Friday, December 27, 2019

Should Animals Be Treated Right - 1767 Words

Year after year you see commercials and you see other things that will show you that animals are abused and that they need to be treated right and that they don t need to be harmed. While there is no thank you or any type of recall of what those animals go through before they come out looking so pretty and brand new. No one knows the struggle of pulling animals out of a rut and how much veterinarians do to turn those animals lives around and what they have to go through that other people don t even want to think of. Many of the people in society see animals as just another thing taking up space, then there are people that love animals, and then there are people that will fight for animals and most of those are the ones that you take your animal to for a check up. Veterinarians are the saviors and providers that we need for the little people in our lives, the skills needed, history, the animals, treatments, and different types of jobs. with all of that in thought you can see what they go through and what kind of qualification they have to make those doggies on the commercials look so pretty. Animals have been around for almost as long as life has been on this planet, with evolution and with survival of the fittest, those are the reasons for the animals we have now. But when we started needing food that is when it became relevant for us to start making it easier than hunting so we started trapping and farming. Then with farming came the reason for us to have defects orShow MoreRelatedThe Issue Of Human Beings1346 Words   |  6 Pageshave their own rights. That means that all other beings, the marginal cases, are not granted that same privilege and are treated unequal. The marginal cases are essentially outcast from the moral community. These marginal cases, which include infants, the insane, and nonhuman animals, should be raised to a higher status, one of equal value to that of the rational, autonomous human beings. As being part of the moral community and e very being supposed to be equal, marginal cases should actually be consideredRead MoreCompare Tom Regan, Carl Cohen and Peter Singer in Terms of Animal Rights813 Words   |  4 PagesSinger Animal rights are one of the most controversial issues today. There has been endless debate about whether or not animals have rights. Philosophers attempt to come up with the moral conclusions by taking in account the many different standpoints and presenting their related arguments. In his essay â€Å"The case of animal rights†, Tom Regan, a professor of philosophy at North Carolina State University, defends his view that the center of our moral concern should not bring the suffering on animal asRead MoreAnimal Rights At Factory Farms1629 Words   |  7 PagesOnishi PHIL 229 15 Dec 2016 Animal Rights in Factory Farms The idea that industrial farming is bad for the environment is well known, but what people do not think about is horrible practice of factory farms within industrial farming. Factory farms are inhumane and not only because the animal is being slaughtered, but because of the way the animals are treated before the are killed. A person would think that if they were to be innocently killed that they would want to be treated with respect and dignityRead MoreProtection Over Animals : Animal Abuse1510 Words   |  7 PagesProtection Over Animals We should understand that animals have feelings and have a brain even though they do not have the same physical appearance as we do. I believe people that are caught committing the acts of abuse, the consequences of breaking the animal laws should be strongly enforced. In reality I’m sure that I am not the only person who would love nothing than to help our loving animals to live a full and happy life. The reason for my paper is to reach out to people on how important animals are, justRead MoreAnimals Like Us By Jonathan Safran Foer1744 Words   |  7 Pagesrelationship with non-human animals. This relationship has always benefitted the needs of humans, with little consideration for animals’ needs. Some animals are tortured for entertainment, some are butchered for food and others are taken from their habitat and family, and forced to be pets for humans. These are all examples of the ways humans have exploited animals for their own satisfaction. Hal Herzog’s ess ay â€Å"Animals Like Us† describes the complicated relationship that humans and animals have, and how difficultRead MoreAnimal Rights And The Right Action1305 Words   |  6 Pages Billions of animals are killed by human beings each year. Most of these animals live in filthy, unfavorable conditions and undergo painful procedures before being slaughtered for food or other purposes. The way that these animals are treated would never be considered ethical when applied to humans, even though animals and humans have much in common. Humans should not kill or harm animals purposefully, just as they should not purposefully harm other humans. Based on the theory of utilitarianism-Read MoreShould Animals Be Treated Humanely?898 Words   |  4 Pagestopic of animal rights, most of us will readily agree that animals should have the right to be treated fairly. Where as this agreement usually ends, however, is on the question of should animals be aloud rights. Whereas some are convinced that animals should have rights because of the cruel tests with cosmetics, others maintain that we should be aloud to do these tests on animals because some tests help people find cures and treatments for diseases. I agree that animals should be treated fairly, aRead MoreThe Horror that is Animal Testing 970 Words   |  4 Pages When you go to your local pharmacy and pick up medicine, do you know what animals have gone through to get it on the shelves? It is something we’ll never have to imagine going through, so why should animals? Animal testing is not necessary. Animals simply don’t have a choice if they want to be experimentd on. What makes me angry, is there are alternative methods to testing, so animals don’t need to suffer. Animals have to endure terrible pain, fear, and loneliness, which is cruel and mean onRead MoreAnimal Testing Is Bad1374 Words   |  6 PagesAGAINST ANIMAL TESTING! The question is not, Can they reason? nor, Can they talk? but rather, Can they suffer?   Did you know that over a hundred million animals get injured or die due to animal testing? But when you think about is it actually legal? So the thing is it doesn’t matter what we think because there are people who want themselves to live a better life then the animals and they do experimentation on the animals just so humans can live a better life. AndRead MoreThe Moral Equality Of Animals Vs Humans1428 Words   |  6 PagesThe Moral Equality of Animals vs Humans The discretion between animal versus human equality has been a controversial subject for many years. Philosophers and activists have pushed this matter into debate among the general society in our culture. What exactly is moral equality for animals? Some say it is equal rights to animals, and others say it is equal consideration of the animal. To understand the scope of equality based on rights, one must unfold the determination of a right in itself. Carl Cohen

