of world creation: the old couple represents Adam and Eve, the mouse—the Underworld, and the golden egg—the Garden of Eden. Tsarevna the Frog Illustration to the fairy-tale The Frog Princess. 1930. Ivan Yakovlevich Bilibin / Public Domain This famous folktale tells the story of Tsarevich Ivan, whose father the Tsar orders him to marry a frog. What Ivan doesnt realize is that the frog is actually Vasilisa the Wise, the beautiful daughter of Koschei the Immortal. Her father, jealous of her intelligence, turned her into a frog for three years. Ivan finds this out when his wife temporarily turns into her real image, and he secretly burns her frog skin, hoping that she will forever remain her human self. This forces Vasilisa to return to her fathers home. Ivan sets off to find her, making animal friends on his way. Baba Yaga tells him that in order to kill Koschei and save his wife, he needs to find the needle that represents Koscheis death. The needle is inside an egg, which is inside a rabbit, which is in a box on top of a giant oak tree. Ivans new friends help him get the needle, and he saves Vasilisa. The Geese-Swans This is a tale about a boy who gets taken by the geese. His sister goes to look for him and saves him, with the help of various objects such as a stove, an apple tree, and a river.

Wednesday, May 6, 2020

Essay about Solution for the IT Security Banking and Ethics

Solution for the IT security banking and ethics There are several solutions for the Islamic banking, IT security and ethics in where their practices should not contradict with the teaching of al-Quran but at the same time implement the technology to improve banking service to the society. Below are the solutions that might be suitable for the banking services to implement Islamic ethics in the business and their security perspectives. What you should do and don’t during practices ethics and security in banking: ï‚ § Do not use Other Peoples Computer Resources without Authorization. ï‚ § Shalt Think About The Social Consequences Of The Program You Are Writing Or The System You Are Designing. ï‚ § Shalt Not Interfere With Other Peoples Computer†¦show more content†¦Ã¯â€š § DO NOT give out your password to anyone. ï‚ § DO back-up your data on disks, USB Storage or CDs regularly. ï‚ § Be accountable for your IT assets and data ï‚ § Use good judgement to protect your data ï‚ § Protect your laptop during the trip ï‚ § Ensure sensitive information on the computer screen is not visible to others ï‚ § Protect your user ID and password ï‚ § Avoid using the same password at multiple Web sites. ï‚ § Never use the password you’ve picked for your email account at any online site: If you do, and an e-commerce site you are registered at gets hacked, there’s a good chance someone will be reading your email soon. Literature review There are several issues related to the IT security, banking, and the ethics while handling the IT computing related. IT has brought a huge change to the humanity state whether in term of how the information being stored, the security of how the information being protected and how the ethics while handling the information. One of the major problems with traditional storage networks is that IT managements have to either under- or over-estimate the organization’s needs, leaving either gaps or too much storage while cloud storage involves storing your data in an off-site data centre run and maintained by a third-party cloud provider. 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Auditing and Assurance Estimates Fair Value

Question: Describe about the Auditing and Assurance for Estimates Fair Value. Answer: Introduction This study is based on the case study of Bio-Sustainable Feeds Ltd, which operates as a bio-research firm in Australia. The firm is listed under the Australian Stock Exchange. Currently, the firm has concentrated on the research of sustainable aqua-culture feeds. However, in this particular study, the discussion includes the steps that the auditor needs to be followed before conducting the audit on the activities of BSF Ltd. At the same time, the study also focuses on the analysis of the activities that are done by the BSF Ltd. The study also provides the plan for the audit program and analysis of the patent value of BSF Ltd. At the end of the study, the conclusion is derived by summarizing the overall findings. Discussion regarding the steps, which need to be taken before audit As per the IFACs code of ethics for auditing an auditor must understand whether the acceptance of auditing proposal will create any problem regarding the maintenance of fundamental auditing principles or not (Backlund and Thollander 2015). This indicates that the auditing firm or the auditor must check whether the activities of BSF Ltd include any unacceptable risk or not. This step is known as the procedure of customer due diligence (Messier 2016). After checking the customer due diligence, the auditor needs to identify and analyze whether there is any objectivity threats or not. This indicates that the auditor needs to check whether the members of audit firm are holding the shares of BSF Ltd or not. If the objectivity risk is identified then BSF Ltd must turned down (Wang, Li