Tuesday, October 29, 2019

Thorncrown Chapel Essay Example | Topics and Well Written Essays - 250 words

Thorncrown Chapel - Essay Example Comparing two researches concerning the impasse on the hermeneutic of sacred building from the building itself, opposed to culture, social and personal understandings. According to Berger, hermeneutic of sacred architecture ought to reflect in the architect’s signs and symbols themselves (98). Thorncrown chapel glass wall gives the people inside the outdoor feeling unlike the regular church setting. Moreover, acknowledging church as a heaven icon, Thorncrown frequent more tourist than worshipers. It has become a stop point to millions of visitors each year. Additionally, the number of wedding bookings in Thorncrown increase day in day out. The image of redemption, divine energy, Gods present and glow as portrayed in Catholic Church is reduced into a feeling of nature. In consideration of hermeneutic approach that might solve Jones’ lack of architectural hermeneutics in his designs, practice will involve implementation of hermeneutic architectural symbols and archetypes by the earlier architects mentioned in â€Å"Sacred Space† (Berger et al 117-121). These symbols can be referred as the sacramental use of architecture knowledge in providing the optimal heavenly

Sunday, October 27, 2019

How Electron Configuration Accounts for Ion Formation

How Electron Configuration Accounts for Ion Formation Consider electron configuration as it applies to the periodic table and explain in detail how this accounts for the formation of ions. Elements are arranged in the periodic table (see figure 1) according to their electronic configuration, which describes the number and arrangement of electrons in an atom, helping to make sense of the chemistry of an element. The notion of Electron configuration was first highlighted with the Bohr model, in which the electron shells were orbits at a fixed distance from the nucleus of an atom, and it is still common to speak of atomic structures in terms of shells and sub-shells. An electron shell is the set of atomic orbitals which share the same prinicpal quantum number n (Krauskopf 1995) – the number before the letter in the oribital label. Orbitals are filled in the order of increasing n+1, where two orbitals have the same value of n+1, they are filled in order of increasing n (reference.com). This gives the following order for filling the orbitals: 1s 2s 2p 3s 3p 4s 3d 4p 5s 4d 5p 6s 4f 5d 6p 7s 5f 6d 7p If we look at this in relation to the periodic table we can see that starting with Hydrogen (which has one electron) going across to Helium having two. These two electrons have no filled up the first ‘shell’, called 1s. The next ‘shell’, 2s, is filled by Lithium and Beryllium. Moving across to the 2p sub shell (1p does not exist) – B, C, N, O, F, Ne. Each whole (one row in the table) ‘shell’ holds 8 electrons (with the S sub-shell holding 2 electrons, and the p sub-shell holding 6). So the second shell, looking at one row of the periodic table, is Li and Be (2s), and B, C, N, O, F, and Ne (2p). The elements of group 2 of the perdioic table have an electron configuration of [E]ns2 (where [E] is an inert gas configuration, taken from reference.com). Those elements grouped together in the periodic table have notable similarities in their chemical properties (Drever 1997). Electrons fill energy levels according to the Aufbau principle – the principle that the electron configurations of atoms build up according to a set of rules. The three rules are that: Electrons go into the orbital at the lowest available energy level Each orbital can only contain at most two electrons (with opposite spins) Where there are two or more orbitals at the same energy, they fill singly before the electrons pair up. Figure 1: Periodic Table of Elements ‘Valence electrons’ are the electrons contained in the outer shell (commonly called the ‘valence shell’) of an atom, and are important in determining the chemical properties of an element (Krauskopf 1995). As a result of this, elements with the same number of valence electrons are grouped together in the period table. As a general rule, the fewer electrons an atom holds, the less stable it becomes and the more likely it is to react. Conversely the more complete the valence shell is the more inert an atom is and the less likely it is to chemically react. Elements in the same group of the periodic table have similar properties because they have the same outer electron configuration. There are trends in properties down a group because of the shielding effect of the increasing number of inner full shells (Drever 1997). Electrons are able to move from one energy level to another by emission or absorption of a quantum of energy, in the form of a photon (reference.com). It is this gain or loss of energy that can trigger an electron to move to another shell or even break free from the atom and it’s valence shell. When an electron absorbs/gains more photons, then it moves to a more outer shell depending on the amount of energy the electron contains and has gained due to absorption. When an election releases/loses photons, then it moves to a more inner shell depending on the amount of energy the electron contains and has lost. If we use fluorine as an example, we can see that the full electron configuration of Fluorine is 1s2s2p5 (F is 5th from the left in p-block, one behind Neon so has 5 2p electrons). The valence electrons are 2s2p5 as there are two shells and these electrons are in the outer one. The key point is that atoms like to have a whole shell of 8 electrons, as this makes them more stable. As we can see from figure 1, Fluorine has only 7 electrons (7th from the right on the second row). It really wants to gain an electron (to be like Neon) in order to have 8, and complete its shell. Fluorine is, therefore, very reactive and ‘steals’ and electron off anything it can find. When it does this it gains an electron and becomes a negative ion – F (1s2s2p6). The reverse of this is Sodium (1s2s2p3s1), where 3s1 are the valence electrons. It really wants to loose this one extra electron to become 1s2s2p8 like Neon. It looses an electron and becomes a positive ion (Na+). REFERENCES: Baird, C. (1995) Environmental Geochemistry. USA: W.H. Freeman and Company Drever, J.I. (1997) The Geochemistry of Natural Waters. London: Prentice-Hall Krauskopf, K.B, Bird D.K. (1995) Introduction to Geochemistry. USA: McGraw-Hill Howard A.G. (1998) Aquatic Environmental Chemistry. Oxford: Science Publications Garrels, R. M., and J. C.Christ. (1965). Solutions, minerals, and equilibria. San Francisco: Freeman, Cooper. Web Resouces: www.reference.com

