Friday, January 24, 2020

feminaw Suicide as the Only Alternative for Edna Pontellier in The Awakening :: Chopin Awakening Essays

Suicide as the Only Alternative in The Awakening   Ã‚   In Kate Chopin's The Awakening, the principal character, Edna decides to kill herself rather than to live a lie. It seemed to Kate that the time of her own death was the only thing remaining under her control since society had already decided the rest of her life for her.   Edna was a woman of the wrong times; she wanted her independence and she wanted to be with her lover, Robert.   This type of behavior would never be accepted by the society of her time.   Edna's relationship with Robert, and her rejection of the role dictated to her by society, resulted in her perceiving suicide to be the only solution to her problems.    Critics of Kate Chopin's The Awakening tend to read the novel as the dramatization of a woman's struggle to achieve selfhood--a struggle doomed failure either because the patriarchal conventions of her society restrict freedom, or because the ideal of selfhood that she pursue is a masculine defined one that allows for none of the physical and undeniable claims which maternity makes upon women. Ultimately. in both views, Edna Pontellier ends her life because she cannot have it both ways: given her time, place, and notion of self, she cannot be a mother and have a self. (Simons)      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Edna Pontellier could not have what she wanted.   There are many arguments about Edna being selfish for ending her life and leaving her children behind.   "Edna does indeed dread 'being reduced to her biological function, 'but this is what the Creole culture does to women , as Priscilla Leder suggests" (Simons).  Ã‚   She could not offer the love that children deserve from a parent.   I do not feel that she was selfish, she did not love her children the way a mother-woman would.   A mother-woman is someone who puts her children before anything else in her life.   Edna is not one of those "mother-women" who "esteemed it a holy privilege to efface themselves as individuals and grow wings as ministering angels"; she is, rather a twenty-eight-year-old woman who hears 'the voice of the sea,' which seduces 'the soul to wander for a spell in abysses of solitude; to lose itself in inward contemplation'." (Toth)   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Edna needed to be in control of her life.   As long as she was married and a mother she would never have total control.

Thursday, January 16, 2020

Examine how the C.B.D (Central Business District) of Belfast changed along chosen transects

Aim: The aim of this investigation is designed to examine how the C.B.D (Central Business District) of Belfast changed along chosen transects, from one side of the city centre to the other. The study should also mark out the limits of the Belfast C.B.D. and to examine the character of the Belfast C.B.D For my investigation, I am studying these following areas; 1. High street 2. Donegal Place 3. Castle Street 4. Royal Avenue 5. Castle Lane 6. Ann Street 7. North Street 8. Bedford Street/ Dublin Road 9. Chichester Street 10. May Street 11. Howard Street Data Collection Procedure The three class groups studying Geography in Year 11 will be required to carry out measurements and observations along various stopping points on a transect, starting from the middle of the C.B.D (McDonalds) and following a road outwards towards the edge of the C.B.D. Each transect will be a distance of no more than 1 Km. Each class will be divided into three smaller groups and with a supervising teacher, will take the measurements shown in the Hypothesis below at regular intervals of 100 metres. Our class was divided into one group of 10, two groups of 9 and each of them will be given certain transects. Each class will choose a different transect and at the end, we will pool our results to get an overall impression of how the C.B.D. changes from one side to the other. Hypothesis I will be investigating the following 10 hypothesis; Hypothesis One: Belfast's CBD has one street / avenue which has the greatest land value, from which other street's land value drop. To measure this, I will be recording the addresses of the shops and I will make an inquiry to the land registry to find out the price of the land. Hypothesis Two: Pedestrian flow increases with increasing land value To measure this, I will be recording the amount of pedestrians in that transect, so I will need to count and record the numbers on a tally sheet. Also, I will use the information given by the land registrar. Hypothesis Three: Shop frontage increases with increasing land value. To measure this, I will need to measure the length of shop frontage; I will be measuring using a trundle wheel. Also, I will use the information given by the land registrar. Hypothesis Four: Building height increases with increasing land value. To measure this, I will be measuring the height of buildings along chosen transects, measuring in storeys and land use classification. Also, I will use the information given by the land registrar. Hypothesis Five: Vehicle traffic flow decreases with increasing land value. To measure this, I will be measuring the type of vehicles moving through transects both sides of the road. To measure, I will count and record the numbers on a tally sheet. Also, I will use the information given by the land registrar. Hypothesis Six: Street quality improves with increasing land value. To measure this, I will be measuring shopping and street quality by using the shopping/street survey index and measure the attractiveness for shoppers in an area of a C.B.D. Also, I will use the information given by the land registrar. Hypothesis Seven: Shop frontage decreases with increasing distance from the centre of the C.B.D* To measure this, I will need to measure the length of shop frontage; I will be measuring using a trundle wheel. Hypothesis Eight: Land value drops with increasing distance from the centre of the C.B.D* To measure this, I will be recording the addresses of the shops and I will make an inquiry to the land registry to find out the price of the land. Hypothesis Nine: Street quality deteriorates with increasing distance from the centre of the C.B.D* To measure this, I will be measuring shopping and street quality by using the shopping/street survey index and measure the attractiveness for shoppers in an area of a C.B.D. Hypothesis Ten: Vehicle traffic flow increases with increasing distance from the centre of C.B.D* To measure this, I will be measuring the type of vehicles moving through transects both sides of the road. To measure, I will count and record the numbers on a tally sheet. * Centre of C.B.D. means crossroads at Primark (Castle Street/ Donegal Place) Map of study Area For my investigation, I am studying these following areas; 1. High Street 7. North Street 2. Donegal Place 8. Bedford Street/ Dublin Road 3. Castle Street 9. Chichester Street 4. Royal Avenue 10. May Street 5. Castle Lane 11. Howard Street 6. Ann Street What is a C.B.D? The Central Business District (CBD) is at the heart of any city. It is the part of the city where most business is conducted. The Central Business District (CBD) is generally located in the centre of a town or city with all routeways leading to it, making it the most accessible place in the city. Consequently, it is the most intensively used part of the city and as a result competition for space to conduct business is great; therefore land values are high and only large businesses can locate there. That is why no houses can locate there. A History of Belfast Belfast lies in a geographical basin; it grew at the lowest convenient crossing point of the River Lagan, where the river Farset joined the main river. Rolling hills that are broken only by Belfast Lough, into which the River Lagan flows, surrounds Belfast. North of the Lough you'll see Cave Hill. Belfast is a new City. Three hundred years ago, it hardly existed, yet it has grown since, more quickly than any other city in the British Isles. In the 1500's Arthur Chichester established a Garrison site. Although not especially defensive in character, the presence of Belfast Castle indicates that there was a need for defense. It can also be described as a Wet Point Site, beside the River Lagan where there was an available water supply. It was a site rich in resources. E.g. stone and wood (needed for settlement). In prehistoric times the Lagan Valley was full of forest and swamps. There was also plenty of flat land for building and the area was also sheltered from strong northerly winds. Belfast grew at the lowest convenient crossing point of the river Lagan, where the river Farset joined the main river. A sand spit formed making fording easy. Belfast can also be described as a wet point site, beside the river Lagan where there was an available water supply it was a rich site in resources. Belfast is built on a good site because there were fertile soils, flat land and good reliable water supply. The bridging point meant that the area was passed on a regular basis making the area have good trade links- This was as well as the ports. It was near to many other big towns and cities via roads and port. In 1613, James 1st erected Belfast as a corporate borough. There was a castle and a few cabins, it was a garrison town. Belfast grew fast and in 1685, the population was 600. Belfast looked like this: This is the 17th Century Garrison Town. English and Scots were inside walls and the Irish were outside. Belfast grew to port and market with some administrative functions. Population by 1718 was 18,300. Belfast grew quite large and by the 19th Century it grew and looked like this: In 1785, Linen hall opened. 19th Century Belfast was a period of industrialisation (which meant rapid growth) Port facilities were strained and water supply was inadequate. Cotton industry created capital to improve resources In 1800, the first dock was constructed, in 1819; the first stream boat came from Liverpool. In 1823, there was gas lighting, 1830, machines spinning of linen yarn. 1836 saw the birth of Ulster Railway. From 1840's attempts were made to plan part of cities growth. 1851-population was 100,300. . Belfast Today in the 21st Century. Belfast City Centre is Northern Ireland's premier commercial, retail and administrative centre and its future well-being and prosperity are important, not only for the economy of the Belfast Urban Area, but for Northern Ireland as a whole. The C.B.D. plays a vital role as a focus for government, business, shopping, leisure, cultural and social activities, also at the hub of the transportation network. The City Centre has a significant number of assets which provide a solid foundation on which a build a new image for Belfast. The individual and beautiful setting created by the surrounding hills, the Lough and the River Lagan provides a unique context in which the other positive features of the C.B.D. can be appreciated. These include; 1. A compact shopping centre 2. A substantial office district 3. Good cultural and entertainment facilities 4. A good transportation infrastructure 5. A historic street pattern and a legacy of fine buildings and townscape 6. A significant waterfront resource

