Athletes Using Enhancement Drugs - 2599 Words

â€Å"Did you ever take banned substances to enhance your cycling performance?† Lance Armstrong, seven time Tour de France winner and cycling superstar responded, â€Å"Yes† (â€Å"Lance Armstrong and Oprah Winfrey†). Lance Armstrong is just one of many professional athletes who doped to get ahead in sports. Armstrong’s guilty verdict exemplifies the efforts to punish athletes using performance-enhancing drugs. The increase in anti-doping efforts is evident. In the middle of the 20th century, a troublesome problem arose in the sports world: doping. In the 1960s, the first evidence that athletes were using performance-enhancing drugs surfaced (Catlin, Fitch, and Ljungqvist 104). Even though significant evidence prevailed that athletes used the drugs to increase their athletic performance, there was no way to detect drug use. People did not know what to think of the problem, but when a cyclist died at the 1960 Olympic Games from doping, sports organizations started to take action (Catlin, Fitch, and Ljungqvist 100). Scientists went to work looking for a way to detect performance-enhancing drugs in athletes. It took several years before any reliable drug testing methods came about. During the Fà ©dà ©ration Internationale de Football Association (FIFA) World Cup in 1966, the first drug test was performed (Hanstad, Smith, and Waddington 229). In the following year, more sports organizations took a stance against drugs in sports. Un ion Cycliste Internationale (UCI) and theShow MoreRelatedRestricted Topic: Doping in track and field athletes600 Words   |  3 PagesRestricted Topic: Doping in track and field athletes Narrowed Topic: Impact of doping in track and field athletes Research Question: What are the physical and mental effects of doping in track and field? Several track and field athletes all over the world have been known to use enhancement drugs over the years without testing positive, however, in recent times, more and more athletes are being tested positive for enhancement drug use due to the improvements of medical technology. In theRead MoreThe Ethics of Cognitive Enhancement1312 Words   |  6 Pagesexcellence, some people will take drugs as an enhancement for their cognitive abilities. What makes this path to excellence ethically questionable? There are two large issues to using cognitive enhancements: fairness and the pressure to use them. While there may be nothing intrinsically wrong with using cognitive enhancers, the use of these drugs will likely have major side-effects on society which need to be taken into consideration. Cognitive enhancements have been proven to increase mentalRead MoreEssay about Professional Athletes and Enhacer Drugs1338 Words   |  6 PagesDid you know that 95% of professional athletes take enhancer drugs? There are many people in the NFL (National Football League) and MLB (Major League Baseball) that take more drugs than any other sport. I hate how athletes today take enhancement drugs to make them better in sports. (The use of performance-enhancing drugs is becoming relatively mainstream. Approximately 3 million people in the United States have used anabolic steroids (Silver 2001), with usage rates as high as 12% among young menRead MoreDoping is not Dope in Athletics664 Words   |  3 PagesDoping is Not Dope Should athletes be able to use performing enhancement drugs. Many athletes are trying to get a competitive edge on their competition and some start by taking performing enhancement drugs, even though taking them could be devastating and detriment to them personally. Using performance enhancing drugs comes with many risks physically and emotionally. Performance enhancing drugs is as known as â€Å"doping†. There are many kinds of steroids such as anabolic steroids, humanRead MorePerformance-Enhancing Drugs in Sports1078 Words   |  4 Pagesï » ¿Performance-enhancing drugs in sports: A literature review A number of prominent athletes have recently experienced a fall from grace, because of the revelation that they used performance-enhancing drugs. Perhaps the most famous example of this phenomenon is Lance Armstrong. In an advertisement for Nike that his former sponsor now no doubt regrets, Armstrong is shown asking the viewer what am I on? Im on my bike, busting my ass six hours a day. Professional cycling is often cited as one ofRead MoreWhy Performance Enhancement Drugs Use Essay1142 Words   |  5 PagesWhy are performance enhancement drugs use in professional sports? The use of steroids has been a major problem among sports and has caused lots of controversy. Although these professional sports organizations such as the NFL, NHL, NBA and several others have spent time and money investigating athletes for uses of performance enhancement drugs, nothing has been done to erase records or record breaking statistics. In order to cease steroid and other performance enhancement drug use rs from cheatingRead MoreSports and Performance Enhancing Drugs Essay1221 Words   |  5 PagesPerformance enhancing drugs in todays pro sports have become a big deal, because of health stimulants and the benefits that such studies have on good development of the person and on fair athletic games. Pediatricians or trainers can play a huge role in helping the athlete or player that is using or taking performance enhancing drugs. By taking factual info about the true benefits and medical problems of these drugs and giving information about healthy food and working out. Tries to create a changeRead MorePerformance Enhancement Drugs For American Sports1493 Words   |  6 PagesThe growing issue of performance-enhancement drugs in American sports today brings about an image that all performance drugs are unhealthy. However, not all performance enhancement drugs are hurtful. The real issue of performance drugs is medical need versus physical want. Moreover, performance-enhancement drug s should still be allowed but with restrictions. The first issue of performance-enhancement drugs (PED) and probably the most recognized PEDs are the use of anabolic steroids.†Ã¢â‚¬ ¦anabolicRead MoreEssay The Pros and Cons of Using Sports Enhancing Drugs 741 Words   |  3 PagesDrugs are good for you so you can get better at the sports you love and get stronger and get faster and faster and faster â€Å"brah† you can get as big as you can you could look like a balloon animal like really really big balloon animal thats why I think drugs should be good for you. People could use steroids, cocaine, marijuana, heroin, meth, and a lot more of drugs to use. So the players get pumped for the game. Its like their coffee in the morning to like wake up and get ready. The sports thatRead MoreSport Enhancement Drugs1667 Words   |  7 Pagesof time and it has changed the view of sports and the game itself. As a fan of all sports, it interests me why athletes feel like it’s ok or acceptable to take drugs to enhance their performance on the field of play. Athletes are always looking for ways to improve their skills on and off the field. With the use of steroids, athletes everywhere, not just â€Å"well-know† or â€Å"popular† athletes are putting their entire career on the line with steroid use. The use of steroids and other substances to enhance