Friday, October 25, 2019

Short Story Essay -- Papers

Short Story Two paper bags wrestle in the middle of the dusty road; the weary and fading sun beats down on the onlookers, a cloud of smoke rose above them. Old men sit on small tables and played cards outside their family owned shops smiling politely at passers by. Old ladies walk steadily down the street, looking up to the heavens with contempt as it started to rain. An army of umbrellas stand to attention while their owners run as fast as their legs will allow them, down the sidewalk. The raindrops scream down like missiles released from a flying bomber, exploding into a thousand pieces on impact with the floor. The old men at their tables scramble for cover, their cards lay strewn across the playing surface. A man with a cigarette above his right ear and tattoos covering his bare arms bends over and turns up the volume on the stereo on the steps leading up to the front door, as though in a trance the group resting on the stairs all nod their heads to the beat. An attractive woman with swirling brown eyes and runs up the street with her coat over her chocolaty brown flowing hair, but stops in mid-step to turn around, the group, now standing under the door arch to escape the cascading rain, all turn their necks round to look down the bottom of the road. A tall sinister looking man with a hood covering his head rides a bicycle held together with bits of peeling sticky tape down the middle of the flooded road. Suddenly he slams on his rusted brakes and swings the bike round, so he can also look down the road. The b... ... I was allowed to attend my cousin's funeral, even though I was in custody the whole time. But something was said at the funeral, which never left me. Carmella, in all black stood at the front of a group of large, well dressed Italians, all in a sombre mood. She cleared her throat, and with tears streaming down her face, told me a story I will never forget. "In the vast deep blue sea, there was a wave. This wave was a young wave and did not care for much except for cruising through the water. One day, the young wave looked over the heads of the older waves in front and saw them all crashing on the shore. He started to get frightened, until and older wave in front of him turned around and said "I know your trouble young one, you spent so much time being a wave. You forgot your just part of the ocean"". Short Story Essay -- Papers Short Story Two paper bags wrestle in the middle of the dusty road; the weary and fading sun beats down on the onlookers, a cloud of smoke rose above them. Old men sit on small tables and played cards outside their family owned shops smiling politely at passers by. Old ladies walk steadily down the street, looking up to the heavens with contempt as it started to rain. An army of umbrellas stand to attention while their owners run as fast as their legs will allow them, down the sidewalk. The raindrops scream down like missiles released from a flying bomber, exploding into a thousand pieces on impact with the floor. The old men at their tables scramble for cover, their cards lay strewn across the playing surface. A man with a cigarette above his right ear and tattoos covering his bare arms bends over and turns up the volume on the stereo on the steps leading up to the front door, as though in a trance the group resting on the stairs all nod their heads to the beat. An attractive woman with swirling brown eyes and runs up the street with her coat over her chocolaty brown flowing hair, but stops in mid-step to turn around, the group, now standing under the door arch to escape the cascading rain, all turn their necks round to look down the bottom of the road. A tall sinister looking man with a hood covering his head rides a bicycle held together with bits of peeling sticky tape down the middle of the flooded road. Suddenly he slams on his rusted brakes and swings the bike round, so he can also look down the road. The b... ... I was allowed to attend my cousin's funeral, even though I was in custody the whole time. But something was said at the funeral, which never left me. Carmella, in all black stood at the front of a group of large, well dressed Italians, all in a sombre mood. She cleared her throat, and with tears streaming down her face, told me a story I will never forget. "In the vast deep blue sea, there was a wave. This wave was a young wave and did not care for much except for cruising through the water. One day, the young wave looked over the heads of the older waves in front and saw them all crashing on the shore. He started to get frightened, until and older wave in front of him turned around and said "I know your trouble young one, you spent so much time being a wave. You forgot your just part of the ocean"".

