The IFAC code of ethics for profession accountants

The IFAC code of ethics for profession accountants Introduction Nowadays, independence is major issues to attain highest level of performances to meet the public interest requirement. (Messier et al, 2006) Therefore, International Federation of Accountants (IFAC) has its mission to provide consistently high quality of service in the public interest by continues establish and strengthen the worldwide economic development and enhancement the accountancy profession with harmonized standards. (ICEAW ¹, 2005)[Online].An IFAC Ethics Committee which also known as The International Ethics Standards Board for Accountants (IESBA) has been established by IFAC Board to develop the issues of the mission and therefore published the Code of Ethics for professional accountants to emphasize the independences and principle-based approach to its professional ethics. (IFAC ¹, 2010)[Online] The Code of Ethics for Professional Accountants (The Code) is guidance for professional accountants identify, evaluate and respond to threats in providing independent audit and assurance service. Independence in assurances services are always being discussed in the Code in terms of a principles-based approach which takes into account threats to independence, accepted safeguards and the public interest.(Rick Hayes et al,2005) It is very important since they implicitly set limit for unethical behaviour and provide guidance in auditing.( Gary Pflugrath,2007) IFAC code always focuses on the issues of independent. Auditing is virtually worthless without independent as it is referred as cornerstone of auditing. An auditors should unbiased, and unaffected by conflict of interest in their viewpoint to provide a true and fair view of the entitys audit report. (Brenda Porter, 2008) It is important to independent to avoid possible threats and access to confidential and sensitive information when carry out their work with professional and due care. Public always rely on the auditors knowledge, skills and expertise in order to form an independent opinion when providing assurance engagement. (ACCA ¹, no date)[Online] Main Report 2.1 The role of IFACs code of ethics is strengthening the independent of external auditors to provide reasonable assurance service. With comply with fundamental principles and the conceptual of framework, the Code can provides information that is more confidential and reliable in public practise while maintaining professional competence and independence. (Graham W.Cosserat, 2009) .These fundamental principles fulfil their obligation for public interest and achieve objective of accounting profession. The conceptual framework of professional conduct and ethics also provided to identify evaluate and respond to threats with compliance with the fundamental principles are not compromised. (ICAEW ¹, 2005)[Online]. The Code also prohibiting members from incompatible activities like allowing commission or brokerage that soliciting clients or encroaching upon other members work. (Emmanouil Dedoulis, 2006) For positive aspect, the code of ethics provides high quality standards and strong professional accounting to serve public interest in a transparent, efficient, and effective manner. Independence plays a vital role for truthfulness and confidentiality financial reporting to investor to serve public interest. (IFAC ², 2004) [Online]. As the public interest continually increase in demand, the revised Code of Ethics has been issued and maintain in principles-based approach to strengthen independent requirement. The revised code is regarding the ethical responsibilities of the auditors who encounter illegal acts and fraud by developing additional guidance. Newer safeguard also has been applied into the revised safeguard to provide guidance for more quality framework from professional accountants. (IFAC ³, 2008)[Online] The revised code is addressing relationships and previous and current interest which related to new entity that may affect independence. Relationship and interest may create significant threats that objectivity could be compromised. (IFACà ¢Ã‚ Ã‚ ´, 2009)[Online] Apart from that, Mr. George has point out that the Code also helps in facilitate the global harmonisations. (IFACà ¢Ã‚ Ã‚ µ, 2010)[Online].Global harmonisation is important because it is to reduce complexity and provides decisive strategic for future global capitals market. It provides greater confidence and sensitive in reliable and transparent information for individual companies. Therefore, it needs high quality accounting framework to develop the truly global set of the standards.(PWC,2007)[Online] Independence helps to provide high quality work which are meeting the information needs for capital market to allow the market operate efficiency, smoothly and effectively. This has improves the ability for investor and stakeholders to global basis to achieves substantial benefits from capitals market and lowers their risk and error of judgement. (ACCA ², 2006) [Online] On the other hand, the revised code of ethics has its negative side. It takes times to adopt the revised Code of ethics as all the professional accountants needs to absorb new information, knowledge, technical and skills in order to strengthen up the requirement of independent. It is also need to incur extra costs to provide training and preparation to adopt the newer information and requirement. Besides that, it needs to have extra communication for clearly