Night World : Huntress Chapter 16

I am not,† Claire said. â€Å"Yeah, you are,† Jez said, still gently, as if humoring a child. â€Å"I am not.† â€Å"You don't even know what it is.† Jez looked at Hugh. â€Å"You know what? I just realized something. The Wild Powers are all supposed to be ‘born in the year of the blind Maiden's vision,' right?† â€Å"Yeah†¦Ã¢â‚¬  â€Å"Well, I was trying to figure that out all yesterday. And now, it just came to me, like that.† She snapped her fingers. â€Å"I was thinking about visions like prophecies, you know? But I think what it meant was vision, like sight. Eyesight. Aradia only had her eyesight for a year-and that's the year. Seventeen years ago.† Hugh looked at Claire. â€Å"And she's â€Å"Seventeen.† â€Å"So what?† Claire yelled. â€Å"So are you! So are lots of people!† â€Å"So am I,† Hugh said with a wry smile. â€Å"But not everybody can stop a train with blue fire.† â€Å"I didn't stop anything,† Claire said with passionate intensity. â€Å"I don't know what a Wild Power is, but I didn't do anything back there. I was just lying there and I knew we were going to die-â€Å" â€Å"And then the blue light came and the train stopped,† Jez said. â€Å"You see?† Claire shook her head. Hugh frowned and looked suddenly doubtful. â€Å"But, Jez-what about the fire at the Marina? Claire wasn't there, was she?† â€Å"No. But she was watching it live on TV. And she was very, very upset about it. I've still got the scars.† Hugh drew in a slow breath. His eyes were unfocused. â€Å"And you think it works across that distance?† â€Å"I don't know. I don't see why it shouldn't.† They were talking around Claire again, Jez gazing into the depths of the garage. â€Å"I think maybe distance is irrelevant to it. I think what happens is that she sees something, and if she's upset enough about it, if she's desperate enough and there's no physical way to do anything, she just-sends out the Power.† â€Å"It's completely unconscious, then,† Hugh said. â€Å"And who knows, maybe she's done it before.† Jez straightened, excited. â€Å"If it's happening far away, and she doesn't see the flash, and she doesn't feel anything†¦Ã¢â‚¬  She turned on Claire. â€Å"You didn't feel anything when you stopped the train?† â€Å"I didn't stop the train,† Claire said, slowly and with shaky patience. â€Å"And I didn't do anything about that fire at the Marina, if that's what you're talking about.† â€Å"Claire, why are you in such total denial about this?† â€Å"Because it's not the truth. I know I didn't do anything, Jez. When you know, you know.† â€Å"Actually, I don't blame her,† Hugh said. â€Å"It's not a great job.† Jez blinked, and then the truth swept over her. Her entire body went cold. Oh, Goddess†¦ Claire. Claire's life as a normal person was over. She was going to have to leave everything, her family, her friends, and go into hiding. From this point on, she would be one of the four most important people in the world-the only of the four Wild Powers who was identified. Constantly hunted. Constantly in danger. Sought after by everyone in the Night World, for a hundred different reasons. And Claire had no experience. She was so innocent. How was she supposed to adjust to a life like that? Jez shut her eyes. Her knees were so weak that she had to sit down. â€Å"Oh, Claire †¦ I'm sorry.† Claire gulped, staring at her. There was fear in her dark eyes. Hugh knelt. His expression was still and sad. Tm sorry, too,† he said, speaking directly to Claire. â€Å"I don't blame you at all for not wanting this. But for right now, I think we'd better think about getting you someplace safe.† Claire now had the look of somebody after an earthquake. How could this happen to me? Why wasn't I paying attention before it hit? â€Å"I†¦ have to go home,† she said. But she said it very slowly, looking at Jez in fear. Jez shook her head. â€Å"Claire-you can't I-† She paused to gather herself, then spoke quietly and firmly. â€Å"Home isn't safe anymore. There are going to be people looking for you-bad people.† She glanced at Hugh. He nodded. â€Å"A werewolf tried to run me down with a car, then jumped me. I think he must have followed me from the station. I knocked him out, but I didn't kill him.† â€Å"And there's the vampire from the platform,† Jez said. â€Å"He got away-did he see the flash?† â€Å"He saw everything. We were both right there, looking down at you. After that, he took off running. I'm sure he's going back to report to whoever sent him.† â€Å"And they'll be putting everything they have on the streets, looking for us.† Jez looked around the garage. â€Å"We need transportation, Hugh.† Hugh gave a tiny grin. â€Å"Why do I have the feeling you don't mean a taxi?† â€Å"If you've got a pocketknife, I can hotwire a car. But we have to make sure nobody's around. The last thing we need is the police.† They both stood up, Jez reaching down absent-mindedly to pull Claire to her feet. Claire whispered, â€Å"Wait. I'm not ready for tins-â€Å" Jez braced herself to be merciless. â€Å"You're never going to be ready, Claire. Nobody is. But you have no idea what these people will do to you if they find you. You†¦ just have no idea.† She located a Mustang across the garage. â€Å"That's a good one. Let's go.† There was a loose brick in the wall near the car. Jez wrapped it in her jacket and broke the window. It only took a moment to get the door open and another few seconds to start the car. And then everybody was inside and Jez was pulling smoothly out â€Å"Take Yanacio Boulevard to the freeway,† Hugh said. â€Å"We've got to head south. There's a safe house in Fremont.† But they never made it out of the garage. Jez saw the Volvo as she turned the first corner toward the exit It had its brights on and it was heading right for them. She twisted the wheel, trying to maneuver, but a Mustang wasn't a motorcycle. She didn't have room. She couldn't slip out and get away. The Volvo never even slowed down. And this time there was no blue light. There was a terrible crashing of metal on metal, and Jez fell into darkness. Everything hurt. Jez woke up slowly. For a long moment she had no idea where she was. Someplace-moving. She was being jolted and jarred, and that wasn't good, because she seemed to be bruised all over. Now, how had that happened†¦ ? She remembered. And sat up so fast that it made her head spin. She found herself looking around the dim interior of a van. Dim because there were no real windows. The one in back had been covered from the outside with duct tape, and only a little light came through at the top and bottom. No light came from the front. The driver's compartment was closed off from the back by a metal wall. There were no seats in back, nothing at all to work with. Only three figures lying motionless on the floor. Claire. Hugh. And†¦ Morgead. Jez stared, crawling forward to look at each of them. Claire looked all right. She had been in the backseat with a seat belt on. Her face was very pale, but she didn't seem to be bleeding and she was breathing evenly. Hugh looked worse. His right arm was twisted oddly under him. Jez touched it gently and determined that it was broken. And I don't have anything to set it with. And I think sbmething else is wrong with him-his breathing's raspy. Finally she looked at Morgead. He looked great. He wasn't scraped or bruised or cut like the rest of them. The only injury she could find was a huge lump on his forehead. Even as she brushed his hair back from it, he stirred. His eyes opened and Jez found herself looking into dark emeralds. â€Å"Jez!† He sat up, too fast. She pushed him back down. He struggled up again. â€Å"Jez, what happened? Where are we?† â€Å"I was hoping you might tell me that.† He was looking around the van, catching up fast Like any vampire, he didn't stay groggy long. â€Å"I got hit. With wood. Somebody got me when I left my apartment.† He looked at her sharply. â€Å"Are you okay?† â€Å"Yeah. I got hit with a car. But it could be worse; it was almost a train.† They were both looking around now, automatically in synch, searching for clues to their situation and ways to get out They didn't have to discuss it The first order of business was always escape. â€Å"Do you have any idea who hit you?† Jez said, running her fingers over the back door. No handles, no way to get out â€Å"No. Pierce called to say he'd come up with something on the Wild Power. I was going to meet him when suddenly I got attacked from behind.† He was going over the metal barrier that separated them from the driver's cabin, but now he glanced at her. â€Å"What do you mean, it was almost a train?† â€Å"Nothing here. Nothing on the sides. This van is stripped.† â€Å"Nothing here, either. What do you mean, a train?† Jez wiggled around to face him. â€Å"You really don't know?† He stared at her for a moment. Either he was a fantastic actor, or he was both innocent and outraged. â€Å"You think I would do something to hurt you?