Thursday, October 24, 2019

Bread Givers

In this thesis paper I will be analyzing one of the most admired ‘Coming-of-the-Age’ novels, Bread Givers, written by Anzia Yezierska. This is a story of the clashes that every immigrant will have to endure – the invisible interior clashes and, as a direct consequence of them, the visible exterior conflicts. The story revolves around such cultural intricacies that, after completing the reading, it will engage us in a captivating debate on the very psychological infrastructure of human beings and the culture on which it is built.I will subsequently prove that this captivating debate will lead us to one final conclusion – which is the central argument of this work – stated as above in the thesis title. } The fact that America has more number of immigrants than any other part of the world combined, speaks volumes about the kind of peculiarity with which it attracts millions of people from across the globe. In fact throughout the history of America we ca n observe that the waves of immigrants are closely associated with the evolution of this country from the States of America to the United States of America.Since Bread Givers is a semi-autobiographical novel in nature, it becomes imperative that this paper begins the analysis from the author herself. Anzia Yezierska was born in Poland, sometime between 1880 and 1885. Her father was a religious scholar (Talmudic), and the large family, there were eight siblings to Anzia, was supported by the labors of her mother. This Yiddish family migrated to New York around 1890 taking a cue from Anzia’s elder brother Meyer who had migrated to America a few years before and had changed his name to Max Mayer.Here the family changes its family name to Mayer and the young Anzia becomes Hattie Mayer. But later as she grows mature, in her late twenties, she sheds this fictitious name and re-possesses her original name and retains it throughout her life in America. What transpires in her life fro m now on forms the fundamental premise of this novel. Anzia tells the story through the main character Sara Smolinsky. She has three sisters: Bessie, Fania, and Mashah; Shenah is Sara’s mother and Moses (also called Reb Smolinsky) her father – an idle man who spends time by reading Jewish religious/traditional books.Strained Parent-Child Relationships: Immigration Induced or Unfinished Business? The portrayal of strained relationships between parents and their children is one theme of this novel which must be paid due attention and diligent dissection since there exist a number of instances which make it esoteric to understand as to what causes what effect. In the novel the family head, Mr. Reb Smolinsky, is an idle man who never earns livelihood for his children and his wife Mrs. Smolinsky (Shenah) is a truly orthodox and docile woman who is in complete trepidation of her husband’s holy knowledge.In between such parents we find these four daughters struggling e very second of their life to attain happiness and to lead an independent life. Sara is un-equivocal about the harsh constraints that her father has placed on her elder sisters (and later on herself) and how ‘religiously’ he had crushed their dreams, and made them work harder and harder. The novel opens with a grim scene which Sara narrates thus: â€Å"I HAD just begun to peel the potatoes for dinner when my oldest sister Bessie came in, her eyes far away and very tired.She dropped on the bench by the sink and turned her head to the wall. One look at her, and I knew she had not yet found work. I went on peeling the potatoes, but I no more knew what my hands were doing. I felt only the dark hurt of her weary eyes. † (Anzia Yezierska; Bread Givers; Chapter I: Hester Street; Page 1) Even though it is quite convenient to assert that the immigration’s uprooting effects and impacts as the reasons behind such strained parent-children relations, but I do not agree with this.Justifications for my dissent galore through the length and the breadth of the novel. For example consider the instances of Bessie and Mashah’s romantic aspirations and how her father destroys them without even paying slightest of slight respect to the innocent desires and the natural right of an individual. Read what a downhearted and flabbergasted Bessie says: â€Å"I know I’m a fool. But I cannot help it. I haven’t the courage to live for myself. My own life is knocked out of me. No wonder Father called me the burden bearer†.