Before you were mine by Carol Ann Duffy Essay -- English Literature

Before you were mine by Carol Ann Duffy Before you were mine ==================== 'Before you were mine' is a poem written by Carol Ann Duffy. It’s a retrospective poignant dramatic monologue, which tells us about her mother's life ten years before Duffy was born. The title suggests that it's a love poem which shows the strong mother and daughter relationship that they had. The poem starts off with a positive image. "†¦laugh on with your pals Maggie McGeeney and Jean Duff†¦". This shows us that before her mother had children, she was living a very interesting and cheerful life. Duffy moves on by describing her mother's romantic character. "†¦the fizzy, movie tomorrows†¦". The fact that her mother used to go to the movies late at night suggests that she used to go with a lover, which is a very passionate image. However, she also had a disobedient side to her "†¦your Ma stands at the close with a hiding for the late one†¦". This shows that Duffy's mother used to come home late at night and used to get beaten by her mother, which portrays her rebellious nature. Duffy says...

Advantages of Communication in Today’s Life

Ted Childs, IBM’s vice president of global workforce diversity, knows from years of experience that communicating successfully across cultures is no simple task, however—particularly in a company that employs more than 325,000 people and sells to customers in roughly 175 countries around the world. Language alone presents a formidable barrier to communication when you consider that IBM’s workforce speaks more than 165 languages, but language is just one of many elements that play a role in communication between cultures.Differences in age, ethnic background, gender, sexual orientation, physical ability, and economic status can all affect the communication process. Childs recognizes that these differences represent both a challenge and an oopportunity, and a key part of his job is helping IBM executives and employees work together in a way that transforms their cultural differences into a critical business strength. As he Ted Childs oversees IBM’s efforts t o build competitive advantage by capitalizing on the benefits of a diverse workforce. 64WORLD IBM’s experience (profiled in the chapter-opening Communication Close-Up) illustrates both the challenges and the opportunities for business professionals who know how to communicate with diverse audiences. Although the concept is often framed in terms of ethnic background, a broader and more useful definition of diversity â€Å"includes all the characteristics and experiences that define each of us as individuals. †2 As you’ll learn in this chapter, these characteristics and experiences can have a profound effect on the way businesspeople communicate.To a large degree, these effects on communication are the result of fundamental differences between cultures. Intercultural communication is the process of sending and receiving messages between people whose cultural background could lead them to interpret verbal and nonverbal signs differently. Every attempt to send and r eceive messages is influenced by culture, so to communicate successfully, you’ll need a basic grasp of the cultural differences you may encounter and how you should handle them.Your efforts to recognize and surmount cultural differences will open up business opportunities tthroughout the world and maximize the contribution of all the employees in a diverse workforce. The Opportunities in a Global Marketplace You will communicate with people from other cultures tthroughout your career. You might be a business manager looking for new customers or new sources of labor. Or you might be an employee looking for new work opportunities. Either way, chances are good that you’ll be looking across international borders sometime in your career.Thousands of U. S. businesses depend on exports for significant portions of their revenues. Every year, these companies export roughly $700 billion in materials and merchandise, along with billions more in personal and professional services. If you work in one of these companies, you may well be called on to visit or at least communicate with a wide vvariety of people who speak languages other than English and who live in cultures quite different from what you’re used to (see Figure 3. 1).Of the top ten export markets for U. S. products, only three (Canada, Great Britain, and Singapore) speak English as an official language, and two of those three (Canada and Singapore) have more than one official language. 3 In the global marketplace, most natural boundaries and national borders are no longer the impassable barriers they once were. Domestic markets are opening to worldwide competition as businesses of all sizes look for new growth opportunities outside their own countries.For example, automotive giant Ford markets to customers in some 130 countries, providing websites that offer local information, usually in the local language. 