understood all the requirement involving in revised Code of Ethics to minimise uncertainty and confusion. (ACCA ², 2006) [Online] The practice of professional accounting may create loopholes activities which may discredit the profession. Independent of profession accountants will hard to resolve this situation because the code is difficult enforcing by legally. (ACCA P1, 2008) [Online] Because the IFAC is not in a legislative position, the Code of Ethics contains no formal sanctions. (Hansrudi Lenz, 2008). Therefore, the auditors can choose to accept and comply with such a code without coercion. In such situation, the Code will fail to comply because they appear out-of-touch on ethics as they are unwilling or too busy to take the responsibility. (ACCA P1, 2008) Other than that, the code of ethics consists moral norm in provides guidance to strengthen up independence. Unfortunately, it has been fundamentally questioned about the moral base of the profession. It is neither a pure-lip-service nor a strict self-binding agreement in the sense of the Code of ethics. The independence may fail to maintain via the Code as there are self-binding that create opportunity to transgress a moral norm since independence of mind are difficult to observe. (Hansrudi Lenz, 2008)There is empirical evidence that shows moral norm are useless if the human natural are neither truly altruistic nor truly egoistic of the human behaviour. A selfish person will leave no rooms for moral obligations and maximise self-interest in decisions making which creates the ethical conflict of interest. (Sara Ann Reiter, 2000) 2.2 The IFAC code of ethics for profession accountants is essentially to maintain the principles-based approach in applying the fundamental ethics principles and conceptual framework. The IESBA have highlighted the principles-based approach as vital roles in auditing which gives guidance to resolving conflicts of interest. (ACCA P7, 2007). IFAC are more preferable to principles-based approach rather than rules-based approach as rules-based approach professional conduct and ethics cannot provide for all circumstances. There may result in inappropriate or inadequate safeguards for fundamental principles of ethics when the rules-based approach lead to unquestioning compliance to rules. (Philomena Leung, 2009) In positive aspect, the IFAC code with accordance with principles-based approach provides numerous set of specific rules for each ethical situation that had been identified. There are varied in the nature of engagement and work environment to professional accountants. (Messier, 2006)Therefore, the code with principles-based approach provides suitable guidance for every possible identified situation that involves ethical consideration with compliance with the fundamental principles that are not compromised. It is therefore the principles-based approach is acts as a driver to provide high quality work of audit. (IFACà ¢Ã‚ Ã‚ ¶, 2004) [Online] According to IFAC, external auditors independences are more preferable to principles-based approach because it creates the robust structures and applied to varied and diverse circumstances faced by professional accountants as it is continues to applicable in the rapid change of environment. (IFACà ¢Ã‚ Ã‚ µ, 2010) [Online] As it is applicable to global environment, it helps professional accountants to avoid technical evasion of detailed rules. The Code is more robust and capable of more consistent application as the IFAC code clarifies the absolute restrictions or prohibition. (IFACà ¢Ã‚ Ã‚ ·, 2009) [Online] The principles-based of the Code are potentially very flexible because it provides flexible framework for multi-culture, multi-lingual, and multi-jurisdictional environment. (IFACà ¢Ã‚ Ã‚ ¶, 2004) [Online] This approach also provides best suited to the rapid change in business environment which allows multitude circumstances that may arise in practise. As such, the standards of the Code can be responsive to the changing needs of the public interest and serves better for the requirement and interests for both user and financial markets. (Intosai, no date) [Online] Conversely, principles-based approach in the Code of ethics may have potential drawbacks. Although the Code provides basic principles to guidance, it is however that a lack of precise guidelines may create inconsistencies. (IVSC, 2007) [Online] As there are many similar circumstances to follows, the illustrative examples can be mistakenly interpreted.(ACCA P1,2008) The professional accountants may covey the false impression in descriptions of situation where it may be misguide the work in practise. Hence, they may not establish any basic principles or essential procedures to be followed in audit review, other assurance and related services engagement. (IFACà ¢Ã‚ Ã‚ ¸, 2009) [Online] The Code with principles-based approach does not and cannot capture all ethical circumstances and dilemma unless the professional accountants have very good and clear understanding in the underlying principles. (ACCA P1, 2008) Ethical dilemma can be inevitably occurring when the code cannot be honoured without apparent breach of another. (FIG, 2007) [Online] As there are argue in the regional variations in cultural, social and ethical norms, the IFAC code cannot capture important differences in emphasis in some part of the world. In additional, the Code of ethics is not technically enforceable in any legal manner although there are sanctions exists in breach