Mao Zedong s Leadership Style And Policies - 1485 Words

Introduction Present day China is a picture of economic prosperity and political stability. With a rising middle class population, enormous economic opportunities and strengthening diplomatic relations and influence over other countries, it could not be disputed that the country can be considered as among the great superpowers of the world at par with United States, Great Britain and Russia. While some people regard these enormous developments from the leadership of Mao Zedong, some scholars are skeptical and even critical of Mao’s contribution towards China’s progress. This paper would like to examine how Mao Zedong’s leadership failed by investigating his leadership style and policies and how it impacted China as a whole. Historical Perspective Mao was born in 1893 in a village of Shaoshan under the province of Hunan, Southern China (Mao Zedong (1893-1976): Major Events in the Life of a Revolutionary Leader , n.d.). At an early age, Mao has been politically influenced by the revolutions that erupted in China. While he did not actively participate in these revolutions, Mao has been increasingly supportive of these revolutions that aim to purge China from foreign influence. After graduating from middle school, Mao became actively involved in revolutionary movements that promoted cultural reforms. Heavily influenced by Marxist ideologies, Mao became one of the pioneering members of the Chinese Communist Party (CCP). Initially, Mao also became a member of the SunShow MoreRelatedMao Zedong And Its Impact On The World1613 Words   |  7 PagesChina into the powerful and influential nation which they had never envisioned for themselves. This man’s name was Mao Zedong. Mao’s actions drov e forward the process in which he turned both his nation and himself into world leaders. Although many do not know who Mao Zedong was or what he stood for, a large portion of the world’s population see the outcome of his actions. Mao turned China into an industrial superpower which other countries would depend on for survival. His legacy embodies theRead MoreChin A Democratic System1639 Words   |  7 Pages19th century. They had a small up rise in the 1930’s however continued to decline thereafter. Chinese government attempted to run China through a planned economy system however this method did not work efficiently at all and left the Chinese economy stagnated. In 1949, Mao Zedong, the Chinese Communist Party, also known as chairman Mao believed in Marxist- Leninest theories, unique military strategies and different political policies. Mao Zedong attempted a Great Leap forward in which he attemptedRead MoreCommunist Leaders of the 20th Century5824 Words   |  24 PagesLeadership Management, MBA 710 November 17, 2009 Communist Leaders of the 20th Century Vladimir Lenin, Ho Chi Minh and Moa Zedong were all leaders who were visionaries and revolutionaries who changed the world. They used communist ideals and propaganda to engage peasants and the working class to fight for freedom and to preserve their cultural values. Each leader and his followers successfully changed the economic and political structure of their countries as well as influencingRead MoreA Great Leap Forwards Or Backwards?2447 Words   |  10 PagesA great leap forwards or backwards? Mao Zedong envisioned transforming China from an Agrarian society to an industrial superpower through prompt modernization and assertive leadership. His dream was best exemplified by a speech given when rising to power: â€Å"We think too small, like the frog at the bottom of the well. He thinks the sky is only as big as the top of the well. If he surfaced, he would have an entirely different view†. Mao’s ambitious vision was important to the resolvement of the dynasticRead MoreDeng Xiaopings Economic Reform2096 Words   |  9 Pagesabout his position in the late 70’s and the immediate impact that he had. Deng gradually emerged as the de-facto leader of China following Mao’s death in 1976. Prior to Mao’s death, the only governmental position he held was that of First Vice Premier of the State Council (Zhiyue, 2007). By carefully mobilizing his supporters within the party, Deng was able to outmaneuver Mao’s appointed successor Hua Guofeng, who had pardoned him, then oust Hua from his leadership positions in 1980. Deng continuedRead More China In The 20th Century Essay example2955 Words   |  12 Pagesthroughout this period. In 1949 Oct 1, the Peopleamp;#8217;s Republic of China was established. Before 1949, there was a period of civil war soon after the world war two. The confrontation was between the Nationalist Komintang led by Chiang Kai Shek and peasant-based Communist party led by Mao-Zedong, ended with Chiangamp;#8217;s defeat. Mao became the leader of China, and he believed that Marxism was the best way to solve Chinaamp;#8217;s social and economic problems. He wanted to stop theRead MoreThe Time Of Equal Rights And Gender Equality1576 Words   |  7 Pagesmanagement. But they are not the countries you would think of. Countries that have implemented a quota policy seam to struggle to reach their objectives. It is strangely countries that did not use this method that are leading in this field. It seems to be the culture that plays the biggest role. For example in China and Russia the communism age had brought men and women to work together as equals, Mao Zedong famously said that â€Å"women hold up half the sky† (Saab, M. 2014). The Dominican republic is the countryRead MoreThe Chinese People s Liberation Army Essay1092 Words   |  5 PagesThe Chinese People’s Liberation Army: Ground Forces (PLAGF) began a massive military modernization in the 1980’s and they have been continually reforming their training and education of their ground forces ever since. Senior officials within the Peopleâ₠¬â„¢s Liberation Army recognized that improving the military skills and raising the education levels of both officers and troops alike were necessary prerequisites if they wanted to be able to utilize more advanced weaponry and fight in this day and ageRead MoreThe Impact of the Three Principles of the People on China and Taiwan2167 Words   |  9 PagesChina and was declared president of the temporary government in Nanking. On January 1, 1912, Sun and his supporters founded the Republic of China, with his philosophical doctrine, Three Principles of the People, as a guide for establishing numerous policies (Goldston 203). The Three Principles of the People, a document created by Sun Yat-sen to declare his beliefs on three major ideas: Livelihood, Democracy, and Nationalism, has shaped both the government and societies of both mainland China and TaiwanRead MoreChina Reform1739 Words   |  7 Pagesbeen ravaged by famines, civil discomfort and foreign outsourcing. China was consumed by this injustice until well after the Second World War when Mao Zedong introduced Communism adapted from the U.S.S.R, and created an autocratic socialist system which imposes firm constraints upon the Chinese social, political and economic system. It wasnt until the 1980s Chinas following leader Deng Xiaoping who focused focused on developing China into a market operated economy and by the 21st century the economy

