A Comparison of Tom Regan and Stephen Rose

Brianna Still
People often use animals for a lot of experiments even though most people think that is it wrong. People make up countless excuses to why it’s okay to do this. But it is not okay. Animal researchers and such agree with my opinion that using animals for tests that we as humans would never want to do, is bad and very hypocritical, yet unfortunately there are just as many scientists who say that it is completely fine and that there isn’t really much harm brought to the animals. Mind you, these scientists have apparently never owned a beloved pet close to their heart. The two essays, “Animal Rights, Human Wrongs” by Tom Regan and “Proud to be Speciesist” by Stephen Rose, talk about the issue of animal rights, but are written on completely opposing sides. They both talk about animals that are used for human benefits but in two completely different ways. Regan’s essay is much wider in my opinion. Rose’s essay looks at a detailed and personal view in this subject matter. Regans’ argument is that animal usage should be stopped because animal experiments for humans is not justified. But, Rose challenges Regan’s idea saying that the safety of mankind is more important than the “rights” that we would like animals to have. He says that using animals for research is perfectly fine. Regan is better at explaining the subject and has more credibility with actual examples to give a whole image of the subject matter. Rose doesn’t do so good because his material is only built from science and research. Regan just appears more logical and fair on the issue matter.

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According to Regan animals have ethical rights, so he states that he thinks that they should be treated with respect by sane humans. He talks about how a man’s description about the whaling process to show how few rational humans killed a whale for their ravenousness (336). Regan happens to be a philosophy instructor, therefore the arguments and viewpoints that he makes are more trustworthy. For a long time, he’s been quarreling for the rights of animals, thus his statements are supported with very sturdy reasoning and they are sourced from all types of fields from things like people, knowledge and science. He states that butchering animals for pleasure, luxury and experiments is not at all right or vindicated, so it shouldn’t be practiced. Regan claims that if it cannot be justified, then it shouldn’t be done. Of course most people and organizations that do these type of things cannot come up with a moral enough reason as to why what there doing is actually justifiable, hence he probes them to stop using these creatures unless they can deliver a fitting justification.
On the opposing side, Rose discusses the prominence (and therefore, importunateness) of animals when it comes to research and exploration for the physical wellbeing and survival of people. He quotes Alzheimer’s as an example (342) from his own particular experience to illuminate the role that animals play in human research to find treatments for it. Rose’s arguments about animal’s rank in research are undisputable because these claims are backed up completely by logic and science. Rose, himself is a biology instructor and a researcher on the side, so his arguments are very much reliable, usable and logical. He says, “The first statement is plain wrong; the second, the claim that animal have “rights”, is sheer can’t” (342, 343). Moreover, he speaks about “speciesism” and states that “animal activists are speciesists too; they just prefer animals to humans.” Though his arguments are solid, his credibility is weakened because his aims and examples are only from science. Also, his biasedness can be taken into consideration, because he is a researcher, not an activist. He doesn’t care as much about the moral rights. Even though the practice of these beasts in research is essential, his opinions and arguments are weak because of the narrow space of his research.
Regan has carried on about how science constantly ignores animal’s rights. He declares that the research on animals are just not justified sufficiently, and he thinks that using animals for our welfares is ridiculous. Regan talked about a rabbit in stock (337) to show how a rabbit is put through many pains just to find out the feasibility of cosmetics and such on people. Yet this example of the rabbit supports his idea, it doesn’t shield the entire idea of research. Some researches about deadly diseases are unavoidable because they are vital to the survival of human life. Regan’s argument is still weak since he isn’t able to describe exactly why this research can’t be avoided. In total, Regan sounds pretty convincing, and his philosophies are pretty much effective regardless of occasional drawbacks.
Rose clarifies how scientists have been able to find cures for things like Epilepsy, Parkinson’s, diabetes, and such (343), and he talks about how fundamental animals are in that research. He says, “How far the concept of right can be extended-to not swatting a mosquito that is sucking your blood? To prevent your cat from hunting and killing a rat? Does an ant have as many rights as a gorilla?” (343). Rose additionally indicates that some species of are more privileged than others if that species is more important than the other one. He talks about the rights of animals being only relative, meaning that if animals are in a greater proximity with human than they have more rights and vice versa; if we are in more proximity than we are the ones with more rights. He feels that activists of animal are Speciesist themselves, so he it’s not wrong if its vice versa as anti-activists are speciesist too. He says, “Just because we are humans, any discussion of rights must begin with human rights.” (343). Rose is proud to be a speciesist in favor of humans since he thinks we should privilege humans over animals and he, himself is a human. Rose’s urgings and examples are pretty convincing and full of facts, but they keep being weakened by doubt about his limitation. Rose’s reasoning and good logic can also be flawed by arguments that are from every other field except actual science. Hence, Rose’s idea gives room for some doubt although his reasoning, facts and ideas about the research are very waterproof.
Regan’s tactic for the topic is fair. He started somewhat aggressive, but then considerate and lastly suggestive. He says, “Possibly the rights of animals must sometimes give a way to human interests” (339). He knows that usage of animals for the happiness of humans, from time to time, cannot be completely rejected, but all he asks for is a legit, logical reason. He states that all cruel things done to animals should be justifiable, otherwise they shouldn’t even be considered valid. Then, he suggests a relative approach of how a deed can be justified with an example of “racism and sexism” (339). He asked people to reduce animal use as much as they possibly can, and justify it every time they kill an animal. His hint of relative approach pleases the reader’s conscience and is able to leave an impact on reader’s mind.

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Rose, conversely, says that there are not any rights that are not as privileged as humans. His awareness of our human rights alongside animal rights calls the integrity of the readers. He mentions that animal activists are speciesist too, so we too can be speciesist of humans. Rose says that animal activists are the kind of people who take medicine for Parkinson’s disease, for example, or insulin for their diabetes, and such although they know that those drugs or treatments were experimented on animals. Rose’s reasons are faultless, but overlooks that it is a normal human behavior to aid an illness with prescriptions and medicine. Any rational thinking being would do anything for the certainty of their survival, so his argument can be questioned if you put it in that light. Rose talks about “Declaration of Animals in Medical Research” (344) that is only signed by specialists and doctors, and not by other fields of people. That’s why, while Rose’s opinions about “speciesism” in favor of humans are reasonable, sound and considerable, his notions are weak because he is so narrow and bias.
Regan effectively presented his notions, reinforced by legit factual evidence, lecturing all likely parts, whereas Rose built his thoughts on facts and examples solely from research and science and that made him that much less credible and it made his arguments narrow. Rose’s statements and ideas can be effortlessly weakened rather than Regan’s arguments, because there are definitely potential doubts about his biasedness, and also his arguments are just really narrow. Though Rose made some very solid points in his essay, he could have been a lot more effective, and Regan’s essay contains just about everything and talks about the obvious wrongs that the rest of us cannot and should not ignore.
Works Cited
Regan, Tom. Animal Rights Human Wrongs: An Introduction to Moral Philosophy. Rowman and Littlefield Publishers, 2003.
Rose, Stephen. Proud To be A Speciesist.

The Work Of Stephen Sondheim Music Essay

Born in New York in 1930, Stephen Sondheim is widely acknowledge as the most innovative and influential Broadway composer of the last fifty years. However, despite having some sixteen projects under his belt (not counting the numerous musical anthologies, revues or movie scores), Sondheim’s work still divides the critics; whilst some embrace his innovation, others lament over the loss of a more traditional form and lack of “hummable” melodies. Many seem to deem his work as clever and intelligent but missing the warmth that was generally considered the mark of a hit Broadway show.

