USSC Audit Income

USSC Audit Income Case 1.11 United States Surgical Corporation Q3. Prepare common-sized financial statements for USSC for the period 1979-1981. Also compute key liquidity, solvency, activity, and profitability ratios for 1980 and 1981. Given these data, identify what you believe were the high-risk financial statement items for the 1981 USSC audit. U.S. Surgical Corporation Common Size Income Statement 1979-1981 (000s omitted) 1981 % Sales 1980 %Sales 1979 %Sales Net Sales 111,800 100 86,214 100 60,876 100 Costs and Expenses COGS 47,983 43 32,300 37.5 25,659 42.1 Selling, General And Admin. 45,015 40.3 37,740 43.7 23,935 39.3 Interest 5,898 5.2 4,063 4.7 3,403 5.6 98,896 88.5 74,103 85.9 52,997 87.0 Income Before Taxes 12,904 11.5 12,111 14.0 7,879 12.9 Income Taxes 1,120 1.0 4,226 4.9 2,750 4.5 Net Income 11,784 10.5 7,885 9.1 5,129 8.4 U.S. Surgical Corporation Common Size Balance Sheet 1979-1981 (000s omitted) Current Assts 1981 %Assets 1980 %Assets 1979 %Assets Cash 426 .21 1,243 1.04 596 .85 Receivables (net) 36,670 17.7 30,475 25.6 22,557 31.9 Inventories Finished Goods 29,216 14.1 9,860 8.3 5,685 8.1 Work in Process 5,105 2.5 2,667 2.2 1,153 1.6 Raw Materials 20,948 10.1 18,806 15.8 7,365 10.4 55,269 26.7 31,333 26.3 14,203 20.1 Other Current Assets 7,914 3.8 1,567 2.4 1,820 2.6 Total Current Assets 100,279 48.4 64,618 54.3 39,176 55 Assets 1981 %Assets 1980 %Assets 1979 %Assets Property, Plant, Equip Land 2,502 1.2 2,371 2.0 1,027 1.5 Buildings 32,416 15.6 18,511 15.5 13,019 18.5 Molds and Dies 32,082 15.5 15,963 13.4 8,777 12.4 Mach. Equip. 40,227 19.4 23,762 20.0 12,362 17.5 Allowance for Depreciation (14,953) (9,964) (6,340) Other Assets 14,786 7.1 3,842 3.2 2,499 3.5 Total Assets 207,339 119,103 70,520 Liabilities 1981 %Liability/ 1980 %Liability 1979 %Liability Stock.Eq. Stock. Eq. Stock. Eq. Accounts Payable 12,278 5.9 6,951 5.8 6,271 8.9 Notes Payable 1,596 2.3 Income Taxes Payable 1,685 1.4 Current L-T Debt 724 .35 666 .56 401 .57 Accrued Expenses 5,673 2.7 5,130 4.3 5,145 7.3 Long-Term Debt 80,642 38.9 47,569 39.9 33,497 47.5 Deferred Income Tax 7,466 3.6 2,956 2.5 1,384 2.0 Liabilities 1981 %Liability/ 1980 %Liability 1979 %Liability Stock.Eq. Stock. Eq. Stock. Eq. Stockholders Equity Common Stock 1,081 .52 930 .78 379 .54 Add. Paid-in Capital 72,594 35.0 34,932 29.3 10,736 15.2 Retained Earnings 32,665 15.8 20,881 17.5 13,189 18.7 Translation Allowance (1,086) Deferred Compensation- Issue Restricted Stock (4,698) (2,597) (2,078) Total Stock. Equity 100,556 48.5 54,146 45.5 22,226 31.5 Total Liabilities/ Stockholders Equity 207,339 119,103 70,520 Financial Ratios for U.S. Surgical Corporation 1981 1980 Cash Ratio .0228 .0861 Current Ratio 5.37 4.48 Accounts Receivable Turnover 3.33 2.57 Inventory Turnover 1.11 .75 Gross Profit Percent 57% 62% Profit Margin 11.5 14.1 Return on Assets 7.9 7.4 The common sized income statement was prepared to display all items as a percentage of sales. On the income statement we can see that there was a decrease in cost of goods sold from 1979 to 1980. Cost of goods sold went from 42.1% of sales to 37.5% of sales even though net sales increased. This information along with the increase in the current asset inventory account on the balance sheet indicates a significant increase in inventory held by USSC. Another high risk income statement item was the selling, general and administrative expenses. Included in this category of expenses are research and development costs. The amounts of research and development costs reported dropped significantly. In 1980 they were reported at $3,020,000 and dropped to $1,337,000 in 1981. Also the entire category of selling, general and administrative expenses which included these RD costs decreased as a percent of sales from the previous year. The USSC openly admitted to undergoing a large research and devel opment program to create new products and technology in 1981. The major decrease in costs reported for research and development in 1981 should have caused further investigation by the auditing team. The common sized balance sheet was prepared to display each asset as a percentage of total assets. The percentages for the cash and accounts receivable accounts in 1981 decreased significantly from the previous years while the inventory account increased. This indicates a decrease in liquidity of assets which is also supported by the change in the cash ratio from 1980 to 1981. Another high-risk item would have been the other assets account. United States Surgical Corporation included their patents in this other assets account. They were capitalizing costs associated with the legal defense of a patent that should not have been capitalized. There was a significant increase in this account, $3,842,000 in 1980 to $14,786,000 in 1981. Another red flag would be the significant increase in total long term assets. In 1979 long term assets accounted for 45% of total assets, in 1980 it was 45.7% of total assets and in 1981 long term assets accounted for 51.6% of total assets. USSC was capitali zing costs associated with patents that should not have been capitalized, charging inventoriable production to a long-term assets account