Americas Reaction to the Holocaust Essay -- Papers

America's Reaction to the Holocaust In the years of the Second World War, American leaders were aware of the plan of the Germans to exterminate all the Jews in Europe, yet they did not act to save them. The attitude in society and the state of the economy in the years leading up to the war made for conditions that did not make saving them likely. Most Germans despised the Weimar Republic, which held control of Germany at the time they signed the Versailles Treaty. This treaty crippled Germany after they lost The First Great War. The proud Germans saw this republic as weak. Adolph Hitler, an Austrian born man of German lineage, claimed that the only true Germans were Aryans and that the Jewish influence in the Weimar Republic was the reason for their weakness. He published a famous propaganda novel entitled Mein Kampf, which helped to catapult him and his political party, the National Socialist German Workers Party, into power. (Barber) Hitler's political position was simple: Germans were always right and the Jews were to blame for everything. After the outbreak of war by all the major powers of the world, Germany immediately turned a major part of their concern towards the extermination of the entire Jewish race. It began with the Einsatzgrupen, a special mobile unit of who moved behind frontline troops in the attacks on Russia and Poland, whose sole purpose was to round up the local Jewish families and kill them. They dug massive graves intended for entire Jewish communities. Their victims were lined up, stripped naked and shot. One reporter observed that not every shot was fatal and the poor civilians were made to suffer in the pits till they were sufficiently buried alive by their own brethren. The fir... ... on the fighting and paid no attention to the genocide happening in the camps in Poland. When the decision was finally made to bomb Auschwitz in 1945, it was because the camp was used as a production center of synthetic oil and rubber. Anti-Alien, anti-Semitic, and restrictionist attitudes were all factors that contributed to the United States' decision not to act in the face of such horrible murderous activity in Europe. All these factors combined with the American policy of neutrality and the weakened state of the economy made the US an unlikely source of salvation. Bibliography: Barber, John R. Modern European History. Harper Perennial. New York. 1993. pps. 277-281, 306-331 Wiesel, Elie. Night. Bantum Books. New York. 1960. Wyman, David S. The Abandonment of the Jews. Pantheon Books. New York. 1984. pps. 3-15, 285-307

McNally Andre’s Mother

Even coming from a Catholic background, Terrence McNally, a gay playwright, never felt that being a homosexual was wrong. He quotes, â€Å"It seemed very natural to me. I think something as natural as sexual attraction is not to be fought.† He goes on to say that he defined God on his own terms and that the one message he got from being in Catholic school was that we are all created equally in God’s image, therefore, he was going to be okay (Shulman). In 1988, McNally became one of the first writers to confront homosexuality in his short play titled Andre's Mother.Later, in 1997, he wrote â€Å"Corpus Christi,† which altered the story of Jesus Christ in a gay setting. This created controversy among the conservative, religious crowd but he did not give up there (Fulton). He went on to make a lasting impact on the lives of some people, making his plays become successful and highly populated in attendance. McNally treats the play Andre’s Mother in a shockingl y ordinary manner in order to normalize the subject of homosexuality given the time period in which it was written. Andre’s Mother is a short play portraying the hardships that come with suffering from the death of a loved one.Most people are familiar with the 5 stage process of dealing with a death—denial, anger, bargaining, depression, and acceptance (Axelrod). This process takes place no matter whom it was that died, whether it be a family member, friend, mutual friend, or significant other. Small details such as age, race, or sexual orientation would not affect the progression because it is a universal process. In this short play, Andre, who recently passed, was gay, and Cal, Andre’s lover, must cope with this major loss. McNally chooses to deal with homosexuality in the circumstance of a death because it is a relatable feeling of numbness.Both Arthur and Penny seemingly have very little to do with the play. However, they actually play essential roles in McN ally’s representation of his personal view on homosexuality. Arthur and Penny both come from Cal’s side of the relationship, Arthur being Cal’s father and Penny his sister. Both relatives know about Cal’s relationship and are exceptionally accepting. McNally intentionally puts them into the play for that reason. He shows that regardless of the time period that this play was written in, there are still going to be understanding people. â€Å"In my clumsy way, I'm trying to say how much I liked Andre. And how much he helped me to know my own boy.Cal was  always two hands full but Andre and I could talk about anything under the sun. My wife was very fond of him, too† (McNally 967). This is Arthur voicing his internal thoughts. It adds a lot to the play by showing that Cal’s father not only accepts his son’s relationship, but is also happy for him that he can be happy truly being himself. Penny likewise makes it obvious that she accepts her brother’s relationship when she says, â€Å"God forgive me for wishing you were straight every time I laid eyes on you. But if any man was going to have you, I'm glad it was my brother!