The Audit Expectation Gap

The Audit Expectation Gap Introduction The audit expectation gap is critical to the auditing profession because the greater the unfulfilled expectations from the public, the lower is the credibility, earning potential and prestige associated with the work of auditors. The aim of this paper is to uncover the causes of an audit expectation gap. It is revealed that the existence of an audit expectation gap is due to complicated nature of an audit function; conflicting role of auditors; retrospective evaluation of auditors performance; time lag in responding to changing expectation; and self-regulation process of the auditing profession. For decades the auditing profession has been troubled with high levels of litigations and accusations. Such a problem has reached an unprecedented level as a result of the spectacular fall of well-publicized corporations like Enron and WorldCom (Porter Gowthorpe, 2004). Porter (1993) argues that the recent increase in criticism of and litigations against auditors is due to the failure of aud itors to meet societys expectations. The failure of living up to societal expectations have implicated the notion of â€Å"audit expectation gap†. The â€Å"expectations gap† is the difference between what users of financial statements, the general public perceives an audit to be and what the audit profession claim is expected of them in conducting an audit. In this respect, it is important to distinguish between the audit professions expectations of an audit on one hand, and the auditors perception of the audit on the other hand. Apart from users of financial statements and the general public, an auditor may also perceive a somewhat different interpretation or worse still, fail to comply with the standards set by the audit profession. If users of financial statements and the general public were educated to think that the auditors role embraces the detection and prevention of fraud, especially in relation to material items, the fraud and error detection role of an audit could be relatively objective. However, the Auditing Practices Board cannot guarantee absolute objectivity since materiality â€Å"and† material significance are subjective concepts, which require further clarification. A return to the primary role of detection and prevention would also be welcomed since there are at present, not sufficient measures to hold the auditor liable for negative consequences of his actions. Some sources of academic literature assume that the meaning of an audit is not objective/fixed whilst other sources such as contents of audit reports assume that the meaning of an audit is fixed. In relation to the latter assumption, there is the belief that the expectations gap could be significantly reduced if not possible to eliminate. Auditing is increasingly difficult and challenging, with new rules and regulations encouraging, if not requiring, auditors to enhance their efforts to detect fraud during an audit. Unfortunately, these rules and regulations contain terms like â€Å"reasonable,† â€Å"material,† â€Å"professional scepticism,† and â€Å"brainstorming,† whose meanings vary in the minds of different auditors. The â€Å"expectation gap† reflects a perceived difference between what one is expected to accomplish by others and what one personally believes he must accomplish. For example, the airline industry now expects a significant portion of flights to be delayed during the busy summer months. Passengers do not subscribe to this same belief, so when their flights are delayed, this exposes an expectation gap. Auditors face similar challenges when it comes to detecting fraud in an audit. In many instances, they are not sure how much effort must be made to uncover red flags for fraud. More important, they do not always take the appropriate steps to uncover fraud once a red flag surfaces during an audit. Clients, judges, shareholders, and other parties, however, expect auditors to take steps to detect fraud during the audit. They are often displeased when fraud goes undetected and is later uncovered by a tip or accident. The resulting investigation or financial statement restatement creates negative consequences for the company and its employees. The reasons an auditor may fail to identify red flags during an audit include the following: Over reliance on client representations; Lack of awareness or recognition of an observable condition indicating fraud; Lack of experience; Personal relationships with clients; Failure to brainstorm potential fraud schemes and scenarios; and A desire â€Å"not to know.† The expectation gap is driven by two variables: the auditors ability to detect fraud, and the auditors efforts to detect fraud. An auditor may possess the skills to detect fraud, but might choose to take shortcuts or disregard obvious signs of potential fraud. Or, an auditor might use a variety of techniques, but lack the experience to effectively uncover red flags. Both scenarios will broaden the expectation gap. An auditor must develop the requisite skills to detect fraud and obtain sufficient knowledge of the rules and regulations in order to better understand what is required during an audit. Statement on Auditing Standards (SAS) 99, Consideration of Fraud in a Financial Statement Audit, requires auditors to obtain â€Å"reasonable† assurance that material fraud is not present. The Institute of Internal Auditors (IIA) standard 1210.A2 requires auditors to possess â€Å"sufficient knowledge† to identify indicators of fraud. Whatever the words â€Å"reasonable† and â€Å"sufficient† mean to auditors will not matter if they fail to detect fraud. The definitions of â€Å"reasonable† and â€Å"sufficient† will be determined by their manager, client, senior management, or the judge or jury in a lawsuit. Developing Fraud Detection Skills Fraud examiners rely on the following tools: Knowledge of specific fraud schemes and scenarios; Knowledge of applicable laws and regulations; Excellent communication skills; and Strong interviewing skills. While auditors cannot be expected to develop these skills to the level of a fraud examiner, they should try to become more proficient through training, hands-on experience, reading the professional literature, brainstorming, and using fraud detection skills during the audit. Training and awareness: All auditors should possess basic knowledge of fraud schemes in order to better position themselves to detect red flags during an audit. Auditors can start by developing a basic understanding of fraud schemes and scenarios, as well as the reasons why people commit fraud. Organizations such as the IIA, the National Association of Certified Valuation Analysts (NACVA), and the Association of Certified Fraud Examiners (ACFE) offer training that provides a basic understanding of the various schemes relating to financial statement fraud, asset misappropriation, and bribery and corruption schemes. Auditors who develop significant fraud-detection skills can choose to pursue certifications such as the ACFEs Certified Fraud Examiner (CFE) and the NACVAs Certified Forensic Financial Analyst (CFFA). In addition, many colleges and universities now offer fraud detection and examination courses as part of their business, accounting, or audit programs. Some schools even offer more advanced degrees in the field of forensic studies. This training typically ranges from a basic one-to-four-hour overview of fraud detection to a three-day comprehensive course, where auditors look for fraud by reviewing case studies, participating in-group sessions, and reviewing actual data. Brainstorming: Brainstorming fraud risks are critical to a successful audit and identifying red flags for fraud. If nothing else, brainstorming will create a mindset for auditors to think like a fraudster, supporting the adage, â€Å"to catch a crook, learn to think like one.