Sir Humphrey Davy Essays - Fellows Of The Royal Society, Boron

Sir Humphrey Davy In Chemistry there are many very important chemists. One is Sir Humphry Davy. Davy was born on December 17, 1778 in Penzance, Cornwall, England. He went to school in Penzance and in Truro. In 1794 his father died, to help his family financially he got a job as an apprentice to a surgeon. The surgeon's name was J. Binghan Borlarse. In 1797 Davy became interested in Chemistry. So in 1778 he became superintendent of the Medical Pneumatic Institution of Bristol. This organization was devoted to the study of the medical value of different gases, it was here that Davy first made his reputation. He discovered the effects of nitrous oxide, which is now known as laughing gas. Davy breathed 16 quarts of the gas in seven minutes and became completely intoxicated. He had no idea that forty-five years later it would be used as an anesthetic by dentists. Davy's next discoveries were in the field of electrochemistry. He found that if he passed electricity through some substances then it would decompose. This process was later called electrolysis. Through electrolysis, Davy eventually discovered magnesium, calcium, strontium, and barium in 1808. In 1810 Davy showed that muriatic or marine acid was a compound only of hydrogen and chlorine, and contained no oxygen. Davy also made some advances in Iodine. Davy first made iodine pentoxide, a colorless, odorless, crystalline substance of high density in 1815. Davy also developed the method for the decomposition of silicates into silica by treatment with HCI. In 1802, Thomas Wedgwood and Sir Humphry Davy published a paper called " An Account of a Method of Copying Paintings on Glass, and Making Profiles, by the Agency of Light upon Nitrates of Silver." The pictures made by this process were very temporary. As soon as the negatives were removed the pictures turned black. Davy also invented the miner's safety helmet. The lamp on the safety helmet would burn safety and light the way even when there was an explosive mixture in the air. Davy didn't patent the lamp. This lead to a false claim that George Stephenson invented it, not Sir Humphry Davy. Davy received the accomplishment of being knighted just three days before he married a rich widow. Her name was Jan Apreece. In 1827, Davy became seriously ill. He became ill because of inhaling to many gases over the years. So he moved to Rome to live a peaceful life. While living in Rome, he had a heart attack and died on May 29, 1829 in Geneva, Switzerland.

Old Smyrna - The Possible Home of Homer in Anatolia

Old Smyrna - The Possible Home of Homer in Anatolia Old Smyrna, also known as Old Smyrna Hà ¶yà ¼k, is one of several archaeological sites within the modern day limits of Izmir in Western Anatolia, in what is today Turkey, each reflecting early versions of the modern day port city. Prior to its excavation, Old Smyrna was a large tell rising approximately 21 meters (70 feet) above sea level. It was originally located on a peninsula jutting into the Gulf of Smyrna, although natural delta buildup and changing sea levels have moved the location inland about 450 m (about 1/4 mile). Old Smyrna lies in a geologically active region at the foot of Yamanlar Dagi, a now-extinct volcano; and Izmir/Smyrna has been subjected to numerous earthquakes during its long occupation. Benefits, however, include the ancient baths called the Agamemnon hot springs, found near the southern coast of Izmir Bay, and a ready source of building material for architecture. Volcanic rocks (andesites, basalts, and tuffs) were used to build many of the public and private structures within the town, alongside adobe mudbrick and a small amount of limestone. The earliest occupation at Old Smyrna was during the 3rd millennium BC, contemporaneous with Troy, but the site was small and there is limited archaeological evidence for this occupation. Old Smyrna was occupied fairly continuously from about 1000-330 BC. During its heyday in the mid 4th century BC, the city contained about 20 hectares (50 acres) within its city walls. Chronology Hellenistic period, ~330 BCVillage period, ~550 BCLydian Capture, ~600 BC, after which Smyrna was abandonedGeometric, strong Ionic influence by 8th century, new city wallProtogeometric, beginning ~1000 BC. Aeolic wares, probably a small anchorage of some kindPrehistoric, 3rd millennium BC, first habitation, prehistoric According to Herodotus among other historians, the initial Greek settlement at Old Smyrna was Aeolic, and within the first couple of centuries, it fell into the hands of Ionian refugees from