Enron The Control Environment Paper Sample

Enron: The Control Environment Paper Sample Auditing Principles† Enron: The Control Environment Name Institution Question 1 Paragraph 65 of PCAOB Auditing Standard No. 12 provides that the auditor should assess the information gathered during the risk assessment to identify the existence of fraud risk factor (Auditing Standard No. 12, 2017). It further provides that fraud risk factors include the incentive or pressure to commit fraud, opportunity to conduct fraudulent activities and rationalization or justification of the fraud action. The existence of these factors does not imply an occurrence of fraud by an increased risk of fraud. Paragraph 66 indicates that the presence of any of the three factors indicates the existence of a fraud risk. Therefore, it is not a requirement that all the three conditions must exist. Based on the information provided, the incentive or pressure to commit fraud was the most prevalent at Enron. Executives had the incentive to report high-revenue growth since the compensation was linked to the reported revenues. Enrons performance review committee (PRC) assessed the performance of employees semi-annually. It determined the salary and benefits of employees based on their feedback reports. Employees performance was rated on a scale from 1 to 5. Those with ratings of between 1 and 3 earned large bonuses thereby creating the incentive to manipulate earnings to increase their compensation. Besides, employees that scored lower ratings were given one year to improve failure to which, they would be fired. This constituted the pressure to commit fraud to avoid being fired. The incentive and pressure to commit fraud motivated the executives to fraudulently report earnings and hide certain liabilities from the balance sheet. In 2000, the company reported revenues of $100 billion but one year later, it filed for bankruptcy. The only explanation to this is that the $100 billion revenues reported in 2000 were non-existent. Paragraphs 67- 69 of Auditing Standard No. 12 provides that an auditor should consider the risk of omitted, incomplete and inaccurate disclosures as well as management override of controls (Auditing Standard No. 12, 2017). Question 2 Paragraph 25 of PCAOB Auditing Standard No. 5 underscores the importance to effective financial reporting. The COSO framework highlights the control environment as the foundation and the most essential of the five parts of the internal control. The control environment refers processes, standards, policies, and structures in an organization that provides the basis for conducting internal control in the organization. A weak control environment leads to weak internal control systems. Components of the control environment include integrity and ethical value, the competence of employees, management style and philosophy, responsibility and authority and management direction. These factors influence the accuracy of financial reporting. For instance, an entity with competent staff in the accounting function will likely have accurate financial reporting than an entity where the accounting function is conducted by incompetent staff. Integrity and ethics in an entity, especially the senior management, influence the occurrence of fraudulent activities. For instance, Enrons executives were not people of integrity and focused on fraudulent ways of enriching themselves at the detriment of shareholders of the company. Paragraph 25 requires the auditor to assess the control environment (Auditing Standard No. 5, 2017). This involves determining whether the operation style and philosophy of the management improves the effectiveness of the internal control over financial reporting. The auditor should also assess whether the audit committee of the board is independent and oversees the financial reporting and internal control processes. The independence of the audit committee is critical for accurate financial reporting. It also emphasizes the need to assess the integrity and ethical values, especially of the top management. The commitment of the top management to integrity and social values influences the other employees and the entire control environment. Question 3 According to Paragraph 21 of PCAOB Auditing Standard No. 5, an auditor should use the top-down approach in the audit of controls over financial reporting (Auditing Standard No. 5, 2017). The approach starts at the financial statements level based on the understanding of the controls over financial reporting. The auditor then assesses the entity-level controls and works down to accounts, disclosures, and assertions. This helps the auditor to identify accounts with risks of material misstatements. This then guides the auditor is determining the appropriate tests. Paragraph 22 states that the auditor should test the entity-level controls to determine whether the controls over financial reporting are effective (Auditing Standard No. 5, 2017). This will determine the amount of testing required for other controls. Entity-level controls include internal audit, risk assessment process, code of conduct, policies and procedures, oversight by the management, among others. Understanding the control environment would help in implementing the top-down approach for an internal control audit. The control environment influences the control over financial reporting since it entails procedures, structures, and policies, among other essential elements of financial reporting. A deep understanding of the control environment will enable me to identify accounts that have a significant risk of material misstatement as well as the necessary tests required. Without an understanding of the control environment, it would not be possible to identify accounts that face a significant risk of material misstatement. For instance, some entity-level controls affect the likelihood that a material misstatement will not be prevented or detected. This influences the nature and timing of other controls the auditor will select for testing. Question 4 Section 204 of SARBOX provides that an auditor should provide a report to the audit committee of the client. The report should include all the accounting policies and practices used, written communications between the auditor and the management of the client as well as the alternative treatments of financial information within GAAPs and the treatments preferred by the auditor. Section 301 SARBOX requires the formation of an independent audit committee to oversee financial reporting. The section further requires the SEC to prohibit the listing of any company that does not comply with the requirement to form an effective board with an independent audit committee. The committee should be composed of all independent non-executive directors. Audit committees play an important role in corporate governance and financial reporting. The committee appoints and dismisses the auditor, determines the remuneration of the external auditor and determines the scope of the external audit. It also oversees the financial reporting process and ensures the establishment and operation of effective controls over financial reporting. Thus, the committee enhances the independence of the external auditor by limiting interference from the companys executives. This avoids fraudulent financial reports by minimising possible collusion between the auditor and the executive. For instance, in this case of Enron, the companys executives who were responsible for financial reporting, had the authority to appoint and determine the remuneration of the external auditor. The external auditor gave a clean audit report despite the fact that Jeff Skilling and other executives fraudulently excluded certain debts from the companys liabilities. Therefore, Audit committees can be effective in providing management oversight and prevent fraudulent financial reporting as well as corporate and audit scandals. Question 5 Section 302 provides that the management of the client has the primary responsibility for financial reporting and the effectiveness of internal controls. It requires that the management prepare a statement certifying the appropriateness of the financial statements and that they present the true and fair view of the financial state of the client. The statement should also indicate that the management is responsible for financial reporting. This implies that should there be errors and material misstatements in the financial report, the management of the client will bear the primary responsibility. This statement is attached to the audit report. Section 305 prescribes the penalties for violating SEC regulations on financial reporting. Where the directors issued financial statements with material misstatements, they may be required to restate the statements and to reimburse any bonuses received based on the materially misstated statements. The courts may grant any equitable reliefs to investors. The section further prohibits that the SEC is mandated to permanently, temporarily, conditionally or unconditionally prohibit any director or officer from serving as a director or officer in any publicly listed firm if the directors are found to have violated the SEC rules. These provisions help deter fraud by the top management. This is because they are held responsible for fraud and material misstatements in the clients financial statements. The penalties are grave hence they have a deterrence effect on management fraud. Although corporations are legally separate entities, the directors and other company executives are personally held responsible for fraudulent activities. Before the enactment of this law, there were several corporate scandals since there were specific guidelines on the responsibility of the management. However, penalties alone cannot prevent fraudulent activities by the top management. Thus, a company should institute an effective and independent board with the necessary committees. It should also have strong internal controls high standards of ethics and integrity to prevent management override of internal controls. References Auditing Standard No. 12. (2017). Pcaobus.org. Retrieved 12 October 2017 Auditing Standard No. 5. (2017). Pcaobus.org. Retrieved 12 October 2017

