Thursday, July 9, 2020
The Performance of Religious Language in the Eighteenth-Century Conversion Narrative - Literature Essay Samples
In his writing on the physiology of reading in Restoration England, Adrian Johns recalls a story concerning the natural philosopher Robert Boyle. Finding himself with a Ã¢â¬Ëtertian agueÃ¢â¬â¢ whilst at school, Boyle was encouraged to divert his melancholy by reading romances, which far from curing him, Ã¢â¬Ëunsettled his thoughtsÃ¢â¬â¢, and as Johns concludes, the Ã¢â¬Ëeffects of reading those romances [Ã¢â¬ ¦] proved permanent, and Boyle simply had to live with themÃ¢â¬â¢. To a modern reader, the prescription of a written romance as cure for a physical ailment seems bizarre, but such an example serves to illustrate the eighteenth-centuryÃ¢â¬â¢s continued anxieties surrounding the behavioral effects of reading upon the reader, illuminating to us the invested belief in the ability of words and language to perform action or enact change in some way. Since the seventeenth century, private reading had become increasingly normalized as puritanism placed an emphasis on priv ate devotion to God, and the picture of the private reader that emerged at this time was one Johns describes as Ã¢â¬Ëintimate involvement of the reader with the textÃ¢â¬â¢, and a picture Ã¢â¬Ëwith far-reaching implication for this and later periods in its emphasis on the potential hazards of that involvement.Ã¢â¬â¢ Such Ã¢â¬ËimplicationsÃ¢â¬â¢ can be detected in the conversion narratives of the eighteenth century, in which words and turns of language are accredited with a huge amount of actual power over events and people, but most particularly over the body and whole being in relation to God. George Whitefield and William Cowper, though writing years apart, both produce narratives that hold up biblical and religious language as the saving grace to the individual reader or speaker in danger of erring against God. Outside of sermons and church, God can be found to the individual in the Bible, and thus biblical language unites and connects man to God, containing both the r eader, (by the process of their reading), and God (contained in the text) simultaneously. By this standard, religious and biblical language in the conversion narrative becomes performative, a notion J.L Austin explores in his lectures on words Ã¢â¬ËdoingÃ¢â¬â¢ things: Ã¢â¬Ëto utter the sentence [Ã¢â¬ ¦] is not to describe my doing or to state that I am doing it: it is to do itÃ¢â¬â¢. In other terms, both WhitefieldÃ¢â¬â¢s A Short Account of GodÃ¢â¬â¢s Dealings with the Reverend George Whitefield and CowperÃ¢â¬â¢s Adelphi detail the importance of using language in the Ã¢â¬ËrightÃ¢â¬â¢ way for salvation, and the consequences of carelessness or irresponsibility with language, perceiving language as an active mode, or bridge, through and over which one is able to unite the self to God. Isabel Rivers, writing on the language of religion between 1660-1780, addresses two crucial shifts which she believes took place in the period, the first being Ã¢â¬Ëan emphasis in Anglican thought on the capacity of human reason and free will to co-operate with divine grace in order to achieve the holy and happy life.Ã¢â¬â¢ the second is Ã¢â¬Ëthe attempt to divorce ethics from religion, and to find the springs of human action not in the co-operation of human nature and divine grace but in the constitution of human nature aloneÃ¢â¬â¢. In short, the responsibility of the individual in reconciling with God is great in this period. With print culture on the rise in the eighteenth century, literature of all kinds was increasingly becoming available to those it hadnÃ¢â¬â¢t been before, namely women and the lower classes. As James Raven notes, some attempts to control this were made by making libraries and library subscriptions expensive or exclusive: Ã¢â¬ËAs both radicals and c onservatives emphasized, knowledge was power. Prints and books and book furniture and libraries were the protectors of that power Ã¢â¬â a power not to be abused and not to be widely