Thursday, December 19, 2019

Essay on Comparing College and High School - 498 Words

College and high school are not as different as one might think because they both share a common root: education. Most people will try to convince you that college is very different from high school. They would state all sorts of things to look forward to while graduating from high school to college. The housing situation, for example, is very different. In high school, (nearly) everyone lives at home, subject to their parents rules and regulations. There are preset curfew times and limits to the types and sizes of parties that one could hold. But as it turns out, college is much like high school in many ways. Taking classes to educate oneself is the essence of both high school and college. And just as there are some (or†¦show more content†¦People might say that you have more free time in college, but in reality the extra time you spend studying in college during odd hours of the day does a nice job of filling in any holes in your schedule. Thus, in both college and high school, a person has a rigid schedule that is followed routinely nearly all the time. Both periods in a youths life are said to be a time for experimentation, a time to discover oneself. In high school, teenagers are just starting to receive responsibilities such as driving. But they have a wonderful opportunity to try risky things while they are still minors and wont suffer the full legal consequences from any deviant behavior. College is virtually the same because by that time the students have full responsibility and independence. We all know that you are better able to experiment and discover things about yourself if you can be left alone. Even though it is through different reasons, college and high school both present youths with the ability to learn more about themselves. Another misconception is that the social life changes greatly when one moves on from high school. When examined more closely, it is obvious that just like in high school, college students will be around the same group of people for a four-year period. Everyone still gets into closely knit circles of friends. The only real difference is that there are more options of things to do with yourShow MoreRelatedComparing Westover High School And Darton State College873 Words   |  4 PagesWhen comparing Westover High School and Darton State College, the differences should be very stark. Westover is obviously just a public high school, while Darton is for those who seek higher learning. However, these two learning facilities actually have many more similarities than one would think. As someone who is currently dual enrolled at both Westover High School and Darton State College, I am able to offer a look at the type of people that attend these schools from both viewpoints. In my opinionRead More Comparing and Contrasting High School Teachers and College Professors947 Words   |  4 Pagesthe same light. They perform similar tasks. They teach. However, they are separated by a fine line of distinction. High school teachers help a student build a foundation of knowledge, and train the student to focus on learning. College professors help to shape and define a student’s foundation of knowledge, and challenge the student to cultivate the mind. High school teachers and college professors have similar goals and guidelines, but they take a differing approach to achieving the end result. TheRead MoreGraduation Speech : High School1335 Words   |  6 PagesWhen children start off school they’re exited to go learn, meet new friends, and experience what scho ol is really about. As they go into their middle school environment starts to change. Girls and boys going through changes, asking many questions because they want to know. By the time students enter high school, they’re unsure of what they want to do in life and that’s completely understandable. When they have reached their senior year in high school and they still don’t know what they plan on doingRead MoreEssay On False Memory1409 Words   |  6 Pageswords. According to the results, accurate memory (M=72.099, SD=14.206) and related memory don’t have a significance difference (M=71.058, SD=23.673), when comparing the accurate words to the related words, participants scored about the same (P=563). However, participants showed a higher score for related words (M=71.058, SD=23.673) when comparing it to the unrelated words (M=8.801, SD=9.878). There is a significant difference between related and unrelated words since P=.000. Results also indicatedRead Mo reUrban vs. Rural Education1412 Words   |  6 Pagesoften have different opportunities, hopes, and experiences in their school years. During my time thus far at Colgate, I have participated and watched many sporting events on campus, and found that local families attend and cheer with as much enthusiasm as the students. Similarly, on National Athletes appreciation Day last year the Student Athletic Advisory Committee (SAAC) ran a program at both the elementary and high schools in Hamilton, providing question and answer periods for the students andRead MoreWhat Should Be The Focus Of American Public Schools886 Words   |  4 Pagesbe the focus of American public schools No Child Left Behind (NCLB) holds all elementary schools, regardless of student characteristics, accountable for achieving proficient student scores in reading and math. By demanding that schools report achievement for racial, ethnic, and economic subgroups, the accountability system aims to shine a light on schools that â€Å"leave children behind.† Public Schools in America for a long time were regarded as the best public schools in the world, but with the developmentRead MoreDifference Between High School And College1294 Words   |  6 PagesThe authors essay is effective on distinguishing the difference between high school and college, but still still need to fix on being more in depth and also work on grabbing the audience attention. The authors have good structure by comparing and contrasting because it helped to give the difference between high school and college, to inform their audience, which is new incoming freshman s on what to expect in college. Comparing and contrasting makes a good argument, because it gives audiences theRead MoreEssay about Comparison of Universities and Community Colleges667 Words   |  3 PagesCommunity Colleges When you graduate high school you have your choice of what kind of an education you want to get. You have your choice of going to a 4-year university, or a 2-year college. In order to decide you will compare the two and use the comparisons to come up with your final decision. Questions to ask yourself would be, what are you looking for in college, how do you want to learn, and how much money do you have to work with. Comparing University and Community college the firstRead MoreThe Relation Between Education and the Quality of Life1263 Words   |  6 PagesDan Rather once held the assumption that â€Å"A college degree is the key to realizing the American dream, well worth the financial sacrifice because it is supposed to open the door to a world of opportunity† (Dan Rather Quote). With today’s rough economic conditions, social mobility and the quality of life are controversial topics that have many different theories. Some people believe that increasing social mob ility can be done in a variety of different ways, while others think achieving this mobilityRead MoreBenefits and Disadvantages of an Online Class856 Words   |  3 Pagesthe idea of whether or not students should go to college by giving them insights to some of the benefits and disadvantages of obtaining a college degree in comparison to a high school diploma. I did this by examining the cost of college, comparing the job prospects of different college careers, and by looking at some of the highest paying jobs that students can get after high school as an alternative to college. I chose this topic because college is an important decision to make in life. Students

