Hebrew Pentecostals Essay

The movement known as the Hebrew Pentecostals started in 1914 by Bishop R.A.R. Johnson, a former Methodist minister, in Beaufort South Carolina. Bishop Johnson, dissatisfied with the Methodist church and its lack of positive support for the Pentecostal experience which included tongues, the indwelling of the holy spirit, and the observance of the original seventh day Sabbath, left the Methodist church to form what was called the â€Å" Commandment Keepers†. Through Bishop Johnson’s travelling ministry both nationally and internationally the church experienced rapid growth and quickly developed congregations on three continents. The group has been in existence and growing ever since then. Bishop Johnson was succeeded by Bishop Aaron Smith, first Chief Apostle, who led the church from 1941 to 1049, followed by Bishop S.P. Rawlings, second Chief Apostle, who headed the church from 1950 to 1990. Under Bishop S.P. Rawlings the church saw significant changes including the adoption of the Jewish festival days, and the acceptance of an identity as â€Å"Hebrew Pentecostal†. Hebrew Pentecostals do not consider themselves a Christian group or a Jewish group; they associate themselves with both early Christianity and the faith of the early Hebrews. Bishop Rawlings felt that the churches observance of the Jewish law and the acceptance of Jesus Christ as the Messiah separated the organization from traditional Christian and Jewish theological positions. The term â€Å"Hebrew Pentecostal† provides a unique identifier which embodies the marriage of Judaism and Christianity. Bishop S.P. Rawlings was succeeded by Bishop F.C. Scott, third Chief Apostle, who led the church from 1991 to 2005. Bishop Scott dedicated the current national Temple and oversaw paying it off. International presence increased greatly under his leadership and technological advancements were made in the church. Powers of the executive boards were refined and polices were updated. The honorable Bishop James E. Embry is the current Chief Apostle of the church and has been in office since 2005. Hebrew Pentecostalism is a religious philosophy derived from the inclusion of all divine concepts expressed in both the old and new Testaments of the Bible. The writings of the Old and New Testaments form the basis for both Judaism and Christianity, they also sharply delineate respective perceptions regarding the manner in which man is required to recognize and worship God. For example, Judaism rejects the validity and applicability of the New Testament writings while Christianity does the same for much of the Old Testament. It appears therefore that a merging of these two desperate positions would be tantamount to mixing water and oil however, that is exactly what Hebrew Pentecostalism does. The word â€Å"Hebrew† was used in Bible history by foreign peoples as a name for the Israelites; today it is applied only to the Hebrew language. Since the basic tents of the Hebrew Pentecostalism extracts its legitimacy from the original concepts of the Bible, it follows that the original reference to Gods chosen people is retained in the denominational identification. Membership is claimed, in the Hebrew family, by linkage provided by the Apostle Paul in Gal 3:29 And if ye be Christ’s, then are ye Abraham’s seed, and heirs according to the promise. Pentecostalism has its basic roots in familiar religious concepts. Its beginning can be traced to Acts 2:1-6, where the promise of the Holy Ghost was fulfilled in the upper room. The recognition of the indwelling of the Holy Spirit survived through centuries, but grew in the United States when speaking in tongues was evidenced in the southern Appalachians(1896). However, Bishop S.P. Rawlings of the House of God fathered the concept of â€Å"Hebrew Pentecostalism† at the 58th Convocation in 1977, after recognizing the The House of God was the only known church that embraced the total Bible as current day truth. They follow certain commandments in the Old Testament, such as dietary laws, the three pilgrimage festivals and the Sabbath. Their devotional services follow the Hebrew tradition rather than the Christian. They observe the Sabbath, it being an element in Creation since God himself rested on the seventh day and Adam rested with Him. They believe the Sabbath was made for man, but the Jewish people are the carriers of it. By observing the Sabbath, they are following the practices made for man. They have a systematic way of dealing with issues that come up within their organization and there is a definite hierarchy. They have a spiritual leader over the entire movement, called the Chief Apostle. Currently, the Chief Apostle is Bishop James E. Embry Jr. Under him, there is a board of Apostles, Elders, Pastors, and Evangelists. If there is a decision concerning matters of the Scripture, it comes down from the board of Apostles to the Pastors and to the local congregation. There are the male-only offices: Bishops, Vicar Bishops, Elders, and Deacons. Then the male-female offices: Pastors, Evangelists and Ministers. Then the female-only offices: Elect Lady, Mothers, Missionaries. The role of women is very open in the Hebrew Pentecostal church. There are women Pastors, women who carry out the Sacraments, such as marriage, burying the dead, and rites of Passover. They have no problems with the feminist movement as a whole, but there are some individual disagreements. Basically, as long as the feminist movement does not contradict the word of God, then they accept it. Since the feminist movement advocates abortion it cannot be supported by the church in that area. Their Sacraments are not similar to the Christian Sacraments. They have incorporated the rites of Passover into them. Passover is not a Sacrament in the Christian tradition. This reflects how they incorporate the Hebrew tradition into the Christian idea. The titles of many aspects of their religion have Christian names and some Hebrew themes although they do not exactly call themselves Christians. One common theme in their beliefs is the desire to go back to the root of the religion, rather than follow what history has made it to be. Hebrew Pentecostals are similar to Messianic Jews. However, Hebrew Pentecostals differ from Messianic Judaism in the respect that they started from different places. Messianic Judaism came from a Jewish background to accept the concept of Jesus as the son of God, whereas the Hebrew Pentecostal group came from a Christian background to embrace the Old Testament traditions. They are on the same understanding of the scriptures and identify with them closely. The primary doctrine of Hebrew Pentecostals is contained in twenty four principles developed by Bishop R.A.R. Johnson. Although there are other doctrinal issues that fall outside of these principles, â€Å"The Twenty Four Principles† represents the foundation of the church doctrine. They are as follows: It is important to look at how they approach change since much of their tradition is based on keeping things as they were originally. It is very interesting that if Hebrew Pentecostals find there is something the word of God teaches that they have not been aware of they are open to change. The way they approach change is through question that come up in the national meeting. Anyone can write to the board of apostles with questions and their answers are discussed. A doctoral change may or may not come out of it. Ideas for change can come from the congregation members themselves. The actual mandate of the change is given by the board of Apostles. It seems that the majority of the movement is based on going back to the basics and keeping things the way they were in the beginning and the acceptance of change seems to go against that framework. In the past 40 years Hebrew Pentecostals have increased 1000%. They grow through the merging of churches and through proselytizing. They do not actively proselytize, but when people hear of them, they explain what they are about and people join. http://excitingjudaism.com/docs/Sutton.doc http://netministries.org http://houseofgod.org

