Risk management Case Study Example | Topics and Well Written Essays - 750 words - 1

Risk management - Case Study Example The second part involves the liability insurance on liability related risks. It must be noted that liability insurance is meant to offer protection to a third party should there be any claim. The family can insure their dogs. That can certainly be under pet insurance from Progressive Insurance. That is because one of their dogs has been reported to be engaged in biting people. That can lead to a huge loss if the family is not careful. For that reason, taking an insurance cover for the two dogs is important in case of any accidents especially because they have allowed students of Perdue school to be passing by their fence. That even makes it more dangerous. On the other hand, the family may decide to enclose their yard and garden by fencing and prohibiting students from passing over the yard. That also possesses the family in danger of theft related cases. Jane is also working in a manufacturing plant and therefore needs to be covered under the company’s public liability insura nce due to accidents, injuries, death at work and many others. Jane may also insure her businesses against losses especially because the business is seasonal and sometimes funds are not available. Home related risk in the third part involves insuring the house. Homes are insured under the home insurance. The house though very old can still be insured. Progressive Insurance company offers certain categories depending on the perils. Jane can contribute an average annual insurance at $1,163 and monthly contributions at $96.92. That will be cheap while considering that her business is cyclic. Jane will be required to pay a $5000 deductible monthly insurance against flood. The maximum amount payable is $250,000 for house allowance. In future Jane would wish to move out of the old house since it has high risks rates that lead to high deductible amount. Jane would also be needed to insure his

Childhood Obesity Prevention and Intervention Essay Example for Free

Childhood Obesity Prevention and Intervention Essay â€Å"Childhood obesity has more than tripled in the last 30 years† (Centers for Disease Control and Prevention [CDC], 2008). That statistic is staggering. Data and surveys from the 1970’s to present suggest that the United States has been fighting obesity for a great deal of time and the battle continues, increasing in numbers and ever more alarming trends (Fals, 2009). Obesity has historically been treated as an adult problem, but the tripling of childhood obesity over the last three decades clearly illustrates that children are at exponentially higher risk, requiring a shift in focus. Immediate and continuing efforts are essential in the battle against childhood obesity. Prevention, education, and intervention require the involvement of not only affected children and their parents, but the public, government, and medical community as well. The government and society need to become involved in making prevention and intervention of childhood obesity a top priority. Family involvement is also critical; however, aid is needed to support and educate them. The First Lady, Michelle Obama, has been promoting a campaign (Let’s Move!) to raise awareness and help prevent childhood obesity (White House, 2011). The campaign’s checklists for parents and childcare providers contain numerous simple, but helpful tips like dietary changes, exercising, and restricting television and video game time. Similarly, We Can!  ® is a program offering many resources to parents, caregivers, and local community groups. Like the latter campaign, this program also places focus on diet, exercise, and media usage. The program partners nationally with a number of organizations and media outlets to ensure families in all parts of America have access to information and help (U.S. Department of Health Human Services [HHS], 2012). More programs like these are needed in communities and nationwide. The number of resources is increasing but not as quickly as the problem they are attempting to help. Strategies for childhood obesity intervention and prevention are surprisingly simple, but it is up to parents to implement them. One strategy is sharing meals as a family. Choosing healthy foods is not easy and parents can help by providing healthy meals and sharing them with their children. In addition, children often model the behavior of parents; therefore, a parent eating healthy foods may influence the child to do the same. Eating together has the added benefit of being an emotionally positive experience for the entire family. According to guidelines from the U.S. Department of Health and Human Services, food choices and physical activity are the most important factors in the obesity battle. Consequently, parents must offer healthy foods in addition to lowering the calories their children consume. Children must also be encouraged to exercise (HHS, 2010, p. 10). Finally, reduction of television, video games, and computer usage encourages children to be more active and gets them moving. Reducing screen time to no more than two hours per day is recommended by the American Academy of Pediatrics (AAP, 2003, p. 427). By implementing these strategies, parents will be able to help their children with making strides towards health. Research studies have determined health dangers faced by obese children are comparable to those of obese adults. Formerly adult-associated chronic diseases are striking children. These diseases (comorbidities) are numerous and may have grave consequences. Diabetes, high blood pressure, sleep apnea, and the metabolic syndrome are only a few examples of the diseases striking obese children (Daniels et al., 2005, p. 2002). Furthermore, additional research has determined that childhood and adolescent obesity can cause early death (Reilly Kelly, 2011, p. 894). The medical community must provide more research and education to help with prevention of these disease processes and better interventions. Researchers have stressed the â€Å"stigmatization of fatness,† with regard to societal views of this disease (Gard Wright, 2005, p. 69). Obese children are assumed to be lazy and unworthy of attention. Obese children suffer many psychological issues and the bullying is one of the contributors. A recent study reported, â€Å"Bullying happens every day† and it â€Å"has a direct impact on stress and trauma symptoms† (Brandt et al., 2012). Furthermore, â€Å"Children who are obese are more likely to be bullied† asserts another study (Lumeng et al., 2010). In general, obese children tend to be at risk for depression, anxiety disorders, social phobias, poor self-esteem, eating disorders, and a higher risk of suicidal tendencies. Psychiatric intervention is required to aid obese children in developing normally so these problems do not continue into adulthood. Individual support and support groups could be very effective interventions to consider. The epidemic of childhood obesity is not getting better. Every year it appears to be getting excessively worse. Realistic goals are to educate parents, healthcare providers, and the public, giving them as much research and information as possible. Education, intervention, and prevention are the most important factors for combating the effects of childhood obesity and in helping to ensure the health and happiness of children suffering from this disease. References American Academy of Pediatrics. (2003). Prevention of pediatric overweight and obesity. Pediatrics, 112(2), 427. Retrieved from http://www2.aap.org/obesity/ppt/PREVENTION%20OF%20PEDIATRIC%20OBESITY%20AAP.ppt 9k 2010-03-11 Brandt, A., Zaveri, K., Fernandez, K., Jondoh, L., Duran, E., Bell, L., . . . Gutierrez, J. (2012). School bullying hurts: Evidence of psychological and academic challenges among students with bullying histories. Undergraduate Research Journal for the Human Sciences: Special Edition, 11. Retrieved from http://www.kon.org/urc/v11/bullying/brandt.html Centers for Disease Control and Prevention. (2008). CDC Obesity Facts Adolescent and school health. Centers for Disease Control and Prevention. Retrieved from http://www.cdc.gov/healthyyouth/obesity/facts.htm Daniels, S., Arnett, D., Eckel, R., Gidding, S., Hayman, L., Kumanyika, S., . . . Robinson, T. (2005). Overweight in children and adolescents. Circulation, 111(15), 1999-2012. Fals, A. (2009). Childhood obesity : A bit of history National childhood obesity. Examiner. Retrieved from http://www.examiner.com/article/childhood-obesity-a-bit-of-history Gard, M., Wright, J. (2005). The obesity epidemic: Science, morality, and ideology (1st Ed.). New York, U.S.A.: Taylor Francis Inc. Lumeng, J., Forrest, P., Appugliese, D., Kaciroti, N., Corwyn, R., Bradley, R. (2010). Weight Status as a Predictor of Being Bullied in Third Through Sixth Grades. Journal of the American Academy of Pediatrics, 125(6), 1301-1307. doi:10.1542/peds.2009-0774. Reilly, J., Kelly, J. (2011). Long-term impact of overweight and obesity in childhood and adolescence on morbidity and premature mortality in adulthood: Systematic review. International Journal of Obesity, 35(7), 891-898. doi:10.1038/ijo.2010.222.

Temporal Becoming and the A- and B- Theories of Time :: Philosophy Philosophical Time Papers

Temporal Becoming and the A- and B- Theories of Time It is interesting to note that many of Saint Augustine's concerns about time around 400AD are the same as we have today. For example, Augustine was puzzled about the nature of the distinction between the past, the present and the future. He was also concerned about the nature and status of the apparent flow of time. In this essay we will consider a much more recent approach to time that came to the fore in the twentieth century. In 1908 James McTaggart published an article in Mind entitled 'The Unreality of Time', in which, as the title implies, he argued that there is in reality no such thing as time. Now although this claim was in itself startling, probably what was even more significant than McTaggart's arguments was his way of stating them. It was in this paper that McTaggart first drew his now standard distinction between two ways of saying when things happen. In this essay we shall outline these ways of describing events and then discuss the merits and demerits of each, and examine what has become known as the 'tensed versus tenseless' debate on temporal becoming. One way which we speak, experience and conceive of time is that time is something that flows or passes from the future to the present and from the present to the past. When viewed in this way, events which are present have a special existential status. Whatever may be the case with regard to the reality or unreality of events in the future and the past, events that are in the present exist with a capital 'E'. It can then be postulated that it is the 'present' or 'now' that shifts to even later times. If events in time (or moments of time) are conceived in terms of past, present and future, or by means of the tenses, then they form what McTaggart called the A-series (from which the A-theory of time is derived). This type of change is commonly referred to as 'temporal becoming', and gives rise to well known perplexities concerning both what does the shifting and the type of shift involved, which we will discuss later. On the other hand, we experience events in time as occurring in succession, one after another, and as simultaneous with other events. When viewed in this way, events stand in various different temporal relations to each other but no one event, or set of events, is singled out as having the property of being present or as occurring 'now'.

