2012: It’s the End of the World Essay

If you had only one more day to live, how would you want to spend it? Who would you want to spend it with? There are currently 6,773,643,360 people in the world, of course give or take a few, and in a mere 3 years and seven months, every single one of those people may be faced with that same question. Forty-Four months, 1,309 days, 31,416 hours; no matter how you look at it, that’s all you have left, as some would say. Many people have heard of the ancient Mayans, and know that they reigned thousands of years ago. What they may not know is one little invention of theirs could impact the lifespan of every human being today and future. â€Å"The Mayans started their calendar on August 11, 3114 BC, and they conclude it on December 21st 2012 (Greyl 80). † There are many who believe this day will be the end, as we know it; all living creatures will cease to exist. There are possible theories on how the world will end, some scientific and mathematical, and others based on astrology, but no matter the theory, there is a chance you and I will perish with the other six billion humans in 2012. Unnerving? Yes. Realistic? See more: Beowulf essay essay Maybe. This Apocalyptic theory provides scientific evidence to support it, yet scholars are unlikely to believe it. Everything has a beginning and an end but no matter how many facts or possibilities presented, people are going to be unwilling to accept the apocalypse of 2012. End of the world theories have been around for ages; they have come and gone with perhaps some cause for fright, but obviously nothing too damaging. Apocalypse theories are terrifying yet captivating; there are numerous books on the matter, and even the movie business has felt it is something to pay attention to. With all of this information available, people are aware of it, yet they still are not accepting. Apocalypse theories are enticing to humans because we are conscious of the fact we could die at any moment. Humans are selfish by nature, so they are interested in anything that could cause them discomfort or pain. We also like to be in the know, so it would be convenient to be aware of what was going to happen everyday. We would like to have the opportunity to control our lives or try to change the issues upsetting us. Why do you think people pay for fortunetellers and psychics? Any knowledge we can get about the future, the better off we are. This being said, it is clear that people are interested in the theory, yet unwilling to accept it as true. It is my belief the people who are most likely to believe this phenomenon are religious, and believe in The Bible’s Armageddon, the final battle between God and Satin. I will go into more detail about this theory later, but simply those who know The Bible and follow God believe the world will end eventually. They just might not believe the Apocalypse of 2012 because no one, not even Jesus, is supposed to know the date the world will end. On the other end of the spectrum there are the people who find it highly unlikely for the world to end anytime soon, as their thinking is based more on a scientific level. They believe the world was formed through the big bang, and think the only way the world can end is through another universal mishap. Which there are scientific explanations, but the fact is, people just don’t want to believe the world is going to end. Besides, it’s too big of a risk to start planning your life around it. What if the world didn’t end, and you had spent all of you money, quit your job, and ruined all of your relationships? There have been many end of the world prophecies; the entire Y2K fiasco proved to be nothing serious that it is just easier to ignore these predications. I suppose scholars are so unwilling to believe the 2012 apocalypse is because they feel like the little evidence there is, is not concrete. People are basing this off of a civilization that lived about 3,000 years ago and who had no technology to be able to predict some event like this. Simply put, the Mayans put too much religion into their prophecies to be able to make it scientific enough for scholars to take seriously. The prospect of Apocalypse 2012 ultimately serves as a projective test for anyone who contemplates it. The ones most open to post-2012 reality are those who have the least to lose in the coming upheaval. (Lawrence 75). † â€Å"But I think doomsday has a profound if unspeakable allure for those who are unhappy with themselves, their society, their Maker. Accepting that doomsday is imminent provides the believer with immense satisfaction—that he or she possesses the most important knowledge in the world and that all other pursuits are trivial or misguided. It’s a form of vicarious revenge that anyone can take on life’s unfairness (Lawrence 213). †

The Early 1800’s, The Dawn of a New Era Had Begun

By the early 1800†³s, the dawn of a new era had begun. Family and home life was changing as well as the communities around them. There was a fast growing need to produce products like clothing, quickly and efficiently. This new era brought about the mechanical industry that created factories, which could meet this need. But who would work in these factories if the men were moving west? By the 1840†³s the necessity to find workers for these factories had produced major social changes-changes which carry on until today. Before this time, most all clothing was spun and woven in the home by women. But by the 1840†³s, most was produced in factories set up in what were referred to as mill towns. Lowell Massachusetts was one such town. This change created a whole new idea of what women†s duties were, domestic or money earning laborers? Women had previously only been seen as domestic and having one goal, that of being a housewife. Their move into town to provide a workforce for the clothing factories sparked controversy in many eyes. Some people branded them â€Å"mill girls† who were doomed and unmarriable. Others thought of them as adventurers, with the fancy of bringing new fashions, books and ideas home with them. But the statistics show the average working life at a Lowell factory was only three years. Many of the women who returned home were sick and never married, because they were characterized by â€Å"she has worked in a factory†. In the factories, women were looked down upon–seen only as people who flowed in to the factory day in and day out earning their keep, spinning and weaving for the rest of their lives. They were not worthy of earning an education, and were considered socially and intellectually inept. As time went by, the bigotry began to wear away. The factories flourished with women who had wisdom and potential. One man who visited one of the mills was noted to have bowed to all the women in the mill, This sign of respect was usually reserved for ladies whom society regarded as upper class. As time wore on, â€Å"mill girls† were eventually heeded as ladies, women worth of respect. Eventually, people started noticing that the â€Å"mill girls† were spending their free time bettering themselves. Many had circles of natural selection that allowed them to cultivate and stimulate their minds. They filled the churches, libraries and lecture halls. Many of the women were highly respected by clergyman and lecturers. They testified that the women†s spirits were high along with their intellect. Inevitably, women were encouraged to finish school and reach for goals. This shows a change in how women were perceived. They were no longer lone mill workers without anything to offer society; each was an individual with purpose and worth. Though this was happening, the conditions of the factories were not changing. The Lowell factories provided boarding houses for the women, each housing up to sixty girls. To onlookers, the houses were so charming that many came to visit just to see how the women lived. The perceptions of outsiders were that the women worked and lived in great conditions. They enjoyed their jobs and were hearty and content, but this was not the case. The women often worked twelve or more hours a day and were only allowed up to an hour and forty-five minutes for meals, depending on the time of year. The factories were not properly ventilated and poorly lit. Eliza R. Hemmingway recalls that at any given time six or more women were out due to illnesses. . Miss Sarah G. Bagley submitted the first petition to the Lowell Corporation that was signed by Mr. John Quincey Adams Thayer, and eight hundred and fifty others. This petition called for improvements in the overall working conditions within the factories. These demands for better conditions lit a spark that was the beginning of what is a modern day OSHA, a systematic law for all employers and employees. The corporation acknowledged that their demands were reasonable and considerable, but believed they were not the source for solving the problems the mill workers faced. They felt that the workers in a capitalistic system had their own bargaining power and were equal to management. As a result, the Massachusetts Legislature did not pass into law the provisions outlined in the petition. Around this same time poor immigrants started pouring into the United States by the thousands. They became willing workers, not complaining about conditions as the native workers did. Could this be why the corporation did not meet the women†s needs? The immigrants would be happy to take over the jobs for less money and in the same conditions. What does this say for the corporation? Were they steering away from caring the women working in their factories, or was it just easier to use immigrants? Or maybe, they feared the switching of women†s class and roles in society? They were not ready for women of independence and means. Regardless, society now had to deal with a more independent, self-assured working class woman. No longer needed to fill the entry level, low-paying jobs in the mills, and no longer interested in going back home to be homemakers, women entered society as productive members of the workforce. This transition is still taking place today.

Was Bismarck’s Foreign Policy 1871-90 a Success

The Aim of this essay is to study Bismarck's Foreign Policy from 1871-90 and come to a conclusion about whether it was a success. Otto Von Bismarck born on April 1, 1815 at Schonhausen and considered the founder of the German Empire. From 1862 to 1873 Bismarck was prime minister of Prussia and from 1871 to 1890 he was Germany's first Chancellor. Once Germany was unified, Bismarck noticed that Germany was under threat of attack from other countries surrounding it. Bismarck primarily wanted to avoid any challenges against the new European order and to unite the new German state, which faced domestic opposition and great suspicion from the rest of Europe Bismarck wanted to do this, rather than seek further territory or fight more wars, which would put Germany’s unified country under a lot of pressure. Furthermore, France wanted revenge and therefore, Bismarck knew she had to be isolated. Part of Bismarck's foreign policy in which he was successful in achieving was the weakening and isolation of France. The former objective was attained by the peace settlement imposed on France by the Treaty of Frankfurt, which included a large war indemnity. The five main powers in Europe were Great Britain, Russia, France, Austria- Hungary and Germany. Bismarck knew that to isolate France, he would have to form an alliance with at least two of them. Firstly, Bismarck knew that Britain would not present Bismarck with any problems as it was more concerned with its own empire than with the rest of Europe. Also, Britain was more pro-German than pro-French and therefore wouldn’t protest at the isolation. Therefore in fear of a future two-fronted war, Bismarck managed to bring Germany, Austria Hungary and Russia together to form the Dreikaiserbund also known as the league of 3 emperors, in 1872/3. The aim of this alliance was to maintain existing borders in Europe Fight and fight both socialism & republicanism, effectively slowly isolating France. This Alliance was going well between countries and serving its purpose until there was a war scare in 1875. Bismarck had previous convictions about France’s financial situation and he thought it would be an extremely long amount of time before France could pay back the war's indemnity. However, France managed to recover quickly and German troops were forced to leave France, scaring Bismarck and fueling Rumors of a war between Germany and France. Austria-Hungary and Britain greatly disapproved of a war between these 2 countries. This put immense amount of pressure on Bismarck and he was forced to drop his ideas about isolating France until he knew that France would no longer have reasons to attack Germany. Another reason that the Dreikaiserbund was not a success was the Russo – Turkish War in which Russia was victorious in. this caused a treaty in Bulgaria to be enlarged. This did not please Britain and Austria Hungary and soon Russia, Germany, Austria Hungary and Britain were locked in diplomatic arguments. The â€Å"Congress of Berlin† left Russia very disappointed especially at Bismarck’s role (Bulgaria was divided into three small states), Russia withdrew from the Dreikaiserbund. This resulted in the fall of the Dreikaiserbund, because of the impossibility to renew it with Russia not involved and therefore showing that the Dreikaiserbund was a failure which weakened Germany's control over their foreign policies. In 1879, the Dual Alliance between Austria and Germany was formed. This was definitely a success for Bismarck. Austria and Germany agreed that if either one of them was attacked by Russia, the other will provide military support. They also decided that if either was attacked by any other European country, then the other would be neutral throughout any conflicts that resulted. Although the treaty itself was made public, the terms were kept secret. This treaty was renewed every five years until 1914. This alliance was such a success for Bismarck, chiefly because he managed to maintain a permanent ally in case of any war that Germany would be involved in. Soon after the Dual Alliance in 1881, Bismarck understood that he needed to rekindle relations with Russia and therefore created a renewal of the Dreikaiserbund. Bismarck hoped that this agreement would help to reduce tensions between Austria and Russia in the Balkans. It was agreed that the Western Balkans would be dominated by the Austrians and the Eastern half by the Russians. This was a success at the beginning because, again, Bismarck managed to keep on the right side of every country with all the alliances and this one benefitted every county involved. However, events in the Balkans were to disrupt Bismarck’s aims. Between 1885 and 1887 the Bulgarian crisis saw relations between Austria and Russia deteriorate. Moreover, worryingly there was a lot of pro French feeling in Russia. In 1887 the Dreikaiserbund ended as Russia made it clear she would sign no further agreement with Austria. However, in 1882, Bismarck created the triple alliance. This was an alliance of peace and friendship and was an extension of the Austro-German Dual Alliance to include Italy. Under the provisions of this treaty, Germany and Austria-Hungary promised to assist Italy if she were attacked by France, and vice versa: Italy was bound to lend aid to Germany or Austria-Hungary if France declared war against either. Moreover, if one of the countries should find themselves at war the others would provide assistance. However, this alliance did not have the same security and the Dreikaiserbund seeing as Italy is only considered â€Å"half† a European power. Moreover, Italy specified in the treaty that it could not be called upon to go into war with Britain. These were successes in the short term as Bismarck achieved his goals of allying with two other great powers and also kept them happy. Soon after, a re-insurance treaty was introduced due to the Austro-Russian rivalry over Bulgaria leading to the collapse of the Second Three Emperors' League. The reinsurance treaty meant that Russia and Germany would be neutral unless Russia attacked Austria Hungary or Germany attacked France. By creating this treaty, Bismarck had been able to prevent his nightmare – a two front war, from being realized. However, peace did not mean security, and so neither the re-insurance treaty nor the triple alliance can be considered as a long-term success. Throughout the years there was extreme Austro-Russian rivalry over Bulgaria According to the terms of the Second Three Emperors' League, Bulgaria was recognized as a Russian sphere of influence The Bulgarians were experiencing an awakening of national self consciousness and did not want to be dominated by the Russians. In 1885, in defiance of the Treaty of Berlin, the Bulgarians united Bulgaria with Eastern Rumelia. Russia objected to the emergence of a large anti-Russian state but Austria and Britain gave their recognition to the union of Bulgaria with Eastern Rumelia. Russia hated the Austrians for breaking the terms of the Second Three Emperors League and allowed the League to lapse in 1887. A large indication on how successful Bismarck's wereimportnatf ecn dncgreat reat foreign policies were would be the fact that once Bismarck resigned, Germany's foreign relations immediately began to fall apart. Bismarck successfully guarded Germany. In 1890, Bismarck wanted to renew the Re-Insurance Treaty; Russia was also keen on doing so. The Kaiser was against renewing the Re-Insurance Treaty because he believed he could rely on his own personal relations (he had a close relationship with the tsar, owing to them being cousins). Bismarck offered his resignation, due to his frustration and the Kaiser accepted it, but prevented him from publishing his reasons for dismissal. In 1891 there was an informal agreement between the Russians the French and French ministers visited Russia and in 1893 they formed a complete military alliance, an extremely dangerous move against Germany, and one which they would regret. In conclusion, I believe that to a certain extent Bismarck’s Foreign policy from 1871-90 was a success. For example, The Dual alliance between Austria and Germany In 1879, this alliance was such a success for Bismarck, chiefly because he managed to maintain a permanent ally in case of any war that Germany would be involved in. It seemed that Bismarck’s goal in achieving the weakening of France and isolating it was well achieved in his time. Even when it seems that his plans are failing, he finds a way around that; for example the re-insurance treaty. However, to a certain extent Bismarck’s Foreign policy from 1871-90 was not a success shown in the collapse of both Dreikaiserbund. Moreover many could argue that if one was to look at things in the long term, Bismarck was in fact not successful at all in his foreign policies.