sharedÃ¢â¬â¢. However the conversion narrative, as instructional literature, took a different stance of instead guiding reading and consumption of literature and encouraging the idea that the only important Knowledge is that of God and Christianity. WhitefieldÃ¢â¬â¢s narrative for instance suggests that God is latent in everybody, though one might not realize it: Ã¢â¬Ëbut he who was with David when he was following the Sheep big with young, was with me even hereÃ¢â¬â¢. Establishing this as so, he goes on to reveal that in the midst of his ungodly and irreligious behavior, some words come to him: Ã¢â¬Ëin the midst of these Illuminations something surely whispered , Ã¢â¬Ëthis will not lastÃ¢â¬â¢Ã¢â¬â¢. Here, we see Ã¢â¬ËilluminationsÃ¢â¬â¢ in parallel with a Ã¢â¬ËsureÃ¢â¬â¢ w hisper, painting even the Ã¢â¬ËwhisperÃ¢â¬â¢ of words as more solid here than the illusory life he is leading. Thus we see the first nudge in WhitefieldÃ¢â¬â¢s narrative towards a more Godly life, brought about by a voice that enters into his mind from an apparently unknown source. This anonymity is another pointer towards WhitefieldÃ¢â¬â¢s shrouded goodness, as his actions and devotion to God are not enough for him to connect with God as of that point, and we see that or words without thought behind them are not enough to bridge a way to God. Indeed, to clarify this further, CowperÃ¢â¬â¢s narrative places particular stress on the idea of some words or language as unreachable or incomprehensible, most particularly in the case of prayer: Ã¢â¬ËI then for the first time attempted prayer in secret, but being little accustomed to that exercise of the heart and having very childish notions of religion, I found it a difficult and painful task and was even then frightened at my own insensibilityÃ¢â¬â¢. It is clear that the language of prayer carries a great deal of weight and importance here, as it is described in physical terms as Ã¢â¬ËdifficultÃ¢â¬â¢ and Ã¢â¬ËpainfulÃ¢â¬â¢ to merely produce the words he desires. This can be explained in the same terms as WhitefieldÃ¢â¬â¢s inability to listen to, or detect the importance of the whisper he hears, as CowperÃ¢â¬â¢s whole being is described in very clear terms as uncoordinated: his notions of religion are Ã¢â¬ËchildishÃ¢â¬â¢ and his heart is quite literally unab le to partake in the prayer. What emerges then is a need for religious language, and professions of duty to God, to be spoken or read in a condition in which the whole body and mind is united and in agreement. The pursuit of reading or speaking to reach God is not an act of merely reading or speaking simple words with nothing more behind them, but requires specific conditions of the self in order for them to have any effect or impact. Furthermore, it is the corporeal body and all the temptations that come along with it which creates such a barrier in both Cowper and WhitefieldÃ¢â¬â¢s narratives to religious language, and subsequently God. This is best exemplified in CowperÃ¢â¬â¢s narrative, where he recalls being: Ã¢â¬Ëhalf intoxicated in vindicating the truth of scripture [while] in the very act of rebellion against its dictates. Lamentable inconsistency of a convinced judgement with an unsanctified heart!Ã¢â¬â¢ Whilst Cowper is indeed declaring scripture as true, and verbally dedicating himself to God by this, it is stressed that again, because his body is Ã¢â¬ËinconsistentÃ¢â¬â¢ and intoxicated, his declarations cannot possibly be sincere, and most importantly, have no performative effect. Whitefield, in similar error, admits to taking measures to Ã¢â¬Ëadorn his bodyÃ¢â¬â¢ but Ã¢â¬Ëlittle pains to deck and beautify [his] soulÃ¢â¬â¢, and whilst doing so cannot find God through language. In CowperÃ¢â¬â¢s narrative particularly, though also WhitefieldÃ¢â¬â¢s, there are a number of attempts to use religious language as a crude, quick-fix way in which to prove his faith and devotion to God: Ã¢â¬ËHaving an obscure notion about the efficacy of faith, I resolved upon an experiment to prove whether I had faith or not. For this purpose I began to repeat the Creed. When I came to the second period of it, which professes a belief in Christ, all traces of the form were struck out of my memory, nor could I recollect one syllable of the matter.