Artemis Temple Essay - 1169 Words

Ancient Ephesus was known across the Greek world for its devotion to the goddess Artemis and for its monumental temple dedicated to her. Greek Artemis was a goddess of virginity, women’s concerns, the hunt and the underworld (1). She was also the daughter of Zeus and Leto and the twin of Apollo. To her dedication, The Temple of Artemis was built, which is known as one of the Seven Wonders of the Ancient World. The Iconic Temple of Artemis resides in the ancient city of Ephesus which is now Turkey, was a place made for the worshipers of the goddess. She presided over the transition of a woman from virgin (parthenos) to married woman (gyne) and protected the virginity of those who were unmarried or wished to remain virgins (2). Artemis also†¦show more content†¦There were two rows of columns stretched across the front of the temple, standing about 21 feet apart and extending from the front to the back of the temple at 17 feet apart. The door in the pediment -- along wit h two windows -- was intended for Artemis own use (8). Inside the temple was the statue of Artemis herself, which was built from gold, silver, ebony and other stones. The temple brought in merchants, kings, and sightseers, many of donated jewellery and other treasures to Artemis and her temple. Its splendor also attracted many worshipers and pilgrims, strengthening the cult of Artemis (9). Since she was an influential figure, her fame went higher as soon as her temple was built. The Temple of Artemis was a very famous and attracted visitor from far and near. Its purpose was both a religious institution and market place. The market place itself had small models of the temple and its goddess Artemis for the fellow tourists as souvenirs to take with them. The columns at the front were decorated with intricate sculptures. It was built to honor Artemis as inside the temple was an inner room called the sanctuary that housed a magnificent statue of the goddess. The temple was destroyed and rebuilt several times, each time it was built more impressively than the time before it. The first time it was destroyed was on the night of July 21, 356 BC, a man namedShow MoreRelatedThe Temple Of Artemis At Ephesus1710 Words   |  7 PagesThe Temple of Artemis at Ephesus: World Wonder The Temple of Artemis at Ephesus, also known as the Artemision, was once a remarkable sight that was considered to be one of the Seven Wonders of the Ancient World. The temple itself was a rather mysterious as not much is known about the rituals that may have taken place there. It is known that the Ephesian held Artemis is the highest honor. It was believed by some that Artemis herself was born at the location of the temple (Iosa, pg. 3). The templeRead MoreArchitecture Of The Temple Of Artemis At Ephesus1424 Words   |  6 Pagesarchitecture of the Temple of Artemis at Ephesus (320-650 BCE). Analyzing the remains in term of Art History is nearly impossible because there is nothing left outside but some foundations that consist of piles of rocks. These are most likely the bases of the temples columns. The site only has one actual column that is still intact. Although, it looks as though it has been pieced together with scrap. A number of artists have created their interpretations o f what they believed the temple looked like basedRead MoreThe Temple Of Artemis At Ephesus1727 Words   |  7 Pages THE TEMPLE OF ARTEMIS AT EPHESUS Molli Layton Art History 201 Dr. James Swenson June 2, 2017 The Temple of Artemis at Ephesus is a complex building with a complex history. Located in East Greece, the building underwent many changes, as did the surrounding Greek society. This paper will discuss the history, architecture, historical context, and sculptures of the temple. An analysis of it’s evolution will also be provided. The temple was built in mid sixth century BCE. The exact dateRead MoreGreek Mythology : The Epic Tale The Iliad1179 Words   |  5 Pagestrade, and a stronger development of written and spoken language. Homer’s epic tale the Iliad was believed to be written around this time. The Geometric period gave rise to a greater amount of worship of multiple gods, creating the need for more temples to store votives (such as the Mantiklos Apollo) that were dedicated to these deities. The geometric period can be identified by their use of repeated registers of geometric shapes on pottery, and symmetrical and triangular shapes in sculpture. MostRead MoreThe Analysis On Ephesians Prefacing The Book The Bible Essay1570 Words   |  7 Pagespractices.† Paul knew this component of the background and spoke to the Ephesians through their understanding of power and magic. Thirdly, the city of Ephesus was a wealthy port city and in the center of town, Ephesus boasted its temple of Artemis, the city also hosted the Temple of the Divine Julius and the goddess Roma. During the time of Paul, Ephesus contained a gymnasium, stadium, theater, athletic field, and a marketplace. The wealth of some residents was evident in their embellished terraced houses;Read MoreThe Greek Gods And Goddesses1915 Words   |  8 PagesMany greek gods and goddesses possess paradoxical characteristics. This makes some of them hypocritical and others well rounded. Artemis shows her versatility through her two-sided role as an influential women in society and her opposite qualities apparent during acts of mass destruction. Artemis was born to Zeus, God of lighting, and titan Leto along with her twin brother Apollo (Hamilton 31). Right as Leto was about to give birth, she was prohibited by Hera, Zeus s jealous primary suitor, fromRead More Exploring the Story of Artemis: Goddess of the Wilderness528 Words   |  2 PagesHaving the narrow arc of the moon her bow and the beams her arrows, Artemis represented the chaste, silver brilliance of the moon.(â€Å"The HUNTRESS†)The most important role of Artemis was as the goddess of women and of female secrets.(Littleton 173) She was mainly known as the goddess of the wilderness. If she were to have company, she always preferred women, and she shunned the presence of men as far as possible.(Littleton 173) Armed with a bow made by Hephaestus and Cyclopes, she dealt ruthlesslyRead MoreAltar of Zeus: New Style to Old Ideas Essay example1296 Words   |  6 Pagescurrently is on display in Berlin, Germany for anyone to see and it is assumed that the temple w as dedicated to Zeus or its purpose, in addition to being a tribute to the Zeus/the gods, was most used for celebration of the Pergamene people over anyone who opposed them. As Richter explains, â€Å"The altar in an open precinct preceded the temple as a place of worship and later remained an essential adjunct of the temple, being placed either inside it, or more commonly outside, facing the entrance. GenerallyRead MoreThe Seven Wonders of the Ancient World1072 Words   |  4 Pagesthe Seven Wonders of the Ancient world highlighted by Philon of Byzance. After Alexandre the Great the canonical list of seven wonders was presented: the Great Pyramid of Giza, the Hanging Gardens of Babylon, the Statue of Zeus at Olympia, the Temple of Artemis at Ephesus, the Mausoleum at Halicarnassus, the Colossus of Rhodes and the Lighthouse of Alexandria. They are claimed to be the most remarkable creations of the ancient world due to their uniqueness, beauty, forms and innovations. Classical worldRead MoreThe Greeks Were A Mighty Empire.the Greeks1179 Words   |  5 Pagesarchitecture and many true works of art. The Greeks also made four out of the seven ancient wonders of the ancient wo rld. There are the Temple of Artemis at Ephesus, The Statue of Zeus at Olympia, The Colossus of Rhodes, and the LightHouse of Alexandria. According to SoftSchools.com The Temple of Artemis at Ephesus was built to for Artemis, one of the goddesses of Olympus. This temple is one of the Seven Wonders of the Ancient World. It was built in Ephesus, which today would be near Selcuk in Turkey. It had