of the code in some jurisdiction. Therefore, the voluntary and perhaps for the ethical code is less effective. (ACCA ³, no date) [Online] Principles-based approaches are required auditors to exercise or apply judgement because specific audit may apply laws and regulations that impact on the audit objectives. However, it is depends in the ethical conduct of the auditors. (Gary Pflugrath, 2007) Fairness expression are necessary require in the audit opinion which limits of the consistent application. Auditor may not to be able to express unqualified opinion and judgement if there are uncertainties affecting in the financial statement. Materiality by nature or by context may found in consideration. (Intosai ², no date) [Online] 2.3 Other recommendations Apart from Code of ethics, there is support evidence that shows positive relationship between audit committees and auditors independence which means that audit committee can enhance auditors independence. (Nur Barizah Abu Bakar, 2005) Audit Committee is a committee of independent non-executive directors that provide independent point of reference to auditors with view of a companys affairs other than executive directors. By providing additional channel of communication, the audit committee are strengthening the independence of external auditors. (United Nations, 2006) [Online] The audit committee might provide an impartial body for auditors to consult conflict of interest. Audit committee will also lead to increasing public confidence in the credibility and objectivity of financial report. (ACCA P7, 2009) Besides that, audit effectiveness and independently can be raised through audit quality control process. The international Standard on Quality Control (ISQC) further enhancing confidence in independent audit by encourage stakeholders work together with open and constructive dialogue in order to contribute the work of government and regulators by generating practical ideas. (ICEAW ², 2006) [Online]. ISQC also provides guidance for auditor to acquire required capabilities and competences by impose quality control in perform audit and reviews financial statement and other assurance and services engagement. The ISQC require all professional accountants perform all professional responsibilities with integrity and maintain objectivity which gain the publics confidence in the credibility of their work. (Brenda Porter, 2008) In additionally, IFAC also issued the Continuing Professional Education programme (CPE) to enhancing the professional technical skills and competences which help to develop independent of professional accountants. CPE provides high level of training to helps it members acquire the knowledge they need to face the contemporary rigors and challenges of the professional. (MIA, 2007).CPE provides rapid development in legislation, accounting standards and guidelines, technology development and increase public expectations of the services to maintain professional competence and ensure due care at all times. (MIA, 2005) [Online] By developing the higher professional standards and fostering greater sharing information between member and expert of the industry, it geared enhancing the quality of the profession. (MIA, 2007) Conclusion IFAC code of ethics plays an important element for professional accountants to serve public interest. The Code has emphasize the important for external auditors to be independent in provide reasonable assurance engagement. With guidance by the Code, the professional accountants can provide high-quality standards works with access of truthfulness and confidentiality financial reporting. From positive view, the independence can be strengthen up by the code of ethics with comply with the fundamental principles and conceptual of framework which allow professional accounting achieve their objective of accounting profession and maintain competences in practices. Besides that, the code of ethics had been revised in order to strengthen independences requirement. The code also helps in facilitate harmonisation. The code always based on principles-based approach to provide flexible for professional accountants. Principles-based approach in the Code also provides numerous set of guidance for every possible situation. Apart from that, the principles-based approach of IFAC code provides robust structure to many different circumstances. It is also suitable for business environment that rapid in changing to allows multitude circumstances. Whereas from negative view, the Code needs time consuming and cost incurred to absorb the new information, new technologies and knowledge and skills. The Code also creates loopholes from professional accountants which will possible discredit the profession. Independent cannot be strengthening because of pure-lip-service and self-binding agreement that transgress moral norm. The principles-based approach of IFAC Code has some deficiencies. The guidances examples may mistakenly interpret as it is lack of precise guidelines. IFAC Code also does not and cannot capture all ethical circumstances and dilemma. The principles-based approach also requires the professional accountants provides too many judgement which may brings to uncertainties of financial statement. Thus, besides the IFAC code of ethics, the professional accountants are advices to further develop other international standards or regulated body such as audit committee, ISQC and provide CPE to strengthen independent of auditors in providing assurance service.