Dr Jekyll and Mr.Hyde

Character that you can make as your role model. Give reason why? The novel that I had chosen is Dry Jelly and Mr.. Hyde by Robert Louis Stevenson. The character in this novel that I can make as my role model is Mr.. Deuteron. Mr.. Deuteron is a loyalty person. These are several reasons how he show his loyalty. Mr.. Deuteron is a close friend of Dry. Jelly. Mr.. Deuteron does not tell anyone when he finds out Dry. Jelly's secret. Instead,he wants to help. When Mr.. Hyde gives compensation to Die's family because he had trampled over Die's body, Mr.. Deuteron found the name of sign in the cheese is Dry. Jelly.Moreover, he finds the walking stick which is the weapon to kill Sir Dangers Care is he presented to Dry. Jelly. Nevertheless, he keeps the secret to safeguard Dry. Jelly's good name. Second reason is Mr.. Deuteron is concerned Dry. Jelly. This is because when Dry. Jelly writes a will to Mr.. Deuteron which content is when Dry. Jelly died or disappears, the estate will given to Mr .. Hyde, Mr.. Deuteron is worry and try to persuade him. Nevertheless, Dry. Jelly refuses his advice and does not to answer his question. Consequently, Mr.. Deuteron suspects that Dry. Jelly is being blackmailed. This part shows he is loyalty to Dry.Jelly. Third reason is Mr.. Deuteron tryst his best to help Dry. Jelly. When Poole find Dry. Jelly locked him in the laboratory for a few days, he become to worry and go to Mr.. Deuteron's to ask for help. When Mr.. Deuteron reach Dry. Jelly's laboratory, he try to open the door of the laboratory because he think that Dry. Jelly is being blackmailed and he had heard the sound of Mr.. Hyde. He is very tension. Although he is success to open the door, he found the body of Mr.. Hyde lying on the ground. Even after Dry. Jelly ends his own life, Mr.. Deuteron does not reveal anything to the outsiders so as to protect Dry.Jelly's good image. In our life, we also need this kind of friend. Furthermore, we must also loyalty to our friend and alwa ys try our best to help them. This is because â€Å"A friend in need is a friend indeed. † 2. Character from the story that inspires your life? The novel that I had chosen is Dry Jelly and Mr.. Hyde by Robert Louis Stevenson. The character in this novel that inspires my life is Mr.. Deuteron. Mr.. Deuteron is a loyalty when Dry. Jelly died or disappear s, the estate will given to Mr.. Hyde, Mr.. Deuteron is Mr.. Deuteron does not reveal anything to the outsiders so as to protect Dry.Jelly ‘s good image. In this novel, I had learnt that I must loyalty to my friends and always try our best to help them. This is because â€Å"A friend in need is a friend indeed. † I also want to choose this kind of friends. 3. Character that you wish you can be? Character in this novel that I wish I can be is Mr.. Deuteron. Mr.. Deuteron is a loyalty blackmailed . This part shows he is loyalty to Dry. Jelly. Third reason is Mr.. Deuteron tryst his best to help Dry. Jelly. When Poole find Dry. Jelly locked him in the laboratory for a few days, he become to worry and go to Mr.. Deuteron's to ask for help. When Mr.. Totters reach Dry. Jelly's laboratory, he try to open the door of the laboratory because he think that Dry. Jelly is being blackmailed and he had heard the sound of Mr.. Hyde. He is very tension. Although he is success to open the door, he found the body of Mr.. Hyde lying on the ground. Even after Dry. Jelly ends his own life, Mr.. Deuteron does not reveal anything to the outsiders so as to protect Dry. Jelly ‘s good image. In a nutshell, Mr.. Deuteron is a loyalty person so I wish I can be him. Consequently, I will learn to loyalty to my friend and always help my friend when he r she is in the hot soup. A friend in need is a friend indeed†, I also want to choose this kind of friends. 4. Character that full of mystery character that full of mystery is Dry. Jelly. Most of the person will choose Mr.. Hyde, but I choose Dry. Jelly. These are several reasons why I think that Dry. Jelly is a mystery Dry. Jelly is a respected by many persons because he is a doctor. Person. Nevertheless, he use and waste his intelligence on something that do not benefit him or mankind. He had a god future before him. Instead of helping mankind he produce a drug which control and change him.He conducts experiment to separate the good mystery and no anyone will know this truth. Besides, by desiring to enjoy the privileges and respect Dry. Jelly has, he also wants the freedom to commit violent. This can show when he turn him to Mr.. Hyde, he trample over Die's body without any sympathy and he kill Sir Dangers Care. Nevertheless, he thinks that he can escape punishment by using Mr.. Hade's personality to commit crimes. He is very mystery person because no anybody can know the truth. Besides, Dry. Jelly concerned about he is being blackmailed because he cannot believe that this is done by Dry.Jelly. On the other hand, he begins to lose hold of his original and better self and becomes more absorbed in his evil side. He is suffering in his double life because Mr.. Hyde is more powerful. He cannot control himself change to Mr.. Hyde. Consequently, he locks himself in the laboratory. This action had shown his mystery when his servant, Poole fells curious and go to Mr.. Deuteron's house to ask for help. Finally, he led him to his tragic death. This had shown crime does not pay. In a nutshell, he is very mystery. Nevertheless, he also receives his punishment.I had learnt that we must kind and do to to do wrong things because maybe our action will led our parent and friend sad and disappointed. 5. Character that you wish you can delete from the story. The novel that I had chosen is Dry Jelly and Mr.. Hyde by Robert Louis Stevenson. The character that I strongly wish I can delete from this novel is Dry. Jelly. Most of the person will chose Mr.. Hyde, but I chose Dry. Jelly because the wrong action is done by him, and then Mr.. Hy de is only a â€Å"person† whom is â€Å"introduced† by Dry. Jelly. These are several reasons why I wish I can delete Dry. Jelly from this novel. Dry.Jelly is a respected by many persons because he is a doctor. Nevertheless, he use and waste his intelligence on something that do not benefit him or mankind. He had a god future before him. Instead of helping mankind he produce a drug which control and change him. He conducts experiment to separate the good and evil sides within himself. He is successful and he takes the drug himself. He is so selfish because he do not consider this action will hurt innocent person, he only want the freedom to commit violent without any person know and receive punishment. Besides, by desiring to enjoy the privileges and respect Dry.Jelly has, he also wants the freedom to commit Eileen. This can show when he turn him to Mr.. Hyde, he trample over Die's body without any sympathy and he kill Sir Dangers Care. Nevertheless, he thinks that he can escape punishment by using Mr.. Hade's personality to commit crimes. He is very mystery person because no anybody can know the truth. Besides, Dry. Jelly concerned about he is being blackmailed because he cannot believe that this is done by Dry. Jelly. On the other hand, he begins to lose hold of his original and better self and becomes more absorbed in his evil side. He is suffers in his double life because Mr..Hyde is more powerful. He cannot control himself change to Mr.. Hyde. Consequently, he locks himself in the laboratory. This action had shown his mystery when his servant, Poole fells curious and go to Mr.. Deuteron's house to ask for help. Finally, he led him to his tragic death. This had shown crime does not pay. In a nutshell, he is very mystery. Nevertheless, he also receives his punishment. If he had deleted from this novel, I think that the innocent person will not hurt or died such as things because maybe our action will led our parent and friend sad and disappoin ted. 6. A character that makes you feels sorry for him or her?The novel that I had chosen is Dry Jelly and Mr.. Hyde by Robert Louis Stevenson. The character that I fell sorry is Dry. Jelly. Most of the person will chose Mr.. Hyde, but I chose Dry. Jelly. These are several reasons why I think that I fell sorry to Dry. Jelly. Dry. Jelly is a respected is successful and he takes the drug himself. He do not know that this action will bring suffer to him. Besides, by desiring to enjoy the privileges and respect Dry. Jelly has, he also wants the freedom to commit violent. This can show when he turn him to Mr.. Hyde, he trample over Die's body without any sympathy and he kill Sir DangersCare. Nevertheless, he thinks that he can escape punishment by using Mr.. Hade's personality to commit crimes. He is very mystery person because no anybody can know the truth. Besides, Dry. Jelly concerned about he is being blackmailed because he cannot believe that this is done by Dry. Jelly. On the other hand, he begins to lose hold of his original and better self and becomes more absorbed in his evil side. He is suffers in his double life because Mr.. Hyde is more powerful. He cannot control himself change to Mr.. Hyde. Consequently, he locks himself in the laboratory.This action had shown his mystery when his servant, Poole fells curious and go to Mr.. Deuteron's house to ask for help. Finally, he led him to his tragic death. This had shown crime does not pay. In a nutshell, he is very mystery. Nevertheless, he also receives his punishment. I think that if he does not conducts experiments that can separate the good and evil side, he is a respected doctor now. I had learnt that we must kind and do not to do wrong things because maybe our action will led our parent and friend sad and disappointed. 7. Event that make you sad character that I make me sad is Dry. Jelly.These are several reasons why this character makes me sad in this novel. Dry. Jelly is a respected by many persons be cause he is a doctor. Nevertheless, he use and waste his intelligence on something that do not benefit him or mankind. He had a god future before him. Instead of helping mankind he produce a drug which control and change him. He conducts experiment to separate the good and evil sides within himself. He is successful and he takes the drug himself. He do not know that this action will bring suffer to him. Besides, by desiring to enjoy the privileges and respect Dry. Jelly has, he also wants he freedom to commit violent.This can show when he turn him to Mr.. Hyde, he trample over Die's body without any sympathy and he kill Sir Dangers Care. Nevertheless, he thinks that he can escape punishment by using Mr.. Hade's 8. Event that give you message in life. Event in this novel is Dry. Jelly makes the drug to destroy many people and finally he led him to his tragic death. The event that gives me message in life is crime does not pay. And evil sides within himself. He is successful and he ta kes the drug himself. He do not know that this action will bring suffer to him. Besides, by desiring to enjoy the ore absorbed in his evil side.He is suffers in his double life because Mr.. Hyde is 9. Event that supposed not to happen in the story. Event in this novel that I had supposed not to happen is Dry. Jelly make the drug that can separate the good and evil sides which had destroys many people. These are several reasons why I suppose this event not to happen in this novel. Dry. Jelly is a respected by many persons because he is a doctor. Nevertheless, he use and waste future before him. Instead of helping mankind he produce a drug which control and change him. He conducts experiment to separate the good and evil sides within himself.He is successful and he takes the drug himself. He do not know that this action will bring suffer to him. Besides, by desiring to enjoy the privileges and respect Dry. Jelly has, he also wants the freedom to commit violent. This can show when he t urn him to Mr.. Hyde, he trample over Die's body without any sympathy and he kill Sir Dangers Care. Nevertheless, he thinks that he can escape punishment by using Mr.. Hade's personality to commit crimes. He is very mystery person because no anybody can know the truth. Besides, Dry. Jelly concerned about he is being blackmailed because he cannot believe that this is done by Dry. Jelly.On the other hand, he begins to lose hold of his original and better self and becomes more absorbed in his evil side. He is suffers in his double life because Mr.. Hyde is more powerful. He cannot control himself change to Mr.. Hyde. Consequently, he locks Nevertheless, he also receives his punishment. I think that if he do not conducts experiments that can separate the good and evil sides, he is a respected doctor now and he will not destroy many people such as Edie and Sir Dangers Care . 