Arthur Andersen Essay

In order â€Å"to offer high-quality accounting services†, Arthur Andersen (AA), a Northwestern accounting professor started a business to offer services to clients promoting â€Å"integrity and sound audit opinions over higher short-run profits†. The company’s â€Å"four cornerstones† was good service, quality audits, well-managed staff, and profits for the firm. Their strategy was to focus on quality and high standards of audits rather than profits, a very successful strategy that led to consistent growth over the years. Environmental, strategic, and organizational changes In designing the optimal architecture for a given firm, market conditions, technology, and government regulation should be taken into consideration as these are important factors and determinants of strategy. At the top is firm’s external business environment which comprises of technology, markets, and regulations all of which feeds down strategy, organizational architecture, incentives and actions, and firm value. In order to focus on generating new business and cut costs AA adopted a new strategy which involved evaluating its partners on how much new business they brought to the firm. This newly adopted strategy made it more about the numbers and making money. In order to reduce the costs they required partners to retire at the age of 56 years. With this strategy it led to the increased emphasis on revenue growth as well as expense reduction. There were new partners that rose to the top, Steve Samek, a prominent example of a partner that was able to turn a $50,000 audit fee into a $3 million audit engagement. Although some rose to the top, such a policy it led to fewer experienced auditors and fewer partners overseeing audits and signing off on inaccurate financial statements for companies that overstated revenues due to improper write off of assets. Another prominent change within the firm was when an Andersen engineer, Joseph Glickauf, demonstrated that computers were able to automate bookkeeping records. This was noted to be a â€Å"monumental change in the partnership† and allowed the company to enter the consulting business in 1954. They were able to help their clients automate their accounting records and they were able to develop the largest technology practice of any accounting firm. The firm’s external environment was also changing in 1930s as the federal government adopted new laws that required public companies to submit their financial statements to an independent auditor every year. Added regulations led increased revenues during this period and helped with the firm’s reputation and growth. In 1998 when Samek became the managing partner he formulated a new strategy the â€Å"2X† performance evaluation system which included advice on how partners should â€Å"empathize† with clients. Along with making organizational architecture changes he also changed the culture by making the dress code a relaxed and adopted a new logo that incorporated a rising sun. Enron’s Audit due to a few â€Å"bad partners† Arthur Andersen began auditing Enron’s books in 1986. Early 2001 Enron was considered the â€Å"premier energy company† with a market value of equity of approximately $75 billion and such a high market value meant that it was important to pay close attention to the books of Enron since there is heavy reliance on the auditor’s opinion. Enron’s engagement fees accounted for just a small portion of AA’s revenues but most of the revenues came from a Huston office that was set up in Enron’s Huston headquarters with the partner David Duncan. In evaluating Andersen’s claim that their problems on the Enron audit were due to a few â€Å"bad partners† I would disagree because of the close relationship that the two companies shared along with a poorly developed organizational architecture. The Huston headquarters had over 150 Andersen professionals on site that seemingly knew or were aware of the accounting scandal but chose to ignore it. Professional judgment and independence also was not practiced as noted â€Å"there were so many people in the Huston office with their fingers in the Enron pie if there was an auditor who did not want sign off on an audit they would be fired. This was not the only crisis that AA was involved in which made outsiders questioned their practices and overlook their claim. There were lawsuits against Arthur Andersen. Prior to the Enron scandal AA had settled a dispute with the Securities and Exchange Commission paying more than $7 million for accounting and auditing work of Waste Management Corporation. Additionally, the SEC sued an Andersen lead partner on the Sunbeam Corporation audit. These crises along with their claim that their problem with the Enron audit was due to a few â€Å"bad partners† was merely the result of an unsound organizational structure along with policies and practices that the firm implemented. The unsound organizational structure of Arthur Andersen changed the motivation of employees within the firm and changes within the firm over the years one of which was the compensation of partners did not allow for integrity when work was being done for these public companies. What could have been done differently? The organizational architecture of Arthur Andersen seemed to have gone a different route from what it was intended for and much of the success that Arthur Andersen was short term and partner based. Policies that were implemented led partners to engage in mischievous acts to gain more business. Slowly their policies and practices became more about money rather than quality audits using the right protocols. Other than management who were involved in mischievous acts I would recreate or polish existing polices to realign it to their initial strategy which was to provide â€Å"quality accounting services to clients and promote integrity and sound audit opinions over higher short-run profits†. It is noted that an ill designed organizational architecture can result in poor performance and company failure and AA made material changes that changes their business environment and strategy which led to their collapse. Their flawed organizational architecture made it hard for new talent (other than partners who were all about numbers) to be discovered. It became more about making your numbers so I would also design a system that allowed for inefficient management to be replaced by new talent who are not only about creating value for the firm but also to fill in gaps that may be in architecture. Andersen and multitask principle agent theory Incentive conflicts existed at Arthur Andersen. At AA there was management and partners that acted in their own self interest through maximizing their own utility at the expense of the other partners that was vested in the company. This also seemed to be a recurring problem that affected the company because on multiple occasions a partner was accused acting in their own self interest. Conflict of interest with alters the principal agent relationship also played a big part at the rise of the Enron scandal because a widespread concern among investors, regulators, and the public rose which may have motivated many AA professional on the Enron engagement to sign off on questionable accounting practices. Risky practices to reap short term benefits paved also paved the way for dishonesty and fraud. Relation between â€Å"hard† and â€Å"soft† elements of the firm’s corporate culture Hard and soft elements better known as the 7S Model is a model of organizational effectiveness was developed at McKinsey & Co. Consulting firm in the 1980’s. It proposes that there are seven factors within a firm that needs to be aligned and reinforced in order to be successful. Hard elements include structure, strategy and systems and the soft elements include shared values, skills, style and staff. Hard elements are influenced and identified by management. It is the formal architecture and primary determinant of a firm’s value. Soft elements on the other hand are those intangible elements that are influenced by corporate culture. AA for example organizational architecture, Samek tried to change the softer elements of AA’s corporate culture. For example, the dress code was relaxed, the wooden doors at AA’s office entrances were removed, and the firm adopted a new corporate logo, the rising sun. This gives the company a sense of direction and motivation and serves as a means for communicating and reinforcing firm goals. According to this model it is required that there is a balance between the hard and soft elements. As it relates to AA there was no good balance between both elements. At the pinnacle of this model are shared values a soft element which was a broken element that made the model hard to achieve at AA. There was no proper defined corporate culture at AA so there was nothing to link how people will behave in the firm or to hold the architecture of the firm up. The concept of shared values should starts at highest level (i.e. partners of AA) and they should instill these values to their senior management who must then continue the process till it reaches first year hires. However, if unethical behavior starts at the highest level the companies culture will be damaged before it reaches first year hires and the will adopt the unethical behavior In addition to changing Andersen’s organizational architecture, Samek tried to change the softer elements of AA’s corporate culture. For example, the dress code was relaxed, the wooden doors at AA’s office entrances were removed, and the firm adopted a new corporate logo, the rising sun. Were actions at Arthur Andersen unique? There may have been certain environmental factors (i.e. intense competition), opportunities, or lack of regulations and monitoring that may motivate other companies to partake in the same unethical decisions as AA. There may also be no telling whether or not other accounting companies practiced unethical decisions because they may be able to better conceal these unethical practices so it goes unnoticed. This situation was not unique to Arthur Andersen. The severity of the scandal made it hard for AA to bounce back whilst other companies may have been able to resolve issues dealing with unethical behavior to lessen the severity and make it seem miniscule to the public. There is beyond no doubt that after the fall of AA and Enron that top accounting companies started to ensure that their practices and organizational structure was sound to prevent the same crises such as that of AA from happening to their company. As a top partner of another accounting firm during Andersen’s demise I would closely review practices of the firm, and closely follow articles and regulations released by the SEC, GAAP, and other regulatory agencies regarding auditing procedures. Lastly, I would also ensure that the proper protocols are followed regarding existing, new, or prior engagements (i.e. practicing independence, professional judgment or skepticism). SEC proposed regulations in 2000 to limit consulting work by accounting firms Legislators were acting in the public’s interest as they may have noticed that the proposed regulation was flawed and may have stirred up controversy in the securities market. The proposal was under scrutiny as it was noted to be â€Å"fatally flawed† and existing regulations passed were challenged as it was noted that a more active role needed to be taken in making changes in the measurement and reporting system in support of better information to foster better decisions making by corporations, investors and the government. With the added pressure and intense lobbying by the â€Å"Big Five† accounting firms they may have not seen a problem in the company providing both services or felt the regulation needed to be refined. Enforcing ethical standards because of Andersen scandal Whilst it may not have been the main reason for the AICPA to release a set of standards for the conduct of CPAs, the Arthur Andersen scandal certainly gave rise to the development of the Code of Professional Conduct. When scandals pertaining to audit of financial statements occur the first person to blame is the firm of the CPA on the audit engagement. The AA scandal has definitely heightened the public’s awareness of the need for increased attention to all ethical business practices by professionals especially CPA who investors heavily rely on for their opinion. The AICPA is only to be blamed for not setting higher ethical standards for their members and making it a priority. They do not have control over unethical conduct of members but they can enforce and clearly state the ramifications. It is important to note that the firm that hires the CPA to perform services should also instill their own code of conduct. Appointment of a new oversight board Rather than continuing to be self regulated after the scandal, the appointment of an oversight board was necessary as they provide independent oversight of public accounting firms providing audit services. They register auditors, define, inspect, and enforce specific processes and procedures for compliance of audits as well as for quality control. Auditors of public accounting companies are inspected by the PCAOB not less than once every 3 years and except any deficiencies, the inspection report becomes public information after completion of an appeal period. The PCAOB further has authority to investigate and discipline violations of the Sarbanes Oxley Act, board rules, securities laws and professional standards. This oversight board will provides insight on all public accounting firms so investors are confident in relying on their opinions about a particular firm’s financial statement. The Sarbanes Oxley Act allowed more eyes from the outside to look in on the practices of these accounting firms.