Questions for Exam 3

1) social control theory is traced to the 18 th century work of which theorist? 2)social control theorist ask which theoretical question? 3) beccaria's social control theory argues individuals are? 4) Ivan Nye introduced which ideal to social control theories? 5) according to Nye ___refers to rules and Norms that are instilled in conscience as children 6) social control theories argue deviance is a caused by? ) things to keep students busy after school exhibit which of the four components to Hirschi's social bond theory 8)Hirschi's argument that juveniles who enter adulthood too soon, are more likely to become deviant which form of social bond does this support? 9) when deviance is perceived to not cause injury or harm to anyone it is which technique of neutralization? 10) which theorist introduced techniques of neutralization to social control theories? 11)techniques if neutralization are used in order to? 2)according to Sykes techniques if neutralization Robin Hoods behavior of ste aling from the rich to give to the poor is justified and neutralized through which technique? 13) which if the following are not examples of victimless deviance include? 14) which additions to social control theories would examine the different levels of control placed on boys and girls in particular households as affecting deviance? 15) according to the power control theory ___ constitutes the primary agents of socialization in the family 16) which theory is designed to predict all behaviors beyond criminal and or delinquent? 7)the general theory of crime argues what about self control and stability? 18) which theorist explains the stages and trajectories of deviance of life course theories 19) which of the following is not a component of life course theory in theorizing a lesser likely hood of deviance? 20) life course theories examine and primarily focus on the social bonds between? 21) which of the following are labels found in high schools 22) which theoretical orientation exam ines the social meaning of deviance through labels and how people are understood and defined through such stereotypes 23) symbolic interactionism is a ___level perspective 4) what is key in defining deviance? 25) according to labeling theorists which of the following statements are true? 26) _____is a status imposed on an individual or a group which may or may not be related to actual rule breaking 27) labeling theorists ask which of the following questions 28) which labeling theorist examined police contact and juvenile delinquency, in which he argued the contact may over dramatize relatively common acts of deviance? 9) _____ deviance is when common violations of the norms occur and the identity of a deviant is not developed 30) ____ deviance is when deviant behavior occurs as a means of defense, attack or adjustment by a label and reactions to labels already developed 31) which labeling theorist introduced primary and secondary deviance to this orientation 32) a ____ status refers to the status that shapes perception and behavior of those around you and is considered the most important status 33) which of the following ways does labeling lead to secondary deviance? 4) which type of deviant act is considered residual rule breaking? 35) residual rule breaking is a form of what type of deviance? 36) which of the following are major findings in the roughnecks and saints study? 37) which of the following theorists introduced the ideas of intergravity shame and stigmatization effects of labeling in his piece crime, shame and reintegration? 38) ___ is when an individual is viewed as a good person but they have just committed a bad deed. 9)which theorist found mental illness stigmas or consequential and negatively affect those with a mental illness life 40) labeling theorists would argue that which of the following policy implications 41) ____ theories would study cooperation's and the human suffering corporate action and power struggle cause to society 42) which th eoretical orientation examines the social construction of deviance by deconstructing conflicting groups and discourse of attitudes, legal rights, implications of change etc.? 43) conflict and Marxist theories are _____ perspectives 4) what type of economic system are Marxist and conflict theorist critical of 45) according to conflict theorists which of the following statements is true? 46) ____ theorists argue revolutionary overthrow of the capitalist system 47) _____ theorists argue reform rather than revolutionary overthrow 48) which Marxist theorist wrote communist manifesto? 49) __ and ___ theories recognize conflicts exist especially in capitalist societies and it arises from power 50) which Marxist theory argued capitalist conflict is divisonary meaning it is designed to keep workers focused on issues promoting division competition and is vs. them mentalies