Wednesday, January 8, 2020

The Crime Is An Act Essay - 1394 Words

Western society is infatuated with criminal behaviour and the concept of crime itself, wither it is known through personal experience or daily conversations or more accurately through the media e.g. from films, newspapers and books etc. Media production goes through a process of mediation in which professional producers select and reject which stories are news worthy or not. Crime is very newsworthiness as it gets people talking, although the word crime itself can be hard to be defined as some people interpret crime in different ways which means that one criminal act may not be seen as a crime to another person. According to the oxford dictionary â€Å"crime is an act (or sometimes a failure to act) that is deemed by statute or by the common law to be a public wrong and is therefore punishable by the state in criminal proceedings.† (Oxford Dictionary of Law,2012:140) Crime and deviance make up a large proportion of news coverage and most of the time they give a distorted imago of crime, criminals policing. In this essay I will examine through examples how the media influence public knowledge about crime. According to Wykes, â€Å"A contrasting concern about media representations of crime has worried liberals and radicals†(Wykes 2001) (Morgan,Rodney,Reiner and mike maguire.The Oxford Handbook Of Criminology. Fifth ed. OUP,2012 p246) The Media can be seen to give individuals a higher fear of crime as they feel what they see on the news happens to those very similar to themselves andShow MoreRelatedCrime Is An Act Against The Law1334 Words   |  6 PagesCrime is an act against the law where the consequence of conviction by a court is punishment is a serious one such as imprisonment. The Oxford English Dictionary states that crime is: - â€Å"An act punishable by law, as being forbidden by statute or injurious to the public welfare†¦An evil or injurious act; an offence, a sin†. The government usually set laws that the people must follow, punishment is given for those who lighten those laws. The legal or criminal justice system applies the law and punishesRead MoreCan Crime Be An Act Of Resistance?903 Words   |  4 PagesCan crime be an act of resistance†? Why do people commit certain crimes? Crimes are committed for many different reasons by people, but there is category of people who commit crimes in response to a State in which is biasedly against them and is posed to create some sort of statement and in many instances poverty can contribute to crime. Lets take the instance that if someone has grown up in a situation of poverty and is in a hopeless situation some individuals given those circumstances will turnRead MoreCybercrime Is Any Act Of Crime1740 Words   |  7 Pagesonline world has been a place where we can share our intimate moments, pay bills, watch movies or even shop without leaving the comfort of our homes, it has also become a place where predators lurk and commit unwanted acts without leaving their homes either. Cybercrime is any act of crime committed online and is one were thousands of people fall victim too every day. In the 2012 issue of police reported cybercrime in Canada it was said that â€Å"Asset violat ions accounts for 61% of police cybercrimes inRead MoreCrime Is The Act Of Breaking A Law953 Words   |  4 Pages What is crime? Crime is the act of breaking a law that leads to a punishment. There are three sets of laws. There is the federal statute, state government, and the third set that is commonly referred to as the municipal ordinances. The act of breaking any law in any of these sets is considered a crime because each would have its own punishment that can range from community service hours to incarceration in jail. (FreeAdvise Staff). Many people question why crimes are committed and many others provideRead MoreCrime Victims Rights Act2032 Words   |  9 Pages Crime Victims’ Rights Act According to the United States Department of Justice (2014), a crime victim has the following rights: (1) the right to be reasonably protected from the accused, (2) the right to reasonable, accurate, and timely notice of any public court proceeding, or ay parole proceeding, involving the crime or of any release or escape of the accused, (3) the right not to be excluded from any such public court proceeding, unless the court, after receiving clear and convincing evidenceRead MoreTransnational Crime And The Criminal Act2039 Words   |  9 PagesWhat do we mean when we refer to a criminal act to be transnational? Well, transnational crime is a criminal act that extent national borders, therefore, violating the laws of more than one country. These are the elements that apply for a criminal act to be considering transnational. These elements are as follow, it is committed in more than one country, and it is committed in one country but a portion of its planning takes place in another co untry. It is committed in one country but contains anRead MoreThe Crimes Of The Person Act ( Oapa 1861 )1025 Words   |  5 Pages In 1861, the Offences Against the Person Act (OAPA 1861) was introduced to give distinction between various criminal acts towards other people. However, from its inception it has created the requirements for defences for the numerous offences. One of the most complex of these is the defence of consent, the one to be considered here. With regard to this problem, it is necessary to identify any crime that has been committed, examine how consent will apply and analyse how satisfactory the law is onRead MoreBackground And Outline Of Proceeds Of Crime Act3258 Words   |  14 Pagesof Proceeds of Crime Act (POCA) 2002 In 1998 the Performance Innovation Unit (PIU) of the Cabinet Office examined asset recovery arrangements with a view to improving the efficiency of the recovery process and increasing the amount of illegally obtained assets recovered. The associated report was published in June 2000 with a number of legislative and other proposals including the Proceeds of Crime Act (POCA) 2002 to deter criminality by removing access to the proceeds of crime. POCA created theRead MoreFraud : Criminal Crime And It Is One Most Common Act Of Crime1908 Words   |  8 PagesFraud is a special term that is used to define the act of deception in order to gain something unfairly or unlawfully (Benson, French, 2009). Fraud is considered to be a branch of civil crime and it is one most common act of crime in today’s society. The concept of fraud varies differently in different situations, and because of that, frauds can be of many types (Benson, French, 2009). In this paper, we will be analysing fo ur different cases of fraud and assess the elements involved. When weRead MoreIntroduction. Crime Analysis Is The Breaking Up Of Acts959 Words   |  4 PagesINTRODUCTION Crime analysis is the breaking up of acts committed in violation of laws into their parts to find out their nature and reporting ,some analysis. the role of the crime analysts varies from agency to agency. Statement of these findings is the objective of most crime analysis to find meaningful information in vast amounts of data and disseminate this information to officers and investigators in the field to assist in their efforts to apprehend criminals and suppress criminal activity. CRIME ANALYSIS:

Tuesday, December 31, 2019

Target Market Analysis of Starbucks - 2711 Words

Introduction Starbucks Company was established in 1971 with their first store in Western Avenue from that same year to 1976. They started as retailers of ground coffee tea and spices with a single in Seattle’s historic Pike Place Market. Starbucks is named after the first mate in Herman Melville’s Moby Dick and their logo is inspired by the sea-featuring a twin-tailed siren from Greek mythology. Starbucks had always wanted to inspire the human spirit. They believe in serving the best coffee by growing the coffee under quality standards. Starbucks believes rendering good services to customers is very significant to the success of the company. From just a narrow storefront, Starbucks now has more than 20,000 stores in over 60 countries and†¦show more content†¦Also, starbucks has started a customer loyalty program that gives their loyal customers rewards after a certain time. Human Resource Management: Starbucks is known for their well trained and knowledge employees. Their employees are treated very well and also receive numerous benefits from the company such as retirement plans and healthy culture. Weaknesses Expensive: Even though starbucks service is impeccable and they have the finest coffee beans. It is very obvious that their products are pricy. This may be a weakness for the company because customers may choose a cheaper alternative. Bad Corporation Image: Almost every company gets scrutinized about one thing or the other. Starbucks have to maintain high social responsibility to maintain their expected brand image. Culture Clash: This comes into consideration when thinking about different cultures and different tastes. To some people starbucks products must taste good to them but according to other people based on their culture or tastes they would prefer to go somewhere else rather than starbucks. Overdependence in the United States: Most of starbucks revenue is derived from the United States, which means that if consumer tastes and lifestyle in the United States changed then starbucks financial records would be greatly affected. Opportunities Expansion into Emerging Markets: Over the years, starbucksShow MoreRelatedMarketing Analysis : Starbucks s Marketing1152 Words   |  5 PagesSituational Analysis Starbucks is diversifying into other related industries including bottled water, and even the music retailing industry. When a customer enters a Starbucks, they get a wide choice of many different types of products. They provide bagels, souvenirs, pastries, yogurt, wraps, fruit, Frappuccino, Espressos, Tazo teas, and many other items. Starbucks uses contemporary design of all promotional, web-related, and other material to keep it appealing to young generations. This contemporaryRead MoreInternational Marketing Pl Marketing Strategy, And The Factors That Influence It Goes Globally1339 Words   |  6 Pageswith a growing potential market of premium tea stores that emerging in the US market. The company aimed to be the best in the chain of premium tea that was not implement conventional marketing but they are practice into both online and in store. The case will emphasize the marketing strategies and the options of growing globally, that aimed to different global market and make different success of the different market with diversified productions. Partnered with Starbucks help with Teavana offerRead MoreStarbucks Strategy: Blonde is Beautiful956 Words   |  4 PagesHeather SNHU Starbucks is a strong, ethical company with stores in nearly every corner of the world. They have eighteen- thousand stores in approximately sixty countries (Starbucks Coffee Company, 2012). Starbucks continues to strive to reach more people by creating new products such as Blonde Roast coffee, introduced in the â€Å"Blonde is Beautiful† commercial. In this commercial, a Starbucks employee discusses how the new light and citrusy flavor of this coffee will help connect to customers theyRead MoreStarbucks Marketing Strategy For Starbucks1429 Words   |  6 Pages MARKETING CA1 Dylan Nolan â€Æ' Contents Starbucks Marketing Strategy 2 Starbucks SWOT Analysis 4 Starbucks Macro-Environment Forces 5 Starbucks Target Market Segmentation 6 Starbucks Social and Digital Media 7 Bibliography 8 References 8 Table of Figures 8 DECLARATION 9 â€Æ' Starbucks Marketing Strategy 1) Please expand on the various marketing strategies that were implemented in Starbucks at this time and comment on whether you think these strategies worked, and why? ‘To inspire and nurture theRead MoreStarbucks Case Analysis1433 Words   |  6 PagesStarbucks Case Analysis August 24, 2008 Analysis of Current Situation Environment 1. Economic Conditions: In a time of inflation when the purchase of nonessential items is down, Starbucks is feeling the effects. a. 600 Starbucks locations will close by mid-year 2009 b. This represents 8.7% of the stores nationwide..affecting 44 states..88 locations in California alone. c. 12,000 employees will lose their jobs†¦Starbucks will offer relocation packages to many employees, severances toRead MoreCase Study #1: Starbucks Essay1169 Words   |  5 PagesCase Study 1: Starbucks 1. What are the barriers facing Starbucks as they try to â€Å"teach† people to change their consumption habits from tea and instant coffee? a. China is country with a population of about 1.3 billion people. It is considered a tea-drinking nation rather than a coffee-drinking nation. This is partly due to the benefits that tea is believed to offer, which include medicinal qualities that coffee does not have. As a result, Starbucks has the barrier of tradition in their wayRead MoreTarget Market Segments1229 Words   |  5 PagesTarget market segments There are four different market segmentations that Starbucks coffee has targeted to establish its brand equity in the industry. First of all, Starbucks coffee’s demographic segmentation targets men and women in between the age of 25 to 40 years old. (Huff Post, 2013) However, later on the company decided to modify its segmentation to also target students. Starbucks coffee’s geographic segmentation is to target individuals that either goes to the mall, hotel, restaurant andRead MoreThe Starbucks Corporations Marketing Strategy1293 Words   |  5 PagesStarbucks Marketing Strategy: The Starbuck Corporation is considered as the one of the leading firms across the globe in specialty coffee consumption. Since its inception and launch in a market in Seattle, Washington, the company has developed to extent with which it offers quality premium coffees with an excellent level of customer service and at reasonable prices worldwide. The growth and profitability of this company is attributed to its development and use of an effective marketing strategyRead MoreStarbucks s Objectives For Starbucks969 Words   |  4 PagesIntroduction:- Starbucks one of most well know coffee house which is based in Australia. There serving world’s best taste coffee based drinks all over the world. Starbucks is specialized in selling coffee. Starbucks world No.1 coffee cafà © they had a good reputation. The sales growth has been increased through their international business and it targeted international markets of Europe, Middle East, New Zealand, and Australia. Organisations vision and mission:- To accomplish its mission, Starbucks has principlesRead MoreEssay about Case Brief- Starbucks: Delivering Customer Service623 Words   |  3 PagesCase Brief- Starbucks: Delivering Customer Service Introduction Starbucks is a successful premium coffee retailer. Its target market sets as well-educated, white- color patrons between the ages of 25 and 44. There are three components of the brand, live coffee, service, and atmosphere. However, its brand image is losing while they focus on retail expansion. SWOT analysis [pic] Define the problem Starbucks loses its original image for target and customer satisfaction. Identify the alternatives

