Sarbanes Oxley Act Research Paper - 1787 Words

Sarbanes Oxley Act Research Project Brielle Lewis MBA 315 March 6, 2014 I. Abstract The purpose of the Sarbanes-Oxley Act is to protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities law, and for other purposes. (Lander, 2004) The Act created new standards for public companies and accounting firms to abide by. After multiple business failures due to fraudulent activities and embezzlement at companies such as Enron Sarbanes and Oxley recognized a need for the revamping of our financial systems laws, rules and regulations. Thus, the Sarbanes-Oxley Act was born. II. Background/Purpose The Sarbanes Oxley Act was signed into law on July 30, 2002 by then President†¦show more content†¦(Green, 2004) IV. Requirements for Publicly Traded Companies Public companies issuing securities, public accounting firms, and firms providing auditing services whether they are domestic or foreign must comply with Sarbanes-Oxley. (Sarbanes-Oxley Act Section 404, 2002) Additionally, publicly traded companies with a market capitalization greater than $75 million must comply with these new rules. (Don E. Garner, 2008) A company’s management is required to provide an external auditor with all financial statements for the current review period. Upon reviewing these statements the auditor issues a report classified as unqualified, unqualified with explanation, qualified, adverse, or disclaimer based on what they find or do not find. All public companies reports are available on the Securities Exchange Committees website, below is a sample of what this report looks like. You can imagine what a relief this was for investors, to be able to search any company and find statements solidifying their prospective investment. Report of Independent Registered Public Accounting Firm The Board of Directors and Shareholders of McDonald’s Corporation We have audited the accompanying consolidated balance sheets of McDonald’s Corporation as of December 31, 2012 and 2011, and the related consolidated statements of income, comprehensive income, shareholders’ equity, and cash flows for each of the three years in the periodShow MoreRelatedSarbanes-Oxley Act Research Paper1097 Words   |  5 PagesSarbanes-Oxley Act of 2002 Karla Azcue ACC 120-09 Mr. Donald Senior The Sarbanes-Oxley Act of 2002 is one of the most important legislations passed in the 21st century effecting financial practice and corporate governance. This act was passed on July 30, 2002 thanks to Representative Michael Oxley a republican from Ohio and Senator Paul Sarbanes a democrat from Maryland. They both passed two different bills that pertain to the same problem which had to do with corporations auditing accountabilityRead MoreBus 591 Complete Week 5624 Words   |  3 PagesBUS 591 Week 5 Sarbanes-Oxley Act of 2002Methods of Depreciation Sarbanes-Oxley Act of 2002/Methods of Depreciation. Select one of the following topics for your research paper: Research and discuss the Sarbanes-Oxley Act of 2002. Identify key components of the Sarbanes-Oxley Act of 2002, and its primary objective. What are some of the criticisms surrounding the Act? Are there any economic consequences for companies as a result of implementing the Act? Has the Sarbanes-Oxley Act achieved itsRead More Sarbanes Oxley Act of 2004 Essay1713 Words   |  7 PagesSarbanes Oxley Act of 2004 The Sarbanes-Oxley Act of 2002 was signed into law on July 30, 2002 by President Bush. The new law came after major corporate scandals involving Enron, Arthur Anderson, WorldCom. Its goals are to protect investors by improving accuracy of and reliability of corporate disclosures and to restore investor confidence. The law is considered the most important change in securities and corporate law since the New Deal. The act is named after Senator Paul Sarbanes of MarylandRead MoreSarbanes Oxley Act And Its Effect On Businesses1542 Words   |  7 Pagesreasersch paper explores published articles that report on results from research conducted on online (Internet) and offline (non-Internet) relationships and their relationship to the Sarbanes-Oxley Act. In 2002 the Sarbanes-Oxley Act passed by the U.S. Congress to protect shareholders and the general public from accounting errors and fraudulent practices in the enterprise, as well as improve the accuracy of corporate disclosures. With t he research I have done I believe that with the act being acceptedRead MoreSarbanes Oxley Act And Its Effect On Market Liquidity1289 Words   |  6 Pagesseller (Abella, 2016). The Sarbanes Oxley Act in 2002 incentivized institutions to keep more accurate and attainable records of business. The Act being based off of the fraudulent activity of several high profile companies (eg. Enron), was put in place to better monitor and record a companies transactions, improve management style, and promote ethically responsible behavior in the workplace (Keneth, 2015). Our main purpose is to determine whether or not the Sarbanes-Oxley Act had an affect on marketRead MoreThe Sarbanes Oxley Act Of 20021600 Words   |  7 Pages The Sarbanes-Oxley Act of 2002 Sophie Cook Houston Baptist University â€Æ' The Sarbanes-Oxley Act 2002 Introduction In the early 2000s, corporate financial statement fraud was rampant, as companies such as Enron and WorldCom used shady accounting practices to inflate their revenues and hide losses. This led to the introduction of the Sarbanes-Oxley Act of 2002, the most extensive form of accounting reform legislation ever passed. It had many consequences for publicly traded companies and publicRead MoreSarbanes Oxley Outline676 Words   |  3 PagesThe Ineffectiveness of the Sarbanes Oxley Act In Corporate Management and Accounting In the early 1990s, a young company named Enron was quickly moving up Fortune magazine’s chart of â€Å"America’s Most Innovative Company.