1 had learnt that we must kind and do not to do wrong things because maybe our action will led our parent and frie nd sad and disappointed. . Event that you find funny The novel that I had chosen is The Phantom of the Opera by Gaston Leroy. From this novel, I am touched and sad, I also find funny in a part of story. The event that I find funny is La Charlotte sings Margarita in Chapter 6. From the beginning, on Friday morning, La Charlotte receives a letter warning her not to sing that night or she would lose her voice forever. The letter is written by the Phantom, Erik because he wants his â€Å"angle of the music†, Christine Dead to sing at that night. Nevertheless, La Charlotte ignores the letter, she does not believe and cannot think that how bad she sing!That night, the two director, Monsieur Firming and Monsieur Armband occupy Box 5 prove that the Opera Ghost does not exist. When La Charlotte takes the stage, Monsieur Firming hears a voice. They sense that someone in near them, actually that is the Phantom, Erik. When La Charlotte begins a love song, he voice cracks and she sounds l ike a toad, â€Å"crack, crack, crack. † At that moment, many people are laugh and feel very funny. La Charlotte is shamed and afraid. Her sound is unpleasant to hear and cannot sing again. Besides, the chandelier breaks away from its ropes and crashes down onto the audience below.A woman is killed and many are hurt. Consequently, the Opera House is closed for a fortnight and La Carload's career ends in disgrace. In this part of the novel, I feel funny and sympathy for her. If she agrees the letter warning, maybe this encounter will not happened in her. 11. How the novels affect your life. Person. These are several reasons how he show his loyalty. Mr.. Deuteron is a close friend of Dry. Jelly. Mr.. Deuteron does not tell anyone when he finds out Dry. Jelly's secret. Instead, he wants to help. When Mr.. Hyde gives compensation to Die's family blackmailed . This part shows he is loyalty to Dry. Jelly.Third reason is laboratory for a few day, he become to worry and go to Mr.. De uteron's to ask for help. Even after Dry. Jelly ends his own life, Mr.. Deuteron does not reveal anything to the outsiders so as to protect Dry. Jelly ‘s good image. In our life, we also need this kind of friend. Furthermore, I had learnt that we must also loyalty to our friend and always try our best to help them. This is because â€Å"A friend in need is a friend indeed. † 12. How the message of love and sacrifice show the story? The novel that I had chosen is The Phantom of the Opera by Gaston Leroy. From this novel, I find the message of love and sacrifice.True love requires sacrifice. There are three persons in this novel show their sacrifice, they are Rural, Christine and the Phantom, Erik. Rural sacrifice his life because he is willing to go through the dangerous passages and secret mazes in the Opera House in order to rescue his lover, Christine because Christine is kidnapped by Erik. Rural is a brave and loyalty person, he does not want his lover leaves him and in a dangerous condition. Although he meets the mysterious Persian who agrees to show him the way to Erie's house on the lake, suddenly, they are trapped in Erie's torture chamber?the room of mirrors.The pictures of flowers, trees, and rivers in the mirrors dance before their eyes. They suffer in the hot room. Nevertheless, he also loves Christine. On the other hand, Christine also sacrificed her love for Rural because she was a poor Norwegian singer whereas Rural was a rich French aristocrat. Besides, Christine loves Rural but is prepared to marry Erik because she could not bear to see her lover, Rural suffering in Erie's torture chamber. So she agrees to marry Erik and kisses him so that Rural and Persian may live. This part had shown she sacrifice her love. Apart from that, Erik also sacrifices his love.When Christine kisses him and agrees to marry him, he is touched by Christina's action in unconditionally. Consequently, he is willing to sacrifice his own happiness and his love for Christine. He decides to let the lovers go free. His sacrifice in this part of the story makes me feel very surprise, because this Christine and Rural marry and live happily together. I feel sorry to Erik and Joyful to Christine and Roll's happiness. In a nutshell, the three main characters in this novel bring a message to me, this is â€Å"Love and sacrifice†. In this novel, I learn a lesson, I must led my love go free because love cannot effort.If you really love a person, you may wish he or she always in a happily condition but not be eager for she or he to love you. Love is sacrifice but not force him or her to love you. This message will help me how to love a person really in the future. 13. State the moral value that similar in the both novels The novel that I had chosen is Dry Jelly and Mr.. Hyde by Robert Louis Stevenson and The Phantom of the Opera by Gaston Leroy. The moral value that similar had clearly shown in the both novel is loyalty. In the novel Dry. Jel ly and Mr.. Hyde, the lawyer, Mr.. Deuteron, Dry. Jelly's good friend, Dry. Lyon and Dry.Jelly's servant, Poole are show their loyalty while in the novel The Phantom of the Opera, â€Å"the angle of the music†, Christine and a rich French aristocrat, Victims De Shaggy(Rural) , the Persian and Madame Girl also show their loyalty. Mr.. Deuteron is a close friend of Dry. Jelly. Mr.. Deuteron does not tell anyone when he finds out Dry. Jelly's secret. Instead,he wants to help. He finds the walking stick which is the weapon to kill Sir Dangers Care is he presented to Dry. Jelly. Nevertheless, he keeps the secret to safeguard Dry. Jelly's good name. Mr.. Deuteron also tryst his best to help Dry. Jelly, he think that Dry.Jelly is being blackmailed. Besides, Dry. Jelly's good friend, Dry. Lyon also loyalty towards Dry. Jelly because he does not tell Dry. Jelly's secret to anyone when he know about the drug which can be separate the good and evil side is made by Dry. Jelly. Then, Dry. Jelly's servant, Poole also shows his loyalty toward his master because he followed Dry. Jelly's instructions which allow Mr.. Hyde to in and out from his house. Furthermore, Poole had worked for 20 years in Drollery's house. He also bought chemical for the doctor without tell anyone. On the other hand, the novel The Phantom of the Opera also shows its loyalty.Christine is loyal to her music tutor, Erik. This is because she is very grateful and compassionate. She agreed to be the wife of ‘poor, unhappy Erik. She also tears between for old flame and loyalty to Erik. Furthermore, Rural show his loyalty to Christine, he fell in love with Christine four years ago, and when Christine reappeared on the scene, he immediately renewed his relationship with her. Moreover, he also disregards his brother's advice about taking Christine away from Erik. Then, the Persian, who had known Erik in the past, and wants to prevent him from destroying himself by destroying the relationship between Christine and Rural.Apart from that, Madame Girl, she is kind, motherly and sympathetic, who is also loyal to Erik, she tried to stop people from taking about him and obey the Phantom by keeping Box 5 for him. She thinks and speaks carefully to him. In a nutshell, the both novel completely show a similar moral value is loyalty. In our life, we also need this kind of friend. Furthermore, we must also loyalty to our friend and always try our best to help them. This is because â€Å"A friend in need is a friend indeed. † 14. Choose a lesson from the story that you can share with your friends. The novel that I had chosen is Dry Jelly and Mr..Hyde by Robert Louis Stevenson. The lesson friends. I think that this lesson is the most suitable to share with my friends because this novel had clearly shown its loyalty. In this novel, there are three person shows their loyalty, they are Dry. Jelly and Mr.. Hyde, the lawyer, Mr.. Deuteron, Dry. Jelly's good friend, Dry. Lyon and Dry. Jell y's servant, Poole. Mr.. Deuteron is a close friend of Dry. Jelly. Mr.. Deuteron does not tell anyone when he finds out Dry. Jelly's secret. Instead,he wants to help. He finds the walking stick which is the weapon to kill Sir Dangers Care is he presented to Dry. Jelly.Nevertheless, he keeps the secret to safeguard Dry. Jelly's good name. Mr.. Deuteron also tryst his best to help Dry. Jelly, he worry that Dry. Jelly is being blackmailed. Even after Dry. Jelly ends his own life, image. In these parts, he clearly shows his loyalty to Dry. Jelly. Besides, Dry. Jelly's good friend, Dry. Lyon also loyalty towards Dry. Jelly because he does not tell Dry. Jelly's secret to anyone when he know about the connection between Dry. Jelly and Mr.. Hyde and the drug which can be separate the good and evil side is made by Dry. Jelly. He is so shocked and shaken about the whole matter.Nevertheless, he does not tell anyone until he died, he only leaves a letter for Mr.. Deuteron which asks him only ca n open this letter if Dry. Jelly is disappeared or died. Why he does reveal this secret? This is because his loyalty to his good friend, Dry. Jelly. Then, Dry. Jelly's had worked for 20 years in Dry. Jelly's house. He also bought chemical for the doctor without tell anyone. Moreover, he concern about Dry. Jelly is being blackmailed because he feels something wrong that Dry. Jelly had locked himself in the laboratory for a week. Without wasting any times, he quickly goes to see Mr.. Deuteron for help.From these parts of the story, we can clearly see that Poole is a loyalty servant towards Dry. Jelly. I think that this lesson can clearly share to my friends. In our life, we need this kind of friend. Furthermore, we must also loyalty to our friend and always try our best to help them. This is because â€Å"A friend in need is a friend indeed. † Are you loyalty to your friends? 15. Which setting of place that you feel gives you an anxious feeling? Give reasons. Why? The novel tha t I had chosen is Dry Jelly and Mr.. Hyde by Robert Louis Stevenson. The setting of place that I feel gives me an anxious feeling is in the Dry.Jelly's laboratory because the events had happened in this place attack me and bring interest to me to read. In this part, many people will feel anxious and curious to read continually. After the dead of Dry. Lyon, Dry. Jelly had shut himself in the laboratory for a week. Consequently, this action makes his servant, Poole concerns and finds there is something wrong, he suspects that there had been foul pay. Without wasting any times, he quickly goes to see Mr.. Deuteron for help. This part of the story makes me anxious and curious what had happened to Dry. Jelly? Why Dry. Jelly locks himself in the laboratory? Is true Dry.Jelly had murdered by Mr.. Hyde? Many questions come out from my mind. Then, Mr.. Deuteron follows Poole back to Dry. Jelly's house. When Poole knocks on the laboratory door and informs Dry. Jelly that Mr.. Deuteron wants t o see him, a voice from within say that he does not see anyone. Been murdered eight days ago. The murderer is now in Dry. Jelly's laboratory. From this part, I am shock because how Mr.. Hyde come into the laboratory without noticed by anyone? What he does to Dry. Jelly? Upon this condition, what is the action will done by them? Next, Mr.. Deuteron and Poole decide to break in the laboratory door.When they enter the room, they find the body of a man, his face to the floor. Who is the man? I am too impatient to know, is the man is Dry. Jelly? Upon turning it on its back, they see the face of Mr.. Hyde but they do not find Dry. Jelly here. I am very surprised and cannot believe. Mr.. Hyde killed by whom? Where is Dry. Jelly? In chapter 13, I had known and understood what had happened. Actually, Dry. Jelly conducts a drug which can separate the good and evil side. But unfortunately, he is suffering in his double life because the evil side of Mr.. Hyde becomes strong and powerful. Finall y, he led him to his tragic death.In the laboratory, I think this event of the story is the most interesting and many people impatient to know. 16. State one place in the story and describe the significant event that happened at the place mentioned. The novel that I had chosen is Dry Jelly and Mr.. Hyde by Robert Louis Stevenson. The significant event had happened in the place in this story is in the Dry. Jelly's laboratory because the events had happened in this place attack me and bring interest to me to read. In this part, many people will feel anxious and curious to read continually. These are several events had happened in this place. After the dead of Dry.Lyon, Dry. Jelly had shut himself in the laboratory for a week. Consequently, this action makes his servant, Poole concerns and finds there is something wrong, he suspects that there had been foul pay. Without wasting any times, he quickly goes to see Mr.. Deuteron for help. This part of the story makes me anxious and curious what had happened to Dry. Jelly? Why Dry. Jelly locks himself in the laboratory? Is true Dry. Jelly had murdered by Mr.. Hyde? Many questions come out from my mind. Then, Mr.. Deuteron follows Poole back to Dry. Jelly's house. When Poole knocks on the laboratory door and informs Dry. Jelly that Mr.. Totters wants to e him, a voice from within say that he does not see anyone. The voice is not that of Dry. Jelly, but Mr.. Hyde. Poole makes a guess that Dry. Jelly had been murdered eight days ago. The murderer is now in Dry. Jelly's laboratory. From this part, I am shock because how Mr.. Hyde come into the laboratory without noticed by anyone? What he does to Dry. Jelly? Upon this condition, what is the action will done by them? Next, Mr.. Deuteron and Poole decide to break in the laboratory door. When they enter the room, they find the body of a man, his face to the floor. Who is the man? I am too impatient to know, is the man is Dry.Jelly? Upon turning it on its back, they see the f ace of Mr.. Hyde but they do not find Dry. Jelly here. I am very surprised and cannot believe. Mr.. Hyde killed by whom? Where is Dry. Jelly? In chapter 13, I had known and understood what had happened. Actually, Dry. Jelly conducts a drug which can separate the good and evil side. But unfortunately, he is suffering in his double life because the evil side of Mr.. Hyde becomes strong and powerful. Finally, he led him to his tragic death. In the laboratory, I think this event in this place is very significant because this bring us interest and give us anxious to read. Dr