Islam, how this was introduced to the United States Essay

Islam, how this was introduced to the United States - Essay Example Islam is a religion which believes only in the existence of one God. Islam was said to have started way back from the time of Columbus. Muslim slaves were brought to the continent of United States to work. Waves of immigrants soon travelled to United States. These immigrants were mostly from the Lebanon, Palestine and Pakistan countries. During the early 1950s, there was an invasion of Muslim professionals who settled in the country after completing their studies. Muslim communities started to be formed and mosques were built. There were scholars and missionaries who came from Middle East. During this time, Islam began to gain support among the Americans. During this period, there was formation of national Islamic groups. Those Muslims who were not practitioners started to get back to their roots and realized the importance of their faith. Today, Mosques, Islamic centers, and school can be located in every community. The Muslims are now speaking up for their faith openly and making s ignificant contributions to values and morals. At present, Islam is said to be the fastest growing faith in the country. The simplicity of Islam and its appeal both to reason and to the heart accounts for its tremendous appeal (A Brief History of Islam in the United States, n.d.). The religion focuses with teachings about God, human responsibility and the life hereafter (A Brief History of Islam in the United States, n.d.). ... other religion, it honors the previous great prophets such as Jesus, Noah, Abraham, Moses, David and many others, and also reiterates the belief of ascribing divinity to the Creator alone (A Brief History of Islam in the United States, n.d.). The Basic Practices of Islam Muslims all over the world follow five pillars for guidance in shaping their religious practice (Rood, 1994). Aside from the laws and traditions, these pillars are very important for Islam. Rick Rood (2004) enumerated the five pillars of Islam religion: First, "There is no God but Allah, and Muhammed is his prophet." These creed should be recited in the presence of two witnesses to constitute oneself as a Muslim. Second, the regular practice of prayers. Sunni Muslims pray five times a day while Shi’ites Muslims pray three times a day. Third, almsgiving. Their religion requires 2.5% of one’s income to be given to the less fortunate or to the spread of Islam. Fourth, is the fasting during the month of Ram adan. Muslims are required to give up all food and liquid intake during daylight hours. Fifth, the Hajj or pilgrimage to Mecca. If possible, Muslims are to make a pilgrimage to Mecca once during his life. Sometimes, a sixth pillar is added (Rood, 1994). This is the Jihad is sometimes called the â€Å"holy war† which means the â€Å"exertion† or â€Å"struggle† in behalf of God. Islam teaches that if a Muslim dies in a holy war, he is rewarded of heaven or the paradise of God. The Effects of Islam in the United States There is a wide spread of Islam in the United States. There are immigrants, workers, professionals such as doctors. The Muslims are making their own contribution to America. The community is united by their faith in Allah. As of today, these American Muslims contributed not only to Islamic

My leadership style Essay Example | Topics and Well Written Essays - 500 words

My leadership style - Essay Example As such, all individuals develop a feeling that they are vital in the group activities. This style is highly influenced by the sensing and feeling MBTI’s. The sensing stems from the fact that decision making is reliant on the data that is gathered from different sources while applying an element of sense to unique data sources. Such is also dependent on the elements of rational and logical thinking to ensure that the decisions and participation of the group members is effective. While leading the team, the use of a participative leadership style is preferable. Such is because the style ensures that it is possible to lead the entire group in effective manner. Thus, this style creates an opportunity for brainstorming and sharing ideas, which are vital in ensuring that the team accomplishes its objectives. Participative leadership style also eliminates chances of some of the group members failing to focus on delivery of results. This occurs because all the team members are actively involved in all the activities. Moreover, participative leadership ensures that fear, which team members may have towards their leader is eliminated. Hence, there is a free interaction environment among the team members and the leaders, which is vital for social growth and development. Personal decision is influenced by the event of supervising cleaning work in school. A story related to this was when I had the role of supervising the cleaning activity in the school compound as a student leader. I noticed that when I participated in the cleaning activity all the other members did the same without resistance, but when I did not there was laxity among the cleaners. On the side of internship, I discovered that my supervisor at work could not deliver effectively by being an authoritarian. However, such supervision work was smooth from the end of the other team because the supervisor was actively involved in the business activities

Research and evaluate one or two works of twentieth-century literary Paper

And evaluate one or two works of twentieth-century literary criticism that take a psychoanalytic approach to Shakespea - Research Paper Example Perhaps some of the most intriguing insights have come as a result of the psychoanalytical school of critical investigation. Sigmund Freud himself analyzed the play advancing a number of theoretical notions on Hamlet’s subconscious and Oedipal relation to his mother. This essay considers ‘The Oedipus-Complex as An Explanation of Hamlet's Mystery:?A Study in Motive’ a famous psychoanalytic interpretation of Hamlet advanced by theorist Ernest Jones and work by Sigmund Freud in analyzing Hamlet. One of Sigmund Freud’s primary theories and a central element of psychoanalysis is the understanding that man is affected by a repressive urge towards love for their mother. Referred to as the Oedipal Complex, Freud indicates that men are then motivated by an urge to murder their father and marry their mother, except this is generally repressed. Hamlet makes a brilliant representation of this theory in action, as Hamlet’s complex relation between his mother and her new-husband, also his step-father, Claudius constitutes a significant element of the play’s narrative structure. This interpretation is not lost on Jones, who argues that in large part Hamlet’s intensity of conflict with Claudius is rooted in these psychological urges. Jones writes, â€Å"Hamlet's second guilty wish had thus also been realized by his uncle, namely to procure the fulfilment of the first -- the possession of the mother -- by a personal deed, in fact by murder of the father† (Jones). In these regards, Claudius has actually usurped and realized Hamlet’s repressed childhood desire, namely the wish to murder his father and marry his mother. It’s believed that the conflict associated with their relationship is then a direct result of this unconscious psychological urges. While Jones argues that a great degree of Hamlet’s actions are motivated by these unconscious Oedipal desires, there remains a number of questions related to t his psychoanalytic examination. One of the predominant questions one wonders is that if Hamlet is so consumed by his desire to marry Gertrude, and Claudius has usurped his ability to accomplish this repressed desire, than why does Hamlet not simply murder Claudius. It’s clear that Hamlet is willing to go to these extremes, yet throughout the play he refrains from this action. In these regards, Jones argues that Freud believes Hamlet’s unwillingness to murder Claudius is related to an unconscious unwillingness. For Jones, if Hamlet were to kill Claudius it would be killing off this unconscious childhood fantasy, and in doing so, it would be in a sense removing an aspect of himself and internal constitution. Freud himself considered this issue and wrote, Hamlet is able to do anything -- except take vengeance on the man who did away with his father and took that father's place with his mother, the man who shows him the repressed wishes of his own childhood realized. Thus the loathing which should drive him on to revenge is replaced in him by self-reproaches, by scruples of conscience, which remind him that he himself is literally no better than the sinner whom he is to punish. Here I have translated into conscious terms what was bound to remain unconscious in Hamlet's mind.... In addition to demonstrating an overriding interpretation for Hamlet’s unwillingness to murder Claudius, this passage from Freud also contributes to interpreting Hamlet’s overall motivations throughout the pla

See intrusctions Research Paper Example | Topics and Well Written Essays - 2250 words

See intrusctions - Research Paper Example It will develop learning objectives based on the training requirements; describe additional training modules that could be developed based on the training objectives; represent an evaluation of evaluation instruments used in the Fabrics, Inc. case. Fabrics, Inc. is a fast growing company which within the two years has increased the number of its employees from forty to two hundred. However, there occurred problems within the organizational environment connected with the retention of employees and the incorrect work of supervisors which do not treat staff well. Besides, there were obtained complaints from customers about the inappropriate behavior of supervisors. Such behavior could be partially explained by the absence of any formal training that was provided to those nine supervisors promoted from within. Despite knowing the work of employees and how to solve daily problems, supervisors do not help them and what is more important they get into arguments which are not helping in the working situations. The owner considers that despite the size of an organization, there is no need to yell at employees, hence, supervisors need to be trained in effective ways to deal with the staff. The assessment of needs is the primary step in designing and development of training program in the organization. However, to understand what training is required, a need assessment should be conducted. According to Dahiya and Jha (2011), the undertaking needs assessment will enable organization to determine the nature of performance issues and thus to identify the reason for training. Milner and Osinski (2002) consider that need assessment is utilized to help with the performance of work teams, solve problems and productivity issues within an organization and to prepare for the future changes in job execution and duties. According to Chang, Chiang and Kun yi (2012), there is a need to conduct a training need analysis prior the

Autobiography Assignment Example | Topics and Well Written Essays - 1750 words

Autobiography - Assignment Example I have a younger brother and we both lived together with our parents until I decided to come to the United Sates for higher studies My parents always encouraged me and my brother to share and care for each other. Although we did not get everything that we wanted, deep down in my heart, I know that they love me and will always be there for me. My life was largely untouched by the pressures of living in a communist society. I have had an interest in academics and sports right from my childhood and therefore I was fully immersed in these activities. I consider myself to be fairly outgoing and enjoy spending time with friends and family. I have many friends back in China and I am still in touch with them through mail and phone. However, I am excited about the opportunity I got to come and study in the United States. I had always wanted to come to the United States and explore the opportunities that this country has to offer. In this paper, I will analyze my life experiences in the light of the eight stages of social skills development as demonstrated in Erik Erikson’s theory of psychosocial development. Erikson stated that each of these stages is characterized by specific developmental milestones that act like a defining moment that guides the development of an individual (Cherry). Erikson’s Stages of Social Skills Development 1. Trust vs. Mistrust (Occurs from birth to age two) Santrock defines this stage as a phase when, â€Å"children develop a sense of trust when caregivers provide reliability, care, and affection. A lack of this will lead to mistrust† (2009). I--------X-------------------------------------------------------------------------------------------I Trust Mistrust I have heard from my mother that one time, when she was away in another city on official work, my father was at home, preparing for an important meeting which was to be held that afternoon. I was an infant at that time and was exploring things in the front room when I accidently dropped a hot cup of coffee on myself. Even though we had a baby sitter at home, my father cancelled his meeting and chose to be with me that day. I have also heard from my mother that she nursed me till I was two years old because she wanted me to be healthy and strong. I believe that it is my parents support during my early years of life that has helped me to gain confidence and not feel threatened by my surroundings. Hence, I have placed myself closer to ‘trust’ on the scale. Had I not been given this support and care, I would not have learned to trust my parents and my surroundings. 2. Autonomy vs. Shame and Doubt (Occurs between the ages of two and three) Santrock defines this stage as a phase when, â€Å"children need to develop a sense of independence. Success leads to feelings of autonomy, failure and punishment results in feelings of shame and doubt† (2009). I-------X----------------------------------------------------------------------------- --------------I Autonomy Shame and Doubt I do not remember much about this phase in my life. However, recollecting past conversations with my parents, I know that I was a very active child while growing up and wanted to eat food and drink milk without anybody’s assistance. My parents would place me on a high chair next to the table and keep the food in front of me. I would not allow any body to help me and would insist on eating it on my own, even if it would get messy. I have also hea