Bouncers is regarded as Godbers finest work. :: English Literature

Bouncers is regarded as Godbers finest work. As a political play, we see Bouncers as being successful in being published during the time drinking was a British culture., where it was done so much. Obviously, like nowadays, the government wanted to show that was a big problem. Godbers comedy in the play shows a much more funny side to the subject whilst also showing the typical ways of what the young people during that time did. He shows the funny side of the way in which young people act whilst also showing a more serious subject in suggesting that drink is changing the nation. We see it in all of the characters. For example, the lads were talking amongst themselves very nicely before they go, however, once they leave, a fight breaks out in the club when they have had a little too much to drink. This is typical of the time and many people were actually getting killed because of serious over drinking or getting run over etc. Not enough was being done by the government at the time to somehow stop what was a huge problem in Britain. At the time, people were being influenced by the music of the day such as the Rolling Stones and the Beatles. Those bands were really considered as the turning point in the British way of thinking and many blamed them for how Britain has changed in the last 50 years. The time at which Godber wrote the play makes me think even more into this idea of Godber wanting to underline the drinking culture of Britain. After all, it was not just drinking that he wanted to make people understand. There are many other subjects that branch off from being drunk like hooliganism in football, which was as serious for Godber back then as it is for us today. Teenage pregnancies are another one. When drinking is linked with subjects such as this, it makes the subject even more important and interesting. My Personal Response to the task This play...I feel would be more acceptable for people in year 10 and above. As it does have mild swearing and actions that should be censored to 13 years and below. It might not appeal to them either as it contrasts the English way of life when you are in your adult hood. The things older people would find amusing would probably be confusing for a younger audience, so it would actually appeal to 14 years and above as there would be more of an understanding. Parents may not even agree to their children viewing this play, and it would probably be

Graduation speeches Essay

A good speech for an elementary graduation would depend on who is going to be doing the speaking. For a teacher, you’ll want to make sure you thank the students for all of their hard work and wish them the best in the next grade they move up to. For kids, they can thank their teacher for a good year and thank their parents for their support.This page contains a funny sample speech for Middle School or Elementary School graduations for principles, teachers or other key note speakers. The speech template can be customized for graduations from preschool, 8th Grade, Junior High School, clubs, high school or other graduation events as well. This speech is humorous but also talks about dedication and personal commitment. We hope this graduation speech for keynote or guest speakers is helpful. Let me begin by welcoming all of you to today’s event and thanking (NAME OF PERSON WHO INTRODUCED YOU) for that kind introduction. I’m very pleased to have been invited to speak here today on what I know is a very special day. It’s special for the graduates, for their proud parents and grandparents, and for their very relieved teachers. Just wait until these students are graduating college. Then their parents will be the  relieved ones. As I begin, I have to say, I think the best speeches are those that have a great beginning, a memorable end, and not much in between. I will try then to make a great speech. Today is one of those great occasions when we get to celebrate our young people – their achievements, their perseverance and their successes as they grow up. It’s one of the times you can take a break and reflect, feeling good as a parent or a mentor, knowing that the kids you care about are doing just fine and they’re on the right path. Graduates, you should know that your moms and dads are very proud of you today. They have high hopes for you, and they believe in you, and you are making them proud by showing what you can do. Take a look at them now, and you can see them smiling and snapping photos so they can record this moment forever. Today is an important day for you and for them. Today they are very, very proud of you. (PAUSE) Today would be a good day to ask for money. Today would also be a good day to hug them and thank them for supporting you, because as much as this is your achievement, this is also the achievement of the people who care about you. That means your mom, your dad, your step mom or step dad, your grandparents, your sisters and brothers, and all the other people who care about you. They want you to be your best and to live up to your potential. Graduations can be seen as a coming of age, a sort of official way to recognize when a person steps into the next stage of life, and graduates, you are stepping into a new stage. With every year, you have become a little more independent. I bet you can still remember your first day here – it might have been exciting and a little intimidating too. I bet when you look at the (INSERT LOWEST GRADE IN SCHOOL HERE, 1ST GRADERS, 6TH GRADERS, ETC) going to class you think, Wow! They look so little! I can’t believe I was ever that young! Get used to it. You’ll be thinking that for the rest of your life. But when you she younger students, you can tell how much you’ve grown up, how much you’ve learned and how much you’ve matured. Think back on some of the exciting things that happened this year, all the things you learned. This year, you†¦ (ADD SOME INFO ABOUT THE CLASS OR SCHOOL HERE. TALK TO TEACHERS