How to Study for Economics Free Essays

1. Be best friend with your textbook. The lecture notes are complements, not substitutes, of your textbook. We will write a custom essay sample on How to Study for Economics or any similar topic only for you Order Now a. If you have a question, chances are it has been answered in your textbook.  Some people never realize that because they never read their textbook (not at all or not carefully enough). Read the relevant sections immediately after the class, when your memory is the freshest. c. Before the next class begins, spend 15 to 30 minutes to quickly read through the materials overed in the previous class, so that you are not completely lost in this week’s materials and you know the context of today’s lecture, especially when the class materials are cumulative. 2. Don’t read your textbook and lecture notes superficially.Think about what you read. Question what you read. a. Check whether you understand the logic of the arguments.   Check whether you can re construct the logic of the arguments without looking at your notes or textbook. \ Check whether you know what the graphs nd mathematical equations mean intuitively. Do you know what the slope meansii. Do you know what will shift the curve  iii. Do you know what the mathematical equations mean in simple English  Ã‚  iv. Can you see that both the math and the graphs are saying the same thing in simple English  3. Understand that math is really a language.  So you should be able to say what the mathematical equations say in simple English. Similarly, graphs are also a language.  So you should be able to say what the graphs ay in simple English as well. 4. When you study, don’t memorize what you read, understand the logic and the arguments. 5. When you answer questions, don’t regurgitate everything you remember, analyze the problem using the logic and arguments that you understood. 6.Don’t think you can â€Å"smoke† through the final exam with â€Å"on the one hand, this†¦ On the other hand, that†¦. † kind answers. It may or may not have worked in A level.  But it quite certainly won’t at the University.  a. Advanced economics classes ypically try to teach you some specific frameworks (in the form of intuitive concepts, curves in graphs, or mathematical equations).  The exam questions then test your ability to apply these frameworks to solve a problem. That is why it is impossible to â€Å"smoke† your way out of the exam.  That is also why you need to understand the logic, reconstruct that logic based on understanding, and analyze the problems rather than memorize what you read and regurgitate them in exam. b. Some exam questions are of he type that if you haven’t studied, you just cannot answer.  But this is good.  This is the value added of the course.  Think about it. If you can answer the questions without studying, you have basically wasted your tuition money.  Why come to the university  What have you learnt 7. Ask yourself how you will use the concepts and economic framework you have learnt to understand or analyze what you read in the Economist or Wall Street Journal or any relevant economic news in general. 8. In the ideal ituation, try to solve the tutorial questions before your class.  If you just go to the class and listen to the TA’s solutions, chances are everything appears intuitive and straightforward.  But if you have tried beforehand, you will realize that it is an illusion. When you have to do it in the exam, suddenly it seems very uncertain how you should proceed, as there seems to be many possibilities and you are not sure which is the right one to pursue. a. But who are we kidding  I consider myself a ery conscientious student.  Not even I have the time to solve every tutorial questions beforehand. b. So in reality, instead of trying to spend a few hours to solve the questions beforehand, spend half an hour before your tutorials to read through the question carefully.  Outline how you may go about solving it, for example, think about what framework or diagram will be needed to solve the questions, and how the answers may look like. How to cite How to Study for Economics, Papers

None Provided67 Essay Example For Students

None Provided67 Essay Egyptian Pyramids When most people think of Ancient Egypt they think of Pyramids. To construct such great monuments required a mastery of architecture, social organization, and art that few cultures of that period could achieve. The oldest pyramid, the Step-Pyramids, grow out of the abilities of two men, King Djoser and Imhotep. Djoser, the second king of 3rd dynasty, was the first king to have hired an architect, Imhotep, to design a tomb (Time-Life Books, 74). Imhotep was known as the father of mathematics, medicine, architecture, and as the inventor of the calendar (White, 40). He had a great idea of stacking mastabas until they reached six tiers, a total of 60 meters high and its base 180 meters by 108 meters (Casson, 118). A glistening costing of limestone was added to the mastabas that made them shimmer in the sun. The main feature of the pyramid was its 92-foot underground shafts and burial room lined with pink granite. It was the first time that this feature appeared (White, 41). Imhotep surrounded Djoser’s pyramid with a number of funerary courtyards and temples. He then, surrounded these complexes with a mile long protective wall (Time-Life Books, 74). Another pyramid was Khufu’s Great Pyramid. It is the largest tomb every built. It was the height of a forty-story building, and its base was the average size of eight football fields. The pyramid contains about 2,300,000 stone blocks. The limestone was covered with a layer of polished stone to add a shine. Deep inside the pyramid are the tomb chambers, one for the king and another for the queen. Narrow shafts lined with granite lead the way to the tomb chambers (Time-Life Books, 75). Social organization was another key factor in creating such a grand monument. Imhotep was the man that brought forth this sense of organization. He assembled one workforce to quarry the limestone, another to haul the two and half ton stones to the site, and one more to carve the blocks and put them in place (Casson, 129). Just to move one block took the work of forty men. The daily life of the workers constructing the pyramids was one of immense toil spanning over a long period of time. The quarrymen toiled away with soft copper chisels that hardly made a dent in the limestone. Another team dug a network of canals to transport the stones and food for the workers. Finally, another team of workers would haul the massive blocks on wooden sleds and put them into position (Casson, 130-137). This great social organization became the force that knit the country together. Another important group was the artisans. They were the people who decorated the inside of the pyramids. The artisans, also, brought a sense of social organization by the many processes it took to produce a work of art. For instance, the actual sculpting of a statue was not considered a single process, but as on process among many. The quarrymen had to quarry the stone with soft copper chisels, and it was transported to a sculptor. After the sculptor was finished with it, the sculpture was sent to another artisan. This artist would cut hieroglyphs in the statue. The hieroglyphs were about the life of the person that the statue represented. Then, they would send it to a metal worker who inserted the eyes and other details. Finally, the statue was sent to a painter to be painted (White, 153-154). These sculptures were placed in the tomb of a deceased king, as a ka piece. A ka is considered the life force of the deceased king. One can see how exhausting it would be to have a sculpture made, and how much organization was required to produce it. The life of Ancient Egyptian painter was somewhat similar to the life of a sculptor. They both had their share of work. A painter had to learn the important skill of making brushes out of reeds and mixing paint (White, 156). .ub583aceaf8075cd053ca2d72402e549d , .ub583aceaf8075cd053ca2d72402e549d .postImageUrl , .ub583aceaf8075cd053ca2d72402e549d .centered-text-area { min-height: 80px; position: relative; } .ub583aceaf8075cd053ca2d72402e549d , .ub583aceaf8075cd053ca2d72402e549d:hover , .ub583aceaf8075cd053ca2d72402e549d:visited , .ub583aceaf8075cd053ca2d72402e549d:active { border:0!important; } .ub583aceaf8075cd053ca2d72402e549d .clearfix:after { content: ""; display: table; clear: both; } .ub583aceaf8075cd053ca2d72402e549d { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ub583aceaf8075cd053ca2d72402e549d:active , .ub583aceaf8075cd053ca2d72402e549d:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ub583aceaf8075cd053ca2d72402e549d .centered-text-area { width: 100%; position: relative ; } .ub583aceaf8075cd053ca2d72402e549d .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ub583aceaf8075cd053ca2d72402e549d .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ub583aceaf8075cd053ca2d72402e549d .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ub583aceaf8075cd053ca2d72402e549d:hover .ctaButton { background-color: #34495E!important; } .ub583aceaf8075cd053ca2d72402e549d .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ub583aceaf8075cd053ca2d72402e549d .ub583aceaf8075cd053ca2d72402e549d-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ub583aceaf8075cd053ca2d72402e549d:after { content: ""; display: block; clear: both; } READ: Adolescents Vs Media Essay The paint that they used was like tempera paints that we use today. It was a mixture of pigment and water with wax or a kind of glue as a binder (Casson, 125). The painter went through the exhaustive course of draftsmanship lasting many years. They were taught to paint figures the scale (White, 160). The Ancient Egyptians were one of the first people to develop such well-proportioned figure. The Egyptian painter painted murals inside of the pyramids depicting the things that the pharaoh accomplished in his life (Cannon, 50). In conclusion, to create such a great monument, like the Step-Pyramid, took the mastery of architecture, social organization, and art that was amazing for that period. Today, we still do not know how the Ancient Egyptians created such grand monuments. Also, we are still fascinated about all the artifacts inside the tomb, and the possible uses for them. It will forever be a mystery. Bibliography:

Federalists and Anti Federalists Essay Example

Federalists and Anti Federalists Paper Soon after the end of the Revolutionary War if not before it became clear that the Articles of Confederation were not a workable arrangement.Wartime contingency measures might have papered over the most immediate problems, but with the coming of peace something more regular was needed.The defects of the Articles produced a host of disputes among states, which could not be resolved under its terms, and which times were serious enough to lead to militia skirmishing. More broadly, a fundamental issue had been left unresolved:Was the United States a nation in its own right, or a mere confederation of semi- autonomous statesThis was not just an abstract question a great many group and individual interests were wrapped up in it.By and large, commercial interests were interested in a strong national government, creating an internal free-trade zone and consistent legal rules concerning trade.Other wealthy interests, however, had mainly local influence large landowners, for example, who i n this era might still expect a quasi- feudal deference from tenants and neighbors.Their local standing would be diminished in a more unified national political structure.However, even these interests conceded that the original Articles were unworkable, while on the other hand many proponents of a stronger central government still had anxieties that it might become authoritarian, in 18th century language The Constitutional Convention was initially convened merely to patch up the Articles of Confederation, but it was dominated by proponents of stronger central government.Instead of modifying the Articles it threw them out entirely.Both Federalists and Anti-Federalists thereupon engaged in a propaganda battle.The Federalists won this in a mismatch: the Federalist has gone down as a political classic, while the Anti-Federalist writings have all but vanished f Federalists and Anti Federalists Essay Example Federalists and Anti Federalists Paper Soon after the end of the Revolutionary War if not before it became clear that the Articles of Confederation were not a workable arrangement.Wartime contingency measures might have papered over the most immediate problems, but with the coming of peace something more regular was needed.The defects of the Articles produced a host of disputes among states, which could not be resolved under its terms, and which times were serious enough to lead to militia skirmishing. More broadly, a fundamental issue had been left unresolved:Was the United States a nation in its own right, or a mere confederation of semi- autonomous statesThis was not just an abstract question a great many group and individual interests were wrapped up in it.By and large, commercial interests were interested in a strong national government, creating an internal free-trade zone and consistent legal rules concerning trade.Other wealthy interests, however, had mainly local influence large landowners, for example, who i n this era might still expect a quasi- feudal deference from tenants and neighbors.Their local standing would be diminished in a more unified national political structure.However, even these interests conceded that the original Articles were unworkable, while on the other hand many proponents of a stronger central government still had anxieties that it might become authoritarian, in 18th century language The Constitutional Convention was initially convened merely to patch up the Articles of Confederation, but it was dominated by proponents of stronger central government.Instead of modifying the Articles it threw them out entirely.Both Federalists and Anti-Federalists thereupon engaged in a propaganda battle.The Federalists won this in a mismatch: the Federalist has gone down as a political classic, while the Anti-Federalist writings have all but vanished f