4 The diversity of today’s workforce brings distinct advantages to businesses : †¢ A broader range of views and ideas †¢ A better understanding of diverse, fragmented markets †¢ A broader pool of talent from which to recruit The Advantages of a Diverse Workforce Even if you never visit another country or transact business on a global scale, you will interact with colleagues from a vvariety of cultures with a wide range of characteristics and life experiences.Over the past few decades, many innovative companies have changed the way they approach diversity, from seeing it as a legal requirement to provide equal opportunities to seeing it as a strategic oopportunity to connect with customers and take advantage of the broadest possible pool of talent. 5 Smart business leaders such as IBM’s Ted CHAPTER 3 Communicating in a World of Diversity 65 FIGURE 3. 1 Languages of the World This map illustrates the incredible array of languages used around the world.Each dot represents the geographic center of the more than 6,900 languages tracked by the linguistic research firm SIL International. Even if all of your business communication takes place in English, you will interact with audiences who speak a vvariety of other native languages. Childs recognize the competitive advantages of a diverse workforce that offers a broader spectrum of viewpoints and ideas, helps companies understand and identify with diverse markets, and enables companies to benefit from a wider range of employee talents.As Renee Wingo of Virgin Mobile USA, a cell phone operator based in Warren, New Jersey, puts it, â€Å"You’re not going to create any magic as a manager unless you bring together people with diverse perspectives who aren’t miniversions of you. †6 Diversity is simply a fact of life for all companies. The United States has been a nation of immigrants from the beginning, and that trend continues today. The Western and Northern Europearns who made up the bulk of immigrants during the nation’s early years now share spa ce with people from across Asia, Africa, Eastern Europe, and other parts of the world.By 2010 recent immigrants will account for half of all new U. S. workers. 7 Even the term minority, as it applies to nonwhite residents, makes less and less sense every year: In two states (California and New Mexico) and several dozen large Communication among people of diverse cultural backgrounds cities, Caucasian Americans no longer constitute a clear ma- and life experiences is not always easy, but doing it successfully jority. 8 Nor is this pattern of immigration unique to the United can create tremendous strategic advantages.States: Workers from Africa, Asia, and the Middle East are moving to Europe in search of new opportunities, while workers from India, the Philippines, and Southeast Asia contribute to the employment base of the Middle East. 9 However, you and your colleagues don’t need to be recent immigrants to constitute a diverse workforce. Differences in everything from age and gender to religion and ethnic heritage to geography and military experience enrich the workplace. Both immigration and workforce diversity create advantages—and challenges—for business communicators tthroughout the world. 6 PART 1 Understanding the Foundations of Business Communication The Challenges of Intercultural Communication A company’s cultural diversity affects how its business messages are conceived, composed, delivered, received, and interpreted. Culture influences everything about communication, including †¢ Language †¢ Nonverbal signals †¢ Word meaning †¢ Time and space issues †¢ Rules of human relationships Diversity affects how business messages are conceived, planned, sent, received, and interpreted in the workplace.Today’s increasingly diverse workforce encompasses a wide range of skills, traditions, backgrounds, experiences, outlooks, and attitudes toward work—all of which can affect employee behavior on t he job. Supervisors face the challenge of communicating with these diverse employees, motivating them, and fostering cooperation and harmony among them. Teams face the challenge of working together closely, and companies are challenged to coexist peacefully with business partners and with the community as a whole. The interaction of culture and communication is so pervasive that separating the two is virtually impossible.The way you communicate—from the language you speak and the nonverbal signals you send to the way you perceive other people—is influenced by the culture in which you were raised. The meaning of words, the significance of gestures, the importance of time and space, the rules of human relationships—these and many other aspects of communication are defined by culture. To a large degree, your culture influences the way you think, which naturally affects the way you communicate as both a sender and a receiver. 0 So you can see how intercultural commu nication is much more complicated than simply matching language between sender and receiver. It goes beyond mere words to beliefs, values, and emotions. Tthroughout this chapter, you’ll see numerous examples of how communication styles and habits vary from one culture to another. These examples are intended to illustrate the major themes of intercultural communication, not to give an exhaustive list of styles and habits of any particular culture.