Ethical Theory Free Essays

Managerial Auditing Journal Emerald Article: On ethical theory in auditing Lutz Preuss Article information: To cite this document: Lutz Preuss, (1998),†On ethical theory in auditing†, Managerial Auditing Journal, Vol. 13 Iss: 9 pp. 500 508 Permanent link to this document: http://dx. We will write a custom essay sample on Ethical Theory or any similar topic only for you Order Now doi. org/10. 1108/02686909810245910 Downloaded on: 25-11-2012 References: This document contains references to 47 other documents Citations: This document has been cited by 2 other documents To copy this document: permissions@emeraldinsight. com This document has been downloaded 2432 times since 2005. * Users who downloaded this Article also downloaded: * Gary Pflugrath, Nonna Martinov-Bennie, Liang Chen, (2007),†The impact of codes of ethics and experience on auditor judgments†, Managerial Auditing Journal, Vol. 22 Iss: 6 pp. 566 – 589 http://dx. doi. org/10. 1108/02686900710759389 Beverley Jackling, Barry J. Cooper, Philomena Leung, Steven Dellaportas, (2007),†Professional accounting bodies’ perceptions of ethical issues, causes of ethical failure and ethics education†, Managerial Auditing Journal, Vol. 22 Iss: 9 pp. 928 – 944 http://dx. doi. org/10. 1108/02686900710829426 Douglas E. Ziegenfuss, Anusorn Singhapakdi, (1994),†Professional Values and the Ethical Perceptions of Internal Auditors†, Managerial Auditing Journal, Vol. 9 Iss: 1 pp. 34 – 44 http://dx. doi. org/10. 1108/02686909410050433 Access to this document was granted through an Emerald subscription provided by ASTON UNIVERSITY For Authors: If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service. Information about how to choose which publication to write for and submission guidelines are available for all. Please visit www. emeraldinsight. om/authors for more information. About Emerald www. emeraldinsight. com With over forty years’ experience, Emerald Group Publishing is a leading independent publisher of global research with impact in business, society, public policy and education. In total, Emerald publishes over 275 journals and more than 130 book series, as well as an extensive range of online products and ser vices. Emerald is both COUNTER 3 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. Related content and download information correct at time of download. On ethical theory in auditing Lutz Preuss Lecturer, Heriot-Watt University, Edinburgh, UK This article discusses ways of giving support to auditors in addressing moral dilemmas. Codes of Ethics are very important in this context but are in the ? nal analysis insuf? cient devices, because their necessarily generalised form has to be translated into the speci? c situation and thus requires acceptance rather than merely adherence. Codes have to be complemented with developed ethical reasoning of accountants. Hence, individual ethical principles are discussed which have been applied to accounting in the recent literature, i. e. utilitarianism, deontology, virtue ethics and ethics of care. Unsurprisingly, none emerges as giving completely satisfactory solutions. Yet eclecticism can be avoided by using compound models, which combine individual principles to provide reasonably comprehensive cover of decision-making in a business context. As in any other profession, practitioners of accounting, be they public accountants, management accountants or internal auditors, may face moral dilemmas in their work. In mapping out the ? eld of potentially con? icting interests, the Institute of Chartered Accountants of Scotland (1997, p. i), the oldest professional body in the UK, stipulates: The primary duty of the Institute of Chartered Accountants of Scotland is to the public. This principle determines its status as a professional body . The ICAS (1997, p. vii) requires that: In addition to the duties owed to the public and to his or her employer, a member of the Institute is bound to observe high standards of conduct, which may sometimes be contrary to his personal self-interest. The author would like to thank Professor Gerald Vinten, editor of Managerial Auditing Journal, and Stephen Morrow, Department of Accountancy and Finance, Heriot-Watt University, Edinburgh, for their helpful suggestions. Managerial Auditing Journal 13/9 [1998] 500–508  © MCB University Press [ISSN 0268-6902] The public accountant is the con? dential agent of the community at large, but the public does not (re)appoint auditors (for speci? c moral dilemmas facing external auditors, see Gunz and McCutcheon, 1991; Moizer 1995; Finn et al. , 1994). Management accountants and internal auditors are employees of the corporation; hence their employment position may collide with their professional values. They too have a responsibility to society – comparable to an engineer’s concern for public safety – and are required by the Institute of Chartered Accountants in England and Wales to observe â€Å"the same standards of behaviour and competence as apply to all other members† (Statement 1. 220, quoted in Maurice, 1996, p. 184). Ethical dilemmas tend to be complex and only hazily de? nable. In accounting, moral agency often becomes a question of causation (Moizer, 1995, p. 425f. ), as the content of an audit report may not have an obvious link with a speci? c result: if an auditor quali? es a company’s accounts, has he actually caused an ensuing bankruptcy? Furthermore, the very subject matter of accounting is such that two equally objective accountants may reach different results. The most visible response by all professional accountancy bodies has been to set up codes of ethics, e. g. by the Institute of Internal Auditors in 1968. Their very existence sets limits for immoral behaviour and offers guidance in ambiguous situations. Studies of members of the Institute of Internal Auditors (Siegel et al. , 1995; Ziegenfuss and Singhapakdi, 1994) found that a clear majority do use the code of ethics in their work. It is seen primarily as an instrument for giving guidance in moral dilemmas (64 per cent) rather than a means to enhance the profession’s public perception (16 per cent). Research by Dittenhofer and colleagues offers an insightful longitudinal perspective nto changing moral beliefs of internal auditors in the light of the IIA Code of Ethics. In 1982 Dittenhofer and Klemm (1983) presented a random sample of IIA members with 20 vignettes, each describing morally contentious issues, and asked respondents to indicate their reaction, ranging from dismissal of the person to doing nothing because no ethical problem is perceived to exist. In 1994 Dittenhofer and Sennetti (1995) repeated the survey, again sa mpling IIA members. In many cases the authors found signi? cant changes, with IIA members having become more critical and supporting harsher action. So the proportion of respondents who claim they would dismiss an internal audit supervisor who engaged in insider dealing (situation 4) has risen from 50. 1 to 63. 0 per cent, with particularly large increases for trainees/journeymen (+70 per cent), in the category staff status, and insurance (+40 per cent) in the category employer’s activity . However, some cases – arguably less severe ones – have shown little change over the decade or even a decline. In any case, there were no signi? cant differences in terms of gender or age groups. Most astonishing, so Dittenhofer and Sennetti claim, was the fact that for each scenario almost the complete spectrum of attitudes was represented, which indicates that there is no consensus among internal auditors as to what is right or wrong. Codes of ethics are not sufficient to resolve moral dilemmas. For a start, violations of codes have persisted (Finn et al. , 1994; Loeb, 1971; Pearson, 1987). A distinction has to be made between acceptance of a code and mere adherence to it (Loeb, 1971), which may stem from a strong organisational climate or a fear of being penalised. Furthermore, codes in their universalised form, cannot cover all eventualities. Analysing Dittenhofer and [ 500 ] Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 [1998] 500–508 Klemm’s (1983) research, Vinten (1996, p. 56) found a two-fold problem: for some scenarios – clearly morally contentious ones – it was unclear exactly which article of the IIA Code applied and also what response the Code required. Swanda (1990) and Vyakarnam et al. , (1996) found that accountants isplay a tendency to revert to technical knowledge when facing ambiguous moral situations. Hence Mintz (1995) argues that accountants need both technical and moral expertise as well as the intention and ability to act against self-interest if morality requires doing so. Vinten (1990, p. 10) sees three types of codes: 1 a regulatory code, such as the Ten Commandments. It establishes a complete overlap between behaviour and code, which is furnished with such a compe lling ethical imperative that further discussion is neither necessary nor asked for. It does, however, not recognise shades of grey . 2 an aspirational code, such as the wisdom literature in the Jewish Scriptures. It provides the standard a person should aspire to but recognises that full compliance may rarely be possible. Yet it provides little help in weighing up alternative courses of action. 3 an educational code: this holds rules and regulations to be unhelpful if not damaging and instead stresses the importance of the individual conscience in a professional situation. The unsatisfactory nature of codes of ethics, Vinten suggests, may stem from the predominance of the regulatory model. It emerges that de? ning ethics as â€Å"the rules of conduct recognised in the human life department of the practice of professional accountancy† (Maurice, 1996, p. 9) is too limited. Codes of ethics have to be reinforced with moral development of accountants. Thus researchers have studied the status quo of moral development in the profession (Finn et al. , 1994 of certi? ed public accountants, Ziegenfuss et al. , 1994, of internal auditors and management accountants). Some authors have then discussed possible improvements of moral development within Lawrence Kohlberg’s framework for cognitive moral development (Lovell, 1995, 1997; Sweeney and Roberts, 1997). Others have sought to clarify how far individual ethical theories and principles are applicable to accounting dilemmas, although the discussion has often been limited to utilitarianism and deontology (Maurice, 1996; Moizer, 1995). Only over the last few years have alternative ethical theories been applied to accounting (Mintz, 1995; Francis, 1990; Oakes and Hammond, 1995; Reiter, 1996, 1997). The aim of this article is to draw the discussion of these ethical theories and principles together into a comprehensive system, where the advantages and disadvantages of individual principles are highlighted. Following Hartman (1994) ethical theories shall be understood less as prescription for action than as tools for understanding complex situations. 1. Utilitarian ethics Teleological or consequentialist ethics judges the rightness or wrongness of an act by its consequences. The most elaborate consequentialist theory is that of utilitarianism, as propagated by Jeremy Bentham (1789/1962). In the de? nition of his disciple John Stuart Mill (1861/1962, p. 257): Utility, or the Greatest Happiness Principle holds that actions are right in proportion as they tend to promote happiness, wrong as they tend to produce the reverse of happiness. Utilitarianism is a strongly democratic theory as every individual is to be given as much consideration as anybody else is. It should be pointed out that Bentham saw this principle not as a watertight moral theory but as a tool for political decision making. Utilitarianism faces obvious practical problems in its moral arithmetic. Mill introduced a distinction between higher and lower pleasures, yet it is still far from clear how different pleasures of different intensities can be summed up, how a strong immediate desire compares with a life-long moderate one, etc. Agents may lack sufficient time to calculate all the consequences or may overestimate their own sufferings and underestimate somebody else’s happiness. This kind of criticism can partly be averted by applying the principle of utility not to single acts, act-utilitarianism, but to classes of acts, rule-utilitarianism. Under rule-utilitarianism an act is morally obligatory if it falls into a category of acts, which in their collectivity tend to produce more happiness than pain. It is no longer necessary to know all the implications of an action; one can rely on past evidence to get a fairly accurate account of an act’s potential consequences. Rule-utilitarianism is applied in a council recommendation by the Institute of Chartered Accountants of Scotland issued in 1971 (quoted in Moizer, 1995, p. 422), which: †¦ recommends that members †¦ hould not disclose past or intended civil wrongs, crimes †¦ or statutory offences unless they feel the damage to the public likely to arise from non-disclosure is of a very serious nature. [ 501 ] Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 [1998] 500–508 Rule-utilitarianism, however, can be shown to collapse into act-utilitarianism, if one follows the rule â€Å"in situations of type x, do y or whatever else maximises utility† (Smart, 1967). Also, the difficulty or perhaps impossibility of a moral calculation has not been solved. Since utilitarianism is to consider all consequences of an action, this includes not only consequences for yet unborn generations but also side effects the agent has not brought about actively, and these may well overshadow intended consequences. Intuitively, one would hesitate to blame a moral agent on this basis. Utilitarianism in accounting Utilitarianism has two advantages over alternative ethical theories for application in business. It links self-interest with moral behaviour, and a company is per de? nition self-interested. Secondly, the calculation of bene? and harm is similar to pro? t and loss accounting and hence more likely to ? nd acceptance with business practitioners than rival ethical theories. By default, utilitarianism is the most in? uential ethical theory in the business context. Most economic and ? nance concepts are implicitly or explicitly built on the assumption that individuals are interested in maximising short-term self-interest. A resulting intellectual pa renthood of accounting theory and methods in utilitarianism becomes important in the debate over the neutrality of accounting information. Neutralists, like Solomons (1991), argue that it is not the task of accountancy to be an agent of change in society Accountants should merely convey . unbiased information, on which users can then base their decisions. Radical accountants, such as Tinker (1991), have questioned whether accounting information can actually be neutral. As accounting is embedded in social reality – it is neither inexplicably given nor a straight re? ection of social reality – and in social con? ict, its theory and methods inevitably favour one side of the con? ict over another. Thus Lovell (1997) ? ds it problematic that accounting concepts are often presented as neutral or even as morally correct, without pointing out