molds and dies, and extending the useful lives of some assets and therefore understating depreciation. All of these actions would have caused a significant increase in total long-term assets. A more specific high-risk item was the long-term asset molds and dies. This account doubled in 1981 from the previous year; from $15,963,000 to $32,082,000. The SEC investigation later revealed that USSC was in fact capitalizing production costs and charging them to the molds and dies asset account. Financial ratios were also calculated to determine high-risk items. The current ratio for USSC in 1981 is a little high and has increased from the previous year. In 1981 the current ratio indicated that USSC had $5.37 in current assets for every dollar of current liabilities. This high ratio may indicate that United States Surgical Corporation was overstating their assets. The inventory turnover is low at .75 in 1980 and 1.11 in 1981. The auditing team would have wanted to investigate to find out why inventory was accumulating and not turning over as these numbers indicated. By preparing the common size financial statements and ratios we can identify the high-risk items when performing an audit. The major items for United States Surgical Corporation were the reduced research and development costs recognized despite the increase in research for new products, the major increase in the long-term asset account molds and dies and the other assets account. Q5. Regarding the costs incurred for USSC by Barden, identify (a) the evidence Hope collected that supported USSCs claim that the costs involved tooling modifications and (b) the audit evidence that supported the position that the costs were generic production expenses. What do generally accepted auditing standards suggest are the key evaluative criteria that auditors should consider when assessing audit evidence? Given these criteria, do you believe Hope was justified in deciding that the costs in question were for tooling modifications? Why or why not? The evidence that hope collected that supports USSCs claim that the charges in question were in fact for tooling modifications was the General Manager of Lacey Corporation (A division of Barden Corporation) goes back on his previous statement and confirms that the purchase orders and invoices were in fact for tooling modifications. USSC explained their position and said that they had instructed Lacey to make certain tooling changes that would result in improved efficiency in production of USSC products. When the audit team asked to take a tour of the Lacey plant to examine the actual production process the Lacey General Manger informed the audit team that personnel often mistakenly charge tooling jobs to production. There was more evidence that supported the position that the costs in question were just generic production expenses. Initially the audit team did not notice that the assets were being overstated and there was an issue with the classification. It was the company who does work for USSC that admitted that there were issues with some of the purchase orders and invoices. The Lacey general manager informed the auditors that invoices and purchase orders were being reviewed and that they were for general production work and not tooling modifications as USSC had previously stated. The chairman of the board of directors for Barden Corp. reported that an independent investigation by an outside law firm has concluded that the purchase orders and invoices were in fact for general production work and not for tooling modifications. Finally the Senior Vice President and Treasurer for Barden Corporation refused to sign confirmation that $1 million in charges were for tooling modifications on two occ asions. The key criteria for evaluating audit evidence are relevance, reliability and sufficiency. The evidence must be relevant to audit objective. The auditors must use procedures and documents that are relative to the audit objective. The evidence must be reliable, or must be believable and trust worthy. The sufficiency of evidence has to deal with the quantity of evidence obtained. In my opinion Hope was not justified in deciding that the costs were for tooling modifications. There was not sufficient evidence to come to this conclusion, just some complicated explanations from USSC and inaccurate purchase orders and invoices. The evidence was not relevant to the audit objective. The specific products with modifications should have been traced back to their purchase orders. Instead the auditors just took the explanation of these orders from management. Finally the reliability of the evidence was not high, USSC had a lot to lose if it was concluded that they were indeed general production and the General Manger for Lacey had changed his position numerous times. The only reliable evidence was that of the independent law firm that concluded the purchase orders and invoices were not for tooling modifications. References Knapp, Michael C., United States Surgical Corporation Contemporary Auditing. Real Issues Cases. Sixth Edition (2006), 137-146. Arens, R. Randal, M. Beasley, Auditing and Assurance Services. An Integrated Approach. (2008) 175-176.