Wednesday, December 11, 2019

Material Misstatement of Revenue System Free Samples to Students

Question: Discuss about the Material Misstatement of Revenue. Answer: Introduction: SWOT analysis helps in analyzing the aspects which are strength of the company; factors which could be weak points of the company; prospects which can be helpful for the company to make further development or to realize growth in business; factors which can cause threat for the company can also be identified through this analysis(Fine, 2011). Through the analysis Woolworths can analyze the external and internal factors of business environment which could help in developing its business projects and the threats and the weakness can be identified and planning could be made to manage those weak aspects. SWOT analysis for Woolworths is summarized below- Strength Strong product Portfolio Strategic Acquisitions Strong connections with suppliers Strong foundation in Australia Higher return on investment facilitate leverage growth Brand strength Geographical situation related with shopping centers aids access to the market. Weakness v Lack of global presence v Low risk acceptance v Steady operational scale can create issue in managing change. v Highly unplanned work pool Opportunities Increase in population Increase in online opportunities New prospects of sourcing in South-East Asia Prospects of diversification in new market Prospect for acquisitive growth Threat Highly competitive Industry Increase in labor rates Low consumer confidence Fully discuss the potential impact of your analysis on the Woolworths audit Strength- Woolworths has strong foundation in Australia which is one of the strength for the company(Porter, 2011). Another strength of the company is that the relationship with the suppliers is well established. Strong relationship with the suppliers facilitate company to carry out its business activities and the supplies are made by suppliers within timeframe and at best price. Leverage growth is enjoy by company as the return on investment is also higher. The stores of the company are located at accessible locations. This factor is one of the strength for the company as the customers like to purchase from the stores which are easily accessible (Bird, 2015). Woolworths product portfolio is also strong which facilitates in generating profit and getting more business. Presence of Woolworths in private label market is well established and the consumers use to prefer shopping of private level brands in comparison to national brands and reason for this is, private label brands are more cheaper comparatively to national brands(Sarsby, 2016). For that reason, Woolworths has strong portfolio and well positioned in terms of private level brands and this tends to increase in profits and revenue. Weakness- The factors which are weakness of the company can affect the business process of company. Woolworths lacks in the global presence as more stores are not established worldwide. Another weak factor is that company`s risk accepting aspects are also low and without taking risk company cannot achieve higher profits(Bird, 2015).Steady operational scale of Woolworths is also a weak factor as it can create issue in managing change. Business activities are not well planned which is the most weak aspect of the company. As the roles and responsibilities of the employees are not well defined which give rise to the confusions. Opportunities-There is opportunity of growth in online business. Now a days, people wants to make their purchasing in less consuming time. Online business would help the company to increase its business in addition to realize higher profit (Mangum and Kerr, 2012). Population is increasing day by day which is also an opportunity for growth of business as the increase in population will tend to increase in sale(Sarsby, 2016). There is new prospect for Woolworths to establish its store in South-East Asia as its market is emerging. This opportunity can help the company to create its global presence. Threat- It is being analyzed from the SWOT analysis that Woolworths has threat from its competitors. There is enormous competition in the business of supermarket. One of the main competitor of Woolworths is Coles, which is Wesframer`s subsidiary. Little differentiation is there in between Coles and Woolworths which makes difficult for the company to endure a competitive advantage(Fine, 2011). More Savings Every Day is the marketing campaign of Woolworths and tough competition is faced by the company by the marketing campaign of Coles i.e. Down Down. Intense competition can affect the market share of Woolworths. Due to heavy taxes, confidence of