Control risk Essay

The auditor obtains an understanding of the design and implementation of internal Control to make a preliminary assessment of control risk as part of the auditor’s overall Assessment of the risk of material misstatements. The auditor uses this preliminary assessment of control risk to plan the audit for each material class of transactions. However, in some instances the auditor may learn that the control deficiencies are significant such that the client’s financial statements may not be auditable. So, before making a preliminary assessment of control risk for each material class of transactions, the auditor must first decide whether the entity is auditable. Two primary factors determine auditability: the integrity of management and the ade – quacy of accounting records. If management lacks integrity, most auditors will not accept the engagement. The accounting records are an important source of audit evidence for most audit objectives. If the accounting records a re deficient, necessary audit evidence may not be available. For example, if the client has not kept duplicate sales invoices and vendors’ invoices, it is usually impractical to do an audit. In complex IT environments, much of the transaction information is available only in electronic form without generating a visible audit trail of documents and records. In that case, the company is usually still auditable; however, auditors must assess whether they have the necessary skills to gather evidence that is in electronic form and can assign personnel with adequate IT training and experience. After obtaining an understanding of internal control, the auditor makes a preliminary assessment of control risk as part of the auditor’s overall assessment of the risk of material misstatement. This assessment is a measure of the auditor’s expectation that internal controls will prevent material misstatements from occurring or detect and correct them if they have occurred. The starting point for most auditors is the assessment of entity-level controls. By nature, entity-level controls, such as many of the elements contained in the control environment, risk assessment, and monitoring components, have an overarching impact on most major types of transactions in each transaction cycle. For example, an ineffective board of directors or management’s failure to have any process to identify, assess, or manage key risks, has the potential to undermine controls for most of the transaction-related audit objectives. Thus,  auditors generally assess entity-level controls before assessing transaction specific controls. Once auditors determine that entity-level controls are designed and placed in operation, they next make a preliminary assessment for each transaction-related audit objective for each major type of transaction in each transaction cycle. For example, in the sales and collection cycle, the types of transactions usually involve sales, sales returns and allowances, cash receipts, and the provision for and write-off of uncollectible accounts. The auditor also makes the preliminary assessment for controls affecting audit objectives for balance sheet accounts and presentations Many auditors use a control risk matrix to assist in the control risk assessment process at the transaction level. The purpose is to provide a convenient way to organize assessing control risk for each audit objective. the control risk matrix for transaction-related audit objectives, auditors use a similar control risk matrix format to assess control risk for balance-related and presentation and disclosure-related audit objectives. Identify Audit Objectives The first step in the assessment is to identify the audit objectives for classes of transactions, account balances, and presentation and dis closure to which the assessment applies. For example, this is done for classes of transactions by applying the specific transaction-related audit objectives introduced earlier, which were stated in general form, to each major type of transaction for the entity. For example, the auditor makes an assessment of the occurrence objective for sales and a separate assessment of the completeness objective. Identify Existing Controls Next, the auditor uses the information discussed in the previous section on obtaining and documenting an understanding of internal control to identify the controls that contribute to accomplishing transaction-related audit objectives. One way for the auditor to do this is to identify controls to satisfy each objective. For example, the auditor can use knowledge of the client’s system to identify controls that are likely to prevent errors or fraud in the occurrence transaction-related audit objective. The same thing can be done for all other objectives. It is also helpful for the auditor to use the five control activities (separation of duties, proper authorization,  Adequate documents and records, physical control over assets and records, and Independent checks on performance) as reminders of controls. For example: Is there adequate separation of duties and how is it achieved? Are transactions properly authorized? Are pre-numbered documents properly accounted for? Are key master files properly restricted from unauthorized access? The auditor should identify and include only those controls that are expected to have the greatest effect on meeting the transaction-related audit objectives. These are often called key controls. The reason for including only key controls is that they will be sufficient to achieve the transaction-related audit objectives and also provide audit efficiency. Associate Controls with Related Audit Objectives Each control satisfies one or more related audit objectives. This can be seen for transaction-relatedaudit objectives. The body of the matrix is used to show how each control contributes To the accomplishment of one or more transaction-related audit objectives. In this , a C was entered in each cell where a control partially or fully satisfied an bjective. A similar control risk matrix would be completed for balance-related and presentation and disclosure-related audit objectives. For example, the mailing of statements to customers satisfies three objectives in the audit of Hillsburg Hardware, which is indicated by the placement of each C on the row . Identify and Evaluate Control Deficiencies, Significant Deficiencies, and Material Weaknesses Auditors must evaluate whether key controls are absent in the design of internal control over financial reporting as a part of evaluating control risk and the likelihood of financial statement misstatements. Auditing standards define three levels of the absence of internal controls: 1. Control deficiency. A control deficiency exists if the design or operation of controls does not permit company personnel to prevent or detect mis-statements on a timely basis in the normal course of performing theirassigned functions. A design deficiency exists if a necessary control is missing or not properly designed. An operation deficiency exists if a well-designed control does not operate as designed or if the person performing the control is insufficiently qualified or authorized. 2. Significant deficiency. A significant deficiency exists if one or more control deficiencies exist that is less severe than a material weakness (defined below), but important enough to merit attention by those responsible for oversight of the company’s financial reporting. 3. Material weakness. A material weakness exists if a significant deficiency, by itself, or in combination with other significant deficiencies, results in a reason – able possibility that internal control will not prevent or detect material financial statement misstatements on a timely basis. To determine if a significant internal control deficiency or deficiencies are a material weakness, they must be evaluated along two dimensions: likelihood and significance. If there is more than a reasonable possibility (likelihood) that a material misstatement (significance) could result from the significant deficiency or deficiencies, then it is considered a material weakness. A five-step approach can be used to identify deficiencies, significant deficiencies, and Material weaknesses. 1. Identify existing controls. Because deficiencies and material weaknesses are the absence of adequate controls, the auditor must first know which controls exist. The methods for identifying controls have already been discussed. 2. Identify the absence of key controls. Internal control questionnaires, flow charts, and walkthroughs are useful tools to identify where controls are lacking and the likelihood of misstatement is therefore increased. It is also useful to examine the control risk matrix, such as to look for objectives where there are no or only a few controls to prevent or detect misstatements. 3. Consider the possibility of compensating controls. A compensating control is one Elsewhere in the system that offsets the absence of a key control. A common example in a small business is the active involvement of the owner. When a compensating control exists, there is no longer a significant deficiency or material weakness. 4. Decide whether there is a significant deficiency or material weakness. The likelihood of misstatements and their materiality are used to evaluate if there are significant deficiencies or material weaknesses. 5. Determine potential misstatements that could result. This step is intended to identify specific misstatements that are likely to result because of the significant deficiency or material weakness. The importance of a significant deficiency  or material weakness is directly related to the likelihood and materiality of potential misstatements. Associate Significant Deficiencies and Material Weaknesses with Related Audit Objectives The same as for controls, each significant deficiency or material weakness can apply to one or more related audit objectives. In the case of Hillsburg, there are two significant deficiencies, and each applies to only one transaction-related objective. The significant deficiencies are shown in the body of the figure by a D in the appropriate objecti ve column. Assess Control Risk for Each Related Audit Objective After controls, significant deficiencies, and material weaknesses are identified and associated with transaction-related audit objectives, the auditor can assess control risk for transaction related audit objectives. This is the critical decision in the evaluation of internal control. The auditor uses all of the information discussed previously to make a subjective control risk assessment for each objective. There are different ways to express this assessment. Some auditors use a subjective expression such as high, moderate, or low. Others use numerical probabilities such as 1.0, 0.6, or 0.2. Again, the control risk matrix is a useful tool for making the assessment. This assessment is not the final one. Before making the final assessment at the end of the integrated audit, the auditor will test controls and perform substantive tests. These Procedures can either support the preliminary assessment or cause the auditor to make changes. In some cases, management can correct deficiencies and material weaknesses before the auditor does significant testing, which may permit a reduction in control risk. After a preliminary assessment of control risk is made for sales and cash receipts, the auditor can complete the three control risk rows of the evidence-planning worksheet . If tests of controls results do not support the preliminary assessment of control risk, the auditor must modify the worksheet later. Alternatively, the auditor can wait until tests of controls are done to complete the three control risk rows of the worksheet. As part of understanding internal control and assessing control risk, the auditor is required to communicate certain matters to those charged with governance. This Information and other recommendations about controls are also often communicated to management. Communications to Those  Charged With Governance The auditor must communicate significant deficiencies and material weaknesses in writing to those charged with governance as soon as the auditor becomes aware of their existence. The communication is usually addressed to the audit committee and to management. Timely communications may provide management an opportunity to address control deficiencies before management’s report on internal control must be issued. In some instances, deficiencies can be corrected sufficiently early such that both management and the auditor can conclude that controls are operating effectively as of the balance sheet date. Regardless, these communications must be made no later than 60 days following the audit report release. Management Letters In addition to these matters, auditors often identify less significant internal control-related issues, as well as opportunities for the client to make operational improvements. These should also be communicated to the client. The form of communication is often a separate letter for that purpose, called a management letter. Although management letters are not required by auditing standards, auditors generally prepare them as a value-added service of the audit. Test of controls We’ve examined how auditors link controls, significant deficiencies, and material Weaknesses in internal control to related audit objectives to assess control risk for each objective. Now we’ll address how auditors test those controls that are used to support a control risk assessment. For example, each key control that the auditor intends to rely on to support a control risk of medium or low must be supported by sufficient tests of controls. We will deal with tests of controls for both audits of internal control for financial reporting and audits of financial statements. Assessing control risk requires the auditor to consider both the design and operation of controls to evaluate whether they will likely be effective in meeting related audit objectives. During the understanding phase, the auditor will have already gathered some evidence in support of both the design of the controls and their implementation by using procedures to obtain an understanding . In most cases, the auditor will not have gathered  enough evidence to reduce assessed control risk to a sufficiently low level. The auditor must therefore obtain additional evidence about the operating effectiveness of controls throughout all, or at least most, of the period under audit. The procedures to test effectiveness of controls in support of a reduced assessed control risk are called tests of controls. If the results of tests of controls support the design and operation of controls as expected, the auditor uses the same assessed control risk as the preliminary assessment. If, however, the tests of controls indicate that the controls did not operate effectively, the assessed control risk must be reconsidered. For example, the tests may indicate that the application of a control was curtailed midway through the year or that the person applying it made frequent misstatements. In such situations, the auditor uses a higher assessed control risk, unless compensating controls for the same related audit objectives are identified and found to be effective. Of course, the auditor must also consider the impact of those controls that are not operating effectively on the auditor’s Report on internal control. Procedures for Tests of Controls The auditor is likely to use four types of procedures to support the operating effectiveness of internal controls. Management’s testing of internal control will likely include the same types of procedures. The four types of procedures are as follows: 1. Make inquiries of appropriate client personnel. Although inquiry is not a highly reliable source of evidence about the effective operation of controls, it is still appropriate. For example, to determine that unauthorized personnel are denied access to computer files, the auditor may make inquiries of the person who controls the computer library and of the person who controls online access security password assignments. 