† Jez shrugged. â€Å"It's happened in the past.† He glared, seemed about to get into one of his Excited States. Then he shook his head. â€Å"I have no idea what's going on. And I would not try to hurt you.† â€Å"Then we're both in trouble.† He leaned back against the metal wall. â€Å"I believe you there.† He was silent for a moment, then said in an odd, deliberate tone, â€Å"It's the Council, isn't it? They found out about Hunter's deal with us, and they're moving in.† Jez opened her mouth, shut it. Opened it again. â€Å"Probably,† she said. She needed Morgead. Claire and Hugh weren't fighters. And whoever had them was a formidable enemy. She didn't think it was the Council. The Council wouldn't use hired thugs; it would work through the Elders in San Francisco. And it would have no reason to kidnap Morgead; the deal with Hunter Redfern didn't really exist. Whoever it really was had a good intelligence system, good enough to discover that Morgead knew something about the Wild Power. And had a lot of money, because it had imported a lot of muscle. And had a sense of strategy, because the kidnappings of Jez and Claire and Hugh and Morgead had been beautifully timed and nicely executed. It might be some rogue vampire or werewolf chieftain who wanted to grab power. It might be some rival vampire gang in California. For all Jez knew, it might even be some insane faction of Circle Daybreak. The only thing that was certain was that she was going to have to fight them whenever this van got where it was going, and that she needed all the help she could get. So it was important to lie to Morgead one last time, and hope that he would fight with her. She had to get Claire away safely. That was all that mattered. The world would survive without her and Morgead, and even without Hugh, although it would be a darker place. But it wouldn't survive without Claire. â€Å"Whether it's the Council or not, we're going to have to fight them,† she said out loud. â€Å"How's your energy-blast trick? The one you demonstrated when we were stick-fighting.† He snorted. â€Å"Not good. I used up all my Power fighting the guys who tackled me. It'll be a long time before I recharge.† Jez's heart sank. â€Å"Too bad,† she said unemotionally. â€Å"Because those two aren't going to be able to do much.† â€Å"Those humans? Who are they, by the way?† His voice was so carefully careless again. Jez hesitated. If she said they were unimportant, he might not help her save them. But she couldn't tell the truth, either. â€Å"That's Claire, and this is Hugh. They're-acquaintances. They've helped me in the past.† â€Å"Humans?† â€Å"Even humans can be useful sometimes.† ‘I thought maybe one of them might be the Wild Power.† â€Å"You thought if I found the Wild Power I wouldn't tell you?† ‘It occurred to me.† â€Å"You're so cynical, Morgead.† ‘I prefer to call it observant,† he said. ‘For instance, I can tell you something about your friend Hugh, there. I saw him in the city, just once, but I remember his face. He's a damned Daybreaker.† Jez felt a tension in her chest, but she kept her face expressionless. â€Å"So maybe I'm using him for something.† â€Å"And maybe,† Morgead said, simply and pleasantly, â€Å"you're using me.† Jez lost her breath. She stared at him. His face was shadowed, but she could see its clean tines, the strong but delicate features, the darkness of his eyebrows and the tension in his jaw. And she knew, as he narrowed his eyes, that they were the color of glacier ice. â€Å"You know,† he said, â€Å"there's still a connection between us. I can feel it, sort of like a cord between our minds. It pulls. You can't deny it, Jez. It's there whether you like it or not. And-† He considered, as if thinking of the best way to put this. â€Å"It tells me things. Things about you.† Oh, hell, Jez thought. It's over. I'm just going to have to protect Hugh and Claire myself. From him and whoever's got us. Part of her was scared, but part was just furious, the familiar fury of needing to bash Morgead over the head. He was so certain of himself, so †¦ smug. â€Å"So what's it telling you now?† she said sarcastically before she could stop herself. â€Å"That you're not telling the truth. That there's something you're keeping from me, something you've been keeping from me. And that it has to do with him.† He nodded toward Hugh. He knew. The jerk knew and he was just playing with her. Jez could feel self-control slipping away. â€Å"Something to do with why you want the Wild Power,† Morgead went on, a strange smile playing on his lips. â€Å"And with where you've been for the past year, and with why you suddenly want to protect humans. And why you say ‘Goddess' when you're surprised. No vampire says that. It's a witch thing.† Goddess, I'm going to kill him, Jez thought, clenching her teeth. â€Å"Anything else?† she said evenly. â€Å"And with why you're scared of me reading your thoughts.† He smirked. â€Å"Told you I was observant.† Jez lost it. â€Å"Yeah, Morgead, you're brilliant. So are you smart enough to figure out what it all means? Or just to get suspicious?† â€Å"It means-† He looked uncertain suddenly, as if he hadn't exactly figured out where all this was leading. He frowned. â€Å"It means†¦ that you're †¦Ã¢â‚¬  He looked at her. â€Å"With Circle Daybreak.† It came out as a statement, but a weak one. Almost a question. And he was staring at her with an I-don't-believe-it look. â€Å"Very good,† Jez said nastily. â€Å"Two points. No, one; it took you long enough.† Morgead stared at her. Then he suddenly erupted out of his side of the van. Jez jumped forward, too, in a crouch that would let her move fluidly and protect Hugh and Claire. But Morgead didn't attack. He just tried to grab her shoulders and shake her. â€Å"You little idiot!† he yelled. Jez was startled. â€Å"What?† â€Å"You're a Daybreaker?† â€Å"I thought you had it all figured out.† What was wrong with him? Instead of looking betrayed and bloodthirsty he looked scared and angry. Like a mother whose kid has just run in front of a bus. â€Å"I did-I guess-but I still can't believe it. Jez, why? Don't you know how stupid that is? Don't you realize what's going to happen to them?† â€Å"Look, Morgead-â€Å" â€Å"They're going to lose, Jez. It's not just going to be the Council against them now. Everybody in the Night World is going to be gunning for them. They're going to get wiped out, and anybody who sides with them will be wiped out, too.† His face was two inches from hers. Jez glared at him, refusing to give ground. â€Å"I'm not just siding with them,† she hissed. â€Å"I am one of them. I'm a damned Daybreaker.† â€Å"You're a dead Daybreaker. I can't believe this. How am I supposed to protect you from the whole Night World?† She stared at him. â€Å"What?† He settled back, glaring, but not at her. He was looking around the van, avoiding her eyes. â€Å"You heard me. I don't care who your friends are, Jez. I don't even care that you came back to use me. I'm just glad you came back. We're soulmates, and nothing can change that.† Then he shook his head furiously. â€Å"Even if you won't admit it.† â€Å"Morgead†¦Ã¢â‚¬  Suddenly the ache in Jez's chest was too much to stay inside. It was closing off her throat, making her eyes sting, trying to make her cry. She had misjudged Morgead, too. She'd been so sure that he would hate her, that he could never forgive. But of course, he didn't know the whole truth yet. He probably thought that her being a Daybreaker was something she would grow out of. That it was just a matter of getting her to see the light and change sides again, and she would become the old Jez Redfern. He didn't realize that the old Jez Red-fern had been an illusion. Tm sorry,† she said abruptly, helplessly. â€Å"For all of this, Morgead-I'm sorry. It really wasn't fair to you for me to come back.† He looked irritated. â€Å"I told you; I'm glad you did. We can work things out-if you'll just stop being so stubborn. We'll get out of this-â€Å" â€Å"Even if we do get out of it, nothing's going to change.† She looked up at him. She wasn't frightened of what he might do anymore. The only thing she was frightened of was seeing disgust in his eyes-but she still had to tell him. â€Å"I can't be your soulmate, Morgead.† He hardly seemed to be listening to her. â€Å"Yes, you can. I told you, I don't care who your friends are. Well keep you alive somehow. The only thing I don't understand is why you'd want to ally yourself with stupid humans, when you know they're going to lose.† Jez looked at him. Morgead, the vampire's vampire, whose only interest was in seeing the Night World conquer humanity completely. Who was what she had been a year ago, and what she could never be again. Who thought of her as an ally, a descendent of one of the first families of the lamia. Who thought he loved who he thought she was. Jez kept looking at him steadily, and when she spoke, it was very quietly. And it was the truth. â€Å"Because I'm a human,† she said.