Monday, December 23, 2019

The Impact Of Immigration On The United States Essay

Many People can speculate if the U.S.-Mexican border is truly a significant factor for our government’s safety or just there wasting money, time and land. By allowing the government to fund the border many improvements could be made. Border Safety, can create a safer border environment by facing the multiple Issues and Challenges, like illegal Immigration, Drug Enforcement, and cross-border Transportation, and Technological improvements by Homeland security influence the agents, trying to cease these issues. A vast complication that the United States goes through is the huge illegal immigration. Each year thousands of illegal immigrants enter the United States across the U.S.-Mexican border. The result is that the congress has mandated increased efforts, as improved technology, to facilitate border processing of illegal entries and prevent or deter illegal crossing. A major draw for the illegal immigration is the job opportunities that the United States provides. What is the nature and extent of increasing immigration on the border? Most Mexicans who want to be a part of the United States must present documents to the INS inspectors at ports of entry along the border. Of the 915,000 people who were granted there residency, about 15 percent were Mexicans. According to a Brookings institution study, an unknown number of Mexicans, mostly like 1 million, cross over to the United States to work for a short period of time and then later return to their homes. The INS hasShow MoreRelatedThe Impact Of Immigration On The United States1301 Words   |  6 Pagesâ€Å"The US Coun cil of Economic Advisers on Immigration s Economic Impact. Population and Development Review, 33. 3, (2007), 641. Web. Feb. 2017. Immigration remains the subject of significant public and political debate in the United States. In May and June of 2007, a lot of public attention was concentrated on a debate in the U.S congress on legislation. The bill in front of the senate formally named the â€Å"Secure Borders, Economic Opportunity and Immigration Reform Act of 2007,† was controversialRead MoreImpact Of Immigration On The United States1017 Words   |  5 Pagespassed during that time that affected immigrants. America’s view at this time reflected that of strong Nativism. Several anti-immigration groups had their fair share of influence in political affairs that had a negative affect on certain groups. This paper will outline the events that led to three pieces of legislation. This paper will also highlight the impact on immigration and how the chosen pieces of legislation contributed to future legislation (if at all). The first piece of legislation highlightedRead MoreThe Impact Of Immigration On The United States1415 Words   |  6 PagesRecent immigration has not only increased since the end of World War 2, but also gained momentum, reaching numbers in the 1990s. The national origin of US immigrants also changed sharply over the past fifty years. Before 1960, the vast majority came from European countries or Canada. Even as late as the 1950s, more than two-thirds of all arrivals were from these countries. During 1960s, however, when family reunification criteria rather than national origin quotas became the basis for allocatingRead MoreThe Impact Of Immigration On The United States971 Words   |  4 Pagesimmigrants in the United States? What is the impact of immigrants in the United States economic system? How can we define the history of immigration in the United States? According to Nancy Kleniewski, â€Å"It has often been said that the United States is a nation of immigrants. Immigration has been a long-term trend, but both the locations where immigrants settle and the places from which they come have changed over the years† (Kleniewski, 169). For a very long time in the United States, there seemsRead MoreImpact Of Immigration On The United States1283 Words   |  6 Pagescreate a safer border environment by facing the multiple Issues and Challenges, like illegal Immigration, Drug Enforcement, and cross-border Transportation, and Technological improvements by Homeland security influence the agents, trying to cease these issues. A vast complication that the United States goes through is the huge illegal immigration. Each year thousands of illegal immigrants enter the United States across the U.S.-Mexican border. The result is that the congress has mandated increased effortsRead MoreImpact Of Immigration On The United States Essay1434 Words   |  6 Pagesharm. Major impacts of immigration can be observed in several forms of a countries economic system such as employment opportunities for both immigrated workers as well as current citizens along with unemployment rates, wages, profit margins, the ability of local and international business’ to grow and the overall GDP of the specific country. For this paper specifically the developed country that will be analysed will be Australia. Considered to be one of the worlds â€Å"major immigration nations† (togetherRead MoreThe Impact Of Immigration On The United States1279 Words   |  6 Pagescreate a safer border environment by facing the multiple Issues and Challenges, like illegal Immigration, Drug Enforcement, and cross-border Trans portation, and Technological improvements by Homeland security influence the agents, trying to cease these issues. A vast complication that the United States goes through is the huge illegal immigration. Each year thousands of illegal immigrants enter the United States across the U.S.-Mexican border. The result is that the congress has mandated increased effortsRead MoreThe Impact Of Immigration On The United States1469 Words   |  6 Pagescontaining several scholarly articles such as JSTOR and GALE. Two sources that will be used to preforme OPVL are a personal interbore from a man who worked in downtown Houston during the 1990’s, and an article published examining the influx of immigration into Texas during the 1990’s Summary of Evidence- During the 1990’s there was an influx in foreign born population. In Texas the native born population was approximately 15,462,074 people. The foreign born population was 1,524,436 meaning thatRead MoreThe Impact Of Immigration On United States1989 Words   |  8 PagesThe Impact of Immigration on United States (U.S.) Economy Introduction In recent times, migration has been a major point of discussion at different international fora. According to the United Nations (UN), more than 175 million people, about three percent of world’s population, live and work permanently outside their countries of birth (UN, 2002). The changing faces of European migration, at the beginning of the new millennium is different from those of fifty years ago. Also, in the late 19th andRead MoreThe Impact Of Immigration On The United States1925 Words   |  8 PagesImmigration is a very broad topic, a topic that has been highly discussed in the past. However, what is the reason that most people think people migrate from Mexico, Honduras, El Salvador, or Guatemala? Most would say it is because of job opportunities that will better their families. Some say it is because of the higher rate of freedom in the United States. However, not many people look at the hard environments back in the homelands of the immigrants. Maybe a big reason for crossing the border