† (McNally 968).She is surely expressing her approval of Andre but more importantly, McNally added this line in for a bit of comic relief. Homosexuality is a controversial topic, but by putting this in there, McNally is trying to make light of the issue by making a joke. Andre’s Mother was written in the 1900’s, a time when homosexuality was still a disgrace to many people. The fact that McNally chose to address Andre and Cal’s relationship was a questionable and unpopular thought at first. Especially since he went into such major detail with it, having Cal speak to Andre’s mother about how important Andre was to him.Since this play was intended for a big audience, it confirms that McNally was trying to spread his perspective on homosexuality. Him being g ay, gives him emotional ties to the subject matter that he intends and wishes to extend to the general population of people. Although the play deals with AIDS, a commonly associated disease with gay people, the main theme of the play has nothing to do with AIDS. In fact it has everything to do with the acceptance of a person and the happiness that comes with realizing that the person is not afraid of being who he/she is. Andre’s mother was never give a name throughout the play. McNally purposefully did so to emphasize her feelings toward the death of her son.Andre never told his mother about Cal out of fear that he would not be accepted by her. The end of the play shows that Andre’s mother comes to a realization that being gay doesn’t change anything about a person. This helps McNally’s point that a gay person is still a person, and more importantly, a vulnerable person who doesn’t deserve what they have to go through because they cannot change who they are. Due to the nature of McNally’s past and the manner in which Andre’s Mother was written, it is clear that he is attempting to ignore the wide spread controversy that is associated with the theme of homosexuality. He does this by taking a risk and performing a play that it is not socially acceptable to do so.It shows a lot about McNally’s character because he is not afraid to be different and promote something that could potentially cause him to lose many viewers. And he did an extraordinary job in doing so because he became a very successful playwright and was even praised for his bravery (â€Å"Terrence McNally†). By recognizing McNally’s character choice and the fact that this was written in the late 1900’s when homosexuality was not viewed as acceptable, it is tangible to say that McNally was trying to normalize the subject of homosexuality in his play, Andre’s Mother.

Osteoporosis Is An Age Related Disease Of The Skeletal System

Introduction: Osteoporosis is an age-related disease of the skeletal system characterized by both low bone mass and bone structural degeneration (Nunes, 2011). Understanding osteoporosis is important because it is continues to be overlooked and undertreated, causing high numbers of bone fractures each year –in the elderly, these bone fractures can be debilitating or even life threatening (Eastell, 2009). Osteoporosis manifests when an imbalance between bone resorption and bone rebuilding occurs – this is due to changes in osteoclast and osteoblast activity. I chose this topic because osteoporosis affects millions of people, and research will allow me to better understand this common yet complex, and very perilous bone disease. Types: There are two types of osteoporosis, primary and secondary. Primary osteoporosis is more common and has no direct cause. It is usually more prevalent in women who are postmenopausal where the rate of bone loss increases while the rate of bone regeneration decreases. Secondary osteoporosis, unlike primary, has a direct cause, such as an illness like leukemia, cushings syndrome, or type 1 diabetes. These diseases cause an increase in bone resorption, and weakening of the bones. Pathophysiology: Bones are made up of two layers, the trabecular and cortical layers. The trabecular layer is internal and spongy-like, where the cortical layer is external and more compact. These layers are continuously broken down and reformed by two cells known asShow MoreRelatedElderly Populations Case Study968 Words   |  4 PagesOne in six Canadians have a chronic disease, with these chronic diseases being especially prevalent in the elderly population, individuals 55 years of age or older. Elderly populations have four times the rate of chronic disease compared to the overall population (Government of Canada, 2017). In fact, population aging was stated as one of the three most prominent elemental determinants of chronic disease development, along with globalization and urbanization, by the World Health Organization (WHO)Read MoreA Brief Note On The Highland Beach Group1218 Words   |  5 Pagesprone to diseases such as osteogentic sarcoma, osteomallacia, and lastly osteoporosis as a conseq uence. For this study I must look at the femurs of individuals in F.A.U.’s Highland Beach collection for any signs of osteoporosis and it’s possible causes. If there are any signs of osteoporosis it maybe was due to a low vitamin D diet and in consequence a low calcium intake. What is Osteoporosis and how do you differentiate it from the other osteo- related diseases? There are many bone related diseasesRead MoreA Brief Note On The Highland Beach Group1313 Words   |  6 Pagesprone to diseases such as osteogentic sarcoma, osteomallacia, and lastly osteoporosis as a consequence. For this study, I must look at the femurs of individuals in F.A.U.’s Highland Beach collection for any signs of