Corporate social responsibility

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Corporate and social Responsibility

It has been said that companies have a corporate social responsibility, that is that they are

"accountable for any of its actions that affect people, their communities and environment". This extends to many areas, including but not excusive to business ethics, the environment and the community well being. Companies hold the power to greatly affect those around them, in both positive and negative ways.

One example of this is Local Economic Development. This is when a company invests in an area with encouragement from the government, through local authorities (i.e. county council). If an area is in decline, facing issues such as high unemployment and its knock on effects, such as crime and deterioration, then the government employs the help of business organisations. The government has its own budget for regeneration, yet it is not normally enough on it's own. Through incentives such as a reduction in business tax, provision of land and infrastructure they encourage businesses to set up in these declining areas. The expected benefits of this are positive multiplier effects. If there was an increase in employment through a new business, there would be more cash in the local economy. Increased spending could (and hopefully would) trigger more demand. This could then lead to even further employment in the area to cope with the demand. If events continued in this fashion the area could see itself out of an economic decline, attracting people from outside of the area to spend within it. Benefits from this can be an even further improved infrastructure, public services and an increase in house prices. However, this development and improvement only happens through government intervention. Companies do not, in general, do this off their own back, even though the benefits to society are numerous. Instead companies often choose better developed areas, which can contain similar companies. An example of this is Silicon Valley, known for its extensive list of information technology companies. Through basing itself in such an environment, a business can add prestige to its reputation, as general public opinion of such areas is normally very positive.

Trans-national corporations can have similar effects, such as positive multiplier effects, but it is a very different form of enterprise. Trans-national Corporations, or TNC's, have operations, mainly manufacturing , situated in a different country, which is normally a lesser economically developed country. The main reason for this is the lower cost in wages, as local wages are much less than western wages. Companies such as GAP, Nike and Reebok partake in such activities, choosing eastern countries such as Thailand, Korea and India. Again, they are offered incentives, such as tax breaks, but in this instance the government provides these to be more favourable than the other potential countries. These manufacturing plants create employment that may not have been previously present. This also can create positive multiplier effects in the local area. Some companies, such as Nike, have set up schools within their plants, to provide general education for their workers. This can increase the human capital of the area, making people more employable for the future. These are the positive sides of direct foreign investment, which show the existence of some social responsibility. There are, however, negative effects which show a lack of social responsibility. The fore-mentioned companies have been the long standing subjects of issues such as child labour, poor safety standards and abuse of workers. This has happened to such an extent that hundreds of thousands of people demonstrate annually (May Day rally) in protest to the methods employed, and that is just the United Kingdom. Through the presence of these large companies, smaller local companies can find it harder to survive. Because companies conduct a large amount of their business in the foreign currency they must then convert it to their own domestic currency (normally U.S. dollars) before depositing the funds back into the company. The sale of large amounts of the foreign currency can severely devalue it, as a surplus can then exist for which there is no demand. The use of child labour has been a highlighted issue for TNC's. Companies again including Nike and Reebok have been found to be employing children as young as 1, with many aged 14 to 15. For this they received much criticism, and have since introduced new working standards to adhere to proposals from the Fair Labour Association. Many people are so strongly opposed to the use of this type of labour that hundreds of thousands protest against it, at the annual May Day Rally. It is quite easy to apply western standards to the eastern countries that these factories are present in, which raises the issue of whether people should. Social perception differs in the east, and so do social practices. Many of these countries live in a society where the young look after the old, meaning they are the ones who work and earn wages for the family. If the TNC's were not present in the country the young would still be working, just not in factories. The main area of employment in LEDC's is agriculture, which is where they might have worked. Others are not so luck and can find themselves working in illegal enterprises, such as prostitution and drug trafficking. Through the presence of TNC's people are given the opportunity to make an honest living. Overall these companies display a realisation of responsibility towards others, be they workers or the communities around them, otherwise known as Stakeholders.

The Stakeholder theory states that organisations have a duty of responsibility to all those who have a stake in the business. This extends from the workers, to the consumers and to those in the surrounding communities, even their effects to world as a whole (such as pollution).

Concern for the environment is a growing issue, with businesses being targeted for their environmental stances. The main problem for organisations in "Keeping Green" is that it isn't always cost effective. To produce less pollution can involve spending more money, which businesses are never keen on. One attempt at controlling emissions was the Kyoto agreement. Roughly it entailed the issuing of pollution credits, which allowed countries a quota on how much pollution they could produce. Any spare credits that were unneeded could be sold on to other countries. Subsequently the United States bought up these spare credits, allowing them to legally produce at times up to 70% of the worlds pollution (mainly emissions). The next nail in the coffin for the Kyoto agreement was when George W. Bush took power. Shortly into his term he announced that the U.S. would no longer adhere to the agreement as it "was not in America's economic interests". With the U.S. being the largest producers of pollution, it was a mute point whether other countries continued to abide by the agreement or not.

Although implementation of environmental policies for organisations is initially not cost effective, more and more are realising the long term benefits. Consumer preference in modern society is leaning towards environmentally friendly companies, with consumers now often choosing ozone and eco-friendly products over those which aren't. Observing public concern, companies are now changing their ways. Annual reports for most companies now contain information on their environmental policies, including their implementation. Although costly to implement, environmentally friendly systems can be said to be wise economic decisions in the current market, meeting consumer demands. There is a potential flaw in this though. If extra business is not generated to a suitable level after investing in an environmentally friendly system, costs to the business can rise. Increased costs can lead to drop in quality, lower wages and even unemployment. These possible eventualities would not reflect well of showing corporate social responsibility, so it remains a tightrope for businesses.

Overall, in the modern business world companies are making more and more of an effort to fulfil moral obligations to all stakeholders and the earth itself. There is still much room for improvement, and many issues that still need addressing (such as sexism, racism and many other forms of prejudice) but the general impression is that the wheels are turning, albeit slowly.

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George Herbert's Chirstian Interpreation of Plato

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Herbie Adopts Augustine with Gusto

Perhaps due to his primarily ecclesiastical lifestyle or to the quite intensity of his works in comparison to his contemporaries, George Herbert receives notably less attention as a metaphysical poet than others of the school such as Andrew Marvell or Herberts famed patron, John Donne. The metaphysical poets came into prominence in the seventeenth century as a loosely defined group of artists who concerned themselves with the recondite experiences of human nature, such as love, sensual pleasure, and in Herberts case especially, mans relationship to God. Herbert reserved his poems subject almost entirely to the holy and within his work can been seen a deep understanding of the history of religious philosophy. Notably so is Herberts debt to Saint Augustine of Hippo, whose late fourth century work, Confessions, had been at the time (and continually persists to be) a heavy influence on Christian, especially Catholic, doctrine. Augustine has enjoyed such longevity, and would have been particularly enticing to a metaphysic like Herbert, because his work is conceptually philosophic and personally unabashed in its attempts to discuss the scriptures. As the poem, Easter-Wings, will confirm, George Herbert was greatly informed by Augustines conception of evil, use of Platonism, and practice of devotional humility.