Rousseau Essay Example | Topics and Well Written Essays - 2500 words

Rousseau - Essay Example Rousseau was among those social philosophers who explored the paradox that radical political theorists, remain unable to raise to democratic politics, a duality of social interests and diverse conceptions for a modern man in the form of ‘democracy’ and ‘totalitarian’ context. He was such a versatile in his opinion that on one hand he held the opinion to experience democracy, while on the other he felt the urge to be totalitarian. No doubt Rousseau’s ideal of a self-sovereign people along with the conception of democratic control over social life, informed the moral and political vision of nineteenth and twentieth century democratic mass movements, as well as non-democratic variants thereof.Although Rousseau have been the first political theorist to outline the form of a democratic social contract, his obsession with social solidarity precluded his conceptualizing the content of modern democratic political life . What he believed was a modern democrati c policy within which general will involved the establishment of a democratic consensus, among divergent social interests and distinct moral conceptions of the good, on those shared constitutional practices and public goods that reach beyond one’s identity with a particular sub community.Rousseau was among the very few political philosophers and theorists who gave a touch of taste of totalitarian to a full democratic region. He comprehend that if democracy were to be a stable and viable order, a commitment to its political practices and public goods would have to be an integral part of the will of each of its citizens, regardless of their propertied status. Although Rousseau acknowledged that in a free society the existence of such a shared "general will" should not obliterate individual wills, his attitude toward the role of associational life in a democratic order was profoundly ambivalent. Perhaps because he never witnessed a functioning pluralist democracy and vigorously opposed the status and economic inequalities of a commercial, monarchical society, Rousseau could not envision a democracy in which the political interactions of divergent interests forged a commitment to a common political life 3. In his day, status-based interests were a profound barrier to the creation of an egalitarian, democratic order; thus Rousseau never witnessed free associations playing a central role in the life of a demo cratic polity. Although Rousseau is theoretically committed to the sovereign authority of the people, he could be thought of as such a political symbol that severely curtailed the arena for democratic politics by denying any role for particular interests groups or sub communities in political deliberation. He believed a democratic society to be partly constituted through popular participation in the election of government and in popular deliberation about the constitutional structure of society, the nature of the basic laws. But it is also shaped by particular interests defending their concerns in both civil society and the political arena. In a vigorous and egalitarian democratic order, a complex dialectic would persist between the activities of secondary associations and their regulation by broader democratic cultural norms and legislative practices. Although the citizens of a democracy must at times achieve a measure of reflective distance from their particular attachments in order to reason ab out shared institutions and practices, a complete distancing from particular identities will never be fully achieved 4. This mediation between particular and collective identities, and between partial interests and the common good, can only occur politically. There is no Archimedean resolution to this inherent democratic dilemma. For Rousseau the essence of both "natural freedom" and "civil freedom" was the absence of personal dependence on others. In a society characterized by a healthy civic culture, all

Macroeconomic Policy Essay Example | Topics and Well Written Essays - 1250 words

Macroeconomic Policy - Essay Example Producers buy raw materials, machinery and equipment as well as stores and spare parts for machinery fro trading agencies and consumers buy practically all articles required for their daily use from traders. Goods are produced on a large scale in anticipation of demand. The markets for products are now spread over the length and breadth of the country and even extended to countries across the international borders. Hence direct sale of goods by the producers to the consumers is not possible. Without the help of traders and merchants engaged in trade it would be impossible for the system of large-scale production to continue. The trader involved in the actual operation of purchasing goods from producers and selling them to consumers. Traders and consumers are interdependent. Trade is of great significance for production as well as consumption of goods. It is through trade that goods produced at particular places are equitably distributed among users. With the help of trade goods are made available to consumers at the time of their need. It removes the hindrance of persons by bringing together producers and consumers who are widely scattered. Inflation rises due to many reasons. The reason might be political, economical or social that influences overall economy of the country. Economic protectionism also contributes to the rise in inflation. There are two types of economic protectionism. The first protection in trade is represented in establishing a system of rates and tariffs in favour of domestic production and discourages foreign imports. This kind of protection is desired to encourage establishment of industrial base by saving small and infant industries against the competition of larger and well-established firms in abroad. The second economic protectionism is a post world war -II phenomenon that is related to the proprietorship as businesses by foreign traders and investors. Multinational companies have been set up after world war-II due to immense investments of foreigners. Multinational companies thought that they could evade tariff restrictors by introducing their own branches plants and subsidiaries, which allowed them to go to markets, mobilise resources and capital and get favours with the government. These kinds of investments have created to the economic nationalism due to expansion of multinational companies. The foreign owned companies could not take central position over economic decisions from their head office from outside. The economists are compelled to demand for bringing out a legislation to oversee the activities and restrain the growth of foreign ownership. International trade brings rich dividends and imposing restrictions to such exchanges will hinder the further improvement and in realising the