OR WHOEVER INVITED YOU FOR SOME IDEAS. IT CAN BE FIELD TRIPS, TOPICS STUDENTS LEARNED, ETC. YOU CAN ALSO ADD SOME FAMILY-FRIENDLY HUMOR ABOUT WHAT KIDS LEARNED). You had some great time this year, and maybe you had some tough times, but you did it and you succeeded. You’re ready for that next step. I ask you as you prepare for this next step to do a few things. First, stop texting your friend about how you wish the speaker would hurry up and finish talking so you could go to (INSERT NAME OF LOCAL PARTY PLACE, MALL OR RESTAURANT POPULAR WITH STUDENTS). Secondly, I ask you to take this chance to dedicate yourself to making the next year even better. Remember that you don’t have to follow the crowd. Do the right thing, even if no one is looking. Study hard and remember that you’re investing in yourself with every test you take and every book you read. And finally, don’t be in too big of a hurry to grow up. These are some great times in your life. Don’t rush past them. There are great things coming, and just as your parents are proud, each one of you should feel proud of yourself. So congratulations to all of the graduates, congratulations to the parents, and finally, congrats to the teachers and everyone else who helped our graduates reach here today. I’ll leave you with this final quote, from a great author with whom I imagine you are all familar, by the name of Dr. Seuss. â€Å"You have brains in your head. You have feet in your shoes. You can steer yourself in any direction you choose. You’re on your own. And you know what you know. You are the guy who’ll decide where to go.† Congratulations again, and thank you for your attention. 2 Welcome to today’s ceremony and thank you for attending. I’m honored to be speaking with you today on such an important occasion. We’re here today to honor our service members and to remember their sacrifices they have made and the courage it take to defend honor, duty, country. The writer Michel de Montaigne once said, â€Å"Valor is stability, not of legs and arms, but of courage and the soul.† We’re here today to honor our heroes, to remember their achievements, their courage and their dedication, and to say thank you for their sacrifices. Thinking of the heroes who join us in this group today and those who are here only in spirit, a person can’t help but feel awed by the enormity of what we encounter. We stand in the midst of patriots and the family and friends of those who have nobly served. I’d like to ask the service members and veterans who are here to stand. Thank you for answering the call to duty. You have made our armed forces the most respected in the world. [Lead applause] Please be seated. Now I’d also like to ask the family member of any service member to stand. We know you have lived through difficult times and often taken the heavy load to keep the home fires burning. Thank you for what you’ve done. [Lead applause] Please be seated. The service members we honor today came from all walks of life, but they shared several fundamental qualities. They possessed courage, pride, determination, selflessness, dedication to duty and integrity – all the qualities needed to serve a cause larger than one’s self. Many of them didn’t ask to leave their homes to fight on distant battlefields. Many didn’t even volunteer. They didn’t go to war because they loved fighting. They were called to be part of something bigger than themselves. They were ordinary people who responded in extraordinary ways in extreme times. They rose to the nation’s call because they wanted to protect a nation which has given them, us, so much. Since the first shots at Lexington and Concord were fired and our Revolutionary War began, American men and women have been answering the nation’s call to duty. Millions of Americans have fought and died on battlefields here and abroad to defend our freedoms and way of life. Today our troops continue to make the ultimate sacrifices, and even as we lose troops, more Americans step forward to say, I’m ready to serve. They follow in the footsteps of generations of fine Americans. Veteran’s day, originally called Armistice Day, was originally designated as a day to celebrate the end of World War I. The first World War ended November 11, 1918 and the legislation that created Veteran’s Day was, and I quote, â€Å"dedicated to the cause of world peace and to be hereafter celebrated and known as ‘Armistice Day.† As time went on and we engaged in further conflicts during World War II and Korea, veterans’ groups lobbied for a change. Rather than honoring the armistice and only those who served in World War I, the holiday would now honor all veterans from every war and conflict the United States had encountered. We’ve honored our troops and their service and sacrifice ever since. We have awarded medals to many Soldiers, added their names to monuments and named buildings for them, to honor them for their bravery. But nothing can ever replace the hole left behind by a fallen service member, and no number of medals and ribbons can comfort the ones left behind. Today, people throughout the country will gather together to remember, to honor, and to pay gratitude to those who have served our country. Our gathering is just one small spark in the flame of pride that burns across the nation today and every day. It’s not a lot, but its one small way we can honor those who have made the ultimate sacrifice so that we can live in freedom. Your presence here today and that of the people gathering all across America is a tribute to those lost troops and to their Families. It is a way to say we remember. From the Soldiers who shivered and starved through the winter at Valley Forge to the doughboys crouched in the muddy trenches of France to the platoon who patrolled the hazy jungles of Vietnam and the young man or woman patrolling the mountains of Afghanistan, we remember and honor them all. Thank you for attending today. God bless you and your families, God bless our troops and God bless America.