Herberts Easter-Wings seems to be indebted and synchronous with Augustines teachings, and this also includes the title itself. Easter-Wings is the verbal marriage of Augustines overarching theological belief that combines Christian piety with Platonic ideals. The use of the word Easter connotes the Christian belief that Jesus Christ ascended from his earthly embodiment to into the realm of the Godly, while the positioning of wings in the title suggests the mode with which such ascendancy is possible. Herbert is not referring to the actual event of Christs body rising from the tomb, but rather the concept that religion allows one to make the transgression from the material world into the spiritual. A set of wings was the device that Plato used to symbolize the soul of man getting to close to the forms. Plato aptly defines this concept in the Phaedrus

The wing is the corporeal element which is most akin to the divine, and which by nature tends to soar aloft and carry that which gravitates downwards into the upper region, which is the habitation of the gods.

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(Phaedrus, 46e)

The truer a man is to the concept of the forms the further he can rise in their approximation. With the title Easter-Wings, Herbert is paying homage to the fusion that Augustine heralded in Confessions; the realization that Platos description of the forms can reverentially translate into the Christian devotion to God.

In Herberts first stanza there is a strong Augustinian influence in his description of mans fall from grace. The stanza seems to be rather specific in aim; Herbert is explaining why sin, or evil, exists in mankind if God createdst man in wealth and store. Herbert explicates that no inherent evil force exists, but that free will has allowed man to turn away from his inborn wealth, instead decaying more and more,/ Till he became/ Most poor. A poetic reading of Herbert depends on enlarging the brief concept that he presents through allusion or association, to which Augustines treatment of evil seems to be most appropriate. Augustine founded his understanding of evil, on the fact that whatever is, is good; and evil, the origin of which I was trying to find, is not a substance, because if it were a substance, it would be good. (Confessions, Book VII 1) As Herbert relates in his poem, Augustine believes that since God is creator he only can create the good. Therefore evil is mans decay [Herberts use of this word may be a reference to Augustine who said even those things that decay are good (Book VII 1)], or as Augustine elucidates, evil is, not a substance but perversion of will when it turns aside from you. (Book VII 16) In Augustines definition of evil, that which is responsible for mans fall from grace, he is counteracting to the Manichees notion to which he once subscribed. The Manichees believed that evil is a separate entity that battled God for dominance; a theory that is in direct opposition to Augustines belief that God created all and therefore, all must be good. Instead of the Manichee version of evil, Confessions applies the concept of human freewill, which when used against the will of God merely removes mankind from its original goodness. In Easter-Wings, this concept is wholly applied in the first stanza, showing that Herbert, if not directly taking from Confessions, has been inundated with the Augustinian notion of freewill and evil.

In the fourth stanza of Easter-Wings is the direct application of platonic imagery into the Christian notion of salvation. Herberts use of the phrase, I imp my wing on thine [your wing, God] is a direct reference to Platos notion of the winged soul. He uses the of the word imp in both the sense to repair a wing and to improve flying capability. By practicing the will of God one can improve the ability to approximate him. This directly ties into Plato notion that when adhering to the forms and not to the earthly representation of them, the quills of the feathers swell and set to growing from their roots under the whole form of the soul. (Phaedrus, 55c) The notion of the winged soul being most akin to the divine is the work of Plato; however, Herbert is using the Augustinian adoption of the concept into the Christian landscape. Augustine is candid about the effect that the Plato school of thought had on him, as explains he procured

Some of the books of the Platonists, translated from Greek into Latin. In them I read - not, of course word for word, though the sense was the same and it was supported by all kinds of different arguments.

(Book VII )

Augustine is careful not to have read the books word for word, meaning that he did not interpret them as a separate religion or belief system, but rather the Platonic ideas were congruent with the Christian. Confessions gives consent for Christianity to use the Greek philosophies, as Augustine does freely throughout the book with his references to the Platonists. As is clear in Easter-Wings, Herbert is the successor to Augustines acceptance of the Greek abstraction of the soul.

Although Herbert is beholden to Augustines version of Platonism, and Augustine is beholden to Plato himself, the two Christians have similarities outside the ancient context. Herberts apparent metaphysical devotion to God is aptly stated in the fourth stanza when he writes, Affliction shall advance the flight in me. The word affliction in this sense can be understood in its now-defunct definition of humbleness. Herbert renders that in order to advance the flight in me, or become closer to God, the most significant action a Christian can take is to show humility. This appears to be mainstay in Christianity, especially in Catholicism, yet the treatment that Augustine had given the topic of humility some twelve centuries prior to Herbert was incalculable to the influence it would have on the religion as a whole. Herberts conception of Christianity would have most likely have been derived from Catholicism, since the Church of Englands conversion to Anglicanism from the Roman Church had only been in place for a century. The impact that Saint Augustine had had on Catholicism, both in his own age and the following years can be implied by the reverence in which his works are held in, especially Confessions. Augustine did not originate Herberts conception of salvation through humility; however, as an early and fervent exo-biblical reference to the practice, Confessions served as a popularization of the now accepted aspect of religion. When Augustine addresses God, he does make salutations in an assured or loving way, he speaks with the manners of a lowly servant, O my God, whose high majesty is the measure of my lowliness… man is nothing unless you remember him. (Book XII 6) A connection can be made between Herberts belief that humbleness is the path to God and Augustines seminal writings of the Catholic Church praising such humbleness.

George Herberts short yet masterly elegant Easter-Wings goes beyond a mere devotional to God, it expounds itself in historic religious philosophy in order to put a sense of rationality within the praise. As a metaphysical poet, Herbert finds it essential to investigate the phenomena of religion and not merely adhere to Christianity as a standard practice. To do so would be to cheapen the religious experience. By carefully following Augustines arguments, a sense that Christianity is a rational religion is derived. Furthermore, this rationality, as touted by Augustine, is not solely a Christian tradition, but has extended back to the teachings of the Greeks, adding a distinct sense of the archetypal into mans conception of religion.

Please note that this sample paper on George Herbert's Chirstian Interpreation of Plato is for your review only. In order to eliminate any of the plagiarism issues, it is highly recommended that you do not use it for you own writing purposes. In case you experience difficulties with writing a well structured and accurately composed paper on George Herbert's Chirstian Interpreation of Plato, we are here to assist you. Your cheap custom college paper on George Herbert's Chirstian Interpreation of Plato will be written from scratch, so you do not have to worry about its originality.