Colophon. Changes in pottery from monochrome Aeolic wares to polychrome painted Ionic wares are in evidence at Old Smyrna by the early 9th century  and clear domination of the style by the beginning of the 8th century. Ionic Smyrna By the 9th century BC, Smyrna was under Ionic control, and its settlement was quite dense, consisting mainly of curvilinear houses packed tightly together. The fortifications were remodeled during the second half of the eighth century and the city wall extended to protect the entire south side. Luxury goods from across the Aegean became widely available, including export wine jars from Chios and Lesbos, and balloon amphorae containing Attic oils. Archaeological evidence suggests Smyrna was affected by an earthquake about 700 BC, which damaged both houses and the city wall. Afterward, curvilinear houses became a minority, and most architecture was rectangular and planned on a north-south axis. A sanctuary was constructed at the north end of the hill, and settlement spread outside the city walls up into the neighboring coast. At the same time, evidence for an improvement in architecture with volcanic block masonry, the apparently widespread use of writing, and remodeling of public buildings suggest new prosperity. An estimated 450 residential structures were located within the city walls  and another 250 outside the walls. Homer and Smyrna According to an ancient epigram Many Greek cities argue for Homers wise root, Smyrna, Chios, Colophon, Ithaca, Pylos, Argos, Athens. The most important poet of ancient Greek and Roman writers was Homer, the archaic period bard and author of the Iliad and the Odyssey; born somewhere between the 8th and 9th centuries BC, if he lived here, it would have been during the Ionian period. There is no absolute evidence for his birth location, and Homer may or may not have been born in Ionia. It seems fairly likely that he lived at Old Smyrna, or someplace in Ionia such as Colophon or Chios, based on several textual mentions of the River Meles and other local landmarks. Lydian Capture and the Village Period About 600 BC, based on historical documentation and a predominance of Corinthian pottery amongst the ruins, the prosperous city was attacked and captured by Lydian forces, led by the king Alyattes [died 560 BC]. Archaeological evidence associated with this historic event is shown by the presence of 125 bronze arrowheads and numerous spearheads embedded in demolished housewalls destroyed in the late 7th century. A cache of iron weapons was identified in the Temple Pylon. Smyrna was abandoned for some decades, and reoccupation seems to come about the middle of the sixth century BC. By the fourth century BC, the town was a flourishing port city again, and it was refounded and moved across the bay to New Smyrna by the Greek generals Antigonus and Lysimachus. Archaeology at Old Smyrna Test excavations at Smyrna were conducted in 1930 by Austrian archaeologists Franz and H. Miltner. Anglo-Turkish investigations between 1948 and 1951 by Ankara University and the British School at Athens were led by Ekrem Akurgal and J. M. Cook. Most recently, remote sensing techniques have been applied to the site, to produce a topographic map and record of the ancient site. Sources Flickrite Kayt Armstrong (girlwithatrowel) has amassed a collection of photos of Old Smyrna.Berge MA, and Drahor MG. 2011. Electrical Resistivity Tomography Investigations of Multilayered Archaeological Settlements: Part II – A Case from Old Smyrna Hà ¶yà ¼k, Turkey. Archaeological Prospection 18(4):291-302.Cook JM. 1958/1959. Old Smyrna, 1948-1951. The Annual of the British School at Athens 53/54:1-34.Cook JM, Nicholls RV, and Pyle DM. 1998. Old Smyrna Excavations: The Temples of Athena. London: The British School at Athens.Drahor MG. 2011. A review of integrated geophysical investigations from archaeological and cultural sites under encroaching urbanisation in Izmir, Turkey. Physics and Chemistry of the Earth, Parts A/B/C 36(16):1294-1309.Nicholls RV. 1958/1959. Old Smyrna: The Iron Age Fortifications and Associated Remains on the City Perimeter. The Annual of the British School at Athens  53/54:35-137.Nicholls RV. 1958/1959. Site-Plan of Old Smyrna. The Annual of the Br itish School at Athens 53/54. Sahoglu V. 2005. The Anatolian trade network and the Izmir Region during the Early Bronze Age. Oxford Journal of Archaeology 24(4):339-361.Tziropoulou-Efstathiou A. 2009. Homer and the So-Called Homeric Questions: Science and Technology in Homeric Epics. In: Paipetis SA, editor. Science and Technology in Homeric Epics: Springer Netherlands. p 451-467.