Jekyll and Mr.Hyde Character that you can make as your role model. Give reason why? The novel that I had chosen is Dry Jelly and Mr.. Hyde by Robert Louis Stevenson. The character in this novel that I can make as my role model is Mr.. Deuteron. Mr.. Deuteron is a loyalty person. These are several reasons how he show his loyalty. Mr.. Deuteron is a close friend of Dry. Jelly. Mr.. Deuteron does not tell anyone when he finds out Dry. Jelly's secret. Instead,he wants to help. When Mr.. Hyde gives compensation to Die's family because he had trampled over Die's body, Mr.. Deuteron found the name of sign in the cheese is Dry. Jelly.Moreover, he finds the walking stick which is the weapon to kill Sir Dangers Care is he presented to Dry. Jelly. Nevertheless, he keeps the secret to safeguard Dry. Jelly's good name. Second reason is Mr.. Deuteron is concerned Dry. Jelly. This is because when Dry. Jelly writes a will to Mr.. Deuteron which content is when Dry. Jelly died or disappears, the estate will given to Mr .. Hyde, Mr.. Deuteron is worry and try to persuade him. Nevertheless, Dry. Jelly refuses his advice and does not to answer his question. Consequently, Mr.. Deuteron suspects that Dry. Jelly is being blackmailed. This part shows he is loyalty to Dry.Jelly. Third reason is Mr.. Deuteron tryst his best to help Dry. Jelly. When Poole find Dry. Jelly locked him in the laboratory for a few days, he become to worry and go to Mr.. Deuteron's to ask for help. When Mr.. Deuteron reach Dry. Jelly's laboratory, he try to open the door of the laboratory because he think that Dry. Jelly is being blackmailed and he had heard the sound of Mr.. Hyde. He is very tension. Although he is success to open the door, he found the body of Mr.. Hyde lying on the ground. Even after Dry. Jelly ends his own life, Mr.. Deuteron does not reveal anything to the outsiders so as to protect Dry.Jelly's good image. In our life, we also need this kind of friend. Furthermore, we must also loyalty to our friend and alwa ys try our best to help them. This is because â€Å"A friend in need is a friend indeed. † 2. Character from the story that inspires your life? The novel that I had chosen is Dry Jelly and Mr.. Hyde by Robert Louis Stevenson. The character in this novel that inspires my life is Mr.. Deuteron. Mr.. Deuteron is a loyalty when Dry. Jelly died or disappear s, the estate will given to Mr.. Hyde, Mr.. Deuteron is Mr.. Deuteron does not reveal anything to the outsiders so as to protect Dry.Jelly ‘s good image. In this novel, I had learnt that I must loyalty to my friends and always try our best to help them. This is because â€Å"A friend in need is a friend indeed. † I also want to choose this kind of friends. 3. Character that you wish you can be? Character in this novel that I wish I can be is Mr.. Deuteron. Mr.. Deuteron is a loyalty blackmailed . This part shows he is loyalty to Dry. Jelly. Third reason is Mr.. Deuteron tryst his best to help Dry. Jelly. When Poole find Dry. Jelly locked him in the laboratory for a few days, he become to worry and go to Mr.. Deuteron's to ask for help. When Mr.. Totters reach Dry. Jelly's laboratory, he try to open the door of the laboratory because he think that Dry. Jelly is being blackmailed and he had heard the sound of Mr.. Hyde. He is very tension. Although he is success to open the door, he found the body of Mr.. Hyde lying on the ground. Even after Dry. Jelly ends his own life, Mr.. Deuteron does not reveal anything to the outsiders so as to protect Dry. Jelly ‘s good image. In a nutshell, Mr.. Deuteron is a loyalty person so I wish I can be him. Consequently, I will learn to loyalty to my friend and always help my friend when he r she is in the hot soup. A friend in need is a friend indeed†, I also want to choose this kind of friends. 4. Character that full of mystery character that full of mystery is Dry. Jelly. Most of the person will choose Mr.. Hyde, but I choose Dry. Jelly. These are several reasons why I think that Dry. Jelly is a mystery Dry. Jelly is a respected by many persons because he is a doctor. Person. Nevertheless, he use and waste his intelligence on something that do not benefit him or mankind. He had a god future before him. Instead of helping mankind he produce a drug which control and change him.He conducts experiment to separate the good mystery and no anyone will know this truth. Besides, by desiring to enjoy the privileges and respect Dry. Jelly has, he also wants the freedom to commit violent. This can show when he turn him to Mr.. Hyde, he trample over Die's body without any sympathy and he kill Sir Dangers Care. Nevertheless, he thinks that he can escape punishment by using Mr.. Hade's personality to commit crimes. He is very mystery person because no anybody can know the truth. Besides, Dry. Jelly concerned about he is being blackmailed because he cannot believe that this is done by Dry.Jelly. On the other hand, he begins to lose hold of his original and better self and becomes more absorbed in his evil side. He is suffering in his double life because Mr.. Hyde is more powerful. He cannot control himself change to Mr.. Hyde. Consequently, he locks himself in the laboratory. This action had shown his mystery when his servant, Poole fells curious and go to Mr.. Deuteron's house to ask for help. Finally, he led him to his tragic death. This had shown crime does not pay. In a nutshell, he is very mystery. Nevertheless, he also receives his punishment.I had learnt that we must kind and do to to do wrong things because maybe our action will led our parent and friend sad and disappointed. 5. Character that you wish you can delete from the story. The novel that I had chosen is Dry Jelly and Mr.. Hyde by Robert Louis Stevenson. The character that I strongly wish I can delete from this novel is Dry. Jelly. Most of the person will chose Mr.. Hyde, but I chose Dry. Jelly because the wrong action is done by him, and then Mr.. Hy de is only a â€Å"person† whom is â€Å"introduced† by Dry. Jelly. These are several reasons why I wish I can delete Dry. Jelly from this novel. Dry.Jelly is a respected by many persons because he is a doctor. Nevertheless, he use and waste his intelligence on something that do not benefit him or mankind. He had a god future before him. Instead of helping mankind he produce a drug which control and change him. He conducts experiment to separate the good and evil sides within himself. He is successful and he takes the drug himself. He is so selfish because he do not consider this action will hurt innocent person, he only want the freedom to commit violent without any person know and receive punishment. Besides, by desiring to enjoy the privileges and respect Dry.Jelly has, he also wants the freedom to commit Eileen. This can show when he turn him to Mr.. Hyde, he trample over Die's body without any sympathy and he kill Sir Dangers Care. Nevertheless, he thinks that he can escape punishment by using Mr.. Hade's personality to commit crimes. He is very mystery person because no anybody can know the truth. Besides, Dry. Jelly concerned about he is being blackmailed because he cannot believe that this is done by Dry. Jelly. On the other hand, he begins to lose hold of his original and better self and becomes more absorbed in his evil side. He is suffers in his double life because Mr..Hyde is more powerful. He cannot control himself change to Mr.. Hyde. Consequently, he locks himself in the laboratory. This action had shown his mystery when his servant, Poole fells curious and go to Mr.. Deuteron's house to ask for help. Finally, he led him to his tragic death. This had shown crime does not pay. In a nutshell, he is very mystery. Nevertheless, he also receives his punishment. If he had deleted from this novel, I think that the innocent person will not hurt or died such as things because maybe our action will led our parent and friend sad and disappoin ted. 6. A character that makes you feels sorry for him or her?The novel that I had chosen is Dry Jelly and Mr.. Hyde by Robert Louis Stevenson. The character that I fell sorry is Dry. Jelly. Most of the person will chose Mr.. Hyde, but I chose Dry. Jelly. These are several reasons why I think that I fell sorry to Dry. Jelly. Dry. Jelly is a respected is successful and he takes the drug himself. He do not know that this action will bring suffer to him. Besides, by desiring to enjoy the privileges and respect Dry. Jelly has, he also wants the freedom to commit violent. This can show when he turn him to Mr.. Hyde, he trample over Die's body without any sympathy and he kill Sir DangersCare. Nevertheless, he thinks that he can escape punishment by using Mr.. Hade's personality to commit crimes. He is very mystery person because no anybody can know the truth. Besides, Dry. Jelly concerned about he is being blackmailed because he cannot believe that this is done by Dry. Jelly. On the other hand, he begins to lose hold of his original and better self and becomes more absorbed in his evil side. He is suffers in his double life because Mr.. Hyde is more powerful. He cannot control himself change to Mr.. Hyde. Consequently, he locks himself in the laboratory.This action had shown his mystery when his servant, Poole fells curious and go to Mr.. Deuteron's house to ask for help. Finally, he led him to his tragic death. This had shown crime does not pay. In a nutshell, he is very mystery. Nevertheless, he also receives his punishment. I think that if he does not conducts experiments that can separate the good and evil side, he is a respected doctor now. I had learnt that we must kind and do not to do wrong things because maybe our action will led our parent and friend sad and disappointed. 7. Event that make you sad character that I make me sad is Dry. Jelly.These are several reasons why this character makes me sad in this novel. Dry. Jelly is a respected by many persons be cause he is a doctor. Nevertheless, he use and waste his intelligence on something that do not benefit him or mankind. He had a god future before him. Instead of helping mankind he produce a drug which control and change him. He conducts experiment to separate the good and evil sides within himself. He is successful and he takes the drug himself. He do not know that this action will bring suffer to him. Besides, by desiring to enjoy the privileges and respect Dry. Jelly has, he also wants he freedom to commit violent.This can show when he turn him to Mr.. Hyde, he trample over Die's body without any sympathy and he kill Sir Dangers Care. Nevertheless, he thinks that he can escape punishment by using Mr.. Hade's 8. Event that give you message in life. Event in this novel is Dry. Jelly makes the drug to destroy many people and finally he led him to his tragic death. The event that gives me message in life is crime does not pay. And evil sides within himself. He is successful and he ta kes the drug himself. He do not know that this action will bring suffer to him. Besides, by desiring to enjoy the ore absorbed in his evil side.He is suffers in his double life because Mr.. Hyde is 9. Event that supposed not to happen in the story. Event in this novel that I had supposed not to happen is Dry. Jelly make the drug that can separate the good and evil sides which had destroys many people. These are several reasons why I suppose this event not to happen in this novel. Dry. Jelly is a respected by many persons because he is a doctor. Nevertheless, he use and waste future before him. Instead of helping mankind he produce a drug which control and change him. He conducts experiment to separate the good and evil sides within himself.He is successful and he takes the drug himself. He do not know that this action will bring suffer to him. Besides, by desiring to enjoy the privileges and respect Dry. Jelly has, he also wants the freedom to commit violent. This can show when he t urn him to Mr.. Hyde, he trample over Die's body without any sympathy and he kill Sir Dangers Care. Nevertheless, he thinks that he can escape punishment by using Mr.. Hade's personality to commit crimes. He is very mystery person because no anybody can know the truth. Besides, Dry. Jelly concerned about he is being blackmailed because he cannot believe that this is done by Dry. Jelly.On the other hand, he begins to lose hold of his original and better self and becomes more absorbed in his evil side. He is suffers in his double life because Mr.. Hyde is more powerful. He cannot control himself change to Mr.. Hyde. Consequently, he locks Nevertheless, he also receives his punishment. I think that if he do not conducts experiments that can separate the good and evil sides, he is a respected doctor now and he will not destroy many people such as Edie and Sir Dangers Care . 