Discipleship in Matthew Essays

Discipleship in Matthew Essays Discipleship in Matthew Essay Discipleship in Matthew Essay Global discipleship making disciples for the sake of the nations A study of the Gospel according to Matthew Introduction Matthew’s handbook for the church Why did Matthew write his gospel? John clearly had an evangelistic aim (Jn 20:31), but Matthew wrote his gospel for the church, for those who already follow Jesus. It is a teaching gospel, which arranges its material into subjects, summarising the teaching of Jesus and illustrating it with examples from his life. Matthew’s is the only gospel that mentions the church (16:18; 18:17). In short, Matthew wrote the first discipleship training course! Matthew divides his material into 5 sections, each of which contains a number of stories from the life of Jesus, and concludes with a chapter (or two or three) of extended teaching by Jesus to his disciples, before finishing with the passion narrative of the death and resurrection of Jesus. This fivefold division was no accident, for Matthew was a Jewish Christian (and former tax-collector), and all Jewish writings of his time followed this pattern (based on the 5 books of Torah Genesis, Exodus, Leviticus, Numbers and Deuteronomy). Why did Matthew write this gospel for the church? He probably wrote it at a time when church and synagogue were growing apart, when the distinction between Jew and Christian was becoming more obvious. At first, most if not all followers of Jesus were Jewish. But over time, as more and more Gentiles found new life in Jesus, an ‘either/or’ situation developed. Matthew’s church was probably made up of Jewish Christians, facing increasing pressure over their (apparently) divided loyalties. And he wanted to show them that Jesus was indeed the long-awaited Messiah, fulfilment of the Hebrew Scriptures, and that they were not being unfaithful to their roots by being Christians. So how is this relevant to us? Matthew’s church has been described as â€Å"a community cut off from its roots divided in itself as to what its priorities should be, groping for direction in the face of previously-unknown problems† (David Bosch, ‘Transforming Mission’, p58). Does this sound familiar, such as our own context today? And Matthew’s response? â€Å"His concern is not simply to help his people cope with the new pressures they confront, but to assist them in developing a missionary ethos that will match the challenges of a new epoch† (Bosch, ibid). Matthew’s aim is therefore both pastoral and missionary – pastoral, in wishing to convey selfconfidence to a community of Christians facing a crisis of identity; and missionary, in seeking to embolden them toward seeing opportunities for witness and service around them. So this is very relevant to us. Matthew has written a gospel for the church, for those who follow Jesus, to encourage and motivate them, to give them confidence about who they are, and to direct them outwards, to share the good news with others. Matthew’s understanding of mission making disciples The theme of discipleship is central to Matthew’s gospel, and the term ‘disciple’ is used far more often by him than by Mark or Luke (Mt 73, Mk 46, Lk 37 times). But while in Mark and Luke, ‘disciple’ is the term reserved only for the Twelve, in Matthew it is used more widely, of any follower of Jesus. The Twelve are the prototypes for all disciples, who are to copy them, doing the things they did. And as well as being linked to the first band of disciples, any contemporary disciples are also linked to each other. No disciple can follow Jesus alone, but is irrevocably linked to the fellowship of disciples, the ekklesia, the church (which, as above, is why Matthew mentions it). There is a strong emphasis in Matthew’s gospel on doing God’s will, keeping his commands, and the challenge to be perfect, to surpass or excel, to observe or keep, to teach, and to bear fruit. Consider for example the concern for doing God’s will. In the Lord’s Prayer, we are to pray that His will be done (6:10); only those who do the will of the Father will be saved (7:21-23); in the parable of the two sons, it is the one who did his father’s will who is commended, not the one who said he would (21:28-31). For Matthew, actions are the test of the authenticity of words. It is not what we say, but what we do, that matters. Orthodoxy is not as important as orthopraxis right action surpasses right belief. Discipleship is about doing, about service. Another concern for Matthew is that any disciple of Jesus should give evidence of dikaiosyne, that is, justice-righteousness. It is a difficult word to translate into English, since it carries the connotations of both these words. ‘Righteousness’ refers to a right relationship with God; ‘justice’ refers to a right relationship with our fellow human-beings. It is neither only spiritual, nor only pragmatic. A right relationship with God protects us from legalism, and a right relationship with others protects us from empty words (both mortal sins in Matthew’s eyes). Discipleship includes a concern for both justice and righteousness. Who is to be discipled? This is the most Jewish of the gospels, full of direct Old Testament quotations and allusions. On two occasions, Jesus appears to restrict the work of himself and his disciples only to Israel (10:5-6; 15:24). And yet Matthew still manages to conclude his gospel with one of his most famous passages, the ‘Great Commission’, sending his disciples to make more disciples, of all the nations (28:18-20). Is this a bit of a surprise to the disciples, an afterthought by the soon-departing Jesus? As if he were saying, â€Å"Oh, by the way, here’s something I should have mentioned earlier, but I forgot. If you feel like it, and are not too busy, could you disciple a few nations for me? †. But the ‘nations’ (Gentiles, ethne) are in fact never far from sight throughout Matthew’s gospel. They are included in Jesus’ genealogy (1:5); they are the first to worship the new-born Christ (magi 2:1-11); Jesus lived in Galilee ‘of the Gentiles’ (4:15); news of his activities ‘spread all over Syria’ (4:24); the ‘plentiful harvest’ of 9:37 alludes to a wider perspective; the quotation of Isa 42:1-4 in 12:18-21 mentions ‘the nations’ twice; in the parable of the wheat and the tares, the field is ‘the world’ (13:38); Jesus was willing to enter non-Jewish homes (8:7); Jesus commends the faith of Gentiles, including the Canaanite woman whom he apparently initially rejects (8:10; 15:28); he explicitly promises that many from ‘the nations’ will participate in the messianic feast (8:11), and that finally the gospel will be preached in the whole world, as a testimony to ‘all nations’ (24:14). Thus, for Matthew, the mission of the church is to make disciples, followers of Jesus, who will do the Father’s will, from every nation. Discipleship is self-reproducing. Disciples will make disciples, who will in turn do the same, into every nation on earth. The ‘Great Commission’ Matthew’s summary of what disciple-making means When they saw him, they worshipped him; but some doubted. Then Jesus came to them and said, â€Å"All authority in heaven and on earth has been given to me. Therefore go and makes disciples of all nations, baptising them in the names of the Father and of the Son and of the Holy Spirit, and teaching them to obey everything I have commanded you. And surely I am with you always, to the very end of the age† (Matt 28:17-29). These are some of the most used (and abused? ) verses in recent Christian history. Often taken out of context, and used to support missionary appeals of all kinds, this ignores the context we have outlined so far. They are not, as I suggested above, an afterthought, but rather the climax, a culmination of everything said up to this point, a summary of Matthew’s entire gospel, written so that we might â€Å"make disciples of all nations†. For Matthew, discipleship is the mission of the church, with all the nations in view. The content of this disciplemaking is teaching and baptising. The ‘going’ is not an imperative in Greek but a present participle thus it is not a command, but an assumption. The overall aim of the church, and therefore of all discipleship, is the winning of all nations to the status of true followers of Jesus. So how does Matthew suggest this is to be done? Mark uses ‘proclaim’ (kerysso) and ‘teach’ (didasko) interchangeably. Matthew never does. Jesus never ‘preaches’ to his disciples. He teaches them. In the first commissioning, the disciples are sent to ‘preach’ (10:7), a ‘proper’ missionary activity. But in the Great Commission, this is not so. The disciples are sent to ‘teach’, an activity reserved for the benefit of disciples, those who already follow Jesus. To understand this, we need to remember that, for Matthew, teaching is no mere intellectual enterprise. Jesus’ teaching appeals not to the mind, but to the will. It is a call for a concrete decision to follow him, and to submit to God’s will (as revealed in the life and ministry of Jesus). Proper actions, not words, are what count. This is what it will mean to disciple the nations. It is not enough simply to proclaim that ‘Jesus is Lord’ people from every nation are to be turned into mature, active followers of him. Jesus has universal authority. Why then make disciples? Because this fact has to be proclaimed to all. If Jesus really is Lord, it simply has to be proclaimed. No-one who knows can keep silent about it. They can only do one thing help others to acknowledge Jesus’ lordship. Only Jesus’ authority inaugurates and makes possible a worldwide mission. The universal, unlimited dominion of the risen Jesus evokes an equally universal, limitless response from his followers. Jesus promises to be with the disciples always, to the end of the age (Matt 28:20), is rooted in the first title given to him Immanuel, God with us (1:23). This presence is permanent, FACT, based on nothing more spectacular than a simple promise. No fireworks, no Pentecost. This presence and empowering is not simply for our own comfort, but is intimately connected with mission. It is only as it makes disciples that the church knows the presence of Jesus. The disciples are clearly modelled on Jesus, to do the things that he did (â€Å"teaching them to obey everything I have commanded you†; cf 10:24-25). But the disciples are not expected to be perfect. They are referred to as being ‘of little faith’, ‘afraid’, or ‘full of doubt’. Even in Matt 28:17, all worship, but some doubt. This communicates that mission never takes place in self-confidence, but in the knowledge of our own weakness, at the point of crisis where danger and opportunity come together. Like the first disciples, we stand in the place of tension between worship and doubt, faith and fear. Mission is â€Å"not a fringe activity of a strongly-established church, a pious cause which may be attended to once the home fires are first brightly burning† (David Bosch) . it is not one of the things the church does. It is the framework for all that the church does and is. It is the reason, the goal, the end of discipleship.  © Richard Tiplady December 1996

Culture Knowledge and Environment Case Study Example | Topics and Well Written Essays - 3500 words

