Friday, October 25, 2019

Sense of Belonging Explored Through Literature Essay -- Literary Analy

The concept of belonging is deeply fused to humans’ interrelationships, with acceptance from others being the key to a sense of belonging. Numerous texts reflect the fact that engaging in relationships with others, including varying groups and cultures, is integral to a feeling of belonging. However other texts present ideas that suggest identity is the most integral aspect of belonging, or that in fact an introspective alienation from others is necessary to belong. This essay will discuss the importance of acceptance to belonging and also how other aspects hold equal value with reference to various texts, namely the poems ‘This is My Letter to the World’ and ‘I had been Hungry all the Years’ by Emily Dickinson, the artwork ‘The Two Fridas’ by Frida Kahlo, and the film ‘As it is in Heaven’ directed by Kay Pollak. Emily Dickinson’s poem ‘This is my Letter to the World’, presents an exploration of the poet’s alienation from society and her simultaneous desire to connect with it, hence displaying her need to belong through connections to others. Dickinson’s use of the pronouns, ‘this’ and ‘that’ in the first two lines of the poem immediately establishes Dickinson as an external entity isolated from society. This is further depicted in the contrast created between Dickinson’s ‘sweet countrymen’ and ‘me’ where the two phrases’ physical isolation on separate lines exemplifies their disconnectedness and hence demonstrates Dickinson’s alienation from the camaraderie connoted by ‘countrymen’. Further, in the line â€Å"the simple news that nature told† nature is personified to represent a Pantheistic God. As the ‘simple news’ is symbolic of Dickinson’s work , this places the poet as a vessel for nature and hence relegates Dickinson to a hig... ...na’s lessons to Daniel, demonstrate reciprocal relationships which again represent the integral importance of inter-connections. Hence overall the film contrasts the idea of belonging through religion which stifles emotion and identity, to human relationships which are shown as a life-giving force providing belonging through acceptance and understanding. (318) Overall, all these texts display different aspects of belonging. While ‘The Two Fridas’ and ‘As it is in Heaven’ affirm that acceptance from others and within communities is essential to belonging, Dickinson’s poetry overall suggests that identity is a more important aspect of belonging, and that in fact alienation from others can develop an inner belonging. Hence it can be seen that belonging is established through varying different mediums, and that acceptance is not solely its most important aspect.

Wednesday, October 23, 2019

Analyse and evaluate the validity of these two interpretations of the opposition to the Nazis in Germany during this period

The two extracts address the issue of youth opposition to the Nazis during the period 1933-1945. Source A an extract from an analysis â€Å"What was the extent of the opposition to Hitler's regime? † by S. J. Lee (1998) suggests that despite a centralised youth movement, the Nazis failed to maintain complete control and influence of all of Germany's youth. One consequence of this was the emergence of â€Å"alternative† and even opposition cultures and groups† among Germany's youth. Source B by Collier and Pedley writing in the text book â€Å"Germany 1919-1945† (2000) also identifies elements of dissatisfaction with the regime but implies that the affinity of young people with the Nazi dictatorship was â€Å"sustained†. Adolescents were not the only opposition provided by the youth, the students, especially those in Berlin and the major cities, where metropolitan lifestyles encouraged such behaviour were rife. The most notable was the White Rose movement, but there was numerous dissent from the ranks of the students, in the form of pamphlet distribution on the lines of anti-Nazism. The alternative groups that challenged the Hitler Youth did so out of resentment for the lack of liberty they had under the regime, and the emergence of the â€Å"jazz† and American trends such as swing and chewing gum made these people further affiliated with something other than Germany. Himmler, in a speech, gave the nazi view on these saw this as being unpatriotic, and said that all children listening to swing should be severely beaten, before being set arduous work. Frank McDonough states that although youths faced punishment and during the latter part of the war even death, the Anti-Nazi youth groups continued to operate and many of them teamed up with army deserters to attack the regime at the end of the war. The emergence of opposition to the Nazi regime amongst