1 had learnt that we must kind and do not to do wrong things because maybe our action will led our parent and frie nd sad and disappointed. . Event that you find funny The novel that I had chosen is The Phantom of the Opera by Gaston Leroy. From this novel, I am touched and sad, I also find funny in a part of story. The event that I find funny is La Charlotte sings Margarita in Chapter 6. From the beginning, on Friday morning, La Charlotte receives a letter warning her not to sing that night or she would lose her voice forever. The letter is written by the Phantom, Erik because he wants his â€Å"angle of the music†, Christine Dead to sing at that night. Nevertheless, La Charlotte ignores the letter, she does not believe and cannot think that how bad she sing!That night, the two director, Monsieur Firming and Monsieur Armband occupy Box 5 prove that the Opera Ghost does not exist. When La Charlotte takes the stage, Monsieur Firming hears a voice. They sense that someone in near them, actually that is the Phantom, Erik. When La Charlotte begins a love song, he voice cracks and she sounds l ike a toad, â€Å"crack, crack, crack. † At that moment, many people are laugh and feel very funny. La Charlotte is shamed and afraid. Her sound is unpleasant to hear and cannot sing again. Besides, the chandelier breaks away from its ropes and crashes down onto the audience below.A woman is killed and many are hurt. Consequently, the Opera House is closed for a fortnight and La Carload's career ends in disgrace. In this part of the novel, I feel funny and sympathy for her. If she agrees the letter warning, maybe this encounter will not happened in her. 11. How the novels affect your life. Person. These are several reasons how he show his loyalty. Mr.. Deuteron is a close friend of Dry. Jelly. Mr.. Deuteron does not tell anyone when he finds out Dry. Jelly's secret. Instead, he wants to help. When Mr.. Hyde gives compensation to Die's family blackmailed . This part shows he is loyalty to Dry. Jelly.Third reason is laboratory for a few day, he become to worry and go to Mr.. De uteron's to ask for help. Even after Dry. Jelly ends his own life, Mr.. Deuteron does not reveal anything to the outsiders so as to protect Dry. Jelly ‘s good image. In our life, we also need this kind of friend. Furthermore, I had learnt that we must also loyalty to our friend and always try our best to help them. This is because â€Å"A friend in need is a friend indeed. † 12. How the message of love and sacrifice show the story? The novel that I had chosen is The Phantom of the Opera by Gaston Leroy. From this novel, I find the message of love and sacrifice.True love requires sacrifice. There are three persons in this novel show their sacrifice, they are Rural, Christine and the Phantom, Erik. Rural sacrifice his life because he is willing to go through the dangerous passages and secret mazes in the Opera House in order to rescue his lover, Christine because Christine is kidnapped by Erik. Rural is a brave and loyalty person, he does not want his lover leaves him and in a dangerous condition. Although he meets the mysterious Persian who agrees to show him the way to Erie's house on the lake, suddenly, they are trapped in Erie's torture chamber?the room of mirrors.The pictures of flowers, trees, and rivers in the mirrors dance before their eyes. They suffer in the hot room. Nevertheless, he also loves Christine. On the other hand, Christine also sacrificed her love for Rural because she was a poor Norwegian singer whereas Rural was a rich French aristocrat. Besides, Christine loves Rural but is prepared to marry Erik because she could not bear to see her lover, Rural suffering in Erie's torture chamber. So she agrees to marry Erik and kisses him so that Rural and Persian may live. This part had shown she sacrifice her love. Apart from that, Erik also sacrifices his love.When Christine kisses him and agrees to marry him, he is touched by Christina's action in unconditionally. Consequently, he is willing to sacrifice his own happiness and his love for Christine. He decides to let the lovers go free. His sacrifice in this part of the story makes me feel very surprise, because this Christine and Rural marry and live happily together. I feel sorry to Erik and Joyful to Christine and Roll's happiness. In a nutshell, the three main characters in this novel bring a message to me, this is â€Å"Love and sacrifice†. In this novel, I learn a lesson, I must led my love go free because love cannot effort.If you really love a person, you may wish he or she always in a happily condition but not be eager for she or he to love you. Love is sacrifice but not force him or her to love you. This message will help me how to love a person really in the future. 13. State the moral value that similar in the both novels The novel that I had chosen is Dry Jelly and Mr.. Hyde by Robert Louis Stevenson and The Phantom of the Opera by Gaston Leroy. The moral value that similar had clearly shown in the both novel is loyalty. In the novel Dry. Jel ly and Mr.. Hyde, the lawyer, Mr.. Deuteron, Dry. Jelly's good friend, Dry. Lyon and Dry.Jelly's servant, Poole are show their loyalty while in the novel The Phantom of the Opera, â€Å"the angle of the music†, Christine and a rich French aristocrat, Victims De Shaggy(Rural) , the Persian and Madame Girl also show their loyalty. Mr.. Deuteron is a close friend of Dry. Jelly. Mr.. Deuteron does not tell anyone when he finds out Dry. Jelly's secret. Instead,he wants to help. He finds the walking stick which is the weapon to kill Sir Dangers Care is he presented to Dry. Jelly. Nevertheless, he keeps the secret to safeguard Dry. Jelly's good name. Mr.. Deuteron also tryst his best to help Dry. Jelly, he think that Dry.Jelly is being blackmailed. Besides, Dry. Jelly's good friend, Dry. Lyon also loyalty towards Dry. Jelly because he does not tell Dry. Jelly's secret to anyone when he know about the drug which can be separate the good and evil side is made by Dry. Jelly. Then, Dry. Jelly's servant, Poole also shows his loyalty toward his master because he followed Dry. Jelly's instructions which allow Mr.. Hyde to in and out from his house. Furthermore, Poole had worked for 20 years in Drollery's house. He also bought chemical for the doctor without tell anyone. On the other hand, the novel The Phantom of the Opera also shows its loyalty.Christine is loyal to her music tutor, Erik. This is because she is very grateful and compassionate. She agreed to be the wife of ‘poor, unhappy Erik. She also tears between for old flame and loyalty to Erik. Furthermore, Rural show his loyalty to Christine, he fell in love with Christine four years ago, and when Christine reappeared on the scene, he immediately renewed his relationship with her. Moreover, he also disregards his brother's advice about taking Christine away from Erik. Then, the Persian, who had known Erik in the past, and wants to prevent him from destroying himself by destroying the relationship between Christine and Rural.Apart from that, Madame Girl, she is kind, motherly and sympathetic, who is also loyal to Erik, she tried to stop people from taking about him and obey the Phantom by keeping Box 5 for him. She thinks and speaks carefully to him. In a nutshell, the both novel completely show a similar moral value is loyalty. In our life, we also need this kind of friend. Furthermore, we must also loyalty to our friend and always try our best to help them. This is because â€Å"A friend in need is a friend indeed. † 14. Choose a lesson from the story that you can share with your friends. The novel that I had chosen is Dry Jelly and Mr..Hyde by Robert Louis Stevenson. The lesson friends. I think that this lesson is the most suitable to share with my friends because this novel had clearly shown its loyalty. In this novel, there are three person shows their loyalty, they are Dry. Jelly and Mr.. Hyde, the lawyer, Mr.. Deuteron, Dry. Jelly's good friend, Dry. Lyon and Dry. Jell y's servant, Poole. Mr.. Deuteron is a close friend of Dry. Jelly. Mr.. Deuteron does not tell anyone when he finds out Dry. Jelly's secret. Instead,he wants to help. He finds the walking stick which is the weapon to kill Sir Dangers Care is he presented to Dry. Jelly.Nevertheless, he keeps the secret to safeguard Dry. Jelly's good name. Mr.. Deuteron also tryst his best to help Dry. Jelly, he worry that Dry. Jelly is being blackmailed. Even after Dry. Jelly ends his own life, image. In these parts, he clearly shows his loyalty to Dry. Jelly. Besides, Dry. Jelly's good friend, Dry. Lyon also loyalty towards Dry. Jelly because he does not tell Dry. Jelly's secret to anyone when he know about the connection between Dry. Jelly and Mr.. Hyde and the drug which can be separate the good and evil side is made by Dry. Jelly. He is so shocked and shaken about the whole matter.Nevertheless, he does not tell anyone until he died, he only leaves a letter for Mr.. Deuteron which asks him only ca n open this letter if Dry. Jelly is disappeared or died. Why he does reveal this secret? This is because his loyalty to his good friend, Dry. Jelly. Then, Dry. Jelly's had worked for 20 years in Dry. Jelly's house. He also bought chemical for the doctor without tell anyone. Moreover, he concern about Dry. Jelly is being blackmailed because he feels something wrong that Dry. Jelly had locked himself in the laboratory for a week. Without wasting any times, he quickly goes to see Mr.. Deuteron for help.From these parts of the story, we can clearly see that Poole is a loyalty servant towards Dry. Jelly. I think that this lesson can clearly share to my friends. In our life, we need this kind of friend. Furthermore, we must also loyalty to our friend and always try our best to help them. This is because â€Å"A friend in need is a friend indeed. † Are you loyalty to your friends? 15. Which setting of place that you feel gives you an anxious feeling? Give reasons. Why? The novel tha t I had chosen is Dry Jelly and Mr.. Hyde by Robert Louis Stevenson. The setting of place that I feel gives me an anxious feeling is in the Dry.Jelly's laboratory because the events had happened in this place attack me and bring interest to me to read. In this part, many people will feel anxious and curious to read continually. After the dead of Dry. Lyon, Dry. Jelly had shut himself in the laboratory for a week. Consequently, this action makes his servant, Poole concerns and finds there is something wrong, he suspects that there had been foul pay. Without wasting any times, he quickly goes to see Mr.. Deuteron for help. This part of the story makes me anxious and curious what had happened to Dry. Jelly? Why Dry. Jelly locks himself in the laboratory? Is true Dry.Jelly had murdered by Mr.. Hyde? Many questions come out from my mind. Then, Mr.. Deuteron follows Poole back to Dry. Jelly's house. When Poole knocks on the laboratory door and informs Dry. Jelly that Mr.. Deuteron wants t o see him, a voice from within say that he does not see anyone. Been murdered eight days ago. The murderer is now in Dry. Jelly's laboratory. From this part, I am shock because how Mr.. Hyde come into the laboratory without noticed by anyone? What he does to Dry. Jelly? Upon this condition, what is the action will done by them? Next, Mr.. Deuteron and Poole decide to break in the laboratory door.When they enter the room, they find the body of a man, his face to the floor. Who is the man? I am too impatient to know, is the man is Dry. Jelly? Upon turning it on its back, they see the face of Mr.. Hyde but they do not find Dry. Jelly here. I am very surprised and cannot believe. Mr.. Hyde killed by whom? Where is Dry. Jelly? In chapter 13, I had known and understood what had happened. Actually, Dry. Jelly conducts a drug which can separate the good and evil side. But unfortunately, he is suffering in his double life because the evil side of Mr.. Hyde becomes strong and powerful. Finall y, he led him to his tragic death.In the laboratory, I think this event of the story is the most interesting and many people impatient to know. 16. State one place in the story and describe the significant event that happened at the place mentioned. The novel that I had chosen is Dry Jelly and Mr.. Hyde by Robert Louis Stevenson. The significant event had happened in the place in this story is in the Dry. Jelly's laboratory because the events had happened in this place attack me and bring interest to me to read. In this part, many people will feel anxious and curious to read continually. These are several events had happened in this place. After the dead of Dry.Lyon, Dry. Jelly had shut himself in the laboratory for a week. Consequently, this action makes his servant, Poole concerns and finds there is something wrong, he suspects that there had been foul pay. Without wasting any times, he quickly goes to see Mr.. Deuteron for help. This part of the story makes me anxious and curious what had happened to Dry. Jelly? Why Dry. Jelly locks himself in the laboratory? Is true Dry. Jelly had murdered by Mr.. Hyde? Many questions come out from my mind. Then, Mr.. Deuteron follows Poole back to Dry. Jelly's house. When Poole knocks on the laboratory door and informs Dry. Jelly that Mr.. Totters wants to e him, a voice from within say that he does not see anyone. The voice is not that of Dry. Jelly, but Mr.. Hyde. Poole makes a guess that Dry. Jelly had been murdered eight days ago. The murderer is now in Dry. Jelly's laboratory. From this part, I am shock because how Mr.. Hyde come into the laboratory without noticed by anyone? What he does to Dry. Jelly? Upon this condition, what is the action will done by them? Next, Mr.. Deuteron and Poole decide to break in the laboratory door. When they enter the room, they find the body of a man, his face to the floor. Who is the man? I am too impatient to know, is the man is Dry.Jelly? Upon turning it on its back, they see the f ace of Mr.. Hyde but they do not find Dry. Jelly here. I am very surprised and cannot believe. Mr.. Hyde killed by whom? Where is Dry. Jelly? In chapter 13, I had known and understood what had happened. Actually, Dry. Jelly conducts a drug which can separate the good and evil side. But unfortunately, he is suffering in his double life because the evil side of Mr.. Hyde becomes strong and powerful. Finally, he led him to his tragic death. In the laboratory, I think this event in this place is very significant because this bring us interest and give us anxious to read.