Sunday, December 15, 2019

The Twilight Saga 2 New Moon Chapter 23 THE TRUTH Free Essays

I HAD THE SENSE THAT I’D BEEN ASLEEP FOR A VERY long timemy body was stiff, like I hadn’t moved once through all that time, either. My mind was dazed and slow; strange, colorful dreamsdreams and nightmaresswirled dizzily around the inside of my head. They were so vivid. We will write a custom essay sample on The Twilight Saga 2: New Moon Chapter 23 THE TRUTH or any similar topic only for you Order Now The horrible and the heavenly, all mixed together into a bizarre jumble. There was sharp impatience and fear, both part of that frustrating dream where your feet can’t move fast enough And there were plenty of monsters, red-eyed fiends that were all the more ghastly for their genteel civility. The dream was still strongI could even remember the names. But the strongest, clearest part of the dream was not the horror. It was the angel that was most clear. It was hard to let him go and wake up. This dream did not want to be shoved away into the vault of dreams I refused to revisit. I struggled with it as my mind became more alert, focusing on reality. I couldn’t remember what day of the week it was, but I was sure Jacob or school or work or something was waiting for me. I inhaled deeply, wondering how to face another day. Something cold touched my forehead with the softest pressure. I squeezed my eyes more tightly shut. I was still dreaming, it seemed, and it felt abnormally real. I was so close to waking any second now, and it would be gone. But I realized that it felt too real, too real to be good for me. The stone arms I imagined wrapped around me were far too substantial. If I let this go any further, I’d be sorry for it later. With a resigned sigh, I wrenched back my eyelids to dispel the illusion. â€Å"Oh!† I gasped, and threw my fists over my eyes. Well, clearly, I’d gone too far; it must have been a mistake to let my imagination get so out of hand. Okay, so â€Å"let† was the wrong word. I’d forced it to get out of handpretty much stalked my hallucinationsand now my mind had snapped. It took less than half a second for me to realize that, as long as I was truly insane now, I might as well enjoy the delusions while they were pleasant. I opened my eyes againand Edward was still there, his perfect face just inches away from mine. â€Å"Did I frighten you?† His low voice was anxious. This was very good, as delusions went. The face, the voice, the scent, everythingit was so much better than drowning. The beautiful figment of my imagination watched my changing expressions, with alarm. His irises were pitch-black, with bruise-like shadows under them. This surprised me; my hallucinatory Edwards were usually better fed. I blinked twice, desperately trying to remember the last thing that I was sure was real. Alice was part of my dream, and I wondered if she had really come back at all, or if that was just the preamble. I thought she’d returned the day I’d nearly drowned â€Å"Oh, crap† I croaked. My throat was thick with sleeping. â€Å"What’s wrong, Bella?† I frowned at him unhappily. His face was even more anxious than before. â€Å"I’m dead, right?† I moaned. â€Å"I did drown. Crap, crap, crap! This is gonna kill Charlie.† Edward frowned, too. â€Å"You’re not dead.† â€Å"Then why am I not waking up?† I challenged, raising my eyebrows. â€Å"You are awake, Bella.† I shook my head. â€Å"Sure, sure. That’s what you want me to think. And then it will be worse when I do wake up. If I wake up, which I won’t, because I’m dead. This is awful. Poor Charlie. And Renee and Jake† I trailed off in horror at what I had done. â€Å"I can see where you might confuse me with a nightmare.† His short-lived smile was grim. â€Å"But I can’t imagine what you could have done to wind up in hell. Did you commit many murders while I was away?† I grimaced. â€Å"Obviously not. If I was in hell, you wouldn’t be with me.† He sighed. My head was getting clearer. My eyes flickered away from his faceunwillinglyfor one second, to the dark, open window, and then back to him. I started to remember details and I felt a faint, unfamiliar blush warm the skin over my cheekbones as I slowly realized that Edward was really, truly here with me, and I was wasting time being an idiot. â€Å"Did all of that really happen, then?† It was almost impossible to reassign my dream as reality. I couldn’t wrap my head around the concept. â€Å"That depends.† Edward’s smile was still hard. â€Å"If you’re referring to us nearly being massacred in Italy, then, yes.† â€Å"How strange,† I mused. â€Å"I really went to Italy. Did you know I’d never been farther east than Albuquerque?† He rolled his eyes. â€Å"Maybe you should go back to sleep. You’re not coherent.† â€Å"I’m not tired anymore.† It was all coming clear now. â€Å"What time is it? How long have I been sleeping?† â€Å"It’s just after one in the morning. So, about fourteen hours.† I stretched as he spoke. I was so stiff. â€Å"Charlie?† I asked. Edward frowned. â€Å"Sleeping. You should probably know that I’m breaking the rules right now. Well, not technically, since he said I was never to walk through his door again, and I came in the window But, still, the intent was clear.† â€Å"Charlie banned you from the house?† I asked, disbelief quickly melting into fury. His eyes were sad. â€Å"Did you expect anything else?† My eyes were mad. I was going to have a few words with my fatherperhaps it would be a good time to remind him that I was over the legal age of adulthood. It didn’t matter so much, of course, except in principle. All too soon there would be no reason for the prohibition. I turned my thoughts to less painful avenues. â€Å"What’s the story?† I asked, genuinely curious, but also trying desperately to keep the conversation casual, to keep a firm grip on myself, so I wouldn’t scare him away with the frantic, gnawing craving that was raging inside me. â€Å"What do you mean?† â€Å"What am I telling Charlie? What’s my excuse for disappearing for how long was I gone, anyway?† I tried to count the hours in my head. â€Å"Just three days.† His eyes tightened, but he smiled more naturally this time. â€Å"Actually, I was hoping you might have a good explanation. I’ve got nothing.† I groaned. â€Å"Fabulous.† â€Å"Well, maybe Alice will come up with something,† he offered, trying to comfort me. And I was comforted. Who cared what I had to deal with later? Every second that he was hereso close, his flawless face glowing in the dim light from the numbers on my alarm clockwas precious and not to be wasted. â€Å"So,† I began, picking the least importantthough still vitally interestingquestion to start with. I was safely delivered home, and he might decide to leave at any moment. I had to keep him talking. Besides, this temporary heaven wasn’t entirely complete without the sound of his voice. â€Å"What have you been doing, up until three days ago?† His face turned wary in an instant. â€Å"Nothing terribly exciting.† â€Å"Of course not,† I mumbled. â€Å"Why are you making that face?† â€Å"Well† I pursed my lips, considering. â€Å"If you were, after all, just a dream, that’s exactly the kind of thing you would say. My imagination must be used up.† He sighed. â€Å"If I tell you, will you finally believe that you’re not having a nightmare?† â€Å"Nightmare!† I repeated scornfully. He waited for my answer. â€Å"Maybe,† I said after a second of thought. â€Å"If you tell me.† â€Å"I was hunting.† â€Å"Is that the best you can do?† I criticized. â€Å"That definitely doesn’t prove I’m awake.† He hesitated, and then spoke slowly, choosing his words with care. â€Å"I wasn’t hunting fot food I was actually trying my hand at tracking. I’m not very good at it.† â€Å"What were you tracking?† I asked, intrigued. â€Å"Nothing of consequence.† His words didn’t match his expression; he looked upset, uncomfortable. â€Å"I don’t understand.† He hesitated; his face, shining with an odd green cast from the light of the clock, was torn. â€Å"I† He took a deep breath. â€Å"I owe you an apology. No, of course I owe you much, much more than that. But you have to know,†the words began to flow so fast, the way I remembered he spoke sometimes when he was agitated, that I really had to concentrate to catch them all†that I had no idea. I didn’t realize the mess I was leaving behind. I thought it was safe for you here. So safe. I had no idea that Victoria,†his lips curled back when he said the name†would come back. I’ll admit, when I saw her that one time, I was paying much more attention to James’s thoughts. But I just didn’t see that she had this kind of response in her. That she even had such a tie to him. I think I realize why nowshe was so sure of him, the thought of him failing never occurred to her. It was her overconfidence that clouded her feelings about himthat kept me from seeing the depth of them, the bond there. â€Å"Not that there’s any excuse for what I left you to face. When I heard what you told Alicewhat she saw herselfwhen I realized that you had to put your life in the hands of werewolves, immature, volatile, the worst thing out there besides Victoria herselfhe shuddered and the gush of words halted for a short second. â€Å"Please know that I had no idea of any of this. I feel sick, sick to my core, even now, when I can see and feel you safe in my arms. I am the most miserable excuse for† â€Å"Stop,† I interrupted him. He stared at me with agonized eyes, and I tried to find the right wordsthe words that would free him from this imagined obligation that caused him so much pain. They were very hard words to say. I didn’t know if I could get them out without breaking down. But I had to try to do it right. I didn’t want to be a source of guilt and anguish in his life. He should be happy, no matter what it cost me. I’d really been hoping to put off this part of our last conversation. It was going to bring things to an end so much sooner. Drawing on all my months of practice with trying to be normal for Charlie, I kept my face smooth. â€Å"Edward,† I said. His name burned my throat a little on the way out. I could feel the ghost of the hole, waiting to rip itself wide again as soon as he disappeared. I didn’t quite see how I was going to survive it this time. â€Å"This has to stop now. You can’t think about things that way. You can’t let this this guilt rule your life. You can’t take responsibility for the things that happen to me here. None of it is your fault, it’s just part of how life is for me. So, if I trip in front of a bus or whatever it is next time, you have to realize that it’s not your job to take the blame. You can’t just go running off to Italy because you feel bad that you didn’t save me. Even if I had jumped off that cliff to die, that would have been my choice, and not your fault. I know it’s your your nature to shoulder the blame for everything, but you really can’t let that make you go to such extremes! It’s v ery irresponsiblethink of Esme and Carlisle and† I was on the edge of losing it. I stopped to take a deep breath, hoping to calm myself. I had to set him free. I had to make sure this never happened again. â€Å"Isabella Marie Swan,† he whispered, the strangest expression crossing his face. He almost looked mad. â€Å"Do you believe that I asked the Volturi to kill me because I felt guilty?