Ã¢â¬â¢ The notion of Ã¢â¬ËefficacyÃ¢â¬â¢ of faith immediately betrays CowperÃ¢â¬â¢s misguided practice here, much like in the case of Robert Boyle, as he attempts reading the creed in order to quantitatively prove his faith and reconnect with God. However, this simple repetition without sincerity comes to no avail, and the words on this occasion actually disappear and escape from him, burning his bridges to connect with God. We have seen then that reading or speaking the language of religion, and the Bible, whether in thought or out loud, provide neither Cowper nor Whitefield with a bridge to God whilst their thoughts, and particularly their bodies, remain disarrayed in sin and confusion. As Dr Bruce Hindmarsh highlights in his writing, with the eighteenth century revival, preaching of the gospel had been perceived as Ã¢â¬ËÃ¢â¬Å"nothing else than Christ coming to us, or we being brought to himÃ¢â¬ Ã¢â¬Ë. This gives us a good locus for looking at speaking and reading in the conversion narrative, as it emerges that personal devotion through religious language and study can only get one so far; one must also approach it in the right way in order that space can be made for God to also bridge some of the gap between himself and man. This notion is perhaps best explained with example, as we see in CowperÃ¢â¬â¢s narrative in his Ã¢â¬ËconversionÃ¢â¬â¢ moment: Ã¢â¬ËI flung myself into a chair near the window seat and, seeing a Bible there, ventured once more to apply it for comfort and instruction. The first verse I saw was the twenty-fifth of the third chapter to the Romans where Jesus is set forth as the propitiation for our sins, immediately I received strength to believe it. Immediately the full beams of the sun of righteousness shone upon me. I saw the sufficiency of the atonement He had made, my pardon sealed in His blood, and all the fullness and completeness of my justification. In a moment I believed and received the Gospel.Ã¢â¬â¢ Firstly, his approach of Ã¢â¬Ëcomfort and instructionÃ¢â¬â¢ here are crucial in priming his moment of conversion, standing in contrast to his previous desire to test or prove his fate. Such an attitude makes him unified in body and ready to receive God, and the words of the Bible suddenly become performative, allowing him to accept the Gospel, and thus the God contained within it. It is also interesting to note here that reading the words becomes an instantaneous action, happening in a Ã¢â¬ËmomentÃ¢â¬â¢ of perception, and notably the verb Ã¢â¬ËsawÃ¢â¬â¢ instead of Ã¢â¬ËreadÃ¢â¬â¢ suggests the moment of perception is the same moment as the action upon the reader. Whitefield experiences something similar, as rather than mindlessly repeating religious words or reading the Bible on a surface level, but instead reads that Ã¢â¬ËÃ¢â¬Å"true Religion was a Union of the Soul with GOD and Christ formed within usÃ¢â¬ Ã¢â¬Ë, and in parallel to Cowper, Ã¢â¬Ë a Ray of d ivine Light was instantaneously darted in upon [his] SoulÃ¢â¬â¢. Whitefield realises that his body and mind must be open to God, and his reading of this passage performs this action, allowing Ã¢â¬Ëdivine lightÃ¢â¬â¢ to penetrate his body and reconcile him with God. Cowper declares at at the close of Adelphi, Ã¢â¬Ëwhat a word is the Word of God when the Spirit quickens us to receive it and gives us the hearing ear and the understanding heart to take itÃ¢â¬â¢, neatly summarizing the role of religious language in the conversion narrative. Religious and Biblical language can hold great power in these narratives, and by their mimetic suggestion, in their contemporary world. If the individual reader is to guide not only their eye, but also their body and Ã¢â¬ËspiritÃ¢â¬â¢ to reading those words of, or about God, only then can language become performative, and work beyond the page they are written on as a mode of salvation.