† Approximately 50% of all auditors brainstorm fraud risks prior to the start of an audit. Of auditors who use brainstorming as a fraud detection tool, only about half make it a formal process where they document the schemes and identify techniques aimed at uncovering red flags. The other auditors conduct brainstorming on a more informal basis and admit to considering the risk for fraud without formally documenting this consideration. A more formal brainstorming process is necessary to fully benefit from this exercise. For example, auditors could use a spreadsheet and involve a team of at least three auditors. Preferably, the team should consist of a fraud examiner or an auditor experienced in fraud detection. Following these guidelines will make brainstorming more effective: Make it fun and interactive, with everyone participating. Present a fraud case study to stimulate responses. Involve an experienced fraud examiner. Identify previous company frauds in the discussion. Use a facilitator. After the brainstorming session, it is imperative to plan and perform the audit in accordance with the schemes and scenarios identified during the discussion. For example, if procurement fraud was identified as a high-risk area, the audit should include steps to identify red flags. These steps could include the following: Using data analytics to identify suspicious vendors; Reviewing vendor spending for the previous 12 months to identify suspicious patterns, including duplicate payments; Analysing vendors with post office box addresses to find â€Å"ghost vendor† schemes; Comparing employee addresses to vendor addresses for possible matches; Contacting vendors that bid unsuccessfully for contracts, to inquire about the bidding process; and Running a Benfords Law (which predicts the occurrence of digits in data) analysis on vendor invoices to identify suspicious patterns of invoice amounts. Interviewing skills: Auditors should consider effective interviewing as a basic forensic tool to use during an audit. Auditors can benefit from developing a basic awareness of deception and when someone may be lying. Generally, people are cooperative, energetic, receptive, and supportive of an auditors efforts. The auditor should spend the first 15 minutes or so of any discussion with an interviewee building rapport. It is important to watch the persons mannerisms, body language, and overall demeanour. It is also important to listen to an individuals tone of voice, willingness to volunteer information, and style of answering questions. Once an auditor establishes a rapport with the interviewee, she can proceed to the line of questioning associated with the audit. It is at this point that an auditor needs to be aware of any change in verbal or nonverbal behavior. Reducing the Gap The above prescriptions for increasing an auditors ability to detect fraud are undeniably arduous. Fraud detection requires effort and the ability to work hand in hand. Ability is enhanced through experience, training, and effort. Effort is enhanced through solid audit plans, brainstorming, and ability. The challenge to reduce the expectation gap stands before all auditors, internal and external. While the profession has made great strides through legislation, regulation, and audit standards, it must apply this guidance within its own ranks, expending the effort and developing the ability to reduce this gap. Auditors cannot be held responsible for uncovering all types of fraud. Collusive frauds and other intricate schemes are very difficult to uncover. This does not, however, give auditors a blanket excuse to refrain from looking for fraud. Developing the right mindset, embedding forensic procedures, and asking about fraud all increase auditors chances of finding it. Conclusion The auditing profession believes the increase in litigation against, and criticism of auditors can be traced to the audit expectation gap. The audit expectation gap is detrimental to the auditing profession as it has negative influences on the value of auditing and the reputation of auditors in the modern society. It is found that the existence of an audit expectation gap is due to complicated nature of an audit function; conflicting role of auditors; retrospective evaluation of auditors performance; time lag in responding to changing expectation; and self-regulation process of the auditing profession. Given such problematic factors that contribute to the existence of the expectation gap, it is neither the auditors nor users who should be blamed for the â€Å"audit expectation gap† crisis. References Boynton, W., Johnson, R. and Kell, W. (2005). Assurance and the integrity of financial reporting (8th ed.). New York: John Wiley Son, Inc. Chandler RA, Edwards JR and Anderson M, (1993). Changing Perceptions Auditor : 1840 1940, Accounting and Business Research Vol 23 Autumn Davidson, L. (1975). The role and responsibilities of the auditor: Perspective, expectations and analysis. Unpublished background paper for the commission on auditors responsibilities. Gloeck, J.D. and Jager, H. (1993). The audit expectation gap in the republic of South Africa, Working paper, School of Accountancy, University of Pretoria. Lee, T. H and Azham, Md. A. (2008). The evolving role of auditor: Where do we go from here? Accountants Today, (3), 18-22. Leung, P., Coram, P., Cooper, B., Cosserat. G. and Gill. G.. (2004). Modern Auditing Assurance Service (2nd ed.). Australia: John Wiley Sons. Miller, R.D. (1986). Governmental oversight of the role of the auditors. The CPA Journal, (9), 20-26. Porter, B. and Gowthorpe, C. (2004). Audit expectation-performance gap in the United Kingdom in 1999 and comparison with the Gap in New Zealand in 1989 and in 1999. The Institute of Chartered Accountants of Scotland Edinburgh. Shaked, A. and Sutton, J. (1982). Imperfect information, perceived quality and the formation of professional groups. Journal of Economic Theory, 27, 170-181.