osteoporosis and it’s possible causes. If there are any signs of osteoporosis, it may have been due to a low vitamin D diet and in consequence low calcium levels. What is Osteoporosis and how do you differentiate it from the other osteo- related diseases? There are many bone related diseasesRead MoreOsteoporosis Is An Age Related Disorder811 Words   |  4 PagesOsteoporosis is an age related disorder, more common in females compared to males. Osteoporosis is defined as a â€Å"skeletal disorder characterized by compromised bone strength predisposing to increased risk of fractures (Manolagaas, 2014). Osteoporosis is defined as â€Å"a disease characterized by low bone mass and deterioration of bone tissue (What is osteoporosis?2014). Osteoporosis is sometimes also referred as â€Å"silent thief† as the bone loss occurs very slowly and silently without any symptoms (OsteoporosisRead MoreOsteoporosis Is The Most Common Chronic1725 Words   |  7 PagesOsteoporosis is translated from the Greek and literally means â€Å"porous bone â€Å" .It is the most common chronic, metabolic bone disease in the U.S.A, resulting in osteopenia an d fractures in spine , hip and wrist. In addition osteoporosis is progressive, and the skeletal fragility often leads to disabling fractures (hip fractures) and even death. Primary osteoporosis is a result of aging, whereas secondary osteoporosis occurs at any age, is a consequence to certain medication as well as diseasesRead MoreCoffee And Its Effects On Health1383 Words   |  6 Pagessleep deprivation[1]. Like every drug, advantages, and disadvantages. Coffee has some positive and negative effects on health, dependents amount of consumption. For example coffee may confer a moderate positive effect of some major diseases, including Parkinson s disease, type 2 diabetes mellitus, certain types of cancers, it may protect people from liver cirrhosis, and it can be used to treat bronchopulmonary dysplasia of prematurity, during therapy[1]. It may help to gain the weight and decreasesRead MoreCoffee And Its Effects On Health1366 Words   |  6 Pagesprevious years[5]. Every Drug do es have advantages and disadvantages, coffee has some positive and negative effects on health, but its dependents on the certain quantity. Coffee may confer a moderate positive effect of some major disease, including Parkinson s disease, type 2 diabetes mellitus, certain types of cancers, it may protect people from liver cirrhosis, and it can be used to treat bronchopulmonary dysplasia of prematurity, during therapy It may help to gain the weight and decreases theRead MoreCoffee And Its Effects On Health1472 Words   |  6 Pagesduring sleep deprivation. Like every Drug, advantages and disadvantages, coffee has some positive and negative effects on health, dependents amount of consumption. For example coffee may confer a moderate positive effect of some major disease, including Parkinson s disease, type 2 diabetes mellitus, certain types of cancers, it may protect people from liver cirrhosis, and it can be used to treat bronchopulmonary dysplasia of prematurity, during therapy. It may help to gain the weight and decreases theRead MoreThe Human Body Is Dependent On A Body1501 Words   |  7 PagesOsteoporosis Research Paper The human body is dependent on a substructure made almost entirely of bones, making bones extremely vital in addition to the fact that red blood cells are generated within the bone marrow. Therefore healthy bones contribute to the overall health of a living organism. However, bones are susceptible to infections and diseases much like the body parts of the rest of the body. These diseases/infections span anywhere from bone cancer and osteomyelitis to osteoporosis alongRead MoreEssay on Forecasting Denosumab957 Words   |  4 Pagesdevelopment of the drug. The products that Amgen produces are not growing well and their market share is declining. Also it has seen a decline in its stock value. So the profitability of the company is at stake. 2. The target disease is an increasing function of the population age and thus the market is available. But the manner in which the drug is positioned will make the difference in the success of Denosumab for Amgen. How compelling is the drug proposition? (For Denosumab) At an initial glance

A Brief Look at Washington Irving - 1441 Words

Washington Irving Washington Irving was considered to be the first professional man of letters and was influential in the development of short stories. He was the first author to sell his stories abroad other than America. Washington Irving was born and raised in New York City on April 3, 1783, and he was the youngest of eleven children. Washington Irving was the first American to make a living as an author during his career in the early 1800’s. His short stories left a lasting and of most influential work. Irving’s short stories and poems were one of the first folk stories wrote and are still read about today. Washington Irving graduated from private school in 1798. He went on to law school and worked in a law office for a short period of time because he did not enjoy working in the law office. After leaving the law office he decided to go work in various different offices including writing for a couple of newspapers which was edited by his brother, Peter. Washington Irving first full length book appeared in December 1809. Many of the book plays were about the dutch settlers and the british. Irving continue to write for various newspapers until the death of his fiance, Matilda Hoffman, this left Irving struggling for several years. After struggling for about six years, Washington’s brothers made him part of the family business of the import/ export business. Irving still being saddened by the loss of his fiance wasn’t very motivated in the business, this eventually ledShow MoreRelatedThe American Character Essay1814 Words   |  8 PagesWashington Irving expertly reflects American history in his piece of 1819 â€Å"Rip Van Winkle.