Five factors of acceleration of globalisation Essay

Five factors of acceleration of globalisation - Essay Example These include market drivers, cost drivers, technological drivers, government or political drivers, and competitive drivers. Each of these will each be explained in detail in the following paragraphs (Campbell, Stonehouse, and Houston, 2002). There are two popular frameworks that cover the basic concepts of the drivers of globalisation. One of these is particularly relevant and will be covered here. One of the frameworks is Yip's Framework, and the other one of the frameworks is Porter's Framework. The one that will be covered in the context of this assignment is Yip's Framework, which covers four drivers of globalisation (Campbell, Stonehouse, and Houston, 2002). Yip did not believe in the two extremes that companies were either global or not global. Instead, he believed that all organizations were combinations of the two, each one being more of one than the other. His framework-or outline-allows an observer to determine specifically which parts of an organization are global and which parts have different aspects on a local level. If an organization wishes to evaluate their global strategy, analyzing Yip's Framework can play a crucial role (Campbell, Stonehouse, and Houston, 2002).. Yip argued that, "A global strategy will be global in many respects, but may also include features that are locally oriented. To achieve the benefits of globalization, the managers of a worldwide business need to recognize when industry conditions provide the opportunity to use global strategy levers (Campbell, Stonehouse, and Houston, 2002)." According to Yip, there are four drivers that that determine the extent of globalisation: market drivers, cost drivers, government drivers, and competitive drivers (Campbell, Stonehouse, and Houston, 2002). Market Globalisation Drivers The first driver of globalisation to take a look at is market drivers. "As domestic markets become more and more saturated, the opportunities for growth are limited and global expanding is a way most organizations choose to overcome this situation. Common customer needs and the opportunity to use global marketing channels and transfer marketing to some extent are also incentives to choose internationalization" (Bauernfeind, 2005, pg. 1). Market drivers have resulted in the convergence of per capita income among industrialized nations; take a look at the exchange rates across the globe for example. There has also been a convergence of lifestyles and tastes. People are demanding more high quality products and services than they ever have before, and they want them at the cheapest price, which seriously creates a problem for businesses that are attempting to make a profit. Organisations are beginning to behave as global customers. When organizations spread their operations to other countries, they have to look at finding suppliers in those areas in order to minimize their costs. There has been a notable increase in travel creating global consumers. This can perhaps be attributed to the astronomical increase in communication that came along with the growing popularity of the Internet. Regional and global channels have grown to astronomical proportions. This can be attributed once again to the growth in worldwide communication, as well as

Sukuk and Screening of Stocks Essay Example | Topics and Well Written Essays - 750 words

Sukuk and Screening of Stocks - Essay Example The challenge lies in adapting instruments such a Sukuk in these mediums without compromising on the dictates of the Shariah. Of all the financial certificates transacted in banks outside the Islamic world, bonds are most amenable to the requisites of Shariah. Already many Islamic banks are issuing a variety of Sukuk (not all of which are Shariah compliant); but the best option of satisfying Islamic principles while also being able to integrate into global markets is through Sukuks issued as bonds. Presently Islamic banks employ three mechanisms to showcase the compatibility of their Sukuks with conventional bonds. Firstly, the bond holders' ownership of Enterprise Assets clearly distinguish these Sukuks from interest-based bonds. The second mechanism is the distribution of profits generated by these enterprises at fixed percentages as per prevailing interest rates. The third mechanism is the assurance of capital protection, meaning that at least the principal will be returned to the investor. In order for these Sukuk's to be Shariah compliant they have to answer some key questions. First, is the stipulated amount â€Å"in excess of the price of interest for the manager of the enterprise under the pretense that this is an incentive for good management?† Also, will the manager purchase the assets that is nominated in the Sukuk at its face value and not at its going-rate in the markets at the time of its redemption? If the answer to any such question is in the negative then the Sukuk is considered to have breached the Shariah rules. In this respect the guidelines and deliberations given by the Shariah committee is a useful resource. Author Muhammad Taqi Usmani goes on to talk about how many banks in the Islamic world have failed in upkeeping the tradition of Shariah in order to attract investors. Presently there are loopholes in the system, exploiting which bank managers project a Sukuk as genuinely Shariah compliant, whereas in reality they are only nomin ally so. It is imperative that managers do not indulge in such practices. The paper prepared by Nizam Yaquby titled 'Participation and Trading in Equities of Companies whose Main Business is Primarily Lawful But Fraught With Some Prohibited Transaction' highlights some of the tendencies on part of Islamic banks to neglect Shariah mandates in their pursuit for greater revenues. The ubiquitousness of Joint Stock Companies and the dealing of their stocks by banks throws open several dilemmas. With the Internet making purchase, holding and selling of such stocks quite easy, many banks in the Islamic world are indirectly trading in financial instruments that do not conform to the Shariah code. Trading in stocks of Joint Stock Companies, also called Public Limited Companies, has elicited mixed reactions among Islamic scholars. One group views this practice as permissible provided â€Å"that the profits earned should be purged from unlawful gains†; while the other group finds it obj ectionable. Citing several legal maxims, scholars have either supported or opposed this practice. Some of these maxims are â€Å"The General need Takes the rule of specific Necessity; Mixture of Negligible Unlawful Part with Lawful Major Part; Majority Has the Ruling of the Whole, or the Majority Counts ; and What is Inescapable is tolerable†

APPLE INCORPORATED Essay Example | Topics and Well Written Essays - 3000 words

APPLE INCORPORATED - Essay Example Liquidity Ratio Initially, the liquidity ratio for Apple needs to be evaluated. This ratio determines the company’s capacity to pay short-term debts2 The formula for calculating the liquidity ratio is current assets divided by current liabilities. 2010 (in USD) (numbers in thousands) 2009 (in USD) (numbers in thousands) Current Assets 43,927,000 31,555,000 Current Liabilities 23,795,000 11,506,000 Liquidity Ratio 1.84 2.74 Working Capital 20,132,000 20,049,000 In the above table, working capital has also been calculated which has been obtained by subtracting current assets by current liabilities. The table depicts that Apple Inc has positive working capital and this shows that Apple has the capability to pay their debts3 Debt-to-Equity Ratio 2010 (in USD) (numbers in thousands) 2009 (in USD) (numbers in thousands) Total Liabilities 32,076,000 15,861,000 Shareholders’ Equity 54,666,000 31,640,000 Debt to Equity Ratio 0.58 0.50 When there is high debt to equity ratio, it generally indicates high amount of debt utilised by the company in order to finance its operation. It is evident from the above result that Apple has low debt to equity ratio and thereby its assets are financed by means of shareholders equity instead of long term debts4 Net Profit Margin Ratio 2010 (September) (in USD) (numbers in thousands) 2009 (September) (in USD) (numbers in thousands) Net Income 14,013,000 8,235,000 Net Sales 65,225,000 42,905,000 Net profit Margin Ratio 21% 19% A strong net profit margin is one factor that can effectively control the cost of the organisation and show the operational efficiency. It has been found that there has been significant improvement in the net profit margin ratio of Apple in comparison... The intention of this study is Apple Inc that was previously known as Apple Computers. It is a multinational corporation with its headquarters in United States of America. The main business of the company has been to market and create consumer electronics, personal computers and to market consumer electronics. The company has four main divisions in which the company operates. It had been reorganised in the year 1988 as Apple USA, Apple Europe along with Apple Pacific and Apple Products. The various strategic business units of the company are portable digital music players, media devices, peripherals, third-party digital contents as well as applications. Its numerous products and services consist of Macintosh Computers, iPads, iPhones, iPod, Apple, Xserve and Apple TV, service as well as support systems. It can be stated that Apple Inc has been capable of achieving great success since last few years because of the methods and the procedures used for marketing its products. In addition to these, the company’s strategy also consist of expansion of its distribution channels so that it can reach more and more number of customers effectively and therefore provide the customers with goods which are of high quality and also offer after-sales services to them. Apple Inc. received great success from numerous products such as iPhones, iPods as well as iTunes. The communication strategy followed by the company is quite simple, clear, clever and sober. It makes use of TV advertisements, prints advertisements as well as online advertisements in order to lure the customers

QUALITY OF LIFE & FUNCTIONING Essay Example | Topics and Well Written Essays - 1250 words

QUALITY OF LIFE & FUNCTIONING - Essay Example On the other hand, if I had a similar perception of quality of life with her family, we could discuss their problems, giving me a chance to help them get through with the ordeal. It becomes easier to empathize with the patient while she accepts the fact that she is dying, and it allows me to help ease the journey for her and her family. B. Palliative care is all about improving the quality of life for patients undergoing a terminal illness and are expecting death. Researchers from the Dana-Farber Cancer Institute in Boston published a report which identified factors that greatly affected patient’s quality of life at the end of their lives. Two of the most powerful determinants of poor patient quality of life were dying in a hospital or being admitted to the ICU during the last week of life. No patient wants that, and considering how the patient does not have much in the way of money, additional hospital costs would severely stress the family. A good strategy would be to preven t these by keeping the patient home while assessing him regularly for complications which should be promptly treated before the patient would need to go to the hospital. Another thing that impacts the quality of life would be the patient's level of worry at the beginning of care. As a nurse, we must dispel the patient’s worries and fears by providing them with information and offering to them your help as a nurse. Try to forge a therapeutic alliance with the patient to make them feel like they are being taken care of holistically. Lastly, religion plays a large role in many people’s lives, and during the end of life, many people would like to talk with a religious figure such as a priest or pastor before they pass away. Bringing in a pastor at the request of the patient could help ease the feeling of dying with the thought of her God watching over her and her remaining family. Religion could also help the family cope with the situation (Nordqvist, 2012) C. Pain and fat igue from the treatment and the stresses of her illness cause Mrs. Thomas to lose the ability to care for herself, and this problem can only get worse over the course of her illness. She needs to find ways to make taking care of herself easier, and find other ways to do help her husband and family do it for her once she reaches the point wherein she can no longer do it herself. Pain is a major deterrent to the patient’s ability to perform her activities of daily life. This pain caused her to lose her job, and her insistence on not taking the pain relief medication leaves her crying in the daytime. Reducing the pain nonpharmacologically would really help in increasing Mrs. Thomas’s functionality. There are many nonpharmacological pain methods that could be done by Mrs. Thomas or with the help of Mr. Thomas. Massage and backrubs are can be very effective when done correctly. Teaching this to Mr. Thomas would allow him to care for his wife when she needs help with the pai n. Since Mr. Thomas has to work, there would be times wherein Mrs. Thomas would be left alone. To handle the pain during these times, she can apply warm and cold compresses to the painful areas, and if she has trouble sleeping because of the pain, she can try to reposition herself to find a comfortable position. Diversional activities can also help, especially if they are done in combination