† I could feel the blank incomprehension on my face. â€Å"Didn’t you?† â€Å"Feel guilty? Intensely so. More than you can comprehend.† â€Å"Then what are you saying? I don’t understand.† â€Å"Bella, I went to the Volturi because I thought you were dead,† he said, voice soft, eyes fierce. â€Å"Even if I’d had no hand in your death†he shuddered as he whispered the last word†even if it wasn’t my fault, I would have gone to Italy. Obviously, I should have been more carefulI should have spoken to Alice directly, rather than accepting it secondhand from Rosalie. But, really, what was I supposed to think when the boy said Charlie was at the funeral? What are the odds? â€Å"The odds† he muttered then, distracted. His voice was so low I wasn’t sure I beard it right. â€Å"The odds are always stacked against us. Mistake after mistake. I’ll never criticize Romeo again.† â€Å"But I still don’t understand,† I said. â€Å"That’s my whole point. So what?† â€Å"Excuse me?† â€Å"So what if I was dead?† He stared at me dubiously for a long moment before answering. â€Å"Don’t you remember anything I told you before?† â€Å"I remember everything that you told me.† Including the words that had negated all the rest. He brushed the tip of his cool finger against my lower lip. â€Å"Bella, you seem to be under a misapprehension.† He closed his eyes, shaking his head back and forth with half a smile on his beautiful face. It wasn’t a happy smile. â€Å"I thought I’d explained it clearly before. Bella, I can’t live in a world where you don’t exist.† â€Å"I am† My head swam as I looked for the appropriate word. â€Å"Confused.† That worked. I couldn’t make sense of what he was saying. He stared deep into my eyes with his sincere, earnest gaze. â€Å"I’m a good liar, Bella, I have to be.† I froze, my muscles locking down as if for impact. The fault line in my chest rippled; the pain of it took my breath away. He shook my shoulder, trying to loosen my rigid pose. â€Å"Let me finish! I’m a good liar, but still, for you to believe me so quickly.† He winced. â€Å"That was excruciating.† I waited, still frozen. â€Å"When we were in the forest, when I was telling you goodbye† I didn’t allow myself to remember. I fought to keep myself in the present second only. â€Å"You weren’t going to let go,† he whispered. â€Å"I could see that. I didn’t want to do itit felt like it would kill me to do itbut I knew that if I couldn’t convince you that I didn’t love you anymore, it would just take you that much longer to get on with your life. I hoped that, if you thought I’d moved on, so would you.† â€Å"A clean break,† I whispered through unmoving lips. â€Å"Exactly. But I never imagined it would be so easy to do! I thought it would be next to impossiblethat you would be so sure of the truth that I would have to lie through my teeth for hours to even plant the seed of doubt in your head. I lied, and I’m so sorrysorry because I hurt you, sorry because it was a worthless effort. Sorry that I couldn’t protect you from what I an. I lied to save you, and it didn’t work. I’m sorry. â€Å"But how could you believe me? After all the thousand times I’ve told you I love you, how could you let one word break your faith in me?† I didn’t answer. I was too shocked to form a rational response. â€Å"I could see it in your eyes, that you honestly believed that I didn’t want you anymore. The most absurd, ridiculous conceptas if there were anu way that I could exist without needing you!† I was still frozen. His words were incomprehensible, because they were impossible. He shook my shoulder again, not hard, but enough that my teeth rattled a little. â€Å"Bella,† he sighed. â€Å"Really, what were you thinking!† And so I started to cry. The tears welled up and then gushed miserably down my cheeks. â€Å"I knew it,† I sobbed. â€Å"I knew I was dreaming.† â€Å"You’re impossible,† he said, and he laughed oncea hard laugh, frustrated. â€Å"How can I put this so that you’ll believe me? You’re not asleep, and you’re not dead. I’m here, and I love you. I have always loved you, and I will always love you. I was thinking of you, seeing your face in my mind, every second that I was away. When I told you that I didn’t want you, it was the very blackest kind of blasphemy.† I shook my head while the tears continued to ooze from the corners of my eyes. â€Å"You don’t believe me, do you?† he whispered, his face paler than his usual paleI could see that even in the dim light. â€Å"Why can you believe the lie, but not the truth?† â€Å"It never made sense for you to love me,† I explained, my voice breaking twice. â€Å"I always knew that.† His eyes narrowed, his jaw tightened. â€Å"I’ll prove you’re awake,† he promised. He caught my face securely between his iron hands, ignoring my struggles when I tried to turn my head away. â€Å"Please don’t,† I whispered. He stopped, his lips just half an inch from mine. â€Å"Why not?† he demanded. His breath blew into my face, making my head whirl. â€Å"When I wake up†He opened his mouth to protest, so I revised†okay, forget that onewhen you leave again, it’s going to be hard enough without this, too.† He pulled back an inch, to stare at my face. â€Å"Yesterday, when I would touch you, you were so hesitant, so careful, and yet still the same. I need to know why. Is it because I’m too late? Because I’ve hurt you too much? Because you have moved on, as I meant for you to? That would be quite fair. I won’t contest your decision. So don’t try to spare my feelings, pleasejust tell me now whether or not you can still love me, after everything I’ve done to you. Can you?† he whispered. â€Å"What kind of an idiotic question is that?† â€Å"Just answer it. Please.† I stared at him darkly for a long moment. â€Å"The way I feel about you will never change. Of course I love youand there’s nothing you can do about it!† â€Å"That’s all I needed to hear.† His mouth was on mine then, and I couldn’t fight him. Not because he was so many thousand times stronger than me, but because my will crumbled into dust the second our lips met. This kiss was not quite as careful as others I remembered, which suited me just fine. If I was going to rip myself up further, I might as well get as much in trade as possible. So I kissed him back, my heart pounding out a jagged, disjointed rhythm while my breathing turned to panting and my fingers moved greedily to his face. I could feel his marble body against every line of mine, and I was so glad he hadn’t listened to methere was no pain in the world that would have justified missing this. His hands memorized my face, the same way mine were tracing his, and, in the brief seconds when his lips were free, he whispered my name. When I was starting to get dizzy, he pulled away, only to lay his ear against my heart. I lay there, dazed, waiting for my gasping to slow and quiet. â€Å"By the way,† he said in a casual tone. â€Å"I’m not leaving you.† I didn’t say anything, and he seemed to hear skepticism in my silence. He lifted his face to lock my gaze in his. â€Å"I’m not going anywhere. Not without you,† he added more seriously. â€Å"I only left you in the first place because I wanted you to have a chance at a normal, happy, human life. I could see what I was doing to youkeeping you constantly on the edge of danger, taking you away from the world you belonged in, risking your life every moment I was with you. So I had to try. I had to do something, and it seemed like leaving was the only way. If I hadn’t thought you would be better off, I could have never made myself leave. I’m much too selfish. Only you could be more important than what I wanted what I needed. What I want and need is to be with you, and I know I’ll never be strong enough to leave again. I have too many excuses to staythank heaven for that! It seems you can’t be safe, no matter how many miles I put between us.† â€Å"Don’t promise me anything,† I whispered. If I let myself hope, and it came to nothing that would kill me. Where all those merciless vampires had not been able to finish me off, hope would do the job. Anger glinted metallic in his black eyes. â€Å"You think I’m lying to you now?† â€Å"Nonot lying.† I shook my head, trying to think it through coherently. To examine the hypothesis that he did love me, while staying objective, clinical, so I wouldn’t fall into the trap of hoping. â€Å"You could mean it now. But what about tomorrow, when you think about all the reasons you left in the first place? Or next month, when Jasper takes a snap at me?† He flinched. I thought back over those last days of my life before he left me, tried to see them through the filter of what he was telling me now. From that perspective, imagining that he’d left me while loving me, left me for me, his brooding and cold silences took on a different meaning. â€Å"It isn’t as if you hadn’t thought the first decision through, is it?† I guessed. â€Å"You’ll end up doing what you think is right.† â€Å"I’m not as strong as you give me credit for,† he said. â€Å"Right and wrong have ceased to mean much to me; I was coming back anyway. Before Rosalie told me the news, I was already past trying to live through one week at a time, or even one day. I was fighting to make it through a single hour. It was only a matter of timeand not much of itbefore I showed up at your window and begged you to take me back. I’d be happy to beg now, if you’d like that.