Billy Budd †Foreshadowing Essay

Foreshadowing – in which a certain image or event may hint at something that becomes more significant later on in the story. Authors often use different literary devices to grab the reader’s attention, or to establish basis for plot development later on in the novel. In Herman Melville’s Billy Budd, Melville uses the literary device of foreshadowing to allow the audience to be aware of Billy’s inevitable fate before the characters in the novel, thus creating a feeling of suspense within the novel. In chapter one, the incident with the Red Whiskers (12) functions as a foreshadowing of Billy’s confrontation with Claggart. This is very similar to what happens later between John Claggart and Billy (58). Melville uses the incident to show that although Billy Budd is a gentle man, unwilling to quarrel, he can become aggressive if provoked. This makes the later incident more believable, since the reader has already seen Billy behaving in this way. The Red Whiskers is similar to Claggart in a number of significant ways. Like Claggart, the Red Whiskers dislikes Billy, and out of sheer envy he â€Å"bestirs† himself to pick a fight with Billy. Melville begins using foreshadowing early in the novel when he describes Billy Budd as a tall handsome sailor that was well adored by mostly all who knew him. Melville makes Billy seems flawless until he informs the audience using straight, matter of fact sentences that Billy has a speech impediment that only seems to rear its ugly head whenever Billy has something of importance to say (17). The fact that Billy’s speech impediment only shows when he has something significant to say helps inform the audience that something of significant importance will happen later on in the novel (57). Billy’s inability to speak during times of emotion will mean that later, he cannot speak the truth and save himself. Vere’s nickname is ironic in a second way, although the narrator does not point this irony out explicitly. The character referred to as â€Å"Starry Vere† in the Marvell poem is a severe disciplinarian (24), whereas Captain Vere is anything but harsh or brutal in his conduct. But while the name seems ironic  at this point in the story, the passage quoted from the poem provides an important piece of foreshadowing. Vere does indeed impose an unexpectedly harsh discipline upon Billy, and his commitment to principle is what prompts him to be severe (60). Without the element of foreshadowing within Billy Budd it seems almost incoherent that the events of the novel would have come together. Melville’s use of foreshadowing allows him to take the audience on an unforgettable journey through the life and troubles of Billy Budd and allows the audience to get a full understanding of the situations leading up to Billy’s tragic end.

Rationalism - Descartes, Spinoza and Leibniz - 1731 Words

Rationalism is the principle that maintains that through reason alone we can gain at least some positive knowledge of the world. The three major rationalists, Rene Descartes, Baruch Spinoza and Gottfried Welhelm Leibniz, used this idea in order to defy skepticism and expose the true nature of reality. However, each philosopher is frequently in disagreement. The idea for ‘God’, and what constitutes substance, matter and reality are the four key structural beliefs that aid each rationalist in the forming of their arguments. Yet, it is these four concepts and the arguments behind them that cause the inconsistency found in rationalism. The idea that reason can provide positive solutions to the various questions put forth is made doubtful†¦show more content†¦So, relatedly, the monad must not only exhibit properties, but contain within itself virtually or potentially all the properties it will exhibit in the future, and also contain the trace of all the properties it did exhibit in the past. In Leibnizs extraordinary phrase, found frequently in his later work, the monad is pregnant with the future and laden with the past (Monadology, p22). All these properties are folded up within the monad, and they unfold when and as they have sufficient reason to do so. (Monadology p61) The network of explanation is indivisible - to divide it would either leave some predicates without a sufficient reason, or merely separate two substances that never belonged together in the first place. Correspondingly, the monad is one, simple and indivisible. Everything we perceive around us, which is a unified being, must be a single monad. Everything else is a composite of many monads. My coffee cup, for example, is made of many monads (an infinite number, actually). In everyday life, we tend to call it a single thing only because the monads all act together. My soul, however, and the soul of every other living thing, is a single monad which controls a composite body. Leibniz thus says that at least for living things we must posit substantial forms, as the principle of the unity of certain living composites. MyShow MoreRelatedKant vs Aristotle1314 Words   |  6 Pagesthings exist. The traditions of Plato and Aristotle have been dubbed rationalism and empiricism respectively. Under these traditions many well known philosophers have formed their own theories of God, existence and the material world. Through these individual theories I will show how each fits into the category of either Rationalist or Imperialist. The Plutonian p hilosophers to be discussed will include Descartes, Spinoza, and Leibniz. 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Antigone Essay - 1759 Words

