and how does the COSO Enterprise Risk Management â Integrated Framework relate to them? 21 36. What is the point of view of the Securities and Exchange Commission (SEC) with respect to ERM? 21 37. What are the deliverables when the COSO ERM framework is implemented? 21 38.
Along with unrivaled beauty, myth depicts mermaids with heart-stoppingly luscious voices. Alluring voices, rendering anyone within earshot a quivering mound of meat jelly (did I really say meat jelly? hmm). They are matrons of enchantment, entreating sailors with beguiling beauty, grace and mesmerizing melodies.hey are also shown holding mirrors in art-a symbol of the moon which speaks of a reflective nature (maybe symbolic of self-admiration too). Far from vain, mermaids are elusive and rarely seen-this could be taken for modesty-but I like to think their scarcity is due to shrewd discernment.
Mermaids have been a popular subject of art and literature in recent centuries, such as in Hans Christian Andersen 's well-known fairy tale . The Little Mermaid  (1836). They have subsequently been depicted in operas, paintings, books, films and comics.he first known mermaid stories appeared in Assyria c. 1000 BC. The goddess Atargatis, mother of Assyrian queen Semiramis, loved a mortal (a shepherd) and unintentionally killed him. Ashamed, she jumped into a lake and took the form of a fish, but the waters would not conceal her divine beauty.