† I grimaced. â€Å"Be serious, please.† â€Å"Oh, I am,† he insisted, glaring now. â€Å"Will you please try to hear what I’m telling you? Will you let me attempt to explain what you mean to me?† He waited, studying my face as he spoke to make sure I was really listening. â€Å"Before you, Bella, my life was like a moonless night. Very dark, but there were starspoints of light and reason And then you shot across my sky like a meteor. Suddenly everything was on fire; there was brilliancy, there was beauty. When you were gone, when the meteor had fallen over the horizon, everything went black. Nothing had changed, but my eyes were blinded by the light. I couldn’t see the stars anymore. And there was no more reason for anything.† I wanted to believe him. But this was my life without him that he was describing, not the other way around. â€Å"Your eyes will adjust,† I mumbled. â€Å"That’s just the problemthey can’t.† â€Å"What about your distractions?† He laughed without a trace of humor. â€Å"Just part of the lie, love. There was no distraction from the the agony. My heart hasn’t beat in almost ninety years, but this was different. It was like my heart was gonelike I was hollow. Like I’d left everything that was inside me here with you.† â€Å"That’s funny,† I muttered. He arched one perfect eyebrow. â€Å"Funny? â€Å" â€Å"I meant strangeI thought it was just me. Lots of pieces of me went missing, too. I haven’t been able to really breathe in so long.† I filled my lungs, luxuriating in the sensation. â€Å"And my heart. That was definitely lost.† He closed his eyes and laid his ear over my heart again. I let my cheek press against his hair, felt the texture of it on my skin, smelled the delicious scent of him. â€Å"Tracking wasn’t a distraction then?† I asked, curious, and also needing to distract myself. I was very much in danger of hoping. I wouldn’t be able to stop myself for long. My heart throbbed, singing in my chest. â€Å"No.† He sighed. â€Å"That was never a distraction. It was an obligation.† â€Å"What does that mean?† â€Å"It means that, even though I never expected any danger from Victoria, I wasn’t going to let her get away with Well, like I said, I was horrible at it. I traced her as far as Texas, but then I followed a false lead down to Braziland really she came here.† He groaned. â€Å"I wasn’t even on the right continent! And all the while, worse than my worst fears† â€Å"You were hunting Victoria?† I half-shrieked as soon as I could find my voice, shooting through two octaves. Charlie’s distant snores stuttered, and then picked up a regular rhythm again. â€Å"Not well,† Edward answered, studying my outraged expression with a confused look. â€Å"But I’ll do better this time. She won’t be tainting perfectly good air by breathing in and out for much longer.† â€Å"That is out of the question,† I managed to choke out. Insanity. Even if he had Emmett or Jasper help him. Even if he had Emmett and Jasper help. It was worse than my other imaginings: Jacob Black standing across a small space from Victoria’s vicious and feline figure. I couldn’t bear to picture Edward there, even though he was so much more durable than my half-human best friend. â€Å"It’s too late for her. I might have let the other time slide, but not now, not after† I interrupted him again, trying to sound calm. â€Å"Didn’t you just promise that you weren’t going to leave?† I asked, fighting the words as I said them, nor letting them plant themselves in my heart. â€Å"That isn’t exactly compatible with an extended tracking expedition, is it?† He frowned. A snarl began to build low in his chest. â€Å"I will keep my promise, Bella. But Victoria†the snarl became more pronounced†is going to die. Soon.† â€Å"Let’s not be hasty,† I said, trying to hide my panic. â€Å"Maybe she’s not coming back. Jake’s pack probably scared her off. There’s really no reason to go looking for her. Besides, I’ve got bigger problems than Victoria.† Edward’s eyes narrowed, but he nodded. â€Å"It’s true. The werewolves are a problem.† I snorted. â€Å"I wasn’t talking about Jacob. My problems are a lot worse that a handful of adolescent wolves getting themselves into trouble.† Edward looked as if he were about to say something, and then thought better of it. His teeth clicked together, and he spoke through them. â€Å"Really?† he asked. â€Å"Then what would be your greatest problem? That would make Victoria’s returning for you seem like such an inconsequential matter in comparison?† â€Å"How about the second greatest?† I hedged. â€Å"All right,† he agreed, suspicious. I paused. I wasn’t sure I could say the name. â€Å"There are others who are coming to look for me,† I reminded him in a subdued whisper. He sighed, but the reaction was not as strong as I would have imagined after his response to Victoria. â€Å"The Volturi are only the second greatest?† â€Å"You don’t seem that upset about it,† I noted. â€Å"Well, we have plenty of time to think it through. Time means something very different to them than it does to you, or even me. They count years the way you count days. I wouldn’t be surprised if you were thirty before you crossed their minds again,† he added lightly. Horror washed through me. Thirty. So his promises meant nothing, in the end. If I were going to turn thirty someday, then he couldn’t be planning on staying long. The harsh pain of this knowledge made me realize that I’d already begun to hope, without giving myself permission to do 5.0. â€Å"You don’t have to be afraid,† he said, anxious as he watched the tears dew up again on the rims of my eyes. â€Å"I won’t let them hurt you.† â€Å"While you’re here.† Not that I cared what happened to me when he left. He took my face between his two stone hands, holding it tightly while his midnight eyes glared into mine with the gravitational force of a black hole. â€Å"I will never leave you again.† â€Å"But you said thirty,† I whispered. The tears leaked over the edge. â€Å"What? You’re going to stay, but let me get all old anyway? Right.† His eyes softened, while his mouth went hard. â€Å"That’s exactly what I’m going to do. What choice have I? I cannot be without you, but I will not destroy your soul.† â€Å"Is this really† I tried to keep my voice even, but this question was too hard. I remembered his face when Aro had almost begged him to consider making me immortal. The sick look there. Was this fixation with keeping me human really about my soul, or was it because he wasn’t sure that he wanted me around that long? â€Å"Yes?† he asked, waiting for my question. I asked a different one. Almostbut not quiteas hard. â€Å"But what about when I get so old that people think I’m your mother? Your grandmother?† My voice was pale with revulsionI could see Gran’s face again in the dream mirror. His whole face was soft now. He brushed the tears from my cheek with his lips. â€Å"That doesn’t mean anything to me,† he breathed against my skin. â€Å"You will always be the most beautiful thing in my world. Of course† He hesitated, flinching slightly. â€Å"If you outgrew meif you wanted something moreI would understand that, Bella. I promise I wouldn’t stand in your way if you wanted to leave me.† His eyes were liquid onyx and utterly sincere. He spoke as if he’d put endless amounts of thought into this asinine plan. â€Å"You do realize that I’ll die eventually, right?† I demanded. He’d thought about this part, too. â€Å"I’ll follow after as soon as I can.† â€Å"That is seriously†I looked for the right word. â€Å"Sick.† â€Å"Bella, it’s the only right way left† â€Å"Let’s just back up for a minute,† I said; feeling angry made it so much easier to be clear, decisive. â€Å"You do remember the Volturi, right? I can’t stay human forever. They’ll kill me. Even if they don’t think of me tillI’m thirty†I hissed the word†do you really think they’ll forget?† â€Å"No,† he answered slowly, shaking his head. â€Å"They won’t forget. But† â€Å"But?† He grinned while I stared at him warily. Maybe I wasn’t the only crazy one. â€Å"I have a few plans.† â€Å"And these plans,† I said, my voice getting more acidic with each word. â€Å"These plans all center around me staying human.† My attitude hardened his expression. â€Å"Naturally.† His tone was brusque, his divine face arrogant. We glowered at each other for a long minute. Then I took a deep breath, squared my shoulders, I pushed his arms away so that I could sit up. â€Å"Do you want me to leave?† he asked, and it made my heart flutter to see that this idea hurt him, though he tried not to show it. â€Å"No,† I told him. â€Å"I’m leaving.† He watched me suspiciously as I climbed out of the bed and fumbled around in the dark room, looking for my shoes. â€Å"May I ask where you are going.'† he asked. â€Å"I’m going to your house,† I told him, still feeling around blindly. He got up and came to my side. â€Å"Here are your shoes. How did you plan to get there?† â€Å"My truck.† â€Å"That will probably wake Charlie,† he offered as a deterrent. I sighed. â€Å"I know. But honestly, I’ll be grounded for weeks as it is. How much more trouble can I really getin?† â€Å"None. He’ll blame me, not you.† â€Å"If you have a better idea, I’m all ears.† â€Å"Stay here,† he suggested, but his expression wasn’t hopeful. â€Å"No dice. But you go ahead and make yourself at home,† I encouraged, surprised at how natural my teasing sounded, and headed for the door. He was there before me, blocking my way. I frowned, and turned for the window. It wasn’t really that far to the ground, and it was mostly grass beneath â€Å"Okay,† he sighed. â€Å"I’ll give you a ride.† I shrugged. â€Å"Either way. But you probably should be there, too.† â€Å"And why is that?† â€Å"Because you’re extraordinarily opinionated, and I’m sure you’ll want a chance to air your views.† â€Å"My views on which subject?† He asked through his teeth. â€Å"This isn’t just about you anymore. You’re not the center of the universe, you know.† My own personal universe was, of course, a different story. â€Å"If you’re going to bring the Volturi down on us over something as stupid as leaving me human, then your family ought to have a say.† â€Å"A say in what?† he asked, each word distinct. â€Å"My mortality. I’m putting it to a vote.† How to cite The Twilight Saga 2: New Moon Chapter 23 THE TRUTH, Essay examples