Tax Havens

TAX HAVENS DEFINING Tax Havens †¢ Def 1:A tax haven is a country or territory where certain taxes are levied at a low rate or not at all. †¢ Def 2: Tax haven or fiscal paradise are terms used to refer to a jurisdiction which enables its foreign residents or companies to reduce their tax liabilities from their homelands. †¢ Def 3: â€Å"What †¦ identifies an area as a tax haven is the existence of a composite tax structure established deliberately to take advantage of, and exploit, a worldwide demand for opportunities to engage in tax avoidance. (The Economist – description by Geoffrey Colin Powell ) †¢ Def 4: US Government Accountability Office was unable to find a satisfactory definition of a tax haven but regarded the following characteristics as indicative of a tax haven: 1) nil or nominal taxes; 2) lack of effective exchange of tax information with foreign tax authorities; 3) lack of transparency in the operation of legislative, legal or administr ative provisions; 4) no requirement for a substantive local presence; 5) self-promotion as an offshore financial center. TYPES of Tax Havens ) Universal Tax Haven is a country's offer to entrepreneurs and investors with a wide range of financial and tax benefits. Such havens include colonial territories and also mini countries. In order to attract both entrepreneurs and investors they offer attractive political, economic, fiscal and judicial arrangements. 2) Special Tax Haven allows for special types of activities. A result of such an orientation a situation may be created in which high taxes exist concurrently with the low fiscal rate for particular economic branches or tax payers. BENEFITS and ADVANTAGES of tax havens †¢ profit transfer is a term used to describe profits achieved from selling goods and services at cost. As a result profits are higher in the country where corporation tax is lower. †¢ rotary company is a company which can be bought or set up in one of the tax havens. Registration procedure is simple: the company's owner does not have to reveal his personal data and therefore can use fictional names. Such companies, often called rotary, are used for providing services, purchase transactions or particular joint stock companies sales. offshore company allows for income to accumulate in a low tax jurisdiction. and is used mainly by corporations and rich people from the world of art. †¢ treaty shopping helps tax payers avoid barriers imposed on them by a double tax agreement, which aim is to prevent people from seeking tax benefits in third countries. †¢ Personal residency †¢ Asset holding †¢ Trading and other business a ctivity †¢ Financial intermediaries DISADVANTAGES of Tax Havens †¢ Some people worry about the inaccessibility of their money as it is located in a far away offshore tax haven. However, in this day and technological age this is not an issue. With the advent of online banking, it is now possible and, indeed, expected in many offshore financial centres that their clients will conduct their transactions online. †¢ The main disadvantage for offshore companies located in tax havens is that many government and governmental agencies will not accept tenders from these types of offshore entities. These contracts would include defence, civil engineering, education, health authority and other such civil contracts. EXAMPLES of tax havens †¢ The U. S. National Bureau of Economic Research has suggested that roughly 15% of countries in the world are tax havens, that these countries tend to be small and affluent, and that better governed and regulated countries are more likely to become tax havens, and are more likely to be successful if they become tax havens. The following are designated as offshore financial centres by the IMF(International Monetary Fund ) or the FSF (Financial Stability Forum): Andorra ; Anguilla ; Antigua ; Aruba ; Bahamas ; Bahrain ; Barbados ; Belize ; Bermuda ; British Virgin Islands ; Cayman Islands ; Cook Islands ; Costa Rica ; Cyprus ; Djibouti ; Dominica ; Ghana ; Grenada ; Guernsey ; Hong Kong ; Isle of Man ; Israel ; Japan ; Jersey ; Labuan, Malaysia ; Lebanon ; Liechtenstein ; London ; Luxembourg ; Macau ; Malta ; Marianas ; Marshall Islands ; Mauritius ; Micronesia ; Montserrat ; Nauru ; Netherlands Antilles ; New Zealand ; Niue ; Palau ; Panama ; Philippines ; Puerto Rico ; Samoa ; Seychelles ; Singapore ; St Kitts and Nevis ; St Lucia ; St Vincent and the Grenadines ; Switzerland ; Tahiti ; Tangier ; Thailand ; Turks and Caicos ; United States (particularly, Delaware, but some other states have offshore characteristics) ; Uruguay ; Vanuatu OECD and Tax Havens: List of Uncooperative Tax Havens In a report issued in 2000, the OECD (Organisation for Economic Co-operation and Development ) identified a number of jurisdictions as tax havens accordi ng to criteria it had established. †¢ Between 2000 and April 2002, 31 jurisdictions made formal commitments to implement the OECD’s standards of transparency and exchange of information. †¢ Seven jurisdictions (Andorra, The Principality of Liechtenstein, Liberia, The Principality of Monaco, The Republic of the Marshall Islands, The Republic of Nauru and The Republic of Vanuatu) did not make commitments to transparency and exchange of information at that time and were identified in April 2002 by the OECD’s Committee on Fiscal Affairs as uncooperative tax havens. All of these jurisdictions subsequently made commitments and were removed from the list of uncooperative tax havens. †¢ Nauru and Vanuatu made their commitments in 2003 and Liberia and the Marshall Islands in 2007. †¢ In May 2009, the Committee on Fiscal Affairs decided to remove all three remaining jurisdictions (Andorra, the Principality of Liechtenstein and the Principality of Monaco) from the list of uncooperative tax havens in the light of their commitments to implement the OECD standards of transparency and effective exchange of information and the timetable they set for the implementation. †¢ As a result, no jurisdiction is currently listed as an uncooperative tax haven by the Committee on Fiscal Affairs. THE END THANK YOU FOR YOUR ATTENTION