English Imperialism and Representations Essay

In William Shakespeare’s The Tempest Prospero, an exiled Naples duke, and his daughter, Miranda, are marooned on a remote island with the lone indigenous[1] inhabitant, a beast man named Caliban. Through his sorcery Prospero is able to enslave Caliban, the indigene, who toils for the benefit of Prospero and Miranda, the usurping colonial powers. While it is unclear if Shakespeare intended The Tempest to mirror English imperialism during the late 16th and 17th century, there are many congruencies between events in the play and events around the time of the play’s first performance in 1611. To begin with, in order to analyze these congruencies a brief overview of England’s New World[2] exploration and colonization is necessary. Next, Gonzalo’s interest in the island and his â€Å"plantation† scheme illustrate the English imperial yearning for the New World. In addition, the first exchange between Caliban and Prospero encapsulate the conflicts of indigenous people and the colonizers in an imperial relationship. Finally, the question remains if Caliban represents specifically Native Americans or broadly represents subjugated indigenous people by English colonization. Shakespeare’s The Tempest metaphorically represents English imperialism and encapsulates English sentiments towards the New World during the time of its cultural production. During the life of Shakespeare, especially around the time of the first performance of The Tempest, Europe engaged in imperialistic activities throughout the New World. In addition, during Shakespeare’s lifetime, England’s imperialistic activities would play a larger role in the country’s interests and developments. In Alden T. Vaughan article â€Å"People of Wonder: England Encounters the New World’s Native,† Vaughan describes how English perceptions of the Native Americans developed over the course of the 16th century. The English, while interested in the New World, did not play an active role in its initial exploration: â€Å"English people in the Tudor era lagged noticeably behind other Europeans in learning about the Americas. For nearly a century, English interest in the New World was surprisingly tangential, more a matter of curiosity than of conquest and based primarily on foreign rather than on English observation† (Vaughan, â€Å"People,† 13). For a majority of the 16th century the English received second hand accounts (writings and illustrations) of the New World. However, the English did make limited forays into developing first hand knowledge of the New World. Vaughan states, â€Å"The first document contact between the English and the Indians occurred in about 1502, when Sebastian Cabot†¦brought back [three men taken from Newfoundland]† (â€Å"People,† 14), but he continues, â€Å"Not until 1530, apparently, were other Indians brought to England, and not until 1553 did an English publisher issue a book with appreciable attention to America’s inhabitants† (â€Å"People,† 14). While slow to capitalize on exploring and colonizing the New World, the English â€Å"[became] actively involved in the exploration and conquest of the [Americas] and its peoples. Thereafter, England’s image of American natives reflected uniquely English experiences and expectations† (Vaughan, â€Å"People,† 13). One of the significant imperialist ventures around the time Shakespeare wrote The Tempest was the Jamestown colony. The English founded Jamestown in 1607, four years prior to the first performance of The Tempest. While a contemporary critic can only speculate the extent which the New World tantalized and influenced the English during this time, it must have had some sway on the popular imagination of English society, including Shakespeare’s. In The Tempest, the character Gonzalo demonstrates an interest with the pristine island setting that represents English imperial yearnings. After being shipwrecked on the island, Gonzalo first notices the natural beauty of the island. He exclaims, â€Å"How lush and lusty the grass looks! How green! † (2. 1. 53). From his initial observation of the health of the island, Gonzalo’s interest in the island soon becomes opportunistic: â€Å"Had I plantation of this isle, my lord –† (2. 1. 140). When Gonzalo says â€Å"plantation,† he means colonization. Gonzalo initial admiration for the island transforms into a scheme to start a colony; he envisions his colony as the antithesis of industry, a utopic society of idleness. Gonzalo describes his â€Å"plantation† in the following manner: â€Å"I’ the common wealth I would by contraries Execute all things; for no kind of traffic, Would I admit; no name of magistrate, Letter should not be known; riches, poverty, And use of service, none; contract, succession, Bourn, bound of land, tilth, vineyard, none; No use of metal, corn, or wine, or oil; No occupations; all men idle, all, And women too, but innocent and pure; No sovereignty—† (2. 1. 