the youth created problems for the Nazis, Geoff Layton, in his book â€Å"Germany: The Third Reich 1933-45†, even saying that the youth contribution to crime soared by 300% from 1933 to 1939. This is true, increased regimentation, hours spent marching in army tradition bored many young Germans and it was clear that it was a form of army training and preparation. Old commanders of the Hitler Youth were out of touch with the youth. Many resented the fact that in 1939 it was made compulsory to join the Hitler Youth, which allowed the leaders of it to concentrate on indoctrination of the youth. The extract from source A, â€Å"the emergence of â€Å"alternative and even â€Å"oppositional cultures and groups† and lines two to three in source B refers to the â€Å"Edelweisspiraten† and the â€Å"Swing Jugend†. The former acted by going on camping trips in war time when travelling was strictly limited and singing insulting songs about Hitler and the Hitler Youth. Later as the war progressed however, we see this â€Å"alternative youth group† shielding army deserters and joining resistance groups that fought the Nazis, especially communists. This shows that overtime their adversity towards the regime increased. The latter, the â€Å"Swing Jugend†, set up illegal swing clubs and organised dances, showing a desire to ape the American/modern culture. Source A is an extract from an analysis into the opposition the Nazis faced, and was written by S. J. Lee; while Source B is from Collier and Pedley's book, â€Å"Germany 1919-1945†. The research that goes in to the work of academic historians is enough to ensure that to the best of the historian's ability, the source is correct; reading up on the subject in great detail, and reading from sources, judging their bias and reliability in the work they produce. The sources have both been written recently and so we can assume that the sources used are accurate and up-to-date. The following extract from source A, â€Å"deficiencies of the Hitler Youth†, is referring to the fact that not everybody was convinced with the Hitler Youth. It placed strong emphasis on military exercise and sport for boys, and home economics and motherhood for girls, which some resented. It also refers to the fact that the youth leaders were often old, going against the slogan â€Å"the youth should lead the youth†, and were out of touch with the youths in any case. Source A implies that the youth were the most socially deviant group in Germany, â€Å"Social deviance was most apparent among younger Germans† placing special emphasis on the working class youth. The Edelweiss pirates were scattered around the working class towns but shared an identity in the form of all wearing checked shirts, short dark trousers, white socks, a windbreaker and a metal edelweiss flower badge; effectively a uniform, and could be said to be a youth group themselves. They stood against the regimentation, rules and restrictions in the Hitler Youth and indeed disagreed with the regime itself, with the Raving Dudes based in Essen and the Navajos based in Cologne being closely linked to them. These facts help show the validity of source A, they actually proved to be opposition to the Nazis, and as is explained partook in a wide range of acts to belittle the regime. One of the main goals of the Edelweiss pirates was to challenge the Hitler Youth, they didn't merely dislike it, and they despised the members of it. Source B takes a different view; it is clear that M. Collier and P. Pedley think that the youth of Germany remained true to Nazism. It is has been established that these are academic historians, and that it is a recent production. The first line is fact, by 1939 there were indeed 7. 5 million Hitler Youth Members, claiming approximately 90% of the population of youths. It says that by 1939, The source mentions dissatisfaction with the Nazis with â€Å"young people became disaffected by growing regimentation, petty restriction and ineffective and ageing youth leaders. Also, the fact remains that these other groups remained a minority, as a whole representing only around ten percent of the population of the youth. Membership remained high in the Hitler Youth, through fear, both by parents and the children themselves, through them still being inspired due to the camaraderie in it, and by the fact that Hitler Youth members were far more employable in Germany by this time, especially in the civil service. So this shows that there was an â€Å"affinity of young people with the dictatorship† and it was upheld. My knowledge shows that the closing line of source B is correct, Hitler's staunchest supporters were indeed children, and it was they who fought for him tooth and nail in the final days of the war on the