Antigone It takes a lot of courage to stand up and defend an action or idea that is forbidden by society. This is what Antigone does in Sophocles story Antigone. She clearly disobeys King Creons order that no person should bury Antigones brother, Polynices, which is punishable by penalty of death. In this case, though, is Antigones decision the correct one? Her actions affect many of her other countrymen negatively; they cause problems within the royal family, disagreement among the people and directly relate to the death of three people including her own. By burying her brother Antigone knowingly and willingly went against royal orders and in doing so chooses her own death. She knows as well as anyone in the town that death would†¦show more content†¦It must seem inconceivable to Creon that the gods would ever want a traitor like Polynices buried, let alone with the same ceremony as his brother Eteocles. Creon believes in the gods of the country and he is sure that he is acting in the best interest of Thebes. For if he had decided to bury Polynices it would show him and his country as being week. It would send a message that Thebes is a country that honors its traitors. This could put the country in jeopardy of another attack. One can argue that it is hypocritical for Antigone to walk knowingly into her death when in the previous story Oedipus at Colonus she begged Polynices not to go to war when he knew that he would die fighting Eteocles. Now her sister Ismene is doing the same thing by begging her not to act foolishly. Antigone could have easily prayed for Polynices at her lonesome, and many catastrophes would have been averted. Antigone, however reflecting the stubbornness of her father Oedipus fails to see the flaws in her thinking. 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Personal Statement My Partner Essay - 1647 Words

My partner and I we used our hands to make this experience more enjoyable. But I am certain that no contact would have made this activity very challenging. I seek comfort and trust just by that hold of hand. I used it to guide my speed and the width of my steps that I making. As the blinded and the guided I felt the power of the holding. It created a connection between us to navigate on the campus. When I was blinded, I was using her strengths of pulling and pushing to know how far or how sharp I should turn and move. At some point, we experimented of letting go the hand and use our voices to navigate. It was really more difficult because not only I lost my spatial direction but also I had nothing to grab to and I am a person that use prominently my sense of touch. I love to feel and experience objects and people with my gestures. When I greet a close friend I always welcome them with a big firm hug rather than a handshake or the kisses on the cheek. I feel by hugging it gets a more deepening connection that no other greeting cues can give. It shows affection and care for the person but everyone’s perception is different about hugs because it can be an expression language of more than friends feeling and some will take it too seriously if not too personal. Only a handful of people in my life have mutual hugging greets but the newly friends soon discover that I love giving hugs because it does not take too long for them to know my affectionate side. The voice was anotherShow MoreRelatedEssay on Personal Development Plan: Improving My Relationship1053 Words   |  5 PagesThroughout my whole life I have witnessed how relationships should go, and my parents have always been my primary learning source of communication. It was modeled for me in a healthy way, but also in a negative way sometimes. I catch myself struggling with my reacting behaviors to negative events, and ways of speaking. 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In our personal relationships lying can have a detrimental effect; whether we accept it or not lying and deception affects our communication in our personal relationships as well. â€Å"Deception violates

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Infrastructure such as roads and electricity Is only completed In some areas. What’s a â€Å"growth pole†? An urban center targeted for development of key economic and social infrastructure to promote regional economic development ( roads, electric grids, schools, markets, and medical facilities) Brazil Chapters 13 15 What are the historical, economic, and cultural factors which make Brazier’s Atlantic coastal plain region different from the rest of modern-day Brazil? From where and why did Brazil move its capital to Brasilia in the sass? Strategic reasons: ROI De Jeanine is on the coastline and they wanted to move the capital inland n case of an Invasion. It Is much easier to defend a capital Inland because you have more time to prepare versus a capital that Is on the shore. We will write a custom essay sample on Review sheet or any similar topic only for you Order Now – to Develop the heart of Brazil. Until