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Contract Law

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Business and Company Law Coursework Assignment Problem

Agreements have four essential formalities that must be fulfilled in order to create a binding contract, these being offer, acceptance, consideration (it would appear that all the deals have consideration as bargaining has taken place in each of them) and intention. In the case of Wajid and his mobile phone, each of these factors must be investigated in order to come to an accurate conclusion of whether or not he does have a binding contract with any of the companies in question.

First, in the case of Telecom, it is necessary to consider whether there has in fact been a binding contractual agreement, looking at offer and acceptance. An offer is the expression of the intention to be potentially bound on certain circumstances made by the offeror (the person who makes the offer), Telecom. This appears to be the case with the Telecom statement that, ' unless we hear from you otherwise, we will renew your contract automatically on your renewal date.' In saying this Telecom are putting forward their terms with which they intend to be bound in contract without further negotiations with the offeree (the person to whom the offer is made). However, the question is raised here as to whether this is an offer or merely an invitation to treat? By using the phrase, 'unless we hear from you otherwise,' it is implied that Wajid is obligated to contact Telecom if he chooses to reject the stated terms, and therefore negotiations are being invited whereby Wajid can accept or reject as he pleases, this being the theory of an invitation to treat. (Fisher �v- Bell 161 )

In a case that implies invitation to treat, the customer has the opportunity to accept or reject as he pleases, thus, until the offeree has communicated the acceptance through his conduct there can be no binding agreement. (Carlill �v- Carbolic Smokeball Company 18 ). Without communication, whether it be oral or written the offeror cannot possibly know whether the terms of contract have been accepted, the result being that it is not binding. In the case of Wajid, no form of communicated acceptance has taken place meaning that the contract with Telecom has not been accepted is therefore is not a binding contract. Telecom have attempted to initiate discussion of terms with the statement, 'unless we hear from you otherwise,' but this invitation to treat cannot be accepted as Wajid has been invited to make Telecom an offer which he can accept or reject as he chooses rather than, as already stated, Telecom making any offer to Wajid. Telecom are also imposing a positive obligation to make Wajid refuse the contract terms and this is unfair towards the offeree

The argument against this could be that Wajid and Telecom and involved in a course of dealing i.e. Wajid makes payments to Telecom each month meaning that acceptance can be assumed through the previous contract and there need be no obligation for acceptance again as the two are already bound. The judge of the case would determine as to whether the two parties do have a significant course of dealing. By judging this a course of dealings, on the other hand, would imply silence as acceptance on the part of the offeree and this is very unlikely in a bilateral contract (a promise in return for a promise) such as with the case of Wajid since acceptance is being presumed and not communicated (Felthouse �v- Bindley 186 ). However, if it is judged that there is no course of dealing then it would suggest there has been no communicated acceptance between offeror and offeree.

Second comes the case of Savaphone Ltd. When Savaphone, the offeror, quote Wajid a price for his contract they have put an offer to him but Wajid's response of, ' I'd be a fool not to sign up with you,' does not imply acceptance as he is simply stating a fact rather than literally accepting the offer i.e. as no point does Wajid say that he is going to accept Savaphone's contract offer. Also, Wajid's telephone conversation could be seen as an invitation to treat. The salesperson lays down the terms for Wajid in the quote but invites him to accept or reject as he pleases. A quote cannot be used as an offer. There is no firm offer of a contract until Wajid receives the documentation on 4th October.

The documentation sent out by the offeror is a direct expression of intention to be bound by certain circumstances i.e. contract terms. Once Wajid has signed and posted the documentation, he is bound to those terms under the postal rule or postal acceptance. This rule is an exception to the general rule that acceptance must be communicated in order to be effective. When a posted acceptance, such as this documentation, it is effective as and when it is posted ( Adams �v- Lindsell 1818 ). A letter is considered to be posted when correctly stamped and posted to an official letter box or Post Office. Therefore, as soon as Wajid has posted the documentation he has accepted the proposed offer from Savaphone Ltd. Although the case study does not actually say that the documentation contained an offer towards Wajid it is likely that it did due to the fact that the offeree only had to sign the paperwork and no counter-offers are mentioned e.g. he would be asked to sign to show his acceptance of the contractual terms. Wajid is showing an obvious intention to enter into a binding contract with Savaphone Ltd.

There is also no case with Savaphone for the revocation of postal acceptance. This is to say that at any time until acceptance the offeror can withdraw his offer. Once Wajid had posted the documentation, he was bound to the set terms of contract even though he telephoned Savaphone Ltd on the same day. Although this may be unfair towards the offeree ( Household Fire Insurance Co �v- Grant ) the contract is still binding as and when the letter is posted. Therefore although Wajid isn't bound to Telecom plc at this point he is bound to Savaphone Ltd.

Finally, there is the debate as to whether Wajid has entered into a binding contract with Webphone.com. The statement that,

' If you would like to take advantage of our offer, click on "OK" and we'll send out the relevant documentation'

Unlike Savaphone Ltd, where Wajid was only quoted prices implying invitation to treat, the above statement along with the conduct of Wajid manifest his acceptance to the contractual terms. By clicking "OK" Wajid is communicating his acceptance of the offer and has indicated his willingness to 'take advantage (Taylor �v- Allon 166 ).' It is not necessary to have documentation in this case as it was with Savaphone Ltd as the acceptance has already been evident in his conduct. It could be argued that this is purely an invitation to treat. The reason that Wajid clicks 'Ok' is through intrigue rather than actual acceptance of any offer. He is merely suggesting that he is interested in the suggested offer and wants to see the relevant documentation to ensure that he want to go through with it, as suggested in the Webphone statement. Wajid makes the offer to Webphone. It is more likely that, in the court, it will be judged that Wajid has accepted the offer. He has acted in a manner that can be conceived as acceptance and although there has be no official receipt of documentation, this is not necessary for an offer to be made.

The next point of reference is the fact that Webphone have claimed their quote was too low due to a computer error. As has already been discussed, Wajid is already in a binding contract with Webphone at the price they had earlier quoted. Webphone had already offered Wajid this price so were bound to him with that deal. However, if the computer error meant that there was no evidence of acceptance e.g. no evidence that Wajid has clicked 'Ok' then there may be a case for the contract not being bound. It is hard to make the case for this allegation as there is no substantial evidence that Webphone did not receive Wajid's acceptance.

To conclude, it seems that Wajid has at least one, if not two binding contracts. The postal rule provides acceptance for the contract with Savaphone and as discussed, there is no case for revocation of postal acceptance. The contract with Webphone is debatable although the conduct of Wajid throughout the dealings suggest that he is bound to a contract with the company. Common sense is likely to prevail in those circumstances and it is probable that it would be judged that Wajid does intend to enter a binding contract. There is no case for a binding contract between Wajid and Telecom plc, with there being no communication of acceptance.

