Rita Price, Writer For The Columbus Dispatch, Recounts

Rita Price, writer for The Columbus Dispatch, recounts a horrific story about siblings who suffered numerous accounts of abuse. After being beaten with baseball bats, burned with irons, starved, and forced to drink their own urine, the Ferguson children were finally able to come forward and testify against their adoptive parents in order to send them to prison. The children did not believe they had a voice, and the abuse went unnoticed for years. The Ferguson children, along with many others in similar situations, do not feel they have anyone to turn to. After going through foster care systems and the adoption process, the children had already experienced large amounts of change and stress, only to be left with negligent parents. In†¦show more content†¦Multiple visits are scheduled between the child and adoptive parents and, finally, the child can be placed in the home. Even though the adoption process seems extensive, there are still faults within the system. A nine year old in Oregon was removed from her home by child protective services in 2010 and placed into the care of Kamlo and Dwight Reed. Even though the state Department of Human Services allegedly knew that Dwight had been accused of sexually abusing a another foster child, the adoption still went through. After the Dwight couple abused the young girl sexually, physically, and emotionally, a a guardian who was court-appointed for the child filed a lawsuit against the department in 2016. If the agency had looked into the allegations, the child would have likely been saved from suffering through years of abuse by being placed into a different home. The social service workers receive a large amount of cases each year. According to the U.S. Children s Bureau, children protection agencies received nearly 3.6 million reports of abuse or neglect concerning 6.6 million children; however, the agency only reported roughly 702,000 children who suffered from abuse, including 1,580 children who died. The number of cases reported is less than  ¼ of the cases received. If the agency discovered some of the 1,580 cases quicker, adolescent deathsShow MoreRelatedOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pagesthe 1840s to more than a million by 1914) and steamers (whose tonnage increased twenty times over the same period). These transportation advances then made possible the movement of even more people and of the heavy or bulky commodities with low price per weight or mass that came to make up much of global trade. The trading, extraction, and processing of these commodities then required even more migrants. Both flows, of goods and people, have thus moved in tandem— although not always in the same