Thursday, July 2, 2020
Natural selection By Charles Darwin (Annotated Bibliography Sample) Content: Name:Instructor:Course:Date:Natural selection by Charles Darwin Natural selection is the steady, non-random process where by biological traits become either less or more common in a population as a function of different reproduction of their bearers. Natural selection is a key system of evolution. It was popularized by Charles Darwin who intended it to be contrasted with artificial selection. For natural selection to operate, two biological conditions must be met. That is: the individual of a population must be different in their hereditary characters and secondly some of the inherited differences must affect chances of survival and reproduction. This concept of natural selection is a very interesting one that is appreciated by not only the scientists but also the entire human nature. This essay tries to analyze and look at the perceptions and arguments of many scholars regarding to the concept of natural selection. According to me, I agree with the concept of natural selection as argued by Darwin. The easy will look at the following academic journals and works from different authors to find their arguments towards natural selection. ANNOTATED BIBLIOGRAPHYAlter, Stephen G. HYPERLINK "http://pathfinder.utb.edu:2080/ehost/viewarticle?data=dGJyMPPp44rp2%2fdV0%2bnjisfk5Ie46bFQt6mzULGk63nn5Kx95uXxjL6nsEevpbBIr6ieTLiprlKxrJ5Zy5zyit%2fk8Xnh6ueH7N%2fiVbWtskm2qrRPtJzqeezdu33snOJ6u9e3gKTq33%2b7t8w%2b3%2bS7S7GnsUm2qrY%2b5OXwhd%2fqu37z4uqM4%2b7yhid=12" \o "Mandeville's Ship: Theistic Design and Philosophical History in Charles Darwin's Vision of Natural Selection. " Mandeville's Ship: Theistic Design and Philosophical History in Charles Darwin's Vision of Natural Selection. Journal of the History of Ideas 69.3 (July 2008): 441-465. Web. 2 December 2012. This article discusses the theory of natural selection by Charles Darwin. According to the article, Darwin has substituted the idea of special creation with the theory of natural selection, which replace d the explanatory functions supplied by the design theory creator. The concept of natural selection prompted some argumentation from numerous scholars including Abigail Lusting, Stephen Jay Gould, and John Cornell. For example, Gould analyzed how Darwin kept the phenomology and overturned the clarification of adaptive structures. Zimmerman, Michael. HYPERLINK "http://pathfinder.utb.edu:2080/ehost/viewarticle?data=dGJyMPPp44rp2%2fdV0%2bnjisfk5Ie46bFQt6mzULGk63nn5Kx95uXxjL6nsEevpbBIr6ieTLiprlKxrJ5Zy5zyit%2fk8Xnh6ueH7N%2fiVbWtskm2qrRPtJzqeezdu33snOJ6u9e3gKTq33%2b7t8w%2b3%2bS7ULCstFGzqK4%2b5OXwhd%2fqu37z4uqM4%2b7yhid=12" \o "Natural Selection: Constantly Testing. " Natural Selection: Constantly Testing. Phi Kappa Phi Forum 92.3 (Fall 2012): 15-17. Web. 2 December 2012. This article describes the opposing views to Darwins natural selection theory. Zimmerman states that three rudimentary criterion existing in every population are needed to natural selection; these are said to end up w ith evolution. The article also cites reasons behind continual skepticism towards natural selection mainly by theologians and scientists. Moore, James. Darwins progress and the problem of slavery. Progress in Human Geography. 34.5 (October 2010): 555-582. DOI: 10.1177/0309132510362932. Web. 1 December 2012. The article describes Charles Darwin as a genius who revolutionized peoples understanding of life on earth through giving explanation of natural history as the purposeless of product of directionless variation selected naturally through a perilous struggle as existence. The article states that for Darwin it was not right to compensate by moral action, and the main reason for writing Origin of Species was to undermine slaverys creationist ideologues. Brooke, John Hedley. Charles Darwin on Religion. Perspectives on Science Christian Faith 61.2 (June 2009): 67-72. Web. 2 December 2012. This article focuses mainly on Charles Darwins views and beliefs about religion. The main questio ns arising from this article are if Charles Darwins beliefs were religious or anti-religious; if his theory of evolution by natural selection was incompatible with belief in a creator and what turned him into an agnostic. According to Brooke, it is vital if these questions are answered in a balanced way because the authority of Darwin and examples are ever summoned to justify theological claims and metaphysical claims that go far beyond the details of his evolutionary biology and that expressed by his descendants. Ruse, Michael. What Darwin's Doubters Get Wrong. Chronicle of Higher Education 56.26 (12 March 2010): B6-B9. Web. 3 December 2012. This article gives the overview of various works by the academics doubting naturalist Charles Darwin&rsq...