(Anzia Yezierska; Bread Givers; Chapter-III: The Burden Bearer; Page 52, 53). As a consequence of these broken love affairs and their subsequent failed marriages (arranged by their father Mr. Smolinsky), these women suffer the bearings all along their life. Now, what’s the role of immigration here? Mr. Smolinsky would have confiscated his daughters in Poland as well because it is precisely in the pursuit of those s acred Jewish scriptures for which he devoted his life not even bothering to earn a livelihood for his family and then forcing his daughters to earn for him.Therefore, rather than the impact of immigration, it is the ‘unfinished businesses’ (psychologically) which strain the relationship between the children and their parents. Sara’s Conflicts – Culture of America & Shtetl at the Turn of the 20th Century: The differences between American culture and that of the Shtetl at the turn of 20th century help us to understand the conflicts between Sara and her father Mr. Smolinsky. While Mr. Smolinsky is a representative of old, orthodox genus, Sara belongs to the new, liberal kind of genre.Her father believes in the rule of the Jewish divine scriptures, but Sara discards his concerns for store decisions with utter disdain. She opposes him for his every authoritarian decisions and the ruthless way in which he used to enforce his thoughts and beliefs onto his daughte rs. Deeply immersed in his world of the exploration of Torah, Mr. Smolinsky contentiously disregards his outer world – a practical world of joys and sorrows. When Sara rejects the marriage proposal with Mr. Max Goldstein, the words in which her father Mr. Smolinsky slates her confirm his conformist view about life.He says: â€Å"It says in the Torah: What’s a woman without a man? Less than nothing – A blotted out existence. No life on earth and no hope in heaven. † (Anzia Yezierska; Bread Givers; Chapter-XV: On and On – Alone; Page 202). In deep contrast to such Jewish outlandish beliefs, the dawn of 20th century brought ‘classical liberalism’ with it which heralded the individual liberty as the ideal upon which the societies and governments must thrive. Sara clearly acts as a fitting envoy of this liberal living. These conflicts can be traced to the Shtetl Culture and the historical importance of them for Jews.Joshua Rothenberg says: â€Å"I am, of course, suggesting that the larger Jewish communities and not the shtetlekh were in all periods the real centers of Jewish culture in Eastern Europe. It is relatively simple to classify the Jewish communities which became centers of Jewish culture: they were called Ir eo-Eim im Be-Yisroel (Town and Mother in Israel), and were so designated in documents and writings of the respective periods of history. The term â€Å"shtetl culture† is therefore used incorrectly; the correct term should be â€Å"Eastern European Jewish culture.† (â€Å"Demythologizing the Shtetl† in Midstream (March 1981): 25-31). These words differentiate between the absolute nature of Shtetl Culture and its influence on the Jewish families. However, the up rise of liberalism in the US ensured that individual rights remain the prime concern for the society. Mr. Smolinsky's Personality Traits/Values and Sara’s Quandaries: An interesting element of the novel is that despite being a loud opponent of her father’s beliefs, towards the end of the novel Sara starts feeling in a parallel direction as regards to his thoughts.When she understands that she can’t be completely happy unless she finds a man, Sara equates this state of hers with what her father had told her when she declined to marry Mr. Goldstein. By the time Sara reaches a stage in life when everything she had dreamt has come true, she realizes that her once sturdy father has become fragile. Her mother is on the deathbed and she has one last wish that Sara should take care of her father who is alone and weak. By this time Sara has fallen in love with Hugo Seelig – a school principal.The internal conflict of Sara makes her feel the guilt of failing her mother in life and this guilt brings about a major shift in her thoughts when she decides to take care of her once despotic father. It seems as though she has reached the point from where she started her voyage towards finding her own identity and freedom. She says in the last line of the novel: I felt the shadow still there, over me. It wasn’t just my father, but the generations who made my father whose weight was still upon me†. (Anzia Yezierska; Bread Givers; Chapter-XXI: Man Born of Woman; Page 281).Hence the psychological quandaries of Sara propel her towards that state where she discovers, rather unwillingly, that she carries the same kind of flame which had kept her father aloof and immersed in exploring the Torah. Eventually, Sara realizes that her reconciliation with her father completes the unfinished business of the relation between a father and a daughter. We finally conclude that immigration has complex and deep cultural impacts and these impacts can’t be substituted by instant transition into the new culture. As we have seen in Sara’s life, she attained the state of completeness only after reconciling with her father.In other words reuniting with her past culture, and only in that she found solace of her life, of all her rebellions and her adventures of life. With this point, it follows that my thesis statement declared above stands proven right. Works Cited Anzia Yezierska; Bread Givers; Chapter I: Hester Street; Page 1 Anzia Yezierska; Bread Givers; Chapter-III: The Burden Bearer; Page 52, 53 Anzia Yezierska; Bread Givers; Chapter-XV: On and On – Alone; Page 202 Joshua Rothenberg; â€Å"Demythologizing the Shtetl† in Midstream (March 1981): 25-31 Anzia Yezierska; Bread Givers; Chapter-XXI: Man Born of Woman; Page 281

