Existentialism in Mersault Essays

Existentialism in Mersault Essays Existentialism in Mersault Essay Existentialism in Mersault Essay Albert Camus was a Gallic creator who is other than an existential way of thinking rationalist. He adds to the improvement of the precept of existential way of thinking. despite the fact that he would not be related with any political direction. His philosophical thoughts contained in his Hagiographas. Camus conveys it by making anecdotal characters and sensational occasions. non simply in the signifier of thought and investigation. The idea of preposterousness. or then again things in opposition to the regular position. furthermore, his incomprehensibly thoughts contained in his plant which one them is found in his work this new entitle The Outsider. Meursault as the central character in the novel is depicted as a grown-up male who comprehend his life in his ain position. He felt that the existence he lived is ordinary in spite of the fact that individuals around him imagine that he is extraordinary. This is seen when she was defied by the insight of his mother’s expire. He was just responding to it as a characteristic that each homo being known to mankind must be both sing life and expire in this way on. today. tomorrow. or on the other hand at whatever point it was. In the memorial service. he shows the demeanor apathetic as non craving to see his mother’s corpse. call to her. or then again demonstrates a profound grief to the attenders. Since he said. he had no ground to be pitiful or grieve his female parent. since one time again he considers this is a whiz. This is found in the quote underneath. Mother passed on today. Or on the other hand potentially yesterday. I don’t know. I had a wire from the spot: Mother went off. Memorial service tomorrow. Yours unfeignedly. ’ That doesn’t mean anything. It might hold been yesterday. Camus ( 1982: 3 ) Not only on her mother’s burial service. he is aloof. yet, other than to populate an actual existence he is truly level and dispassionate. In any case. behind it there is the idea of honestness in him. This is evident in light of the fact that in each activity and word he just expressing what is his responsibility without exaggerating or expressing unneeded. Similarly great as Marie. her better half requests that he get hitched her. she simply state yes. yet, when he asked again he answered that it was non of import. what's more, if Marie needs him to get hitched her he would get hitched her. She so needed to cognize on the off chance that I cherished her. I answered as I had done one time as of now. that it didn’t normal anything besides that I likely didn’t. Why get hitched me so? ’ she said. I disclosed to her that it really didn’t issue and that in the event that she needed to. we could gain wedded. In any case. she was the 1 who was asking me and I was only expressing yes. Camus ( 1982: 39 ) For Meursault he lives in this universe with his ain will without holding to accept or follow the guidelines set in the earth. He carried on with his life like what he needs without holding to apologize. As he uncovered about a his offense that executing an Arab. While in jail he would not draw in a lawyer to help him choose the case. however, he in the end consented to use a lawyer who has been designated by the jail governments. He does this since he figures he does non require resistance from others on what he has done. The lawyer had been made steamed at Mersault in light of the fact that Meursault does non want to asseverate a safeguard or try to gracefully grounds to diminish his offense. As a record of the existential way of thinking compassion prior. that no controller or administrator however himself. Subsequently himself that he should make up ones brain for himself at any rate by looking outside itself a finish of self-freedom to this grown-up male can Recognize himself as really human. In the new Meursault declines anybody directing what he should make and suppositions that he are inaccurate. He said no 1 or whatever else that can be a controller or official could follow up on it. He simply carried on with his life blending to his ain situations in giving criticalness in his life and he neer lamented anything he has done despite the fact that he himself did non accept that what he did was the best thing. This can be found in the undermentioned reference. Of class. I couldn’t help recognizing that he was correct. I didn’t much atone what I’d done. Transport I was astounded that he was so savage about it. I’d have prefer to hold disclosed to him in a benevolent way. about beyond a reasonable doubt. that I’d neer really had the option to apologize anything. Camus ( 1982: 93 ) He controlled by the perish sentence by an equity on account of his impassive of her mother’s expire. The equity clarify that a couple yearss in this way he on the other hand has a day of the month with Marie and watch an interesting film with her. becomes friends with and includes in his neighbor named Raymond counter to Raymond’s kept lady. what's more, goes on a sea shore occasion with both. Meursault passes awful life as though nil has occurred. While his holding up to the twenty-four hours of his perish sentence we can perceive what the genuine part of life in Meursault’s position. in the anger of his thought in jail. It does non plan that he is non terrified of expire. in any case, he gives it with his ain. A few times he would not run into with the minister. since he thought it simply squanders his clasp that just barely any remaining parts to talk about things that are non implied for him. Meursault is told in this novel as one who does non have faith in God or atheism. Blending to him. how he lived or what the goal of life is dictated without anyone else without the commitment from others. It found in quote underneath. From the deepnesss of my in the future. all through the entire of this preposterous life I’d been taking. I’d felt a dark breath floating towards me over every single mature age that were still to come. furthermore, on its way this breath had leveled out everything that was so being proposed to me in the each piece stunning mature ages I was populating through. Camus ( 1982: 111 ) As if this extraordinary emission of choler had cleansed every one of my afflictions. executed every one of my expectations. I looked into the mass of imprints and stars in the sky and laid myself loosened for the primary clasp to considerate apathy of the universe. Furthermore, happening it so much such as myself. truth be told so intimate. I understood that I’d been upbeat. what's more, that I was as yet cheerful. For the closing culmination and for me to encounter less totally. my last need was that there ought to be a horde of witnesss at my executing and that they ought to remember me with calls of contempt. Camus ( 1982: 113 ) The second quote is the last passage in this novel that tells the last clasp before his executing. In those sentences. that Meursault uncovers is obvious that he feels upbeat when he faces expire. He imagines that the universe is non worried about human occupations and it has in like manner with him who was unresponsive to the human employments that are non identified with him. Along these lines. he felt that after his expire. he will bring together with the universe and he will non experience forlorn. Meursault other than said that his life would be progressively important if his perish was seen by individuals who pouring him with cried of disdain than if he passes on in purdah. He thinks this will be remembered by the individuals who have seen the perish. Choice From the record of examination above it very well may be reason that Mersault as the central character of the novel The Outsider is existentialist. It delineated by the essayist. Albert Camus through Mersault’s says. Demonstrations of the Apostless. also, thoughts. which portray that Mersault lives his unrecorded with his ain way and his ain position. He contends that known to mankind there is no 1 or individual thing that can be controller or official. which can follow up on his life. It is just himself who recognizes what he should make a how he carries on with his life in this universe. Carries on with the life known to man is the fundamental of essential development of individual. The simultaneousness in the words shows that being of homo can non escape from his universe. Unimaginable that grown-up male discharged from his universe and. something else. the universe may non be discharged from homo who built it. There is other than no two encounters are undefined. In this manner. being is an in private possessed. that being is non replaceable by anybody. It unmistakably portrayed in Mersault’s character who is impassive to different things that in his assumption those things are does non mean anything to him.

