Evaluation of Three Lesson Plan Templates for ELT

Teaching English as a Second Language (ELT) is a demanding job that is currently experiencing too few teachers to fill the jobs out there.   As more and more foreign students enter United States Schools, experienced teachers will be needed to fill these slots.   Thus, training ELT teachers is of the utmost concern for education departments in colleges and universities throughout the country.   Clearly, tools, strategies and support must be made available to these new teachers so that they can focus their time on teaching the students.   A good lesson plan template will go a long way in easing the burden on the ELT teacher. This essay will focus on the three lesson plan templates submitted for instructing ELT classes.   These templates will be analyzed and evaluated for the following components:   1) identification of lesson and objectives 2) strategies and methods, 3) equipment and materials needed, 4) use of technology, 5) reinforcement and enrichment, 6) structural format, 7) overall efficiency of use. These criteria are important in the development of a viable lesson plan and will aid new ELT teachers in preparing thorough and appropriate lessons.   After that, the lesson plans will be assessed based on their strengths and weaknesses followed by some overall suggestions for improvement for both the individual lesson plan templates and for all three templates together. General Description Visually this lesson plan provides a large writing space with topic indicators down the left hand margin, except for the date and time in the upper right hand corner.   This lesson identifies the basic class/date/time information.   Then it provides a spot for aims and new lexis.   It then provides a spot for needed equipment, materials and preparation before class begins.   Then the plan gives a two columned table for the method of the lesson and the time it will take.   Finally, the plan gives a spot for the homework and comments on the lesson. Strengths The strengths of this lesson include its inclusion of the new words to learn, which is important to the ELT classroom and the initial mention of the aims, which we can assume are the objectives.   The timing out of each part of the lesson on the table is also important.   One of the most valuable parts of the plan is its reflection section at the bottom.   Comments on the lesson are vital to reworking it for the next presentation. Weaknesses This lesson plan is spaced oddly.   It does not provide enough room for the method section.  Ã‚   Organization seems a bit off as well.   The equipment and materials separate the method of the lesson from its aims and new words of study.   It is hard to tell from the methods section what exactly will be happening; this leaves a lot for the teacher to write in on a daily basis. Suggestions for Improvement I would move the Methods section up under the Aims and New Lexis subheadings.   This way, the entire lesson is presented as a unit rather than broken up by the materials and equipment needed.  Ã‚   I would also consider moving the Before the Class heading to the top, so that it can be completed the day before.   After that, the lesson is still linear.   Also consider this – if the lesson always contains a section for, say, oral repetition of new words followed by visual images of the words, these two subheadings could be typed in to save time in writing out the lesson plan. General Description This lesson plan template uses six horizontal boxes. The first contains basic information like class, room number, date, time and length of lesson.   The second box is dedicated to the aims of the ELT process and includes four categories of these aims:   functional, structural, phonological and skills aims.   Then, the third box lists materials; the fourth box lists aids; and the fifth box provides for an evaluation of the procedure. Strengths The physical layout is very attractive and appropriate for showing clear divisions in the plan.   The separation of the lesson aims into categories is important and reminds the teacher that each lesson needs to meet each of these four components in order to make sure the ELT student fully grasps the concept being taught.   Again, a spot to evaluate the lesson, or components of it, is vital for future planning, and ample space is given for the teacher to do so in this particular lesson plan template. Weaknesses This lesson plan seems to misappropriate the use of space.   It seems that the largest amount of space should go to describing the lesson aims and method, but this does not happen here.   In fact, there is not place listed to describe the actual process and procedure of the lesson plan itself.   There is nothing to indicate what will be happening specifically during the class.   I am not sure how the word aids differs from materials, so this might be unnecessarily repetitive and take up space from other necessary information. Suggestions for Improvement This lesson plan must add a section for specifying each activity and the anticipated time for it.   Without that, there is no way to evaluate how well the lesson went and what changes might be made to it.   The first box is way too large.   That can be condensed by half. General Description The third lesson plan template takes the form of five vertical columns. Above the columns are spots for the general data of class, overall aim, date and time.   Beneath the columns are spaces to list homework and an evaluation of the lesson.   The six columns are labeled as follows:   Activity, Materials and Aids, Time Needed, Skills to be Practised, and Problems Anticipated. Strengths The vertical columns suggest a very linear organization.   Each activity listed in the first column can be tracked across each column, leaving no question as to the distinct identity of each separate activity.   This is the only lesson plan to do this.   Also, the spot to anticipate problems is also very insightful, as lessons rarely go as expected.   Once again, the teacher has a place to evaluate his or her lessons. Weaknesses Again, I think the order of the presentation is a little inefficient.   A reordering of the columns is suggested below.   Also, only one spot is given for an overall aim.   However, most lessons have additional, more specific goals and objectives as well. Suggestions for Improvement I would order the columns in the following way:   Time Needed, Activity, Skills, Materials, and Problems.   This seems to flow natural and will keep the teacher from backtracking.   I would also add a spot for more lesson-specific objectives in addition to the larger, overall aim. Overall Evaluation All of the lesson plans present are an excellent start in preparing a template to use in the ELT classroom.   However, a few additions might improve all of the lesson plans.   As a matter of housekeeping, it is a good idea to have a spot for students who are absent.   That way, make up materials can be collected and distributed very easily without the need to cross check the lesson plan with the attendance book. Next, I would suggest that a spot be added to each lesson plan for reinforcement and for enrichment.   It is entirely possible that some students will need additional work on the basic goals and aims while others master them quickly.   Thus, the reinforcement activities can re-teach the lesson to those slower to grasp it while the enrichment activities can give more challenging work to those that picked up the material faster than others.     Everyone will stay busy while the teacher focuses on those that are struggling. Most educators suggest reserving a spot at the beginning of the plan for review of previous material and again at the end of the plan to review the day’s lesson and preview the next day.   It is easy to forget these things; they can be very easily written into the plan.   One blaring omission in all three of the lesson plans was the omission of the use of technology. While this might be listed under materials, I believe that technology use, especially in the ELT classroom, is an integral part in lesson planning. Audio lessons, video lessons, even lessons on PowerPoint or computer programs used by the students are all significant strategies for students learning a second language.   It is a flaw to omit this design in the lesson plan as many teacher evaluation and certification instruments specifically seek them. Finally, it is always best to have as much space available as one can to write in.   I would suggest that the teachers widen the margins on the documents to that more information can be written in the spaces.  Ã‚     While the lesson plan is best kept to one page, the more writing that the teacher can neatly put on that one page, the better.   It is better to have too much information on the page than not enough. Organization is the key to success for all teachers, and especially the teachers of ELT.   Once the children enter the classroom, there is now time to try to make sense of a confusing or poorly written plan.   Not every plan will work for every teacher, so it may take some time to hit upon the very best template. The best advice is to have a space to write in things you do every day, such as review, homework, preview, reflection etc.   That way you will not forget to include that segment in your lesson.   It is important to keep track of time so that the class time will never be wasted.   Finally, the more specific the plan is, the easier it is to teach. Each of these three plans is certainly on track and with a few minor modifications, they will be ready to use in the classroom.                                                