† Unbeknownst to Rip Van Winkle, the colonies are now free of British rule as Irving writes, â€Å"Here a general shout burst from the bystanders—‘A Tory! a Tory! a spy! A refugee! hustle him! Away with him’† (Matthews, 2007, para. 36). Rip enters the village armed, ignorant of the fac t that he presents the look of a loyalist. The question of being a refugee is preferable to accusations of being a Tory, as a colonistRead More Comparing the Hero in Fall of the House of Usher, Rip Van Winkle, and May-Pole of Merry Mount1600 Words   |  7 Pagesnon-conforming, and rarely lives in the â€Å"here and now,† but, on the contrary, is well rounded, skilled in some fashion, and able to communicate with all walks of life. Romantic heroes are found in the works of Nathaniel Hawthorne, Edgar Allen Poe, and Washington Irving. Edith and Edgar are the hero and heroine of â€Å"The May-Pole of Merry Mount† by Nathaniel Hawthorne. Though the people of Merry Mount are themselves romantic, these two characters typify authentic Romantic qualities. In this shortRead MoreA Common Story Told Around Halloween1301 Words   |  6 Pagesthe Headless Horseman. Within the past century, both Disney and Hollywood have given their views on the classic tale. Disney holds most of the original concept of Irving s tale than the Tim Burton’s movie. However, the changes in the bridge scene, the concept of the characters, and the horseman takes valuable meaning away from Irving s timeless classic â€Å"The Legend of Sleepy Hollow.† In Irving’s original and Walt Disney view of the bridge scene was the same. The legend according to Brom BonesRead More The Search for America in Rip Van Winkle and The Legend of Sleepy Hollow3267 Words   |  14 PagesThe Search for America in Rip Van Winkle and The Legend of Sleepy Hollow      Ã‚  Ã‚  Ã‚   In the early to mid-1800s, Washington Irving was an immensely popular writer heralded as one of the great American writers.   Irvings importance lies especially in Rip Van Winkle and The Legend of Sleepy Hollow, the sketches in which he creates the vision of the alternate America(n).   His critique of American society through his main characters-Rip and Ichabod-and the towns in which they live gives shapeRead More Timeline of American Literature and Events Essay3022 Words   |  13 Pagesgovernment, and maintain peace in their new land. Anne Bradstreet’s piece of 1666 â€Å"Verses upon the burning of our House† expresses her thoughts, prayers, and ideas of her relationship with God. This correlates Puritan history in America whereby all look to the Bible and God’s word for guidance. Bradstreet writes, â€Å"And to my God my heart did cry to strengthen me in my Distresse†¦Ã¢â‚¬  (Lancashire, 2005, para. 1). Bradstreet instinctively reaches out for God to give her the strength to survive in thisRead MoreEssay on Early American History and Traditions of Excellence2607 Words   |  11 Pagescolonists, as they did not have any representation in the British parliament. America declared themselves free in the Declaration of Independence in 1776 and the Revolutionary War officially broke out in 1779. The war lasted until 1784 when George Washington led his troops to victory at the Battle of Yorktown. Upon entering the world as a young country, America encountered both changes and challenges. Following the war, America inflicted its citizens with taxes. As a result of theses taxes, manyRead MoreImpact of Print Media on Society10439 Words   |  42 Pagesher communication classes for my dissertation research. She made that part easy. I am indebted to the elders of the Concord Street Church of Christ: Brothers Churck Lipford, Bob Cawthon, Jerry Dickinson, Ulysses Campbell, Jerry Liddick and Anthony Washington. Without their blessing and the generous sabbatical from preaching duties to allow me to finish and defend my dissertation, I could not have finished. v I am indebted to the members of the Concord Street Church of Christ, who prayed for me asRead MoreEssay on The Rich Get Richer and the Poor Get Prison12486 Words   |  50 Pagesentries for race or racial discrimination but none for class or income of offenders. It would seem that both independent and government data gatherers are more willing to own up to America’s racism than to its class bias. Nevertheless, it does not pay to look at these as two independent forms of bias. It is my view that, at least as far as criminal justice is concerned, racism is simply one powerful form of economic bias. I use evidence on differential treatment of blacks as evidence of differential treatmentRead MoreTeacher Qualification and Student Academic Achievement9860 Words   |  40 PagesScientist at Johns Hopkins University, this would not have been possible. I would like to add a special thanks to Professor Thomas Dee, Associate Professor of Economics and the Director of Public Policy Pr ogram at Swarthmore College, who suggested that I look at this particular data set (ECLS-K). I am extremely grateful for his advice, since this project would not have gotten this far without his help. I also thank my advisor Professor Saleha Jilani, who supervised the entirety of the project. Her patienceRead MoreThe Studio System Essay14396 Words   |  58 Pagesintroduction of the producer, or studio syste Cinema is a collaborative art so it is difficult to determine the influence of one particular person on a film. The only way to truly judge a single persons contribution to film is to look at their entire filmography, in that way you can begin to distinguish patterns that can be identified with individuals. With this in mind, it is fair to say that the art director has more influence on a given film than nearly anyone