streets of Berlin. The sources do also have bad points. Criticisms applying to both extracts given are that they are both edited, this means the sources are not complete and therefore, lacking the context in which the source is set, one could be missing the full picture of what it is trying to portray. The sources underestimate the extent to which some youths acted against the regime. Geoff Layton, in his book â€Å"Germany, 1933- 1945†³, says that twelve youths were hanged publicly in 1944 for attacking military targets and the assassination of a Gestapo officer. The sources seem to avoid altogether opposition from students in universities, as we must not forget this proportion of the youths. The most famous of which was the White Rose Movement, Sophie Scholl, her brother Hans Scholl and a professor named Karl Huber at Munich University, distributing pamphlets containing anti-nazi propaganda and they also wrote graffiti on walls throughout major cities but mainly in Munich. The name of Germany will be tainted forever unless the youth arises †¦ by annihilating these torturers†, this is an extract from the white rose movement manifesto, February 1943, referring to crushing the nazis. Also in February 1943, Paul Giesler, the gauleiter of Munich, delivered a blunt speech to the students ridiculing the males saying they were to â€Å"physically unfit † for service in the army, and told the females to â€Å"stop wasting time reading books† and produce children for the Fuhrer. This resulted in a full scale riot against Nazism, but was quickly put down, though it is still a notable event as it was the first public demonstration against the Nazis since 1933. I feel it is important not to overlook the students when considering youth opposition, as students in the metropolitan cities had very liberal ideas, and partook in resistance to the regime. However, while Source A places emphasis on the working class as opposition groups among youth, the Swing youth movement consisted of mainly the upper-middle class affluent youth who desired and craved for the swing music that was big in America. It was these who could afford to get gramophones and import music recordings. The swing dances were attended by up to six thousand people at a time; showing their popularity and it can be seen that this feeling of resentment towards Nazi restrictions was widespread, regardless of social standing. Source A blames the lack of imagination of the Hitler Youth for the springing up of alternative youth groups; where as the Hitler Youth achieved 90% membership of all youth. This did not further decline much as the war went on, suggesting that those who joined tended to stay. With Source B, the following extract â€Å"young people remained Hitler's staunchest supporters†, in source B, suggests that M. Collier and P. Pedley do not agree with lots of historians including F. McDonough, with their view that the youth provided a strong base of severe opposition to the Nazis and the war effort. An instant drawback in source B is that the source is from a book that is very general, covering lots of topics in Germany from 1919-1945, so is not specialised in opposition. To conclude, I would like to point out that Hitler placed the utmost importance on controlling and converting the youth to the Nazi cause even going so far in one speech to say people hostile to the regime were unimportant as â€Å"your child belongs to us already†, he saw them as the future of Nazism. The presence of these â€Å"counter-cultural† groups, (for example, the Edelweisspiraten), therefore, were seen as a failure to Hitler, and as they were deemed so important their opposition was dealt with brutally. This fact means that the youths were bold and brave in taking place in even the most trivial resistance. The fact that these youths counted for a substantial minority of the population, especially in large German cities such as Dusseldorf and Munich shows that there was more than an element of opposition, and this got worse as the war went on and the youths started to assist the allied war effort. The idea that the Nazis were achieving a Volksgemeinschaft falls down here as well, as these groups showed a desire to have a separate and individual cultural identity. This shows that there were non-conformists, and as source B says, even though there were 7. 5 million Hitler Youth members in 1939, youth enthusiasm for the regime did fall, even before the collapse of the regime. So the sources are proven to be reliable to a certain extent and are to be trusted in an evaluation of the opposition that the Nazis faced; though more sources are needed to give a substantiated judgement on the opposition which will enable us to gain a fuller picture of the topic.