Mercy Killing or Murder? Essay

It has been exactly one month ago your mother told you she has cancer and it is inoperable. The doctor have her three months to live and told her that the cancer would be very painful and would spread to her brain causing her to be very confused and disoriented. Now you stand before your mother, a mere shadow of the person she once was. She looks at you with tears in her eyes and asks you to do something that you would never consider doing in a million years. Your mother that you love more than life itself has just asked you to help her commit suicide. She tells you she cannot stand the pain anymore and she cannot bear to see the family stand around her crying, hoping and praying that she will get better knowing she will not†¦ What would you say to her? Would you or could you help her? Would you ask the doctor to do it for you? These are just a few questions one would be faced with if put into that situation. On one hand, you want to do whatever your mother tells you to do. However, on the other hand actually you would be committing murder in the eyes of the law. Euthanasia in my opinion should be a freedom of choice because it provides a way for individuals to relieve extreme pain, it allows individuals to die with dignity, and it frees up medical funds to help other individuals. Although, some may conclude that euthanasia would not only be for people who are terminally ill, it would become non-voluntary, and it would become a means of health care cost containment. Euthanasia provides a way for individuals to relieve extreme pain. Many people fear the lingering effects of chronic illness, when pain and the inability to control one’s body reduce the quality of life (Kavanaugh). What person wants to live if their life is nothing but pain from the time they wake up until they fall asleep. Most people who have these life ending illnesses also have to heal with having to have someone take care of them twenty-four hours a day, seven days a week. This is where most individuals lose what dignity they have. Poor mental health can be treated- medications, psychotherapy, etc. – whereas terminally ill individuals plagued with excruciating pain death is inevitable (Humphry). What kind of life is it to have someone do everything for you? Basically, these individuals are like life size dolls that have to be bathed, dressed, and feed by someone in order to live. There cannot be many individuals who want to live their remaining days on this earth in that situation. Euthanasia allows individuals to die with dignity. When a person has no quality of life, then they should be able to choose to die because it is unfair to force them to continue living (Smith). It is understandable that someone would rather die than have to wear diapers and have someone there that has to take it off and clean up after them. That is just one of the very many things that cause a person to lose their dignity. Human life is sacred it should not be degraded by reducing the quality of life for the sake of extending the quality of life (Green). Family members also go through tremendous grief watching their loved one day after day suffer. Most individuals will tell you that after their loved one has passed away they are glad they are not suffering anymore. Euthanasia provides relief not only for the individual who is suffering, also for the family members who have to endure seeing their loved one suffer and watch lay in utter embarrassment due to the fact that they cannot control their bodily functions anymore. Euthanasia frees up medical funds to help other individuals. Money saved could be used towards saving people who can be or towards research into why their condition cannot be cured (Flemming). Doctors could be on the brink of discovering a cure to a certain illness but they cannot get the funding needed to continue their research because the money went to keep a few individuals alive who were diagnosed with only a month to live. Is that fair to the parents of a five year old who is waiting for that research to be done so their son or daughter could be able to live a full life, grow old, and have children of their own? It would also help the financial burden that would occur on the remaining family members. An individual staying in the hospital one month could accumulate charges in the tens of thousands of dollars. Millions of dollars of taxpayer’s money is spent keeping alive and caring for many people who are just waiting in hospitals to die (Humphry). Can you imagine the research doctors could do with that kind of money? Maybe if a few of those who were diagnosed with only a month to live and wanted to end their life had the freedom to do so, doctors could use the money saved and put it towards finding a cure for whatever that individual was dying from. Who knows, maybe the next person that came along with that illness would be cured due to the fact that a few certain individuals choose to end their lives by euthanasia. Euthanasia would not only be for people who are â€Å"terminally ill. † The legalization of euthanasia would be devastating because it would have mentally ill and depressed individuals that do have some hope of recovery wanting to end their lives (Weir 58). Individuals who are depressed might at that very moment think they want to end their life. Nevertheless, what about a few days later when things do not seem so awful. That individual may not choose euthanasia. Depression, in my opinion should not be a factor in someone wanting to end his or her life. The reason being is that when someone is depressed they may feel like they do not want to live another day, but the next day they might feel very different. That is the problem with someone being diagnosed with depression. One day they may want to die, the next day they may feel like they are on top of the world and want nothing more than to live. An article in the journal, Suicide and Life Threatening Behavior, described euthanasia guidelines for those with a hopeless condition, â€Å"hopeless condition† was defined to include terminal illness, severe physical or psychological pain, physical or mental debilitation or deterioration, or a quality of life no longer acceptable to the individual (Braddock). How can any guidelines be set due to the fact that everyone’s idea of an acceptable quality of life is different? What you may think is a good quality of life; another individual may think that if they had to live like that they would go insane. There needs to be more research done on these guidelines before they are set in stone. Euthanasia can become a means of health care cost containment. Legalized euthanasia raises the potential for a profoundly dangerous situation in which doctors could find themselves far better off financially if a seriously ill or disabled person â€Å"chooses† to die rather than receive long-term health care (Smith). This