Wednesday, October 23, 2019

Berny Madoff’s Ponzi scheme

Globalization has necessitated the need to develop a code of ethics for different professions, due to the need to streamline operations across the globe. The accounting profession is one of these professions which is regulated by the code of ethics. The major purpose it serves in this profession is to prevent misconduct of accounting professionals, and develop a standard way of presenting accounting information. However, despite the presence of these regulations, serious scandals such as fraud still occur in many companies. There has been an increase in financial scandals in various US companies, and most of them can be traced to lack of controls and disregard for the code of ethics. The code of ethics has been ignored by many professionals, a fact which has led to the emergence of these scandals. The Berny Madoff ponzi scheme is one such scandal, which has caused huge losses to various banks and other institutions. The paper will discuss this scandal in relation to the accounting code of ethics, and their role in preventing such scandals. Berny Madoff ponzi scheme. Bernard Madoff masterminded what may be the largest stock fraud in history committed by an individual. He confessed to having masterminded a ponzi scheme, through his firm Madoff Securities, which led to losses amounting to over $50 billion (Zambito and Smith 2008). A ponzi scheme is a fraud which involves payment to investors, out of funds received from previous investors, rather than profits. Madoff used a strategy of investment called the split-strike strategy. It involved purchasing stocks, and simultaneously purchasing options, to guard against losses, and these were known as ‘puts'. In case the cost of the ‘puts' went down, Madoff would trade in ‘calls', which involved trading these stocks to buyers who aimed at profiting from small gains. This strategy ensured that he made small profits in cases where shares appreciated in value, after numerous trades. However, with time, some financial analysts began questioning the profits that Bernard made from these transactions. They were concerned that his methods of investment were incapable of earning the level of profits he enjoyed, and recommended an investigation on his activities (Henriques A1). In fact, Madoff Securities were investigated for over eight times by the regulatory bodies. The investigations did not find major problems, since they were not looking at the in-depth operations of the firm. Some analysts actually suspected that it was a ponzi scheme way before it became clear to investigators. They questioned the use of an audit firm with only one auditor and accountant. They also questioned the unusual strategy which involved avoiding disclosure of SEC holdings, through selling them for cash after each period. In the beginning of 2008, the market downturn revealed that Madoff Securities were in fact dealing in a ponzi scheme (Naidu 2008). This was as a result of several requests by investors to withdraw their money, which amounted to $7 billion, and Madoff could not honor their requests. He was forced to confess the truth to his sons, who reported him to the authorities. He was subsequently indicted in December last year. Role of strict standards in the accounting profession. The accounting profession requires ethical guidelines which are used by both the accounting professionals and their clients (Carey and the American Institute of Certified Public Accountants 1-5). The strict standards are beneficial to all stakeholders in a business. We will analyze the role of these ethical standards according to various stakeholders. Accountants. In these modern times, globalization has transversed boundaries and connected the world. This has led to the emergence of multi-nationals, with branches in different countries. Since the parent company has to standardize its accounting reports across several branches, it is necessary to present a global standardized way of preparing and presenting accounting reports to stakeholders. Examples of accounting standards are the IFRS and GAAP accounting standards. This is one purpose that accounting ethics serve, and it enables companies to easily compare their performance with others. Accounting ethics also helps accountants to maintain integrity and professionalism in their profession so that it may remain respectable and profitable. Ethical standards such as professional competence, objectivity and confidentiality help the accountants to prepare accurate and complete financial reports. Flouting these standards leads to consequences such as de-registration from the professional body, suspension of the practicing license, criminal liability among other consequences. Madoff flouted these principles through committing fraud, a situation which led to criminal proceedings being preferred against him. He now faced the possibility of spending a long time in jail, as well as paying heavy fines. Investors. Investors require knowledge about market trends and stock movements before making investment decisions, in order to get favorable returns on their investment. After