Tuesday, October 22, 2019

The Largest Scandal In Corporate History Accounting Essay Example

The Largest Scandal In Corporate History Accounting Essay Example The Largest Scandal In Corporate History Accounting Essay The Largest Scandal In Corporate History Accounting Essay The autumn of Enron Corporation in early 2002 shortly after it was named as the America s most advanced company from 1996 to 2001 by Fortune magazine, was a immense bankruptcy instance that took topographic point in the American history, and its stock monetary value had plummeted near to zero. after that it is Enron is known as a greed and fraud. Enron was the operating in Energy sector and subsequently he expanded his concern in to assorted field such as natural gas and electricity operation and gas grapevine web.[ 2 ]The ground for the ruin of Enron was the usage of the specific purpose entities ( SPV s ) to prosecute in off balance sheet activities, Enron fundamentally used the SPV s to pull strings fiscal consequences.[ 3 ] Enron s beginnings day of the month back to 1985 when it began life as an interstate grapevine company throughA the amalgamation with Houston Natural Gas and Omaha-based Intermonth. Kenneth Lay, the main executive officerA of Houston natural gas, A was the president. From the grapevine sector, Enron began traveling into new Fieldss. In 1999, the company launched its broadband services unit and Enron Online, the company s web site for trading trade goods, which shortly became the largest concern site in the universe. About 90 per cent of its incomeA finally came from trades over Enron Online. Growth for Enron was rapid.A In 2000, the company s one-year gross reachedA $ 100 billion US. ItA ranked as the seventh-largest company on the Fortune. The company s stock monetary value peaked at $ 90 US. However, clefts began to look in 2001. In August of that twelvemonth, Jeffrey Skilling, a driving force in Enron s revamp and the company s Chief executive officer of six months, announced his going. In 2001, Enron reported a loss of $ 618 million, its first quarterly loss in four old ages, and the U.S. Securities and Exchange Commission launched an probe into investing partnerships led by Fastow. That probe would later demo that a complex web of partnerships was designed to conceal Enron s debt. By late November, the company s stock was down to less than $ 1 US. Investors had lost one million millions of dollars.[ 4 ] Enron grew so quickly widening their concern to up to 22, 000 employees, in assorted industries.[ 5 ]Company engaged in to a batch of concern, for which it required a immense sum of money for gas and oil concern and for that they utilised the particular purpose entities, which was a immense move.[ 6 ]Enron had an upper manus into traveling in a batch of other concern because it was already involved in the gas and oil concern, the company know a batch more than the other rivals.[ 7 ] Enron s ruin in the 2001, as because of these issues, luck concern magazine foremost raises the inquiry How, precisely, does Enron do its money? Enron employee, sherron Watkins, meets Lay to alarm him to her concerns about dodgy finance and accounting patterns at the house. However in, October Enron shocks the markets by denoting a $ 638m loss for the past three month, and write-downs deserving $ 1.2bn ; three yearss subsequently the US stock market watchdog launches an enquiry into Enron s fundss. A hebdomad subsequently Fastow is sacked. Enron agrees to be bought by rival house Dynegy. Shortly thenceforth Enron announces even further losingss. As Enron s portion monetary value falls below $ 1, Dynegy breaks off the coup detat negotiations and in December, Enron declares itself belly-up.[ 8 ]Enron was considered insolvent, after that a batch of inquiries raised, that whether the portions were overpriced.[ 9 ] After the thaw down of the portions it was declared one of the biggest bankruptcies and many fiscal experts had a batch of review to it, `Deakin stated that the ground for the failure can be the accounting methods the struggle among the senior direction, fiscal norms, misreporting of fiscal histories, badly damaged the market assurance and the utmost variegation of concern were some of the factors which led to the company being insolvents.[ 10 ] The grounds for the down autumn can be considered to be the accounting method, `Fusaro and miller` , stated that the fiscal establishments have got into problem when they have misinterpretated the figures generated by grade to pattern mechanism, by reading the values as existent monetary value from the bing market. Enron made the same error, and a peculiar point when their net income started to fall, they even manipulated the theoretical account in a thrust to make a positive image for the company and their earning.[ 11 ]Another error can be the SPE where there were structured in such a manner that the operated as off balance sheet points.