† As the corporate world began to herald Enron as the next global leader in business, a dark secret loomed on the horizon of this great energy company. Aggressive entrepreneurs eager to push the company’s stock price higher and a series of fraudulent accounting procedures involvingRead MoreThe Sarbanes Oxley Act Of 2002 Essay1070 Words   |  5 Pagesof Sarbanes-Oxley Act of 2002. This Act was placed into law to protect the consumer against fraudulent activity by organizations. This paper will provide a brief history of the law and discuss some of the ethical components and social implications on corporations. This research will provide information on how the Sarbanes-Oxley Act affects smaller organizations and how it encourages employees to inform of wrong doings. Brief Synopsis of Sarbanes-Oxley The U.S. Congress passed the Sarbanes-OxleyRead MoreThe Sarbanes Oxley Act Of 20021563 Words   |  7 PagesThe Sarbanes-Oxley Act of 2002 (SOX) was enacted to bring back public trust in markets. Building trust requires ethics within organizations. Through codes of ethics, organizations conduct themselves in a manner that promotes public trust. Through defining a code of ethics, organizations can follow, the market becomes fair for investors to have confidence in the integrity of the disclosures and financial reports given to them. The code of ethics includes the promotion of honest and ethical conductRead MoreThe Sarbanes Oxley Act Of 20021525 Words   |  7 Pagesthe Sarbanes-Oxley Act of 2002 (Cheeseman, 2013). Congress ordered the Sarbanes-Oxley Act of 2002 (SOX Act) to shield customers from the fraudulent exercises of significant partnerships. This paper will give a brief history of the SOX Act, portray how it will shield general society from fraud inside of partnerships, and give a presumption to the viability of the capacity of the demonstration to shield purchasers from future frauds. History of the SOX Act Congress established the Sarbanes-Oxley Act

During the Civil Rights Movement era there were many...

During the Civil Rights Movement era; there were many prominent figures and parties that challenged the nation to change societys views on racism. No other group challenged the accepted standards as much as the Freedom Riders. The Freedom Riders impact on political and social views influenced a drastic shift in the behaviors and thought of the Southern states. Many aspects of the Freedom Rides were influenced by the Journey of Reconciliation. The Journey of Reconciliation was comprised of a wide array of Caucasian and African American men of all occupations, including musicians, lawyers, clergy men and various other influential positions. The Journey of Reconciliations main purpose was to bring attention to the racial discrimination†¦show more content†¦The CORE sent a group which was composed of six Caucasian and seven African American men who volunteered to participate in events that would change the way society regarded African American people. In May, the group of men started riding buses which traveled through Virginia, North and South Carolina, Georgia, Alabama and Mississippi and planned to arrive in New Orleans on Wednesday, May 7. They planned on sitting in the white section of buses, using white-only restrooms and sitting at white-only tables in restaurants. The volunteers knew that they will get beaten, arrested and maybe killed, but they did not fear those repercussions, because they believed in the purpose of ending segregation in interstate travel. The Freedom Rides garnered the attention of the whole nation with its non-violent means. Even though the Freedom Riders met with violent acts against them, they continued their journey without ever physically fighting back. During their ride through Alabama, the Ku Klux Klan (KKK) teamed up with Police Sergeant Tom Cook in their efforts to end the Rides. Together, they planned an attack by slashing the tires of the buses. The KKK-led mob forced the bus to stop several miles outside of town and then firebombed it. Luckily, the Freedom Riders escaped the bus but they were badly hurt and wounded by the mob. The second bus traveled to Birmingham, Alabama, that day, and those riders were also beaten by anShow MoreRelatedEssay about America and Post World War II Era: New Left Versus Right2119 Words   |  9 PagesPost-World War II Era: New Left vs. Right The challenge to a variety of political and social issues distinctly characterizes the post World War II (WWII) era, from the mid 1940’s through the 1970’s, in the United States. These issues included African-American civil rights, women’s rights, the threat of Communism, and America’s continuous war effort by entering the Cold War immediately after the end to WWII. 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Examine critically the GLA proposal to introduce congestion charging Free Essays