2. Examine documents, records, and reports. Many controls leave a clear trail of documentary evidence that can be used to test controls. Suppose, for example, that when a customer order is received, it is used to create a customer sales order, which is approved for credit. Then the customer order is attached to the sales order as authorization for further processing. The auditor can test the control by examining the documents to make sure that they are complete and properly matched and that required signatures or initials are present. 3. Observe control-related  activities. Some controls do not leave an evidence trail, which means that it is not possible to examine evidence that the control was executed at a later date. For example, separation of duties relies on specific persons performing specific tasks, and there is typically no documentation of the separate performance. For controls that leave no documentary evidence, the auditor generally observes them being applied at various points during the year. 4. Reperform client procedures. There are also control-related activities for which there are related documents and records, but their content is insufficient for the auditor’s purpose of assessing whether controls are operating effectively. For example, assume that prices on sales invoices are obtained from the master price list, but no indication of the control is documented on the sales invoices. In these cases, it is common for the auditor to reperform the control activity to see whether the proper results were obtained. For this example, the auditor can re perform the procedure by tracing the sales prices to the authorized price list in effect at the date of the transaction. If no misstatements are found, the auditor can conclude that the procedure . Extent of Procedures The extent to which tests of controls are applied depends on the preliminary assessed control risk. If the auditor wants a lower assessed control risk, more extensive tests of controls are applied, both in terms of the number of controls tested and the extent of the tests for each control. For example, if the auditor wants to use a low assessed control risk, a larger sample size for documentation, observation, and re performance procedures should be applied. The extent of testing also depends on the frequency of the operation of the controls, and whether it is manual or automated. Reliance on Evidence from the Prior Year’s Audit When auditors plan to use evidence about the operating effectiveness of internal control obtained in prior audits, auditing standards require tests of the controls’ effectiveness at least every third year. If auditors determine that a key control has been changed since it was last tested, they should test it in the current year. When there are a number of controls tested in prior audits that have not been changed, auditing standards  require auditors to test some of those controls each year to ensure there is a rotation of controls testing throughout the three year period. Testing of Controls Related to Significant Risks Significant risks are those risks that the auditor believes require special audit consideration. When the auditor’s risk assessment procedures identify significant risks, the auditor is required to test the operating effectiveness of controls that mitigate these risks in the current year audit, if the auditor plans to rely on those controls to support a control risk assessment below 100%. The greater the risk, the more audit evidence the auditor should obtain that controls are operating effectively. Testing Less Than the Entire Audit Period Recall that management’s report on internal control deals with the effectiveness of internal controls as of the end of the fiscal year. PCAOB Standard 5 requires the auditor to perform tests of controls that are adequate to determine whether controls are operating effectively at year-end. The timing of the auditor’s tests of controls will therefore depend on the nature of the controls and when the company uses them. For controls that are applied throughout the accounting period, it is usually practical to test them at an interim date. The auditor will then determine later if changes in controls occurred in the period not tested and decide the implication of any change. Controls dealing with financial statement preparation occur only quarterly or at year-end and must therefore also be tested at quarter and year-end. Relationship between Tests of Controls and Procedures to Obtaining Understanding There is a significant overlap between tests of controls and procedures to obtain an understanding. Both include inquiry, documentation, and observation. There are two primary differences in the application of these common procedures. 1. In obtaining an understanding of internal control, the procedures to obtain an understanding are applied to all controls identified during that phase. Tests of controls, on the other hand, are applied only when the assessed control risk has not been satisfied by the procedures to obtain an understanding. 2. Procedures to obtain an  understanding are performed only on one or a few transactions or, in the case of observations, at a single point in time. Tests of controls are performed on larger samples of transactions (perhaps 20 to 100), and often, observations are made at more than one point in time. For key controls, tests of controls other than re performance are essentially an Extension of procedures to obtain an understanding. Therefore, assuming the auditors plan to obtain a low assessed control risk from the beginning of the integrated audit, they will likely combine both types of procedures and perform them simultaneously. One option is to perform the audit procedures separately, where minimum procedures to obtain an understanding of design and operation are performed, followed by additional tests of controls. An alternative is to combine both columns and do them simultaneously. The same amount of evidence is accumulated in the second approach, but more efficiently. The determination of the appropriate sample size for tests of controls is an important audit decisions. Detection risk and the design of substantive tests We’ve focused on how auditors assess control risk for each related audit objective and support control risk assessments with tests of controls. The completion of these activities is sufficient for the audit of internal control over financial reporting, even though the report will not be finalized until the auditor completes the audit of financial statements. The auditor uses the control risk assessment and results of tests of controls to determine planned detection risk and related substantive tests for the audit of financial statements. The auditor does this by linking the control risk assessments to the balance related audit objectives for the accounts affected by the major transaction types and to the four presentations and disclosure audit objectives. The appropriate level of detection risk for each balance-related audit objective is then decided using the audit risk model. The relationship of transaction-related audit objectives to balance-related audit objectives and the selection and design of audit procedures for substantive tests of financial statement. Types of test In developing an overall audit plan, auditors use five types of tests to determine whether financial statements are fairly stated. Auditors use risk  assessment procedures to assess the risk of material misstatement, represented by the combination of inherent risk and control risk. The other four types of tests represent further audit procedures performed in response to the risks identified. Each audit procedure falls into one, and sometimes more than one, of these five categories. Figure 13-1 shows the relationship of the four types of further audit procedures to the audit risk model. As Figure 13-1 illustrates, tests of controls are performed to support a reduced assessment of control risk, while auditors use analytical procedures and tests of details of balances to satisfy planned detection risk. Substantive tests of transactions affect both control risk and planned detection risk, because they test the effectiveness of internal controls and the dollar amounts of transactions. Risk Assessment Procedures TThe second standard of fieldwork requires the auditor to obtain an understanding of the entity and its environment, including its internal control, to assess the risk of material misstatement in the client’s financial statements. Risk assessment procedures are performed to assess the risk of material misstatement in the financial statements. The auditor performs tests of controls, substantive tests of transactions, analytical procedures, and tests of details of balances in response to the auditor’s assessment of the risk of material misstatements. The combination of these our types of further audit procedures provides the basis for the auditor’s opinion, as illustrated by Figure 13-1. A major part of the auditor’s risk assessment procedures are done to obtain an Understanding of internal control. Procedures to obtain an understanding of internal control were studied and focus on both the design and implementation of internal control and are used to assess control risk for each transaction-related audit objectively Tests of Controls EThe auditor’s understanding of internal control is used to assess control risk for each transaction-related audit objective. Examples are assessing the accuracy objective for sales transactions as low and the occurrence objective as moderate. When control policies and procedures are believed to be effectively designed, the auditor assesses control risk at a level that reflects the relative effectiveness of those controls. To obtain sufficient  appropriate evidence to support that assessment, the auditor performs tests of controls.S Tests of controls, either manual or automated, may include the following types of evidence. (Note that the first three procedures are the same as those used to obtain an understanding of internal control.) †¢ Make inquiries of appropriate client personnel †¢ Examine documents, records, and reports †¢ Observe control-related activities †¢ Reperform client procedures Auditors perform a system walkthrough as part of procedures to obtain an under – standing to help them determine whether controls are in place. The walkthrough is normally applied to one or a few transactions and follows that transaction through the entire process. For example, the auditor may select one sales transaction for a system walk through of the credit approval process, then follow the credit approval process from initiation of the sales transaction through the granting of credit. Tests of controls are also used to determine whether these controls are effective and usually involve testing a sample of transactions. As a test of the operating effectiveness of the credit approval process, for example, the auditor might examine a sample of 50 sales transactions from throughout the year to determine whether credit was granted before the shipment of goods. Procedures to obtain an understanding of internal control generally do not provide sufficient appropriate evidence that a control is operating effectively. An exception may apply for automated controls because of their consistent performance. The auditor’s procedures to determine whether the automated control has been implemented may also serve as the test of that control, if the auditor determines there is minimal risk that the automated control has been changed since the understanding was obtained. Then, no additional tests of controls would be required. The amount of additional evidence required for tests of controls depends on two things: 1. The extent of evidence obtained in gaining the understanding of internal control 2. The planned reduction in control risk Figure 13-2 (p. 406) shows the role of tests of controls in the audit of the sales and collection cycle relative to other tests performed to provide  sufficient appropriate evidence for the auditor’s opinion. Note the un shaded circles with the words â€Å"Audited by TOC.† For simplicity, we make two assumptions: Only sales and cash receipts trans – actions and three general ledger balances make up the sales and collection cycle and the beginning balances in cash and accounts receivable were audited in the previous year and are considered correct. If auditors verify that sales and cash receipts transactions are correctly recorded in the accounting records and posted to the general ledger, they can conclude that the ending balances in accounts receivable and sales are correct. (Cash disbursements transactions will OF have to be audited before the auditor can reach a conclusion about the ending balance in the cash account.) One way the auditor can verify recording of transactions is to perform tests of controls. If controls are in place over sales and cash receipts transactions, the auditor can perform tests of controls to determine whether the six transaction-related audit objectives are being met for that cycle. Substantive tests of transactions, which we will examine in the next section, also affect audit assurance for sales and cash receipts transactions. Substantive Tests of TransactionsSTS Substantive tests are procedures designed to test for dollar misstatements (often called monetary misstatements) that directly affect the correctness of financial statement balances. Auditors rely on three types of substantive tests: substantive tests of transactions, substantive analytical procedures, and tests of details of balances. Substantive tests of transactions are used to determine whether all six transactions related audit objectives have been satisfied for each class of transactions. Two of those objectives for sales transactions are recorded sales transactions exist (occurrence objective) and existing sales transactions are recorded (completeness objective for the six transaction-related audit objectives. When auditors are confident that all transactions were correctly recorded in the journals and correctly posted, considering all six transaction-related audit objectives, they can be confident that general ledger totals are correct. Figure 13-2 illustrates the role of substantive tests of transactions in the audit of the sales and collection cycle by lightly shaded circles with the words â€Å"Audited by STOT.