References

Law for Accountancy Students Seventh Edition, Card & James, 00

Modern Equity Sixteenth Edition, Martin, 001

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Audit postulates

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Mautz and Sharaf presented an interesting idea about the postulates of auditing. In their study, they stated that the postulates were the basis, the assumptions, and the starting point for building the auditing structure. My generalization about the postulates is as follows

In my opinion, the postulates were valid in 161. This was because Mautz and Sharaf carefully conducted a study and experimented about the nature and activities of auditing before they came up with the postulates. They were pioneering philosophers and experts in the auditing field. They did use their best judgment to arrive at the postulates that were best fitted to their existing environment and situation. Therefore, I believe the postulates were sufficient to support all audit theories and satisfied the needs of the auditing field at that time.

I don't think that all the postulates are valid today. Some of them are still valid while some of them are not. The first postulate, which is "financial statements and financial data are verifiable", is still valid because there is a need of financial statements' and financial data's audit. The Securities and Exchange Commission (SEC) requires public companies to have their financial statements examined by a registered public accounting firm annually. Financial statement users rely on the financial statements to measure the results of management's performance. They rely on auditors to assure them that the financial data in the statements is unbiased, the transactions have been properly accounted for, and all relevant information has been disclosed so that their informed decisions can be made. The auditors' opinions give investors, creditors, and other users confidence in the accuracy of financial data. Today, financial statements and financial data are still verifiable through auditors' expertise in technical accounting, auditing, and knowledge of business. Current audit practices and standards reflect belief in this postulate through the uses of audit programs. That is, the auditors have to gather audit evidence, assess risks, conduct analytical procedures, develop expectations about account balances, test account balances, and assess and test internal control to proof the reliability of financial statements.

The second postulate, which is "there is no necessary conflict of interest between the auditor and the management of the enterprise under audit", is not valid today. Recently, there are many cases that show the evidences of management's influences on auditors' works. For example, Arthur Anderson audited Waste Management's 1 financial statements. The engagement team proposed adjusting journal entries for $18 million misstatements, but Waste Management refused to record the adjusting journal entries and refused to correct the inappropriate accounting practices and other misstatements. Another example, the PricewaterhouseCoopers audit team for Tyco International recommended Tyco to disclose the existence of non-interest-bearing loans in the periodic reports. However, the management refused to make the disclosure and said that the loans were not material to Tyco's financial statements. A study conducted by Koh and Woo (001) reported that the self-interests of auditors and managers are not expected to coincide, and an audit expectation gap between the two groups can be expected. These show that managements, especially big clients' managements, tend to be less cooperative with the auditors and there is possibility of necessary conflict of interest between them. As a result, current audit practices and standards do not reflect belief in this postulate. The implication to current audit practice is that the invalidity of the postulate results in the change in audit practice and the establishment of the Sarbanes Oxley Act of 00. Under the Act, the audit firm cannot perform non-audit service to its current audit client. The audit partner cannot perform audit to the same client more than five consecutive years. The Chief Executive Officer and Chief Financial Officer have to sign on the financial statements and personally take responsibility for them. The management of audit client cannot fraudulently influence, coerce, manipulate, or mislead any auditors. The audit firm cannot audit the company that has its senior management previously employed by the audit firm as an audit partner for that company.

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The third postulate, "the financial statements and other information submitted for verification are free from collusive and other unusual irregularities", is certainly invalid. The Enron, Worldcom, Sunbeam, Waste Management, Polaroid, Tyco, and other fraudulent financial reporting cases can challenge this postulate. Certain items on a firms financial statements appear to be vulnerable to fraud. Examples are the failure to record loss contingencies and asset writeoffs, the manipulation of acquisition reserves, the shifting of costs to improve current operating results, and the recognition of fictitious revenue. Therefore, current audit practices and standards do not reflect belief in this postulate. The implication to current audit practice is the adoption of the Statement on Auditing Standards No. (SAS ), Consideration of Fraud in a Financial Statement Audit. The SAS changes audit practice. It requires auditors to increase professional skepticism and to maintain a questioning mind throughout the engagement. In planning and performing the audit, auditors must set aside their beliefs that management is honest, even though they may have many years of experience with management. The changes in audit practice also includes a required brainstorming session among the audit team members to discuss the potential for material misstatement due to fraud, an increased emphasis on inquiry as an audit procedure that increases the likelihood of fraud detection, and the expanded use of analytical procedures to gather information used to identify risks of the material misstatement due to fraud.

The fourth postulate, "the existence of a satisfactory system of internal control eliminates the probability of irregularities", is not valid because the existence of a good system of internal control does not guarantee its effectiveness. The internal control usually has inherent limitations that management can override controls. Therefore, the existence of a good internal control system does not eliminate the probability of irregularities. Current audit practices and standards do not reflect belief in this postulate. The implications to current audit practice is that the auditors always need to evaluate internal controls for each client because the internal controls affect the processing of material account transactions. The auditors are required to assess control risk for each relevant assertion for each important class of transactions and account balances as a basis for planning the audit. To reduce the control risk assessment below the high level, the auditor must obtain evidence that the control structure is a soundly designed and operating effectively. In addition, the auditor is required to perform substantive procedures, including tests of details or analytical procedures, for all material classes of transactions and account balances, although the auditor may use evidence about the operating effectiveness of controls to alter the nature, timing, and extent of substantive procedures in a financial statement audit.

The fifth postulate, "consistent application of generally accepted principles of accounting results in the fair presentation of financial position and the results of operations", is valid. This is because the Generally Accepted Accounting Principles (GAAP) is a common set of standards and procedures that are generally accepted and universally practice. Although GAAP have provoked both debate and criticism, most member of the financial community recognized them as the standard that over time have proven to be most useful. Most importantly, the SEC has affirmed its support for the GAAP and required its registrants to adhere to GAAP. Current audit practices and standards reflect belief in this postulate. According to the Generally Accepted Auditing Standards (GAAS), the auditors is required to state explicitly whether the financial statements are fairly presented in accordance with GAAP. If the auditors determine that the statements materially depart from GAAP, the auditors describe the deficiencies and the dollar effects of the departure from GAAP.

The sixth postulate, "in the absence of clear evidence to the contrary, what has held true in the past for the enterprise under examination will hold true in the future", is not valid. This is because there is a danger of relying too heavily on the previous audit work. For example, organization that had a strong control environment in one year may be significantly different in the next year under new management. Current audit practices and standards do not reflect belief in this postulate. According to GAAS, the auditors should exercise due professional care and professional skepticism in the performance of the engagement. The auditors must guard against overfamiliarity with a client. When planning for the audit programs, the auditors need to consider current environments such as client's current control structure, current market conditions, competitor actions, and current economic risk as well.