Lidl : Surveillance Case Study

As long as there has been employment, employees have been monitored (Nebeker & Tatum, 1993). However as the progress of technology becomes more rapid and equipment for monitoring is available to all, surveillance in the workplace has become a more alarming issue and the boundaries of what is necessary and what is an invasion of privacy are very vague. A case study presented for scrutiny is that of the ‘German supermarket chain Lidl accused of snooping on staff’.Many employers appoint surveillance within the workplace for a variety of reasons such as safety, prevention of theft or misuse and performance checks. The issues identified within this article are that of whether the monitoring that was carried out was necessary or whether it breaches privacy rights and has a negative effect on the employee. Although this is the main issue highlighted in the article, there are many underlying problems within Lidl as an employer and an organization; which will be presented and scr utinized in this essay.The media source of the article is The Guardian which presents the occurring matters in a very negative light. However, the merging topics I will be using to provide impartial insight and further analysis into the subjects at hand are that of: stress at work, ethics and organizational culture. As mentioned above, to further understand the article and the issues within it, it is useful to explore it through focus of stress at work.Cartwright and Cooper (1997, page 4) discuss the more modern concept of stress as â€Å"a person’s response to a disturbance† whereas Perrewe and Crandall (1995, page 5) say that â€Å"a transaction between the person and the environment is stressful only when it is evaluated by the person as a harm, threat or challenge to that persons well-being†. Intrinsic to job Role in organization Relationships at work Career Organizational Structure Non-work factors Individual Individual symptoms -blood pressure up -Depressi on -Excessive drinking -Irritability -Chest PainsOrganizational symptoms -High absenteeism -High staff turnover -Industrial relations problems -Poor quality work Figure 1 – Dynamics of work stress – Cartwright and Copper The model below portrays the different sources of stress an individual may acquire and the effects that these can have both on the individual and the organization they are a part of. In relation to the Lidl case-study the factors that are intrinsic to the job include that of working conditions that arise from surveillance, such as close monitoring and restrictions (appendix 1).Nebeker and Tatum (1993) carried out experiments to investigate the effects of computer monitoring on productivity, work quality, satisfaction and stress. They found that there were no significant negative effects of computer monitoring on the individuals. This would suggest that the surveillance that occurred in Lidl would not be part of the intrinsic factors to cause stress to the employees, if there was any.However a criticism of their study was that it was in an experimental setting and it can be argued that it is the intention behind the surveillance and the consequence of it in the workplace (that was absent in the experiments) that has negative effects on employees. Although stress may not occur from the surveillance itself, it can from the issues that arise from it such as inspection of employee’s coats and handbags when leaving the store (appendix 1. 1).In a real work setting the over-stimulation from managerial work can cause stress to the employee where as within manual work, it is the factors of under-stimulation such as boring, repetitive work and lack of control or autonomy that are the source of stress (Bosma et al; cited by Wilson 2004). This interlinks with the section of Organizational Structure in figure 1 â€Å"Just being a part of an organization can present threats to a person’s sense of freedom and autonomy† (Cart wright and Cooper, 1997, page 20) which is what seems to be happening in Lidl as a consequence of the surveillance and the culture of the organization.As this is one of the things that is monitored via the cameras and then such action being taken as (in the extreme) a ‘worker being forbidden to go to the toilet during working hours’ creates a sense of restriction for the employees. The employees are faced with a very controlled environment leading to them being stripped of control and their actions being dictated and monitored by managerial staff. The words of a former employee ‘when one needs the money, one lets many things pass’ (appendix 1. ) show she views the disturbances caused to her as harm and therefore Lidl could be a potential source of stress. The culture of discouraging creativity and initiative (see appendix 1. 1) that Lidl creates results as a further lack of control for the employee and no sense of belonging. As can be seen from paragraph on e in appendix 1 Lidl didn’t just monitor the employees but held personal information about their love lives and finances.Also women having to wear a headband if on their period to be allowed to go to the toilet can increase stress as they may not want private information such as this revealed to the public. The way each individual copes with this will be different and according to the Cooper-Cummings framework (cited in Cartwright and Cooper 1997) if there is failure to cope there is an occurrence of continued stress. Referring back to figure 1, Cartwright and Cooper (1997) argue that non-work factors are one of the sources of stress. The supporting source (appendix 1. ) states that ‘there are almost only women workers at Lidl’ which means that there is a high possibility that they have dual needs of work and domestic responsibilities and therefore are more exposed to the likeliness of stress (Ginn and Sandell, 1997; Wheeler and Lyon, 1992; cited by Wilson 2004) Especially as many Lidl employees are ‘divorced, single parents’ it means that the domestic burden is even greater so they may be experiencing vast amounts of stress from a non-work source as well as intrinsic (figure1) to the job at Lidl.This burden could then be even further intensified by the ‘20 percent lower wages’ (appendix 1. 1) the employees receive. This acts as both an intrinsic factor as it lowers employee job satisfaction and moral; as well as adds stress from the non-work aspect due to having low finances and the employees not being able to support their families. Refer to a quote from one of the employees ‘when one needs money, one lets many things pass’.This fear of job loss from employees can further add to the non-work sources of stress as â€Å"tensions of the job are not left behind and soon affect the family† (Cooper and Cartwright, Managing workplace stress, page 21). Cartwright and Cooper’s model (figure 1) i ncludes long hours as part of the intrinsic factors as they â€Å"appear to take a toll on employee health† (Cartwright and Cooper 2007, page 15). Lidl workers are ‘pressed to work additional hours’ (appendix 1. 1) which will therefore cause stress to the employees and further more adding to it, they are made to do so ‘without pay’.Supporting that extra hours cause stress and stress related illness is a study carried out by Russek and Zohman (1958) (cited by Cartwright and Cooper, 1997) where they found that 25percent of young coronary patients had been working two jobs, and an additional 40percent worked for more than 60 hours a week. If the employees of Lidl are experiencing stress, which from the analysis seems probable, this could have negative connotations for both the individuals and the organization (figure 1). Referring back to the definition of stress, if the employees of Lidl view the occurrences as damaging to themselves they will experien ce stress.However even though the potentially ultimate reason that Lidl is inflicting the stress upon the employee is to stay ahead in the market place, these ‘competition approaches’ (appendix 1. 1) could result in decreased efficiency from the employees due to the depreciation of their health (figure 1, individual symptoms) and therefore the opposite of the desired effect for Lidl (figure1, organizational symptoms). This brings us to think about whether Lidl as an organization incorporate morality within their strategies or just work towards the goal of profitability for the company.In order to informatively analyse this it is necessary to look at it from the perspective of business ethics. As Parker (1998) describes, the categories of ethics fall into descriptive and prescriptive. Whereas descriptive ethics merely explains what people actually do, perspective goes into theorizing what people should do. Within this essay, a combination of the two will be used in conju nction with relevant theories to attempt to prove Lidl as an ethical or unethical organization and to question whether the surveillance carried out is moral.However, as Chryssides and Kaler (1999) discuss, due to the subjective nature of this topic, arriving at conclusions about â€Å"moral rights and wrongs in business† is done â€Å"with difficulty† (page 14). Therefore they argue that the possible solutions should be put to the test of â€Å"agreement with the evidence† presented, â€Å"internal coherence† and â€Å"compatibility with out more general system of belief† (page 15). With the issue at the surface of the case-study being that of surveillance, it is wise to differentiate this in terms of ethics. There are a number of theories that can aid this conclusion.As described by Parker (1998) those that are of a deontological nature place emphasis on the rules and principles that guide actions; where as those that are teleological evaluate act ions depending on the end result and the utility or disutility created. If we analyse the case-study from a teleological perspective the positive utility is created because of the progression of the organizations efficiency due to the monitoring. Murray (1997) mentions business ethics being a contradiction in words because if the business is being ethical* then they are not working to their full efficiency.This is supported by Aiello and Svec’s (1993) research, who found that job performance on simple tasks improved with the presence of another person. However, because the surveillance is imposed onto the employers we have to look at the utility or rather disutility that is caused to them. As is explained above, this is significant as the consequences from the surveillance are that of control and create stress on the individuals. However, if the security has improved due to the monitoring this will create a utility due to the safety improvement; therefore making it difficult to judge whether the action of surveillance is ethical in this case.To fully be able to interpret it however, we have to look at it through the perspective of deontological theories. As Marx T. (1998) argues the ethics of monitoring should be reviewed according to the means, the context and conditions of data collection and the uses. Relating to the collection of data within the case-study, there were details of the employees’ ‘love lives, personal finances and menstrual cycles’ (appendix 1) therefore making that aspect a breach of privacy and unethical.Ballinger (2002) found that advance notice of monitoring reduces the invasion of privacy perceptions so the fact that Lidl conducted it without the employees knowing causes further breach of privacy rights within the employee’s minds. However, even if they had been given advance notice, according to deontological theories it wouldn’t make it ethical as it is only perception that it is moral. Looking into the means and uses of it, such as to control the employees and forbidding them to go to the toilet (appendix 1), makes it seem unethical.The different aspects of the two theories draw us to an ethical dilemma of surveillance, as in the words of Sewell and  Barker 2004 it ‘is useful but harmful; welcome but offensive; a necessary evil but an evil necessity’ (page 1). Especially looking at the Lidl case it makes us question who is monitoring the monitor and ensuring that the surveillance isn’t exploited? Further conclusions about ethics can be drawn after the following section. However, as Chryssides and Kaler (1999) explain, any conclusion drawn on the topic of ethics cannot be proven definitely right or definitely wrong.Both the stress caused to the employees, and the ethical aspects of Lidl’s actions can be argued to be brought on by the culture of the organization. Robbins (1998, page 595) defines the concept of culture as â€Å"a system of share d meaning held by members that distinguishes the organization from other organizations. This is a set of characteristics that the organization values. † It is possible to, through knowing about the culture of Lidl’s organizations have a better insight into whether the surveillance that was carried out was for reasons that Lidl stated, or to control the workers.This then gives better insight into whether the employees did experience the stress outlined above, and whether the organization is unethical. As it was with ethics, it is difficult to fully analyse and understand an organization’s culture. This is depicted through Grint’s (1995) analysis stating that â€Å"culture is like a black hole: the closer you get to it the less light is thrown upon the topic† (cited by Wilson, 2004, page 180). However, there are theories and models that allow us to get better insight into it. The most recognised is that of Edgar Schein who forms a unctionalist view to put forward a model (figure 2) which because of the clear demarcation of the three levels makes it easier to relate to real life organizations such as Lidl. Underlying assumptions Human behaviour, relationship to environment Values Artefacts Training, practices, behaviour Conscious Level Core of the culture Unconscious Level Implied rather than stated openly but shared and understood 1 2 3 Observable and tangible Figure 2 – Model for Cultural Analysis – Schein 1982 It is Schein’s (1985) argument that by analysing the artefacts we are able to gain superficial understanding of the organization.These are easily discerned but can be hard to decipher unless the individuals are asked about what they mean. Within relation to the case-study they would involve things such as having mostly part-time, women workers and the dress. In an attempt to analyse this, we can say that due to there being a uniform in Lidl, where everyone has to wear exactly the same dress apart fro m the manager they are trying to make it almost robotic. This will become more apparent with analysis of further two levels of Schein’s model, but in isolation of these, this dress code isn’t of a significant nature.The level below is that of espoused values and Schein (1985) argues that these may be tapped into through the construction of questionnaire surveys of culture. These involve conscious strategies and goals of the firm. However, a criticism of this is that the outcome of the survey may not be fully reliable due to experimenter bias, so we have to be careful that we are not getting false values. For example, Lidl wouldn’t openly admit that their goal was just to achieve lower prices and that they didn’t care about employees.This could however be implied through Lidl’s ‘aversion against publicity’ and having low wages to compensate for the low prices (appendix 1. 1). The third, and arguably most important level, is the underlyi ng assumptions (figure 2). These are difficult to discern as they exist mostly at an unconscious level. As Wilson (2004) explains, the unconscious forms our norms like standards of behaviour, our values and beliefs. Mary Hatch (1993) argues that the different elements of Schein’s model need to be made less central so that the relationships linking them become more focal.Due to them interlinking, it allows us to view the dynamics of the organization as a whole. Applying this to the case-study we can see that due to the strict hierarchies and methods of punishment if mistakes are made (appendix 1. 