Why Am I an Atheist Essay Example for Free

Why Am I an Atheist Essay It is a matter of debate whether my lack of belief in the existence of an Omnipresent, Omniscient God is due to my arrogant pride and vanity. It never occurred to me that sometime in the future I would be involved in polemics of this kind. As a result of some discussions with my friends, (if my claim to friendship is not uncalled for) I have realised that after having known me for a little time only, some of them have reached a kind of hasty conclusion about me that my atheism is my foolishness and that it is the outcome of my vanity. Even then it is a serious problem. I do not boast of being above these human follies. I am, after all, a human being and nothing more. And no one can claim to be more than that. I have a weakness in my personality, for pride is one of the human traits that I do possess. I am known as a dictator among my friends. Sometimes I am called a boaster. Some have always been complaining that I am bossy and I force others to accept my opinion. Yes, it is true to some extent. I do not deny this charge. We can use the word ‘vainglory’ for it. As far as the contemptible, obsolete, rotten values of our society are concerned, I am an extreme sceptic. But this question does not concern my person alone. It is being proud of my ideas, my thoughts. It cannot be called empty pride. Pride, or you may use the word, vanity, both mean an exaggerated assessment of one’s personality. Is my atheism because of unnecessary pride, or have I ceased believing in God after thinking long and deep on the matter? I wish to put my ideas before you. First of all, let us differentiate between pride and vanity as these are two different things. I have never been able to understand how unfounded, baseless pride or empty vanity can hinder a person from believing in God. I may refuse to acknowledge the greatness of a really great person only when I have got fame without doing any serious efforts or when I lack the superior mental powers necessary to become great. It is easy to understand but how is it possible that a believer can turn into a non-believer because of his vanity? Only two things are possible: either a man deems himself to be in possession of Godly qualities, or he goes a step further and declares himself to be a god. In both these states of mind he cannot be an atheist in the true sense of the word. In the first case, it is not an outright rejection of God’s existence; in the other, he is affirming the existence of some kind of supernatural power responsible for the working of universe. It does not harm our argument whether he claims to be a god or considers God to be a reality in existence above his own b eing. The real point, however, is that in both cases he is a theist, a believer. He is not an atheist. I want to bring home this point to you. I am not one of these two creeds. I totally reject the existence of an Omnipresent, all powerful, all knowing God. Why so? I will discuss it later in the essay. Here I wish to emphasise that I am not an atheist for the reason that I am arrogant or proud or vain; nor am I a demi-god, nor a prophet; no, nor am I God myself. At least one thing is true that I have not evolved this thought because of vanity or pride. In order to answer this question I relate the truth. My friends say that after Delhi bombing and Lahore Conspiracy Case, I rocketed to fame and that this fact has turned my head. Let us discuss why this allegation is incorrect. I did not give up my belief in God after these incidents. I was an atheist even when I was an unknown figure. At least a college student cannot cherish any sort of exaggerated notion of himself that may lead him to at heism. It is true that I was a favourite with some college teachers, but others did not like me. I was never a hardworking or studious boy. I never got an opportunity to be proud. I was very careful in my behaviour and somewhat pessimistic about my future career. I was not completely atheistic in my beliefs. I was brought up under the care and protection of my father. He was a staunch Arya Samaji. An Arya Samaji can be anything but never an atheist. After my elementary education, I was sent to D. A. V College, Lahore. I lived in the boarding house for one year. Besides prayers early in the morning and at dusk time, I sat for hours and chanted religious Mantras. At that time, I was a staunch believer. Then I lived with my father. He was a tolerant man in his religious views. It is due to his teachings that I devoted my life for the cause of liberating my country. But he was not an atheist. His God was an all-pervading Entity. He advised me to offer my prayers every day. In this way I was brought up. In the Non-cooperation days, I got admission to the National College. During my stay in this college, I began thinking over all the religious polemics such that I grew sceptical about the existence of God. In spite of this fact I can say that my belief in God was firm and strong. I grew a beard and ‘Kais’ (long head of hair as a Sikh religious custom). In spite of this I could not convince myself of the efficacy of Sikh religion or any religion at all, for that matter. But I had an unswerving, unwavering belief in God. Then I joined the Revolutionary Party. The first leader I met had not the courage to openly declare himself an atheist. He was unable to reach any conclusion on this point. Whenever I asked him about the existence of God, he gave me this reply: â€Å"You may believe in him when you feel like it.† The second leader with whom I came in contact was a firm believer. I should mention his name. It was our respected Comrade Sachindara Nath Sanyal. He was sentenced to life imprisonment in connection with Karachi conspiracy case. Right from the first page of his only book, ‘Bandi Jivan’ (Incarnated Life) he sings praises to the Glory of God. See the last page of the second part of this book and you find praises showered upon God in the way of a mystic. It is a clear reflection of his thoughts. According to the prosecution, the ‘Revolutionary Leaflet’ which was distributed throughout India was the outcome of Sachindara Nath Sanyal’s intellectual labour. So often it happens that in revolutionary activities a leader expresses his own ideas which may be very dear to him, but in spite of having differences, the other workers have to acquiesce in them. In that leaflet, one full paragraph was devoted to the praises of God and His doings which we, human beings, cannot understand. This is sheer mysticism. What I want to point out is that the idea of denying the existence of God did not even occur to the Revolutionary Party. The famous Kakory martyrs, all four of them, passed their last day in prayers. Ram Parshad Bismal was a staunch Arya Samaji. In spite of his vast studies in Socialism and Communism, Rajan Lahiri could not suppress his desire to recite hymns from Upanishads and Gita. There was but only one person among them who did not indulge in such activities. He used to say, â€Å"Religion is the outcome of human weakness or the limitation of human knowledge.† He is also in prison for life. But he also never dared to deny the existence of God. Till that time I was only a romantic revolutionary, just a follower of our leaders. Then came the time to shoulder the whole responsibility. For some time, a strong opposition put the very existence of the party into danger. Many leaders as well as many enthusiastic comrades began to uphold the party to ridicule. They jeered at us. I had an apprehension that some day I will also consider it a futile and hopeless task. It was a turning point in my revolutionary career. An incessant desire to study filled my heart. ‘Study more and more’, said I to myself so that I might be able to face the arguments of my opponents. ‘Study’ to support your point of view with convincing arguments. And I began to study in a serious manner. My previous beliefs and convictions underwent a radical change. The romance of militancy dominated our predecessors; now serious ideas ousted this way of thinking. No more mysticism! No more blind faith! Now realism was our mode of thinking. A t times of terrible necessity, we can resort to extreme methods, but violence produces opposite results in mass movements. I have talked much about our methods. The most important thing was a clear conception of our ideology for which we were waging a long struggle. As there was no election activity going on, I got ample opportunity to study various ideas propounded by various writers. I studied Bakunin, the anarchist leader. I read a few books of Marx, the father of Communism. I also read Lenin and Trotsky and many other writers who successfully carried out revolutions in their countries. All of them were atheists. The ideas contained in Bakunin’s ‘God and State’ seem inconclusive, but it is an interesting book. After that I came across a book ‘Common Sense’ by Nirlamba Swami. His point of view was a sort of mystical atheism. I developed more interest in this subject. By the end of 1926, I was convinced that the belief in an Almighty, Supreme Being who created, guided and controlled the universe had no sound foundations. I began discussions on this subject with my friends. I had openly declared myself an atheist. What it meant will be discussed in the following lines. In May 1927, I was arrested in Lahore. This arrest came as a big surprise for me. I had not the least idea that I was wanted by the police. I was passing through a garden and all of a sudden the police surrounded me. To my own surprise, I was very calm at that time. I was in full control of myself. I was taken into police custody. The next day I was taken to the Railway Police lockup where I spent a whole month. After many days’ conversation with police personnel, I guessed that they had some information about my connection with the Kakori Party. I felt they had some intelligence of my other activities in the revolutionary movement. They told me that I was in Lucknow during the Kakori Party Trial so that I might devise a scheme to rescue the culprits. They also said that after the plan had been approved, we procured some bombs and by way of test, one of those bombs was thrown into a crowd on the occasion of Dussehra in 1926. They offered to release me on condition that I gave a statement on the activities of the Revolutionary Party. In this way I would be set free and even rewarded and I would not be produced as an approver in the court. I could not help laughing at their proposals. It was all humbug. People who have ideas like ours do not throw bombs at their own innocent people. One day, Mr. Newman, the then senior Superintendent of CID, came to me. After a long talk which was full of sympathetic words, he imparted to me what he considered to be sad news, that if I did not give any statement as demanded by them, they would be forced to send me up for trial for conspiracy to wage war in connection with Kakori Case and also for brutal killings in Dussehra gathering. After that he said that he had sufficient evidence to get me convicted and hanged. I was completely innocent, but I believed that the police had sufficient power to do it if they desired it to be so. The same day some police officers persuaded me to offer my prayers to God two times regularly. I was an atheist. I thought that I would settle it to myself whether I could brag only in days of peace and happiness that I was an atheist, or in those hard times I could be steadfast in my convictions. After a long debate with myself, I reached the conclusion that I could not even pretend to be a believer nor could I offer my prayers to God. No, I never did it. It was time of trial and I would come out of it successful. These were my thoughts. Never for a moment did I desire to save my life. So I was a true atheist then and I am an atheist now. It was not an easy task to face that ordeal. Beliefs make it easier to go through hardships, even make them pleasant. Man can find a strong support in God and an encouraging consolation in His Name. If you have no belief in Him, then there is no alternative but to depend upon yourself. It is not child’s play to stand firm on your feet amid storms and strong winds. In difficult times, vanity, if it remains, evaporates and man cannot find the courage to defy beliefs held in common esteem by the people. If he really revolts against such beliefs, we must conclude that it is not sheer vanity; he has some kind of extraordinary strength. This is exactly the situation now. First of all we all know what the judgement will be. It is to be pronounced in a week or so. I am going to sacrifice my life for a cause. What more consolation can there be! A God-believing Hindu may expect to be reborn a king; a Muslim or a Christian might dream of the luxuries he hopes to enjoy in paradise as a reward for his sufferings and sacrifices. What hope should I entertain? I know that will be the end when the rope is tightened round my neck and the rafters move from under my feet. To use more precise religious terminology, that will be the moment of utter annihilation. My soul will come to nothing. If I take the courage to take the matter in the light of ‘Reward’, I see that a short life of struggle with no such magnificent end shall itself be my ‘Reward.’ That is all. Without any selfish motive of getting any reward here or in the hereafter, quite disinterestedly have I devoted my life to the cause of freedom. I could not act otherwise. The day shall usher in a new era of liberty when a large number of men and women, taking courage from the idea of serving humanity and liberating them from sufferings and distress, decide that there is no alternative before them except devoting their lives for this cause. They will wage a war against their oppressors, tyrants or exploiters, not to become kings, or to gain any reward here or in the next birth or after death in paradise; but to cast off the yoke of slavery, to establish liberty and peace they will tread this perilous, but glorious path. Can the pride they take in their noble cause be called vanity? Who is there rash enough to call it so? To him I say either he is foolish or wicked. Leave such a fellow alone for he cannot realise the depth, the emotions, the sentiment and the noble feelings that surge in that heart. His heart is dead, a mere lump of flesh, devoid of feelings. His convictions are infirm, his emotions feeble. His selfish interests have made him incapable of seeing the truth. The epithet ‘vanity’ is always hurled at the strength we get from our convictions. You go against popular feelings; you criticise a hero, a great man who is generally believed to be above criticism. What happens? No one will answer your arguments in a rational way; rather you will be considered vainglorious. Its reason is mental insipidity. Merciless criticism and independent thinking are the two necessary traits of revolutionary thinking. As Mahatmaji is great, he is above criticism; as he has risen above, all that he says in the field of politics, religion, Ethics is right. You agree or not, it is binding upon you to take it as truth. This is not constructive thinking. We do not take a leap forward; we go many steps back. Our forefathers evolved faith in some kind of Supreme Being, therefore, one who ventures to challenge the validity of that faith or denies the existence of God, shall be called a Kafir (infidel), or a renegade. Even if his arguments are so strong that it is impossible to refute them, if his spirit is so strong that he cannot be bowed down by the threats of misfortune that may befall him through the wrath of the Almighty, he shall be decried as vainglorious. Then why should we waste our time in such discussions? This question has come before the people for the first time, hence the necessity and usefulness of such long discussions. As far as the first question is concerned, I think I have made it clear that I did not turn atheist because of vanity. Only my readers, not I, can decide whether my arguments carry weight. If I were a believer, I know in the present circumstances my life would have been easier; the burden lighter. My disbelief in God has turned all the circumstances too harsh and this situation can deteriorate further. Being a little mystical can give the circumstances a poetic turn. But I need no opiate to meet my end. I am a realistic man. I want to overpower this tendency in me with the help of Reason. I am not always successful in such attempts. But it is man’s duty to try and make efforts. Success depends on chance and circumstances. Now we come to the second question: if it is not vanity, there ought to be some sound reason for rejection of age-old belief in God. Yes, I come to this question. I think that any man who has some reasoning power always tries to understand the life and people around him with the help of this faculty. Where concrete proofs are lacking, [mystical] philosophy creeps in. As I have indicated, one of my revolutionary friends used to say that â€Å"philosophy is the outcome of human weakness.† Our ancestors had the leisure to solve the mysteries of the world, its past, its present and its future, its whys and its wherefores, but having been terribly short of direct proofs, every one of them tried to solve the problem in his own way. Hence we find wide differences in the fundamentals of various religious creeds. Sometimes they take very antagonistic and conflicting forms. We find differences in Oriental and Occidental philosophies. There are differences even amongst various schools of thoughts in each hemisphere. In Asian religions, the Muslim religion is completely incompatible with the Hindu faith. In India itself, Buddhism and Jainism are sometimes quite separate from Brahmanism. Then in Brahmanism itself, we find two conflicting sects: Aarya Samaj and Snatan Dheram. Charwak is yet another independent thinker of the past ages. He challenged the Authority of God. All these faiths differ on many fundamental questions, but each of them claims to be the only true religion. This is the root of the evil. Instead of developing the ideas and experiments of ancient thinkers, thus providing ourselves with the ideological weapon for the future struggle, – lethargic, idle, fanatical as we are – we cling to orthodox religion and in this way reduce human awakening to a stagnant pool. It is necessary for every person who stands for progress to criticise every tenet of old beliefs. Item by item he has to challenge the efficacy of old faith. He has to analyse and understand all the details. If after rigorous reasoning, one is led to believe in any theory of philosophy, his faith is appreciated. His reasoning may be mistaken and even fallacious. But there is chance that he will be corrected because Reason is the guiding principle of his life. But belief, I should say blind belief is disastrous. It deprives a man of his understanding power and makes him reactionary. Any person who claims to be a realist has to challenge the truth of old beliefs. If faith cannot withstand the onslaught of reason, it collapses. After that his task should be to do the groundwork for new philosophy. This is the negative side. After that comes in the positive work in which some material of the olden times can be used to construct the pillars of new philosophy. As far as I am concerned, I admit that I lack sufficient study in this field. I had a great desire to study the Oriental Philosophy, but I could get ample opportunity or sufficient time to do so. But so far as I reject the old time beliefs, it is not a matter of countering belief with belief, rather I can challenge the efficacy of old beliefs with sound arguments. We believe in nature and that human progress depends on the domination of man over nature. There is no conscious power behind it. This is our philosophy. Being atheist, I ask a few questions from theists: 1. If, as you believe there is an Almighty, Omnipresent, Omniscient God, who created the earth or universe, please let me know, first of all, as to why he created this world. This world which is full of woe and grief, and countless miseries, where not even one person lives in peace. 2. Pray, don’t say it is His law. If He is bound by any law, He is not Omnipotent. Don’t say it is His pleasure. Nero burnt one Rome. He killed a very limited number of people. He caused only a few tragedies, all for his morbid enjoyment. But what is his place in history? By what names do we remember him? All the disparaging epithets are hurled at him. Pages are blackened with invective diatribes condemning Nero: the tyrant, the heartless, the wicked. One Genghis Khan killed a few thousand people to seek pleasure in it and we hate the very name. Now, how will you justify your all powerful, eternal Nero, who every day, every moment continues his pastime of killing people? How can you support his doings which surpass those of Genghis Khan in cruelty and in misery inflicted upon people? I ask why the Almighty created this world which is nothing but a living hell, a place of constant and bitter unrest. Why did he create man when he had the power not to do so? Have you any answer to these questions? You will say that it is to reward the sufferer and punish the evildoer in the hereafter. Well, well, how far will you justify a man who first of all inflicts injuries on your body and then applies soft and soothing ointment on them? How far the supporters and organizers of Gladiator bouts were justified in throwing men before half starved lions, later to be cared for and looked after well if they escaped this horrible death. That is why I ask: Was the creation of man intended to derive this kind of pleasure? Open your eyes and see millions of people dying of hunger in slums and huts dirtier than the grim dungeons of prisons; just see the labourers patiently or say apathetically while the rich vampires suck their blood; bring to mind the wastage of human energy that will make a man with a little common sense shiver in horror. Just observe rich nations throwing their surplus produce into the sea instead of distributing it among the needy and deprived. There are palaces of kings built upon the foundations laid with human bones. Let them see all this and say â€Å"All is well in God’s Kingdom.† Why so? This is my question. You are silent. All right. I proceed to my next point. You, the Hindus, would say: Whosoever undergoes sufferings in this life, must have been a sinner in his previous birth. It is tantamount to saying that those who are oppressors now were Godly people then, in their previous births. For this reason alone they hold power in their hands. Let me say it plainly that your ancestors were shrewd people. They were always in search of petty hoaxes to play upon people and snatch from them the power of Reason. Let us analyse how much this argument carries weight! Those who are well versed in the philosophy of Jurisprudence relate three of four justifications for the punishment that is to be inflicted upon a wrong-doer. These are: revenge, reform, and deterrence. The Retribution Theory is now condemned by all the thinkers. Deterrent theory is on the anvil for its flaws. Reformative theory is now widely accepted and considered to be necessary for human progress. It aims at reforming the culprit and converting him into a peace-loving citizen. But what in essence is God’s Punishment even if it is inflicted on a person who has really done some harm? For the sake of argument we agree for a moment that a person committed some crime in his previous birth and God punished him by changing his shape into a cow, cat, tree, or any other animal. You may enumerate the number of these variations in Godly Punishment to be at least eighty-four lack. Tell me, has this tomfoolery, perpetrated in the name of punishment, any reformative effect on human man? How many of them have you met who were donkeys in their previous births for having committed any sin? Absolutely no one of this sort! The so called theory of ‘Puranas’ (transmigration) is nothing but a fairy-tale. I do not have any intention to bring this unutterable trash under discussion. Do you really know the most cursed sin in this world is to be poor? Yes, poverty is a sin; it is a punishment! Cursed be the theoretician, jurist or legislator who proposes such measures as push man into the quagmire of more heinous sins. Did it not occur to your All Knowing God or he could learn the truth only after millions had undergone untold sufferings and hardships? What, according to your theory, is the fate of a person who, by no sin of his own, has been born into a family of low caste people? He is poor so he cannot go to a school. It is his fate to be shunned and hated by those who are born into a high caste. His ignorance, his poverty, and the contempt he receives from others will harden his heart towards society. Supposing that he commits a sin, who shall bear the consequences? God, or he, or the learned people of that society? What is your view about those punishments inflicted on the people who were deliberately kept ignorant by selfish and proud Brahmans? If by chance these poor creatures heard a few words of your sacred books, Vedas, these Brahmans poured melted lead into their ears. If they committed any sin, who was to be held responsible? Who was to bear the brunt? My dear friends, these theories have been coined by the privileged classes. They try to justify the power they have usurped and the riches they have robbed with the help of such theories. Perhaps it was the writer Upton Sinclair who wrote (Bhagat Singh is referring to Sinclair’s pamphlet ‘Profits of Religion’ – MIA transcriber) somewhere â€Å"only make a man firm believer in the immortality of soul, then rob him of all that he possesses. He will willingly help you in the process.† The dirty alliance between religious preachers and possessors of power brought the boon of prisons, gallows, knouts and above all such theories for the mankind. I ask why your Omnipotent God does not hold a man back when he is about to commit a sin or offence. It is child’s play for God. Why did He not kill war lords? Why did He not obliterate the fury of war from their minds? In this way He could have saved humanity of many a great calamity and horror. Why does He not infuse humanistic sentiments into the minds of the Britishers so that they may willingly leave India? I ask why He does not fill the hearts of all capitalist classes with altruistic humanism that prompts them to give up personal possession of the means of production and this will free the whole labouring humanity from the shackles of money. You want to argue the practicability of Socialist theory, I leave it to your Almighty God to enforce it. Common people understand the merits of Socialist theory as far as general welfare is concerned but they oppose it under the pretext that it cannot be implemented. Let the Almighty step in and arrange things in a proper way. No more logic chopping! I tell you that the British rule is not there because God willed it but for the reason that we lack the will and courage to oppose it. Not that they are keeping us under subjugation with the consent of God, but it is with the force of guns and rifles, bombs and bullets, police and militia, and above all because of our apathy that they are successfully committing the most deplorable sin, that is, the exploitation of one nation by another. Where is God? What is He doing? Is He getting a diseased pleasure out of it? A Nero! A Genghis Khan! Down with Him! Now another piece of manufactured logic! You ask me how I will explain the origin of this world and origin of man. Charles Darwin has tried to throw some light on this subject. Study his book. Also, have a look at Sohan Swami’s â€Å"Commonsense.† You will get a satisfactory answer. This topic is concerned with Biology and Natural History. This is a phenomenon of nature. The accidental mixture of different substances in the form of Nebulae gave birth to this earth. When? Study history to know this. The same process caused the evolution of animals and in the long run that of man. Read Darwin’s ‘Origin of Species.’ All the later progress is due to man’s constant conflict with nature and his efforts to utilise nature for his own benefit. This is the briefest sketch of this phenomenon. Your next question will be why a child is born blind or lame even if he was not a sinner in his previous birth. This problem has been explained in a satisfactory manner by biologists as a mere biological phenomenon. According to them the whole burden rests upon the shoulders of parents whose conscious or unconscious deeds caused mutilation of the child prior to his birth. You may thrust yet another question at me, though it is merely childish. The question is: If God does not really exist, why do people come to believe in Him? Brief and concise my answer will be. As they come to believe in ghosts, and evil spirits, so they also evolve a kind of belief in God: the only difference being that God is almost a universal phenomenon and well developed theological philosophy. However, I do disagree with radical philosophy. It attributes His origin to the ingenuity of exploiters who wanted to keep the people under their subjugation by preaching the existence of a Supreme Being; thus claimed an authority and sanction from Him for their privileged position. I do not differ on the essential point that all religions, faiths, theological philosophies, and religious creeds and all other such institutions in the long run become supporters of the tyrannical and exploiting institutions, men and classes. Rebellion against any king has always been a sin in every religion . As regard the origin of God, my thought is that man created God in his imagination when he realized his weaknesses, limitations and shortcomings. In this way he got the courage to face all the trying circumstances and to meet all dangers that might occur in his life and also to restrain his outbursts in prosperity and affluence. God, with his whimsical laws and parental generosity was painted with variegated colours of imagination. He was used as a deterrent factor when his fury and his laws were repeatedly propagated so that man might not become a danger to society. He was the cry of the distressed soul for he was believed to stand as father and mother, sister and brother, brother and friend when in time of distress a man was left alone and helpless. He was Almighty and could do anything. The idea of God is helpful to a man in distress. Society must fight against this belief in God as it fought against idol worship and other narrow conceptions of religion. In this way man will try to stand on his feet. Being realistic, he will have to throw his faith aside and face all adversaries with courage and valour. That is exactly my state of mind. My friends, it is not my vanity; it is my mode of thinking that has made me an atheist. I don’t think that by strengthening my belief in God and by offering prayers to Him every day, (this I consider to be the most degraded act on the part of man) I can bring improvement in my situation, nor can I further deteriorate it. I have read of many atheists facing all troubles boldly, so I am trying to stand like a man with the head high and erect to the last; even on the gallows. Let us see how steadfast I am. One of my friends asked me to pray. When informed of my atheism, he said, â€Å"When your last days come, you will begin to believe.† I said, â€Å"No, dear sir, Never shall it happen. I consider it to be an act of degradation and demoralisation. For such petty selfish motives, I shall never pray.† Reader and friends, is it vanity? If it is, I stand for it.

