Leshy, Slavic Spirit of the Forest

In Slavic mythology, Leshy (Leshii or Ljeschi, plural Leshiye) is a demon-god, a tree spirit who protects and defends the animals of the forests and marshes. Mostly benevolent or neutral to humans, the Leshy has aspects of the trickster type god and has been known to lead unwary travelers astray.   Key Takeaways: Leshy Alternate Names: Lesovik, Leshiye, Leszy, Boruta, Borowy, Lesnik, Mezhsargs, Mishko VelniasEquivalent: Satyr, Pan, Centaur (all Greek)  Epithets: Old Man of the ForestCulture/Country: Slavic mythology, central EuropeRealms and Powers: Wooded areas, marshes; trickster godFamily: Leschachikha (wife) and several children Leshy in Slavic Mythology   The Leshy (or lower case leshy) is the Old Man of the Forest, and Russian peasants send their children to him to be taught. When he has the appearance of a man, his eyebrows, eyelashes, and right ear are missing. His head is somewhat pointed and he lacks a hat and a belt.   He lives alone or with his family—a wife named Leschachikha who is a fallen or cursed human woman who left her village to reside with him. They have children, and some of them are theirs and others are children who have gone missing in the forest.   Cult sites dedicated to the Leshy are known in sacred trees or groves; the Leshy feast day is celebrated on September 27.   Appearance and Reputation   When the Leshy resembles an old man, he is extremely wizened and covered from head to foot with long, tangled green hair or fur. As a giant, he has stars for eyes and as he walks he causes the wind to blow. His skin is as rough as the bark of a tree, and because his blood is blue, his skin is tinged with that color. He is seldom seen, but often heard whistling, laughing, or singing among the trees or marshes.   eshy. Illustration to the poem Ruslan and Lyudmila by A. Pushkin, 1921-1926. Private Collection. Artist Chekhonin, Sergei Vasilievich (1878-1936). Heritage Images  /  Getty Images Some stories describe him with horns and cloven hooves; he wears his shoes on the wrong feet and doesnt cast a shadow. In some tales, he is as tall as a mountain when he is in the forest, but shrinks to the size of a blade of grass when he steps outside. In others, he is very tall when far away but reduces to the size of a mushroom when he is nearby.   Role in Mythology Leshy is also a shape-changer, who can take the shape of any animal, especially wolves or bears, who are the receivers of his special protection. People who are kind to Leshy when they meet are often recipients of gifts: in folk tales, cattle are tended for poor peasants, and princes are guided on quests and find their proper princesses.   Leshy is also prone to abducting babies who have not been baptized, or children who entered the forest to pick berries or fish. He leads people astray in the forest, getting them hopelessly lost, and he has been known to drop into a wayside tavern for a visit, drink a bucket of vodka, then lead his pack of wolves back into the forest.   People who find they have annoyed a leshy or find themselves lost in the woods are advised to make the leshy laugh. Taking off all your clothes, putting them on backward, and switching your shoes to the wrong feet generally does the trick. You can also drive them away by prayers alternating with curses, or apply salt to a fire.   Leshy Lifestyles In some stories, Leshy inhabits an enormous palace with comrade leshiye, as well as serpents and beasts of the forest. The leshiye spend the winters in hibernation, and every spring, whole tribes of them run amok through the woods yelling and screaming and raping any women they find. In summer, they play tricks on humans but rarely harm them, and in autumn, they are more quarrelsome, wanting to fight and frighten off creatures and humans alike. At the end of the year when the leaves drop off the trees, the leshiye disappear again back into hibernation.   Sources and Further Reading Haney, Jack V. (ed.) The Complete Russian Folktale: Russian Wondertales II: Tales of Magic and the Supernatural. Armonk, NY: M.E. Sharpe, 2001Leeming, David. The Oxford Companion to World Mythology. Oxford UK: Oxford University Press, 2005. Print.Ralston, W.R.S. The Songs of the Russian People, as Illustrative of Slavonic Mythology and Russian Social Life. London: Ellis Green, 1872. Print.Sherman, Josepha. Storytelling: An Encyclopedia of Mythology and Folklore. London, Routledge, 2015.  Troshkova, Anna O., et al. Folklorism of the Contemporary Youth’s Creative Work. Space and Culture, India 6 (2018). Print.

What Is Telehealth, The Benefits Of Health Care...

