An Analysis of Antwone Fisher Essay

Abstract Antwone Fisher is a story about a young man and his life as he grows from an abandoned child to a young petty officer in the Navy. But the crux of the story centers on his reactions to all of the negative events of his life. It is based a true story and has some reoccurring themes throughout. However, despite these reoccurrences, the messages are subtle and this where the soul of the story resides. Read more: Good people David foster Wallace summary  essay An Analysis of Antwone Fisher The movie Antwone Fisher is a personal narrative about a young African-American man’s struggle with his past. The main character is Antwone Fisher, a Navy Petty Officer whose father was killed two months before his birth and mother abandoned him shortly after his birth. Antwone is raised in an abusive foster home by Rev. Tate and his wife Ms. Tate. After an argument with Ms. Tate, Antwone is kicked out of the foster home and forced into a life of homelessness as a teenager for a short period of time and then joins the Navy. Once aboard ship, he is directly involved in a fight and is sent to see a Navy psychiatrist, Dr. Jerome Davenport. Antwone’s reluctance to talk to Dr. Davenport during the initial visit, results in Dr. Davenport informing Antwone that his first session doesn’t start until he begins to talk and that there will only be a total of three sessions. Eventually, the two develop a working relationship that evolves into something more meaningful as Ant wone begins to open up and talk about his past. The movie begins with Antwone dreaming of himself as a young boy, standing out in a field all alone facing a barn. He is greeted by a man who takes his hand and leads him into the barn filled with his all of his ancestors standing around a long table. The table is covered with food and as Antwone is lead to the head of the table, he takes a seat. A plate of pancakes is placed before him. Abruptly, the sound of a cow bell followed by the sound of a gunshot awakens Antwone out of his dream and he realizes he is actually lying in his bunk aboard ship. This dream is significant for a couple of reasons. The fact that Antwone is surrounded by all of his ancestors implies how much Antwone wants to have a sense of belonging and acceptance within the context of a family. Taking a seat at the head of the table represents the desire to feel proud about his family, as opposed to shame about the lack of his familial upbringing. This dream is not the only incident of its kind, as Antwone’s past is played out through a series of recollections that gives the viewer insight into whom Antwone Fisher is and why he behaves the way he does. After awakening from the dream, Antwone heads to the ship’s bathroom to groom himself for the day ahead. While Fisher wipes his face, a Caucasian shipmate asks â€Å"Is there something on your face.† Fisher ignites into a rage, punching and choking him. This incident aboard ship is another indication of the anger that resides within Fisher. More importantly, understanding why this anger is present is central to understanding the character. Through his visits with Dr. Davenport, Antwone slowly begins to recount his past; including instances of abuse and neglect he suffered at the hands of Miss. Tate while growing up. In the first session, which does not begin until Antwone decides to talk, he tells Dr. Davenport about how his mother failed to come claim him after her release from prison and Antwone spends the first two years of his life in an orphanage. Dr. Davenport then asks the question, â€Å"How does this make you feel.† Antwone exclaims, â€Å"Rainy days.† â€Å"Kids expect it to rain sometimes but for one kid it rained too much.† This is a subtle but important metaphor that Antwone uses to describe how he felt as a child; like a kid who wants to go out and play but can’t because of â€Å"rainy days .† Again in this case, the subtlety in what is not being said by the client is just as important as what is being said. This description infers the condition of someone who, because of circumstances not of his own making and beyond his control is being restrained from activity. It infers a lack of freedom. During Antwone’s second session, he describes how Miss. Tate psychologically abuses him and his foster brothers, Keith, whom Antwone describes as being half white and Dwight. He tells Dr. Davenport how Miss. Tate beat them and constantly called them â€Å"nigger†, although she herself was black. Fisher goes on to tell Dr. Davenport about how she often pitted one child against another and told the darker-skinned Dwight and Antwone that they were not as good as the lighter-skinned Keith, although neither of them escaped being called â€Å"nigger†. Then Dr. Davenport asks Antwone if Miss. Tate was ever nice to them. Antwone says yes, and refers to those times when she was nice to them as â€Å"chummy times†. He goes on to say that he could tell what kind of day it would be when he awoke by the scent in the air. If the smell of grits and eggs or wet pavement was in the air, he had to watch out the entire day, but if the smell of pancakes was in the air, it was going to be a good day. This symbolism is referenced in the first scene of the movie during Antwone’s dream. In the dream, when he takes a seat at the head of the table, a plate of pancakes is placed before him. The pancakes represent â€Å"chummy times†. These times represent the periods when Antwone felt free from the persistent harassment and scolding of Miss. Tate. When asked if Miss. Tate cooked pancakes often, Antwone replies, No sir. The second session ends on this note. The third session begins with Antwone telling Dr. Davenport about his dream the night before. More importantly, he tells Dr. Davenport about the confrontation with Miss. Tate that led to him being kicked out of the Tate home. The confrontation culminates in Antwone taking the same shoe from Miss Tate that she was trying to beat him with. Antwone described the feeling of power during this moment. He said, â€Å"It felt like I won a prize† (Fisher, 2002). Since birth Antwone Fisher never had control over his own life. The â€Å"prize† Antwone is describing is the feeling of being in control over his life for the first time. Dr. Davenport gives Antwone a book called The Slave Community, and explains that what he went through with the Tates was in part due to result of the treatment that slaves received from their masters during slavery and then is passed on to the slave’s children, generation to generation right on down to the Tates. This too is an important aspect of the counseling relationship between the two, because although it does not justify, at least it explains some of the behavior of the Tates, which might help Antwone to understand some of what he has gone through. Dr. Davenport explains that we all have choices and it is up to each individual to make the right choices. He goes on to say that despite the fact that Antwone has the right to be angry, it is up to him to channel that energy constructively. He tells Antwone to use that energy to benefit himself. Dr. Davenport then informs Antwone that this completes their third session and that he will recommend that Antwone be given a second chance to remain in the Navy. As Antwone leaves Dr. Davenport’s office the impression is one full of anxiety as Antwone rushes out of the office. However, after experiencing another incident aboard the ship, where Antwone’s anger nearly embroils him in a fight, he returns to the waiting area of Dr. Davenp ort’s office and is the source of a scene where he gets the undivided attention and angst of Dr. Davenport. Antwone explains that he feels lost and doesn’t know what to do and walks out of the office, leaving Dr. Davenport speechless and in thought. After some consideration Dr. Davenport contacts Antwone aboard his ship and informs him that if he is willing, they can continue their sessions after working hours. It is from these sessions that the therapeutic relationship changes into almost a father /son relationship. Apparently, Dr. Davenport made the decision to cross the therapist/client boundary in order to help Antwone. I believe that this was a conscious choice on behalf of Dr. Davenport despite the risks involved. Despite the attempt by Dr. Davenport to modify Antwone’s behavior, he is involved in yet another fight while on liberty, and is detained by the proper authorities. When Dr. Davenport is notified, he goes to see Antwone to discuss what happened. After a brief explanation, Antwone tells the doctor about how he was sexually abused repeatedly by a baby sitter as a boy. Antwone would seek refuge at his best friend Jesse’s house. Jesse was the only person that Antwone ever told about the sexual abuse unti l Dr. Davenport. It is important to note here what caused Antwone to react violently this time. Antwone has trigger points that cause him to dissonance and the only way he knows how to handle this dissonance within him is to react the way he does. These trigger points are all issues from his past. Unresolved issues that he has yet to deal with and the shame that goes along with those issues. The lack of a family structure and abandonment issues, the racial issues and self-hatred, the lack of being in control of his life, and the sexual abuse are all points of contention within Antwone Fisher that cause him to want to fight the source of the dissonance at that particular time. Anything that can remind him of his shameful past can trigger an episode. After a Thanksgiving Day invite by Dr. Davenport, Antwone is again reminded of his â€Å"inadequacy† when Dr. Davenport’s father innocently asks the question, â€Å"I bet you miss your mother’s holiday cooking. Don’t you† (Fisher, 2002). Instead of reacting with anger Antwone quietly excuses himself from the table, and retreats into another room. This nonviolent reaction represents growth on Antwone’s part. Shortly thereafter he is joined by Dr. Davenport. Antwone hands him a poem that he wrote. After reading the poem Dr. Davenport advises Antwone about how important it is that he locate his biological family. Antwone responds with, â€Å"Why do I need my family when I got you doc† (Fisher, 2002). It is at this point when Dr. Davenport realizes that the risk he took to allow Antwone to breach the client/therapist relationship may have unintended consequences that he failed to consider. Antwone has become comfortable in knowing and meeting Dr. Davenport’s family, but this is not what he needs to keep growing into the person he needs to become. To keep growing into that person, Antwone needs to seek out his own biological family so that all of the unanswered questions can be answered. Dr. Davenport realizes this now and knows what he must do. Dr. Davenport meets Antwone aboard the ship to tell him that the time has come to end their sessions. Breaking the news to Antwone results in him feeling abandoned all over again and his anger rises to the surface once more. This time there is a constructive purpose, as his anger yields the recollection of what happened to his childhood best friend, Jesse. Antwone tells the story of how Jesse was shot and killed trying to rob a neighborhood store. Antwone witnessed the entire ordeal and remembers how he heard the cow bell ringing above the store door after seeing his best friend shot dead on the floor. Again this is symbolism from the first scene in the movie where Antwone is awakened out of his dream by the sound of a gunshot and the ringing of cow bells. These sounds are auditory reminders of that incident and the day that his best friend â€Å"abandoned† him. Dr. Davenport hugs Antwone and tells him to contact him once he finds his family to tell him all about it. From this point the stage is set for Antwone to locate his biological family. Antwone takes leave from the Navy and travels to his hometown Cleveland, Ohio, to find his family. On the day he arrives it is raining. The trip turns out to be a first on several fronts as Antwone loses his virginity, confronts Miss Tate and the woman who sexually abused him as a child. He also receives an important piece of information, the name of his father, which he never knew. Using the area phone book Antwone uses this information to track down some possible relatives and sets up a meeting the next day. On the following day it is raining again as Antwone meets his prospective aunt and uncle and is taken to meet his mother, whom he has not seen since birth. Upon arrival Antwone is timid and walks up to his mother’s place to meet her. After entering, he meets his mother, who reacts with shock after seeing her first born son. Antwone’s first question is â€Å"Why did you never come for me (Fisher, 2002). He asks several questions and then proceeds to tell his mother about his life and telling her how he has longed for her for many years. He wants his mother to know what kind of person he has become . That he is a good person and a good man. He kisses her on the cheek as if to say â€Å"I forgive you†, and walks out of the apartment. After returning to his aunt’s house he is greeted by many members of his newly found family and introductions ensue. Then he is lead to two doors that open to reveal the elders of his family, sitting at a banquet table. On the table lies a feast, in celebration of his homecoming, including pancakes. Antwone Fisher sits down at the end of the banquet table and is given an approval by the eldest elder and once again it is what is not said during this moment that carries the most weight. The rest of the family rushes in to begin the feast. After returning to the Naval base Antwone waits outside Dr. Davenport’s office and when Dr. Davenport comes out, Antwone tells him that he has met his family and thanks him for his influence. Alternately, Dr. Davenport thanks Antwone for his effect on his life also. The Antwone Fisher story is about confronting the past, and learning from the present. It is a story about the power of relationships and second chances. Ultimately, it is the story about the self-determination of a young man, and his journey from shame and brokenness to forgiveness and wholeness. Let the church say Amen. References Fisher A 2002 Antwone FisherFisher, A. (2002). Antwone Fisher [Motion Picture]. : Twentieth Century Fox.