Chapter 19 Solutions Free Essays

Chapter 19 Completing the Audit / Postaudit Responsibilities |Learning Check | 19-1. The three categories of activities in completing the audit are (a) completing field work, (b) evaluating the findings, and (c) communicating with the client. 19-2. We will write a custom essay sample on Chapter 19 Solutions or any similar topic only for you Order Now The activities involved in completing the field work are (a) making subsequent events review, (b) reading minutes of meetings, (c) obtaining evidence concerning litigation, claims, and assessments, (d) obtaining client representation letter, and (e) performing analytical procedures. 19-3. a. Subsequent events are events that occur between the balance sheet date and the issuance date of the auditor’s report (which is not the same as the date of the report) that may affect the financial statements on which the report is rendered. The subsequent events period extends from the balance sheet date to the end of field work on the engagement. b. The types are: †¢ Type 1 consists of those events that provide additional evidence with respect to conditions that existed at the date of the balance sheet and affect the estimates inherent in the process of preparing financial statements. Type 2 consists of those events that provide evidence with respect to conditions that did not exist at the date of the balance sheet but arose subsequent to that date. †¢ Type 1 events require adjustment of the financial statements. Type 2 events require disclosure, and in very material cases, by attaching pro-form data to the financial statements. c. The auditor is required by GAAS to search for and to evaluate subsequent events up to the date of the auditor’s report, which should be as of the end of field work. This responsibility is discharged by (1) being alert for subsequent events in performing year-end substantive tests after the balance sheet date, and (2) performing specific procedures at or near the completion of field work. 19-4. a. Regarding litigation, claims, and assessments (LCA), the auditor should obtain evidential matter on †¢ The existence of a condition, situation, or set of circumstances indicating an uncertainty as to the possible loss to an entity arising from the LCA. The period in which the underlying cause for legal action occurred. †¢ The degree of probability of an unfavorable outcome. †¢ The amount or range of potential loss. b. A letter of audit inquiry is a letter sent by management to the company’s outside legal counsel requesting the lawyer to send specified information directly to the auditor about LCA against the company. The letter is the auditor’s primary means of obtaining evidence about LCA. c. When the lawyer fails to respon d, the auditor has a scope limitation. Depending on materiality, the auditor will express either a qualified opinion or a disclaimer of opinion. 19-5. a. The objectives of a â€Å"rep† letter are: (1) confirm oral representations given to the auditor, (2) document the continuing appropriateness of such representations, and (3) reduce the possibility of misunderstandings concerning management’s representations. b. When the auditor is unable to obtain a rep letter or support a management representation that is material to the financial statements by other audit procedures, there is a scope limitation. Depending on materiality, the auditor will express either a qualified opinion or a disclaimer of opinion 19-6. a. The objectives of an overall review are to assist the auditor in (1) assessing conclusions reached in the audit and (2) evaluating the financial statement presentation taken as a whole. b. The review should be made by an individual having comprehensive knowledge of the client’s business and industry. Normally, either the partner in charge of the audit or the top manager on the engagement makes the review. c. Analytical procedures performed during the final stages of the audit should be †¢ Applied to critical audit areas identified during the audit. †¢ Based on financial statement data after all audit adjustments and reclassifications have been recognized. As in other cases, the data may be compared to (1) expected company results, (2) available industry data, and (3) relevant nonfinancial data. 19-7. a. The two objectives in evaluating the findings are determining (1) the type of opinion to be expressed and (2) whether GAAS has been met in the audit. . Four steps in meeting these objectives are: †¢ Making a final assessment of materiality and audit risk. †¢ Making a technical review of financial statements. †¢ Formulating an opinion and drafting the audit report. †¢ Making final review(s) of the working papers. 19-8. a. The purposes of the auditor’s final assessment of materiality and audit risk are to determine whether (1) the auditor’s prelim inary judgments concerning materiality have been met and (2) audit risk is at an acceptable level to warrant the expression of an opinion. . Known misstatement is an uncorrected misstatement in an account identified through substantive tests of details of transactions and balances. Likely misstatement is the total error in an account resulting from (1) known misstatements, (2) projected uncorrected misstatements estimated through audit sampling techniques, and (3) estimated misstatements detected through analytical procedures and quantified by other auditing rocedures. Aggregate likely misstatement is the sum of likely misstatements in all accounts. 19-9. a. Professional standards establish a responsibility for the auditor to evaluate whether there is substantial doubt about the client’s ability to continue as a going concern for a reasonable period of time, not to exceed one year beyond the date of the financial statements being audited (generally one year from balance sheet date). Ordinarily, information that would raise substantial doubt about the going concern assumption relates to the entity’s inability to continue to meet its obligations as they become due without substantial disposition of assets outside the ordinary course of business, restructuring of debt, externally forced revisions of its operations, or similar actions. b. The auditor normally evaluates whether there is substantial doubt about the client’s ability to continue as a going concern based on the results of normal audit procedures performed in planning, in gathering evidence to support various audit objectives, and in completing the audit. . If the auditor concludes that substantial doubt exists, he or she should consider the need for the following disclosures: †¢ Pertinent conditions and events giving rise to the assessment of substantial doubt about the entity’s ability to continue as a going concern for a reasonable period of time. †¢ The possible effects of such conditions and events. †¢ Management’s evaluation of the significance of those conditions and events and any mitigating factors. †¢ Possible discontinuance of operations. †¢ Management’s plans (including relevant prospective financial information). n  3 †¢ Information about the recoverability or classification of recorded asset amounts or the amounts or classification of liabilities. d. If, after considering identified conditions and management’s plans, the auditor concludes that substantial doubt about the entity’s ability to continue as a going concern for a reasonable period of time remains, the audit report is normally an unqualified audit opinion with an explanatory paragraph about the uncertainty (following the opinion paragraph) to reflect that conclusion. The auditor’s conclusion about the entity’s ability to continue as a going concern should be expressed through the use of the phrase â€Å"substantial doubt about its (the entity’s) ability to continue as a going concern. † If the auditor concludes that the entity’s disclosures with respect to the entity’s ability to continue as a going concern are inadequate, a departure from generally accepted accounting principles exists. This may result in either a qualified (except for) or an adverse opinion. 19-10. The technical review of the financial statements includes matters pertaining to the form and content of each of the basic statements as well as to required disclosures. Most CPA firms use separate checklists for SEC and non-SEC clients. The auditor who performs the initial review of the financial statements completes the checklists. The manager and partner in charge of the engagement (in the case of a publicly held client then review the checklists, a partner who was not a member of the audit team) reviews them again. 19-11. a. The opinion to be expressed is determined by the partner in charge of the engagement. The decision is made on the basis of the findings made by the audit team during the audit. b. Proposed adjustments and disclosures are discussed with the client and differences are resolved. Ordinarily, agreement is reached and an unqualified opinion can be expressed. 19-12. a. The primary reviewers and the nature of their reviews are: |Reviewer |Nature of Review | |Manager |Reviews working papers prepared by seniors and reviews some or all of the working | | |papers reviewed by seniors. |Partner in charge |Reviews working papers prepared by managers and reviews other working papers on a | |of engagement |selective basis. | b. The engagement partner’s review of the working papers is designed to obtain assurance that †¢ The work done by subordinates has been accurate and thorough. †¢ The judgments exercised by subordinates were reasonable and appropriate in the circumstances. †¢ The audit engagement has been completed in accordance with the conditions and terms specified in the engagement letter. All significant accounting, auditing, and reporting questions raised during the audit have been properly resolved. †¢ The working papers support the auditor’s opinion. †¢ Generally accepted auditing standards and the firm’s quality control policies and procedures have been met. c. The second partner may be more objective than the partner on the engagement. Thus, the second partner review provides additional assurance that GAAS have been met. Second partner reviews are mandatory for SEC registrants. 19-13. The auditor’s communications with the client at the conclusion of the audit involve the audit committee of the board of directors (or the board directly) and management. 19-14. a. Reportable conditions represent significant deficiencies in the design or operation of the internal control structure, which could adversely affect the organization’s ability to record, process, summarize, and report financial data consistent with the assertions of management in the financial statements. The magnitude of a reportable condition determines whether it is also a material weakness. A material weakness is defined as a reportable condition in which the design or operation of the specific internal control structure elements does not reduce to a relatively low level the risk that misstatements in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned duties. b. A report issued on reportable conditions should: †¢ Indicate that the purpose of the audit is to report on the financial statements and not to provide assurance on the internal control structure. Include the definition of reportable conditions. †¢ Include the restriction on distribution (e. g. restricted to the audit committee, management, and others within the organization). In addition, the reportable conditions should be described in one or more separate paragraphs. 19-15. When the auditor separately identifies and describes material weaknesses in his or her report, two additional paragraphs are required. The first paragraph should contain a definition of the term material weakness and a description of the reportable conditions that are material weaknesses. The second additional paragraph should describe the limitations of the auditor’s work, noting specifically that the auditor’s consideration of the internal control structure would not necessarily disclose all matters considered to be material weaknesses. 19-16. a. The communication may be oral or written, and it may occur during or shortly after the audit. b. The communication with the audit committee may include such matters as †¢ Auditor’s responsibilities under GAAS. †¢ Significant accounting policies. †¢ Management judgments and accounting estimates. †¢ Significant audit adjustments. Disagreements with management. †¢ Consultation with other accountants. †¢ Major issues discussed with management prior to retention. †¢ Difficulties in performing the audit. In addition, the auditor must communicate reportable conditions. 19-17. a. The purpose of a management letter is to provide management with recommendations for improving the efficiency and effectiveness of its operations. b. A management letter may include comments on †¢ Internal control matters that are not considered to be reportable conditions. †¢ Management of resources such as cash, inventories, and investments. Other value-added recommendations on how to improve organization performance. †¢ Tax related matters. 19-18. a. The auditor has no responsibility to make inquiry or to perform any auditing procedures on subsequent events occurring after field work but before issuance of the report. When a situation comes to the auditor’s attention, he or she is required to evaluate the item and consider its effect on the report that is being issued. b. The auditor may use the event date as the date of the auditor’s report provided all subsequent events review procedures are performed for the period between the original report date and the event date. Alternatively, the auditor may use dual dating in which the report contains two dates: (1) the original date of the report, and (2) a date that refers to the subsequent event that has occurred between the original date of the report and the date of its issuance. In this case, it is not necessary to extend performance of all subsequent events review procedures through the later date except as to the particular event giving rise to the dual dating. 19-19. a. The auditor has no responsibility for the postaudit discovery of facts existing at the date of the audit report. However, when the auditor becomes aware of such facts and the facts may have affected the report that was issued, he or she must ascertain the reliability of the information. b. When the client refuses to make the necessary disclosures, the auditor should notify each member of the board of directors of such refusal and take the following steps to prevent further reliance on the audit report: †¢ Notify the client that the audit report must no longer be associated with the financial statements. Notify the regulatory agencies having jurisdiction over the client that the report should no longer be relied on. †¢ Notify (generally via the regulatory agency) each individual known to be relying on the statements that the report should no longer be relied on. 19-20. a. When the auditor has been able to make a satisfactory investigation and has determined that the information is reliable, he or she should describe the effects the subsequently acquired information would have had on th e financial statements and the auditor’s report. b. When the client has not cooperated and the auditor has been unable to make a satisfactory investigation, without disclosing the specific information, the auditor should (1) indicate the lack of cooperation and (2) state that if the information is true, the audit report should no longer be relied on. 19-21. a. The auditor has no responsibility to make any retrospective review of his or her work. However, when knowledge is obtained of possible omitted procedures, the auditor should assess their importance to his or her ability to support the previously expressed opinion. b. The auditor may find that he or she (1) can support the opinion or (2) cannot support the opinion. In the latter case, the auditor should perform the omitted procedures and if necessary prevent further reliance on the report. |Objective Questions | |19-22. |1. b |2. a |3. c | | | |19-23. |1. a |2. b |3. b |4. c | | |19-24. |1. a |2. c |3. b | | | |Comprehensive Questions | 19-25. (Estimated time – 20 minutes) . The first type of subsequent events includes those events that provide additional evidence concerning conditions that existed at the balance sheet date and affect the estimates inherent in the process of preparing financial statements. This type of subsequent events requires that the financial statements be adjusted by any changes in estimates resulting from the use of such additional evidence. The second type of subsequent events consists of those events that provide evidence concerning conditions that did not exist at the balance sheet date but arose subsequent to tha t date. These events should not result in adjustment to the financial statements but may be such that disclosure is required to keep the financial statements from being misleading. b. The auditing procedures Green should consider performing to gather evidence concerning subsequent events include the following: †¢ Compare the latest available interim statements with the financial statements being audited. †¢ Ascertain whether the interim statements were prepared on the same basis as the audited financial statements. Inquire whether there was any significant change in the capital stock, long-term debt, or working capital to the date of inquiry. †¢ Inquire about the current status of items in the audited financial statements that were accounted for on the basis of tentative, preliminary, or inconclusive data. †¢ Inquire about any unusual adjustments made since the balance sheet date. †¢ Read or inquire about the minutes of meetings of stockholders or the board of direct ors. †¢ Inquire of the client’s legal counsel concerning litigation, claims, and assessments. Obtain a management representation letter, dated as of the date of Green’s report, as to whether any subsequent events would require adjustment or disclosure. †¢ Make such additional inquiries or perform such additional procedures as Green considers necessary and appropriate. 