Body Fat and Eating Disorders Paper Essay Example | Topics and Well Written Essays - 500 words

Body Fat and Eating Disorders Paper - Essay Example t disease, high blood pressure, stroke, high cholesterol, diabetes, back pain, respiratory problems, kidney disorders, gallbladder problems, osteoarthritis, excess fatigue, sleep apnea, metabolic syndromes and urinary incontinence. There are various factors that could lead to obesity or an accumulation of body fat which occurs due to an imbalance in the calories consumed and burnt by the body. Other contributing factors include a lack of physical activity, increased consumption of fat, sugar, alcohol intake, overeating, chronic use of corticosteroids, hormonal imbalances and other related metabolic problems (Body composition and Health, 2002). Eating disorders such as anorexia nervosa, bulimia nervosa and binge eating have serious effects on the physical and mental health of individuals and in extreme cases can also lead to life-threatening problems. This is mainly because such disorders do not exist for a particular period of time; rather they have the potential to become lifelong disorders in cases where they are not treated. In such cases they could affect the mental, emotional and physical well-being of individuals and also put tremendous strain on their relationships with other people. In the case of anorexia nervosa, in which individuals starve themselves the body becomes severely depleted of vital nutrients and hence there is a slowdown of metabolic process in order to conserve energy. As a result a number of medical problems arise some of which warrant immediate medical attention. The health consequences of anorexia nervosa includes an abnormal decrease in heart rate and blood pressure which increases the risk of heart failure, bone density reduction, loss and weakening of muscles, severe body dehydration increasing the risk of kidney failure, increased fatigue and general body weakness, dryness of skin and hair with hair loss and growth of lanugo all the body in an effort to maintain body temperature (Health Consequences of Eating Disorders, n.d; Eating

A Natural and Privatized life Essay Example for Free

A Natural and Privatized life Essay Haruki Murakami, a Japanese writer of short story, The Year of Spaghetti. The depiction of Murakami’s stories with point-of-view narratives provides certain distinctiveness to the characters, depending on how the dialogue is conveyed. The abstract things the narrator says and does provide the idea of human isolation with little feelings of fear. Although the story has no definitive plot, it grabs hold of conflicting emotions between fear and loneliness. The unnamed protagonist in The Year of Spaghetti, illustrates the meaning of loneliness through naturalization and privatization. According to the Article, Murakami Haruki and the Naturalization of Modernity, â€Å"Privatization is the process that makes naturalization possible.† (Cassegard 87) The first paragraph of Haruki’s story, The Year of Spaghetti, already shows how alone and private his life it. He says, â€Å"I cooked spaghetti to live, and lived to cook spaghetti.† (pg. 178) It already seems as if his mind is made up for the rest of his life. That he has found his life’s calling to cook spaghetti every day and every night. That is what is natural to him. Naturalization means, â€Å"that one has grown used to an environment that was once shocking.† (Cassegard 83) Nothing really phases him, however, he could not have reached naturalization without having privatization occur first. Privatization is: The process whereby individuals â€Å"become used† to solitude, or—to be more precise—their instinctual needs and fundamental impulses become channeled in such a way that their gratification is made less dependent on relations to other people. The term does not imply that human interaction decreases, but stands for the subjective process whereby such interactions become less important as sources of gratification for individuals. (Cassegard 87) This explains how the protagonist in this story can be conveyed as someone who is lonely, hurt, and avoiding the rest of the world, but could actually just be content with life. Privatization explains that the interactions with other people are not necessarily something he is bad at or is avoiding, but  just has less interest in it. The story then goes on to how the protagonist’s phone rang and how he could barely even recognize the fact that someone was calling him. This was due to the fact that he does not call nor get calls regularly. This is a shock to the protagonist because he was not expecting anyone to call or talk to him. As he answered the phone it was his friend’s ex girlfriend and by the sound of her voice he already knew she needed some kind of help. He then says to himself, â€Å"whatever trouble was brewing I knew I didn’t want to get involved.† (Murakami 180) Before even knowing what the girl’s problem was he already knew he did not want any part of it. This is part of his privatized life. According to Cassegard, â€Å"Their peace of mind is paid for by loneliness.† (pg. 87) Cassegard is trying to say that Murakami’s protagonist likes being alone and therefore, knows, getting involved in any type of way with this girl or anyone else for that matter will interfere with him being alone. He is so use to his everyday life of buying different types of spaghetti every week, cooking it in his, â€Å"huge aluminum cooking pot, big enough to bathe a German shepard in.† (Murakami 178), then eating it all by himself. Perhaps the German shepard is also a symbol of loneliness because this is all he did in 1971. He did it everyday and that is what he sees as normal. He kept his life privatized like this and that is why nothing is a shock to him, because it is natural to him. The protagonist’s tone in the story sounds content with subtle undertones of fear. It is like the spaghetti has some type of deeper meaning in accordance to his loneliness. When explaining how spaghetti is cooked a specific type of way he also mentions more than once how he must eat it alone. He even says he expects to be alone, and him subconsciously thinking people are at his door proves how lonely he really is. The protagonist says: Every time I sat down to a plate of spaghetti- especially on a rainy afternoon- I had the distinct feeling that somebody was about to knock on my door. The person who I imagined was about to visit me was different each time. Sometimes it was a stranger, sometimes someone I knew. Once, it was a girl with slim legs whom I’d dated in high school, and once it was myself, from a few years back, come to pay a visit. Another time, it was none other than William Holden,  with Jennifer Jones on his arm. (Murakami 179) Although he may be content and satisfied with being alone, you can still tell how lonely he really is by his actions. Whenever, he eats spaghetti alone he imagines people coming to visit. He especially imagines people up when it is a rainy day. The rain symbolizes the mood of sadness and loneliness, therefore, especially on rainy days he would doze off. The protagonist in the story shows his loneliness because he has to daydream of random people that are visiting him but do not actually come inside. According to Cassegard, â€Å"Few things are as striking in the protagonists of Murakami as their loneliness, even when they are with other people.† (p. 83) Cassegard is saying that Murakami’s protagonists are always perceived to be lonely even when interacting with others. For example, when the protagonist in The Year of Spaghetti is talking to the girl on the phone, he makes up a lie so that he can hang up with her because he does not want to speak or help her with her problem of needing to contact her ex boyfriend, the protagonist’s friend because he owes her a sum of money. He is not happy to have a phone call because he likes to be alone, so therefore, he lies about cooking spaghetti just to cut the conversation off. After he lies he thinks to himself, â€Å" I lied. I had no idea why I said that. But that lie was already a part of me- so much so that, at that moment at least, it didn’t feel like a lie at all. (Murakami 181) That line can make us idealize the fact that he has been cooking spaghetti for the purpose of a lie that has turned true. Him cooking spaghetti symbolizes his way of privatization. Eating spaghetti provides allusion to the idea of a tangled relationship that he is avoiding with anyone, especially the girl he was speaking on the phone to. His constant rejection to the world has lead him imagining a pot with water, on his stove, and an imaginary match. (Murakami) This collectively provides the constant isolated relationship between him and his world. Murakami is a different kind of Japanese writer. He adapted his writing style from the Western side. DiConsiglo says, â€Å"Growing up, he dreamed of America. He read American detective novels, and listened to American music  on the radio. Even the defining moment in his life was distinctly American. At age 29, while watching a baseball game, he suddenly realized he wanted to be a writer.† (pg. 1) Murakami then says, Writing in Japan for Japanese people is in a particular style, very stiff. If you are a Japanese novelist you have to write that way, Murakami has said. But I am different in my style. I guess Im seeking a new style for Japanese readership, and I think I have gained ground. Things are changing now. (DiConsiglio) Murakami was always teased for the way he writes. He was a disgrace to the older Japanese people because of the way he wrote. Japanese people would tease Americans and call them names like batakusai, which literally means, â€Å"stinking of butter.† (DiConsiglio 1) Murakami has been different from everyone else as he group up because of his interests and that is possibly why his characters in the stories he writes are so lonely, privatized, but also natural. His characters in the stories never seem to be shocked by anything because they accept everything as they are. They do not have any desire to figure out or question why certain things are the way they are. The characters just exist neither happy nor sad. And that is how the protagonist in Murakami’s story The Year of Spaghetti is like. His character shows not much emotion to anything else except his love for spaghetti and his few day dreams of random imaginary people. That is really lonely but does not seem to shock the protagonist nor phase him, because as said, t hat is what is natural to him. (DiConsiglio) In conclusion, the point of view narration has emphasized the point that gives his stories uniqueness and relatable aesthetic. It’s tone helps a reader to understand the author and protagonist’s ideas of privatization from the world that became natural to him. It is only then the symbolism of spaghetti provides a greater and deeper meaning to why the protagonist acts in the certain way that he does- a privatized and natural life. Works Cited Cassegard, Carl. Murakami Haruki And The Naturalization Of Modernity. International Journal Of Japanese Sociology 10.1 (2001): 80-92. Academic Search Premier. Web. 25 Sept. 2014. DiConsiglio, John. Haruki Murakami Stinks. Literary Cavalcade 51.4 (1999): 15. Academic Search Premier. Web. 25 Sept. 2014. Murakami, Haruki. The Year of Spaghetti. (2005): 178-83. Web.