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Yet despite not always meeting with landslide approval for his work, Sondheim has collected more than sixty individual or collaborative Tony Awards; most notably he has received the award for best Score/Music/Lyrics for Company, Follies, A Little Night Music, Sweeney Todd, Into The Woods and Passion, all of which won the New York Drama Circle Award for Outstanding/Best Musical as did Pacific Overtures and Sunday In The Park With George.
Company – Sondheim’s first collaboration with writer George Furth, marked his first major hit in 1970. Furth had come to Sondheim in early 1969 with a series of one-act plays he had written. Sondheim passed them on to now legendary producer Harold Prince who suggested the two should work together to transform the plays into a musical, promising to stage it once it was completed. The piece shook Broadway from the fantasy happy ending story it had come to expect and brought about a more provocative musical comedy. As Sondheim stated, “Company does deal with upper middle-class people with upper middle-class problems. Broadway theatre has been for many years supported by these people. They really want to escape and we’re saying we’ll bring it right back in their faces…what they come to a musical to avoid, they suddenly find facing them on stage.” This hard-edged, unromantic depiction of romantic relationships was revolutionary for the Broadway stage and managed to both humour and challenge audiences with its unsettling view of relationships. Some found fault with what they saw as an ‘anti-marriage’ show that didn’t stand up against the classic Broadway themes, however, mostly the show met with the kinds of intelligent accolades reserved for something new and exciting.
After it’s opening, observers noted that the show’s protagonist, Robert, showed a similarity to Sondheim own character – a middle-class, single, professional, living in New York, commenting on the life of the other young professional couples around him. Sondheim has always denied that any of his work is autobiographical, but his next collaboration with George Furth in 1981, once again seemed very familiar territory for both writer and composer.
As far as the new era of Broadway composers goes, Jason Robert Brown has been hailed by some as ‘The next Stephen Sondheim’. Brown, also Jewish and born and raised in New York, began his career as an arranger, conductor and pianist. His first major production came in 1995 with Songs For A New World, an off-Broadway revue directed by Daisy Prince, daughter of Hal Prince who later hired Brown to write the songs for the musical Parade after Sondheim turned down the show.
The musical tells the controversial true story of the trail and hanging of Leo Frank, who was wrongly accused of the rape and murder of a young factory girl in early 20th century Georgia. The show dealt with the anti-Semitic tensions in the southern states at the time and did not shy away from the conclusion that the likely killer was the African-American factory worker, Jim Conley. .
Brown’s score is full of riches, mixing period American styles with strong melodies, intricate counterpoint, selective dissonances, and natural lyrics which give their characters true, expressive voices.
Despite the cool reception of the show by the critics and the feeling that the show took too many liberties in the use of racial slurs, Brown’s score was highly praised and he later won the Tony award in 1999 for Best Original Musical Score. The attention received by Brown marked him out as the hottest up and coming talent. He returned to work with Daisy Prince on his next piece, The Last Five Years for which he wrote both the book and the score.
It is strange that despite the wealth of artistry and innovation which musical theatre has produced throughout the 20th century, it has never really being given its rightful place amongst academia, always being seen as a more ‘low brow’ art form than that of ‘serious’ plays or music. It seems that if the likes of Sondheim and Jason Robert Brown were to work in the medium of non-musical drama, or doubled in the field of serious musical composition like Gershwin or Bernstein, perhaps their work might be viewed in more of our universities. Why must important pieces of musical theatre be limited to the destiny of “popular” artists, however richly deserving of serious attention on its own merits?
That is not to say that there has not been much analysis and writing on musical theatre or Sondheim in particular;
Martin and Gottfried and Meryl Secrest both present biographies of Sondheim’s career, life and works in sharp detail providing an in depth look at past and present influences which have shaped his artistic development throughout the years.
Sondheim On Music by Mark Eden Horowitz focuses on three main areas: Firstly his interviews with Sondheim, particularly focusing on five of his main works (Passion, Assassins, Into The Woods, Sweeney Todd and Pacific Overtures). The second part is entitled ‘songs I wish I’d written (at least in part)’ providing a look at some of Sondheim’s major influences from a list compiled for his 70th birthday celebrations at the Library of Congress. Part three supplies a list of all works, complete discography of all recordings to date and publishing information for all songs and scores up until the release of the book (2003).
Joanne Gordon’s Art Isn’t Easy – The Theatre of Stephen Sondheim focuses on content and themes of Sondheim’s stage works, highlighting his innovative use of form and how he manages to weave the music and lyrics into the fabric of the entire piece. It is almost a guide to the appreciation of Sondheim’s scripts and music and would be especially useful for those staging any of Sondheim’s musicals and provides an excellent basis of primary research material.
With little literary focus on Sondheim’s use of music, Stephen Banfield takes a different route, examining much of Sondheim’s output from a musicological perspective, undertaking practical and theoretical treatment of the music.
Despite these and other writings in the last decade which are taking a more serious treatment of the works of musical theatre, there is still an elitist treatment against the reading of musical theatre within the academy. It seems to be stuck on the view that musicals remain largely unsophisticated and lacking in high serious. Unfortunately, there are times when this is true. Recently, Broadway and the West End seem to have been plagued by film adaptations, Disney rehashes and juke-box musicals which, whilst they may have been commercially successful, are tarring other more worthy writers and composers with the ‘low-brow’ brush.
A collection of critical essays edited and with a foreword supplied by Sandor Goodhart makes moves to further the writing and critical analysis of the works of Sondheim, again pushing for the academy to take a closer look into the world of intelligent musical theatre. Hopefully the moves towards a more intellectual appreciation of the work of Sondheim within academia will allow the same to later happen for the new class of musical theatre composers like Brown.
Merrily We Roll Along
Merrily We Roll Along was one of Sondheim and writer George Furth’s most famous flops, running for just 16 performances after it opened on Broadway in 1981. It was based on a 1930s play by George Kaufmann and Moss Hart, and follows a group of hopeful young college graduates, from 1957 to 1976. But there is a twist – the plot is stage in reverse linear motion – so the show begins in 1976 and gradually works backwards in time. So we watch everything knowing how it ended up, with friendships broken, idealism betrayed and marriages on the rocks.
The score is full of what sound like traditional musical comedy songs hailing from 50s and 60s Broadway. While the score is very clearly Sondheim and the songs are not parodies, there does seem to be hints of several of his contemporaries; Berstein, Bacharach, Styne and Kander. It seems somewhat ironic that this traditional book-musical which contains some of Sondheim’s most ‘accessible’ songs, has had such a troubled professional history.
After the failure of the original production, Sondheim later made several major revisions for the revival of the show at the LaJolla Theatre in 1985. The reworking created a score Sondheim now calls, “definitive”.
The show is centred on Franklin Shepard – a rich, famous and influential songwriter and film producer. But how did he get to be where he is today? (“Merrily We Roll Along”) The years begin to roll back.
First stop is Frank’s swanky Bel Air pad in 1976, after the premiere of his latest movie. Frank is throwing a party filled with his “friends”; the hangers-on, people who make things happen in show business and the movers and shapers are all there, and lavish praise on him (“That Frank”). At the party we also meet Frank’s old friend and theatre critic, Mary, who is now an alcoholic. She is sickened by the superficiality of the people Frank has chosen to associate with and by his abandonment of music – the one thing he was truly good at – for the world of commercial film producing. As she gets progressively more and more drunk, she begins to loudly insult everyone, and is ordered to leave. Their friendship is over. However, Frank is hurt by Mary’s drunken remarks because he knows they are true. He has concentrated so completely on being a “success” that everything he most valued at the beginning of his career has long been left behind. The evening ends traumatically with the break down of Frank’s unhappy marriage to his wife Gussie, a former leading actress in one of his early musicals, when she viciously attacks Meg, his mistress.
The years roll back to 1973 (“First Transition”). Frank and his long-time lyricist collaborator and friend, Charley Kringas, are about to be interviewed in a New York TV studio. In the make-up room, Charley greets Mary (“Old Friends”), and tells her that Frank is now so busy making deals that he never has time to write shows with him like they had always hoped. Mary laments over their strained friendship and wishes that it could be “Like It Was”. On-air the TV interviewer accidentally informs Charley of Frank’s plans to once again put off their long awaited politically idealistic show for another project. A nervous Charley launches into a demented rampage on the way his composer has transformed himself into a corporation (“Franklin Shepard Inc”). As Charley swings ferociously between bitterness and self-contempt, Frank walks out. Their friendship is over.
It’s now 1968, and Charley and Frank are in Frank’s apartment on Central Park West (“Second Transition”). He and Charley are arguing over his decision to do a movie version of one of their shows, Musical Husbands. Frank wants to do it for the money, but Charley says that it will get in the way of writing the idealistic show they’ve always wanted to create. Mary looks on, and when the argument starts getting out of control reminds them that they are all still old friends (“Old Friend’s – Part II”). Broadway producer Joe Josephson and his wife Gussie arrive. She and Frank have been having a long-term affair. Joe has learnt to live with it, but Mary, hopelessly in love with Frank, finds it much harder to accept. When the others leave, Gussie startles Frank by announcing she intends to divorce Joe to be with Frank, leaving him to decide on what he wants (“Growing Up”).
The years rewind to 1966 (“Third Transition”). Frank is being sued for divorce by Beth, and they wrangle over the custody of their young son in a courthouse in Lower Manhattan. Beth tells him that “Not A Day Goes By” when he isn’t a part of her life, but she can’t live with him knowing he is cheating on her with Gussie. The marriage is over. Mary and Charley and Frank’s other collegues rally around him telling him that the best thing to do is to move on and start again (“Now You Know”).
Act II opens on the opening night of Frank and Charley’s first Broadway show, Musical Husbands. Gussie stars in the show, and the act opens with Gussie’s performance of Franks and Charley’s big hit song(“Act Two Opening”). Although not exactly the kind of show the duo had always planned, as the curtain comes down on the show, the audience applauds wildly. Broadway’s latest words-and-music team, Charley and Frank, have just found themselves a hit. (“It’s A Hit!”)
The years roll back further to 1962 (“Fourth Transition”) at a party in Gussie and Joe’s apartment. Gussie has thrown a soirée so that Frank and Charley, who are going to write a musical for Joe to produce, can meet all the richest and most influential people in town describes as “The Blob”. We see early signs of Gussie’s romantic interest in Frank (“Growing Up”). Gussie invites the collaborators to perform their latest song, “Good Thing Going”. The guests love it. Gussie simply fawns over the number and implores them to do it again. Charley urges Frank not to. “You want to know what true greatness is? It’s knowing when to get off,” Charley says. But Frank insists. They play the song again, but the guests quickly lose interest and resume their cocktail chatter over Frank’s reprise (“The Blob – Part II”).