The need to achieve the triple aim established by the Institute for Healthcare Improvement, of improved patient outcomes and access to care and cost savings to the health care system motivates healthcare organizations to implement telehealth services or expand their virtual services. Hospitals are implementing telehealth to avoid unnecessary visits and give patients, most especially in rural areas, easier and faster access to medical care (Aston, 2015, p. 22). The use of telehealth has the potential to improve the quality of care, health outcomes, and patient satisfaction and lower health care costs if use appropriately (Grube, Kaufman, Clarin, O’Riordan, 2016, p.43). This paper will discuss about telehealth, the benefits of telehealth and the barriers to telehealth adaptation. Telehealth Telehealth is one of the major types of Health Care Information Systems (HCIS) that enables providers to connect with patients and consulting practitioners across remote areas to support patient and clinician education, diagnosis and treatment, chronic disease management and monitoring, and provider-to-provider interactions (Grube, Kaufman, Clarin, O’Riordan, 2016, p.43). Telehealth is not a new idea. It initially started in 1950’s and 1960’s when the Nebraska Psychiatric Institute started the closed-circuit TV to monitor patients in rural areas where health care is not easily accessible (Agency for Healthcare Research and Quality, 2015). The development of internet and broadband andShow MoreRelatedTelemedicine : The Newest Innovative Technology1336 Words   |  6 Pagescommunication devices (Thomas, 2015). 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Audit and Assurance Value Measurements and Complex Estimates

Question: Describe about the Audit and Assurance for Value Measurements and Complex Estimates. Answer: 1 - Business Risk and Inherent Risk Assessment: a It is evident that the business risk of HIH is interrelated to the global, local and the control environmental factors. The risk is based on the understanding of the insurance sector along with the operational functionality of HIH so that it can fit itself under the risk evaluation parameters Assessing the profitability and the structure: One of the best approach for assessing the business risk of HIH is assessing the profitability and the structure of the industry under which it operates. This will help in assessing the competitive environment of the industry regarding the rise in competition with the increase in price range. Because of risk assessment, handling of insurance in Australian industry becomes relatively easier who are new to the industrial regulations (Glover et al., 2016). The insurance and the superannuation commission of is the regulatory body of Australia holding the Australian Prudential Regulatory Authority. Determining the insolvency risk: There are numerous procedures to decide the insolvency in terms of evaluating the roles of the risk assessment, which are based on the measurement of auditing risks. There are universal conformities, which are designed to clutch the ability so that it can meet the amount overdue of the company. By taking the help of profitability structure and liquidation risk, there is a much necessary need to emphasis the focus on the business corporation, which will have small numbers of customers to commence the industry (Griffiths, 2012). The conceptual framework is related to the capacity of meeting the debts of the company. Thus, there is a need to determine the solvency of the company which ultimately assessing the financial and the non-financial considerations. 1.b The risk, which HIH currently has the ability to handle, is related to the auditing risk elements since it enables the issue of unqualified audit having its base on the certain class of financial reports. These are usually based on holding the procedure and planning in accordance with the risk such as, inherent risk, control risk and detection risk. Inherent risk: The risk is concerned, with the risk of the financial statement where the HIH insurance company includes the preservation of the solvency margins, charging sufficient premiums and the liquidity factor of the organizations (Kogan et al., 2014). This consists of reinsuring the certain different policies as well as providing the file of marine insurance practices which largely from the professions of insurance. Control risk: The control risk contains the material inaccuracy which the internal control system fails to identify. For HIH, it has been understood that the completeness and accuracy of the general ledger for reconciliation of the ledger and the bank account that has not been performed by the organizations (Griffiths, 2012). The financial position of the organizations is based on the degree of difference amid substantive process, which emphasizes a greater degree of reliance on external procedure of documentation. The addition of the ledger accounts and the different bank accounts helps in the valuation of physical assets of the organizations. Detection of risk: The conceptual framework of risk detection is concerned with the different procedures of performing audit, which is based on the financial performance, that do not detect the errors in material or any assertions (Shin et al., 2014). This shows that the HIH must work on the timely planning and effectively reduce the circumstances of failure to identify the material misstatement. It is observed that HIH internal documents are unable to conduct the appropriate substantive procedures, as this will help to deal with better performance of insufficient planning and goodwill for future tax benefits. 