Culture Knowledge and Environment - Case Study Example To enhance the view, he cut down some trees. With this sense came a number of thoughts that were peculiar (Schumaker, 2011). This case study will shed light on incidences where colonial science misunderstood the environment of the relevant colony as well as highlight the reasons as to why such misunderstandings took place and persisted. This study draws attention on the interplay of influences in incidents regarding colonial science misunderstandings by examining anthropology from the perspective of the history of the field sciences in conjunction with those sciences that use fieldwork in addition to or instead of laboratory work. Light shed on this subject by online sources depict that, this case study attends the field of colonial science itself, the material side of fieldwork, equipment, infrastructure, and work organization suitable for conducting scientific work in a particular field site. Additionally, it allows one to correlate scientific practice and non scientific practices taking place in the same field site that include the sharing of practices between colonial administrators and anthropologists considered in this study. Documented evidence puts across that, field science approaches ideally examine the relationship between the material culture and the technology brought about by science (Sagasti, 2004). Cognitively, the history of colonial science in Africa suffered from very sharp dichotomy between the indigenous and the external factors whereby Africans viewed science as a European import more or less transferred successfully into a hostile environment. The field of science perspective brings to the history of colonial science in Africa the ability to ground that science in its African context and therefore understanding colonial science from an African perspective, an anthropologist had to live there for a length of time. While in their stay, these anthropologists observed some stern ideologies between the relevant society and the colonial science (Chakrabarti, 2004). Scientific research, as a central tenet of its professional ethos, the colonial science misunderstood the environment of the relevant colony due to sharp difference in mode of communication. Most colonial scientists did not understand the language used by the Africans and vice versa was true. Learning the common mode of communication in the relevant society was the key to professional ethos of colonial science. This meant that, one had to collect data, observe the daily activities of the indigenous people of that society, and finally resolve to obtain a clear view of the local inhabitants. Theories brought about by some anthropologists explaining instances where the colonial science misunderstood the surroundings of the relevant colony put across that, Africans regarded colonial science as an import from the west and had no good intentions for their cultural behavior and their social activities (Bloom, 2008). The colonial science wanted to colonize the Africans without learning the relevant means to deploy in order for them to get along with the presence of colonial science. Furthermore, a cognitive misunderstanding between colonial science and the relevant colony occurred in India. Let us first bear this in mind; before colonial science came into being, people understood science as a social activity, not an esoteric. Science ideas are not simple products of logic of experimental methods rather they stem

Children's Development, Health and Well-being Essay

Children's Development, Health and Well-being - Essay Example This paper will now discuss the different ways by which children develop in their early years and primary settings, with specific focus on their health and wellbeing. First, a discussion on the developmental needs and conditions of children in their primary school years would be presented, followed by a discussion on the theories and key educational initiatives and how these impact on children’s development. Legislation pertinent to the topic will then be discussed, including the key elements which impact on children’s development, health and well-being. Legislation relevant to schools and children will also be made part of this discussion as a means of understanding the connections between policy and classroom practice. Body During the primary years, learners are highly energetic and highly engaged in physical activity. They are also entering a period of experimentation with various possible identities (Fabian and Dunlop, 2002). They explore themselves and their relati onship and similarities to their peers, including the differences between the male and female gender. They are also able to participate enthusiastically in various activities, as well as to expand their mental development in ways which may be considered reflective (Fabian and Dunlop, 2002). These learners have needs which relate to the application of complicated, dynamic, interactive and cyclical activities. The learning process for these children would have to call for them to elaborate, reformulate, and reflect upon their knowledge and values (Fabian and Dunlop, 2002). In other words, they have to be supported on how their develop responsibility for their learning. The years following conception until birth to the first eight years of the child’s life are crucial to their complete and healthy mental, emotional, and physical growth (Robinson, 2007). Their brain’s rapid development often starts as early as the prenatal stage and continues until after the child’s birth. The cell formation of the child is often already complete before their birth with a newborn infant having about 100 billion brain cells (Robinson, 2007). Their brain maturation as well as the development of their neural pathways is however continued after birth until their early childhood. In effect, early childhood is a time where the environment also has a crucial role to play in determining the eventual direction of the child’s development. The environment impacts on the number of brain cells and connections made, but also how these connections would be wired (Waller, 2009). The goal of removing excess neurons and synapses from the immature brain is a process which goes on until the child’s adolescence, but is especially dramatic during the child’s early years (Waller, 2009). This process is also guided to a significant extent by how the child is experiencing the outside world. According to different studies, if the brain does not gain enough stimulat ion during this critical period, it would be very difficult for the brain to later rewire itself at a later time (MacIntyre, 2007). Poor nutrition before birth and in the first years of the child’s life can also seriously impact on brain development and cause neurological and behavioural issues including learning disabilities and mental retardation (MacIntyre, 2007).

4 essay questions Example | Topics and Well Written Essays - 1500 words

4 questions - Essay Example Labor force globally is aging. In Canada, the average age of labor force was 32 in 1972, which has arisen to 39 in 2000 (Career Sense). The age pattern of the population affects the education level, which in return directly affects the labor market. With baby-boomers due to retire soon, there will be a dramatic shift in the work force. Richard Freeman of the National Bureau of Economic Research, Washington states that changes in the global job market for science and engineering workers will diminish the comparative advantage of the United States in high-tech production (AllBusiness, 2005). Gender too plays a contributory role. About two-thirds of the total labour force growth resulted from increased participation from women. Women prefer part-time jobs and they contribute to increase in absenteeism depending on individual family culture. Immigration is another critical area due to which the culture and education level of the labor makes the role of human resource management challenging. IBM’s diversity strategy includes creating a work/life balance, advancement of women and integration of people with disability (Nicolson, 2006). Organizations today recognize the need to attract the right brains to thrive in the competitive market and retain the employees as work force is ageing and skilled force is in short supply. Changing composition in the global work force brings a shift in the human resource management. Canada used to have highly skilled migrants mainly from European countries but now has to rely heavily on those who do not possess language proficiency or the technical skills. Science and American graduates in America is gradually dropping, which signals a warning to the sourcing of work force. One of the key roles of the human resource management is to find new ways to motivate and reward the employees. Employee productivity and organization performance is directly linked with the compensation schemes that an