Religious Philosophy Essay Example for Free

Religious Philosophy Essay Christian theology has its roots in Judaism. Christian theology has evolved from the philosophy of the Old Testament from which the Christians take their most basic of tenets: there is only one God, that God is present everywhere, and that God is all-knowing. However, the God of the Old Testament was a more personal and a more vengeful God. This wrathful nature led to a philosophy that God was an awesome, fearsome God. Later Western philosophers also accepted that God was in everything and was the Creator of everything. However, those who followed the cosmological argument of St. Thomas Aquinas seemed to also include the goodness of God. Not only was God fearsome, as the Creator of all things He was also the source of all good. Much of the religious philosophy in today’s Western culture is based on this goodness. St. Thomas Aquinas did more than just theorize on the goodness of God. Through the cosmological argument he offered a proof for the existence of God. But he was not a cloistered scholar. Aquinas wrote profusely, he preached to and taught congregations, and he lectured at public gatherings. His many writings influenced two avenues of Western thought: empiricism and Aristotelianism. According to the Stanford Encyclopedia of Philosophy: Thomass theological writings became regulative of the Catholic Church and his close textual commentaries on Aristotle represent a cultural resource which is now receiving increased recognition. The following account concentrates on Thomas the philosopher and presents him as fundamentally an Aristotelian (McInerny, 2005, par. 1). Few philosophers of Western religion had so much impact on religious thought as St. Thomas Aquinas. One testament to his continued importance is that Pope John Paul II issued an encyclical that used Thomist reasoning in 1998 (McInerny, 2005). For this reason, I think that St. Thomas Aquinas most advanced Western religious thought.

An Analysis Of Woman Hollering Creek English Literature Essay

An Analysis Of Woman Hollering Creek English Literature Essay Thesis: Sandra Cisneross Woman Hollering Creek is an excellent example of a conflict with a family that has to endure a family member is abuse. This short story begins with vision of Cleofilas Father want his only daughter to marry and be happy for the rest of her life. Although she is apprehensive to begin what she thinks will be a happy, successful life, her father is far more reasonable about his daughters husband. He reminds Cleofilas that he is her father and that he will never throw away her. This is his way of letting her know that she will always be able to come home. Woman Hollering Creek An analysis of Sandra Cisneross Woman Hollering Creek is not often that a person is given an assignment that reflects many similar inadequacies of their own families. After reading Woman Hollering Creek it was instantly clear that this would be an interesting story to write about. Therefore, without knowing which way this story would go or even what direction it would even head in or even to understand how it would affect your relationship with your family members. In the story Woman Hollering Creek Sandra Cisneros discusses the issues of living life as a married woman through her character Cleofilas; this character married a man who was very physically and mentally abusive. Cisneross will reveal within her writing how men are more dominate then women within the Hispanic culture. In most of Cisneross writing she has been well known for her writings about the Hispanic culture and how they treat there women; she explain what the women have to go through during there childhood, teen and even when they get married; the women are always dominated by men because of the way the culture is they has to just to that take of life. Woman Hollering Creek is one of the most excellent examples, to where a character has to live without a mother that cant give any direct or advice about everyday life or even how to be a wife and mother. This is a great story; it will give provide you with vivid detail of the life of a Mexican immigrants its not just about their struggle to make a better life for themselves but also about there culture in how it make it possible for this type of dreadful life. In reading Women Hollering Creek there is no way for the reading not to understand and feel for Cleofilas and empathize with her situation, praying she would find a way to escape from her bad marriage. The character Cleofilas is base on a family of a six brothers and a dad and without a mom, to share her most intimacy secrets. Although, there is discrimination and conflict in this story rather than love and it is there way of living. However, within her character as Cleofilas she found a way to gain knowledge of her feminine attributes, through watching television, and dreaming of a life as she in vision on television, which she watched religiously. In this story there can be many way to see how you can develop compassion with the victim of domestic violence. We can see how the life of Cleofilas has unfolds, the readers will learn about the isolation, hopeless and denial of someone who is in an abusive relationship. The reader will appreciated the educational factors of immigrate will include depth to the readers approval of the obstacle of this disparaging life style. In the Hispanic cultural it is know that young girl marry at an early age and Cleofilas situation is no difference. However, for Cleofilas to leave and marry a man she hardly know as well as she thinks she dose, sooner or later she will find out that her life is nothing like television. In the mean time the man she will marry will be began to hit her and become even more abusive and as time goes on. The reader in this story will discover how Cleofilas, will leave her surrounding that she has know for many years to marry a complete stranger. Cleofilas imaged her li fe to be like the soap operas she watches, and she then realize she would has to face a life of poverty, abuse, and an alcoholism husband. The storys main character, Cleofilas, is usually an illustration of Latina women, and how non-Latinos recognize them. They are raised and groomed, in households mainly controlled by men their fathers and brothers, with the anticipation that they may someday find the right men who would decide to take them as a wives. In the Latina world women are always consideration to be just someones wife and with hardly a chance to say no. However, she discovered that life in the new world with her new husband was unlike the romantic plot of fiction truth set in immediately when she had to care for her son, their home that always seemed to be in need of repair, and her husband, who wants to be served on hand and foot . However, within the story there is a lot of abuse that plays a major role on the familys relationship and how it has affected on her life. It is often that you find this type of behavior within this Spanish cultural most women in this type of situation really have no way out other then to run away. Cleofilas had to deal with the pain and suffering in a patriarchal world and a male dominated, society. The issues of gender and prejudice are present in the story, from the beginning, as Cleofilas decides to leave her town to accomplish her dreams of a better lifestyle. Her understanding of images on TV gave her the impression that here, life is much better and would perhaps untie her from the conventions of the world she grew up in. The final resolution in this story is left to the readers imagination. It does not state what happened to Cleofilas and her husband after she attempted to leave her husband. The life that Cleofilas had was faced with many experienced and all types of hardships, Cleofilas thought her life would be like that, of the telenovela, only now the episode got sadder and sadder to believe that she could stay no matter what happens she started to realize what the most important thing in life. Work Cited Cisneros, Sandra. Woman Hollering Creek and Other Stories. New York: Random House, 1991. SHEET 1-PLOT 1. THE ROLE-PLAYED BY EACH OF THE MAJOR CHARACTERS. The story is been narrator in the three person. Cleofilas is the main reason for the story. Her father wants her to marry Juan Pedro Martinez Sanchez. The protagonist in this situation would be Cleofilas. The antagonists would be her Father and her Husband. 2. THE NATURE OF THE CONFLICT. The story is about a father wanting his daughter to get married and the conflict of the story is the abuse that she went through and trying to find a way out. Cleofilas vs. Father Cleofilas vs. Husband Cleofilas vs. Family Cleofilas vs. Friends 3. IDENTIFY ONE OF MORE OBSTACLES PLACED IN THE WAY OF CLEOFILAS. Cleofilas biggest obstacle in this story is the abuse she went through with her husband and she try to find a way out this marriage in wish she thought it would be the marriage of her life. 2- PLOT STRUCTURE The early part of the story provides setting and introduction about the characters, and it creates an atmosphere and describes the setting. In this story it Cleofilas believes she is about to marriage the man of her dream with her father consent to marriage Juan Pedro. The time has come for her to leave her father and her six brothers in Mexico to go to El otro lado with Juan Pedro and, begin a new life as his wife in a small shackle. Cleofilas would soon find out that the life she knew with her and her brothers would be over as she knew it. The new life she was to supposed to have that was to be filled with passion as she seen on TV, as she watches the soap operas. While been married to Juan Pedro, she had two children and was trying to hide her bruises from her abusive marriage. She was looking for away out. She didnt even speak English and she was cut off from her family. The final part of this story is to fill the reader imagination. SHEET 3-CHARACTERIZATION The storys main character is Cleofilas and she is a representation of Latino women and how non-Latinos, perceive them, more Latino women are raised in predominantly controlled by men. Sheet 4- Setting Place- The place in this story was very important. It was the direction of the story to reach it to Cleofilas. It was a long road there and everything that happened along the way had meaning. Time- Woman Hollering Creek is the center of the borderland in which the story unfolds. Cleofilas Mexican town of gossips . . . of dust and despair on the one side is not so different from Seguin, Texas, another town of gossips on the other side, except that in her fathers town she is safe from physical harm. Mood- was kind of emotional. The majority of the time Cleofilas was sad. She was abuse and tired and she was looking for some she could trust. Sheet 5 Symbolism Cisneros employs much symbolism in the characters she chooses. Especially, Cleofilas the neighbors on both side of her are widowed women named Dolores and Soledad. Cleofilass name is clarified by a friend of hers, who tries to explain it to Felice over the phone: The Mexican culture reveres women who suffer, as Cleofilas admires the tortured souls on the telenovelas. Sheet 6-Theme It seen as if it is clearly an issue of gender and abuse in this story, Cleofilas decides to leave her home town and get marriage to fulfill her dreams of a more wonder life style in the United States. Cleofilas had this images of what her life would be like from watching the soap operas on TV, and it gave her this impression of life. The man she would marriage would be the ticket out of a bad situation or to a new life. While living in Mexico she had family and friend she could turn to once she move she would not have that anymore. Sheet 7 I found the most interesting aspect of the story to be the behavior of how Hispanics women are treated. 1. I am your father, I will never abandon you. Cisneros-43 2. And without even a mama to advise her on things like her wedding night. 45 3. How could Cleofilas explain to a woman like this why the Woman Hollering Creek fascinated her? 46 4. But how could she go back there? 50 5. And her family all in Mexico. 54 6. Cleofilas thought her life would have to be like that, like a telenovela, only now the episodes of sadder and sadder. QUOTATIONS Cisneros states You or No One Has experienced all types of hardships, but believes that staying kind and loving no matter what happens is the most important thing in life. (Cisneros 45) Note: You are no one and you will never be anyone. Cisneros states What do you want to know for? (Cisneros 46) Note: Why should I tell you anything, you dont want to know anyway? Cisneros suggested Did you ever notice how nothing around here is named after a woman? Really. Unless shes virgin. I guess youre only famous if youre virgin (Cisneros 55) Cisneros states the moment came, and he slapped her once, and then again, again, until the lip split and bled an orchid of blood (Cisneros 50) Cisneros offers her reader this idea Sometimes she thinks of her fathers house. But how could she go back there? (Cisneros 50) Work Cited Cisneros, Sandra (1991), Woman Hollering Creek and Other Stories, New York: Random House.