Tuesday, May 19, 2020
I. With this quote from Capital I, Marx is talking about the components required for the development and perpetuation of capitalism. The main components of this quote are centralization, the cooperative form of the labor process, and the transformation of instruments of labor. Centralization has a long history and grew out of the feudal period. The cooperative form of the labor process has to do with the social character of capital, involving many workers and machines in various geographic locations. The transformation of instruments of labor refers to the fact that machines themselves are not capitalistic, but can be converted into capital, depending on how they are utilized. All of these components contribute to the existenceÃ¢â¬ ¦show more contentÃ¢â¬ ¦Marx explains in Chapter 26 how serfs became Ã¢â¬Å"Free labourers, in the double sense that neither they themselves form part and parcel of the means of productionÃ¢â¬ ¦nor do the means of production belong to them.Ã¢â¬ The positive freedom that this excerpt refers to was that the workers became free to choose their exploiters. The negative freedom was that they became separated from the means of production. They no longer owned what they produced. In essence, the peasants lost their land and their ability to survive economically. The freshly unemployed were forced to embrace capitalism. In terms of centralization, land previously owned by the peasants became concentrated in the hands of a few large landlords, which was the prelude to the formation of the working class. Marx says that this system of centralization and expropriation developed on an Ã¢â¬Å"ever extending scale.Ã¢â¬ By this, he means that the transformation of the feudal system led to a more modern form of capitalism in which there was continuation of centralization and the creation of the proletariat and the bourgeoisie. The cooperative form of the labor process came about soon after the abolition of the feudal system and the creation of a new group of wage-laborers. In contrast with the feudal era, there was a considerable amount of scientific and technological innovation which involved a geographically connected division of labor. ThisShow MoreRelatedThe Drawbacks Of Globalization920 Words Ã |Ã 4 PagesYou either hate it or you love it. Globalization. Has its benefits and has its drawbacks. Do the benefits overturn the drawbacks? Benefits include the spread of new culture, jobs, diversity, as well as careers. 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According to the book, sociology is the scientific study of human social relationships, groups, and societies. Basically, this science focuses of humans and their relationships, unlike the other sciences. ItÃ¢â¬â¢s crazy to think that a science would even focus on how we interact. This is called social embeddedness, how different forms of human behavior shapes our social relationships. For example, politics, if one of your best friends says
------------------------------------------------- Unit 7. ------------------------------------------------- Dada Vs. Walter Benjamin: What value does Dada have in context of Walter Benjamins The Work of Art in the Age of Mechanical Reproduction? ------------------------------------------------- Martin Hannon ------------------------------------------------- Martin Newth ------------------------------------------------- B.A. Photography, Year 2. ------------------------------------------------- ------------------------------------------------- ------------------------------------------------- I have often been attracted to both the visual aesthetic, critical standpoint and to some extent the theory of artists Hannah Hoch and KurtÃ¢â¬ ¦show more contentÃ¢â¬ ¦Although Walter Benjamin and Dada are contemporaneous, by the time Benjamin wrote his essay (1936), Dada was being purged from Germany by the political events concerning Hitler and the Nazi party, which considered Dada degenerative art. The year after the essay was published Dada was included along with many other forms of modern art in their Entartete Kunst (degenerative art) exhibition, which aimed to defame modernism as a conspiracy against German decency: Schwitters fled to Norway the same year, likewise, Walter Benjamin (being an assimilated Jew) had left Germany in 1932. For this reason, it is important to remember political context when examining Benjamins essay. ------------------------------------------------- He discusses his concerns with film are that Ã¢â¬ËQuantity has now become qualityÃ¢â¬â¢, that Ã¢â¬Ëthe masses are looking for distraction whereas art calls for immersionÃ¢â¬â¢ and warns us that Ã¢â¬Ëreception in a state of distraction, which is increasing noticeably in all fields of art and is symptomatic of profound changes in apperception, finds in film its true means of exerciseÃ¢â¬â¢ ------------------------------------------------- Ã¢â¬ËMankind, which in Homers time was an object of contemplation for the Olympian gods, is now one for itself. ItÃ¢â¬â¢s self-alienation has reached such a degree that it can experience its own destruction as an aesthetic pleasure of the first order. This is the situation of politics which Fascism is rendering aesthetic. Communsim responds by politicizing
Wednesday, May 6, 2020