and Li 2015). Apart from the above-mentioned two steps, the auditor must determine the competence of the firm to conduct the potential work. This indicates that the auditor needs to check whether the BSF Ltd includes any complex business structure or it belongs to any specialized industry or not. After checking all of these, if the auditor is satisfied then the auditor must comply with the requirements of ISA 210. As per ISO 210, the auditor must use the acceptable framework for financial reporting and complete an agreement with the management of BSF Ltd (Abernathy et al. 2015). This indicates that before conducting the auditing, the auditor needs to check whether the auditing or financial reporting framework is acceptable or not. At the same time, the auditor needs to understand the responsibilities of auditing. Analyzing whether the audit firm should accept the role of doing an audit o BSF Ltd Audit risk consists of three types of risk inherent risk, control risk and detection risk. An audit proposal can be accepted, if these three risks are low (Chaudhari and Bakal 2015). If the inherent risk of BSF Ltd is estimated as 90%, it can be said that the risk is too much high. This means, if the audit firm accepts the role of doing audit, then it needs to check and gather many data regarding the business and financial activities of BSF Ltd before accepting d doing the audit. High percentage of inherent risk indicates that there are possibilities that the client firm that is BSF Ltd has manipulated the information. In that case, the audit firm must check whether the inherent risk can be reduced to an acceptable level or not (Ren et al. 2015). Therefore, if the inherent risk is high, then the audit firm needs to engage much time to determine whether the audit proposal should be accepted or not. On the other side, if the control risk is 5% and the detection risk is 80% at BSF Ltd, then also it is very risky proposal for the auditing firm. Control risk refers to the probability or risk of misstatement that cannot be detected or corrected (Sharbatoghlie and Sepehri 2015). On the other side, detection risk is the risk of material error, which causes failure of the audit procedure. Therefore, if the control risk is 5%, then it can be said that the chances of misstatement is low. However, 80% detection risk denotes that the chances of audit failure are high. Therefore, by considering overall situation, it can be said that in case of BSF Ltd, though the control risk is low, the other two types of audit risks that are inherent risk and detection risk are much high. Hence, it will be more appropriate to reject the proposal for doing the audit of BSF Ltd. Audit program for BSF Ltd An audit program is actually an action plan that the auditor plans to execute to audit a firm and confirm that the activities of the firm have been done as per the rules and regulations. In the words of Carlon et al. (2015), an audit program includes the systematic procedure of auditing to identify the sufficient authentic evidence. The steps under the audit program are set after determining and understanding the accounting system at the client firm and the required auditing strategy. The main purpose of audit program is to assists in the planning and performing the audit (Macve 2015). There can be two types of audit programs standardized audit program and tailored audit program. However, in an audit program, the following things must be included: General coverage: Detailed information related to work: In an audit program, it is very important to have the detailed information like, sales book, purchase book and cash book. Availability of the detailed information helps to complete the audit within limited time span (Islam 2015). Required timeframe: The audit program must include the timeframe that will be required to complete the whole process of auditing. Fixed time span helps the auditor to complete the tasks systematically and sincerely. List of work of the assistant: In the audit program, the auditor also requires including the list of activities or works that need to be performed by the assistants of the auditor. This helps the assistant auditor to conduct the tasks of auditing in a proper way and the assistant auditor can easily identify what needs to be done. This helps to save the time and cost (Corbella et al. 2015). Required timeframe for the assistant: In the audit program, the auditor also needs to mention about the time span within which the assistant auditor needs to complete the list of works assigned by the auditor. In the above, the general requirements of an audit program have been stated. However, the requirements can include more items on the basis of the nature of the business. In case of BSF Ltd, the specific requirements of the audit program are as follows: Specific Coverage: Information regarding the sources of raw materials - As BSF Ltd is a research and development organization, it is very important to include all the detailed information regarding the sources of raw materials in the audit program. Proper information regarding the raw material helps the auditor to understand whether the organization is procuring the raw materials from the authentic source or not (Aziz 