Germany Essay Example | Topics and Well Written Essays - 250 words - 13

Germany - Essay Example Controversies also were caused because some companies doing work on the memorial colluded with the Nazi’s and other Jewish groups felt the memorial was unnecessary. Another surprising controversy was the inclusion of an underground information center. Some Jewish groups felt that the inclusion of this center was designed to make the memorial a tourist destination. They said that the memorial speaks for itself and there is no need for a special center. The underground location was praised because it did not detract from the purpose of the memorial visually, but it still created controversy. In the United States, many memorials and monuments serve a dual purpose. They try to commemorate or bring to remembrance the tragic or joyful events of a culture or civilization, while focusing on the current state of that civilization as well. There is a Jewish Holocaust Museum in Washington D.C. but no museum for American genocide because there is a National Native American Museum. The genocide is featured, but not the focus of the exhibit. Maybe Americans have a hard time facing the fact that we have made horrible mistakes in how we have behaved in the past. That is why we do not focus solely on one tragic aspect of the past when building our monuments, museums and

Software Engineering Testing tools Research Paper

Software Engineering Testing tools - Research Paper Example This research aims to evaluate and present software engineering testing tools. There are numerous software engineering testing tools available today. Many of these tools have come to be adopted and utilized as solutions to the rising demand for assurance of software quality in the software engineering industry. Within the past decade, there has been a steady increase in black-box testing techniques which are generally called model-based testing (MBT) techniques. This steady increase in black-box testing techniques may be due to the growing popularity of object orientation and modeling in software engineering. Model based testing is a general term used to indicate that a particular testing approach bases common testing tasks (like test result evaluation and test case generation) on a model of the application that is being tested. Engineering software is usually implemented in critical applications, and so improper testing can result in errors that may have severe outcomes that may cau se huge losses. In spite of the inherent limitations, software testing is an integral part of software development. It is usual for more than half of the software development time to be spent on testing the software, and this entails a critical process of selection. The Software engineering testing tools in use today are unreliable largely due to their misuse in development, as a result of poor selection Testing Purposes Testing of engineering software can be broadly deployed in various phases of the software development cycle. Testing of software involves a process of verification and validation of software programs or applications to ensure that the software is functioning as expected, and meets the technical and business requirements that the designers had in mind when designing and developing the software. Software testing is also aimed at identifying important errors, flaws or defects, in software programs that have to be corrected. (Hetzel, William C., 1988) During test planni ng it must be decided what to view as an important defect, through the reviewing of the design requirements and documents. In a broader view, we may start to question the utmost purpose of testing. Why do we need more effective testing methods anyway, since finding defects and removing the defects does not necessarily lead to better quality? The value to be derived from engineering software testing is that such tests go far beyond doing tests about the underlying code. Such activities also involve an examination of the functional behavior of

Was the Cultural Revolution 'Mao's Revolution' Essay

Was the Cultural Revolution 'Mao's Revolution' - Essay Example This revolution has been named sometimes as Mao’s Revolution owing to the fact that Mao Zedong was the initiator of this revolution and ruled the country through this period (Macfarquhar & Schoenhals 2006). The Cultural Revolution is correctly referred to as the Mao’s Revolution because it was Zedong who started this revolution and he used his tactics to commence this revolution to attain back his power and strength in the Chinese Communist Party. Mao rose to power mainly following the Second World War. He headed the Chinese Communist Party and he was a strict follower of Communism. Zedong was the one who declared the formation of the People’s Republic of China in 1949. The failure of the Great Leap Forward which was a program put forward by Zedong persuaded him to come up with a better strategy to make his stand more powerful in the party. The Great Leap Forward was a step to improve the agricultural and industrial sector of China but it had rather produced a ne gative result by leading to famine and the loss of many lives. Losses were also faced in both the industrial and agricultural sector. This produced a setback in the political career of Zedong. Liu Shaoqi and his lieutenant Deng Xiaoping were given greater importance in the party and this pushed Mao to come up with a new strategy which was the Cultural Revolution (Meisner 1999; Spence 1999). Mao Zedong was of the belief that the Chinese Communist Party had lost its original essence and its principles had been contaminated with the capitalist thoughts and acts. This was another factor which led him to push for the Cultural Revolution. Mao also argued that the society was also losing the communist path and capitalism had started to build its roots in the Chinese Society. He argued that the rich people were living their expensive lifestyles at the expense of the hard work of the poor farmers. He was of the opinion that China was moving back to its class system and thus he assessed that he had to target the younger generation for the commencement of this revolution. Mao believed that the younger generation had not been infiltrated with the capitalist thoughts and manipulation of their thinking in favor of communism would result in bringing about a change and a revolution. This led to the beginning of the Cultural Revolution by the youth in the year 1966. This revolution was thoroughly based on the thoughts and the opinions of Zedong. His personal, as well as political motives, convinced him to start this revolution and thus, it is correctly known as Mao’s Revolution (Meisner 1999; Spence 1999). The students formed groups in the year 1966 beginning from the Beijing University. They were referred to as the Red Guards. They asked for Mao’s signal and when he approved they started functioning on the national level. Millions of supporters joined the Red Guards and their main aim was to teach politicians as well as the other people to let go of capitalist p olicies. In 1966, a mass approval and supporting for Mao was shown in Beijing. This really explained a very important fact that this revolution was more about Mao and his opinions and not about what the Chinese Communist Party considered as a whole. It was initially believed that the functioning of the Red Guards would stay peaceful but this route was not followed for long.  