1) the assumptions in Lidl are that the highest managers have to be listened to and that the individuals are discouraged from forming own opinions. The artefacts and values of the organization seem to suggest that that there is an underlying assumption of mechanization, and that things in Lidl have to be done exactly the way that they were ‘trained’ to do.This analysis sh ows that Lidl has many characteristics of a bureaucratic organization**. Schein’s model is criticised by researchers such as Collins (1998; cited by Wilson 2004) for not being open to change and organizations. They should be subject to change as the employees attempt to bend the rules. This does not seem to happen in Lidl due to fear of the employees losing their jobs (described earlier), the strict managers and the surveillance in place. Even though Schwarz is no longer in charge of the organization the culture he instilled into it seems to be still applicable.This is portrayed through appendix 1. 1 as ‘workers tell about how his presence in stores can still be felt, unchanged’. As a consequence of this, the management still remains buearocratic. However this does not mean that the culture is not open to change, just that it has not occurred. This then leads us to question whether these basic assumptions are actually there within the employees’ unconsciou s values. As mentioned above, it seems that the culture of Lidl tried to be imposed by Schwarz as appendix 1. concludes that in Lidl, ‘management by pressure and fear is the approach to handling human resources’. â€Å"The ideal employees are those who have internalized the organization’s goals and values and no longer require rigid control† (Wilson 2004, page 181). Analysing this quote, because of the tight control installed within Lidl through the ‘extensive espionage’ (appendix 1) it is implied that the employees do not have the culture of the organization within their underlying assumptions and therefore still need to be regulated.It can thus be argued that the reason Lidl spied on its employees was to find out detailed information to see whether they were the right people to keep on and to be able to control in order to fulfil the goals and values of the organization. This is supported by appendix 1. 1 stating that the new leader ‘h olds the company in tight reins, on behalf of Dieter Schwarz’. As one of the employees in the supporting article says that when ‘one needs the money, one lets many things pass’ therefore strengthening the argument above. However, looking into the idea about Fordism (Dick P. Ellis S. 2006) where the labour force is unskilled and the actions carried out by employees standardized we can relate it to the case-study. Although the situation in Lidl isn’t exactly the same as it is not a production line, there are similarities in that the tasks are simple and can be controlled easily. This is why it may not be necessary for the employees working on the shop floor to buy into the culture of the organization in order for it to be carried through and the goals achieved. However, in Lidl, even the managers are held on ‘tights reins’ (appendix 1. ) with very few given some freedom. The power of the company is also centralized therefore portraying underlyin g assumptions (figure 2) of questioning trust, credibility and faith in competence. As a consequence of the analysis of the culture of Lidl, we are able to make further conclusions within the ethics aspect of the essay. From the basic assumptions of the organization that, below the higher management level everything is to be tightly controlled and no room left for mistakes (which in turn means the employees have to do everything according to the rules and ot develop own ideas or ways of carrying out tasks), it is now much more evident that the reason behind the monitoring was a form of control over employees and not ‘to establish possible abnormal behaviour’. This brings us closer to drawing the conclusion that the surveillance was unethical and that Lidl as a company have very few ethical considerations with their managerial actions. It also means that the culture aspect of the organization will cause further stress to the employees and therefore presenting Lidl as a v ery unmoral organization.As is portrayed from all the presented evidence, the actions carried out and strategies implemented lack in ethical consideration. Looking at sources of surveillance within media, the consistently negative language choice reflects that the attitude towards surveillance in general is that it is a breach of privacy. Especially in the case of Lidl, who do not seem to care about the human aspect of their employees and appear to just be worried about profits, the surveillance carried out was unnecessary and seemingly not for the reasons that the firm puts forward.Through this issue, and others highlighted in the article it seems that there are many underlying issues within Lidl that need to be addressed and perhaps a form of culture change needs to occur whilst the organization amends its values and goals. Appendix 1 German supermarket chain Lidl accused of snooping on staff * Kate Connolly in Berlin * The Guardian, Thursday March 27 2008 Lidl was accused of reco rding how many times staff went to the toilet, as well as intimate details of their personal lives.Photograph: Graham Turner The German discount supermarket chain Lidl has been accused of spying on its employees, including recording how many times they went to the toilet as well as details about their love lives, personal finances and menstrual cycles. An investigation by the German news magazine Stern uncovered an extensive espionage system in its shops across Germany. It obtained hundreds of pages of documents gathered by detectives allegedly employed by the chain to find out about its staff.The surveillance took place via mini-video cameras installed by detectives. The official reason given to store managers was to reduce shoplifting. Critics have accused Lidl of using â€Å"Stasi methods†, referring to the secret police of the former communist East German state who kept track of the most banal and intimate details of hundreds of thousands of citizens' lives. The detective s' records include details of precisely where employees had tattoos as well as information about their friends. â€Å"Her circle of friends consists mainly of drug addicts,† reads one record.The detectives also had the task of identifying which employees appeared to be â€Å"incapable† or â€Å"introverted and naive†. While most incidents seem to have occurred in Germany, the most shocking one allegedly occurred at a Lidl store in the Czech Republic, where a female worker was forbidden to go to the toilet during working hours. An internal memorandum, which is now the centre of a court case in the republic, allegedly advised staff that â€Å"female workers who have their periods may go to the toilet now and again, but to enjoy this privilege they should wear a visible headband†.Recording how a German employee identified as Frau M spent her break, one report read: â€Å"Frau M wanted to make a call with her mobile phone at 14. 05 †¦ She received the r ecorded message that she only had 85 cents left on her prepaid mobile. She managed to reach a friend with whom she would like to cook this evening, but on condition that her wage had been paid into her bank, because she would otherwise not have enough money to go shopping. † A Hamburg labour lawyer, Klaus Muller-Knapp, said the transcripts were â€Å"scandalous to the highest degree† and breached laws on freedom of expression.Human rights groups and trade unions pledged to take up the case. While denying any knowledge of the Czech case, Lidl, which has more than 7,500 stores in 24 countries, including Britain, confirmed that surveillance had taken place in Germany. It said the purpose was â€Å"not to monitor staff, but to establish possible abnormal behaviour†. It added that in retrospect the company distanced itself from the transcripts. â€Å"The references and observations are not in keeping †¦ with our understanding of how people should treat each othe r. † Source: http://www. uardian. co. uk/world/2008/mar/27/germany. supermarkets Appendix 1. 1 – Supporting information on Lidl UNI Commerce Jan Furstenborg 1 March 2004 The Schwarz Group (Lidl) There are few retailers that can match the Schwarz Group’s fast and aggressive expansion on the European markets. The German retailer was number 25 in world rankings in 2002 with estimated sales of 21,6491 Billion USD. The Schwarz Group’s discounter chain Lidl sold for an estimated 15. 92 Billion Euro in 2002. Lidl’s sales in 2003 are estimated to reach 203 Billion Euro (22 Bill USD).As a comparison, the closest competitor and world leader among the hard discounters – Aldi, which consists of Aldi Nord and Aldi Sud – ranked number 11 with estimated sales of 33,7134 Billion USD. Lidl Through an aggressive price policy, Lidl tries to take market shares particularly from its main competitor Aldi. Spectacular special offers give the impression of pa rticularly low prices, but normally they are applied only for short periods of time. Both competitors and consumer representatives have criticised the company for this approach, which they consider to be misleading and unserious marketing.In Spain, the consumers’ organisation OCU reacted sharply when Lidl used its name in advertising, telling that they had been found by OCU to have the lowest prices. OCU called this â€Å"intolerable conduct†. 20 Suppliers are under hard pressure when Lidl is pushing prices down. â€Å"Whereas the deeply catholic Aldi-brothers become unpleasant only when there are quality problems, but otherwise are fair with their suppliers, the Lidl buyers exert enormous pressure†, writes Managermagazin. 23 As Lidl is a very large buyer, few suppliers can afford to tell them off.Longer shop opening hours than Aldi is another of Lidl’s German competition approaches. When the Aldi stores close at 14. 00, Lidl keeps its doors open until 20 . 00. Managermagazin says that this is made possible by the 20 per cent lower wages that Lidl is paying. The total amount of working hours that are allocated to a Lidl store are tied to turnover, which means that cashiers can be pressed to work additional hours without pay. Employment conditions and labour relations in Lidl in Germany In Lidl, management by pressure and fear is the approach to handling human resources.Hierarchies are strict, and creativity and initiative are discouraged. Management demands permanent availability from the personnel, and when someone gets ill, he or she can expect a home visit by a supervisor. „For years she had stood out with all of this, the humiliations by customers, the constant lack of confidenceâ€Å", writes Suddeutsche Zeitung about a discussion with a former Lidl cashier, who worked ten years for the company. „When one was ill, one had to visit the district supervisor. After work, in her store, coats, handbags and cars were inspe cted. Then I came always without a coat or handbag, I was afraid that they would put something into themâ€Å", the ex-worker said: „One had to be on the job 15 minutes before the working time began. On Fridays, one did often not yet know when one should work on Monday. â€Å" As a punishment, one could be placed for weeks in a store which was 80 kilometres away, the woman said. The cash machines are used to control the workers. There are almost only women workers at Lidl, most of them part-timers, many divorced, single parents, from the former GDR. â€Å"Then nobody protests.When one needs the money, one lets many things pass†, says the former Lidl worker, who was interviewed by Suddeutsche Zeitung on the conditions of strict anonymity. Looking at her hands she says to the newspaper: â€Å"I know from what Dieter Schwarz has become so rich†. A typical Lidl store in Germany employs between 10 and 12 staff. The cashiers, who often work part time, are paid accord ing to tariffs. Their wages are on average 20 per cent lower than in Aldi, where the workers have additional wage benefits in addition to the basic minimum.Not surprisingly, like Wal-Mart, Lidl goes to great lengths to keep trade unions out. When ver. di tries to establish works councils, management moves fast to destroy these attempts. Workers are scared up by management – â€Å"and we can only protect shop stewards† says ver. di representative Christian Paulowitsch from Stuttgart to Suddeutsche Zeitung. In 2002, ver. di worked particularly hard to organise in Lidl. To make it impossible for the union to establish Works Councils (Gesamtbetriebsrat), management grouped the stores into more than 400 ‘independent’ companies.When the workers in seven Lidl stores in a region of Germany were invited to a meeting to set up an election committee for the works council election, nobody came. The workers had been invited by the company on the same day to an internal training session. Instead, managers and regional supervisors sat as a threatening panel in the meeting room. â€Å"The message was clear†, says ver. di’s regional secretary in Hamm, Norbert Glassman. â€Å"Who comes, will be shaved away†. When union representatives have tried to make Dieter Schwarz himself to intervene, he has let them be told that he has pulled back from operative management.A ver. di representative said to Suddeutsche Zeitung that strictly legally he is out, but â€Å"as before, he is the godfather. † Christian Paulowitsch says: â€Å"He has never yet dirtied his fingers† â€Å"Schwarz gave over the management of his empire simultaneously to two chief executives, but still workers tell about how his presence in the stores can still be felt, unchanged: In many warehouses and many stores, he has already showed up unexpectedly, to look after his rights. SOURCE: http://www. union-network. org Bibliography Aiello, J. R. , & Svec, C. M. (1993). Computer monitoring of work performance: Extending the social facilitation framework to electronic presence†, Journal of Applied Social Psychology Ballinger, G. A. (2002) â€Å"Privacy and procedural justice reactions to internet monitoring under different job roles and task deviance conditions: a field experiment†, Purdue University, found in: Organizational Behaviour/Organizational Theory Track Cartwright, S. Cooper, C. L. (1997) Managing Workplace Stress, London and Newbury Park, Sage Publications Chryssides, G. D. , Kaler, J. H. (1999) Introduction to Business Ethics, London, International Thompson Business PressCrandall, R. Perrewe, P. L (1995) Occupational Stress, Washington, DC: Taylor & Francis Dick, P. Ellis, S. (2006) Introduction to Organizational Behaviour, Maidenhead, McGraw Hill Education Nebeker, D. M. and Tatum, B. C. (1993) â€Å"The effects of computer monitoring, standards and rewards on work performance, job satisfaction and stress†, Journal of Applied Social Psychology Hatch, M. J. (1993) â€Å"The dynamics of organizational culture†, Academy of Management Review Marx, G. T. (1998) â€Å"Ethics for the new surveillance†, The Information Society Murray, D. (1997) Ethics in Organizations, London, Kogan Page: Coopers and LybrandParker, M. (1998) Ethics and organizations, London, Sage Robbins, S. (1998) Organisational Behaviour: Concepts, Controversies and Applications, New Jersey: Prentice Hall Sewell G. Barker J. R. (2004) â€Å"Neither good, nor bad, but dangerous: Surveillance as an ethical paradox†, Ethics and Information Technology Somers, M. J (2004) â€Å"Ethical Codes of Conduct and Organizational Context: A Study of the Relationship between Codes of Conduct, Employee Behaviour and Organizational Values†, Journal of Business Ethics Wilson F. M. (2004) Organizational Behaviour and Work, Oxford, Oxford University Press

