A Definition of Audit Independence

A Definition of Audit Independence Independence is fundamentally an attitude of mind for exercise of professional judgment and defined as an abstract concept that is easily subject to misinterpretation. Quality of integrity, objectivity, honesty, and impartiality are included in the concept to characterize independence. Independence is also a basic element to the reliability of auditors reports. However, it does not mean that an auditor must be free of all economic, financial, and other relationships to comply with independence. Two aspects are covered: Independence of mind. It is essential state of mind to enable an auditor to give his opinion or conclusion based on professional judgment without being affected by compromising influences. Independence in appearance. It refers to a perception of a third party regarding the auditors independence. Circumstances and relationships which are incompatible with independence would lead third party and users of financial statement to make conclusion that there is unacceptably high risks of auditors independence has been impaired. An auditor should maintains independence of mind but also portrays to others he is independent in an audit engagement. For this to be achieved, he or she should avoid those threats to independence in order to gain perception as truly independent from third party and users of financial statements in order to them confident that the auditors reports are credible. Definition of Auditors Independence: The concept of auditors independence is an issue that has been debated from many perspectives since the birth of the profession. Salehi1 stated that the auditors independence has been defined by International Auditing Practices Committee of the International Federation of Accountants as The auditor should be straight forward, honest and sincere in his approach to his professional work. He must be fair and must not allow prejudice or bias to override his objectivity. He should maintain an impartial attitude and both be and appear to be free of any interest which might be regarded, whatever its actual effect, as being incompatible with integrity and objectivity. How has the issue of audit independence evolved? During 19th century, the initial concept of audit independence arose fundamentally in British that the primary responsibility of professional accountants and auditors was to take charge and safeguard investments in existing and former colonies of the British Empire by those absentee owners and they could provide professional services to different investor groups. Auditors were strictly forbid from making investment and involving in the business that they audited. The audit independence during this era was at weak level as the scope of professional services could be broad and auditors were allowed to perform bookkeeping and financial statements preparation for the entities they audited. There was an economic shift from capital coming primarily from foreign sources to capital deriving primarily from domestic sources that led to a change in concept of audit independence during the late 19th and early 20th century. This shift related to the emergence of large American corporations and also a change in the understanding of nature and purpose of Business Corporation. During this time, accounting and auditing was essential to valuation of the proprietary interest of the corporation. There was a need to initiate periodic balance sheets to effectively distribute the retained profit to proprietary interest. By this, auditors primary responsibility shift from serving absentee ownership interest to collective proprietary interest instead. Normally, large banks or wealthy investors acted as domestic shareholders to compose collective proprietary interest. However, it tends to be more general public involved in stock ownership. The concept of audit independence was facing another alteration during the New Deal era when Securities Exchange Commissions (SEC) being created. Standards for reporting and auditing have been established by SEC to place effects on audit independence. As a result, primary duty of accountants and auditor shifted to professional standards for preparation and audit of financial statements. During this stage, objectivity and neutrality were essential concept for accountants and auditors in reporting on financial position and operation performance, rather than loyalty to a particular party. Until 1970s, the concept of audit independence has been eroded. Public accounting firms tend to modify objective and neutral focus and advocating clients regarding accounting and auditing matters (non-audit services) at the time FASB established to be the independent accounting authority. With a rapidly growing business environment, large public accounting firm capable to provide wide range of business services to their clients and the revenues derived which outpaced the traditional auditing services fees. Increasing competitive marketplace for auditing services accompanied by complexity of international business practices led some auditors shifted from objective and neutral focus to preferable in becoming trusted advisor of client even though independence issue had been stressed by ASB of AICPA during that period. In the mid- 1980s, internal audit activities were regarded as an opportunity area to be expanded by CPA firms for new and existing clients. However, most firms encountered obstacles in rendering outsourcing services to its clients which were resistance from internal audit departments and concern over independence of audit committee. External auditor rendering consulting services may enhance audit quality because he or she would be provided with considerable knowledge, operations and industry of the audit client. Anandarajan et al.2 stated that The greater the external auditors insight into the client, the better their ability to understand business transactions and identify key audit risks. External auditor has a chance to identify and evaluate the clients business issues since they involved in the day-to-day basis operations of client while they were performing consulting services. This would take advantage for subsequent quality of the audit. C. Richard3 mentioned several ways to enhance auditor independence prior to Sarbanes- Oxley Proposals Legal prohibition of financial interests in client companies. It has been the essential universal auditor independence principle that followed by both the SEC and public accounting profession. Elaboration of the rules and reporting structures have been formulated for professional employees of accounting firms including their direct family members to disclose any type of financial interests. Rotation of audit appointments Sarbanes-Oxley required that individual auditors rotate off a client on periodic basis to reduce the threats to independence to happen. However, it has been objected by auditors by claiming on loss of high start-up cost associated with the initial years of audit if rotation of auditors was being enforced. Peer Review This means reviewing the work of an audit firm by another auditor. It was gradually become common in many countries. An independent auditor-appointing and fee-setting body. This would help to enhance auditors independence judgment and action by reduce the ability of client management in determining the scope of audit and remuneration of auditors. In year 2002, the business failures of several large firms in United States such as Enron, WorldCom and the like led to significant accounting scandals that shock the market. Subsequently, several officials