Traffic congestion has been a major problem for many of the cities in the UK and nowhere more than in the central of the largest UK city and capital London. It is known that 50% of drivers’ time going though central London is spent in queues and at peak times and that times of high amounts of traffic average speeds of vehicles are under 10 miles per hour (Transport for London, 2001, Congestion Charging: Introduction). It has been a key issue for the transport authorities for some time and many efforts have been aimed at levelling this problem. We will write a custom essay sample on Examine critically the GLA proposal to introduce congestion charging or any similar topic only for you Order Now The GLA (Greater London Authority), and in particular the Mayor of London, Ken Livingstone, has now decided to confront this problem head on and has issued a congestion charging scheme for central London. The charge is set to come into place on the 17th February 2003. The congestion charging scheme is intended to reduce the amount of motorists taking unnecessary trips through the centre if London, and to make them think of using public transport where possible. There will be a charge of i5 for drivers who still wish to go through central London. The charge will occur on weekdays between the hours of 7am and 6. 30pm, there will be no charge on weekends and public holidays, the fee of i5 will be at a flat daily rate with no limit on the number of times motorists go through the charging zone. The fee can either be paid on the day or in advance, with passes to the zone available on a weekly, monthly and yearly basis (TfL, 2001, Congestion Charging: How the scheme will work? ) Not everyone has to pay the charge; there are a number of discounts and exemptions as part of the scheme. Residents who live within the charging zone will receive a 90% discount; providing they can give appropriate verification that they do in fact own the vehicle, they will then be subject to a i10 administration charge to register with the TfL. Disabled badge holder will receive a 100% discount but they will have to register and pay the i10 fee. Others receiving a 100% discount are certain NHS vehicles and firefighters’ operational vehicles. There are also a number of exemptions from the charge, which do not have to register with TfL either. These are motorbikes, Black cabs and mini-cabs. Also exempt from the charge are Emergency Service vehicles, NHS vehicles exempt from vehicle excise duties, buses and coaches. There are a number of other types of vehicles that are exempt or receive a 100% discount for the charge (TfL, 2001, Congestion Charging: Who will pay? ). They’re will be a fine for the registered keeper of any vehicle which has been caught in the charging zone without having paid the charge will be penalised by the amount of i80, this will go down to i40 for payment within the week, or it will rise to i120 if the fine is not paid on time. However, motorists will be able to pay the charge at the normal rate of i5 before 10pm on the day and at a rate of i10 from 10pm till midnight (TfL, 2001, Congestion Charging: Penalties). The scheme will be enforced by a number of powerful and highly technological camera’s which will be situated a in and around the congestion charging zone. There is an initial set up budget of i200 million, and i100 million worth of traffic management measures. The scheme is set to raise around i130 million a year, which is by law, should all be spent on transport improvements within Greater London. After rounds of public consultation over a ten-week period starting in July 2001, the London Mayor has decided to go ahead with the proposed scheme, and without any glitches should go ahead on the 17th February 2003 (TfL, 2001,Congestion Charging: Fact Sheets: Basic proposals of the central London scheme). The scheme itself has many benefits along with drawbacks to road users, residents, businesses motorists and the environment. All of these will be affected and care and consideration should be taken when considering the significance of the charge on the various groups. The largest and foremost benefit of the scheme would be the reduced amounts of congestion in the key zone, i. e. Central London. Even though there are many motorists who consider their trips through central London vital, there will be a number of motorists who will avoid the zone during the charging hours, because they do not need to make that trip. The estimated level of reduction in vehicles passing inside the zone would be 10-15%, with a 20-30% reduction in the in the levels of