Auditing Chapter 2

Chapter 2 The CPA Profession 2-1The four major services that CPAs provide are: 1. Audit and assurance services Assurance services are independent professional services that improve the quality of information for decision makers. Assurance services include attestation services, which are any services in which the CPA firm issues a report that expresses a conclusion about the reliability of an assertion that is the responsibility of another party. The four categories of attestation services are audits of historical financial statements, attestation on the effectiveness of internal control over financial reporting, reviews of historical financial statements, and other attestation services. 2. Accounting and bookkeeping services Accounting services involve preparing the clients financial statements from the clients records. Bookkeeping services include the preparation of the clients journals and ledgers as well as financial statements. 3. Tax services Tax services include preparation of corporate, individual, and estate returns as well as tax planning assistance. . Management consulting services These services range from suggestions to improve the clients accounting system to computer installations. 2-2The major characteristics of CPA firms that permit them to fulfill their social function competently and independently are: 1. Organizational form A CPA firm exists as a separate entity to avoid an employer-employee relationship with its clients. The CPA firm employs a professional staff of sufficient size to prevent one client from constituting a significant portion of total income and thereby endangering the firms independence. 2. Conduct A CPA firm employs a professional staff of sufficient size to provide a broad range of expertise, continuing education, and promotion of a professional independent attitude and competence. 3. Peer review This practice evaluates the performance of CPA firms in an attempt to keep competence high. 2-3The Public Company Accounting Oversight Board provides oversight for auditors of public companies, including establishing auditing and quality control standards for public company audits, and performing inspections of the quality controls at audit firms performing those audits. -4The purpose of the Securities and Exchange Commission is to assist in providing investors with reliable information upon which to make investment decisions. Since most reasonably large CPA firms have clients that must file reports with the SEC each year (all companies filing registration statements under the securities acts of l933 and l934 must file audited financial statements and other reports with the S EC at least once each year), the profession is highly involved with the SEC requirements. The SEC has considerable influence in setting generally accepted accounting principles and disclosure requirements for financial statements because of its authority for specifying reporting requirements considered necessary for fair disclosure to investors. In addition, the SEC has power to establish rules for any CPA associated with audited financial statements submitted to the Commission. 2-5The AICPA is the organization that sets professional requirements for CPAs. The AICPA also conducts research and publishes materials on many different subjects related to accounting, auditing, management advisory services, and taxes. The organization also prepares and grades the CPA examinations, provides continuing education to its members, and develops specialty designations to help market and assure the quality of services in specialized practice areas. 2-6Statements on Standards for Attestation Engagements provide a framework for attest engagements, including detailed standards for specific types of attestation engagements. -7The PCAOB has responsibility for establishing auditing standards for public companies, while the Auditing Standards Board (ASB) of the AICPA establishes auditing standards for private companies. The ASB previously had responsibility for establishing auditing standards for both public and private companies. Existing auditing standards were adopted by the PCAOB as interim auditing standards for public company audits. 2-8Generally acce pted auditing standards are ten general guidelines to aid auditors in fulfilling their professional responsibilities. These guidelines include three general standards concerned with competence, independence, and due professional care; three standards of field work including planning and supervision, understanding the entity and its environment, including its internal control, and the gathering of sufficient appropriate evidence; and four standards of reporting, which require a statement as to presentation in accordance with generally accepted accounting principles, inconsistency observed in the current period in relation to the preceding period, adequate disclosure, and the expression of an opinion as to the fairness of the presentation of the financial statements. Generally accepted accounting principles are specific rules for accounting for transactions occurring in a business enterprise. Examples may be any of the opinions of the FASB. 2-9Auditors can obtain adequate technical training and proficiency through formal education in auditing and accounting, adequate practical experience, and continuing professional education. Auditors can demonstrate their proficiency by becoming licensed to practice as CPAs, which requires successful completion of the Uniform CPA Examination. The specific requirements for licensure vary from state to state. 2-10For the most part, generally accepted auditing standards are general rather than specific. Many practitioners along with critics of the profession believe the standards should provide more clearly defined guidelines as an aid in determining the extent of evidence to be accumulated. This would eliminate some of the difficult audit decisions and provide a source of defense if the CPA is charged with conducting an inadequate audit. On the other hand, highly specific requirements could turn auditing into mechanical evidence gathering, void of professional judgment. From the point of view of both the profession and the users of auditing services, there is probably a greater harm from defining authoritative guidelines too specifically than too broadly. -11International Standards on Auditing (ISAs) are issued by the International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC). ISAs are designed to improve the uniformity of auditing practices and related services throughout the world by issuing pronouncements on a variety of au dit and attest functions and promoting their acceptance worldwide. A CPA who conducts an audit in accordance with GAAS may not comply with ISAs because there may be additional ISA requirements that extend beyond GAAS requirements. 2-12Quality controls are the procedures used by a CPA firm that help it meet its professional responsibilities to clients. Quality controls are therefore established for the entire CPA firm as opposed to individual engagements. 2-13The element of quality control is personnel management. The purpose of the requirement is to help assure CPA firms that all new personnel are qualified to perform their work competently. A CPA firm must have competent employees conducting the audits if quality audits are to occur. 2-14A peer review is a review, by CPAs, of a CPA firms compliance with its quality control system. A mandatory peer review means that such a review is required periodically. AICPA member firms are required to have a peer review every three years. Registered firms with the PCAOB are subject to quality inspections. These are different than peer reviews because they are performed by independent inspection teams rather than another CPA firm. Peer reviews can be beneficial to the profession and to individual firms. By helping firms meet quality control standards, the profession gains if reviews result in practitioners doing higher quality audits. A firm having a peer review can also gain if it improves the firms practices and thereby enhances its reputation and effectiveness, and reduces the likelihood of lawsuits. Of course peer reviews are costly. There is always a trade-off between cost and benefits. 2-15Firms may belong to Center for Audit Quality and the Private Companies Practice Section (PCPS) Firm Practice Center. The mission of the Center for Audit Quality is to foster confidence in the audit process and to aid investors and the capital markets by advancing constructive suggestions for change rooted in the profession’s core values of integrity, objectivity, honesty and trust. The PCPS Firm Practice Center provides practice management resources for firms of all sizes. In addition to these resource centers, the AICPA also provides the Governmental Audit Quality Center and Employee Benefit Plan Audit Quality Center to provide resources for performing quality audits in these unique and complex audit areas. 2-16a. (1)b. (2)c. (3)d. (3) 2-17a. (2)b. (1)c. (2)d. (3) 2-18a. The comments summarize the beliefs of many practitioners about the Sarbanes–Oxley Act and the PCAOB. The arguments against the Act can be summarized as four arguments: 1. Costs of complying with the Act are excessively high, especially the requirement to report on internal control over financial reporting, and will discourage companies from becoming public companies. 2. Relative cost for local audit firms is excessively high. 3. Additional oversight is not needed because sufficient quality controls have already been implemented by most audit firms. 4. Three other things already provide assurance of adequate quality: a competitive economic environment, legal liability, and auditing standards. To support these comments, it can be argued that the profession has generally functioned well with relatively little controversy and criticism. The arguments against these comments are primarily as follows: 1. Reporting on the effectiveness of internal control over financial reporting will provide benefits in improved controls, resulting in higher quality financial reporting and reduced losses from fraud. 2. The increased confidence in financial reporting will increase access to capital and lower the cost of capital by reducing information risk. 2-18 (continued) 3. Changes in the scope of CPA practices and other threats to audit quality required government regulation. 4. Regulation of public company audits will not affect most audit firms that do not have public company audit clients. b. There is no correct answer to this question. Different people reach different conclusions, depending on the weights put on the various arguments. Time is needed to effectively assess both the costs and benefits of the Act. 2-19a. Engagement performance . Human resources c. Engagement performance d. Engagement performance e. Relevant ethical requirements f. Monitoring g. Acceptance and continuation of clien ts and engagements h. Human resources i. Human resources j. Leadership responsibilities 2-20a. Rossi and Montgomerys primary ethical consideration is their professional competence to perform all of the audit work for filing with the SEC. In addition, if Rossi and Montgomery have performed bookkeeping services or certain consulting services for Mobile Home, they will not be independent under PCAOB and SEC independence requirements. The firm must also be a registered firm with the PCAOB. b. The filing with the SEC, in addition to normal audited financial statements, will require completion and registration with the SEC of Form S-1 which includes an audited summary of operations for the last five fiscal years as well as many additional schedules and descriptions of the business. Each quarter subsequent to the filing, Form 10-Q must be filed; and within 90 days of the end of each fiscal year Form 10-K must be filed with the SEC. In addition, Form 8-K must be filed whenever significant events have occurred which are of interest to public investors. These forms must be filed in conformity with Regulation S-X, which requires considerable disclosures in addition to those normally required in audited financial statements. 2-21 BRIEF DESCRIPTION OF GAAS |HOLMES ACTIONS RESULTING IN FAILURE TO COMPLY WITH GAAS | |GENERAL STANDARDS | | |The auditor must have adequate technical training and |It was inappropriate for Holmes to hire the two students to conduct | |proficiency to per form the audit. |the audit. The audit must be conducted by persons with proper | | |education and experience in the field of auditing. Although a junior | | |assistant has not completed his formal education, he may help in the | | |conduct of the audit as long as there is proper supervision and | | |review. |The auditor must maintain independence in mental attitude|To satisfy the second general standard, Holmes must be without bias | |in all matters relating to the audit. |with respect to the client under audit. Holmes has an obligation for | | |fairness to the owners, management, and creditors who may rely on the | | |report. Because of the financial interest in whether the bank loan is | | |granted to Ray, Holmes is independent in neither fact nor appearance | | |with respect to the assignment undertaken. |The auditor must exercise due professional care in the |This standard requires Holmes to perform the audit with due care, | |performance of the audit and the preparation of the |which imposes on Holmes and everyone in Holmes organization a | |report. |responsibility to observe the standards of field work and reporting. | | |Exercise of due care requires critical review at every level of | | |supervision of the work done and the judgments exercised by those | | |assisting in the audit. Holmes did not review the work or the | | |judgments of the assistants and clearly failed to adhere to this | | |standard. | 2-21 (continued) |BRIEF DESCRIPTION OF GAAS |HOLMES ACTIONS RESULTING IN FAILURE TO COMPLY WITH GAAS | |STANDARDS OF FIELD WORK | | |The auditor must adequately plan the work and must |This standard recognizes that early appointment of the auditor has | |properly supervise any assistants. advantages for the auditor and the client. Holmes accepted the | | |engagement without considering the availability of competent staff. In| | |addition, Holmes failed to supervise the assistants. The work | | |performed was not adequately planned. | |The auditor must obtain a sufficient understanding of the|Holmes did not obtain an understanding of the entity or its internal | |entity and its environment, including its internal |control, nor did the assistants obtain such an understanding. There | |control, to assess the risk of material misstatement of |appears to have been no audit at all. The work performed was more an | |the financial statements whether due to error or fraud, |accounting service than it was an auditing service. | |and to design the nature, timing, and extent of further | | |audit procedures. | | |The auditor must obtain sufficient appropriate audit |Holmes acquired no evidence that would support the financial | |evidence by performing audit procedures to afford a |statements. Holmes merely checked the mathematical accuracy of the | |reasonable basis for an opinion regarding the financial |records and summarized the accounts. Standard audit procedures and | |statements under audit. |techniques were not performed. | |STANDARDS OF REPORTING | | |The auditor must state in the auditor’s report whether |Holmes report made no reference to generally accepted accounting | |the financial statements are presented in accordance with|principles. Because Holmes did not conduct a proper audit, the report | |generally accepted accounting principles (GAAP). should state that no opinion can be expressed as to the fair | | |presentation of the financial statements in accordance with generally | | |accepted accounting principles. | 2-21 (continued) |BRIEF DESCRIPTION OF GAAS |HOLMES ACTIONS RESULTING IN FAILURE TO COMPLY WITH GAAS | |The auditor must identify in the auditor’s report those |Holmes improper audit would not enable him to determine whether | |circ umstances in which such principles have not been |generally accepted accounting principles were consistently applied. |consistently observed in the current period in relation |Holmes report should make no reference to the consistent application | |to the preceding period. |of accounting principles. | |When the auditor determines that informative disclosures |Management is primarily responsible for adequate disclosures in the | |are not reasonably adequate, the auditor must so state in|financial statements, but when the statements do not contain adequate | |the auditor’s report. |disclosures the auditor should make such disclosures in the auditors | | |report. In this case both the statements and the auditors report lack| | |adequate disclosures. |The auditor must either express an opinion regarding the |Although the Holmes report contains an expression of opinion, such | |financial statements, taken as a whole, or state that an |opinion is not based on the results of a proper audit. Holmes should | |opinion cannot be expressed, in the auditor’s report. |disclaim an opinion because he failed to conduct an audit in | |When the auditor cannot express an overall opinion, the |accordance with generally accepted auditing standards. | |auditor should state the reasons therefor in the | | |auditor’s report. In all cases where an auditors name is| | |associated with financial statements, the auditor should | | |clearly indicate the character of the auditors work, if | | |any, and the degree of responsibility the auditor is | | |taking, in the auditor’s report. | | 2-22a. International auditing standards. b. PCAOB auditing standards. c. PCAOB auditing standards (reporting in the U. K. will be under international auditing standards). d. Generally accepted auditing standards. e. International auditing standards. f. PCAOB auditing standards (due to the publicly-traded debt). 2-1International Standards on Auditing (ISAs) are issued by the International Auditing and Assurance Standards Board (IAASB (http://www. ifac. org/IAASB/). Visit the IAASB’s website to answer the following questions: 1. What is the primary objective of the IAASB? Answer: The objective of the IAASB is to serve the public interest by setting high-quality auditing and assurance standards and by facilitating the convergence of international and national standards, thereby enhancing the quality and uniformity of practice throughout the world and strengthening public confidence in the global auditing and assurance profession. International Standards on Auditing (ISA) are used by auditors in countries that have adopted ISAs as their auditing standards. 2. What is the IAASB’s due process that it follows when setting standards? Answer: The IAASB follows a due process in setting standards. The standards-setting Public Interest Activity Committees (PIAC) identify new projects based on review of international developments and consultation with the Public Interest Oversight Board. †¢ The project may be assigned to a task force, which considers whether to hold a public forum or roundtable. †¢ Dra ft pronouncements are exposed for a minimum of 90 days. †¢ The task force considers all comments and whether re-exposure is needed. †¢ The PIAC votes on the approval or withdrawal of the pronouncement. Affirmative vote of at least two-thirds of the members, but not less than 12, is required to approve an exposure draft. Internet Problem 2-1 (continued) 3. The IAASB is committed to transparency. How does the IAASB make public information related to standards setting activities? Answer: The IAASB is committed to transparency. Where practicable, meetings are broadcast over the Internet or recorded. Meeting agendas and minutes are published on the International Federation of Accountants (IFAC) website. All exposure drafts are subject to public exposure for a minimum of 90 days. (Note: Internet problems address current issues using Internet sources. Because Internet sites are subject to change, Internet problems and solutions may change. Current information on Internet problems is available at www. pearsonhighered. com/arens).