disclosed to the public that they had intentionally misled investors and this had trigger to question the role and integrity and doubt on independence of these companies auditors. The far-reaching legislation resulted from these accounting scandals was the Sarbanes-Oxley Act (SOX) and this SOX also created Public Accounting Oversight Board (PCAOB), a professional body for the purpose of establish standards (auditing, ethical and independence standards) to police the auditors behavior. Strengthened independence rules and placing audit committee to oversee the auditors engagement are covered in the further consequences. The enforcement of SOX had transformed corporate governance in United States and had a profound influence abroad. Auditors independence was also an important concern in SOX. Section 201 list out those prohibit services to be provided by registered auditor to its clients. The list comprised of non-audit services including bookkeeping, financial information systems design and implementation, and valuation services. It is argued that auditor independence was being negatively affected by non-audit fees, supported by Enron and other scandal-ridden companies case. However, it is not guaranteed that prohibition of certain non-audit services will effectively increase auditors independence. Another important event was the independence standards previously establish by the AICPA and SEC through the Independence Standards Board has been recognized by PCAOB. It is under suspicious that whether these rules under SOX enforced were sufficient to meet publics perception on auditors independence. After the enforcement of SOX rules, it is necessary to have a proper reconsideration of the concept of auditor independence. A new concept of auditors independence might arose which in favor of reasserting former objective and neutral concept to accounting profession rather than provide non-audit services to clients. Emergence of ongoing accounting and auditing scandals could be viewed as a strong evidence to prove that independent auditors are not appropriate in providing non-audit services to its clients. But, this issue was not addressed in SOX or PCAOB independent standards. Another issue regarding audit independence was that client management may still hold the ability to influence scope of audit engagement and audit fees. Even though Section 301 of SOX has clearly specified that audit committee directly responsible for the appointment, compensation, and oversight of independent auditors, but there was no specific enforcement mechanism guaranteed that client management will not involved whether directly or indirectly in selection of auditors, determination of scope of audit and audit fees. In order for this new concept of auditors independence to be effective, two propositions are needed to be incorporated: Independent auditors should not subject to provide non-audit services to client. Management should be strongly forbidden by legislation in determining the scope of audit and audit fees to avoid unclear influences that management might exert to auditors. C. Richard3 stated without a transition to this concept, auditor independence standards will most likely be primarily cosmetic and will not provide sufficient assurance that auditors are in fact independent from client management. If this happened, may lead auditors independence appears to be unnecessary and auditing will no longer be trusted by third party and other users of financial statements since it unable to meet public perception on assurance. To create a demand for audit services, auditors must convince the market of their independence and also their competence. It has long been recognized that a reputation for independence is an auditors greatest professional asset and that any negligence on an auditors part will leave them open to severe penalties in the form of, inter alia, a loss of reputation (Owens 1941, Ashley 1942, Johnstone et al. 2001). Reputation serves as a collateral bond for independence, in that the reputation of an auditor found to be less independent than expected will be damaged and the present value of his or her audit services will be reduced (Watts and Zimmerman 1986). Reputation and independence of auditor is much important nowadays if compared to previous year due to many corporation scandals that happens before. There is hard to clarify and determine the auditor independence. There are 2 types of auditor independence which is independence in fact and independence in appearance. Independence in fact exists when the auditor is actually able to maintain an unbiased attitude throughout the audit, whereas independence in appearance is the result of others interpretations of this independence. The issues that happens currently in Asia country about audit independence issues are public feels that the definition of independence is unclear, expectation gap leads to problem of audit independence, offering non audit service will reduce audit independent, the more longer audit tenure, the more audit can resist management pressure, Definition independence is unclear The current issue happen in Asia country about auditor independence is public feel that the meaning, the definition of independence is ambiguity. Public do not know how to identify the independence of especially the new client. This auditor independence has been subject to vigorous debate in recent years due to major corporate collapses and perceived audit failures, such as Cendant, Enron, Global Crossing, WorldCom and Xerox in the United States. Which audit firm should public trusted since Big Five previously Arthur Anderson also having the problem of audit independence? Expectations Gap Other than that, there is a research the auditor independence concept in Taiwan be influence by audit expectations gap literature. The expectations gap indicates differences in views on the nature and role of auditing between client and auditors. There is a different interpretation makes independence concept issues has arise. Financial users expect too much for auditors work, pubic will think that auditors independence has impair due to expectation gap. To solve this problem, to rebuild the trust of public on the issues of audit independence, a number of local and international independence pronouncements and regulations have been revised and reissued. Non Audit Services (NAS) There is a research shows that there is a significant negative relation between non audit services and the extent of client agreement with the auditor over financial reporting issues. Produce non-audit services to client will reduce audit independence. The ability of the auditors to resist client management pressure in auditor-client negotiation over financial reporting issues is important to investigate because it concerns over the issues audit quality and the effectiveness of auditors and will reduce management discretion if auditor do not have ability to resist client management pressure. The ability of the auditor to resist client management pressure in negotiations over financial reporting issues is likely to be weaker when the extent of NAS provided to a client increases. But the ability of the auditor to resist client management pressures in negotiations over financial reporting issues is likely to be increasing as auditor tenure increases. When requiring auditing in NAS, clients are less likely to agree with a Big 5 auditor, but are more likely to agree with auditors perceived by industry specialists. Because of specialist has more greater knowledge of the clients industry, specialists should have greater ability to resist client