Back to 1960, the dawn of a new decade with new hopes (“Fifth Transition”). Charley, Frank and Beth are young and on the outset of their careers, playing Frank and Charley’s music at a small nightclub in Greenwich Village. Trying to appear bright and sophisticated, they perform a cheeky number celebrating the accession of America’s new First Family (“Bobby And Jackie And Jack”). Joe is in the tiny audience and he’s quite impressed, as is his wife Gussie. Afterwards, Frank explains that he’s marrying Beth and pledges that a day doesn’t go by when she’s not a part of his life (“Not A Day Goes By – Part II”). At an adjoining table, Mary echoes the sentiment; it’s how she’ll always feel about Frank.
It’s 1959 (“Sixth Transition”) and the young Frank, Charley and Mary are busy in New York, establishing their careers (“Opening Doors”). The boys audition for Joe, but he wants more hummable tunes. So they decide to do their own show and end up hiring Beth as a singer.
The years finally take us back to October, 1957 (“Seventh Transition”). It’s 5:30am, and Frank, Charley and Mary are on the roof of an old apartment house waiting for the first-ever earth-orbiting satellite. Suddenly, Sputnik is there in the sky, and for the three young friends, anything is possible (“Our Time”).
The Last Five Years
Jason Robert Brown’s one act musical The Last Five Years premiered in Chicago and was later produced off-Broadway in 2002. The story explores the five year relationship of Jamie Wellerstein and Cathy Hyatt. Like Merrily it also makes use of reverse-linear motion, but just for one character; so Jamie’s story moves chronologically through their relationship, but we begin at the end of Cathy’s story moving chronologically backwards. Their relationship begins in their early twenties; Jamie is an up and coming novelist, Jewish and intense. Cathy is a struggling actress, catholic and insecure.
Brown’s score is diverse and he is not afraid of writing catchy melodies with much of the material being pop-driven and wedded to intelligent lyrics that explain who these characters are. The show was met with high acclaim, with critics praising the Brown’s genuine, smart, humorous and moving writing .
The show begins with Cathy alone in her apartment as her marriage to Jamie has ended, and he has just moved out (“Still Hurting”). When the song finishes, Jamie appears. It is five years earlier and he is on their first date. We learn that Jamie is Jewish and Cathy is not. Despite this, Jamie is completely smitten with his “Shiska Goddess”
The scene then switches to Cathy sitting on a pier in Ohio with Jamie, who has come to visit her for her birthday while she does summer stock theatre (“See I’m Smiling”). It is clear that she is not happy about spending her time away from Jamie and is enthusiastic about fixing their marriage. She becomes very angry when Jamie announces that he has to return to New York. They argue, and Cathy claims that he spends all of his time thinking only of himself, singing “you and you and nothing but you”. During interludes in the music, Jamie, several years earlier, talks to a literary agent about the book he has just written. His future looks promising.
The play moves away from their argument, and Jamie tells a friend that he is moving in with Cathy. Everything seems to be going right for him; his book is being published and the Atlantic monthly is printing the first chapter. Even though his work and his relationship with Cathy seem to have taken on lives of their own, he’s too happy to get worried (“Moving Too Fast”). Cathy, meanwhile, is making a call to her agent. Though we only hear her side of the conversation, it is obvious that she is struggling with her career.
Cathy sits at Jamie’s book signing party. She sings about her life with him, asserting that even though he often obsesses over his writing and ignores her, she is terribly in love with him (“A Part of That”). Cathy confesses that she does not act independently anymore, but instead follows in his footsteps.
Jamie celebrates his first Christmas with Cathy. He tells her a fable (which he has written, “new and unpublished”) about an old tailor named Schmuel whose encounter with a magical clock gives him infinite time to realize the dress of his dreams. Jamie reveals the parallel between Schmuel and Cathy: she needs to take the time to “unlock” her dreams. He presents Cathy with her Christmas present: a watch (“The Schmuel Song”).
Cathy sits in Ohio and writes a letter to Jamie. They have just been married and she is missing him dreadfully. She describes to Jamie her quirky life in Ohio among her eccentric cast members (“A Summer in Ohio”).
Jamie is sitting with Cathy in a boat on the lake in Central Park. He proposes. Cathy enters and Jamie presents her with the engagement ring and, for the first and only time in the musical, their stories meet and they sing together (“The Next Ten Minutes”). They exchange vows and rings, promising to stay together “for the next ten lifetimes.” They kiss before Jamie escorts Cathy to the rowboat, where she has the other side of the conversation that Jamie had before her arrival. Jamie watches her go.
The newly-wed Jamie is facing some temptation issues. He feels like he is constantly bombarded by attractive women, especially since his writing career has taken off (“A Miracle Would Happen”). Cathy, meanwhile, embarks on a series of audition for the job in Ohio (“When You Come Home to Me”). She is frustrated with the audition process and discusses her sense of inadequacy with her father (“Climbing Uphill”).
Jamie, on the phone with Cathy, does his best to convince his wife that his relationship with his editor, Elise, is purely platonic. Cathy doesn’t believe him. Jamie wants to celebrate a book review in The New Yorker, but Cathy isn’t in the mood to go out. She sings passionately about her desire to be independent, refusing to “trot along at the genius’s heels.”
Jamie is reading an excerpt of his book. It is obviously about his relationship with Cathy. In the next scene, Jamie is fighting passionately with Cathy. It is toward the end of their relationship and he is trying desperately to just get her to listen to him. He wonders aloud if they will ever get to the point where things are easy, where there aren’t so many obstacles facing their marriage. He accuses her of being unsupportive of his career just because hers is failing. Though his words are harsh, he promises her that he believes in her unconditionally, and that if he didn’t he wouldn’t love her (“If I Didn’t Believe in You”).
Some time into the relationship, Cathy drives Jamie to her parents’ house in the suburbs. As she drives, she babbles happily about her past relationships and her desire not to end up in the same small town life as her best friend from high school: married with children and living in “a little cute house on a little cute street with a crucifix on the door” (“I Can Do Better Than That”). At the climax of the song, she asks Jamie to move in with her.
Towards the end of the marriage, Jamie wakes up in the apartment beside a woman who may or may not be his editor, Elise (“Nobody Needs to Know”). He tries to defend his actions and blames Cathy (who is away in Ohio) for destroying his privacy and their “perfectly balanced” relationship. Jamie promises not to lie to this woman and tells her, just as he told Cathy in “Shiksa Goddess”, that “I could be in love with someone like you.”
Cathy is at the end of her first date with Jamie. She sings goodbye to him (“Goodbye Until Tomorrow”). She proclaims that she has been waiting for Jamie her whole life and is ready for this romance. Simultaneously but five years forward, Jamie sits in their shared apartment writing a farewell note (“I Could Never Rescue You”). As Cathy waves Jamie “goodbye until tomorrow”, Jamie wishes Cathy simply “goodbye”.
So what do these two musicals have in common apart from the obvious manipulation of time used in each story? Well it becomes apparently clear on examination of both the shows and their creators that these stories are more than just something to be told, but in fact stay perilously close to home and stem from a more personal elements of the world of both Sondheim/Furth and Jason Robert Brown. In Merrily the character, composer Frank Shepherd, advises an aspiring writer – “Don’t just write what you know” Frank says as he points to his head. Instead, he encourages to “write what you know,” pointing to his heart.
Despite Sondheim always being very avid that he never writes himself into any characters, there was a clear choice made to change the original Kaufman and Hart play from playwright and painter to composer and librettist who write musical comedies together. There are further similarities established by making the librettist a native of Chicago and graduate of Columbia University. Also we note that the theatre in which Frank and Charley’s hit show is produced is The Alvin, which was home to Sondheim and Furth’s first great hit Company in 1970 and later Merrily itself in 1981. Where the characters and contemporary settings in Company were directly forcing the audiences to acknowledge and confront the themes presented, Merrily also challenges Sondheim and Furth themselves to acknowledge their own world, their own relationships and the industry they find themselves in.
Putting the characters in the familar surroundings of Broadway productions allows Sondheim and Furth to make a real statement about the industry; What kind of people fill this world? What kind of pressures do writers and composers face throughout their careers? What do producers want? Can one walk the fine line between commercial success and artistic integrity? Perhaps it is this demystifying of the Broadway illusion was what led to the original production of Merrily’s early closure?
Jason Robert Brown is more open about his obvious personal link to the character of Jamie and the similarities of the Jamie/Cathy relationship to that of Brown and his failed marriage to actress Theresa O’Neill. We see how the rise of Jamie’s career as a writer mirrors that of Brown as a composer and the troubles it gave in marriage. Indeed, O’Neill even threatened legal action before the opening of the off-Broadway production, claiming the piece came too close to real life. Brown made some changes, disclosing them, he states, would violate the settlement but we know that one of the major changes was the inclusion of the “Shiska Goddess” instead of “I Could Be In Love With Someone Like You”.
The fact that both shows deal with a certain type of person – an artist, a creator, trying to make a professional career in New York – dictates the musical and lyrical style of the show; In Merrily the fact that the show deals with two friends who write Broadway musicals leads to a traditional book musical with a score widely considered to be one of Sondheim’s most ‘accessible’ scores with many ironically “hummable” melodies. With the characters of Frank and Mary, Sondheim and Furth have the chance to have some verbal fun as they enforce their characters abilities as writers. We see with that Mary has a habit of taking other people’s clichéd conversation and turning it into unexpected meanings, for example in the opening party seen:
Ru: So what do you do?
Mary: I drink.
Ru: No, what do you really do?
Mary: I really drink.
Also, when Frank tells everyone that he and Mary “go way back,” she continues, “but seldom forward,” not only a comment on their stalling friendship but also a clever inside joke on the narrative structure of the piece. Verbally, Mary keeps taking people places they don’t expect to go. Sondheim’s lyrics in “That Frank” show this ability to take the listener down one road and then take an unexpected turn in another direction. Singing about Frank’s guest she says:
“These are the movers, these are the shapers
These are the people who give you vapors”
And in “Now You Know” she makes the surprising point that “you should burn your bridges every now and then,” turning around the conventional idea that burning bridges is a negative thing. Similarly there is some further beautiful wordplay highlighting her knack with words as she advises Frank that “bricks can tumble from clear blue skies,” and that “people love you and tell you lies”
Charley sometimes plays a similar verbal trick. Whilst being interviewed on TV he is asked, “What comes first, the words or the music?” he replies, “Generally the contract.” Infact, the song “Franklin Shepherd Inc” is a complete show piece for Charley, highlighting both his talents with words and having only been introduced to the character, the audience are made aware of the dynamics of his character who seeks purity of purpose, dedication and the rewards of keeping it simple.
On the other hand, composer Frank is inarticulate in comparison. We find that when he opens his mouth he tends to create some cliché like “the worst vice is advice” or “she is the raft that keeps me from drowning”. Also, we note that he only sings one solo number in the show – “Growing Up”, where we become aware of the characters ability to think he is rationalising his hopes and beliefs when he really means compromising.
Both shows seem to have a sense of honesty with the creation of real, multi-layered storyline and flawed characters. Maybe it is the close relationship of creator(s) and story that manages to generate scenes and songs which capture a moment in time or an emotional snapshot which sets these shows apart.
Furthermore, both shows also centre on the fragility of relationships, with the manipulation of time constantly conditioning and changing the audiences’ view of the relationships and where their sympathies lie. **