Love for Cooking Essay

To Be Graded Goal: In this paper I tried to open to different ideas to cooking opposed to giving directions about how to cook. I tried to provide each reason with two examples to give readers a better understanding about what food can really be about. Evaluation: I feel like I did good on the overview on covering all the basics on cooking to where it’s understandable and relateable opposed to writing is as a recipe or directions list that most people would think cooking is about. Cooking a satisfying dish has three aspects. The first aspect that is usually the most important is eating with the eyes. An example is how the dish is plated, how it smells, and how appealing and appetizing it looks to the eye. Another example that compares to the first example is that if food is plated sloppy or looks and smells unappetizing, it generally doesn’t catch peoples attention. A second aspect that relates to the first aspect is using fresh ingredients. Using fresh ingredients means a healthier meal, and also getting natural vitamins, minerals, carbohydrates, and ect. Another example is using fresh food opposed to processed food, because everyone wants to knows what they’re eating. One last aspect is making the dish taste fantastic. A dish that tastes good has people eating more of it, even though it might not be good for them to over-stuff. Another reason is people asking for the recipe or asking the chef to prepare their meals boost confidence in the chef knowing she made a good meal for everyone. One thing that will always remain is that feeling of providing something delicious for the community that has them cominging back and a sense of happiness and successfullnes in a chef.

Theology PAper

Theological Discernment and Cultural Exegesis of the Movie Life Is Beautiful Life Is Beautiful (1998) is one of the most memorable and original movies I have ever seen. It is not surprising for me, that the movie received so many great awards such as the grand prize at Cannes Film Festival and three Academy Awards, including Best Foreign Language Film and others. The central Idea of the movie Is to give people the understanding that it does not matter how much death, evil, and ugliness happens in the world there is always hope and good.To understand that goodness, truth, and tatty of the relationships and human life finally triumph at the end despite of evil that Is made by Nazi military. After watching this movie 4 years ago, It really did make me think very much about life itself. At that time I was very concerned about my future and career opportunities, but finally I realized that nothing is more important than love and close relationships with people I love. This is the main rea son why after seeing the name of the movie In the list, I knew It will be my first and the only choice of the movie would Like to write about.The movie Itself portrays us a really rethinking story about a family love and their relationships with each other. It is a story of the main character – Guide, his son -Joshua and wife – Dora not in favor of Nazi troops who were continuously sentencing Jewish people to death only because of their race during the World War II. I could say that the two main characters of this small family, Guide and Dora, are showing a really strong love to each other that makes them able not only serve each other but also sacrifices for each other's sake of good. For me this Is like two movies in one.All this story Is presented Like two efferent lives from beautiful beginning to an unexpected suffering story that make us realize how easily a life can change, in particular when you least expect it. The first part of the movie presents us incredibl y beautiful days where the plot takes is to the small village of Italy filled with an inspiring love story from the very first minutes when two extremely different people saw each other. Guide was as a Jew waiter who came there to his uncle with a dream to open his own book store, and suddenly by accident met an engaged Italian girl.Unfortunately, after 5 years living happily gather, everything falls apart and changes. A breathtaking love story turns into to a horrible exile during the World War II where Jewish people are taken to the concentration camps for work and death. The movie itself is portrayed in a very interesting structure. From the very first sight we realize that it should be extremely heartbreaking due to the fact that such hard topic as an exile and death of innocent people Is unquestionably accepted as a very cruel thing to do to the whole community. N the contrary, the movie presents exile In a way of game and fun. Guide here is a father who does his best to keep h is son from finding out the wicked truth about their situation in the camp. It is his primary goal to keep the son safe, while he Is trying to find out the way how to release his family from the camp and at the same time keeping German troops from finding this out. For his son, Joshua, the camp is presented as a competition where he is supposed to pursue all the given instructions.If he does that, he will get more points and win the main prize – tank. I OFF protection of a son. For us it can be an example of Guide commitment to his family in very Christian way, because he is following Gods' words from the Bible. He is doing exactly what he calls husbands and fathers to do – to take responsibility for their families: â€Å"Behold, children are a heritage from the Lord, the fruit of the womb a reward. Like arrows in the hand of a warrior are the children of one's youth.Blessed is the man who fills his quiver with them! † (Psalm 127:3-5) Yes, the movie is talking a bout the war of good and evil, but for me Guide and his dedication to his family shows that it also presents us the beauty of human spirit, faithfulness and soul. Guide is like a real Christian serving his family, in the movie itself an uncle Eloise once told Guide that mire's serving. You're not a servant. Serving is a supreme art. God is the first servant. God serves men but he's not a servant to men. Guide in the movie becomes the best example of a servant, no matter that he serves his family in his own way, he does not become humble, but rather he is perceived as a hero who is doing everything he can to save from harm his family. Guide served both, his son and a wife when he was going to look for Dora and in some moments of the movie emending her that both of them are still alive. It is Just as the Son of Man did not come to be served, but to serve, and to give his life as a ransom for many. † (Matt. 20:28).He is doing this without event thinking he is a servant; he is lik e Jesus who served people for their good, with thinking to get something in return. Guide is not the only one in the movie who shows his love, serves, and sacrifices for his family. His wife, Dora does it as well, as a real Christian. From the very begging to the very end she is doing what she can to show love and dedication to her family members. She as a woman from a prominent Italian family would have never had to go to such a horrifying place as a concentration camp.Unfortunately, due to the fact that her husband and son were Jews and had to be exiled, she showed her bravery and dedication. Right after the moment she found out that her Jewish husband and son have been taken by German soldiers, she went to the train station and tried to convince the soldiers that they have made a mistake. Sadly, an officer denied it of being a mistake and insisted her; she doesn't belong there and has to go home. Dora id not do that, she demanded to be put on the train with the other people and b e taken to the concentration camp.Despite the fact that she was Italian, came from a very good family, she with no doubts has chosen to identify herself with Jews, the people who have been condemned. She gave up her own life and showed pure love and devotion to her family. Finally, in the end of the movie we are made to realize how beautiful this father-son game really is. Despite its setting in the context of death and cruelty Guide is able to inspire us for faith and believe in good. A father to only serves his son from the very first second there comes harm to him, but also shows his devotion by sacrificing his own life in order to keep both, his wife and son safe.He is doing everything he can to save both of them as a true, loving father and husband would do. Guide offers a life of imagination to his son that is beautiful, even though he is very exhausted and oppressed, since he was working hard during the day in the camp. According to Russell B. Ramsey (n. D. ) Guide reflects J esus' words in the Bible, â€Å"Greater love has no man than this, that he lay down his life for his friends On. 5:13). † He laid down for his family and was very strong psychologically not to joke and fun instead of going to panic.This was a very courageous thing to do, and we can see how strong a man can be in situations where he has to protect his own family. To sum up, the movie is very unique, because of the authors' ability to unite both, comedy and tragedy to one movie that is in general very hard to do. From the funny beginning it shifts to a tough story in a concentration camp while still maintaining elements of fun. Guide gives his son the gift loving and not knowing what is happening in reality. He does not mention the real truth about the camp and evil that surrounds them there.