concept would put individuals and their families in an awkward position. Knowing you’re going to die in only a matter of months, do you decide to go ahead and end your life knowing the money saved will help someone else, or do you tough it out waiting and hoping that some kind of miracle cure comes in the nick of time giving you another chance at life? Their doctors might course individuals with HMO’s into euthanasia because HMO’s are all about making money (Dyck). No individual should be made to feel guilty about wanting to live, especially by his or her insurance carrier or doctor. No one should be pressured into making that decision especially when they are ill. Doctors take the Hippocratic Oath before they begin to practice. They swear in this oath to protect life, not to try to end it. If doctors start being coursed by insurance carriers this would go against everything they are suppose to believe in. Some doctors in this world who are all about making money and the legalization of euthanasia would give those unscrupulous doctors the perfect opportunity to make more money. Euthanasia will become non-voluntary. Emotional and psychological pressures could become overpowering for depressed or dependent people causing them to opt for euthanasia (Smith). If doctors start suggesting euthanasia to their patients, those patients may feel like the doctor knows what is best for their situation and actually consider euthanasia only because they feel like the doctor is pressuring them. Before the doctor suggested euthanasia, it was not even a considered by the patient. Doctors need to realize what kind of influence that they have over patients before they start suggesting euthanasia, especially when it comes to the elderly. Most elderly people feel as if their doctor that they have been with for years is some kind of â€Å"God† and will listen to and do just about whatever the doctor tells them. If the choice of euthanasia is considered as good as a decision to receive care, many people will feel guilty for not choosing death (Flemming). This is where euthanasia becomes a problem. Euthanasia goes against most people’s religious belief. However, if the doctor is telling them that it is ok, how are these elderly individuals going to be able to make a sound decision? Euthanasia is a very complex topic, one with many doubts and unanswered questions. The question society needs to answer is not: is euthanasia morally permissible (it has tacitly conceded that it is), but which type of euthanasia is permissible, and under what conditions? The power to terminate life, at present, solely rests in the hands of the medical profession and is not exempt from misuse or abuse. Euthanasia should be a freedom of choice in my opinion, it not only provides individuals relief from extreme pain, it allows them to die with dignity, and it frees up medical funds to help others that are in need. However, some individuals may feel that euthanasia would not only be for people who are â€Å"terminally ill,† it would become non-voluntary, and it it would become a means of health care cost containment. I do not claim to hold the answers to the difficult questions euthanasia raises, nor do I claim to be a pro euthanasia lobbyist. However, I do believe that if an individual is terminally ill and feel that their quality of life is not acceptable, he or she should have the right to choose to either let nature take its course, or choose euthanasia and die with dignity. Work Cited Braddock, Clarence. Physician-Assisted Suicide, Ethics in Medicine. 11 Apr 2008 Univ. of Washington School of Medicine 19 Apr 2008 http://depts. washington. edu/bioethx/topics/pas. html Dyck, Arthur. Life’s Worth: The Case Against Assisted Suicide Economy and Society. AD 2000 16. 2 05 March 2003 http://www. ad2000. com. au/articles/2003/march2003p17_1281. html Flemming, Rebecca. â€Å"Suicide, Euthanasia and Medicine: Reflections ancient and Modern† Economy and Society. 34. 2 (2005) 295-321 Ebscohost. Hazard Community and Technical Coll. Lib, Hazard, Ky. 19 Apr. 2008

EU Integration and Citizenship Law Dissertation

EU Integration and Citizenship Law - Dissertation Example EU is, however, a work in progress and while it is done with such tasks as border control and economic integration, the Union has to move on to the more difficult areas – home affairs, immigration, defense, among others – which have strong social dimensions. As more and more states aspire for EU membership to partake of this umbrella of protection, its further enlargement poses new challenges to European integration. For one, the nature and histories of the possible candidates for new membership are unlike any of the existing member states. The problem becomes even more complicated after EU approved the Maastricht Treaty establishing the Citizenship-of-the-Union law, which many perceive as an attempt to reconfigure and supersede the national citizenship and identities of member states. This EU-wide citizenship statute has stimulated an acrimonious debate about the social, political and citizenship structure of an enlarged Union. In essence, the debate centers on whether it is wise for EU to make forward steps to strengthen European citizenship or keep it as a largely theoretical proposition. Should people under EU be called European citizens and in the process forget their original British, French, or Turkish citizenships, as the case may be? Or should they be allowed to assume a new EuroEuropean citizenship on top of their respective national identities? This paper examines the relationship between EU integration and the implementation of the new citizenship law for Europeans. Special attention will be given to the causes and effects, the pros and cons, and the conceptual basis of identity formation on the community, national and regional levels. The objective of the treatise is three-fold: 1) illumine the reasons for the enactment of the EU citizenship law and its relevance to the integration process; 2) assess the validity of the objections to the idea of European citizenship; and 3) determine what form and characteristics of European citizenship would find greater acceptance. 2. Enlargement and Integration Further enlargement is a necessity for EU because it would serve to strengthen the Union's capability to maintain the balance of peace in the continent1. As the Union counts more member states, it becomes stronger in the process. The earliest nucleus of EU was composed of Belgium, Denmark, France, Italy, Ireland, UK, Luxembourg and Netherlands. They were joined by Greece in 1981 and Portugal and Spain in 1986. Austria, Finland and Sweden followed in 1995. The year 2003 saw the accession of a group consisting of Cypress, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovakia and Slovenia, while

Hinduism and Buddhism Assignment Example | Topics and Well Written Essays - 1250 words