The Consensus Perspective - 1054 Words

Criminologists have long tried to fight crime and they have developed many theories along the way as tools to help them understand criminals. In the process of doing so, criminologist have realized that in order to really understand why criminals are criminals, they had to first understand the interrelationship between the law and society. A clear and thorough understanding of how they relatively connect with criminal behavior is necessary. Therefore, they then created three analytical perspectives which would help them tie the dots between social order and law, the consensus, the pluralist and the conflict perspectives. Each provides a significantly different view of society as relative to the law. However, while they all aim to the same†¦show more content†¦Durkheim even argued that the penal law expresses a society’s â€Å"collective conscience† (Luckenbill, 1992). Therefore, it is seen as just and fair to all members. According to Michalowski, the law serv es all people equally (Schmalleger, 2012). It is not biased and works with the people to protect them from what they feel endangered of. Finally, the consensus perspective takes responsibility for those who violate those values. Many believe that criminal behaviors result from a failure to control oneself, a lack of self-control. The consensus perspective advocates believe that crime exists because there are members of society â€Å"who fail to participate in the social consensus† (Agnew, 2011), arguing that these people are â€Å"low is self-control and lack the abilities to resist the temptations and provocations for crime† (Agnew, 2011). In other words, those do not have the base norms necessary to fight the temptations of crime. Almost as if they have no conscience and they tend to be those with no strong connections with family, school or any major institutions, therefore cannot quite control themselves. Many argued that â€Å"crime is a result of low self-control† (Agnew, 2011). Overall, in the process of understanding the relation between social order and the law, the consensus provides a clearer and more radical view. It shows society as what it really is. It presents society as a united force respecting and following the norms as toShow MoreRelatedQuestions On The Disasters Of Consensus962 Words   |  4 PagesThe Calamities of Consensus. The introduction will list the three questions; the body will provide answers and feedback about the questions, and conclude with my thoughts about the calamities of consensus. Case incident 1: The Calamities of Consensus There are many examples of groups using the consensus method to finalize a decision; however, that does mean it is the most efficient way to come to a decision. I will answer three questions regarding group consensus. Is consensus a good way for groupsRead MoreCriminal Behaviour- All the Behaviours Are Not Criminalized1569 Words   |  7 Pagesthe security of people and property- are always and anywhere defined as crime (Course guide, unit 1, p.3). To understand this case, first of all, we need to be clear that what is crime and law in basic and going through more examples and criminal perspectives we can conclude ‘only some types of behaviour and not others are criminalized by the law.’ Michael Jackson, Associate Professor, Department of Law, University of Hong Kong, writes in ‘Introduction to Crime, law and Justice in Hong Kong’ page 17-Read MoreDiscuss the Structural (Ist) Functionalist Perspective in Sociology. (Your Answer Should Focus on the Strengths and Weaknesses of Functionalist and Marxist Perspectives)1206 Words   |  5 PagesQuestion: Discuss the structural (ist) functionalist perspective in sociology. (Your answer should focus on the strengths and weaknesses of functionalist and Marxist perspectives) __________________________________________________________________ The Functionalist perspective has contributed immensely to the structure of society and the understanding of human behaviour in society. It is a based on an analogy between social systems and organic systems and has identified numerous ways which stateRead MoreSolving The Consensus And Conflict Model942 Words   |  4 Pagesasking me to discuss the consensus and conflict models as explanations to the origin of criminal law. First it is important to distinguish the difference between the two models. According to the textbook â€Å"Criminal Justice Today† the consensus model is defined as a criminal justice perspective that assumes that the system’s components work together harmoniously to achieve the social product we call justice and the conflict model is defined as a criminal justice perspective that assumes that the system’sRead MoreThe Roots Of Every Theory Of Criminal Law Creation930 Words   |  4 Pagesof criminal law creation are conflict perspective and functionalism. Functionalism is a theory that social consensus holds social structure together. The societal needs theory and consensus view are both theories that come from functionalism. In contrast, the conflict perspective explains that the divide between class fuels social structure. Ruling class, pluralist, and the structural contradictions theories share roots in conflict perspective. The consensus view is one grounded in the ideas ofRead MoreCapital