Iago By William Shakespeare s Othello - 946 Words

Iago’s selfish ways may stem from deep-rooted envy. Cassio, a handsome, well-mannered, likeable strategist was promoted above Iago, despite having no practical experience; unlike Iago who has been Othello’s ensign on the field for many years. Iago’s contempt for Cassio’s â€Å"bookish theoric† as â€Å"mere prattle, without practise† is grounded in jealousy, and his dismissive way of comparing strategy to fighting on the battlefield reveals his dislike of Cassio early in the first scene of the play. In this way, he also exhibits envy towards Othello for his high rank, but this could be primarily due to Iago’s inherent racism. Aside from this vocational envy, Iago also exhibits sexual jealousy. He believes that both Othello and Cassio have â€Å"done†¦show more content†¦Leo tries to cause mistrust by lying about the timings of their meetings. He also plots to end the relationship altogether by leaving so he cannot take messages for them anymore. He assumes that without his presence their desire for each other will cease. To a lesser extent Leo deceives them when he pretends he doesn’t know they’re in love. It is unclear why this is the case, but perhaps he romanticises his role and wishes to be a messenger for star-crossed lovers. Iago’s tendency to deceive and manipulate every character he meets in the play is decidedly Machiavellian. He is known as â€Å"honest Iago† – in actuality, he is aggressive, wants to hurt others. He convinces Othello that Desdemona is sleeping with Cassio and intends to marry him – later persuades him to smother her in their marital bed rather than poisoning her. He tells Cassio that Desdemona will help him get his job back. He also doesn’t tell his wife of his suspicions of infidelity. Iago’s use of language is indicative– he alters his speech patterns depending on his objectives in a conversation and who he is talking to (blank verse vs iambic pentameter). Othello is a â€Å"black ram† married to a â€Å"white ewe†, and is of a higher rank with more respect. Stanley sees right through Blanche - She tries to flirt and compliment Stanley as â€Å"a real man†, despite her distaste for him. He thinks she lies about everything (and