Analysis of Stephen Castles (2004)

Do you agree with Stephen Castles (2004) that migration policies fail? If so, why? If not, why not?
Migration is one of the most important issues in international politics in 21st century. In 2013, there were about 232 million people-3.2 percent of migrants in the world and it has been increasing since 1990 with 154million to 175million until 2000.[1] People cross borders to have better opportunities, to escape poverty and have a better life for their families. Other reasons might be civil wars, conflicts or geographical problems caused by environmental degradation.[2] However, historically, the characteristic of migration began to change since sixteenth century when the European countries started to expand. Moreover form nineteenth century until the First World War, there was a massive movement from European countries to North America.[3] In addition, the number of migrants has been dramatically increasing after 1945. Meanwhile, in Britain, Western Europe, Australia and in North America the political concern about unwanted migrants and migration control issue have become parts of as ‘high politics’ because migration problems were affecting relations between states in 1960s and 1970s.[4] Especially, in 1980s and 1990s there were intensive efforts in controlling migration in many developed countries and they were trying to establish multilateral or supranational regulation system on migration.[5] However, despite these efforts to control migration, due to the increasing number of asylum seekers especially in Western Europe and Australia have built a public perception that migration policies have tendencies to fail.[6] Moreover, in the United States, the number of illegal migrants has been continuously increasing since 1960s and there are about 11millinion who are illegally living in the US today.[7] Then it would be important to question how migration policies work in the international politics today.
Stephen Castles argues it is important to examine the elements that drive such migration processes. According to Castles there are about three main reasons that drive migration policy failure; factors arising from the social dynamics of the migratory process, globalization, and North-South relationships and factors within political systems.[8]
The purpose of this essay is to evaluate Castles arguments on why migration policies fail. It will first start with explaining Castles key arguments on why migration policies fail, and evaluating his view on policy “failure”. It will then criticise Castles argument by using Gary Freeman’s argument on immigration politics in liberal democratic countries. Even though Freeman’s argument of migration polices in liberal democratic states is more applicable than Castles argument it will conclude by criticising both Castles and Freemans’ conceptual frameworks on migration policies.
Factors Unmake Migration Policy
One of the dominant approaches in forming migration policies until these days is neoclassical theory. It has had played important role in forming migration policies and it is indeed important role in migration studies.[9] This theory is focuses on why individuals migrate from one country to another by using comparison of the relative costs and benefits of remaining home or moving.[10] The key assumptions of neoclassical theory is that potential migrants have good knowledge of wage level and job opportunities in destination countries and that economic factor are the most important reasons for potential migrants.[11] It is also often defined as push-pull factors. Push-factors are economic, political hardships in most poor states and developing countries, and pull-factors include comparative benefits in developed countries such as political freedoms, better economic and employment opportunities.[12] The theory sees migrants as market-players “who have all information for their options and freedom to make rational choices.”[13] Such assumption of the theory however have been criticised that it does not provide proper evidence to explain or prove actual migration movements today and also predicting migration movement for the future.

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Stephen Castles argues that neoclassical approach to migration enables to achieve appropriate migration policies because it ignores historical experience of migration movements.[14]According to Castles, there are mainly three reasons that fail migration policies today. Castles argues that it is important to understand historical experiences when setting immigration policies because it gives a better understanding to analyse the migration issues.[15] Castles provides a good example how guest workers policy failed in Germany in 1970s. At that time, policy makers recruited guest workers based on temporary residence principles that were formed when they were setting policies for guest workers. Even though employment opportunity declined, those unwanted guest workers never returned to their countries, but rather, brought in their families and eventually ended up staying for the long period and became as minority in Germany.[16]
Castles insight is that once migration processes start they will continue and expand as an ongoing social process. He argues that families and their networks play crucial role in affecting potential migration to make a decision to migrate to destination countries. He argues that all migrants are not just individuals who react to market but social beings who are trying to seek for better outcomes for their lives by actively and continuously building migration processes. Moreover, Castles argues that there are structural dependencies in both sending and receiving states. In many developing countries there are tendencies to support encourage people to move to other states in order to reduce unemployment and in receiving countries there are structural tendencies that they need low-skilled labours in order to fulfil jobs that many local not willing to do.[17] Other factor that unmakes migration policy in Castles words is globalization and the division of North and South. Especially, Castles emphases that globalization and recent North-South relations play important role in understanding international migration flow today. The number of migrants in North has been increasing and it is mainly Castles says because of the huge gap of inequality between North and South. Migration policies will always fail if they properly address reasons and patterns of economic and force migration movement of global inequality.[18] Moreover, Castles insight is that globalization has an inherent structure that widens the gap between and North and South and cultural and technological mean of overcoming this gap. Moreover, because of national logic inherence especially in European Countries, transnational networks would undermine migration control.[19] The last factor that causes policy failure according to Castles is political system. Migration policy process and transnational networks should be related to an analysis how migration policies formed in states and supranational bodies including examining interests, how they are articulated and how political system functions because this is where most policy failure or as he terms “unintended consequences of policy” could be explained.[20] In addition, Castles says that most migration policies have tendencies to form for short-term for electoral periods and that it should be changed into long-term as migration is a long-term process. In addition, a huge gap of wealth and and power in the emerging global order mean that not all citizens are equal and this might be the basis of a new system of global economic stratification.[21] In Castles argues that “migration is all about regulating North-south relationships and maintaining inequality.” He argues that migration control will be successful when the gap of inequality will be reduced in the future.[22]
Given the Castles three main perspectives on migration failure above, it shows that he focuses on more structural change of social process and on inevitable circumstances caused by those social changes and globalization that produces gap and inequality of North-South. It could be said that Castles argument is broad and general, and as he defined it as a normative sense. His definition “failure” of migration policies seems to be more “unintended failure” that caused by those factors noted above. His view on inequality of North-South that driven by globalization seems to have quite sceptical view on liberal ideology and on those receiving liberal states (North) which he believes is one of the main factors to make people to migrate to other countries today. In this sense, Castles argument on inequality of North-South does not give much answer to a question why migration policies fail. His argument is too vague, broad and general that it fails in terms of giving specific and persuasive explanation on migration failure. What he argues about policy failure is rather inherent and natural phenomena caused by inequality than more realistic. It is true that the number of migrants from South moving to North is the fastest growing looking at migration trends today as Castles argued.[23] Then it leads to an important question how immigration politics and policies might function in liberal democratic countries.
Gap Hypothesis of Migration Policy
The term gap hypothesis is when implementations of immigration control policies have different outcomes as they were made in the first place and such gap between stated policies and their results are growing wider.[24] One of the most notable arguments of gap hypothesis is Gary Freeman arguments on how migration policies work in liberal democratic states. Freeman’s perspective is focused on more domestic structure of migration countries.[25] According to Freeman in liberal democratic countries the number of migrants has been continuously growing despite of public negative opinion on migrants. He says that it is because in most liberal democracies immigration policies are never reflected by general public they are ignored and information on migration is quite poorly articulated.[26] It leads to an interesting question who, then distributes and influences in forming migration policy in those countries.[27] According to Freeman there are three factors that affect policy making procedure in liberal democratic countries-individual voters, organized group and state actors. He suggests that in order to have a better understanding on what forces migration polices it is important to understand how public officials interact with organized groups during elections because in democratic states as he says, organized groups have power to control politics of immigration.[28] Organized opinion is more applicable because it reflects the distribution on costs and benefits of immigration and they have much more impact than general public because in politics vote-maximizers find it in their electoral interest to fulfil it.[29] Freeman defines it as “client-politics”. In client politics, particular or well organized groups have strong interests in working with officials who have responsibilities in making migration policies. Most active and influential actors and beneficiaries are employers who are dependent on unskilled workforce, businesses and ethnic groups are a constituency with important resources that can advocate their interest.[30] Others, who have to bear their costs, do not have such position to influence policy makers and general public who have to compete with jobs, housing, school and government services have difficulties to solve such problems, and face difficulties in influencing immigration policies.[31] Such environment of policy making process in liberal democratic countries leads to a structure where migration clients can actually influence migration policy making process and where immigration policies are influenced by groups who actually benefit from them.
Freeman’s argument on how client politics works in liberal democratic is certainly more applicable than Castles view, because it focuses on how migration policies actually function in liberal democratic states. Freeman argues that migration policy making process is influenced by migration politics which involves particular actors distribute in making. Such client politics model in liberal democratic countries shows why immigration policies tendencies of different outcomes.
Even though Freeman’s model of client politics more acceptable, still there is a lack of providing clearer framework in order to explain on migration issues today. It is more bias of those classical migrant societies such as United States, Canada and Australia. This also leaves quite sceptical view whether Freeman’s conceptual framework will always work for other emerging migrant countries in the future. Freeman’s insight is that new emerging migration states will follow those liberal democratic states when forming migration policies because migration policy making process and structure of liberal democratic countries. However, Freeman does not pay much attention to asylum seeker and its policies in those liberal democratic states. According to James Hampshire, in order to explain asylum seekers and why states receive them is more a complicated issue because there will be other actors and organizations who are going to be involved.[32] It is then, hard to apply Freeman’s argument of migrant politics. According to United Nations High Commission for Refugees asylum trends report 2012, the United States, France, United Kingdom, Germany and Sweden were the top five receiving states, together accounting for more than 57% of all new asylum claims submitted in 44 industrialized countries.[33] The overall numbers of asylum seekers were about 274,200 in 2012. It clearly shows that Freeman’s framework of does not provide clear explanation of asylum seekers and its policies in migration politics either.
Stephen Castles argument on why migration policies fail gives a good explanation on how migration is processed and how has been historically changing. He argues that migration should be perceived as a social process that has inherence of changing continuously once migration process starts. Castles argues how globalization and division of North-South affects contemporary migration process, and how the gap of inequality between North-South continuously widens. Migration policy failure might be unintended but because of political system within receiving countries. The problem with Castles argument is that it could be too broad and general to analyse migration policy failure in receiving countries.
Freeman’s client politics seems to be more applicable in terms of explaining migration politics, policy failure in liberal democratic states and also in terms of how organized groups are influential and involved in policy making process in those countries. However, Freeman’s argument framework of immigration politics is also problematic because he fails explaining asylum seeker policies which are quite controversial issues these days. Moreover, as noted above, there is quite huge number of asylum seekers and liberal democratic countries are the top five receiving states in the world. Both Castles and Freeman’s argument provide some perusable explanation of migration policies, however, both of them fail in terms of providing clear explanation of complex issues of migration policies today. There are other scholars who have different perspective on how migration politics, however, due to the limits of this essay it was heavily focused on Castles and Freeman view on how migration politics work and why immigration policies fail.
Castles, S & Miller, M (2009) The Age of Migration: International Population Movements in the Modern World, Palgrave Macmillan
Castles, S (2004) ‘The Factors That Make and Unmake Migration Policies’, International Migration Review, Vol. 38, p.852-884
Castles, S (2004) ‘Why Migration Policies Fail’, Ethnic and Racial Studies, vol.27,
pp. 205-227
Cornelius, W. A. (Ed.) (2004) Controlling Immigration: A Global Perspective, Stanford University Press,
Freeman, G (1995) ‘Modes of Immigration Policies in Liberal Democratic States’, International Migration Review, vol.29, pp.881-901
Hampshire, J (2008) Disembedding Liberalism?: from Givens, T., & Leal, D. L. (Eds.), Immigration Policy and Security: US, European, and Commonwealth Perspectives. Routledge
Pew Research ‘U.S. Unauthorized Immigration Population Trends, 1990-2012’: (http://www.pewhispanic.org/2013/09/23/unauthorized-trends/#All) (accessed on 23.03.14)
Portes, A & Borocz, J (1989) ‘Contemporary Immigration: Theoretical Perspectives on Its Determinants and Modes of Incorporation’, International Migration Review, vol. 23,
United Nations, Trends in International Migrant Stock: (http://esa.un.org/unmigration/wallchart2013.htm) (accessed on 23.0314)
UNCHR ‘Asylum Trends 2012: Levels and Trends in Industrialized Countries’, (http://www.tagesschau.de/ausland/unhcr108.pdf) (accessed on 25.03.14)