Phaedrus Plato Essay

Phaedrus By Plato Written 360 B. C. E Translated by Benjamin Jowett Persons of the Dialogue SOCRATES PHAEDRUS. Scene Under a plane-tree, by the banks of the Ilissus. Socrates. My dear Phaedrus, whence come you, and whither are you going? Phaedrus. I come from Lysias the son of Cephalus, and I am going to take a walk outside the wall, for I have been sitting with him the whole morning; and our common friend Acumenus tells me that it is much more refreshing to walk in the open air than to be shut up in a cloister. Soc. There he is right.Lysias then, I suppose, was in the town? Phaedr. Yes, he was staying with Epicrates, here at the house of Morychus; that house which is near the temple of Olympian Zeus. Soc. And how did he entertain you? Can I be wrong in supposing that Lysias gave you a feast of discourse? Phaedr. You shall hear, if you can spare time to accompany me. Soc. And should I not deem the conversation of you and Lysias â€Å"a thing of higher import,† as I may say in the words of Pindar, â€Å"than any business†? Phaedr. Will you go on? Soc. And will you go on with the narration? Phaedr.My tale, Socrates, is one of your sort, for love was the theme which occupied us -love after a fashion: Lysias has been writing about a fair youth who was being tempted, but not by a lover; and this was the point: he ingeniously proved that the non-lover should be accepted rather than the lover. Soc. O that is noble of him! I wish that he would say the poor man rather than the rich, and the old man rather than the young one; then he would meet the case of me and of many a man; his words would be quite refreshing, and he would be a public benefactor.For my part, I do so long to hear his speech, that if you walk all the way to Megara, and when you have reached the wall come back, as Herodicus recommends, without going in, I will keep you company. Phaedr. What do you mean, my good Socrates? How can you imagine that my unpractised memory can do justice to an e laborate work, which the greatest rhetorician of the age spent a long time in composing. Indeed, I cannot; I would give a great deal if I could. Soc.I believe that I know Phaedrus about as well as I know myself, and I am very sure that the speech of Lysias was repeated to him, not once only, but again and again;-he insisted on hearing it many times over and Lysias was very willing to gratify him; at last, when nothing else would do, he got hold of the book, and looked at what he most wanted to see,-this occupied him during the whole morning; -and then when he was tired with sitting, he went out to take a walk, not until, by the dog, as I believe, he had simply learned by heart the entire discourse, unless it was unusually long, and he went to a place outside the wall that he might practise his lesson.There he saw a certain lover of discourse who had a similar weakness;-he saw and rejoiced; now thought he, â€Å"I shall have a partner in my revels. † And he invited him to come and walk with him. But when the lover of discourse begged that he would repeat the tale, he gave himself airs and said, â€Å"No I cannot,† as if he were indisposed; although, if the hearer had refused, he would sooner or later have been compelled by him to listen whether he would or no. Therefore, Phaedrus, bid him do at once what he will soon do whether bidden or not. Phaedr. I see that you will not let me off until I speak in some fashion or other; verily therefore my best plan is to speak as I best can. Soc. A very true remark, that of yours. Phaedr.I will do as I say; but believe me, Socrates, I did not learn the very words-O no; nevertheless I have a general notion of what he said, and will give you a summary of the points in which the lover differed from the non-lover. Let me begin at the beginning. Soc. Yes, my sweet one; but you must first of all show what you have in your left hand under your cloak, for that roll, as I suspect, is the actual discourse. Now, much as I love you, I would not have you suppose that I am going to have your memory exercised at my expense, if you have Lysias himself here. Phaedr. Enough; I see that I have no hope of practising my art upon you. But if I am to read, where would you please to sit? Soc. Let us turn aside and go by the Ilissus; we will sit down at some quiet spot. Phaedr.I am fortunate in not having my sandals, and as you never have any, I think that we may go along the brook and cool our feet in the water; this will be the easiest way, and at midday and in the summer is far from being unpleasant. Soc. Lead on, and look out for a place in which we can sit down. Phaedr. Do you see the tallest plane-tree in the distance? Soc. Yes. Phaedr. There are shade and gentle breezes, and grass on which we may either sit or lie down. Soc. Move forward. Phaedr. I should like to know, Socrates, whether the place is not somewhere here at which Boreas is said to have carried off Orithyia from the banks of the Ilissus? Soc . Such is the tradition. Phaedr. And is this the exact spot?The little stream is delightfully clear and bright; I can fancy that there might be maidens playing near. Soc. I believe that the spot is not exactly here, but about a quarter of a mile lower down, where you cross to the temple of Artemis, and there is, I think, some sort of an altar of Boreas at the place. Phaedr. I have never noticed it; but I beseech you to tell me, Socrates, do you believe this tale? Soc. The wise are doubtful, and I should not be singular if, like them, I too doubted. I might have a rational explanation that Orithyia was playing with Pharmacia, when a northern gust carried her over the neighbouring rocks; and this being the manner of her death, she was said to have been carried away by Boreas.There is a discrepancy, however, about the locality; according to another version of the story she was taken from Areopagus, and not from this place. Now I quite acknowledge that these allegories are very nice, bu t he is not to be envied who has to invent them; much labour and ingenuity will be required of him; and when he has once begun, he must go on and rehabilitate Hippocentaurs and chimeras dire. Gorgons and winged steeds flow in apace, and numberless other inconceivable and portentous natures. And if he is sceptical about them, and would fain reduce them one after another to the rules of probability, this sort of crude philosophy will take up a great deal of time. Now I have no leisure for such enquiries; shall I tell you why?I must first know myself, as the Delphian inscription says; to be curious about that which is not my concern, while I am still in ignorance of my own self, would be ridiculous. And therefore I bid farewell to all this; the common opinion is enough for me. For, as I was saying, I want to know not about this, but about myself: am I a monster more complicated and swollen with passion than the serpent Typho, or a creature of a gentler and simpler sort, to whom Nature has given a diviner and lowlier destiny? But let me ask you, friend: have we not reached the plane-tree to which you were conducting us? Phaedr. Yes, this is the tree. Soc. By Here, a fair resting-place, full of summer sounds and scents.Here is this lofty and spreading plane-tree, and the agnus cast us high and clustering, in the fullest blossom and the greatest fragrance; and the stream which flows beneath the plane-tree is deliciously cold to the feet. Judging from the ornaments and images, this must be a spot sacred to Achelous and the Nymphs. How delightful is the breeze:-so very sweet; and there is a sound in the air shrill and summerlike which makes answer to the chorus of the cicadae. But the greatest charm of all is the grass, like a pillow gently sloping to the head. My dear Phaedrus, you have been an admirable guide. Phaedr. What an incomprehensible being you are, Socrates: when you are in the country, as you say, you really are like some stranger who is led about by a gui de. Do you ever cross the border? I rather think that you never venture even outside the gates. Soc.Very true, my good friend; and I hope that you will excuse me when you hear the reason, which is, that I am a lover of knowledge, and the men who dwell in the city are my teachers, and not the trees or the country. Though I do indeed believe that you have found a spell with which to draw me out of the city into the country, like a hungry cow before whom a bough or a bunch of fruit is waved. For only hold up before me in like manner a book, and you may lead me all round Attica, and over the wide world. And now having arrived, I intend to lie down, and do you choose any posture in which you can read best. Begin. Phaedr. Listen. You know how matters stand with me; and how, as I conceive, this affair may be arranged for the advantage of both of us.And I maintain that I ought not to fail in my suit, because I am not your lover: for lovers repent of the kindnesses which they have shown when their passion ceases, but to the non-lovers who are free and not under any compulsion, no time of repentance ever comes; for they confer their benefits according to the measure of their ability, in the way which is most conducive to their own interest. Then again, lovers consider how by reason of their love they have neglected their own concerns and rendered service to others: and when to these benefits conferred they add on the troubles which they have endured, they think that they have long ago made to the beloved a very ample return. But the non-lover has no such tormenting recollections; he has never neglected his affairs or quarrelled with his relations; he has no troubles to add up or excuse to invent; and being well rid of all these evils, why should he not freely do what will gratify the beloved?If you say that the lover is more to be esteemed, because his love is thought to be greater; for he is willing to say and do what is hateful to other men, in order to please his bel oved;-that, if true, is only a proof that he will prefer any future love to his present, and will injure his old love at the pleasure of the new. And how, in a matter of such infinite importance, can a man be right in trusting himself to one who is afflicted with a malady which no experienced person would attempt to cure, for the patient himself admits that he is not in his right mind, and acknowledges that he is wrong in his mind, but says that he is unable to control himself? And if he came to his right mind, would he ever imagine that the desires were good which he conceived when in his wrong mind?Once more, there are many more non-lovers than lovers; and if you choose the best of the lovers, you will not have many to choose from; but if from the non-lovers, the choice will be larger, and you will be far more likely to find among them a person who is worthy of your friendship. If public opinion be your dread, and you would avoid reproach, in all probability the lover, who is alwa ys thinking that other men are as emulous of him as he is of them, will boast to some one of his successes, and make a show of them openly in the pride of his heart;he wants others to know that his labour has not been lost; but the non-lover is more his own master, and is desirous of solid good, and not of the opinion of mankind.Again, the lover may be generally noted or seen following the beloved (this is his regular occupation), and whenever they are observed to exchange two words they are supposed to meet about some affair of love either past or in contemplation; but when non-lovers meet, no one asks the reason why, because people know that talking to another is natural, whether friendship or mere pleasure be the motive. Once more, if you fear the fickleness of friendship, consider that in any other case a quarrel might be a mutual calamity; but now, when you have given up what is most precious to you, you will be the greater loser, and therefore, you will have more reason in bei ng afraid of the lover, for his vexations are many, and he is always fancying that every one is leagued against him. Wherefore lso he debars his beloved from society; he will not have you intimate with the wealthy, lest they should exceed him in wealth, or with men of education, lest they should be his superiors in understanding; and he is equally afraid of anybody's influence who has any other advantage over himself. If he can persuade you to break with them, you are left without friend in the world; or if, out of a regard to your own interest, you have more sense than to comply with his desire, you will have to quarrel with him. But those who are non-lovers, and whose success in love is the reward of their merit, will not be jealous of the companions of their beloved, and will rather hate those who refuse to be his associates, thinking that their favourite is slighted by the latter and benefited by the former; for more love than hatred may be expected to come to him out of his fri endship with others.Many lovers too have loved the person of a youth before they knew his character or his belongings; so that when their passion has passed away, there is no knowing whether they will continue to be his friends; whereas, in the case of non-lovers who were always friends, the friendship is not lessened by the favours granted; but the recollection of these remains with them, and is an earnest of good things to come. Further, I say that you are likely to be improved by me, whereas the lover will spoil you. For they praise your words and actions in a wrong way; partly, because they are afraid of offending you, and also, their judgment is weakened by passion.Such are the feats which love exhibits; he makes things painful to the disappointed which give no pain to others; he compels the successful lover to praise what ought not to give him pleasure, and therefore the beloved is to be pitied rather than envied. But if you listen to me, in the first place, I, in my intercour se with you, shall not merely regard present enjoyment, but also future advantage, being not mastered by love, but my own master; nor for small causes taking violent dislikes, but even when the cause is great, slowly laying up little wrathunintentional offences I shall forgive, and intentional ones I shall try to prevent; and these are the marks of a friendship which will last. Do you think that a lover only can be a firm friend? eflect:-if this were true, we should set small value on sons, or fathers, or mothers; nor should we ever have loyal friends, for our love of them arises not from passion, but from other associations. Further, if we ought to shower favours on those who are the most eager suitors,-on that principle, we ought always to do good, not to the most virtuous, but to the most needy; for they are the persons who will be most relieved, and will therefore be the most grateful; and when you make a feast you should invite not your friend, but the beggar and the empty soul ; for they will love you, and attend you, and come about your doors, and will be the best pleased, and the most grateful, and will invoke many a blessing on your head.Yet surely you ought not to be granting favours to those who besiege you with prayer, but to those who are best able to reward you; nor to the lover only, but to those who are worthy of love; nor to those who will enjoy the bloom of your youth, but to those who will share their possessions with you in age; nor to those who, having succeeded, will glory in their success to others, but to those who will be modest and tell no tales; nor to those who care about you for a moment only, but to those who will continue your friends through life; nor to those who, when their passion is over, will