Jazz Critique free essay sample

The song greeted the audience with the classic jazz rhythm by setting a romantic mood and throughout the song. Brendan Carroll who played the saxophone, was exceptionally moving as he stood up when giving out his solo. The director chose a great piece as it was worth listening to at the start. Madcap, written by Chuck Owen, is an upbeat song that created a Jazz-surge effect. This piece, in particular, was rhythmic thinking where it started out as a steady tempo and seemed to get faster near the end. Point of You written by James Mille, Is a funky, hip hop tune that I felt stood out the most. It had a different style than the classical Jazz music that included an electric guitar played by lost, Brian She. The dynamics of the song started at the beginning where all instruments Including saxophones, trumpets, trombones, piano, drums, and bass played at once. We will write a custom essay sample on Jazz Critique or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Throughout the song, you could feel the song getting louder as It echoed wealth the room, and then changed Into a soft, moderate level until the song ended. One Mint Julep, arranged by Bullock, was my favorite piece among the seven. It was the catchy, upbeat rhythm that caught my attention and pulled me in. This Latin-inspired music had new style from an RB tune. The pattern was very touchable and well-expressed; l, especially enjoyed listening to the soloists with Niccole Boas on the piano and Males Taylor on the saxophone. When the soloists got out of their seat to play their part, I could feel the excitement build and wanted to get up as everyone applauded.The balance of the instruments collided well with the rest. The harmony was bright and happy, while there were some parts where the tempo changed cool and relaxing to emphasize the saxophone part. This music was so vibrant and lively, I ended up having Goosebumps. A View from the Side, written y Bill Holman, contained a different kind of experience with each Instrument. The music started a crescendo with a soft pitch and soon increases with a very loud tone, and it repeats until the end. A Little Minor Booze, written by Willie Maiden, is a play on from the word, blue. It had a more orchestral sound, and contained a steady, relaxing beat throughout the song. It was a great performance, but I felt the song, itself, lacked in depth compared to the rest of the ensembles. The last performance, Chiaroscuro, written by Alan Bullock, had a motto tune. The element was different ND unique, and it had more off swing feeling to it. The tempo was slow in the beginning and soon increases along with the dynamics when introducing the soloist.The Jazz Orchestra picked another fantastic choice for their last song. Performers and soloists that I have not mentioned includes Oscar Pangolin, Rebel Beware, Jimmy Hormone (Saxophones), Roll Bevel Daniel Matthews, Gary Ortega, Alex Pollens-Jones, Alex Goalless (Trumpets), Ryan Butternut, Charlatans Manage, Veronica Christie, Hubert Tat, Andrew Hill (Trombones), Christopher Main, Antonio Bounders, Tom erroneously well, with no mistakes that I could point out. This ensemble related very much with the form I learned in the course. We learned about understanding the pitch of the notes along throughout the entire song. Although each song had a different tone, all of them were common in dynamics. All of the pieces were empowering with their strong timbre. Each song provided different sounds; for example, there were soft pitches in measures, and unexpectedly, the crescendo of the music starts to appear, creating a dramatic effect.