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What Affects the Shape of a Volcano?

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What Affects the Shape of a Volcano?

Aim

The aim of this experiment is to see what factors affect the shape of a volcano. The factor I will change is the temperature of the magma.

Plan

I plan to use a beaker and fill it with 150cc of water. I will then place the beaker on a gauze, which is placed on a tripod. Under the tripod I plan to place a heatproof mat and a Bunsen burner. In to the beaker with water in it, I will place a boiling tube witch is half full of my magma substitute. The substance I will use instead of magma will be Phenyl-Salicylate as it has a low melting point of 4oC. I will then melt the Phenyl-Salicylate to different temperatures. I will put 1CC of the melted Phenyl-Salicylate on to a wooden board, which is covered with tin foil to make the surface smooth. The board will be set to an angle of 0o and held at that angle with a clamp stand and clamp. I will then measure accurately how far the Phenyl-Salicylate travels down the board before it solidifies. I will then repeat this times for each temperature. The temperature I will heat the Phenyl-Salicylate up too will depend on a preliminary experiment where I will see how far the melted Phenyl-Salicylate will travel at a certain temperature. For the preliminary experiment, I will set it up the same way I plan to set up my main experiment. I will use 1CC of Phenyl-Salicylate on the board and also heat the Phenyl-Salicylate up to 70oC.

Preliminary experiment results -

Temperature of the Phenyl-Salicylate (in oC) Distance the Phenyl-Salicylate travelled (in centimetres)

70 7.0

Using the results from this preliminary experiment I will heat the Phenyl-Salicylate to temperatures of 45, 50, 55, 60 and 65oC.

Safety

As with any experiment this experiment can be potentially dangerous. Because of this I will need to wear safety goggles at all times and be careful of the melted Phenyl-Salicylate, as it will be very hot. I will also have to make sure I don't spill the melted Phenyl-Salicylate on any clothing, as it will be very difficult to remove.

Prediction

I predict that the hotter the Phenyl-Salicylate, the further it will travel down the board. I predict this because for the Phenyl-Salicylate to solidify, it needs to cool down. The hotter the Phenyl-Salicylate is, the more energy is in it. To cool down the Phenyl-Salicylate must get rid of this energy therefore the more energy there is in the Phenyl-Salicylate the longer it takes to get rid of the excess energy and so the longer it takes to cool down. So the hotter the Phenyl-Salicylate, the longer it will take cool down. Over this period of time, the melted Phenyl-Salicylate will travel down the board. It will travel at the same speed as some Phenyl-Salicylate, which is of a lower temperature. This means the cooler Phenyl-Salicylate will solidify before the Phenyl-Salicylate of greater temperature. Therefore the cooler Phenyl-Salicylate will solidify further up the board and travel less distance then the hotter Phenyl-Salicylate.

Results

Temperature Distance Travelled (in cm)

Of the Phenyl- Repeats

Salicylate (in oC) 1 Average

45 15.0 15.5 18.0 16.

50 8.5 4.5 8.0 0.

55 .5 4.0 .5 .0

60 6.5 6.0 5. 5.

65 6.0 6.5 6.5 6.

Analysis

My experiment shows that the hotter the Phenyl-Salicylate, the further it will travel down the board before it solidifies. The distance the Phenyl-Salicylate travelled increased the hotter the Phenyl-Salicylate was. However the distance the Phenyl-Salicylate travelled by, compared to the distance travelled by the cooler Phenyl-Salicylate, only increased by a smaller and smaller distance each time. This proves that the hotter the magma is when an eruption occurs, the more gentile sloping the volcano will be.

This is because when I heated the Phenyl-Salicylate, energy was transferred to the Phenyl-Salicylate. This energy transfer transferred energy to the Phenyl-Salicylate molecules. This meant the molecules had more energy to move around. This means the molecules have more energy to break the bonds, which were keeping the molecules close together with the other molecules in the Phenyl-Salicylate. This all meant the Phenyl-Salicylate melted so the Phenyl-Salicylate physical state was a liquid. Because the Phenyl-Salicylate is hotter then the surrounding environment (the air), the Phenyl-Salicylate had more kinetic energy then it surroundings. Heat transfer always happens from a high concentration (i.e. a hotter area) to a lower concentration (i.e. a cooler area). Because of this Phenyl-Salicylate transferred some of the energy it had to the surroundings until it had reached an equilibrium with the air. This meant the Phenyl-Salicylate cooled down until it reached its freezing point and changed it physical state to a solid. When the Phenyl-Salicylate was heated up to a greater temperature, it has more energy and heat to transfer to the surrounding air for the Phenyl-Salicylate to reach an equilibrium with the air. This means the hotter the Phenyl-Salicylate is, the longer it will take for the Phenyl-Salicylate to cool down. This also means the cooler Phenyl-Salicylate will solidify before the hotter Phenyl-Salicylate. As the temperature of a liquid does not affect the speed of the liquid travailing down a slope enough to change this experiment, the different temperatures of the melted Phenyl-Salicylate will all travel at the same speed. As the Phenyl-Salicylate travels the same speed at different temperatures, the cooler Phenyl-Salicylate will travel less distance then the hotter Phenyl-Salicylate. This all applies to magma as well and is why the hotter the magma is, the more gentile sloping the volcano will be.

My prediction was right. My analysis of the experiment describes in more detail what I thought would happen. My conclusion supports my prediction but the conclusion has more detail about what happened.

Evaluation

This experiment went well and the result seems to be of good quality. Not much went wrong in the experiment. The equipment worked well, the experiment was simple and easy to set up and I managed to repeat the experiment a couple of times to get reliable results.

The results I got was reliable, as the experiment went well and as I had planed. The only result I got which I think is an anomaly is when I heated the Phenyl-Salicylate up to 55oC. I think this because on my graph the other results form a smooth curve, which starts to level off at the end. The result for when the Phenyl-Salicylate was heated to 55oC does not fit this curve and it is some distance away from the curve.

The experiment I did was very suitable for the problem I was set. It proved that the temperature of the magma affects the shape of the volcano. It also proved that the hotter the magma is, the more gentile slopping the volcanoes sides will be. As with any experiment, there could be changes to improve the experiment. To improve my experiment I could use a greater number of different temperatures to heat the Phenyl-Salicylate to and then measure the distance they travel before the Phenyl-Salicylate solidifies. I could have also repeated the experiment more times. Both of these changes would mean I would get more reliable and accurate results.

The results I got are sufficient to support the conclusion I stated. The results show the hotter the Phenyl-Salicylate, the further it travelled down the board. Even when I take in to account of the anomalous result of the 55oC temperature of the Phenyl-Salicylate, it still shows the distance increased with temperature. My results as well were of good quality and the only way I could of made them of better quality is to repeat the experiment many more times.