Beijing National Stadium Essay Example | Topics and Well Written Essays - 750 words

Beijing National Stadium - Essay Example The group of temporary workers of the undertaking incorporated the Swiss Architecture Firm Herzog and De Meuron, craftsman creator Ai Wei, Chief Architect Stefan Merbach, and CADG pioneer Chief Architect Li Xinggang. The cooperation of both the European and Asian experts in the undertaking made it feasible for the assignment of the style and capacity of the Beijing National Stadium to remain as the freshest and most imaginative building structure on the planet today. In light of the way that the Olympic Games is an overall occasion that would be peered toward by the whole human culture far and wide, the authorities needed to ensure that they are to make something that would be a dazzling milestone that could have a gigantic populace of watchers and competitors during the most anticipated and most esteemed month-long festival of physical quality among all the nationalities around the globe. They needed to ensure that it would not just be a region for sports yet in addition a space for worldwide brotherhood. Design in this condition of weight will be exposed to the need of making a structure that could be a marvel to the eye while serving the essential capacity that it is made for (Ruskin, 1989: 78). It is additionally sure that the authorities of the development expected to ensure that the plan of the structure would make the tremendous structure a symbol of present day world engineering. It is certain that China has been noted for its very much built structures that are exceptionally useful that are additionally treated as essential places of interest in the nation. One of which is that of the Great Wall of China that was essentially worked to shield the nation from Mongolian intruders during the fifth Century BC onwards and today, the said structure stands tall as the main man-made structure noticeable in space (Rondanini, 1999: 67). Another staggering structure made and arranged in