the construction of Brasilia, there wasn’t anything there. The central region of Brazil was totally undeveloped as the population lived mostly along the coastline. They figure that if they moved the capital inland, people would move there and develop that area. They were proved right! Fact shaped the social economic geography of the region? â€Å"backwoods† lots of drought, rolling hills, mountainous Be able to locate the areas of Brazil in which populations are either mostly European or African (in terms of origins) the majority European population is in the far south Brazier’s recent foreign policy has been to promote a â€Å"polytechnic world† – what does that mean? IA world n which one or two countries cannot dominate global affairs (as was the case during the Cold War). What is the nature of U. S-Brazil relations? Latin American Socio-Economic Development Chapter 16 What’s the difference between Rosters â€Å"Stages of Economic Development† and the Dependency Theory proposed by Latin American economists? Roosts: Says that they are poor because they are not fully integrated into the global economy. Dependency theory: Argues that countries are poor because of how they were integrated into the world economy. Are there any geographic patterns to development in Latin America? If so, what are they? What might be the explanations for these patterns? What’s the difference (in terms of advantages weaknesses) between the â€Å"import- substitution† model of economic development and the â€Å"export-led growth† model? [also discussed in Chapter 18] Import-substitution: a country should attempt to develop as much of its industrial opacity as possible internally, without depending on foreign imports +: creates Jobs, protectionism -: protectionism leads to dynamic inefficiency; domestic producers have no incentive from foreign competitors to reduce costs or improve products; impedes growth through poor allocation of resources; effect on exchange rates harms exports. Export-led growth: a trade and economic policy aiming to speed up the industrialization process of a country by exporting goods for which the nation has a comparative advantage -: less economic diversification; subsidies for specific industries runs a risk of encouraging the wrong industries What are â€Å"the Washington Consensus† and â€Å"structural adjustment plans† and how are they related? A set of free market economic ideas, supported by economists and international organizations, like the MIFF, the World Bank, the EX. and the US; advocates free trade, floating exchange rates, free markets and macroeconomic stability. What is meant by internal regional differentiation (in terms of development)? In particular country are greater than between countries; Mexico and Brazil The Pampas ( Southern Cone) Chapter 17 Where are the Pampas? (be able to locate) Why is Buenos Aries often referred to as the â€Å"Paris of South America†? It’s architecture is influenced by European architecture and rich European heritage In which ways is urban primacy evident in the Southern Cone (Argentina, Chile, Paraguay, Uruguay)? Argentina: Buenos Aries Chile: Santiago Paraguay: Asuncion Uruguay: Montevideo Which technological advancements changed the agricultural economy of the pampas and Argentina in general? What are the physical and human geography factors behind the robust wine industries in Chile and Argentina? Latin America and the Global Economy Chapter 18 What are some of the problems associated with dependency on a few primary commodity exports? How does Chile’s physical geography location provide it comparative advantage in the export of agricultural products? Many countries in South America are dependent on commodities and looking toward â€Å"economic diversification. † In which ways can â€Å"diversification† be understood? Numerous vs.. FETA What is going on here in the competition between these two visions of free trade in the Americas? What is the role of China in the Latin American economic boom of the sass? How does Latin America’s growing middle class further integrate the region into the global economy? The Amazon Basin is what type of physical feature? Which 5 countries have significant land area in the basin? What are some reasons why there is global interest in protecting the Amazon rainforest’s? What are the main drivers of deforestation in the Amazon Basin? What were some of the resource booms of the past which affected natural and human systems in the Amazon? What have been the primary objectives of Brazilian government projects in the Amazon region (e. G. March to the West†, growth poles, road building)? Latin American Diaspora – Chapter 20 What are terms used to describe the Latin American Diaspora in the U. S.? How have these terms caused confusion? Hispanic- most widely used in the eastern US states; Latino- most widely used in the West and Midwest of the US Chicane- a term used by Mexican political activists; lots of Aztec and messiest pride associated with this term Hispanic- used by the Spanish speaking natives of the Upper ROI Grandee Valley in New Mexico and Colorado. Which areas in the U. S. Are home to large Latin American populations – and why? Typically the southwestern US is home to large Mexican populations, Arizona, New Mexico, Texas, California, New