19-26. (Estimated time – 30 minutes) a. 1. A subsequent events review is used to provide reasonable assurance that the auditor is aware of significant events that have a material effect on financial statements. These are events that have occurred after the date of the financial statements but before the issuance of the audit report. 2. If the subsequent event is one that provides additional evidence concerning conditions existing at the date of the financial statements, then the financial statements must be adjusted. If the subsequent event is one that provides evidence concerning conditions that arose after the date of the financial statements, disclosure is required. b. 1. The auditor obtains written representations from the client as part of the evidence gathered to meet the third standard of field work. The purpose of these written representations by management is to †¢ Confirm oral representations given to the auditor. Impress on management that it has the primary responsibility for the financial statements. 2. The client representation letter may include statements concerning the following matters: †¢ Completeness and availability of the accounting records and minutes of meetings of shareholders, directors, and committees. †¢ Absence of unrecorded transactions and errors and irregularities in t he financial statements. †¢ Existence of related party transactions or contingencies. †¢ Plans or intentions that may affect the carrying value of assets and liabilities. . 1. The purpose of the management letter is to communicate to management the auditor’s recommendations regarding improvements in the efficiency and the effectiveness of matters that came to the auditor’s attention during the audit. 2. Three major subjects that may be addressed in the management letter include the following. †¢ Internal control structure weaknesses that are considered immaterial. †¢ Improvements to the accounting and information system. †¢ Improvements to the internal controls related to achieving the objectives of the organization. 9-27. (Estimated time – 25 minutes) |Item No. | |Required Disclosure or | | |Audit Procedures |Entry and Reasons | |1. |Goods in-transit would be detected in the course of the |The receipt of the goods provides additional e vidence with | | |auditor’s review of the year-end cutoff of purchases. The |respect to conditions that existed at the date of the balance | | |auditor would examine receiving reports and purchase invoices|sheet and hence the financial statements should be adjusted to| | |to make certain that the liability to suppliers had been |take into account such additional information. | | |recorded for all goods included in inventory, and that all | | | |goods for which the client was liable at year end were | | | |recorded in inventory. | |2. |Settlements of litigation would be revealed by requesting |Settlements of litigation would require an adjustment of the | | |from the company’s legal counsel a description and evaluation|financial statements since the events that gave rise to the | | |of any litigation, impending litigation, claims, and |litigation had taken place prior to the balance sheet date. | |contingent liabilities of which he or she has knowledge that | | | |existed at the date of the balance sheet being reported upon,| | | |together with a description and evaluation of any additional | | | |matters of a like nature which come to his or her attention | | | |up to the date the information is furnished. A review of cash| | | |disbursements for the period between the balance sheet date | | | |and completion of field work may also reveal evidence of the | | | |settlement. | | | | | | | | | | | | | | | | | | | | | | | | | |3. |The purchase would normally be Revealed in general |The purchase of a new business is not an event that provides | | |conversations with the client and would further be detected |evidence with respect to conditions existing at the balance | | |by reading the minutes of meetings of stockholders, |sheet date; hence, it does not require adjustments in the | | |directors, and appropriate committee. In addition, because |financial statements. However, such an event would normally be| | |the amount paid is likely to be unusually large in relation |of such importance that disclosures of it is required to keep | | |to other cash disbursements, a review of cash disbursements |the financial statements from being misleading. If the | | |for the period between the balance sheet date and completion |acquisition is significant enough, it might be advisable to | | |of field work is likely to reveal such an extraordinary |supplement the historical statements with pro-forma statements| | |transaction. Moreover, because a purchase of a business |indicating the financial results if the two firms had been | | |usually requires a formal purchase agreement, the letter from|consolidated for the year ending December 31, 19XO. Otherwise,| | |the firm’s legal counsel would probably have revealed the |disclosure in footnotes to the financial statements would be | | |purchase. |adequate. Occasionally, a situation of this type may have such| | | |a material impact on the entity that the auditor may wish to | | | |include in the audit report an explanatory paragraph directing| | | |the reader’s attention to the event and its effect. | |4. Inventory losses attributable to a flood would be brought to |Losses attributable to floods subsequent to the balance sheet | | |the auditor’s attention through inquires and discussions with|date to not provide in formation with respect to conditions | | |corporate officers and executives. Moreover, the auditor |that existed at the bal ance sheet data; hence, adjustment in | | |would know the location of the plants and warehouses of |the financial statements is not required. However, because the| | |clients and upon becoming aware of any major floods in such a|losses are material, they should be revealed in footnotes to | | |location, he or she would investigate to determine if the |the financial statements. Occasionally, situation of this type| | |client’s facilities had suffered any damage. may have such a material Impact on the entity that the auditor| | | |may wish to include in the audit report an explanatory | | | |paragraph directing the reader’s attention to the event and | | | |its effect. | |5. |The sale of bonds or other securities would require a filing |Sales of bonds or capital stock are transactions of the type | | |with the SEC in which the auditor would presumably be |that do not provide information with espect to conditions | | |involved. In addition, the sale would be revealed b y reading |that existed at the balance sheet date; hence, adjustment of | | |the minutes of directors and finance committee’s meetings, by|the financial statements is not required. However, such sales | | |corresponding with the client’s attorneys and by examining |may be of sufficient importance to require footnote | | |the cash receipts books in the period subsequent to the |disclosure. Occasionally, a situation of this type may have | | |balance sheet date for evidence of unusually large receipts. such a material impact on the entity that the auditor may wish| | | |to in the audit report an explanatory paragraph directing the | | | |reader’s attention to the event and its effect. | 19-28. (Estimated time – 15 minutes) The substantive audit procedures that Young should apply when testing for loss contingencies relating to litigation, claims, and assessments include the following: †¢ Read minutes of meetings of stockholders, directors, and committ ees. †¢ Read contracts, loan agreements, leases, and other documents. †¢ Read correspondence with taxing and other governmental agencies. †¢ Read correspondence with insurance and bonding companies. Read confirmation replies information concerning guarantees. †¢ Discuss with management the entity’s policies and procedures for identifying, valuating, and accounting for litigation, claims, and assessments. †¢ Obtain from management or the client’s general counsel a description and evaluation of litigation, claims, and assessments. †¢ Obtain written assurance from management that the financial statements include all accruals †¢ and disclosures required by Statement on Financial Accounting Standards No. 5. †¢ Examine documents in the client’s possession concerning litigation, claims, and assessments, including correspondence from lawyers. Obtain an analysis of professional fee expenses and review supporting invoices for indica tions of contingencies. †¢ Request the client’s management to prepare for transmittal a letter of inquiry to those lawyers consulted by the client concerning litigation, claims, and assessments. †¢ Compare the lawyer’s response to the items in the letter of inquiry to the description and evaluation of litigation, claims, and assessments obtained from management. †¢ Determine that the financial statements include proper accruals and disclosures of the contingencies. 19-29. (Estimated time – 25 minutes) 1. Disagree. Generally letters silent on particular aspects of the request letter require follow-up. The auditor should contact the attorney and confirm that he or she intended the letter to completely respond to the request letter and was silent because there were no issues to discuss. Documentation of this confirmation should be included in the working papers. 2. Disagree. A useful evaluation is not always possible. For instance, it may include an element difficult to predict or to which the lawyer may not have paid sufficient attention to make an evaluation. If the matter involved constitutes a material or contingent liability, the auditor will likely conclude there is an uncertainty with effects on the financial statements that can’t be determined, and he or she should consider the effects of that uncertainty on the audit report. 3. Disagree. The attorney’s opinion is an example of a marginally acceptable opinion. If such an opinion is issued on litigation where loss would seriously impair the company’s operations, the auditor must give a qualified opinion and possibly consider a disclaimer of opinion. 4. Disagree. In some cases, attorneys, auditors, and clients discuss matters involving litigation, and during such informal discussions some attorneys express their opinions as to the outcome of disputed matters. Such oral opinions should be expressed in writing by the attorney, and if they are not reduced to writing, the discussions generally should not be considered audit evidence. 5. Disagree. The law firm derives all or substantially all of its fees from the client. This is, in essence, analogous to in-house counsel. Evidence from in-house counsel may provide the auditor with the necessary corroboration in some cases. However, since the liability here is great, complete reliance on such evidence is not justified. 19-30. (Estimated time – 25 minutes) Other matters that Alderman’s representation letter should specifically confirm that: †¢ The financial statements referred to above are fairly presented in conformity with generally accepted accounting principles. †¢ We have made available to you all— †¢ Financial records and related data. Minutes of the meetings of stockholders, directors, and committees of directors, or summaries of actions of recent meetings for which minutes have not yet been prepared. †¢ There are no material transactions that have not been properly recorded in the accounting records underlying the financial statem ents. †¢ There has been no— †¢ Fraud involving management or employees who have significant roles in internal control. †¢ Fraud involving others that could have a material effect on the financial statements. †¢ Management believes that the effects of any uncorrected financial statement misstatements aggregated by the auditor during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. The following have been properly recorded or disclosed in the financial statements: †¢ Related-party transactions, including sales, purchases, loans, transfers, leasing arrangements, and guarantees, and amounts receivable from or payable to related parties. †¢ Guarantees, whether written or oral, under which the company is contingently liable. †¢ Significant estimates and material concentrations known to management that are required to be disclos ed in accordance with the AICPA’s Statement of Position 94-6, Disclosure of Certain Significant Risks and Uncertainties. †¢ There are no other liabilities or gain or loss contingencies that are required to be accrued or disclosed by FASB Statement No. 5. †¢ The company has satisfactory title to all owned assets, and there are no liens or encumbrances on such assets nor has any asset been pledged as collateral. The company has complied with all aspects of contractual agreements that would have a material effect on the financial statements in the event of noncompliance. †¢ Debt securities that have been classified as held-to-maturity have been so classified due to the company’s intent to hold such securities, to maturity and the company’s ability to do so. All other debt securities appropriately have been classified as available-for-sale or trading. †¢ Provision has been made to reduce excess or obsolete inventories to their estimated net reali zable value. †¢ Capital stock reserved for options, warrants, conversions, or other requirements have been properly disclosed. 19-31. (Estimated time – 30 minutes) a. The use of overall analytical review at the final stages of an audit has two general advantages to the CPA: (1) a broad view is obtained of the date of the financial statements, and (2) the CPA’s attention is focused on exceptions or variations in the data. A broad view of the data under audit is needed by the CPA to draw conclusions about the data as a whole. Merely looking at individual transactions may lead the auditor to overlook important variations in the underlying data. The application of analytical procedures to the final data to obtain this broad view requires a discerning analysis of the data, which results in overall conclusions upon which the CPA’s audit satisfaction rests. The CPA is thus able to satisfy him or herself as to the reasonableness, validity, and consistency of the data in view of the surrounding circumstances. The focusing of the CPA’s attention on exceptions or variations in the data results in a more efficient and economical audit because there is a reduction in the amount of detailed testing which would be required, in the absence of overall checks, to uncover these exceptions or variations. Furthermore, manipulations of accounts may be revealed because the double-entry bookkeeping system extends the effects of manipulations to additional accounts, which will then bear a changed relationship to other accounts. In addition, managerial problems and trouble spots will be highlighted for the CPA and may lead to the opportunity to be of additional service to the client. b. The ratios that a CPA may compute during an audit as overall checks on balance sheet accounts and related nominal accounts may include the following: †¢ Accruals of individual expenses to related total expenses. †¢ Calculations of the entity’s operating cycle. †¢ Individual components of return on assets and return on equity. †¢ The impact of an entity’s financing and investing activities. †¢ The ability of cash flow from operations to service debt and dividends. †¢ Other measures of the entity’s liquidity and solvency. c. 1. The possible reasons for a decrease in the rate of inventory turnover include the following: †¢ Decline in sales. Increase in inventory quantities, intentional or unintentional. †¢ Incorrect computation of inventory because of errors in pricing, extensions, or taking of physical inventory. †¢ Inclusion in inventory of slow-moving or obsolete items. †¢ Erroneous cutoff of purchases. †¢ Er roneous cutoff of sales under the perpetual inventory accounting method. †¢ Unrecorded purchases. †¢ Change in inventory valuation method. 