Friday, September 6, 2019
My Great Passion for Therapy Essay Example for Free
My Great Passion for Therapy Essay This paper entitled â€Å"My Great Passion for Therapy†has several objectives. First, it intends to discuss the topic in psychology that interests me most – â€Å"therapy†. Another objective of this paper is to explain the aforementioned and state some of the types of therapy. Last but not least, it aims to share my personal preference, as well as, why I would like that kind of therapy to apply in case I become a therapist in the future. Therapy Defined            â€Å"Therapy†is a standard terminology that explains the purpose of â€Å"medical, psychiatric, psychological or alternative designed to promote health and well-being†(World Self-Medication Industry n. p.). For me though, it means that, it is a kind of professional help that addresses a wide range of dilemmas related to the mental state of an individual. Types of Therapy            There are several types of therapy and some of these are the following:            First of all is known as â€Å"psychoanalytic therapy†which has been established by â€Å"Sigmund Freud†(Wagner n.p.). In this particular kind of therapy, the â€Å"psychoanalytic therapist†obliges himself to attend to what the client/patient says about his or her life (Wagner n.p.). It is also technically referred to as â€Å"talk therapy†because of that (Wagner n.p.). The â€Å"psychoanalytic therapist†analyses the narration provided to him or her and find important occurrences that may contribute to the client/patient’s existing difficulties/hardships (Wagner n.p.). Furthermore, the â€Å"psychoanalytic therapist†pays attention to the occurrences during the client/patient’s childhood days, â€Å"unconscious emotions, opinion/judgment, as well as, motivations †because they extremely believe that the aforementioned contribute largely to an individual’s â€Å"mental illness, as well as, maladaptive behaviors†(Wagner n.p.). Moreover, â€Å"psychoanalytic therapy†is said to be â€Å"exceedingly expensive, time-consuming, as well as, ineffective†, however, it is said that it has been very helpful as well since simply sharing personal thoughts, emotions, and problems, as well as, knowing that somebody is willing to listen already minimizes stress and tension on the part of the patient/client (Wagner n.p.).            The second is known as â€Å"cognitive therapy†, a kind of therapy which actually looks into â€Å"specific dilemmas or issues†(Wagner n.p.). Here, the â€Å"cognitive therapist†focuses on the unreasonable/illogical/flawed thoughts and insights (Wagner n.p.). This is because the â€Å"cognitive therapist†believes that the aforementioned brings about â€Å"dysfunctions†(Wagner n.p.). What â€Å"cognitive therapist†does is to help the patient/client alter his or her unreasonable/illogical/flawed thoughts and insights (Wagner n.p.). For instance, if a client/patient fears â€Å"open spaces/crowded places/public places†, then the â€Å"cognitive therapist†will assist the client/patient to face that fear through actual experience (Wagner n.p.). The â€Å"cognitive therapist†may help the client/patient to imagine himself or herself to be in such a situation/location before eventually exposing the client/patient to experience the actual fear (Wagner n.p.). That is what the â€Å"cognitive therapist†will do until the aforementioned phobia is decreased or entirely eliminated (Wagner n.p.). In addition to the aforementioned, â€Å"cognitive therapy†is said to be extremely helpful especially when it comes to depression- and anxiety-related cases (Wagner n.p.).            The third is technically referred to as â€Å"group therapy†(Wagner n.p.). This is categorized under â€Å"psychotherapy†wherein â€Å"two or more clients work with one or more therapists or counselors†(Wagner n.p.). Furthermore, this is usually carried out by â€Å"support groups†in order for the members of the group to discover and learn from other individual’s experiences and recommendations (Wagner n.p.). Moreover, â€Å"group therapy†is advantageous because it provides emotional support to those who feel â€Å"alone, isolated, or different†(Wagner n.p.). Interestingly, â€Å"group therapy†has been claimed to be â€Å"more cost effective than individual psychotherapy and is oftentimes more effective†(Wagner n.p.).            The fourth is known as â€Å"Solution-focused Brief Therapy†, which is utilized to address â€Å"a wide range of dilemmas including the following: 1) anxiety; 2) depression; 3) mental health-related problems; 4) oppression experiences; 5) pain; 6) problems in sleeping; 7) work-related dilemmas; 8) relationship problems (including differences with children, with spouse, and with close friends); 9) stress; 10) substance abuse (including drugs and alcohol); 11) etc†(The Brief Therapy Practice n.p.). Here in the â€Å"Solution-focused Brief Therapy†, â€Å"instead of solving problems, it builds solutions†and so the modifications/transformations that may happen are unswerving, and thus, such changes are most likely to last (The Brief Therapy Practice n.p.).            Fifth is â€Å"play therapy†, which typically addresses the developmental dilemmas of young individuals, i.e. children (Mayo Foundation for Medical Education and Research n.p.). A â€Å"play therapist†is motivated to play, paint, and indulge themselves in other interesting activities in order for them to â€Å"effortlessly communicate their emotions and feelings if they lack the cognitive development to articulate themselves with words†(Mayo Foundation for Medical Education and Research n.p.).            Last but not least is known as â€Å"interpersonal therapy†, which is the kind of therapy that pays attention to the patient/client’s â€Å"current relationships†with other individuals (Mayo Foundation for Medical Education and Research n.p.). Here, the â€Å"interpersonal therapist’s†main objective is to develop the patient/client’s â€Å"interpersonal skills†for him or her to be able to properly â€Å"relate to other individuals including his or her family, friends, and colleagues†(Mayo Foundation for Medical Education and Research n.p.). In addition to that, the â€Å"interpersonal therapist†plays a large role in the patient/client’s assessment on his or her interaction with other people and â€Å"develop strategies for dealing with relationship and communication problems†(Mayo Foundation for Medical Education and Research n.p.). Personal Preference and Reasons for it              I prefer the fourth one. If I become a therapist I am most likely to choose â€Å"Solution-focused Brief Therapy†because of the following reasons:            First of all, the more conventional/traditional types are all expensive (The Brief Therapy Practice n.p.). â€Å"Solution-focused Brief Therapy†, on the other hand, is not; in fact, statistical information show that there are several â€Å"economically-challenged†individuals go for this type of counseling/therapy to address their personal dilemmas simply because they cannot afford the luxurious fees of the other types of therapy suggested to them (The Brief Therapy Practice n.p.). In fact, this kind of psychological therapy may also be availed free of charge to those individuals â€Å"who really do not have the capacity to pay but needed to solve a certain dilemma†(The Brief Therapy Practice n.p.).            