† Observe that both tests of controls and substantive tests of transactions are performed for transactions in the cycle, not on the ending account  balances. The auditor verifies the recording and summarizing of sales and cash receipts transactions by performing substantive tests of transactions. Figure 13-2 shows one set of tests for sales and another for cash receipts. Analytical Procedures analytical procedures involve comparisons of recorded amounts to expectations developed by the auditor. Auditing standards require that they be done during planning and completing the audit. Although not required, analytical procedures may also be performed to audit an account balance. The two most important purposes of analytical procedures in the audit of account balances are to: 1. Indicate possible misstatements in the financial statements 2. Provide substantive evidence Analytical procedures done during planning typically differ from those done in the testing phase. Even if, for example, auditors calculate the gross margin during planning, they probably do it using interim data. Later, during the tests of the ending balances, they will recalculate the ratio using full-year data. If auditors believe that analytical procedures indicate a reasonable possibility of misstatement, they may perform additional analytical procedures or decide to modify tests of details of balances. When the auditor develops expectations using analytical procedures and concludes that the client’s ending balances in certain accounts appear reasonable, certain tests of details of balances may be eliminated or sample sizes reduced. Auditing standards state that analytical procedures are a type of substantive test (referred to as substantive analytical procedures), when they are performed to provide evidence about an account balance. The Extent to which auditors may be willing to rely on substantive analytical procedures in support of an account balance depends on several factors, including the precision of the expectation developed by the auditor, materiality, and the risk of material misstatement. Figure 13-2 illustrates the role of substantive analytical procedures in the audit of the sales and collection cycle by the dark shaded circles with the words â€Å"Audited by AP.† Observe that the auditor performs substantive analytical procedures on sales and Cash receipts transactions, as well as on the ending balances of the accounts in the cycle. Tests of Details of Balances Tests of details of balances focus on the ending general ledger balances for both balance sheet and income statement accounts. The primary emphasis in most tests of details of balances is on the balance sheet. Examples include confirmation of customer balances for accounts receivable, physical examination of inventory, and examination of vendors’ statements for accounts payable. Tests of ending balances are essential because the evidence is usually obtained from a source independent of the client, which is considered highly reliable. Much like for transactions, the auditor’s tests of details of balances must satisfy all balance-related audit objectives for each significant balance sheet account. Figure 13-2 illustrates the role of tests of details of balances by the circles with half dark and half light shading and the words â€Å"Audited by TDB.† Auditors perform detailed tests of the ending balances for sales and accounts receivable, including procedures such as confirmation of account receivable balances and sales cutoff tests. The extent of these tests depends on the results of tests of controls, substantive tests of transactions, and substantive analytical procedures for these accounts. Tests of details of balances help establish the monetary correctness of the accounts they relate to and therefore are substantive tests. For example, confirmations test for monetary misstatements in accounts receivable and are therefore substantive tests. Similarly, counts of inventory and cash on hand are also substantive tests. OSelect the appropriate types of audit tests Typically, auditors use all five types of tests when performing an audit of the financial statements, but certain types may be emphasized, depending on the circumstances. Recall that risk assessment procedures are required in all audits to assess the risk of material misstatement while the other four types of tests are performed in response to the risks identified to provide the basis for the auditor’s opinion. Note also that only risk assessment procedures, especially procedures to obtain an understanding of controls, and tests of controls are performed in an audit of internal control over financial reporting. Several factors influence the auditor’s choice of the types of tests to select, including the availability of the eight types of evidence, the relative costs of each type of test, the effectiveness of  internal controls, and inherent risks. Only the first two are discussed further because the last two were discussed in earlier chapters. Availability of Types of Evidence for Further Audit Procedures OEach of the four types of further audit procedures involves only certain types of evidence (confirmation, documentation, and so forth. †¢ More types of evidence, six in total, are used for tests of details of balances than for any other type of test. †¢ Only tests of details of balances involve physical examination and confirmation. †¢ Inquiries of the client are made for every type of test. †¢ Documentation is used in every type of test except analytical procedures. †¢ Re performance is used in every type of test except analytical procedures. Auditors may re perform a control as part of a transaction walkthrough or to test a control that is not supported by sufficient documentary evidence. †¢ Recalculation is used to verify the mathematical accuracy of transactions when per forming substantive test of transactions and account balances when per – forming tests of details of balances. Relative Costs When auditors must decide which type of test to select for obtaining sufficient appropriate evidence, the cost of the evidence is an important consideration. The types of tests are listed below in order of increasing cost: †¢ Analytical procedures †¢ Risk assessment procedures, including procedures to obtain an understanding of internal control †¢ Tests of controls †¢ Substantive tests of transactions †¢ Tests of details of balances Analytical procedures are the least costly because of the relative ease of making calculations and comparisons. Often, considerable information about potential misstatements can be obtained by simply comparing two or three numbers. Risk assessment procedures, including procedures to obtain an understanding of internal control, are not as costly as other audit tests because auditors can easily make inquiries and observations and perform planning analytical procedures. Also, examining such things as documents  summarizing the client’s business operations and processes and management and governance structure are relatively cheaper than other audit tests. Because tests of controls also involve inquiry, observation, and inspection, their relative costs are also low compared to substantive tests. However, tests of controls are more costly relative to the auditor’s risk assessment procedures due to a greater extent of testing required to obtain evidence that a control is operating effectively, especially when those tests of controls involve re performance. Often, auditors can perform a large number of tests of controls quickly using audit software. Such software can test controls in clients’ computerized accounting systems, such as in computerized accounts receivable systems that automatically authorize sales to existing customers by comparing the proposed sales amount and existing accounts receivable balance with the customer’s credit limit. Substantive tests of transactions cost more than tests of controls that do not include re performance because the former often require recalculations and tracings. In a computerized environment, however, the auditor can often perform substantive tests of transactions quickly for a large sample of transactions. Tests of details of balances almost always cost considerably more than any of the Other types of procedures because of the cost of procedures such as sending confirmations and counting inventories. Because of the high cost of tests of details of balances, auditors usually try to plan the audit to minimize their use. Naturally, the cost of each type of evidence varies in different situations. For example, the cost of an auditor’s test-counting inventory (a substantive test of the details of the inventory balance) often depends on the type and dollar value of the Inventory, its location, and the number of different items. Relationship between Tests of Controls and Substantive Tests To better understand tests of controls and substantive tests, let’s examine how they differ. An exception in a test of control only indicates the likelihood of misstatements affecting the dollar value of the financial statements, whereas an exception in a substantive test of transactions or a test of details of balances is a financial statement misstatement. Exceptions in tests of controls are called control test deviations. From the three levels of control deficiencies: deficiencies, significant deficiencies, and  material weaknesses. Auditors are most likely to believe material dollar misstatements exist in the financial statements when control test deviations are considered to be significant deficiencies or material weaknesses. Auditors should then perform substantive tests of transactions or tests of details of balances to determine whether material dollar misstatements have actually occurred. Assume that the client’s controls require an independent clerk to verify the quantity, price, and extension of each sales invoice, after which the clerk must initial the duplicate invoice to indicate performance. A test of control audit procedure is to inspect a sample of duplicate sales invoices for the initials of the person who verified the information. If a significant number of documents lack initials, the auditor should consider implications for the audit of internal control over financial reporting and follow up with substantive tests for the financial statement audit. This can be done by extending tests of duplicate sales invoices to include verifying prices, extensions, and footings (substantive tests of transactions) or by increasing the sample size for the confirmation of accounts receivable (substantive test of details of balances). Even though the control is not operating effectively, the invoices may still be correct, especially if the person originally preparing On the other hand, if no documents or only a few of them are missing initials, the control will be considered effective and the auditor can therefore reduce substantive tests of transactions and tests of details of balances. However, some re performance and recalculation substantive tests are still necessary to provide the auditor assurance that the clerk did not initial documents without actually performing the control procedure or performed it carelessly. Because of the need to complete some re performance and recalculation tests, many auditors perform them as a part of the original tests of controls. Others wait until they know the results of the tests of controls and then determine the total sample size needed. Relationship between Analytical Procedures and Substantive Tests Like tests of controls, analytical procedures only indicate the likelihood of misstatements affecting the dollar value of the financial statements. Unusual fluctuations in the relationships of an account to other accounts, or to nonfinancial information, may indicate an increased likelihood that material misstatements exist without necessarily providing direct evidence of a  material misstatement. When analytical procedures identify unusual fluctuations, auditors should perform substantive tests of transactions or tests of details of balances to determine whether dollar misstatements have actually occurred. If the auditor performs substantive analytical procedures and believes that the likelihood of material misstatement is low, other substantive tests can be reduced. For accounts with small balances and only minimal potential for material misstatements, such as many supplies and prepaid expense accounts, auditors often limit their tests to substantive analytical procedures if they conclude the accounts are reasonably stated. Trade-Off between Tests of Controls and Substantive Tests There is a trade-off between tests of controls and substantive tests. During planning, auditors decide whether to assess control risk below the maximum. When they do, they must then perform tests of controls to determine whether the assessed level of control risk is supported. (They must always perform test of controls in an audit of internal control over financial reporting.) If tests of controls support the control risk assessment, planned detection risk in the audit risk model is increased, and planned substantive tests can therefore be reduced. Figure 13-3 shows the relationship between substantive tests and control risk assessment (including tests of controls) at differing levels of internal control effectiveness Impact of information technology on audit testing Auditing standards provide guidance for auditors of entities that transmit process, maintain, or access significant information electronically. Examples of electronic evidence include records of electronic fund transfers and purchase orders transmitted through electronic data interchange (EDI). Evidence of the performance of automated controls, such as the computer’s comparison of proposed sales orders to customer credit limits, may also only be in electronic form. The standards recognize that when a significant amount of audit evidence exists in electronic form, it may not be practical or possible to reduce detection risk to an acceptable level by performing only substantive tests. For example, the potential for improper initiation or alteration of information may be greater if information is maintained only in electronic form. In these circumstances, the auditor should perform  tests of controls to gather evidence in support of an assessed level of control risk below maximum for the affected financial statement assertions. Although some substantive tests are still required, the auditor can significantly reduce substantive tests if the results of tests of controls support the effectiveness of controls. In the audit of a larger public company, computer-performed controls (these are called automated controls) must be tested if the auditor considers them to be key controls for reducing the likelihood of material misstatements in the financial statements. Because of the inherent consistency of IT processing, however, the auditor may be able to reduce the extent of testing of an automated control. For example, software based control is almost certain to function consistently unless the program is changed. Once auditors determine an automated control is functioning properly, they can focus subsequent tests on assessing whether any changes have occurred that will limit the effectiveness of the control. Such tests might include determining whether any changes have occurred to the program and whether these changes were properly authorized and tested prior to implementation. This approach leads to significant audit efficiencies when the auditor determines that automated controls tested in the prior year’s audit have not been changed and continue to be subject to effective general controls. To test automated controls or data, the auditor may need to use computer-assisted audit techniques or use reports produced by IT to test the operating effectiveness of IT general controls, such as program change controls and access controls. In many cases, testing of automated controls may be performed by IT audit specialists. When auditors test manual controls that rely on IT-generated reports, they must consider both the Effectiveness of management’s review and automated controls over the accuracy of Information in the report.