As the title of this experiment is "What Affects the Shape of a Volcano" I could do many more experiments. I could continue with the factor this experiment is about, the temperature of the magma, and repeat the experiment many more times and use a greater degree of temperatures. I could also see what factors causes the shape of a volcano. This factor could be how acidic the magma is. The experiment to see how this affects the shape of a volcano would be very easy to do. I would use the same equipment I used in this experiment again in the experiment to see the effects of the acidity of magma. I would still use Phenyl-Salicylate to represent magma, and I would still heat it up past the Phenyl-Salicylate's melting point. However I would heat the Phenyl-Salicylate up to a certain point above the Phenyl-Salicylate's melting point, for example 60oC, and I would always heat the Phenyl-Salicylate up to that temperature. I would then mix varying strengths of acids in to the Phenyl-Salicylate, for example Hydrochloric acid, sulphuric acid and vinegar. I would use the same amount of acid, and the same amount of Phenyl-Salicylate each time. I would also repeat the experiment times and get an average for the results. For this experiment I would predict that the more acidic the magma, the more steeper the volcano. I think this because the more acidic magma is found erupting from steep sided volcanoes.

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Ephedra

If you order your cheap essays from our custom writing service you will receive a perfectly written assignment on Ephedra. What we need from you is to provide us with your detailed paper instructions for our experienced writers to follow all of your specific writing requirements. Specify your order details, state the exact number of pages required and our custom writing professionals will deliver the best quality Ephedra paper right on time. Our staff of freelance writers includes over 120 experts proficient in Ephedra, therefore you can rest assured that your assignment will be handled by only top rated specialists. Order your Ephedra paper at affordable prices with cheap essay writing service! Fat Burner or Deadly Killer

In America there are millions of people who are overweight or considered obese. These people normally try many fad exercises or the newest craze diet. Unfortunately many of these people never lose any weight on these expensive crazy lose weight quick schemes. Good thing for the millions of people there¡¦s a herb called ephedra that can help you lose bodyweight without any physical activity. Many Americans everyday lose weight with the help of ephedra and now certain circles want this substance banned. Recently ephedra has come under scrutiny due to the untimely deaths of high school and professional athletes. After these tragic deaths there have been discussions on whether ephedra should continue to be a legal substance approved by the Food and Drug Administration. After extensive research the medical community has found no real substantial evidence to prove ephedra¡¦s negative effects. Ephedra is a safe product that has become a scapegoat because of the unexpected death of athletes. Ephedra is under investigation due to the increased number of athletes who have been found to have forms of ephedra in their system.

Ephedra is a natural thermogenic chemical taken from the herb Ma Huang and used in many fat burning supplement products. Ephedra helps raise your metabolism and helps boost energy levels to help the body burn fat more effectively. Athletes love ephedra because it allows them to not feel as fatigued and push beyond their normal limits. Athletes and others interested in losing weight take over the counter fat burning supplements that contain ephedra. Ephedra is a main ingredient in such high profile products as Metabolife, Ripped Fuel, Hydroxycut, and Xenadrine. Ephedra is one of the main ingredients in all of these supplements. Many fat burning products are ephedra-laced due to its great ability to aid in fat loss. The reason most people use these products is the proven ability of ephedra to increase your metabolism without any physical activity. In a recent study conducted by Harvard scientists using two groups of obese subjects showed that, ¡§Ephedra used with an exercise routine and diet cause a 50% reduction in weight loss compared to a placebo group¡¨ (Schmaltz 00). Athletes use these supplements to help increase energy levels during and after extreme workouts. So the normal person wanting to lose weight can take these supplements combined with physical activity and a healthy diet can lose weight at an amazing rate. With the increased popularity of these products has come increased pressure from the media to ban products containing ephedra.

The media has been the main source of bad publicity of ephedra-laced products. In the summer of 001 professional NFL player Korey Stringer died during a practice. Even though the autopsy confirmed, ¡§that his death was due to heatstroke, and he had no supplements in his system when he tragically collapsed on the field¡¨ (Schmaltz, 00). It¡¦s documented that Mr. Stringer took ephedra products every offseason right before training camp to trim down to playing weight. After his tragic death, ¡§the NFL was the first professional sports league to ban the use of ephedra, allowing any player that fails a random testing for ephedra to be suspended for four games¡¨ (Ephedra). Other athletic organizations have banned ephedra, ¡§The NCAA has banned the use of ephedra containing products since 17, and the Olympics have not allowed ephedra for over ten years¡¨ (Ephedra). It¡¦s crazy to think these sports organizations would ban a product without proper research and findings on what potential side effects there are from ephedra use. Recently ephedra has resurfaced this year with the death of Baltimore Oriole pitcher Steve Bechler. In this case the autopsy has confirmed, ¡§Steve died of a heatstroke but was found to have ephedra in his system¡¨ (Ephedra). The media has been eating up these stories left and right. The main problem is the media always looks for a scapegoat when it covers tragic deaths. It would seem that every time an athlete happens to collapse during a sport activity they point the finger at ephedra. Sense this is something the media always does it should be expected but the media should also be expected to print the real reason of death in these cases. The Ripped Fuel label, an Ephedra-based fat burning supplements, read clearly, ¡§Consult a physician before using this product. Do not use if you have or have a family history of heart, kidney, liver or thyroid disease, diabetes, high blood pressure, stroke, recurrent headaches depression or other psychiatric condition, glaucoma, difficulty in urinating, prostate enlargement, or seizure disorder¡¨ (Ripped Fuel). One of the main things most product labels read, ¡§consume at least 8-10 glasses of water, also do not take more then recommended dose of six pills in a twenty four hour period.¡¨ Recent articles about athletes dying usually state they have taken large amounts of ephedra supplements. Ephedra is like any other natural herb it will only benefit the user to a certain point and after that time it will produce a diminished return on results. You can relate this effect to caffeine, the longer you take it the more caffeine you¡¦ll need to take to get the effect you want. Because of this most fat burning products state ¡§use product for at least 8 and no more then 1 weeks at a time¡¨ (Ripped Fuel). So is the true cause for death the products or the one using the products. Only the medical community will really be able to tell if ephedra is truly a deadly product and should be banned.

Write my Essay on Ephedra for me

The medical community seems to be split on the issue of ephedra¡¦s adverse side effects. The list of supposed side effects of ephedra use are,

„h Tremor-shakes or simply withdrawal symptoms.

„h Gastro-intestinal distress-Usually in the form of gas, stomach cramps, and nausea.

„h Myocardial Infraction- Damage to the heart and secondary to its loss of blood supply.

„h Hepatitis-Inflammation and infection of the liver.