management pressure about financial reporting issues Auditor independence may be impaired when auditors pursue economic self-gain, instead of serving the public interest during auditor-client negotiation. Audit fees The current study uses the extent of non-audit services (NAS) measured as a percentage of non-audit fees over total fees received from the client, because non-audit fees are increasing and are often significantly higher than audit fees and this has become the major source of revenue for most large audit firms. This argument implies that the auditors independence may be impaired when the auditor and client negotiate issues over financial statement reporting, and thus reduce the relative power of the auditor to resist client management pressure because of the auditors dependence on NAS services fees received from the client. The business community countered that annual audit fees would be increased substantially as a result of the minimum audit fee schedule especially for the small companies. They also charged that a minimum fee structure to the client which it would disagree with the principle of pricing based on free competition. Therefore, some large or more efficient firms which would not allowed charging less compared with other small audit firm. Code of Ethics for Professional Accountants and the EFAA (1998) suggest that client size which is measured from size of fees could raise doubts as to independence, but do not state what constitutes an unacceptable proportion of total fees. However, the EFAA clearly states that, the total fee from one client should not exceed a certain percentage of the total turnover of the audit firm. In Malaysia, Noordin (1990) expresses his concern that a code of ethics should provide guidance to limit over-dependence on one client for revenue. The ICAEW has ruled that the size of audit fees of a major client should not exceed 15 per cent of total fees to avoid impairment of auditor independence. This 15 per cent criterion has also been the level generally used in Australia at which auditors have to consider their independent position and there is even a suggestion that the 15 per cent is too low. The Cohen Commission (AICPA, 1978) directed attention to the importance of size of audit fees as one of the crucial independence-related issues. Burton and Fairfield (1982) point out that there may be a close linkage between management assurance service and size of audit fees. As the provision of management assurance service increases, the auditor is likely to be more dependent on the client due to the size of the fees generated. It also seems plausible that smaller audit firms will be more dependent on the client if the size of audit fees generated is a significant proportion of its overall revenue. Size of audit firm and the level of competition in the audit services market Further, in a highly competitive environment, the auditor is also perceived to be less independent due to the increased likelihood of losing a client and the revenue the client generates. Thus, the adverse effects of MAS, the size of the audit firm and competition on a third partys problem of auditor independence actually arise because of the linkage of these variables to audit fees. Basically, a positive relationship means that the larger the audit firm size, the greater the auditors independence. They prove that large firms are more resistant to client pressures, thus maintaining higher audit independence. In fact, it has been argued that large firms, due to their very size, may be more able and motivated to provide better audits. However, as pointed out by Goldman and Barlev (1974), one should not conclude that large CPA firms are immune to pressures from their clients. Competition among the offices of some large firms for clients may be as great as the competition among small, independent CPA firms. More to the point, the few court cases which challenge the assumption that CPA firms acted independently indicate that the use of a large CPA firm is no guarantee of its ability to resist pressures from clients, as happened with Arthur Andersen and Enron. Tenure of an audit firm An audit firms tenure, which is the length of time it has been filling the audit needs of a given client, has been mentioned as having an influence on the risk of losing an auditors independence. Most writers, who discuss the relationship between tenure and audit independence, support this view. A long association between a corporation and an accounting firm may lead to such close identification of the accounting firm with the interests of its clients management that truly independent action by the accounting firm becomes difficult. Some critics invoke the vested interest argument to support the assertion that auditors might compromise their independence to gain continuing audit engagements, the prospect of raising audit fees if the client firm expands, and opportunities of providing non-audit services later. Example, Enron and Arthur Anderson has associate for 15 years and does not change any other audit firm. In my opinion, the definition of auditors independence is very subjective until today. This is no absolute answer to justify the issue. However, we, as a human able to do are to rectify and improve the standard and regulation to solve the current issue. The standard and regulation are created by us and as a human is imperfect at everything. Sometimes we created the thing and did not consider the further weaknesses. We need to keep improve and rectify it while we face the cases and issues. A country used few hundred years to create and revise a better constitution. In addition, the auditing standard only used few decades to create the act and policy. We need more time to revise it to be a better regulation. Besides, the scandal or cases happened like Enron would scandalize the accounting and corporate level, but it also leave an opportunity to the standard board to revise and restrict the standard. Like the common law of the U.K., that is a lot of cases behind the law could guide the person to make a justice or correct judgment. The cases like Enron could be guidance for accounting and auditing standard board like Sarbanes-Oxley Act and Audit Oversight Board. Sarbanes Oxley Act was started to more emphasize the auditors independence and the occurrence of Audit Oversight Board was established to oversee the performance of audit team and audit committee. However, sometimes the constitution and standard board are intentionally to show themselves have perform their responsibility and task instead of truly rectify the problem. The standard is like a pendulum. The best of the standard is the middle of pendulum. Sometimes a case happened and the pendulum is out of the middle, may be moved a bit to the left side. But the pendulum was shaken by the constitution and standard board compel to push it to the right side instead of push it back to the middle. Their action was more to prove themselves have performed their responsibility to get the confident from the audience. I f a case happened again, they would push it to the left side. Besides, the person of the constitution and standard board is being paid the high salary by government or sponsor. They need to perform something to prove their responsibility to continue to hold his or her position inside the organization and get the pay rather than rectifies the issue. As an example, the Sarbanes-Oxley Act had restricted the audit firms need to rotate the clients every certain period. It could increase the cost for auditors to start-up the new clients (Baker, 2005). Furthermore, the ICAEW has ruled