The Role of External Auditor in Corporate Governance

The Role of External Auditor in Corporate Governance External Auditors check companys accounts and report to the company based on the accounts. Basically, the concern is how external auditors conduct these duties effectively. Legislations, such as The Companies Act 1965, have made great efforts to ensure external auditors conduct their duties and obligations effectively. The Code of Corporate Governance in 2001 and the amendment in 2007 have further enhanced the effectiveness of audit in the interests of stockholders and shareholders. In light of the recent scandals involving external auditors in the world, there is a growing concern for corporate governance globally as there is increased reliance by the stockholders and shareholders on external auditors. This study examines the role of external auditors in the corporate governance framework. The study then reviews the financial scandals involving auditors occurred in the world and investigate the role of external auditor in the collapse of the companies. Introduction Corporate governance is a central and dynamic aspect of business. It is very important for corporate success and social welfare. In the wake of Enron, HIH Insurance and other similar cases, countries around the world have reacted quickly by pre-examining similar events domestically. As a speedy response to these corporate failures, the USA issued the Sarbanes-Oxly Act in July 2002, and in UK, the Higgs Report and the Smith Report were published in January 2003 (Solomon, 2007). Nowadays corporate governance is a globally debated topic with many characteristics (Nobel, 1998). However, the concern is whether auditors play an important role in the framework of corporate governance. Corporate Governance Corporate governance is the relationship among various participants in determining the direction and performance of corporations. The main participants are the shareholders, the management and the board of directors. Corporate governance is the process whereby directors of a company are monitored and controlled. There are two areas considered to be fundamental to corporate governance, one is supervision and monitoring of management performance and the other is ensuring accountability of management to shareholders and other stakeholders (Marianne, 2009). Till now, probably the two most important basic elements of good corporate governance have been full disclosure and the presence of independent directors and auditors, who each has their own ways to confirm that the data provided by the corporation are true and fairly stated. The contents of full disclosure are listed out in regulatory demands and professional pronouncements, and companies are expected to fully comply. The independence of the outside director and external auditor means the directors and auditors will have to distance themselves considerably to assure shareholders that they have conducted their tasks (Bavly, 2004). Role of External Auditors in Corporate Governance External auditors play a key role in the corporate governance framework. They conduct one of the most important corporate governance checks that help to monitor managements activities. The audit of financial statement makes disclosures more reliable, thus increasing confidence in the companys transparency. The role of external auditors is to make sure that Board of Directors and the management are acting responsibly towards the shareholders investment interests. By keeping objectivity, the external auditors can add value to shareholders by ensuring that the companys internal controls are strong and effective. And by working with the audit committee and liaising with internal auditors, external auditors can help to facilitate a more effective oversight of the financial reporting process by the Board of Directors (Hassan, 2004). However, the audit expectations gap needs to be acknowledged, as the audit function can only do so much on the fraud. The external auditor can not be expected to find every fraud and error during an audit. In accordance with the Cadbury Report, it is important to know that the external auditors role is not to prepare the financial statements, nor to provide assurance that the data in the financial statements are correct, nor to guarantee that the company will continue as a going concern, but the external auditors have to state in the annual report that the financial statements show a true and fair view. The Cadbury Report highlighted that there was no doubt on whether there should be an audit but rather how the audit could be ensured to conduct effectively and objectively by the external auditors (Solomon, 2007). Auditor Independence External auditors are expected to be independent of the company and report on the company objectively. Actually, auditors can only play their role effectively if they are independent (Peel ODonnell, 1995). They have to conduct their tasks in the most independent and reliable manner to provide investing public with the level of assurance to make their decisions based on the financial statements. According to the Cadbury Report, auditor independence could be affected due to the close relationship between auditors and company managers and due to the auditors intention to develop a constructive relationship with their clients. There are a number of threats to auditor independence, one of which is to provide non-audit services since non-audit services are lucrative. Auditors can obtain the contracts for non-audit services only if they maintain a good relationship with the management. The Cadbury Report stressed that a balance is needed to be achieved in such way that external auditors will work with, not against, company management, but in doing so they need to serve shareholders. This is a difficult path. The easiest way to ensure this balance being attained is suggested to establish audit committees and develop effective accounting standards. The Cadbury Report recommended all companies to establish audit committees. Audit committees serve as representative of shareholder interests. They are not only responsible for monitoring financial reporting process to support good corporate governance, they are also considered to be able to ensure an appropriate relationship exists between the external auditor and the management whose financial statements are being audited (Hassan, 2004). The Smith Report issued in 2003 highlighted that the audit committee needs to be proactive and raise the concern with directors rather than brush them under the carpet. The Report also stressed that all members of audit committee should be independent non-executive directors. Companys annual reports should disclose detailed information on the role and responsibilities of their audit committee. Lessons from Financial Scandals 4.1 Collapse of Enron Enron, the energy trading company based on Texas is the first scandal shaking up the auditing profession. It has led to a crisis to the confidence on auditors and the reliability of financial reporting (Holm Laursen, 2007). The audit quality and the independence of external auditors were questioned. In this case, Enrons audit and accounting function were fraudulent. Arthur Andersen, the auditor of Enron, has been involved in Enrons fraudulent accounting and auditing. Failure of the audit function is one of the key factors contributing to the companys collapse. Enron created The Raptors, four special purpose entities (SPEs). SPEs are established in order that a company can form a joint venture with other interested parties to conduct a specific transaction. This transaction will not subject the other parties to the risks more generally associated with the companys operations. U.S Generally Accepted Accounting Principles (GAPP) allows companies to record the gains and losses of SPEs without reporting their assets and liabilities in certain instances. In this way, Enron avoided adding more than $1 billion debt to its balance sheet without consolidating certain SPEs (Jenkins, 2003). But the problems are, when the losses of these entities quickly rose into billions of dollars, these entities were brought into the core financial statements. It then became clear that Enron itself had great losses. The corporations stock price dropped sharply, and the company went into bankruptcy in December 2001 (Brown, 2005). Examples of Enrons devious accounting exist widely in the corporation. The company recorded profits, for example, from a joint venture with Blockbuster Video that was never materialized (The Economist, 7 February 2002). In 2002, Enron restated its accounts, which is actually a process that reduced reported profits by $600 million (The Economist, 6 December 2001). In fact, the process resulted in a cumulative profit decrease of $591 million and a rise in debt of $628 million for the financial statements from 1997 to 2000. The difference between the profit figures was mainly attributed to the earlier omission of three off-balance sheet entities. Such profit inflation enabled the company to raise its earnings per share (EPS). The company not only manipulated the accounting figures to inflate the earnings, but it also was found to remove substantial amounts of debt from its accounts by setting up a number of off-balance sheet entities. Such special purpose entities can be used to hide a companys liabilities from the balance sheet, in order to make the financial statements look much better than they really are (The Economist, 2 May 2002). It means substantial number of liabilities did not have to be disclosed on Enrons financial statements, because they were mainly attributed to another legal entity. All these issues raise the question, why did Enrons auditor allow this type of activity? This is because the conflicts of interest exist between the external auditor and the management. Conflicts of Interest Conflicts of interest are a frequent problem in the audit profession. Although independent appointment of external auditors by companys shareholders is regularly replaced by subjective appointment by the company management, the auditor is all too often appreciated to the companys senior management. Further, conflicts of interest arise from interactive functions of audit and consultancy. Arthur Andersen has been blamed to apply loose standards in their audits because of conflict of interest over the subatantial consulting fees collected from Enron. In 2000, Andersen collected $25 million for auditing Enrons books in addition to $27 million for consulting services. In 2001, Arthur Anderson earned US$55 million for provision of non-audit services (Brown, 2005). Although Arthur Andersen reported on the companys accounts, they did not report fraud to the shareholders. This is because the fraud was committed by the management. Kenneth Lay, the Chief Executive Officer (CEO) from Feb 1986 until Feb 2001, took home US$ 152 million although the company was facing a loss. If Andersen were to report, they probably will not be appointed in the following years or be engaged in non-audit services (Krishnan, L, 2009). Especially, close relationships are established over time between companies and their external auditors. It can again affect independent judgment and impact on the auditing function. In this case, there are regular exchanges of employees within Enron from Arthur Anderson. Such conflicts of interest affect the corporate governance function. Serious conflicts of interest have also arisen among members of Enrons internal audit committee, which causes the internal audit committee did not perform its functions of internal control and of checking the external auditing function. For example, Lord Wakeham, a member of the audit committee, was at the same time having a consulting contract with Enron (The Economist, 7February2002). This shows that people in responsible positions should have detected fraudulent activities if they were independent. Enrons board of directors was composed of a number of members who have been shown to be willing to conduct fraudulent activity. It is also because the non-executive directors were compromised by conflicts of interest. 4.2 Collapse of HIH Insurance In Australia, the collapse of HIH Insurance Ltd was observed as the beginning of the reflection into external auditors role. HIH is one of Australias biggest insurers, comprising several separate government-licensed insurance companies, including HIH Casualty General Insurance Ltd, FAI General Insurance Ltd, CIC Insurance Ltd and World Marine General Insurances Ltd. On 15 March 2001, HIH went into provisional liquidation with losses of A$ 800 million (Peursem, Zhou, Flood Buttimore, 2007). HIH is one of the largest corporate collapses in Australian history. Similar issues arise as in the Enron case. HIH is claimed to mislead investors by providing incorrect financial reports to the market and HIHs auditor, Arthur Andersen, may have played a part in its collapse. Andersen conducted the external audits for HIH from 1971 until its collapse in 2001. Their contribution to the failure of HIH is considered in the following sections: Audit Practices As part of audit process, auditors will conduct a risk assessment to determine the structure and plan of the audit. Andersen assessed the risk of HIH and deemed it a maximum risk client, however, the engagement team of Andersen had not prepared the risk management plan and therefore the senior management team at Anderson did not review and approve the plan (Peursem, Zhou, Flood Buttimore, 2007). At the end, the auditor simply drew the wrong conclusions. Andersen signed off HIHs annual report for the 30th June 2000 and stated that it was a going concern with net assets of $939 million. Nine months later, HIH collapsed with debts of $5.3 billion (Peursem, Zhou, Flood Buttimore, 2007). Andersen used HIH management reports and forecasts and did not obtain sufficient evidence to get the conclusions they did. The liquidator could not find the documentation on the reasons for considering HIH as a going concern. This implies that Anderson failed to produce sufficient working papers to prove that the audit actually is conducted. Auditor Independence Andersen had a close relationship with HIH. By the time of liquidation, three former Anderson partners who had conducted HIH financial audit work held positions on the HIH board of directors. This obvious lack of independence between the board of directors and the auditors indicated that the best interests of HIH may have not always be a priority. Andersons failure in producing adequate working papers or in obtaining adequate evidence to support their findings have serious concerns on the quality of the audit they did. A significant independence issue is also reflected in the form of Andersons payment to HIH Chairman, Geoffrey Cohen for consultancy fees. These fees totaled $190,887 in nine years and included the use of Andersons office and secretary. These fees were not disclosed to the remaining board members in the annual general meetings (Peursem, Zhou, Flood Buttimore, 2007). The close and complicated financial relationship between the auditors and HIH chairman raise further questions in this case. Finally, the threat to auditor independence is that Andersen provided both audit and non-audit services to HIH. It raises a question on how can an auditor provide an independent opinion on the financial statements when he may play a role in guiding the preparation of the statements? The Royal Commission in Australia, which investigates the collapse of HIH, has found that the largest corporate collapse in Australia was not due to fraud but the result of attempting to cover the cracks on the overpriced acquisition. Andersons role in it appeared to be substantial. Modern Approach to External Auditors Role in Corporate Governance External auditors now have to take a much stricter approach to their clients (Bourne, 1995). There is an increasing view to support that external auditors should take on a more proactive role (Baxt, 1970). The Companies Act has set the stipulation on appointment, eligibility, qualification, disqualification and removal of external auditors (Davies Prentice, 2003). The intention is to ensure that auditors are able to carry out audit in an impersonal, objective and professional way. It is also to ensure that auditors are independent of the company. The reason for such emphasis is to ensure the external auditors are not in a position of conflict of interests. When there is conflict of interest, disclosure must be made to shareholders and stakeholders. Alternatively, there should be prohibition to the provision of non-audit services to the company where they act as auditors. To ensure auditors are truly independent and not in a conflict of interest, auditors should be rotated every year. Thereafter there should be a gap of five years before the same auditors are appointed by the company. Conclusion External auditors have an essential role in corporate governance through their involvement and their examination of financial statements. The external auditors role in corporate governance is a fundamental complement to achieve the desired objective of corporate governance. Therefore, the duties and obligations of external auditors must be expanded for the rights and interests of shareholders and stakeholders. There must be a modern approach to the auditors role in the corporate governance framework.