2. The possible reasons for an increase in the number of days’ sales in receivable include the following: †¢ Change in credit terms. †¢ Decreasing sales. †¢ Change in the sales mix of products with different sales terms. †¢ Change in mix of customers. †¢ Improper sales cutoff. Unrecorded sales. †¢ Lapping. †¢ Slower collections caused by tighter economic conditions or lowering of the quality of the receivables. 19-32. (Estimated time – 20 minutes) a. Reportable conditions are matters that come to an auditor’s attention, which, in the auditor’s judgment, should be communicated to the client’s audit committee or its equivalent because they represent significant deficiencies in the design or operation of the internal control structure, which could adversely affect the or ganization’s ability to record, process, summarize, and report financial data consistent with the assertions of management in the financial statements. Material weaknesses are reportable conditions in which the design or operation of specific internal control structure elements do not reduce, to a relatively low level, the risk that errors or irregularities in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. b. An auditor is required to identify reportable conditions that come to the auditor’s attention in the normal course of an audit, but is not obligated to search for reportable conditions. The auditor uses judgment as to which matters are reportable conditions. Provided the audit committee has acknowledged its understanding and consideration of such deficiencies and the associated risks, the auditor may decide certain matters do not need to be reported unless, because of changes in management or the audit committee, or because of the passage of time, it is appro priate to do so. Conditions noted by the auditor that are considered reportable should be reported, preferably in writing. If information is communicated orally, the auditor should document the communication. The report should state that the communication is intended solely for the information and use of the audit committee, management, and others within the organization. The auditor may identify and communicate separately those reportable conditions the auditor considers to be material weaknesses, but may not state that no reportable conditions were noted during the audit. Reportable conditions may be communicated during the course of the audit rather than after the audit is concluded. depending on the relative significance of the matters noted and -the urgency of corrective follow-up action. 19-33. (Estimated time – 30 minutes) |a. |Deficiency |Proper Wording | |1. |In completing our audit |In planning and performing our audit | |2. |Its internal control environment |Its internal control st ructure | |3. |Not to express an opinion |Not to provide assurance | |4. The design and effectiveness |The internal control structure and its operation | | |of the system 0f internal control | | |5. |Under GAAS |Under standards | |6. |Potential weaknesses |Significant | |7. |To prepare financial |To record, process, summarize, and report financial data consistent| | |statements in conformity |with the assertions of management in the financial statements. | |8. For the audit committee |For the information and use of the audit committee, management, and| | |and others |others | b. A reportable condition may be of such magnitude as to be a material weakness. Thus, all material weaknesses are reportable conditions, but all reportable conditions are not material weaknesses. The two terms are defined as follows: †¢ Reportable conditions represent significant deficiencies in the design or operation of the internal control structure, which could adversely affect the organization†™s ability to record, process, summarize, and report financial data consistent with the assertions of management in the financial statements. A material weakness is a reportable condition in which the design or operation of the specific internal control structure elements does not reduce to a relatively low level the risk that misstatements in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. c. Two additional paragraphs are required when the auditor refers to material weaknesses in the audit report. The first paragraph should include a definition of a material weakness and a description of reportable conditions that are material weaknesses. The second paragraph should describe the limitations of the auditor’s work; i. e. , that the work would not necessarily disclose all reportable conditions that are also material weaknesses. 19-34. (Estimated time – 20 minutes) a. Independent auditors use a management letter to call to management’s attention matters that the auditor has noted during the course of the audit engagement but which did not fall within the scope of the opinion. The management letter provides an excellent vehicle for suggesting value-added services that can assist the business in improving organizational performance. A management letter is rendered as a constructive service to suggest improvements as well as point out deficiencies. b. Many types of information can be covered in a management letter. The major, broad areas which are presented and discussed in the management letter include: †¢ Suggestions for modifying and improving a client’s internal controls. †¢ Recommendations for changes and improvements in accounting systems to better meet management’s information needs. †¢ Suggestions for improving the management of resources such as cash, inventories, and investments. †¢ Comments regarding tax related matters. A detailed example of a suggestion for improving business practices follows: We understand that your accounting system offers discounts to customers who purchase in significant volumes. The program that grants these volume discounts as it prices a sales invoice does so after important information on gross margins has been reported to department managers. While sales invoices and underlying accounting information is correct, it does not agree with management information that is provided to sales managers as they make pricing decisions. As soon as possible you need to change the program that calculates the sales discounts so that gross margins and other information used by sales management includes the volume discounts offered customers. (Answer updated from original ICMA answer. ) 19-35. (Estimated time – 30 minutes) a. 1. 1–subsequent event during the subsequent event period requiring adjustment. 2. 1–subsequent event during the subsequent event period requiring adjustment. 3. –subsequent event during the subsequent event period requiring disclosure. 4. 2–subsequent event during the subsequent event period requiring disclosure 5. 1 –subsequent event during the subsequent event period requiring adjustment. 6. 4–subsequent event occurring after field work but before issuance of report. 7. 4–subsequent event occurring after field work but before issuance of report. 8. 5–postaudit discovery of facts existing at date of report. The date field work is completed is not specifically given. This answer is based on the customary practice of dating the audit report as of the end of field work (i. e. , February 26). b. For categories (1) and (2) the auditor has the responsibility for identifying and evaluating subsequent events up to the date of the auditor’s report. In discharging this responsibility, the auditor should be alert for subsequent events in performing substantive tests, and also perform specific auditing procedures at or near the completion of field work. For categories (3) and (4), the auditor has no responsibility to make inquiry or to perform any auditing procedures during this time period to discover subsequent events. However, if knowledge of such an event comes to the auditor’s attention, he or she should determine whether the event requires adjustment of or disclosure in the financial statements. For category (5), the auditor has no responsibility for their discovery. However, if the auditor becomes aware of such facts and the facts may have affected the report that was issued, the auditor is required to ascertain the reliability of the information. c. Information about the items would be obtained from the following: 1. Inquiry of management; client â€Å"rep† letter. 2. Review of bad debt write-offs in January. 3. Reading of minutes. 4. Observation of fire; newspaper account of fire; inquiry of management. 5. Inquiry of management; lawyer’s letter; and client â€Å"rep† letter. 6. Reading of minutes. 7. Newspaper story on takeover; inquiry of management. 8. Inquiry of management; lawyer’s letter; and client ‘rep† letter. If the client fails to make required disclosure, the auditor should notify each member of the board of directors of such refusal and take the following steps to prevent further reliance on the audit report and: †¢ Notify the client that the audit report must no longer be associated with the financial statements. †¢ Notify regulatory agencies having jurisdiction over the client that the report should no longer be relied on. †¢ Notify (generally via the regulatory agency) each individual known to be relying on the statements that the report should no longer be relied on. |Cases | 19-36. See separate file with answers to the comprehensive case related to the audit of Mt. Hood Furniture that is included with this chapter. NOTE: Several revisions were made to this problem to correct printing errors. The revised problem is posted on the student resources website. | 19-37. (Estimated time – 25 minutes) a. and b. 1. The state government’s approval of a plan for t he construction of an express highway would have come to the CPA’s attention through inquiries of officers and key personnel, examination of the minutes of the meetings of the board of directors and stockholders, and reading local newspapers. The details of the item would not have to be disclosed as a separate footnote because all fixed assets of the corporation, including the right to the condemnation award, were to be sold as of March 1, 19X1. 2. It is improbable that the CPA would learn the source of the $25,000 unless it were revealed in a discussion with the president or his personal accountant, or unless the auditor prepared the president’s personal income tax return, in which case the interest charges would have led to his investigation of the use to which the funds were put. Setting out the loan in the balance sheet as a loan from an officer would be sufficient disclosure. The source from which the officer obtained the funds would not be disclosed because it is the officer’s personal business and has no effect upon the corporation’s financial statements. Indeed, disclosure of the funds’ source might be construed as detrimental to the officer. 3. The additional liability for the ore shipment would have been revealed by CPA’s scanning of January transactions. The CPA’s regular xamination of 19XO transactions and related documents such as purchase contracts would have caused him or her to note the item for subsequent follow-up to determine the final liability. In addition, the client’s letter of representation might have mentioned the potential liability. The item would not require separate disclosure by footnote or otherwise and would be handled by adjusting the financial statement accounts payable by the amount of the additional charge, $9,064 4. The CPA might learn of the agreement to purchase the treasurer’s stock ownership through inquiries of management and legal counsel, examination of the minutes of the meetings of the board of directors and stockholders, and subsequent reading of the agreement. The absence of the treasurer might also arouse the CPA’s curiosity. The details of the agreement would be disclosed in a footnote because the use of company cash for the repurchase of stock and the change in the amount of stock held by stockholders might have a heavy impact on subsequent years’ financial statements. Usually a management change, such as the treasurer’s resignation, does not require disclosure in the financial statements. The details underlying the separation (personal disagreements and divorce) should not be disclosed because they are personal matters. 5. Through inquiries of management, review of financial statements for January, scanning of transactions, and observations, the CPA would learn of the reduced sales and of the strike. Disclosure would not be made in the financial statements of these conditions because such disclosure might create doubt as to the reasons therefore and misleading inference might be drawn. 6. The contract with Mammoth Industries would come to the CPA’s attention through inquiries of management and legal counsel, reading the minutes of the meetings of the board of directors and stockholders, and examination of the contract. All important details of the contract should be disclosed in a footnote because of the great effect upon the corporation’s future. The factors contributing to the entry into the contract need not be disclosed in the statements; while they might be of interest to readers, hey are by no means essential to make the statements not misleading. 19-38. (Estimated time – 25 minutes) The omissions, ambiguities, and inappropriate statements and terminology in Brown’s letter are as follows: †¢ The action that Consolidated intends to take conce rning each suit (for example, to contest the matter vigorously, to seek an out-of-court settlement, or to appeal an adverse decision) is omitted. †¢ A description of the progress of each case to date is omitted. †¢ An evaluation of the likelihood of an unfavorable outcome of each case is omitted. †¢ An estimate, if one can be made, of the amount or range of potential loss of each case is omitted. The various other pending or threatened litigation on which Young was consulted is not identified and included. †¢ The unasserted claims and assessments probable of assertion that have a reasonable possibility of an unfavorable outcome are not identified. †¢ Consolidated’s understanding of Young’s responsibility to advise Consolidated concerning the disclosure of unasserted possible claims or assessments is omitted. †¢ Materiality (or the limits of materiality) is not addressed. †¢ The reference to a limitation on Young’s response due to confidentiality is inappropriate. †¢ Young is not requested to identify the nature of and reasons for any limited response. Young is not requested to include matters that existed after December 31, 1992, up to the date of Young’s response. †¢ The date by which Young’s response is needed is not indicated. †¢ The reference to Young’s response possibly being quoted or referred to in the financial statements is inappropriate. †¢ Vague terminology such as â€Å"slight† and â€Å"some chance† is included where â€Å"remote† and â€Å"possible† are more appropriate. †¢ There is no inquiry about any unpaid or unbilled charges, services, or disbursements. |Research Questions | For the reasons specified in the introduction to this manual, solutions are not provided for this category of questions. How to cite Chapter 19 Solutions, Essay examples