„h Stroke-Sudden rupture or clotting of a blood vessel to the brain.

„h Seizures-Sudden attack of a condition says it¡¦s the abrupt sever pain caused by a stone in the kidney or ureter or a sudden convulsion as seen in epilepsy.

„h Psychosis-An extreme mental disorder, usually involving the functioning of the mind rather then organic disease.

„h Mastitis-Inflammation of a breast.

„h Pancreatitis- Inflammation of the pancreas sometimes associated with hemorrhage, shock and death.

„h Congenial Heart Defect-Causes an irregular heart beat and can cause heart to stop.

„h Hypothermia- A lower then normal temperature.

„h Ovarian Tumor-Cancer of the ovary causing inflammation.

„h Thyroid Tumor-Swelling of the thyroid gland that regulates body metabolism.

„h Alternations in Blood Pressure or Heart Rate-extreme fluctuation in rate or heart or blood pressure.

„h Death-Loss of life.

Although these supposed side effects have yet to be proven scientifically. Ephedra use is ¡§very dangerous for athletes because it depletes the body of water as well as causing cardiovascular effects because it is a stimulant¡¨(Ephedra). This would be why most products advise all users to consume more water then normal during prolonged use of product. According to an examination of 76 adverse effect reports of ephedra by the FDA released in April 000 showed, ¡§few reports that are well-documented do not support an association between dietary supplements containing ephedrine alkaloids consumed according to industry standards and serious adverse effects¡¨ (EEC). After the FDA reviewed the documents, ¡§Approximately 7% of the Adverse Effect Reports have little information that can be useful to prove ephedra as the cause of effect¡¨ (EEC). Most of the reports do not show how much of the product was consumed, frequency of use, or even what product was consumed. After research the FDA concluded, ¡§alleged medical conditions considered medically implausible or obviously due to some other risk factor¡¨ (EEC). These conditions are

„h Deaths due to Hyperthermia

„h Death due to congenital heart defect

„h Ovarian Tumor

„h Thyroid Tumor

„h Mastitis

„h Pancreatitis

When the FDA panel concluded, ¡§the entire panel reached a consensus that there is no association between the use of dietary supplements containing ephedrine alkaloids and serious adverse effects when used according to the American Herbal Products Association trade recommendation for ephedra products¡¨ (EEC). The FDA is still conducting extensive research on ephedra and it¡¦s effects.

Ephedra has been shown to help users loss at least five to ten pounds in first four weeks of use. The International Journal of Obesity conducted a random test on ephedra fat loss results. The test concluded, ¡§herbal ephedra promoted bodyweight and bodyfat reduction and improved blood lipids without significant adverse events¡¨ (Schmaltz, 00). Supplements that contain ephedra have helped thousands of people succeed in their battle against weight control. Ephedra is important to many people including many of our top performing athletes in every sport. Athletes use ephedra supplements to give them that extra energy boost they need for extreme workouts or cutting weight before the upcoming season. The death of athletes has led the media to search for some reason for these horrible incidents. When this happens normally the media finds the first thing they can latch onto and in these cases it¡¦s been ephedra supplements. The media has caused people to be scared and skeptical of ephedra products because of tragic misfortunes. Only when the medical community can get the necessary information needed to decided the real effects of ephedra use, should the media or any other entity make judgements on it¡¦s use. In doing so the FDA can then make a educated decision on whether ephedra should be a banned substance. Ephedra supplements are safe and can provide an extra hand in fat loss. After looking through different articles the medical community concludes that used appropriately and with a physician¡¦s approval ephedra use should have minimal side effects. I think ephedra is a safe supplement to use and should not be banned by the FDA or by professional sports.

Works Cited

Ephedra and Athletes. ¡§Ephedrine News.¡¨ Online Posting. 1 April 00. 4 April 00.

www.ephredine-news.com/html/athletes.html

Health Professionals. ¡§An Examination of the 76 Adverse Event Reports That FDA

Released in April 000.¡¨ Ephedra Education Council. 4 April 00.

www.ephedrafacts.com/adverseevents.html

Rothenberg, Robert. M.D. (175). The New American Medical Dictionary and Health

Manual (rd ed). New York The New American Library.

Schmaltz, Jim. (00 August). Ephredrine Safe, Says Study. Flex, 8

Please note that this sample paper on Ephedra is for your review only. In order to eliminate any of the plagiarism issues, it is highly recommended that you do not use it for you own writing purposes. In case you experience difficulties with writing a well structured and accurately composed paper on Ephedra, we are here to assist you. Your cheap custom research papers on Ephedra will be written from scratch, so you do not have to worry about its originality.

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A Twisted Attraction

If you order your custom term paper from our custom writing service you will receive a perfectly written assignment on A Twisted Attraction. What we need from you is to provide us with your detailed paper instructions for our experienced writers to follow all of your specific writing requirements. Specify your order details, state the exact number of pages required and our custom writing professionals will deliver the best quality A Twisted Attraction paper right on time. Our staff of freelance writers includes over 120 experts proficient in A Twisted Attraction, therefore you can rest assured that your assignment will be handled by only top rated specialists. Order your A Twisted Attraction paper at affordable prices!

"My knifes so nice and sharp I want to get to work right away…."

-Jack the Ripper

A Twisted Attraction

Jack the Ripper few names in history are as recognizable as this anonymous assailant's. Violence has always been a twisted attraction for many, yet the mere name 'Jack the Ripper' conjures images of brutality and murder more than one hundred years later. Why is this symbol of crime as popular today as he was during Victorian times? What has continued the fascination with such a villain? More has been written on Jack the Ripper than on all the U.S. presidents combined, and the allure still continues to capture interest generations later.

To understand why Jack the Ripper still carries attention over a century later it is necessary to be familiar with the circumstances under which this villain became so popular in the first place. Hundreds of letters were received from the alleged murderer by police, newspapers, and other individuals associated with the case during the Ripper's reign of terror. Of these numerous letters, three proved to be "lasting food for Ripper scholars" and two actually coined the name "Jack the Ripper." These two letters, written in red ink, were circulated as police "placed facsimiles of them outside every police station," hoping to obtain recognition of the murderer's handwriting (Bardsley, ch. 8). The letters were published in their entirety in just about every major newspaper in England at that time, creating more publicity than any other case in history up to that point. Needless to say, the publishing of his letters only created a series of copy-cat letters delivered by the hundreds. The third letter was sent to George Lusk, head of the Mile End Vigilance Committee and was accompanied by a segment of a human kidney, supposedly infected by Bright's disease which affected the victim Kate Eddowes as determined by police surgeon Dr. Brown. This letter was agreed to have been written by a different hand than the previous two and was signed simply "Catch me when you can Mishter Lusk." The third letter sparked further debate and testimony from those involved with the murders, providing another continued aspect of the mystery blown up by the press.