Outline the customer decision-making process and the influences on Essay

Outline the customer decision-making process and the influences on customer behavior - Essay Example For example: the customer realizes that he/she is on a very unhealthy diet and the cafes they eat in offer very unhealthy food. The marketers need to realize that consumers need a cafà © where they can obtain affordable food and the food should be healthy. Once the need has been identified by the consumer, next the consumer starts looking for alternatives to satisfy that particular need (Longenecker, 2012, p.57). After identifying alternatives, the customer is involved in the practice of evaluating these alternatives in order to select the best option that satisfies his/her needs (Hoyer, 2001, p.193). While looking for options the customer first looks for options he already knows about and is available in the market. The customer is mostly aware of only those brands and options that have advertised their goods and services in an aggressive manner. For example: While locating a cafà © where an individual can eat healthy food at reasonable prices, the customer may look at various options available to him/her. Once the customer has evaluated all its options, they will make the purchase decision (Longenecker, 2012, p.425). The purchase decision is dependant on various factors including how well the brand have been advertised, customer will always go for those brands that have been advertised well enough (Berkowitz, 1996, p.125). The purchase decision is even dependant on the accessibility of the option. For example: if the customer wishes to eat healthy at a cafà ©, then he/she would select a cafà © that offers healthy food. The third element on which this decision is dependant on is whether the customer has made a planned decision or has made a decision spontaneously. For example: while locating cafes that offer healthy food, customer will look at the sales representatives of the cafà © and the over all environment of the cafà ©. These decisions can be taken into account by

Franchising - marketing Essay Example | Topics and Well Written Essays - 2000 words

Franchising - marketing - Essay Example property rights or inventions or special characteristics of a business owned by the other party (Franchisor) based on payment as determined by the Franchisor for supplying or marketing certain products and/or services. The Franchisor and the Franchisee can be entities or individuals†. The objective of this research is to analyze business scenario in Indonesia and how may it help a franchising business. This paper will examine food & beverages and saloon franchising business in Indonesia and will try to clarify the process and the market scenario in Indonesia. It will try to answer the question that which one of the franchise (food & beverages or saloon) would be more workable in Indonesian market. In particular, this paper will study McDonald’s food & beverages and Tony & Guy’s saloon franchising business model and their suitability to Indonesian market. McDonalds is the worlds largest chain of fast-food restaurants. Hamburgers, chicken, French fries, milkshakes and soft drinks are main items that a McDonald’s offers. More recently, it has also added salads, fruit, snack wraps, and carrot sticks to its menu. McDonalds Corporation has developed a unique franchise business model. In addition to ordinary franchise fees, supplies, and percentage of sales, McDonalds also collects rent, partially linked to sales. As a condition of the franchise agreement, the Corporation owns the properties on which most McDonalds franchises are located (www.mcdonalds.com). TONI&GUY is considered as the most powerful hairdressing brand in the world. The company is constantly evolving artistically and commercially. It offers the best education on the planet and boasts fabulous product ranges and a dynamic and modern image.  Moreover, TONI&GUY is  the only hairdressing company to be awarded Superbrand status and they truly represent the catwalk-to-client philosophy (www.toniguy.com). TONI&GUY offer a lifestyle choice, not just a hairdressing appointment. Within the salons,

'Give an account of the main mosques of Samarra' and al-Fustat in the Essay

'Give an account of the main mosques of Samarra' and al-Fustat in the early 'Abbasid period.' - Essay Example Through a discussion that begins with first developing a basic understanding of the function and form of Mosques from the medieval period, then moving through a discussion of specific structures, an exploration of the Mosques from the Abbasid period can be made in order to better understand the importance of these great structures. Function In attempting to study the architecture of the Islamic world, Hillenbrand suggests that one of the primary difficulties lies in the terminology that is used. This is due to the multiplicity of purposes that each building would serve as a function within the culture. He states â€Å"Small wonder that one and the same building could be designated by a string of descriptive terms if each did in truth refer to some aspect of its regular function†.1 In examining the ways in which the buildings of the Islamic middle ages were used it is clear that that mosques were not only used for worship, madrasas were not only used for education, and neither were mausolea used just for burial. The many needs of the culture were fit into the buildings through multiple functionalities, thus the first understanding of such buildings must be made through the idea of function. In discussing function, the first problem that can be seen in studying Islamic buildings is that there is little in the way of written information on the building of these structures. Technical renderings and information about the circumstances of how these buildings came into being are few and far between, allowing for only the buildings themselves to serve as objects of study on their construction.2 Although there is suspicion that the Islamic religious aesthetics influenced the building of Mosques during the medieval period, there is no explicit reference known or accessible to Western cultures that suggest that this is the case. Therefore, in studying the function of such buildings, one must look at the building itself to try and access this aspect and the culture in order to understand the development of needs for which the building served as a solution for cultural needs. According to Meri and Bacharach, however, most Mosques of the medieval period were designed after the creation of house that was build for Mohamed in Medina, which is located in Saudi Arabia. Literary evidence of the form of this house is more relevant than the archaeological as it is described as having a â€Å"large walled courtyard with entrances on three sides and two covered porticos, the larger of which functions as a sanctuary for the faithful where they may find shelter from the sun during prayer†.3 The original orientation of the qibla wall, the wall of the larger portico, was originally facing towards Jerusalem, and then later towards Mecca, thus providing for the importance of orientation when building a Mosque. The small portico was used as a place of shelter for those who were poor, thus setting up the division of classes within the Mosque cultural usag e. The three basic elements developed from this original structure were the courtyard for the gathering of the followers of Islam, the sanctuary for prayer, and the qibla wall.4 Form Hillenbrand lists three distinct areas in which form can be discussed. The first is in hierarchy, the second is in

Absorption costing and marginal costing compared Assignment

Absorption costing and marginal costing compared - Assignment Example In contrast to this, marginal costing, which is also called variable costing, takes into account only the variable cost as product cost for the calculation of profit. The profit calculation under this method involves two stages, namely contribution and profit. Contribution is the difference between sales proceeds and variable costs. The calculation of contribution is essential in certain types of firms where there are many period costs and also it is necessary to calculate the costs of each product and / or department or process. Once contribution is ascertained, the next step is the computation of profit of the business, which represents the overall profits of all product, department or process, by deducting fixed expenses from the contribution so achieved. If the contribution exceeds the fixed costs, the resultant figure is known as profit. When it is negative, the firm is incurring a loss. There are also chances of both contribution and fixed expenses being the same, such a situat ion is called no profit no loss point or technically, break-even point. Under absorption costing, all costs whether fixed or variable are treated as product costs. The cost units are made to bear the burden of full costs even though fixed costs are period costs and have no relevance to current operations. Under the marginal costing technique, however, only variable costs are treated as product costs and the fixed costs are transferred to costing profit and loss account in full to be deducted from the contribution to ascertain profit/loss Under absorption costing technique, inventories of work-in-progress and finished goods are treated at full costs, while marginal costing values finished and work-in-progress inventory at their variable cost. Naturally, the method of valuation has the effect of carrying over fixed cost to the subsequent period under absorption costing and this will not happen in the case of marginal

Miriam, Naomi,Esther, and theWisdomWoman Essay Example | Topics and Well Written Essays - 500 words

Miriam, Naomi,Esther, and theWisdomWoman - Essay Example The Hebrew word is actually closer to the meaning of righteous than innocent. Elihu therefore explained that God does not do evil and only brings upon people what their conduct deserves (34:10-11). Further, he points out that people cry out under oppression to plead for relief yet they fail to turn to God (35:9-10). Elihu then reassures Job that God does not despise men (36:5) and "He does not take his eyes off the righteous" (36:7). The gist of Elihus talk is that obeying God is necessary so that people can then spend the rest of their years in prosperity and contentment (36:11). In effect, his attempt is to extol God in the eyes of Job and proclaim Gods magnificence "beyond our understanding" (36:26). A more open response from God himself was given in the whirlwind (38-41) after He rebukes Job for expressing words without knowledge (38:2). In the film Bruce Almighty, the problem of suffering is brought out when Sharri asks Jeff why there is so much pain in the world given that God is so gracious. Dan is even more skeptical of Gods very existence as a result of the suffering he sees. A point is made that to be God, you cannot mess with freewill. In response, Sherri asks Jeff how love and freewill relates to the pain and suffering present in the world. This explains the problem of suffering, as was experienced by Job, by highlighting the real purpose of men and their suffering. Gods perspective is that He desires to have a loving relationship with his creatures. Thus, the problem of suffering is linked directly with this desire because it is the separation that actually causes suffering. Moreover, as long as freewill exists, so too will suffering. Both the Book of Job and the movie are similar in presenting characters who question the goodness of God amid the suffering they see in the world and their own lives, and presents numerous

Technical Description of the Process of Sleep Essay

Technical Description of the Process of Sleep - Essay Example Other equipment used in support with EEG, is one that measures eye movements that is called electrooculogram or EOG. The Electromyogram (EMG) on the other hand measures the muscle tension under the chin of a subject. As stated in Sleep-Information about Sleep, the practice in studying sleep pattern is EEGs, EOGs, and EMGs are recorded simultaneously on a continuous moving chart paper. This then determines the activities of three aspects – the muscle activity, the brain activity, and eye movements. The NREM sleep and REM sleep occurs in a cyclic manner during sleep state (Sleep, Sleep Disorders, and Biological Rhythms. They interchangeably happen to an individual during his sleep. Sleep starts with periods of NREM and then REM. NREM state has four different stages as determined by the frequency and amplitude (brain wave’s magnitude of periodic variation) of the brain activity. The first NREM stage is characterized by very light sleep. NREM Stage 2 has special brain waves called sleep spindles (burst of brain activity visible on an EEG) and K-complexes (brief high-voltage peak in EEG as defined by Wikipedia.org). Stage 3 and 4 of NREM is described by slow brain waves and in Stage 4 of NREM, it is hard to wake the person up. NREM stage 4 is deep sleep and cannot easily be awakened by external factors. During NREM, the muscle activity remains active and body function is the same with the waking state. The difference is that there is no eye movement.