Hinduism and Buddhism - Assignment Example Although it has well defined doctrines, in many ways Buddhism is identical to its mother religion Hinduism. However, there are numerous differing aspects that make both religions classical. Indian society during the Vedic period (Aryan Culture) consisted of four castes such as Brahmans (priests), Kshatriyas (kings), Vaishyas (farmers and business men), and Sudras (slaves). The noble castes Brahmins and Kshatriyas enjoyed all social privileges; and menial jobs were allotted to lower castes. Social and religious injustice prevailed over the community in the forms of ‘untouchability’ and discrimination. The Sudras in fact were the invaded Dravidians who were not at all considered as human beings. Brahmins were cherished as the noblest status of birth to attain God; and lower castes did not have access to spiritual secrets or Vedas. Buddha was born in the royal family of Shakya clan but relinquished all worldly possessions in search of the real cause of human suffering. Unlike others he showed great compassion to all human beings irrespective of their castes. His broad concept of human brotherhood gained wide appreciation among people of all classes and sects. Although Buddha wanted to renovate the social setup, he believed that it could be possible only through self reformation. According to Hinduism, human life is bound to unending cycle of death and rebirth. One needs to realize the individual soul that is ‘Atman’ as the initial step to attain the ultimate freedom. If Atman is the individual self, Brahma/God is the supreme universal self that is the true treasure of eternal happiness. Therefore the meaning of individual life is to attain the Brahma. This actualization or salvation is known as Moksha. However, one can not easily attain it because it is determined by the law of cause and effect that is Karma. To illustrate, the status of one’s birth is determined by the deeds/karma

The Chrysanthemums Essay Example | Topics and Well Written Essays - 750 words

The Chrysanthemums - Essay Example Her working apparel is clean and provides security to her while working. She is very particular about her self cleanliness as well as of her farmhouse and ""The Chrysanthemums". She declares that her gardening skills were result of her mother's dextrousness in same work. She has just crossed her youth life and has a craving for going out and experiencing the kind of life other people live and to experience new things. She enjoys a very healthy and humorous relation with her husband who makes sure that he starts or leaves the conversation on a laughing note. Her husband who owns a ranch keeps her happy and cares for her well being. She is very observing and inquisitive by nature and keeps check on her surroundings and notes minute details about some things while even working on her beloved Chrysanthemums. Elisa has a face that becomes strong while assertings herselfat work and changes to more softness when she talks to her husband. Lean and strong, at the same time her face is mature and handsome to be seen as masculine while working on relatively softer stems and branches of the flowers. She is thorough with her work with matching knowledge and skilled hands. She loves going out and away from the usual chorus of farm work. She gets intrigued by stories of life that other people live, and also likes experimenting with things. The moment discussion gets towards chrysanthemums, Elisa gets emotionally attached to them and she helps anyone who appreciates the flower for its heavenly hue. She is a believer and a gifted lady. The spring wagon man initially has some off note talk with Elisa but then talks around things in order to get what he actually wants, the work that he pleaded initially to her. The behaviour of Elisa towards the untidy clothed man was rather appreciable and emphatical. And at last but not least, in parts of story, Elisa is depicted as a somewhat sensuous and very beautiful lady who pampers her self as much she works in her flower garden. At the e nd of the day when she gets ready to go out with her husband, she dresses up lovingly. Now we will talk about the character named Henry Allen. He is the owner of the ranch and Elisa is his wife. He loves Elisa very much and keeps her happy in her strenuous work, around the flower garden. He has an air of romanticism around him whenever he talks to her wife and has a good sense of humour with perfect timing. He plans things around pretty well and manages the ranch well also. There is also mention of him selling some fordson at a rate which was profitable. He and his wife share a very fulfilling relation together and his teasing and witty yet hilarious remarks refreshes Elisa quickly. Ain the end of the story while riding a roadster, he is very understanding and caring to her wifes responses and tries to reinforce her smile back. He loves his wife very much and it shows silently in their normal conversations. In the end we will have to discuss the character of a spring wagon chariot who is a daily wager and is not well off in his clothes, attire and vehicle which has a rather amusing fleet of one horse and one donkey clubbed

Managing diversity and equal opportunities Essay - 2

Managing diversity and equal opportunities - Essay Example mmission (2011a) The Equality Act 2010 requires companies to give equal payment for work of same proportion and value to both male and female workers. This act came as a replacement to older acts like Equal Pay Act 1970 and Sex Discrimination Act 1975. Elimination of any form of inequality in pay is extremely important as far as achieving gender impartiality and respecting the dignity of women is concerned. Judges and committees will always interpret the law that promotes equality in pay, purposively because this stipulation is based on the foundation of the law enacted by the European Union (TSO, 2014). The domestic law in the UK has the obligation to adhere to the law enacted by the European Union that imposes rightful obligation in terms of equality in payment which will have an unswerving impact. Therefore, while considering the claims for equal pay clause under the Equality Act 2010, the UK based courts are obligated to consider the pertinent provisions enacted by the European Union. Therefore, if a claimant does not get full assistance from the domestic laws the individual has the option of relying on the European Union law in the British Court (Equality and Human Rights Commission, 2011a). While the British amendments are more generalized in nature requiring companies to eliminate any form of gender discrimination associated with unequal pay, the European amendment is more detailed in nature which eliminates any loopholes associated with gender pay inequality. The European amendment is evident in article 141 stipulated within the European Community Treaty which requires every Member State to make sure that the law of equal pay for male and female workers for work of same value and proportion is pursued. The law states that the ordinary minimum wage is kept same for male and female worker who does work of similar nature, value or quantity (Trueel, 2010). The European amendment urges organizations to supervise the cases where pay is determined on the basis

Epicurus and epictetus Essay Example | Topics and Well Written Essays - 1500 words