congestion. This would then aid in the speeding up of traffic, which is estimated to increase by 10-15% (TfL, 2001, congestion charging- benefits). The levels of traffic now cause negative externalities, where Marginal Social Costs (MSC), public costs, is greater than Marginal Private Costs (MPC), costs to the individual. The motorists only take into account the cost of petrol and time taken for the trip, MPC. This does not take in to account the levels of pollution, noise and other people’s time that their vehicle is effecting, MSC. With the charge leading to the above levels of reduced traffic the size of the externality is reduced as the individual driver is bearing more of the cost. The charge that the Tfl have brought in is in relation to the size of the externality caused by the driver therefore getting closer to the social optimum in road use and traffic congestion. Traffic congestion in London being at its worst ever is also costing industry in and around greater London millions of pounds every year. In a study Alan Griffiths Stuart Wall (2001), estimate that if traffic were reduced then London’s economy would be better off by i1m a day. This would be a major boost for a city that at the moment looks unattractive and is sometimes over looked in favour of other cities because of the traffic congestion and the additional costs to business because of it. The scheme would also improve business efficiency and reduce the time employees and deliverers spend on the roads, and would spend less on fuel consumption (Greens on the GLA, 2001). The TfL expect the scheme to raise around i130 million a year, with a ten year investment plan to plough it all in to transport improvements. This would no doubt improve public transport, namely buses and the underground, in many areas with improved and new routes planned and an increase in the number of buses and trains. There are investments planned in all areas in public transport, including implementing more safety regulations (TfL, 2001, Congestion Charging: Public Transport Improvements). This all has to occur fairly swiftly as the demand for the use of public transport will be stretched. The congestion charging scheme also has many consequences to it. With the reduction in congestion in the charging zone, there will be an obvious increase in traffic around the surrounding areas of the zone. The TfL are expecting there to be a 5% increase in traffic levels on orbital routes. This would raise the externalities, and the difference between MPC and MPC will increase. There is also an issue of this being like just another tax and being regressive in its cause, therefore benefiting the rich and adversely affecting the poor. The rich will be able to pay the tax with no qualms, and will actually benefit from paying it as the people less able to pay the tax will be forced, not to drive in the zone. How to cite Examine critically the GLA proposal to introduce congestion charging, Papers

Preludes and Modernism Essay Example For Students

Preludes and Modernism Essay Modernism is a terminology given by historians to literature movement around late nineteenth century. It is a movement in the arts which purpose is to produce art different traditional forms. Its literature aim is to criticize problems of their world. They use specific characteristics implicitly and explicitly; implicitly to send messages to each other or to educated people in authority or explicitly to influence public opinions. â€Å"We are talking about two chronologies. One is the sequence of texts; the other is the sequence of intellectual movements. Such as feminism or such as Marxism which change the way we read texts.† (Armstrong). One of the most influential modernist writers is Thomas Stearns Eliot. His one of many poems Preludes is a direct and indirect criticism to his society. I will discuss in the following paragraphs how structuralism, Marxism, feminism approaches are found in the poem and how historical background of the poem can add more understanding of moder nism. First, in the Preludes written by T.S. Eliot, structuralism can be easily identified as a main characteristic of modernism. First, verses have different length. â€Å"Six o’clock† (Eliot 9) consists of only two words, it is incomplete sentence structure and the rest of the verses consist between three and eight words. Second, parts are not equally divided whether equally in stanzas number or equally in verses number. For example, the first part is made of two stanzas, the second part made of two stanzas, the third part made of one stanzas and the fourth part made of three stanzas. The stanzas number one is formed by twelve verses, the second stanzas is constructed of one verse, the third and the fourth are formed of five verses. The fifth stanzas is of fifth teen verses, the six is of nine verses, the seventh made of four verses and the last one is made of three verses. Third, there is no fixed rhyme. From the beginning, the end of the first verse ends with â€Å"ownâ €  (Eliot 9) with no pair of it. It may rhyme but not much, like â€Å"ays† and â€Å"ays† (Eliot 