[1] United Nations, Trends in International Migrant Stock: (http://esa.un.org/unmigration/wallchart2013.htm) (accessed on 23.0314)
[2] S. Castles & M. Miller (2009) The Age of Migration :International Population Movements in the Modern World, Palgrave Macmillan, p.2
[3] S. Castles & M. Miller (2009) p.3
[4] S. Castles(2004) ‘The Factors That Make and Unmake Migration Policies’, International Migration Review, Vol. 38, p.856-857
[5] S. Castles(2004) p.857
[6] S. Castles(2004) p.857
[7] Pew Research ‘U.S. Unauthorized Immigration Population Trends, 1990-2012’: (http://www.pewhispanic.org/2013/09/23/unauthorized-trends/#All) (accessed on 23.03.14)
[8] S. Castles(2004)‘Why Migration Policies Fail’, Ethnic and Racial Studies, vol.27, p.208
[9] S. Castles & M. Miller (2009) pp.21-22
[10] S. Castles & M. Miller (2009) pp.21-22
[11] S. Castles & M. Miller (2009) pp.21-22
[12] A. Portes & J.Borocz, (1989) ‘Contemporary Immigration: Theoretical Perspectives on Its Determinants and Modes of Incorporation’, International Migration Review, vol. 23, p.607
[13] S. Castles & M. Miller (2009) p.23
[14] S. Castles(2004) p.208
[15] S. Castles(2004)‘Why Migration Policies Fail’, Ethnic and Racial Studies, vol.27, p.208-209
[16] S. Castles (2004) p.208, Cornelius, W. A. (Ed.) (2004) Controlling Immigration: A Global Perspective, Stanford University Press, pp.225-230
[17] S. Castles (2004) ‘The Factors That Make and Unmake Migration Policies’, International Migration Review, vol. 38, pp.860-861
[18] S. Castles(2004) p.223
[19] S. Castles(2004) pp. 210-212
[20] S. Castles(2004) p.223
[21] S. Castles(2004) p.223
[22] S. Castles(2004) pp. 212-223
[23] S. Castles(2004) p.210
[24] Cornelius, W. A. (Ed.) (2004) pp.4-5
[25] J. Hampshire (2008) Disembedding Liberalism?: from Givens, T., & Leal, D. L. (Eds.), Immigration Policy and Security: US, European, and Commonwealth Perspectives. Routledge, pp.110-111
[26] G. Freeman(1995) ‘Modes of Immigration Policies in Liberal Democratic States’, International Migration Review, vol.29, pp.882-883
[27] G. Freeman(1995) p.883
[28] G. Freeman(1995) p.885
[29] G. Freeman(1995) p.886
[30] J. Hampshire (2008) p.112
[31] G. Freeman(1995) p.885
[32] J. Hampshire (2008) pp.112-113
[33] UNCHR ‘Asylum Trends 2012: Levels and Trends in Industrialized Countries’ (http://www.tagesschau.de/ausland/unhcr108.pdf) (accessed on 25.03.14)

Financial Fraud Case Study: Stephen Richards

Table of Contents
Executive summary
Problem Statement
Company overview
Case Analysis
A letter from prison
Executive summary
This case study is about the former global head of sales Stephen Richards at the Computer Associates, Inc. (CA), who is serving a seven year prison sentence for financial fraud. In addition to this, Stephen Richards responds to the number of the questions asked by the Eurenge Soltes about the responsibilities of the managers as well as the handling of the financial activities in a letter written to a graduate student. Moreover, Stephen Richards joined the Computer Associates, Inc. (CA) in the year 1988 immediately after graduating. He has achieved continuous promotions in the company throughout his time period in the Computer Associates.