Book Riots Deals of the Day for December 6th, 2019

Book Riot’s Deals of the Day for December 6th, 2019 Sponsored by Read Harder Journal, a reading log brought to you by Book Riot. These deals were active as of this writing, but may expire soon, so get them while they’re hot! Todays  Featured Deals Signal to Noise by Silvia Moreno-Garcia for $0.99. Get it here,  or just click on the cover image below. Six Wakes by Mur Lafferty for $2.99. Get it here,  or just click on the cover image below. The Ten Thousand Doors of January by Alix E. Harrow for $2.99. Get it here,  or just click on the cover image below. All About Love: New Visions by bell hooks for $1.99. Get it here, or just click on the cover image below. In Case You Missed Yesterdays Most Popular DealS How to Live Safely in a Science Fictional Universe by Charles Yu for $2.99. Get it here,  or just click on the cover image below. News of the World by Paulette Jiles for $2.99. Get it here,  or just click on the cover image below. Previous Daily Deals That Are Still Active As Of This Writing (Get em While Theyre hot!): A Very Large Expanse of Sea by Tahereh Mafi for $1.99 A Woman is No Man by Etaf Rum for $2.99 Dont Call Us Dead by Danez Smith for $2.99 Wild Beauty by Anna-Marie McLemore for $2.99 The Wife Between Us by Greer Hendricks  and Sarah Pekkanen for $2.99 The Magicians Assistant by Ann Patchett for $2.99 The Gilded Wolves by Roshani Chokshi for $2.99 The Child Finder by Rene Denfeld for $2.99 Cork Dork by Bianca Bosker for $1.99 Florida by Lauren Groff for $4.99 The Prey of Gods by Nicky Drayden for $1.99 Like a Love Story by Abdi Nazemian for $1.99 We Hunt the Flame by Hafsah Faizal for $2.99 A Discovery of Witches by Deborah Harkness for $1.99 Im Your Man: The Life of Leonard Cohen by Sylvie Simmons for $1.99 Fatality in F (A Gethsemane Brown Mystery Book 4) by Alexia Gordon for $4.99 The Shadowglass (The Bone Witch Book 3) by Rin Chupeco for $2.99 Magic Hour: A Novel by Kristin Hannah for $2.99 Reckless by Selena Montgomery for $3.99 New Kid by Jerry Craft for $2.99 Feel Free by Zadie Smith for $3.99 Fruit of the Drunken Tree by Ingrid Rojas Contreras for $4.99 Black Water Rising by Attica Locke for $1.99 The Heart Forger (The Bone Witch Book 2) by Rin Chupeco for $1.99 The Bone Witch  by Rin Chupeco for $0.99 Revelation Space by Alastair Reynolds for $2.99 The Ensemble: A Novel by Aja Gabel for $4.99 The Female Persuasion: A Novel by Meg Wolitzer for $1.99 Cant Escape Love by Alyssa Cole for $1.99 Brown Girl in the Ring by Nalo Hopkinson for $5.99 Ark by Veronica Roth for $1.99 Ten Women by Marcela Serrano for $3.99 Flights by Olga Tokarczuk for $4.99 The Price of Salt by Patricia Highsmith for $0.99 Ormeshadow by Priya Sharma for $3.99 Sisters of the Vast Black by Lina Rather for $3.99 Prophecy  by Ellen Oh for $2.99 Along for the Ride  by Mimi Grace for $2.99 Sign up for our Book Deals newsletter and get up to 80% off books you actually want to read.