The 7 Deadly Sins and 7 Cardinal Virtues Essay Example

The 7 Deadly Sins and 7 Cardinal Virtues Essay Example The 7 Deadly Sins and 7 Cardinal Virtues Paper The 7 Deadly Sins and 7 Cardinal Virtues Paper Essay Topic: Divine Comedy Paradiso Inferno The Aeneid Overview The Seven Deadly Sins, also known as the Capital Vices or Cardinal Sins, are a classification of vices that were originally used in early Christian teachings to educate and instruct followers concerning (immoral) fallen mans tendency to sin. The Roman Catholic Church divided sin into two principal categories: venial, which are relatively minor, and could be forgiven through any sacrament of the Church, and the more severe capital or mortal sins, which, when committed, destroyed the life of grace, and created the threat of eternal damnation unless either absolved through the sacrament of confession, or otherwise forgiven through perfect contrition on the part of the penitent. Beginning in the early 14th century, the popularity of the Seven deadly sins as a theme among European artists of the time eventually helped to ingrain them in many areas of Christian culture and Christian consciousness in general throughout the world. One means of such ingraining was the creation of the mnemonic SALIGIA based on the first letters in Latin of the seven deadly sins: superbia, avaritia, luxuria, invidia, gula, ira, acedia. Listed in the same order used by both Pope Gregory the Great in the 6th Century AD, and later by Dante Alighieri in his epic poem The Divine Comedy, the Seven deadly sins are as follows: (7) Luxuria(extravagance, later lust); (6) Gula(gluttony); (5) Avaritia(greed); (4) Acedia(sloth); (3) Ira(wrath); (2) Invidia(envy); and (1) Superbia(pride). Each of The Seven Deadly Sins has an opposite among the corresponding Seven holy virtues (sometimes also referred to as the Contrary Virtues). The identification and definition of the Seven deadly sins over their history has been a fluid process and the idea of what each of the seven actually encompass has evolved over time. This process has been aided by the fact that they are not referred to in either a cohesive or codified manner in the Bible itself, and as a result other literary and ecclesiastical works referring to the Seven deadly sins were instead consulted as sources from which definitions might be drawn. Part II of Dantes Divine Comedy, Purgatorio, has almost certainly been the best known source since the Renaissance, though many later interpretations and versions, especially those of the more conservative and Pentecostal Protestant denominations, have instead tended to portray the consequence for those guilty of committing one or more of these sins as being eternal torment in Hell, rather than possible purification through penance in Purgatory. The Sins == Lust (Latin: luxuria) Synonyms: Lust (fornication, perversion) Lust is usually thought of as involving obsessive or excessive thoughts or desires of a sexual nature. Unfulfilled lusts sometimes lead to sexual or sociological compulsions and/or transgressions including (but obviously not limited to) sexual addiction, adultery, bestiality, and rape. Dantes criterion was excessive love of others, which therefore rendered love and devotion to God as secondary. However, lust and love are two different things; while a genuine, selfless love can represent the highest degree of development and feeling of community with others in a human relationship, Lust can be described as the excessive desire for sexual release. The other person can be therefore seen as a means to an end for the fulfillment of the subjects desires, and becomes thus objectified in the process. In Purgatorio, the penitent walks within flames to purge himself of lustful/sexual thoughts. ==; Gluttony (Latin: gula) Synonyms: Gluttony (waste, overindulgence) Modern views identify Gluttony with an overindulgence of food and drink, though in the past any form of thoughtless excess could fall within the definition of this sin. Marked by unreasonable or unnecessary excess of consumption, Gluttony could also include certain forms of destructive behavior, especially for sport, or for its own sake. Substance abuse or binge drinking can be seen as examples of gluttony therefore. The penitents in the Purgatorio were forced to stand between two trees, unable to reach or eat the fruit hanging from either, and were thus described as having a starved appearance. Greed (Latin: avaritia) Synonyms: Greed (treachery, covetousness) Greed is, like Lust and Gluttony, a sin of excess. However, Greed (as seen by the Church) applied to the acquisition of wealth in particular. Thomas Aquinas wrote that Greed was a sin against God, just as all mortal sins, in as much as man condemns things eternal for the sake of temporal things. In Dantes Purgatory, the penitents were bound and laid face down on the ground for having concentrated too much on earthly thoughts. Avarice is more of a blanket term that can describe many other examples of sinful behavior. These include disloyalty, deliberate betrayal, or treason, especially for personal gain, for example through bribery. Scavenging and hoarding of materials or objects, theft and robbery, especially by means of violence, trickery, or manipulation of authority are all actions that may be inspired by greed. Such misdeeds can include Simony, where one profits from soliciting goods within the actual confines of a church. == Sloth (Latin: acedia) Synonyms: Sloth (laziness, sadness, apathy) More than other sins, the definition of Sloth has changed considerably since its original inclusion among The Seven Deadly Sins. It had been in the early years of Christianity characterized by what modern writers would now describe as apathy, depression, and joylessness - the latter being viewed as being a refusal to enjoy the goodness of God and the world He created. Originally, its place was fulfilled by two other aspects, Acedia and Sadness. The former described a spiritual apathy that affected the faithful by discouraging them from their religious work. Sadness (tristitia in Latin) described a feeling of dissatisfaction or discontent, which caused unhappiness with ones current situation. When St. Thomas Aquinas selected Acedia for his list, he described it as an uneasiness of the mind, being a progenitor for lesser sins such as restlessness and instability. Dante refined this definition further, describing Sloth as being the failure to love God with all ones heart, all ones mind and all ones soul. He also described it as the middle sin, and as such was the only sin characterised by an absence or insufficiency of love. In his Purgatorio, the slothful penitents were made to run continuously at top speed. The modern view of the vice, as highlighted by its contrary virtue zeal/diligence, is that it represents the failure to utilize ones talents and gifts. For example, a student who does not work beyond what is required (and thus fails to achieve his or her full potential) would be slothful. Current interpretations are therefore much less stringent and comprehensive than they were in medieval times, and portray Sloth as being more simply a sin of laziness, of an unwillingness to act, an unwillingness to care (rather than a failure to love God and His works). For this reason Sloth is now often seen as being considerably less serious than the other sins. == Wrath (Latin: ira) Synonyms: Wrath (anger, hatred, prejudice, discrimination) Wrath may be described as inordinate and uncontrolled feelings of hatred and anger. These feelings can manifest as vehement denial of the truth, both to others and in the form of self-denial, impatience with the procedure of law, and the desire to seek revenge outside of the workings of the justice system (such as engaging in vigilantism), fanatical political beliefs, and generally wishing to do evil or harm to others. The transgressions borne of Wrath are among the most serious, including murder, assault, and in extreme cases, genocide. (See Crimes against humanity. ) Wrath is the only sin not necessarily associated with selfishness or self interest (although one can of course be wrathful for selfish reasons, such as jealousy). Dante described Wrath as love of justice perverted to revenge and spite. The wrathful in his Purgatorio were enveloped in blinding smoke. == Envy (Latin: invidia) Synonyms: Envy (jealousy, malice) Like Greed, Envy is characterized by an insatiable desire; they differ, however, for two main reasons: First, Greed is largely associated with material goods, whereas Envy may apply more generally. Second, those who commit the sin of Envy desire something that someone else has which they perceive themselves as lacking. Dante defined this as love of ones own good perverted to a desire to deprive other men of theirs. In Dantes Purgatory, the punishment for the envious is to have their eyes sewn shut with wire, because they have gained sinful pleasure from seeing others brought lowly. = Pride (Latin: superbia) Synonyms: Pride (vanity, narcissism), Hubris In almost every list Pride is considered the original and most serious of The Seven Deadly Sins, and indeed the ultimate source from which the others arise. It is identified as a desire to be more important or attractive than others, failing to give compliments to others though they may be deserving of them, and excessive love of self (especially holding self out of proper position toward God). Dantes definition was love of self perverted to hatred and contempt for ones neighbor. In Jacob Bidermanns medieval miracle play, Cenodoxus, Pride is the deadliest of all the sins and leads directly to the damnation of the famed Doctor of Paris, Cenodoxus. In perhaps the most famous example, the story of Lucifer, Pride was what caused his Fall from Heaven, and his resultant transformation into Satan. Vanity and Narcissism are prime examples of this Sin. In the Divine Comedy, the penitent were forced to walk with stone slabs bearing down on their backs in order to induce feelings of humility. Dante Alighieri (1265 1321) was a Catholic layman who wrote The Divine Comedy, which is really three epic poems in Italian: Inferno, Purgatorio, and Paradiso, which are about Hell, Purgatory, and Heaven/Paradise, respectively. In Purgatorio, Dante places each of the seven sins on a level, with the higher levels closer to Paradise and the lower ones closer to Hell. The numbers in parentheses, in the above table, indicate the level where they are found in Purgatorio. Dante considers these sins as offenses against love, and groups them accordingly: PERVERTED Love:(1) Pride (2) Envy (3) Wrath/Anger INSUFFICIENT Love:(4) Sloth EXCESSIVE Love of EARTHLY GOODS:(5) Avarice/Greed (6) Gluttony (7) Lust Dante seems to have had a well-formed conscience. His emphasis on love, in the sense of Christian charity, is impressive. That is not to claim some sort of sainthood, but his ideas were very much in keeping with the teaching of the Catholic Church at a time when the practice of the clergy often fell short of the doctrine. The Divine Comedy Dante Alighieris The Divine Comedy is composed of three canticas (or cantiche) - Inferno (Hell), Purgatorio (Purgatory), and Paradiso (Paradise) - composed each of 33 cantos (or canti). The very first canto serves as an introduction to the poem and is generally not considered to be part of the first cantica, bringing the total number of cantos to 100. The first cantica, Inferno, is by far the most famous of the three, and is often published separately under the title Dantes Inferno. As a part of the whole literary work, the first canto serves as an introduction to the entire Divine Comedy, making each of the cantiche 33 canti long. The number 3 is prominent in the work, represented here by the length of each cantica. The verse scheme used, terza rima, is the hendecasyllable (line of eleven syllables), with the lines composing tercets according to the rhyme scheme ABA BCB CDC . . . YZY Z. The poet tells in the first person his travel through the three realms of the dead, lasting during the Easter Triduum in the spring of 1300. His guide through Hell and Purgatory is the Latin poet Virgil, author of the Aeneid and the Fourth Eclogue, and the guide through Paradise is Beatrice, Dantes ideal of a perfect woman. Beatrice was a real Florentine woman whom he met in childhood and admired from afar in the mode of the then-fashionable courtly love tradition which is highlighted in Dantes earlier work La Vita Nuova. The Satanic Bible In the Satanic Bible (Anton Szandor Lavey), it is addressed that these seven sins are all Satanic in nature, as they all lead to mental, emotional and physical gratification. The Seven Holy Virtues The Seven Virtues were derived from the Psychomachia (Contest of the Soul), an epic poem written by Aurelius Clemens Prudentius (c. 10) entailing the battle of good virtues and evil vices. The intense popularity of this work in the Middle Ages helped to spread the concept of Holy Virtue throughout Europe. Practicing these virtues is alleged to protect one against temptation from the Seven Deadly Sins, with each one having its counterpart. Due to this they are sometimes referred to as the contrary virtues. There are two distinct variations of the virtues, recognized by different groups. The Virtues Ranked in ascending order of sanctity, the seven holy virtues are: . Chastity (Latin: castitas) (purity, opposes lust, Latin: luxuria) - Courage and boldness. Embracing of moral wholesomeness and achieving purity of thought through education and betterment; . Abstinence (Latin: frenum) (self-control, opposes gluttony, Latin: gula) - Constant mindfulness of others and ones surroundings; practicing self-control, abstention, and moderation. . Liberality (Latin: liberalitas) (will, generosity, opposes greed, Latin: avaritia) - Generosity. Willingness to give. A nobility of thought or actions. . Diligence (Latin: industria) (ethics, opposes sloth, Latin: acedia) - A zealous and careful nature in ones actions and work. Decisive work ethic. Budgeting ones time; monitoring ones own activities to guard against laziness. . Patience (Latin: patientia) (peace, opposes wrath, Latin: ira) - Forbearance and endurance through moderation. Resolving conflicts peacefully, as opposed to resorting to violence. The ability to forgive; to show mercy to sinners. . Kindness (Latin: humanitas) (satisfaction, opposes envy, Latin: invidia) - Charity, compassion, friendship, and sympathy without prejudice and for its own sake. . Humility (Latin: humilitas) (modesty, opposes pride, Latin: superbia) - Modest behavior, selflessness, and the giving of respect. Giving credit where credit is due; not unfairly glorifying ones own self. Theology Restraint is the keystone of the seven holy virtues. The other holy virtues are created through selfless pursuits: . Valour - Pursuit of Courage and Knowledge . Generosity - Pursuit of Giving . Liberality - Pursuit of Will . Diligence - Pursuit of Ethics . Patience - Pursuit of Peace . Kindness - Pursuit of Charity . Humility - Pursuit of Modesty Roman Catholic Virtues The Roman Catholic church recognized the seven capital virtues as opposites to the Seven Capital Sins or the Seven Deadly Sins. According to Dantes The Divine Comedy the sins have an order of greatness, and the virtues a respective order of greatness as well. This order is shown below from the lowest to the highest. SinVirtue Lust(excessive sexual appetites)Chastity(purity) Gluttony(over-indulgence)Temperance(self-restraint) Greed(avarice)Charity(giving) Sloth(laziness/idleness)Diligence(zeal/integrity/Labour) Wrath(anger)Forgiveness(composure) Envy(jealousy)Kindness(admiration) Pride(vanity)Humility(humbleness) Cardinal and Theological Virtues Another list of the Seven Virtues consists of a combination of the four Cardinal Virtues and the three Theological Virtues: . Prudence, Justice (this is an eighth virtue), Temperance, and Fortitude . Faith, Hope, and Love (charity) This formulation shows clearly the combination of Greek virtues (the Cardinal Virtues, found in Plato, for example) with Christian virtues (found in 1 Corinthians 13). These virtues do not line up so nicely as opposites to the Seven Deadly Sins, but are commonly referenced as the Seven Virtues. This allowed non-Christians to base their behaviour on moral tenets other than those prescribed by Christians. In medieval ideology, only a Christian would have faith in God, look forward to a life after death and caritas, be able to carry out acts of charity towards fellow men based solely on love of God. The Eighth Virtue The Eight virtues are sometimes known as the Apostle Virtues, and is used in the anime/manga Chrono Crusade (Chrno Crusade). . Justice (Latin: Justicia) (honesty righteousness, opposes wrongness or dishonesty, (No Latin)) - Honesty, and the giving of righteousness. Being fair or telling the truth. Doing what is right and not what is wrong. It is the light of truth that conquers the dark of the wrong. Justness, equity, evenhandedness, impartiality, objectivity, neutrality, disinterestedness, morals, morality. . Justice - Pursuit of Righteousness and Honesty Bibliography Boyle, Marjorie ORourke [1997-10-23]. Loyolas Acts: The Rhetoric of the Self (The New Historicism: Studies in Cultural Poetics, 36). Berkeley: University of California Press. ISBN 978-0-520-20937-4. http://ark. cdlib. org/ark:/13030/ft2t1nb1rw/