their roots in utilitarian thought. There is evidence (Gray et al. , 1994; Lovell, 1997; Ponemon, 1992) that accounting and other means of organisational control compress moral reasoning within the lowest stages of Lawrence Kohlberg’s (1981) hierarchy of cognitive mora l development. Kohlberg sees moral development progressing from an instrumental use of other persons via the acceptance of a social order to abstract principles which, if necessary, over- ride human laws. Where accounting control is assumed to work because people do not want their underperformance to be detected, a stage one motivation exists. Linking acceptable performance to ? nancial bonuses assumes a stage two motivation. At stage three a person performs as required because she wants to win or maintain the respect of colleagues, a stage four motivation shows in a belief that the law, either respective state laws or the organisational â€Å"laws†, are to be obeyed for their own sake (Lovell, 1997, p. 155). On the other hand, inasmuch as it prevents illegal or immoral practices, accounting control does have a moral quality . . Deontological ethics Deontological ethics focuses on duty or moral obligation, deon being the Greek word for duty There are various deontological con. cepts, such as â€Å"Do unto others as thou wouldst have them do unto you†, but the most rigorous version was developed by Immanuel Kant (1785/1898). He sees a sharp difference between self-interes t and morality and proposes that an action only has moral value if it is performed from duty Kant proposes his . Categorical Imperative (1785/1898, p. 38). Act only on that maxim whereby thou canst at the same time will that it should become universal law. A different version of the Categorical Imperative reads (1785/1898, p. 47) . So act as to treat humanity, whether in thine own person or in that of any other, in every case as an end, never as means only . A maxim, a rational principle, which underlies an action, has to ful? l two criteria to become universally binding: ? rst it has to be shown that the maxim can be universalised without contradiction. Breaking promises if the disadvantages outweigh the bene? ts is not universalisable, because if it was nobody could rely on anybody telling the truth anymore. Secondly, one has to show that a rational agent ought to will the maxim, i. e. that it actually creates conditions which are conducive to human life. Some actions, however, are universalisable but nonetheless seem wrong: a religious fundamentalist may reason it necessary to treat opponents in horrendously brutal ways and accept that he would be treated in the very same fashion if he were in the opposing camp. Other cases are not universalisable but do not seem morally wrong; universal contraception would bring humanity to an end but to most people it does not seem wrong in individual cases. Furthermore duties, imposed by [ 502 ] Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 [1998] 500–508 several categorical imperatives, may clash; here the principle offers no further solution. On the other hand, Kantian morality links with popular conceptions of morality, e. g. that some actions simply are never permissible, whatever the gain to individuals or society . The link between morality and the will of the agent allows us to praise people for their intentions even if the results fall short of expectations. A deontological approach is also the most important basis for criminal law. Deontology in accounting A deontological perspective underlies much of the self-regulation in accountancy, see for instance the explicit requirement by the Auditing Practices Committee in the US on qualifying a company’s accounts on a going concern basis (Moizer, 1995, p. 424): The auditor should not refrain from qualifying his report if it is otherwise appropriate, merely on the grounds that it may lead to the appointment of a receiver or liquidator. rong, even if it prevented a major disaster; witness the protracted debate on the evaluation of whistleblowing (Vinten, 1994), where accountancy bodies for a long time held that concerned employees may raise their concern to superiors but must not under any circumstances report to outsiders without authorisation. A strong deontological emphasis has the disadvantage that compliance with rules is taken to be moral. â€Å"One feels as an accountant†, said a participant in a study by Vyakarnam et al. (1996, p. 159) that â€Å"there are so many rules and regulations that anything outside is acceptable. A consensus to work just above the required minimum can lead to a situation where the minimum becomes expected and pressure increases to drop standards further. 3. Virtue ethics In contrast to the universal emphasis on moral duty in deontology and on general happiness in utilitarianism, Aristotle emphasises the importance of a person’s character for morality He suggests that the highest . human good is happiness, not in a crude material sense, but in a comprehensive meaning which carries connotations of ? ourishing and well-being. This highest good is closely linked to the function of a human being, which is to obey reason, as this is the main characteristic to set humans apart from other living beings. As a good ? autist plays the ? ute well or a good knife cuts well, Aristotle argues, so a good human is good at applying reason. Acting according to good reason is the distinguishing feature of virtuous behaviour. Reason helps to avoid both excess and de? ciency; so the virtue of courage shows the healthy mean between cowardice and rashness. To acquire this kind of virtue, people need practical wisdom, which can only be acquired by experience and habituation. Aristotle (1985, trans. Irwin) de? nes that â€Å"the virtue of a human being will †¦ be the state that makes a human being good and makes him perform his function well† (1106a20-24). Virtue ethics distinguishes between internal and external rewards, a distinction utilitarianism cannot make. Internal goods emerge from speci? c practices. They can only be experienced after a long engagement in the practice and their achievement bene? ts the whole of the community External goods are . not uniquely related to any practice; they are an individual’s property and are objects of competition. Thus, when Turner revolutionised the painting of sky and clouds, he created an internal good, irrespective of This clear, deontological view is necessitated by the public role of the accountancy profession which requires it to place above any other the public interest in being informed of the auditors doubts about the ability of the company to continue trading. There may be individual cases where an auditor, after considering the consequences of a quali? cation, would want to give the company a clean account; the more since a quali? cation is only a weak indication of business failure. The case of BCCI, Moizer (1995, p. 429) argues, has shown the danger in taking such an act-utilitarian approach. BCCI’s auditors Price Waterhouse considered qualifying the accounts in April 1990 but reasoned that auditors â€Å"owe a duty to shareholders to consider very carefully the possible impact of their report† because a quali? ed report would have more dramatic consequences for a bank than for an industrial concern. BCCI’s accounts were not quali? ed, and the bank was able to trade for another 14 months before it ? nally collapsed in July 1991. Moizer (1995, p. 30) concludes that the profession’s Code, which is based on either deontological or rule-utilitarian approaches, must be followed without regard to the particular situation; auditors ought not to consider the consequences of their actions, â€Å"since they have already been evaluated for the profession as a whole†. Deontological ethics is uncompromising by de? nition, but the complete disregard for circumstances can lead to morally dubious requirements. Few would follow the Kantian notion that telling a lie should always be [ 503 ] Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 [1998] 500–508 he external goods, such as fame and income, he attained too (MacIntyre, 1985, p. 190f. ). Virtues and accounting Virtue ethics considers both intention and outcome, where duty-based ethics and utilitarianism only see one; it also links morality with self-interest. Principle-based ethics rarely ever gives unambiguous advice; it faces counter-examples, sometimes its conclusion runs counter to moral intuition. Virtue ethics, on the other hand, recognises that there are no easy answers and stresses the importance of practical wisdom in dealing with a moral dilemma. Mintz (1995, p. 259) argues that: virtues enable accounting professionals to resolve con? icting duties and loyalties in a morally appropriate way because they provide the inner strength of character to withstand pressures that might otherwise overwhelm and negatively in? uence professional judgment in a relationship of trust. He sees two virtues as having particular importance for the accounting profession, integrity, which enables the auditor to maintain objectivity under competitive pressure and trustworthiness, which ensures public con? ence in a professional service. The notion of virtuous behaviour in accounting is again linked to the discussion of the neutrality of accounting information. The neutralist perspective (Solomons, 1991) sees a clear distinction between the accountant as accountant and as citizen, and only in the latter capacity can the person legitimately express concern over social issues. Tinker (1991, p. 305), however, sees a social world where roles are inextri cably intertwined and con? icting, and where the individual needs to develop a social selfconsciousness for transcending con? cts. The same accounting individual often appears on several sides in the same dispute, and without self-awareness about her role interdependencies, may ultimately contribute to her own repression and exploitation! wisdom, which differs from the routine application of rules, such as those by the professional bodies. Furthermore, the use of computer-aided decision models does actually remove the possibility of developing virtuous behaviour. The main drawback of virtue ethics lies in its relativism (Hartman, 1994). Aristotle’s de? nition of virtue as a mean between two extremes makes sense to all communities, but only in a formal way The communities decide . what the two extremes are, and by this what the mean is. Hence, there is no neutral objective standpoint from which a good community can be distinguished from bad ones. Most humans belong to a number of communities, the community of their employer, their family, a sports club. There can be diverging de? nitions of community, which lead to diverging conceptions of the required virtues. A management accountant may take her employer to be her community and rate loyalty to it higher than loyalty to the general public. There are also practical problems with virtue ethics. Stressing the importance of character and practical wisdom does not already give concrete advice. The focus on character also neglects power distribution in organisations; it may actually disguise power structures and prevent change. The rich language of virtue ethics also lends itself for PR exercises. 4. Ethics of care The ethics of care has been developed as a feminist critique of the traditional moral philosophy on the basis of rights and rules. Traditional ethics is grounded in a view of others as potentially dangerous; thus rights become an important means to underscore claims against others and rules are needed to settle con? ict. The moral responsibility arising from both rights and rules is universal; it binds all moral agents equally (cf. the principle of utilitarianism or Kant’s Categorical Imperative) but makes the individual person replaceable without any loss to the ethical principle. Feminist authors have contended that the ethics of rights is essentially a male perspective and re? cts male dominance in western society and thought. Gilligan (1982) argues that female morality does not centre on abstract principles but contextualises moral responses by drawing on personal experiences. It focuses on adequate responses to the needs and concerns of close individuals. Feminist philosophers see the self as being determined by its relationship with others Francis (1990) sees three main obstacles for more virtuous a ccounting. First, the relationship between internal and external rewards is slanted heavily towards the latter. The virtue integrity may be compromised by the bene? s of retaining a client. Secondly, the organisation of accounting into a small number of large private companies may hamper the development of virtuous professional norms. Under the prevailing competitive pressure the profession has demonstrated a lack of solidarity which has manifested itself particularly in auditor switching. Thirdly, virtues require the application of practical [ 504 ] Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 [1998] 500–508 (Noddings, 1984). Instead of bargaining between rational agents and rule-based settlement of con? ct, an ethics of care focuses on respect for others; maintaining the relationship is valued higher than scoring a victory or exercising one’s right. Ethics of care and accounting An ethics of care has been applied both directly to the acc ounting profession and in the concept of a caring organisation. Burton and Dunn (1996, p. 139) suggest that a company could be said to care if â€Å"it exhibits caring behaviour consistent with ? rm policy†. A company is here seen as a secondary caring agent, dependent on the primary caring actions of its organisational members. Liedtka (1996) ? ds that much of the present rhetoric about caring for customers or employees is just â€Å"care-talk† but suggests a caring organisation can be built. Apart from having caring employees, organisational support is crucial, because the organisation largely shapes the person’s role within it and must also provide the resources for caring. Employees would be seen as central, because they are the people who deal directly with customers and thus ultimately determine the success or failure of the business. Reiter (1996) suggests that caring is a valuable trait for employees, especially in the service sector. A caring ? rm could enjoy a competitive advantage in capability-driven markets, because it engenders trust and reduces transaction costs. Reiter (1997) claims that an ethics of care can foster a better understanding of the underlying principles of the accounting profession, such as auditor independence. This independence is to be achieved by a number of detailed rules which determine the relationship between auditor and client, yet true mental separation from the client would require the auditor to work in a social vacuum, and the rule-based approach can be seen as arbitrary The contextual perspective . f the ethics of care, Reiter suggests, provides the alternative metaphor of interdependence. This allows de? ning an appropriate balance of interests, on which users of accounting information could rely more than on the appearance of independence. Such thinking in? uenced the framework approach by the ICAEW (Maurice, 1996, p. 43). In accounting education, an ethics of care provides