consumers for buying has been decreased by 6.8% to 92.9. Therefore, consumers tends to save more money and this could affect the retail business of company. Increase in the rates of labor can also be threat for the company as the company`s cost will increase. At last, this can be concluded from the SWOT analysis of Woolworths that opportunities can be grasped by the company to overcome from the issues which are weak points and the threats can also be managed by developing some plan and holding the prospects for overall growth. In order to assess inherent risk involve in the financial statements or business operations of Woolworth limited, it is required to understand what inherent risk is. Inherent risk can be defined as the risk which is not under the control of business organization but are present in operational market or activities undertaken by the business organization. Inherent risk in auditing terms can be defined as the risk of material misstatement in the financial statements of the business organization. In other words, it can be defined as the material omission or error that is present in financial statements of the business organization. Explain why the account balance is at significant risk of material misstatement Substantive audit procedure can be defined as the process of identifying and collecting conclusive audit evidences that support correctness or prove material misstatement of financial statements. Internal control system is the internal process of business organization used in day to day or operational activities of the entity. These are adapted to control and detect fraud and error during operational activities. Following are internal control that to mitigate risk of identified assertion: SPECIFIC ACCOUNT BALANCE Inventory Account Interest or financial cost Sales Account (a) Explain why the account balance is at significant risk of material misstatement. Since Woolworth is engaged in many businesses and these businesses are of different nature. In some businesses, treatment and presentation of inventories are different from other. Therefore it is very much important for management to record and account inventory at correct value. Since many purchase rebates, discount allowed and other cost related to inventory are required to be considered (Mohammed, 2017). Inventory in retail business is huge in no and therefore this leads to inherent risk in Woolworths financial statements. Therefore in this case, there is inherent risk inventory account or in inventory management. On the basis of analysis of financial statements, it can be analyzed that Woolworth limited is engaged in many business operations and for the same they had taken huge funds internationally. Therefore inherent risk related to internal financial market like swapping risk, foreign currency fluctuating risk, difference in economic conditions of two different countries and many other consideration are kept in mind. Woolworth limited has obtained financial assistance from international market and this has posed to be inherent risk in auditing process (Wright, 2016). There is possibility of material misstatement in the interest cost or financial cost balance and it is not under the control of business organization. From the analysis of financial statements, it can be analyzed that sales revenues account shown in the income statement is at significant risk of material misstatement. Sales account of Woolworth limited represents sales revenues from different source or from different business operations. Woolworth limited is engaged in many business operations or in many businesses that posses different types and different levels of risk. Significant material risk in sales account or balance can be because of many reasons like diversified business operations, different types of products and services, different revenue recognized methods used in recording and presenting sales revenue and many other factors. (b) Explain the key assertion at risk of not being valid. Inventory Account: In this case, key assertions that are at risk in case of inventory balance is not being valid are as follows: Existence- According to this assertion, inventory balance shall exist and shall match with the inventory balance disclosed in the financial statements during the reporting period. Completeness- According to this assertion, assets and liabilities present or exist during the previous year shall exist during the reporting period and shall be recognized in the financial statements. Valuation- Most important assertion that can be present or at risk of not being valid in the financial statements is valuation of inventory. Since inventory of the Woolworth limited is