9). Fourth, the poem has no fixed rhyme scheme. Perhaps it is intended by Eliot to show an unrhymed scheme which reflects the daily routine of characters and their chaotic life. Fifth, at the beginning, the point of view is omniscient. There is no personal pronoun; the speaker opens the poem with a description of scenery but then personal pronoun â€Å"you† (Eliot 10) is mentioned in the third part. Who is â€Å"you† (Eliot 10)? Who is addressed to â€Å"his soul† (Eliot 10)? Later the first personal pronoun emerges in the fourth part and in the seventh stanzas. So this poem breaks the rule of one point of view poem. Sixth, ‘Disembodied body parts form is used by T.S. Eliot to highlight the effect of city life that caused mentally and physically disability to people. Seventh, Senses like Smell, taste, sight, touch, sound make the city alive in the following excerpt: â€Å"The burnt out ends of smoky days And now a gusty shower wraps The grimy scraps Of withered leaves about your feet And newspapers from vacant lots; The showers beat On broken blind ¬Ã‚ ¬s and chimney-pots† (Eliot 9). Eighth, we have many figurative speech used in this poem. Images are plenty in the poem. â€Å"’Preludes’ is strikingly imagistic, which perhaps isn’t surprising since each section evokes a scene and situation for the reader, visually, to imagine† (Martin 28). In the following excerpt â€Å"The thousand sordid images / Of which your soul was constituted† (Eliot 10), an image is used to show how city life makes the soul of woman sinful. â€Å"The images of â€Å"yellow soles† at the end of III and â€Å"his soul† in the first line of IV provide an ironic juxtaposition of the sordid and the spiritual, an apparent movement from the shabby and sensual to the profound.† (Hanlon 104-106) Binary opposition like â€Å"lighting† and â€Å"evening†, â€Å"morning† and â€Å"evening†, â€Å"night† and â€Å"light† (Eliot 9-10) shows a description of a street in different time at which different eve nts occurred. In â€Å"One thinks of all the hands / That are raising dingy shades / In a thousand furnished rooms.† (Eliot 9) Repetition is used to assure the meaningless of characters’ life like â€Å"vacant lots† (Eliot 9,11), â€Å"newspapers† (Eliot 9-10),word â€Å"certainty† in â€Å"certain certainties† (Eliot 10) and the most recurred word of the poem is the word â€Å"street†(Eliot 9-10); five times the word â€Å"street† is repeated. It focuses on that part of the city and nothing else and the urban part where working class mostly lives. Alliteration of the ‘s’ in â€Å"With smell of steaks in passageways.† (Eliot 9) used to create the sound of heavy labouring. ¬Ã‚ ¬Ã‚ ¬Ã‚ ¬Ã‚ ¬ Metaphor is used in â€Å"The burnt-out ends of smoky days† (Eliot 9) to show that all characters’ life is fading away like smoky days. Finally, personification make â€Å"shower wraps† (Eliot 9), â €Å"evening settles down† (Eliot 9), â€Å"light crept up† (Eliot 10), â€Å"morning comes to consciousness† (Eliot 9) and â€Å"conscience of a blackened street† (Eliot 10). Second, Marxism approach is applicable in this poem and discusses many themes. The world, as the speaker sees it, is classified into social classes. T.S. Eliot comes from a wealthy family and lives in St Louis, Missouri, America in 1888. He sees two sides of St Louis’ streets. On one of them he writes the â€Å"Prelude†. He is the voice of poor. Since poor people cannot speak, being illiterate, he writes instead of them. He writes how society is at his time. People are socially classified. Each social class has its own street. Poverty theme is the most dominant. Working class lives poorly, rents a flat and drink beer. They used to visit prostitutes to forget their misery life; and at the morning when the sin is done, life resumes its natural flow as if nothing happened. Even the prostitute is doing her business forcefully as if there is no other choice. What about the beggar? Even he is ignored by the very social class who is in his turn ignored by upper social class. W hen does it end this dilemma? One of major themes is pretence. People live double life. At day, they work and drink coffee and at night they play and drink beer. From coffee to beer means from good to bad. From working to people to have workers (prostitutes) working for you. From living a lie at day to living the truth at night. Third, this poem contains a number feminist issues occurred in Eliot’s era. First, women’s sphere is clearly troubling. On one hand we have women who are living in a domestic sphere cooking and taking care of their husbands. And in another hand we have women (prostitutes) who are taking care of husbands of domestic housewives. Ironic isn’t it? It seems women are in both roles caretakers of men. And in both roles, they are suffering whether as housewives of men of a working class or as an entertainment tool for men’s suffering. But who heal women’s wounds? In the first part, it is only mentioned the smell of cooking and not the women. There is no mentioning of women cooking at all. They are confined in their flats. Also, in the second part, they also put on their fake life in