Punishment And Its Impact On Society1292 Words   |  6 Pagessociology provide us with different perspectives to view our past and current social structure. A perspective is simply one’s beliefs in how they view the world, which includes but are not limited to, the right way to punish society’s most violent offenders. Throughout this essay, we will explore two main points: first, capital punishment’s role in society, and second, how it evolves and continues to sustain its core principles in U.S society. Sociological perspectives is an echoed term, which is dividedRead MoreFunctionalist Perspective On Society As A Macro Institution1056 Words   |  5 PagesThe functionalist perspective In this essay I will outline and evaluate the functionalist perspective. This will include exploring the origins of the perspective, while explaining and evaluating how functionalists see society as a macro institution, rather than its many constituent parts. Further to this I will explore how functionalists deem the way society should be maintained and organised to maintain a functionalist’s ideal society. The consensus perspective is predominantly concerned with theRead MoreEssay on Societys Benefits to Certain Groups1035 Words   |  5 PagesSocietys Benefits to Certain Groups Introduction Various approaches in sociology stress the authority of society over the individual. They are sometimes called social systems or structuralist approaches. From this perspective, the individual is largely managed by society. Society has made us into what we are because of the expectations and pressures of the social groups we belong to. Society formulates everyone, enduring our thoughts and directing our actionsRead MoreMacro Sociological Perspectives844 Words   |  4 PagesThe conflict perspective views society less as a cohesive system and more as an arena of conflict and power struggles. Compare and contrast the main tenets of the functionalist and conflict perspectives. â€Å"The conflict perspective views society less as a cohesive system and more as an arena of conflict and power struggles†. This perspective was founded by sociologist Karl Marx (1818-1883) and serves to introduce the concept that â€Å"inequality and specifically inequality under capitalism† existsRead MoreSociology Is The Study Of Individuals In Groups In A Systematic Way1611 Words   |  7 Pagessociological perspectives that hold valued theories in society. In this essay three perspectives will be assessed. How society operates in the view of these perspectives. Also, scrutinizing theories on the subject ‘crime and deviance’ aiming to outline how each perspective grasps the matter. Before one can observe society, one needs to take into account the ways in which it can be viewed. Perspectives that focus on social systems, are known as macro perspectives. Alternatively, the micro perspective, focuses

Audit Assurance Risk Assessment & Effective Reporting

Question: Discuss about theAudit Assurancefor Risk Assessment Effective Reporting. Answer: Introduction In the first situation mentioned above, it is very clearly being stated by the CEO of luxury travel holidays that they would not reappoint the Clarke and Johnson as the auditor if the auditor would not help them in gaining more business by giving a lecture about the well-doing of the company in the coming seminar. In the given case, the Clarke and Johnson being the independent auditor are not allowed to express an opinion on the financials of the company wherein they are being forced to do so with the fear of losing the engagement (Niemi Sundgren, 2012). In the second situation, the CEO of the company is offering an in-kind gift in addition to the audit fees being paid to the auditors only with the want of smooth audit. By the term smooth audit, the CEO meant an unfair audit opinion to be presented to the stakeholders of the company. It is a case of familiarity threat. Since the auditors have long association with the CEO of the company the CEO is trying to mould the opinion of the auditors (Wright Charles, 2012). In the third situation wherein it has been mentioned that as a part of the auditors who would be conducting the audit, an accountant will be a part whose father is a financial controller in the Luxury Travel Holidays Company. This is a case of familiar threat. Here Michael would be reviewing the work of his father. He would definitely not report any wrongdoing which might have been conducted during the normal operations of the company by his father or by the other employees of the company as it would lead to loss of job by his father as well as the other employees of the company (Baldwin, 2010). Hence in the present scenario fair opinion of the auditors is not at all expected and would definitely result in the unfair audit opinion. In the fourth situation, it has been mentioned that Annette was on assignment for making the tax calculations and preparing the entries of such for inclusion in the financials of 30th June 2015 of which the Clarke and Johnson have been appointed as the auditor of the Luxury Travel holidays. In the present case, Annette has been chosen to be a part of the audit team and hence she will have to review her own work done. The biggest independence threat that is seeming to arise is self-review threat. One simply cannot review, judge, analyze the work done by oneself. It is always a compulsion and a necessity to get the work done reviewed by a person other than oneself (Christensen, 2011). In the case of engaging for the audit of a company has been very specifically mentioned that the external auditors should not take up any other engagement of the