Friday, December 6, 2019

Enron Scandal free essay sample

Accounting scandals are political or business scandals which arise with the disclosure of financial misdeeds by trusted executives of corporations or governments. These days, not too often, these scandals are splashed as headlines across media. Why? Because there are complex groups of stakeholders who might be seriously affected by the scandals. Enron scam was the most remarkable scandal in 20 centuries by their institutionalized, systematic, and creatively planned accounting fraud. The scandal also brought into question the accounting practices and activities of many corporations in the United States. The scandal also affected the greater business world by causing the dissolution of the Arthur Andersen accounting company. This report will reveal the whole story of Enron scam and auditors role from the situation in more depth. It will also include the current situation of those responsible for the fraud. 2. Background of U. S in 1990s The 1990s of U. S were a time of prosperity and this prosperity period is originated from growth in IT corporates and in accordance with increase in productivity as technology develops with IT. We will write a custom essay sample on Enron Scandal or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page In the mid- to late-90s, society’s expectations of what the Internet could offer were unrealistic. Many investors foolishly ignored the fundamental rules of investing in the stock market and instead, investors and entrepreneurs became preoccupied with new ideas that were not yet proven to have market potential. Furthermore, they ignored the blatant signs that the bubble was about to burst. (IT Bubble in 90s) There are two main reasons for the bubble; with investors` optimistic expectation, there were a lot of ‘Window dressing’ in accounting. As Enron collapsed, the growth of the tech sector proved to be illusory, and bubble started to sober. 3. Enron- who are they? Enron Corporation is an energy trading, communications company which was formed in 1985 based in Houston, Texas. Enron marketed electricity and natural gas, delivered energy and other physical commodities. Company branched into many non-energy-related fields as well, including such areas as high-speed Internet bandwidth, and financial and risk management with 21,000 employees at mid-2001. The company reported revenues of $101 billion in 2000. It has stakes in nearly 30,000 miles of gas pipeline, owns or has access to a 15,000mile fiber optic network and has a stake in electricity generating operations around the world. 4. Enron- what they did? The Enron fraud case is extremely complex. There are several main characters who are spearheading the Enron scam. One of them was Jeff Skillng. Jeff Skillng, who was a consultant in Mckinsey, took charge in consulting Enron. He found problems and also potentiality of Enron and he proposed the idea of â€Å"gas bank† to Enron, which is a system that is combining financial system and gas supply and demand system, and taking the margin from the two system(as bank does). This was an ideal idea in theory and Enron asked him to take charge for this business, and later he became the president of Enrons trading operations. Also, he convinced federal regulators to permit Enron to use an accounting method known as mark to market. Using this method allowed Enron to count projected earnings from long-term energy contracts as current income. This was money that might not be collected for many years. It is thought that this technique was used to inflate revenue numbers by manipulating projections for future revenue. The problem is that it doesn`t match realised profit and real cash flow. especially, Enron`s main trading was long term future contract which is hard to make valuation for the future. Use of these techniques made it difficult to see how Enron was really making money. The numbers were on the books so the stock prices remained high, but Enron wasnt paying high taxes. When the telecom industry suffered its first downturn, Enron suffered as well. Eventually, the house of cards began falling. When Enrons stock began to decline, the Raptors began to decline as well. On August 14, 2001, Enrons CEO, Jeff Skilling, resigned due to family issues. Enron chairman Ken Lay stepped in as CEO. 5. One example of fraud Enron`s â€Å"too much Off-Balance Sheet Transactions† Enron used â€Å"off-balance-sheet†technique for anytime, for many purposes, because it would enable Enron to present itself more attractively as measured by the ratios favored by analysts and investors. Skillng used securitisation to supply more liquidity and also to clean up the assets that is hardly generating income from it. He also hided most of the debt by securitisation. So, Enron needed Special purpose entities(SPE) for the securitization purpose. JEDI was one of the SPE. California PERS and Enron invested by $25000m each. As soon as the JEDI established, Enron started to sell energy related stock to JEDI and it grew JEDI by 23% per year on average. It made Skillng`s ECT business bigger and bigger. 6. Consequences for the stakeholders The key stakeholders affected by the collapse of Enron were its employees and retirees. Stakeholders and mutual funds investors lost $ 70billion market value. Banks were also affected by the meltdown of the company. Not only the stakeholder and bondholder lose out, the confidence in the company also fell. This was the major setback for the company. The actions of Enron management left a deep scare for its 4000 employees which lost out their jobs and also impacted others around them. Some blamed Arthur Andersen; Enron’s accounting firm and some blame the board of directors for insufficient oversights. The damage was so big that it was likely to take years for the court to sort the wreckage. The company did not think of its future and took many bad steps just to earn money. The CEO should have looked into the company matters long time ago and took action so that hundreds of jobs could have been saved. The companies who were associated with the big firm were affected on a very large scale. This was the biggest bankruptcy of a firm with $63. 4 billion in assets. 7. Auditors in this scandal, and their role The external auditing body of Enron company was Arthur Anderson LLP, formerly one of the ‘big 5’ accounting firms, providing auditing, tax, and consulting services to large corporations. Andersen definitely Knew Enron Was in Trouble but they overlooked at it and even conspired with Enron to manipulate the financial statements. They knew Enron was in trouble as early as Feb.  2001, a company memo showed, and Andersen debated dropping the collapsed energy firm all together, Reuters reported. Additionally, Andersen knew in mid-August of a senior Enron employees concerns about improprieties in the energy companys accounting practices. Andersen confirmed that a memo dated Feb. 6 recounted a meeting between Andersen executives about whether Andersen should retain the now-b ankrupt Enron as a client. Auditors are responsible directly under the law especially the international standards to report directly to the shareholders on the status of the company’s or a bank’s account at a particular point in time. They heavily misconducted as auditors as they received money and hided about Enron`s truth. 8. Ramifications It is not easy to implement rigorous standards without changing Incentives. This situation can be seen in South East Asian countries like: Singapore, Thailand, Hong Kong, China. Each country can implement its own accounting standards, but did not implement the substantial institutional changes required to make these standards effective. According to various studies conducted in this area, new standards did not result in better-quality financial reporting.9. Conclusion: In search of better standards and ethics The ENRON Scandal is considered to be one of the most notorious within American history; an unofficial blueprint for a case study on White Collar crime. Enrons behaviour has confirmed that the treatment of off-balance-sheet dodge, American accounting standards are too lax. It is time for another effort to realign the system to function more in shareholders interests. Comp anies need stronger non-executive directors, paid enough to devote proper attention to the job. Enron Scandal free essay sample Enron Corporation was an American energy company based in the Enron Complex in Downtown Houston, Texas. Enron traces its roots to the Northern Natural Gas Company, which was formed in 1932, in Omaha, Nebraska. It was reorganized in 1979 as the leading subsidiary of a holding company, Inter North . In 1985, it bought the smaller and less diversified Houston Natural Gas. The separate company initially named itself HNG/Inter North Inc. , even though Inter North was the nominal survivor. It built a large and lavish headquarters complex with pink marble in Omaha (dubbed locally as the Pink Palace), that was later sold to Physicians Mutual. However, the departure of ex-Inter North and first CEO of Enron Corp Samuel Segnar six months after the merger allowed former HNG CEO Kenneth Lay to become the next CEO of the newly merged company. Lay soon moved Enrons headquarters to Houston after swearing to keep it in Omaha and began to thoroughly re-brand the business. We will write a custom essay sample on Enron Scandal or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Lay and his secretary, Nancy McNeil, originally selected the name Enteron, but, when it was pointed out that the term approximated a Greek word referring to the intestines, it was quickly shortened to Enron. The final name was decided upon only after business cards, stationery, and other items had been printed reading Enteron. Enron traded in more than 30 different products, including the following: * Products traded on Enron Online * Petrochemicals * Plastics * Power * Pulp and paper * Steel * Weather Risk Management * Oil and LNG transportation * Broadband * Principal investments * Risk management for commodities * Shipping / freight * Streaming media * Water and wastewater It was also an extensive futures trader, including sugar, coffee, grains, hog, and other meat futures. At the time of its bankruptcy filing in December 2001, Enron structured into seven distinct business units. Early history As Enron rose to become the largest seller of natural gas in North America by 1992, its gas contracts trading earned earnings before interest and taxes of $122 million, the second largest contributor to the companys net income. The November 1999 creation of the Enron Online trading website allowed the company to better manage its contracts trading business. In an attempt to achieve further growth, Enron pursued a diversification strategy. The company owned and operated a variety of assets including gas pipelines, electricity plants, pulp and paper plants, water plants, and broadband ervices across the globe. The corporation also gained additional revenue by trading contracts for the same array of products and services it was involved in. As a result, Enrons stock rose from the start of the 1990s until year-end 1998 by 311% percent, a significant increase over the rate of growth in the Standard amp; Poor 500 index. The stock increased by 56% in 1999 and a further 87% in 2000, compared to a 20% increase and a 10% decline for the index during the same years. By December 31, 2000, Enron’s stock was priced at $83. 