complex in term of diversity and of huge volume, therefore there is possibility of not valuing each inventory reliably. Interest or financial cost Accuracy- Assertion that poses risk of being not valid is of accuracy in terms of calculation and recording or presentation of interest cost or finance cost of Woolworth limited. Since Woolworth has been involved in taking finance assistance internationally therefore there is high risk of not measuring finance cost accurately. Sales Account: Occurrence: According to this assertion, account balance is at risk of material misstatement in terms of transactions are occurred during the reporting period and are related to business organization only. In case of sales revenue account, occurrence assertion can be at risk of material misstatement as there is risk of revenue earned and recognized during the reporting period. Sales revenue shall be related to reporting period and shall be received during the reporting period of Woolworth limited. (c) Detail one (1) relevant substantive audit procedure to address the assertion at risk as identified in b) above. Inspection (Valuation): In this type of substantive audit procedure, inspection of level of inventories will be done. Physical verification shall be undertaken for assessing risk of material misstatement in inventories account (Glover, Prawitt Drake, 2015). Physical inventory shall be matched with the inventory level in system. Analytical procedures (Accuracy): In order to assess interest or finance cost of Woolworth limited, analytical procedure shall be used to analyses risk of material misstatement in financial statements. In this process, financial data of past few years will be taken into account and then analysis shall be done for analyzing the trend (Popescu Dascalu, 2012). Enquiry and external confirmation (Occurrence): Occurrence assertion of sales account shall be analyzed using substantive audit procedure of enquiry and external confirmation from the debtors and other parties. (d) Detail one (1) relevant practical internal control that would mitigate the risk in relation to the assertion at risk as identified in b) above. Valuation- Store manager along with other supervisor shall have the authority of inventory management. There shall be three step material intake, issue and balance matching process (Dan, 2011). Accuracy- Interest shall be calculated by undertaking risk involve in currency fluctuation and shall be authorized by financial manager. Interest calculation and overall interest shall be verified by internal auditor in concurrent audit (Lee et al., 2014). Occurrence- Sales shall be recorded when complete consideration has been received by Woolworth. Sales receipt shall be authorized by sales assistant, discounts shall be authorized by sales supervisor and all these shall be verified by sales manager. References Bird, G. (2015). Competitive Advantage: How To Gain Competitive Advantage, Stay One Step Ahead and Win! Kindle Edition. Bohm, A., Hm , A. B. (2013). The Swot Analysis. Grin Verlag . Dan Eugen Cosmin. (2011). Enhancing Assets' Protection Through An Adequate Monitoring Of Internal Control System By Internal Audit. Annals of the University of Oradea : Economic Science, 1(2), 491-497. Fine, L. (2011). The SWOT Analysis. Kindle Edition. Fox, D. (2016). Thinking about SWOT analysis. Kindle Edition. Glover, S., Prawitt, D., Drake, M. (2015). Between a Rock and a Hard Place: A Path Forward for Using Substantive Analytical Procedures in Auditing Large PL Accounts: Commentary and Analysis. Auditing, 34(3), 161-179. Lee, J., Kang, M., Oh, Y., Pyo, G. (2014). Does continuous auditing enhance the quality of financial reporting? Korean evidence. Asia-Pacific Journal of Accounting Economics, 1-24. Mangum, Catherine, and Stephen Thomson Kerr. (2012) Centrally Planned Innovation. 1st ed. Mohammed Abba. (2017). Moderating Effect of Internal Control System on the Relationship Between Government Revenue and Expenditure. Asian Economic and Financial Review, 7(4), 381-392. Parker, S. M. (2015). Swot Analysis: An Easy to Understand Guide. CreateSpace Independent Publishing Platform. Popescu, M., Dascalu, A. (2012). Improving the internal control system within universities. Bulletin of the Transilvania University of Brasov. Economic Sciences. Series V, 5(1), 101-106. Porter, D. (2011). How to perform your own SWOT analysis (Entrepreneurs Brief Guide Book 3). Kindle Edition. Sarsby, A. (2016). Swot Analysis: A Guide to Swot for Business Studies Students. Spectaris Ltd. Wright, W. (2016). Client business models, process business risks and the risk of material misstatement of revenue. Accounting, Organizations and Society, 48, 43.