Epicurus and epictetus - Essay Example Essentially, these great scholars of philosophy had different consolation on the reasons for valuing and giving meaning to life (Pojman 530). Therefore, this essay will delve on two Greek philosophers, Epictetus and Epicurus, to try to understand their ideologies regarding the importance of living life without having to worry about the occurrence of death. 2. Epicurus According to ancient philosophy, Epicurus was an ancient philosopher that lived between two hundred and seventy one and three hundred and forty one B.C. He founded his school of philosophy in Athens where he spent most of his life. Epicurus was a philosopher who related the aspect of pleasure with good and the aspect of bad with pain concerning living. This concept became Hedonism, a Greek word meaning pleasure. For Epicurus, being sensuous and exalting life did not quantify for Epicureanism to form an opinion on the views of living. However, Epicurus was of the belief that a pleasurable life came from having calm emoti ons through the appreciation of honest but beautiful pleasantries of life. These pleasures include the good company of friends, a healthy diet, morally upright behavior, and good personal health. Epicurus insisted that people were not to worry about death, but only had to concern themselves with pleasure and pain (Pojman 531). Therefore, Epicurus believed that death was not a feeling hence advising people not to be fearful of death. Ideally, this Epicurus was an ardent believer in the doctrines of philosophy because to him philosophy was a constant factor in the life of any individual. Further, Epicurus felt that people needed to focus on the aspects of life that made them happy as part of living a fulfilled life. However, this Epicurus had a queer belief in matters related to God and other gods, but he acknowledged their existence. In essence, Epicurus believed that these higher deities received much accreditation for what they truly were not. For him, ill fate befell those that li ved wicked lives and blessings followed those that did well hence questioning the credibility of gods being the source of either blessings or curses. 2.2 Epicurus and his argument on death Arguably, Epicurus advised people to believe that death was nothing to them because it was a way of depriving human beings off sensation. In this regard, the understanding of death as nothing of concern influenced living life enjoyably because one lived without needing to be immortal. According to his philosophy, Epicurus encouraged people not to live in anticipation of the pain that would come together with death because this feeling would make them cower towards living. Epicurus pointed out that death did not form a part of people while they were still living but became a part of them once they seized existing. This meant that death was not a concern for the living because they did not believe in the existence of death while the dead could not associate with the same as they no longer existed. I n addition, Epicurus believed that a wise person needed not fear life nor death because life did not offend him neither did death appear evil. On the other hand, Epicurus punctured the belief that the young needed advice on how to live fulfilling lives while the aged needed advice on how to approach their sunset. Arguably, Epicurus reiterated that everyone had a deep desire to continue to live irrespective of his or her age because the

Market and Social Research Essay Example | Topics and Well Written Essays - 1500 words

Market and Social Research - Essay Example The Company has also revamped its advertising campaigns in other ways to contribute to enhanced productivity. The conversion to the M&S logo spelt the dawn of a new era in marketing for the company. The Marketing Director, Steve Sharp, initiated several innovative advertising campaigns, such as using Twiggy to sell chocolate pudding; a campaign which was so successful that it increased sales of the pudding by 3500%.(www.guardian.co.uk). Another successful campaign was M&S’s advertising campaign to sell white granny knickers. Additionally, many M&S stores have been completely refurnished as a part of the new look of the retail outlet; the internal walls have been stripped down and glass barriers have been out up, black floors, chrome cabinets and skilful lighting have further refined the atmosphere of the stores so that the customer experience is enhanced and sales have improved. Sales have risen from $16,896.2 million to $17,990.8 million in 2008, although the recent recession has meant a sharp drop in sales revenues to $12,876.3 million (http://proxy.library.upenn.edu:2112). The latest developments in the advertising campaign of the Company are a focus on ethics. This is part of a five year plan titled Plan A, budgeted at 200 million pounds and is based on ethical trading initiatives.(Sweeney, 2009). This campaign is intended to highlight eco and green issues and the Company takes pride in its adherence to ethical initiatives even during a time of recession. As a part of this integrity focus, M&S has become one of the first Companies to clearly spell out the exact source for its entire diary and other produce on its labels (Mendick, 2009). This is an era where outsourcing has been increasingly favoured by most Companies as a means to cope with the rising costs of employing British workers and where globalization has produced an intensely competitive atmosphere in which cost effectiveness is vital. Marks and Spencer is however,

The reforms made during the reign of terror helped france. Essay Example for Free

The reforms made during the reign of terror helped france. Essay Maximilien Franpis Marie Isidore Robespierre (PA: [ma. ksi. mi. lJE fBd. swa ma. Bi i. zi. d0B da BO. bES. pJEB]; 6 May 1758 28 July 1794) was a French lawyer and politician, and one of the best-known and most influential figures of the French Revolution. As a member of the Estates-General, the Constituent Assembly and the Jacobin Club Oacobin leader during the Reign of Terror), he advocated against the death penalty and for the abolition of slavery, while supporting equality of rights, universal suffrage and the establishment of a republic. He opposed war with Austria and the possibility of a coup by the Marquis de Lafayette. As a member of the Committee of Public Safety, he was an important fgure during the period of the Revolution commonly known as the Reign of Terror, which ended a few months after his arrest and execution in July 1794. Influenced by 18th-century Enlightenment philosophes such as Rousseau and Montesquieu, he was a capable articulator of the beliefs of the left- wing bourgeoisie. His supporters called him The Incorruptible, while his adversaries called him dictateur sanguinaire (bloodthirsty dictator). His reputation has gone through cycles. It peaked in the 1920s when the influential French historian Albert Mathiez rejected the common view of Robespierre as demagogic, dictatorial, and fanatical. Mathiez argued he was an eloquent spokesman for the poor and oppressed, an enemy of royalist intrigues, a vigilant adversary of dishonest and corrupt politicians, a guardian of the French Republic, an intrepid leader of the French Revolutionary government, and a prophet of a socially responsible state. l] In recent decades his reputation has suffered from his association with radical purification of politics by the killing of his Contents [hide] 1 Early life 2 Early politics 3 Jacobin Club 4 Opposition to war with Austria