Archetypes In The Lion King :: essays research papers

Archetypes In The Lion King John Berry Edwards Per. 2 4/18/96   Ã‚  Ã‚  Ã‚  Ã‚  The Lion King is a story containing many archetypes. Archetypes are patterns or models of literature that reoccur in many stories. In this paper I will discuss three of these archetypes. They are the hero, death & rebirth of the hero, and the symbolism and associations of water vs. desert. These archetypes can be noticed easily and help things come together.   Ã‚  Ã‚  Ã‚  Ã‚  The Lion King has a very evident hero, Simba. Simba meets many of the characteristics of an archetypal hero. Among these is the way that he is taken away from his home, the Pridelands, and grows up with Timon and Pumbaa. After Simba arrives with Timon and Pumbaa, we see very little of his life until he is fully grown. When the film returns to Simba, he soon decides to return to Pride Rock and face his past. He returns to save his kingdom from its desolation caused by Scar and the hyenas, and to restore it to its glory. The hero of a story commonly goes through some of these events.   Ã‚  Ã‚  Ã‚  Ã‚  Simba faces a common archetypal situation, death and rebirth. Although Simba never physically dies, in spirit he does die. The spiritual death of Simba is when he runs away from the Pridelands into the desert. Everyone in the Pridelands thinks that he has physically died. In fact, he nearly does die in the desert. Luckily, Timon and Pumbaa find him and keep him alive. The spiritual resurrection of Simba occurs when he returns to his home at Pride Rock. Everyone discovers that Simba is alive. It seems as if he has risen from the dead to them because for such a long time they believed that he was dead. At Pride Rock, Simba returns to his previous life and faces all of his problems.   Ã‚  Ã‚  Ã‚  Ã‚  The symbolism of water and desert in the Lion King is very important. Water often accompanies a change in a story. Water can also be a sign of birth and rebirth. An example of water foretelling a change is Simba's lie when he says that he and Nala are going to the water hole. They actually visit the Elephant Graveyards. This visit causes Simba to get a view of reality, not from his sheltered world. When Simba is found by Timon and Pumbaa in the desert, they splash him with water to bring life back into him. Another example of the symbolism of water is the rain when Simba defeats Scar and assumes his position on the throne of Pride Rock.

Bachs Art of the Fugue :: Art of the Fugue Essays

The silence hangs heavily in the air, creating a single moment where one can feel the weight of the absence of sound. But a lone D cuts through the stillness, a flicker of light amidst black oblivion. It is followed by eleven other notes, a simple melody, but one that will be the very core of one of the greatest musical masterpieces to ever be conceived. This twelve-note melody becomes entwined and enveloped in an intricate accretion of variations, counterpoints, and modified themes, all based on the original twelve-note motif. The entire collection of variations comprises what is considered to be Bach’s most ambitious undertaking, the Art of the Fugue, meant to serve as an intensive study of the fugue as an entity. Already a complex and multifaceted piece, Art of the Fugue gains a whole new level of depth and significance when placed inside its historical context, amidst the story of its creation and the demise of its creator. During the two hundred and fift y years of its existence, Art of the Fugue has acquired quite the reputation, as it has become enshrouded in a web of mystery and mystique. However, when we strip away these layers, the piece retains its magnitude, as the sheer mastery of the piece is enough to merit substantial renown and reverence. In the early 1740’s, Bach began work on what many consider to be his most monumental project ever, Art of the Fugue. Bach intended this piece to be an extensive study of â€Å"the art of fugal counterpoint,† exploring the possibilities and various outcomes that can be produced by manipulating a single theme (â€Å"The Art of the Fugue†). Bach was not commissioned to compose this piece, nor was the idea inspired or suggested to him by anyone else; in creating Art of the Fugue, Bach was â€Å"alone in his genius† (Herz, 4-5). The result of Bach’s endeavors was a collection of eighteen fugues, all in the same key, and all based on the same principle theme. This principle theme was modified and transformed into an astonishing number of over twenty different major variations and one hundred minor variations (â€Å"The Art of the Fugue†).

Be an Environmental Advocate Essay

As times have changed, so has our planet. Global warming has become a critical issue in today’s society, and it will not go away unless we do something about it. There are people all around the globe who have made the change and decided to be conscious of the health of our world. Unfortunately however, it is not enough. As long as the majority of society continues to rely on fossil fuels, continues to waste energy, and continues destroying forests, our planet will continue to suffer. If we are to change the fate of our beautiful planet, society as a whole must take immediate action. To make the world a better place, we all should become environmental advocates, and take a stand to save humanity. We must make environmentally conscious changes in our own lives, teach those around us, and lead by example to make a difference. Above all else, every single person on the planet must change the way they live day to day. We must be aware of every potential harmful affect of every activity we engage in. Every gallon of gas saved, light turned off, and computer unplugged will impact the future of the Earth. Emissions from fossil fuels are the cause of global warming, and presently our society relies on these fossil fuels to function on a daily basis. By carpooling, walking, turning off the air conditioner, and unplugging appliances that we are not using, we can each save a substantial amount of energy. If everyone does just a little, it will add up to a lot. Next we should each take the initiative to teach others about the importance of being environmentally conscious. Some people do not understand how critical global warming has become, and therefore, can only change by learning. Others do not realize how easy it is to make small changes in life that will make a big difference, such as switching to energy efficient light bulbs. If we all would simply casually mention energy saving tips to our families, friends, and co-workers, or even strangers in the light bulb aisle, we can really affect the thinking of those around us. Finally, we can lead the way by setting a good example ourselves. People do as they see more often then as they are told. If our children, friends, and even strangers see us saving energy or planting trees, they are likely to follow our lead. If enough people become example setters, the idea of living green will become a trend. Just as we strive to be fashionable by what we see on the television or in magazines, if we are constantly bombarded by stories and images of people saving the planet, more people will strive to fit in. Every single person counts, and if we can set a responsible example for even one person, it is worth the effort. Our environment is suffering at the hands of its inhabitants. Still, global warming does not have to destroy our planet or the future of mankind. If we ignore the problem it will not go away, but if we take action now, before it is to late, we can save the Earth, one person at a time. By making small changes in our lives, teaching others the importance of living green and how easy it is to do so, and setting examples for others to follow, we can each make a difference. By becoming environmental advocates, globally, we can make the world a better place.

Free Essays on Monkeys Paw

The Monkeys Paw ‘The Monkeys Paw’ is a story based on the fairy tale idea of a man who has three wishes. It is based on very ordinary characters living in a very ordinary house in a mundane setting. In this story there are four main characters. We are not given much description of them, they are pretty ordinary. Mr and Mrs White live in a small house together with their son Herbert. The fourth character is ‘Sergeant Major Morris’, the only detail we find out about him is that he likes a bit of a drink. The tale is about a sergeant major that bought a monkey’s paw in whilst on travelling. It is rumoured that the paw is magical and could grant three men three separate wishes. The sergeant major incites for its incineration but Mr White would not let such an item burn. After being warned of its horrible outcome Mr White still uses it. His 1st wish was for just  £200, not thinking of how he might gain that money. There is great description of Mr + Mrs White’s reaction as they find out of there sons death. But even more when they hear the compensation is identical of that wished. †Two†¦Ã¢â‚¬ ¦ hundred†¦Ã¢â‚¬ ¦ pounds† The 2nd wish was made out of Grief, from greed to grief. Wishing of their son back. Yet again not thinking of how he might look after being mashed in a machine. The 3rd wish was made mainly because of Mrs White. As she was the one who wanted their son back the most. There is dramatic suspense as Mr White strikes a match and lights the candle. Suddenly hearing knocking on the door, growing louder and louder. Mrs White tries un-bolting the door frantically. Whilst Mr White is trying to wish for there son to return to his grave. But then just silence†¦ The writer builds a lot of horror and suspense in ‘The Monkeys Paw’ making you want to read on. Their once was a saying; â€Å"Be careful what you wish for, you might just get it.† Which ‘The Monkeys Paw’ is a good example.... Free Essays on Monkeys Paw Free Essays on Monkeys Paw The Monkeys Paw ‘The Monkeys Paw’ is a story based on the fairy tale idea of a man who has three wishes. It is based on very ordinary characters living in a very ordinary house in a mundane setting. In this story there are four main characters. We are not given much description of them, they are pretty ordinary. Mr and Mrs White live in a small house together with their son Herbert. The fourth character is ‘Sergeant Major Morris’, the only detail we find out about him is that he likes a bit of a drink. The tale is about a sergeant major that bought a monkey’s paw in whilst on travelling. It is rumoured that the paw is magical and could grant three men three separate wishes. The sergeant major incites for its incineration but Mr White would not let such an item burn. After being warned of its horrible outcome Mr White still uses it. His 1st wish was for just  £200, not thinking of how he might gain that money. There is great description of Mr + Mrs White’s reaction as they find out of there sons death. But even more when they hear the compensation is identical of that wished. †Two†¦Ã¢â‚¬ ¦ hundred†¦Ã¢â‚¬ ¦ pounds† The 2nd wish was made out of Grief, from greed to grief. Wishing of their son back. Yet again not thinking of how he might look after being mashed in a machine. The 3rd wish was made mainly because of Mrs White. As she was the one who wanted their son back the most. There is dramatic suspense as Mr White strikes a match and lights the candle. Suddenly hearing knocking on the door, growing louder and louder. Mrs White tries un-bolting the door frantically. Whilst Mr White is trying to wish for there son to return to his grave. But then just silence†¦ The writer builds a lot of horror and suspense in ‘The Monkeys Paw’ making you want to read on. Their once was a saying; â€Å"Be careful what you wish for, you might just get it.† Which ‘The Monkeys Paw’ is a good example....