In addition to the aforementioned, I prefer â€Å"Solution-based or Solution-focused Brief Therapy†because it is â€Å"brief†(The Brief Therapy Practice n.p.). I must admit that I tend to get impatient with regards to waiting for positive results and so I like this one because it is said that a dilemma is addressed in not more than five sessions of counseling/therapy (The Brief Therapy Practice n.p.). Works Cited  Mayo Foundation for Medical Education and Research. Psychotherapy: An Overview of the  Types of Therapy. 2008. n.a. 23 February 2008. http://www.mayoclinic.com/health/psychotherapy/MH00009 The Brief Therapy Practice. Solution Focused Brief Therapy. 2003. n.a. 23 February 2008. http://www.brieftherapy.org.uk/ Wagner, K.V. Types of Therapy. 2008. The New York Times Company. 23 February 2008.            http://psychology.about.com/od/psychotherapy/a/treattypes.htm World Self-Medication Industry. Therapy. 2004. n.a. 23 February 2008.            http://www.wsmi.org/glossary_st.htm
Thursday, September 5, 2019
Impact of Adderall
Impact of Adderall Higher and Higher Within weeks of deceiving his doctor into prescribing Adderall, Jamison Monroes grade rose steadily through Christmas. That D in biology raised to a B and heading higher. As far as his parents were concerned, what had been holding back their son for the first two months of high school was his ADHD. No one suspected a thing. Jamison kept Adderalls dire effects to himself. He got horribly dehydrated, particularly in the spring when he played on the baseball team. So as sophomore year began, he gave up sports and started taking the pills only on the nights he needed to cram. In the summer after his freshman year, Jamison attended his older sisters wedding. He enjoyed a strange new feeling as he tasted the champagne. He had tasted alcohol before, but this time it untended his body. Before long, he had five flutes of champagne and a few glasses of white wine. He ended up puking in the bathroom. But he woke up the next morning wanting to do it again. Champagne was too expensive, so Jamison began heading to liquor stores for beers with three of his buddies. First on weekends and then as a routine after school. His friends would take hours to sober up, but Jamison had a secret: any hangover was solved with another pill. By the end of sophomore year, the twelve-packs became Jack Daniels and Coke. On the last day of classes, Jamison and his two buddies went to McDonalds for food and to get cups, lids, and straws to disguise their Jack and Coke from any curious cops. By noon they came back to school with one last plan. Their English teacher, Mrs. Morse, was on away for the week. Maybe the final exam was in her office. While they were in Mrs. Morses office copying down the questions and answers, they heard footsteps. Jamison threw everything back in the drawer and they got out. They were walking slowly down the hall when Peter, one of Jamisons buddies, realized that they had left a piece of paper with his name and Jamisons handwriting in the office. They went back to retrieve it. The footsteps had belonged to a teacher who had locked Mrs. Morses office and watched from down the hall as the boys jerked the doorknob with increasing panic. The three boys were immediately expelled from St. Johns. With Jamisons good reputation, Episcopal High was told everything about Jamisons incident and still admitted him. During his junior and senior years, he found out that Adderall countered not just the effects of alcohol, but also the lethargy from the marijuana he began to enjoy. But Adderall couldnt keep his grades up. But he had scored a respectable 1320 out of 1600 on the SAT, the University of Texas would admit him if he went to its summer program and received at least a B in biology. He figured he needed to get at least 98 to raise his D to a B. With lots Adderall and cramming in the final week; he got a 100. Jamisons summer at Texass summer program taught him a new and improved way to enjoy his Adderall: snorting it. Most experts agree that the effects of cocaine and stimulants, when snorted, can be remarkably similar. Jamisons first semester at the University of Texas became a mood-modulating haze of alcohol, Adderall, and Valium. Jamison went home to Houston during Thanksgiving break. He was arrested for DUI and ultimately bailed out by his parents. A judge required him to be examined by a psychologist who told the family that Jamison had three options: kill himself in a car accident; kill someone else in a car accident; or go to drug rehab. Jamison decided to go the drug rehab. Nestled on a peninsula fifty miles north of Seattle, Gray Wolf Ranch was like Club Med. Up to fourteen young men would blend their addiction therapy with outdoor fun. He was allowed no alcohol, pot, cocaine, or any other drugs except for his daily dose of Adderall. Jamison emerged after three and a half months totally sober, except for his continued affinity for amphetamines. He returned to college, avoided his old UT temptations by enrolling at the University of St. Thomas in Houston. Two years later, he made the St. Thomas deans list and posted a 3.8 grade point average. Adderall had a lot to do with it. He was still using the pills to study. After Jamison transferred back to Texas to try to finish his government degree there, he returned to his old cycle of cramming with Adderall. By Christmas he had failed out of the University of Texas for a second time. He went back to rehab to a different treatment center in southern California. This time, therapies pushed Jamison to explore his Adderall use specifically. His father joined the therapy sessions and got to know his son. He asked Jamison what he wanted to do. Jamison said he wanted to open his own treatment center for teenagers like he was when this all stared. His father offered his support. He told Jamison if he learned the ropes by working at some other treatment centers for a whole, and developed a legitimate business plan, he would provide some seed money. In March 2006, Jamison left rehab for the final time. He got a job as a counselor at a local treatment center in Southern California and moved up the ladder and began managing the medication window. He spent his nights churning out a business plan for his own treatment center, estimating $6 million in start up cost. His father had wealthy friends and associates who remembered Jamisons smarts and trusted that he had finally turned the corner. By April 2008, Jamison had assembled enough investors to start building a girls-only program. Newport Academy officially open on May 12. One week later, a 17-year-old girl named Kristin Parber joined the program to get off cocaine and vodka.