2015). It saves time and cost of auditing. Checking the information about the use of equipments - The audit program for BSF Ltd must include the activity of checking whether the equipments at BSF Ltd have been utilized properly and whether the company has charged the depreciation accurately or not (Macve 2015). Information regarding the use of grant The audit program must include the information that whether the organization that is BSF td has fully utilized the grant fund or it has any plan to utilize the same in the near future. Discussing the concerns of the auditor for the full set of journal entries It is the duty of an auditor to check whether the journal entries shown in the books of the client organization are right or wrong (Ren et al. 2015). In case of BSF Ltd, several transactions have taken place in between 2013 to 2016. The firm has also receipt a grant from CSIRO for the purpose of research and development. As per IAS 20, the accountant of the organization or firm (here, BSF Ltd) must do the journal entries for receiving the grant in the following manner: Cash / Bank a/c.Dr. $500 million To, Deferred income a/c Cr. $500 million (Being the grant received) Deferred income a/c..Dr. $500 million To, Income from CSIRO grant Cr. $500 million (Being grant recognized in the P/L account) Therefore, it is the concern of the auditor to check whether the accountant at BSF Ltd has done the journal entries for receiving the grant in the proper way stated under IAS 20 or not. It is the auditors concern because the overall accounting is based on the journal entries and if the auditor does not check it in the beginning then it becomes hectic to identify the mistake in the rest of the financial report (Backlund and Thollander 2015). On the other side, the organization has also used fund received as the grant in several ways. As per the rules in IAS, the organization must use or committed to use the amount of grant for the specific purpose (Sharbatoghlie and Sepehri 2015). In case of BSF Ltd, the fund received from CSIRO has been used by the company in the specific purpose of research, which is authentic as per ISO. Apart from that, the firm has also allocated the costs properly between expenses and patent capital. The firm has allocated the costs in the same proportion between the expenses and patent capital. The organization has allotted AUD$500 million and AUD$200 million in the expenses of research and development and AUD$700 million in the patent capital. Identifying and analyzing whether the research of BSF Ltd is socially responsible and environmental friendly or not The activities of BSF Ltd has been considered as the socially and environment friendly by the GPFS of the company. However, if the analysis is done from the social point of view, then it can be said that the research done by the organization will help the society to survive more because the feeds will increase the aqua life, which will ultimately help the human being in surviving better way (Aziz 2015). However, at the same time, it has also been noticed that the research of the organization helped only the rich people in the society not the poor people. On the other side, if the activities or the research of BSF Ltd is analyzed from the environmental point of view, then it can be seen that 1/3rd of the total fish has died during the research in converting the low value fish into high value fish. Then this cannot be considered as an environment friendly activity. Therefore, it can be said from the above discussion that though the research and development work done by BSF Ltd helped in increasing the volume of aqua life, it has decreased the quality of aqua life and it did not supported the life of poor people. Hence, the activities of BSF Ltd cannot be considered as socially and environment friendly. Analyzing whether the patent values of BSF Ltd has exclusive control over the bacteria-based feeds technology The statement provided by the management of BSF Ltd regarding the control over the bacteria-based technology is not completely true and fair. This is because previously, the organization failed to research successfully on the aqua life by using the bacteria-based feeds technology. A high volume of fish died because of improper use of technology. If the organization had proper control over the technology that it is using then the chances of failure would be less (Corbella et al. 2015). Apart from that, if the organization has exclusive control over the bacteria-based feed technology then it would not face several other issues like involving excessive time and cost. Conclusion In this study, it has been identified that there are several steps that an auditor needs to follow before and during the audit of BSF Ltd. The activities done by the company affected the quality of aqua life negatively. At the same time, the poor people in the society are not benefited from the research and development activities or work done by BSF Ltd. Apart from that the management of the company had no such exclusive control over the bacteria-based feed technology. Reference list: Abernathy, J., Hackenbrack, K.E., Joe, J.R., Pevzner, M. and Wu, Y.J., 2015. 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