144-52) In Gonzalo’s colony people just lie around with no one telling them what to do; in addition, the women all stay virgins. Gonzalo’s companions quickly point out the impossibility of his Eden-like scenario. Sebastian indicates, â€Å"Yet [Gonzalo] would be king on [the island]† (2. 1. 153) to which Antonio adds, â€Å"The latter end of his commonwealth forgets the beginning† (2. 1. 154). From the comments by Sebastian and Antonio, it is clear Gonzalo’s scheme is not practical, but certainly Gonzalo’s sentiment must have appealed idealistically to English and Europeans tired of the social turmoil in the Old World. Benjamin Bertram notes in The Time is out of Joint: Skepticism in Shakespeare’s England contemporaneous to Shakespeare’s life, London’s mercantile interests, unemployment, overpopulation, and â€Å"[i]mmigrants from the province† all made colonial ventures appealing (58). Gonzalo’s fantasizing might tap into the socioeconomic conditions contemporary to the time of cultural production of The Tempest. For some Europeans the social turmoil of the Old World was a sore spot, yearning like Gonzalo for a fresh start and for a better society in the New World. French courtier Michel De Montaigne in his essay â€Å"Of the Cannibals† (1580) argues the New World inhabitants are no more barbarous or savage than the Old World denizens, suggesting things might be better in the case of the former. De Montaigne establishes, â€Å"I find (as far as I have been informed) there is nothing in that nation [the American Indians], that is either barbarous or savage, unless men call that barbarism which is not common to them† (119). De Montaigne alludes to the social problems of 16th century Europe in pointing out the hypocrisy of the Old World labeling the New World as â€Å"barbarous† or â€Å"savage. † Moreover, De Montaigne sees the New World inhabitants as closer to a natural state and less tainted by â€Å"human wit† when he observes, â€Å"It is a nation†¦that hath no kind of traffic, no knowledge of letters, no intelligence of numbers, no name of magistrates, nor of politic superiority; no use of service, of riches, or of poverty; no contracts, no successions, but common, no apparel but natural, no manuring of lands, no use of wine, corn, or metal† (120). Curiously, both Gonzalo and De Montaigne evoke the idea of unfettered idleness and non-use of wine, corn, and metal as a more natural society. Also, in painting an idyllic picture of the social items supposedly absent from the New World, De Montaigne overlooks that corn is a New World vegetable and that American Indians were familiar with the practice of fertilization, although maybe not â€Å"mannuring. † While a lot of De Montaigne’s generalizations of the New World inhabitants are arguable, he calls the readers attention to a litany of social items as evidence of the Old World tainted by â€Å"human wit. † However, De Montaigne sarcastically concludes that what the American Indians, supposedly, do with their dead is no more barbaric than what the Europeans do with the living by torturing people, stating â€Å"there is more barbarism in eating men alive than to feed upon them being dead; to mangle by tortures and torments a body full of lively sense, to roast him in pieces, to make dogs and swine to gnaw and tear him in mammocks†¦than to roast and eat him after he is dead† (120). De Montaigne’s relativistic view of transatlantic cultural practices demonstrates culture in the Old World was not necessarily better than culture in the New World. Some Europeans might have yearned for a reprieve from the rigid trapping of the Old World; the New World to them might have represented an opportunity for a fresh start, a chance to create a utopic society. The only problem was what to do about the indigenous people already there. The English public had a growing interest in the New World during Shakespeare’s lifetime, and The Tempest almost predicts the course of English imperialism would take. The exchange between Caliban and Prospero in Act 1 Scene 2 metaphorically represents the underlying conflicts plaguing indigenous people and English colonizers. Caliban represents prototypical native Other[3] as he argues against Prospero, the colonial master. Caliban’s articulation that he is the rightful owner of the island sounds like the universal grievance of many colonized people: â€Å"This island’s mine, by Sycorax my mother, / Which thou tak’st from me† (1. 2. 335-6). Caliban’s ownership stems from his mother, a witch, who bore him on the island, and this claim is reminiscent of many indigenous people who trace their social beginnings through a creation myth fixing them to the land. As Caliban goes on, his description of the initial friendly relationship he had with Prospero, parallels the prototypical dealings between indigenous people and colonizers. Often this friendly period includes an exchange of items and information between the two parties. Caliban describes the following: When thou cam’st first, Thou strok’st me and made much of me, wouldst give me Water and berries in’t, and teach me how To name the bigger light, and how the less, That burn by day and night. And then I loved thee And showed thee all the qualities o’ th’ isle, The fresh springs, brine pits, barren place and fertile. (1. 