Female Offenders And Male Offenders - 2439 Words

Statistics show that the number of female offenders in the legal system has been increasing steadily. The number of female offenders entering the American justice system is growing at a rate faster than males. Statistics from the United States in 2010 show the female offender population to be increasing by 2.7% each year, compared to the male population at a rate of 1.8% each year, with similar statistics being seen in other Western countries (West Sabol, 2010). The continued increase has made understanding female offenders and their catalysts for committing crime more imperative. Despite the general consensus that the number of females involved in crime is continuing to rise, males are still the dominant gender committing crimes, especially for violent offences. This may be why there is a continued lack of research on female offenders using a gender specific approach that accounts for gender differences. Historically, female offenders have been primarily studied using a gender-neutral model comprising mainly male offenders. Although there is support that a gender-neutral model can effectively apply to both male and female offenders (van der Knaap et al. 2012), there has been an ongoing debate on whether the pathways and processes that lead to female offending can be successfully explained and ultimately applied to interventions and preventions by using theories originally created to explain male crime (Steffensmeier Allan, 1996). Female offenders The minimal researchShow MoreRelatedMale vs. Female Offenders2095 Words   |  9 Pagesworld is predominately male dominated. As the years go by, female incarceration levels have been rapidly increasing. The prisons in early days didn’t have to worry about dealing with two different types of inmates as there were not that many females incarcerated. While male and female inmates do have some similarities, they also have some distinct differences. 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My sample will be 100 male and female felony level offenders being released from a prison during the periods of January 1st, 2017-July 31st 2017 that complete a survey at every check in totaling 600 offenders in all (300 male and 300 female offenders). The offenders will participate in completing a surveyRead More Female Sex Offenders: Perception is Not Reality1640 Words   |  7 Pagestreats female sex offenders differently than male sex offenders, the punishments of female sex offenders are more lenient than men who commit the same types of crimes, and the differences between male and female victims are all perception and not reality. Objective considerations to additional factors make the perceptions baseless. These additional factors solidify the factual differences between male and female sex offenders. The acceptance that the court system often treats female offenders differentlyRead MoreThe Need For Risk / Needs Assessment1731 Words   |  7 Pagesjuvenile offenders. 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The environmental stressor include poor household conditions, broken and messy families, low parental care or contact, substance and alcohol use, and severe school and psychological issues, etc. Female juvenile sex offenders who were maltreated as children were more likelyRead MoreThe Housing of Women in Correctional Facilities: Targeting the Specific Needs of Female Offenders663 Words   |  3 Pagesthe first female correctional facility was opened in 1873. While this concept has evolved since then, the objectives of corrections have remained similar as its geared towards incapacitation, deterrence, retribution, and rehabilitation. Nonetheless, the impact of these objectives on male and female criminals is an issue that has been rarely discussed despite of the fact that gender differences have been critical in many correctional issues. Unlike male offenders, many female offenders are increasinglyRead MoreThe Theories Of Female Offenders965 Words   |  4 PagesTheories of female offenders Most of the theories of crime was developed to explain male crimes by male criminologists. For decades, women offending challenges traditional theoretical explanations of crime, which were developed to explain male offenders. There were a few debates that indicate the concern of whether the theories were being used equally to explain both female and male crime. Criminologists came to a conclusion that the traditional theories are male-specific theories. For that particular

The Reform Of Higher Education - 1536 Words

May your college memories last as long as your student debt! This is what a friend recently said to his co-worker, as she recounted that she was very close to completing a key chapter in her college journey. At the time, they laughed at the joke and absentmindedly continued their daily routines without truly giving that joke any second thought. Now that they think back to it, they realize the sad reality that situation truly encompassed. We have become so conditioned, as a society, to student debt, that we don’t truly see any other alternatives as possibilities. We have come to see and understand it as a necessary part of any education, never questioning its true impact or its legitimacy. We have become blind and gullible in our ways, never wondering or questioning what has been handed down to us, what we think is a necessary and worthy sacrifice to accomplish our educational dreams. The question is, is it really? Truth be told, higher education costs are in direct need of a radical reform. This reform is necessary to better the economy of our country, decrease the long-term psychological and physical repercussions the millennial population faces, and to improve the quality of our future workforce. We have always been taught as a nation that a college education is key in the pathway towards success, the debt connected with it, however, may present a substantial barrier towards victory. In the last few years, student debt has increased at an unprecedented pace. AccordingShow MoreRelatedEducation Reform Needs For A Higher Education System1142 Words   |  5 PagesEducation reform needs to be one of the top priorities among our country. Our current educational system requires people to pay thousands of dollars for a higher education. Students are forced to take out loans that put them into severe debt for the duration of their live. 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Over time, there has been a growing importance on the quality of education across the globe, which i s measured through standardized testing. This new way to measure the quality of education students are getting has grown to create high competition among the countries as each strives to obtain the highest ranking countryRead MoreChin Background, Current Situation And Development1285 Words   |  6 PagesEducation in China: Background, Current situation and Development Thirty years of the reform and opening-up 30 years after 1978, China continues to recover, discover, develop and reform the Chinese education. The majority of people believe the Chinese education has many problems which need to change and learn the other countries’ education systems. However, it needs time to adjust the Chinese situation and find a suitable way to reform Chinese education because Chinese history and population are