Koran, So Long A Letter And The Symposium :: essays research papers

by Gabe pollow   Ã‚  Ã‚  Ã‚  Ã‚  In the fall semester of our Preceptorial class we covered many books that represented strong points about many issues. Many of these books took place in history a long time ago, although this is true they seem to be timeless. I have learned a great deal throughout all of the readings, and changed many of my feelings about several different issues. The books that had then most impacts on my thoughts were The Symposium, The Koran, The Apology, and So Long A Letter. These books have all made me fight the beliefs that I had prior to reading them, which is a sign of a strong book.   Ã‚  Ã‚  Ã‚  Ã‚  The Symposium was a unique book that had many stories and different books inside of it. This book either altered my views a small amount or change them drastically. There were many instances in the book that I didn’t know prior to reading it such as the title, which means a drinking party. One thing that I felt throughout life was that if you were in trouble, meaning a life or death situation, many people would die for you. My personal feeling was that this thought made sense, but after reading this book I realized that I might be mistaken. When I read that only a lover would die for you I started to realize that this might be true. The men in this time had lovers who were boys, or young men, and these lovers would die for their older lovers. The book also said that even a wife, although not as important as a lover would die for. After taking time to think this through, I realized that this might be the case, after all why would you want to risk your well b eing and life for someone you barely know. Maybe the only reason that you would die for someone was to be known as an honorable person, but to be honest, what does that truly matter when your dead?   Ã‚  Ã‚  Ã‚  Ã‚  The book also states that lovers will forgive for breaking vows. I didn’t feel that this could be true seeing is how there are so many divorces in this day of age, but I came to the realization that this is a false thought on my part and I do in fact concur with the books statement. The reason I believe this to be true is that if your lover (s) are truly your lover (s) than he or she cannot live without your love.

Herbrandss Theorem :: essays research papers

Herbrand’s Theorem Automated theorem proving has two goals: (1) to prove theorems and (2) to do it automatically. Fully automated theorem provers for first-order logic have been developed, starting in the 1960’s, but as theorems get more complicated, the time that theorem provers spend tends to grow exponentially. As a result, no really interesting theorems of mathematics can be proved this way- the human life span is not long enough. Therefore a major problem is to prove interesting theorems and the solution is to give the theorem provers heuristics, rules of thumb for knowledge and wisdom. Some heuristics are fairly general, for example, in a proof that is about t break into several cases do as much as possible that will be of broad applicability before the division into cases occurs. But many heuristics are area-specific; for instance, heuristics appropriate for plane geometry will probably not be appropriate for group theory. The development of good heuristics is a major area of research and requires much experience and insight. Brief History In 1930 Kurt Godel and Jaques Herbrand proved the first version of what is now the completeness of predicate calculus. Godel and Herbrand both demonstrated that the proof machinery of the predicate calculus can provide a formal proof for every logically true proposition, while also giving a constructive method for finding the proof, given the proposition. In 1936 Alonzo Church and Alain Turing independently discovered a fundamental negative property of the predicate calculus. â€Å"Until then, there had been an intense search for a positive solution to what was called the decision problem – which was to create an algorithm for the predicate calculus which would correctly determine, for any formal sentence B and any set A of formal sentences, whether or not B is a logical consequence of A. Church and Turing found that despite the existence of the proof procedure, which correctly recognizes (by constructing the proof of B from A) all cases where B is in fact a logical consequence of A, there is not and cannot be an algorithm which can similarly correctly recognize all cases in which B is not a logical consequence of A. "It means that it is pointless to try to program a computer to answer 'yes' or 'no' correctly to every question of the form 'is this a logically true sentence ?'" Church and Turing proved that it was impossible to find a general decision to verify the inconsistency of a formula.

The Future of America :: Free Essay Writer

The Future of America A hungry boy stole food from a market, was caught, and his right hand was chopped off. The next week the same boy, stole fruit from an orchard, again was spotted, and his left hand was chopped off. A few weeks later, leaving the back door to a bakery open, his mouth full and eyes no less vibrant, the boy was caught once again. The men of the town were stumped, what was to be chopped off next? The men of the town did not know what to do, until someone offered giving the boy a job. The boy never stole again. As difficult as it may be to remain open-minded when addressing a situation, sometimes the alternative solutions are better than that of the extreme. Throughout American history, there is evidence of over-coming close mindedness. This evidence is seen in women's voting rights and African American's freedom. With the increasing youth violence present in America, we are once again given a task. This task, like that of Women's Suffrage and Civil Rights, is not going to have a simpl e solution. If the men in the story above had not come up with an alternative solution, what would be chopped off next? Arms? Feet? After reading about this topic and all its perspectives, I believe that severe punishment will always fail to deter youth crime. Rehabilitation and prevention, as difficult as they may be to accept, deserve attention. Arguments have resulted from examining the increase of convicted youth criminals and the severity of crimes committed. The youth crime rate has reached a twenty year high, says Patricia Cohen in her article entitled, "Punishment." Equally staggering she says, is the fact that "from 1988-1991 the youth murder-arrest rate climbed 80 percent(518)." Terrible crimes committed by youth are sometimes as serious as those of their adult counterparts. As a result, the term ‘youth' is no longer synonymous with innocence. With this sudden "madness," as coined by Males and Docuyanan in "Crackdown on Kids: Giving Up on the Young," juveniles are being deferred into court at lower and lower ages(519). This can be seen in Wisconsin where ten-year-old children can be tried as adults for murder(519). Does imprisonment deter youth crime? Some people believe it is the only way to go, others disagree. Males and Docuyanan are among those who disagree, bringing up the point that, "If more prisons a nd surer sentences were the solutions to crime and delinquency, California should be a haven where citizens leave doors unlocked and stroll midnight streets unmenaced(521). The Future of America :: Free Essay Writer The Future of America A hungry boy stole food from a market, was caught, and his right hand was chopped off. The next week the same boy, stole fruit from an orchard, again was spotted, and his left hand was chopped off. A few weeks later, leaving the back door to a bakery open, his mouth full and eyes no less vibrant, the boy was caught once again. The men of the town were stumped, what was to be chopped off next? The men of the town did not know what to do, until someone offered giving the boy a job. The boy never stole again. As difficult as it may be to remain open-minded when addressing a situation, sometimes the alternative solutions are better than that of the extreme. Throughout American history, there is evidence of over-coming close mindedness. This evidence is seen in women's voting rights and African American's freedom. With the increasing youth violence present in America, we are once again given a task. This task, like that of Women's Suffrage and Civil Rights, is not going to have a simpl e solution. If the men in the story above had not come up with an alternative solution, what would be chopped off next? Arms? Feet? After reading about this topic and all its perspectives, I believe that severe punishment will always fail to deter youth crime. Rehabilitation and prevention, as difficult as they may be to accept, deserve attention. Arguments have resulted from examining the increase of convicted youth criminals and the severity of crimes committed. The youth crime rate has reached a twenty year high, says Patricia Cohen in her article entitled, "Punishment." Equally staggering she says, is the fact that "from 1988-1991 the youth murder-arrest rate climbed 80 percent(518)." Terrible crimes committed by youth are sometimes as serious as those of their adult counterparts. As a result, the term ‘youth' is no longer synonymous with innocence. With this sudden "madness," as coined by Males and Docuyanan in "Crackdown on Kids: Giving Up on the Young," juveniles are being deferred into court at lower and lower ages(519). This can be seen in Wisconsin where ten-year-old children can be tried as adults for murder(519). Does imprisonment deter youth crime? Some people believe it is the only way to go, others disagree. Males and Docuyanan are among those who disagree, bringing up the point that, "If more prisons a nd surer sentences were the solutions to crime and delinquency, California should be a haven where citizens leave doors unlocked and stroll midnight streets unmenaced(521).