Environment, Crime, and Disease in Mali Research Paper

Environment, Crime, and Disease in Mali - Research Paper Example Environmental Issues Globalization has various impacts on Mali’s environment, which are both positive and negative. The positive impact on the environment has mainly been in the agricultural sector. A good example is the tremendous growth in production of cotton (Kutting, 2004), which came about with the introduction of new seeds, which suited the Mali environment favorably. The increase in production of cotton has helped in the contribution to the economy because of increased exportation. The interaction of Mali with other countries has helped Mali know of better ways to cope with current environmental changes. The negative effects of globalization on the environment have been uniform in many countries especially third world countries with no exception to Mali. Globalization has led to mass industrialization, which has made industrial wastes a nuisance (Logan, 2002). This has led to pollution of water masses, which lead to the destruction of marine life and also diminishing a ccess to fresh water for human and animal use. Crime Similarly, globalization has influence the occurrence of crimes both positively and negatively. Through globalization, Mali law enforcers have accessed ways to fight crime by interacting with other law enforcers in the globe. This has somewhat reduced some forms of crime and has made Mali a more secure place. Also due to globalization there has been collaboration with allies in the Diaspora, who have helped to give ideas on training to ensure the law enforcers get the best training they can get so that the country is kept safe. However on the other side, globalization has also led to access of terrorists to ideas to build weapons of mass destruction and has increased the threat of terror attacks (United Nation, 2010). Mali people are very close allies with the USA in the war against terrorism. The local Mali individuals have also been able to learn more tactics to commit crime thus the rate of crime has gone up. Disease Mali being an African country in the tropics, there are many diseases that are rampant in the region. The region is infected with communicable diseases and globalization has spread the diseases to other parts of the world due to immigration to other countries (Lee, 2003). This has made the country have a crisis every time there is an outbreak of a disease since the poverty levels in this third world country cannot allow combating of these diseases easily. On the other hand, globalization has availed researchers with samples to try and get a cure for these communicable diseases. When foreigners come to Mali, they have to be immunized and thus vaccines have been developed to avoid also a humanitarian crisis, when there is an outbreak. Conclusion Mali has been working closely with USAID to combat the negative effects of globalization. In terms of environmental problems, USAID has funded Mali government in controlling industrial wastes not to spill over to the environment and end up polluting it. USAID through funding the world vision is also helping in providing safe water for drinking to the Mali community. The efforts of the USAID are quite commendable and their effect is being felt, but, I believe the involvement of the locals more to help keep the environment safe will yield better

Assessment of Historical Growth in the US Economy Essay

Assessment of Historical Growth in the US Economy - Essay Example The Constant dollar GDP is also known as the 'Real GDP represents the quantity of economic output. Real GDP is always used in measuring the overall rate at which an economy is grown. The current dollar GDP represents the market value of goods and services produced in a period in a country. In order to solve our question of whether the USA is enjoying the longest continuous expansion of its economy since modern records began the best solution is to retrieve the GDP figures of the US economy over a period up to which the records are available. And compare them to check for the trend of the growth in the US economy expressed through the GDP figures. Usually such kinds of economic data can be obtained from the website of Bureau of Economic Analysis. (BEA) An analysis of the US GDP is expressed in chained dollars in the BEA Website for the period from 1929 to 2006 last quarter. An analysis of the historical GDP figures indicate that the US economy has been continuously showing an increasing trend only except for some years where it shows a negative trend. Especially in the years where there were recessions of the economy the GDP has been continuously growing. From the following Chart it can be observed that the growth of the US economy suffered slightly during the years 1974, 1982 and 1991. These are the known periods of recession where the US economy was recoding a negative growth of -0.51 percent, -1.97percetn, and -0.17percent respectively which are very negligible. Apart from these small deviations in the near past the US economy has been continuously doing well. The observed data is also produced below to show that in the real values also the GDP of the US economy is growing continuously except for intermittent reversals to negative figures. These negative figures are not significant except for certain years like 1932 and 1946 where the negative growth is showing high figures -14.94 percent in 1932 and -12.39 in the year 1946. Chart Showing the Growth in the US Economy From the chart it may also be observed that there has been continuous positive growth in the US GDP figures during the longest spell of year 1992 to year 2006. Thus by examining the growth of the GDP of United States over a period, the statement that "The USA is enjoying today the longest continuous expansion of its economy since modern records began" can be proved. Table Showing the US GDP figures over the years Year GDP Chained Year GDP Chained

Statutory Interpretation - The Process of a Bill to an Act of Essay

Statutory Interpretation - The Process of a Bill to an Act of Parliament - Essay Example The defendant was, on May 11, 1963, actually within the boundaries of the station, and when within the boundaries of the station, obstructed a member of Her Majesty’s Royal Air Force who was engaged, at the material time, on security duty at and in relation to the station. It was contended by the defendant that because the charge referred to obstruction at Marham in the vicinity of a prohibited place, namely, Marham Royal Air Force station, and the evidence for the prosecution dealt with obstruction which took place when he was actually in the prohibited place, there was no evidence to support the charge. It was contended by the prosecutor that the defendant, being actually within the boundaries of the station at the material time, was in the vicinity of a prohibited place within the meaning of the Act. ... They gave the defendant three months in which to pay the fine and in default of payment sentenced him to two months’ imprisonment†. BBC News, 1998. Reform of assault law, [online] Available at: [Accessed on 22 October 2011]: â€Å"Deliberately infecting someone with a disease is not a specific offence at the moment, although it may be possible to charge an offender under section 18 of the Offences Against the Person Act, 1861. This section says that anyone who causes grievous bodily harm with intent to do so is guilty of an offence punishable with life imprisonment. Nearly 10 years ago, the government's law reform advisers put forward proposals for updating the 1861 Act. The government is now planning to go ahead with most of those reforms†. Caledonian Railway Co. v. North British Railway Co. (1881), 6 App.Cas. 114. – See in: http://www.archive.org/stream/cu31924017175864/cu31924017175864_djvu.txt . Citation on page 114, in Cownie, Bradney, and Burton 2007) . Paragraph 3 (from above). Cownie, F., Bradney, A., and Burton, M., 2007. English legal system in context. 4th ed. Oxford: Oxford University Press. - http://books.google.com/books?id=gs-HvA2DO60C&pg=PA335&dq=Cownie,+F.,+Bradney,+A.,+and+Burton,+M.,+2007.+English+legal+system+in+context.+4th+ed.&hl=ru&ei=ake8TtTJLbDS4QTp56iSBA&sa=X&oi=book_result&ct=result&resnum=3&ved=0CDUQ6AEwAg#v=onepage&q&f=false . Here the discussion on p.117 of the book is summarized, without any direct appropriation. Gifford, D.J., and Salter, J.R., 1996. How to understand an act of Parliament. London: Cavendish Publishing. -

Interview Analysis Essay Example | Topics and Well Written Essays - 2000 words

Interview Analysis - Essay Example Its curriculum gives students an education that is generally broad with in depth studies to support a student’s professional and personal growth. Its staff, including the interviewee, is highly qualified academics who are experienced in the US higher education style (American University of Kuwait 1). Â   Amer El-Assad Ali is an employee of the American University of Kuwait who was the interviewee for this interview. The interview was carried out at the university using a tape recorder. The interviewee was asked about his experiences before he joined the American University of Kuwait, where he used to work, and how his job was like. The interview was meant as part of a set of interviews that sought to get information on current and past employees at the American University of Kuwait with regards to their experiences, how working at AKU was of benefit to them, and how they benefited the University. The interview took place at the university and lasted for approximately one hour and twelve minutes. The interviewee was quite candid about his experiences at AKU and gave us deep insight into the formation of various administrative departments at the university. Â   Amer began by telling us about his experiences prior to joining the university where he worked at the Central Mall Plaza as an advertising agent. They were forced to close shop because of the Iraq War in 2003 due to reduced business, which left him looking for work. At around this time, he met Emal Hassan, who was the founding HR director of the new start up university, AUK. While his background was in marketing and advertising, this department was not at AUK yet, and Emal told him to apply and see what happened. His only experience working at a university at the time was in student affairs at his former university, which helped since they were looking for people with experience at university level. At this point, he applied for the position of HR coordinator, got an interview with Dr. Shaffie Kab ra, and got the job. After gaining experience at AUK for a year, he again applied for a job in the marketing department and got the job, which he still works in. His experience at Human Resources was almost pioneering at the university since the department was new. He contends that he learnt about HR working in this department, which was easy as most of the work here was about the administration with compilation of CVs and contacting personnel who are willing to work in the faculty positions. However, his best experiences at HR at the time had to do with the interview process, although the routine process like database management did not appeal to him, especially because of his marketing, design, and advertising base. At this point, his previous director recruited him at HR to work on a few designs at her advertising agency, for example, with the faculty fact book and how the faculty would be received into the campus in order for them to get a feel of Kuwait, especially since some w ere from outside Kuwait. By making Kuwait appealing to incoming staff, despite the Iraq war, this helped her to get the job in marketing, as well. While she was not very comfortable working in HR, he was proud that he left a mark on the department since the forms used still had some of her designs. Leaving

Farm Resource Appraisal Essay Example | Topics and Well Written Essays - 2000 words

Farm Resource Appraisal - Essay Example Measurement of assets and liabilities of the farm give its clear financial standing which can help identify and solve farming issues. Data for appraisals can be collected from farm records, production and market research and from other consultant agencies. This information can be collected in the form of surveys and interviews. General physical and technical information has to be collected on the farm visit such as soil characteristic, climate and weather, land characteristics, production capacity, production technology and labor inputs. Soil characteristics encompass soil type, texture and soil analysis. Climate takes into account factors such as temperature, rainfall, humidity, droughts and hurricanes. Slope, topography and land elevation fall in land characteristics while yield per acre or hectare is covered in the productions capacity. Production technology accounts for the harvest and post-harvest operations, diesel control and fertilizers. Finally details of labor such as its s ource, distribution and gender are covered in the labor inputs. To prepare a farm resource appraisal, farm visit is necessary and along with the general physical and technical information, farm records and accounts information is also necessary. It can help farmers manage the farm properly since farm records and accounts can assist in measuring economic performance, meeting legal requirements etc. Moreover, operational records serve as a key factor in managing everyday activities of the farm. Financial records on the other hand can be used to evaluate the farm and for tax purposes. Some of the operational records are the farm map, field material input record, labor records and livestock records, income records and farm expense records. Balance sheet, on the other hand is the most commonly used financial record. It states the assets and their sources of financing. It is primarily used for taxation purposes. The farm map should be relative to the scale and must highlight field and oth er major areas of the farm. Field material input record provides information on material inputs such as fertilizers and seeds. Labor records gauge the workers-days per task information. Livestock records provide the information related to keeping livestock. Lastly, revenue and cost are covered in income and farm expenditure record. Sample records (Food and Agriculture Organization of the United Nations 2006) of field material input, labor, income and expenditure have been presented below for better understanding. Field Material Input Record (figure 1) Area Planted: Date Input Quantity Price per unit Value                                              Total             Labor Record (figure 2) Area Planted: Date Task Persons/ task Hired Value (labor days)          No./ day Cost/ day Value                                                                   Total                   Income Rec ord (figure 3) Area Planted: Date Product Sold Stored       Quantity Price/unit Value $                                                       Total                Farm Expenditure Record (figure 4) Area Planted: Date Item Quantity Price / Unit Value                                                             Total             Farm Inventory The next step is the farm inventory count, recording resources and methods of valuation. The ideal time for farm inventory is a few weeks before