Risk Profiling Of Hazards Due To Operation of Autoplast Ltd Essay

Risk Profiling Of Hazards Due To Operation of Autoplast Ltd - Essay Example This paper illustrates that considering the present scenario of chemical leakage from the storage plant of AutoPlast Ltd. and contamination of water of River Cruze and subsequent outbreak of fire leading to the health problem of the surrounding housing estates, village and fish market, there is a dominant upheaval from the local community against the operation of AutoPlast Ltd. It is evident that there would be political intervention due to mismatch and fulfillment of interest of the political parties leading to several agitations and discussion between the management of AutoPlast Ltd. and the political entities. Political intervention would lead to the demand of hefty compensations for the health-affected people and any disagreement on mutual points would lead to unplanned expenditures of the company that is likely to affect the profit margin of AutoPlast Ltd. Although AutoPlast Ltd. is considered to be a major player in the local economy employing several local people surrounding t he river Cruze, the present scenario of fire outbreak due to the operations of the company leading to respiratory and health issues of local mass would generate a sense of disloyalty and hatred towards the brand of AutoPlast Ltd. and hence they would have a tendency to reject its products leading to the fall in production and price of AutoPlast Ltd. Thus, the economic risk of AutoPlast Ltd. in the present scenario needs to deal with in a strategic manner by the management of the company. Considering the present scenario of AutoPlast Ltd., the society has shown some tolerance to the company as it employs a majority of the workers in the local community. But considering the extent of damage in terms of life and death and the psychological impact on the society due to the presence of stimulants, the extent of risk that AutoPlast Ltd. is going to bear in terms of goodwill and subsequent volume and value of sales is considerable.

Role of currency futures in risk management Essay

Role of currency futures in risk management - Essay Example Forward contracts have certain advantages over currency futures but their disadvantages cannot supersede the advantages provided by currency futures. Because of their standardized features and a high liquidity in the market, currency futures have gained widespread importance. Even with the advent of sophisticated derivative instruments such as options, yet the currency futures lie ahead of them because of the cost factors and their advantages in providing superior performances in covered hedges. Introduction In the contemporary world, currency risk management is gaining a widespread importance because of the globalization. Companies and individuals who are exposed to foreign exchange risk, which implies that either they have imports or exports which will cause their domestic purchasing power to decline by converting a foreign currency to a home currency will always aim to minimize this risk. These currency risks arise during certain conditions; when the firm or businesses have assets or liabilities which are expressed in terms of foreign currency. We can define foreign exchange risk more specifically as the risk faced due to fluctuating exchange rates. For instance, if a Malaysian businessman exports palm oil to one of the European countries and if he expects payments to be made in Euros, than he is exposed to considerable amount of foreign exchange risk if the Euro depreciates against the Malaysian Ringgit. In case if it happens, the Malaysian trader will get fewer amounts of Ringgits in exchange of Euros thus a successful business venture might turn out to a blunder because of poor risk management practices. The trade transactions are shelved between the countries as businesses are unwilling to bear foreign exchange risk. As the fear of foreign currency risk looms over the businesses, it can reduce its trade with these countries. But as the world has stepped ahead in the technological breakthroughs, so it has been able to develop financial tools which can hel p the traders to minimize the risk faced in the businesses. The derivatives market primarily consists of many instruments such as forwards, futures, swaps and options. The aim of this paper is to discuss about the role of currency futures and how they provide an advantage over other derivative instruments in managing foreign exchange risk. A currency futures contract is an agreement between two parties to buy a particular currency at a specific rate in the future. Future contracts are identical to forward contracts but they differ in a sense that they are traded on the exchange and are more liquid than forwards. Futures are liquid as they have a formal exchange like stocks where you can trade your legal contracts. Similarly, they are standardized contracts like shares and you can remove them from your portfolio in certain chunks. We can illustrate futures currency with the help of an example involving two parties who are exposed to foreign exchange risk. The party which is exposed t o the risk of an appreciation of value in a currency will buy futures to protect. These are usually parties who have revenues or exports and they feel that the value of their home currency appreciates making the currency in which the sales are denominated weak thus resulting in lower revenues. To hedge their position, they enter in to a futures contract and buy a certain amount of

Concept of Sustainble Development Essay Example for Free

Concept of Sustainble Development Essay The tradition concept of development has for a considerable period of time been driven by economic considerations. Exploitation of natural resources which leads to environmental degradation motivated by targets of maximum profits has been the norm and little regard has been granted to the side effects of development initiatives. Gradual escalation of awareness and realisation of the range as well as the magnitude of environmental effects of development initiatives led to worldwide discussions on the way forward. Consequently, the concept sustainable development was conceived. However, this concept is perceived to be oxymoron by environmentalists, in other terms it is viewed as a combination of two contradicting terminologies. In view of the above, this essay endeavours to explain with relevant specific examples the reason why environmentalists consider the concept sustainable development as an oxymoron. In order to establish a good argument, two literature definitions of sustainable development shall be given. This will be followed by an explanation why sustainable development is considered to be oxymoron and this shall be supported by examples. And only after then shall a conclusion be stressed. According to the Ministry of Tourism, Environment and Natural Resources (2007: V) sustainable development is defined as, â€Å"development that meets the needs and aspirations of the present generation without causing deterioration and without compromising the ability to meet the needs of future generations†. On the other hand Todaro and Smith (2003) asserted that sustainable development entails both intra-generational and inter-generational equity. These concepts project a requirement of the present generation to meet their needs and aspirations without destroying the ability of the future generations to come and meet their needs and aspirations. As earlier alluded to, the concept s ustainable development is a mixture of two words with distinct opposing interpretations. According to Arend and Eureta (2002) sustainability entails the maintenance of the extraordinary diversity of plants, animals and insects that exist on earth. The other term development is known as a multidimensional phenomenon which has several aspects namely; economic, social, political, cultural and environmental. It is imperative to acknowledge the fact that true development involves a record of progress in all the dimensions of the development process. Furthermore, it is also necessary to be cognisant of the point that the environment and global systems which includes development are a series of dynamic and interconnected processes changing and interacting overtime, (Todaro and smith, 2003). From the definitions provided above, it is apparent that the two expressions sustainability and development contradict each other. This is due to the point that sustainability emphasizes on maintaining diversity and productivity of natural resources overtime. On the contrary, natural resources fuel the process of development; therefore, development cannot be a reality without consuming natural resources. The global community is hungry for development as a result people are constantly improving their livelihoods and welfare so as to attain higher standards of living through many innovations such as technology which in turn negatively impact on the environment. The question which maybe asked here is â€Å"what forms the basis of livelihoods?† (ECZ, 2008). According to ECZ (2000), the environment is the cornerstone of our livelihoods because biological resources are the primary sources of economic development thus development is all about consuming natural resources. Besides development, population dynamics also exert pressure on natural resources. With a clear reflection that development is all about the utilisation of natural resources, how then can sustainability be transformed into actuality? This is the question asked by many environmental practioners. It is evident through many global development initiatives how planetary natural resources are being utilized in order to achieve desired development targets. The two terminologies sustainability and development can be compared to a saying that says â€Å"two cobras cannot stay in the same mountain one has to die or eventually leave the mountain†. Therefore, sustainability and development are two cobras staying in the same mountain. The implication according to environmentalists is that, if we are to achieve ultimate sustainability then development should be out of the picture, (Energy Regulation Board, 2007). In Zambia, development programmes are using environmental resources at an increasing rate. With a fast growing population, the drive to meet goals set out in national development strategies and in international conventions, most recently defined in the Millennium Development Goals (MDGs), has likewise accelerat ed. As an example to illustrate the contradiction between sustainability and development, urbanisation in Chipata district can be utilized. As by definition, urbanisation may also mean development of land into residential, commercial and industrial properties. Urbanisation in Chipata has resulted in a number of negative environmental impacts which have adversely affected the diversity of biological resources. Consequential environmental effects include deforestation which has provoked excessive vegetative removal of tree cover along streams and on hills around Chipata town. Furthermore, land degradation due to urbanization is also prevalent in Chipata and this has led to soil erosion, sand and earth mining and degradation of catchment areas of Lunkhwakwa and Lutembwe rivers, (ECZ, 2008). Chipata district has over 56,000 hectors of land under protection and most areas are threatened by encroachment and deforestation due to urbanisation. Urbanisation in Chipata can be considered as progress from a developmental perspective because more houses, shops and industries have been erected and this has advanced people’s liv elihoods in terms of increased housing facilities and employment opportunities. However, this contradicts with sustainability because there has been excessive destruction of forests on the hills of Chipata which has resulted in extreme soil erosion down the slope, (ECZ, 2008). With reference to the economic dimension of the development process, the construction and expansion of mining as well as manufacturing industries can be perceived as progress. This is due to the fact that the existence of operational industries attracts various benefits to the local people. Firstly, job opportunities are created for the local and this helps them sustain their lives by acquiring wages at the end of each month. Salaries obtained by people from employment give them the ability to command their basic needs such as food, shelter and clothes, (MoFNP, 2006). The mining industry has played a pivotal role in the development of the country. However, the availability of exposed, accessible and near surface mineral deposits are increasingly becoming scarce requiring more expensive equipment to locate deeper buried ore deposits. This has led to gigantic environmental degradation due to the use of heavy sophisticated earth moving machines. For instance, when Konkola copper Mines (KCM) took over from Zambia Consolidated Copper Mines (ZCCM) on the copperbelt, Chingola and Chililabombwe in particular. After a while later, the production scale was upgraded and this created employment opportunities for over three thousand individuals who were unemployed, (MoFNP, 2006). Other benefits included improved infrastructure such as roads and schools as well as better health services. According to economists and development planners this was considered as national development because the lives of people were improved. However, the view of economists and development planners contradict with that of environmentalists because an elevation in the production scale of any industry is problematic as far as environmental sustainability is concerned because of unsustainable production strategies that hamper a good quality of life, (ECZ, 2011). According to ECZ (2008) mining activities especially large-scale open pit mining has negatively affected the environment resulting into environmental degradation. Among the prominent open pit mines are Nchanga, Kansanshi and Maamba collieries. Despite development enhanced by these mines, industrial operations of these sites have caused the contamination of terrestrial ecosystems mostly ascribed to dust fall-out and this has been a draw back as far as the maintenance of biological resources diversity and productivity are concerned. Kafue River on the copperbelt was polluted by Konkola copper Mines Plc due to toxic substances which were discharged into the water body. This occurrence negatively affected marine ecosystems which resulted in a depletion of certain species. Water resources have been affected by climate change and other factors such as increase in population growth, industry and agriculture which are induced by development. Unfortunately, there has been no corresponding expansion of sewerage infrastructure and solid waste disposal facilities and most of them are in a poor state, despite the increasing rate of development and this actually curbs sustainability. However, it must be realized that only after the last tree has been cut, only after the last river has been poisoned, only after the last fish has been caught only then will it be discovered that money cannot be eaten, (ECZ, 2008). Human sustainability has also been affected due to the side effects of development which have made the environment unsafe to support a good quality of life. The rate at which development is happening has put so much pressure on the environment and this has resulted into various environmental issues such as air pollution, water pollution, land pollution and ozone layer depletion among others. Environmentalists have identified that increasing industrial operations in Zambia have negatively influenced life expectancy and infant mortality rate. For example, adult survivorship levels have been declining in the last twenty years following rapid development trends. Life expectancy for females dropped from 46 years in 1980 to 44 years and 29 years in 2000. In the same category for males it was 44 years in 1980, 42 years in 1990 and 23 years in 2000. Diseases associated with environmental degradation include malaria, tuberculosis, asthma, bronchitis and dysentery among others and these so far have claimed quite a considerable number of lives, (MoFNP, 2006). In conclusion, it can be said that development and sustainability are two ends of the same continuum. Whichever example of development one might think of such as industrialization and housing, they are unsustainable, unless that development is related to green technologies or meant to counter the adverse effectives of development. In the end, the solution is a compromise because people need sustainability but cannot progress without development, hence, sustainable development. We can have development as long as we put measures in place to minimise environment damage. These measures include environmental impact assessments, environmental audits and strategic environmental assessments among others, hereafter ensuring sustainability. REFERENCES Arend. H and Eureta. J (2002). Environmental Encyclopaedia: South Africa: Eco-Logic Publication. ECZ (2000). The State of the Environment in Zambia. Lusaka: Environmental Council of Zambia. ECZ (2008). Zambia Environment Outlook Report 3. Lusaka: Environmental Council of Zambia. ECZ (2011). The Enviroline; ECZ Magazine Issue No. 33, January-April 2011. Lusaka: Environmental Council of Zambia. Energy Regulation Board, (2007). Energy Regulations Board: Energy Sector Report-2006. Ministry of Tourism, Environment and Natural Resources (2007). National Policy On The Environment. Lusaka: MTENR. Ministry of Finance and National Planning (2006). Economic Report. Lusaka: Zambia. Todaro M.P and Smith S.C (2003). Economic development.8th edition.New Delhi, Pearson Publication.