an important balance to rightsbased approaches. Reiter (1996, p. 48) discusses training material compiled by the American Accounting Association and Arthur Andersen and ? ds a â€Å"tendency of the AAA approach to frame con? icts as moral dilemmas where the choice is between resignation and hopeless compromise of integrity†. A win-win-situation, and above all a positive learning effect for accounting students, may be more likely to come from a care perspective, which â€Å"focusses on understanding others’ situations and points of view and determining what can be done to maintain appropriate relationships between the self and others† (1996, p. 48). An ethics of care can also impact on accounting research (Oakes and Hammond, 1995), e. g. y challenging the possibility of a disinterested neutral scholar and thus asking how the researcher’s experiences and perspective in? uence the choice of research question. The interconnectedness of accountant and society ra ises the question of how current accounting practice affects the lives of people, especially the economically disenfranchised. This in turn challenges the assumptions regarding economic behaviour. The contextual approach of an ethics of care introduces a relativist element. This is not merely a practical problem for the accounting profession, in that accounting information may become less comprehensible to outside users. It indicates a deeper philosophical ? aw in the application of an ethics of care to economic life. Burton and Dunn (1996, p. 142) considered the dilemma of a company wanting to dispose of lead acid batteries. Showing care for those that are close – its local community – the ? rm decides to recycle the batteries rather than dumping them. The dangers involved in handling the batteries suggest they are better not handled by workers in the US, again the company displays care for close stakeholders. But would recycling in Taiwan be a moral alternative? Burton and Dunn attempt to rescue the model by introducing â€Å"A hybrid approach, ecommending that special attention be given to the least advantaged members of the moral community†, e. g. that the ? rm applies the same employee protection measures in Taiwan as it would in the US, even though this is not mandatory However, exempting the least . advantaged stakeholder shifts the burden onto the second least advantaged, until they turn into the least advantaged and get exempted, etc. The relativist problem leads to a further paradox: if others are all important in the de? nition of the self, then the self does not exist independently of these others. Wicks et al. , (1994, p. 483) de? ne a company as â€Å"constituted by the network of relationships which it is involved in†, yet as Burton and Dunn (1996) observed, this is close to the view of transaction cost economics. [ 505 ] Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 [1998] 500–508 5. Compound models of ethics So far ethical theories have been considered in isolation from each other. Unsurprisingly in view of the complex nature of moral issues, none offers a completely satisfactory solution to moral problems in accounting. However, an unsystematic application of ethical principles carries the danger of eclecticism, of a pick-and-mix ethics, where an agent could select the ethical approach most suitable to furthering his own aims. A more secure theoretical foundation can be found in compound models. Brady (1985) suggested a â€Å"Janus-headed† model of ethics, further developed in Brady and Dunn (1995), which combines deontological and utilitarian requirements and proposes that an action should only be carried out if it violates neither. Kantian deontology and utilitarianism should be seen as complementing each other; Moizer (1995) found them to be the two dominant ethical theories in accounting rule making. A particular advantage of this compound model lies in its capability to capture both the universality of a situation, in the universalisability of Kantian deontology, and the particularity, via the utilitarian principle, for which, in order to calculate the greatest good of the greatest number, one must know the particulars of the situation (Brady nd Dunn, 1995, p. 394). Cavanagh et al. (1981) suggest a different version of a compound model, where an act would be unethical if it violated any of the following principles: (a) to optimise utility for all stakeholders involved; (b) to respect the rights of the individuals concerned; and (c) to be consistent with norms of justice. Later work by the three authors (1995) enlarged this model by asking (d) whether the act arises from an impulse to care, to a utility-right sjustice-care model. The decision-maker should also take account of clashes between principles, as well as of overwhelming or incapacitating factors, which would â€Å"justify overriding one of the ethical criteria† (1981, p. 370). Cavanagh et al. (1995, p. 399) argue that the advantage of their model lies in its practicality; it does not require business decisionmakers to handle abstract ethical principles but translates them into familiar norms, which then can be applied to concrete situations. Both models have had considerable in? uence in the business ethics debate; they have been applied in case studies and business ethics textbooks. The utility-rights-justice model was even chosen by Arthur Andersen for its business ethics programme. The two teams of authors have spent a great deal of energy arguing the practical applicability or capturing distinction of their respective models. However, the main problem lies in the legitimation of selecting components. The very existence of competing models and the enlargement of one (the authors also considered the inclusion of a ? fth element of virtue) raises doubt whether any universally acceptable composition of a compound model can be achieved at all. Cavanagh et al. 1981) made important concessions when they allowed for mitigating circumstances for decision-makers who are not fully in control of the situation. Furthermore, decision-makers, who have â€Å"strong and reasonable doubts about the legitimacy of an ethical criterion, can legitimately be excused from adhering to that criterion† (1981, p. 371). None of the two teams offers advice on how to resolve clashes between principles. Cavanagh et al. , (1981, p. 370) note that there are â€Å"no well-de? ned rules† for such clashes, they â€Å"can be resolved only by making a considered judgment concerning which of the con? cting criteria should be accorded the most weight in the given situation. † While the necessity of making such caveats is perfectly understood, nonetheless, a certain amount of arbitrariness may result in the application of compound models. On the other hand, both models secure a reasonably complete â€Å"coverage of the ethical terrain in business decision-making† (Brady and Dunn, 1995, p. 386). Eclecticism in the selection of compound models still guarantees a comprehensive range of ethical principles, which would not be the case for eclecticism in the selection of individual ethical principles. It should also be noted that the utility-rights-justice-care model allows for only one criterion to be set aside, having â€Å"reasonable doubts† about more than one would not longer qualify as legitimate. 6. Conclusion The discussion set out from a realisation that Codes of Ethics in accounting are an important but in the end insufficient device for addressing moral con? ict, thus stressing the need for moral development of the person. Individual ethical theories and principles have been discussed of which none emerges as an all-round favourite for giving advice in moral dilemmas. Yet between the Scylla of offering no advice at all and the Charybdis of eclecticism in the selection of ethical principles, a safe course can be steered under the guidance of compound models. These are composed of a number of competing principles and the conciliation of these in the [ 506 ] Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 [1998] 500–508 person of the decision-maker assures a moral quality to the decision. In contrast to a trialand-error approach, the decision-maker would at least have a reliable starting point for the search for ethical guidance. References Aristotle (1985), Nicomachean Ethics, translated by Terence Irwin, Hackett Publishing, Indianapolis, IN. Bentham, J. (1789/1962), â€Å"Introduction to the principles of morals and legislation†, in Warnock, M. (Ed. ) Utilitarianism, Fontana, London. Brady, F. N. (1985), â€Å"A Janus-headed model of ethical theory: Looking two ways at business/society issues†, Academy of Management Review, Vol. 10 No. 3, pp. 568-76. Brady, F. N. and Dunn, C. P. (1995), â€Å"Business metaethics: an analysis of two theories†, Business Ethics Quarterly, Vol. 5 No. 3, pp. 385-98. Burton, B. K. and Dunn, C. P. (1996), â€Å"Feminist ethics as moral grounding for stakeholder theory†, Business Ethics Quarterly, Vol. 6 No. 2, pp. 133-47 Cavanagh, G. F. , Moberg, D. J. and Velasquez, M. (1981), â€Å"The ethics of organizational politics†, Academy of Management Review, Vol. 6, pp. 363-74. Cavanagh, G. F. , Moberg, D. J. and Velasquez, M. (1995), â€Å"Making business ethics practical†, Business Ethics Quarterly, Vol. 5, pp. 399-418. Dittenhofer, M. and Klemm, R. J. (1983), Ethics and the Internal Auditor, Institute of Internal Auditors, Altamonte Springs, FL. Dittenhofer, M. nd Sennetti, J. (1995), â€Å"Ethics and the internal auditor, phase II. A comparison of the 1983 and 1994 surveys†, Managerial Auditing Journal, Vol. 10 No. 4, pp. 35-43. Finn, D. W. , Munter, P. , McCaslin, T. E. (1994), â€Å"Ethical perceptions of CPAs†, Managerial Auditing Journal, Vol. 9 No. 1, pp. 23-28. Francis, J. R. (1990), â€Å"After virtue? Accounting as a moral and discursive practice†, Accounting, Auditing Accountability Journal, Vol. 3 No. 3, pp. 5-17. Gilligan, C. (1982), In a Different Voice, Harvard University Press, Cambridge, MA. Gray, R. , Bebbington, J. and McPhail, K. 1994), â€Å"Teaching ethics in accounting and the ethics of accounting teaching†, Accounting Education, Vol. 3 No. 1, pp. 51-75. Gunz, S. and McCutcheon, J. (1991), â€Å"Some unresolved ethical issues in auditing†, Journal of Business Ethics, Vol. 10, pp. 777-85. Hartman, E. (1994), â€Å"Virtues and rules: a response to Robert C. Solomon†, in Donaldson, T. and Freeman, R. E. (Eds), Business as a Humanity, Oxford University Press, New York, NY. The Institute of Chartered Accountants of Scotland (1997), Professional Conduct for Members of the Institute of Chartered Accountants of Scotland, ICAS, revised September 1997. Kant, I. (1785/1898), â€Å"Fundamental principles of the metaphysics of morals†, translated by Abbott, T. K. in Kant’s Critiques of Practical Reason and Other Works on the Theory of Ethics, Longmans, Green and Co. , London (5th ed). Kohlberg, L. (1981), Essays on Moral Development, Vol. I, The Philosophy of Moral Development: Moral Stages and the Idea of Justice, Harper and Row, San Francisco, CA. Liedtka, J. M. (1996), â€Å"Feminist morality and competitive reality: a role for an ethic of care? †, Business Ethics Quarterly, Vol. 6 No. 2, pp. 179-200. Loeb, S. E. (1971), â€Å"A survey of ethical behaviour in the accounting profession†, Journal of Accounting Research, Vol. 9 No. 2, pp. 287-306. Lovell, A. (1995), â€Å"Moral reasoning and moral atmosphere in the domain of accountin†, Accounting, Auditing Accountability Journal, Vol. 8 No. 3, pp. 60-80 Lovell, A. (1997), â€Å"Some thoughts on Kohlberg’s hierarchy of moral reasoning and its relevance for accounting theories†, Accounting Education, Vol. 6 No. 2, pp. 147-62. MacIntyre, A. (1985), After Virtue, 2nd ed. , Duckworth, London. Maurice, J. 1996), Accounting Ethics, Pitman, London. Mill, J. S. (1861/1962), Utilitarianism, Warnock, M. (Ed. ), Fontana, London. Mintz, S. M. (1995), â€Å"Virtue ethics and accounting education†, Issues in Accounting Education, Vol. 10 No. 2, pp. 247-67. Moizer, P. (1995), â€Å"An ethical approach to the choices faced by auditors†, Critical Perspectives on Accounting, Vol. 6 No. 5, pp. 415-31. Noddings , N. (1984), Caring: A Feminine Approach to Ethics and Moral Education, University of California Press, Berkeley, CA. Oakes, L. S. and Hammond, T. A. 1995), â€Å"Biting the epistemological hand: feminist perspectives on science and their implications for accounting research†, Critical Perspectives on Accounting, Vol. 6 No. 1, pp. 49-75. Pearson, M. A. (1987), â€Å"Auditor independence de? ciencies and alleged audit failures†, Journal of Business Ethics, Vol. 6, pp. 281-7. Ponemon, L. A. (1992), â€Å"Ethical reasoning and selection-socialisation in accounting†, Accounting, Organizations and Society, Vol. 17 No. 3/4, pp. 239-58. Reiter, S. (1996), â€Å"The Kohlberg-Gilligan controversy: lessons for accounting ethics education†, Critical Perspectives on Accounting, Vol. Nos. 1/2, pp. 33-54. Reiter, S. (1997), â€Å"The ethics of care and new paradigms for accounting practice†, Accounting, Auditing Accountability Journal, Vol. 10 No. 3, pp. 299-32 4. Siegel, P. H. ,O’Shaughnessy, J. and Rigsby, J. T. (1995), â€Å"A reexamination of the internal auditors’ code of ethics†, Journal of Business Ethics, Vol. 14, pp. 949-57. [ 507 ] Lutz Preuss On ethical theory in auditing Managerial Auditing Journal 13/9 [1998] 500–508 Smart, J. J. C. (1967), â€Å"Extreme and restricted utilitarianism,† in Foot, P. (Ed), Theories of Ethics, Oxford University Press, Oxford. Solomons, D. (1991), â€Å"Accounting and social change: A neutralist view†, Accounting, Organizations and Society, Vol. 16 No. 3, pp. 287-95. Swanda, J. R. (1990),â€Å"Goodwill, going concern, stocks and ? ows: a prescription for moral analysis†, Journal of Business Ethics, Vol. 9 No. 9, pp. 751-9. Sweeney, J. T. and Roberts, R. W. (1997), â€Å"Cognitive moral development and auditor independence†, Accounting, Organizations and Society, Vol. 22 Nos. 3/4, pp. 337-52. Tinker, T. (1991), â€Å"The accountant as partisan†, Accounting, Organizations and Society, Vol. 16 No. 3, pp. 297-310. Tronto, J. 1993), Moral Boundaries: A Political Argument for an Ethic of Care, Routledge, New York, NY. Vinten, G. (1990), â€Å"Business ethics: busybody or corporate conscience? †, Managerial Auditing Journal, Vol. 5 No. 2, pp. 4-11. Vinten, G. (1994) (Ed. ), Whistleblowing: Subversion or Corporate Citizenship, Paul Chapman, London. Vinten, G. (1996), Internal Aud it Research: The First Half Century, The Association of Chartered Certi? ed Accountants, London. Vyakarnam, S. , Srikanthan, S. , Fitzsimons, S. (1996), â€Å"Can accountants distinguish their assets from their morals? †, Business Ethics. A European Review, Vol. 5 No. 6, pp. 156-63. Wicks, A. C. , Gilbert, D. R. , Freeman, R. E. (1994), â€Å"A feminist reinterpretation of the stakeholder concept†, Business Ethics Quarterly, Vol. 4, pp. 475-97. Ziegenfuss, D. E. and Singhapakdi, A. (1994), â€Å"Professional values and the ethical perceptions of internal auditors†, Managerial Auditing Journal, Vol. 9 No. 1, pp. 34-44. Ziegenfuss, D. E. , Singhapakdi, A. and Martinson, O. B. (1994), â€Å"Do internal auditors and management accountants have different ethical philosophies? †, Managerial Auditing Journal, Vol. 9 No. 1, pp. 4-11. [ 508 ] How to cite Ethical Theory, Essay examples