pick a quarrel with you, but rather to those who, when the charm of youth has left you, will show their own virtue.Remember what I have said; and consider yet this further point: friends admonish the lover under the idea that his way of life is bad, but no one of his kindred ever yet censured the non-lover, or thought that he was ill-advised about his own interests. â€Å"Perhaps you will ask me whether I propose that you should indulge every non-lover. To which I reply that not even the lover would advise you to indulge all lovers, for the indiscriminate favour is less esteemed by the rational recipient, and less easily hidden by him who would escape the censure of the world. Now love ought to be for the advantage of both parties, and for the injury of neither. â€Å"I believe that I have said enough; but if there is anything more which you desire or which in your opinion needs to be supplied, ask and I will answer. † Now, Socrates, what do you think?Is not the discourse excellent, more especially in the matter of the language? Soc. Yes, quite admirable; the effect on me was ravishing. And this I owe to you, Phaedrus, for I observed you while reading to be in an ecstasy, and thinking that you are more exp erienced in these matters than I am, I followed your example, and, like you, my divine darling, I became inspired with a phrenzy. Phaedr. Indeed, you are pleased to be merry. Soc. Do you mean that I am not in earnest? Phaedr. Now don't talk in that way, Socrates, but let me have your real opinion; I adjure you, by Zeus, the god of friendship, to tell me whether you think that any Hellene could have said more or spoken better on the same subject.Soc. Well, but are you and I expected to praise the sentiments of the author, or only the clearness, and roundness, and finish, and tournure of the language? As to the first I willingly submit to your better judgment, for I am not worthy to form an opinion, having only attended to the rhetorical manner; and I was doubting whether this could have been defended even by Lysias himself; I thought, though I speak under correction, that he repeated himself two or three times, either from want of words or from want of pains; and also, he appeared to me ostentatiously to exult in showing how well he could say the same thing in two or three ways. Phaedr.Nonsense, Socrates; what you call repetition was the especial merit of the speech; for he omitted no topic of which the subject rightly allowed, and I do not think that any one could have spoken better or more exhaustively. Soc. There I cannot go along with you. Ancient sages, men and women, who have spoken and written of these things, would rise up in judgment against me, if out of complaisance I assented to you. Phaedr. Who are they, and where did you hear anything better than this? Soc. I am sure that I must have heard; but at this moment I do not remember from whom; perhaps from Sappho the fair, or Anacreon the wise; or, possibly, from a prose writer. Why do I say so? Why, because I perceive that my bosom is full, and that I could make another speech as good as that of Lysias, and different.Now I am certain that this is not an invention of my own, who am well aware that I kno w nothing, and therefore I can only infer that I have been filled through the cars, like a pitcher, from the waters of another, though I have actually forgotten in my stupidity who was my informant. Phaedr. That is grand:-but never mind where you beard the discourse or from whom; let that be a mystery not to be divulged even at my earnest desire. Only, as you say, promise to make another and better oration, equal in length and entirely new, on the same subject; and I, like the nine Archons, will promise to set up a golden image at Delphi, not only of myself, but of you, and as large as life. Soc.You are a dear golden ass if you suppose me to mean that Lysias has altogether missed the mark, and that I can make a speech from which all his arguments are to be excluded. The worst of authors will say something which is to the point. Who, for example, could speak on this thesis of yours without praising the discretion of the nonlover and blaming the indiscretion of the lover? These are th e commonplaces of the subject which must come in (for what else is there to be said? ) and must be allowed and excused; the only merit is in the arrangement of them, for there can be none in the invention; but when you leave the commonplaces, then there may be some originality. Phaedr.I admit that there is reason in what you say, and I too will be reasonable, and will allow you to start with the premiss that the lover is more disordered in his wits than the non-lover; if in what remains you make a longer and better speech than Lysias, and use other arguments, then I say again, that a statue you shall have of beaten gold, and take your place by the colossal offerings of the Cypselids at Olympia. Soc. How profoundly in earnest is the lover, because to tease him I lay a finger upon his love! And so, Phaedrus, you really imagine that I am going to improve upon the ingenuity of Lysias? Phaedr. There I have you as you had me, and you must just speak â€Å"as you best can. † Do not let us exchange â€Å"tu quoque† as in a farce, or compel me to say to you as you said to me, â€Å"I know Socrates as well as I know myself, and he was wanting to, speak, but he gave himself airs. Rather I would have you consider that from this place we stir not until you have unbosomed yourself of the speech; for here are we all alone, and I am stronger, remember, and younger than you-Wherefore perpend, and do not compel me to use violence. Soc. But, my sweet Phaedrus, how ridiculous it would be of me to compete with Lysias in an extempore speech! He is a master in his art and I am an untaught man. Phaedr. You see how matters stand; and therefore let there be no more pretences; for, indeed, I know the word that is irresistible. Soc. Then don't say it. Phaedr. Yes, but I will; and my word shall be an oath. â€Å"I say, or rather swear†-but what god will be witness of my oath? â€Å"By this plane-tree I swear, that unless you repeat the discourse here in the face of this very plane-tree, I will never tell you another; never let you have word of another! † Soc. Villain I am conquered; the poor lover of discourse has no more to say. Phaedr. Then why are you still at your tricks? Soc. I am not going to play tricks now that you have taken the oath, for I cannot allow myself to be starved. Phaedr. Proceed. Soc. Shall I tell you what I will do? Phaedr. What? Soc. I will veil my face and gallop through the discourse as fast as I can, for if I see you I shall feel ashamed and not know what to say. Phaedr. Only go on and you may do anything else which you please. Soc.Come, O ye Muses, melodious, as ye are called, whether you have received this name from the character of your strains, or because the Melians are a musical race, help, O help me in the tale which my good friend here desires me to rehearse, in order that his friend whom he always deemed wise may seem to him to be wiser than ever. Once upon a time there was a fair boy, or, more properly speaking, a youth; he was very fair and had a great many lovers; and there was one special cunning one, who had persuaded the youth that he did not love him, but he really loved him all the same; and one day when he was paying his addresses to him, he used this very argument-that he ought to accept the non-lover rather than the lover; his words were as follows:†All good counsel begins in the same way; a man should know what he is advising about, or his counsel will all come to nought.But people imagine that they know about the nature of things, when they don't know about them, and, not having come to an understanding at first because they think that they know, they end, as might be expected, in contradicting one another and themselves. Now you and I must not be guilty of this fundamental error which we condemn in others; but as our question is whether the lover or non-lover is to be preferred, let us first of all agree in defining the nature and power of love, and then, keepi ng our eyes upon the definition and to this appealing, let us further enquire whether love brings advantage or disadvantage. â€Å"Every one sees that love is a desire, and we know also that non-lovers desire the beautiful and good. Now in what way is the lover to be distinguished from the non-lover?Let us note that in every one of us there are two guiding and ruling principles which lead us whither they will; one is the natural desire of pleasure, the other is an acquired opinion which aspires after the best; and these two are sometimes in harmony and then again at war, and sometimes the one, sometimes the other conquers. When opinion by the help of reason leads us to the best, the conquering principle is called temperance; but when desire, which is devoid of reason, rules in us and drags us to pleasure, that power of misrule is called excess. Now excess has many names, and many members, and many forms, and any of these forms when very marked gives a name, neither honourable nor c reditable, to the bearer of the name.The desire of eating, for example, which gets the better of the higher reason and the other desires, is called gluttony, and he who is possessed by it is called a glutton-I the tyrannical desire of drink, which inclines the possessor of the desire to drink, has a name which is only too obvious, and there can be as little doubt by what name any other appetite of the same family would be called;-it will be the name of that which happens to be eluminant. And now I think that you will perceive the drift of my discourse; but as every spoken word is in a manner plainer than the unspoken, I had better say further that the irrational desire which overcomes the tendency of opinion towards right, and is led away to the enjoyment of beauty, and especially of personal beauty, by the desires which are her own kindred-that supreme desire, I say, which by leading conquers and by the force of passion is reinforced, from this very force, receiving a name, is call ed love. And now, dear Phaedrus, I shall pause for an instant to ask whether you do not think me, as I appear to myself, inspired? Phaedr. Yes, Socrates, you seem to have a very unusual flow of words. Soc. Listen to me, then, in silence; for surely the place is holy; so that you must not wonder, if, as I proceed, I appear to be in a divine fury, for already I am getting into dithyrambics. Phaedr. Nothing can be truer. Soc. The responsibility rests with you. But hear what follows, and Perhaps the fit may be averted; all is in their hands above. I will go on talking to my youth. Listen: Thus, my friend, we have declared and defined the nature of the subject.Keeping the definition in view, let us now enquire what advantage or disadvantage is likely to ensue from the lover or the non-lover to him who accepts their advances. He who is the victim of his passions and the slave of pleasure will of course desire to make his beloved as agreeable to himself as possible. Now to him who has a mi nd discased anything is agreeable which is not opposed to him, but that which is equal or superior is hateful to him, and therefore the lover Will not brook any superiority or equality on the part of his beloved; he is always employed in reducing him to inferiority. And the ignorant is the inferior of the wise, the coward of the brave, the slow of speech of the speaker, the dull of the clever.These, and not these only, are the mental defects of the beloved;-defects which, when implanted by nature, are necessarily a delight to the lover, and when not implanted, he must contrive to implant them in him, if he would not be deprived of his fleeting joy. And therefore he cannot help being jealous, and will debar his beloved from the advantages of society which would make a man of him, and especially from that society which would have given him wisdom, and thereby he cannot fail to do him great harm. That is to say, in his excessive fear lest he should come to be despised in his eyes he wi ll be compelled to banish from him divine philosophy; and there is no greater injury which he can inflict upon him than this. He will contrive that his beloved shall be wholly ignorant, and in everything shall look to him; he is to be the delight of the lover's heart, and a curse to himself.Verily, a lover is a profitable guardian and associate for him in all that relates to his mind. Let us next see how his master, whose law of life is pleasure and not good, will keep and train the body of his servant. Will he not choose a beloved who is delicate rather than sturdy and strong? One brought up in shady bowers and not in the bright sun, a stranger to manly exercises and the sweat of toil, accustomed only to a soft and luxurious diet, instead of the hues of health having the colours of paint and ornament, and the rest of a piece? -such a life as any one can imagine and which I need not detail at length. But I may sum up all that I have to say in a word, and pass on.Such a person in war , or in any of the great crises of life, will be the anxiety of his friends and also of his lover, and certainly not the terror of his enemies; which nobody can deny. And now let us tell what advantage or disadvantage the beloved will receive from the guardianship and society of his lover in the matter of his property; this is the next point to be considered. The lover will be the first to see what, indeed, will be sufficiently evident to all men, that he desires above all things to deprive his beloved of his dearest and best and holiest possessions, father, mother, kindred, friends, of all whom he thinks may be hinderers or reprovers of their most sweet converse; he will even cast a jealous eye upon his gold and silver or other property, ecause these make him a less easy prey, and when caught less manageable; hence he is of necessity displeased at his possession of them and rejoices at their loss; and he would like him to be wifeless, childless, homeless, as well; and the longer th e better, for the longer he is all this, the longer he will enjoy him. There are some soft of animals, such as flatterers, who are dangerous and, mischievous enough, and yet nature has mingled a temporary pleasure and grace in their composition. You may say that a courtesan is hurtful, and disapprove of such creatures and their practices, and yet for the time they are very pleasant. But the lover is not only hurtful to his love; he is also an extremely disagreeable companion.The old proverb says that â€Å"birds of a feather flock together†; I suppose that equality of years inclines them to the same pleasures, and similarity begets friendship; yet you may have more than enough even of this; and verily constraint is always said to be grievous. Now the lover is not only unlike his beloved, but he forces himself upon him. For he is old and his love is young, and neither day nor night will he leave him if he can help; necessity and the sting of desire drive him on, and allure him with the pleasure which he receives from seeing, hearing, touching, perceiving him in every way. And therefore he is delighted to fasten upon him and to minister to him.But what pleasure or consolation can the beloved be receiving all this time? Must he not feel the extremity of disgust when he looks at an old shrivelled face and the remainder to match, which even in a description is disagreeable, and quite detestable when he is forced into daily contact with his lover; moreover he is jealously watched and guarded against everything and everybody, and has to hear