Africans who lived in America Essay Example | Topics and Well Written Essays - 2000 words

Africans who lived in America - Essay Example The land of Cleveland was one of the main regions inhabited by the African-American people; this was after the survey by Moses Cleaveland, who toured the place, acquired it and sold it through his Land Company. The more the black population grew the more the racism grew as well. It reached a point where public institutions became segregated and the black were in most case the victims of injustice. They were not allowed in some hospitals, theatres, and churches. They therefore opted to form their own churches and that was when Black African churches were formed. Despite the fact that Africans were not allowed to access education, some like Booker Washington and Will DuBois managed to get educated. They later became the champions for the enlightenment of the blacks by agitating for their rights. Keywords: Cleveland, Africans, Americans, Blacks, Whites, Racism, Segregation, Moses Cleveland, Booker Washington, Will DuBois 1.  Ã‚  Ã‚  Ã‚  Explain,  in detail,  who was Moses Cleavela nd, what were his goals for the Western Reserve? Moses Cleaveland was born in the year 1754 in the city of Canterbury in the county of Windham (Wheeler, 2000). He went to Yale College and graduated as a lawyer in 1777, and soon after his graduation, he went on to practice law in Canterbury; his service as a lawyer took a period of about 30 years. He was a lieutenant during revolution in America; this was during his practice as a lawyer when he joined an army at the Valley Forge, in the year 1978. He was married to Esther Champion with whom they had four children (Wheeler, 2000). The following year, Moses Cleaveland who was still in the army, was promoted to the position of captain. He was also elected as a member of the Connecticut general assembly representing Canterbury (Wheeler, 2000). In 1796, he led the first voyage to Western Reserve; he is remembered for his relentless effort in championing the ratification of the US constitution. He is best known for his investment skills an d hard work while serving as an officer of Connecticut Land Company. He had a band of surveyors varying from men and women, as well as experts. Through his great leadership skills, he managed to lead the whole team of surveyors into discovering a city; they named it Cleveland in his honor. He was always a happy man who enjoyed success and appreciated the effort of team work; this attribute is seen when he organized a ceremony to mark his team’s success for having arrived at the new Connecticut. He declared Cleveland as the new city of Connecticut and wished it a long life. After the great mission, he went back to Canterbury in Connecticut and on November 16, 1806, General Moses Cleaveland passed on, leaving behind a lot of legacy. A statute was erected in the new Connecticut in his memory. Western Reserve was discovered, it was a great land with great potential for business activities. According to Miller (1997), â€Å"as Moravian missionary John Heckewelder noted in 1976, t he area had the best prospect of water communication from Lake Erie to the Ohio River† (p. 143). Despite all the hypes, early settlers in the region had to migrate due to the miasmic swamps, which often made them sick. The federal government had to make a decision on how to dispose off the land. Lucky enough, the Connecticut land company under the leadership of Moses Cleaveland, came in and bought the land from the federal authority. His reasons for buying the land were to use it for agriculture and commercial purposes. Cleaveland’s immediate goal was to utilize the available lakes and rivers for communication. He had men, food, and instruments that were used for surveying and he needed to transport them by the lake. It was while in this mission that he discovered the lake was long enough for commercial

Case Study - Washburn Guitars Example | Topics and Well Written Essays - 500 words

- Washburn Guitars - Case Study Example Also, if the buyers expect the prices of the guitars to decrease in the future, they are likely to wait until the day prices come down in the future which decreases the demand of the guitars at the current time. Taste and preference of the buyer; the buyer buying behavior is likely to be influenced by the current taste of product in the market and the product of his preference. A Washburn guitar as a choice by first time buyer is likely to be influenced by current taste and preference of various guitars from different companies. Income level of the buyer; the income level of the buyer will determine if he will buy the product or not (Hartley and Rudelius, 2010). If the buyer income level is low, he is likely to buy a cheaper guitar from a different company. This is because the buyer will consider that the guitar will perform the same function a Washburn guitar can perform. Quality; the quality of the guitar will influence the choice of the guitar a sophisticated musician will go for. A sophisticated musician will buy a Washburn guitar if it is of the right quality he is looking for. Advertising; Washburn factory can undertake advertisement programs of its guitars in the market to influence the taste and preference of consumers towards buying their guitars (Hartley and Rudelius, 2010). This will result in an increase in demand that will shift the demand curve to the right. Public relations; if Washburn factory carries out public relations by way of educating potential consumers how to play the guitar. This will in turn get the potential consumer build preference for Washburn guitars when they go to buy guitars. (b) If Washburn factory increases the prices of the guitars, the decision will be along the demand curve. The price will be above the equilibrium price. The factory can lower the prices along the demand curve by setting the prices below the

Powerful and moving poem Essay Example for Free

Powerful and moving poem Essay The vulnerability of a country that is vast and until this point as pointed out â€Å"in worth and name†. Though time has passed and â€Å"smokes dark bruise/ has paled†, it is a â€Å"wound† that is exposed beneath such bruising. The personification of the smoke highlights the weakness in humans, and then being carried onto the country itself, yet it is â€Å"soothed† by nature, â€Å"dabbed at and eased by rain†. It is as if the environment is attempting to heal the ‘exposed wound’. However the use of yet use of the word â€Å"exposing† highlights the scale of this devastation; it is as though it has been uncovered and peeled back- the country’s vulnerability is exposed and it is manifested in destruction and loss. The fact that the smoke â€Å"has paled† highlights that time has passed in which the wound has become clear to onlookers, and this wound is not only literal but metaphorical- the country is injured and was exposed to threat at that precise moment. The image of the ‘half-excoriated Apple Mac’ is presented as a metaphor for the attack that has affected the big apple. The Apple-Mac is â€Å"half –excoriated†- flayed, stripped of its skin, much like the country itself. The word â€Å"excoriated† is almost onomatopoeic as it mimics the stripped flesh (which is associated with great pain). This would cause great grief across the intended audience, and it will most likely bring back memories across the listeners. It is also significant that the Apple-Mac is described to have been â€Å"half –excoriated†- flayed, stripped of its skin, which is a similarity at this point of time as the country itself; America. The fact that the computer ‘still quotes’ Dow Jones, although it would take one person’s knowledge to know that the stock markets that day had crashed. This will also show how not only did America suffer from the losses, and ruin, but they did financially. The use of â€Å"hindsight† and â€Å"retrospect† in the sixth and seventh stanzas is indicative of the time that has passed to now look back upon the attack, perhaps in disbelief, shock, horror, and in some aspects we find ourselves awing and this suggested by the reference to the â€Å"weird prospect / of a passenger plane beading an office block†. The â€Å"force† is a nameless enemy, it does not have shape or form or identifying features and this reinforces its threat and perhaps its inevitability â€Å"moving headlong forwards, locked on a collision course†. The use of locked creates the impression that such a â€Å"collision course† is indeed inescapable- there is no getting away from that which is locked, it is immoveable and in this case pre-destined. In the Last stanza Armitage recalls the time when television footage showed helpless victims jumping from the flaming towers. The worlds which â€Å"thinned to an instant† make â€Å"furious contact†- this implies a fusion of anger and great energy, the fury spelling out wrath and pain. †. This moment of time is explored by Armitage in the final stanza; â€Å"during which†- highlighting the passage of time in which the media â€Å"framed/ moments of grace†. â€Å"Earth and heaven fused. † Armitage draws together celestial and earthly beings in the collision of earth and sky, life and death, terror and peace to mere â€Å"moments. Here the knowledge of the reader is called upon as one recalls the television footage of helpless victims jumping from the flaming towers. From this we determine that Armitage has made this poem with a hidden yearn to try and move the reader and intended audience with his strong choice of words. Whilst being simplistic, they are ‘given’ power by the genre and situation they are put into. By Arjun Nazran 10H Page of 2 Show preview only The above preview is unformatted text This student written piece of work is one of many that can be found in our GCSE Other Poets section.