Revealing Marx Essay Example For Students

Revealing Marx Essay Revealing MarxIn Karl Marxs early writing on estranged labour there is a clear andprevailing focus on the plight of the labourer. Marxs writing on estrangedlabour is and attempt to draw a stark distinction between property owners andworkers. In the writing Marx argues that the worker becomes estranged from hislabour because he is not the recipient of the product he creates. As a resultlabour is objectified, that is labour becomes the object of mans existence. Aslabour is objectified man becomes disillusioned and enslaved. Marx argues thatman becomes to be viewed as a commodity worth only the labour he creates and manis further reduced to a subsisting animal void of any capacity of freedom exceptthe will to labour. For Marx this all leads to the emergence of private property,the enemy of the proletariat. In fact Marxs writing on estranged labour is arepudiation of private property- a warning of how private property enslaves theworker. This writing on estranged labour is an obvious poi nt of basis for MarxsCommunist Manifesto. The purpose of this paper is to view Marxs concept of alienation (estrangedlabour) and how it limits freedom. For Marx mans freedom is relinquished or infact wrested from his true nature once he becomes a labourer. This process isthoroughly explained throughout Estranged Labour. This study will reveal thisprocess and argue its validity. Appendant to this study on alienation therewill be a micro-study which will attempt to ascertain Marxs view of freedom(i.e. positive or negative). The study on alienation in conjunction with themicro-study on Marxs view of freedom will help not only reveal why Marx feelslabour limits mans freedom, but it will also identify exactly what kind offreedom is being limited. Estranged LabourKarl Marx identifies estranged labour as labour alien to man. Marx explains thecondition of estranged labour as the result of man participating in aninstitution alien to his nature. It is my interpretation that man is alienatedfrom his labour because he is not the reaper of what he sows. Because he isnever the recipient of his efforts the labourer lacks identity with what hecreates. For Marx then labour is alien to the workeranddoes not belongto his essential being. Marx identifies two explanations of why mans lack ofidentity with labour leads him to be estranged from labour. (1) The labourerdoes not develop freely his physical and mental energy, but instead mortifieshis mind. In other words labour fails to nurture mans physical and mentalcapacities and instead drains them. Because the worker is denied any nurturingin his work no intimacy between the worker and his work develops. Lacking anintimate relation with what he creates man is summarily estranged from hislabour. (2) Labour estranges man from himself. Marx argues that the labour theworker produces does not belong to him, but to someone else. Given thiscondition the labourer belongs to someone else and is therefore enslaved. As aresult of being enslaved the worker is reduced to a subsisting an imal, acondition alien to him. As an end result man is estranged from himself and isentirely mortified. Marx points to these to situations as the reason man isessentially estranged from his labour. The incongruency between the world ofthings the worker creates and the world the worker lives in is the estrangement. Marx argues that the worker first realizes he is estranged from his labour whenit is apparent he cannot attain what he appropriates. As a result of thisrealization the objectification of labour occurs. For the worker the labourbecomes an object, something shapeless and unidentifiable. Because labour isobjectified, the labourer begins to identify the product of labour as labour. Inother words all the worker can identify as a product of his labour, given thecondition of what he produces as a shapeless, unidentifiable object, is labour. PROJECT MANAGEMENT EssayAppendage 1. Marx on Freedom Marxs view of freedom would seem a rather broadtopic, and Im sure it is. For our purposes it is convenient to have just anidea of what type of freedom Marx favors. For the sake of ease the scope of thisstudy will be limited to two (2) classifications of freedom: prescribed(positive) freedom and negative liberties. Prescribed freedom would be guidedfreedoms, or freedoms to do certain things. Negative liberties would be freedomto do all but what is forbidden. In Marxs writing On The Jewish Question heidentifies (but does not necessarily advocates) liberty as the right to doeverything which does not harm others. In further argument Marxs states thatliberty as a right of man is not founded upon the relationship between man andman; but rather upon the separation of man from man. By this definition libertyis negative liberty, and for Marx it is monistic and solitary. Marx then arguesthat private property is the practical application of this negative liberty. Hestates private property isthe right to enjoy ones fortune and disposeof it as one will; without regard for other men and independently of society.Private property for Marx is the mechanism by which man can be separate fromother men and pursue his (negative) liberty. Marxs writings on estranged labourand in The Communist Manifesto are a clear repudiation of private property. Whatcan be deduced then is that Marx does not favor negative liberties. Negativeliberties require private property to exist and private property is for Marx theenslaver of the proletariat. Negative freedom eliminated from the discussion we are left with Positive orprescribed freedoms. Positive freedom, as was identified above, is the freedomto pursue specified options. That is, freedom to do certain things. Man is notnecessarily given a choice of what these options are, he is simply free topursue them whatever they may be. Posistive freedoms then are the freedoms Marxlikley wishes to uphold by denouncing estarnged labour. Bibliography1Marx, Karl, The Early Marx, (reserve packet)2Marx, Karl and Engles, Freidrich, The Communist Manifesto, London, England,1888 History

Progressivism from the Grassroots to the Whitehouse free essay sample

American society. Emerging at the end of the nineteenth century, it established much of the tone of American politics throughout the first half of the century (Harrier, 1999). The United States was experiencing a period of urban growth, economic distress, labor unrest, unemployment, low wages, unfair labor practices, and deplorable living conditions. Large numbers of international immigrants arrived daily to work in this newly established industrialized society, while escaping the harsh realities of their native countries.As the shift from agriculture to mind gusty/manufacturing droves of people relocated from rural to urban northern communities. As in most societies, the focus had moved to commerce versus the needs of the people. In the midst of a religious awakening after visiting the settlement house in London, England, Jane Addams noted how this new movement was impacting London and challenged social Darwinism theory of survival of the fitness. Families were bettered because of the social work being done. We will write a custom essay sample on Progressivism from the Grassroots to the Whitehouse or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page She and a fellow seminary student, Lillian Wald started the Hull House in the Chicago ghetto. This mansion became the center of life for thousands of immigrants, munching the settlement house movement in the United States. The houses confronted the social problems by reforming individuals and society. Efficiency and expertise became the watchwords of the progressive vocabulary. Childrens services were provided, namely nurseries, kindergarten and aftershock programs, mothers were taught simple skills and working women later formed trade unions for laborers. Training programs were developed to ensure that welfare and charity work would be undertaken by trained professionals.Child labor laws were enacted giving hillier the opportunity t to go to school, organized labor unions were formed supporting goals of eight-hour work days, improved safety and health conditions, workers compensation laws and minimum wages for women. The movement picked up momentum and was joined by church leaders seeking social purity by pushing prohibition. Progressivism became prominent at every level of government, giving voters direct voice in legislative and judicial matters with initiatives, referendum and recall. Some of the notable politicians who subscribed to the progressivism philosophy were: MayorThomas Loft Johnson from Cleveland, Ohio who fought for fair taxation. Hiram Johnson, California Governor (191 1-1917) and U. S. Senator (1917-1945), promised to return the government to the people free of corruption and corporate influence. The focus became to give honest public service. From 1 901 to 1 909, President Theodore Roosevelt steered away from the persistent passivity of his predecessors and promised the American people a Square Deal, emphasizing that the average citizen would get a fair share under his policies. He demonstrated his willingness to challenge large reparations (trusts) by using the power of the government to control businesses. He championed the railroad reform giving power to the Interstate Commerce Commission (ICC), the establishment of the Pure Food and Drug Act (banning impure or falsely labeled food and drugs from being made, sole and shipped) and the Meat Inspection Act (banning misleading labels and preservatives that contained harmful chemicals).One of his most lasting legacies was his significant role in the creation of 1 50 National Forests, five national parks, and 18 national monuments, among other works of inspiration. In total, Roosevelt was instrumental in the conservation of approximately 230 million acres (930,000 km) of American soil among various parks and other federal projects (l. E. Cadenced, 1974). Initially the Progressive movement sought to improve the lives of white middle class citizens, it than expanded to include women and lower classes. Many of the core principles of the Progressive Movement focused on the need for efficiency in all areas of society. Purification to eliminate waste and corruption was a powerful element (Descants, 2000). Jane Addams once aid, Unless our conception of patriotism is progressive, it cannot hope to embody the real affection and the real interest of the nation (Jane Addams). Now the movement encompasses persons whose civil rights are challenged, such as the minorities, such as: GLUT (Gay rights), immigrants, and Socialists.