Wednesday, September 4, 2019
Impact of Fair Value on Creative Accounting
Impact of Fair Value on Creative Accounting 1 Introduction As Blake and Lunt (2000, p.375) rightly surmise within their work on accounting standards, the term â€Å"creative accounting,†was originally coined by the media, and it was particularly prevalent around the time of the Enron financial disaster. It was partially because of the financial collapses of firms like Enron and the major debate that followed these events, that International Accounting Standards were introduced. Amongst the main objectives of these standards, which were intended to make financial statements easier to understand and provide for more transparency (Alfredson et at 2007, p.6), one of the aims was curtail future opportunities for creative accounting. The IASB, when designing these standards started from the premise that corporate business had an obligation to account to investors, creditors and other stakeholder on a regular basis, usually within the annual financial statements, about the â€Å"performance, situation and future prospects of that business†(Alfredson et al 2007, p.4), which the focus being on the accuracy of this information. It thus sought to legalise this obligation and, through the standards, ensure that this result was achieved. However, despite the introduction of the standards and regulations, as Mulford and Comiskev (2002), Blake and Lunt (2000) have observed, irregularities in financial statements are still occurring. Many academic and professional observers are of the opinion that the measurements introduced by the IASB is serving to â€Å"obscure concrete evidence†in financial statements (Swanson and Miller 1989, p.1). In particular these concerns are centred around the boards movement away from historical cost accounting to a system of â€Å"fair value†accounting (Alfredson et al 2007, p.48), the introduction 4 of which was against the wishes of many stakeholders (Williams 2006). Fair value is intended to improve the accounting measurements used in financial statements by ensuring that these reflect relevant and current valuations of the business (Blake and Gowthorpe 1998, p.1). However, the argument against fair value, quite apart from the fact that it takes up an inordinate amount of management time (Scott 2003, p.2), is that it provides opportunity for manipulation and misuse and thus increases the potential for creative accounting. This is particularly prevalent in the area of asset valuation. The intention of this study is to investigate the arguments and debate that continues to surround the concepts and practices of creative accounting and the impact, if any, that â€Å"fair value†has had upon this issue. In particular, the study will concentrate upon these elements in relation to their use in the valuation of property, plant and equipment and investment property, which can in many companies, form a major part of their current balance sheet valuation. The objective is to assess and evaluate whether the introduction of the fair value concept has led to the intended improvement of financial reporting in these specific areas of the financial statements, or if creative accounting methods and processes are still being used to circumvent these improvements. It has been decided to conduct this research by using a literature review format. 2 Definitions, meanings and theories of creative accounting 2.1 Definitions and meanings Before being able to assess the extent to which the concept of â€Å"fair value†has impacted upon the reporting accurate values of assets in financial statements and the reduction of the prevalence creative accounting following the introduction of new standards and measurements, if any, it is important to understand the meaning and theories of creative accounting. Furthermore, understanding the reasons why these actions are being taken by so many corporate organisations is of equal relevance. Within the wealth of literature surrounding accounting and accounting standards, there are a wealth of diverse definitions for the term creative accounting Hey Cunningham, D (2002). For example, from an academic viewpoint Blake and Lunt (2000, p.375) define it as â€Å"that which does not faithfully represent the underlying commercial activity and is therefore not neutral.†Amat et al (1999, p.3) use even stronger terms to define creative ac counting, which they indicate is â€Å"a process whereby accountants use their knowledge of accounting rules to manipulate the figures reported in the accounts of a business.†As is perhaps to be expected, other stakeholders have been more forthright in their definitions and opinions. A business journalist, Ian Griffiths (quoted in Amat et al 1999, p.3), reveals the media view when he stated, â€Å"Every set of published accounts is based on books which have been gently cooked or completely roasted†commenting further that â€Å"It is legitimate. It is creative accounting.†An Investment analyst, Terry Smith, interviewed by the same authors (Amat et al 6 1999), also showed the level of concern felt about creative accounting in this segment of stakeholders. He commented, â€Å"We felt that much of the apparent growth in profits which had occurred in the 1980s was the result of accounting sleight of hand rather that genuine economic growth.†2.2 Acceptance and reasons Acceptance levels and appropriateness in regards to the performance of creative accounting also show similar differences of opinions depending upon which particular stakeholder views are garnered. Whilst many say that manipulation, which is at the foundation of creative accounting, is an inevitability that cannot be addressed, whilst others believe that is the weakness of rules and measurements that allow this practice to continue (Langendijk et al 2003, p.31 and p.350). It is apparent that the media and investors support the latter of these opinions. However, according to a survey conducted by Amat et al (1999, p.13) as part of their research into creative accounting, the auditor profession not only believed that it was inevitable, with 91% of UK respondents believing that it could not be solve, but also over a third were of the opinion that it was a â€Å"legitimate business tool.†As indicated earlier, it is also felt that the introduction of the â€Å"fair value†concept as a measurement that would reduce the incidence of creative accounting is criticised as not being capable of fulfilling this role. The consensus is that this concept is expensive to implement, difficult to determine and verify, due mainly to objectivity characteristics, and is therefore easy for the opportunistic organisation to manipulate (Benston 12008, p.103). 2.3 Manifestation and methods of creative accounting Historically, creative accounting methods are used in a number of ways, all of which are designed to influence the financial statements and results produced by commercial organisations. Irrespective of whether these are directed towards the profit and loss account or balance sheet, all of these methods will have the effect of altering, or manipulating, the value of the business. One popular method is that known as â€Å"income smoothing†(Alfredson et al 2007, p.682). The objective of this method is to avoid the appearance of volatile changes in profit growth levels. For example, if a business moves from  £1 million profit in one year to  £2 million in the next, but it is expected that the third year profits would fall by 25% in comparison to year two, income smoothing may be implemented in this year. The smoothing effect is designed to show a more controlled and sustained level of growth The smoothing process can be achieved in a number of ways. One of the most obvious routes of achieving this situation is by the manipulation of provisions or accruals (Antill and Lee 2005, p.129). In the case described above increasing accruals or reducing debtors would have the desired effect of moving profit from the second year into the third, thus smoothing out the volatile look of the profit curve that previously existed. As some of these provisions are based upon estimations, manipulation is difficult to verify (Alfredson et al 2007, p.682). For example, within the financial statements of financial institutions such as banks, there is a requirement to provide for existing and potential bad debts. As an significant element of the bad debt provision calculation is based upon judgement, which can be biased, it is possible for these figures to be manipulated to show a more favourable position than might in reality be the case. Another method of manipulating the financial results is related to earnings management. In this case the management of the business will have a particular target in mind (Mulford and Comiskev 2002, p.15). One target might be to move earnings from one year to another with the specific intent of manipulating the profitability of the business for that particular year. An example of this is given in the research of Amat et al (1999), where they took an existing investment that had a historical cost of  £1 million but a current value of  £3 million. As the business managers in this situation have the freedom to choose exactly which year they can sell the investment and realise the profit, they have the ability to