Final Assignment a Literary Analysis free essay sample

Rappaccinis Daughter By Nathaniel Hawthorne â€Å"Rappaccini’s Daughter† is a fascinating short story written by Nathaniel Hawthorne about a medical scientist â€Å"Giacomo Rappaccini† who is researching exotic and poisonous plants. His daughter â€Å"Beatrice Rappaccini † takes care of the poisonous plants for him and she too becomes poisonous. The story takes place in Padua in the medieval times. Many of the elements explored in this story are open for interpretation and Hawthorne’s play on words is amazingly cunning. The first time I read this story I walked away with many questions. This paper will attempt to interpret a theme that I believe is played out right before our eyes with religious symbolism, romantic imagery and characterized biblical undertones. What I find compelling about this story is how it can remain relevant in the 21st century. Hawthorne had a reputation for exploring the limits of what was considered acceptable by society during that time. His colorful depiction of details and his ability to tell a story and develop relatable characters is why his stories resognate with audiences today. I believe â€Å"Rappaccini’s Daughter† is an attempt by Hawthorne to illuminate the biblical equivalent to Adam and Eve but with a twist. I will break down the following elements which I feel helped to paint this colorful picture. My Theory I believe Hawthorne is playing out the story of Adam and Eve with a twist. Giovanni is â€Å"Eve†, Beatrice is â€Å"Adam†, Rappaccini is â€Å"God† and Baglioni is Satan. I believe that Giovanni (Eve) is obsessed with Beatrice (Adam) and Baglioni (Satin) knows that Giovanni will do anything to be with Beatrice because he confides in him about how he feels. Baglioni (Satin) sees this as an opportunity to take down Rappaccini’s (God) creation by killing Beatrice (Adam) by offering a cure that Giovani (Eve) can offer to Beatrice (Adam)dies from drinking the potion â€Å"forbidden fruit† and Baglioni â€Å"Satin† wins in the end because of temptation on the part of Giovanni to Beatrice. Baglioni sees this as an opportunity to take down â€Å"Gods† creation â€Å"Eve† so he gives the potion to Giovani knowing that he will try to save his companion. This leads to the Beatrice drinking the potion to be with Giovanni forever and ever but this cure actually kills her because the poison has become to much of who she is. Baglioni who knows that the potion will kill her but gives it to him anyway plays Once he has â€Å"plucked† her he has accepted sin, this is symbolized by the poisonous gas that Beatrice breaths which has now been passed to him as they both make insects die. This meaning that he has been tainted. I will attempt to break down the many layers of this argument by discussing a few elements and quotes that support my theory and in the end you He alludes to a rivalry with Rappaccini, accuses Rappaccini of being interested only in his experiments and of Rappaccinis desire to replace Baglioni at the university with his daughter just as Satan sees God as an aloof observer intending to replace his angels with mankind. Baglioni attempts to foil Rappaccini where he little dreams of it just as Satan resolves to use deception against God, rather than risk a direct attack. Later, Baglioni admits he seeks to thwart Rappaccini, even while admitting that Rappaccini is, in truth, a wonderful man, basically stating the representatives of good and evil in the story for the reader to see.  may draw your own conclusion. I was once told by someone I respect that â€Å"the great thing about literature is that it is open for your with the forbidden fruit â€Å"herb oil† interpretation and there is no wrong answer† so maybe this discussion will help you see my view at the very least. The following three elements are defined to help us understand Hawthorne’s use of them. Elements Symbolism – when an object is meant to be representative of something or an idea greater than the object itself. †¢Cross representative of Christ or Christianity Bald Eagle America or Patriotism †¢Owl wisdom or knowledge †¢Yellow implies cowardice or rot Imagery – the author’s attempt to create a mental picture (or reference point) in the mind of the reader. Remember, though the most immediate forms of imagery are visual, strong and effective imagery can be used to invoke an emotional, sensational (taste, touch, smell etc) or even physical response. Characterization – The choices an author makes to reveal a character’s personality, such as appearance, actions, dialogue, and motivations. http://www.  roanestate. edu/owl/ElementsLit. html Hawthorne’s application of elements Symbolism As mentioned earlier, Hawthorne was well known for his creative play on words and he had an interesting way of pulling symbolism from the world around him. His use of symbolism in this story is powerful and we first get introduced to this style when the narrator mentions how enthralled Giovanni is with looking at th e botanical garden through the window in his room. -â€Å"Giovanni still found no better occupation than to look down into the garden beneath his window. From its appearance, he judged it to be one of those botanic gardens which were of earlier date in Padua than elsewhere in Italy or in the world. (Hawthorne 181)† I believe the quote above begins to lay the ground work for my theory of a biblical reference to the story of Adam and Eve. Immediately upon his arrival at the mansion in Padua, Giovanni becomes fixated on the garden which he can see out of his window. This is when we start to hear about the poisonous yet beautiful â€Å"Garden of Eden† with a beautiful women tending to her father’s flowers. The following quote refers to Giovanni as he talks about the botanical garden. We learn about a magical garden with a beautiful women tending to flowers in the center. All of these references have religious relevance and fall in line with my theory which implies that Hawthorne is attempting bridge this story with the story of Adam and Eve. -â€Å"for there was the ruin of a marble fountain in the centre, sculptured with rare art, but so wofully shattered that it was impossible to trace the original design from the chaos of remaining fragments. The water, however, continued to gush and sparkle into the sunbeams as cheerfully as ever. A little gurgling sound ascended to the young (Hawthorne, 181). † It is also worth noting that the above quote is Hawthorne’s attempt at suggesting the idea that Beatrice is a beautiful, enchanted, young woman ripe for the picking. He also describes the ruins of what was once a beautiful water fountain in the center of the garden which oddly enough serves as the life source to the beautiful but poisonous plants in the garden. I believe this may even be art imitating life. Beatrice also refers to the garden as an Eden in the following quote during a discussion with her father. She is finally making a stand for herself and possibly making the first decision which she can call her own. -â€Å"I am going, father, where the evil which thou hast striven to mingle with my being will pass away like a dream—like the fragrance of these poisonous flowers, which will no longer taint my breath among the flowers of Eden. †(Hawthorn 202) Hawthorne paints a picture for the audience and I believe this draws the conclusion that the botanical garden is symbolic of the Garden of Eden solidifying my belief that there is a biblical connection. Imagery Another literary element used to express the Adam and Eve connection is imagery. I believe when Hawthorne refers to the fountain in the center of the garden he is referring to Beatrice a beautiful young lure being used to entrap the unsuspecting young man. Beatrice is the biblical equivalent of the poison apple in Eden and she tempts Giovanni with her beauty and lure. We can also draw reference from the fact that everything in Rappaccini’s garden is poisonous including Beatrice his own daughter which he poisoned. Beatrice’s is so poisonous that just breathing on an insect is enough to kill it. -â€Å"Be that as it might, he fancied that, while Beatrice was gazing at the insect with childish delight, it grew faint and fell at her feet; its bright wings shivered;(Hawthorne Page 188)† This has further significance because we can now draw that there is something different with Beatrice and her beauty is not the only thing that sets her apart from the others. Characterization Lastly, I would like to bring attention to one more element which I believe portraits the biblical connection to Adam and Eve. It is the characterization used to with both Giovanni and Beatrice. With the following two quotes we can gather that Giovanni was completely enamored with Beatrice but we can also get a feel for Giovanni’s personality as well. This is important because Giovanni speaks about Beatrice in a way that makes it seem like he is under a spell. It is these same quotes that reveal a lot about Beatrice as well as the descriptions given by Giovanni are very descriptive. These exchanges are also a great way of getting to know more about Giovanni and his personality. It is very clear that he is about to take a bite of the forbidden fruit and take the bait. -â€Å"she looked redundant with life, health, and energy; while which attributes were bound down and compressed, as it were, and girdled tensely, and their luxuriance, by her virgin zone† (Hawthorne 189) â€Å"another flower, the human sister of those vegetable ones, as beautiful as they– more beautiful than the richest of them– but still to be touched only with the glove, nor to be approached without a mask. Imagine what its like : a literature and medicine anthology Author:Ruth L Nadelhaft; Victoria Bonebakker; University of Hawaii at Manoa. Biographical Research Center. Publisher:Honolulu : Published for the Biographical Research Center by the University of Hawaii Press, 2008. Series:Biography monograph. Edition/Format:Book : State or province government publication : EnglishView all editions and formats Page: 181: Rappaccini’s Daughter By Nathanial Hawthorne