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As, Stephen Richards gets prompted within two years’ time period after his joining to operate New Zealand’s and then promoted to the Australian site of the company. Stephen Richards becomes the vice president of the Pacific region and is a leading regional figure for the Computer Associates, Inc. (CA). The company has acquired various competitors as well as firms that are producing complementary software products during the time duration between 1980s and 1990s.In addition to this, the company has around 18,000 employees and subsidiaries in approximately in 100 countries in the late 1990s. The company recorded its NPVof the licensing contract in the quarter when the revenue recognition criteria are met in accordance with the GAAP regulations.
Problem Statement
Computer Associates International, Inc. (CA) is currently facing the problems related to the financial fraud allegations against the company.As, the company finds it more difficult to accurately forecast the revenues as well as earrings for each quarter of their sales targets.
Company overview
Computer Associates International, Inc. (CA) is founded by the Charles Wang in the year 1976 in order to meet the growing needs of the mainframe computing software for IBM computers. Moreover, the company offers a variety of products that include database, application and financial management software in order to meet the computing necessities of the businesses. The most of the software products are sold by the sales team of the Computer Associates to the clients who buy a license to use the product for a period between three to ten years.
Additionally, Computer Associates provides the software updates and technical support to its clients during the period of licensing. The fee of the licensing charged by the Computer Associates to the clients increases with the length of the contract as well as each additional licensing year was priced lower as compared to the previous year in order to reflect software oldness.
The amount of the fee that is charged by the company to its clients could be amounted to hundreds of thousands of dollars. The Computer Associates distributes the revenues to licensing fees as well as to usage and maintenance fees once the contract of the license between the company and the client is finalized. Mostly the 80% of the revenue is allocated to the licensing fee.
The significant part of the company revenue is normally booked during the final week of the quarter. During each quarter the management sets internal sales targets for the sales team with the sales incentives are given to the immune pressure to meet these sales targets. The company showed huge growth during the 1990s, even with the challenges and pressures.
Case Analysis
The case analyzes the overall situation of the Computer Associates International Inc. (CA) related to the allegation about the financial fraud within the company by a few executives of the Computer Associates. The management of the company found it hard to forecast accurate results for the revenues and earnings for each quarter in the year. As, before the end of the quarter, the management of the company found it incompetent to warn the specialists about the unexpected shortfalls in the revenue.
Additionally, the various larger contracts resulted in the shortfall in the revenue of the company’s products as these contracts are those that are close on the final day of the quarter. Due to the decrease in the revenue of the Computer Associates affected the stock price of the company that reduced the Computer Associates stock by 42%.
There is an allegation about the company that is published in an article in the New York Times, and according to this, Computer Associates have excessively implemented the approach of aggressive accounting practices in order to boost the earnings. But there are several evidence that proves that all the accounting practices of the company are according to the generally accepted accounting principles.
This allegation also gets the attention of the federal investigators who showed dissatisfaction with the internal investigation of the company. Due to this allegation the company has faced much criticism that greatly impact the standing of the Computer Associates (CA) and requires other ways to make investigation done efficiently so, the company hire the prestigious law firm in order to investigate more aggressively.
It is determined from the investigation that the few employees of the Computer Associates (CA) had backdated the some of the contracts as well as it also appeared that the revenues related to such contracts had been recognized after the end of the quarter. While, the revenues linked with these software contracts must be recognized in the in the quarter in which the contract has been signed.
Therefore, the three executives of the company are forced to give the resignations due to this improper revenue recognition. In addition to this, six executives along with the Richard are caught to be involved in the financial fraud due to which Richard the SEC filed a formal complaint against the Richards and at the same time he resigned from the Computer Associates International Inc.
How serious were Stephen Richards’ actions? Why?
Stephen Richards’s actions were extremely serious;
Richard in his letter writes that his self and the CEO exerted significant pressures on their team to meet the goals that they had set for themselves; also Richard mentions that performance was measured by internal goals Stephen Richard’s actions are notably serious because he had knowledge of the wrongdoings and he was in a position to report it, but he chose not to. Richards’ action together with other CA’s executives seriously victimized the shareholders as they suffered enormous losses once the practices were revealed. Therefore, “Richard was ordered to pay $29 million in restitution.” (Weidlich) manipulating Computer Associates’ quarter end cutoff to align CA’s reported financial results with market expectations by violating the generally accepted accounting principles and their financial reporting responsibilities. According to the U.S. Securities and Exchange Commission, Richards with other CA executives extended CA’s fiscal quarter, “ instructed and allowed subordinates to negotiate and obtain contracts after quarter end while knowing, or recklessly disregarding the fact that, CA would improperly recognize the revenue from those contracts, and failed to alert CA’s Finance or Sales Accounting Department that CA salespersons that reported to Richards were obtaining contracts with backdated signatures dates after quarter end.” (Release)
in accordance with the expectation set by outside parties, analyst community, specifically to meet Wall Street quarterly per-share earnings estimates, “a key to keeping a company’s stock price rising.Richards with the CEO allegedly met routinely and conferred with each other and with (CFO) during the week following the end of fiscal periods, including during the “flash period”, the three business days after the end of fiscal quarter, to determine whether CA had generated sufficient revenue to meet the quarterly projections, and closed CA’s books only after they determined that CA had generated enough revenue to meet the quarterly projections, this practice, which was sometimes referred to within CA as the “35-day month” or the “three-day window”, violated GAAP and resulted in the filing of materially false financial statements. The goal of the 35-day month was to permit CA to report that it met or exceed its projected quarterly revenue and earnings when, in truth, it had not. (DOJ) Referring to the Scheme to Defraud, Richard instructed CA sales managers and salespeople to negotiate and finalize additional license agreements, which were backdated to cover the fact that the agreements had been finalized after the end of the fiscal quarter.
At the end, these actions led to “overly aggressive accounting practices” to boost CA’s reported earnings and the managerial use of discretion to greatly influence reported earnings was not only used by Richards’, but it had become a company-wide practice. As Mark Director of the SEC’s Northeast Regional Office, said about CA’s fraud “Like a team that plays on after the final whistle has blown, Computer Associates kept scoring until it had all points needed to make every quarter look like a win.” (Wharton)
As the result, CA fraudulently recorded and reported in the earlier quarter revenue associated with the backdated agreements. Stephen Richard’s actions are notably serious because he had knowledge of the wrongdoings and he was in a position to report it, but he chose not to. Richards’ action together with other CA’s executives seriously victimized the shareholders as they suffered enormous losses once the practices were revealed. Therefore, “Richard was ordered to pay $29 million in restitution.” (Weidlich)
2. If Computer Associates achieved the same financial results through GAAP flexibility, does your answer to question 1 change?
No, with the flexibility of GAAP the risk of manipulation was that CA could have more likely made reporting mistake that would lead to legal problems and enormous losses. As long as the CA’s executives including Richards had the intention of wrongdoing actions they would cause massive losses to the shareholders of the company and to the SEC. Though such manipulations and fraud resulted CA to payback “$225 million for the purposes of compensating shareholders for losses arising out of the company’s criminal conduct.” (DOJ) Seeing that, the evidence and investigation on Computer Associates shows that the CA didn’t make false transaction and actual transaction and business deal had happened, but the problem of fraud was that CA’s executives were backdating the agreements in order to prematurely recognize revenue from contracts that had not yet been executed by both CA and its customers in violation of GAAP.
Under Generally Accepted Accounting Principles (GAAP), four conditions were required to be met in order for revenue associated with a software license agreement to be recognized: 1- persuasive evidence of an arrangement was required to have existed, 2- delivery of the licensed products was required to have occurred, 3- the license fee was required to have been fixed or determinable, 4- the collectability of the license fee was required to have been probable.
3. Suppose you were placed in Stephen Richards’ position at computer Associates and were under pressure to extend the fiscal quarter. How would you handle the situation differently? What would be the expected consequences?
I would not have extended the fiscal quarters of knowingly or encourage the backdating of agreements, regardless of the overwhelming pressures by the Wall Street estimates which Richard points to analyst community in his letter. CA regularly issued public predications at the outset of each fiscal quarter of the revenue and earnings it expected to earn during that quarter. Based on these predictions, professional stock analyst estimated what they believed would be CA’s total revenue during the period and predicted the earnings per share of CA stock. CA’s executives including Richards understood that CA’s failure to meet or exceed the consensus estimate for a quarter would likely result in a substantial decrease in the company’s stock price. (NY) I think too much emphasis was placed on the achieving financial gains improperly, for Richards and other members of management, without planning the proper ethical and legal strategy necessary to achieve CA’s goals for success.
Performance measurement was a key level of concern in this case which alerted the key ingredients for financial statement fraud and fraud triangle. The sales managers and salespeople were used as enablers to negotiate and finalize additional license agreement while keeping the accounting books open after the end of the fiscal quarter. Richard also emphasizes on the “compensation is important, but the recognition of your performance is sometimes even more important.
Actually, according to Richard in his email he writes that “we have created a performance driven culture without the necessary control framework for people to operate within” this shows that there was no real structure as far as milestones for growth. That is how CA pushed as much as to reach its goal of estimated earnings regardless of considering any rule or regulation type of culture attitude, which led CA to tragic results relating from poor decision making and lack of organizational structure and control. Instead CA could have placed better accounting controls to recognize and issued realistic and accurate public predications at the outset of each fiscal quarter of the revenue and earnings it expected to earn during that quarter, this way they would have not faced the legal troubles that they led themselves to. Even in such a situation for a healthy company to minimize the risk of this downward slide is encouraging and protecting whistleblowers. That way, problems are addressed internally- well before they become big enough to drag the entire company over the cliff.

Analysis of ‘The Body’ by Stephen King

The Body by Stephen King is a novella published in 1982 alongside three other novellas under the title Different Seasons. Narrated through the words of Gordie Lachance. The four main characters Chris, Gordie, Vern, and Teddy embark on a journey to discover the body of Roy Bower, a young boy near their age who had been reported missing a few weeks before. The story implies that Roy being lost in the woods wondered along the train tracks in hopes of reaching the neighboring community. But unfortunately, in a moment of distraction, Roy was killed by an oncoming train. In “The Body” Stephen Kings’ strength as a writer is revealed once more. King’s ability to write detailed scenes and characters, his realistic recreation of childhood moments and the dialogue that occurs between young men offer a wonderful coming of age story that explores the blurry moments where boys become men.