The press was, by far, the most involved contributor towards the publicity of the Ripper murders during 1888. From the discovery of the first victim, Nichols, on August 1 through the publicity surrounding Kelly's murder on November 16, the Times published approximately 11,000 words about the murders and related topics (Curtis 0). One newspaper, the Daily Telegraph, produced a total of seventy-two columns in roughly twenty-four issues, boasting "the highest circulation (roughly 00,000) of any morning paper in London" (Curtis 01). Even after evidence that he had stopped murdering, any attack on a woman, especially an assault by knife-point, "spurred Fleet Street to revive the specter of the Ripper. Not even the absence of a slashed throat… deterred journalists" from bringing up his name (Curtis 06). For example, when reporting the Poplar residence murder of a woman "Lizzie," the newspaper, the Star, used the extended headline stating "IS HE A THUG?/ A STARTLING LIGHT ON THE WHITECHAPEL CRIMES/ THE ROPE BEFORE THE KNIFE," connecting these cases as "the work of the same man" (Curtis 06). The Poplar murders did not bear the signature mutilations of the Whitechapel crimes; however, the press continued to exploit the infamous name Jack the Ripper all the same.

The Ripper's connection with notoriety also weighs heavily on the serial killer's choice of victims. All five victims were prostitutes working in London's disreputable East End, and all but one, Mary Kelly, were over the age of forty. Because of their lifestyles, the press was able to utilize the lurid, scandalous side of the crimes, thus building additional allure. The Ripper preyed on women "trapped in the downward spiral of drink and prostitution" and broken marriages, allowing the press to establish a twisted attraction with the crimes among the population (Sinister World of Jack the Ripper). Mary Anne Nichols, "Polly," was the first to fall victim at the hand of the Ripper. After the betrayal of her husband, "Polly" succumbed to prostitution as an effort to support five children. Annie Chapman, "a street hardened rouge," Elizabeth Stride and Catherine Eddowes also resorted to prostitution late in life after a series of downfalls and habitual drinking (Sinister World). At age 5, Mary Kelly proved to be an exception in the usual targets of the East End murders. Being "tall and pretty, and as fair as a lily," she was much more suitable for London's prestigious West End (Sinister World).

In combination with the sexual innuendo in the Ripper's crimes, the animalistic nature of the slaughters also produced substantial fear and fascination. Each victim's throat was slashed through the jugular vein by a six to eight inch blade, almost to the point of decapitation, the abdomen severed and laid open with the intestines lifted outside the body, and "the uterus and its appendages, with the upper portion of the vagina and the posterior two-thirds of the bladder…entirely removed" (Bardsley, ch. 4). The deceased were arranged with the legs "drawn up, the feet resting on the ground, and the knees turned outwards" and skirts lifted to the pelvis. It is pure human nature to be intrigued with obscurity or grotesqueness, and it is that basic instinct that continues to drive the fascination with the 'Whitechapel Murders' (Bardsley, ch. 4). Filmmakers, writers, and the like continue to use aspects of the Ripper murders in the entertainment industry to attract audiences and develop money-making thrillers such as the recent Ripper spin-off From Hell.

The murders have remained among the world's greatest unsolved mysteries, capturing the undying interest of both skilled and recreational sleuths for over one hundred years. "Despite the thousands of hours of work on this case, there is not yet one suspect for which a strong unimpeachable case can be made," making Jack the Ripper a classic 'whodunit' legend (Bardsley, ch. 1). This 'faceless predator' offered few clues to police and "at the time of the murders, detectives had never before experienced the apparently motiveless brutality of the world's first serial killer," creating uncertainty among authorities and allowing blame to be fingered upon many unjustified suspects. "Developing persuasive cases about Jack the Ripper suspects has become a profitable cottage industry," much has been written on naming anyone who fit the basic description of a right-handed white male between the ages of twenty and forty; the only distinguishing factors being that some medical expertise and a possible foreign affiliation. (Bardsley, ch. 11) Anyone and everyone was a suspect. Even Prince Albert Victor, the Duke of Clarence, was at one point blamed due to his "twilight trips to the East End to indulge in homosexual practices" (Sinister World). The fact that the victim Mary Kelly was nursemaid to the prince's wife at the time only fueled the authorities and the press with the discredit needed for prosecution. Patricia Cornwell turned Jack the Ripper into a nationwide best-seller in her latest book Portrait of a Killer. In her novel Cornwell claims that the British painter Walter Sickert to be the culprit after her forensic team studied the Ripper letters along with over thirty of Sickert's paintings. When pictures taken of Catherine Eddowes' sutured throat were juxtaposed with Sickert's painting Le Journal, Cornwell found that "the similarities are startling" (Cornwell 40).

Jack the Ripper has been resurrected sporadically over the last hundred years by the media, allowing his infamous name to live on. With the release of "official United Kingdom government archives" indicating secret material not to be opened until 188, the public relived the horrors of the Ripper's crimes (Sinister World). No further clues were established and it was found that much of the material was actually missing, creating more gossip in an already scandalous case. Numerous films, books, and newspapers have been sold, making the 'Whitechapel murderer' a huge money-making industry. The Original London Walks company offers a "guided walk… visiting the sites where the murders were committed," reviving the ghost of the Ripper each night at seven-thirty (Sinister World).

Many features of the Ripper crimes have established an undying curiosity surrounding the murders. An ever increasing volume of media is being written depicting aspects relating to victims, suspects, and circumstances of the legendary serial killer, generating a symbol of crime as renown today as in Victorian times. The mystery and grotesqueness of the murders has spurred a continuing fascination with the Ripper, exposing the case as a truly twisted attraction.

Works Cited

Bardsley, Marilyn. "Jack the Ripper." Court TV's Crime Library. 1 Apr. 00.

http//www.crimelibrary.com/serial_killers/notorious/ripper/index_1.html?sect=1.

Cornwell, Patricia. Portrait of a Killer Jack the Ripper Case Closed. New York

Penguin, 00.

Curtis, Perry L., Jr. Jack the Ripper and the London Press. Yale University Press 001.

Sinister World of Jack the Ripper. 18 Apr. 00.

http//www.accomadata.co.uk/jack/html.

Works Cited

Bardsley, Marilyn. "Jack the Ripper." Court TV's Crime Library. 1 Apr. 00.

http//www.crimelibrary.com/serial_killers/notorious/ripper/index_1.html?sect=1.

Cornwell, Patricia. Portrait of a Killer Jack the Ripper Case Closed. New York

Penguin, 00.

Curtis, Perry L., Jr. Jack the Ripper and the London Press. Yale University Press 001.

Sinister World of Jack the Ripper. 18 Apr. 00.

http//www.accomadata.co.uk/jack/html.

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