Civil Disobedience Cost of Change Free Essays

Aila Pena Dr. Schuetze-Coburn Contemporary Composition, Period 5 March 4, 2013 Civil Disobedience: The cost of change More than 40,000 strong activists from the Sierra Club protested at the White House to reject the Keystone XL Pipeline proposal. They protested because they the extraction of tar sand oil and moving it from Canada to Texas will pollute the groundwater in the surface (Hammel). We will write a custom essay sample on Civil Disobedience: Cost of Change or any similar topic only for you Order Now Civil disobedience is â€Å"the active, professed refusal to obey certain laws, demands, and commands of a government, or of an occupying international power† (Civil Disobedience). Throughout history, civil disobedience was a way to get the people’s attention that the government’s idea is immoral and unfair. It is a way to make a change in law or policy and to take action in a non-violent resistance. The act of civil disobedience is effective in our society, for example, Mohandas Gandhi protest against the British rule for India’s independence, Martin Luther King, Jr. ’s civil rights action, and the Sierra Club protest to neglect the Keystone XL pipeline. These titles,†On the Relation of the Individual to the State,† â€Å"Resistance to Civil Government,† Civil Disobedience,† and â€Å"A Yankee in Canada with Anti-Slave and Reform Papers,† have different title but all of them have the same concept. Henry David Thoreau’s concept of civil disobedience started at the Mexican-American war. He refused to pay taxes because he knows the taxes are going to the war and slavery. His action resulted being put in jail. In his focus of his beliefs in slavery and the war, he wrote an essay known as â€Å"Civil Disobedience. † According to Thoreau, the main idea of civil disobedience is about â€Å"unjust laws exist† (203). His essay means that sometimes the government make laws that are injustice and it is the people duty or right to stop the law that the government made. He explained what of civil disobedience is and how the people have the right to oppose an immoral state of the government. â€Å"Civil Disobedience† has two principles: first is the power of authority and second is the right of the people to disobey the unjust laws (Civil Disobedience-The History of the Concept). For many centuries, it had a great impact was and still is an important role around the world. Over the years, the Indians were furious and angry at the British authorities. Tensions rose between both the Indians and the British government due to the fight for the country and independence. A leader of the independence movement rose in India, Mohandas Gandhi. Gandhi perfected civil disobedience by using non-violent revolution and was influenced by Thoreau’s concept about civil disobedience. Example of Gandhi’s non-violent resistance, Gandhi’s form of nonviolent resistance was to influenced the Indians to refuse buying British goods and make their own product (Gandhi). The Indians got the British’s attention that they are going to be a problem economically. After many protest and mass demonstrations by Gandhi and the Indians, it caused them many innocent lives such as the Amristar Massacre. The British made a salt law, it means that they are the only one who can produce and sell salts. The Salt March was the key that change the Indians to their new modern life : On April 5, 1930 Gandhi and his satyagrahis reached the coast. After prayers were offered, Gandhi spoke to the large crowd. He picked up a tiny lump of salt, breaking the law. Within moments, the satyagrahis followed Gandhi’s passive defiance, picking up salt everywhere along the coast. A month later, Gandhi was arrested and thrown into prison, already full with fellow protestors. The Salt March started a series of protests, closing many British shops and British mills. [†¦ ] The world embraced the satyagrahis and their non-violence, and eventually enabled India to gain their freedom from Britain. (Benner) The protest brought down the British’s economy which caused the British government to leave the country. They gained their equality, freedom and independence. His protest drew the attention of millions of people around the world and influenced many countries to fight for what is right and moral. The most famous leader of civil rights movement is Martin Luther King, Jr. and the man who fought for the civil rights of the African-American people. He used a non-violent method to gained and protected the rights of African-American. It started on the refusal of