York, Florida, Illinois have the largest Hispanic population stretching from Texas to California. They settled in the areas that once used to be a part of Mexico. Mexican workers and immigrants also reached the Midwest in small numbers. Areas with Jobs in agriculture, manufacturing, construction work To which other countries have Latin Americans tended to migrate – and why? Spain, Italy ,UK, Germany, Portugal From Student Presentations Cooling Christian’s presentation – who were the Sandiness and why did the U. S oppose them? Sandiness: a social democratic political party in Nicaragua; the U. S opposed them because they were afraid that they were going to become a Cuban- style communist government allied and Reagan wanted to prevent the spread of Eric Dodson presentation – What were the San Andrea Accords and what did they promise and to whom? San Andrea Accords: Allowed indigenous people to have the right to self-determination of an autonomous government, full access to Justice, representation in politics, increased employment opportunities, and the promotion of culture and education. Mike Kennedy’s presentation – Why does the Quiches language struggle for status domain even in countries such as Bolivia and Peru? The Quiches language has to compete with Spanish language which is seen as a vehicle for upward social mobility. Rural to urban migration has also caused many to stop speaking the language Low prestige of the language and stigma surrounding Quiches also prevents people from speaking the language The domain of the language has been reduced to rural Andean villages and the homes of native speakers, there are few places in public and urban settings where the language is spoken Alice Millard – Why/How might the U. S. Trade embargo on Cuba been seen as a positive situation? It has forced Cuba to become self-reliant and invest in their own healthcare and pharmaceutical industries since it was not allowed to but American medical equipment or use American drug patents. – It also opened up more markets for Cuba to sell its cash crops to since American refused to import their goods. Ron Trumann – What is the Panatela and why is it important? One of the most immense and bio logically rich environments on the planet Wetlands provide countless economic, ecological, cultural, recreational and aesthetic values Concentrated and diverse flora and fauna Cumulative (from Exams 1 2) Why is Latin America considered a region? Which countries in Middle South America are often excluded from the region and why? To what do the terms messiest and mulatto refer? Where were the two main Meridian cultural hearths? What is a cultural hearth? How did the Incas (as well as modern-day Andean peoples) utilize latitudinal conation in food production? What were/are the impacts of the Columbian Exchange? What basic patterns (physical and social) did the Law of the Indies establish in terms f city planning in colonial Spanish America? What was the one fundamental difference between western Europeans and indigenous Americans in their understandings of land and its value? In which ways are haciendas and plantations distinct forms of latitudinal? What are masqueraders and what explains their geographical distribution? masqueraders are manufacturing plants that are typically located near the US-Mexico border. Their close proximity to the border helps reduce transportation cost to send the finished products to the US, which is their biggest consumer. What tectonic process has/is creating the Andes? What cultural and economic role does coca have in the Andean region, especially Bolivia? Why did population projections for Latin America made in the sass end up incorrect? They didn’t take into account the changes in healthcare and the economy. Birth control was introduced to the population which helped to reduce births and population. What makes an Meridian a â€Å"decent† or â€Å"reasonable† person (gent decent or gent De razz ¶n) in the minds of many Latin Americans? The economies of Central American countries traditionally have been dependent on †¦? What is CAFTAN and how has it changed Central American economies? 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Robinson Jeffers Essay Example For Students

Robinson Jeffers Essay On January 10th, 1887, John Robinson Jeffers, most well known as simply Robinson Jeffers, was born outside of Pittsburgh, Pennsylvania. His parents were somewhat of an odd fit. His father, Dr. William Hamilton Jeffers, was an extremely intelligent yet reserved, reclusive person who married a happy upbeat woman who was 23 years younger than himself (Coffin). Despite their age and personality differences, Dr. Jeffers and Annie Robinson Tuttle had a secure marriage. Dr. Jefferss widespread education resulted in a vast knowledge of Latin, Greek, Hebrew, Arabic, and the Old Testament. Dr. Jeffers was eager to pass on his knowledge to Robinson. So, when Robinson was only five years old, Dr. Jeffers began to teach him Greek (Academy of American Poets). Also starting at a young age, Robinson traveled throughout Europe. From age eleven to fifteen, Robinson attended several different European boarding schools: in Zurich, Leipzig, Geneva, Vevey, and Lausanne (Coffin). Though Dr. Jeffers was responsible for