manipulate the financial statement results by their decision. Alternatively, sometimes a special â€Å"one off†charge may be included within the accounts, which will depress the profits and earnings. For example, if the payment of a lawsuit has been agreed to be completed over a period of years, it is possible that the management will decide to include all of these payments within one year. The management is then able to explain away part of the poor performance as result from this exceptional event. The difficulty is that, upon further examination of some exceptional items in corporate financial statement, it is often difficult to justify them being excluded from normal business operations. Therefore, it could be argued that they are, in effect, simply attempts to â€Å"window dress†the figures in an effort to put a more positive view on the results (Stolowy and Beton 2004). One element of earnings management that has proven popular with corporate management is the â€Å"big bath†scenario, which is seen by academics as an opportunistic method of creative accounting (Reidl 2004, p.823). The theory behind the â€Å"big bath†is particularly useful when an organisations management can foresee that the results for a current year are going to be poor. To limit the impact that this might have upon the future, and effectively to show that this situation will soon be reversed, management will seek to increase these losses. In other words, they will â€Å"dump†as much expense as they can into the bad year (hence the term big bath) so that the next years profit show a more significant improvement in the companys fortunes. Often this method of creative accounting will be used where there has been a change of management during the year. By affecting the big bath method, the new CEO is able to pass the blame for poor results onto the previous m anagement team (Riahi-Belkaoui 2004 p.58). Of course, the manipulated improvement to the following years profits will have the benefit of improving the new teams reputation with investors and other stakeholders. Another example of creative accounting is apparent in the methods used by corporations to move items off balance sheet, particularly in the case of debt and financing (Pierce-Brown and Steele 1999, p.159). For example, where corporations sell property portfolios through a process of sale and leaseback, profits can be enhanced by manipulating the value of the portfolio. The downside of this process is that increases the rental amount but, the advantages are that this is spread over a number of years and, in addition, the increased values will have an immediate positive effect upon the current value of the business. In addition, companies are also afforded the ability through these processes to violate and circumvent debt covenants (Mulford and Comiskev 2002, p.91). As Pierce-Brown and Steele (1999, p.162) suggest, all it requires to achieve this situation is a change in the accounting policies put in place for the organisation. In a number of creative accounting methods described within this section, particularly those relating to fixed assets, the key element of the method is its reliance upon judgement. If corporations therefore wish to manipulate their results in any of these ways therefore, all they have to do is ensure that the judgement secured is biased in the direction they require (Alfredson et al 2007, p.259). With auditors, actuaries and other experts having differing standards by which they would estimate valuations, for example some would be more cautious than others, influencing financial results in a particular direction is not impossible to achieve. One of the concerns that have been expressed following the change to fair value is that, rather than reducing the opportunity for manipulation and creative accounting that previously existed, in certain areas this measurement has increased the potential. This is particularly seen to be the case in terms of business assets (Antill and Lee (2005) and Stolowy and Breton (2004)). For example, as with other areas of manipulation, the ability to be able to choose between some elements of asset valuations being based upon the historical cost basis, or using the fair value method of revaluation, this area can also be seen to have the potential of being influenced by biased judgements. 2.4 Purpose of creative accounting We have seen that the main result achieved from using the various methods of creative accounting is to change the revenue, earnings and value of the business, but the real question is for what purpose is being employed? In other words, which stakeholders does it benefit or disadvantage? The answer to these questions, as the literature being reviewed has indicated, the purpose of creative accounting has different objectives for each segment of stakeholders (Blake and Lunt 2000). Firstly, many academic have concentrated upon the effect and benefit that creative accounting might have for the one group of stakeholders who are closest to the corporate operations, which would be the management team. The salaries, bonuses and other rewards for most CEOs and senior management are linked to the performance of the business and, if these performance levels are not reached, the rewards will not be forthcoming. However, there is no negative impact on salaries related to the amount by which targets are missed, for example, whether the results are  £1 million of  £5 million below target salaries will remain the same. Therefore, if the CEO believes that in a particular year the business will not reach the required target, it is to his or her advantage to shift earnings from that year into the next in order to enhance and improve the potential size of future rewards (Investopedia 2008). Furthermore, as has already been indicated in the previous section, management earnings manipulation is also a useful tool in enhancing the reputation of the management team itself. In addition to the benefits available to a new CEO and team as outlined, it is also possible that the same process will be used by management teams exiting the business to improve their attraction to future employees (Riahi-Belkaoui 2004). In other words it is being used for self interest purposes by the management (Scott 2003, p.91). Wealth transfer is another popular reason for manipulation (Stolowy and Breton 2004). This is especially prevalent where there is a group situation with a number of subsidiary companies involved, where it is not difficult to manipulate the accounts by moving earnings or assets from one of the businesses to another. Such a scenario might be seen as favourable where part of the corporate assets, in terms of one of the group corporations, might be being groomed for possible tak eover or flotation. Furthermore, in the case of a multinational, this method of Creative accounting is useful in transferring wealth from a business located in one country to that operating in another national location. In this case it can be helpful in combating political pressure that might be being exerted to transfer wealth away from the corporation (Pierce-Brown and Steele 1999, p.161). Further evidence of manipulation for political purposes was examined in the work of Stolowy and Breton (2000, p.13). In this case they looked at this mode of creative accounting as related to corporations within the oil industry. What they found was that, during periods such as the Gulf War, which resulted in increased retail prices of fuel, these corporations adopted accounting policies that were designed to reduce their revenue. The purpose of this exercise was to limit the potential â€Å"political consequences†that might result from their organisations being seen to make higher profits during this period. Finally, and perhaps the most important reason for creative accounting methods, it is the impact that these changes have upon current and potential investors that is often the focus of these actions. Most academic and professional researchers and observers, including Tweedie and Whittington (1990), Antill and Lee (2006), Barker (2001) amongst others, see this purpose as being the prime objective of creative accounting. Manipulating revenues and balance sheet items, as well as earnings management are intended to present the corporation to the investor in a good and positive light, encouraging them to make and/or retain the investment (Stolowy and Breton 2000, p.10). These methods can also be used to have a positive impact upon investors decision making indicators, such as the P/E ratio (Barker 2001, p.2) and cash flow statements (Mulford and Comiskev 2002, p.354). One of the adverse problems of this manipulation process is that it also has an effect upon the â€Å"accounting for risk†(Babbel et al 2003, p.16) and this can affect a whole industry. A typical example of this happening in practice can be witnessed in the current credit crunch (2008). There are those who argue that the effects of this event were exaggerated because of the financial institutions propensity for manipulating bad debts. It can be argued therefore that, whatever the immediate benefits are of creative accounting, and irrespective of which stakeholders receive those benefits, at some future stage there is likely to be witnessed an adverse reaction that will eliminate the short-term benefits. Furthermore, as the current bank crisis has indicated, the potential losses from this future reaction can threaten the continued existence of the corporation. 