Property Dualism Samples for Students †MyAssignmenthelp.com

Questions: 1. Explain Frank Jackson argument for property dualism? 2. Explain Daniel Dennett argument for thinking qualia don't exist? Answers: 1.Property Dualism Property dualism asserts that there is one kind of substance, but property exists in two forms, physical and mental. Property dualism is of the view that physical substances are possessed by mental properties but as physicalism claims, mental properties do not depend on physical properties[1]. Most discussed forms of property dualism defend the position for its consciousness properties. Property dualism asserts that properties can be reduced to behavioral, physical and functional properties. Such properties includes smelling, feelings and experiences. These properties are irreducible and new. Property dualism rejects physics and argues that it not what forms the fundamental characteristics of nature because consciousness exists. Therefore, property dualism rejects physics. Physical properties of consciousness have to be fixed for one to say the physical properties of the world have been finalized. Clearly, from this point of view, physics misses something fundamental. Property dualist allow the correlations between mental consciousness and the law of nature. Particularly, the dualists assert that mental properties and new and distinct to the world. Frank Jackson defends property dualism using knowledge argument. He uses the scenario of Mary (a neuroscientist) who is assumed to live in a room where everything is black and white. All she knows is black, white and some shades of grey. Her area of specialization is vision, and she even uses a black and white T.V. Jackson argues that when Mary steps out of the black and white room and sees a ripe tomato, she sees something new. She learns how the color red, looks like. Therefore, through her visual experience she learns something new. When she was in the room, we though she knew everything regarding physical facts. Therefore, as evidence suggests, not all facts are physical facts. One may not know about the qualia despite knowing all the physical properties of the brain. Consequently, because Mary learns something knew, there are truths about the physical world and people which escape the physicalist[2]. Therefore, Jackson concludes that physicalism and phenomenal properties which a re not physical properties are false. The hard and the easy problems are distinguished by Chalmers. The hard problem is in relation to the experiences of the consciousness, and the properties of consciousness which are phenomenal. It also involves explaining why certain properties of consciousness are associated with such problems. The easy problem involves and analysis of what the functions of consciousness are; such as reporting the state of our minds and how sometimes we control our behavior[3]. Physicalists say that the mental state has a role in the functionality of people. Chalmers argues that consciousness experiences, bring a particular role in functionality. If an account of somethings physical of state is given, then the function and the physical structure is explained; thus the functionality and what constitutes a thing is accounted for. These properties, according to Chalmers, are not sufficient to explain the phenomenal consciousness; because they do not account for experiences and feelings[4]. Thus, functio n and structure do not adequately account for phenomenal consciousness. Objections to Jacksons theory include the fact that different people may have different knowledge on the same thing, and discovery will not necessarily cancel out the concept of the other person. 2.Dennetts Argument for thinking qualia dont exist Dennett denies about qualia being a unique property of consciousness. However, he does not deny fully on the conscious experience. Dennett does not deny that conscious has properties and he does not want to say that qualia itself do not have the exceptional characteristics that many philosophers have attributed to it. The qualities that these scholars have attributed to qualia are; it is private, ineffable, intrinsic, as well as being directly apprehensible via consciousness. Dennett believes that most philosophers are instinctively misled in these assumptions. Qualia is also commonly defined as indescribable insofar since we tend to think of our experience as challenging expression or description of the language[5]. Since qualia are incredible, it is then described as private. Since we are unable to express our experiences entirely, there arises a problem since it is impossible to make an interpersonal comparison. Each and every one of us can access our qualia through a first person s perspective which no one else can understand qualia like we do. Qualia is thought to be much directly apprehensible via consciousness in that we seem to possess the powers to reflect on our experiences in which amplifies our qualia. These qualia are thought to be inherent insofar since they are atomic, homogeneous and straightforward. Therefore, this feature makes qualia hard to access without the direct experience. Dennett shows that it is not clear that the consciousness has the characteristic mentioned above are associated with qualia Dennett believes that various mysteries involving the consciousness are usually developed by the dogmatically that accepts the above-discussed characteristics that we hold about qualia and also the ways in which most things seem to us. Therefore, he tries to shift the whole burden of these proofs to the individuals who appeal to the private and subjective experiences as having those distinctive traits. Dennett denies the presence of qualia as it is usually seen as the primary defense and the last one again functionalism and materialism. Since Dennett is a naturalist philosopher, he explains the conscious purely regarding physical, and the talk of qualia leads to the unnecessary confusions. He shows that the four characteristics attributed to qualia are merely confusions since no such entities of consciousness have all the properties[6]. Dennett employs the Sanborn-Chase institution pump to show how little first-person comprehension we have of qualia. The Sanborn-Chase illustration in dicates that the assumption of the privileged access is a falsehood. These men analyze their experiences objectively instead of introspectively hence there are no qualia. Through the application of another institution pump, Dennett shows that the various assumptions that qualia are inherent are entirely unfounded. He argues that only the prolonged consumption of beer develops the enjoyable experience and not the chance in flavor hence qualia is not intrinsic but relational. Therefore there are no qualia. Dennett uses another illustration to show that there are intrapersonal variations in the color experience which are gradual and imperceptible for many persons. He claims that the ultimate evidential power of neurophysiology is limited in the examination of the subjective experience as qualia have some special and intrinsic nature which can be secluded from our behavioral dispositions. Dennett can make philosophical progress in showing that qualia do not pose any significant threat for the materialistic promoters of consciousness[7]. He uses phenomena that are mysterious and also beyond the physical explanation. He can show that this formation is just an illusion that is based on misunderstanding since there are no qualia that have those unique properties. However, Dennett has not fully succeeded in showing that the computational functionalism is valid. Therefore, the biological functionalists state that the conscious experience, which is the experience of qualia depends on our biological structures[8]. Bibliography Alter, Torin Andrew, and Sven Walter. 2007. Phenomenal concepts and phenomenal knowledge: new essays on consciousness and physicalism. Oxford: Oxford University Press. https://public.eblib.com/choice/publicfullrecord.aspx?p=3053140. Aranyosi, Istva?n. 2013. The peripheral mind: philosophy of mind and the peripheral nervous system. Awret, Uziel. 2016. The Singularity: Could artificial intelligence really out-think us (and would we want it to)? https://www.overdrive.com/search?q=D89EB902-B821-485B-95A1-F9FD03AF00FE. Baler, David H. "Qualia explained away." In Open MIND. Open MIND. Frankfurt am Main: MIND Group, 2014. Dennett, Daniel C. "Quining qualia." In Consciousness in modern science. Oxford University Press, 2006. Humphrey, Nicholas. "Redder than Red Illusionism or Phenomenal Surrealism?." Journal of Consciousness Studies 23, no. 11-12 (2016): 116-123. Prinz, Jesse. "Against Illusionism." Journal of Consciousness Studies 23, no. 11-12 (2016): 186-196. Zimmerman, Dean W. 2006. Oxford studies in metaphysics. Vol. 2. Oxford: Oxford University Press.