Police Department Roles and Functions - 943 Words

Police Department Roles and Functions CJA/214 September 20, 2012 Scott Mann Roles and Functions The Police Department must serve many roles and purposes so they also must take care of any issues that arise, dealing with the law or public safety. For this reason they have different specialized concentrations of officers designed to carry out certain functions. This also varies according to jurisdiction where there are state, local and even federal jurisdictions. This also affects what are their basic roles while doing patrol work or carrying out the specialized detail for whatever function they need enforced. In the United States the mission of law enforcement is to maintain the public safety, by reducing the occurrence of crimes†¦show more content†¦Criminal investigation is also performed as a function of a patrolling officer if they are the first responder to a scene of a crime, they need to secure the scene, gather evidence and provide emergency assistance, but only a small amount of time is actually spent doing this. Understanding or predicting crime and partnering with community organizations solve and avoid social problems. Patrol officers also need support services such as their dispatch, training and human resources; these help maintain an internal organization that is efficient and effective for officers. (Schmallenger, 2011) Conclusion The Police Department serve many roles and purposes in the community as previously discussed and in doing so they efficiently take care of issues that arise in the public concerning their safety. The specialized concentrations of officers and their functions for crime prevention and patrol deter criminal activity. Jurisdiction does not bound any criminal so there are many different law enforcement agencies to help with these issues and conduct investigations to enforce laws based on these special needs. The United States mission of law enforcement is to maintain its public safety and with so many agencies, trained officers and ever evolving goals; they do reduce the crime occurrenceShow MoreRelatedPolice Department Roles and Functions1039 Words   |  5 PagesRunning head: POLICE DEPARTMENT ROLES AND FUNCTIONS Police Department Roles and Functions xxxxxx Axia College of University of Phoenix CJA/214 xxxxx Police Department Roles and Functions Law enforcement agencies range from local counties all the way up to state and federal levels. Communities are dependent of these agencies to conduct and perform many different roles and functions. All policing agencies perform the same basic duties and responsibilities, which are, maintain law andRead MorePolice Department Role And Functions1161 Words   |  5 Pagesï » ¿ Police Department Roles and Functions Shontay Manigault CJA/214 1/11/2015 Kevin Marshall Police Department Roles and Functions There are many various functions of police agencies. Patron, traffic, juvenile services, intelligence and undercover, and special operations are just some of the various functions of police agencies. There are many differences between the functions of the police agencies and the federal, state, and the local levels. There are reasons of why you need to have variousRead MoreCrime Prevention Through Environmental Design1321 Words   |  6 PagesINTRODUCTION Problem/Background The attacks of police officers in the workplace is becoming a larger issue across America. Intruders are walking into police stations armed with weapons and attacking officers more every year. A lot of these attacks are due to the lack of security within the police facilities. The police stations, while designed with state of the art equipment, are being designed to create a friendly warm space for citizens, which in result provides less security for officers whileRead MoreAdministrator Challenges Essay1182 Words   |  5 Pagesdiscuss the functional role of the criminal justice administration in the police department. I will also describe what I consider being the major issues and satisfactions of that particular role. Finally, I will discuss if this course helped prepare me? If not, what might improve the course? To understand and comprehend what a criminal justice administrator job functions are we must first define these two words Criminal Justice, Administrator of Criminal Justice and Police Administrator. CriminalRead MoreOrganization of the Police Department899 Words   |  4 PagesPolice departments have tasks of organization that is divided according to purpose, area and time. Work Assignments are given to certain groups that are divided amongst the department and have a distinct purpose that is unique from the other groups. For example; a police detective performs certain duties that are distinct from that of a patrol officer and vice versa. Each division has their own purpose to achieve certain functions within the department, to maintain effective functions within theRead MorePolice Functions And Units Of The United States1139 Words   |  5 Pages Police Functions Units Stephanie Miranda In the United States of America, the police have functions and specific units to coordinate those functions. The role of the police has become important throughout the years with the increase of crime. The