[ 12 ]Internal disciplinary issues were of a concern that the employee s had insecurity about their occupations and traveling into so many Fieldss at the same clip and off from company s aims was besides one of the factors that led to Enron ruin. After that assorted ordinance were made within the US and UK, which shall be discussed in the following portion nevertheless the Enron ruin could be that the increased usage of the information engineering and the growing of operational complexness were noticed because of the market competition, and keep a adherent is a challenge for all the industries. `John argues that the compensation bundles granted to Enron s top executives gave them highly high-octane inducements to concentrate on the portion monetary value. This contributed to their willingness to misstate the fiscal personal businesss of the company so as to delight analysts and investors. `Skeel comparisons this with the behavior of errant executives argues that in each instance, the jobs were caused by a combination of a civilization in which risk-taking by executives was linked to honor with inordinate competition. These encouraged directors to take ever-increasing gambles.[ 13 ]However these factors led to the ruin of the Enron Company. Measure the alterations in Torahs which were implemented in the US after this dirt. Are at that place tantamount executions in the UK? The Enron instance was the biggest in a series of dirts that damaged the repute of corporate America. As a direct consequence the US Congress passed a tough new jurisprudence, called Sarbanes-Oxley, which imposed stricter regulations on hearers and made corporate managers reprehensively apt for lying about their histories.[ 14 ]The ground for the reform was to reconstruct the public assurance on the stock markets which was affected by the Enron dirt, which enhanced the independent operation ability of the managers and hearers which could aline managerial operations to the best involvement of their stockholders.[ 15 ] There have been a batch of alterations made in the US ordinance after the Enron ruin, a few of the alterations were the of import 1s, new demand to hold the audit commission which should include a fiscal expert, hearers which comprise of managers, periodic studies on the company operation, internal effectual control, demand of corporate attorneies to describe any suspected force of security, prohibition on giving directors and managers company loans and limitations on stock gross revenues by executives during certain black out period.[ 16 ] S ( 301 ) of SOX Act[ 17 ], it directs the national security exchange, to forbid the listing of any company that does non put in an audit commission. S ( 202 ) SOX Act[ 18 ], nevertheless, requires the audit commission to pre O.K. all audit and most non-audit services. S ( 203 ) of SOX Act provides that most accounting houses may non supply audit services to a publically traded company, normally referred to as an issuer, if the lead audit spouse or the reexamining audit spouse has performed audit services for the issuer in each of the issuer s old five financial old ages.[ 19 ]S ( 302 ) of SOX Act[ 20 ], Management appraisal of revelation controls, revelation of information to the SEC. S ( 402 ) SOX Act, states direction appraisal of internal controls over fiscal coverage.[ 21 ] The Sarbanes Oxley promises a long term benefit investors will confront lower hazard of losingss from fraud and larceny, mere dependable fiscal study, greater transparence and answerability. The economic system will profit because better allotment of resort and faster growing.[ 22 ]These and similar suggestions are frequently reflected in the treatment about new Torahs and in the concluding legal model itself. The prostration of Enron influenced policies related to corporate administration in many states, but the strongest and quickest reactions were in the USA and the UK. Morrison ( 2004 ) summarizes the chief US legal responses. In the USA, corporate administration is regulated by several governments. Corporations are capable to federal statute law, SEC regulations and province Torahs. The most comprehensive reform of corporate administration jurisprudence since the Securities and Exchange Act of 1934 was the Sarbanes-Oxley Corporate Reform Act of 2002 ( SOA ) .As Morrison ( 2004 ) notes, SOA is non a new codification of corporate administration, but instead a set of statutory reforms refering fiscal controls, scrutinizing and accounting. In a nutshell, most of the commissariats of SOA concern the independency of members of the audit commission, on hearers executing certain types of non-audit work, a alteration of accounting criterions for debts of particular purpose entities, the revelation of off-balance sheet minutess and the protection of alleged whistle blowers[ 23 ].By contrast the UK the fiscal coverage reappraisal panel will be granted powers under the companies ( audit probe and community enterprise Act 2004 to necessitate the companies officer and employees to supply the information it needs to transport on with the probe into the company, the secretary of the province has greater power to direct a supervisory organic structure.[ 24 ] Harmonizing to SOA, the CEO and the CFO must besides attest one-year studies, and may confront condemnable punishments in instances of foolhardy enfranchisement. SOA besides prohibits personal loans to managers and disgorges incentive-based compensations and stock gross revenues net incomes if histories are overstated. It besides requires senior fiscal officers to unwrap their corporate codification of moralss.