Calculating Your Content Marketing ROI

Content marketing can be one of the best investments for your business. However, if you truly want to see results from your content marketing efforts, you need to understand how they’re helping your business grow. Your content marketing return on investment, or ROI, is one of the most important numbers you need to know. Let’s take a look at why your content marketing ROI is important and a few different ways you can calculate your expected return. Why You Need to Know Your Content ROI Content is the backbone of your marketing. As the materials that educate, entertain and persuade your target audience to purchase your products or services, content fuels your search engine optimization strategy, social media promotion plan and more. This means you can’t afford to produce low-quality content. High-quality content can help you connect with your target audience and build strong relationships with leads and customers. When you’re able to develop a lasting connection, you can convince shoppers to buy faster and more frequently. However, high-quality content isn’t always easy to create. In order to have a truly successful content marketing strategy, you need to invest appropriately in research and production. Knowing your return on investment helps you make smarter decisions when it comes to content creation. When you understand what worked well, what your audience is looking for and what content they’re looking to engage with, you can create a strong content strategy that delivers high returns each and every time. Calculating Your Content Marketing ROI Knowing the return on your content marketing investment doesn’t need to be difficult. Here’s a step-by-step process you can follow to find your content marketing ROI. 1. Identify Your Goals Before you can measure your return on your investment, you need to know what you’re trying to accomplish with your content marketing. While sales are an obvious goal to have, you may also want to acquire new leads, get more social media followers or have new individuals sign up for a newsletter or webinar. Your first step in identifying your content marketing ROI is determining what you’d like to accomplish with the content you create. 2. Measure Your Investment In order to get an accurate ROI, you want to pay close attention to every dollar you spend in relation to the content you create. While there are some obvious expenses, such as hiring a contractor to produce your content, there will be other costs that you may not consider. Be sure to track each dollar you spend in relation to your content creation and promotion. This will give you the most accurate ROI possible. 3. Track Your Successes Based on the goals you’ve established, you’ll want to track your relevant successes. If you’re hoping to acquire more sales, you’ll want to track each sale related to that content campaign you’re running. For some pieces of content, this can be a bit challenging to track. If you’re creating evergreen pieces, you may need to track your successes over a longer period of time. However, you can find your ROI for different periods of time to help you understand how your content can consistently bring in new returns. Now that you have all the information you need, you’re ready to apply it to the basic ROI formula. This formula says you should subtract your investment from your return, then divide that number by your total investment. To make your ROI a percentage, you then multiply that number by 100. This will help you clearly understand how your content marketing is helping you grow your business. Be sure to calculate ROI for different content types and campaigns you publish in order to see which are producing the greatest returns. Knowing this type of information will help you better understand what your audience is looking for, what they’re connecting with and how they likely they are to absorb information. Ultimately, knowing your content ROI allow you to make smarter content decisions and grow your business more efficiently.