Understanding the true meaning of rape and its effects

Understanding the true meaning of rape and its effects When people think of rape, they might think of a stranger jumping out of a dark shadowy place and sexually attacking someone. But the reality to all of this is, its not only strangers who rape. In fact, about half of all people who are raped know the person who attacked them. Females are most often raped, but males can also be raped. Most friendships, acquaintances, and date rape never lead to violence, of course. But, sadly, sometimes it does happen. When forced sex occurs between two people who already know each other, it is known as date rape or acquaintance rape. Even if the two people know each other well, and even if they were intimate or had sex before, no one has the right to force a sexual act another person against his or her will. Although it involves forced sex, rape is not about sex or passion. Rape has nothing to do with love. Rape is an act of aggression and violence. You may hear some people say that those who have been raped were somehow asking for it because of the clothes they wore or the way they acted. Thats wrong: The person who is raped is not to blame. Rape is always the fault of the rapist. And thats also the case when two people are dating or even in an intimate relationship. One person never owes the other person sex. If sex is forced against someones will, thats rape. Healthy relationships involve respect including respect for the feelings of others. Someone who really cares about you will respect your wishes and not force or pressure you to have sex. Date rape is defined as non-consensual sexual (vaginal, anal, oral) intercourse that is forced (by way of physical force or psychological coercion) on a person by someone that they know. Date rape is a criminal act that is perpetrated by a social acquaintance, a friend, or a dating or intimate partner of the victim. Date rape is a complex and difficult area of criminal law, given the nature of the relationship between the victim and the defendant. Most jurisdictions, however, make no legal distinction between date rape and rape that is committed by strangers. Alcohol has been used in years to commit rape because it is easy to access, and it is still the most widely used drug for committing sexual assault. The use of other date rape drugs to commit rape is becoming more common, however, because these drugs are easily combined with alcohol to enhance their effects. These date rape drugs are often referred to as club drugs because of their popularity in dance clubs and bars. Every state and the federal government treat the act of rape as a crime. Although there are slight variations in the terms used to define the act of rape among the different laws, there is one common element the victims lack of consent. The most common and lack of consent is stated when drugs and alcohol are used to commit a rape. In cases such as these the victim is incapable and is unable to fight off the attacker or is unable to say no, regardless of the victims state at the time of the attack it is still sufficient to meet the definition of rape. The type of rape that are mainly associated with drugs and alcohol is either acquaintance rape or date rape. Date rape alone has become a real problem in todays society. The issue was introduced to the public because of the high profile trails of Mike Tyson and William Kennedy Smith. More recently basketball star Kobe Bryant has also made headlines in a case related to date rape. In all of these cases the victim stated that they defendan ts, who they knew well forcibly, raped them. Many rape victims are in the late teens and early twenties. A recent study on the subject of date rape reported that women between the ages of sixteen and twenty-four experience rape at rates four times higher than the assault rate for all women. Another study conducted in 1988 by M.P.Koss showed that five percent of the women raped reported the incident, but what is more alarming is that forty-two percent of the victims later had sex with the perpetrator again. Alcohol and Drugs Alcohol is just one of many drugs used to commit a rape. Others substances include marijuana, cocaine, benzodiazepines, barbiturates, chloral hydrate, heroin, morphine and LSD. Three of the most commonly used drugs today is Rohyonol, Gamma Hydroxybutyrate (GHB), and Ketamine. These drugs were originally developed for specific medical reasons, but today they are used illegally in drug related sexual assaults, in cases where unsuspecting victims are incapacitated and left unable to resist sexual advances. In the last few years, drug related sexual assault has become a growing concern among health and community educators. There are a wide amount of drugs that has become known as date rape drugs or predatory drugs they are known by these names because they are used to incapacitate individuals for the purpose of committing a crime, often sexual assault. The fact remains that the use of recreational drugs to commit rape is not a new concept. Alcohol has been used for years to commit rape, because of its easy accessibility and today it is still the most widely used drug for committing sexual assault. However the use of other date rape drugs for committing rape is becoming more common, because these drugs are easily accessible, inexpensive, and have a rapid effectiveness on the victim. They can easily be combined with alcohol to enhance their effectiveness. These particular date rape drugs are often referred to as club drugs because of their popularity in dance clubs and bars (Kehner, 2004). Rohypnol is the trade name for flunitrazepam, it is a benzodiazepine similar to Valium but it is ten times more potent. It has many street names, such as roofies, roache, the forget-me pill, mind erasers and Mexican Valium. The pill was designed to be used as a sleeping pill in some countries, but it has never been approved for use in the United States. Rohypnol usually comes in the form of pills. After being slipped into someones drink, Rohypnol leaves no detected taste, color or order, and it will take effect after five to thirty minutes. The effects of this drug can be felt for many hours after being taken. Some of the effects that Rohypnol causes are blurry vision, drowsiness, confusion, dizziness and difficulty to move. Gamma Hydroxybutyrate (GHB) was designed for medical use; it is a popular drug in France and Italy it is used as an aid in childbirth because it relaxes the muscles. It has a great effect on sleep a very small amount produce relaxation, tranquility, and drowsiness. A high dose of this medication will induce sleep with five to ten minutes. However the sleep effects only last for three hours, but not everyone can be put to sleep by this drug. It is also used primarily to relieve withdrawal symptoms, cravings and anxiety among alcoholics. There have been reports of addiction and death related to Gamma Hydroxybutyrate (GHB), because of this in 1990 the Food and Drug Administration (FDA) banned over-the-counter sales of the drug. This made the drug illegal except under the strict guidelines and monitoring under a doctors care. The possession of Gamma Hydroxybutyrate (GHB) is a felony punishable by up to twenty years in prison. Gamma Hydroxybutyrate (GHB) is known on the street as liquidecstasy, liquid X, Georgia Home Boy, Cherry Meth, Blue Nitro, Water or Soap. Gamma Hydroxybutyrate (GHB) is a clear, orderless liquid that has a salty taste that can be masked by putting it into a flavored or mixed drink. The effects of the drug can be felt shortly after being taken, usually within fifteen minutes and can last for several hours. The drug reached its highest blood levels in twenty five to forty minutes. One gram of Gamma Hydroxybutyrate (GHB) powder can be dissolved in as little as one milliliter of water. There is no way to determine the concentration of Gamma Hydroxybutyrate (GHB) once it is in liquid form. Because of this even a small amount can result in temporarily unrousable sleep. When purchased at the club, Gamma Hydroxybutyrate (GHB) is generally sold for a few dollars per dose, but when it is purchased in large quantities it is available for ten to fifty dollars per 100 grams. Some of the effects in clude drowsiness, deep unresponsive sleep, nausea, and loss of consciousness. Katamrine is known on the street as Special K, Vitamin K or Lady K it is a legal drug sold as a veterinary sedative or hospital grade anesthetic, when used in humans, the drug acts as a dissociative anesthetic it renders the user vaguely aware of, but detached from all bodily sensations. The pharmaceutical versions of katamine are clear, colorless liquids available in concentrations of ten, fifty, and one hundred milligram solutions. It is the liquid form tha is used as a date rape drug. Liquid ketamine is clear and colorless, and can easily be slipped into a drink without being detected. The liquid form is often baked into a solid form and sold on the street as a fine white powder. This powder can be snorted, smoked, or packed into gel caps and taken orally. The powdered form of katemine is often mistaken for cocaine or crystal methamphetamine. In all forms katamine is usually sold for twenty five to fifty dollars per gram. When taken orally this drug takes ten to twenty minutes to take effect. The most common effect includes hallucinations, cardiac excitement, confusion, violent or aggressive behavior and coma. There are many factors that make these drugs desirable to sexual predators, because they are tasteless, odorless and mainly colorless, these drugs are virtually undetectable. The trace of these drugs usually leaves the body within seventy-two hours from the time it has been taken and they are not found in any routine toxicology screening or blood test. Because of this many physicians and police have to look for these drugs specifically and have to work quickly to find them and get rid of them in a victims system. Another reason why date rape drugs are used in sexual assaults is because they are easily slipped into drinks and are very fast acting. They make the victim become unconscious but responsive with little or no memory of what happened to what is happening while the drug is active in his or her system. These drugs also led the victim to act without knowledge, often in a sexual or physical affectionate way. Like many drugs that are abused, date rape drugs make a person incapable of thinking clearly or making rational decisions. The use of these drugs guarantees a very vulnerable victim, one who is still able to participate in sex acts but who will have little or no knowledge of what happened in the sex act, and also will have no knowledge of what happened after the event. Because of this the victim does not have any clear memory of the event or events that took place or that is taking place during the sexual assault, the victim is also unaware that he or she has even been raped. Even if the person is aware of what is going on or has any suspicions, the victim often make poor witnesses because each of these drugs can cause amnesia while in a victims system. Myths about the Victim One of the most popular myths about rape is that the victim in some way was leading the offender on. Either she was seductive or was dressed in a provocative way or because of this she only got what she asked for. Regardless if this is true or not that if the victim did act seductively or was dressed provocatively, she still has the right to change her mind. There is no law against saying no, but it is against the law not to accept a victims refusal. There has been case study of the offenders that has reveal evidence of pathology and ownership of responsibility for the offense. They have admitted to not being able to have self control, respect for the other person and frustration because of low tolerance. Many people believe that females are the only ones who are victims of rape. But in actuality the victims of rape include males as well as females and they range in age from infancy to old age. The places where assaults have often taken place also have ranged from the victims own hou se to public parks, cemeteries, beaches, shopping malls, public restrooms, churches, and alley ways. There is no place, time of day, or season in which a rape will occur, or is there a specific type of person to whom it is going to happen to. There has also been frequent believes that if a victim really wanted to prevent an assault she could. But the reality still remains that rape occurs through intimidation with a weapon, threat of harm or injury, and in many cases brutal force. Every situation is different in one case of a victim screams, the offender might run away. But another offender might cut her throat. Myths about the offender Just as there are myths about a victim of rape, there are myths about the offender some of those myths are; sexual assault is an impulsive, uncontrollable act of passion. The victim is irresistible to the rapist. But the fact is, rape is an act of violence, not of sexual desire. The majority of rapes that take place are planned, the offender stalks out places, he or she does research on what enticement they will use in the attack or they deliberately get their victim to be involved in a sexual relationship with them. It is the vulnerability of the victim that attracts the sexual predator. There are no limits to offenders victims; they range from infants to the elderly. Anyone can become a victim, regardless of age, sex, physical appearance, marital status, ethnic, religious or socio-economic background can be raped. Another myth is sexual assault occurs only in large cities. The fact is rape have been reported all across the country in large cities and small towns. There is however m ore sexual assaults occur in large cities; this is because larger cities have a greater population. The downside to a victim that lives in a rural area is they dont have access to as many services as a victim in a larger city. Victims that are assaulted in rural areas may be less likely to tell anyone, report it to the police or seek support. Women are sexually assaulted when they are out alone at night. If women stay home they will be safe. The fact is many studies have shown that the majority of sexual assaults are committed in either the victims home or the offenders home, especially in date rape cases. Most rapists hide in dark alleys, waiting for a stranger to walk past. The majority of reported rapes occur either in the victims home or the home of the attacker. In many cases, the victim met the offender in a public place and then was convinced by the attacker to accompanying him or her to the place where the assault will take place. Rape victims know their attacker at least ca sually. In many cases, offenders were well known to the victim and were in relationships that one would normally trust, they were a boyfriend, family friend, close neighbor or relative. Most sexual assaults involve a black man raping a white woman. In ninety three percent of assaults, the rapist and victim are of the same race. In four percent of sexual assault cases, black men did rape white women, while in five percent of the cases, white men raped black women. Most rapists are poor. Rape crosses all class lines. People have been raped by doctors, lawyers, police officers, and other authority figures. Because of their social and financial positions, these offenders are seldom prosecuted for the acts of violence, and their actions are seldom publicized. A victim cant be sexually assaulted against his or her will. Rape is a crime of violence, not sexual passion. In many cases, some type of force is used, such as choking, beating, roughness, or use of a weapon. Often, the victim is t hreatened with death if he or she resists. Confronted with the fear of being beaten or killed, many victims do not attempt to fight an attacker. While a victim may not resist an attack due to socialization and fear of violence, this lack of resistance should not be equated with consent for the attack. Many mugging victims hand over their wallets willingly to maintain their safety, but they did not ask to be mugged. Sexual assault is provoked by the victim. Victims ask for it by their actions, behaviors, or by the way they dress. To say that someone wants to be raped is the same as saying that people ask to be mugged or robbed. In fact, most rapes are at least partially planned in advance and the victim is often threatened with death or bodily harm if he or she resists. Sexual assault is not a spontaneous crime of sexual passion. It is a violent attack on an individual using sex as a weapon. Sex is used to defile, degrade and destroy a victims will and control over his or her own bod y. For the victim, it is a humiliating, near death situation. No person would ask for or deserve such an attack. Only bad girls get sexually assaulted. Sexual assault occurs in all segments of our society. Most rapists choose their targets without regard to physical appearance or lifestyle. Victims are of every type, race, and socio-economic class, young and old alike. Most rapes are reported by women who change their minds afterwards or who want to get even with a man. FBI statistics show that only four percent of rape calls are false reports. This is the same false-report rate that is usual for other kinds of felonies. Women have rape fantasies and secretly desire rape. If you are going to be raped, you might as well relax and enjoy it. When people have sexual fantasies of seduction, they choose the circumstances and characteristics of their seducer. They are in control. In rape, the victim is never in control. There is a big difference between fantasy and reality. Rape is neither relaxing nor enjoyable. Again, victims often submit without struggle due to fear of physical force, or because the assailant is armed with a deadly weapon. Victims responses to rape reflect the violence and intense trauma of the event. Rapists are crazy, deranged, abnormal perverts. They are lonely men without female partnership. Rape is not a crime of spontaneous passion. Studies show that sixty and seventy percent of all sexual assaults are planned. Most rapists are married and having consensual sexual relations while assaulting other women. Rapists themselves do not describe their motivation in terms of sexual gratification, but in terms of hatred and conquest. Sex is used as a weapon to inflict violence, humiliation, and degradation on a victim. Indeed, rapists have said that rape is lousy sex. Sexual offenders come from all educational, occupational, racial and cultural backgrounds. They tend to test differently from the normal, well-adjusted male only in having a greater tend ency to express violence and rage. Men cannot be raped. Sexual assault, no matter the gender of the perpetrator or victim, is a form of violence where sex is used to demean and humiliate another person. Current statistics indicate that one in six men are sexually assaulted or abused in their lifetime. Typically, the perpetrator is a heterosexual male. Sexual assault of males is thought to be greatly underreported.