Spinozas Theory of Emotions Essays

Spinozas Theory of Emotions Essays Spinozas Theory of Emotions Paper Spinozas Theory of Emotions Paper Christian Scherrer, student number: 013851259 Analysing and synthesizing passions Aspects of Cartesian and Spinozist method It has often been noted that in the third part of his „Ethicsâ€Å" Spinoza follows in his list of definitions of affects to a great extent the one of passions given by Descartes in his â€Å"Passions de lAme† (apart from divergent evaluations of some of the passions1, like Spinoza? s refusal to include admiratio among them). It also appears that both of them are building a taxonomy of passions that introduces some kind of hierarchical order among these. We find both in Descartes as well as in Spinoza a set of passions2 out or by means of which further, in some sense more complex or specific passions are being developed from. What will be my guiding interest in this essay, is to compare and distinguish the two theories of passion according to the sense in which basic or primary passions are named thus and the way they are being discovered or identified and thereby hinting at a difference on the more general level of methodology. I want to begin with what is a starting point in Descartes? and Spinoza? s defining the passions in a general manner. It is very interesting and insightful to compare the procedures through which they arrive at their different conceptions of passions and at identifying and defining the basic ones. It is true that they both operate with the notion of causa as a starting point for their distinction between action and passion, but we should draw our attention to what follows and what comes in between their principles of causality and the definitions of the basic affects to rightly appreciate the differ ence in their approaches. In reality, though, we already find important differences in the relational structure between the notions of action, passion and cause. In the very first paragraph of the â€Å"Passions de lAme†, Descartes starts with a very general principle, adopted from other philosophers, which consists in distinguishing within the components of a causal event between two things: an 1 As Spinoza, like Descartes, names several of the defined entities in part III of the „Ethicsâ€Å" „passionsâ€Å", except from those actions whose „adaequata possimus esse causaâ€Å" (see EIIID3), I will subsequently continue to talk about pas sions, without differentiation between their being cartesian or spinozist, where this distinction by Spinoza can be applied. The references in my quotations from Spinozas â€Å"Ethics† I will always abbreviate with â€Å"E†, followed by roman num bers for the respective part, then the letters â€Å"D† for â€Å"definitione†, â€Å"P† for â€Å"propositio† plus the respective arabic numbers, â€Å"Sch† for â€Å"scholium†, â€Å"Cor† for â€Å"corollarium† etc. References to the â€Å"Passion de lAme† will be abbrevi ated by â€Å"P† plus â€Å" §Ã¢â‚¬  and the respective number of the paragraph. Also here it is adequate to speak only of passions in Spinoza`s use or the term because indeed in part 3 of the Ethics we find such affects that are derived from tristitia (which is always a passion) and laetitia only as far as „in nobis aliquid fit vel ex nostra natura aliquid sequitur, cujus nos non nisi partialis sumus causaâ€Å" (EIIID2), which means being passive. Whether kinds of active joy or even such with compon ents of passive joy can be derived from the basic affects is another question and we will shortly come back on this again. Christian Scherrer, student number: 013851259 active and a passive part in relation to which one and the same event may be called either an action or a passion. So in every single case that falls under this kind of structure we necessarily have one active and one passive component that will determine the perspective on the event relating them and decide whether it is an action or a passion. In Spinoza, on the other hand, we find a completely different structure in the relational field among these notions and we may suppose that this will have consequences on his further proceeding. First we have to consider that for Spinoza it is not enough or even wrong to say of a thing that it is active or acting insofar as it is producing an effect on some other thing. Instead, he is connecting the property of being active to self causality, when he writes in part I that God alone, as a free cause, exists and acts solely out of the necessity of his own nature 3. As God is not only causing all the finite modes but unlike these and primarily himself, it would be absurd to say that he is therefore active and passive at once. Thus, we somehow find the paradigm for activity in God? s self-causation. This also means that we can only define action and passion in their meaning for human beings in a different, more specific sense, namely, characterized as affections (and their ideas) that either augment or diminish some body? s potentia agendi. Compared to Descartes then, we also get a different idea of cause and effect, as they are not in every case identifiable as one active and one passive component connected through some affection that is always action and passion at the same time; rather, insofar as we are the adequate cause of this affection in us it is an action and we can be called active, whereas insofar as we are only an inadequate and partial cause of some affection in us we suffer a passion and are passive 4. So, what is a passion and what an action is less seen in relation to a cause and it? s effect as the one acting on the other, but rather in relation to a contextual or local conception of cause. It seems that one and the same affection can be seen in Spinoza? s thinking as action and passion at once just in case that it can be achieved to conceive of the cause in question (an idea for example) as at the same time adequate and inadequate concerning the scope that the idea of this cause comprises 5. As God can never be conceived of as 3 See EIP17Cor I and II. There is of course a very delicate aspect about the use of the words „inâ€Å" and „extraâ€Å" when Spinoza for example writes: „Nos tum agere dico, cum aliquid in nobis aut extra nos fit, cujus adaequata sumus causa ( )â€Å" (EIIID2). One might ask in what sense there can be effects outside of us insofar as we (our ideas, the affections of our body) have to be seen as their adequate causes without which the effect can not be conceived of nor exist (see EIID2, where „es senceâ€Å" is defined which is not easy to distinguish from an adequate cause). What one can follow along such considerations is a certain expansive trait in Spinoza? s theories of body and mind. 5 Therefor Spinoza writes in EIIIP1: „Further, whatever necessarily follows from an idea which in God is adequate, not insofar as He not only comprises the mind of a single man, but also the minds of other things together with the mind of this man, of this [†¦] the mind of this man is not the adequate, but the partial cause, and therefor (according to definition 2 of this part), insofar as the mind has inadequate ideas, it necessarily suffers some things. (Mind that all the English quotations from primary literature will be my translations from the original language (in this case Latin) with support drawn from the respective German translation, which is due to my lack of English edition at the time of writing this essay. ) 2 Christian Scherrer, student number: 013851259 partial cause of himself, he can only be thought of as active. A changing from passion to action in a mode is not being accomplished then by changing the direction in the relation between cause and effect, but by changing the affective condition of the mode by expanding it and transforming it to an adequate cause of the affect that has been a passion. I would like now to concentrate on the two philosophers proceeding in establishing the basic passions; and here I think we can observe some important features that can help us to recognize the pe culiarities of their methodologies which are commonly referred to as analytic in Descartes? ase and geometrical or synthetic in Spinoza? s. Unlike Spinoza, who gives us a ready definition of affects that already includes the two possible versions of them (actions and passions) in the beginning of part III after not even having mentioned them in the preceding text 6, Descartes first has to go through a long process by employing his general principle of action and passion to the relationship between body and soul to arrive at a defini tion of passions. After distinguishing what we can find as the soul? s and the body? proper functions and he makes us realize that there is a number of mental functions that could rightly be called passions of the soul; namely all those perceptions or cognitions (P §17: â€Å"toutes les sortes de perceptions ou connoissances†) which have the body as their cause and not the soul itself (see P §19). Then he goes on to distinguish different sorts of such perceptions among themselves, relying in every step of analysis on criteria of how their formation dependence from soul or body or if they show a relation to a notable and determinate perceptual cause that has been transmitted to the soul by nerves 7. Among the latter sort of perceptions, he again distinguishes and at last finds to which the name â€Å"passions of the soul†, following an ordinary restriction in the use of the expression, can be applied8, defining them in a general manner as follows: â€Å"After having considered in what the passions of the soul differ from all the other thoughts, it seems to me that one can generally define them as perceptions or sentiments or emotions of the soul which particularly referred to her, and which are caused, maintained and fortified by some movement of the animal spirits. (P §27) 6 Apart from one rather nontechnical occurrence in part one and one very general reference to affects as â€Å"modi cogit andi† in the third axiom of part two. 7 See P §21: â€Å"Or encore que quelques unes de ces imaginations soient des passions de lame, en prenant ce mot en sa plus propre plus particuliere signification; quelles puissent estre toutes ainsi nommees, si on le prend en un e signification plus generale: toutefois, pource quelles nont pas une cause si notable si determinee, que les perceptions que lame recoit par lentremise des nerves (†¦), il faut considerer la difference qui est entre ces autres. 8 See P §25: â€Å"Or encore que toutes nos perceptions (†¦) soient veritablement des passions au regard de nostre ame, lors quon prend ce mot sa plus generale signification: toutefois on a coustume de le restreindre a signifier seulement celles qui se rapportent a lame mesme. Et ce ne sont que ces dernieres, que jai entrepris icy dexpliquer sous le nom de passions de lame. † 3 Christian Scherrer, student number: 013851259 We can already see in this process that, what Descartes does, is a systematic and methodical analysis of notions that we usually do not understand properly. We are aware that there is something in each of us that we commonly call passions. But we do not, until now, really understand what they are, in what they consist, how they come about, etc. So if we want to understand our passions, just like with all the other phenomena that our scientific mind can be concerned with, we in the end need to understand their causes. In his monography â€Å"Expressionism in Philosophy, Spinoza†, Gilles Deleuze characterizes Descartes? analytic method as a process of rendering on the basis of clear and distinct ideas of effects the initially confused ideas of their causes clear and distinct. One can even say that the clear and distinct knowledge of a cause depends on the clear and distinct knowledge of its effect9. Spinoza, opposing these basic ideas in Descartes method, conceives of the right way to attain to real knowledge in an entirely different way in thinking that we always have to proceed from adequate ideas of some causes to adequate ideas of their effects and that the former consist in definitions that are appropriate for expressing the essence of this cause and also involve already the essence of its effects. So we can see how from Spinoza? s point of view the whole procedure of Descartes tries to go in a wrong direction. What has to be done first in Descartes method is not to elaborate a definition that adequately expresses the essence of the cause of the things that we want to explain and get to know, but to attain to clear and distinct ideas of those things whose causes we subsequently want to discover, â€Å"and thence show that the effect would not be what we know it to be, did it not have such a cause on which it necessarily depends†10. In Descartes? iew, the synthetic method is nothing more than a way of demonstrating a proof what has been found by means of the analytic method that has the disadvantage of not demonstrating the concrete way in which we really attained to the demonstrated knowledge, how effects really depend on their causes (which can only be achieved by analytic demonstration) and only has the merit of expositing the strict dependency of the propositions befo re discovered11. So, if Descartes demands starting with elaborating a clear and distinct idea of the effect that we want to examine, we can see now how he attains to this in the first part of the â€Å"Passions de lAme†. Descartes speaks of the causes of our perceptions with a different interest before in part two he starts to develop the particular definitions of the single passions. First his aim appears to be exactly to form a clear and distinct idea of the passions in a general sense concerning which the main prob9 See Deleuze, Gilles: â€Å"Expressionism in Philosophy, Spinoza†, pp. 155-156 10 Ibid. , p. 156. In a footnote to this sentence, Deleuze quotes Descartes third meditation to give an example that is apt to show the extreme difference to Spinoza? method: â€Å"I recognize that it would not be possible for my nature to be as it is, that is, that I should have in myself the idea of God, did not God really exist. † 11 See Deleuze, Gilles: â€Å"Expressionism in Philosophy, Spinoza†, p. 159; Roth, Leon: â€Å"Spinoza and Cartesianism (II)†, p. 161 4 Christian Scherrer, student number: 013851259 lem seems to be that we usually feel our passions like effects in our soul itself, without seeing any proximate (physical or nervous) cause 12. Only by distinguishing them from the other (passive) perceptions we can have a clear and distinct idea of our passions in general. But in part two Descartes explains that for gaining knowledge of the particular passions this knowledge of the proximate physical cause (some particular movement in the pineal gland) will not suffice and that instead we have to ask for their first cause in order to distinguish the single passions. But, having in mind that Descartes wants to proceed from clear and distinct ideas to their causes and render them clear and distinct as well, the question seems to be again: How can we find the causes of the single passions, if we dont have a clear and distinct idea of them yet? And: Do we not need first the causes of the single passions in order to be able to distinguish them and see them clearly? How do we, so to say, fill the gap