that the size of audit fees of a major client should not exceed 15 per cent of total fees to avoid impairment of auditor independence (Noordin, 1990). This enforcement is to reduce the risk of auditors independence issue but it would restrict the revenue of the audit firms. Although audit firms are providing the professional services, it is still a profit-oriented firm. The middle of pendulum is the standard could maintain auditors independence and audit firms profit, but the revision of standard is already pushed the pendulum from left side to the right side or vice versa. Besides, the expectation gap between independence of auditors with financial report users is still occurring until today. This issue is unavoidable because the perception of audit incentive between auditors with financial report users is different. The perception from shareholders is they expect the auditors could give an assurance to the financial statements which is issued by the management. The perception from auditors is they provide the audit service to the client and the management would pay the audit fees. The audit fees are one of the issue could influence the auditors independence. This occur the conflict of interest between the auditors, shareholders and management. Although the auditor is independent, the financial reports users are always believe the unqualified audit report and invest to the company. However, the unqualified audit report is not absolutely eliminated the risk and fraud of the company, especially the inherent risk likes going concern issue. The auditors ar e difficult to justify the going concern issue in the audit report because the auditors are difficult to know the internal information from management. The auditors only can provide the reasonable assurance to the clients financial statements. This is mean the auditors does not guarantee or confirm the financial statements are true and fair view and they only can provide the audit opinion based on the information from management assertion. Although this kind of clarification is stated in audit report, it is still a lot of financial report users believe the auditors could eliminate the fraud. If the company is collapsed, the shareholders would directly think that is the auditors fault and they are not independent. Furthermore, the accounting scandal like Enron already worsened the confidence of financial report users toward the auditor independence and audit report. The expectation gap to auditor independence become larger because the failure of Arthur Anderson. The audit fees are the biggest challenge to the auditors independence. In the degree of professional ethic, the auditors should provide the professional audit service as primarily objective of the firms rather than profit orientation. The professional behaviour included independence, honest, competent and others. However, it is difficult for auditors to follow this behaviour because the nature of business. The audit firms could not survive without the profit. With the fierce competition in auditing, the auditors would intend to fulfil the client request to avoid losing a client and getting a better audit fees. The non-audit service and management audit service are one of the solutions to get a higher audit fees. These kinds of extra services could maintain the client relationship with the audit firms. Unfortunately, the accounting scandals and the restriction for audit independence decrease the profitability of audit firms. The competition becomes fiercer and the independence of audi tors is weakened. Besides, the size and tenure of the audit firms could affect the auditors independence. The larger firms could have the larger tenure and resistance to the management influence to the auditors independence (Goldman and Barlev, 1974). Like Big 4, they always serve the bigger clients than the smaller audit firms, they seem like have more authority to negotiate the audit engagement with the clients. The losses of some clients would not strongly affect the total revenue of the audit firms, but for the smaller audit firms are vice versa. The proportion of total fees to the revenue would strongly influence the audit independence (EFAA, 1998). The smaller audit firms have the greater proportion of total fees to the revenue, but it is still have some exemption cases like Enron and WorldCom. Therefore, according to the restriction for auditors independence from Sarbanes-Oxley Act, PCAOB and ICAEW, the smaller audit firms have the greater possibility to influence by the clie nt in term of audit independence. According to the statements above, it have many issues could affect and weaken the audit independence. However, the audit independence would not influence the demand of the auditing. The auditors independence only strengthens the reputation of the audit firms and has a competitive advantage in the audit market. The financial report users would not invest to a company that is not audited by the auditors. The agency theory could prove that the demand of audit is still necessary to the shareholders. The shareholders invest to a company and hire the employees to manage the operation and prepare the financial statements. The management would hire the auditors to issue an audit report to verify the financial statements. The information asymmetry and conflict of interest could happen between the shareholders and management. The shareholders invest a company is to get the return of their investment, but for the management is to get the higher salary. These kinds of incentives are the main is sue to the conflict of interest and information asymmetry. Therefore, the audit is necessary to reduce the information asymmetry and conflict of interest between them. Furthermore, some of the countries do not state the mandatory regulation that the companies financial statements must be audited and issued an audit report by the auditors. The shareholders mostly would request the management to hire the auditors to audit the financial statement and issue an audit report because they know the importance of auditing for their company. Moreover, the audit independence is strongly depending to the both auditors personality and management behaviour. The professional ethic and monetary incentive are the intersection between auditors and management. One of the weaknesses is the standards like Sarbanes-Oxley Act only emphasize the restriction of auditors independence and it does not emphasize the management interruption and influence to the auditors. Although an auditor has a strong independence but it could influenced by the management in term of monetary benefit to the auditor and his firm. Therefore, the current auditing standards should revise and more specify the both regulation of auditors and management to restrict the audit engagement. It seem like the auditing standards have a lot of the flaw in the current regulation, but it is the normal phenomena because the standard is imperfect same like the human. This is the reason for us to keep improve and revise the standard to become better and better. Besides, the standard is necessary in auditing because it is the guidance to the auditors to perform their competent task and provide the independent audit opinion. Although the standard is impossible to absolutely eliminate the fraud and the failure of audit independence, it could minimize the possibility and the frequency to happen the issues or cases like Enron and WorldCom. Hopefully the further exploration and rectification by standard board could improve the auditing standard and recover the confidence to the audit independence from the public.