the day and pretend that yesterday’s house duty and where their husbands were drinking beer in pubs and at the prostitutes’ cabana did not happen. As if it is a wa y of living. In part three, housewives also share prostitutes’ â€Å"sordid images† (Eliot 10). They imagine their husband with other women, there would be no harder pain. They see their lives in agony knowing exactly the place of their spouses and that there is no escape from this bitter reality. Prostitutes become parts of body â€Å"hair†, â€Å"hands†, â€Å"feet† (Eliot 10), the other parts are useless. In fourth part, perhaps this is the reason why they ignore the beggar in the street knowing that he represent their consciousness. They are aware of their mistakes and need no one to keep remembering them daily. They know that their acts defy the logical and religious believes. Yet again, where is God when you need him? They can find him in the beggar who could represent Christ and see him not as a salvation but as a judgment. In the end, Eliot says to wipe your mouth and smile at time as you are in stocked in this endless vortex, you can only smile as it is society only purpose is to make you weak and unhappy. Fourth, using knowledge of Eliot’s era and how Eliot speaks about problems of his era in the poem, modernism is understood more. â€Å"He was an influential writer, who was one of the first to reject traditional verse forms and language†. (Goldman 3) The poem speaks of events in a single day which begin at â€Å"Six o’clock† (Eliot 9) and ends at â€Å"six o’clock† (Eliot 10). In this poem, Eliot depicts the alienation of working class from the society. One of interpretation of the poem is that an observer looks at a poor city and describes one of its streets and neighbourhoods, in which probably a prostitute is standing on a pavement at a specific time at 6 o’clock afternoon. â€Å"I am not sure that we can say that Eliot ever speaks in his own voice in Four Quartets, and if he does not, then that fact is of great importance.† (Olney and Harold 67-68)Working people lives in small apartments and they are cooking. The weather is windy and rainy, blowing up everything including newspapers and turning the street in a mess. A mystery person arrives by a cab-horse, probably a client for the prostitute. In second part, the observer describes what happens at early morning of a street, smell of beer fills the air. After playing around finished, masquerades shows begin again for the prostitute and her ‘gentle men’. In the third part, the observer addresses the prostitute. He describes what happens in room where the prostitute does her job and where all masquerades is finished and all secrets are revealed in bed. She is living in a hell, mentally and physically. At night, she leaves the world and at day the world comes back. At day she sees the street and its pedestrians as a lie, at night she sees the truth of it. In last part, a winter’s afternoon at a street is described by the observer. The street is crowded by people and one single beggar. The beggar is ignored by the passing through. The be ggar might represent the Christ soul ignored by those who are clients to the prostitute. Suffering will continue but those who suffer will not crucify Christ. All the day, people’s life is pointless. It a closed circle that keep circling endlessly. The beggar who might represent as the Christ is looking at the wasteland (street) searching for any sign of hope of redemption. Comparing Preludes written in around 1910 and 1911 with another modernist writing like The Second Coming by William butler Yeats, written around 1919, do not offer any new definition of modernism. They both criticize their corrupted society and the way the poor people are living using modernist characteristics such as structuralism and Marxism Finally, structuralism, Marxism, feminism has been taken up in above paragraphs along with historical knowledge of the poem that contributed to a much more understanding of modernism. â€Å"We’ve looked at the relationship between theory and text† (Armstrong) and this relationship is strongly used by modernist writers such as T.S. Eliot. It is the use of those theories that contribute to the creation of the term by historians to show that discontinuity of following the rules of literature is the very concept that men of literature wanted to disavow the old rules. Pablo Picasso and Stelarc Essay Works Cited Armstrong, Izabelle. From English literature to literatures in English. Literature in the Modern World. 2005. Eliot, Thomas. The Waste Land and other poems. London: Faber and Faber Ltd, 1972 Goldman, Phyllis Barkas. â€Å"T.S. Eliot. By: Goldman, Phyllis Barkas, Monkeyshines on Great American Authors, 1996†. Ebscohost.com. ELL Reference Center.15 December 2011 Graham Martin. â€Å"Poetry† Literature in the Modern World. The Open University, 2005 Hanlon, Tina. â€Å"Preludes†. ebscohost.com. EBSCO information services. 14 December 2011 Olney, James and Harold Bloom. â€Å"Four quartets: â€Å"folded in a single party†.† ebscohost.com. 20050304. EBSCO information services. 15 December 2011