2. 337-43) Caliban attests he â€Å"showed† Prospero â€Å"the qualities† of the island, and in essence, Caliban taught Prospero how to survive on the island. This detail interestingly parallels the situation in Jamestown. B. J. Sokol in A Brave New World of Knowledge points out that â€Å"sojourning Europeans almost entirely depended upon the services of native inhabitants for material survival, and especially for food† (83). This grace period between indigenous people and colonizers, however, does not last forever. Sokol continues, â€Å"In both [The Tempest] and Virginia these services had at first been voluntarily offered [by Native Americans], then they were purchased or extorted, and finally there was refusal, resistance, and rebellion† (83). Soon the colonizer presses for more resources, more control over the land, and more control over the indigenous people: soon the indigenous people become the colonized. Caliban describes himself from the position of the colonized, â€Å"For I am all the subjects that you have, / Which first was mine own kin; and here you sty me / In this hard rock, whiles you do keep from me /The rest o’ th’ island† (1. 2. 345-7). Caliban’s central grievance is how Prospero has stripped Caliban of his autonomy and his control over the island. The central grievance for many colonized people is how the colonizer strips self-direction and control over ancestral lands from the colonized. Richard Hakluyt in his essay â€Å"Reasons for Colonization,† written in 1584 about the Virginia colonial project (125), succinctly describes the intentions of the English imperialism: â€Å"The end of this voyage [to North America] are these: 1. ) To plant Christian religion. 2) To traffic. 3. ) To Conquer. Or, to do all three† (129). As demonstrated earlier, Caliban is unhappy with his conquered status, a status Prospero confirms when he rebuts Caliban’s grievances, â€Å"Thou most lying slave† (my emphasis, 1. 2. 347). Prospero interestingly goes on to indicate his own inherent superiority and Caliban’s inherent inferiority, a privileging central to any colonial situation. Prospero states, â€Å"I have used thee, / Filth as thou are, with humane care† (1. 2. 348-9). Prospero ascribes the quality of â€Å"filth† to Caliban and â€Å"humane†-ness to his own actions. As the Hakluyt states, the first objective of the colonizer is â€Å"to plant Christian religion† or bring morality to the heathen indigenous people. Prospero’s ultimate argument for supplanting Caliban evokes the moral order the colonizer supposedly brings, for Prospero states the reason he has enslaved Caliban is because Caliban sought â€Å"to violate/ The honor of [Prospero’s] child† (1. 2. 350-1). From the perspective of the colonizer Caliban attempted to rape Miranda; however, from the perspective of the lone indigenous person Caliban attempted to propagate his culture: â€Å"O ho! O ho! Would’t had been done! / Thou didst prevent me; I had peopled else / This isle with Calibans† (1. 2. 352-4). While this relativism does not absolve Caliban of attempting to forcefully procreate with Miranda, it does not absolve Prospero of enslaving Caliban either. Unfortunately, Prospero uses one crime to justify another crime: Caliban’s attempted rape leads to his enslavement at the hands of Prospero. Furthermore, when Miranda tries to instill Caliban with a sense of guilt over his attempted rape, she states she â€Å"endowed [Caliban’s] purposes / With words that made them known† (1. 2. 360-1). However, by endowing Caliban with the language of the colonizer, Miranda has merely indoctrinated Caliban in the ideology of the colonizer in which Caliban, the colonized, occupies the margin. The colonizer’s language is a burden upon the colonized, for in order for the two groups to communicate the onus is on the colonized to learn the colonizer’s language. Caliban concurs with this onus when he says, â€Å"You taught me language, and my profit on’t / Is I know how to curse. The red plague rid you / For learning me your language! † (1. 2. 366-8). Another privileging in the imperial situation is the language and culture of the colonizer over the language and culture of colonized. For instance, Thomas Harriot spent time in the Virginia colony and wrote about the Algonquian people in Brief and True Report of the New Found Land of Virginia; his English contemporaries criticized him for learning the language of the Algonquians (Bertram 59). Bertram notes, â€Å"the English feared much more than foreign languages, as contact with foreign cultures inspired probing questions about cultural identity†¦Ã¢â‚¬  (59). Miranda’s effacement of Caliban’s language demonstrates her fear of foreign language and culture. Just as Caliban threatens Miranda’s physical sanctity, he also threatens her cultural sanctity by not communicating in the controlled