company being audited. For the first situation, there are safeguards which can be taken by the auditors to avoid the above situation. The safeguard is the auditors who would be going to conduct the audit of the company will have to be correctly identified and selected as no person can be auditor in the company wherein they have any financial interest or personal interest (Roach, 2010). For the second situation, the likely safeguard that is available is a rotation of the senior personnel of the audit team for the present client. Also, an effective communication can be forwarded to the CEO or any other senior member of the organization regarding the firm's policies of non-acceptance of such gifts. For the third situation, it has been very clearly mentioned in the SOX Act that the auditor is not allowed to function in the role of the management. However, the auditor should discuss this issue with the independent audit committee and report the advocacy threat of promoting the client as is identified in the above case. For the fourth situation, however, there is a safeguard to be applied in such a scenario. The work done by Annette should be reviewed by some other chartered accountant so that an independent opinion could be achieved in respect of this issue. Annette should not be a part of the audit team who is going to conduct an audit for Luxury Travel Holidays. Hence the safeguard should compulsorily have to be applied (Ruhnke Schmidt, 2014). As per the case mentioned above, the product demand was unable to be assessed with respect to the service of maintenance that is provided by the company for the customers for a period of 2 years from the product purchase. In tune to this, the potential risk that the company carries is the understatement, as well as an overstatement of the spare parts. Secondly, the risk of fraudulent activities and theft cannot be ignored. In the initial case where the product has a warranty of two years, MSL needs to evaluate the quantity in tune to the spare parts purchase as it is procured from far flung areas and hence time taken is high in this regard (Tepalagul Lin, 2015). Therefore, the management needs to be effective in this area because the working capital will get blocked ultimately leading to funds issue. The company will not only block their fund but they will lose the opportunity cost as the interest will be forgone. In this scenario, the financial statements will be affected because o f the wrong forecast. Hence, this will have a strong bearing on the position of the company in terms of combating the competition because the wrong anticipation will not help the company in keeping sufficient quantity of the parts. Further, space will be occupied as the parts will be needed after a period of two years (Heeler, 2009). The second risk that haunts the company is fraud and theft. As the company will send it products to different countries around the world and when provides dedicated services to customers around the world, the risk is bound to pop up. The audit needs to consider this risk as it increases when the company is engaged in practices relating to the purchase of equipment (Mock et. al, 2013). The audit risk that appears, in this case, is that of the financial statement misstatement. As it is directly linked to the sale of the product, the auditor needs to ascertain whether the products sale price needs to be declined by the spare parts cost or needs to be reflected in the profit and loss account by way of an expense. Further, it needs to be noted that the spare parts cannot appear under the headstock in the trade as the spare parts will come under the ambit of liquid assets (Hoffelder, 2012). However, there are various spare parts that are not considered under the equipment maintenance and will be highlighted as the spare parts sale. The maintenance contract needs to be paid special emphasis because, through the presence of the maintenance contract, the auditor is able to know the spare part type and consider whether it is charged as an expense and the spare parts that will yield revenue of the company. The revenue of the company will undergo a vast change and wrong information will be depicted if the spare parts that need to be charged as an expense are billed as revenue and this will affect the shareholders of the company. On the other hand, there will be an understatement of the profit if the spare part that needs to be billed as revenue is charged as an expense (Hoffelder, 2012). This will lead to wrong tax payment to the government and ultimately a decline in the dividend will be witnessed. When it comes to the second risk type that is theft or fraud, a strong evaluation of the mechanics needs to be done by the company. As they do not appear on the payroll it needs to be provided special emphasis. The spare parts are carried by them and they might get utilized by the customers, however, there is a strong chance of theft of the spare parts (Cappelleto, 2010). Therefore, the auditor should evaluate the fact that whether the spare parts, as well as the equipment, is under the ambit of the insurance policy or not at the time when the equipment, as well as the spare parts, were purchased by MSL and at the point of sale. The insurance cost needs to be taken into consideration by the auditor. Another important view that must be followed is whether the company is wrongly entering into an agreement with the contractors to steal the products and claim insurance out of it. The time taken by the mobile contractors is huge and hence there appear a chance to tamper the financials of the company. This will ultimately hamper the trust that