5 Uses of Infinitives

5 Uses of Infinitives 5 Uses of Infinitives 5 Uses of Infinitives By Mark Nichol An infinitive is a phrase, consisting of the word to and the basic form of a verb, that functions as a noun, an adjective, or an adverb. Here’s a discussion of the five types of infinitives. 1. Subject An infinitive can constitute the subject of a sentence. For example, in â€Å"To go, even after all that trouble, didn’t seem worthwhile anymore,† â€Å"to go† is the action that drives the sentence. 2. Direct Object In the sentence â€Å"We all want to see,† â€Å"to see† is the direct object, the noun (or noun substitute) that receives the action of the verb. â€Å"To see† refers to a thing being done or, in this case, desired to be done: the act of seeing. 3. Subject Complement In â€Å"My goal is to write,† â€Å"to write† is the subject complement. A subject complement looks just like a direct object, but the difference is in the type of verb preceding it. The verb in the previous example, want, is a transitive verb. (Transitive verbs have two defining characteristics: They precede a direct object, and they express an action.) In â€Å"My goal is to write,† the verb is a copular, or linking, verb one that links a subject to a word or phrase that complements it. (In this sentence, â€Å"to write† is the goal, so it’s the complement of goal. Note that in the previous example, â€Å"to see† is what those referred to as we want, but it’s not the complement of we.) 4. Adjective In â€Å"She didn’t have permission to go,† â€Å"to go† modifies permission it describes what type of permission is being discussed so the phrase serves as an adjective. 5. Adverb In â€Å"He took the psychology class to try to understand human behavior,† â€Å"to understand (human behavior)† explains why the taking of the class occurred, so it’s an adverb modifying the verb took. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Grammar category, check our popular posts, or choose a related post below:Compared "to" or Compared "with"?Rules for Capitalization in Titles20 Criminal Terms You Should Know

New Year Greetings and Quotes

New Year Greetings and Quotes Do you want to send a special New Year greeting to your friends? Here is a great collection of New Year greetings. Some of the greetings convey worldly wisdom, while others present a diverse perspective about the New Year. Choose from this collection of New Year greetings to send good wishes to your near and dear ones. Thomas MannTime has no divisions to mark its passage; there is never a thunderstorm or blare of trumpets to announce the beginning of a new month or year. Even when a new century begins it is only we mortals who ring bells and fire off pistols.Hamilton Wright MabieNew Years Eve is like every other night; there is no pause in the march of the universe, no breathless moment of silence among created things that the passage of another twelve months may be noted; and yet no man has quite the same thoughts this evening that come with the coming of darkness on other nights.Charles LambNo one ever regarded the first of January with indifference. It is that from which all date their time, and count upon what is left. It is the nativity of our common Adam.Alfred Lord TennysonRing out the old, ring in the new,Ring, happy bells, across the snow:The year is going, let him go;Ring out the false, ring in the true.William Ellery ChanningI will seek elegance rather than luxury, refinement rather than fashion. I will seek to be worthy more than respectable, wealthy and not rich. I will study hard, think quietly, talk gently, and act frankly. I will listen to stars and birds, babes and sages, with an open heart. I will bear all things cheerfully, do all things bravely await occasions and hurry never. In a word, I will let the spiritual, unbidden and unconscious grow up through the common.Ann LandersLet this coming year be better than all the others. Vow to do some of the things youve always wanted to do but couldnt find the time. Call up a forgotten friend. Drop an old grudge, and replace it with some pleasant memories. Vow not to make a promise you dont think you can keep. Walk tall, and smile more. Youll look ten years younger. Dont be afraid to say, I love you. Say it again. They are the sweetest words in the world.Maria EdgeworthThere is no moment like the present. The man who will not execute his resolutions when they are fresh upon him can have no hope from them afterwards: they will be dissipated, lost, and perish in the hurry and scurry of the world, or sunk in the slough of indolence. P. J. ORourkeIt is better to spend money like theres no tomorrow than to spend tonight like theres no money.Ogden NashEvery New Year is the direct descendant, isnt it, of a long line of proven criminals?George William CurtisThe New Year begins in a snowstorm of white vows.Ellen GoodmanWe spend January 1 walking through our lives, room by room, drawing up a list of work to be done, cracks to be patched. Maybe this year, to balance the list, we ought to walk through the rooms of our lives, not looking for flaws, but for potential.Samuel JohnsonSurely, it is much easier to respect a man who has always had respect, than to respect a man who we know was last year no better than ourselves  and will be no better next year.Friedrich NietzscheNo, life has not disappointed me. On the contrary, I find it truer, more desirable and mysterious every year ever since the day when the great liberator came to me: the idea that life could be an experiment of the seeker for knowledge and not a duty, n ot a calamity, not trickery. Henry Wadsworth LongfellowLook not mournfully into the past. It comes not back again. Wisely improve the present. It is thine. Go forth to meet the shadowy future, without fear, and with a manly heart.Kersti BergrothIt is difficult not to believe that the next year will be better than the old one! And this illusion is not wrong. Future is always good, no matter what happens. It will always give us what we need and what we want in secret. It will always bless us with right gifts. Thus in a deeper sense, our belief in the New Year cannot deceive us.Albert EinsteinI feel that you are justified in looking into the future with true assurance  because you have a mode of living in which we find the joy of life and the joy of work harmoniously combined. Added to this is the spirit of ambition which pervades your very being, and seems to make the days work like a happy child at play.

Pestle Framework of Business Essay Example | Topics and Well Written Essays - 2000 words

Pestle Framework of Business - Essay Example From this discussion it is clear that  regarding the influence of the political environmental factors, matters of restrictions, policy, and other derivatives of the environment determine the nature of operations in ways that determine the trends of business. These factors have the capacity of enhancing the nature of business just as they have the potential of providing some robust framework that is used for the general performance of the business.This discussion highlights that it is important to consider some of the issues attending to the processes of business in terms of the various issues that affect and are in turn affected by the environmental factors. An awareness of these factors is necessary for the processes of planning, strategizing, budgeting, and the general management of the business. The development of strategy is usually determined by the ability of the business to use all the positive values and qualities that are necessary for the sustenance of the business. In es sence, the levels of success or failure of a business is necessarily determined by the manner in which the business connects with environmental factors as considered within the aspect of reality.  The political environment usually occurs in ways that are generally available for the determination of the levels of performance of the business. It is important to consider the fact that the political factors are connected to the other macro-economic factors that determine the nature of the operating environment.... The political environment usually occurs in ways that are generally available for the determination of the levels of performance of the business. It is important to consider the fact that the political factors are connected to the other macro-economic factors that determine the nature of the operating environment. Political factors in the environment of business could be conducive or hostile depending on a range of factors. Political environments that feature stringent conditions and policies will essentially stifle the aspect of competition within the process (Murray-Webster, 2010, p. 121). The realization of the range of factors that attend to the issues and values of the organization will essentially lead to the development of issues based on some of the matters that attend to matters of relevance and the determination of a range of factors that attend to the issues related to commerce and enterprise. Some of the issues that affect the operations of business are largely regulated by the fact that issues affecting business are essentially regulated by concerns in the world of business. Regarding the economic forces, certain economic factors have a direct impact on the manner in which businesses operate as understood within the framework of environmental factors. Generally, some of the issues that attend to the matter of challenge are necessarily controlled by the manner in which certain issues and processes are regulated. Economic growth and exchange rates are some of the economic factors that affect the performance of businesses within certain economic environments (Cheverton, 2005, p. 30). Economic growth encompasses a range of factors such as the availability of efficient banking services and robust and dependable

The Transition From Youth to Adulthood Essay Example | Topics and Well Written Essays - 1250 words

The Transition From Youth to Adulthood - Essay Example It is a journey adddressed in both The All-American Poem, by Matthew Dickman, and This is Our Youth, by Kenneth Lonergan The All-American Poem is a collection of poetry that describes a variety of experiences had by a young adult, most centered around either awakenings or memories. This Is Our Youth takes us along as two young men attempt to make a drug deal with a stolen fortune. Though the language is very different – The All-American Poem is lyrical and image-rich, This is Our Youth rough and conversational – they both reach a common conclusion: youth does not die easy. Both works characterize the transition from youth to adulthood with a period of denial, when a young person responds to an adult situation, or to the transition itself, in a childish way. Is Our Youth, for example, begins with a literal physical split between Warren and his father. Tired of Warren's pot habit, his father kicks him out of the house. Warren responds with a casualness that marks him as m ore childlike than he would care to admit: â€Å"...'there's some cash, now pack up your shit and get out before I beat your fuckin' head in. And I was like, â€Å"Whatever.' So he went on a date with his whore, and I packed up my stuff and left.† (Lonergan I.i) The leaving of one's childhood home is perhaps the most literal transition to adulthood, and here Warren responds with a shrug and one-word response worthy of any teenager. Although the langauge is less rough, a similar situation plays out in the poem â€Å"V† in The All-American Poem. The narrator is fantasizing about a girl, but the images of his fantasies are extremely childlike. â€Å"I could show her my comic books/And PlayStation. We could pull out/My old D&D cards/ and sit in the basement with a candle lit.† (Dickman 33) The contrast here between an adult action and youthful pastimes suggest that, like Warren, the narrator has not yet departed childish attitudes. Although these lines are mixed wi th references to physics and math, the lack of many adult references in this portion of the poem suggests that the narrator's thoughts are, like Warren's, more childish than he knows. The difference between the two characters, however, is that the poem's narrator engages in childlike thoughts and adult actions. Warren's situation plays out in an opposite way; the action of leaving home is adult, but his reaction to that leaving betrays a childish mindset. Childish thoughts aside, however, these situations describe the brink of adulthood in a way that becomes more obvious when the scales begin to tip. On the following page, the language of â€Å"V† becomes significantly more adult, with many sexual and physical references and stark language that startles in its transition from the poem's earlier innocence. Dickman writes, â€Å"It's been talking sleazy to all of us/And there's nothing about the hydrogen bomb/That makes me want to wear a cock ring,† and â€Å"Maybe she wants to be measured beyond/The teaspoon shadow of an anus†. (34) The more adult themes appear abruptly, invoking the image of a quick and violent change. Unsurprising because This is Our Youth is significantly longer than â€Å"V,† Warren's attitude takes longer to change. At first, he responds to his exile by stealing money from his father, with the same casual attitude: â€Å"....hopefully he'll think one of his cohorts ripped him off. Or, like, his slut did it.† (Lonergan I) But when he and his friend Dennis decide to take the money and buy

Psychology, Theology and the Spiritual Life in Christian Counseling Essay Example for Free