which is lurking here? But, as we can see in  §51, there is really a priority of the knowledge of effects over the knowledge of their causes, as Descartes writes: â€Å"( ) still it can be inferred from what has been said that all of these passions can be aroused by the objects that move the senses, and that these objects are their most common and principal causes: from this it follows that, for finding them all, it is sufficient to consider all the effects of these objects. In the next paragraph Descartes specifies that we have to consider, in enumerating and ordering the effects (the passions) in the soul, nothing than the different manners in which their causes have importance or are useful for us, and these manners we can find in the effects themselves before we can know their exact (physical) causes. After having distingu ished the single passions we then can go on to infer their exact causes and define them in a precise way. It is important to notice that the â€Å"passions principales† that Descartes enumerates in the beginning of the second part correlate to the clear and distinct ideas of the effects through which we want to infer their necessary causes, but that there is an additional step in between. It is actually the conclusion from a reduction along these preliminary characterizations to the six passions that are recurring in these everywhere to the reduction to physical causes through which we will be able to explain especially those â€Å"simple primitives† passions, which gives us the sense in which they are conceived as simple and primitive. According to Descartes, we do not need and will not find an independent, distinct cause for each of the principal passions, but as we saw that some of them are contained in the clear and distinct ideas of others and that those few together cover all of them, it will be sufficient to discover their causes alone. The explanations of the â€Å"passions particulieres† (at least in their physiological part) will depend solely on them. Even more, Descartes seems to infer that these six 12 See P §25: â€Å"Les perceptions quon raporte seulement a lame, sont celles dont on sent les effets comme en lame mesme, desquelles on ne connoist communement aucune cause prochaine, a laquelle on les puisse raporter. † 5 Christian Scherrer, student number: 013851259 basic passions are also â€Å"primitive† in a developmental psychological sense when he is tracing back the specific movements of the blood and animal spirits while feeling love, hate, joy, sadness and desire to first experiences of basic physiological processes in the soul after being connected with the body. Thus, the â€Å"primitive passions† are also more primitive as they occur first in every individuals life (see P §Ã‚ §107-111). And in a third sense they are primitive or simple as they can be conceived as simple or pure when we think of their initial occurrences in an individual and also the possibility of their being isolated from certain inclinations and dispositions or their combination/mixture with other primitive passions 13. So, we can read in  §82 about the different kinds of love that, if freed from all desires to possess, the love of a father to his children is pure, as well as can be (especially) admiratio and the other primitive passions. Thus Descartes â€Å"passions particuliers† are found to be complex, secondary passions as a result of his analytical or reductive method: First, they are explainable by means of the definitions or causes of the simple passions. Secondly, they develop in the process of experiences, in the interaction between body and soul out of the primitive passions. Thirdly, they are always mixed out of simple passions, they are their proportions in addition to certain physical inclinations and provoked by cer tain ideas. So, how does Spinoza arrive at defining primary passions and and how does he relate further ones to them? What are the principles behind his taxonomy? As we know, Spinoza does not use the concept of affect in a significant way before his definition in the beginning of the third part. This seems strange and dissatisfying from the perspective of Descartes` method. Does Spinoza just invent a definition? But as inventing does not at all appear like a methodical step in an inquiry, there seems to be a arbitrary element14. There are no conceptual analyses by means of relevant distinctions and no inferences of proximate or first causes from ideas that we can perceive clearly in our mind. What is rather the source for the general definition of affects in part three, the ground on which it rests, is Spinoza`s theory of mind and body, developed in the preceding part, whose major characteristic is its parallelism and which again has its origin in the metaphysics of substance mon 13 Indeed we find in most of the definitions of the particular passions in the third part of the â€Å"Passions de lAme† either an explanation through a certain inclination or disposition of the soul which are caused by a certain movement of the animal spirits in the brain that leave impressions which in return reinforce certain ideas that we form about an object (like in the case of esteem and disdain: see P §149). On the other hand there are those passion that are defined as mixtures of the movements that cause one or the other primitive passion (like in the case of hope and fear: see P §165) 14 See chapter 4 in Jonathan Bennett? s â€Å"A Study of Spinoza? s Ethics†, where he criticizes Spinozas geometrical method as highly self-referential or idiosyncratic and therefore not well founded. I believe that he is misinterpreting what Spinoza himself saw as the merits of his method, on which his â€Å"Tractatus de intellectus emendatione† can shed some light. 6 Christian Scherrer, student number: 013851259 ism in part one. Contrary to Descartes in the â€Å"Passions†, he therefore does not grasp an idea, like passion, action, perception and the like, to subsequently try through a process of analysis to arrive at an adequate definition of this concept by distinguishing it from other ideas; but really begins from his definition of substance, God, or Nature, from which he attempts to show that everything else follows. In the â€Å"Tractatus de intellectus emendatione†, Spinoza stresses that in attaining knowledge through a right method we can only proceed from causes to effects 15 and that we have therefore to start with the best definitions of what we take as a cause: â€Å"Quare recta inveniendi via est ex data aliqua definitione cogitationes formare: quod eo felicius et facilius procedet, quo rem aliquam melius definiverimus. †16. According to this, Spinoza`s way can be described rather like a productive process of construction (truly reminding of the geometrical sense) in which the developed figures are a posteriori given names that have already been familiar to us, like â€Å"action† and â€Å"passion†, â€Å"joy† and â€Å"sadness†. He is less looking for their appropriate content, but rather encounters or meets proceeding along the axioms, definitions and laws that he establishes by and by, and thus with a method – the true natures of those things of which we have always had only inadequate ideas. We can very well observe this procedure in how Spinoza arrives at his definitions of the basic af fects and we can also try to rightly understand the sense in which they are primitive or primary and the others composite or deduced. The crucial step in developing something that can bear the name â€Å"affect† is maybe, when in EIIIP4 first we find the proof (based on evidence) that a thing can only be destroyed by an external cause and then in EIIIP6, Spinoza concludes that, as nothing contrary to a subject? s existence can be part of it, there has to be a strive for self-perseverance in every thing according to its own nature. It is the conscious idea of this strive which explains our first basic affect: desire (cupiditas). The deduced strive for self-perseverance, named conatus, then also serves as the concept by which our two other primary affects can be understood: an alteration in our mind that conforms to our conatus will be called joy (laetitia), while an alteration opposed to it will be called sadness (tristitia). We should note here that between desire on the one hand and joy and sadness on the other there seems to be a certain difference, as Spinoza calls the latter ones in the same passage where he defines them â€Å"passiones†, whereas the former is first characterized only as affect and in 15 See the â€Å"Tractatus de intellectus emendatione†: â€Å"Nam revera cognitio effectus nihil es, quam perfectiorem causae cognitionem acquirere. (†¦) Sed optima conclusio erit depromende ab essentia aliqua particulari affirmativa, sive a vera et legitima definitione. †, p. 70; and also Deleuze, Gilles: â€Å"Expressionism in Philosophy, Spinoza†, pp. 157f. An important aspect is that Spinoza correlates a legitimate and true definition to an affirmative essence. There we can see that defining a certain thing can not consist in showing difference to another thing, be it even an essential difference, but only in affirming its positive essence. 16 Spinoza: â€Å"Tractatus de intellectus emendatione†, p. 70 7 Christian Scherrer, student number: 013851259 deed it seems difficult to conceive of how desire, as being the conscious idea of our conatus could be a passion. But Spinoza will specify (in EIIIP58 f. ) that joy as well as desire must and indeed only they can be called active insofar as their cause consists in an adequate idea. So, although desire might be taken somehow to follow from the two other basic affects, expressing rather a current condition of our mind than a transition into a different state of perfection, the guiding distinction that accounts for Spinoza? exclusive occupation with definitions of passions in part three, separates active desire and joy from passive desire, joy and sadness. Spinoza tells us in the same paragr aph in which he is introducing joy and sadness that he is acknow ledging only these along with desire as the three primary passions and that he will show how all the remaining originate in them 17. But how exactly does he achieve this? The main means which will allow him to account for a diversity of passions will be certain mechanisms or – better – dispositions of the mind by which it is urged to behave in a certain way and to proceed from one idea or one affect to another. The main enetic principles guiding the deduction of the variety of passions in part three are those of attribution of causality (through which love and hate are being defined), associ ation of affects (we can suffer a certain affect just because it has regularly accompanied another one, by which we are affected now, in the past), similarity (unknown things can cause affects in us simply because of their similarity to things we have already been affected by) and imitation (insofar as we have an idea of something similar to us suffering an affect, we will be naturally brought to suffer the same)18. Of great effectiveness are also Spinoza? s assumptions about how the mind will behave in reaction to certain ideas (for example to exclude the existence of a thing which is thought of as the cause of our sadness). These principles seem to suffice to develop the same variety of passions as have been defined by Descartes. But, as we have seen, there is obviously a significant difference between the two methods insofar as Spinoza, so to say, meets our common notions for passions on the way and annexes or almost usurps them for his purposes. The main focus about his method is on the deductive and genetic force of his concepts and definitions. This is why we often have to realize that, in spite of their relative conformity with how we would intuitively describe what our passions consist in, Spinoza is giving quite unconventional definitions that would maybe not convince us if taken out of the context of their interrelation. It is therefore not surprising that in several passages we find con 17 See EIIIP3: â€Å"( ) et praeter hos tres nullum alium agnosco affectum primarium: nam reliquos ex his tribus oriri in seqq. ostendam. † 18 See Renz, Ursula: â€Å"Spinoza: Philosophische Therapeutik der Emotionen†, pp. 322-327. 8 Christian Scherrer, student number: 013851259 iderations concerning the relation between his definitions and our common language for emotions, an aspect that is not at all as noticeable in Descartes because of his analytic approach that allows him to use our common language already before att aining to the knowledge of those phenomena we do have words for. Most remarkably, Spinoza admits that in defining the most important passions he does not want or can not (for some reason which might be very interesting to ask for as an explana tion of this fact) detach himself completely from the usual meanings of the names he adopts: â€Å"Haec nomina ex communi usu aliud significare scio. Sed meum institutum non est verborum significationem, sed rerum naturam explicare easque iis vocabulis indicare, quorum significatio, quam ex usu habent, a significatio, qua eadem usurpare volo, non omnino abhorrent, quod semel monuisse sufficat. † (EIIIDef. XX) On the other hand there is more than one passage in which seems to be completely indifferent to wards any affinities between his definitions and common meanings, as he repeatedly asserts that we can find much more affects than we have words for: â€Å"Et ad hunc modum concipere etiam possumus odium, spem, securitatem et alios affetus admirationi junctos; atque adeo plures affectus deducere poterimus, quam qui receptis vocabularis indicari solent. Unde apparent affectuum nomina inventa esse magis ex eorum vulgari usu quam eorundem accurata cognitione. † (EIIIP52Sch) Here again, it is significant that Spinoza talks of deducing an indefinite number of affects, while Descartes talks about distinguishing (see P §68). We also find the awareness in Descartes that he uses the general and particular words for our passions in a different way than we usually do (which seems always to go along with elaborating a theory). It may as well be supposed that Descartes ex pects there to be new combinations of the primitive passions that might lack a correspondent name in our ordinary language. But my comparison should have shown that the idea about generating new passions is of completely different kind than in Spinoza`s theory. Bibliography Beaney, Michael: Analysis, in: The Stanford Encyclopedia of Philosophy (Summer 2009 Edition), Edward N. Zalta (ed. ), URL = . Bennett, Jonathan: A Study of Spinoza? s Ethics, Cambridge: Cambridge University Press 1984. Christian Scherrer, student number: 013851259 Deleuze, Gilles: Expressionism in Philosophy: Spinoza, New York: Zone Books 1990. Descartes, Rene: Die Leidenschaften der Seele, Hamburg: Felix Meiner 1984. Renz, Ursula: Spinoza: Philosophische Therapeutik der E motionen, in: Klassische Emotionstheori en – Von Platon bis Wittgenstein, Hilge Landweer Ursula Renz (ed. ), Berlin/New York: Walter de Gruyter 2008. Spinoza, Baruch de: Opera/Werke, zweiter Band (Tractatus de Intellectus Emendatione/Ethica), Darmstadt, Wissenschaftliche Buchgesellschaft 1978. Spinoza, Baruch de: Ethik in geometrischer Ordnung dargestellt, Hamburg: Felix Meiner 2007. 10