Essay --

Harriet Beecher Stowe was born Harriet Beecher in Litchfield, Connecticut on June 14, 1911 to Lyman Beecher and Roxanna Foote. She was one of eleven children, to be precise the sixth child, though not all of her siblings were of the same mother. In 1915, at the age of four, Harriet lost her mother due to an illness, the trauma of the loss stayed with her and even influenced her later writings. After the loss she was taken by her Aunt Harriet Foote to her Grandmother's home in Nut Plains. She stayed there for a few months during the winter of that year where she already started to display a literary mind with developing the ability to read and memorize whole passages from the Bible. Her father, a reverend and conservative abolitionist, soon remarried to Harriet Porter when Harriet was six years old. She described her stepmother as a fair, delicate looking creature that was also as she described "of a type noble but severe, naturally hard, correct, exact and exacting, with intense nat ural and moral ideality" (Stowe, p. 13). Her stepmother although kind, was a little flustered by inheriting eight new children and maintained some distance from them, focusing more on her own children, Harriet's half-siblings. Once Harriet was of age to attend school she started going to Litchfield Academy and soon was one of the top students. Always trying to impress her father she would later tell others that the proudest moment in her life occurred when she was twelve and her father visited the school, it was there that he heard an essay which he found exemplary. He inquired about which student had written it and when told that it was his own daughter's he praised her highly. (Stowe, p. 14) Soon after Harriet's eldest sister Charlotte, her senior ... ... to the opposition and view of the book for being overly dramatic and exaggerated. (Weinstein, p. 17) Her name remained tarnished even into the Civil Rights movement in the 1960s when it was proclaimed by one writer, James Baldwin, that the story had helped ingrain racism into the white American culture. Not until the 1970s did the name Harriet Beecher Stowe regain positive recognition with the rise of the feminist movement. These second wave feminists worked to get the book into schools and to give recognition to positive female role models throughout American history. Her writings on slavery and their impact on the United States during its tumultuous time of deciding on its moral stance on slavery was great and has been immortalized in our history as Harriet Beecher Stowe's legacy has survived even into the 21st century, being taught in schools across the country.