Tuesday, December 3, 2019

Tolkienss Lord Of The Rings Essays - The Lord Of The Rings

Tolkiens's Lord of The Rings "O, it is excellent To have a giant's strength, but it is tyrannous To use it like a giant" -William Shakespeare Tolkien's famous book, "The Lord of the Rings", has been repudiated as one of the best fantasies ever written. Tolkien creates a very deep intimacy between the book and the reader, he captures the reader's attention and lures him into the story. One of the ways how this cathartic relationship is created is through the use of reality of the situation in the story. Tolkien has conjured up a fantasy language, to show the actuality this novel may present. Some quotations of this language are: "eleventy-first birthday"; "The invitation were limited to twelve-dozen (a number also called a Gross by the hobbits)"; "Many young hobbits were included and present by parental permission for hobbits were easy going with their children in the matter of sitting up late." ; "What may you be wanting?"; "It was a cheerless land"; "The hobbits were merrymaking happily." Not only does the language create a land but it may also add a bit of humor. This humor can also express the merriness of the people that have been written about. The language, in English is not exactly incorrect but it is odd, strange, and different, which matches the theme and plot. Tolkien, like mostly every other author has one main, specific goal during the exposition of the story, which is to capture the reader's attention. In the beginning of "The Lord of the Rings," Tolkien presents events of happiness, mystery, tales of power, chase, by evil riders, battles, and strange encounters. Through this process, Tolkien has created a grasp upon the reader's attention, although, in the beginning, there is not much of a sort or understanding of the condition and the state of the tale. Later on in the story, in the "Council of Ehond," Tolkien regains control of the story and presents the understanding. At that time, the reader understands the story, and is also eager to read on. Tolkien thought of it better to catch the attention and then promote the comprehension of the tale. "The Lord of the Rings" is indeed a fantastic book with times of happiness, war, mystery, conflict, and passion. In order to create the full cathartic effect of presenting and expressing the magnitude of the potential of each feeling, emphasis must be exercised. If emphasis was not used, the essence of "The Lord of the Rings" could not be how it is; it would be a monotonous tale without any events of objects with great importance. There are two ways of how Tolkien expressed the dynamics. One way was the use of capitalizing common nouns, making the level of the word's recognition increased. Some of the quotations of such words are: "...and was drawing near to the astonishing Disappearance." "There is lie until the End."; "The ring itself might tell if it were the One."; "A new Power is rising." The other way of emphasis is personification: a figure of speech in which a lifeless thing or quality is spoken of as if alive, or to play the role of another thing. This can imply more importance into a less-important thing. The use of this emphasis is shown in these quotations. "My news is evil."; "We shall need your help, and the help of all things that will give it."; "The Elder Days are gone. The Middle Days are passing. The Younger Days are beginning. The time of elves is over, but our time is at hand."; "The Ring grows in Power and deserves destruction." This figurative language promotes increase of importance of things that must be emphasized. The story presents a very easy to believe story that can be witnessed in the setting. The setting is a fantastic world of beauty threatened by an evil overlord and a wizard. The world contains man odd creatures to create the fill effect of fantasy. Something in which Tolkien added to this tale to create not only more emotion but also supporting edition to the tale's reality. He's added rhymes and 'songs' in which some of the characters chant in the time of boredom. A quote from such a song is: "Gil-galad was an Elven-king. Of him the harpers sadly sing: the last whose realm was fair and free between the Mountains and the Sea." "His sword was long, his lance was keen, his shining helm afar was seen!" This use of rhymes