3 Accounting measurements and controversial issues The international financial reporting standards, as indicated previously, were designed to reduce creative accounting. Two areas which were singled out for particular attention within this situation were the accounting standards to be used for the valuation of property, plant and equipment and investment property as these were seen as areas of the financial statements that have a significant influence upon the value of a corporation (IASB 2008). 3.1 Methods of measurements There have been a number of measurements used in the past to arrive at a realistic value for these assets. The most commonly used was the historical cost method. This method used the initial cost of the asset as a starting point and then, as it was used within the business, depreciated that asset over what was considered its useful life, often using what was known as the direct line method of depreciation or amortisation. Foe example, if a particular item of equipment cost  £10,000 and its life expectancy within the firm was set at 5 years, that asset would depreciate at  £2,000 per annum. However, as Mulford and Comiskev (2002, p.321) rightly observe, the drawback to this system is that it often does not â€Å"correlate with assets whose value did not diminish predictably over time.†In the case of the  £10,000 item used above, it might be that, at the end of its useful life to the company it was sold for  £2,500, which means that, if this is received at the end of th e useful life period, profits for the business for that year were enhanced by this amount. The argument against this system is that during the course of the previous four years the true value of the asset was not being reflected in the financial statements and this had an adverse effect on the value of the firm (Blake and Lunt 2000). Another method of measurement that was used within some financial accounting environments was replacement value (Lindsell 2005). This method takes the cost of replacement as its marker for valuation rather than the historical price paid. It also relies upon the current value of the used equipment to provide a calculation of the difference. Using the example of the  £10,000 asset as an example, if the replacement cost was  £11,000 and the amount receivable should the used asset be sold is  £9,000, there is a difference of  £2,000 to be accounted for. This differential would effectively replace the depreciation reserve used within the historical cost method and was deemed by some to be more appropriate in that it reflected known values (Bens and Heltzer 2004). The only risk element in using this method is taking into account the judgement on the sale of the used asset. A further method of measurement was introduced that relied upon exit value. The basic concept of this method was that it used the sales value of the corporations assets (Barker 2001, p.87). The calculation of this value might for example, be used in the case of the business being acquired by another or its value upon failure. The difficulty with both of these situations is that unless either situation was imminent, judgements and estimations had to be used to assess these values. One issue that arose with exit value, particularly in respect of the valuation of assets such as property, was the inclination to undervalue the asset for tax reasons (Mulford and Comiskev 2002, p.131). Others have referred to the asset sale element of this measurement as the net realisable value (NRV). This takes into account the market for the asset, the maximum return likely to be achieved, then deducts the cost of transportation and other ancillary disposal costs before arriving at the NRV value (Van Zij i and Whittington 2006, p.3). Prior to the settlement on fair value as being the most appropriate measurements, one measure that most academics thought would be favoured by the â€Å"Standard setters†was the deprival value approach (Van Ziji and Whittington 2006, p.3.). The intention of this process was to determine the cost of the asset based upon the removal effect that it would have upon the business, in other words what cost would the business incur if it was deprived of that asset. As indicated, many academics thought this method would produce the accurate results. However, the professionals were not of the same opinion (Van Ziji and Whittington 2006) and, through the process of consultation and lobbying it was their voice that one the day. One has to wonder whether to threat to manipulation and creative accounting had any influence upon the decisions made by professionals. Fair value was the concept introduced with the introduction of the IASB standards and measurements. The intention of fair value is to ensure that the financial statements produced by a corporation are a true representation of the physical values that could be achieved for the business assets and liabilities should these be liquidated at the date those statements were submitted. In this respect it differs from the historical cost method in that the most important statement under fair value is the balance sheet rather than the profit and loss account (Penman 2007, p. 8-9). Similarly, it favours realism rather than the conservative approach that was apparent in some of the previous methods (Swanson and Miller 1989, p.93). As most academics and professional observers are agreed, fair value has now become the most popular choice of all the available methods used within financial reporting statements (Stolowy and Breton 2000, Bens and Heltzer 2004, Staff team 2004 and Blake and Lunt 2000). However, one of its main disadvantages is its subjectivity. Those opposed to this method argue that â€Å"subjective valuations do not work when account objective values are what is needed†(Penman 2007, p.14). Although some believe that fair value has a use for investors (Schroeder et al 2005, p.310), there are others that argue the â€Å"lack of verifiability of the inputs necessary to implement such a system potentially adds noise and bias over and above the more traditional historical cost estimates†(Bens and Heltzer 2004, p.2). Even the fact that, in appropriate instances, the fair value still allows corporations to use the historical cost approach, as is the case with some asset valuations, rather than reducing the concerns over this method, it is felt that the mixed measurement can do more harm to values (Swanson and Miller 1989, p.90 and p.160). One of the major elements of the subjective argument is that fair values relies upon expert judgements and opinions, and that bias or error could lead to increased â€Å"volatility in financial statements†(Barth 2006, p.323) and also reduce the ability to be able to compare results across a specific industry or range of industries (Staff team 2004). As Antill and Lee (2005, p.67), the fact that fair value is reliant in most cases to expert opinion and natural bias means that the estimations included within the financial statements may differ from the actual values received for the assets, a position that will not be realised until the sale has taken place. Therefore, from the literature reviewed it is true to say that, irrespective of its increasing popularity, issues remain to be addressed in respect of the fair value method (Alfredson et al 2007, p.48). As Barker (2001, p.148) indicates, although the intention of this process is either to ensure there is a genuine relations hip between the asset and the profitability of the corporation or, by indicating an overpayment eliminate its value, the current concerns relating to judgement and verification of values brings the practical implementation of these objectives into question. 3.2 IFRS standards and measurements In its introductory framework document to the IFRS standards, the IASB (2001) identified the four main characteristics of quality to be exhibited within financial statements as being â€Å"understandability, relevance reliability and comparability.