NAQT Top 100 You Gotta Know Literature List Essays

NAQT Top 100 You Gotta Know Literature List Essays NAQT Top 100 You Gotta Know Literature List Paper NAQT Top 100 You Gotta Know Literature List Paper Essay Topic: A Farewell to Arms A Raisin in the Sun A Streetcar Named Desire Anna Karenina Candide Eugene Onegin For Whom the Bell Tolls Inferno Literature Lolita Midsummer Nights Dream Much Ado about Nothing Oliver Twist Pygmalion Rip Van Winkle Tale Of Two Cities The adventures Of Tom Sawyer The Count Of Monte Cristo The Grapes Of Wrath The House Of the Seven Gables The Red Badge Of Courage The Rime of the Ancient Mariner The Sound and the Fury The Sun also Rises The Taming Of the Shrew Waiting for Godot Hamlet Shakespeare Oedipus Rex Sophocles Macbeth Shakespeare King Lear Shakespeare Othello Shakespeare The Tempest Shakespeare Moby Dick Melville The Great Gatsby Fitzgerald Don Quixote Cervantes Jane Eyre Charlotte Bronte The Iliad Homer Pride and Prejudice Austen 1984 Orwell Ulysses Joyce Romeo and Juliet Shakespeare The Merchant of Venice Shakespeare Paradise Lost Milton The Canterbury Tales Chaucer The Adventures of Huck Finn Twain The Scarlett Letter Hawthorne A Streetcar Named Desire Tennessee Williams Our Town Wilder The Adventures of Tom Sawyer Twain The Divine Comedy Dante Crime and Punishment Dostoyevsky The Red Badge of Courage Crane Candide Voltaire Billy Budd: Foretopman Melville Les Mis Hugo Anna Karenina Tolstoy A Midsummer Nights Dream Shakespeare Pygmalion Shaw Julius Caeser Shakespeare War and Peace Tolstoy The Three Musketeers Dumas A Farewell to Arms Hemingway Vanity Fair Thackeray To Kill a Mockingbird Lee For Whom The Bell Tolls Hemingway The Grapes of Wrath Steinbeck Lolita Nabakov A Tale of Two Cities Dickens Little Women Alcott As You Like It Shakespeare The Waste Land T.S. Eliot Aeneid Virgil Odyssey Homer Heart of Darkness Conrad Pilgrims Progress Bunyan David Copperfield Dickens 100 Years of Solitude Garcia Marquez Antigone Sophocles Faust Goethe The Count of Monte Cristo Dumas A Dolls House Ibsen Robinson Crusoe Defoe Animal Farm Orwell The Call of The Wild London Much Ado About Nothing Shakespeare The Glass Menagarie Tennessee Williams The Crucible Miller Brave New World Huxley Stranger in a Strange Land Heinlein The Sun Also Rises Hemingway The Jungle Sinclair 12th Night Shakespeare Great Expectations Dickens The Rime of the Ancient Mariner Coleridge Oliver Twist Dickens Uncle Toms Cabin Stowe Rip Van Winkle Irving The Catcher in the Rye Salinger Waiting for Godot Beckett Death of a Salesman Miller Alices Adventures in Wonderland Carroll Long Days Journey Into Night ONeill All the Kings Men Warren Things Fall Apart Achebe Slaughterhouse 5 Vonnegut, Jr. The Charge of the Light Brigade Tennyson The Merry Wives of Windsor Shakespeare The Importance of Being Ernest Wilde The Magic Mountain Mann Invisible Man Ellison The Taming of the Shrew Shakespeare Eugene Onegin Pushkin Sense and Sensibility Austen The Brothers Karamazov Dostoyevsky Inferno Dante The Stranger Camus Catch-22 Heller A Raisin in the Sun Hansberry Wuthering Heights Emily Bronte The Sound and the Fury Faulkner Oresteia Aeschylus Decameron Boccaccio The Raven Poe Ivanhoe Scott The House of the Seven Gables Hawthorne My Antonia Cather

Indian Ocean Raid in World War II

Indian Ocean Raid in World War II Indian Ocean Raid - Conflict Dates: The Indian Ocean Raid was conducted March 31 to April 10, 1942, during World War II (1939-1945). Forces Commanders Allies Vice Admiral Sir James Somerville3 carriers, 5 battleships, 7 cruisers, 15 destroyers Japanese Vice Admiral Chuichi Nagumo6 carriers, 4 battleships, 7 cruisers, 19 destroyers Indian Ocean Raid - Background: Following the Japanese attack on the American fleet at Pearl Harbor on December 7, 1941 and the start of World War II in the Pacific, the British position in the region quickly began to unravel. Beginning with the loss of Force Z off Malaysia on December 10, British forces surrendered Hong Kong on Christmas before losing the Battle of Singapore on February 15, 1942. Twelve days later, the Allied naval position in Dutch East Indies collapsed when the Japanese soundly defeated American-British-Dutch-Australian forces at the Battle of the Java Sea. In an effort reestablish a naval presence, the Royal Navy dispatched Vice Admiral Sir James Somerville to the Indian Ocean as Commander-in-Chief, Eastern Fleet in March 1942. To support the defense of Burma and India, Somerville received the carriers HMS Indomitable, HMS Formidable, and HMS Hermes as well as five battleships, two heavy cruisers, five light cruisers, and sixteen destroyers. Best known for his reluctant attack on the French at Mers el Kebir in 1940, Somerville arrived on Ceylon (Sri Lanka) and quickly found the Royal Navys principal base at Trincomalee to be poorly defended and vulnerable. Concerned, he directed that a new forward base be constructed on Addu Atoll six hundred miles to the southwest in the Maldives. Alerted to the British naval build up, the Japanese Combined Fleet directed Vice Admiral Chuichi Nagumo to enter the Indian Ocean with the carriers Akagi, Hiryu, Soryu, Shokaku, Zuikaku, and Ryujo and eliminate Somervilles forces while also supporting operations in Burma. Departing Celebes on March 26, Nagumos carriers were supported by a variety of surface vessels as well as submarines. Indian Ocean Raid - Nagumo Approaches: Warned of Nagumos intentions by American radio intercepts, Somerville elected to withdraw the Eastern Fleet to Addu. Entering the Indian Ocean, Nagumo detached Vice Admiral Jisaburo Ozawa with Ryujo and ordered him to strike British shipping in the Bay of Bengal. Attacking on March 31, Ozawas aircraft sank 23 ships. Japanese submarines claimed five more along the Indian coast. These actions led Somerville to believe that Ceylon would be struck on April 1 or 2. When no attack materialized, he decided to dispatch the older Hermes back to Trincomalee for repairs. The cruisers HMS Cornwall and HMS Dorsetshire as well as the destroyer HMAS Vampire sailed as escorts. On April 4, a British PBY Catalina succeeded in locating Nagumos fleet. Reporting its position, the Catalina, flown by Squadron Leader Leonard Birchall, was soon downed by six A6M Zeros from Hiryu. Indian Ocean Raid - Easter Sunday: The next morning, which was Easter Sunday, Nagumo launched a large raid against Ceylon. Making landfall at Galle, the Japanese planes moved up the coast to strike at Colombo. Despite the warning the previous day and sightings of the enemy aircraft, the British on the island were effectively taken by surprise. As a result, the Hawker Hurricanes based at Ratmalana were caught on the ground. Conversely, the Japanese, who were unaware of the new base at Addu, were equally taken aback to find that Somervilles ships were not present. Striking the available targets, they sank the auxiliary cruiser HMS Hector and the old destroyer HMS Tenedos as well as destroyed twenty-seven British aircraft. Later in the day, the Japanese located Cornwall and Dorsetshire which were en route back to Addu. Launching a second wave, the Japanese succeeded in sinking both cruisers and killing 424 British sailors. Putting out from Addu, Somerville sought to intercept Nagumo. Late on April 5, two Royal Navy Albacores spotted the Japanese carrier force. One aircraft was quickly downed while the other was damaged before it could radio an accurate spotting report. Frustrated, Somerville continued to search through the night in the hopes of a mounting an attack in the dark using his radar-equipped Albacores. These efforts ultimately proved fruitless. The next day, Japanese surface forces sank five Allied merchant vessels while aircraft destroyed the sloop HMIS Indus. On April 9, Nagumo again moved to strike Ceylon and mounted a large raid against Trincomalee. Having been alerted that an attack was imminent, Hermes departed with Vampire on the night of April 8/9. Indian Ocean Raid - Trincomalee Batticaloa: Hitting Trincomalee at 7:00 AM, the Japanese struck targets around the harbor and one aircraft conducted a suicide attack into a tank farm. The resulting fire lasted a week. Around 8:55 AM, Hermes and its escorts were spotted by scout plane flying from the battleship Haruna. Intercepting this report, Somerville directed the ships to return to port and attempts were made to provide fighter cover. Shortly thereafter, Japanese bombers appeared and commenced attacking the British ships. Effectively unarmed as its aircraft had been landed at Trincomalee, Hermes was hit around forty times before sinking. Its escorts also fell victim to the Japanese pilots. Moving north, Nagumos planes sank the corvette HMS Hollyhock and three merchant ships. The hospital ship Vita later arrived to pick up survivors. Indian Ocean Raid - Aftermath: In the wake of the attacks, Admiral Sir Geoffrey Layton, Commander-in-Chief, Ceylon feared that the island would be the target of invasion. This proved not to be the case as the Japanese lacked the resources for a major amphibious operation against Ceylon. Instead, the Indian Ocean Raid accomplished its goals of demonstrating Japanese naval superiority and forcing Somerville to withdraw west to East Africa. In the course of the campaign, the British lost an aircraft carrier, two heavy cruisers, two destroyers, a corvette, an auxiliary cruiser, a sloop, as well as over forty aircraft. Japanese losses were limited to around twenty aircraft. Returning to the Pacific, Nagumos carriers began preparing for the campaigns that would culminate with the Battles of the Coral Sea and Midway. Selected Sources World War II Database: Indian Ocean RaidCombined Fleet: Raids into the Indian Ocean Defense Media Network: Nagumos Indian Ocean Raid