2 Legal Liability: a. This relates to the issue of unqualified audit procedure concerning the audit risk, which is not managed by the organization. The auditors have limited understanding of the inherent risk, which remains unrecognized from the alterations made in the previous year by HIH. The major weight that is brought forward on the auditing report, reflects the auditing practices followed by the HIH (Abbas Iqbal, 2012). The auditor does not completely investigate the auditing practices, which it can notify to the different practices. The issues are usually related to the inadequate auditors independence, which is related with the presentation of the non-auditing work and understanding the HIH business operations due to high business risk. For clients: The focus is based on the financial position of the organizations presenting the inadequate planning of goodwill as well for the deferred acquisition cost and the income tax benefits. It is reflected that if customers employ former auditors then this will create a major effect on the liberty of the external auditing. The study highlights that the former auditors have been holding a good collaboration with the auditing team. This consists of holding up higher influence on the current auditors depending upon the authority (Schmidt et al., 2016). It is noteworthy to denote that there is a presence of good relations between former auditors and the existing auditors as they have the ability to identify and handle the problems with the related customers, which they hold. For creditors: The creditors need to stress on the smallest amount of solvency requirement, under which the organization can remain solvent at the time of announcement of director. The reports are interrelated with the determination of management based on going concern. It is noteworthy to denote that HIH must put their focus on the liquidity position of the organization where the liquidity position is mainly concerned with the operational and financial activities of HIH (Schmidt et al., 2016). The risk was primarily concerned with the pricing ability and outstanding claims of the organizations in compliance with the reservation policy of HIH for handling and working on the investments decisions. The representations is based on the proper treatment of the provisions where there is a need for prudential margins. 2.b The conditions, which have paved the way for negligence actions of HIH insurance is primarily concerned with the accelerations of the alterations, made in the legislations. It is evident from the study that combinations of inferior risk pricing ability, reckless investments and under-reserving the policies led to exhaustion of financial resources of group. Flawed corporate governance practices of HIH: Based on the study, it is argued that deeper reasons for corporations bankruptcy largely comprises of the agency cost problem arising from the agency conflict amid the proprietors, managers and the debtors within the organizations. A large area of the problems was related to the alterations, which are politically reinforced with direct liability pattern of the government. The commencement of the legislative changes is related with the public liabilities and inadequate risk management plays the role for in appropriate management. Evidence provides that inadequate risk management is due to the failure in shaping the management policies and practices (Pitt, 2014). The directors have been careless to evaluate the strategy for investment with appreciation of risk, which is concerned with different sources of information. Lack of independence for non-executive director: From the previously mentioned information, it is understood that liberty of the non-executive directors is worthy to be questioned and most certainly, it is not as ideal as it appears to be. Among the five executive directors, two directors are past partner of Arthur Anderson secretarial firm. It was seen that HIH had paid a sum of $1.7 million to Anderson for auditing services along with this a sum of $1.631 million for the provision of non-auditing services (Bagshaw, 2013). As it is understood that, auditing services is recognized as main source of detractions from the independent auditor and other related directors. Either directly or indirectly, the practices of corporate governance of HIH are responsible for negligence actions, which clearly defines that the guiding principle or course of action due to lack independent analysis of the management. Lack of independence information resources: It is widespread evident that the accounting systems plays a significant role in the functions of commercial supremacy systems. For an organization like HIH, it is not practicable for the non-executive directors to gather and process the information essential for them to execute the responsibilities of their directors (Pitt, 2014). Therefore, the non-executive directors responsibilities has to be compromised as because there is no alternatives but to remain dependent on the accounting systems prepared and directed by the management. Unquestionably, this symbolizes inherent risks of the business systems. 3- Ethics: a The focus has been on the inadequate evidence before the releasing the audit report with the changes that has been made concerning different accounts. On the introduction of close relationships with the non-auditing services has lead to the refusal of paid auditing services (Bagshaw, 2013). HIH wanted to hire the members for its external audit team are due to following reasons; To auditors were familiar to the company The auditors are thought to have the efficient experience with the different financial and pecuniary matters The management is based on the holding up the work of audit in order to develop a strong relationship with the external auditors. The auditors need to have faith on the executives of clients to such an extent that it is not restricting the freedom of the external auditors. The auditors need to preserve the professional skepticism, which executes the managerial activities of the companies, as the management and the auditors are unable to manage the financial statement. 3.b The auditing companies should provide the non-auditing services with the management consultancy providing advice on the subjects which is related to tax. This will enable the company to provide auditing as well as non-auditing service to the clients. The purpose should be based on the handling the reliance where the information of the clients is centrally related with the sources of income. On the other hand, conflict of interest is set to provide the auditing and the consulting services a set of discrepancies amid the management and the executives. The auditors hold the reports regarding the financial situations with the objectives of profit maximization of the organizations. The advantage of having the same firm provides the both auditing and consulting services as they are based on handling the audit activities of the business. Such facilities help in holding up the change for different impaired reports (Messier, 2016). The reports are based on identifying the errors of the company as it facilitates the auditors and the consultant to manage the information of clients. Such measures help in covering up the mistakes and provide compilation of the management reports. The regulatory measures is best solution to determine the accuracy of the financial reports where offering such services are beneficial for several accounting firms. 