Robinsons frequent transfers, his reasoning is unknown. At each school, Jeffers was seen by his peers as reclusive and pensivemuch like his father. In 1903, when Jeffers was 16, he relocated yet another time with his family to Pasadena, California where he enrolled at Occidental College as a junior. Here, Jeffers succeeded immediately and immensely in courses such as biblical literature, Greek, and astronomy. Jeffers natural ambition to learn and his knowledge of numerous languages impressed everyone around him. As a result, Jeffers made life-long friends and took up hikinga hobby that he would enjoy for the rest of his life (Brophy 2). Right after graduating from Occidental College with a BA in literature at age 18, Jeffers enrolled at the University of South California as a literature major (Brophy 2). During his first year at USC, Jeffers met his future wife, Una Call Kuster, who was married o a Los Angeles attorney. In 1906, Jeffers went with his family to live in Europe. At this time, he attended the University of Zurich where he took courses in philosophy, history, Old English, and Spanish poetry. When fall came, Jeffers returned to the University of Southern California as a medical student (Academy of American Poets). Jeffers remained a medical student for three years, a long time considering Jeffers was enrolled in 9 different schools or programs in 13 years. In 1910, Jeffers decided to leave USC and transferred to the University of Washington to study forestry. Though Jeffers only earned a BA in his many years at different universities, he benefited from his diverse education in many aspect of his life. Obviously, his literary and linguistic knowledge improved his poetry. The influence of his medical training persists in the physiological imagery and descriptions that permeate his poetry; while his studies of forestry served him daily . . . as he tended the hundreds of trees that he planted around his house (Butterfield 414). Despite Jeffers frequent changes in location, school, and study, his love for Una Call Kuster did not falter. After meeting Una in 1905, eight years of confusion, emotional torm and struggle, and parental disapproval followed for them until 1913, when Una was divorced, quite unacrimoniously (Butterfield 414). On August 2nd, 1913, Robinson and Una were married. Like Jeffers, Una was diversely educated and intelligent. She earned a masters degree in philosophy and was an expert lecturer on Irish music, architecture, and art, and was an avid reader and a book reviewer for a small California magazine (Brophy Internet). While living in La Jolla for a few months after getting married, Una and Jeffers planned on moving to Lyme Regis, England where Jeffers would pursue a career in riting. But in 1914 they decided against going abroad due to the commencement of World War I and Unas pregnancy. The beginning of the war caused him great angst because he was torn between an idealism that drove him toward enlistment despite domestic ties and the beginning of a philosophical pacifism (Brophy 3). Also very painful for Jeffers was the death of his first daughter, Maeve, one day after she was born (Zaller xiii). .u12711a76e80a6b2a120f9746ba4cbf20 , .u12711a76e80a6b2a120f9746ba4cbf20 .postImageUrl , .u12711a76e80a6b2a120f9746ba4cbf20 .centered-text-area { min-height: 80px; position: relative; } .u12711a76e80a6b2a120f9746ba4cbf20 , .u12711a76e80a6b2a120f9746ba4cbf20:hover , .u12711a76e80a6b2a120f9746ba4cbf20:visited , .u12711a76e80a6b2a120f9746ba4cbf20:active { border:0!important; } .u12711a76e80a6b2a120f9746ba4cbf20 .clearfix:after { content: ""; display: table; clear: both; } .u12711a76e80a6b2a120f9746ba4cbf20 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u12711a76e80a6b2a120f9746ba4cbf20:active , .u12711a76e80a6b2a120f9746ba4cbf20:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u12711a76e80a6b2a120f9746ba4cbf20 .centered-text-area { width: 100%; position: relative ; } .u12711a76e80a6b2a120f9746ba4cbf20 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u12711a76e80a6b2a120f9746ba4cbf20 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u12711a76e80a6b2a120f9746ba4cbf20 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u12711a76e80a6b2a120f9746ba4cbf20:hover .ctaButton { background-color: #34495E!important; } .u12711a76e80a6b2a120f9746ba4cbf20 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u12711a76e80a6b2a120f9746ba4cbf20 .u12711a76e80a6b2a120f9746ba4cbf20-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u12711a76e80a6b2a120f9746ba4cbf20:after { content: ""; display: block; clear: both; } READ: Mark Overman On Creatine EssayIn September of 1914, Una and Jeffers moved to Carmel, California whose rocky, fog-bound coast may have seemed the closest available approximation of England to Jeffers (Zaller 3). Unfortunately their new-found happiness was not to last. On December 20th of 1914, Jefferss father died. Dr. Jefferss death was deeply disquieting to Jeffers who expressed his mourning through poems such as To His Father and The Year of Mourning (Butterfield 415). Right around the time Jeffers published his second book, Californians, Una gave birth to twin boys, Donnan and Garth. When the boys were 3 years old, the Jeffers family bought a piece of land that