†It further identified that the elements of the statements to be concentrated upon were: a) An asset is a resource controlled by the entity because of past events and from which future economic benefits are expected to flow to the entity. b) A liability is a present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits. c) Equity is the residual interest in the assets of the entity after deducting all its liabilities. in relation to the balance sheet and, in terms of the profit and loss account â€Å" The elements of income and expenses are defined as follows:†a) Income is increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in increases in equity, other than those relating to contributions from equity participants. b) Expenses are decreases in economic benefits during the accounting period in the form of outflows or depletions of assets or incurrences of l iabilities that result in decreases in equity, other than those relating to distributions to equity participants. In the early editions of the standards, references and definitions of the â€Å"fair value†method of measurement to be used were sparse. However, following consultations (IASB 2007 a and 2007 b), efforts were made to address this situation. This resulted in the creation of the following fair value definition: That fair value is â€Å"the amount for which an asset could be exchanged between knowledgeable, willing parties in an arms length transaction†(Van Ziji and Whittington 2006, p.6). The previous lack of guidance available was seen as a flaw in the standards (Alfedson et al 2007, p.7). This, together with the fact that the ISAB gave in to pressure from American corporations to give up on many of the changes that would have affected the asset of goodwill (Weil 2000 and Mard and Hitchner 2007), did not endear the system and standards to any experts, as continuing criticism from all sides has evidenced (Lee 2006). Both prior to and since the definition of fair value being introduced there has been strong criticism of the measurement systems and advice give for the need to resolve these issues (Tweedie and Whittington 1900 and Lindell 2005). Although regular consultations and improvements to the standards are ongoing, to date it is felt that the measurements still fail in their intention to increase transparency and comparability. This is particularly felt to be the case in terms of property, plant and equipment, and investment property, which will be discussed in th e following sections. 3.2.1 Measurements of property, plant and equipment The measurement and its definition relating to assets that belong within the group entitled as â€Å"Property, Plant and Equipment†are outlined within the summary of International Accounting Standard (IAS) 16. In this standard it defines the assets to be included in the financial statements in this section as being those which will produce a â€Å"future economic benefit†to the business. In terms of cost upon acquisition, the standard indicates that this will be calculated to include its purchase price and any other costs that are associated with transporting and installing the asset at the corporations premises. In relation to the measurement to be used in financial statements subsequent to the date of cost, the standard allows corporations to choose between the cost (historical approach) or the revaluation method (fair value) (IAS 16). The revaluation method requires an expert judgement of what the asset value would be at a given date. From this would be deducted any depreciation and impairment losses that had attached to the asset to the date of revaluation. It is also advised that this process should be carried out at regular intervals and certainly close to the date of the financial statements preparation. The fair value definition in this case is considered as being reliant upon the definition given in the previous section of this study (see page 19). 3.2.2 Measurements of investment property In many respects, for example, with the choice of measurements, the IAS 40 standard relating to investment property is similar to IAS 16. For example, in this case the choice is between: a) A fair value model, under which an investment property is measured, after initial measurement, at fair value with changes in fair value recognised in profit or loss; or b) A cost model. The cost model is specified in IAS 16 and requires an investment property to be measured after initial measurement at depreciated cost (less any accumulated impairment losses). An entity that chooses the cost model discloses the fair value of its investment property. The definition of investment property is considered to be â€Å"property (land or a buildingâ€â€or part of a buildingâ€â€or both) held (by the owner or by the lessee under a finance lease) to earn rentals or for capital appreciation or both, rather than for: a. use in the production or supply of goods or services or for administrative purposes; or b. sale in the ordinary course of business.†(IASB 2008). It should be noted at this point that the fair value indicated within this IAS standard would incorporated the same revaluation process as was explained within the previous section regarding IAS. 3.3 Issues arising from IAS 16
Tuesday, September 3, 2019
Public Schools Mandatory Uniforms :: Education
The debate about public school uniforms in America has been around for a very long time. This issue was even mentioned by President Bill Clinton in a State of the Union address in 1996. In his 1996 State of the Union Address, President Clinton decreed,†I challenge all of our schools to teach character education, to teach good values and good citizenship and if it means that teenagers will stop killing each other over designer jackets, then our public schools should be able to require their students to wear school uniforms†(Clinton 1996). Public schools requiring mandatory uniforms for their students are a major topic as it deals with moral and economic concerns about how America’s public schools are operated. Lack of parents support is the most significant reason for schools failing to implement any sort of school uniform code. Parents, teachers, and students should support the need for school uniforms in public schools so that they may be able to achieve higher educational goals. This paper will discuss many of the pros to the debate on uniforms in public schools as well as touch on some of the cons on the subject. After weighing the two sides, it will demonstrate how the pros are a more sensible alternative and why schools should require mandatory uniforms for their students. Supporting a school uniform policy would help to raise the academic performance level. Students normally wear a variety of clothes that are a distraction in the classroom for a variety of reasons i.e. sports logos, political messages, personal interests, etc. School uniforms would remove this distraction along with the stress of a student having to choose what to wear to school each day. Students that are less worried about their fashion will tend to be more focused on their school work as Helen Woods states, â€Å"Research studies included in this research shows that parents have opinions favoring a uniform dress code with the two foremost reasons being competitiveness among the children and their peers to wear the latest designer fashions†¦Ã¢â‚¬ (Woods 1992). School uniforms would remove the friction between students that do not wear the style clothes that fit in with their peers. Students that cannot wear competitive designer clothing will, in the name of competition, be c onsidered a loser and no student wants to be considered a loser just because they cannot afford expensive designer clothing. The cost of the uniform depends upon what type of uniform is required.
An Analysis of Solipsism in Kant’s Critique of Pure Reason Essay
An Analysis of Solipsism in Kant’s Critique of Pure Reason My goal is to examine solipsism and discover how Immanuel Kant's Transcendental Idealism could be subject to a charge of being solipsistic. Following this, I will briefly review the destructive impact this charge would have on certain of Kant’s positions. After the case for solipsism is made, I intend to describe a possible line of rebuttal from Kant’s perspective that could be made to the charge. The issue of solipsism is intriguing in that it seems to be universally rejected as a basis of metaphysics. Yet, the modern tradition has had difficulty supporting this rejection. Antony Flew defines solipsism as, "The theory that I am the sole existent. To be a solipsist I must hold that I alone exist independently, and that what I ordinarily call the outside world exists only as an object or content of my consciousness" (330). According to solipsism, I see the world through my eyes. The world is only as I see it. Reality is only that which seems real to me. Knowledge is what I know. Egoism is the ethic. Politics and social conditions do not concern me. My pain is the only pain. My welfare is the only concern. As Rene Descartes stated in the second meditation, the contents of his mind seemed to be directly available to him. I am, however, a real thing, and really existent; but what thing? The answer was, a thinking thing...since it is now manifest to me that bodies themselves are not properly perceived by the senses nor by the faculty of imagination, but by the intellect alone; and since they are not perceived because they are seen and touched, but only because they are understood [or rightly comprehended by thought], I readily discover that there is ... ...he realm of appearances is sufficient to imply the necessity for rational beings to assume the existence of one’s own mind and other minds. Further, I believe from this basis one can refuse to accept the possibility that Kant’s Transcendental Idealism could be reduced to solipsism. Works Cited Descartes, Rene. "Meditations on the First Philosophy". The Rationalists. New York: Doubleday, 1960. 121-127. Flew, Antony. A Dictionary of Philosophy. New York: St. Martin's Press, 1979. 330. Kant, Immanuel. Critique of Practical Reason. Trans. Lewis White Beck. Upper Saddle River, NJ: Prentice Hall, 1993. 141-149. Kant, Immanuel. Critique of Pure Reason. Trans. Norman Kemp Smith. New York: St. Martin's Press, 1929. Kant, Immanuel. Fundamental Principles of the Metaphysic of Morals. Trans. T. K. Abbott. Buffalo, NY: Prometheus Books, 1988.