buying at Alabama and refusal of seating at the back of the bus. One of the well known march he did was â€Å"more than 250,000 protesters to Washington, DC, where King delivered his famous ‘I have a dream’ speech in which he envisioned a world where people were no longer divided by race† (Tutu). Many civil rights protesters supported his belief that all race should have equality, freedom and justice. As Tutu continues to explain, he concluded that the â€Å"Congress enacted the Civil Rights Act in 1964. † It was a breakthrough for the African-American because it was a law that approved Martin Luther King’s goal to protect their rights. It became an American tradition to use civil disobedience in hundreds and hundreds of different movements. There are two sides in the controversy of Keystone XL Pipeline: TransCanada vs Sierra Club. The Sierra Club protest against the Keystone XL Pipeline because they believe that it is the reason for climate change and the destruction of the environment. The tar sand oil also known as the dirtiest oil will be extract from the ground like we dig deep through our closet to find the clothes we want to wear. TransCanada believe that their pipeline will not hurt the environment and the president stated: â€Å"the oil sands represent only one-tenth of 1 percent of global greenhouse emissions† (TransCanada Says Keystone XL Oil Pipeline Would Have No Measurable Effect on Global Warming). He argues to the protesters that the pipeline will only cause a little of gas emissions in the atmosphere. But the club is still not persuaded and still accepted the fact that it is a hazard. They are still resisting in a nonviolent method. Some Sierra Club members were arrested because â€Å"activists have placed themselves onto the north-facing fence of the White House to protest [†¦ ] has cuffed himself onto the fence† (48 Arrested at White House Fence in Opposition to Keystone XL). The act of the Sierra Club got the newspapers, American people and Obama’s attention. It is delaying the decision of President Obama and the State Department to approve or reject it. Another one reason why it is effective because they persuaded Obama to thwart: â€Å"Obama said he will use executive authority to cut greenhouse gas pollution if Congress fails to act† (TransCanada Says Keystone XL Oil Pipeline Would Have No Measurable Effect on Global Warming). The protest made a change on persuading Obama even though the decision is still unknown by the State Department. In many occasions, civil disobedience have been effective throughout history and in the modern time. Civil disobedience is about people using violent and non-violent method to state that a law, demand and concept of the government is unfair. It is the first time that the Sierra Club done the act of civil disobedience and it took them more than 100 years to be where they’re at now. I predict that the Sierra Club will be successful in their goal to stop the tar sand oil project. They show potential hazard to our nature. They will also persuade the honorable President Barack Obama to make green jobs and use clean energy. Not that they will only succeed but they will also be an important event in the 21st century. The Works Cited 48 Arrested at White House Fence In Opposition to Keystone XL. † Tar Sands Blockade. Tar Sands Blockade, 12 Feb. 2013. Web. 27 Feb. 2013. Benner, Alana. â€Å"The Gandhi Salt March. † Gandhi Salt March: 1930. The Web Chronology Project, 12 Sept. 2003. Web. 28 Feb. 2013. â€Å"Civil Disobedience – The History Of the Concept. † N . p. , n. d. Web. 26 Feb. 2013. â€Å"Civil Disobedience. † Wikipedia. Wikimedia Foundation, 26 Feb. 2013. Web. 26 Feb. 2013. Gandhi. Dir. Richard Attenborough. Perf. Ben Kingsley, John Gielgud, Candice Bergen. RCA/Columbia Home Video, 1983. VHS. Hammel, Paul. â€Å"Pros and Cons of Keystone XL Pipeline Aired One Last Time – Omaha. com. Omaha. com. N. p. , 5 Dec. 2012. Web. 21 Feb. 2013. Thoreau, Henry David. â€Å"Civil Disobedience. † 11th Grade Contemporary Composition Course. Ed. Los Angeles Unified School District. Los Angeles: LAUSD Secondary Literacy Branch, 2009. 203. Print. â€Å"TransCanada Says Keystone XL Oil Pipeline Would Have No Measureable Effect on Global Warming. † Washington Post. Washington Post, 19 Feb. 2013. Web. 21 Feb. 2013. Tutu, Desmond. â€Å"Champion, Martin Luther King, Jr, Civil Rights Movement: United for Human Rights. † Champion, Martin Luther King, Jr, Civil Rights Movement: United for Human Rights. United for Huma n Rights, n. d. Web. 24 Feb. 2013. How to cite Civil Disobedience: Cost of Change, Papers