The Threat To Auditors Independance And Impartiality

The Threat To Auditors Independance And Impartiality This research is basically to access and analyse the threat to auditor independence and impartiality. This is crucial because the position of an auditor when auditing a financial statement will determine if he or she will be independent and impartial when drawing a conclusion on a financial report. This is why this research is very important. What this research wants to assess is to find out if auditors independence and impartiality can be threatened through offering non-audit services to their clients. Financial report is very important to stakeholders of an organisation. It is also important to prospective investors interested in an organisation. It is also important to the general public as a whole. Therefore, for this reason, the authenticity of a financial report is very crucial and important. This validation is authenticated by a set of people called auditors. Stakeholder, investors and the general public will rely on this authenticated report for making decision. However, there is a fact that this report may be misleading and this calls for concern. This is because auditor often offer further services to their clients other than auditing called non-auditing services which may make them impartial when auditing such companys financial report because of money been realised from non-audit services. This is when Auditor independence and impartiality could be threatened. This research will be based on this topic, finding whether the provision of these non-audit services can impair the independence and impartiality of auditors. 1.1 BACKGROUND History reveals that audit is a Latin word meaning he hears. Auditing originated in those years when individuals entrusted with public funds were required to give an oral account of their handling of those funds. Porter (1997) An opinion of an independent chartered accountant is needed to give the public rest of mind that the sets of accounts presented were true and fair and also conform to lay down standards. Independence is the cornerstone of auditing; Stewart (1977) quoted by Porter. In carrying out the audit assignment, the auditors must be independent i.e. the sense of being self reliant and his/her professional judgement not being subordinated by the opinion of others. (Porter, 1997, p.65) It is very important for the auditors to be independent otherwise the audit report will be undermined and lose its value. In order to make the users of information to have faith and rely on the audited account, they must be sure that the audited accounts are independent of entity, its management and other interested party. This is reflected in the fundamental principles of external auditing- objectivity and independence which state that auditors are objective and they express opinion independently of the entity and its directors. As the guide to professional ethics statement (GPES) 1:201: integrity objectivity and independence explains, objectivity is essential for any professional person exercising professional judgement. Objectivity is sometimes described as independence of mind (Dunlea, A. Maclochlainn, N. p.19). However, it is possible to identify some threats to auditors independence. The provision of non-audit services by auditors to their client is referred to as a self-review threat to auditors independence. This is so because once an auditor of a company starts to provide non-audit services to its client e.g. computation of corporation tax matters and other financial services the auditor and the directors tend to develop a relationship and this may jeopardise the objectivity of the auditor (Woolf, E. 1997, p.11-14). The provision of non-audit service by auditors to their client is still a topical issue. The New Standards on Ethics issued in October, 2004 by Auditing Practices Board (APB), gave some exemptions to small companies on the provision of non-audit services. CHAPTER TWO LITERATURE REVIEW 2.1 INTRODUCTION Since the introduction of the auditing standard on independence, which requires auditors to be independent of the clients being audited, the maintenance of independence has become a critical issue for the accounting profession. Bartlett, R. W (1993, Online) The author sees independence in auditing as able to maintain an unbiased mental attitude in making decisions about audit work that one is to report upon. Bartlett, R. W. (1993) defined independence in auditing to be the auditors ability to resist client pressure or and the auditors ability to act with integrity and objectivity. Dunn, J. (1991, p.19) also described independence and impartiality as an attitude of mind characterised by integrity and an objective approach to professional work. Whittington and Pany, (1998, p.34) sees independence as the ability to maintain an objective and impaired mental attitude throughout the audit assignment or engagement. There is a general consensus that independence is an attitude of mind, which does not allow the viewpoints or conclusion of the corporate auditor to become reliant on or subordinate to the influence of pressures of conflicting interests; Lee (1993, p.98) quoted by Sherer, M. and Turley, S. (1997). For the purpose of this research, independence and impartiality will be separated into two related concepts of independence, which are: Independence and impartiality in fact Independence and impartiality in appearance. Independence and impartiality in fact occurs when an auditor displays independence in mental attitude when carrying out his statutory audit assignment while independence and impartiality in appearance simply means that the auditor should be seen as been independent and impartial in the publics view (shareholders, Potential investors). Public confidence would be impaired by evidence that independence was lacking, and/or when there is the existence of circumstances, which the public might believe, is likely to influence independence and impartiality. The relationship that exists between the auditor and their client should be such that it appears independent to the third party, Bartlett, R. W (1993). Whittington and Pany (1998, p.35) added that the requirement by the third party from the auditor is to give credibility to the audited financial statement. The concept of appearance of independence has been primarily concerned with identifying those situations in which a qualified Chartered Accountant might not be perceived to be independent. The mere perception that an auditor is not independent renders his report useless to the shareholders who wish to rely on it for decision-making purpose. Beattie, V. et al. (1999) stated that, The reality and perception of auditor independence and impartiality is fundamental to public confidence in financial reporting. This work will identify and assess the key threat to auditors independence and impartiality and concentrate on the provision of non-audit services. This will examine the controversies that exist on the provision of non-audit services and establish the opinions of the public and auditors on such provisions. Later in the course of this research, conclusion will be drawn on the extent to which provision of non-audit service does and is perceived to weaken the auditors independence and impartiality. 2.1 ANALYSIS OF THE PRESENT AUDIT SYSTEM Various factors could be identified in textbooks, articles, journals, auditing standards and the publics view, which can affect auditors independence and impartiality. Hussey, R. and Lan, G. (2001), identified some of the factors such as: the nature of the auditor-client relationship (Goldman and Barley, 1974), lack of strict auditing regulations, and competitive pressures leading to what has been termed predatory pricing or lowballing and the provision of non-audit services. Beattie and Fearnley, (1994), quoted by Hussey, R. and Lan, G. (2001), (Online). The auditing practice board (n.d) (Online) categories these threat as follows: Self interest threat, self review threat, management threat, advocacy threat, familiarity threat, and intimidation threat. Woolf, E. (1997, p.13), lists examples of threat to Auditors independence as follows: Undue dependence on a single audit client, overdue fees, litigation, external pressure or influence, family and other personal relationship, beneficial interest in shares (other investment) and trust, trustee investment in audit clients, voting on audit appointment, loans to and from client, receipt of hospitality or goods and services on preferential terms, and provision of non audit services to audit clients etc. Beattie, V. et al. (1999) stated the principal threat factors to independence relate to economic dependence and non-audit service provision. I have chosen to concentrate on how the provision of non-audit poses a threat to auditors independence, (Online). According to the Auditing standards guidelines (online, n.d.), non audit services comprises: Any engagement in which an audit firm provides professional services to an audit client other than pursuant to: the audit of financial statements; and those other roles which legislation or regulation specify can be performed by the auditors of the entity. An online source (n.d.) defined, non-audit service as those services that are permissible under applicable legislation and that are routine and recurring, that do not impair the independence and impartiality of the auditor, and are consistent with APB rules on external auditor independence. Other services that are rendered by auditors apart from auditing are: bookkeeping or other services related to the accounting records or financial statement, financial information systems design and implementation, actuarial services, internal audit outsourcing services, management functions, human resources, broker-dealer, investment adviser, legal services just to mention a few. (Online) The Authors research as indicated that over the years, there as been a growing dissatisfaction among investors and other users of financial statements about auditors provision of non-audit service. These services are perceived to weaken auditors independence when both audit work and non audit work are performed by the same audit firm to the same audit client. Barkess and Simnett, (1994), disagreed with the view that the provision of non-audit service does impair auditors independence and impartiality. They argued that there is no relationship between the level of other services and the type of audit report issued; hence they concluded that, the provision of other services by the external auditors to their clients does not compromise the independence of the external auditors. The accounting profession also disagreed about whether non-audit services impaired the performance of the audit and financial reporting process. Several auditors are of the opinion that when they understand the factors that influence and improve the entitys performance, then they will be able to focus their audit on those critical issues. Others view provision of non audit service, as an impediment to independence because, in some cases, the fees from the provision of non-audit services are more than that of audit fees. If the income earned from provision of non audit service, is more than that of audit service, auditors have naturally tendencies to lose their independence, considering the cost of losing a client can be considerably more than simply the audit fees. From an online source from wiley.com, it was established that the Securities Exchange Commission, in the United States of America, carried out a research in 1999 and discovered that: 4.6% of Big Five SEC audit client paid consulting fees in excess of audit fees. The SEC is concerned that the more the auditor has at stake in its dealing with the audit client, the greater the cost to the auditor should he or she displease the client, particularly when the non-audit service relationship has potential to generate significant revenue on top of the audit management. The SEC concluded that issue that impairs auditors objectivity are subtle and that certain non-audit services, when provided by the auditor do create inherent conflicts, (Online). http://www.wiley.com In a situation where an auditor assists an audit client with their bookkeeping services, this places the auditor in the position of later having to audit his or her own work. It is rather unprofessional for the person who prepared the account to also audit the account. When such happen it is practically impossible to expect the auditor to be able to audit those same records with an objective eye. In the same vein, when an auditor performs certain valuation services for the audit client, can such auditor raise questions in line with valuation of assets at the end when auditing that same audit client? An auditor who has appraised an important client asset at a period during the year is less likely to question his or her own work at year-end. Various examples can be used to see how the provision of non-audit service will impair audit independence. An auditor who provides services in a way that is tantamount to accepting an appointment as an officer or employee of the audit client cannot be expected to be independent in auditing the financial consequences of managements decisions. An auditor who has also helped an audit client to negotiate the terms of employment for a new chief financial officer is less likely to bring quickly to the audit committee questions about the new CFOs performance. Considering the following examples of non audit services rendered by auditors to their audit client, it would be seen that such services not only impair auditors independence but also shows that the accounting profession is not prepared to provide the reasonable assurance that the public expects. Graeme, W.  (1994), carried out a further investigation on whether there is the potential for an appearance of auditor independence impairment when higher levels of non-audit services are provided to audit clients. He investigated this, by analyzing the audit reports for a sample of publicly listed companies over a 10 years period. The results of his analysis revealed that the auditors of companies not receiving an audit qualification of any type over the period derived a significantly higher proportion of their remuneration from non-audit services fees than the auditors of companies receiving at least one audit qualification, (Online) The result of his findings could suggest that auditors are less likely to qualify a given companys financial statements when higher levels of non-audit services fees are derived. Firth M. (1997) in his write up concluded that, the provision of non-audit services to audit clients does increase the economic bond between the auditor and client. This bond, he said, is perceived as impaired auditor independence (Beck, Frecka, and Solomon 1988b; DeBerg, Kaplan, and Pany 1991; Pany and Reckers 1983, 1984), quoted by Firth, M. Firth, M. further affirms this by given two reasons to believe that such service impair independence: The audit firm is unwilling to criticize the work done by its consultancy division, and secondly, the audit firm does not want to lose lucrative consultancy services provided to the audit client and is, therefore, more reluctant to disagree with managements interpretations of accounting matters. He concluded that, auditors disagreements with management could lead to a change of auditor, a move which implies not only a loss of audit fees but, in all probability, a loss of consultancy fees as well. (Online) On one hand, many practitioners (auditors) are adamant that their auditing firms are able to wear both the hats of auditor and consultant without reducing the effectiveness of either service (Burton, 1980; Carey and Doherty, 1966; Klion, 1978; Mednick, 1990) quoted by Bartlett, R. W. (1993). The supporters of the opinion that non-audit service does not impair auditors independence argue that independence is a quality of auditor professionalism which can have a range of values: like all attributes of professionalism, independence is a matter of degree. Those arguing that independence is impaired by combining consulting and auditing have assumed that independence must be absolute, while their opponents have recognized that independence is a matter of degree and have decided that the auditor can achieve the necessary degree of independence and act in the dual capacity of auditor and consultant. Carmichael and Swieringa (1968) quoted by Bartlett, R. W. (1993). Auditing Practice Board under the Accounting Standard Board maintained its stand that the provision of non-audit services to audit clients does reduce the public confidence in the independence of the auditor, Bartlett, R. W (1993). However, consideration was given to small entities. A small entity is defined for the purposes of ES-PASE as; As a company which is not a UK listed company or an affiliate thereof that meets two out of the following three criteria: turnover below  £5.6 million, balance sheet total below  £2.8 million and employees below 50. ES-PASE: Provides auditors of Small Entities with procedures as an alternative to the safeguards described in Ethical Standards 1- 5, in relation to threats to independence created when the auditors have a degree of economic dependence or where they provide non-audit services to their audit clients; Makes available exemptions to the auditors of Small Entities in relation to: The prohibition on auditors representing their clients at tax tribunals; The prohibition on auditors providing non-audit services, including tax and accountancy services, unless management is sufficiently informed to make independent judgements and decisions in relation to them. (APB, 2010 Online) 2.2 AUDIT STRATEGY CONCEPT In the USA, the General Accounting Officer (G.A.O.) did a graphical representation of both the permitted and prohibited audit work to audit client: The standard for non-audit services was said to employs two major principles: Audit organizations should not provide non-audit services that will involve performing management functions or making management decision. Audit organizations should not audit their own work or provide non-audit services in situations where the non-audit services are significant to the subject matter of the audits. Please, note: an APPENDICE 2.2.1 has been inserted for table of permitted prohibited non- audit service TABLE before References page. 2.4 AUDIT CONCEPTUAL FRAME WORK The contention on the provision of non-audit service has been critically analysed. Different views of all stakeholders concerned with the provision of non-audit services to audit client have been examined. A logical conclusion has been drawn, as to the extent to which provision of non-audit service does and is perceived to weaken the auditors independence. The accounting profession has also reviewed the statement of Auditing Standard on auditors independence, knowing fully well that, without value in the auditor opinion, there would be no demand for audit service. Various proposals have been propounded for protecting auditors from the undue influence of directors and regarding the provision of non audit services. There have been many similarities with the proposals of Institute of Chartered Accountants of Scotland and the Board for Chartered Accountants in Business, in considering possible mechanisms to remedy the perceived weaknesses of regulations, practises on other audit services. They concern is to whether there should be a prohibition on firms undertaking work other than audit for their audit clients or whether there should be compulsory rotation of audit firms, after a fixed period of say anything between 5 and 12 years or whether the responsibility for the development of auditing standards and guidelines be distanced from the Institute of Chartered Accountants in England and Wales? The conclusions it reached were that to prohibit additional work or require compulsory rotation of audit firms would increase clients costs, reduce efficiency and place restrictions on the freedom of the client to make decisions on the services they desired. The Board was also opposed to the establishment of another body to control auditing practices. It argued that this would lead to a bureaucratic, inflexible framework without the advantage of the accumulated experience of the accounting profession. They came out with these conclusions as regards non-audit service that; Auditors should no more be allowed to undertake work other than audit work for the same client. They recommended that there should be compulsory rotation of audit firm after a fixed number of years. This will break any relation that might exist between auditor and company management and would also make the auditor to perform his job without been biased knowing that other auditor (firm) will come in after him (them). An audit can only be effective if the auditor is independent and is believed to be likely to report breaches of the contract between principals (shareholders and lenders) and agents (managers) (Fearnley Page, (1994), quoted by Hussey, R. and Lan, G. (2001) CHAPTER THREE RESEARCH OBJECTIVES To carry out a critical literature review to identify and assess the key threats to auditors Independence and impartiality. To examine the controversies on the provision of non-audit service. To carry out empirical research to establish the opinions of auditors on the provision of non-audit service, to know whether it can pose a threat to auditors independence and objectivity. To come to a conclusion on the extent to which the provision of non-audit service does and is perceived to weaken the independence and impartiality of auditors. 3.2 RESEARCH OBJECTIVES After carrying out a literature review to collate data on the views of different authors on issue of provision of non audit services to audit client and how this is viewed to threaten auditors independence and impartiality, a set of questions will be prepared. This is necessary so as to be able to have a wide range of auditors and entrepreneurs view on the subject matter. In order to obtain relevant information needed to achieve the objectives stated below, questionnaires will be sent and delivered to some twenty five auditing firms and fifteen small business entities for the following reasons: To examine the controversies on the provision of non-audit service. To analyse and establish the opinions of auditors on the provision of non-audit service, to know whether it can pose a threat to auditors independence, impartiality and objectivity. To draw a conclusion on the extent to which the provision of non-audit service does and is perceived to weaken the independence and impartiality of auditors. 3.3 RESEARCH APPROACH 3.3.1 RESEARCH PHILOSOPHY Blaikie, N. (2003) defined positivism as the research that assumes that social reality is external to people involved and only the aspect that can be measured are regarded as relevant to research. Jackson, W. (1995) stated that research just like positivism relies on experiments, survey and secondary data, therefore my research philosophy is positivism based. The author will be using questionnaire which comes under the Survey category. 3.4 RESEARCH STRATEGY The deductive approach or research strategy will be used for this research because, sufficient materials like journals, articles and periodicals are available to carry out a test on how the provision of non-audit service does and is perceived to weaken the independence of auditors. This research approach will involve different researches strategies ranging from Experiment, Survey, Case Study, Ethnography and action Research but the Survey strategy will be used for this research. Survey strategy and questionnaire option are chosen under this category leaving behind the structured interview and observation. Kumar, R (1999, p.104) stated that sometimes information required to carry out a research are readily available but needed to be gathered or collected from different sources to get the clue to what one is trying to find out or achieve. To achieve the objective of this research as earlier stated above, questions will be tailored to answer the Research Objectives. Questionnaire was chosen because it allows the collection of data from a sizeable population i.e. auditing firms and small business entities as stated in the literature review. The delivery and collection questionnaire method is considered appropriate for this research. The questionnaire will be delivered in person to selected auditing firms and small business entities, asking them of a possible date of collection. This is chosen to be the best form of questionnaire method necessary to achieve the aim of the research, Saunders et al (2001) The author considered interview as another option to this research, but realised that time may be a limiting factor. It may be impossible to interview Twenty five auditing firms and fifteen small business entities due to time frame. The author also considered the convenience of answering the structured interview as respondents may be busy with other business matters on the day of interview. This may cause lack of concentration or simply not getting the best from the person interviewed. If time permits, additional information through interview would be gathered. This will be done by carefully selecting respondents from the questionnaire who are willing to supply more information on the subject matter and are ready to be interviewed, to assist in achieving the objective of the research. A question will be in the questionnaire asking whether respondent are willing to give further information to help achieve the research objective (Interview). Other research strategy or methods are considered in appropriate for this kind of research. ADVANTAGES OF QUESTIONNAIRE Questionnaires are generally seen as been cheaper to administer compared to interviews. Researchers and authors believe that questionnaire saves time, human and financial resources. Bryman, A. (2004, p. 133) added that, the reduction in cost of carrying out a research is an advantage considering a sample that is geographically widely dispersed. Questionnaires are also quicker to administer as they can be sent out through the post, distributed in an office, school or working place etc. It also offer greater anonymity as some questions are sensitive and are best asked without face to face interaction, Kumar R. added. This allows the respondent to freely express his/her opinion on the topic of research. According to Bryman, A. (2004), it has been argued that the characteristics of the interviewers (and respondents) do affect the answers that people give. It was discovered that characteristics like ethnicity, gender, social background of the interviewer may combine to bias the answers that the respondent provides. This is also part of the reason why questionnaire was chosen to be the most appropriate method of data collection. DISADVANTAGES OF QUESTIONNAIRE Despite all these advantages, questionnaire also has its own disadvantages and these are discussed below: Questionnaire can only be applied to a population that can read and write. This does not provide opportunity for the population sector that is part of the research that is illiterate, very young or old, or handicapped, Kumar R. stated. A low response rate or low feedback from the distributed questionnaire is a major disadvantage of the use of questionnaire. Some of the distributed questionnaires are thrown in the waste bin, some are forgotten where they are kept by the respondent; these do not make the researcher to get a perfect picture on the subject matter and conclusion may be drawn from few respondent who returned the questionnaire. Kumar, R. (1999), stated factors that can contribute to low response of the questionnaire as follows: The interest of the sample population on the topic of study; the layout and length of the questionnaire; the methodology used to deliver the questionnaire. In tackling these factors for the purpose of this research, I have carefully selected auditing firms that are directly involved in provision of non audit services. I have also considered the small business entities that desire the use of auditors for both auditing purposes and non audit services. Gill, J. and Johnson, P. (1997, p.89), stated that all questions in the questionnaire should be really relevant to the research question, therefore I have handled the issue of relevance, layout and length of question with care. I have also made up my mind to deliver the questionnaires in person to the sample of population selected and asking a convenient day and time for collection of the questionnaire. This approach will assist to reduce the problem of low response rate experienced using questionnaires. Another disadvantage of questionnaire is that respondent does not have the opportunity to ask for clarification on issues. This does affect the quality of information supplied by respondent. The may also cause collation problem for the researcher, if different respondent interpret same question differently. In handling this, the questions in the questionnaire will be set in a simple and unambiguous manner. The questions will be stated in clear terms for all to understand. Questionnaire cannot probe, stated Bryman, A. (2004). The researcher cannot probe further on an issue apart from that which is in the questionnaire. The only way that questionnaire can be made to probe is by asking an open-ended question. In Open- ended questions possible responses are not given to the respondent. The respondent write down the answers in his/her words, Kumar, R. (1999, p.116) The disadvantage of open ended questions is that it may be difficult for the research to summarise his find as opinion of respondent may be far apart/ different from each other making it difficult for researcher to summarise and conclude. Kumar, R. (1999), gave another disadvantage of questionnaire as its inability to be supplemented with other information like interview which can be supplemented with observation. To handle this, if time permit as earlier stated an interview will be conducted to supplement (additional information) the information gathered through questionnaire. CHAPTER FOUR RESEARCH METHODOLOGY 1. Conduct a review of literature on auditing in relation to auditors Independence and threat to auditors independence in order to develop research question. 2. A questionnaire will be developed with question based on the background and objective of the research. The questions in the questionnaire will seek to test the research question; does the provision of non-audit service, pose a threat to auditors independence? The questionnaire will be distributed to a sample of 20 auditi