Monday, September 2, 2019
Marketing Campaign Essay
The Westfield Shopping Centre provides a complete shopping experience, from arrival until departure. To start, all complexes have exclusive parking lots, where parking your vehicles is safe. Also, the parking is free for the first two hours, and by going into the movies, an extra free hour is earned. For more convenience the Auto Pay system is available where it is possible to pay the parking without waiting in any queue and a Valet Service and car wash are also available. Inside the shopping center, it is possible to find a great amount of all kinds of stores and brands. Furthermore, a Concierge is at hand on the first floor to assist the shoppers, indicating store locations, or for solving any problem. The newest service created by Westfield is the Gift Cards, where the customers can offer their families and friends a card with certain amount of credit where its possible to spend in more than 8.000 stores, or how Westfield prefers to say, the gift of choice. These are some examples of exclusive services that Westfield created and has been innovating to attract and retain even more clients. To assist in this task, the Marketing Department has been evolved specially in the digital field. A Nielsen study showed that Australia is the country with the major average time spent in social media per person, about seven hours a month. Attentive to this market, Westfield has developed digital marketing strategies targeting this kind of customer, the online one. At first, the website is completed renovated, and it is possible to compare between a large amount of retailers and products and make purchases directly from the website. Also, free return methods are available, making the experience of buying online more comfortable. Another digital marketing strategy was the creation of the Westfield Insider, which consists in a blog that is written by Alyce Cowell that was chosen among 1.450 applicants in a contest. In this blog she shares about her outfits, fashion and lifestyle tips, shopping finds, smart buys, and talk with the consumers about shopping. It’s a very smart strategy since customers trust more in other customer advice. The creation of Super Saturday was also a creation of the Marketing Department, which included in the Australian calendar a day with special deals and discounts, similar to United State’s Black Friday. Furthermore, Westfield launched a mobile app called My Westifield, which gives to the shoppers personalized shopping experiences, with a technology that is called Autograph, which allows the shopper to choose their favorite stores and brands, and then the app will show a wall of content and offers based on their preferences. What is most interesting about this app is the protection of the consumer’s privacy, Westfield doesn’t keep personal information and nor preferences. Also, Westfield has a massive social media presence. One of the top creation is the availability of a stylist that helps consumers with wardrobe dilemmas 24 hours 7 days a week. 3.0 – DETERMINE THE SUCCESS OF THE CURRENT MARKETING STRATEGIES The best method to evaluate the success of Westfield’s digital marketing strategies is using numbers and measuring their social media impact. Using analytics tools available on the web, it is possible to measure the access numbers of a website. In the case of the website www.westfield.com.au, its clear to affirm that it is a successful website. According to the website tools, westfield.com.au is in the 318th position in the raking of the most accessed websites in Australia, have an estimated of 28.000 daily visits and the visitor stays on the website for about 3 minutes, which is a high number, whereas in a browser it is possible to change a content in just one click. An interesting observation is that this website has 4.800 other websites linked to it. The Facebook account has 430.000 likes and 2.2 million visits, and the posts have a lot of interaction specially in posts that contain questions and suggestion ideas, for example, one post that starts the debate about sharing the corridor in two lanes, one fast and one slow, this post has more than 2.000 likes and more than 100 comments. Another relevant number is that Westfield has more than 5.000 followers on Twitter, and has more than 3.800 followers in the Westfield Insider Instagram account. These numbers and information represents how successful the Westfield’s digital strategies are, and with the innovative and creative marketing department higher numbers and interactions will be reached soon. 4.0– DESCRIBE YOUR CAMPAIGN Due the success of the Gift Card campaign, and based on these remarkable digital strategies, my campaign aims to combine reward cards and the digital medias, with the clear objective to attract more customers, increase the Westfield brand value and be a satisfactory action for the shoppers and the retailers. The idea consists in developing three new cards, but different from the gift card, these new cards will be to reward the owner of the card. The three cards will be known as Silver, Gold and Diamond. These cards will be easily obtained by the customers in every participant retail, remembering that everyone starts with the Silver Card. With this card in hand, each purchase will provide a certain amount of points. Each 5-dollar spent in one Westfield retailer is equal to 1 point in the Silver Card. When the shopper achieves 200 points, they will be able to exchange the Silver Card for the Gold Card. In the Gold Card, the rules change, each 8 dollars spent in one Westfield retailer is equal to 1 point. And to be promoted to the Diamond Card, the shopper needs to achieve 300 points. When the shoppers achieve this amount, they will be able to enter in a select group of the Diamond Cards shoppers. Each card will benefit the shoppers in a different way. The silver card allows the shopper to receive special offers and to participate in promotions. Obviously, if there is a lot of silver cards, the odds of winning is lower, so which card provides a more exclusive rewards. With the Gold Card, besides receiving special offers, consumers will be able to participate in promotions with highly valuable rewards such as travels and cars, and to receive invitations to stores openings and brands tests. And the special clients who achieve the Diamond Card will be a VIP shopper, they will participate in promotions with higher valuable offers, special invitations for parties and VIP passes and have a private lounge in the shopping when they can drink a coffee, use Wi-Fi, receive a massage, just like an exclusive airport room for VIP passengers. The retailers will also benefit from this campaign, because they will purpose the special offers, so will provide more interaction with the customers, the perfect time to announce a new collection or a settlement. And all the Westfield digital media will be available for them to use and disclose themselves. Therefore, this campaign will benefit the shopper, the retailers and specially the Westfield Shopping Center. BIBLIOGRAPHY Alexa – Actionable Analytics for the Web, viewed 17 June 2014, Cruz, S. 2011. ‘Westfield Group’s Digital Marketing Strategy viewed 15 June 2014, < www.businessreviewaustralia.com/marketing/company-reports/westfield-groups-digital-marketing-strategy> Dupre, E. 2013. ‘Westfield Balances Personalization with Privacy’ viewed 15 June 2014, Facebook Westfield, viewed 16 June 2014, Instagram Westfield Insider, viewed 16 June 2014, Murton, D. 2012. ‘Australian Marketing Update: Westfield’s Super Saturday, â€Å"Dumb Ways to Die†Karaoke, Nando’s Appoints Digital Agency’ viewed 15 June 2014, URL Mà ©trica, viewed 17 June 2014, Twitter Westfield, viewed 16 June 2014, Westfield Insider Blog, viewed 16 June 2014, Westfield Gift Cards, viewed 15 June 2014, Westfield Website, viewed 15 June 2014,
Sunday, September 1, 2019
How does Miller present the relationship between Abigail and Proctor? Essay