Know what came before free essay sample

A wise man once said: In order to know yourself, you have to know those that came before you. That man didn’t just say those words; he lives by them, and I know this because that wise man is my grandfather. In 1996, he immigrated to the United States with the sole purpose of caring for me and my sister. The decision to leave behind sixty-five years of history and relationships was understandably difficult, and my grandfather was asked to fit his entire life into two tattered suitcases. The first he filled with clothes and books; the second with hundreds of photographs. Faded memories of long lost relatives gazing back at us in a sad nostalgia, and as I thumbed through the prints with my grandfather, I saw his face light up with a yearning to go back to those happy times. In Russia, the affectionate word for grandfather is Atkai. We will write a custom essay sample on Know what came before or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page It’s a word that conveys boundless respect and adulation. When I was growing up, he was both my teacher and my playmate; both my mentor and my friend. In the Soviet Union, he had published over 50 articles and held a PhD in microbiology as a respected veterinarian for forty years. In the United States, he was reduced to bagging groceries at Jewel-Osco for minimum wage so that my grandma could get health benefits. Even so, he would devote every free moment of his time to studying English with me, determined to keep me from falling victim to the crippling restrictions of a language barrier. As I grew older, our English lessons became more one-sided, and by high school I was helping my grandpa understand some of the bigger words in the New York Times (he considered himself too worldly for our local Chicago Tribune.) All of the time we spent together brought up more chances for me to bother him with questions about our family history. Some of the photographs he showed me were dat ed to the nineteenth century, and as I observed the somber faces of my relatives, I came to a sad realization. Everyone I was looking at had long disappeared from the Earth, taking their stories and their memories with them. I examined these pictures with the sort of investigative stare used for reading history books, not the reminiscing gaze that comes with seeing old relatives. And I realized that I couldn’t look at these people as my relatives because I knew absolutely nothing about them. For everything that my family had gained by moving to America, I had lost any connection to my ancestors, and therefore a part of myself. My grandpa refused to let this happen. â€Å"The most important thing you have in this world is your family,† he told me, â€Å"and when I’m gone, the most important thing I can leave you is your heritage.† Over the next two years, he would commit hundreds of hours to fulfill that promise. He made it his purpose to write everything he could find out about our ancestors, so that future generations would know where they came from. Hundreds of long distance phone calls were made; indifferent relatives annoyed. Two years and two hundred and fifty pages later, he continues to write. The most gratifying aspect of helping my grandfather on this endeavor is the knowledge that I’ve attained during all of the hours we’ve spent together. I’ve learned so much about my ancestors, and consequently, I’ve reevaluated the importance that family has in my life. Those seemingly distant faces in the old photographs have come to life with an air of warm familiarity. Last summer, I was even able to make the trip to Russia to meet my relatives and visit the graves of my great grandparents. I’ve learned that my heritage is a part of me no matter where I live; that an ocean cannot separate me from the ties I have to my family all over the world. But most importantly, this experience has given me an opportunity to spend time with the family I have right in front of me. And it doesn’t take a wise man to understand the value of spending time with my Atkai.

Jon Benet Ramsey essays

Jon Benet Ramsey essays The story was on every news station. A entire country watched as CNN reported the breaking news story about a 6-year-old beauty queen who was brutally murdered on Christmas night, 1996. As the days passed, the story developed. An investigation full of inconsistencies left the Ramsey family, along with the rest of the country, questioning the truth behind the murder of this young child. There are many versions to the story of what happened on that fateful Christmas night. According to 911 reports Patsy Ramsey (JonBenets mother) made an emergency call on December 26th at 5:45 a.m. According to the 911 recordings, Mrs. Ramsey reported that JonBenet was missing and she had found a ransom note. Once the police arrived, they conducted a courtesy search of the Ramsey home. Upon entering the basement, an officer found the dead body of JonBenet Ramsey (Maloney and OConnor). The release of the full transcripts of the emergency call show that the inconsistencies of this murder investigation started at the very beginning. In order to understand the 911 call better, the investigators asked the Aerospace Corporation to make the muffled noise that was heared before Patsy Ramsey could hang up the phone, clear enough to interpret. This is what was discovered: Patsy Ramsey: Help me, Jesus. Help me, Jesus. John Ramsey: Were not talking to you. Burke Ramsey: What did you find? This newly discovered part of the call may not seem like much, but investigator Steve Thomas states, The Ramseys would repeatedly tell us that their son [Burke] did not wake up at any point throughout the night of the crime, (Thomas and Davis 15). Investigators that first arrived at the Ramsey home also noted that there were no signs of forced entry, nor were there any footprints in the snow that surrounded the home. To further add to the suspicion of what actually occurred, cri...

How to Make a Mini-Flamethrower With Citrus Oil

How to Make a Mini-Flamethrower With Citrus Oil Are you looking for a way to play with your food and play with fire at the same time? This project is the perfect solution, plus its very, very easy! Citrus Fire Materials Citrus fruit (orange, lemon, lime, grapefruit, tangerine... you get the idea)Flame, as from a candle Make Citrus Fire! Peel off a strip of citrus fruit.Snap the peel between your fingers, peel side toward the flame. You want to squirt a tiny amount of oil from the peel or rind toward the flame. Ive uploaded a YouTube video so you can see what to expect. How Citrus Fire Works The oil from citrus fruits is volatile and flammable. When you squeeze the oil out of the fruit peel it vaporizes enough that you can flash your flame. It is primarily the D-limonene in the citrus oil that vaporizes and ignites. The flash point of limonene is 50Â °C. Limonene is used as an orange flavoring, a cleaner, and may have use as a biofuel. Disclaimer: Please be advised that the content provided by our website is for EDUCATIONAL PURPOSES ONLY. Fireworks and the chemicals contained within them are dangerous and should always be handled with care and used with common sense. By using this website you acknowledge that ThoughtCo., its parent About, Inc. (a/k/a Dotdash), and IAC/InterActive Corp. shall have no liability for any damages, injuries, or other legal matters caused by your use of fireworks or the knowledge or application of the information on this website. The providers of this content specifically do not condone using fireworks for disruptive, unsafe, illegal, or destructive purposes. You are responsible for following all applicable laws before using or applying the information provided on this website.

Case Study-Ethical Decisions Study Example | Topics and Well Written Essays - 2500 words

-Ethical Decisions - Case Study Example As Crank (2003, pp. 329-331) points out, the first point of ethical formalism is that one should act in such a way that the behavior could be considered as universal. Now it becomes evident that it is not possible for Robert to further relax the parole criteria as he is convinced that further relaxation will result in the release of potentially dangerous criminals. So a further relaxation is not the right way because releasing dangerous criminals in order to empty correctional facilities is not a universally acceptable principle. The second principle is that one should not treat others as a means to an end. In this particular case it becomes evident that Robert and his parole board are being utilized by the government as a means to an end, thus, the act is unethical; the government tries to reduce overcrowding in prisons by forcing Robert to take unethical steps. If Robert decides to relax parole criteria trying to empty prisons, he will use the general public as a means to meet his own end. It is obviously so because in the case of further relaxation of the parole criteria the safety of public is compromised. The third principle is that one is free to choose how to behave and his autonomous behavior is to be independently judged on basis of Ethics and Moral Codes. In this case one can see that Robert will not decide to relax parole criteria if he takes a decision independently as he is sure that such a step will negatively affect public safety. So an autonomous action in this case would result in a decision not to relax the criteria. Admittedly, the responsibility of the parole board is to make judgments about the suitability of prisoners for their coming back to society. If this is the...Thus, the benefits of taking a decision to release inmates for community-based work on the ground of security guess work are plenty. First of all, it satisfies the existing security officers as they feel that William can protect their security and dignity. That means they wil l not take unnecessary leaves because of the perceived threat for their lives; firstly, due to the reduced inmate population and, secondly, due to th...

Rhetorical analysis Essay Example | Topics and Well Written Essays - 750 words - 7

Rhetorical analysis - Essay Example The pizza lovers are found in mostly the high and middle-class, income-earning families. In all these classes it is mostly the children, boys and girls, aged between 12-19 years who love pizza. According to Derek Thompson, in the Atlantic Magazine, there are many Pizza eaters in this age group than any other group in America. Based on these findings it is clear that Peter piper website is creatively developed to appeal to this group. Thesis: While Peterpiperpizza.com website’s main aim is to target many Pizza lovers, it also uses strategies such as creative site designs, pictures, addresses and elements of persuasion such as ethos and logos to attract customers. Peter Piper Pizza website layout is quite easy to navigate. The homepage of the website is full of different, but relevant colors. The homepage has five main menu items. These menu items are: locations, menu, parties, coupons and community. When one navigates to the home page of the website, at the extreme left just, before the navigation menu, there is an organization logo. Other features that capture a viewer on navigating to the website’s homepage are the images of a pizza and a compass. At the right side of the page another more visible feature is a pane that has three links (PeterPiperPizza). These are links with names such as order online, plan a party and fundraiser. At the extreme right bottom of the page there is the image of mobile phone which might also attract a user to the page despite the text next to it being a little less visible (PeterPiperPizza). Peterpiperpizza.com as per the name suggests on the homepage, generally gives a first time visitor an idea of the services the organization offers. The designer of the website decision to use the orange color on the website is a good idea as it blends very well with the pizza images. Aristotle described the term â€Å"logos† as an element of persuasion which uses logic words or