misplaced and exaggerated praises of himself, and censures equally inappropriate, which are intolerable when the man is sober, and, besides being intolerable, are published all over the world in all their indelicacy and wearisomeness when he is drunk.And not only while his love continues is he mischievous and unpleasant, but when his love ceases he becomes a perfidious enemy of him on whom he showered his oaths and prayers and promises, and yet could hardly prevail upon him to tolerate the tedium of his company even from motives of interest. The hour of payment arrives, and now he is the servant of another master; instead of love and infatuation, wisdom and temperance are his bosom's lords; but the beloved has not discovered the change which has taken place in him, when he asks for a return and recalls to his recollection former sayings and doings; he believes himself to be speaking to the same person, and the other, not having the courage to confess the truth, and not knowing how to fulfil the oaths and promises which he made when under the dominion of folly, and having now grown wise and temperate, does not want to do as he did or to be as he was before.And so he runs away and is constrained to be a defaulter; the oyster-shell has fallen with the other side uppermost-he changes pursuit into flight, while the other is compelled to follow him with passion and imprecation not knowing that he ought nev er from the first to have accepted a demented lover instead of a sensible non-lover; and that in making such a choice he was giving himself up to a faithless, morose, envious, disagreeable being, hurtful to his estate, hurtful to his bodily health, and still more hurtful to the cultivation of his mind, than which there neither is nor ever will be anything more honoured in the eyes both of gods and men. Consider this, fair youth, and know that in the friendship of the lover there is no real kindness; he has an appetite and wants to feed upon you: As wolves love lambs so lovers love their loves. But I told you so, I am speaking in verse, and therefore I had better make an end; enough. Phaedr. I thought that you were only halfway and were going to make a similar speech about all the advantages of accepting the non-lover.Why do you not proceed? Soc. Does not your simplicity observe that I have got out of dithyrambics into heroics, when only uttering a censure on the lover? And if I am t o add the praises of the nonlover, what will become of me? Do you not perceive that I am already overtaken by the Nymphs to whom you have mischievously exposed me? And therefore will only add that the non-lover has all the advantages in which the lover is accused of being deficient. And now I will say no more; there has been enough of both of them. Leaving the tale to its fate, I will cross the river and make the best of my way home, lest a worse thing be inflicted upon me by you. Phaedr.Not yet, Socrates; not until the heat of the day has passed; do you not see that the hour is almost noon? there is the midday sun standing still, as people say, in the meridian. Let us rather stay and talk over what has been said, and then return in the cool. Soc. Your love of discourse, Phaedrus, is superhuman, simply marvellous, and I do not believe that there is any one of your contemporaries who has either made or in one way or another has compelled others to make an equal number of speeches. I would except Simmias the Theban, but all the rest are far behind you. And now, I do verily believe that you have been the cause of another. Phaedr.That is good news. But what do you mean? Soc. I mean to say that as I was about to cross the stream the usual sign was given to me,that sign which always forbids, but never bids, me to do anything which I am going to do; and I thought that I heard a voice saying in my car that I had been guilty of impiety, and. that I must not go away until I had made an atonement. Now I am a diviner, though not a very good one, but I have enough religion for my own use, as you might say of a bad writer-his writing is good enough for him; and I am beginning to see that I was in error. O my friend, how prophetic is the human soul! At the time I had a sort of misgiving, and, ike Ibycus, â€Å"I was troubled; I feared that I might be buying honour from men at the price of sinning against the gods. † Now I recognize my error. Phaedr. What error? Soc. T hat was a dreadful speech which you brought with you, and you made me utter one as bad. Phaedr. How so? Soc. It was foolish, I say,-to a certain extent, impious; can anything be more dreadful? Phaedr. Nothing, if the speech was really such as you describe. Soc. Well, and is not Eros the son of Aphrodite, and a god? Phaedr. So men say. Soc. But that was not acknowledged by Lysias in his speech, nor by you in that other speech which you by a charm drew from my lips. For if love be, as he surely is, a divinity, he cannot be evil.Yet this was the error of both the speeches. There was also a simplicity about them which was refreshing; having no truth or honesty in them, nevertheless they pretended to be something, hoping to succeed in deceiving the manikins of earth and gain celebrity among them. Wherefore I must have a purgation. And I bethink me of an ancient purgation of mythological error which was devised, not by Homer, for he never had the wit to discover why he was blind, but by S tesichorus, who was a philosopher and knew the reason why; and therefore, when he lost his eyes, for that was the penalty which was inflicted upon him for reviling the lovely Helen, he at once purged himself.And the purgation was a recantation, which began thus,False is that word of mine-the truth is that thou didst not embark in ships, nor ever go to the walls of Troy; and when he had completed his poem, which is called â€Å"the recantation,† immediately his sight returned to him. Now I will be wiser than either Stesichorus or Homer, in that I am going to make my recantation for reviling love before I suffer; and this I will attempt, not as before, veiled and ashamed, but with forehead bold and bare. Phaedr. Nothing could be more agreeable to me than to hear you say so. Soc. Only think, my good Phaedrus, what an utter want of delicacy was shown in the two discourses; I mean, in my own and in that which you recited out of the book.Would not any one who was himself of a noble and gentle nature, and who loved or ever had loved a nature like his own, when we tell of the petty causes of lovers' jealousies, and of their exceeding animosities, and of the injuries which they do to their beloved, have imagined that our ideas of love were taken from some haunt of sailors to which good manners were unknown-he would certainly never have admitted the justice of our censure? Phaedr. I dare say not, Socrates. Soc. Therefore, because I blush at the thought of this person, and also because I am afraid of Love himself, I desire to wash the brine out of my ears with water from the spring; and I would counsel Lysias not to delay, but to write another discourse, which shall prove that ceteris paribus the lover ought to be accepted rather than the non-lover.Phaedr. Be assured that he shall. You shall speak the praises of the lover, and Lysias shall be compelled by me to write another discourse on the same theme. Soc. You will be true to your nature in that, and therefore I believe you. Phaedr. Speak, and fear not. Soc. But where is the fair youth whom I was addressing before, and who ought to listen now; lest, if he hear me not, he should accept a non-lover before he knows what he is doing? Phaedr. He is close at hand, and always at your service. Soc. Know then, fair youth, that the former discourse was the word of Phaedrus, the son of Vain Man, who dwells in the city of Myrrhina (Myrrhinusius).And this which I am about to utter is the recantation of Stesichorus the son of Godly Man (Euphemus), who comes from the town of Desire (Himera), and is to the following effect: â€Å"I told a lie when I said† that the beloved ought to accept the non-lover when he might have the lover, because the one is sane, and the other mad. It might be so if madness were simply an evil; but there is also a madness which is a divine gift, and the source of the chiefest blessings granted to men. For prophecy is a madness, and the prophetess at Delphi and the priestes ses at Dodona when out of their senses have conferred great benefits on Hellas, both in public and private life, but when in their senses few or none.And I might also tell you how the Sibyl and other inspired persons have given to many an one many an intimation of the future which has saved them from falling. But it would be tedious to speak of what every one knows. There will be more reason in appealing to the ancient inventors of names, who would never have connected prophecy (mantike) which foretells the future and is the noblest of arts, with madness (manike), or called them both by the same name, if they had deemed madness to be a disgrace or dishonour;-they must have thought that there was an inspired madness which was a noble thing; for the two words, mantike and manike, are really the same, and the letter t is only a modern and tasteless insertion.And this is confirmed by the name which was given by them to the rational investigation of futurity, whether made by the help of birds or of other signs-this, for as much as it is an art which supplies from the reasoning faculty mind (nous) and information (istoria) to human thought (oiesis) they originally termed oionoistike, but the word has been lately altered and made sonorous by the modern introduction of the letter Omega (oionoistike and oionistike), and in proportion prophecy (mantike) is more perfect and august than augury, both in name and fact, in the same proportion, as the ancients testify, is madness superior to a sane mind (sophrosune) for the one is only of human, but the other of divine origin.Again, where plagues and mightiest woes have bred in certain families, owing to some ancient blood-guiltiness, there madness has entered with holy prayers and rites, and by inspired utterances found a way of deliverance for those who are in need; and he who has part in this gift, and is truly possessed and duly out of his mind, is by the use of purifications and mysteries made whole and except from evil, future as well as present, and has a release from the calamity which was afflicting him. The third kind is the madness of those who are possessed by the Muses; which taking hold of a delicate and virgin soul, and there inspiring frenzy, awakens lyrical and all other numbers; with these adorning the myriad actions of ancient heroes for the instruction of posterity. But he who, having no touch of the Muses' madness in his soul, comes to the door and thinks that he will get into the temple by the help of art-he, I say, and his poetry are not admitted; the sane man disappears and is nowhere when he enters into rivalry with the madman.I might tell of many other noble deeds which have sprung from inspired madness. And therefore, let no one frighten or flutter us by saying that the temperate friend is to be chosen rather than the inspired, but let him further show that love is not sent by the gods for any good to lover or beloved; if he can do so we will allow him to carry off the palm. A nd we, on our part, will prove in answer to him that the madness of love is the greatest of heaven's blessings, and the proof shall be one which the wise will receive, and the witling disbelieve. But first of all, let us view the affections and actions of the soul divine and human, and try to ascertain the truth about them.The beginning of our proof is as follows:The soul through all her being is immortal, for that which is ever in motion is immortal; but that which moves another and is moved by another, in ceasing to move ceases also to live. Only the self-moving, never leaving self, never ceases to move, and is the fountain and beginning of motion to all that moves besides. Now, the beginning is unbegotten, for that which is begotten has a beginning; but the beginning is begotten of nothing, for if it were begotten of something, then the begotten would not come from a beginning. But if unbegotten, it must also be indestructible; for if beginning were destroyed, there could be no b eginning out of anything, nor anything out of a beginning; and all things must have a beginning.And therefore the self-moving is the beginning of motion; and this can neither be destroyed nor begotten, else the whole heavens and all creation would collapse and stand still, and never again have motion or birth. But if the self-moving is proved to be immortal, he who affirms that self-motion is the very idea and essence of the soul will not be put to confusion. For the body which is moved from without is soulless; but that which is moved from within has a soul, for such is the nature of the soul. But if this be true, must not the soul be the self-moving, and therefore of necessity unbegotten and immortal? Enough of the soul's immortality.Of the nature of the soul, though her true form be ever a theme of large and more than mortal discourse, let me speak briefly, and in a figure. And let the figure be composite-a pair of winged horses and a charioteer. Now the winged horses and the cha rioteers of the gods are all of them noble and of noble descent, but those of other races are mixed; the human charioteer drives his in a pair; and one of them is noble and of noble breed, and the other is ignoble and of ignoble breed; and the driving of them of necessity gives a great deal of trouble to him. I will endeavour to explain to you in what way the mortal differs from the immortal creature.The soul in her totality has the care of inanimate being everywhere, and traverses the whole heaven in divers forms appearing–when perfect and fully winged she soars upward, and orders the whole world; whereas the imperfect soul, losing her wings and drooping in her flight at last settles on the solid ground-there, finding a home, she receives an earthly frame which appears to be self-moved, but is really moved by her power; and this composition of soul and body is called a living and mortal creature. For immortal no such union can be reasonably believed to be; although fancy, no t having seen nor surely known the nature of God, may imagine an immortal creature having both a body and also a soul which are united throughout all time. Let that, however, be as God wills, and be spoken of acceptably to him. And now let us ask the reason why the soul loses her wings!The wing is the corporeal element which is most akin to the divine, and which by nature tends to soar aloft and carry that which gravitates downwards into the upper region, which is the habitation of the gods. The divine is beauty, wisdom, goodness, and the like; and by these the wing of the soul is nourished, and grows apace; but when fed upon evil and foulness and the opposite of good, wastes and falls away. Zeus, the mighty lord, holding the reins of a winged chariot, leads the way in heaven, ordering all and taking care of all; and there follows him the array of gods and demigods, marshalled in eleven bands; Hestia alone abides at home in the house of heaven; of the rest they who are reckoned amon g the princely twelve march in their appointed order.They see many blessed sights in the inner heaven, and there are many ways to and fro, along which the blessed gods are passing, every one doing his own work; he may follow who will and can, for jealousy has no place in the celestial choir. But when they go to banquet and festival, then they move up