CamusÃ¢â¬â¢s Political Writing/Career Through his political writing, Camus expresses a variety of philosophical ideologies that are in many ways similar to those expressed in Ã¢â¬Å"The Stranger.Ã¢â¬ In the writing, Camus explores various ideas that are reflective of how society appears to him. * 1943 Joined a French resistance called the Ã¢â¬Å"CombatÃ¢â¬ who opposed the Nazis. Had an underground newspaper; Camus became the editor, under the name Ã¢â¬Å"Beauchard,Ã¢â¬ criticized French collaboration with the Nazis Ã¢â¬ Now the only moral value is courage, which is useful here for judging the puppets and chatterboxes who pretend to speak in the name of the people...Ã¢â¬ Ã¢â¬â written in the newspaper The content usually tried to convince people to act with strict moralÃ¢â¬ ¦show more contentÃ¢â¬ ¦2. People should Ã¢â¬Å"carefully weigh the price that they must payÃ¢â¬ and Camus is debating the idea of whether through world war, conflicts will actually be resolved once and for all; that if even after Ã¢â¬Å"several generations of sacrifice,Ã¢â¬ they will not come closer to a world society. In Ã¢â¬Å"The Stranger,Ã¢â¬ Meursault shows utter indifference to the man he had murdered. He did not consider the possible consequences before he shot the man, and simply instinctively kills the Arab without much consideration for what he himself would end up as. Camus explores the idea of existentialism; the role that man plays, and that he is responsible for his own actions, in the midst of a meaningless and empty world. From the ideologies expressed in Ã¢â¬Å"Neither Victim nor Executioner,Ã¢â¬ it seems as though Camus purposely made Meursault blind towards weighing the price h e would have to pay upon murdering the Arab, and thus places focus on the process of his realization. The war can be thought of as a parallel to the physical fight that Meursault and the Arab engaged in; the ultimate conflict was not solved through murder and physical action. Society still remained the way it was, and instead of Meursault changing the views of society, he was instead forced to submit to it. * Camus wrote for Ã¢â¬Å"LÃ¢â¬â¢Express,Ã¢â¬ from 1955-1956. This was a French magazine that opposed the war in Algeria, and also the use of torture. Similar to this, Ã¢â¬Å"Reflections on the GuillotineÃ¢â¬ Show MoreRelated Albert The Absurd Camus Essay1071 Words Ã |Ã 5 PagesAlbert The Absurd Camus Ã¢â¬Å"Albert Camus is one of the most likeable and approachable of the mid-twentieth-century French authorsÃ¢â¬ (Brosman 10).This is quite a compliment for Camus, but most would agree. In France, Albert is known for his many books, two which have made the French best-sellers list. His works are often read and studied in French secondary-school class rooms, introducing a countless number of students to his pieces each year. Camus also holds the high honor of receiving the NobelRead MoreThe Plague By Albert Camus2232 Words Ã |Ã 9 PagesNon-American Author Research: The Plague by Albert Camus The Plague by Albert Camus is a novel that forms themes around human suffering, greed, and religion. Although, most of the cultural points in this novel are based off of the authors own traditions and culture, the major things to focus on are the differences between history, culture, and religious beliefs between the novel and Oran, Algeria. 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It shows forth the assumption that analysis is fruitful to understand a text and it enhances our appropriation, comprehension and understanding of the text. Literature is a linguistic work of art. With
Saul Bellow, The Old System ÃâThe Old System is, by no means a simple story. Even though at first sight we are blinded by the superficial facts, after reading it a couple of times the simplicity of the action reveals its hidden features. It is a story about the integration of the Jewish in the American society; it is also a story about life and death but, above all, it is a story about emotions. Regarding structure, the story is told in third person by a narrator who tells the events as seen or remembered by a character. The language used by Bellow is simple. The major part of the story is formed by many short and, sometimes, incomplete sentences and phrases. However, those few words are enough to understand what is going on: Winter.Ã¢â¬ ¦show more contentÃ¢â¬ ¦In that sense, we can see that all the characters are affected by the change. None of them remains impassible to the changes; even though they respect and keep their costumes, they cannot prevent some things to change: the synagogue loses its purely Jewish character and it acquires the American Christian style and even the rabbi is not Ãâorthodox enough for Isaac who insists on holding on to the old traditions. Every character has a different way of undergoing the process. Some adapt and some refrain from getting ÃâAmericanised. Isaac and Tina are a very good example of this. Tina, and Isaacs relatives in general, on the one hand, keep the old immigrant style (321) and do not do much to integrate and succeed in the new country. Isaac, on he other hand, tries hard to succeed but, at the same time, he would never sacrifice his costumes because of his goals. On the contrary, the better he does, the more traditionalist he becomes. This opposition, however, does not only appear between characters but also within them. Isaac, for example, represents the encounter of two worlds. He works hard to adapt to the new society however he cant leave his culture behind, he integrates in society but, at the same time, he becomes more and more isolated because of his character. The past, and life itself, are other important themes here because the story is build upon memories and images of the past which areShow MoreRelatedThe Old Private Pension System1012 Words Ã |Ã 5 PagesThe old private pension system was created in the 1920Ã¢â¬â¢s and expanded throughout the 30Ã¢â¬â¢s and 40Ã¢â¬â¢s (McDonnell). Private pensions were considered one of the three income sources for retired elderly. Originally, private pensions had defined benefits. The employer and employee would agree to a percentage of salary that the employee would receive from the company annually during retirement. Contractually obligated, this placed the liability onto the employer. 