police are responsible for enforcing criminal law, maintaining law and order, and investigating crimes. The law and the constitution is where one’s safety and liberty comes from, meaning that the police are the ones making the primaryRead MoreOrganizational Management and Operations1213 Words   |  5 PagesOperations The subject to describe is policing organizations at various levels. The author will identify, compare, and contrast the policing function at the local, state, and federal organizational levels (CJA/484 – Criminal Justice Administration Capstone). The author will analyze how the organizational, management, administration, and operational functions at the local, state, and federal levels are similar or different and why (CJA/484 – Criminal Justice Administration Capstone). The leadershipRead MorePolicing Functions1089 Words   |  5 Pagesï » ¿ Policing Functions Mathew Scherer CJA/394 February 10, 2014 Mr. David Kurylowicz Policing Functions Law enforcement in the United States consists of local municipal, county, state, and federal agencies. These agencies make up a very large and very complex enterprise. Throughout the United States, there are almost 18,000 different law enforcement agencies at the local, county, state, and federal levels. Along with the law enforcement agencies also comes private security industryRead MoreThe Importance of Organization in a Police Department786 Words   |  4 Pagesorganization of a police department plays a vital role in the effectiveness of the police department. There are three major concepts you should consider when organizing a police department. They are as follows: area, time, and purpose. I will briefly discuss each concept as it relates to the organization and effectiveness of the police department. The area that any given police department is responsible for plays a huge part in it organization. For example, if a police department is responsible forRead MoreThe Crime Control Model Is The Most Important Function Of The Criminal Justice System895 Words   |  4 PagesThe Crime Control Model is by far the most important function of the criminal justice system. The crime control model stresses the need for efficiency and speed to generate a high rate of apprehension while dealing with limited resources. In the crime control model a presumption of guilt exists prior to a suspect becoming a defendant. Police departments can exhibit different structures and procedures under the crime control model by adopting the mission of crime prevention and control, using the

Essay on Reflections on Night, by Elie Weisel - 836 Words

Night, by Elie Wiesel, is an autobiographical novel which tells the story of Eliezer, a Jewish teenager from the small Transylvanian village of Sighet. He is 15 when transported to Auschwitz, Buna, and finally Buchenwald with his father during World War II. Eliezer loses his faith, argues with God, and is sustained only by the need to care for his father. As well as the appalling memory of the Holocaust resurrected in this novel, Night bears with it the unforgettable implication that this atrocity must by no means be permitted to occur again. However, what if it is possible that these horrors could be carried out again in present day? Furthermore, have we really learned enough from this tragedy to be sure nothing like the Holocaust could†¦show more content†¦Also, by choosing remote sections of the country even the people of Germany were oblivious to what was happening. Plus, many Germans were for the Nazi party and were essentially fine with using the Jewish people as a sca pegoat to rid Germany of debt left from World War I. Another thing I thought about while reading the novel was, â€Å"What would I do if I was ever forced to leave my home and move to a concentration camp?† This is terrifying thought, and I honestly don’t know what I would do. Elie’s number one priority when he was in the concentration camp was not to get separated from his father. This, I believe, saved his life by giving him something to live for even after he lost his faith. After the prisoners have had their names, humanity, and in most cases your family taken away from you it would be very hard to find a reason to endure the harsh conditions of the death camps. This is true in the story for Elie’s relative, Stein of Antwerp. Elie continuously made up stories about how his wife and kids back in Antwerp were doing to keep his hopes up. â€Å"†¦Reizel and the children are still alive. If it wasn’t for them I couldn’t keep going.â₠¬  Unfortunately, one day Stein received the real news of his family and Elie and his father never saw him again which is to be inferred that he died. One final issue that made me think during the book was â€Å"Who is really responsible for these crimes against humanity?† Most will say that Adolf Hitler is responsible for theShow MoreRelatedElie Wiesel as a Survivor of the Holocaust2000 Words   |  8 Pagespoint of view, they can see the good side of human nature, especially if someone looks at it from Elie Wiesel’s perspective. Elie Wiesel and his family were Romanian Jews who were, unfortunately, swept into the Holocaust’s horrors. Elie managed to escape the Holocaust using tools of survival, including love for family and impassivity. He did not let being a victim of the Holocaust define him, so Elie moved on to become an inspirational figure that represented and spoke out for all of those who constantlyRead MoreThe Christian View Of God1647 Words   |  7 Pagesneed to justify the pain and prejudice evident in the human world, deeming it either neutral or good. Many of those who have experienced tremendous injustices also fail to reconcile the existence of God and evil. Elie Wiesel, a holocaust survivor, writes in his autobiographical work Night that I did not deny God s existence, but I doubted His absolute justice, (Wiesel, Ch. 3). It is an abuse of power to justify the suffering of others based on an end-goal without their consent or acknowledgment