discourse. Clearly, the conflict between Caliban and Prospero in The Tempest metaphorically represents the imperialistic conflicts between the colonized and the colonizer. Lastly, although Caliban can metaphorically represent the colonized Other, did Shakespeare intend Caliban to represent Native Americans specifically? Alden T. Vaughan in his article â€Å"Shakespeare’s Indian: The Americanization of Caliban† examines the history of The Tempest analysis which attempted to see Caliban as representative of Native Americans. Vaughan concludes, â€Å"If an intentionalist reading is insisted upon, and if early interpretations of Caliban are taken into account, his principal prototype was probably the European wild man of Renaissance literature and iconography† (â€Å"Shakespeare’s,† 153). In addition, Ronald Takaki offers in â€Å"The ‘Tempest’ in the Wilderness† the context surrounding the first performance of the play; also, he explains how Shakespeare’s audience might have perceived the character of Caliban. Takaki explains the following: [T]he timing of The Tempest was crucial: it was first performed after the English invasion of Ireland but before the colonization of New England, after John Smith’s arrival in Virginia but before the beginning of the tobacco economy, and after the first contacts with Indians but before full-scale warfare against them. This was an era when the English were encountering â€Å"other† peoples and delineating the boundary between â€Å"civilization† and â€Å"savagery. † The social constructions of both these terms were dynamically developing in three sites—Ireland, Virginia, and New England. (143) If Shakespeare’s audience saw Caliban as more man than monster, they likely conflated all known savage Others in their perception of Caliban. When Prospero says, â€Å"This thing of darkness [Caliban] I / Acknowledge mine† (5. 1. 275-6), Caliban could seem more monster than man, â€Å"darkness† meaning evil, or Caliban could seem more man than monster, â€Å"darkness† referring to skin color. It is unclear what Shakespeare intended; however, how people interpret Shakespeare is entirely another matter. Although Vaughan dismisses the notion Shakespeare intended Caliban to be Native American, he supports the notion that Caliban can metaphorically be seen as Native American, stating, â€Å"metaphoric readings of The Tempest have had equal legitimacy with the older literal approach† (â€Å"Shakespeare’s,† 153). There are scholars who have a stake in seeing Caliban as solely meant to be Native Americans. An immediate thread of their inquiry is Caliban’s name, which might be an anagram from a variant spelling of the word canibal. John F. Moffitt and Santiago Sebastian in their text O Brave New People: The European Invention of The American Indian describe how the lurid European popular perception quickly associated cannibalism with the inhabitants of the New World. Moffit and Sebastian describe the following: Cannibalism was also the specific subcultural attribute of the aborigines of the Other World that, as might be expected, some European illustrators found most noteworthy. In a crude woodcut†¦, a German print of 1505†¦representing the earliest European depiction of American Indians†¦cannibalism becomes the foremost collective characteristic of the newly described peoples†¦. (264-5) While Europeans, according to Vaughan, were familiar with the concept of anthropophagi, or eaters of human flesh, such people were considered mythical (â€Å"People,† 15). Vaughan goes on to note, â€Å"So prominent did some accounts make the eating of human flesh that the word cannibal, from the Carib Indians who presumably practiced the vile custom, gradually replaced the older, more awkward, term for eaters of human flesh† (â€Å"People,† 15). Curiously, if Shakespeare meant to evoke the sensational trait of cannibalism ascribed to Native Americans by Europeans in his character Caliban, he does not develop the trait in the play. Conversely, if Caliban does not represent Native Americans, certainly the European characters within the play perceive his usefulness like Native Americans during the early 17th century. The play mentions dead or alive a Native American is profitable for displaying in England. Additionally, Trinculo notes, â€Å"[the English] will / lay out ten to see a dead Indian. (2. 2. 31-32). Later, Stephano schemes to capture Caliban, or as Vaughan euphemistically refers to Native Americans kidnapped by Europeans, â€Å"coerced American envoys† (â€Å"People,† 12). Stephano states, â€Å"If I can recover him [Caliban] and keep him tame and get / to Naples with him, he’s a present for any emperor that / ever trod on neat’s leather† (2. 2. 