Recovery of Digital Evidence

Recovery of Digital Evidence Introduction The University suspects that a case of wrongdoing has been undertaken by a member of staff within Edge Hill University and the computer forensic team, of which you are part of, has been asked to investigate.   You and your team have been asked to launch an investigation into alleged misuse of the Universitys IT system. The office used a member of staff has been isolated, sealed and secured. The staff member has been interviewed by IT services as well as the Dead of faculty and HR and has subsequently denied all wrongdoing. Items from the staff office have been recovered by your team. The evidence recovery has been conducted in a rigorous secure manner in lines with a strict methodology. The Principles of Digital Evidence Evidence Recovery Process From the start of the process there must be a set way to conduct the investigation, the crime scene is a very delicate place in terms of collection of critical vital evidence, which if left unsecure could be easily be altered or corrupted, therefore its important to follow several key stages, the first being; The Plan of the Investigation Where are, we going to find the suspected evidence, i.e. on Computer system, Smart phone, USB, floppy disc, Hard Drive. Should social media i.e., Twitter, Facebook, Chat Forums, be checked for relevant evidence they may hold. Contact of user ISP for trace history Mobile network contact, may have on online account with online storage. How to conduct the Investigation My Flow Plan Right to Search and Seizure In order to conduct an investigation there are Legal and ethical aspects that are very important and must always be adhered to key points that would always be considered when its decided that evidence will need to be received; Just because there are several computers in the house doesnt necessary mean that they should all be seized for forensic inspection, the person attending the crime scene must have Reasonable grounds to remove possessions and there must be justified reasons for doing this. Due to the sensitive nature of the investigation it would always be a necessary moral characteristic that the investigator would be honest and truthful. Consideration as to whether what items are likely to hold key information, i.e. there would no point in seizing a microwave when we are looking at a computer related crime. Consider the offence, narrow down the time period of suspected crime. Items found that are connected to internet are likely to contain key information and should be seized. Documents/booklets, notepads to be seized as they may hold online storage accounts and passwords where information is held. Approach Strategy This all would be done using a Flow plan for the team to follow as discussed in Assignment 1, Capture of relevant information One of the most important steps within the whole process, if mistake is made here then the whole investigation is under threat. The room was secured and isolated to risk the impact of any tampering with evidence. This could basically fail in to a very similar category, this may involve the collection of volatile date. Volatile data is the data that we have at the scheme of the crime that may be lost if the investigator doesnt follow the correct procedure, i.e. recording what state the computer is on at that time. The Volatile data would be stored for example on a PC in the Ram (Random Access Memory) and would contain key information such as website data, chat history etc. that may be key to overall success of the investigation. Bagging in secure bags that are tamper proof insuring that they are labelled acutely with a reference number for later inspection. Suspected member of staff interviewed denied any wrong doing. Analyse of Evidence Evidence has been recovered from the staff office by a colleague within the forensic team, we have found the following; A USB pen drive seized bagged up in secure zipper bag Feedback to be given to give information on where to investigation in going. Each step to be recorded Time scales available Resources available to investigator Tools that are available for the forensic analysis. Data recovered from the USB drive, seems to just be Standard information but further analysis is needed to establish truth. Evidence Seized Note pad with 3 passwords on; Cabbage Apple Pear USB device seized from the office. From what we can see on the USB is 3 PDFs 3 Images A word document Titled Payments for paper4you Files present on USB Un touched On the next step of my investigation I will open each file without any interference from any Encryption programs. File Payments for papers4you.docx File 30037888.pdf File AUP.pfd , File conduct.pdf Chocolate 1.jpg.png Even more chocolate.jpg.png More Chocolate.jpg.png Investigation of the Evidence For the pupose of the investigation I will now check to see if the items sesiued are extactly as they seem. I do think this step is necessary aspart of the on going investigatiion. In order to check individual files, I will use OpenSteg application, the reason to do this is it will check each induvual file in order to establish any hidden files located on the the USB. To do this I will use a programe called OpenSteg which will highlight any hidden information OpenStego Menu,- As you can see we can Hide or Extract Data from a any file, in this case we will be Extracting the Data from the chosen file. Menu of the file which I wish to look at though OpenStego Chocolate 1 On checking the file, it is clear the it needs a password to open it, I will try the 3-password written down on the note pad recovered from the scene, which are: Apple Cabbage Pear It would appear that there is a file within this picture titled;Master_Sheet.xlsx Upon opening the Excel File it appers that it requires a password of which I have 3 ; Apple Pear Cabbage Apple and Pear are unsuccessful, but Cabbage has grated me access to the Excel file It appears to show Financial transactions from Papers 4 you dated from 2008 to 2016 2008 2009 2010 2011 2012 2013 2014 2015 2016 The same was done with the file Even more chocolate.jpg.png Upon doing this it is clear there is a file hidden within the picture titled Invoice Jan-16.docx As per below; Picture 3 to be checked using OpenStego file name More Chocolate Using password Pear Information from file Jan-15 Bring the evidence together as one we could use Encase this would give us a clear understanding of all the evidence together in one file format I have demonstrated in a walk through via screenshots Landing Page Encase New case Location and name File is now given name Assignment 2 and location. Adding Evidence to the case Locate relevant file to add the information needed for the investigation. Section of key files to use as evidence. Summary of the Evidence From conducting this investigation certain key points must be established when investigating the case Facts or fiction and can prove this with hard evidence. Prove that it did happen in the first place. Are we looking at the right person that is accused? Have any mistakes been made., things been missed or thigs been altered. Forming the whole investigation, we can see from the Time Line, what information and by what process was followed It is with my Recommendation that the Case be referred to CPS for Criminal Proceedings. Due to the many breachs with in the law, (Data Protection, Computer misuse act, It Computer Policy) and the and the vast amounts of money received, it is unlikely that internal University formal proceedings would bring accountability for the thief. In Conclusion, it would also be recommended that upon Criminal Proceedings being initiated, that an order for the Proceeds of Crime Act be sort to recover the ill-gotten gains.