My Life Past Present Future - 1669 Words

My Life past Present Future Throughout my life, I had many challenges I was raise by a single mother which has its challenges. At the age of 13 I was brought to New York City and I was forced to learn a new culture, language and customs. I was taught to be independent and work hard. Returning to college as an adult, with family and children, it’s a challenge but being able to complete my degree has being a long time goal. Being able to give my children and myself a better life it’s something I have to do. I. My Early years †¢ Being Raise By A Single Mother †¢ Values †¢ Responsibility II. My Childhood †¢ Moving to New York City III. Adulthood †¢ Children †¢ My job †¢ College As an Adult †¢ My Academic Goals †¢ Life After Graduating IV.†¦show more content†¦I putted all my effort in learning the language and learning the transportation system. After a couple of months in New York things started to get better, made new friends and I started to understand the language more. Twenty one year’s later I’m still in New York and loving it. Adulthood At age 25 I was informed that my chances of ever becoming pregnant was basically none. I have a history of different problems related to my reproduction system. I was devastated with the news, a lot of sleepless nights. I just couldn’t cope with the idea of not being able to conceive. I said to myself that I was going to exhausted out all the solutions to my problem. I actually ended up going to five different specialists. The last doctor I saw gave me a little bit of good news; I started a treatment that lasted two years. I also started doing home remedies suggested by my mother and grandmother. I did everything I was told or suggested by friends, family and coworkers. After years of trying and doing all the different things, I started researching of other ways of becoming a mother. I researched on surrogate and adopting, I was determine to make it happen one way or the other. At age 31, six years after everything started I was blessed and became pregnant with a baby b oy. A year later I became pregnant again with a baby girl. God helped and my determination andShow MoreRelatedMy Past, Present, and Future Life1136 Words   |  4 Pages Reflective essay: My past, present and future life Introduction When I was growing up, I remember my family situation as extremely chaotic. I was one of eight children and my father and mother had little time to devote to me individually. Most of the time they spent trying to earn enough to support us with their meager resources. I was often called upon to act as a surrogate mother to my siblings. I felt I had little time to develop my own unique perspective and voice when I was very youngRead MoreMy Life: Past, Present, and Future - Essay2792 Words   |  12 PagesMy Life, Past, Present, and Future Dale Kininmonth PSY 102 Scott Reed Nov. 14th 2011 My Life Page 1 My Life: Past, Present, and Future Stupid! No good for nothing! I hate you! These are the things that I heard on a daily basis growing up. There was never a dull moment in my house. Despite all of that, I have perseveredRead MoreMy Life Is Broken Down Into Three Main Parts Of The Past, Present, And Future852 Words   |  4 PagesThe human life can be broken down into three main parts: the past, the present, and the future. Each part is crucial to the life being discussed. Without a past there can be no future, and vice versa. For this reason it is important to reflect upon the past in an attempt to create the most beneficial present and future. The following is my way of reflecting upon my past and pondering what my present and future may hold. My past has been defined less by what I have done, and more by what others haveRead MoreA Reflection On Substance Abuse858 Words   |  4 Pagesto live in the present moment. Learning how to live in the present moment in not always an easy thing to do. I have got caught up in my past with things that I have done, people I have hurt, and the self-pity that goes along with living the life of an addict. I know many people that have never been able to leave this place in their life, and never able to live in the present moment. According to Corey, â€Å"power is in the present† (2013, p. 215). The ability to live in the present moment is a continualRead MoreA Persons Past and Memories Determine Who and What They Are895 Words   |  4 PagesThe past may dictate who we are, but we get to determine what we become (Stephen Spielberg). This quotation explains us that we are