the steep to the top of the vault of heaven. The chariots of the gods in even poise, obeying the rein, glide rapidly; but the others labour, for the vicious steed goes heavily, weighing down the charioteer to the earth when his steed has not been thoroughly trained:-and this is the hour of agony and extremest conflict for the soul. For the immortals, when they are at the end of their course, go forth and stand upon the outside of heaven, and the revolution of the spheres carries them round, and they behold the things beyond.But of the heaven which is above the heavens, what earthly poet ever did or ever will sing worthily? It is such as I will describe; for I must dare to speak the truth, when truth is my theme. There abides the very being with which true knowledge is concerned; the colourless, formless, intangible essence, visible only to mind, the pilot of the soul. The divine intelligence, being nurtured upon mind and pure knowledge, and the intelligence of every soul which is capable of receiving the food proper to it, rejoices at beholding reality, and once more gazing upon truth, is replenished and made glad, until the revolution of the worlds brings her round again to the same place.In the revolution she beholds justice, and temperance, and knowledge absolute, not in the form of generation or of relation, which men call existence, but knowledge absolute in existence absolute; and beholding the other true existences in like manner, and feasting upon them, she passes down into the interior of the heavens and returns home; and there the charioteer putting up his horses at the stall, gives them ambrosia to eat and nectar to drink. Such is the life of the gods; but of other souls, that which follows God best and is likest to him lifts the head of the charioteer into the outer world, and is carried round in the revolution, troubled indeed by the steeds, and with difficulty beholding true being; while another only rises and falls, and sees, and again fails to see by reason of the unruliness of the steeds.The rest of the souls are also longing after the upper world and they all follow, but not being strong enough they are carried round below the surface, plunging, treading on one another, each striving to be first; and there is confusion and perspiration and the extremity of effort; and many of them are lamed or have their wings broken through the ill-driving of the charioteers; and all of them after a fruitless toil, not having attained to the mysteries of true being, go away, and feed upon opinion. The reason why the souls exhibit this exceeding eagerness to behold the plain of truth is tha t pasturage is found there, which is suited to the highest part of the soul; and the wing on which the soul soars is nourished with this. And there is a law of Destiny, that the soul which attains any vision of truth in company with a god is preserved from harm until the next period, and if attaining always is always unharmed.But when she is unable to follow, and fails to behold the truth, and through some ill-hap sinks beneath the double load of forgetfulness and vice, and her wings fall from her and she drops to the ground, then the law ordains that this soul shall at her first birth pass, not into any other animal, but only into man; and the soul which has seen most of truth shall come to the birth as a philosopher, or artist, or some musical and loving nature; that which has seen truth in the second degree shall be some righteous king or warrior chief; the soul which is of the third class shall be a politician, or economist, or trader; the fourth shall be lover of gymnastic toil s, or a physician; the fifth shall lead the life of a prophet or hierophant; to the sixth the character of poet or some other imitative artist will be assigned; to the seventh the life of an artisan or husbandman; to the eighth that of a sophist or demagogue; to the ninth that of a tyrantall these are states of probation, in which he who does righteously improves, and he who does unrighteously, improves, and he who does unrighteously, deteriorates his lot. Ten thousand years must elapse before the soul of each one can return to the place from whence she came, for she cannot grow her wings in less; only the soul of a philosopher, guileless and true, or the soul of a lover, who is not devoid of philosophy, may acquire wings in the third of the recurring periods of a thousand years; he is distinguished from the ordinary good man who gains wings in three thousand years:-and they who choose this life three times in succession have wings given them, and go away at the end of three thousan d years.But the others receive judgment when they have completed their first life, and after the judgment they go, some of them to the houses of correction which are under the earth, and are punished; others to some place in heaven whither they are lightly borne by justice, and there they live in a manner worthy of the life which they led here when in the form of men. And at the end of the first thousand years the good souls and also the evil souls both come to draw lots and choose their second life, and they may take any which they please. The soul of a man may pass into the life of a beast, or from the beast return again into the man. But the soul which has never seen the truth will not pass into the human form. For a man must have intelligence of universals, and be able to proceed rom the many particulars of sense to one conception of reason;-this is the recollection of those things which our soul once saw while following God-when regardless of that which we now call being she ra ised her head up towards the true being. And therefore the mind of the philosopher alone has wings; and this is just, for he is always, according to the measure of his abilities, clinging in recollection to those things in which God abides, and in beholding which He is what He is. And he who employs aright these memories is ever being initiated into perfect mysteries and alone becomes truly perfect. But, as he forgets earthly interests and is rapt in the divine, the vulgar deem him mad, and rebuke him; they do not see that he is inspired.Thus far I have been speaking of the fourth and last kind of madness, which is imputed to him who, when he sees the beauty of earth, is transported with the recollection of the true beauty; he would like to fly away, but he cannot; he is like a bird fluttering and looking upward and careless of the world below; and he is therefore thought to be mad. And I have shown this of all inspirations to be the noblest and highest and the offspring of the high est to him who has or shares in it, and that he who loves the beautiful is called a lover because he partakes of it. For, as has been already said, every soul of man has in the way of nature beheld true being; this was the condition of her passing into the form of man.But all souls do not easily recall the things of the other world; they may have seen them for a short time only, or they may have been unfortunate in their earthly lot, and, having had their hearts turned to unrighteousness through some corrupting influence, they may have lost the memory of the holy things which once they saw. Few only retain an adequate remembrance of them; and they, when they behold here any image of that other world, are rapt in amazement; but they are ignorant of what this rapture means, because they do not clearly perceive. For there is no light of justice or temperance or any of the higher ideas which are precious to souls in the earthly copies of them: they are seen through a glass dimly; and th ere are few who, going to the images, behold in them the realities, and these only with difficulty.There was a time when with the rest of the happy band they saw beauty shining in brightness-we philosophers following in the train of Zeus, others in company with other gods; and then we beheld the beatific vision and were initiated into a mystery which may be truly called most blessed, celebrated by us in our state of innocence, before we had any experience of evils to come, when we were admitted to the sight of apparitions innocent and simple and calm and happy, which we beheld shining impure light, pure ourselves and not yet enshrined in that living tomb which we carry about, now that we are imprisoned in the body, like an oyster in his shell. Let me linger over the memory of scenes which have passed away. But of beauty, I repeat again that we saw her there shining in company with the celestial forms; and coming to earth we find her here too, shining in clearness through the cleares t aperture of sense.For sight is the most piercing of our bodily senses; though not by that is wisdom seen; her loveliness would have been transporting if there had been a visible image of her, and the other ideas, if they had visible counterparts, would be equally lovely. But this is the privilege of beauty, that being the loveliest she is also the most palpable to sight. Now he who is not newly initiated or who has become corrupted, does not easily rise out of this world to the sight of true beauty in the other; he looks only at her earthly namesake, and instead of being awed at the sight of her, he is given over to pleasure, and like a brutish beast he rushes on to enjoy and beget; he consorts with wantonness, and is not afraid or ashamed of pursuing pleasure in violation of nature.But he whose initiation is recent, and who has been the spectator of many glories in the other world, is amazed when he sees any one having a godlike face or form, which is the expression of divine bea uty; and at first a shudder runs through him, and again the old awe steals over him; then looking upon the face of his beloved as of a god he reverences him, and if he were not afraid of being thought a downright madman, he would sacrifice to his beloved as to the image of a god; then while he gazes on him there is a sort of reaction, and the shudder passes into an unusual heat and perspiration; for, as he receives the effluence of beauty through the eyes, the wing moistens and he warms. And as he warms, the parts out of which the wing grew, and which had been hitherto closed and rigid, and had revented the wing from shooting forth, are melted, and as nourishment streams upon him, the lower end of the wings begins to swell and grow from the root upwards; and the growth extends under the whole soul-for once the whole was winged. During this process the whole soul is all in a state of ebullition and effervescence,-which may be compared to the irritation and uneasiness in the gums at t he time of cutting teeth,bubbles up, and has a feeling of uneasiness and tickling; but when in like manner the soul is beginning to grow wings, the beauty of the beloved meets her eye and she receives the sensible warm motion of particles which flow towards her, therefore called emotion (imeros), and is refreshed and warmed by them, and then she ceases from her pain with joy.But when she is parted from her beloved and her moisture fails, then the orifices of the passage out of which the wing shoots dry up and close, and intercept the germ of the wing; which, being shut up with the emotion, throbbing as with the pulsations of an artery, pricks the aperture which is nearest, until at length the entire soul is pierced and maddened and pained, and at the recollection of beauty is again delighted. And from both of them together the soul is oppressed at the strangeness of her condition, and is in a great strait and excitement, and in her madness can neither sleep by night nor abide in her place by day. And wherever she thinks that she will behold the beautiful one, thither in her desire she runs.And when she has seen him, and bathed herself in the waters of beauty, her constraint is loosened, and she is refreshed, and has no more pangs and pains; and this is the sweetest of all pleasures at the time, and is the reason why the soul of the lover will never forsake his beautiful one, whom he esteems above all; he has forgotten mother and brethren and companions, and he thinks nothing of the neglect and loss of his property; the rules and proprieties of life, on which he formerly prided himself, he now despises, and is ready to sleep like a servant, wherever he is allowed, as near as he can to his desired one, who is the object of his worship, and the physician who can alone assuage the greatness of his pain. And this state, my dear imaginary youth to whom I am talking, is by men called love, and among the gods has a name at which you, in your simplicity, may be incline d to mock; there are two lines in the apocryphal writings of Homer in which the name occurs. One of them is rather outrageous, and not altogether metrical. They are as follows: Mortals call him fluttering love, But the immortals call him winged one, Because the growing of wings is a necessity to him. You may believe this, but not unless you like. At any rate the loves of lovers and their causes are such as I have described.Now the lover who is taken to be the attendant of Zeus is better able to bear the winged god, and can endure a heavier burden; but the attendants and companions of Ares, when under the influence of love, if they fancy that they have been at all wronged, are ready to kill and put an end to themselves and their beloved. And he who follows in the train of any other god, while he is unspoiled and the impression lasts, honours and imitates him, as far as he is able; and after the manner of his god he behaves in his intercourse with his beloved and with the rest of the world during the first period of his earthly existence. Every one chooses his love from the ranks of beauty according to his character, and this he makes his god, and fashions and adorns as a sort of image which he is to fall down and worship.The followers of Zeus desire that their beloved should have a soul like him; and therefore they seek out some one of a philosophical and imperial nature, and when they have found him and loved him, they do all they can to confirm such a nature in him, and if they have no experience of such a disposition hitherto, they learn of any one who can teach them, and themselves follow in the same way. And they have the less difficulty in finding the nature of their own god in themselves, because they have been compelled to gaze intensely on him; their recollection clings to him, and they become possessed of him, and receive from him their character and disposition, so far as man can participate in God. The qualities of their god they attribute to the be loved, wherefore they love him all the more, and if, like the Bacchic Nymphs, they draw inspiration from Zeus, they pour out their own fountain upon him, wanting to make him as like as possible to their own god.But those who are the followers of Here seek a royal love, and when they have found him they do just the same with him; and in like manner the followers of Apollo, and of every other god walking in the ways of their god, seek a love who is to be made like him whom they serve, and when they have found him, they themselves imitate their god, and persuade their love to do the same, and educate him into the manner and nature of the god as far as they each can; for no feelings of envy or jealousy are entertained by them towards their beloved, but they do their utmost to create in him the greatest likeness of themselves and of the god whom they honour.Thus fair and blissful to the beloved is the desire of the inspired lover, and the initiation of which I speak into the mysteries of true love, if he be captured by the lover and their purpose is effected. Now the beloved is taken