Non-Audit Services (NAS) Impact on Auditor Quality

Non-Audit Services (NAS) Impact on Auditor Quality The provision of Non-Audit Services (NAS) by auditors to their audit clients reduces total costs, increases technical competence and motivates more intense competition. However, the recent corporate collapses in the US, Australia and elsewhere, was surprising our attention. The issue of Enron arouses great concerns on corporate governance revealing the audit independence problem when CPAs provide audit and NAS for the same clients. In the view of the fact, now a days because of NAS, the audit practice is questionable, whereas third parties believe that without independence, there is no value for accounting and auditing practices (Salehi, M., 2009). Therefore, regulatory has been drawn to the issues of auditor provided NAS and audit quality. In fact, these services do not necessarily damage auditor independence or the quality of NAS. Because of that, this paper contributes to seen the impact of NAS on auditor quality. INTRODUCTION OF NON-AUDIT SERVICES Traditionally, audits have provided Certified Public Accountant (CPA) firms with a large percentage of their overall revenues. However, for many years consulting services constituted a relatively minor portion of the firms revenues. In recent years, firms have expanded the scope of services they offer to audit and other clients such as NAS. Today NAS provided more than 50 percent (%) or more of the total revenues earned by the CPA firms. As Accounting Today in USA (2001, April) states, the income of accounting firms in 2000 showed that the proportion of international and national assurance service was 35%, whereas that of tax advisory service and management advisory service accounted for 21% and 44% respectively. It shows that management advisory service has become the source of total income of accounting firms. NAS generally refer to the services above or beyond the related audit services or services other than traditional CPA work. Many scholars in their studies use different terms for some relevant issues, namely Management Advisory Services (MAS) and Management Consulting Service (MCS). According to Purcell and Lifison (2003), NAS as traditional CPA works including assurance, investment assurance, commerce registration and accounting affairs, tax advisory service, management advisory service, finance and investment advisory service, public offering, mergers and acquisitions services, information technology advisory service and others. However, there are three basic principles of the prohibition of specified NAS is predicated: An auditor cannot function in the role of management; An auditor cannot audit its own work; and An auditor cannot serve in an advocacy role for its client. Most of the firms growth comes from NAS that CPAs provide for their clients when dealing with auditing affairs (Purcell and Lifison, 2003). So, what the motivation and attraction in provision of NAS to companies? Firth (1997a) contends that companies usually entrust outside consultants/firms for service in the following situation: One-off assignments Urgent problems Expert techniques Arbitrating initial disputes Seeking advise Decrease the risk overall management The economic causes for offering NAS include; Growth opportunities Personnel attraction and retention Meeting clients needs Risk diversification opportunities The Sarbanes-Oxley Act 2002 states that NAS provided to a client should not be more than 5% of the total auditors remuneration; otherwise, the client must obtain pre-approval from its audit committee, as non-audit fees paid in excess of this percentage would deem the auditor as not being independent. In Malaysia, under Malaysian Institute of Accountant (MIA) suggests that audit firms should not accept any appointment if they are also providing NAS to a client; whereby the provision of NAS would create a significant threat to their professional independence, integrity and objectivity. Effective June 1, 2001, Bursa Malaysia (previously known as Kuala Lumpur Stock Exchange or KLSE) requires all listed companies to disclose non-audit fees in their annual reports. This is to protect shareholders interests and to increase corporate transparency. Consistent with the practices in other Commonwealth countries such as Australia and the United Kingdom (UK), which also have made it a requirement that non-audit fees of listed companies to be disclosed in the annual report. THE ISSUES OF NON-AUDIT SERVICES The main question/issue that arises when auditors provide or could provide both audit and NAS is whether the auditors are able to conduct their audits impartially, without being concerned about losing or failing to gain additional services, and the subsequent economic implications for the audit firm (Lee, 1993). Auditors seek to provide NAS because of the considerable economies of scope that ensue, i.e. cost savings that arise when both types of service are provided by the same firm. However, the result from several researchers show that the joint provision of audit and non-audit services gives rise to economic rents, which create incentives for audit firms to compromise their objectivity, e.g., waive audit adjustments, to retain audit clients (Palmrose 1986; Simunic 1984). For disclosure of NAS, investors should have enough information to enable them to evaluate the independence of a companys auditors. The