Enron Case Study

When Sharron Watkins, the former UP of Corporate Development offered to show the problems in counting decisions, Ken Lay, the Chair of the Board refused and said â€Å"He rather not see it†. 2. Regulatory Agencies, SEC and BAS Enron was able to hide their losses behind their ESP. or Special Purpose Entities by omitting an Spec's assets and liabilities from its consolidated financial statements and both SEC and BAS failed to provide formal guidelines for companies to follow in ESP. accounting and reporting.As a result of the minimal legal and accounting guidelines for Esp., Enron along with other companies was able to divert huge amounts of their liabilities and asses to off-balance sheet entities. 3. Management and Accounting team of Enron Both management and accounting team Of Enron manipulated the revenue recognition principle by making vague assumptions that inflated the profits booked on Enron's commodity contracts. There attempt was to keep the stock prices high by showin g inflated financial statements in order to receive high credit ratings and increased lender cash flow into the company. 4.Anderson Accounting Firm The Anderson firm, an independent audit firm failed to provide a more transparent financial statements of Enron. Anderson firm audited the many for 1 5 years where its auditors failed to perform their duties and professional standards of accounting. In fact, Anderson made efforts to restructure Enron's ESP. to continue to qualify as unconsolidated entities once they became aware of Enron's rapidly deteriorating financial condition. Anderson firm was more interested in retaining Enron as their client to provide consulting services hence creating a conflict of interest.Lists three type of consulting services that audit firm have provided to their audit client in recent years. For each item, indicate the specific threats, if any, that the reversion of the given services can pose for an audit firm independence. Auditors independence is consi dered a cornerstone in the accounting profession since they are entrusted by the general public to provide true picture of a company's financial position. It is believed that non-audit services provided by audit firms impair auditors independence to fairly attest the financial statements produced by the client company.Consulting and audit a same firm causes conflict of interest. Anderson firm earned approximately $52 million in fees from Enron in 2000, less than half of which was directly elated to the auditing, rest were for non-audit services. Audit firm may provide many types of consulting services such as: 1. Tax consulting services 2. Accounting system design services 3. Bookkeeping or other related services 4. Financial advice services, including internal audit consulting service. In this highly competitive market, non-audit services have taken precedence over the traditional accounting and auditing services.Even if an audit firm is fairly attesting financial statements and pr ovides honest opinion of a company, its stakeholders and other users may still presume otherwise due o the recent accounting debacles such as Enron and Anderson firm. The additional non-audit services may prove to be a threat to the audit firm's independence. By providing financial advice services for Enron's accounting procedures, Anderson provided them an opportunity to manipulate the reporting and treatment of the Esp..Bookkeeping and following correct accounting procedures are very important components of preparing financial statements. Manipulations of these data are likely to show up when it is audited accurately, and with precision. When the same company repaper and audits the financial statements, it can create conflict of interest just like in this case, where the creators of accounting procedures I. E the management and Anderson team fabricated the financial statements by using complex accounting procedures and loopholes that users could not understand.Any other consulting services such as tax advisory also creates a threat to the independence of the auditing firm, where manipulations are more likely to happen which can hurt the creditability of the audited statements and the auditor's opinion about the company. For purpose of this question, assume that the excerpts from the Power Report shown in Exhibit 3 provide accurate description of Andersen's involvement in Enron accounting and financial reporting decisions. Given this assumption, do you believe that Andersen's involvement in those decisions violated any professional auditing standards?If so, lists those standards and briefly explain your rationale. Arthur Anderson, once known as one of the top accounting firms in nation, was ridiculed and criticized for their questionable accounting and auditing procedures of their client Enron, which ultimately lead to its demise. Their faulty accounting practices shattered investor confidence in auditors throughout the country and made way to Serbians-Solely Act of 2002 and the creation of Public Company Accounting Oversight Board (PEPCO) to oversee the rule-making process for independent audit function.Anderson provided external auditing, internal auditing and consulting services to Enron. They violated several of their professional and ethical standards by accepting large suns in fees and perhaps by looking the other way to the faulty accounting practices contemplated by Enron's management ND giving them an unqualified audit opinion on the financial statements. Andersen earned around $52 million from Enron during 2000, but only $25 million was payment in reference to the 2000 audit. With such an involvement in non-audit services they were not independent of the company, violating the most important standard of auditing.They put their own interest before the interest of the users of their audited financial statements and opinion. From the excerpts it can be concluded that they were deeply involved in the accounting and structuring of the Esp., where they were more interested in electing millions of dollars in fees and failed to provide objective accounting judgment that should have prevented these transactions from going forward. Andersen failed to bring to the attention of Enron internal Audit and Compliance Committee about the serious reservations brought on internally about the related-party transactions, I. . Esp., which clearly shows the violation of professional auditing standards. Anderson firm should have supervised the auditing services provided by its auditors to maintain independence. This lacks of planning and supervision made Anderson to be highly involved in client accounting and financial porting decisions. Anderson had concerns about the disclosures of the related third-party transactions in the financial statement footnotes and instead of pointing those out to the Audit and Compliance Committee they vouched on its accuracy and issued an unqualified opinion on the financial. Enron Case Study Executive Summary: As per requested this group assignment prepared from Group 2 (NASA) contributed by Norazman Saharum , Shaufi Akil , Abd Manaf Jalil and Zubir Zainal Abidin . This group assignment part of final course entitle for 25 marks . This assignment to fulfill our MSU MBA Syllabus for subject Accounting For Corporate and Evaluation (DAC 5013) instructed by Dr Mazlinah Mat Zain . Our group have chosen The Arthur Andersen Troubles. The most famous scandal case Arthur Anderson scandal was involved in was the fraudulent auditing of Enron. In this case Arthur Anderson shredded vital documents sourcing the audit of Enron which occurred in the year 2002. Enron has clearly done some damage to the U. S. economy, but it will not hold up recovery from the current recession. The fundamental health of the U. S. economy is strong and now getting stronger. Some individual new economy companies will have depressed stock prices for some time, but they, too, will recover as they demonstrate that they are prepared to prevent Enron-like behaviour. We do believe Enron will be the morality play of the new economy. It will teach executives and the American public the most important ethics lessons of this decade. We will discuss more information on this issues based on the question given on Arthur Andersen and among them are the conflict of interest between the two roles played by Arthur Andersen, as auditor but also as consultant to Enron; the lack of attention shown by members of the Enron board of directors to the off-books financial entities with which Enron did business; and the lack of truthfulness by management about the health of the company and its business operations. Lastly, we would like to thanks to Dr Mazlinah on her dedicated and helpful to achieve our mission and mission to be a successful entrepreneur for the future. Arthur Andersen case study reminds us the most important ethics lessons of this decade. AMIN. Introduction; Arthur Andersen LLP, based in Chicago, was once one the â€Å"Big Five† accounting firms among Price Water House Coopers, Deloitte Touche Tohmatsu, Ernst & Young and KPMG , providing auditing, tax, and consulting services to large corporations. In 2002, the firm voluntarily surrendered its licenses to practice as Certified Public Accounting in the United States after being found guilty of criminal charges relating to the firm’s handling of the auditing of Enron, the energy corporation, resulting in the loss of 85,000 jobs. In this case Arthur Andersen shredded the vital documents sourcing the audit of Enron which occurred in the year 2002 . Although the verdict was subsequently overturned by the Supreme Court of the United States, it has not returned as a viable business. However, how did this company get the reputation that it has while following such a moral slogan? As the clients demanded for more profit margins , Arthur Andersen scandal had to compromise his morality leading to the allegation that he had fraudulently altered the statement of such companies and corporation for example Sunbeam Products, Waste Management Inc. , Asia Pulp and Paper, The Baptist Foundation of Arizona , and WorldCom . Due to the downfall of Arthur Andersen, it lost nearly all of its business and clients. It lost not millions but billions of dollars due to this intense investigation. Although it is still in business and operating under Omega Management and has not as of yet declared bankruptcy, the firm will never reach its past legacy. Arthur Anderson's motto of â€Å"Think straight, talk straight† has forever been tainted in the eyes of Americans corporations. This devastation of fraudulent activity has forever left a deep and painful scar on America’s businesses. . The Arthur Andersen’s Troubles: Question 1: What did Arthur Andersen (AA) contribute to the Enron disaster? The most famous scandal case Arthur Andersen was involved in was the fraudulent auditing of Enron. In this case Arthur Andersen shredded vital documents sourcing the audit of Enron which occurred in the year 2002. According to Watkin, a financial executive who worked with Andrew Fastow told Enron CEO Kenneth Lay she feared that Enron would â€Å"implode in a wave of accounting audit scandal â€Å" (1: USA Today, Wed, Jan 16, 2002) AA apparent mistakes may have been made for several reasons to the Enron disaster including: †¢ Incompetence , as displayed and admitted in the rhythms case . Judgement errors; . as to the significants of each of the audit findings, or of the aggregate impact in any fiscal year. †¢ Lack of information caused by Enron staff not providing critical information, or failure on the part of AA personal to search it out . †¢ Time pressures :related to revenue generations and budget pressures that prevented adequate audit work and the full considera tions of complex SPE and prepay financial arrangements . †¢ Desire not to confront Enron management or advise the Enron board in order not to upset management, and particularly fastow, Skilling and Lay Lack of Independence. The Board of Directors failed to ensure the independence of the company auditor , allowing AA to provide internal audit and consulting services while serving the Enron outside auditors . †¢ A failure of AA’s internal policies whereby the concerns of a quality control or practice standards partner can and was overruled by the audit partner in charge of the Enron account. AA was the only one of the Big 5 accounting forms to have this flaw and it left the entire firm vulnerable to the decisions of the person with the most to lose by saying no to a client. A misunderstanding of the fiduciary role required by auditors . for example AA allowing Enron to engage in high risk accounting , inappropriate conflict of interest transactions, extensive undisclo sed off-the-books activities and excessive executive compensation . Given this â€Å"tone at the top’. It is reasonable to assume that AA partners were going to be motivated by revenue generations. But if too many risks are taken in the pursuit of revenue the probability of a series of audit problems leading to increasingly unfavorable consequences becomes greater . That is exactly what happened to Enron disaster. Unfortunately, the leaders of AA failed to recognize the cumulative degree to which the public, the politicians, and the SEC (The Securities and Exchange Commission) were angered by the progression of AA audit failures . Question 2: What Arthur Andersen (AA) decision were faulty? Arthur Andersen (AA) decision were faulty . This is the ‘ Enron Debacle† section presented previously covers in detail many of the questionable accounting transactions, legal structures, and related disclosures that AA reviewed as auditors of and consultants to Enron. AA faulty may have been made for several reason , including: †¢ AA apparently approved as auditors and consultants (and collected fees for the consulting advice) the structure of many special purpose entities (SPEs) that were used to generate false profits, hide losses, and keep financing off Enron’s consolidated financial statements , failed to meet the required outsiders 3 percent equity at risk, and decision control criteria for non consolidation . AA failed to recognize the generally accepted accounting principle (GAAP) that prohibits the recording of shares issued as an increase in shareholders’ equity unless they are issued for cash . †¢ AA did not advise Enron’s audit committee that Andrew Fastow, Enron’s CFO and his helpers were involved in significant conflict of interest situations without adequate alternative means of managing these conflicts. †¢ AA did not advise the Enron audit committee that Enron’s policies and internal control were not adequate to protect the shareholders’ interests even though AA had assumed Enron’s internal audit functions . Many transactions between Enron and the SPEs were not in the interest of Enron shareholders since: a) Enron profits and cash flow were manipulated and grossly inflated, misleading investors and falsely boosting management bonus arrangements. b) Extraordinarily overgenerous deals, fees, and liquidation arrangements were made by Fastow, or under his influence, with SPEs owned to Fastow , his family, and Kopper, who was also as employee of Enron . AA aparently did not adequately consider, the advice of its quality control partner, Carl Bass. He asked AA for an accounting change that would have resulted in a $30 – $50 million charge to Enron’s earnings. †¢ AA apparently did not find significant audit evidence, or did not act upon evidence found, related to the: 1)Mistaken valuation of shares or share rights transferred to SPEs 2 )Side deals between Enron and banks removing the bank’s risk from transactions such as the : a) Chewco SPE Rhythms hedge. ) Numerous prepay deals for energy futures, even though AA made a presentations to Enron on the GAAP and AA requirements that preclude such arrangements. Questions 3: What was the prime motivation behind the decision of Arthur Andersen’s audit partners on the Enron, WorldCom, Waste Management the public interest or†¦? Cite examples that reveal this motivation . The AA was motivated by greed instead of serving the public interest. The amount of money they got from the consulting fee has compromised their auditing works. In 1997, client Waste Management Inc. had the largest earnings restatement to date, wiping out $1. 7 billion in profits that it pulled in through the 1990s. The lead auditor on Waste Management was Robert Allgyer, who was known inside the firm as â€Å"the Rainmaker† for his success in cross-selling extra services to auditing clients. He was clearly successful at selling to Waste Management, which paid $17. 8 million in fees unrelated to the audit between 1991 and 1997, against audit fees of $7. 5 million. But he was also signing off on drastically inaccurate books. Among other things, the fast-growing trash hauler wasn't properly writing off the value of assets such as garbage trucks as they aged, a ruse that pumped up reported profits. The SEC's acting commissioner, Laura Unger, concluded that the agency had the â€Å"smoking gun† it was looking for to prove that the lure of consulting fees compromised auditor independence. The SEC filed suit in March 2002, accusing six former Waste Management executives of fraud. It alleges that Mr. Allgyer's judgment was skewed by consulting fees, in particular a $3. 7 million â€Å"strategic overview† of Waste Management operations. The project lasted for 11 months, but the client didn't adopt the recommendations. Bellow table shown example AA’s involvements in the major financial scandals as the audit firm that failed to discover their mistakes that reveal this motivation: |CLIENT |PROBLEM MISSED, DATE |LOSSES TO SHAREHOLDERS |JOB LOSSES |AA FINE | |WorldCom |$4. billion overstatement of |4179. 3 Million |17,000 |N. A | | |earnings announced on June 25,| | | | | |2002 | | | | | | | | | | | |Inflation of ncome, asset, | | | | | |etc bankrupt Dec 2, 2001 | | | | |Enron | |$66. 4 Billion |6,100 |$. 5 Million | | |Overstatement of income by | | |(for shredding) | | |$1. billion, 1992-1996 | | | | | | | | |$7 Million | | | | | | | |Waste Management | |420. 