Teen pregnancy Research Paper Example | Topics and Well Written Essays - 500 words

Teen pregnancy - Research Paper Example 750,000 teenaged girls get pregnant each year, according to the same study. One third of these girls will have abortion. It is difficult to realize the total consequences of unprotected sex in the initial stages. In case the teenager was aware of the consequences she would not have allowed herself to be complacent. By the time, the teenager realizes the full consequence of her actions, it is too late. This is not the only implication. There are social and economic implications as well. Teenage girls who get pregnant have problems concentrating on their studies with the added responsibility of bringing up a baby. Balancing studies and bringing up a baby can prove to be very exhausting. Also pregnant teens are looked down upon by their school colleagues. They do not get proper social treatment. The economies for bringing up a baby can be devastating. The cost of raising a baby is quite high and where is the money to come from? The problem is in the lack of information about the consequences of pregnancy. Teens have sex rather liberally these days. The chances of becoming pregnant are quite high even when there is only one time unprotected sex. Parents do not know how to effectively broach the subject. Teens are not clear about the topic to be able to constructively discuss the theme. Once pregnancy is noticed, the parents wish they had been more communicative about sex with their daughters. Condoms make sex safer. However, there is the possibility of contracting sexually transmitted diseases (STDs). Girls do not use discretion of knowing the person they have sex with. This could lead to contracting STDs. The movies aggrandize sex. They even make movies on the theme of teenagers’ sex. Much of what is shown on the television set is gloss. The reality is hard hitting. Having babies may be a joy. But it is also a responsibility. It is good to think twice for teenaged girls before having sex. It is even better to think many times before having

Communism in North Korea Compared with Russia Essay

Communism in North Korea Compared with Russia - Essay Example It seems that for many practical purposes, the evolution of the socialist state in Russia made the Russian Socialist or Communist State assume the characteristics of a capitalist or free market or competitive market state. It is highly that capitalism the competitive market system was restored in Russia. III. The Communism of North Korea North Korea describes her communism as founded on the so-called â€Å"immortal Juche Idea† developed by Kim Il Sung. Kim Il Sung started developing the Juche idea during the North Korean struggle against Japanese invasion in World War II (â€Å"Constitution of the People’s Democratic Republic of Korea of 1998,† 3rd paragraph, Preface). The Juche Idea is the ideological foundation of North Korean communism and socialist ideals. North Korean communists consider that it is their task to remodel Korean society along the ideals of the Juche Idea founded by Kim Il Sung (Korean Friendship Association 1). In the view of North Korean comm unists, â€Å"only when one is firmly armed with the Juche Idea and advances under its banner, would it be possible to emerge victorious in revolution and construction, surmounting all difficulties and trials† (Korean Friendship Association 2). From the perspective or propaganda of North Korean communism among themselves, the Juche Idea is the conviction that the North Korean people has â€Å"acquired through the history of revolutionary struggle spanning over half a century† (Korean Friendship Association 2). Like other communist parties and movements, the Juche Idea adheres to Marxism-Leninism (Korean Friendship Association 2). In particular, the Juche Idea adheres to a typical communist notion that â€Å"Lenin developed Marxism and... Based on this research, socialism is a first stage of communism. In socialism, the rule is to each according to his work while in communism or the rule is â€Å"to each according to his needs, from each according to his ability.† Through the years, however, socialist regimes were confronted with various challenges to modify policies. The main differences between North Korean and Russian Communism are as follows. First, North Korean Communism has explicitly considered itself independent from the Marxist-Leninist ideology through the Juche idea while it is not clear whether Russian Communism has continued to adopt the Marxist-Leninist concepts of a state, socialist society, and communist ideology. Second, the North Korean economy appears to be closer to the traditional notion of a socialist state compared to Russia. Third, private enterprise and private property appears to be more restricted in North Korea compared to Russia. Fourth, North Korean communist ideology uses the Juch e rather than Marxism-Leninism. North Korean Juche is basically socialist/communist ideology but with this twist: North Korean communist ideology has more rhetoric on humanism, independence, and humanity as the center of the Juche ideology. Fourth, North Korean communism or socialism appears to be more restrictive against private property while it does not seem to be case for Russian communism or socialist. Finally or fifth, unlike other communists, North Korean communism focuses on a claim to socialism that is more humanity centered. Unfortunately, however, it is currently the socialist or communist country with the greatest nuclear ambitions.

The Gunpowder Plot Essay Example | Topics and Well Written Essays - 3000 words

The Gunpowder Plot - Essay Example The failed plot to assassinate James I and the ruling Protestant elite tainted English Catholics with claims of treason for centuries thereafter. In this paper I describe the infamous Gunpowder plot before discussing its resolution and the implications for English Catholics before their emancipation. The year 1603 marked the end of an era where Catholics were in a transitional phase between rulers and had the opportunity to fundamentally alter their subjugate role within society. After nearly 45 long years as Queen of England, Elizabeth I was nearing death. It was assumed that her successor would be James VI of Scotland. Had this have been the scenario, Catholics would have been able to celebrate increased freedom as James VI was more lenient towards catholicism (Smith 1998). This was pleasing to the English Catholics as this could have marked an end to their suffering. They had suffered severe persecution since 1570, when the Pope had excommunicated Elizabeth, releasing her subjects from their allegiance to her. Additionally, The Spanish Armada of 1588 continued to make matters worse. To the Tudor State, it was held that each and every follower of Catholicism were potential traitors (Adams, 2005). They were forbidden to hear Mass, forced instead to attend Anglican services, with steep fines for those recusants who persistently refused (Smith 1998). Since James was more warmly disposed to Catholicism than the dying Queen Elizabeth. His wife, Queen Anne of Denmark, was a Catholic, and James himself was making vocal about his empathy with the plight of the Catholics. Moreover, historians contend that the early signs were encouraging to catholics as he ended their political dissatisfaction. In fact, he immediately ended recusancy fines and awarded important posts to the Earl of Northumberland and Henry Howard, another Catholic sympathizer (Questier, 2006). Catholics began to openly practice their beliefs as they became increasingly optimistic about their future in England (Smith 1998). While some individuals indicate that Catholics should have never felt any sense of security, others indicate that the Catholics were well on their way to emancipation. In his attempts to accommodate different religious demands, James was dissatisfied at their growing allegiance. This is because of his religious devotion to his own beliefs. Moreover, the uncovering of the 2 plots in 1603 created obstacles to James’ capacity to further empathize with the Catholic followers. The situation deteriorated further at the Hampton Court Conference of January 1604 where James I was explicit in his show of hostility against the Catholics in order to satisfy the Puritans, whose demands he could not wholly satisfy. Furthermore, in the following month he publicly denounced Catholicism. This was followed by every priests and Jesuits had being expelled as well as the resurgence of recusancy fines. The taste of freedom coupled with the abrupt 180 created an aura of despe ration that hit home with some of the most devout followers. Specifically, Robert Catesby was a devout Catholic whose father had been imprisoned for harboring a priest. Moreover, he had had to leave university without a degree, to avoid taking the Protestant Oath of Supremacy. Yet he possessed immense personal magnetism, crucial in recruiting and leading his small band of conspirators. James’ discontent is arguably because of the fact that the Catholic followers were so devout to the pope. He assumably didn’t want to have his constituents loyal to another leader. This perhaps caused him to be more cruel to the followers. Moreover, many sources indicate that there were fears of the pope attempting to take over. This is why kings did not want to allow this religion to proliferate within their borders. As kings