The Ritz-Carlton Does Not Sell Hotel Rooms

The Ritz Carlton runs in a way that makes every single detail about the consumer and the consumer’s needs, wants, and expectations. Every decision that they make they make with the consumer in mind. They essentially are selling unsurpassed service to their patrons. The Ritz Carlton is very well-known for providing consistent service to its patrons in each of its locations throughout the world. They provide guests with high quality customer service, utilizing their Gold Standards for customer service, which include its credo, motto, employee promise, three steps of service, and the twelve service values. The three steps of service are fairly basic, however many companies overlook them, losing that opportunity to create a long lasting relationship with the guest. The first is to deliver a warm and sincere greeting and to use the guest's name; the second is to anticipate and fulfill the needs of each guest; and the third is to give a warm good-bye, again using the guest's name. The Ritz Carlton believes that guest recognition is a top priority. If employees recognize the guest, then they can give personalized service, have fast access to knowledge, and interactions that are largely hassle free. These Gold Standards continue to lead the company to outperform its competition and increase its customer loyalty. They also have programs designed to meet specific customer needs that include their Service Quality Indicators (SQIs). The Ritz Carlton continually improves its processes and programs in order to give its guests the exceptional service that they have come to be well known for giving in the hotel industry. In essence, they are selling service to consumers. The Ritz Carlton has applied for and won the Baldridge Award in 1992 and 1999, which confirmed that quality is not a short term approach to doing business. The Ritz Carlton works hard to achieve the highest customer and employee satisfaction in the industry. They believe it is critical to continually improve day after day. As a consumer, I would be willing to pay for a stay at the Ritz Carlton. I believe that the methods that they use are fantastic. They treat everyone, including their employees, with respect. That is something that many companies fail to even consider when they are building their business. There are many people who choose products and services from companies by looking at factors such as how they treat their employees, where their products are made, etc. rather than looking only at the price tag and looking for a place or item that is â€Å"cheap†. As a consumer, I would rather patronize a place that was more expensive and treated its employees like gold, than patronize a place that was cheap and treated its employees poorly. I believe that the Ritz Carlton offers an excellent service to their guests and I’m fairly certain that the majority of consumers would be willing to pay for it. However, the price of a hotel room at the Ritz Carlton is on the pricier side so I’m sure that there are plenty of people that would love to take advantage of staying there but would be unable to do so since they could not afford it. Do you think it’s possible for Ritz Carlton to create â€Å"ladies and gentlemen† in just 7 days? It most likely is possible for Ritz Carlton to do so because their employee selection process is highly refined and they are able to higher excellent candidates who understand this concept of â€Å"ladies and gentlemen†. The Ritz Carlton looks for individuals who understand their culture and will engage with other employees, managers and guests. They look for individuals who exhibit certain personality traits and hiring managers seek those individuals when they recruit and interview candidates. In order to ensure that interviewees are sincere and positive people, the hiring managers use two-part questions that will eliminate interviewees who are insincere. According to the article, Inside the Ritz Carlton’s Revolutionary Service, a prospective employee may be asked, â€Å"Are you a habitual smiler? †. If the candidate responds with a â€Å"yes†, then the hiring manager will proceed to ask, â€Å"Why do you smile? †. It is clear to see that the Ritz Carlton selects its employees very carefully in order to find employees that will understand the culture and be able to learn quickly how to be a lady or a gentleman. By looking for people that have the necessary talent to do the job, they feel they can teach the other skills necessary to get them to lady or gentleman status. The Ritz Carlton has a very slow orientation process that they feel can best prepare the new employee with the mission of the company. They feel that when an individual starts a new job, it is a significant emotional experience. During this time, that individual will be attentive and receptive to emotional changes. The Ritz Carlton uses this time to focus on their values and to instill those values into that employee. The employee than goes though their week of orientation and afterwards, they are expected to have adapted the company culture. It seems to me that between their vigorous selection process and the week of orientation, many of these individuals would be able to adapt to their culture as â€Å"a lady or gentlemen†. Also, it is important to point out that the company is well known for treating their employees very well. I would believe that their employees know this and would want to treat the company well in return. The employees must have a high level of employee morale. They have every reason to want to continue on as a â€Å"lady or a gentlemen† as their time continues on with the company. They will also have the chance for promotions in the future. The Ritz Carlton sets employees up for success starting by selecting the right employees for the right position within the company. They are then able to mold these individuals into the employees that they want them to be. They also treat them very well and give them room for growth. I believe that doing this ensures that these individuals will become â€Å"ladies and gentlemen† within the 7 days.

Critical thinking case Essay Example | Topics and Well Written Essays - 250 words

Critical thinking case - Essay Example The video begins with explanatory scenes describing the birth of the saint. Further it shows his critical stages in growth including his different stages of education. Interestingly, the video while critically analyzing the ideologies of Ramana Maharshi, it has been ensured that the message of religious harmony is included in varying levels in each and every frame. The video stresses on the philosophies of Ramana Maharshi, which expresses his consent on the need for unity among religions. The video asserts that it is never necessary to belong to any religion so as to know and understand the spiritual truth. In totality, the messages conveyed through the videos speak of the real point of unity among all religions and any other criteria that classifies mankind. This real point is the truth with in oneself. When one realizes that, he or she becomes automatically in harmony with the nature, humanity and thus with every religions as

Identifying the academic and Behavioural Support Needs of Teachers Dissertation - 1

Identifying the academic and Behavioural Support Needs of Teachers Teaching in LINUS classrooms in Malaysia - Dissertation Example Professional development is very essential in supporting teachers teaching in LINUS classrooms in Malaysia in the sense that the teachers feel motivated and appreciated for their effort as it will be discussed in this chapter. 2.2 The Effectiveness of Screening According to Mohd Sham Hamid (2012; p. 7) there is total faith in the literacy and numeracy screenings programme in Malaysia. The LINUS programme conducts screening on the student’s literacy and numeracy ability, hence giving room for learning institutions to identify pupils who are weak. There is a distinction between the former system and LINUS. With LINUS, teachers are in a position to distinguish excellent students from the less excellent ones. This gives an avenue for the teachers to comprehend the exposure of knowledge of the weaker students. By understanding the knowledge level, it helps the participants to formulate extra plans to enhance the ability of the students while concentrating on the prescribed LINUS pr ogram which was established by the Ministry of education. According to Mohd Sham Hamid (2012; p. 7), the teacher normally depended on the same component and method of teaching but this was broken down by LINUS programme. The same method cannot be used to train children in a learning environment as some of the methods have a poor standard of comprehending the subject and hence require extra attention (Cohen, & Spenciner, 2007; p. 13). In such a condition the teacher will not be in a position to know whether the pupil is weak till the pupil takes the exam and scores below average or fails the exam. By this time the student will have advanced to the next stage and will still be left behind as the topic gets tougher to go through. The LINUS curriculum has a complex set of subjects for all levels of learning. There are pupils who are in a position to identify the alphabetical order after seven months of continuous recitation. These students can be discovered after sitting for the LINUS s creening tests. Extra attention can now be administered to these students in class. Learning in this environment is made more interactive and more of fun by use of music and activities to assist the pupils understand the subject more easily. There are times when issues of absenteeism and other uphill tasks which might derail the process of indentifying weaker children or helping them through the stated topic more challenging. Remedial lessons can be helpful if given keen attention with the use of specialized modules in enabling the pupils to deal with the learning challenges to a particular level. The education office through the Malaysian ministry of education gives abundant support by providing books of reference and usually giving supervision to the LINUS curriculum in the school. Currently, pupils from both year one and year two inclusive of the weaker students are reported to be going through the LINUS curriculum classes where teachers use laptops, charts, books, and flashcards as teaching aids. This has seen a remarkable improvement in the performance of the pupils over the recent time period (Pliszka, et al, 2007; p. 897). 2.3 The Significance of LINUS In ensuring that some of the programs are executed for the present school year, implementation of the programs is already underway. The first semi-annual implementation has seen the