65-7). Although Caliban might have the same display value as a Native American in England, this fact does not necessarily make Caliban Native American. Within The Tempest, there is not enough strong evidence to support the reading that Shakespeare meant Caliban to be Native American. If Shakespeare intended Caliban to represent Native American then Leslie Fieldler notes, â€Å"Caliban’s attempt on Miranda’s virtue makes him ‘the first nonwhite rapist in white man’s literature’; his freedom song is ‘the first American poem’; and when he guzzles too much of Stephano’s wine, Caliban is ‘the first drunken Indian in Western literature’ (Vaughan, â€Å"Shakespeare’s,† 148). Native Americans struggle enough with poor representation in American society; there is not a pressing need to demonstrate Shakespeare intended Caliban to be solely Native American if it results in additional derision. In contrast, Jeffrey L. Hantman in â€Å"Caliban’s Own Voice: American Indian Views of the Other in Colonial Virginia† summarizes the 20th century importance of Caliban as a universal indigenous voice, â€Å"He is African, and he is Caribbean. He has been a native of Madagascar, Quebec, Cuba, Nigeria, Kenya, and Zambia. Today, he is sometime enslaved, and psychologically dependent, but he is also a guerilla, a revolutionary, and a hero† (71). Who Shakespeare intended Caliban to be is a non-issue for those who identify with Caliban. If people find an entryway into identifying with Caliban, then certainly Caliban becomes them as much as they become Caliban. Although it would be erroneous to claim Shakespeare meant The Tempest as an allegory for English Imperialism in the New World and Caliban solely represents Native Americans, the play does metaphorically represent English imperialism and encapsulates English sentiments towards the New World during the time of the play’s cultural production. A brief overview of England’s New World exploration and colonization demonstrates how the English perception of the New World and Native Americans transformed during the development of English imperialism. Within the play, Gonzalo’s interests in the island and his â€Å"plantation† scheme illustrate the English imperial yearning for the New World and an opportunity to develop a society closer to a natural state. Furthermore, the first exchange between Caliban and Prospero encapsulate the conflicts that mar imperial relationship between indigenous people and the colonizer. Moreover, although Caliban does not represent specifically Native Americans, he can broadly represent all subjugated indigenous people. There are many congruencies between events in The Tempest and events during the late 16th and 17th century English imperialism. The Tempest is an example where Shakespeare was not necessarily predicting a future outcome but more likely articulating the trajectory of a present English course. Works Cited Bertram, Benjamin. The Time is out of Joint: Skepticism in Shakespeare’s England. Newark, NJ: University of Delaware Press, 2004. De Montaigne, Michel. â€Å"From Of the Cannibals. † William Shakespeare The Tempest: A Case Study in Critical Controversy. Ed. Gerald Graff and James Phelan. Boston: Bedford/St. Martin’s, 2000. 119-20. Hakluyt, Richard. â€Å"Reasons for Colonization. † William Shakespeare The Tempest: A Case Study in Critical Controversy. Ed. Gerald Graff and James Phelan. Boston: Bedford/St. Martin’s, 2000. 125-34. Hantman, Jeffrey L. â€Å"Caliban’s Own Voice: American Indian Views of the Other in Colonial Virginia. † New Literary History 23. 1 (1992): 69-81. JSTOR. Winona State University, Darrell W. Krueger Lib., Winona, MN. 3 Mar. 2007 . Moffitt, John F. , and Santiago Sebastian. O Brave New People: The European Invention of the American Indian. Albuquerque, NM: University of New Mexico Press, 1996. Shakespeare, William. The Tempest. William Shakespeare The Tempest: A Case Study in Critical Controversy. Ed. Gerald Graff and James Phelan. Boston: Bedford/St. Martin’s, 2000. 10-88. Sokol, B. J. A Brave New World of Knowledge: Shakespeare’s the Tempest and Early Modern Epistemology. Cranbury, NJ: Associated University Presses, 2003. Takaki, Ronald. â€Å"The ‘Tempest’ in the Wilderness. † William Shakespeare The Tempest: A Case Study in Critical Controversy. Ed. Gerald Graff and James Phelan. Boston: Bedford/St. Martin’s, 2000. 140-172. Vaughan, Alden T. â€Å"People of Wonder: England Encounters the New World’s Natives. † New World of Wonders: European Images of the Americas, 1492-1700. Ed. Rachel Doggett, et al. Seattle: University of Washington Press, 1992. – – -. â€Å"Shakespeare’s Indian: The Americanization of Caliban. † Shakespeare Quarterly 39. 2 (1988): 137-153. JSTOR. Winona State University, Darrell W. Krueger Lib. , Winona, MN. 3 Mar. 2007 . ———————– [1] Throughout the paper instead of simply using the term â€Å"natives,† I use indigenous people because the term â€Å"natives† carries negative imperialistic connotations. [2] I use the term New World provisionally in order to describe the dichotomy between Europe, the supposed Old World, and their realization of the Americas, which they dubbed the New World. [3] While some scholars have argued that Shakespeare intended Caliban to be representative of Native American, this intentionality is problematic. I will examine this later in the paper.