successful in our present only because of our efforts and hard work in the past. Past is a key to present. I believe that system of change defines what we are and it is because one moment is not the same as the next that we are capable to feel and experience. Every experience teaches us lessons for better life. Our past is packed with lessons for present andRead MoreWhat Does It Mean?908 Words   |  4 PagesLiving in the present What is living in the presentï ¼Å¸In the past, I could not understand this. However, through the things that I experiencedï ¼Å'I begin to understand a little bit of what living in the present is. It is to focus on the present and try the best to do what you are doing right now. Do not live in the past and also do not look forward to the future that is full of imagination. No one can predict what will happen in the next second. The only thing we can take control is the present. When happinessRead MoreZen Tradition Essay1027 Words   |  5 Pagesexistence of the present and future depends upon the past, then present and future should be in the past (Kasulis). An example from my life to help illustrate this point would be driving. The past is when I was 16 years old and I got my drivers license. The present is me currently driving and the future is that I will have a wreck. If the present (driving) and the future (my wreck) depends on the past (my obtaining my drivers license), t hen my being able to drive (present), and my having a wreckRead MoreI Am A Dark Cloud1542 Words   |  7 Pagesknow someone who relives their past every day? Are they always sad, depressed and/or angry? Or maybe just stressed and rethinking their whole life situation? Maybe something or someone has completely drained them or brain washed them and they can’t continue their lives in a positive way. A person may have a psychological problem where they may never get over a certain situation that happened in their life. Every person around the world has a totally different life story. Often times many people mayRead MoreI Shall Use Blackburn s `` Think ``1578 Words   |  7 PagesInitial answer: My initial answer to the question of whether or not we have free will is yes, we do indeed have free will. Philosophical Context: I shall use Blackburn’s â€Å"Think† to discuss my question and initial answer. In Think, Blackburn has a chapter dedicated to discussing the presence of free will and both arguments for and against its presence. Objection 1: In the beginning of chapter 4 of Think, Blackburn brings up the idea of determinism, or the idea that â€Å"every event is the upshot of previousRead MoreEssay on The Contrasting Tasks of Historians and Scientists1104 Words   |  5 PagesThe historian’s task is to understand the past; the human scientist, by contrast, is looking to change the future.† To what extent is this true in these areas of knowledge? Comprehending and gaining knowledge about the past can be seen as a universal human need and the revelation of history has developed uniquely in civilizations around the world, historians are known to do this task of studying, researching and expressing these facts and concepts to satisfy the global human need of understanding

Consitble Warren Essay Example For Students

Consitble Warren Essay Consitble Warren was the only Constable in town. He was friends with everyone. He use to just stop by and say hello. Constable Warren always made sureeverything was okay seein if theres anything I can do to prevent aflood. Rivers been rising all night. Pg. 983 Mrs. Gibbs: Mrs. Gibbs is a biggossiper. She always use to gossip after her husband left the room. She had ason named George. George is about to get married to Emily Webb. Mrs. Gibbs is avery protective mom. I declare Frank, I dont know how hell get along. Ive arranged his clothes and seen to it he has put warm things on Frank. Theyare too young. Emily wont think of such things. Hell catch his death ofcold for a week. Pg.983 984 Dr. Gibbs: The only doctor in GroversCorner is Dr. Gibbs. He is married and has two kids. Dr. Gibbs has made housecalls to everyone that is sick. He lives in a small town, and knows everyone. Good morning Howie. Do you think its going to rain again? Rebecca:Rebecca is Dr. Gibbs. doctor and is also his patient. She likes to save hermoney and wants to do something with her life. She lives in a small town. George is the moon shinning on South America, Canada and half the wholeworld. George: George was a big baseball player in a small town. Everyoneknew he was going to be something one day, but something occurred that may justhave changed his plans. Everyone in town was expecting him to go in to collegeand probably then to the pros. His girlfriend Emily saw a different future, onewhere she and George are together. George eventually talks to Emily and theirrelationship starts to get pretty serious. Laer, George decided that he wantedto be with Emily and that was way more important than baseball, and he was goingto give up baseball to be with Emily. Emily Gibbs: Emily Gibbs was a very smartgirl who seemed to have a very bright future. Shes going to have a future butshe wants to turn it all around for George. She thinks of him all the time. Sheif afraid that he is going to choose his baseball over her.