Psychology, Theology and the Spiritual Life in Christian Counseling Essay 1. This paper is a book review that will deal with the above work by McMinn and the nature of Christian counseling in general. The work is a whole is designed to be easily read, and reads very quickly at the price of sophistication. Its ultimate purpose is one of integration on wto levels: first, the integration of the â€Å"broken† person back into loving relationships, chiefly with God, who is a God of healing, and second, the immensely important integration of theology with the aims of counseling. Counseling without God is a far less complex affair than Christian counseling. The secular counselor can be safely utilitarian, whatever helps heal the person might be tried or advocated. However, with Christian counseling, the idea of integration is all important. Christians have a specific view of the personality that cannot be ignored in counseling. These ideas on the human personality is based around our inherent sinfulness and â€Å"brokenness. † (McMinn, 1996, 32). This is central, all of humanity is in need of counseling of some sort, but the final end of counseling, that of union with God in and by healthy relationships with other persons, provides far more difficult challenges than the more utilitarian secularist. Furthermore, the idea of the integration of the ego out of its sinful (yet natural) drive to self-sufficiency (cf. 35-40ff) is another specifically Christian idea when coupled with the important idea of Grace, the Grace that is, by its very function, a healing balm. Hence, the counselor must also know how to â€Å"give way† to grace, grace that is not in the control of the counselor. The notion of the â€Å"abuse of power† so important to the chapter on â€Å"Sin†is precisely not realizing the fact that the Christian counselor must act as a conduit of grace and not its â€Å"dispenser. † Thus, the counselor that does not realize this gap, the gap between the counselor and the will of God for the broken victim has failed in his duty. The grace for the believer is always present, and Christian counseling must have a sense that his duty is to help the victim find it. The basic thesis of the book is sound from a theological and a psychological point of view: the modern secular mentality stresses ego satisfaction and ones â€Å"control† over ones life. But this is little more than the institutionalization of original sin: this is the problem, not the solution. This desire, natural to fallen man, to be self-sufficient is the root of all psychological problems. Hence, the work takes this fundamental insight through the various ideas that develop in the process of counseling: prayer, scripture, forgiveness, etc. Each concerns itself with bringing the patient to a fuller understanding of the nature of his alienation, both from others an from God. 2. In the section on prayer, I was struck by several things, things that I recall myself going through. I was always taken aback by the attacks on prayer by both mainline psychology and society at large: why would one pray if God is all knowing? Of course this is not an easy question, and the church fathers dealt with it in some detail. I began to see prayer as being of 2 kinds: the intercessory prayer, or the literal meaning of prayer in the sense as â€Å"to ask. † This is not a part of Christian counseling to any great degree. But the second form of prayer, that of communion and oneness, is. The prayerful meditation of the ancient monks has healing properties even apart of belief. Prayer, as McMinn points out, reduces stress, creates a bond with the counselor, and places the problems of man in a theological context (66ff). The same might be said for his section on Scripture: is not Job an excellent case study for the Christian counselor? Is not David and his sins even better? (Cf. 100) It seems to me that the development of my own prayer life since being involved with counseling has more to do with dealing rather than asking. , In other words, it seems to me that pure prayer is not about asking for things: God knows what we need. Pure prayer is about dealing with that which God has given us in our own development. Suffering is no a bad thing with a prayerful attitude: it permits us to reject the world and its comforts, and to seek our rest in God alone. Christians involved in counseling should avoid, as my experience has shown, treating prayer as a means of â€Å"getting† things. This can lead to disappointment and a belief that God is merely a great cosmic vending machine that exists to grant wishes. I recall my older view that prayer was about â€Å"getting,† instead of â€Å"dealing. † Prayer as a means of communing with God in the midst of suffering is both a very Christian idea as well as a powerful tool in counseling Christians. 3. A major issue that arises from reading this book is the difficulty of the task. The author is writing for a popular audience, and hence, can not get into the deep psychology and theology necessary to make his this work. Theology is the highest of the sciences, and this is because the understanding of Christ as Logos gives both the efficient and final cause of creation, including our minds. The Logos is the being of all things so far as they exemplify a cosmic reason, an interconnectedness that makes nature understandable and law-abiding. But our problem arises, both as Christians and as counselors, when we are forced to deal with the affects of the fall: a nature that bears God’s energy (though not her person), but is only poorly reflected in our minds that have been darkened by sin. Christianity has been worried about this healing since St Gregory of Nyssa and Augustine, who have dealt with the church and the Christian life as primarily a psychological affair, an affair of the consciousness, but a consciousness whose own drives seek to obliterate God and his presence in the interests of self centeredness. The very nature of the book in question cannot get into these issues except in trite examples. The book needs to build upon Christ as Logos before any serious psychology can be done. Putting this differently, the point is that Christ is to be found in the human mind in that it bears traces, fingerprints of the creator, but the creator as the Son, the image of the Father. The cosmic reason found in all things. This is an ontological problem, one that needs to inform all Christian psychology. Th reality is that this book is far too simple, far to â€Å"easy† and cannot gt to th heart of the matter. 4. In terms of action, I want to take from McMinn’s section on Scripture. This is likely the most valuable part of the work, and Scripture, to say the least, is only rarely considered a bok of counseling or psychology. Yet, the scriptures are saturated with psychological insight. Hence, my action here is to begin bringing scriptural sources into counseling. Even with secular patients, the Bible, even if the patient does not necessarily believe its divine origin, still contains many positive and negative examples for people to consider. The sins of David, including murder, are helpful is showing the example of repentance and the fact that a spiritual giant like David can be so flawed. I might say the same of Noah, after his drunkenness. God can forgive anything. The prophets such as Jeremiah or Amos were all persecuted for their beliefs and complete refusal to compromise. For people to be treated harshly because of their faith is something Christ explicitly mentions as the lot of the Christian: scripture is about God’s presence amidst a world that does not recognize him, whether it be the establishment of Judah or the Jewish Pharisees. The Christian Will suffer–there is no getting out of that, it is built into the process of both living and counseling. Christ Himself is such an example. Therefore, in dealing with patients, the Scriptures will be the central component in counseling for the examples they contain: examples of righteous suffering, but suffering with a purpose. Suffering with a purpose is bearable, suffering for no reason is not,. There is not a major figure in the Scriptures that is not persecuted for one reason or another by a world that does not understand te godly life. For us as counselors, nothing can be more important, useful or inspiring.

Essay on Jake Barns as a Code Hero in Ernest Hemingways The Sun Also Rises :: Hemingway Sun Also Rises Essays

Jake Barns as a Code Hero in The Sun Also Rises Ernest Hemingway is a renowned American author of the Twentieth century who centers his novels on personal experiences and affections.   He is one of the authors named "The Lost Generation." He could not cope with post-war America, and therefore he introduced a new type of character in writing called the "code hero".   Hemingway is known to focus his novels around code heroes who struggle with the mixture of their tragic faults and the surrounding environment.   Traits of a typical Hemingway Code Hero are a love of good times, stimulating surroundings, and strict moral rules, including honesty.   The Code Hero always exhibits some form of a physical wound that serves as his tragic flaw and the weakness of his character.   In Ernest Hemingway's The Sun Also Rises Jake Barnes is the character who maintains the typical Code Hero qualities; while Robert Cohn provides the antithesis of a Code Hero. Jake Barnes, the narrator and main character of The Sun Also Rises, is left impotent by an ambiguous accident during World War I.   Jake's wound is the first of many code hero traits that he features. This physical wound, however, transcends into an emotional one by preventing Jake from ever consummating his love with Lady Brett Ashley.   Emotional suffering can take its toll on the Code Hero as it did with Jake Barnes.   Despite the deep love between Jake and Lady Brett, Jake is forced to keep the relationship strictly platonic and stand watch as different men float in and out of Lady Ashley's life and bed. No one other than Jake and Brett ever learn the complexity of their relationship because Jake's hopeless love for Brett and the agony it entails are restricted to scenes known to themselves alone. Therefore, Jake suffers in silence because he has learned to trust and rely only upon himself, which is conducive to the Hemingway Code as well. Jake is an American who travels to Europe to satiate his appetite for exotic landscapes and to escape his pain.   Jake tries to live his life to the fullest with drinking, partying, and sporting with friends.   With these pastimes, Jake hopes to hide from his fault and get on with the life he has been made to suffer.   Watching and participating in sports help accentuate the Code Hero's masculinity and provide the sense of pride Jake has lost.