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Traditionally coming of age stories do not tend to focus on a subject as dark as the one in this novella. More conventional storylines lean around the subjects of first loves, the protagonist place in society or their stance when confronted by the statue’s quo. But in this novella what ushers the boys into maturity is their first encounter with death. In the stories beginning all four boys seem to have regular childhoods, they spend their summers together and meet at a place that to many is the icon of childhood, a tree house. But it can be argued that King’s intention in writing this novella was not solely to explore a coming of age story. But to reveal the darker aspects of the adult world and to offer a criticism of the idealization of small-town life.
Gordie Lachance, the narrator, comes from a family that seems to be more economically stable than that of his friends but that is still imperfect. A couple of months before the story begins, his older Brother Dennis is killed in a Jeep accident. His parents are never able to get over the loss of this child and their disregard for Gordie deepens. Gordie finds a metaphor to fit his condition in a book titled “the invisible man”. Despite all this, Gordie does not appear to resent his parents. Though the novella alludes to Gordie feeling somehow responsible for his brothers’ death. Gordie has recurring nightmares that involve his late brother Dennis.
Chris Chambers is Geordie’s closest friend. He comes from a highly abusive family. His mother is unaccounted for and his father is a violent alcoholic. His older siblings are no better. One of his older brothers was convicted of rape. His second brother, whom he calls Eyeball, is part of the towns gang delinquents. Although Chris attempts desperately to distance himself from this typecast, the prejudice that often comes from living in such an isolated and small community prevents him from this separation. When the milk money is stolen, everyone including his close friends assumes he is responsible.
Teddy Duchamp is the son of a mentally ill father. His father is a World War Two veteran who returned home deeply affected by the traumatic events that happened on the beaches of Normandy. Because the mental condition of Teddy’s father had gone untreated, his father became violent. When Teddy was 8 years old, as punishment for something he did his father held Teddy’s ears against a hot stovetop. This injury left Teddy with a hearing impediment and a disfigured ear. But much like Chris, Teddy in his innocence does not feel resentment towards his father.
The last member of the group of boys is Vern. Not much is known about his family, except that he is deeply afraid of his older brother. In this novella, Kings offers a dark view of the traditional American dream. Instead of the close-knit communities, manicured gardens, and homes of two caring parents. The world the boys begin to experience on their journey to Roy Bower’s body is full of hypocritical and malicious adults. It seems that in this community there is no one to provide the emotional support and guidance the young boys need.
When the boys decide to go see Ray Bower’s body, they are unaware of the severity this encounter will have. They do not embark on a noble mission to return Ray’s body for the sake of his parents. They want to retrieve Ray’s in hopes of receiving from other local the attention and recognition they do not receive from other adult figures in their lives.
But their first encounter with an adult on this journey is far from pleasant. Three-quarters of the way through their journey they arrive at the community landfill. Tired from their hike and hungry they decide to have a rest and buy provisions for the rest of the travel. By coin-flipping it is decided that Gordie should be the one that goes and buys supplied with the money they gathered. When he arrives at the convenience store, the clerk recognizes him at Denny’s younger brother. The clerk begins to lament the passing of Geordie’s brother. The clerk then begins to talk about faith and religion while at the same time trying to steal from Gordie. The clerk puts his thumb on the scale that is measuring the meat Gordie is buying. Gordie notices and after a brief argument, he decides it’s best to just pay and leave. This is the first incident that begins to unveil the reality of the adult world to Gordie. King reveals a world full of shallow and hypocritical people. Immediately after the events of the store. Gordie decides that the fastest way to his friends is to cross the landfill. Halfway across he realizes that Milo, the keeper of the landfill, and his dog chopper “the most feared dog in Castle Rock” (Page 333) have arrived for the opening. When Milo notices Gordie is trespassing, he and his dog begin to chase him. Despite the fear that Gordie feels for milo and his mythical dog, he manages to climb over the fence that separates the dump from the rest of the woods. This time it is not only Gordie who will get to experience the true face of the adults whose approval they seek. An argument ensues through the fence that separates the boys from Milo and Chopper. As a response, Milo behaves in a way that is the opposite of what is expected from an adult. Milo begins to target each boy with individual insults. The boy most affected by this is Teddy. Milo sees that Teddy does not understand his father’s condition and uses this as a weapon. Milo is the adult that voices Teddy’s insecurities, tears down the image Teddy had built of his father and revels in the anguish he causes.
The next event that exposes the truth about adult life in Castle Rock is Chris’ confession to Gordie about the stolen milk money. Chris admits that he did indeed steal the milk money. But he was immediately filled with regret and tried to return it to a trusted teacher. This teacher breaks Chris’ trust and does not return the money; because of the prejudices that surround Chris’ family, he is unable to defend himself. This event deepens Chris’ awareness of what kind of people surround him and increases his longing for separation from his family’s reputation. Chris seems to be the only one of the boys who is truly aware. He does not idolize the recognition that might come from flawed adults. The abuse and betrayal Chris has been subjected to from figures of authority have changed the way he sees and interacts with adult figures; in this interaction, this revelation changes Gordie as well.
The climax of the story and Kings ultimate moment of criticism happens when the boys encounter Roy Bowers body. The boys come face to face with their own mortality. The realize that childhood does not exempt them from death. For Chris and Gordie, this event aggravates the urgency they feel to become individuals. For Chris becoming an individual means estrangement from his family and the fatalism that a future with them represents. For Gordie, this is manifested in the recognition and mourning of various two things. Gordie finally recognizes his brother’s death as something severe and permanent. This recognition aggravates him, and his grief becomes so deep he wishes to have died in his brother’s place. The second thing Gordie realizes is how his brother’s death deepened the breach that exists between him and his parents, and for a brief moment in his despair, he begins to believe that he is truly hated by his parents. But in the end grief passes and for all of the boys, but especially for Chris and Gordie, maturity is reached through their acceptance of what it means to die and the recognition of how death can affect relationships.
In the end, through The Body King deconstructs what life in a small community can really mean. He does away the mythical community of perfect neighbors, where schoolteachers are moral compasses, parents excel in their roles and children are free to experience happy childhoods. He ends The Body by exposing an authentic depiction of what life can be like in small communities. A place where parents can be indifferent and abusive, where teachers can be corrupt, neighbors can be hypocritical and where children can die. But it also a place where friends can bloom and where the bonds created in childhood can become stronger.
Works Referenced

King, Stephen. 1982. Different Seasons. New York: Signet.


Stephen Krashen and Second Language Acquisition

Linguist Stephen Krashen was born in Chicago, Illinois in 1941. Krashen is well known for his second language acquisition theories. According to Dr. Kathy Escamilla and Elizabeth Grassi of the University of Colorado, Krashen was a close follower of the works of linguist Norm Chomsky. Krashen developed his theories based off of Chomsky’s concept of language acquisition. His theories are broken into five hypotheses that create a framework for teaching a second language: the Acquisition-Learning hypothesis, the Monitor hypothesis, the Natural Order hypothesis, the Input hypothesis, and the Affective Filter hypothesis. “These hypotheses lay the foundation for the communication-based teaching strategies that have become popular with many instructors today.” (Escamilla & Grassi, 2000, p. 2).