proposed rules would bring the benefits of sunlight to the auditor independence area by requiring companies to disclose in their annual proxy statements certain information about, among other things, the NAS provided by their auditors and the participation of leased personnel in performing the companys annual audit. Generally a company required to disclose the fee paid for each NAS performed by its auditor and the fee charged for the annual audit. An exception to these general disclosure requirements is that issuers would not have to describe a NAS, nor disclose the fee for that service. In NAS and its independence, England and Australia have asked companies to publish audit and NAS fee in their annual financial report. According to Dopuch et al (2003) found that disclosure of NAS reduced the accuracy of investors beliefs of auditors independence in fact when independence in appearance was inconsistent with independence in fact. THE EFFECT OF NON-AUDIT SERVICES The dramatic increase in the nature, number, and monetary value of NAS that accounting firms provide to audit clients seen may affect their independence. Accordingly, the proposals specify certain NAS that, if provided by an accounting firm to an audit client, impair an auditors independence. Sami and Zhang (2003) investigated the effect of non-audit services on the backdrop of SECs revised rule that stressed perceived audit independence. They suggested that investors perceive that NAS impair auditors independence. According to Defond et.al. (2000) regulators are concerned about two effects of NAS. One is a fear that NAS fees make auditors financially dependent on their clients, and hence less willing to stand up to management pressure for fear of losing their business. The other is that the consulting nature of many NAS put auditors in managerial role. From the SEC regulations mandating fee disclosures (SEC, 2000), Auditors services relationship raises two types of independence concerns. First, more the auditor has at stake in its dealing with the audit client, particularly when the NAS relationship has the potential to generate significant revenues on top of the audit relationship. Second, certain types of NAS, when provided by the auditor, create inherent conflicts that are incompatible with objectivity. While, according to Firth (1997b), synergy would occur between auditor and auditee when an accounting firm provides audit and NAS simultaneously and consequently it would influence independe nce of auditor. Simunic (1984) indicates that CPA providing NAS would decrease the possibility for presenting the true financial statements and would influence the users of the statements on the recognition of CPA independence. It would further affect audit quality, the reliability of financial statements and the judgment of decision-making. How NAS Can Affect Auditor Independence? The dramatic expansion of NAS may fundamentally alter the relationships between auditors and their audit clients in two principal ways. First, as auditing becomes an ever-smaller portion of a firms business with its audit clients, auditors become increasingly vulnerable to economic pressures from audit clients. Large non-audit engagements may make it harder for auditors to be objective when examining their clients financial statements. Under any circumstances, it can be difficult for an auditor to make a judgment that works against the audit clients interest. Where making that judgment may imperil a range of service engagements of the firm, of which the audit is a fairly small part, it may be unrealistic to expect that an auditor can ignore completely what the firm stands to lose by the auditors action. Second, certain NAS, by their very nature, raise independence issues. Providing certain NAS to an audit client can lead an audit firm to have a mutual or conflicting interest with the client, audit its own work, advocate a position for the client, or function as an employee or management of the client. However, not all NAS pose the same risk to independence. Only these specific NAS that impair independence, namely: Bookkeeping or other services related to the audit clients accounting records or financial statements of the company. The prohibited services are: (a) Maintaining or preparing the companys accounting records; (b) Preparing the financial statements or the information that forms the basis of the financial statements that are required by the company and; (c) Preparing or originating source data underlying the companys financial statements. Design and implementation of financial information systems that aggregate source data or generate information that is significant to the financial statements taken as a whole, unless it is reasonable to conclude that the results of these services will not be subject to audit procedures during the audit of the companys financial statements. This rule does not preclude the external auditors from working on hardware or software systems that are unrelated to the companys financial statements or accounting records. Appraisal or valuation services, fairness opinions or contribution-in-kind reports or other opinions or reports in which the external auditors provide an opinion on the adequacy of consideration in a transaction, unless it is reasonable to conclude that the results of these services will not be subject to audit procedures during the audit of the companys