What Catholic means :: essays research papers

''...He will come to judge the living and the dead and his kingdom will have no end...... We believe in one holy catholic and apostolic Church.'' We recited these word over and over everytime we go to Mass. Do we really know what it means? Is it just a prayer that we are saying? How can I believe?   Ã‚  Ã‚  Ã‚  Ã‚  The church is a giant mystery will not understand in life. There are ways that help us understand though. We have many examples of the chruch all around us.We have the saints, who were regluar people like us, who tryed their best to follow Christ and his teachings.We have people that are around us, they are the ones that help us in anytime and who try their best to follow.  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  When I was smaller I didn't care about the Church and what it meant. I just knew i was supposed to worship and that was that. I remeber i used to pray every moring, every night and every time i would eat.I simply believed and ti wa no problem. I never knew what it meant, but now questions are appearing about it. sometimes i tent to wonder if i was expsed to other religons would i still pick being a catholic?Some things i can capture and others just leave me in the dark. Would it reallly be better if no one ever asked questions and just followed like an innocent child?   Ã‚  Ã‚  Ã‚  Ã‚  This could be illusted in parables. The chruch has many parables such as the sheepfold, the vine and the branches, and the leaven. the parables show example of how we have to have faith. For example, in the sheepfold it explains how we are supposed to follow and who do we follow.   Ã‚  Ã‚  Ã‚  Ã‚   The chruch has modles that help us understand the mystery of the Church. They are comunity, hearald, sacrament, institution, and sevant. The Church is united in belief of jesus and his teaching, in Eucharist, in pryer, and in the love of its member for one another.   Ã‚  Ã‚  Ã‚  Ã‚  When i think of Catholic what am I thinking about?

The Ethics of Jane Austens Heroines Essay -- Biography Biographies Es

The Ethics of Jane Austen's Heroines      Ã‚  Ã‚  Ã‚   Jane Austen's novels at first glance tell a story of romance set primarily within the landowning society amidst country estates, and their cultivation of tea parties, social outings, and extravagant balls; ladies sashaying in flowing gowns through precisely decorated rooms, and men deliberating over their game of whist. The storybook romance usually unfolds in these familiar settings, and inevitably involves the conflict of two lovers separated by differences in social class, and the resulting influence of the diverse societies they revolve in. Although these superficial aspects of Austen's stories are protruding at the seams, underneath the skin of these well-clothed dramas lie serious moral issues afflicting the culture of England during Austen's life.         Ã‚  Ã‚  Ã‚  Ã‚   Jane Austen seems to have been disheartened by the decay of England's aristocratic society. The exploration of the innocent protagonist of each novel further into her core ethics, and the relation of these to the imposing culture of her immediate family and surrounding social class gives the reader a fresh taste of the prominence of class distinction and the apparent emptiness of the aristocratic society that in reality existed in Austen's own life. A close examination of the evolution of Austen's ideals through her novels will reveal the essence of the protagonist's relationship to her family, and its direct relationship to the family's moral stance, as well as conclusive evidence regarding Austen's own values.         Ã‚  Ã‚  Ã‚  Ã‚   Austen's first completed novel, and most popular novel to date, Pride and Prejudice, tells th... ...ense of moral integrity, she discovers that her high society family is inferior in every vital aspect. The concluding statement of this journey reads:         Ã‚  Ã‚  Ã‚  Ã‚   Anne, satisfied at a very early period of Lady Russell's meaning to love Captain Wentworth as she ought, had no other alloy to the happiness of her prospects than what arose from the consciousness of having no relations to bestow on him which a man of sense could value. There she felt her inferiority keenly.         Ã‚  Ã‚  Ã‚   The parallel of Anne's growth as a compassionate woman, to Austen's growth as a compassionate writer is felt immensely by the reader. To value virtue over vanity, cultural and class diversity over conformity is to be free from the narrow confines of the ignorant mind. This is ultimately Austen's powerful message.   

Farewell to Arms books :: essays papers

Farewell to Arms books 13.Henry has been taken to the American hospital in Milan where Miss Gage, a young nurse takes care of him. The head nurse forbid Henry to drink wine but he disobeys, and pays some Italians to bring him wine with the newspapers. Titles : Arrival at the hospital in Milan, first days at the hospital, encounter with Miss Gage & Miss Van Campen. 14.Arrival of Miss Barkley(Catherine), at the American hospital and the revelation of their love for each other. Henry learns by Miss Gage that Miss Barkley has come to work at the hospital. A barber comes to shave Henry but he mistakes him with an Austrian soldier and he threatens to cut his throat. Henry realises that he’s in love with Catherine and they spent their first night together. 15. Dr Valentini,. Henry is visited by doctors who remove some of the shrapnel from his leg. The doctors seem incompetent, and tell Henry he will have to wait six months for an operation if he wants to keep his leg. He cannot stand the thought of spending six months in bed, and asks for another opinion; the house doctor says he will send for Dr. Valentini. He’s a skilled doctor. When Dr. Valentini comes, he says he will perform the operation in the morning. 16. Preparation for the operation Catherine spends the night in Henry's room. Catherine prepares him for the operation, and warns him not to talk about their affair while under the anaesthetic. 17. After the operation, Henry is very sick. As he recovers, three other patients come to the hospital--a boy from Georgia with malaria, a boy from New York with malaria and jaundice, and a boy who tried to unscrew the fuse cap from an explosive shell for a souvenir. Henry develops an appreciation for Helen Ferguson, who helps him pass notes to Catherine while she is on duty. Catherine continues to stay with Henry every night, but Henry and Miss Gage finally convince her to take three nights off of night duty--Miss Van Campen has commented that Henry always sleeps till noon. 18. That summer Henri learns to walk on crutches, and he and Catherine enjoy Milan. They befriend the headwaiter at a restaurant called the Gran Italia, and Catherine continues to see Henry every night. They discuss marriage, but Catherine remains opposed to the idea for the time being. They pretend to be married instead.