had a magnificent view of Carmel Bay and Point Lobos. Robinson Jeffers immediately began building a stone cottage by hand using only stones from his land. When the house was finished, Jeffers began constructing what would become a four-tiered, forty-foot tower, five years abuilding, from which he could overlook the Pacific, the coastal landscape south toward the Big Sur, and the night sky filled with brilliant stars (Brophy 4). This tower was very important to his family and influential and evident in his poetry. Though his building projects took several years, Jeffers was constantly writing in the meantime. Jefferss daily schedule, since the early 1920s expansion of Tor House, was unswerving: writing in the mornings, usually in the upper floor of his cottage, and tone work or tree-planting in the afternoons (Brophy 6). After the days work was done, there were awesome sunsets, walks under the constellations, reading by kerosene lamps (electricity came only in 1949), occasional trips to the tower parapet to attune his micro-cosm to the universe of stars and galaxies (Brophy 6). From 1924 to 1938, Jeffers published ten books. Consequently, Jefferss literary reputation skyrocketed in the 1920s crested in the 30s he was voted into the National Institute of Arts and Letters and was awarded with honorary in Humane Letters from Occidental College (Brophy 4, Zaller xiv). In 1941, Jeffers went on a reading and speaking tour paid for by the Library of Congress; he somehow also found time to complete and release Be Angry at the Sun. Three years later, Jeffers was voted into the American Academy of Arts and Letters. This honor was followed by his much-liked remake of Medea which was featured on Broadway in 1947 by the National Theatre (Zaller xiv). Life took a turn for the worse in 1948. On a trip to Ireland with Una, Jeffers nearly died of pleurisy (Brophy 7). That same year, he published The Double Axe which produced a dramatic downturn in his critical reputation (Brophy 5). For several years before it arrived, Jeffers had been predicting and fearing a second World War. His poems in The Double Axe were so harsh and capable of patriotically motivated treason that Random House publishers put a disclaimer on the book in an effort to disassociate themselves from Jeffers views (Butterfield 416). Many of Jefferss poems openly criticized the authority and decisions of world leadersStalin, Roosevelt, and Hitler and the negative events that came as consequences of their choices (Coffin). In addition to a downfall in reputation, Jeffers was disturbed by Unas serious illness in early 1949. Her health continued to disintegrate until she passed away on September 1st of 1950. Above and beyond being a faithful spouse, Una was a forceful, possessive, protective woman and consequently, she had been an immeasurable source of strength to Jeffers (Butterfield 416). After Unas death, Jeffers kept to himself writing a few brief yet profound poems which he organized into a book called Hungerfield and Other Poems which was published in 1954. In the eleven years that Jeffers lived after Unas death, he received the Eunice Tietjens Memorial Prize, the Borestone Mountain Award, the Award of the Academy of American Poets, and the Shelly Memorial Award. .ub86a1825bcdcdf965e44c3a4d7226a72 , .ub86a1825bcdcdf965e44c3a4d7226a72 .postImageUrl , .ub86a1825bcdcdf965e44c3a4d7226a72 .centered-text-area { min-height: 80px; position: relative; } .ub86a1825bcdcdf965e44c3a4d7226a72 , .ub86a1825bcdcdf965e44c3a4d7226a72:hover , .ub86a1825bcdcdf965e44c3a4d7226a72:visited , .ub86a1825bcdcdf965e44c3a4d7226a72:active { border:0!important; } .ub86a1825bcdcdf965e44c3a4d7226a72 .clearfix:after { content: ""; display: table; clear: both; } .ub86a1825bcdcdf965e44c3a4d7226a72 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ub86a1825bcdcdf965e44c3a4d7226a72:active , .ub86a1825bcdcdf965e44c3a4d7226a72:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ub86a1825bcdcdf965e44c3a4d7226a72 .centered-text-area { width: 100%; position: relative ; } .ub86a1825bcdcdf965e44c3a4d7226a72 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ub86a1825bcdcdf965e44c3a4d7226a72 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ub86a1825bcdcdf965e44c3a4d7226a72 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ub86a1825bcdcdf965e44c3a4d7226a72:hover .ctaButton { background-color: #34495E!important; } .ub86a1825bcdcdf965e44c3a4d7226a72 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ub86a1825bcdcdf965e44c3a4d7226a72 .ub86a1825bcdcdf965e44c3a4d7226a72-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ub86a1825bcdcdf965e44c3a4d7226a72:after { content: ""; display: block; clear: both; } READ: Jack Kerouacs On The Road - The Message of On t EssayJeffers took one last trip to Ireland to visit the countryside that Una had loved so much (Zaller xv). After this final excursion, Jeffers stayed at the Tor House and slowly wasted away. Despite his immense sadness, Jeffers did not break the pact he had made early in his career, not to take his own life but to drink it all, even to the dregs (Brophy 7). On January 20th in 1962, Jeffers died at the Tor House. Jeffers was a major poet, uncomfortable, disturbing, savage at times, yet inspiriting and enhancing (Butterfield 439).