financial statements. This rule does not prohibit the external auditors firm from providing such services for non-financial reporting purposes (e.g., transfer pricing studies, cost segregation studies and other tax-only valuations). Actuarial services involving amounts recorded in the financial statements and related accounts for the company where it is reasonably likely that the results of these services will be subject to audit procedures during an audit of the companys financial statements. This prohibition extends to providing the company with any actuarially-oriented advisory service involving the determination of amounts recorded in the financial statements and related accounts for the company other than assisting the company in understanding the methods, models, assumptions and inputs used in computing an amount. Internal audit outsourcing services relating to the internal accounting controls, financial systems or financial statements of the company. This prohibition on outsourcing does not preclude the external auditors from providing attest services related to internal controls, evaluating the companys internal controls during the audit or making recommendations for improvements to the controls, or management from engaging the external auditors to perform agreed-upon procedures engagements related to the companys internal controls. Management functions. This rule prohibits the external auditors from acting, temporarily or permanently, as a director, officer or employee of the company or performing any decision making, supervisory or monitoring function for the company. However, the external auditors may assess the effectiveness of the companys internal controls and recommend improvements in the design and implementation of internal controls and risk management controls. Human resources functions. The external auditors may not seek out prospective candidates for managerial, executive or director positions, act as negotiator on the companys behalf such as determining position, compensation or fringe benefits or other conditions of employment or undertake reference checks of prospective candidates. The external auditors may also not engage in psychological testing or other formal testing or evaluation or recommend or advise the company to hire a specific candidate for a specific job. Broker or dealer, investment adviser, or investment banking services. The external auditors are prohibited from serving as promoter or underwriter, making investment decisions on behalf of the company or otherwise having discretionary authority over the companys investments, or executing a transaction to buy or sell an investment of the company, or having custody of assets of the company. Legal services that could be provided only by someone licensed, admitted or otherwise qualified to practice law in the jurisdiction in which the service is provided. Expert services in an advocacy capacity unrelated to the audit. This precludes engagements that are intended to result in the external audit firms specialized knowledge, experience and expertise being used to support the audit clients positions in adversarial proceedings. This prohibits the external auditors from providing expert opinions or other services to the company or a legal representative of the company for the purpose of advocating the companys interests in litigation, or regulatory or administrative investigations or proceedings. This rule does not however preclude the company from engaging the external auditors to perform internal investigations or fact-finding engagements including forensic work and using the results of this work in subsequently initiated proceedings or investigations. Any other service that the Audit Committee determines is impermissible. According to Zulkarnain (2006), in Malaysia, scholars reported that only a small number of the shareholders and auditors that participated in their study believed that NAS provision increased their confidence in auditor independence. On the other hand, Teoh and Lim (1996) found that the provision of NAS was ranked as the second most important factor that undermines auditor independence. Arrunada (1999) pointed out that joint provision of audit and NAS would reduce overall costs, raises the technical quality of auditing, enhance competition and need not prejudice auditor independence or the quality of NAS, which would ultimately increase auditor independence (Goldman and Barlev, 1974). Based on the standard organization analysis, Arrunada (1999) showed that cost savings gained from the joint provision of audit and NAS will be transferred to customers as a decrease in price in both markets, and also that the provision of NAS would result in an increase in client- and firm-specific assets, where firm-specific assets would always have a positive effect on independence. This argument is supported by Grout et al. (1994), who argued that permitting auditors to perform joint services would reduce auditors dependence on a single client and encourage them to diversify as a consequence. Opponents to the joint provision of audit and NAS claimed that auditors would not perform their audit services objectively and that joint provision would impair perceived independence because ultimately they would be auditing their own work or acting as management (SEC, 2001), and managements power over the auditor could be increased due to auditors reliance on