Analysis of “The piano” by D.H. Lawrence Essay

The speaker in â€Å"Piano† by D. H. Lawrence is proud to be a full grown man, yet he loves remembering his happy childhood; his nostalgic attitude causes him to feel guilty as if he had betrayed his present state of being. Through effective imagery, Lawrence is able (to describe an image) to help the reader understand the speaker’s nostalgic attitude. The diction and tone used in this poem reveal the speaker’s struggle as his feelings mix between his desire to be a man and his desire to return to his childhood. The syntax and structure of the poem keep the reader in tune with the flow of the poem. In this poem a man struggles to remain a man while fighting off his memories of the past, which he feels would be uncharacteristic of his present maturity. The imagery in this poem helps to describe a picture in the reader’s mind so that the reader can sympathize with the speaker during his journeys into the past. In the first stanza, in the first line, the first image is of a woman. In the fourth line the reader learns that this woman is the speaker’s mother. The third line shows an image of a â€Å"child sitting under the piano . . . pressing the small, poised feet of a mother who smiles.† This image gives the reader an image, perhaps of a parlor room, of a child about three or four years of age enjoying the music produced by his mother. The love of the mother shines through her smile as she reciprocates to the child’s gentle touch. Later, in the second stanza, the contrasting image of a cold, snowy night in the winter and the cozy parlor causes the â€Å"hymns† to seem doubly warm. This represents the traditional image of a grand family sitting around a warm, crackling fire; they sing carols together and just enjoy each other’s company. The piano in the first and second stanza is described as â€Å"tingling strings† and â€Å"tinkling piano† respectively. These light sounds help support the warm cheery atmosphere during that time. These memories are what cause the grown man to be nostalgic for his past. The diction and tone of the poem also show the author’s mixed feelings in the poem. The poem begins with the line, â€Å"softly in the dusk† to open the poem with a light, airy image. â€Å"Vista of years,† are words used to show his  nostalgia as he walks down memory lane. He remembers the â€Å"boom† of the piano, which would seem loud to a child who is four-years-old. In the second stanza, he is a little more negative about his memories. The song he is listening to â€Å"betrays me back.† He feels that these memories should not be felt with such emotion because they cause him to â€Å"weep† as he reluctantly returns to his past. The last line of the poem is also negative as the speaker breaks down and goes â€Å"down the flood of remembrance.† He again flows down the flood reluctantly into the past. The tone is quite the same, supporting the diction that the author remembers a happy past, but is reluctant in continuing to do so. H e is happy to remember his past, but he feels his â€Å"manhood is cast down.† This poem’s structure and rhyme help bring an organization to the way the speaker shares his mixed feelings. The lines are coupled so that every two lines rhyme. The poem is structured so that in each of the three stanza the author describes an image of the present in the first two lines, and then the last two lines are spent describing his comfortable past. The second line of each stanza speaks of the vehicle that sends him back to the past while the third line of each stanza shows his increasing distress. In the first stanza it’s the singing woman that takes him â€Å"down the vista of years.† Next, the song takes him to â€Å"the old Sunday evenings at home.† Finally, the â€Å"great black piano† reminds him of the past. The continuing conflict of the speaker’s emotions is described as he enjoys his memories, yet he despises his continuing nostalgia.

Romeo and Juliet Fate

Forced marriage – Feud (we don't know what the feud is over, its never explained. Its clearly fate because they don't know what they're arguing about) – Meeting at the party (Romeo is drugged) – Violence: Deaths of Table and Mercuric (influences) when Romeo kills Table everything starts falling apart – Forced marriage – attitude to women – If women were valued, women would not be forced into such as marriage and not treated Just as objects, we may see more love and less violence.Mercuric says if you fall in love you become less masculine – Prologue (Not only will they die, the only way for the feud to end if for them to die.This is the only way out, it is certain) from the outset the viewer knows they'll die, not only for each other but to stop violence and feud because its written in the stars – Loveliness between Montague and Caplet – Only example of love besides Romeo and Juliet, is Romeo and Mercuric but Romeo doesn't love Mercuric back, no one loves anyone, or doesn't seem too, Lady Caplet doesn't love Juliet Romeo: Romeo-reckless young man (Friar Lawrence tells Romeo to slow down, find quote) Rushes into things, very in-touch with his emotions, lets it get the best of him (top with heart, symbolic) â€Å"Oh I am fortunes fool† is he was passionate young man, he would not have made the decision to kill Table Romeo and Juliet are in no way to blame for their untimely deaths, discuss. Agree: – Fate has determined that they must die (as is written in the prologue)

Assessment for planning and sustainability Essay

?Tourism is an integrated system where all the elements are linked taking into account the relationships between tourism and economic, social, cultural and physical environment. In order to develop Strathnagar village as a sustainable tourist and habitable destination, a harmony is required between the needs of a visitor, the destination and the community. Tourism creates an incentive for environmental conservation, preservation of sensitive areas. There are many examples from Scotland where tourism has promoted restoration and preservation of historic sites also tourism encouraged conservation of natural resources. Loch Lomond and The Trossachs National Park created in 2002 and Cairngorm National Park created in 2003 were designed under the national Parks (Scotland) Act 2000. The main aim was to conserve, enhance and promote the natural beauty and cultural heritage for current and future generations. Transport has been heavily blamed in the last few years because of fuel emissions. For this reason cycling has been promoted across the UK as environmentally friendly transport type by a charity called Sustarns. Since then over 10. 