3 and its market capitalization exceeded $60 billion, 70 times earnings and six times book value, an indication of the stock market’s high expectations about its future prospects. In addition, Enron was rated the most innovative large company in America in Fortunes Most Admired Companies survey. Special purpose entities Enron used special purpose entities—limited partnerships or companies created to fulfill a temporary or specific purpose—to fund or manage risks associated with specific assets. The company elected to disclose minimal details on its use of special purpose entities. These shell firms were created by a sponsor, but funded by independent equity investors and debt financing. For financial reporting purposes, a series of rules dictates whether a special purpose entity is a separate entity from the sponsor. In total, by 2001, Enron had used hundreds of special purpose entities to hide its debt. The special purpose entities were used for more than just circumventing accounting conventions. As a result of one violation, Enrons balance sheet understated its liabilities and overstated its equity, and its earnings were overstated. Enron disclosed to its shareholders that it had hedged downside risk in its own illiquid investments using special purpose entities. However, the investors were oblivious to the fact that the special purpose entities were actually using the companys own stock and financial guarantees to finance these hedges. This setup prevented Enron from being protected from the downside risk. Notable examples of special purpose entities that Enron employed were JEDI, Chewco, Whitewing, and LJM. Launching Internet-based trading operation In 1999, Enron launched EnronOnline, an Internet-based trading operation, which was used by virtually every energy company in the United States. Enron president and chief operating officer Jeffrey Skilling began advocating a novel idea: the company didnt really need any assets. By pushing the companys aggressive investment strategy, he helped make Enron the biggest wholesaler of gas and electricity, trading over $27 billion per quarter. The firms figures, however, had to be accepted at face value. Under Skilling, Enron adopted mark to market accounting, in which anticipated future profits from any deal were tabulated as if real today. Thus, Enron could record gains from what over time might turn out to be losses, as the companys fiscal health became secondary to manipulating its stock price on Wall Street during the Tech boom. But when a companys success is measured by agreeable financial statements emerging from a black box, a term Skilling himself admitted, actual balance sheets prove inconvenient. Indeed, Enrons unscrupulous actions were often gambles to keep the deception going and so push up the stock price, which was posted daily in the company elevator. An advancing number meant a continued infusion of investor capital on which debt-ridden Enron in large part subsisted. Its fall would collapse the house of cards. Under pressure to maintain the illusion, Skilling verbally attacked Wall Street Analyst Richard Grubman, who questioned Enrons unusual accounting practice during a recorded conference call. s Though the comment was met with dismay and astonishment by press and public, it became an inside joke among many Enron employees, mocking Grubman for his perceived meddling rather than Skillings lack of tact. Peak and decline of stock price In August 2000, Enrons stock price hit its highest value of $90. At this point Enron executives, who possessed the inside information on the hidden losses, began to sell their stock. At the same time, the general public and Enrons investors were told to buy the stock. Executives told the investors that the stock would continue to climb until it reached possibly the $130 to $140 range, while secretly unloading their shares. As executives sold their shares, the price began to drop. Investors were told to continue buying stock or hold steady if they already owned Enron because the stock price would rebound in the near future. Kenneth Lays strategy for responding to Enrons continuing problems was in his demeanor. As he did many times, Lay would issue a statement or make an appearance to calm investors and assure them that Enron was headed in the right direction. Corporate governance Healy and Palepu write that a well-functioning capital market creates appropriate linkages of information, incentives, and governance between managers and investors. This process is supposed to be carried out through a network of intermediaries that include assurance professionals such as external auditors; and internal governance agents such as corporate boards. On paper, Enron had a model board of directors comprising predominantly outsiders with significant ownership stakes and a talented audit committee. In its 2000 review of best corporate boards, Chief Executive included Enron among its top five boards. Even with its complex corporate governance and network of intermediaries, Enron was still able to attract large sums of capital to fund a questionable business model, conceal its true performance through a series of accounting and financing maneuvers, and hype its stock to unsustainable levels. Risk management Before its fall, Enron was lauded for its sophisticated financial risk management tools. Risk management was crucial to Enron not only because of its regulatory environment, but also because of its business plan. Enron established long-term fixed commitments which needed to be hedged to prepare for the inevitable fluctuation of future energy prices. Enrons bankruptcy downfall was attributed to its reckless use of derivatives and special purpose entities. By hedging its risks with special purpose entities which it owned, Enron retained the risks associated with the transactions. This setup had Enron implementing hedges with it. Enrons aggressive accounting practices were not hidden from the board of directors, as later learned by a Senate subcommittee. The board was informed on the rationale for using the Whitewing, LJM, and Raptor transactions, and after approving them, received status updates on the entities operations. Although not all of Enrons widespread improper accounting practices were revealed to the board, the practices were dependent on board decisions. Even though Enron extensively relied on derivatives for its business, the companys Finance Committee and board did not have comprehensive backgrounds in derivatives to grasp what they were being told. The Senate subcommittee argued that had there been a detailed understanding of how the derivatives were organized; the board would have prevented their use. Financial audit Enrons auditor firm, Arthur Andersen, was accused of applying reckless standards in their audits because of a conflict of interest over the significant consulting fees generated by Enron. In 2000, Arthur Andersen earned $25 million in audit fees and $27 million in consulting fees (this amount accounted for roughly 27% of the audit fees of public clients for Arthur Andersens Houston office). The auditors methods were questioned as either being completed solely to receive its annual fees or for their lack of expertise in properly reviewing Enrons revenue recognition, special entities, derivatives, and other accounting practices. Enron hired numerous Certified Public Accountants (CPA) as well as accountants who had worked on developing accounting rules with the Financial Accounting Standards Board (FASB). The accountants looked for new ways to save the company money, including capitalizing on loopholes found in Generally Accepted Accounting Principles (GAAP), the accounting industrys standards. One Enron accountant revealed We tried to aggressively use the literature [GAAP] to our advantage. All the rules create all these opportunities. We got to where we did because we exploited that weakness. Andersens auditors were pressured by Enrons management to defer recognizing the charges from the special purpose entities as their credit risks became clear. Since the entities would never return a profit, accounting guidelines required that Enron should take a write-off, where the value of the entity was removed from the balance sheet at a loss. To pressure Andersen into meeting Enrons earnings expectations, Enron would occasionally allow accounting firms Ernst amp; Young or PricewaterhouseCoopers to complete accounting tasks to create the illusion of hiring a new firm to replace Andersen. 54] Although Andersen was equipped with internal controls to protect against conflicted incentives of local partners, they failed to prevent conflict of interest. In one case, Andersens Houston office, which performed the Enron audit, was able to overrule any critical reviews of Enrons accounting decisions by Andersens Chicago partner. In addition, when news of SEC investigations of Enron were made public, Andersen attempted to cover up any negligence in its audit by shredding several tons of supporting documents and deleting nearly 30,000 e-mails and computer files. Revelations concerning Andersens overall performance led to the break-up of the firm, and to the following assessment by the Powers Committee (appointed by Enrons board to look into the firms accounting in October 2001): The evidence available to us suggests that Andersen did not fulfill its professional responsibilities in connection with its audits of Enrons financial statements, or its obligation to bring to the attention of Enrons Board (or the Audit and Compliance Committee) concerns about Enrons internal contracts over the related-party transactions. Audit committee Corporate audit committees usually meet for just a few times during the year, and their members typically have only a modest background in accounting and finance. Enrons audit committee had more expertise than many. It included Robert Jaedicke of Stanford University, a widely respected accounting professor and former dean of Stanford Business School; * John Mendelsohn, President of the University of Texas M. D. Anderson Cancer Center * Paulo Pereira, former president and CEO of the State Bank of Rio de Janeiro in Brazil * John Wakeham, former United Kingdom Secretary for Energy * Ronnie Chan, a Hong Kong businessman * Wendy Gramm, former Chair of U. S. Commodity Futures Trading Commission Enrons audit committee was later criticized for its brief meetings that would cover large amounts of material. In one meeting on February 12, 2001, the committee met for an hour and a half. Enrons audit committee did not have the technical knowledge to properly question the auditors on accounting questions related to the companys special purpose entities. The committee was also unable to question the companys management due to pressures placed on the committee. The Permanent Subcommittee on Investigations of the Committee on Governmental Affairs report accused the board members of allowing conflicts of interest to impede their duties as monitoring the companys accounting practices. When Enron fell, the audit committees conflicts of interest were regarded with suspicion. Accounting scandal of 2001 Enron scandal After a series of revelations involving irregular accounting procedures bordering on fraud perpetrated throughout the 1990s involving Enron and its accounting firm Arthur Andersen, Enron stood on the verge of undergoing the largest bankruptcy in history by mid-November 2001 A white knight rescue attempt by a similar, smaller energy company, Dynegy, was not viable. As the scandal unraveled, Enron shares dropped from over US$90. 00 to just pennies. Enron had been considered a blue chip stock, so this was an unprecedented and disastrous event in the financial world. Enrons plunge occurred after it was revealed that much of its profits and revenue were the result of deals with special purpose entities (limited partnerships which it controlled). The result was that many of Enrons debts and the losses that it suffered were not reported in its financial statements. Enron filed for bankruptcy on December 2, 2001. In addition, the scandal caused the dissolution of Arthur Andersen, which at the time was one of the worlds top accounting firms. The firm was found guilty of obstruction of justice in 2002 for destroying documents related to the Enron audit and was forced to stop auditing public companies. Although the conviction was thrown out in 2005 by the Supreme Court, the damage to the Andersen name has prevented it from returning as a viable business. Enron also withdrew a naming rights deal with the Houston Astros Major League Baseball club to have its name associated with their new stadium, which was formerly known as Enron Field. Details about the Scandal: The Enron scandal, revealed in October 2001, eventually led to the bankruptcy of the Enron Corporation, an American energy company based in Houston, Texas, and the dissolution of Arthur Andersen, which was one of the five largest audit and accountancy partnerships in the world. In addition to being the largest bankruptcy reorganization in American history at that time, Enron was attributed as the biggest audit failure. Enron was formed in 1985 by Kenneth Lay after merging Houston Natural Gas and InterNorth. Several years later, when Jeffrey Skilling was hired, he developed a staff of executives that, through the use of accounting loopholes, special purpose entities, and poor financial reporting, were able to hide billions in debt from failed deals and projects. Chief Financial Officer Andrew Fastow and other executives not only misled Enrons board of directors and audit committee on high-risk accounting practices, but also pressured Andersen to ignore the issues. Shareholders lost nearly $11 billion when Enrons stock price, which hit a high of US$90 per share in mid-2000, plummeted to less than $1 by the end of November 2001. The U. S. Securities and Exchange Commission (SEC) began an investigation, and rival Houston competitor Dynegy offered to purchase the company at a fire sale price. The deal fell through, and on December 2, 2001, Enron filed for bankruptcy under Chapter 11 of the United States Bankruptcy Code. Enrons $63. 4 billion in assets made it the largest corporate bankruptcy in U. S. history until WorldComs bankruptcy the following year. Many executives at Enron were indicted for a variety of charges and were later sentenced to prison. Enrons auditor, Arthur Andersen, was found guilty in a United States District Court, but by the time the ruling was overturned at the U. S. Supreme Court, the firm had lost the majority of its customers and had shut down. Employees and shareholders received limited returns in lawsuits, despite losing billions in pensions and stock prices. As a consequence of the scandal, new regulations and legislation were enacted to expand the accuracy of financial reporting for public companies. One piece of legislation, the Sarbanes-Oxley Act, expanded repercussions for destroying, altering, or fabricating records in federal investigations or for attempting to defraud shareholders. The act also increased the accountability of auditing firms to remain unbiased and independent of their clients.