What do you Think Zen Means by Enlightenment Essay

What do you Think Zen Means by Enlightenment - Essay Example This essay considers Suzuki’s perspective on Zen Enlightenment and argues that for Suzuki the notion of Enlightenment is a personal journey toward becoming one with the essential nature of the universe. In properly comprehending Suzuki’s perspective on Enlightenment it is necessary to consider the various modes of articulation he implements. One such perspective is Suzuki’s historical contextualization of Enlightenment. In these regards, Suzuki notes the seminal tale of the Buddha attaining Enlightenment under the Bodhi-tree. This historical consideration is significant as it relates to the very foundational assumptions of Enlightenment in Zen Buddhism as emerging from either traditional forms of Buddhism or as an entirely unique development. Early on it’s clear that Suzuki embraces a notion of Enlightenment as emerging from the foundational values established by the Buddha, yet believes that Zen Buddhism is greatly tempered by the Chinese soil. Suzuki rec ognizes that the very notion of Enlightenment and Buddhism has shifted historically. He states that, â€Å"In the beginning of Buddhism†¦was an exclusive possession of the elite† (Suzuki, p. 74). ... Suzuki states, â€Å"The reason why the Buddha so frequently refused to answer metaphysical problems was partly due to his conviction that the ultimate truth was to be realized in oneself through one’s own efforts† (Suzuki, p. 61). Indeed, there is a prevailing sense that Suzuki believes traditional forms of linguistic articulation are inefficient in comprehensively explicating the Enlightenment concept. Although such a notion seems to indicate that Enlightenment is simply a subjective state, it’s clear that Suzuki believes there are various signposts that add further structure to the concept. While traditional forms of Indian Buddhism embraced ascetic and stoic spiritual approaches, for Suzuki Zen Buddhist approaches to Enlightenment are more prominently linked to an ignorance of traditional means of knowing and an increased acceptance of the true universal essence of nature. While Suzuki firmly entrenches the notion of Enlightenment as a personal journey, he al so established a number of objective elements. Suzuki notes, â€Å"deliverance from Ignorance and passions was the work of Enlightenment† (Suzuki, p. 63). Such notions become thematic throughout the text as Suzuki later considers that one of the elements intrinsic in both sentient and non-sentient beings is an ability to transcend, â€Å"the dualism of matter and spirit, of ignorance and wisdom, of passion and non-attachment† (Suzuki, p. 64). Indeed, the notion that Enlightenment is intrinsic to humanity is further established, as Suzuki seems to embrace this Enlightenment as being firmly linked to the true essence of the universe. One considers 19th century notions Emerson and Thoreau’s Transcendentalism in gaining a

Transition Economy of Brazil Research Paper Example | Topics and Well Written Essays - 2250 words

Transition Economy of Brazil - Research Paper Example The success story of Hungary, Russia, Poland and China shows that former communist countries can create growth from the ruins and limitations of socialism. In Poland, a decentralized and comprehensive approach to the twin problems of bank and enterprise restructuring proved effective in transforming its economy and establishing the foundations for sustained economic growth. During the 1991-97 period, nonperforming loans declined and the number of creditworthy enterprises rose substantially. As for Russia, the largest post-communist transition economy of them all, it endeavored to establish strong fiscal and monetary controls as its bedrock of macroeconomic stability. These served as levers to check imbalances in public sector financing. Russia learned its lesson well from an earlier financial crisis when the unwieldy growth of soft loans skewed its market (Dunn, 2006). The non-collateralized loans had been liberally granted to state-owned enterprises that could not afford to pay them back. All the transition economies realized early the importance of privatization to dismantle the state monopolies that characterized the former communist countries. In Brazil, vital industries and services like oil, gas, telecommunications and postal service used to be under state monopolies. A series of constitutional amendments were taken up in 1995 and 1996 to do away with the distinctions in nationalized and foreign companies, thus effectively lifting the government stranglehold on these industries.

Terrorism Debate Essay Example | Topics and Well Written Essays - 500 words

Terrorism Debate - Essay Example Terrorism can be sparked by a group of individuals who do not want to agree with the society or how their countries are being governed by their leaders, so they commit such criminal and inhumane acts to make a statement of protest (Shimko 296). It is whether they want communism, socialism or anarchy in their nation or they want to overthrow their leaders and bring in people who have qualities similar to the ones their ideal leaders are supposed to have. They know for a fact that in order to overthrow a government, the best way is to bring down the economy. And one of the post 9/11 aftermaths engendered economic depression not only in the USA but all around the world. Blowing up harbors of business like that results in depleting jobs, deficiency in funding and a huge international debt. We are well aware of the presence of anti-peace groups around the world, and there are many present in different religions of America. Although these attacks do not necessarily have to be due to religious animosity, we need to keep an open mind and understand that there could be thousands of reasons to motivate people for conducting such acts of monstrosity. However, in this case the reasons became clear when the terrorist took upon themselves accountability for their actions and stated the reasons that motivated such acts, which were rooted in religion (Rubin 349). These people intend to destroy whatever stands in their ways; they consider everyone who does not believe in what they do to be ruthlessly killed. These men are not afraid of dying, and so their objective is to inflict pain and fill their victims with fear. These victims were mostly business people, and each and every person that died in those buildings was innocent. Three thousand of those innocent civilians went to work on the 11th of September, and nobody returned home to their families and friends. Hundreds of

Great Traditions In Ethics Essay Example for Free

Great Traditions In Ethics Essay The overcoming of the fear of death figures as a key component of Epicurean philosophy. Because the Epicureans valued above all other accomplishments, the living of a good life and that pleasure is the end of all morality and that real pleasure is attained through a life of prudence, honor, and justice the acknowledgment in Epicurean philosophy that the fear of death intrudes upon individual happiness is not at all the same as admission that fear of death is an insurmountable condition, (Epicureanism). To the contrary, the epicurean philosophy seeks forts to identify the root causes of the fear of death, which are: 1) The fear of being dead. 2) The fear that one will die, that ones life is going to end. 3) The fear of premature death. 4) The fear of the process of dying and for each of these considerations, Epicurean philosophy provides a response. The intention of epicurean philosophy is to persuade its adherents that death is not bad for the person who dies although death is inevitable and is the total annihilation of that person; despite the belief in total annihilation Epicurus held no regard for death itself. The basic center of the Epicurean refusal to fear death lies in the epicurean belief that God should not concern to us. Death is not to be feared and these facts are unchangeable despite ones subjective, emotional reactions. because death means the end of consciousness and the total annihilation of the individual, nothing exists beyond death which may cause fear at all,(Warren 4-7). It is only by admitting the fear of death and addressing it straight on through applied logic rather than religion or mysticism that the fear of death can be conquered. The Epicureans regarded the overcoming of the fear of death at the very heart of their ethical project. They identified the goal of a good life as the removal of mental and physical pain. Mental pain they further characterized as anxieties and fears because fear of death causes pain to the individual it must be overcome and it can be overcome by logical acceptance of the fact that death holds no pain for the person who experiences it. (Warren 6) Just as the fear of death prevented many individuals from achieving happiness in life, justice (or lack thereof) provides enmity to happiness in the Epicurean ethical tradition. For Epicurus, laws and justice are a matter of personal bearing and dignity as well as intelligence and experience. Under an Epicurean ethic, in a world full of Epicurean sages there would be no need for written prescriptive laws. Everyone in that case would be able to see and remember what contributes to the utility of the community and would act accordingly (Warren 183). The idea of breaking a rule of justice is wrong because it causes the eventual pain or threat of pain or disturbance to oters happiness as well as ones own. Unlike Epicurus, St. Augustine sees the need for rigid law to control human society and he envisions this law emanating directly fro the Divine. In his distinction between the City of God and the City of Men he makes clear that the church is divinely established and leads humankind to eternal goodness, which is God and that in the ideal city, The state adheres to the virtues of politics and of the mind, formulating a political community. Both of these societies are visible and seek to do good. (Bonner 54) By contrast, the City of Man exists to serve selfishly driven needs and does not partake of the Divine spirit of creation and Divine Law. The idea of self-love against the love of God separates the two cities an idea which springs from what Augustine was afterwards to regard in The City of God as the architect of the Earthly Citylove of self to the contempt of God (Bonner 54).