In The Crucible, we follow the adulterous and turbulent relationship between Abigail Williams and John Proctor, and watch it change and develop throughout the play, from Abigail trying to reinstate the affair in Act 1, to John Proctor confessing and therefore destroying it at the end of the play. John Proctor is an honest, plain-speaking local farmer. He is an impressive presence in the room, being described as ‘a man in his prime’ and ‘powerful of body’, illustrating his strength and independence. Although some people criticise his religious commitments, he is generally ‘respected and even feared in Salem’, again suggesting his position in the community. However, we then learn that he is a ‘sinner’. Although it may be easy, at this point, for the reader to judge Proctor, forming a negative opinion of him, we then learn that he sins ‘against his own vision of decent conduct’ and regards himself as a ‘fraud’, implying that he regrets and is ashamed of his sins. Proctor represents common sense and decency. He is not perfect, but is very aware of his own faults, unlike many others in the play. He is his own harshest judge. He believes very strongly in telling the truth but is tortured by the knowledge that he is living a lie. Although he is guilty of hypocrisy, he condemns himself for it. Here, Miller presents proctor in a more positive light and intends for the reader to empathise with Proctor, given that he regrets his mistakes and is burdened constantly by guilt. Abigail Williams is Reverend Parris’s niece and the leader of the girls and drives the witchcraft accusations. She wants revenge on Elizabeth Proctor for dismissing her and winning John Proctor back from her after the affair. She is shown has powerful when she says to the girls: ‘Now, look you, all of you’, asserting that she is very much in charge. She is also very controlling; when she tells Mary Warren to ‘Shut it!’ and slaps her, we see her taking advantage of Mary Warren’s shy and meek character by scaring and threatening her into doing what she wants. This is repeated when Abigail destroys Mary’s newfound courage against the girls by pretending to see her spirit as a yellow bird. Abigail also calls the good-natured Elizabeth Proctor a ‘gossiping liar’, signifying that she is sly and manipulative, adjusting the situation in order to remain innocent. She is also cunning as well as manipulative, in that she realises that she can generate hysteria in the other girls and she uses this to defend and strengthen her own argument and accusations. She inspires fear in all of the girls and the entire town: this is illustrated when we learn that ‘where she walks the crowd will part like the see for Israel’, proving that even the senior townspeople of Salem are taken in by her power. In Act 1 we are given an insight into the complex relationship between Proctor and Abigail. It is the first scene in which we are given actual evidence of their affair, which (up until their conversation in Act 1) is only rumoured. In this scene John Proctor’s power is reinforced when Mary Warren ‘jumps in fright’ when he enters. It is clear that he has a similar effect on Abigail, who immediately flatters Proctor when they are alone, citing that she had ‘almost forgotten how strong [he is]’. She also gives a ‘nervous laugh’, showing that she likes him a lot and is slightly uneasy around him as she is always on her guard to appear more mature. She ‘feverishly’ looks ‘deep into his eyes’, showing that he has power over her, and suggesting that she is looking as deep as she can into Proctor, searching for some form of response or reciprocation of her feelings towards him. Abigail also stands ‘as though on tiptoe’, implying that she is trying to seem more mature and of better status than she is. When someone is ‘on tiptoe’, they are trying to be more than they are, be that taller, more confident or mature, but they are often unstable by doing this and they struggle to keep their balance. It is this that causes Abigail’s downfall in the end, in that she too becomes unstable by trying to be more than she is, throughout the play. Her plan to win John Proctor backfires as a result of accusations multiplying and, as hysteria spirals out of control, it is Abigail who loses control of the whole situation and (albeit unintentionally) causes Proctor’s death. In the same scene, we see Proctor’s attitude towards Abigail and their affair change. At first, he gives a ‘knowing smile’, suggesting that he may still have some feelings for her. Once Abigail has told Proctor that they danced in the woods, he replies in a somewhat playful tone, saying: ‘Ah, you’re wicked yet, aren’t y’!’ giving the impression that likes her too and also wants to carry on with the affair. An alternative interpretation of this is that he encourages behaviour forbidden by Puritans such as dancing in the woods (which they believed to be full of evil spirits) because he knows that there isn’t really any danger in the woods, and that it will infuriate Parris, whom Proctor despises. He also jokes that Abigail will be ‘clapped in the stocks before [she’s] twenty!’ This ironic because Abigail is one of the only people who is not punished, despite being one of the only people who deserves to be. Abigail then begins to beg John for a ‘soft word’ with ‘concentrated desire’. The word ‘concentrated’ implies that her desire is very strong and intense, and that all the energy she has is focused on trying to seduce him. It is this that ‘destroys his smile’. It also destroys his happiness, in that he is tormented by guilt every day. It also destroys his relationship with Elizabeth as her ‘desire’ later involves targeting her at the trials and pretending that she sends her spirit to stab Abigail. It then, ultimately, destroys his life when she uses the power she has over the other girls to overpower Mary Warren’s argument against her, scaring Mary into going against Proctor and getting him arrested and hung. When Abigail ‘destroys his smile’, Proctor realises that what he is doing is wrong a makes the decision to reject Abigail. Miller uses short sentences to emphasise Proctor’s authority as a grown man, using a declarative to assert that ‘That’s done with.’ Speaking with â⠂¬Ëœfinal emphasis’, we watch as Proctor becomes frustrated that Abigail has clearly not got the message and will not leave. Miller uses another declarative when Proctor tells Abigail that she ‘will put it out of mind’, making it clear that Proctor is in control and reinforcing our idea of him as a headstrong man with good morals. Abigail’s desperation does not fade; we learn that ‘she cannot believe it’, insinuating that she has become so used to manipulating others that it comes as a shock when she herself is manipulated. Proctor rejects Abigail once and for all, using a violent image that he would ‘cut off [his] hand’ before he’d ‘ever reach for [her] again’. This image, suggesting punishment and physical harm is also symbolic of the terrible outcome of their affair. The affair causes tension between Proctor and Elizabeth. She is paranoid about what he may be up to, asking Proctor ‘What keeps [him] so late?’ John then asks Elizabeth: ‘Are you well today?’ showing that they are not getting on as well as they might, and Proctor is almost tiptoeing around her by trying to seem interested in her and make her feel valued. The tension increases further when Proctor says: ‘Cider?’, suggesting that he is tired of her and is growing impatient that she is forgetting things. Miller’s audience of the 1950s would have been horrified that Proctor orders Elizabeth around in this way, especially when she is innocent and he is the one in the wrong, though this would have been normal in the 1690s, when women were regarded as their husband’s property. Abigail does not appear in Act 2. Nevertheless, she has a strong influence over the course of events. Not only does she cause tension between John and Elizabeth, but her presence is felt when Proctor struggles to name all of the Ten Commandments. He names all of them but the adultery commandment, meaning Elizabeth has to ‘delicately’ remind him. Proctor tries so hard on a daily basis to forget about his affair with Abigail and move on that he has forgotten the only commandment which he has gone against. It is his only sin and the only thing that ruins his otherwise good character. Abigail also drives the scene by accusing Elizabeth of witchcraft. Mary Warren comes home from court with a ‘poppet’ for Elizabeth, which has a ‘needle’ stuck in it. We then learn that Abigail fell to the floor and a needle was found stuck into the flesh of her stomach. The reader is shown Abigail’s plot against Elizabeth and Elizabeth’s arrest is a turning point. When Proctor tells Mary that she must admit to the court how the poppet came to be in his house, Mary is frightened and says that she cannot do it as Abigail would kill her and ‘charge lechery’ on Proctor. In the context of the period, adultery was one of the worst sins and anyone found to be an adulterer would be heavily punished, possibly even killed, as John Proctor is. It is therefore through Elizabeth’s arrest that Mary reveals that she knows of the affair. Act 2 closes with Mary weeping that she cannot do what Proctor has asked her. Although Abigail is not there, her presence is felt yet again and the power that she has over the other girls is clearly shown in Mary’s terror at the prospect of having to denounce Abigail in court. Abigail and Proctor are both complex characters and Miller chooses the two characters who the reader would think are the most unlikely couple. John Proctor hates himself for hurting Elizabeth and judges himself for being guilty of the very hypocrisy he despises in others. Abigail Williams, on the other hand, is not a good-hearted character who revels in her sins, and it is her lack of morals which allow her to hurt innocent people such as Elizabeth. An adulterous relationship would have been intensely frowned upon in Puritan times and could be viewed as either Proctor‘s or Abigail’s fault. It could be argued that Proctor, as a grown and married man, should have known never to begin the affair with Abigail. However, it could have been Abigail, their servant, who took advantage of a difficult time between John and Elizabeth and exploited Proctor’s only weakness: lust. Miller clearly wants the reader on Proctor’s side. We know already that he is plagued with guilt and is aware of his own faults. In the end, he eliminates his hypocrisy by finally telling the truth. He is the play’s tragic hero in that he sacrifices his life and good name in order to save Elizabeth, who forgives him, saying that ‘he have his goodness now’.
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