3.c It was observed that the members of the organizations were not honest in discharge of their duties as they used to provide false and misleading information. Several of its members were involved in unethical practices where they fail act honestly in discharge of their duties. Arthur Andersen deteriorated the situations with the subsequent collapse of the Enron. The organization also found him guilty of obstructing the justice for the destructions of the work papers (Rikhardsson Dull, 2016). Such circumstances represent a violation of the ethical standard of the organization, which is beyond the ethical limit for any corporate firms. The employees should commit themselves in discharge of their ethical duties while dealing with their customers. The statement is based on the conducting the rules and regulations with appropriate codes and corporate standards. This consists of disclosure of information for appropriate accounting practices. 3.d The report recommends the policies regarding the governance and the financial reporting under the CLERP 9 amendments, which are as follows; Lead engagement partner and review the rotation of partner after five years which should extend to key senior audit personnel as well; The waiting period for audit partners to join a company board or any top management should be extended from two years to four years, which should also include the senior personnel of the audit firms involved in the auditing activities. Generally, the above stated recommendations are aimed at recognizing and addressing the issues for the corporate groups. The recommendations are aimed at improving the financial reporting and audit functions in order to disclose the mattes, which affects the audit independence and disclosure of additional financial informations. The recommendations are aimed to recognize the responsibility by spreading the long chain of managerial functions necessarily to be performed by the employees. Reference list: Abbas, Q., Iqbal, J. (2012). Internal Control System: Analyzing Theoretical Perspective and Practices.Middle-East Journal of Scientific Research,12(4), 530-538. Bagshaw, K. (2013).Audit and Assurance Essentials: For Professional Accountancy Exams. John Wiley Sons. Bebbington, J., Unerman, J., O'Dwyer, B. (2014).Sustainability accounting and accountability. Routledge. Glover, S. M., Taylor, M. H., Wu, Y. J. (2016). Current Practices and Challenges in Auditing Fair Value Measurements and Complex Estimates: Implications for Auditing Standards and the Academy.Auditing: A Journal of Practice and Theory. Griffiths, M. P. (2012).Risk-based auditing. Gower Publishing, Ltd.. Kogan, A., Alles, M. G., Vasarhelyi, M. A., Wu, J. (2014). Design and evaluation of a continuous data level auditing system.Auditing: A Journal of Practice Theory,33(4), 221-245. Messier Jr, W. (2016).Auditing assurance services: A systematic approach. McGraw-Hill Higher Education. Pitt, S. A. (2014). Internal audit quality. Rikhardsson, P., Dull, R. (2016). An exploratory study of the adoption, application and impacts of continuous auditing technologies in small businesses.International Journal of Accounting Information Systems,20, 26-37. Schmidt, P. J., Wood, J. T., Grabski, S. V. (2016). Business in the Cloud: Research Questions on Governance, Audit and Assurance.Journal of Information Systems. Shin, I. H., Lee, M. G., Park, W. (2013). Implementation of the continuous auditing system in the ERP-based environment.Managerial Auditing Journal,28(7), 592-627. Gaber, M., Lusk, E. J. (2015). Account Screening: Rationalizing The Extendedprocedures Decision in The Audit Context.EXCEL International Journal of Multidisciplinary Management Studies,5(9), 1-20. Christensen, B. E., Glover, S. M., Wood, D. A. (2012). Extreme estimation uncertainty in fair value estimates: Implications for audit assurance.Auditing: A Journal of Practice Theory,31(1), 127-146. William Jr, M., Glover, S., Prawitt, D. (2016). Auditing and Assurance Services: A Systematic Approach.Auditing and Assurance Services: A Systematic Approach. Christensen, B. E., Glover, S. M., Wood, D. A. (2013). Extreme estimation uncertainty and audit assurance.Current Issues in Auditing,7(1), P36-P42. Ricchiute, D. N. (2012).Auditing and assurance services. South Western Educational Publishing.

Greek Architecture Doric Columns Essay Example

Greek Architecture: Doric Columns Essay Greek architecture began with thefirst people of the Greek peninsula, who were the Neolithic, they built very basic structures.Homes were usually built in a rectangular shape.They used mud bricks and stones in the mud with reeds or brush to help build the house.Most of the homes had one room, very rarely were homes built with two. The next part of early civilization architecture came with the rise of the Minoans.Their towns were mostly residential with little or no temples and public places.Unlike the Neolithic, their houses were private and had many rooms.Different rooms would be distinguished by the use of pillars, making the house very open.Stairways were also a feature that was different in the Minoan civilization from earlier people. During the period of Classical Greek architecture, three orders of architecture came to be. The three orders were the Doric, Ionic, and Corinthian.Each order was mainly known for their style of column.These different orders were most commonly seen in their temples.The most basic order for their temples was the Doric order. Doric architecture was known for being used by the Spartans. Doric order was brought to the world by the Dorians between the 6th and 10th century B.C., this was thefirst definite system of construction was established.Dorian construction consisted of walls which were made of sun-dried bricks, roofs, columns, and uprights made of wood. This type of column originated as a wood column, and later progressed into stone.Later on marble was used instead. The Doric column was the simplest of the three.It had no base and stood directly on the floor of the building.The column was topped by a plain capital, which was a convex disk called an echinus, and a square block called and abacus.This capital was formed from a single piece of marble.Just beneath the echinus is the neck of the column, the hypotrachelion, which was a continuation of the co