Butterflies, by Ian McEwan

Butterflies, by Ian McEwan In their short stories Butterflies, Lamb to the slaughter, The Whole Towns Sleeping and The Pedestrian, Ian McEwan, Roald Dahl and Ray Bradbury create strong feelings of fear and suspense which ultimately lead to death in each story. Discuss these featured in the short stories we have studied. The story Butterflies by Ian McEwan is about an individual is devoid of all emotion, who is also isolated person (maybe because of his look: his chin and his neck are the same thing and he himself thinks he looks grotesque) he takes a walk. A little girl follows him. It was for him a strange thing because he did not have any friends to talk to. He desperately needed affection and in order to keep her close he buys her a doll and ice cream. He lies her saying that at the canal there are boats and butterflies. So the title butterflies is the lure used to take the little girl at the canal. There he abuses her and then he drowns her. I was particularly attracted to this story because of the unusual yet quite sinister way suspense is built up throughout the text. McEwan achieves this by the use of short descriptive sentences; these slow us down and make us feel as if we are an omnipresent being viewing the story as it unfolds. The action takes place in England on Thursday and Sunday. The next text Lamb To The Slaughter utilises descriptive writing right from the opening to massage our senses to the extent we feel we are woven into the story, our minds eye sees everything that needs to be seen, this helps to clearly portray the obvious use of black humour the image of a merry house wife suddenly smashing a frozen leg of lamb meant for dinner over her husbands head is comical in a sinister way. While in Butterflies the opposite is true. The name of the text, suggests something to do with a lamb being slaughtered with is common practice in farms however the phrase can also mean, unaware of any impending catastrophe which when we read on we find out Mr Maloney wasnt aware of himself being in harms way the same is also true for Miss Maloney wasnt aware she would be committing murder she was said to be in shock, Helped bring her out of shock (141). Roald Dahl almost rewards the reader half way through the story with the meaning of the title which we find out is befitti ng after all. The whole towns sleeping employs the use of subtle irony right from the start the title suggests to us that the town is sleeping which they are, its night time but the lonely one is out and the town is oblivious to this fact, Situational irony is also used the reader would become lead to believe that she might come to harm in the woods and when she gets home she will be safe however this is not the case The final text The Pedestrian, the title isnt very exciting it sounds run of the mill, doing this lures us into a false sense of security we dont expect much however out breath is taken by the beautiful way Ray Bradbury starts the piece and our attention is captured. Like Butterflies the writer wants us to savour each sentence and hang of every word so they slow us down therefore building suspense in The Pedestrian this is done with the use of commas. In all of these stories someone is in danger and in two of the stories someone is killed, the stories have a similar of building tempo and setting the pace, also all stories play to our primal emotions weather its humour in lamb to the slaughter or sadness and confusion in butterflies or fear in the whole towns sleeping. Suspense is something that is built up in all stories, in Lamb to the slaughter suspense is built up in an unusual way first the title invites questions such as, who is being killed and is the story based on a farm doing this feeds out curiosity which in itself starts to build suspense and tension. The text starts off quite unusual fashion for a story of this genre, we would expect a dark, dingy and quite frightening place for a murder to take place in this story quite the opposite is true. The opening paragraph starts of quite poetic, The room was warm and clean, the curtains drawn, the two table lamps alight. Dahl also uses descriptive writing to give us vivid picture of a warm homely setting The room was warm and clean. (137) Everything seems above board until we get to the third sentence, the empty chair (137) the use of the word empty suggests that something is missing and in turn that begs the question why is it empty, The Pedestrian uses this also along with the metaphor empty riverbed, The car moved down the empty riverbed streets and off away, leaving the empty streets with the empty sidewalks, and no sound and no motion all the rest of the chill November night. This feeds out curiosity and adds to the suspense. The metaphor helps put across how bare the riverbed was so we have a clear image in our minds. The unusual thing about Lamb to the Slaughter is that the murder happens at the middle there is no time to wonder how the murder will be committed since we dont suspect anything. The reader is taken by surprise much as Patrick and Mary Maloney. The small table over turning helped bring her out of the shock. (141) Mary Maloney and the reader are in shock until we find out she killed him, she didnt mean to kill him it was done out of rage therefore she says So Ive killed him. (141) After the murder scene the reader follows Mrs Maloney around in her meticulous steps to cover her crime. One can wonder how such a sentimental and docile woman can turn out to be so calculating and cool-headed. When the police arrive, we wait for the moment Mrs Maloney gets caught this time never arrives There is an unfulfilled expectation. Butterflies short, snappy sentences to set the tempo which enables the reader to race ahead so we feel their heart is beating in time with the action, Towards midday I decided on a walk. I stood outside the house, hesitating (61). This is in direct contrast with The Pedestrian which opens with a long sentence which slows things down. To enter out into that silence that was the city at eight oclock of a misty evening in November, to put your feet upon that buckling concrete walk, to step over grassy seams and make your way, hands in pockets, through the silences, that was what Mr Leonard Mead most dearly loved to do. This sets a slow tempo so we can really absorb what we are being told and actually feel we are with Mr Mead. Do The whole towns sleeping utilizes the use of conversation to move the story along as well as short and long sentences to set the tempo and pace, we are drawn to the story because of the simple conversations we can empathize with. The theme of fear is something that is rampant in most of the stories, butterflies starts of quite disturbingly, I saw my first corpse on Thursday. This doesnt seem to frighten or upset the boy; he seems to be detached from his emotions unlike Lavinia Nebbs who is so overwhelmed with fear of the unknown she doesnt have the will power to turn round. Dont turn, dont look if you see him, youll not be able to move! Youll be frightened, youll freeze! Just run, run,run! In Lamb to the slaughter instead of being fearful Mary seems to be relishing the moment, she it literally getting away with murder, Mary Maloney began to giggle. While in The Pedestrian and the whole towns sleeping, everyone is fearful in the towns expect the people in actual danger. The way relationships are portrayed differs from story to story Mary Maloney was in what she thought was a loving relationship she loved her husband dearly, Now and again she would glance up at the clock, but without anxiety, merely to please herself with the thought that each minute gone by made it nearer the time when he would come. (137) Mary and her husband had what seemed to be the perfect relationship everything seemed above board, however when she got the news she lost her rationally this could be due to the fact she was pregnant and hormonal for this was her sixth month with child. (137) the strange thing considering it seemed to be done in rage she didnt show any remorse or sorrow, All right, she told herself. So Ive killed him. (141) that could possibly beg the question did she know beforehand did she contemplate the killing before hand, was she acting, does she have split personalities, we know she is calculated and calm under pressure and good at acting when talking to th e shopkeeper after killing her husband she states Patricks decided hes tired and doesnt want to eat out, you know, and now hes caught me without vegetables in the house. When she already knows hes dead and she is the murderer. However know the main character in Butterflies we know is a recluse, who found his mother grotesque he also believes because his chin and neck are close together people see him as untrustworthy he doesnt seem to trust anyone. My chin and me neck are the same thing and it breeds distrust My mother was like that too, only after I had left home did I find her grotesque. She died last year. His mother was also seen as a recluse, he says, Each year she went to Littlehampton and sat on a deckchair by herself, facing out to sea. We get the feeling he wasnt brought up in a loving household and that he didnt have