Parmalat Case free essay sample

Something Went Sour at Parmalat Parmalat is a multinational Italian dairy food corporation that today represents one of the biggest fraud scandals that has marked history in Europe. What happened and why weren’t the scandalous activities detected beforehand? Parmalat’s investigation was triggered when it â€Å"defaulted on a $187 million bond payment in mid-November 2002. † This led to further revelation of the nonexistence of $4 billion worth of claimed bank deposits held by a subsidiary in the Cayman Islands in a Bank of America account.The company was basically falsifying accounts in order to increase assets and hide losses. The increase in assets would influence the public to believe that they were in a good position which in turn allowed them to continue borrowing money from investors and creditors. Grant Thornton was the company’s auditor from 1990 to 1999, but that changed when the company was forced to change auditors under Italian law. Grant Thornton remained in charge of auditing services provided to off-shore subsidiaries located in the Cayman Islands. We will write a custom essay sample on Parmalat Case or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Fraud related activities continued to be discovered when the new appointed auditor, Deloitte Touche Spa, received a forged letter that confirmed the existence of the nonexistent account. Further investigation resulted in the company’s filing for bankruptcy protection against the revelation of massive missing or nonexistent funds previously reported by the company. This fraudulent scandal raises concerns on the auditing procedures practiced during these years because they clearly failed to detect the nature of these activities for a long period of time.In this next section I will address the possible errors committed by auditors when investigating Parmalat. An auditor ordinarily takes certain steps when confirming cash balances held on deposits with financial institutions. The correct process should be initiated with an inspection of bank statements obtained directly from the client’s financial institution. Was this achieved? Deloitte definitely requested this confirmation, but requesting a confirmation is not always enough.As auditors, they have the responsibility of not only requesting a confirmation, but they should also follow up on necessary procedures to make sure that this process is accurately completed. Their duty is to be able to have control over this process from beginning to end in order to be able to rely on the evidence requested. Additional steps should have been taken by the auditors when they received the smudged fax copy printed on the Bank of America letterhead. As mentioned before, the evaluation of the evidence obtained is as important as requesting it.The firm did not confirm the forged documents with the bank; for this reason, the evidence remained unreliable and the forgery wasn’t revealed until later. Auditors should have been concerned with knowing where and whom the confirmation letters came from. Was the initial confirmation request mailed directly by Grant Thorton SpA or by Parmalat or was it obtained directly from the bank? Auditors should be aware that confirmations that are sent through fax are much less reliable than confirmations sent by mail. Their duty was to find out if the correct process was altered in any way.Additional concerns have been made in regards to the red flags missed by auditors. First of all, auditors should have been alarmed by the size of the cash account held in the Cayman Islands. Auditors should have remained skeptical about the existence of this account. They should’ve addressed this red flag with questions. Some of these questions might have been: When was this account created? What was the source of the increase in this account and what is the account’s function? Was it typical for Parmalat to have such large sums of cash on deposit in a cash account?Then, why would they continue to borrow money if so much cash was available? De loitte and Touche SpA should have taken additional steps with respect to Grant Thornton’s audit of the Cayman Island subsidiaries. Grant Thornton was no longer the company’s head auditor, but it managed to remain auditing the Cayman Island subsidiaries which actually increased the assets they were in charge off by a big amount. That alone should have been a red flag to auditors in Deloitte and Touche SpA. Fraud had been occurring for numerous years; for this reason, one might be able to wonder if Thornton had any intentions on concealing the fraud.In a typical audit situation, cash is not viewed as a high audit risk area if internal controls are operating effectively. Bank reconciliation is an important internal control; furthermore, a lack of such reconciliation would signal a red flag for potential poor controls. Did Grant Thorton SpA ever send a second confirmation request given the time between the confirmation request and the response? If confirmations are not received on time auditors should be alarmed to perform alternate procedures.