The Changing Price of Oil and Its Impact on the American Consumers Essay

The Changing Price of Oil and Its Impact on the American Consumers - Essay Example In the words of Lionel Robbins (1898-1984), Head of the Economics Department at the LSE: "Economics is a science which studies human behavior as a relationship between ends and scarce means which have alternative uses." (Robbins, 2007,3). This scarcity definition proposed by Lionel Robbins in 1923 reflects the fact that we have to make economic choices in daily life. Economic goods may be defined as those that are relatively scarce, have value and command a price. The price of a particular good or commodity as always is determined by the laws of demand and supply. Demand may be defined as the amount of a particular economic good or service that a consumer or group of consumers will want to purchase at a given price (www.about.com). Supply may be defined as the total amount of a product (good or service) that is available for purchase at a given price (www.investorwords.com). It is the interaction of the forces of demand and supply in a marketplace that determines the price of a produ ct at any given time. Price is the quantity of payment or compensation given by one party to another in return for goods and services. We talk of individual demand when we refer to a particular transaction made by a buyer or seller at a given price. We speak of aggregate demand when we talk of the entire demand of the world buyers for a particular commodity, in this case, oil. This aggregate demand is thus the sum of demand for oil by all the countries interested in buying this commodity from a certain supplier at a given point in time. The biggest supplier of oil in the world market is a consortium or group of producers called OPEC or the Organization of Petroleum Exporting Countries, an intergovernmental group of presently 12 oil producers. The graph below shows the price of Brent Crude oil per barrel for the four weeks beginning 07 November 2011 and ending on 07 December 2011. Price is indicated on the vertical axis and the time period on the horizontal axis of the graph. From th e movement of oil prices on the graph, we can see that Brent Crude hit a high of $116 on 08 November 2011, probably as the war in Libya was still raging between Gaddafi loyalists and forces opposing the decadent regime. Ultimately as the liberating forces gained the upper hand, Gadaffi was captured from a sewer in his hometown of Sirte. Still, the battle raged on for a few days more as forces loyal to the former leader took their last stand. The OPEC nations meanwhile had temporarily increased their supply to the world in the light of the fact that access to Libyan oil, which totals 5 percent of the world supply, was unavailable during this period. There is a drop in oil price to $107 per barrel on 17 November 2011 as the world debate on what to do in post-war Libya was finalized and funds were released to the emerging leadership and the commander of the liberating forces was even invited to France to talk with Sarkozy and other leaders. Once it was clear that a transition to democr acy was on the cards and there was no danger of further insurgencies or threat of an Islamist radical group taking over, Libya was given its funds, sanctions were lifted and supplies of oil to the world could be resumed. Meanwhile, as Iran and Syria face increasing sanctions, they would like to keep the price of oil as high as possible.

DOES AUDIT REGULATION ENSURE AUDITOR INDEPENDANCE Essay

DOES AUDIT REGULATION ENSURE AUDITOR INDEPENDANCE - Essay Example The objective of the present research is to define the UK auditor’s independence in the regulation of audit, the scope of competences and responsibilities of various professionals, and to evaluate who and what can be the best practice in auditor independence. The writer will define and analyse the concept of auditor independence in the audit regulation and will investigate effectiveness of audit regulation in the current state of UK auditors’ independence. Specialized accounting corporations and various government authoritarian organizations throughout the globe have accentuated that auditor autonomy is both an ethical and a professional matter, essential to auditors. Independence has been examined as â€Å"an intensely felt professional philosophy†. It is supposed that part of the solution in deciphering ethical impasses regarding potential and identified risks to assessor independence is to put more stress on professional beliefs (Mednick, 1990). The Ethics Committee of the International Federation of Accountants has also highlighted the notion of independence as an ethical subject in its principles on assessor independence covenanting with veracity, neutrality, and secrecy. Many writers have turn up with behavioural, theoretical, sociological and officially authorized definitions of independence and what makes up a mutilation to auditor’s independence. Elijah Watts Sells (1908) emphasized the significance of the auditor’s independence in relation to the auditor: The place of the public accountant in regard to corporations and their management is at all times an independent one. Unlike the legal representatives, he is not projected to make out a case. The nature of the service he provides is impersonal (Sells, 1908). Near the beginning of 1928, a perspective in the Paper of Accountancy emphasized the subsistence of a clash of interest when an auditor is a stockowner, executive,

Global study 300 Case Example | Topics and Well Written Essays - 250 words

Global 300 - Case Study Example obalization, which has led to opening up of economies to global competition, giving room to ideas, goods, capital and people to interact and move freely between countries. Free market, justice to all people, and personal freedom are elements of neoliberalism. It relates to Washington consensus in the sense that it encourages economic policies that aimed to reform and repair the damaged economies of third world countries. He thinks so because via education and government accountability poverty can be eliminated but the movie End of Poverty disagrees because corruption and poor policies to eradicate poverty does not exists. In sum, government is not committed to eliminating poverty. Globalization has destabilized the economies of poor states and uncovered people to harmful competition. Their concern is rational and understandable especially since the gap between the poor and the rich has become more prevalent in recent ages. Poverty can be deliberated in various ways, for instance, relative to a nation’s individual average consumption level or in terms of well being of citizens It is a believe that nations that they have the responsibility to protect its population and resources. It is controversial because states have failed to protect their population which have resulted in murder and massive

Reflective log on communication Essay Example | Topics and Well Written Essays - 6000 words

Reflective log on communication - Essay Example In his writing The Reflective Practitioner, How Professionals Think In Action, Basic Books, Schon highlight the significance of building a reflective dialog in all the environments. As cited by a number of authors, reflective practices are very important tool in today’s world especially in communication and interaction. Managers, leaders and team members encounter a number of challenges while dealing with their customers, clients, staff, and competitors. Besides, the environments of operation usually pose another great threat to the success of managers. For instance managers in the insurance industry embattles with reflective challenges in handling the claims of their clients. Internal staff control is another big shoe for managers as they try to bring together unity and profitability within the working environment. For a corporation to remain profitable and competitive, sales volume is a critical tool. However, achieving the company’s sales target entails conducting an d evaluating the potential customer base, satisfaction and customizing individual needs of the potential clients. Reflective practice is therefore an essential tool in achieving the above mentioned goals. Reflective log practice helps in analyzing clients’ needs and demands. ... A number of models have been proposed to explain the concepts of reflective practices. Schon (1974, p.56) Double Loop Learning) identified single loop and double loop as the most common forms of reflective learning. The theory was founded on amendments and recognition of perceived errors or faults. In the single loop reflective learning, in a more error prone period, companies only embarks on depends on their current strategies to tackle the company crisis and challenges. Double loop learning covers for personalized objectives, goals and strategies which are very comprehensive. It entails problem solving techniques, outsourcing the cause of the problem, advancing prevention mechanism, and making recommendations on possible future strategies for the company prospect. Adaptation of the single and double loop learning model by Argyris and Schon Schon introduced the concept of Reflection-in-action and Reflection-on-action in later time. Reflection-in-action can be explain as the ability of a practitioner to ‘think on their feet’, when there are the problem, thinking ahead, making analyzing, base on my experiencing to getting the point of view in it, after all process to making critically responding. Reflection-on-action on the other hand is the idea that after the experience a practitioner analyses their reaction to the situation and explores the reasons around, and the consequences of, their actions. This is usually conducted though a documented reflection of the situation. Adaptation of the reflective model by Schon Learning log table: (Case Study) Communication Breakdown in an Organization Title Sep 2012 conflict with claims department Meeting with my subordinate -The client apply a medical claims when who is out of

Ethics Boards. Should IRB set common rules for researchers Case Study

Ethics Boards. Should IRB set common rules for researchers - Case Study Example In America, the Institutional Review Boards is a body charged with responsibilities of ensuring that the aforementioned concerns are addressed amicably so that research can be conducted appropriately hence providing reliable findings that will change the complexity of human life. in this particular case, a conclusion will be drawn based five studies case that has indicated how unethically conducted research can affect the normal life of individuals. Considering the first case, the researchers carried out the study on the effectiveness of penicillin in curing syphilis. It is paramount to state that they acted unethically by overstretching the freedom bestowed on them. as such, they acted with least responsibility and disrespect to humanity. In the second case, the researchers disregarded the cultural practices of particular people through excavating of their keens’ remains. Similarly, with the third case, the procedures that involve getting approval by the IRB is quite restricted. As such, it is hard to get approval making some researchers disregard the regulatory body. In the fourth case, the IRB is accused of unethically derailing some mega projects on grounds that they are unethical. Finally, the fifth case concerns researchers who dishonestly obtains human specimen such as blood without properly informed consent. All researchers should seek guidance and authorization before carrying its preliminaries. In addition, they should present the research proposal beforehand to allow experts to give their opinion for or against the procedure.