buy custom Medias Portrayal of Aging essay

buy custom Media's Portrayal of Aging essay The media continues to be a powerful tool in the society to the extent of being considered a significant means of socialization. Although the media cannot dictate what the public should think, however it can show what the public thinks about. Coupled with the societies socialization process, outlook on life, upbringing and personal experiences, the media plays a crucial role in the way people view each other, especially the elderly. Although there are many forms of media, television has taken the center stage (Nussbaum 2000). TV has become the greatest source of news or information around the world. As a result, people have become accustomed to ideas, impressions, sounds and images that reflect a societys attitude towards aging. Medias portrayal of aging has changed over time, but in the recent decades, the media has portrayed the aging as a negative aspect in persons life (Nussbaum 2000). The current paper thus evaluates the medias portrayal of aging in the contemporary world. The p aper discusses how television has continued to portray aging in the world that seems to value a youthful generation. Older people have traditionally been viewed as a source of knowledge, and experience, but the media has portrayed them as a burden to society. Television has become an important platform for communicating the meaning and experience of aging from one generation to another. TV has played a critical role in shaping the agenda for discussing aging issues in the society. TVs portrayal of aging not only showcases a widespread ageism (discrimination or prejudice on the basis of a persons age) in the society, but continues to reinforce negative stereotypes (Nussbaum 2000). However, when there is an intention of portraying aging in a positive manner, the main aim is always to communicate anti-aging information. Negative stereotypes in TV are reinforced mainly through advertisements. For example, the online cartoon entitled Honesty on the Internet depicts aging very negatively. The commercial shows the elderly man and woman who appear to be out of shape sittng in their underclothes. Worse still is their conversation which gives the impression that old people must lie so as to make them appealing. The advertisement portrays the elderl y as unattractive people who cannot take care of themselves as evidenced by the cans of beer, junk of food and cigarette surrounding them (Nussbaum 2000). In May 2011, MSNBC showcased a report that depicted disconnect between American fashion magazines and their aging readers. Through the analysis of editorial and advertisement images used in the media, women over 40 years are sparingly used. This is despite the fact that there are approximately 23% of elderly readers (Harrington 2014). The broadcast also showed that even in magazines targeting the old, images and impressions made present thin, youthful, wrinkle-free ideal that is impossible to retain later in life. TV has thus portrayed aging as an undesirable stage in ones life, and one should go a great length to continue being a youthful person. The view of aging in such advertisement shows that any age-related physical appearance is highly unwelcome in the modern society and all means available should be evaluated to erase such changes. Many TV advertisements around the world have also continued to reinforce the idea that older adults must be super seniors. To communicate this message, many TV channels run advertisements that portray the elderly as wealthy, healthy people who have been able to defy aging. Such advertisement distorts the reality and only continues to present some negative stereotype in the society. There are two major theories on the medias impact of aging. The first theory is social learning theory, which proposes that younger generations are highly influenced by the content aired on the media. According to the social learning theory, the media can shape a young persons mind. A young person whose main source of information is television will end up assuming that aging is an undesirable stage in ones life. In the cultivation theory, content in most of the modern media can shape peoples perception of the world. With TV being the largest source of information, it bombards the views with various issuues related to aging. The presence of youth and middle class people only shows that the media has completely or to a great extent ignored the elderly. However, the elderly comes into the limelight when TV commercials want to portray a negative aspect of aging (Harrington 2014). A wide range of literature review confirms that the mass media has portrayed aging in a very stereotypical manner. A theoretical rationale on media portrayal of aging comes out of ethnolinguistic vitality theory, which has continued to emphasize the important role that the media plays as an element in groups, social influence and strength (Harrington 2014). Political power remains an identifiable figure in the media. The media, especially TV, has represented older adults political power as almost omnipotent. The media has portrayed groups such as AARP in Washington as very powerful, striking fear into legislators with threats of how their older constituents will vote based on senior-related policy issues (Harrington 2014). The AARP undoubtedly does exercise political power in Washington, because it is a respected authority seeking the recognition issues related to the elderly. The organization has the capability of mobilizing a large numbers of seniors on specific issues. However, when it comes to voting, it has been observed that the elderly do not vote as a block. Their voting or political attitudes are very diverse just like those of other groups in the society (Harrington 2014). In conclusion, the modern day media, especially TV, has continued to feature stereotypes that depict the aging through a lens of diminished and a declining value. As a result, the media portrays the elderly as a burden to society. The continued use of stereotype by media through the use of a negative language about aging has shaped, reinforced and made the society reflect or see aging as an undesirable phase in a persons life. Therefore, the presence of a single story or one-sided information about aging in television has distorted the reality of aging. The results of stereotyping have thus affected the entire society including places of work, households and healthcare provision. Buy custom Media's Portrayal of Aging essay