Pilgrimage Analysis Essay Example for Free

Pilgrimage Analysis Essay Pilgrimage is the name given to a spiritual journey. There is more depth to a physical journey. It is about what it means spiritually to the individual. It is an emotional and spiritual journey. It is a journey from the heart showing love for God. The definition of true is loyal so a true pilgrimage is a journey you take to show loyalty to God. To become a pilgrim, the person must leave their home and undertake a sacred journey, which may confirm and strengthen their personal beliefs in their religion. People can go on this journey alone or in a community. Many places in the world are very exceptional for Christians. Some are places where Jesus lived, such as Nazareth. Other places are special because a holy person is buried there. Many Christians go on their pilgrimages to Lourdes and Rome. People go on journeys to these special, religious places to order their lives in terms of what is good, beautiful and true. Christianity is a journey into Christ a journey that mirrors every Christian mystery through life. As a Christian grows and changes, so he or she tries to move nearer to Christ. A believers ultimate hope is to be completely at one with him in eternity, when on the journey, Christians may use the physical act of pilgrimage to help them to focus on the need for spiritual nourishment. People go to these places of worship as here they believe they can fulfil their beliefs, and show their devotion to their religion. They are making a holy journey. We call those who go on these special journeys pilgrims. They do not have to do this, there is nothing in the Bible which tells Christians that they must make pilgrimages. It is their decision made freely. Many people regard Lourdes, as a place of miracles and of wonderful and unexplainable events. A young girl called Bernadette had a vision of the Virgin Mary countless times and in these visions, Bernadette, was told how to find a natural spring. Many Christians go as they are ill and hope to be cured. But others go for the same reasons that they go to church. Another reason to go on a pilgrimage is to feel some of the holiness of the place and become closer to God. By becoming closer to God, we can feel like better Christians and this should help us to become better Christians and do as God intended us. People also go on pilgrimage to seek Gods forgiveness for the sins that they have committed. Some people go to ask and receive Gods help, like people who have an illness or are disabled in some way, may ask for a cure to heal them. People can also ask to be healed spiritually, as coming to their pilgrimage centre may make them realise that they have not been leading a good Christian life and it may make them change into good Christians. Rome is another main pilgrimage centres for millions of Catholics. In Rome, there are 7 pilgrim churches founded when the Roman Empire became Christian. People have been coming to Rome on a pilgrimage for the past 1600 years. The Church of St. Peter was built on top of the tomb of St. Peter who was the leader of the 12 apostles and the first ever Pope. St Pauls church was built on top of the tomb of St. Paul, the great Christian missionary, who wrote most of the epistles in the New Testament. Rome is the home of the Pope and the Vatican is the headquarters of the Catholic Church. A pilgrimage to Rome is very special as it is the home of the Roman Catholic Church. Lourdes is a Pilgrimage centre which is much more recent, but it still receives over 2 million pilgrims a year. Water is a very special part of Lourdes a here there are the baths where you are fully immersed in Holy Water. You feel as if you are being cleansed of your sins, like a believers baptism as you are fully immersed in water like Jesus was fully immersed in the water of the river in Jordan when he was baptised by John the Baptist. Question 2 Many Christians believe that it is very important to go on a pilgrimage as it helps them develop into better Christians. As they go to the special, religious centres they become closer to God and begin to understand the religion more. By praying to God they become much closer, and their beliefs about the religion are greatly strengthened. The pilgrimage centres really have a great affect on the person spiritually. By getting away from their normal lives Christians who go on pilgrimages to Lourdes or Rome are filled with a special feeling of belonging when they go to a pilgrimage centre. At these special places Christians feel much closer to God as they are at special places where religious events have occurred in the past. Some people go on pilgrimages as groups, where they can help others who are less fortunate than themselves. Certain groups take children who arent so fortunate on pilgrimages to places like Lourdes and let them become closer to God. By doing this they are helping Jesus, as Jesus said anything you do to your neighbour you do unto me. People who may have turned away from the religion could also have their spirits renewed and change as a person to being a good Christian. Some people also feel that they can see their vocation when they come to a pilgrimage centre, which shows the huge affect that pilgrimage centres have on people. When people come on pilgrimages they leave homes behind and decide to forget all comforts and put God first. They are showing by going to these pilgrimage centres, their devotion to God and that their main aim in life is to be a good Christian rather than make money and have fun. They show that their main aim is on God and making God happy. Christians also come to Lourdes and Rome to ask questions, to ask questions about Christianity and how they can become a better Christian and make God happy. Christians also enjoy coming together and going on pilgrimages as then they are surrounded by many people who are like them, all on a journey to strengthen their religious beliefs and become better Christians. Christians also come to pilgrimage centres as they wish to ask God for his forgiveness for all there sins, and by coming on a long journey to a pilgrimage centre they can show to God that they truly are sorry for their sins and that they want to be better Christians. They can also show that God is most important to them as they are coming on a journey to show their devotion to him. The spring St. Bernadette had found was holy and had great healing powers. Now many people visit Lourdes and drink or bathe in the holy water. Many people have miraculously been cured of illness after visiting Lourdes. In Lourdes there have been many specialised things made to accommodate people suffering illness or those who have disability. The people who a go there to pray for themselves and to pray for others. Some pilgrims, who go there, volunteer their time when they are not praying to people who are less able than them. I have been to Lourdes myself and when I was there the feeling of Holiness was unbelievable. Just being there made me feel as If I was cleansed of all my sins, and I truly felt closer to God and being their strengthened my passion towards my religious beliefs. Question 3 After being to Lourdes myself I feel that the pilgrimage centre has become too commercialised. So many people are trying to make money out of the religiously spectacular area it has taken some of the special feeling away from visiting Lourdes. The point of going on a pilgrimage is to get away from our normal lives where all we think about is work and money and spend time concentrating on God and putting our religion first. By setting up shops around the area we are tempted to purchase items, which takes away the precious feelings of visiting Lourdes. The area around Lourdes is meant to be tranquil and peaceful and reflect the image of Christianity, but having loads of shops around the area provokes the town to turn into a busy, messy area where crime can increase and there is a lot of disrespect for the holiness of the pilgrimage centre. However, if a person does visit such a spiritually healing place like Lourdes naturally they would like to be able to take home with them a souvenir to remind them of their time in the area which changed them so much into a better Christian. Many people purchase items which are very special and can be used as aids to prayer, which makes them better Christians as this would bring them closer to God. If these special items do bring them closer to God then they are sacred items and are very precious. When I went to Lourdes I did purchase special items from shops in the area which I have used as aids to prayer and have in my house looking over me, protecting me. But I still feel that the area around Lourdes has become to commercialised as there are so many shops and some of the items sold in the shops are not very sacred and can bring down the preciousness of Mary and Jesus as they are not very respectful.

Poetry and Sex Essay -- Sex Sexuality Poetry Poems Literature Essays

Poetry and Sex Since the beginning of human existence, there has been once practice, one instinct, one single obsession that we cannot escape. Some may call it necessary; others say it’s a gift. It can be controlling, enlightening but it’s oh so powerful. It isn’t the need for food, safety or shelter. It isn’t love nor greed nor vanity, but sex, ladies and gentlemen. With the evolution of human communication poets have been using the power of words to describe the practice of sex, and the emotions that come with it. As a guest speaker invited to this years festival, I have explored how sex is expressed through poetry from a multitude of cultures and eras. It has become apparent that the traditions and values of a society shapes the form, right down to the style of language and words used, of poetry from its respective era. While values have and will continue to change, sex is a universal practice, and therefore a universal theme of poets the world over. To demonstrate this, I will analyze three poems: ‘Kubla Khan,’ by Samuel Coleridge, ‘Sexual Healing,’ by Marvin Gaye and David Ritz and ‘Adultery’ by Carol Ann Duffy. Although all poems have the same central theme of sex, the way they express it differs quite radically. In Xanadu did Kubla Khan A stately pleasure-dome decree: Where Alph, the sacred river, ran Through caverns measureless to man Down to a sunless sea. These are the opening lines of Kubla Khan, in which the era of its poet is made clear. Samuel Coleridge was from the Romantic period, an era in which freedom, simplicity and the humble life were reflected through poetry. Above all else though, Romantic poetry featured a strong presence of nature, wild and untamed, the oppos... ...ncerning sex became more open in manner as the years went by. The protest against sexual brutality in ‘Sexual Healing’ would certainly not have been acceptable even two decades before its time, let alone 200 years. Further exposure to lust and sex in the media led to poems such as ‘Adultery’ being written. This poem’s acceptance in contemporary society displays a progression of international maturity in regards to sex, but at the same time the loss of modesty. Ultimately, all poems have differing representations of the same theme, which is shaped by the society of its era. William Wordsworth once said that ‘poetry is the spontaneous overflow of powerful feelings.’ Lust and sex are among the most powerful feelings that human beings are capable of, and there is no doubt that poets will continue express their passion, elation or anguish on this subject.