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Question: Discuss about the Ethics for Professional Accountants Assume. Answer: Situation 1 It may seem that Section 120-1, APES 110 may be violated but on close scrutiny it becomes clear that there is not violation of the code. This is because it is highly likely that the two investors in the limited company may not be aware of each other. As a result, there is no conflict of interest since there seems be no relation between the business interest of Able and Marshall. Hence, Able can continue to provide audit services to Marshalls company without any loss of independence. Situation 2 As per the relevant details, Baker offers to the new client a proposal by which the taxpayer could pay a substantial amount of tax in the previous year tax filings. This aspect has been overlooked by the client but Baker demands a 50% of the total tax saving as fee for this which is agreed to the by the client. Clearly, the behaviour of Baker is in violation of professional behaviour in line with section 150. Additionally, it is imperative that the member must not be overly driven by fees which are being violated here as the model guidelines for fees charged for the services provided as highlighted in Section 240 of the APES ethics code are not being followed. The firm must have internal policies with regards to the fees specifying the maximum fee chargeable which would act as a safeguard in the given condition (APES, 2010). Situation 3 As per, Section 150-2, the members while marketing and promoting themselves must not make tall claims about the services and prices which cannot be verified. However, Contel releases an advertisement in the newspapers promoting the services offered by claiming that his firm is engaged with the largest 6-8 financial firms with regards to offering audit services and also makes claims about the average audit fee charged by the firm to be lowest in the city. Clearly, these claims can be verified objectively and assuming these claims are true, there is no violation of APES 110 code (APES, 2010). Situation 4 In order to avoid loss of objectivity and conflict of interest, it is advisable that public accountants do not engage in any particular business that does not go well with the professional services that they may offer. In the given case, even though Tan also has a loan business while offering professional services, but still there is no conflict of interest as Tan does spend any time with the loan business and also there is segregation of staff members (APES, 2010). Situation 5 Since Elbert has not realized that the mutual fund company in which she owns substantial shares has increased their investment in the largest audit client of hers, hence there would be threat to the independence of the auditor i.e.Elbert and thus leads to violation of 120-1 of APES ethics code. This is because there is a potent conflict on interest in the given case since during the audit if there are irregularities and Elbert gives a qualified remark in the audit report, then the stock price of the company would tumble which would have adverse effect on the valuation of Elberts share in the mutual fund company whose valuation would also go down. Thus, it is highly likely that Elbert in the given case would issue a unqualified audit report. Hence, Elbert should be required to make an undertaking that she does not have any direct or indirect ownership in the company to avoid the conflict of interest and hence act as a safeguard to prevent the situation from arising (APES, 2010). Situation 6 In the given situation, there is the threat of self review and familiarity in accordance with Section 200 of APES 110 code which tends to result in compromised actual independence. This is because Finigan is not only acting as the auditor but also as the offer book keeping services and tax return. Additionally, she seems to have a very close relation with the client which leads to the violation of Section 120-1 of the APES ethics code. In this case, there is a possibility that audit risk is high especially the detection risk since Finigan would audit the financial statements and other records prepared under her own guidance.In this regard, the audit firm should have a strict internal policy whereby the same person should not be responsible for providing both auditing and accounting services thus acting as a safeguard in such situations (APES, 2010). References APES (2010), APES 110 Code of Ethics for Professional Accountants, APESB Website, [Online] Available at https://www.apesb.org.au/uploads/standards/apesb_standards/standard1.pdf [Accessed April 27, 2017]