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Implementing Sustainability in Certain Profession - Essay Example For example, the pits that remains after minerals have been extracted should be manage effectively to ensure that people living around those areas are free from any form of hazard that could jeopardize their lives. Therefore, as a professional mining engineer at Maaden Company, my responsibilities will include but not limited to, carrying out skillful and comprehensive investigation on areas of minerals deposits. Secondly conducting profitability assessment in collaboration with economist and geologist to determine how mining activities can be carried out in a profitable manner. The third responsibility will involve utilization of information technology systems such as computers software’s to compute cost that will be incurred mining. In addition, the computers systems will be applied in the preparation of project management plan for mining purposes. For example, mining engineer will be responsible for preparing a plan that will include the following elements; underground mini ng operations, pits, haulage pathways and open cut-operations (Hartman, Howard and Jan, p.37). The mining engineer will further be responsible for coordinating Maaden company mining staff and resources in a manner that promote sustainable development. Mining engineer will further work in liaise with geological engineers in designing, selection and outsourcing necessary materials such as mining machines, power and water to be utilized in mining. In addition, mining engineer will oversee mining construction by establishing a first aid tools that will be utilized to emergencies research execution in order to promote sustainable development in the mining industry (Hartman, Howard and Jan, p.37). The impact of mining Engineering remains remarkable in business environment today. Whereby, proper and effective mining has been one of the major sources of revenue in most countries. For instance, oil and gold exporting countries tend to obtain substantial amount of income from the sale of thos e minerals. This has further led to numerous positive economic impacts such poverty, employment creation and increase in GDP. In addition, a new invention in mining engineering has significantly to operation efficiency. Current Sustainability Initiatives in Mining Industry Over the recent times, various sustainability programs have been established after mining professional being criticized by the community for causing adverse environmental impacts such as land and air pollution. Therefore, various mining companies came together to establish a program commonly known as Mining Minerals and Sustainable Development (MMSD). The key drivers for this program include: corporation among mining departments in reviewing performance against sustainable development. Inclusion of sustainable development initiatives into law has made mining companies and community to be responsible towards ensuring a sustainable business environment (International Council of Mining, p.7). The Mining Mineral and S ustainability Development program (MMSD) has been able to achieve the following developments over the recent times: Major mining companies had embraced periodic performance reporting requirements based on the key principles of sustainable development. Whereby, mining firms and investors have become responsible in ensuring that there is conformity in reporting and assurance based on the sustainable development requirements. Sustainable programs have helped the society to realize that mining can

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Business Codes of Ethics - Essay Example A well designed code of ethics will help highlight the resources available to achieve various goals set at the personal and corporate levels. A good code of ethics document will inspire confidence in all business associates – like suppliers, clients and employees. The rest of the essay will critically analyze the codes of ethics of two accounting firms and evaluate their merits in the process. The two firms chosen for the exercise are KPMG and Grant Thornton (Budd, 2007). â€Å"At KPMG, our promise of professionalism to each other, our clients, and the capital markets we serve, compels us to align our culture of integrity with our values, words, and actions. By setting high standards for ourselves, and our clients, our commitment to upholding KPMG’s values is clear: There is never a situation when compromising our standards is either expected or acceptable. To support our culture of integrity, KPMG has further developed a robust ethics program that includes our Code of Conduct, as well as the Ethics and Compliance Hotline†. (Budd, 2007) The above passage captures the essence of what KPMG stands for as an organization. The language is unambiguous and the sentences are well structured – two essential qualities for business writing. It also makes it clear how imperative ethics are to the firm – not compromising their standards in any situation. Keeping pace with the times they have developed a easy to use Ethics and Compliance Hotline, which can be availed by all business associates. So, in this regard, KPMG adheres to international standards of maintaining ethical business conduct (Shearer, 2002). â€Å"Being at the cutting edge of professional development is vital for an accounting and advisory organization operating in a dynamic business and regulatory environment. By taking an active role in entities that liaise with regulators, promoting high-quality professional standards and insisting upon high standards of ethical behavior, senior

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New York - Essay Example Beginning of 1920s and dawn of 1930s marked great advances in the history of the music history. Phonograph record converted into the fundamental method of disseminating music. Music industry who was so keen to discover various ways of making profit realized that the piano rolls, record and sheet music can all be merged together. However, jazz music appeared while all of the discoveries were made. Jazz was originally founded in New Orleans, early in 1900s. As the opportunities for employment increased, both white and black moved towards New Orleans. Most of the musicians were given opportunities to work in small dance halls, ballrooms and cabarets. (1) The early players of jazz mostly used to play as solo pianists or in small bands. Apart from marches and ragtime, it included all types of blues and popular dance music. Often, bands used to play in parades, funerals, picnics etc. However, ragtime and blues has before raised jazz and sustained to remain in the scenario alongside to it. It had also influences the style of jazz and provided important vehicles for its improvement. In New York, during 1920s, a variety of jazz musicians appeared on the scene. Though, at the time, the lead voices were using most responsible for stating melody such as horns and ensembles. Louis Armstrong, one of the biggest jazz musicians ever widened the range of the music. He was a dazzling improviser. Armstrong along with other musicians of his generation changed the layout of jazz by bringing soloist in front of the public. Although, in his recording groups therefore the hot seven or the hot five displayed that creativeness of jazz could go far beyond piece of music. Hence, he created some innovative melodies supported by the chords of the initial song. Louis Armstrong also established a standard for the jazz singers, not due to the alteration of melodies but also by improvising without lyrics

Personal Financial Management Essay Example | Topics and Well Written Essays - 1250 words

Personal Financial Management - Essay Example Retirement plan is nothing but a plan which replaces our employment income after we retire. In terms of tax, retirement plan is defined by the Internal Revenue Service (IRS) code in US. Dream of leading a secured and comfortable retired life can come true only with proper retirement planning. A plan to transfer ones estate after death is known as estate planning. Estate includes all the personal properties like cash, land, houses, jewelry, investment accounts, etc. Estate planning is done to ensure and fulfill certain objectives like transferring most of the estate to ones beneficiaries, least payment of taxes for the estate, etc. Estate planning is a continuous process and should start immediately when a person has a measurable base of assets (Gitman, Joehnk & Billingsley, 2010, p.18). Estate plans should be in accordance with ones goals and objectives in life. Loved ones can face undue financial burden due to inadequate estate planning. Four Aspects of Retirement Planning Retiremen t planning can be thought of as a framework which includes four main aspects (Prudential Financial, n.d). They are: i. Social Security: Social Security is an insurance program that provides several benefits to individuals like, retirement benefits, disability benefits, etc. ii. Employment based plans: These are retirement plans provided by employers to the employees. It includes defined contribution and benefit pension plans. iii. Personal Savings: The returns on investments made by individuals that can add up to the Social Security Benefits or Employment based plans. It includes options like IRAs, Bank Deposits, Mutual Funds, Annuities, etc. iv. Retirement Choices: For retirement security, lifestyle and financial choices play a significant role. Lifestyle choices include choice of retirement age, place of retirement, etc. Financial choices include allocation of assets in retirement, conversion of assets to income and then protecting that income. The Retirement Planning Process and Personal Retirement Plan The retirement planning process constitutes several steps. These steps are discussed one by one and how it relates with my personal retirement planning is also discussed below. The first step in a retirement planning process includes setting own personal goals and objectives in life. Next these objectives have to be arranged in descending order of priority. Also these objectives should have the time horizon included in it. These objectives can be revised and changed in due course of time. Now this step can be related to my case in the following way: My personal objectives in life arranged in decreasing order of priority with time horizon mentioned along with it are: 1. Maintain the standard of living on retirement at the age of 50 after 20 years. 2. Buying an expensive motor car within 2 years. 3. Buying a home within 5 years. 4. To make a mortgage investment within 10 years. 5. Paying off all the mortgage bonds within 20 years. The second step is about calc ulating and determining the money required for fulfilling each of the objectives. All the household incomes and expenditures are to be calculated and the difference is also to be calculated. Present value of money should be considered while doing the calculations and the annual inflation rate should also be taken into account. This can be applied in my personal retir

New York Essay Example | Topics and Well Written Essays - 2000 words

New York - Essay Example Beginning of 1920s and dawn of 1930s marked great advances in the history of the music history. Phonograph record converted into the fundamental method of disseminating music. Music industry who was so keen to discover various ways of making profit realized that the piano rolls, record and sheet music can all be merged together. However, jazz music appeared while all of the discoveries were made. Jazz was originally founded in New Orleans, early in 1900s. As the opportunities for employment increased, both white and black moved towards New Orleans. Most of the musicians were given opportunities to work in small dance halls, ballrooms and cabarets. (1) The early players of jazz mostly used to play as solo pianists or in small bands. Apart from marches and ragtime, it included all types of blues and popular dance music. Often, bands used to play in parades, funerals, picnics etc. However, ragtime and blues has before raised jazz and sustained to remain in the scenario alongside to it. It had also influences the style of jazz and provided important vehicles for its improvement. In New York, during 1920s, a variety of jazz musicians appeared on the scene. Though, at the time, the lead voices were using most responsible for stating melody such as horns and ensembles. Louis Armstrong, one of the biggest jazz musicians ever widened the range of the music. He was a dazzling improviser. Armstrong along with other musicians of his generation changed the layout of jazz by bringing soloist in front of the public. Although, in his recording groups therefore the hot seven or the hot five displayed that creativeness of jazz could go far beyond piece of music. Hence, he created some innovative melodies supported by the chords of the initial song. Louis Armstrong also established a standard for the jazz singers, not due to the alteration of melodies but also by improvising without lyrics