000 miles of cycle paths have been created to decrease the harm of environment. In Strathnagar village along the bird sanctuary is a site of Special Scientific Interest (SSSI) managed by Scottish Natural Heritage. It is likely that this organization will continue and extend conservation and preservation works in the future if there are sustainable developments involved in the village. However, there are a number of negative impacts on environment as a consequence of tourism growth and activities taken by tourists. This includes erosions, pollution and wild life disturbance. To minimize the harmful impacts in the area certain procedures should be taken in Srathnagar village. Business owners should become members of Visit Scotland’s Green Tourism Assurance Scheme. It aims to help businesses working in the hospitality sector achieve efficiency and marketing benefits by managing their environmental responsibilities. Tourists are coming to Scotland and natives are travelling around the country, because of a desire to see the natural scenery and wildlife Scotland has to offer. However, irresponsible tourism and properly unmanaged sites lead to the destruction of biodiversity. Tourist activities impact directly and indirectly on ecosystems. Indirect pressure on plants and animals may result from increased levels of emissions of various trace-gases through leisure-related transport. Direct impact on the ecosystems would have if natural environments are put under strain when the â€Å"Carrying Capacity† of the area or resource is exceeded. Also Through destruction of ecosystems and habitats, draining of wetlands, unsustainable use of land, trampling, tent camps, etc. tourist contribute directly to the disturbance of ecosystems. 85% of European coasts are at high or moderate risk from development related pressures as 2/3 of Europe’s tourism is based on coastlines. Coral reefs are the most vulnerable in the ecosystem, easily can be damaged from snorkelers and scuba divers. In Trinidad and Tobago island massive developments have damaged beaches and destroyed the habitat of turtles where they lay their eggs. While in Jamaica unsustainable constructions has caused severe beach erosion due to the obliteration of sand dunes and also cause wetland destruction. The tourism sector as a whole, along with tourists should be encouraged to minimize any negative impacts and maximize positive impacts on biodiversity and local cultures associated with their consumption choices and behavior, for example through voluntary initiatives, information events, controlling the number of visitor and implementing codes of conduct. Generally, every country wants to attract tourists and generate as much income from tourism as possible. Tourism has been seen as a positive factor, it provides jobs and people have personal empowerment. In Strathnagar village tourism would allow to preserve and revive the cultures, traditions and crafts. Good example is â€Å"Rumsiskes† the open- air museum in Lithuania. It displays the heritage of Lithuanian rural life in authentic resurrected buildings where people lived and worked. The traditions, crafts and dances where revived that was almost forgotten. The money from Tourism and tourist demand helped to restore and keep it for the future generations. However, according to Doxey’s irritation index (1975) a four stage model of the slow decline in host visitor relations exists: Euphoria (delight in contact) Apathy (increasing indifference with larger numbers) Irritation (concern and annoyance) Antagonism (convert and overt aggression to visitors) The most recognized negative cultural impacts are cultural degradation and trivialization, also when cultural events are turned into staged events that have direct adverse effects on traditional ways of life on the distinctiveness of local cultures. The places like Spanish Resorts and Caribbean Islands have become identikit resorts that have nothing in common with traditional culture. Locals are basically annoyed by tourists as they lost the privacy and tranquility. People understand the benefits that tourism gives, but on the same time feel as they are losing the traditions and authentic culture. Benidorm reached critical stage- full physical â€Å"carrying capacity† is exceeded during the high season; there is no accommodation and certain services available. Aboriginal or indigenous communities such as Australia, Masi Mara are transformed (in order to earn some money) and requested to display significant cultural events for tour companies no matter the time and adequacy. Strathnagar is going to start at Euphoria stage; community is excited about the new life. However, to avoid quick decline in host visitor relations community should control the number of visitors, modify their behavior by extending the season, spreading the busy seasons and adapting the resources. Separate, reasonable size car parking should be provided in order to avoid visitors parking at local’s windows. Most common negative impacts on socio- culture are tradition degradation, trivialization and when cultural events are turned into staged events. According to VisitScotland Statistics, Tourism in Scotland is worth approx ? 4bn, employs 9% of the workforce and pays more wages than oil, gas and whisky industries combined. Moreover it gives a chance for communities in rural areas such as Strathnagar village to have jobs and not to consider moving from the place they have been living happily for since birth. However, Tourism not only creates jobs in the sector, it also encourages growth in the primary and secondary sectors of industry. This is known as the multiplier effect which is how many times money spent by a tourist circulates through a country’s economy. The money spent by a tourist in Strathnagar village for example in a hotel would help to create jobs directly in the hotel, also would create jobs indirectly elsewhere in the economy. If hotel buys food from local farmer, that farmer can spend some of this money on clothes. The demand for local products increases as tourists often buy souvenirs, which increases secondary employment. The multiplier effect continues until the money eventually ‘leaks’ from the economy through imports – the purchase of goods from other countries, tourists not spending money at the destination, tour operators sending tourists on all- inclusive package and leaving the great deal of profit at tourists generating country not receiving. In Thailand estimated that 70% of all money spent by tourists ended up leaving Thailand (via foreign-owned tour operators, airlines, hotels, imported drinks and food, etc. ). The positive fact is that the employment level will rise in Strathnagar village and the tourists will use the services and spend money. Direct jobs will be available for tour guides, housekeeping, catering staff, and gardeners. Indirect jobs for joiners, builders and induced- improvements in health and transport services. However there will arise and negative aspects such as low wages, no highly skilled jobs, no chance to keep younger generation. Also village could be highly affected by seasonality; it is hard to attract tourists during the winter. Community might not get any support from council as it is a small and badly impacted by seasonality. There is a chance to extend the season or to attract visitors by launching traditional food, arts and crafts festivals and corporate events in Crafts and Arts Centre which might be a good way to minimize the seasonality. Dumfries and Galloway is a very popular tourist destination during the summer, but not so much in low seasons. The Art festival called Spring Fling was launched to attract visitors and it is