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Acquisition-Learning Hypothesis
Krashen believes that language acquisition and language learning are two very distinct, separate things. According to Herrell & Jordan, Krashen believes that the distinction between the two are “vital in supporting students’ gradual acquisition of fluency in a new language.” (Herrell & Jordan, 2016, p. 2). Language acquisition is an unconscious process where language in naturally acquired and when language is used meaningfully. It follows a similar pattern to the development and understand of the first language. A child born in an American home to English-speaking parents subconsciously learns the English language through language acquisition. It develops through meaningful interactions with native speakers. In a school setting, this would include a native English-speaking student and a native Spanish-speaking student (learning English as a second language) engaging in conversation on the playground during recess. Grammar rules are not a main focus in language acquisition. Language learning on the other hand, is consciously learning about a language through formal instruction. Language learning also includes learning about the rules of a language. Grammar rules, vocabulary and language functions are taught explicitly through formal language learning. (Richards & Rodgers, 2001).
Monitor Hypothesis
Krashen’s second hypothesis is the Monitor hypothesis. Krashen believes that grammar learning occurs through the use of a monitor. This hypothesis explains the relationship between acquisition and learning and defines the influence of learning over the former. In Ricardo Schutz explanation of Krashen and his theory, he states that Krashen believes that the acquisition system is the initiator and the learning system performs the role of the ‘monitor’ or the ‘editor’. (Schutz, 2005, p. 2). The input of the Monitor hypothesis is the acquired competence. There is also a learned competence, which is the monitor. The monitor requires three conditions to be met: adequate time at his/her disposal, knowledge on the rules, and a focus on the form or correctness of the grammar. The acquired competence (input) goes through the monitor to create the output. The monitor examines the output.
According to professor and author Joan Wink in her YouTube lecture on Krashen, “a monitor inhibits speech.” Wink gave a real-life example of her husband, who had recently begun learning Spanish after moving to Arizona. His monitor inhibited his speaking. “His monitor blocked his speaking because his cognitive brain was always trying to figure out what verb tense to add, instead of just saying it how he had naturally acquired it.” (Wink, 2015).
Natural Order Hypothesis.
The third hypothesis in Krashen’s theories is called the Natural Order hypothesis. Krashen believes that the acquisition of grammatical structures follow a predictable, natural order. Some of these grammatical structures are acquired earlier and others are acquired much later. If a teacher attempts to teach structures that do not fall within that natural order that students are unready for, language acquisition will not be improved. . (Schutz, 2005, p. 3).
Input Hypothesis.
In his Input hypothesis, Krashen explains how the learner acquires a second language, or how second language acquisition takes place. According the Schutz, the input hypothesis is only concerned with the ‘acquisition’ of the second language, not the ‘learning’. (Schutz, 2005, p. 3). Language acquisition occurs through interactions slightly beyond the learners present level of competence. For example, if a learner is at stage, I, the maximum acquisition takes place when they are exposed to ‘Comprehensible Input ‘I + 1’. (Hatfield, 2013). In Krashen’s scenario with I and +1, the ‘I’ represents the child and their present stage of acquisition and the ‘1’ represents the more advance input provided for the child to progress beyond their present stage. (Escamilla & Grassi, 2000, p. 3).
 Comprehensible input is language, that is either written or heard, that is understood by the learner. According to professor Craig Hughes, comprehensible input occurs when contextual cues provide language cues. For example, when speaking with someone who is having a difficult time understanding the language, using hand gestures, changing the tone of your voice or creating illustrations as you speak may better help them understand. (Hughes, 2016). Without comprehensible input, the learner if left with a group of words perceived as an incomprehensible noise and cannot be processed in the LAD, or  Language Acquisition Device  (Escamilla & Grassi, 2000, p. 2-3).
Affective Filter Hypothesis.
The final hypothesis in Stephen Krashen’s theory of the Second Language Acquisition is the Affective Filter hypothesis. Krashen believes there are a number of affective variables that play a role in second language acquisition. Examples of these variables include motivation, self-confidence, and anxiety. The emotions of the learner can either interfere or help with their language acquisition. “Krashen claims that learners with high motivation, self-confidence, a good self-image, and a low level of anxiety are better equipped for success in second language acquisition.” . (Schutz, 2005, p. 3) Negative emotions such as low motivation, anxiety, or low self-esteem create a filter that prevents comprehensible input. As previously mentioned, a lack of comprehensible input causes language acquisition to not be processed. Schutz explains it best in his statement, “In other words, when the filter is ‘up’ it impedes language acquisition. On the other hand, positive affect is necessary, but not sufficient on its own, for acquisition to take place.” (Schutz, 2005, p. 3)
Krashen’s Theory and Constructivism.
As defined by the University of Sydney’s School of Education and Social Work program, constructivism is a learning theory that explains how people acquire knowledge and learn. Constructivism suggests that knowledge and meaning is constructed through one’s personal experiences. Popular contributors to the constructivism learning theory are Lev Vygotsky and Jerome Seymour Bruner.
 Lev Vygotsky is most well-known for his theory of the Zone of Proximal Development, the ZPD. There are three levels to the ZPD concept. Imagine three circles interlaid on one another. The smallest, innermost circle is the first level, which refers to what a learner can do without help independently (what is known). The middle circle or level refers to what the learner can do with guidance and encouragement from an adult (the knowable). This middle circle represents the zone of proximal development. The outermost circle represents what the learner cannot do, even with guidance (the unknowable). According to Saul McLeod, “The zone of proximal development refers to the difference between what a learn can do without help and what he or she can achieve with guidance and encouragement from a skilled partner.”  (McLeod, 2019.)
Stephen Krashen’s Input hypothesis theory closely relates to Vygotsky’s Zone of Proximal Development. Hatfield claims this is no coincidence, as Vygotsky heavily influenced Krashen’s second language acquisition theory, which is the Input hypothesis theory. (Hatfield, 2013). According to Hughes, “Language acquisition occurs through interaction just beyond present ability.” (Hughes, 2016). In relation to Vygotsky, the language acquisition would fall under the learner’s zone of proximal development, because it is presented at a level just above their independent level. With guidance and encouragement, the learner will be able to achieve in the interactions presented at this level.
Classroom Application.
In my future classroom, I believe it is important for me to take Krashen and his five hypotheses into consideration. In order to be an effective teacher for my students acquiring a second language, it’s important that I understand Krashen’s theories and find ways to implement his ideas into my classroom.
One of the most crucial hypotheses of Krashen to implement into my own classroom as an educator is the Input hypothesis. As previously mentioned, this hypothesis is closely related to Vygotsky’s zone of proximal development. In my classroom, I plan to combine Krashen and Vygotsky’s theories together. I will ensure that I am teaching to all of my students within their zone of proximal development. To do this, I plan on scaffolding my instruction. I will assess my students on their prior knowledge. Using that information, I can build my instruction off of my students knowledge to scaffold. I will help my students move from what they already know, to what is knowable or just beyond their present level of ability. I will also scaffold by differentiating my instruction to my learner’s needs. To differentiate, I will implement the use of both homogenous grouping and heterogenous grouping. Homogenous grouping will allow ease for adjusting to students learning by ability. Heterogeneous grouping is also important for my students to be exposed to new concepts and learning, as well as give students the opportunity for peer interaction, which assists with language acquisition.
 Another way I will implement Krashen’s Input hypothesis theory is by using the teaching strategies as described by Escamilla and Grassi. According to their article, “Input becomes comprehensible when the teacher uses strategies such as: showing pictures or visuals to accompany new vocabulary words and communicative concepts, incorporating gestures, drama and music into lessons, designing lessons with hands-on activities and manipulatives, repeating vocabulary, and translation.” (Escamilla & Grassi, 2000, p. 2-3). Within my lessons, I plan on incorporating a lot of visuals or pictures to accompany any new vocabulary words I present to my students. Along with the visuals and vocabulary words, I will provide translations of the words into the native language of my second language learners. Escamilla and Grassi note that it is important for  a teacher to not rely on using transactional as a common teaching tool in the classroom, because students will focus their attention on the translation rather than the English word. I agree with their suggestion and in my classroom, I plan to use these translations as a way to assist my students in their learning for key concepts only, to ensure they are focusing most of their attention on the English version of the word or concept.
 I also plan to use hands-on activities or manipulations within my lessons, which is another strategy to helps create comprehensible input. For example, when my kindergarten students are working on writing their letters, they will have a variety of options and activities to complete the task, such as writing in sand, creating letters out of play-dough or using alphabet fridge magnets. To help my students understand the concept of force and motion within their science lessons, my students will use dominos stacked on the table in a row. With their finger, they will push one end domino down to represent force. The falling of all of the dominos is the motion.
  Krashen’s fifth hypothesis theory is the Affective Filter hypothesis. As previously mentioned, Krashen believes there are variables, such as motivation, anxiety or self-confidence, that play a role in second language acquisition. Some of these variables are not influenced by the classroom environment, although they can be. In my future classroom, I plan on giving my students a positive classroom environment where my students will feel motivated by myself and their peers and less anxious. I plan to use positive language, interact with my students in and out of the classroom and encourage my students to be supportive of one another. With this idea in mind, I hope it will provide my students with positivity that will decrease the likeliness of them creating that affective filter that blocks comprehensible input from being used for acquisition.
Stephen Krashen and his five hypotheses – the Acquisition-Learning hypothesis, the Monitor hypothesis, the Natural Order hypothesis, the Input hypothesis, and the Affective Filter hypothesis – play a significant role in second language acquisition. His ideas provide a foundation for educators and their teaching of second language learners. In order to understand how second language learners acquire language acquisition, we must understand Krashen’s theories. It is important for educators to remember that, according to Krashen, language acquisition is much more important than language learning. Educators should also remember they should attempt to present as much comprehensible input as possible in order to support language acquisition.
As a future educator, I plan to use various strategies in my classroom in order to present comprehensible input and support my second language students in the best way possible by adapting to their needs and implementing Krashen’s theories into my curriculum.

Escamilla, K., & Grassi, E. (2000). A brief description of second language acquisition. Second Language Acquisition, 1, 1-21.
Hatfield, R. (2013, June 03). Krashen’s Five Main Hypotheses. Retrieved June 25, 2019, from https://www.slideshare.net/AjaanRobCMU/krashens-five-main-hypotheses?next_slideshow=1
Herrell, A. L., & Jordan, M. (2016). 50 strategies for teaching English language learners (5th ed.). Boston: Pearson.
Hughes, C. (2016, April 1). SLA Theories Part II[Video file]. Retrieved from https://cwu.hosted.panopto.com/Panopto/Pages/Viewer.aspx?id=a62b39df-4d82-4c20-b626-dd8a98eb256d
McLeod, S. (2019, March 24). The Zone of Proximal Development and Scaffolding. Retrieved from https://www.simplypsychology.org/Zone-of-Proximal-Development.html
Richards, J.C. & Rodgers, T.S. (2001). Approaches and methods in language teaching, (2nd ed.). Cambridge: Cambridge University Press
Rounds, M. (2010, October 15). Stephen Krashen on Language Acquisition. Retrieved from https://www.youtube.com/watch?v=NiTsduRreug
Wink, J. (2015, Jan. 15). Krashen 5 Hypotheses. [Video file]. Retrieved June 28, 2019, from https://www.youtube.com/watch?v=3dcN2T5j_dM
University of Sydney. (n.d.). Constructivism. Retrieved from https://sydney.edu.au/education_social_work/learning_teaching/ict/theory/constructivism.shtml