fees received (Canning and Gwilliam, 1999). Thus, it may influence their mental attitude, impartiality and objectivity, and independence of thought and action (Flint, 1988). The year 2002 had seen the biggest corporate collapses in the United States history that have raised lots of questions regarding auditors independence. For example, Arthur Andersen, being the auditor of the three biggest bankruptcies, Enron, WorldCom and Global Crossing, was heavily criticized for the collapses. It is said that Andersen was purportedly stressing more on non-audit services (NAS) than the audit itself. Auditing profession as a whole has been badly blamed for the collapses and changes were being proposed to ensure that audit firms reduce their over-reliance on NAS (The Star, 2002). As a result, to ensure the independence of auditors and to protect the interest of investors, the accounting profession in most countries has come up with a code of ethics as a guidelines for auditors competency and independence. In Malaysia, under MIA rules that become effective January 15, 2002, professional independence is considered impaired if total fees arising from provision of NAS to a client is 20% or more of the audit firms total annual fees received for two or more consecutive years. Before 2001, the regulators in Malaysia emphasized only on the disclosure of audit fees in the companies annual reports, as required by the Companies Act 1965. Several studies have examined whether the provision of non-audit services impairs audit quality. However, the previous studies report seems conflict in the results depending on the proxy of audit quality used. Teoh and Lim (1996) found that the disclosure on non-audit fees would influence and impair audit independence. A survey done by Gul and Teoh (1986) in Malaysia, suggests that the provision of NAS reduces public confidence in auditors independence. The auditor can be interpreted to compromise its independence if the provision of NAS is significantly tied to the issuance of clean audit opinion. Wines (1994) found that the auditors of those companies that received clean reports over the period derived a significantly higher proportion of their remuneration from NAS fees than the auditors of companies that received at least one audit qualification. This finding suggests that auditors are less likely to give qualified reports to clients financial statements when high levels of NAS f ees are involved. Firth (2002) found that companies that have relatively high consultancy fees are more likely to receive a clean audit opinion due to the non-audit work clearing up problem areas at the client company; or it might be due to high consultancy fees, thus impairing auditor independence. Ayoib, Rohami and Nor (2006) suggests that non-Big Five auditors are less independent when issuing audit reports for NAS purchased companies. This is also consistent with the preposition that large auditors are more independent than smaller auditors (DeAngelo, 1981). The results imply that audit opinion is dependent on the amount of NAS fee. It could be argued that small auditors could not resist against management pressure when issuing qualified opinion. Frankel, Johnson and Nelson (2002) suggest that their results provide evidence that auditor independence is compromised when clients pay high nonaudit fees relative to total fees. Securities and Exchange Commissions (SEC) concern about the growth of nonaudit fees relative to audit fees during the 1990s (e.g., see Levitt 2000). The SECs concern that the growth in the provision of nonaudit services compromises audit firm independence is based on the premise that the provision of nonaudit services increases the fees paid to the audit firm thereby increasing the economic dependence of the audit firm on the client. Based on the use of discretionary accruals and earnings benchmarks as proxies for biased financial reporting, Hollis, Ryan and Brian (2003) find evidence supporting the claim that auditors violate their independence as the result of clients paying high fees or having high fee ratios. DeAngelo (1981) models that as the economic bond between the audit firm and client increases the audit firms dependence on the client increases. Nonaudit fees further increase the client auditor bond by increasing the portion of audit firm wealth derived from a client (Simunic 1984; Beck et al. 1988). Nonaudit fees can also threaten independence when clients use them as contingent fees. Magee and Tseng (1990) note that while contingent fees are explicitly prohibited by audit standards, clients can create contingent fees by withholding profitable nonaudit services when the auditor does not allow the client to report its preferred financial condition. Costs and Benefits of Restricting Certain Non-Audit Services (proposals by SEC) There is increasing concern that the growth of NAS provided to audit clients affects the independence of auditors. If investors lose confidence in auditors ability or willingness to provide an unbiased and impartial examination of companies financial statements, then investors trust in the reliability of publicly available financial information, and in the integrity of the securities markets, may be damaged. Currently, accounting firms may not provide certain services to their audit clients without impairing their independence. The Securities Exchange and Commission (SEC) proposals extend