Rain Main Essay -- Film Movies

Rain Main Rain Man, a film about an exceptional person, portrays the life of Raymond Babbot and his struggle to be understood and loved by his brother Charlie Babbot. This academy award-winning drama stars two incredibly talented actors - Tom Cruise (Charlie) and Dustin Hoffman (Raymond). These two brothers, separated at a young age by Raymond’s exceptional condition, find themselves later in life brought together by their father’s death. The movie grabs the heart of it’s audience in an attempt to bring together the life of the â€Å"exceptional† person with that of the â€Å"normal† mainstream life. The Rain Man drama begins with a young man (Charlie) sorting through his acceptance with his father’s death, or shall I say basically waiting to find out exactly what his inheritance may be. The Babbot family never really had a history of â€Å"togetherness† as Charlie and Raymond’s mother lost her life at their young age and while Charlie was three Raymond was sent off to WallBrook, a facility meeting the needs of exceptional people. As the inheritance is read to Charlie, he finds himself left with only a Buick convertible and a rose bush, while the rest of his father’s $3.5 million estate was left to a trustee (a director at the WallBrook facilities). Distraught with the idea that someone else has the money that Charlie needs, he heads off to meet with the trustee at WallBrook. Once there, Charlie Babbot finds himself not helped at all and upon leaving meets the genius...

Little Portugal Fills Big Shoes Essay -- Geography

Lying west of Spain and East of the North Atlantic Ocean is a small country no bigger than the state of Indiana (World Factbook). Portugal, this mistakenly insignificant land, quickly made an impression on European exploration beginning in the early thirteenth century. It was not long before neighboring areas looked to this successful country for tactics concerning discovery. But exactly how did this small piece of land with few inhabitants manage to stand above its competition for quite some time? Portuguese motives, leaders, tactics, and innovations must be further examined in order to fully comprehend just how the Portuguese dominated early trade and exploration. Due to these three aspects, Portugal became the country that all strived to surpass; however, it was this competition that eventually lessened the power of the once unstoppable empire. In the beginning, Portugal sought new lands because more resources were necessary in order to ensure the survival of the people. Since the country had few resources of its own, its inhabitants yearned for the discovery of lands that would make items, primarily Asian spices, more easily accessible. Proper lands and the latest crops however were not the only motivation for early exploration. The Portuguese wanted to leave an impression on the areas they encountered; they strived to spread an important aspect of their lives, Christianity. Portuguese motives can easily be recognized through the voice of a prominent mariner of the land, Vasco Da Gama. When his purpose was questioned by local authorities of Calicut in 1498, he stated, â€Å"Christians and spices† (Bentley 370). Trading posts were quickly established in a number of areas by the Portuguese, and these connections permitt... ...1. †¢ Morison, Samuel Eliot. Admiral of the Ocean Sea; a Life of Christopher Columbus,. Boston: Little, Brown and, 1942. †¢ Morison, Samuel Eliot. The European Discovery of America: the Southern Voyages, A.D. 1492-1616. New York: Oxford UP, 1974. †¢ Sterling, Keir B. "Exploration of America, Early." Dictionary of American History. Ed. Stanley Kutler. 3rd ed. Vol. 3. New York: Charles Scribner's Sons, 2003. 283-287. Gale Virtual Reference Library. Web. 26 Feb. 2011. †¢ The World Factbook 2009. Washington, DC: Central Intelligence Agency, 2009. https://www.cia.gov/library/publications/the-world-factbook/index.html †¢ "Tordesillas, Treaty of." Gale Encyclopedia of U.S. Economic History. Vol. 2. Detroit: Gale, 2000. 1009-1010. Gale Virtual Reference Library. Web. 26 Feb. 2011. †¢ Warmenhoven, Henri J. Western Europe. Guilford, CT: Dushkin Pub. Group, 1989.

A Commentary on the Geranium by Theodore Roethke Essay

The poem â€Å"The Geranium† by Theodore Roethke tells the story of a bachelor, formerly a party animal, now a lonely, aging man, through a sustained metaphor which uses the speaker’s geranium as a symbol for the disregard of his own health. The plant is never well, nor is he, due to the speaker being as inconsiderate to the geranium as he is to himself. With imagery, alliteration, and symbolism, much is learned about the speaker through a simple geranium to which he is intrinsically intertwined. We can see right from the beginning with lines such as â€Å"limp and bedraggled . . . / . . . like a sick poodle / Or a wizened aster in late September,† (2-4) that our speaker does not think very highly of himself nor his geranium. The descriptors give a pathetic, aging feel; the comparison to a â€Å"wizened aster† is particularly potent. It suggest that like the flower, the speaker is no longer â€Å"in bloom†, so-to-speak. That his colour has faded, and he is past his prime. The themes of aging and entering a new life stage come up again in line 6: â€Å"For a new routine –†. The caesura brings the reader to a halt; its sudden and final nature is reminiscent of an ending. The words in the line itself indicate a new beginning, which creates an interesting effect. This line could be representative of the end of the speaker’s youth and bachelorhood, as well as the beginning of a new point in his life. The act of taking the geranium out to the trash could also be symbolic of changing life stages; placing it by the trash could be representative of the end of one cycle, and bringing it back could represent starting anew. In following with the idea of starting anew, our speaker shows plans of lifestyle change; he plans to change for the better and agrees that â€Å"Sustenance seemed sensible† (8) The alliteration here evokes a childlike, somewhat self-deprecating feel, as though the speaker is chiding himself for not remembering something that seemed so simple. The fact that the speaker managed to forget this in the first place could also indicate that he has let his health go in the past, which is further evidenced near the end of the stanza, where the speaker talks about living â€Å". . . on gin, bobbie pins, half-smoked cigars, dead beer† (10) as well as the consequences of such irresponsible actions; he talks of being â€Å"shriveled† and â€Å"dried out†. It’s clear both the speaker and his plant have suffered from such a way of living. It also seems to reveal the careless and somewhat incompetent nature of the speaker. After all, if you can’t even take care of a plant, how can you take care of yourself? In the next stanza we get another glance into our speaker’s former life. He talks of â€Å" . . .dumb dames shrieking half the night† (16) as well as more mention of alcohol. The pieces of the speaker’s past we have received thus far can be put together to form the image of a reckless bachelor who gives no thought of tomorrow. With the current events of the poem, we can see how this lifestyle doesn’t do much for our speaker now that tomorrow is here. In this stanza we also get to hear the narrator describe himself directly for the first time, but he still ties himself to the plant, showcasing how heavily interconnected he and the geranium are. The speaker says that they are both â€Å"seedy†, which is a rather interesting play on words due to the fact that it means sordid or shabby, or could be used in the context of plant seeds. The term acknowledges both the similarities and differences between the speaker and the geranium. In the third stanza and final two lines, the speaker’s maid tosses the geranium in the trash which angers him so much he fires her. The actions of the maid would obviously hurt our speaker, seeing as the miserable, wilted geranium was his only friend. There is also the possibility that it was the cause of the actions of the maid that really wounded the narrator; that is was the fact that the maid saw something so analogous to himself as useless trash that drove him into enough of a rage to sack his maid. Thus the poem ends with the speaker no better off than he was in the beginning; perhaps even worse, now that the maid has brought to light how worthless the speaker’s life really is. Even though plants and people are seen as self-sufficient organisms, â€Å"The Geranium† highlights that in order to truly blossom, care, compassion and companionship from another are required. Theodore Roethke’s use of dreary, aged language and bland settings create a desolate atmosphere which provides the framework for the tale of a man who seems to have disregarded this until it was too late.