world war 2 japan essays

world war 2 japan essays Japan committed what some would consider suicide, when their aircraft bombed Pearl Harbor.1 Pearl Harbor was the most important day of World War II. This was the first strike towards the US. making them enter the war. Even though the US. had been involved a little before this. The attack prompted full entrance of the US. into the war. Japan wanted to not depend on white imperialist nations, like Britain, France, Netherlands and the USA. But, they needed materials from other countries.2 They got Tin from Malasha and Iron from Philippines. Japan also got oil, bauxite, coal, cobalt, copra graphite, iron, lead, nickel, phosphates and potash from the Indies. Plus rice from Indo-china and Burma. Japan needed all of those things to be self reliant. But most of all, if they where to expand they would need them even more. In the 1920s fascism began to enter Germany. As well as a need for revenge after the way World War I ended. So on September 1 1939 German armies marched into Poland, Poland and Germany had bout the same number of men.3 However Poland was greatly out gunned. War broke out in September of 1939 in Europe. Around that time Japan declared its Polands last surrender was the fortress at Kock, on October 6th September 3 1939 British and French declared War on Germany. The French Strategy was defensive, there main defense was the Maginot Line. Germany Began to drive into France on June 5th 1939, the drive picked up on June 9th. The Maginot line failed, it was out flanked. By the summer of 1940 Hitler dominated Europe from the North Cape to the Pyrenees. After the summer of 1940, Hitlers only remaining active enemy was Britain.5 Italy declared war on Frence and Britain on June 10 1939. The USA then abandoned there strict neutrality in the war, and in March 1941 the USA passed the Lend-Lease Act. The Lend-Lease Act was a 7 billion dollar aid to any countries...

Did humans migrate to the new world from europe in early prehistoric Essay - 1

Did humans migrate to the new world from europe in early prehistoric times - Essay Example However, Curry cited that the discovery of the prehistoric and hypothetically pre-Clovis, mastodon fossils in Washington spur debate concerning the actual manner of human migration from Europe to America. Specifically, existing debates focus on the theories of Bradley and Stanford and Straus. In studying the fossils found both in Alaska and Siberia, Bradley and Stanford assert the existence of pre-Clovis culture in America (465). Further, with their radiocarbon fossil dating technologies, Bradley and Stanford unearthed evidences that link the fossils in pre-Clovis North America with the fossils of the Solutrean culture residing in Spain and France 17,000-21,000 years in the past (466). The fossils, particularly the hunting technologies, show significant similarities, regardless of the fact that the Clovis technology appears more advanced and a few radiocarbon years older than its Solutrean counterparts. Relatively, the Clovis culture may be considered predecessors of the Solutrean culture, considering the similarities of their hunting tools. With those findings, Bradley and Stanford went on to propose that Solutrean may have traveled from Europe to America through ice bridges near the Arctic, although remaining close to the coast to ensure sustainable, marine food source s. The proposition relies heavily on the existence of steppe tundra vegetations during the Last Glacial Maximum wherein ice formed as land bridges connecting the continents. Although Bradley and Stanford succeeded in nulling the theory supporting the Clovis culture as the first American inhabitants, Straus argues that the theory still lack evidences supporting the existence of Solutrean culture in North America before the Clovis culture. Specifically, in studying the drawings and artistic works in Cosquer Cave, Straus found out that the Solutrean culture was purged approximately 18,000 radiocarbon years ago (223). Further, Strauss asserts that the similarities in the