and clarify those restrictions that should be used to evaluate the effect of NAS on an auditors independence and by designating certain NAS that if performed by an auditor for an SEC registrant that is an audit client, impair the auditors independence. The SECs proposals on the provision of NAS may affect to: 1. Benefits (a) Investors. For the reasons explained above, the SEC believes that the proposals will enhance auditor independence and thereby enhance the reliability and credibility of financial statements of public companies. SEC expect these benefits to inure primarily to investors who, if the proposals are adopted, should be able to review public companies financial statements with greater assurance that reliance on the statements will lead to more informed investment decisions. (b) Public Accounting Firms. SEC anticipates that the proposals will confer two primary benefits on public accounting firms: The proposals should clarify what NAS may be provided to an audit client without jeopardizing auditor independence. The proposals could improve competition in the market for the provision of NAS by public accounting firms. Because the restrictions on providing NAS to an audit client would apply equally to all accounting firms, the overall impact of the proposed restrictions may be to re-distribute the restricted NAS among the public accounting firms. 2. Costs SEC proposals on NAS may impose costs on issuers and public accounting firms. (a) Issuers. The proposed amendments have the effect of restricting issuers from purchasing certain NAS from their auditors. (b) Public Accounting Firms. Some public accounting firms provide a wide variety of services both to audit and non-audit clients. Our scope of services proposals is likely to affect these firms in several ways. The primary cost for these firms is that they individually may lose one source of revenue because they will no longer be able to sell certain NAS to their audit clients. CONCLUSION In conclusion, evidence suggests that although auditors have market based incentives to remain independent, auditor independence may be threaten when an auditor provide NAS to their clients and is reasonable that the NAS actually impair independence and quality of auditor. Hillison and Kennelley (1988) had recommended three additional alternatives to a total prohibition of NAS provision to audit clients: Offer NAS to non-audit clients only, Prohibit certain types of NAS, or Permit all types of NAS with full disclosure requirements. However, some professional and academic seen it seemed not much enough to protect auditor independence and It would further affect auditor quality. Thus, national and international professions should be redefined accounting and auditing regulation as well as scanted new regulation regarding to NAS and giving clear picture about that services to auditors as well as investors and heavy penalties, to whom overriding these regulation.

Rebellion in Margaret Atwoods The Handmaids Tale :: Handmaids Tale

Rebellion in Margaret Atwood's The Handmaid's Tale "Rebels defy the rules of society, risking everything to retain their humanity. If the world Atwood depicts is chilling, if 'God is losing,' the only hope for optimism is a vision that includes the inevitability of human struggle against the prevailing order." -Joyce Johnson- Margaret Atwood's The Handmaid's Tale analyzes human nature by presenting an internal conflict in Offred: acceptance of current social trends (victim mentality) -vs- resistance for the sake of individual welfare and liberties (humanity). This conflict serves as a warning to society, about the dangers of the general acceptance of social evils and boldly illustrates the internal struggle that rebels face in choosing to rebel. Offred is a Handmaid in the republic of Gilead and while she seems unhappy about this, she is confused about her identity and even starts to accept the role that has been imposed upon her. It seems strange that one might accept such radical changes so easily. Offred has been manipulated into believing that this sinister system was designed for her own good. Peter S. Prescott says: " Offred at first accepts assurance that the new order is for her protection." (151) She must lie on her back once a month and hope that commander makes her pregnant because her sole purpose is to act as a vessel. She even starts to measure her self-worth by the viability of her ovaries and this negatively affects her self-image. This is how Offred characterizes the deploring act : "The commander is fucking. What he is fucking is the lower part of my body. I don't say making love because that's not what he is doing. Copulating too would be inaccurate because it would imply two people,when there is only one. Nor does rape cover it. Nothing was going on here that I haven't signed up for. There wasn't a lot of choice, but there was some and this is what I chose." (Atwood,121) This statement is very dangerous. It shows how Offred has convinced herself that this deploring act is not so bad. It also shows how she is beginning to embrace the system and justify the violations that are being commited against her. By calling it a choice she has shifted the blame from her oppressors to herself and labeled the blatant crime as a mere ritual. Offred shows signs of a developing victim mentality where she accepts defeat and associates the regime's will with her own.