[ 25 ]Under the UK jurisprudence 2004 Act, the secretary of the province can necessitate more elaborate revelation by the listed companies of the audit and non audit services provided by their hearer and with respects to the loan under the S ( 330 ) of 1985 Act, UK jurisprudence restricts loans to managers and individual connected with them, whereas the US jurisprudence extends to senior executive officer who are non board member, nevertheless the US jurisprudence does non hold so many exclusions.[ 26 ] There is an ability of the SEC to forbid the individuals from functioning as a manager nevertheless under the UK jurisprudence there is Director Disqualification Act ( 1986 ) which has similar powers. There are nevertheless steps from Independence of audit commission and their effectivity and under the UK really similar commissariats can be seen under the combined codification and Smith Guidance. Critics besides objected that the Higgs Report recommendations could ensue in the application a One-size-fits-all templet to companies that are in kernel different. However, sing the comply or explain rule maintained by the Higgs Report, this expostulation could be dismissed because it is after all up to the companies to convincingly explicate to the Shareholders their divergences from the Combined Code. In September 2002, another group chaired by Sir Robert Smith was set up to reexamine and develop regulations for audit commissions to be included in the Combined Code. Based on both the Hi ggs Report and the Smith Report, the UK authorities delegated the Financial Reporting Council to take the studies recommendations into history when outlining the new Combined Code.[ 27 ] The first demand demands greater answerability of top direction, as recommended by stakeholder theoreticians, while the undermentioned two could be seen as alterations of the original stockholder model.SOA does non turn to the job of independent board managers, per Se. Neither does modulate equity-based compensation. These issues are nevertheless dealt with in the updated 2002 NYSE Listing Standards. Harmonizing to which, the bulk of the board should non hold any stuff relationship with the company, former employees of the company and its hearer must wait five old ages before functioning on the board, the audit commission must hold exclusive duty for engaging the audit house and stockholders must O.K. all share-based compensation. Dewing and Russell ( 2003 ) sum up the legal responses to Enron and similar dirts in the UK. Long before Enron s death, the Cadbury Report of 1992 was the first ad hoc survey that reacted to the lifting importance of corporate administration. Its findings were incorporated in the alleged Combined Code. In 2002, Derek Higgs was chosen by the UK authorities to reexamine the function and effectivity of non-executive managers. The Higgs Report maintained the comply or explain rule established by the Cadbury Report. Furthermore, Dewing and Russell ( 2003 ) see the followers as the most controversial, a senior independent manager should be identified, at least half of the members of the board should be independent non-executive managers ; the senior independent manager should go to a sufficient figure of the regular meetings of direction with major stockholders to develop a balanced apprehension of the subjects, issues and concerns of stockholders.[ 28 ] The UK has implemented alterations after the US act and they have been, the purpose for manager to supply hearer with right information. The new governments were set out in the Companies Audit Investigations and Community Enterprise Act ( 2004 ) , which ensures to hold more rigorous security steps in the truth of the records and that the managers need to supply the right information to the hearer if they do it negligently in that instance they can fined or imprisoned, another major alteration that could hold been seen was that the authorities could look into the company s record, nevertheless companies are obliged to guarantee control and efficiency over the process by these company jurisprudence process.[ 29 ] These recommendations aimed to better the board s liberty, make the determination doing procedure more transparent, and prevent struggles of involvement. One of the chief unfavorable judgment was that the restraint that half the board members be non-executive managers could forestall the publicity of gifted executives, and consequence in cumbersome boards and poorer company public presentation.[ 30 ] Wordss: 2550 BIBLOGRAPHY Books: Eilis Ferran, Principles of corporate Finance jurisprudence , Third edition, Oxford University Press ( 2008 ) Fusaro, P. C. and Miller, R. M. ( 2002 ) What Went Wrong at ENRON: Everyone s usher to the largest bankruptcy in U.S. history ( First Edition ) . New Jersey, John Wiley A ; Sons, Inc Fox, L. ( 2003 ) ENRON The Rise and autumn ( First Edition ) . New Jersey, John Wiley A ; Sons, Inc Deakin, S. and Konzelmann, S. J. ( 2004 ) Corporate Administration: Learning from Enron . Vol 12 Issue 2, Pages 134 142. Oxford, Blackwell Publishing Ltd Matthew J. 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