on every April. However, in order to protect the natural and built environments that tourism is dependent on, certain measures should be in place. Visitor Management is an approach that which aims to protect environment (social, environmental) while providing for visitor enjoyment. Visitor Management can be at the Micro level (national, regional, or area) or at the Macro level (settlement, site or attraction). There are many organizations across the globe that is considered as the main tools for sustainability and managing tourism. Historical Scotland helps towards conservation and preservation of cultural and historic buildings, landscapes and sites. Visit Scotland provides signage, code of conducts to minimize negative impacts, national designed National Tourist routes, theme trails for tourists to navigate easily, increase the geographical spread and avoid unnecessary wandering. Also provides marketing, promotion to the area and encourage visitor behaviour through education and interpretation methods. Tourism Management Programmes (TMPs) are designed to benefit visitor, place and host by adopting a multifaceted planning approach. National Parks aims to conserve and enhance the natural beauty, wildlife and cultural heritage and promote opportunities for the understanding and enjoyment of the special qualities of National Parks by public. United Nations Educational, Scientific and Cultural Organization (UNESCO) that aims to create the conditions for dialogue among civilizations, cultures and peoples, based upon respect for commonly shared values. It contributes to sustainable development and intercultural dialogue through education, communication, culture and information. There are three main visitor management techniques used to overcome or minimize negative impacts from tourism developments: Control Volume of visitors: limit numbers, encourage alternative visiting times, extend tourist season Modify Behaviour of visitors: codes of conduct, interpretation, education Adapt resources: harden footpaths, construct purpose built facilities (walk- ways hides etc) The visitor management techniques can be divided in to two following forms: Hard measures occur when restricting physical and financial on access. (Parking fees, road closures, zoning, fencing, limited visitor numbers) Zoning and paid roads are common thing in big cities such as Moscow and London. Certain fees need to be paid in order to pass the bridge or enter other zone. Also hard measures are applied when during the festival or any other celebration the city centre is closed and any type of motor transport in not permitted. In Edinburgh that happens during the Hoghmoney when all action takes in the city centre. Soft measures – associated with encouraging desired behaviours rather than restricting undesirable ones. (Education, interpretation, marketing and promotion) In Scottish Boarders Forest District the soft measures has been implemented to manage the tourists and minimise the impacts from tourism activities. Signposting for mountain- trail has been provided. The Osprey Visitor Centre offers a variety of information and education for people of different ages. A lot of illustrative material is offered. Local volunteers are integrated in the educational activities. Available rangers on site to help and give needed advice. In Strathnagar village it is recommended to apply soft measure management techniques through education and interpretation. The signage should be provided to direct and guide visitors in the area. Moreover the community should consider establishing the Visitor Information Centre where leaflets, guides and verbal advice could be given to visitors. Also it is recommended to provide car parking facilities in order to avoid conflicts with locals as visitors may park on locals’ driveway. There are plenty examples for educating tourism suppliers, tour operators and visitors on sustainable tourism practice: Codes of Conduct for Visitors SNH outdoor access code The Code is based on three key principles and these apply equally to the public and to the land owners: Respect the interests of other people Care for the environment Take responsibility for your own actions Responsible access can be enjoyed over most of Scotland including urban parks, hills and woods, beaches, lochs, rivers and canals. VisitScotland Responsible Visitors Guide It is a guide for visitors to follow the simple steps to play the part in caring for our outstanding natural environment, fantastic wildlife and rich cultural heritage whilst supporting the local communities along the way. Codes of Conduct for tourism Suppliers Wild Scotland Wild Scotland produced Responsible Professional Wildlife Watching guide in order to provide a safe, professional and responsible wildlife watching experience for the tourists. VisitScotland Sustainability Team There is a clear mandate for VisitScotland to help drive sustainability within the tourism sector in Scotland. This is provided by the Scottish Government Economic Strategy and the Tourism Framework for Change, and is reflected in the VisitScotland Corporate Plan 2010/13. VisitScotland’s Sustainable Tourism Strategy 2010 – 2015 provides a clear rationale and plan for delivering our aspirations for sustainable tourism over the next five years. We will contribute to a more sustainable future for Scotland through taking direct action on issues under our control and playing an influencing role where this is not possible. This will include support for the implementation of sustainable tourism strategies at the national and local level. Business events programme The National Funding Programme complements the International Funding Programme and plays an integral role in developing domestic tourism across Scotland. By supporting events which take place outside the cities of Edinburgh and Glasgow, EventScotland is also growing Scotland’s wider events portfolio which forms the backbone of our events industry. Guidance Booklets The Business Waste Guidance Booklet is provided by VisitScotland for tourism businesses gives for tourism suppliers more detailed information on waste management and how to reduce your business waste. Tourist Signposting in Scotland- the purpose of this document is to explain which visitor facilities may be eligible for Tourist Signposting in Scotland and how to apply. Tourist Signposting is a fundamental part of providing a welcome for our visitors. In determining who is eligible for Tourist Signposting accreditation, VisitScotland uses Quality Assurance schemes to ensure that our visitors are directed to facilities that offer a consistent quality experience. Conclusion There are many positive and negative impacts on environment, socio- culture, economy from tourist activities and generally the travel and tourism industry. Tourism providers need to bear in mind that they are responsible for the damage the irresponsible tourism does and ensure that the experience for the visitors will be provided in sustainable and less harmful way Strathnagar is beautiful village with loads of potential to develop a sustainable tourism destination with a help of organizations involved.