CURRENT ISSUES IN FINANCIAL REPORTING Essay Example | Topics and Well Written Essays - 1500 words

CURRENT ISSUES IN FINANCIAL REPORTING - Essay Example The amendments are intended to clarify what can be designated as a hedged item in a hedge accounting relationship. The exposure draft specifies the risks that qualify for designation as hedged risks when an entity hedges its exposure to a financial instrument. In addition, it clarifies when an entity may designate a portion of the cash flows of a financial instrument as a hedged item. Whether a hedge relationship can be designated in this way depends upon whether it is possible to designate as a hedged item a portion of the forecast cash flows that is equivalent to a theoretical sold option embedded in the hedged item. The exposure draft explains how this can be done. In July 2007, the International Financial Reporting Interpretations Committee (IFRIC) issued Interpretation 1 4, IAS 19-The Limit on a Defined Benefit Asset Minimum Funding Requirements and Their Interaction, which addressed defined benefit pension assets and their minimum funding requirements. Exposure Draft has resolv ed many issues of financial reporting which are discussed below: This proposal provides guidance for valuing assets and liabilities that are required to be measured at fair value under other pronouncements. The ultimate goal of the fair-value project is to improve comparability, consistency, and reliability of fair-value measurements by creating a model that can be broadly applied to financial and non-financial assets and liabilities. The framework would also remove policies that disagree with SEC guidelines for investment funds, and clarify the use of fair-value measurements in other authoritative pronouncements. The exposure draft would not replace, but instead would expand upon, current disclosures relating to the use of fair-value measurements for assets and liabilities. Disclosures would include information about fair-value amounts, how they are determined, and the effect of any remeasurement on earnings, including unrealized gains and losses (Aldridge, 1997). Tax uncertainties Once it is determined that a benefit for a tax position may be recognized, the amount must be determined based on the best estimate of the amount that will be sustained. The "best estimate" is defined as the single most likely amount in a range of possible estimated amounts. For example, if a company believes that its position would be sustained on litigation, but typically settles with the taxing jurisdiction to avoid the expense and hazards of litigation, it would record the most likely settlement amount as the benefit. Fundamentally, the proposal entails that a tax position recognized on the tax return be probable of being sustained under audit prior to recognition in the financial statements, and the company must presume that the taxing authorities will review it. In order to derecognize, it must be more likely than not (Glanville, 2004). Business Combination Exposure draft gives some recommendation to avoid any issues, which may arise during business combination, which are: 1. All business combinat

Phar-Mor Fraud Essay Example for Free

Phar-Mor Fraud Essay Phar-Mor, Inc was a thriving discount grocery store in the late 1980’s. Phar-Mor was moving product quickly but profit margins were not significant enough to pay the bills. By the early 1990’s, Phar-Mor declared bankruptcy due to fraudulent financial reporting and misappropriation of assets, making it one of the largest frauds in U.S. history. Below, we will use auditing standard AU 316.85 Appendix A in conjunction with the video â€Å"How to Steal $500 million† to analyze how incentives/pressures, opportunities, and attitudes/rationalizations allowed for fraud to start and continue at Phar-Mor. Incentives/Pressures Annual reoccurring losses due to small margins put pressure on the CFO and controller to divide the overall loss incurred by Phar-Mor upon each of the individual stores, making the dollar amount of loss per store appear much less material than the millions actually incurred. Phar-Mor’s threat of facing bankruptcy was an incentive for the president, CFO, accounting manager and controller to find ways to â€Å"cook the books†, such as overstating the price of inventory. Each character involved had significant incentive and felt a lot of pressure to allow the fraud to continue. At one part in the documentary, the controller for Phar-Mor even stated that he, â€Å"feared physical harm,† should he not go along with the fraud. It was the president, who was the one who initially decided not to post the losses, but told his CFO and controller to hide the company’s losses in a separate subledger while continuing to tell the CEO and board members that the company was in good financial standing. The president felt significant pressure as the business model was his, and the simple notion of pride can sometimes propel people to do the wrong thing. Appendix A.2 of AU 316 lists several factors that incentivize and pressure employees into committing fraud. It states that if â€Å"Financial stability or profitability is threatened by economic, industry, or entity operating conditions,† one may be more inclined to perpetrate fraud. Obviously, all those involved realized that Phar-Mor would not be able to remain in business should they report the losses. In an industry as highly competitive as the discount grocery/retail business, declining margins are a death sentence. Appendix A.2 also states that if â€Å"Excessive pressure exists for management to meet the requirements or expectations of third parties,† there will be more incentive to purposely misstate transactions/reports. In the case with Phar-Mor, management not only felt pressure from an upcoming IPO (which will be analyzed in the subsequent paragraph), but also from vendors who sold products at Phar-Mor. If the vendors knew that Phar-Mor was experiencing losses too big to recoup, they would pull their line from Phar-Mor locations and that would spell the end to Phar-Mor. Another incentive/pressure described in Appendix A.2 states that the company may be committing fraud if â€Å"Information available indicates that management or the board of directors’ personal financial situation is threatened by the entity’s financial performance.† In the midst of the substantial misstatements that were being done by Phar-Mor management, the company was preparing an IPO, from which upper-management, namely the president and CEO, were set to make millions. This was a strong incentive to allow the fraud to continue. Most associated with the fraud never meant to start it, but they never did anything to stop it until they were about to get caught. Once they started following orders from the president, they were under increased pressure to continue covering up the fraud or risk being harmed, financially or physically. Personal financial obligations of those involved in the fraud allowed for them to justify the misappropriation of assets. Opportunities When the CFO informed the president that Phar-Mor was in the red, Phar-Mor’s president knew of ways to fraudulently report the losses on the financial statements and misappropriate the assets. A trusting board of directors and no internal audit committee allowed fraudulent financial statements to be reported for many years. The organizational structure of Phar-Mor was ineffective and lacked many control activities including: segregation of duties, authorization, documentary and IT controls. As a result, Phar-Mor’s president had a stronghold on certain upper level management and executives which gave him the opportunity to control the fraud and hide it from other members of the organization and supposedly Phar-Mor’s auditors, Coopers and Lybrand LLP. Phar-Mor was a large grocery story and had thousands of inventory items on hand at each store which processed significant amounts of cash each day. The organizational structure of Phar-Mor allowed for inadequate and fraudulent recording keeping of assets as well as authorization and approval of purchasing transactions. Phar-Mor’s IT system of event logs was not robust enough to see which transactions had been modified, deleted or created, which allowed Phar-Mor to overstate the value of inventory. Appendix A.2 also lists several factors that could provide opportunities for management/employees to commit fraud. One factor that could lead to fraud is if, â€Å"There is ineffective monitoring of management as a result of: domination of management by a single person or small group without compensating controls.† The auditors should have taken notice of the lack of controls and segregation of duties with respect to Phar-Mor’s president. He had far too much control and was able to perform his duties without any internal controls to limit his ability to affect the financial statements. The Appendix also states that fraud opportunities could arise if â€Å"Internal controls components are deficient as a result of: inadequate monitoring of controls.† Obviously in the case of Phar-Mor, the internal controls were deficient. The monitoring of controls was woefully inadequate which allowed for the president and others to continue perpetrating the fraud for years. One of the reasons that Phar-Mor was able to commit such a substantial amount of fraud for as long as it did was its business model was highly unique and perhaps not well understood. The more â€Å"complex† a company is, and the harder it is to understand, the easier it will be for said company to commit fraud. The CFO, accounting manager, and controller were all presented with â€Å"opportunities† to perpetrate the fraud, simply due to the fact that the president himself instructed them to misstate the financial statements, or simply â€Å"go along with it.† However, it was the lack of internal controls that provided the opportunity for the president to initiate the fraud in the first place. Attitudes/Rationalizations As noted in Appendix A of AU 316, the â€Å"risk factors reflective of attitudes/rationalizations by board members, management, or employees, that allow them to engage in and/or justify fraudulent financial reporting, may not be susceptible to observation by the auditor. Nevertheless, the auditor who becomes aware of the existence of such information should consider it in identifying the risks of material misstatement arising from fraudulent financial reporting.† It would be hard for any auditor to identify any members of management or employees who may be rationalizing their involvement in an act of fraud. As stated in the video, Phar-Mor’s external auditors said their job is to be a watch dog, not a bloodhound, in reference to finding misstatements in the reported assets or financial statements. However, the documentary was able to shed light on the many different rationalizations made by those involved with the fraud at Phar-Mor. Phar-Mor’s president and those associated with the fraud made plenty of rationalizations to continue justifying material misstatements on the financial statements and misappropriating company assets. When employees make rationalizations related to committing fraud, an auditor will have a hard time detecting the fraud because the employee will do everything in their power not to get caught. In Phar-Mor’s case, when a group of employees with so much power and authority in the company collaborate to commit fraud, an auditor will have an even lower chance of detecting the fraud At the onset of the fraud it was initially rationalized by those involved because according to them, they were just â€Å"buying time† and eventually they would be able to improve efficiency and all would be well. Also, while the first misstatements made by the president/CFO were illegal, they were initially made on an internal document, so Phar-Mor was in essence only, â€Å"lying to its owners†. As time went on, several of those involved still felt that there were ways to fix the problem, but eventually it got to the point where most realized that it was a lost cause. Conclusion The president of Phar-Mor instilled a very negative â€Å"tone at the top† which trickled down to his direct reports. His attitude and disregard for internal controls by continually overriding transactions scared the employees involved with the fraud. Most importantly, he never wanted to correct the overridden controls, digging the fraud hole bigger and bigger every year. Even when he knew Phar-Mor was in financial trouble he continued to use company money to fund his personal investments such as LPGA events and the World Basketball League. The president’s lavish lifestyle created an illusion to investors, creditors, and customers that Phar-Mor was doing well financially. He bullied suppliers into giving him a certain amount of product for a lower price per unit, as well as large sums of money in order not to sell a certain competitors products. He would then misstate the actual price of inventory by increasing the cost and use the difference, plus the extra money given by suppliers, to pay expenses. The documentary makes the point that our society likes that our entrepreneurs are inherent risk takers. However, there is a fine line between an aggressive, calculated risk taker and an irresponsible gambler. It is incumbent upon an auditor to determine whether individuals in management positions have crossed that line in order to fully assess the fraud risk associated with a company. In the case of Phar-Mor we fully opine that the company’s president acted irresponsibly and crossed the line with regards to legality and risk. We also believe that it was incumbent upon the CEO, CFO, account manager, and controller to correct any misstatements and put an end to any fraudulent/illegal activity as soon as they became aware the fraud was occurring. An auditor’s consideration of fraudulent financial reporting and misappropriation of assets happens throughout every audit. Using the three risk factors stated above (incentives/pressures, opportunities, and attitudes/rationalizations), an auditor will assess the risk for each job accordingly. The auditors of Cooper and Lybrand LLP did not do a thorough job in assessing the amount of risk Phar-Mor’s financial statements were materially misstated or assets were misappropriated. Using horizontal and vertical analyses, the auditors should have modified their planning and audit procedures to further investigate large increases in certain accounts which could have detected fraudulent transactions much sooner.