Business Accounting and Ethical Standards

Question: Describe about the Business Accounting and Ethical Standards. Answer: A) The duty of the auditor arises from the ASA 315 which in conjunction with ASA 570 on Going Concern wherein he has to see if there is an environment which leads to misstatement of records. He should accordingly recalibrate his assessment. With the new evidence, he should check if there exists a material uncertainty and therefore conjectures to the ability of the company to continue as a Going Concern. With the new evidence, the auditor will see the following that there is an immense doubt on the fact whether the company can continue as a Going Concern and therefore adequate disclosures are made pointing to such events which creates such conjectures on the company to continue as a Going Concern. Here, King Queen (K Q) auditor are auditors of Impulse since 2005. They should be aware that there are liquidity problems in the company. Hence applying ASA 570 and dictated by their duty in Sec 295 (4) of the Corporations Act, K Q auditor should have done additional audit procedures to check the viability of the Going Concern assumption. These could include points like valuation of inventory, receivable realisations. This will stamp the fact that if there is a risk of Going concern and whether such facts will be disclosed. Hence they have not done their duty as per audit standards and common law. As a result, there is a transgression of proper professional skill and standards In a case of Esanda Finance Corp Ltd vs. Peat Marwick Hungerfords[1], there is a landmark High Court ruling. This has thrown light and made it clear about their view on earlier judgements and revised their mistakes in the past judgements. They have now eliminated the liability of the auditor in a third party liability. In that they have tested the combined facts of Proximity, Reliance and Causation. The case is similar to this case study where Esanda had an economic deprivation when they sanctioned the loan to the company on the back of the auditors report analysis. It satisfied itself whether auditor to be held liable. The courts concluded that there was a mere reporting to the shareholders and not to the financiers. They did not have any clairvoyance that lenders would act based on this report. This is in spite of the fact that they were aware that report did not indicate a true and fair view of financial statements. Since they did not anticipate that the financier will be using th e report, K Q auditor should have made it clear that the report would be analysed and used verbatim by the lenders and hence a probability of loss could be there; It is stated that Esanda unreasonably depended on the audit report and did not perform diligence themselves to convince of the finances of the borrower The Court held that auditor has not breached duty of care and used the test of Proximity Causation in their conclusion. Depending on this case, K Q auditor were not aware that the report would have been used by EFL Finance for lending. The finance company lent to Impulse by relying on the report and did not conduct an independent diligence. Depending on the case of Proximity, Reliance and Causation, K Q auditor remained within their limits of duty of care and hence are not liable to EFL Finance b) If Esanda had ab initio mentioned to K Q auditor that they will use the report for deciding on lending to Impulse, it can be concluded that the test of Proximity and Reliance are maintained. Hence K Q auditor may exercise reasonable care keeping in mind that one of the intended audiences is EFL Finance who will rely on the audit procedures of K Q auditor. Hence they need to collect audit evidence and reach a conclusion in their audit report keeping in mind the reader. Even after such mention, if the procedures on inventory and debtors are not done by K Q auditor, then they have transgressed the precincts of care and their compliance with Proximity, Reliance has failed. As a result, the Causation factor or cause of economic loss has been triggered and accordingly K Q auditor will be liable to EFL Finance in this scenario 2A) This is defined by APES 110 Code of Ethics for Professional Accountants, Independence comprises of: Independence of Mind (Actual Independence) This expects a mental state which ensures that the auditor acts as an objective and independent person. His opinion will therefore be free from any vested interests and influences. Independence in Appearance (Perceived independence) Auditor to maintain his image and standard such that any third party will not raise any doubt on his independence