Curley’s Wife Essay

Explore the ways Steinbeck presents one or more minor characters in ‘Of Mice and Men’ In this essay I will be giving you an insight on how Steinbeck presents one minor character in the novel, Of Mice and Men. John Steinbeck wrote the novel in 1937 the novel is set on a ranch in the Salinas Valleys in California during the Great Depression due to the Wall Street Crash in America. America’s stock market crashed and many people ended up unemployed which led to them leaving their families to look for jobs around America including some of the characters in the novel.My essay is focused on Curley’s wife and I will be discussing the ways Steinbeck presents her appearance, personality, dreams and the ranch worker’s views her. Steinbeck presents Curley’s wife as a flirtatious woman and attention seeking towards other men. This is shown on (page 53) â€Å"She wore a cotton house dress and red mules, on the insteps of which were little bouquets of red o strich feathers roughed lips, wide spaced eyes, with red fingernails†. This quote foreshadows and signifies that Curley’s wife will have sexual feelings to other men throughout the story because of the ways she appears and acts.Steinbeck also presents her wearing the colour red throughout the story. The colour red is a colour synchronised with danger this shows that people should keep away from her because she may be dangerous. The colour red can also be synchronised with love and romance this means that she could be flirtatious towards other men and she also can show love towards them. This is why she dresses this way it also suggests to the reader that Curley’s wife acts seductively towards other men because she dresses up in a seductive way so she can catch the attention of other men on the ranch such as George and Lennie.She dresses that way because she is a tramp and they like to seduce other men towards them despite having a husband called Curley. This also shows that she is not really loved by Curley because she needs other men to catch her attention and body. She also could be found innocent â€Å"wide spaced eyes† this is something which she cannot help. The worker’s on the ranch view Curley’s wife in a negative way. Evidence to support this is â€Å"I seen em’ poison before, but I never seen no piece of jailbait worse than her â€Å"Said George (to Lennie).This quote suggests that Curley’s Wife is unsafe to be around because she is â€Å"Jailbait† meaning she is a young woman considered in sexual terms. This shows that Curley’s wife could land Lennie in jail due to her being presented in that way. Due to Lennie calling her â€Å"Jailbait† this means that the reader is supposed see Curley’s wife in a negative way. This would also make the reader predict that Curley’s wife would be dangerous, trouble and bad as the story progresses. George also says â€Å"worse than her† this is suggesting that she is the worst jailbait he has seen.The reader also learns that they have encountered a problem like this before â€Å"I seen em’ poison before† this shows that they have come across another women like this before. We see this in the introduction  In Weed, Lennie â€Å"pets† a girl’s pretty dress and frightens her away which makes George and Lennie run out of town due to people chasing them. This quote may be prejudicing the reader because before the reader has actually learnt much about the character they are already presenting her in a negative way.This is because women were not seen as important in the 1930s and they had no rights therefore women were not well-respected so men could just talk about women in that manner. Steinbeck presents Curley’s wife in a provocative way so she can be noticed. This suggests that she uses provocative body language, ‘she put her hands behind her back and leaned against the door frame so that her body was thrown forward’. This is her flimsy excuse to be with the men on the ranch. She both talks and acts playfully and flirtatiously in front of the ranch workers.She behaves in this manner because her sexuality is her only weapon to gain attention. Therefore this makes her body as an object because by using her body she can be noticed. Loneliness is a major theme in the novel. This suggests that she does this because she is lonely; she is the loneliest character in the story. She is also the only woman character so she needs company by anyone. Her husband, Curley does not really love her and she does not love him. Several times throughout the story she does this she says she’s looking for Curley but really that is just an excuse to be with other men.Steinbeck makes great use of isolation; it is shown throughout the story. Curley’s Wife is a character who is isolated. This shows that she is isolated because she can’t really go anywhere nor do much on a ranch so she needs people to keep her busy so her time can pass by. The main theme of the novel is ‘The American Dream’. Like many characters in the book, Curley’s wife also has a dream. She dreams of being a film star. Steinbeck makes very good use of dreams throughout the novel. Steinbeck uses context ‘The American Dream’ to present Curley’s wife’s dream.This can be shown in chapter five on (page 125) â€Å"Could ‘a been in the movies an’ had nice clothes- all them nice clothes like they wear. An’ I could ‘a sat in big hotels and had pitchers took of me. This quote shows that ‘The American Dream’ is important context here. ‘The American Dream’ states that anyone can achieve anything they dream of in America. However, for Curley’s wife, like lots of ordinary Americans, this does not turn out to be reality. She also repeats â€Å"I couldaâ €  this suggests that it could have been but now is no longer a possibility.Instead being in Hollywood she is stuck with her unloving husband Curley who does not really care for her. This may be the reason she is always attention seeking around the ranch so she can get noticed because her dream was to be noticed and â€Å"had pitchers† took of her. Steinbeck presents her in regret who has failed in life. In addition she talks about how she wants people to take pictures of her so she can be famous. She also says this before Lennie kills her this suggests Steinbeck’s view of the pointlessness of dreams.

Batman vs. the Bull

You might say that he Is collecting nonsense which Is Just for fun because he Is a child playing a child's game. He Is running through a forest collecting the rubbish. In fairy tales forests are usually a place where everything can happen. It Is a place where the hero Is away from home and I not In control of things happening. It Is also a place for change. Running through the forest Casey meets a man. The man seems to know where Casey can find more rubbish to win the game. Casey takes his hand and follows the man in the belief that there is more rubbish to be found so that he can win over the other children.Sticking to the idea that the rubbish he is collecting is nonsense which is just for fun as in a child's game, Casey is following the man searching for more time to add to his childhood. Going further and further into the forest Casey finds out that there is no more rubbish and that the man has been lying to him. Casey turns around and runs away from the man who is following him. Case's attempt to reach the safety of the garden from which he came fails. He has passed a point of no return in his process of growing up. He is no longer allowed into the garden of safety and childhood.When the man catches Casey he turns into a lull. â€Å"The man was engorged, muscles ripping his clothes and meat spewing out of the torn seams. Two great horns curled out of his forehead, and his eyes filled with black ink. His shoes disintegrated as the cloven feet within split the leather† (II. 97-100). A bull is one of the shapes which the Greek mythological creature Pan is able to turn into. Pan is particularly known for having seduced several women. He is often associated with sexuality, lust and fertility: â€Å"The bull was right over him, his enormous balls swinging between his legs† (II. 101-102).Pan does also appear In the happen of the devil which the bull is described looking a lot like with the two curled horns on his forehead. The devil is tempting the boy into growing up, and Casey Is trying to stay a child forever. You cannot however stay a child forever, and now the bull Is forcing him to grow up by Introducing him to sexuality. Trying to make the bull let go of him, Casey pulls out his penknife key ring. This Is a symbol of his penis which at this point is very small and Ineffective, because he Is still Just a child. He has not yet grown up and experienced his own sexuality. Up until now the penis has only been for peeing.Casey finds out that the penknife does not work the way he wants It to and therefore he pulls out his samurai sword. This phallus symbolizes that Casey has now grown up and experienced sexuality. HIS penis has grown Into a better functioning weapon to handle life with. Casey kills the bull with his samurai sword which symbolizes that he has grown up and taken over the power of sexuality. After the house and the garden from where he originally came. Casey however chooses to walk the other way symbolizing that he is now a grownup. He turns his back on childhood because no one can stay child forever.

Free Essays on Franz Kafka

In 1913 one of the most famous novelists and short story writers had his first official novel published. This may seem like a long time ago for many, but if you were to take a look at the history of literature you could come to the conclusion that this is very recent. This man based most all of his writings on personal experiences with a little bit of fantasy intervened with them. This man was Franz Kafka. Kafka was born on July 3, 1883, in Prague, Bohemia. His parents were Herman, who he worshipped, and Julie Kafka. Herman was a merchant and manufacturer and Julie was into education, she was very intelligent. Kafka was born into a rich Jewish-Czech family. Franz had two older brothers who both died in their child hood. He also had 3 younger sisters, being the oldest he was left with very much. His put a French girl in charge of raising and tutoring Franz. After finishing the Volksschule he went on to law school, even though he had already made his main focus on literature. While in law school Kafka entered a story into a contest. This was the start of his career. In 1906 Kafka took a side job for an Italian insurance company. After hours he study Czech language and attended Czech discussions. He began suffering from migraines and frayed nerves so he became a vegetarian. This led him to the Cabbala, also. He became very influenced by it and felt as if he had a mission in life. He became friends with many people and so forth. It wasn’t until 1912 that he came a full-time writer. His friend, Brod, convinced him to put a book together called Observations. Then came his book Metamorphosis. For five more years his writing was inspired by his love affair, Fraulein F. B. until she married someone else and had two children. After this Kafka became very sick. During the winter of 1916-17 he began working very heavily on his novel The Trial, inspired by his latest break up, and his health steadily decreased along the way. While moving back ... Free Essays on Franz Kafka Free Essays on Franz Kafka In 1913 one of the most famous novelists and short story writers had his first official novel published. This may seem like a long time ago for many, but if you were to take a look at the history of literature you could come to the conclusion that this is very recent. This man based most all of his writings on personal experiences with a little bit of fantasy intervened with them. This man was Franz Kafka. Kafka was born on July 3, 1883, in Prague, Bohemia. His parents were Herman, who he worshipped, and Julie Kafka. Herman was a merchant and manufacturer and Julie was into education, she was very intelligent. Kafka was born into a rich Jewish-Czech family. Franz had two older brothers who both died in their child hood. He also had 3 younger sisters, being the oldest he was left with very much. His put a French girl in charge of raising and tutoring Franz. After finishing the Volksschule he went on to law school, even though he had already made his main focus on literature. While in law school Kafka entered a story into a contest. This was the start of his career. In 1906 Kafka took a side job for an Italian insurance company. After hours he study Czech language and attended Czech discussions. He began suffering from migraines and frayed nerves so he became a vegetarian. This led him to the Cabbala, also. He became very influenced by it and felt as if he had a mission in life. He became friends with many people and so forth. It wasn’t until 1912 that he came a full-time writer. His friend, Brod, convinced him to put a book together called Observations. Then came his book Metamorphosis. For five more years his writing was inspired by his love affair, Fraulein F. B. until she married someone else and had two children. After this Kafka became very sick. During the winter of 1916-17 he began working very heavily on his novel The Trial, inspired by his latest break up, and his health steadily decreased along the way. While moving back ...