5 Billion |11,000 | | Question 7: Under what circumstances should audit firm shred or destroy working paper ? According to section 802 of the Sarbanes-Oxley Act of 2002, accountants who audit or review an issuer's financial statements are required to retain certain records relevant to that audit or review. These records include workpapers and other documents that form the basis of the audit or review, and memoranda, correspondence, communications, other documents, and records (including electronic records), which are created, sent or received in connection with the audit or review, and contain conclusions, opinions, analyses, or financial data related to the audit or review. To coordinate with forthcoming auditing standards concerning the retention of audit documentation, the rule requires that these records be retained for seven years after the auditor concludes the audit or review of the financial statements. Refer to the above question, for example if we as a professional audit firm can’t simply shred or destroy working paper. How long to keep a document, when and how to store the document, and how to dispose of the document, will depend on the type of document . As any internal auditor knows, there are numerous types of documents that may be accumulated as part f an audit or review. The final rule here requires the retention of all records relevant to the audit, including working papers and other documents that form the basis of the audited financial statements, as well as certain supporting documents. The guideline for document retention is that they must meet two criteria: (1) Documents are created, sent, or received in connection with the a udit or review, (2) the documents contain conclusions, opinions, analyses, or financial data related to the audit or review. Both Enron and Arthur Andersen are now gone, but this audit work-paper clean-up exercise, no doubt, was a major motivating factor for the Sarbanes-Oxley Act , Section 802 rules outlining penalties for the destruction of documents. The rules require external auditors who audit or review an enterprise's financial statements to retain certain records relevant to that work, including work papers and other documents that form the basis of the audit or review. These retention requirements include memoranda, correspondence, communications, other documents, and records, as well as related electronic records that are created, sent, or received in connection with the audit work and contain conclusions, opinions, analyses, or financial data related to the work. These records are to be retained for seven years after the auditor concludes the financial statements review. This rule was nothing new for many internal auditors as many audit functions have followed similar document retention rules based on U. S. tax document retention guidelines. The rules also states that if you know your company is under investigation, or even suspect that it might be, all document destruction and alteration must stop immediately. And, you must create a company records showing that you’ve ordered a halt to all automatic e-data destruction practices. Question 8: Answer the â€Å"Lingering Question† on page 94 . Enron has clearly done some damage to the U. S. economy, but it will not hold up recovery from the current recession. The fundamental health of the U. S. economy is strong and now getting stronger. I do believe Enron will be the morality play of the new economy. It will teach executives and the American public the most important ethics lessons of this decade. Among these lessons are: 1. You make money in the new economy in the same ways you make money in the old economy – by providing goods or services that have real value. 2. Financial cleverness is no substitute for a good corporate strategy. . The arrogance of corporate executives who claim they are the best and the brightest, â€Å"the most innovative,† and who present themselves as superstars should be a â€Å"red flag† for investors, directors and the public. 4. Executives who are paid too much can think they are above the rules and can be tempted to cut ethical corners to retain their wealth and perquisites. 5. Government regulations and rules need to be updated for the new economy, not relaxed and eliminated. Due to the downfall of Arthur Anderson, it lost nearly all of its business ,employees, and clients. It lost not millions but billions of dollars due to this intense investigation. Although it is still in business and operating under Omega Management and has not as of yet declared bankruptcy, the firm will never reach its past legacy. We believe accounting regulations should be altered to prohibit ownership of both auditing and consulting services by the same accounting firm. Accounting firms are already moving to sever their consulting businesses. The SEC should probably adopt additional disclosure requirements. Various regulators should tighten requirements for directors to be alert and provide protections for whistleblowers who bring improper behaviour to public attention. But, in the final analysis, the solution to an Enron-type scandal lies in the attentiveness of directors and in the truthfulness and integrity of executives. Clever individuals will always find ways to conceal information or to engage in fraud. Enron Case Study Executive Summary: As per requested this group assignment prepared from Group 2 (NASA) contributed by Norazman Saharum , Shaufi Akil , Abd Manaf Jalil and Zubir Zainal Abidin . This group assignment part of final course entitle for 25 marks . This assignment to fulfill our MSU MBA Syllabus for subject Accounting For Corporate and Evaluation (DAC 5013) instructed by Dr Mazlinah Mat Zain . Our group have chosen The Arthur Andersen Troubles. The most famous scandal case Arthur Anderson scandal was involved in was the fraudulent auditing of Enron. In this case Arthur Anderson shredded vital documents sourcing the audit of Enron which occurred in the year 2002. Enron has clearly done some damage to the U. S. economy, but it will not hold up recovery from the current recession. The fundamental health of the U. S. economy is strong and now getting stronger. Some individual new economy companies will have depressed stock prices for some time, but they, too, will recover as they demonstrate that they are prepared to prevent Enron-like behaviour. We do believe Enron will be the morality play of the new economy. It will teach executives and the American public the most important ethics lessons of this decade. We will discuss more information on this issues based on the question given on Arthur Andersen and among them are the conflict of interest between the two roles played by Arthur Andersen, as auditor but also as consultant to Enron; the lack of attention shown by members of the Enron board of directors to the off-books financial entities with which Enron did business; and the lack of truthfulness by management about the health of the company and its business operations. Lastly, we would like to thanks to Dr Mazlinah on her dedicated and helpful to achieve our mission and mission to be a successful entrepreneur for the future. Arthur Andersen case study reminds us the most important ethics lessons of this decade. AMIN. Introduction; Arthur Andersen LLP, based in Chicago, was once one the â€Å"Big Five† accounting firms among Price Water House Coopers, Deloitte Touche Tohmatsu, Ernst & Young and KPMG , providing auditing, tax, and consulting services to large corporations. In 2002, the firm voluntarily surrendered its licenses to practice as Certified Public Accounting in the United States after being found guilty of criminal charges relating to the firm’s handling of the auditing of Enron, the energy corporation, resulting in the loss of 85,000 jobs. In this case Arthur Andersen shredded the vital documents sourcing the audit of Enron which occurred in the year 2002 . Although the verdict was subsequently overturned by the Supreme Court of the United States, it has not returned as a viable business. However, how did this company get the reputation that it has while following such a moral slogan? As the clients demanded for more profit margins , Arthur Andersen scandal had to compromise his morality leading to the allegation that he had fraudulently altered the statement of such companies and corporation for example Sunbeam Products, Waste Management Inc. , Asia Pulp and Paper, The Baptist Foundation of Arizona , and WorldCom . Due to the downfall of Arthur Andersen, it lost nearly all of its business and clients. It lost not millions but billions of dollars due to this intense investigation. Although it is still in business and operating under Omega Management and has not as of yet declared bankruptcy, the firm will never reach its past legacy. Arthur Anderson's motto of â€Å"Think straight, talk straight† has forever been tainted in the eyes of Americans corporations. This devastation of fraudulent activity has forever left a deep and painful scar on America’s businesses. . The Arthur Andersen’s Troubles: Question 1: What did Arthur Andersen (AA) contribute to the Enron disaster? The most famous scandal case Arthur Andersen was involved in was the fraudulent auditing of Enron. In this case Arthur Andersen shredded vital documents sourcing the audit of Enron which occurred in the year 2002. According to Watkin, a financial executive who worked with Andrew Fastow told Enron CEO Kenneth Lay she feared that Enron would â€Å"implode in a wave of accounting audit scandal â€Å" (1: USA Today, Wed, Jan 16, 2002) AA apparent mistakes may have been made for several reasons to the Enron disaster including: †¢ Incompetence , as displayed and admitted in the rhythms case . Judgement errors; . as to the significants of each of the audit findings, or of the aggregate impact in any fiscal year. †¢ Lack of information caused by Enron staff not providing critical information, or failure on the part of AA personal to search it out . †¢ Time pressures :related to revenue generations and budget pressures that prevented adequate audit work and the full considera tions of complex SPE and prepay financial arrangements . †¢ Desire not to confront Enron management or advise the Enron board in order not to upset management, and particularly fastow, Skilling and Lay Lack of Independence. The Board of Directors failed to ensure the independence of the company auditor , allowing AA to provide internal audit and consulting services while serving the Enron outside auditors . †¢ A failure of AA’s internal policies whereby the concerns of a quality control or practice standards partner can and was overruled by the audit partner in charge of the Enron account. AA was the only one of the Big 5 accounting forms to have this flaw and it left the entire firm vulnerable to the decisions of the person with the most to lose by saying no to a client. A misunderstanding of the fiduciary role required by auditors . for example AA allowing Enron to engage in high risk accounting , inappropriate conflict of interest transactions, extensive undisclo sed off-the-books activities and excessive executive compensation . Given this â€Å"tone at the top’. It is reasonable to assume that AA partners were going to be motivated by revenue generations. But if too many risks are taken in the pursuit of revenue the probability of a series of audit problems leading to increasingly unfavorable consequences becomes greater . That is exactly what happened to Enron disaster. Unfortunately, the leaders of AA failed to recognize the cumulative degree to which the public, the politicians, and the SEC (The Securities and Exchange Commission) were angered by the progression of AA audit failures . Question 2: What Arthur Andersen (AA) decision were faulty? Arthur Andersen (AA) decision were faulty . This is the ‘ Enron Debacle† section presented previously covers in detail many of the questionable accounting transactions, legal structures, and related disclosures that AA reviewed as auditors of and consultants to Enron. AA faulty may have been made for several reason , including: †¢ AA apparently approved as auditors and consultants (and collected fees for the consulting advice) the structure of many special purpose entities (SPEs) that were used to generate false profits, hide losses, and keep financing off Enron’s consolidated financial statements , failed to meet the required outsiders 3 percent equity at risk, and decision control criteria for non consolidation . AA failed to recognize the generally accepted accounting principle (GAAP) that prohibits the recording of shares issued as an increase in shareholders’ equity unless they are issued for cash . †¢ AA did not advise Enron’s audit committee that Andrew Fastow, Enron’s CFO and his helpers were involved in significant conflict of interest situations without adequate alternative means of managing these conflicts. †¢ AA did not advise the Enron audit committee that Enron’s policies and internal control were not adequate to protect the shareholders’ interests even though AA had assumed Enron’s internal audit functions . Many transactions between Enron and the SPEs were not in the interest of Enron shareholders since: a) Enron profits and cash flow were manipulated and grossly inflated, misleading investors and falsely boosting management bonus arrangements. b) Extraordinarily overgenerous deals, fees, and liquidation arrangements were made by Fastow, or under his influence, with SPEs owned to Fastow , his family, and Kopper, who was also as employee of Enron . AA aparently did not adequately consider, the advice of its quality control partner, Carl Bass. He asked AA for an accounting change that would have resulted in a $30 – $50 million charge to Enron’s earnings. †¢ AA apparently did not find significant audit evidence, or did not act upon evidence found, related to the: 1)Mistaken valuation of shares or share rights transferred to SPEs 2 )Side deals between Enron and banks removing the bank’s risk from transactions such as the : a) Chewco SPE Rhythms hedge. ) Numerous prepay deals for energy futures, even though AA made a presentations to Enron on the GAAP and AA requirements that preclude such arrangements. Questions 3: What was the prime motivation behind the decision of Arthur Andersen’s audit partners on the Enron, WorldCom, Waste Management the public interest or†¦? Cite examples that reveal this motivation . The AA was motivated by greed instead of serving the public interest. The amount of money they got from the consulting fee has compromised their auditing works. In 1997, client Waste Management Inc. had the largest earnings restatement to date, wiping out $1. 7 billion in profits that it pulled in through the 1990s. The lead auditor on Waste Management was Robert Allgyer, who was known inside the firm as â€Å"the Rainmaker† for his success in cross-selling extra services to auditing clients. He was clearly successful at selling to Waste Management, which paid $17. 8 million in fees unrelated to the audit between 1991 and 1997, against audit fees of $7. 5 million. But he was also signing off on drastically inaccurate books. Among other things, the fast-growing trash hauler wasn't properly writing off the value of assets such as garbage trucks as they aged, a ruse that pumped up reported profits. The SEC's acting commissioner, Laura Unger, concluded that the agency had the â€Å"smoking gun† it was looking for to prove that the lure of consulting fees compromised auditor independence. The SEC filed suit in March 2002, accusing six former Waste Management executives of fraud. It alleges that Mr. Allgyer's judgment was skewed by consulting fees, in particular a $3. 7 million â€Å"strategic overview† of Waste Management operations. The project lasted for 11 months, but the client didn't adopt the recommendations. Bellow table shown example AA’s involvements in the major financial scandals as the audit firm that failed to discover their mistakes that reveal this motivation: |CLIENT |PROBLEM MISSED, DATE |LOSSES TO SHAREHOLDERS |JOB LOSSES |AA FINE | |WorldCom |$4. billion overstatement of |4179. 3 Million |17,000 |N. A | | |earnings announced on June 25,| | | | | |2002 | | | | | | | | | | | |Inflation of ncome, asset, | | | | | |etc bankrupt Dec 2, 2001 | | | | |Enron | |$66. 4 Billion |6,100 |$. 5 Million | | |Overstatement of income by | | |(for shredding) | | |$1. billion, 1992-1996 | | | | | | | | |$7 Million | | | | | | | |Waste Management | |420. 5 Billion |11,000 | | Question 7: Under what circumstances should audit firm shred or destroy working paper ? According to section 802 of the Sarbanes-Oxley Act of 2002, accountants who audit or review an issuer's financial statements are required to retain certain records relevant to that audit or review. These records include workpapers and other documents that form the basis of the audit or review, and memoranda, correspondence, communications, other documents, and records (including electronic records), which are created, sent or received in connection with the audit or review, and contain conclusions, opinions, analyses, or financial data related to the audit or review. To coordinate with forthcoming auditing standards concerning the retention of audit documentation, the rule requires that these records be retained for seven years after the auditor concludes the audit or review of the financial statements. Refer to the above question, for example if we as a professional audit firm can’t simply shred or destroy working paper. How long to keep a document, when and how to store the document, and how to dispose of the document, will depend on the type of document . As any internal auditor knows, there are numerous types of documents that may be accumulated as part f an audit or review. The final rule here requires the retention of all records relevant to the audit, including working papers and other documents that form the basis of the audited financial statements, as well as certain supporting documents. The guideline for document retention is that they must meet two criteria: (1) Documents are created, sent, or received in connection with the a udit or review, (2) the documents contain conclusions, opinions, analyses, or financial data related to the audit or review. Both Enron and Arthur Andersen are now gone, but this audit work-paper clean-up exercise, no doubt, was a major motivating factor for the Sarbanes-Oxley Act , Section 802 rules outlining penalties for the destruction of documents. The rules require external auditors who audit or review an enterprise's financial statements to retain certain records relevant to that work, including work papers and other documents that form the basis of the audit or review. These retention requirements include memoranda, correspondence, communications, other documents, and records, as well as related electronic records that are created, sent, or received in connection with the audit work and contain conclusions, opinions, analyses, or financial data related to the work. These records are to be retained for seven years after the auditor concludes the financial statements review. This rule was nothing new for many internal auditors as many audit functions have followed similar document retention rules based on U. S. tax document retention guidelines. The rules also states that if you know your company is under investigation, or even suspect that it might be, all document destruction and alteration must stop immediately. And, you must create a company records showing that you’ve ordered a halt to all automatic e-data destruction practices. Question 8: Answer the â€Å"Lingering Question† on page 94 . Enron has clearly done some damage to the U. S. economy, but it will not hold up recovery from the current recession. The fundamental health of the U. S. economy is strong and now getting stronger. I do believe Enron will be the morality play of the new economy. It will teach executives and the American public the most important ethics lessons of this decade. Among these lessons are: 1. You make money in the new economy in the same ways you make money in the old economy – by providing goods or services that have real value. 2. Financial cleverness is no substitute for a good corporate strategy. . The arrogance of corporate executives who claim they are the best and the brightest, â€Å"the most innovative,† and who present themselves as superstars should be a â€Å"red flag† for investors, directors and the public. 4. Executives who are paid too much can think they are above the rules and can be tempted to cut ethical corners to retain their wealth and perquisites. 5. Government regulations and rules need to be updated for the new economy, not relaxed and eliminated. Due to the downfall of Arthur Anderson, it lost nearly all of its business ,employees, and clients. It lost not millions but billions of dollars due to this intense investigation. Although it is still in business and operating under Omega Management and has not as of yet declared bankruptcy, the firm will never reach its past legacy. We believe accounting regulations should be altered to prohibit ownership of both auditing and consulting services by the same accounting firm. Accounting firms are already moving to sever their consulting businesses. The SEC should probably adopt additional disclosure requirements. Various regulators should tighten requirements for directors to be alert and provide protections for whistleblowers who bring improper behaviour to public attention. But, in the final analysis, the solution to an Enron-type scandal lies in the attentiveness of directors and in the truthfulness and integrity of executives. Clever individuals will always find ways to conceal information or to engage in fraud.