PRSA as well as the GDC professional code of ethics Essay

PRSA as well as the GDC professional code of ethics - Essay Example Ethical decision-making will lead to a successful profession as well as understanding of each professional code. Also, in this course we learned the approach of developing individuals’ professional ethos. All of the material we learned, such as utilitarianism, social contractarianism, social justice/veil of ignorance, and duty-based ethics vs. situation-based circumstances, is significant to comprehend in order to effect a more well-rounded representation of ethics within the field of practice. Virtue ethics concentrates on â€Å"the development of a right character over time through correct habits† (Traditional Ethical Approach p.1). It is also important to understand that you cannot merely become a virtuous person in a day; rather, it comes with experience and time. Becoming a virtuous person is important not only due to the fact that it represents engagement through the rules of best practice, it also allows for a degree of character growth as well as the increased benefit that those working with you will take note of your ethical decision making and seek to mirror it or to reward you based upon this aspect of your character. The PRSA code primarily enforces ethical practice and values. It states that all members must be honest with the people each communicates and deals with. Naturally, this is straight forward enough; however, when one contemplates the severe lack of honesty and the level that individuals within the business and professional world are forthcomi ng, one begins to understand the ultimate rational for putting such a simplistic expectation first and foremost within the ethical expectation for stakeholders within the PRSA. Furthermore, the GDC code proclaims that all members should not compete amongst each other; since this will invariably lead to unethical communication and an attempt by some to get ahead by lowering the status or position, trust, or ability of others. Thus, becoming an honorable person will exclude me from ever having unethical communication or acting dishonorably with my future co-workers, boss, or people I might be assisting. The second classical approach to making ethical decisions that we discussed is known as the deontological approach. This approach proclaims that a person must act according to one’s morals, regardless of the outcome since it will always be virtuous. Moreover, the deontological view asserts that virtue in and of itself can be defined as that which one would wish to become a unive rsal law. In such a manner, the deontological viewpoint promotes the understanding that one should always seek to act in such a way that if their actions became a universal law they would have no issue with this. Naturally, this has a certain degree of the Golden Rule inherently built into the deontological approach to human behavior and ethical responsibilities. Yet, even if some of these approaches might not immediately be noted to have a strong or direct correlation to my professional code of ethics which have been discussed previously, they nonetheless can be applied to ethical situations in which the stakeholder is at something of a quandary with regards to what the best approach might be. Similarly, from the teleological standpoint, it must be understood that ethics and the code

The Victorian world does Dickens evoke in the novel Essay Example for Free

The Victorian world does Dickens evoke in the novel Essay What sort of a picture of the Victorian world does Dickens evoke in the novel? The first experience of Pips that Dickens shares with us is his first encounter with Magwitch, an escaped convict bound with those infamous iron chains around his legs that haunt Pip for an extensive part of the novel. It appears that there was a lot of criminal activity around at that time, and crime plays a large part in the novel right from the first chapter. To account for all the offences there were many penalties. Pip not only faces tickler as his punishment at home repeatedly, but he is then terrified of being found out about stealing from Mrs Gargery by the police, because of the threat of the consequences. Though his punishment would not have been as severe as his imagination would invent, the possible punishments for people in that period must have scared him immensely. He was always very aware of the Hulks near him (because of the gunshots), and he most likely knew about transportation and execution, as well as the threats that he had been given by Magwitch before, which could easily torment a young boy with a guilty conscience. I fully expected to find a Constable in the kitchen, waiting to take me up. When Pip arrives in London, we then see how execution was far more common than nowadays and that it was more of an accepted punishment, and even a publicly open event. In the novel there are also references to the gallows, hanging and whipping; all done explicitly, for spectators too. Even Pip is shocked when he finds out about this. This was horrible, and gave me a sickening idea of London Once Pip meets Jaggers, we see breaches in the whole system of justice as, if you have the money, it seems that you can often buy your innocence, especially when someone like Jaggers is prepared and unashamed to concoct lies and change the evidence for someone in court, just to win the case. This unfair system gave an inequitable benefit to the wealthy and made it almost impossible for a lower class and poorer citizen to be proven innocent, and more obviously, it made it impossible to determine true justice in a case. Victorian society was very money orientated and materialistic, and I imagine that Dickens himself was very cynical about the structure of ones life depending on your wealth, background, property and possessions. It worked out that the rich had endless advantages over the poor they were able to get better education, jobs, respect and status. Further more, as you were almost certainly given a higher opinion the wealthier you were, better services would be have been offered to those, and again they would, without hesitation, be given priority over the poor in any circumstance. The poor were more often than not very badly educated, and from the novel we can see that Joe was illiterate which was common for others like him. When Pip lived at the forge, he was only tutored very basically by Biddy. I struggled through the alphabet as if it had been a bramble-bush; getting considerably worried and scratched by every letter.