investing in a company, investors are very interested in knowing the performance of the company in order to make investment decisions. In order to facilitate this, it is important to prepare accurate financial statements which enable investors to make proper adjustments in investment. The accounting code of ethics helps in achieving this purpose through enabling accountants present the true state of affairs of a company. In the case of Madoff Securities, the disregard of the code of ethics has led to the apparent loss of over $40 billion by investors who include companies, banks and individuals. Some investors, such as Martin Roseman who lend Madoff $10 million, have sued him in order to get back money they are owed. Financiers. Before a company can receive a loan from a financier such as lending institutions, there are various aspects which are analyzed. One aspect is the financial performance of the company. If a firm performs financially well, then the financiers are confident that they will be paid back, with minimal risks. However, firms which perform poorly have higher chances of defaulting on payments and are less likely to receive loans from financial institutions. As a result of this, firms may be tempted to misrepresent their financial position in order to obtain financing. Madoff Securities can be said to be one firm which engaged in this practice, since the firm could not survive without additional funds from new investors, in line with operations of a ponzi scheme. The code of conduct comes in, in such a case, to discourage these practices. Accounting principles such as prudence requires that firms do not understate their expenses or overstate their assets, in contrast to operations of ponzi schemes. This is beneficial to financial institutions since it enables them to finance companies with minimal risk. Accounting principles responsible for Madoff Securities collapse. Several accounting principles which were broken, were responsible for the financial collapse of Madoff Securities. One principle, prudence, requires that accountants anticipate losses and make provisions for them early enough (Kwok 30-38). It also requires accountants not to overstate the value of their assets (Marriott et. al. 221-223). Madoff Securities did not provide for the losses attributable to fraud, and actually concealed them over several years, through the use of subsequent investor deposits. When they were finally revealed several stakeholders were affected, among them some charitable organizations which had to close down due to reliance on this firm (Storm 2008). According to Warren et. al. (34-35), another principle of accounting is the matching concept. This concept states that expenses which are incurred in the course of generating revenue should be recognized during this period. This is done to ensure that comparison between revenues and expenses of a similar accounting period can be achieved (Eskew and Jensen 40-42). This is very important in making business decisions. In the case of Madoff Securities, expenses which the company incurred were matched with future revenues in order to conceal the fraud. This means that the accountants did not follow the matching concept, which was responsible for the accrual of huge expenses over the years. Accounting standards require that the accountants present the true state of affairs of a company. Misrepresentation of the state of affairs is a violation of these standards. Madoff Securities misrepresented the financial position of the company, presenting it as a profitable firm, yet it had significant liabilities. This misrepresentation attracted new investors, which led to the company owing over $50 billion to investors at the time of collapse. Conclusion and recommendation. Bernard Madoff's ponzi scheme has been seen to have affected very many local and international investors. The ignorance of the code of ethics and accounting principles that have been discussed was a major factor which caused this scandal. The code of ethics in accounting helps to protect the interests of all stakeholders of a company. It also makes it easier for companies to compare performance, due to standardization of accounting report preparations and presentation. Madoff forgot one fact about ponzi schemes; they eventually collapse due to the inability to handle sudden withdrawals by investors. The economic meltdown played a role in exposing this scheme. It is important that the role of the market regulators with regards to the scheme be thoroughly investigated, since several warnings were given prior to detection of the scandal. If the authorities had acted sooner, the loss would have been lower than it currently is. The stock regulatory authorities need to establish measures that deter such practices. One of them would be to scrutinize transactions of companies with the aim of detecting irregular and unethical accounting practices. The next course of action would be to investigate the detected suspicious trends, even if the actions are not entirely illegal. This will minimize the risk of loss attributable to fraud, by investors in the stock market.