is present for the auditors (Horngren, 2013). Therefore, it is of utmost necessity that the auditors should visit a location that is remote in nature so that the costs can be evaluated as billed by the contractors of the mobile operators. References Baldwin, S 2010, Doing a content audit or inventory, Pearson Press. Cappelleto, G 2010, Challenges Facing Accounting Education in Australia, Melbourne Christensen, J 2011, Good analytical research, European Accounting Review, vol. 20, no.1, pp. 41-51 Heeler, D 2009, Audit Principles, Risk Assessment Effective Reporting, Pearson Press Hoffelder, K 2012, New Audit Standard Encourages More Talking, Harvard Press. Horngren, C 2013, Financial accounting, Frenchs Forest, N.S.W: Pearson Australia Group. Tepalagul, N. Lin, L 2015, Auditor Independence and Audit Quality A Literature Review, Journal of Accounting, Auditing Finance, vol. 30, no. 1, pp. 101-121. Wright, M.K. Charles, J 2012, Auditor independence and internal information systems audit quality, Business Studies Journal vo. 4, no. 2, pp. 63-84. Niemi, L Sundgren, S 2012, Are modified audit opinions related to the availability of credit? Evidence from Finnish SMEs, European Accounting Review, vol. 21, no.4, pp. 767-796. Mock, T. J, Bedard, J, Coram, P, Davis, S., Espahbodi, R. Warne, R 2013, The audit reporting model: Current research synthesis and implications, Auditing: A Journal of Practice and Theory, vol. 32, pp. 323-351. Roach, L 2010, Auditor Liability: Liability Limitation Agreements, McGraw-Hill. Ruhnke, K Schmidt, M 2014, The audit expectation gap: existence, causes, and the impact of changes, Accounting and Business Research, vol. 44, no. 5, pp. 572-601.

Night By Elie Wiesel Essays (714 words) - Holocaust Literature

Night By Elie Wiesel The Halocaust, a horrible time for the world. Just as any war is. War is the single most destructive thing our world has. It can take the lives of millions of people in just a few seconds.War however may seem bad from the perspective of many people, but it is even worse from the perspective of a single person. A boy for instance, trapped between two opposing forces. Elie for example has lived through this. A boy of only 15, how much he has suffered through. During the course of the book Night it is obvious that Elie lost faith in his god. "For the first time, I felt revolt rise up in me. Why should I bless his name? The Eternal, Lord of the Universe, the All-Poerful and terrible, was silent. what had I to thank him for?" (31). This is Elie's first sign of losing faith. In his mind he wondered how a god, so great and wonderful hasn't helped out his people, But rather let them see how cruel people can be. Elie said this after he had witnessed babies sent to their doom in a pit of fire. How could he not ask his god why he hasn't done anything. A boy of 15 years old should not witness this, nor should anyone witness these acts of hatred. "Never shall I forget those flames which consumed my faith forever." (32) From that moment on, Elie had no reason to believe in God. The flames which Madame Schachter had spoke about on the train. If only they realized it sooner. God, the most important role in human civilization was going to let the slaughter of innocent people go on in his world. Many people lost faith during this time. The sight of someone being beaten infront of you, but knowing that if you help, it'll be even worse for you. Never shall I forget that nocturnal silence which deprived me, for all eternity, of the desire to live. Never shall I forget those moments which murdered my god and my soul and turned my dreams to dust. Never shall I forget these things even if I am condemmed to live as long as God Himself, forever. Never. (32) Something so powerful it could murder a once very religous boy's faith forever. He would never be able to turn back like he once did, to ask God "Why?". God lives forever, Elie will never forget these images inprinted in his mind. It is too hard to forget something that impacts yourself, you life, and the people around you in such a way that you lose all the faith you have. No matter how much you had to begin with, you can lose it in an instance. Just like Elie, no longer can he pray at night, no longer can he look in the sky and say to himself "Im lucky to have such a great god to look over me". I had new shoes myself. But as they were coated with a thick layer of mud, no one had noticed them. I thanked god, in an improvised prayer, for having created mud in His infinite and wonderful universe. (35) Sarcasm, in a time like this, to mock the "All powerful". Its just another point proving that Elie did lose faith in his God. How can he believe in somthing that won't prevent a catastrophe. I know one has no right to say thinks like that. I know man is too small, too humble and inconsiderable to seek to understand the mysterious ways of god. But what can I do? I'm not a sage, one of the elect, nor a saint. I'm just an ordinary creature of flesh and blood. I've got eyes, too, and I can see what they're doing here. Where is the divine Mercy? Where is God? How can I believe, how could anyone believe, in this merciful god? (73) Faith, the one thing man has over animals, the belief in a god, the All Powerful the savior of the earth. But it can dissapear, and quickly. If no one believes in somthing than how does it exist? I doesn't I no on remembered our past, or left clues behind, we wouldn't know about the civilizations on earth. Even the loss of faith in a single boy can hurt. Especially when he is so young to whitness pure evil. Elie has definitly lost faith in his god. He may no longer pray nor go