Effectiveness of Auditing in Corporate Business

Effectiveness of Auditing in Corporate Business UK Auditing Introduction The UK auditing and accounting market is one of the largest in the world with over 432 accountants per hundred thousand of population (Saudagaran, 2003, p.10), many of whom are employed in auditing firms. This paper will concentrate upon one aspect of the accountants role in corporate business, namely that of auditors. The author’s intention is to discuss and evaluate various aspects of the auditing market and duties with a view to reaching a conclusion regarding the effectiveness and efficiency of their role in the commercial market. Audit Market Over the past few decades the United Kingdom audit market has seen a significant level of consolidation from a previous position of eight competitors. The industry nationally, now worth in excess of  £2.4 billion per annum, is presently dominated by four firms, which are Price Waterhouse Cooper, Ernst and Young, KMPG and Deloitte Touchà ©. Between them, these firms prepare the audits for over ninety percent of UK listed companies, including all but ten of the FTSE[1] corporations. Below this level, there is a secondary tier of between nine and fifteen auditing firms. The big four dominance of the auditing marketplace presents serious problems for other firms who wish to enter the market. Primarily there would be the difficulty of cost together with the return on their investment into such a move. For example the largest auditing firm outside of the â€Å"big four,† has a revenue level, which is less than half that of the smallest big four firm, Ernst and Young. Add to this the economical factors of entrance and risk involved with competing against the dominance of the big four and it is not difficult to understand the reluctance of other firms to challenge the present positions (Discussion Paper, 2006). In addition to the challenges new firms would face from present organisations, they would also be faced with having to address the current perceptions of the firms needing auditors. The situation is that most of the FTSE corporations perceive that, outside of the â€Å"big four,† other firms would not have the experience, resources or ability to manage their auditing requirements. In addition, concerns regarding quality would also be one of the major problems that would need to be addressed. From the viewpoint of the regulators and the clients, there are concerns with regard to the low numbers of auditing practices that exist at the top end of the markets. Not only is there fear that further consolidation will reduce choice even further, but many corporate audit committee chairman believe that the present structure itself allows for insufficient choice. This is particularly true considering the fact that auditing firms cannot offer any other services to their clients, such as consultancy. The other area of the contraction of the audit market that causes worry to corporate managers and shareholders is the high increase in audit fees that has been seen during recent years as increasing corporate governance demands are implemented. Despite the concerns regarding auditor choice, in the main confidence in financial statements in the UK remains at a very high level with investors. In a conducted survey in 2004 (Virdi, 2004) over 86% of fund managers, one of the main sources of corporate funding and investment were satisfied with the standard of financial statements, and over 87% had a fair to great deal of confidence in the auditing process. The Audit Inspection Unit (Public Report, 2006) also seemed to be relatively satisfied with the present quality levels of audits being carried out. In general, whilst there is a reasonable level of satisfaction with current audit levels, the concerns regarding choice of auditors and the inherent problems of further consolidation within the industry will need to be addressed. In particular, there is a need to avoid the â€Å"big† firms achieving a monopolistic status. Audit Regulations Before 1980 and the Companies Act 1985, corporate auditors were required to be members of the four recognised accounting institutes of the UK. At that time, the industry operated on a self-regulatory basis, monitoring its own members (Gray and Manson, 2004, ch.4). This position was not seen as satisfactory as the potential for conflict of interest existed. In an attempt to address the conflict problem the European Union (EU) issued new rules, embodied in its 8th directive, which required governments to closely monitor auditors. Subsequent to the 8th directive from the EU and the Companies Act 1985, auditors needed to obtain licences to practice from a Recognised Supervisory Body (RSB). In the early 1990’s the government also set up the Financial Reporting Council (FRC) in a move to improve auditing reporting standards. However, as the main accounting institute’s applications to become RSB’s were accepted, ultimate control and inspection of auditors still at that time remained in the hands of the professions. Therefore, although the RSB have the power to withdraw or suspend licences, ultimately the decision still rested with the institutes. Whilst in some areas this was considered an appropriate way to address industry regulation, many felt that it still did not address the issue of conflict of interest. Because of this continuing disquiet, in the late 1990’s an independent body known as the Accounting Foundation was set up to take over some of the RSB’s responsibilities, specifically those of auditing practices. It was the problems associated with the Enron disaster (Matt Krantz, 2001), which prompted the most significant change in the UK auditing regulatory hierarchy. Resulting from this situation, much of the monitoring and regulation of auditors was transferred to the FRC[2], which was generally well respected and considered to have the independence that satisfy financial institutions and corporate shareholder concerns. This included the Auditing Practices Board. The FRC is also responsible for ethical guidance and auditing standard guidelines. Several bodies have been set up by the FRC to oversee, monitor and investigate all areas of the auditing profession. These include the Professional Oversight Board and Audit Inspection Unit, which have taken over responsibility for monitoring the RSB’s from the DTI. These units oversee and investigate audit firm actions and decision made throughout the audit process. The Accountancy Investigation and Discipline Board are also under the responsibility of the FRC. Whilst this unit can investigate cases referred from the RSB’s and the accounting institutes, it also has the power to launch independent investigations where the need arises. Therefore, whilst the RSB’s still control large areas of the auditing structure, such as inspection and investigation, their actions are accountable to the FRC. Although responsibility for monitoring, standards and investigation routines have moved away from the institutes, there are still those who are uncomfortable with the level of government involvement in the auditing industry, and these call for more state control. There is some merit in this view, particularly in view of the dominance of the â€Å"big four† members on the institute committees. A recent KMPG report (Copnell 2006), confirms that shareholders are seeking much more transparency regarding issues such as qualification, suitability and compliance of the external auditors. Ethics and Auditing One of the issues that have received most attention with regard to auditing is that of ethics (Gray and Manson, 2004). The behaviour and veracity of auditors has come under scrutiny over the last two decades. The objectivity and freedom from influence of auditors has become a major issue of shareholder concern globally, as University of Aukland (Cheung and Hay 2004) research confirms, and the UK is not an exception. Confidentiality, promotion and new appointment procedures are other areas where auditors and expected to act in an ethical manner. Historically, the difficulty was that there were no guidelines, monitoring or investigation procedures relating to ethical issues. Before 1989, the institutes own guides on ethical matters were seen to be inadequate. Post 1989, the RSB system made ethical compliance a regulatory part of the institute’s monitoring processes. However, this did not alter the control or investigative procedures for ethics. Following government reviews in the early years of the new millennium, and the transfer of the APB and to the FRC, responsibility on major ethical issues, such as integrity, objectivity and independence became more independent, although other ethical issues remained the province of the institutes. In addition, major investigation and complaint cases, particularly those considered to be of â€Å"public interest,† became the responsibility of the newly created Investigation and Discipline Board. To further address the ethical issues, the ASB produced guidelines (2004). These included five major statements and one for small entities. The first of these statements outlines the compliance requirements and the identification of threats to the ethics of audits that may exist. It further outlines the safeguards that should be implemented by audit firms to avoid such threats, including the review of the audit by an independent partner in the firm and the compliance with corporate governance rules and regulations. The second ethical statement deals with the relationship between the auditors and their clients. Within this statement, the ASB covers such items as financial relationship between the parties as well as issues that might arise from personal relationships, for example family connections or the employment on audit by the auditing firms of an employee of the client being audited. Whilst this statement allows auditors to employ experts for opinion purposes during the audit, it does stress that such experts must be independent. Therefore, this precludes an auditing firm from using the consultancy arm of its own firm. Statement three deals with the length of association with an audit. Whilst it does not call for regular changes in the audit firm itself, this statement does make provision for the terms of service of audit team partners and members who are conducting the audit, such terms being stated not to exceed five or seven years depending upon the position of the team member. The fourth statement concentrates upon fees, litigation, gifts and hospitality. With regard to fees, the statement stresses that these should be time and skill based and not determined by any other factor. Similarly, it dictates that the level of fees should not affect the intention to allocate adequate resources to the audit work. The statement further states that audit firms should not accept appointment in any cases where their firm, whether it is the auditing department or not, is involved in litigation with the client. Finally, the acceptance of gifts and hospitality is declared unacceptable unless â€Å"its value i s insignificant.† The fifth and final ethical statement deals with the issue of the provision of non-audit services to an audit client. It addresses how these pose a threat to the audit and what measures are needed to safeguard the audit firm from the perception that such a threat my have on their independence as viewed by others. Following on from the Enron disaster, where it was considered that the auditors had lost independence and integrity, there was an international effort to restore public confidence in the auditing industry by introducing a range of regulations and rules. In the US, the Sarbanes-Oxley Act (2002)[3] was introduced, which aggressively restricted auditors from providing other services to clients and made rotation of key staff mandatory. In the UK, the Combined Code[4] was used for similar purposes, incorporating many of the aspects and demands of the Ethical Statements. In the UK, whilst the government has set up independent regulatory bodies such as the FRC to deal with a range of ethical issues, including setting standards, monitoring and investigation into compliance, there is still little statutory requirement. Although the institutes themselves may feel that the ethical structure is too extensive and stringent, there are those who hold the opposite view. However, it is apparent that ethics and integrity are of major importance when it comes to protecting the business stakeholders, including shareholders and creditors. Incidences such as Enron have clearly shown that to leave the monitoring of such areas solely within the control of the profession does not provide the degree of protection required by other stakeholders and that this can only be achieved by independent external bodies. Legal Actions against Auditors Litigation against UK auditors is a complex area. In essence, any proposed litigation will be dealt with under civil law, in particular the law of contract, where there is breach of a contract between the auditor and the client, or tort law, where there is a claim for negligence made by a third party, such as banks and shareholders (Gray and Manson, 2004). The outcome of most disputes of this nature is normally based upon previous case law. The most prevalent cases against auditors tend to occur following client insolvencies, after takeovers and mergers and in incidences of fraud. From the plaintiff’s (claimants) aspect and for their case to succeed, they have to prove that it was reasonable to expect that the auditor owed them a duty of care and that, as a result of sub-standard work or negligence on the part of the auditor, they have suffered a loss. In terms of auditors, perhaps the most defining case in terms of the above issues is that of Caparo case[5]. In this case, the auditors had given an unqualified certificate to a corporation, which the plaintiff relied upon when making a takeover. It was subsequently revealed that the profits had been overstated. Thus, the plaintiff sued for breach of contract and negligence in tort. In settling the case is was adjudged that in the matter of contract the auditor’s responsibility, as defined in the Companies Act, was to the company as a separate entity, not individual shareholders. With regard to the question of negligence it was held that the condition of â€Å"proximity,† or relationship between the auditor and Caparo, a core issue when deciding whether negligence has occurred, was not sufficient. It was stated that the auditor could not have reasonably expected the plaintiff to have relied upon their statements for actions they took, and therefore could not be held to be negligent. This approach and definition has been held in most subsequent cases. However, in 2002, a case between Royal Bank of Scotland and Bannerman Johnson Maclay appeared to change the position in Scottish Law (Glyn Barber 2002), although this does not apply to the English courts. Here the auditors were found guilty of negligence to a third party. To address the potential for claims, one of the conditions imposed by the RSB was that auditors must have professional indemnity insurance. Whilst most insurance companies sought to settle potential claims out of court, it did lead to continual premium increases. This, joined with the fact that the structure of auditing firms meant individual partners faced the prospect of losing all personal assets, led to increasing concern in the industry. To address these, and mitigate the fear they might lead to further industry consolidation, the Companies Act 1989 allowed audit firms to become limited liability companies. Auditor protection was further enhanced in the Companies Act 2006[6], by allowing them to reach agreement with shareholders to cap their contractual liability. From the foregoing it is obvious that not only is it extremely difficult to succeed in a liability case against an auditing firm, but that the industry generally has been very effectual in creating greater levels of protection for their firms and individual employees in recent decades, although as a recent article (Lawsuits threaten US audit firms, 2006), shows, the threat has not been totally eliminated. However, other stakeholders are not satisfied with this position but it seems that, unless direct fraud or illegal acts can be proven, there is little chance of challenging audit firms providing their audits have been performed within the confines of the regulations and rules that have been imposed upon them by their institutes and the independent monitoring bodies, such as those within the Financial Reporting Council. Conclusion Over the past three decades or so, it can be seen that there have been substantial changes made within the auditing industry. Whilst there has been improvement, both regulatory and statutory, in the conduct and standards of audit work, there are still areas that need to be further examined. Firstly, although the consensus is that standards are satisfactory, concerns over independence and transparency of reporting remain. Secondly, the concentration of major corporate audits into the â€Å"big four† firms does raise issues. These include the fear of consolidation, lack of competitive fees and difficulties in changing audit firms, as well as the problem of choosing firms for non-audit financial, accountancy and consulting work. Lastly, the issue of litigation and the audit firm’s ability to create protection against such action has caused some distrust. A possible solution to some of these issues couple is to ensure that any further mergers are referred to the monopolies commission and, from an independence viewpoint, to look at the feasibility of de-merging the auditing arms of the firms from their other services. References ASB Ethical Guidance (2004). Retrieved 5 January 2007 from http://www.frc.org.uk/apb/publications/ethical.cfm Barber, Glyn (2002). Can you still bank on an Audit. Accountancy Age, UK. Cheung, Jeff and Hay, David. (2004) Auditor Independence: The Voice of Shareholders. Business Review. Volume 6, issue 2. University of Aukland. Copnell, Timothy (Director) (2006). Shareholders’ Questions 2006. Audit Committee Institute KPMG LLP. UK. Discussion Paper (2006). Choice in the UK Audit Market. Financial Reporting Council. Retrieved 6 January 2007 from http://www.frc.org.uk/images/uploaded/documents/Choice%20in%20the%20UK%20Audit%20Market%20Discussion%20Paper4.pdf Gray, Iain and Manson, Stuart (2004). The Audit Process: Principles, Practice and Cases. Third edition. Thomson Learning. Krantz, Matt (2001). Accounting rule for energy companies eyed. USA Today. 3 December 2001. Lawsuit threaten US audit firms (2006). Accountancy Age. 18 September 2006. Public Report (2006). 2005/6 Audit Quality Inspections. Audit Inspection Unit. Retrieved 6 January 2006 from http://www.frc.org.uk/images/uploaded/documents/Choice%20in%20the%20UK%20Audit%20Market%20Discussion%20Paper4.pdf. Saudagaran, Shahrokh M (2003). International Accounting: A User’s Perspective. 2 Rev. Ed. South Western College Publishing. UK Virdi, Alpha A (2004). Investor Confidence Survey 2004. The Institute of Chartered Accountants in England and Wales. Retrieved 7 January 2006 from http://www.icaew.co.uk/index.cfm?route=116714 1 Footnotes [1] Financial Times Stock Exchange [2] Financial Reporting Council [3] Available from http://www.sec.gov/about/laws/soa2002.pdf [4] Available from http://www.frc.org.uk/documents/pagemanager/frc/Web Optimised Combined Code 3rd proof.pdf [5] Caparo Industries plc v Dickman [1990] 2 AC 605, 618 [6] See Companies Act 2006, section 535