The Role of External Auditor in Corporate Governance

The Role of External Auditor in Corporate Governance External Auditors check companys accounts and report to the company based on the accounts. Basically, the concern is how external auditors conduct these duties effectively. Legislations, such as The Companies Act 1965, have made great efforts to ensure external auditors conduct their duties and obligations effectively. The Code of Corporate Governance in 2001 and the amendment in 2007 have further enhanced the effectiveness of audit in the interests of stockholders and shareholders. In light of the recent scandals involving external auditors in the world, there is a growing concern for corporate governance globally as there is increased reliance by the stockholders and shareholders on external auditors. This study examines the role of external auditors in the corporate governance framework. The study then reviews the financial scandals involving auditors occurred in the world and investigate the role of external auditor in the collapse of the companies. Introduction Corporate governance is a central and dynamic aspect of business. It is very important for corporate success and social welfare. In the wake of Enron, HIH Insurance and other similar cases, countries around the world have reacted quickly by pre-examining similar events domestically. As a speedy response to these corporate failures, the USA issued the Sarbanes-Oxly Act in July 2002, and in UK, the Higgs Report and the Smith Report were published in January 2003 (Solomon, 2007). Nowadays corporate governance is a globally debated topic with many characteristics (Nobel, 1998). However, the concern is whether auditors play an important role in the framework of corporate governance. Corporate Governance Corporate governance is the relationship among various participants in determining the direction and performance of corporations. The main participants are the shareholders, the management and the board of directors. Corporate governance is the process whereby directors of a company are monitored and controlled. There are two areas considered to be fundamental to corporate governance, one is supervision and monitoring of management performance and the other is ensuring accountability of management to shareholders and other stakeholders (Marianne, 2009). Till now, probably the two most important basic elements of good corporate governance have been full disclosure and the presence of independent directors and auditors, who each has their own ways to confirm that the data provided by the corporation are true and fairly stated. The contents of full disclosure are listed out in regulatory demands and professional pronouncements, and companies are expected to fully comply. The independence of the outside director and external auditor means the directors and auditors will have to distance themselves considerably to assure shareholders that they have conducted their tasks (Bavly, 2004). Role of External Auditors in Corporate Governance External auditors play a key role in the corporate governance framework. They conduct one of the most important corporate governance checks that help to monitor managements activities. The audit of financial statement makes disclosures more reliable, thus increasing confidence in the companys transparency. The role of external auditors is to make sure that Board of Directors and the management are acting responsibly towards the shareholders investment interests. By keeping objectivity, the external auditors can add value to shareholders by ensuring that the companys internal controls are strong and effective. And by working with the audit committee and liaising with internal auditors, external auditors can help to facilitate a more effective oversight of the financial reporting process by the Board of Directors (Hassan, 2004). However, the audit expectations gap needs to be acknowledged, as the audit function can only do so much on the fraud. The external auditor can not be expected to find every fraud and error during an audit. In accordance with the Cadbury Report, it is important to know that the external auditors role is not to prepare the financial statements, nor to provide assurance that the data in the financial statements are correct, nor to guarantee that the company will continue as a going concern, but the external auditors have to state in the annual report that the financial statements show a true and fair view. The Cadbury Report highlighted that there was no doubt on whether there should be an audit but rather how the audit could be ensured to conduct effectively and objectively by the external auditors (Solomon, 2007). Auditor Independence External auditors are expected to be independent of the company and report on the company objectively. Actually, auditors can only play their role effectively if they are independent (Peel ODonnell, 1995). They have to conduct their tasks in the most independent and reliable manner to provide investing public with the level of assurance to make their decisions based on the financial statements. According to the Cadbury Report, auditor independence could be affected due to the close relationship between auditors and company managers and due to the auditors intention to develop a constructive relationship with their clients. There are a number of threats to auditor independence, one of which is to provide non-audit services since non-audit services are lucrative. Auditors can obtain the contracts for non-audit services only if they maintain a good relationship with the management. The Cadbury Report stressed that a balance is needed to be achieved in such way that external auditors will work with, not against, company management, but in doing so they need to serve shareholders. This is a difficult path. The easiest way to ensure this balance being attained is suggested to establish audit committees and develop effective accounting standards. The Cadbury Report recommended all companies to establish audit committees. Audit committees serve as representative of shareholder interests. They are not only responsible for monitoring financial reporting process to support good corporate governance, they are also considered to be able to ensure an appropriate relationship exists between the external auditor and the management whose financial statements are being audited (Hassan, 2004). The Smith Report issued in 2003 highlighted that the audit committee needs to be proactive and raise the concern with directors rather than brush them under the carpet. The Report also stressed that all members of audit committee should be independent non-executive directors. Companys annual reports should disclose detailed information on the role and responsibilities of their audit committee. Lessons from Financial Scandals 4.1 Collapse of Enron Enron, the energy trading company based on Texas is the first scandal shaking up the auditing profession. It has led to a crisis to the confidence on auditors and the reliability of financial reporting (Holm Laursen, 2007). The audit quality and the independence of external auditors were questioned. In this case, Enrons audit and accounting function were fraudulent. Arthur Andersen, the auditor of Enron, has been involved in Enrons fraudulent accounting and auditing. Failure of the audit function is one of the key factors contributing to the companys collapse. Enron created The Raptors, four special purpose entities (SPEs). SPEs are established in order that a company can form a joint venture with other interested parties to conduct a specific transaction. This transaction will not subject the other parties to the risks more generally associated with the companys operations. U.S Generally Accepted Accounting Principles (GAPP) allows companies to record the gains and losses of SPEs without reporting their assets and liabilities in certain instances. In this way, Enron avoided adding more than $1 billion debt to its balance sheet without consolidating certain SPEs (Jenkins, 2003). But the problems are, when the losses of these entities quickly rose into billions of dollars, these entities were brought into the core financial statements. It then became clear that Enron itself had great losses. The corporations stock price dropped sharply, and the company went into bankruptcy in December 2001 (Brown, 2005). Examples of Enrons devious accounting exist widely in the corporation. The company recorded profits, for example, from a joint venture with Blockbuster Video that was never materialized (The Economist, 7 February 2002). In 2002, Enron restated its accounts, which is actually a process that reduced reported profits by $600 million (The Economist, 6 December 2001). In fact, the process resulted in a cumulative profit decrease of $591 million and a rise in debt of $628 million for the financial statements from 1997 to 2000. The difference between the profit figures was mainly attributed to the earlier omission of three off-balance sheet entities. Such profit inflation enabled the company to raise its earnings per share (EPS). The company not only manipulated the accounting figures to inflate the earnings, but it also was found to remove substantial amounts of debt from its accounts by setting up a number of off-balance sheet entities. Such special purpose entities can be used to hide a companys liabilities from the balance sheet, in order to make the financial statements look much better than they really are (The Economist, 2 May 2002). It means substantial number of liabilities did not have to be disclosed on Enrons financial statements, because they were mainly attributed to another legal entity. All these issues raise the question, why did Enrons auditor allow this type of activity? This is because the conflicts of interest exist between the external auditor and the management. Conflicts of Interest Conflicts of interest are a frequent problem in the audit profession. Although independent appointment of external auditors by companys shareholders is regularly replaced by subjective appointment by the company management, the auditor is all too often appreciated to the companys senior management. Further, conflicts of interest arise from interactive functions of audit and consultancy. Arthur Andersen has been blamed to apply loose standards in their audits because of conflict of interest over the subatantial consulting fees collected from Enron. In 2000, Andersen collected $25 million for auditing Enrons books in addition to $27 million for consulting services. In 2001, Arthur Anderson earned US$55 million for provision of non-audit services (Brown, 2005). Although Arthur Andersen reported on the companys accounts, they did not report fraud to the shareholders. This is because the fraud was committed by the management. Kenneth Lay, the Chief Executive Officer (CEO) from Feb 1986 until Feb 2001, took home US$ 152 million although the company was facing a loss. If Andersen were to report, they probably will not be appointed in the following years or be engaged in non-audit services (Krishnan, L, 2009). Especially, close relationships are established over time between companies and their external auditors. It can again affect independent judgment and impact on the auditing function. In this case, there are regular exchanges of employees within Enron from Arthur Anderson. Such conflicts of interest affect the corporate governance function. Serious conflicts of interest have also arisen among members of Enrons internal audit committee, which causes the internal audit committee did not perform its functions of internal control and of checking the external auditing function. For example, Lord Wakeham, a member of the audit committee, was at the same time having a consulting contract with Enron (The Economist, 7February2002). This shows that people in responsible positions should have detected fraudulent activities if they were independent. Enrons board of directors was composed of a number of members who have been shown to be willing to conduct fraudulent activity. It is also because the non-executive directors were compromised by conflicts of interest. 4.2 Collapse of HIH Insurance In Australia, the collapse of HIH Insurance Ltd was observed as the beginning of the reflection into external auditors role. HIH is one of Australias biggest insurers, comprising several separate government-licensed insurance companies, including HIH Casualty General Insurance Ltd, FAI General Insurance Ltd, CIC Insurance Ltd and World Marine General Insurances Ltd. On 15 March 2001, HIH went into provisional liquidation with losses of A$ 800 million (Peursem, Zhou, Flood Buttimore, 2007). HIH is one of the largest corporate collapses in Australian history. Similar issues arise as in the Enron case. HIH is claimed to mislead investors by providing incorrect financial reports to the market and HIHs auditor, Arthur Andersen, may have played a part in its collapse. Andersen conducted the external audits for HIH from 1971 until its collapse in 2001. Their contribution to the failure of HIH is considered in the following sections: Audit Practices As part of audit process, auditors will conduct a risk assessment to determine the structure and plan of the audit. Andersen assessed the risk of HIH and deemed it a maximum risk client, however, the engagement team of Andersen had not prepared the risk management plan and therefore the senior management team at Anderson did not review and approve the plan (Peursem, Zhou, Flood Buttimore, 2007). At the end, the auditor simply drew the wrong conclusions. Andersen signed off HIHs annual report for the 30th June 2000 and stated that it was a going concern with net assets of $939 million. Nine months later, HIH collapsed with debts of $5.3 billion (Peursem, Zhou, Flood Buttimore, 2007). Andersen used HIH management reports and forecasts and did not obtain sufficient evidence to get the conclusions they did. The liquidator could not find the documentation on the reasons for considering HIH as a going concern. This implies that Anderson failed to produce sufficient working papers to prove that the audit actually is conducted. Auditor Independence Andersen had a close relationship with HIH. By the time of liquidation, three former Anderson partners who had conducted HIH financial audit work held positions on the HIH board of directors. This obvious lack of independence between the board of directors and the auditors indicated that the best interests of HIH may have not always be a priority. Andersons failure in producing adequate working papers or in obtaining adequate evidence to support their findings have serious concerns on the quality of the audit they did. A significant independence issue is also reflected in the form of Andersons payment to HIH Chairman, Geoffrey Cohen for consultancy fees. These fees totaled $190,887 in nine years and included the use of Andersons office and secretary. These fees were not disclosed to the remaining board members in the annual general meetings (Peursem, Zhou, Flood Buttimore, 2007). The close and complicated financial relationship between the auditors and HIH chairman raise further questions in this case. Finally, the threat to auditor independence is that Andersen provided both audit and non-audit services to HIH. It raises a question on how can an auditor provide an independent opinion on the financial statements when he may play a role in guiding the preparation of the statements? The Royal Commission in Australia, which investigates the collapse of HIH, has found that the largest corporate collapse in Australia was not due to fraud but the result of attempting to cover the cracks on the overpriced acquisition. Andersons role in it appeared to be substantial. Modern Approach to External Auditors Role in Corporate Governance External auditors now have to take a much stricter approach to their clients (Bourne, 1995). There is an increasing view to support that external auditors should take on a more proactive role (Baxt, 1970). The Companies Act has set the stipulation on appointment, eligibility, qualification, disqualification and removal of external auditors (Davies Prentice, 2003). The intention is to ensure that auditors are able to carry out audit in an impersonal, objective and professional way. It is also to ensure that auditors are independent of the company. The reason for such emphasis is to ensure the external auditors are not in a position of conflict of interests. When there is conflict of interest, disclosure must be made to shareholders and stakeholders. Alternatively, there should be prohibition to the provision of non-audit services to the company where they act as auditors. To ensure auditors are truly independent and not in a conflict of interest, auditors should be rotated every year. Thereafter there should be a gap of five years before the same auditors are appointed by the company. Conclusion External auditors have an essential role in corporate governance through their involvement and their examination of financial statements. The external auditors role in corporate governance is a fundamental complement to achieve the desired objective of corporate governance. Therefore, the duties and obligations of external auditors must be expanded for the rights and interests of shareholders and stakeholders. There must be a modern approach to the auditors role in the corporate governance framework.