Wave Particle Duality and How It Works

The wave-particle duality principle of quantum physics holds that matter and light exhibit the behaviors of both waves and particles, depending upon the circumstances of the experiment. It is a complex topic but among the most intriguing in physics.   Wave-Particle Duality in Light In the 1600s, Christiaan Huygens and Isaac Newton proposed competing theories for lights behavior. Huygens proposed a wave theory of light while Newtons was a corpuscular (particle) theory of light. Huygenss theory had some issues in matching observation and Newtons prestige helped lend support to his theory so, for over a century, Newtons theory was dominant. In the early nineteenth century, complications arose for the corpuscular theory of light. Diffraction had been observed, for one thing, which it had trouble adequately explaining. Thomas Youngs double slit experiment resulted in obvious wave behavior and seemed to firmly support the wave theory of light over Newtons particle theory. A wave generally has to propagate through a medium of some kind. The medium proposed by Huygens had been luminiferous aether (or in more common modern terminology, ether). When James Clerk Maxwell quantified a set of equations (called Maxwells laws or Maxwells equations) to explain electromagnetic radiation (including visible light) as the propagation of waves, he assumed just such an ether as the medium of propagation, and his predictions were consistent with experimental results. The problem with the wave theory was that no such ether had ever been found. Not only that, but astronomical observations in stellar aberration by James Bradley in 1720 had indicated that ether would have to be stationary relative to a moving Earth. Throughout the 1800s, attempts were made to detect the ether or its movement directly, culminating in the famous Michelson-Morley experiment. They all failed to actually detect the ether, resulting in a huge debate as the twentieth century began. Was light a wave or a particle? In 1905, Albert Einstein published his paper to explain the photoelectric effect, which proposed that light traveled as discrete bundles of energy. The energy contained within a photon was related to the frequency of the light. This theory came to be known as the photon theory of light (although the word photon wasnt coined until years later). With photons, the ether was no longer essential as a means of propagation, although it still left the odd paradox of why wave behavior was observed. Even more peculiar were the quantum variations of the double slit experiment and the Compton effect which seemed to confirm the particle interpretation. As experiments were performed and evidence accumulated, the implications quickly became clear and alarming: Light functions as both a particle and a wave, depending on how the experiment is conducted and when observations are made. Wave-Particle Duality in Matter The question of whether such duality also showed up in matter was tackled by the bold de Broglie hypothesis, which extended Einsteins work to relate the observed wavelength of matter to its momentum. Experiments confirmed the hypothesis in 1927, resulting in a 1929 Nobel Prize for de Broglie. Just like light, it seemed that matter exhibited both wave and particle properties under the right circumstances. Obviously, massive objects exhibit very small wavelengths, so small in fact that its rather pointless to think of them in a wave fashion. But for small objects, the wavelength can be observable and significant, as attested to by the double slit experiment with electrons. Significance of Wave-Particle Duality The major significance of the wave-particle duality is that all behavior of light and matter can be explained through the use of a differential equation which represents a wave function, generally in the form of the Schrodinger equation. This ability to describe reality in the form of waves is at the heart of quantum mechanics. The most common interpretation is that the wave function represents the probability of finding a given particle at a given point. These probability equations can diffract, interfere, and exhibit other wave-like properties, resulting in a final probabilistic wave function that exhibits these properties as well. Particles end up distributed according to the probability laws and therefore exhibit the wave properties. In other words, the probability of a particle being in any location is a wave, but the actual physical appearance of that particle is not. While the mathematics, though complicated, makes accurate predictions, the physical meaning of these equations are much harder to grasp. The attempt to explain what the wave-particle duality actually means is a key point of debate in quantum physics. Many interpretations exist to try to explain this, but they are all bound by the same set of wave equations... and, ultimately, must explain the same experimental observations. Edited by Anne Marie Helmenstine, Ph.D.

Early Preterm Delivery And Breast Cancer - 2952 Words

Abstract Human breast tissue differentiates during pregnancy, and its regression thereafter results in anti-carcinogenic properties. Theoretically, women who delivery prematurely do not gain the anti-carcinogenic benefits of a full-term pregnancy and may be at an increased risk for breast cancer compared to women who carry to term. Limited amount of research has been conducted to determine if case studies support a positive correlation between early preterm delivery (PTD) and breast cancer in the mother. Four of five extracted articles agree that early preterm delivery (≠¤ 32 weeks) of a woman’s first child is associated with increased breast cancer development. This review introduces the stages of breast lobule development, theory behind†¦show more content†¦During this time, primary and secondary ducts grow and divide, forming terminal end ducts. Alveolar buds surround terminal end ducts like a bunch of grapes, signifying the formation of type 1 lobules. Follic le stimulating hormone and Luteinizing hormone cycles during menstrual periods will increase the size and number of alveolar buds, which transforms the alveolar buds of type 1 lobules into ductules of type 2 lobules (Figure 1). Type 1 lobules have approximately 11 alveolar buds surrounding the terminal end bud, and type 2 lobules have an average of 47 ductules. This is the extent of tissue differentiation in nulliparous women (Russo, 2004). During pregnancy, especially in the last weeks, increased concentrations of estrogen and progesterone stimulate further breast tissue development and differentiation that does not occur in nulliparous women (Innes Byers, 2004). Ductules continue to grow and proliferate around terminal end ducts, signifying the development of type 3 lobules, which have a cluster of approximately 80 ductules (Russo, 2004). Type 3 lobules transition into type 4 when ductules generate secretory capabilities and are therefore recognized as acini. Lumina of the acini become distended with colostrum in the later half of gestation (Russo, 2004). After pregnancy, type 4 lobules regress into type 3 lobules once more. Regression, also called involution, is an inflammatory response that clears secretory epithelial cells from the