Wallace Hume Carothers A History of Nylon

Wallace Carothers can be considered the father of the science of man-made polymers and the man responsible for the invention of nylon and neoprene. The man was a brilliant chemist, inventor and scholar, and a troubled soul. Despite an amazing career, Wallace Carothers held more than fifty patents; however, the inventor, unfortunately, ended his own life. Background and Education Wallace Carothers was born in Iowa and first studied accounting and later studied science (while teaching accounting) at Tarkio College in Missouri. While still an undergraduate student, Wallace Carothers became the head of the chemistry department. Wallace Carothers was talented in chemistry but the real reason for the appointment was a personnel shortage due to the war effort (WWI). He received both a Masters degree and Ph.D. from the University of Illinois and then became a professor at Harvard, where he started his research into chemical structures of polymers in 1924. Working for DuPont In 1928, the DuPont chemical company opened a research laboratory for the development of artificial materials, deciding that basic research was the way to go — not a common path for a company to follow at the time. Wallace Carothers left his position at Harvard to lead Duponts research division. A basic lack of knowledge of polymer molecules existed when Wallace Carothers began his work there. Wallace Carothers and his team were the first to investigate the acetylene family of chemicals. Neoprene and Nylon In 1931, DuPont started to manufacture neoprene, a synthetic rubber created by Carothers lab. The research team then turned their efforts towards a synthetic fiber that could replace silk. Japan was the United States main source of silk, and trade relations between the two countries were breaking apart. By 1934, Wallace Carothers had made significant steps toward creating synthetic silk by combining the chemicals amine, hexamethylene diamine, and adipic acid to create a new fiber formed by the polymerizing process and known as a condensation reaction. In a condensation reaction, individual molecules join with water as a byproduct. Wallace Carothers refined the process (since the water produced by the reaction was dripping back into the mixture and weakening the fibers) by adjusting the equipment so that the water was distilled and removed from the process making for stronger fibers. According to Dupont Nylon emerged from research on polymers, very large molecules with repeating chemical structures, that Dr. Wallace Carothers and his colleagues conducted in the early 1930s at DuPonts Experimental Station. In April 1930, a lab assistant working with esters — compounds which yield an acid and an alcohol or phenol in reaction with water — discovered a very strong polymer that could be drawn into a fiber. This polyester fiber had a low melting point, however. Carothers changed course and began working with amides, which were derived from ammonia. In 1935, Carothers found a strong polyamide fiber that stood up well to both heat and solvents. He evaluated more than 100 different polyamides before choosing one [nylon] for development. Nylon: Miracle Fiber In 1935, DuPont patented the new fiber known as nylon. Nylon, the miracle fiber, was introduced to the world in 1938. In a 1938 Fortune magazine article, it was written that nylon breaks the basic elements like nitrogen and carbon out of coal, air, and water to create a completely new molecular structure of its own. It flouts Solomon. It is an entirely new arrangement of matter under the sun, and the first completely new synthetic fiber made by man. In over four thousand years, textiles have seen only three basic developments aside from mechanical mass production: mercerized cotton, synthetic dyes, and rayon. Nylon is a fourth. Wallace Carothers Tragic End In 1936, Wallace Carothers married Helen Sweetman, a fellow employee at DuPont. They had a daughter, but tragically Wallace Carothers committed suicide before the birth of this first child. It was likely that Wallace Carothers was a severe manic-depressive, and the untimely death of his sister in 1937 added to his depression. A fellow Dupont researcher, Julian Hill, had once observed Carothers carrying what turned out to be a ration of the poison cyanide. Hill remarked that Carothers could list all the famous chemists who had committed suicide. In April of 1937, Wallace Hume Carothers consumed that ration of poison himself and added his own name to that list.