much of a relationship with his mother, which could have lead him to become unsociable and lonely. Although we know he yearns to have some companions when walking in the street a football kicked by a group of boys came his way he stopped the ball with his foot and kicked it back, such a simple gesture caused him to because overwhelmed and giddy I could feel the thumping of my pulse in my temples. Such opportunities are rare for me. I do not meet many people.Also at the start of the text when a simple conversation arose with him and Charlie he fumbled this furthermore stresses the point he was not used to talking to people. When he and Jane converse he immediately realizes he wants her as a friend as she shows genuine interest and curiosity in him, I felt pleased that she was genuinely curious about me, and I was attracted to her. I wanted her to be my friend. The reader isnt alarmed by this as we think he is being friendly but little do we know the wheels have been set in motion for what happens next. After deceiving the girl under the false pretence of seeing butterflies, the disturbed individual wets his finger and wipes the ice cream off from around her mouth and puts the finger back into his mouth and tastes it. While doing this we find out, he has never touched another persons lips and he is excited and seems to be in orgasmic state, I had never touched another persons lips before nor had I experienced this kind of pleasure. It rose painfully from my groin to my chest.'(70) While doing this I believe he was engulfed with pleasure and didnt realize he was pressing so hard on Janes face she tells hi m, You pressed to hard. (70). All throughout the text I is used allot this suggests loneliness. Lavina Nebbs is seen as a father figure she is confident on the surface when around friends they look up to her she doesnt want to show weakness she has a strong relationship with her friends however when alone and going through the ravine she turns into a nervous shell of her former self, Oh god! God, please, please let me get up the hill! (55) Where as Mr Mead from The Pedestrian is calm when he is confronted and even protests his arrest. The whole towns sleeping starts off with the use of descriptive writing to set the scene, It was a warm summers night in the middle of Illinois (37) this gives us an image of brightness cosiness even. Which is the same way Roald Dahl starts Lamb to the slaughter, The room was warm and clean. (137) both authors use this to good effect so the reader is the ability to more clearly visualize what is being described. This subtle use of this type of writing shows itself again throughout The whole towns sleeping in the form of metaphors, Lavina felt the warm breath of the summer night shimmering off the oven-baked sidewalk. We really get a sense that it was a hot day this plays with our senses in the same way in The Pedestrian plays with our sense of smell It smelled of riveted steel (2) and in butterflies a simile is used to the same effect. Like a whippet. (63) The Whole Towns Sleeping. Ray Bradbury uses recreation to create interest to the story In the downtown drugstore, fans whispered in the high ceiling air He also uses metaphors and similes such as There were two moons: a clock moon with four faces The main character in Butterflies isnt really creative we only get one reference to some sort of inner life. Where he makes reference to an artist prominent in the 1920s, she was beautiful in a strange almost sinister way, like a girl in a Modigliani painting. (65) His flat narrative description exactly matches the flatness of his personality, I crossed over and looked at the cars engine, although it meant nothing to me. Another interesting thing about this character is that he never dwells on the fact of death he bounces between subjects. I believe his life experience had an impact on the development of his personality. Like Me Mead in The Pedestrian he is a loner and they both go on walks also the main character in Butterflies has a skewed view on the world whereas in the pedestrian the world is distorted it isnt just in Mr Meads imagination. In all stories there is only really one main character. Mary Maloney is a happy, contented woman who feels secure confident and fulfilled with her life. Roald Dahl describes, There was a slow smiling air about her, and about everything she did. (137) she is loving and the perfect house something that was normal in the time short story was written in 1953. She is a very organised individual she has a routine she does daily, she takes solace in it she believes that if that routine exists, all must be well. She also is calm, collected and rational she methodically gets rid of the evidence, Mary ultimately uses the same means of control over the investigating officers that she had used with Patrick: food, drink, and the illusion of uncomprehending innocence. That being said after all she didnt mean to kill her husband when she realizes what she has done, Mary is willing to accept the consequences, but, she worries about the child: As the wife of a detective, she knew quite well what the penalty would be. That was fine. It made no difference to her. In fact, it would be a relief. On the other hand, what about the child? At the start of the whole towns sleeping Lavina Nebbs is much like Mary Maloney secure and confident she is adamant that fear will not dictate her life, she starts the evening rational and fearless but is reduced to panic on the walk home when she admits her fear. Much like Jane from butterflies she is fearless and outgoing until confronted with fear. Jane who is the girl that was killed in lamb to the slaughter, is a friendly trusting child her parents might have been carefree and unaware that such crimes get committed, most children of that era were told dont talk to strangers or dont walk with strangers however Jane is fearless she is innocent. Jane could be seen as the butterfly a small delicate creature that is gently pushed down the river in the same way a butterfly would fly off into the distance, the word butterflies for a title is very befitting. Lamb to the slaughter is written in the third person in the same way as the whole towns sleeping, the tone of Lamb to the slaughter seems pretty calm it starts of quote poetic each line leading on seamlessly to the next then the tone changes the reader is sped up as Mary Malone executes her plan to get rid of the evidence. The text butterflies is written in the first person the main character is the narrator throughout the story there is a dense and atmospheric tone. Its often left to the reader to give moral significance to events that occur what I found interesting that the story was organized through flashback and the story isnt in chorological order, the story starts of, I saw my first corpse on Thursday (1) when that was the last thing that happened yet mentioned at the start. The narrator also switches from present to past tense. The strength in Butterflies is the writers versatility to be able to move through past and presence tense and to be able to move through different times during the day and to move from subject to subject. However by the end I get a sinking feeling in the pit of my stomach a horrendous crime has been committed and it seems as if the killer will get away, this leaves us wanting and yearning for justice and because unlike Lamb to the slaughter it was a little girl that was abused and killed we feel more hate towards the young man. Lamb to the slaughter the readers get a tale so grotesque, so darkly comic, and so hilarious in some of its incidental details that seem to be something out of a Benny hill show. We feel sympathy towards Mary because her husband broke their wedding vows her act of murder was callus yet unintentional, so we dont yearn for justice although I know a crime has been committed I feel happy to sit back and watch Mary hatch this farfetched comical plan. There could ha ve been emphasis on causing more suspense the detectives could have been more suspicious, however it is a well laid out and quite humorous story and begs the question did the detectives suspect anything after the incident it leaves us with unanswered questions. Roald is also effective at using dialogue to move the story along. Lamb to the slaughter is good at building the tension throughout the story then while Nebbs is in the ravine the excitement builds, when she reaches her house the tempo slows and almost grinds to a halt until she finds out someone is in her house we are left in awe. Ray Bradbury is good at controlling the tempo however at the end of the story I am left feeling unfulfilled I want to know the ending however this may just bring excitement for the sequel and play right into Bradburys hands. In this essay I have discussed the theme of fear and suspense and now different writers portray this and stylistic features used I found the similarity between stories interesting considering there from different authors my favorite story is butterflies I love the simple complexity of it the way the narrator moves from time and place seamlessly. And how all of the stories title have significance to the story and almost give us hints to the plot.