and credentials to form an opinion. Independence of the mind or actual independence involves objectivity of the mental condition and mental state and his objectivity to react to specific situations. An auditor who is truly independent has the ability to make non vested decisions in spite of the prejudices. However, since the state of mind where he is perceived to have colluded with the company and compromised his principles is highly volatile, it cannot be objectively benchmarked with respect to time and environment. Therefore, the test of Independence in Appearance or Perceived Independence needs to e upheld wherein he shows the same consistency in behaviour to a knowledgeable person and his client equally. Perceived independence can be measured based on how close the audit member is to the client and he gets any pecuniary benefits for the same. This could also include a dependency test on his economic drive with one client measured to his total revenue. Perceived independence accentuates the credibility of the report and opinion expressed by the auditor and therefore his opinion is worth the salt. 2 B) b) Independent Situations (i) Bob Principle of Confidentiality is a key point of APES 110 Code of Ethics for Professional Accountants wherein information extracted in a professional engagement is not to be disclosed to any third party without specific authority nor use it for personal benefits provided there is no legal and official reason to reveal. In the instant situation, Bob copied confidential information which was used for his personal benefit of finishing his university assignments though it did not contain the Club Casino name. Even if you remove the name of the client in the assignment, it does not remove the fact that confidentiality was predominantly breached. This being used for vested interest and not professional interest, there is no possibility of cover up with any alternate action. (ii) Wendy Wendy is a partner in an audit firm. She has been assigned post of Company Secretary (CS) position in the same company who is her audit client. This triggers Clause 290.142 of APES 110 Code of Ethics for Professional Accountants. Assignment of such staff is pointing to a self review threat which could have been absolved if it was for only a temporary period. But that not is the case, wherein Wendy has been given the post on a permanent basis. Her position is close to the company triggering self-review and advocacy threats. Hence there is no way the threat can be brought to acceptable level. Per AUST290.148.1, a Company Secretary is an Officer under the Corporations Act. Wendy cannot act as a temporary partner in the client. The only way is to resign from the audit engagement. (iii) Leo- Leo is a close member of the audit group and his elative prepares the financials and statements in the firm. The opinion to be expressed on such cash flows has a conflict for Leo. The threat therefore can be minimised to Acceptable level if Leo is replaced and he is restricted from working on such assignments where his relative has an influence in making the base documents to be audited. Per APES 110 Code of Ethics for Professional Accountants, it is recommended that Leo to be removed from the audit since his father has a more than significant influence (iv) Chan Associates If Chan holds stake, such stake will not create an independence threat if the business relationship is insignificant to Chan, his audit form and the company where he holds stake. Such stake should also not create an ability to control the company and it is immaterial to him. But here Chan has 25% equity in the entity which is high and can create two threats namely self interest/intimidation. Per APES 110 Code of Ethics for Professional Accountants, Chan has to relinquish his stake and resign from his audit engagement responsibility of Classic Reproductions. References Accounting Professional Ethical Standards Board, (2008).APES 110 Code of Ethics for Professional Accountants. Australia. Auasb.gov.au. (2016).Australian Auditing Standards. [online] Available at: https://www.auasb.gov.au [Accessed 12 Dec. 2016]. Auditing and Assurance Standards Board, (2013).Auditing Standard ASA 570 Going Concern. Austlii.edu.au. (2016).ASA 570 - Going Concern - April 2006. [online] Available at: https://www.austlii.edu.au/ [Accessed 12 Dec. 2016]. Cpaaustralia.com.au. (2016).Accounting professional and ethical standards. [online] Available at: https://www.cpaaustralia.com.au [Accessed 12 Dec. 2016]. Nguyen, V. and Rajapakse, P. (2008). An Analysis of the Auditors' Liability to Third Parties in Australia.Common Law World Review