Succubus Revealed Chapter 11

It was hard leaving Seth's side in the morning. We'd had too few nights together recently, and each day that passed only served to remind me I was that much closer to the transfer. Lying in his arms, watching him sleep in the early sunlight, I thought back to what he'd said about Andrea getting better. If that was true, if she was healing, then there was a chance the ties keeping Seth here might lessen. I felt selfish even thinking that way, but surely it wasn't too terrible a thing to wish we could all get a happy ending. After a leisurely breakfast, Seth and I went over to the Mortensens'. He was on babysitting duty while Andrea went to a doctor's appointment, and I was there to pick up Brandy. Chaos met us at the door, and Brandy practically flew outside, breathless and laughing. â€Å"Don't go in there,† she warned me, after I gave Seth a quick kiss good-bye. She and I headed toward my car. â€Å"It's crazy. Mom and Dad slept in, and Grandma let Kendall and the twins ‘help' with breakfast.† â€Å"What are they making?† â€Å"Waffles,† she said. â€Å"From scratch. I don't know which was scarier: Kendall mixing the batter or Morgan and McKenna on duty with the waffle iron. They set the smoke detector off twice.† I couldn't help but laugh as I pulled out of the driveway. â€Å"And you and Kayla didn't help?† â€Å"No way,† Brandy replied. â€Å"I stayed away from that mess, and Kayla was in one of her silent moods today.† â€Å"Aw.† I kind of wished now that I'd taken a moment to go inside. Tiny Kayla had a special place in my heart. Though she was better than she used to be, she still had a tendency to simply watch her world without a word, and it could be difficult coaxing conversation from her. Some of this was shyness, and some of this – I suspected – was from the fact that Kayla was psychic. Her skills were still undeveloped, but she was sensitive to the workings of the supernatural world, which I had to imagine would make anyone of any age silent at times. â€Å"She'll be fine. She loves waffles.† Brandy smiled, and I was happy to see her so upbeat for a change. She shouldered just as much stress as the adults. â€Å"If any actually get made.† We drove downtown, and I quizzed Brandy about what she was looking for in a dress. She had little to offer, which was both charming and kind of heartbreaking. Brandy wasn't a tomboy, but with all of her family drama, dresses had been understandably off her radar. In fact, when her face lit up at all the downtown lights and decorations, it became clear that family had really been the only thing in her life recently. â€Å"I haven't seen any of the holiday stuff this year,† she told me, gazing out the windows. A pang in my heart reminded me that this would be my last year to see Seattle in all its holiday finery. â€Å"We usually always come down here so that the girls can see Santa. There's been no time.† â€Å"The girls haven't seen Santa?† I asked, snapping out of my moment of self-pity. â€Å"That's not fair, especially considering I see a little too much of him.† It made me wonder how many drinks it would take to coax Walter into a house call. It also convinced me more than ever to make this a special day for Brandy. I couldn't expect her not to worry about her mom, but today, with Andrea on the mend and Seattle's shopping wonderland ready to explore, Brandy was entitled to worry just a little less than usual. She deserved to think about herself. I took her on a whirlwind tour of designer stores, chastising her for looking at price tags. I wanted this to be about more than the dress itself. I wanted her to have an experience, to feel like a princess. I made sure the salespeople were falling all over themselves to help her, which wasn't always so easy to do at such a busy time of the year. Brandy's radiant expression told me it was worth the effort, and we finally hit gold at our third store, finding what was unquestionably the dress. It was made of dark pink satin wrapped around to create a sheath silhouette that could still show off her figure without being pornographically tight. Satin flowers near the top added a whimsical edge, and the straps and knee-length made me feel it wouldn't get her kicked out of a church function. We spent the next hour finding the perfect shoes and jewelry for it, and although each new purchase clearly made her uneasy, she stopped questioning me about the cost. She didn't know about Margaret's f unding, but it had long since been spent. Exhausted and triumphant with our purchases, we went to lunch at an Italian restaurant frequented by other ladies of leisure. It was inside a larger, elegant shopping complex, and just as we were about to enter the restaurant, I saw a familiar face emerge from a nearby store. Something in my chest clenched, and I spoke before I could help myself. â€Å"Doug!† It took him a moment to figure out who'd called to him. When he did, a series of emotions played over his face. I wondered then how the encounter would have been different if Brandy hadn't been there. Would he have even acknowledged me? Maybe. Maybe not. But Brandy's presence guaranteed politeness. No matter how angry Doug might be at me, he wouldn't snub her. â€Å"Kincaid,† he said, strolling over to us. â€Å"And little Brandy. How's it going?† â€Å"Good,† she said cheerfully. The two of them, I realized, could have been related if Seth and Maddie had ended up getting married. The weird fallout from their breakup hadn't had as big an effect on Brandy as the rest of us, though, and she was genuinely happy to see him. â€Å"We're shopping.† He favored her with a smile, and I wondered if he was avoiding eye contact with me. â€Å"Last minute Christmas gifts?† he asked. â€Å"Not a chance,† I said. â€Å"This is all for Brandy. She's going to a dance tonight.† â€Å"Oh, I see how it is,† he said. â€Å"Getting ready to break some hearts for the holidays, huh?† She turned bright red. â€Å"No! It's at my church!† Teasing girls was familiar and easy territory for Doug. â€Å"Yeah?† he said, forcibly keeping a straight face. â€Å"Then why are you blushing? Church boys' hearts break just as easily as us sinners', you know. I'm sure you'll leave a trail of hundreds in your wake.† â€Å"No,† she protested. â€Å"Not hundreds – â€Å" â€Å"Just one?† he asked slyly. Brandy looked to me for help, and I laughed. â€Å"I knew there was someone.† â€Å"You guys are terrible,† she said, though she didn't look that upset. â€Å"Can I go put our name on the list?† â€Å"Sure,† I said, still laughing. But the instant she was inside the restaurant, Doug's playful manner vanished. â€Å"Well, I've got to go,† he said, starting to turn away. â€Å"Wait, Doug, I . . .† He looked back at me, but I was at a loss. What could I say? That I was sorry for sleeping with his sister's fiance? That I was sorry for lying to all of them and breaking her heart? How could you apologize for something like that? â€Å"It . . . it was good to see you,† I said at last. â€Å"You too,† he said, though he didn't sound convincing. He nodded toward the restaurant. â€Å"And her. I hope she has fun.† â€Å"Me too. She deserves it, what with everything else going on.† He had attempted to leave again, but my words made him pause. â€Å"How's her mom?† I shrugged. â€Å"Good days and bad days. It's up and down. . . . sometimes it seems hopeless, sometimes it's like everything's fixed. Wreaks havoc on everyone. . . . you just can't assume anything, you know? She's having some good days right now, but it's been a hard road for all of them. We just never know what's going to happen next and have to hang in there as best we can. I'm trying to help, but I don't know. . . . I don't feel like it's enough. But what could be?† I promptly shut up, realizing I was rambling. Doug said nothing, his dark eyes studying me for several heavy seconds. Then, his gaze shifted to Brandy, speaking to the hostess, for a few more moments before returning to me. â€Å"You're a good person, Kincaid,† he said softly. And this time, he did leave. Nothing else he might have said could have surprised me more. In all the imagined conversations I'd had with Doug, I'd expected frigid politeness at best – and that had seemed like a long shot. More often than not, I'd envisioned him telling me terrible, hurtful things, things I deserved. As much as a secret part of me yearned for him to forgive me so that we could be friends again, I really didn't think I deserved that forgiveness. I watched him walk away until Brandy stuck her head out from the restaurant door and called that they had a table. Despite how pensive my meeting with Doug left me, I was still able to enjoy the rest of the afternoon with Brandy. We were both in good spirits when we arrived back at the Mortensen home, and mine soared even higher when I saw Seth's car in the driveway. I hurried inside, eager to see him, only to have my mood shatter when I saw his face. Margaret and Terry wore similar expressions. Brandy, normally so observant, was too keyed up over her purchases to notice that there had been a significant mood shift in the house, compared to the bubbly chaos of this morning. â€Å"We had such a great time,† Brandy told them, face shining. â€Å"I got the best dress.† Margaret gave her a tight smile. â€Å"Why don't you try it on for us?† Brandy didn't need to be told twice, and Kendall and the twins followed her uproariously to the bedroom, offering to â€Å"help.† The instant they were gone, I turned to the adults. â€Å"What happened?† â€Å"Bad prognosis at the doctor's,† said Seth, when no one else spoke right away. â€Å"But she was improving,† I argued. I looked at them all for confirmation. â€Å"Right?† â€Å"We thought so,† said Terry. â€Å"At the very least, she seemed to be feeling better. But in these situations . . . well, cancer tricks you that way. It's why people go so long without ever knowing they have it. She woke up feeling bad this morning, and the doctor confirmed our fears.† I was kind of in awe at how calmly he managed to deliver that. I wasn't sure I could have without breaking down. Honestly, I didn't know how he'd been able to handle any of this with as much strength and determination as he had. If this were happening to the love of my life, I was pretty sure I'd crawl into in a corner and cry. Or would I? Looking at Seth, at those beloved features and compassionate expression, I suddenly knew that wasn't true. If the one I loved needed my strength, then I would give all I had within me. â€Å"We're not telling Brandy yet,† said Seth. â€Å"We're not going to keep it from her, but we figured it would be best to wait until after tonight.† I nodded slowly, having no words. I was usually so quick with a quip or soothing line, but what response could I make to that? Especially when, moments later, Brandy came bounding back down the stairs in the pink dress. Each twin held a shoe, and Kendall carried the glittering chandelier earrings we'd found just before lunch. I was reminded of Cinderella's mouse retainers. Brandy's tastes had been foremost in my mind while shopping, but I'd also had half an eye on what I thought her family would approve of in fashion. As she spun around for them, however, I realized it didn't matter. I could've brought her home in rags, and they would've loved it so long as she wore the look of radiance on her face that she did now. That was what sold it, one spot of pure joy in the dark cloud that kept hanging over this family. The adults were too overcome with emotion to speak, so Kendall did it for us. â€Å"Doesn't she look like a princess?† She kept trying to smooth nonexistent wrinkles out of the skirt, much to Brandy's dismay. â€Å"I want a dress like this.† Morgan sat down on the floor and tried to forcibly push the shoe on Brandy's foot while she still stood, furthering my Cinderella images. McKenna joined in as well, and both nearly succeeded in knocking their older sister over. â€Å"Well?† Brandy laughed. â€Å"What do you think?† â€Å"It's beautiful,† said Margaret. â€Å"You're beautiful,† said Terry. Having successfully dislodged the twins, Brandy stepped into the shoes, flushing under the praise of her family. â€Å"I hope I don't fall in these. How stupid would that look?† â€Å"I don't think anything could make you look stupid,† said Seth. â€Å"You're perfect from head to toe.† â€Å"Okay, you guys,† said Brandy, growing embarrassed. â€Å"Now you're just pushing it.† The â€Å"head to toe† comment suddenly reminded me of something. â€Å"Oh. I won't be here to do your hair. I have to go to work soon.† At that moment, calling in sick seemed like a reasonable idea. Nothing seemed more important than giving her a perfect night. â€Å"That's okay,† said Brandy. â€Å"I can do it. Or maybe Mom can.† â€Å"She's been kind of tired today,† said Terry neutrally. â€Å"But I know she'll want to see you before you leave.† â€Å"I can do a French twist,† said Margaret, surprising us all. â€Å"If you want to wear it up.† â€Å"Will you show me?† asked Brandy. Margaret nodded. â€Å"Sure, let's go upstairs.† Before they did, Brandy paused to give me a giant hug. â€Å"Thank you so much, Georgina. For everything.† They went upstairs, followed by the littler girls, all of whom thought there was nothing so wonderful as dressing up their older sister. Actually, I realized, that wasn't entirely true. Not all of them felt that way. â€Å"Where's Kayla?† I asked. She hadn't been in the entourage. Terry sighed and ran a hand through his hair, in a way similar to what I'd often seen Seth do. â€Å"In the living room, I think. She's been out of sorts today. Sometimes I think she can figure out what's going on, even when we don't tell her.† With Kayla's abilities, I didn't doubt it was true. I remembered Brandy saying Kayla had been in a â€Å"silent mood† since this morning and wondered just how much of her mother's illness the little girl was in tune with. I left the brothers to seek her out and found her curled up in a corner of the overstuffed sofa, making herself so small that she was almost lost in the cushions. â€Å"Hey, you,† I said, sitting down beside her. â€Å"How's it going? Don't you want to see Brandy's dress?† Kayla shifted her face, looking at me with huge blue eyes. â€Å"Georgina,† she said. â€Å"You have to make it stay away.† My thoughts were on the dress, so it took a moment for me to follow what she was saying. â€Å"Make what stay away, honey?† â€Å"The Darkness.† There was something in the way she said the word that let me know she wasn't referring to shadows. When she said â€Å"Darkness,† I could feel the personification in her word, the looming threat of something – or someone – tangible. With a pang, I remembered that Kayla had been able to sense Nyx when she'd escaped her angelic captors. I leaned toward Kayla, glad Seth and Terry were preoccupied. â€Å"Kayla, are you talking about . . . about the creature you felt before? The one you could sense on me?† Nyx's return would be a complication I most certainly didn't need in my life right now. She shook her head. â€Å"A different one. The Darkness comes here, to my house. To see my mommy. Will you make it go away?† â€Å"Is it here now?† I asked uneasily. â€Å"No. Just sometimes.† â€Å"How many times?† Kayla thought about it. â€Å"Two.† A cold feeling crept over me. â€Å"Was last night one of those times?† She nodded. â€Å"Have you seen it?† I asked her. â€Å"No. But I feel it. I can tell where it's at when it's here.† She peered at me beseechingly. â€Å"Will you make it stop?† I had no clue what this Darkness was or what I could do to stop it, but theories were running wild in my head. I kissed her forehead. â€Å"I'll do what I can, baby. I promise. I've got to leave now, but I'll see what I can find out for you, okay? We'll make sure the Darkness doesn't come back.† Like the flip of a switch, Kayla's whole demeanor changed. Whereas she'd been sad and withdrawn moments ago, she was now beaming and hopeful. All that faith – in me. With my empty assurance to take on something I didn't understand, she was able to put aside all of her fears and worries. All was right in her world now, thanks to me. She put her arms around me and kissed me back, and I felt like my heart would break when I finally untangled myself from her. Holiday cheer was calling, as well as a burning need to suddenly talk to Roman. Seeing as how we kept missing each other lately, I sent him a text with a reminder of when I'd be home tonight and that I had important information for him. He was so caught up in his conspiracy theories that I wasn't sure if he'd want to make time for what he'd probably see as a little girl's fantasies. Kayla's perceptions – despite her difficulties in articulating them – had proven accurate before. I didn't know what she was sensing this time, but if there was a force inside the Mortensen household, I intended to stop it.