Tuesday, December 24, 2019

Case Analysis Aegis Analytical Corporation’s Strategic...

Assessment: Aegis Analytical was a start-up, manufacturing process software provider, developing solutions for the pharmaceutical industry. The company was founded on managerial know-how, established by two co-founders with in-depth knowledge of the manufacturing domain and software know-how, developed their flagship product called Discoverant. Discoverant was a revolutionary product that offered a solution to highly complex problems in the manufacturing process of pharmaceutical companies. The software had the following features: it collected data during the production process, tracked failures and then analyzed the data to give sophisticated bases for solutions to managers. Aegis aspired to be the recognized leader in the process†¦show more content†¦Value: The resources of Aegis enable it to exploit an external opportunity by developing an innovative product like Discoverant. The product offered data analysis within a few minutes, rather than the typical two-four weeks. Discoverant was one-of-a-kind product, which provided Aegis with rarity as a source of competitive advantage. The product was user-friendly and didn’t require programming expertise to be used. Discoverant was a highly innovative technology which would change the way data is collected, analyzed, and turned into reports. Discoverant did not require the process data to be in single database. It provided connectivity links between disparate data sources and reports. Imitability: The development of Discoverant required substantial financial investments: an initial start-up investment of $1.3 million, followed by $4.5 million, and $14.5 for completing their product. This was a barrier to entry, which makes the development of this product difficult to imitate. Competitors: Aegis Analytical developed a product – Discoverant - that had no direct competitors. Efforts in this direction by competitors resulted in partial solutions like Mathsoft, MatLab, SAS, and others which offered analysis of already collected data, but not collection and streamline of the actual data. To gain visibility and access to target customers, Aegis considered StrategicShow MoreRelatedProject Report on Fdi in India12690 Words   |  51 PagesREPORT ON â€Å"Analytical Study Of Foreign Direct Investment in India† Project Report Submitted towards Partial fulfillment of requirements for obtaining the degree of Master of Business Administration Session 2009-10 SUBMITTED BY Deepak kumar Gautam 0826370012 V.S.B SUBMITTED TO: Miss GarimaChaudhary Faculty Guide VIDYA SCHOOL OF BUSINESS MEERUT 1 CERTIFICATE This is to certify that Deepak Kumar Gautam student of M.B.A IV SEM V.S.B. Meerut has under gone a research project on â€Å"Analytical Study Of

Monday, December 16, 2019

Civil Rights and Equality Free Essays

African American Civil right and Equality Tara Faircloth HIS 204 Mr. Galano October 28, 2011 The topic I have chosen to write about is how African Americans worked to end segregation, discrimination, and isolation to obtain equality and civil rights. Ever since the African Americans were slaves they have had to come a long way to get where they are today. We will write a custom essay sample on Civil Rights and Equality or any similar topic only for you Order Now Some have even held positions in political offices, managed corporations, and gained all the rights that everyone else has. But, it’s never always been that way. African Americans were treated unjustly and had to go through things that most people cannot understand and have never had to endure. Over the generations African Americans have had to deal with many different struggles. Some of these struggles were unnecessary. Such as, them having to be a witness to their parents death, men would be witness to the rape of their mothers or wives, children being murdered or beaten. Back in those days the African Americans had no voice or rights. When they first came to the United States, African Americans were sold into slavery, which meant them or family members were auctioned to the slave owners. On top of this and other struggles, African Americans had to bare unmentionable punishments. They were sprayed with high power water hoses, beaten with sticks and wipes, arrested for no apparent reason, and even murdered. Between the 1950’s and 1970’s many people took part in actions to end the segregation, discrimination, and isolation among the African Americans. Some of these people included, Rosa Parks and Martin Luther King Jr. who took part in nonviolent actions, which involved sit-ins, boycotts, marches and other peaceful types of protests. For example, On December 1, 1955 Rosa Parks who was also known as the â€Å"Mother of the Civil Rights Movement† who refused to give up her seat to a white passenger. Because she was disobedient by law she was arrested, tried, and convicted for misconduct. After Rosa Parks made her stand, word spread within the African American communities. Fifty African American leaders put together the Montgomery Bus Boycott, which demanded more humane transportation system. The boycott lasted 381 days before the local ordinance segregating African Americans and whites on public buses was abolished. In 1965, a federal court forced the buses to become desegregated. Martin Luther King Jr. was an American activist, clergyman, as well as a leader in the African American Civil Rights Movement. He is to this day still known as an iconic figure for the advancement of civil rights within the United States and in other parts of the world, as well as for using nonviolent methods that he learned from Gandhi’s teachings. Martin Luther King Jr. s made to be a heroic leader in the history of modern American liberalism. When King started the civil rights movement he was a pastor at a Baptist Church in Montgomery, Alabama, for just over a year when the civil rights advocate contested racial segregation on city buses. The activists followed King and formed the Montgomery Improvement Association which boycotted the transit system. Finally, since the African America ns were ready to do something to support their rights they followed Kings Advice to â€Å"work with grim and firm determination to gain justice on the buses in the city†. He was respected and it was thought that his family connections and professional standing would enable him to find other pastorates, if the boycott was to fail. On April 4, 1968, Martin Luther King Jr. was shot standing outside on the balcony of his second story hotel room. The bullet went through his check smashing his jaw, and then went through his spinal cord just before it lodged inside his shoulder. Martin Luther King Jr. was pronounced dead later that night. African Americans began participating in boycotts, marches, and sit-ins to get legislation passed to overcome their degrading issues. Some cases of these are, they boycotted when Rosa Parks was arrested, during sit-ins they would sit where the white people section was. By doing any of these actions it created more issues for them such as being beaten by white men and women including the police. Although, the African Americans were just trying to stand up for what they believed in the white people did not agree. The white people had very different views on what they believed were supposed to be the way of things. While the civil rights movement took on two different paths which were the non-violent actions by Rosa Parks and Martin Luther King Jr. there were also violent acts that were the strategies of Malcolm X who went by a strict principle of violence to get even with the whites that committed crimes against the African Americans. Malcolm X was born May 19, 1925 in Omaha, Nebraska. He was the son of a Baptist minister, who was an admirer of Marcus Garvey. Garvey was the African American Nationalist leader back in the 1920’s the advocated the â€Å"back-to-Africa† movement. Malcolm’s family had to move around a lot because they were harassed by the Ku Klux Klan. For example, their home in Michigan was set on fire by the Ku Klux Klan which resulted in his father’s death. At the age of fifteen Malcolm began a criminal life of gambling, selling drugs, burglary, and hustling. In 1946, Malcolm was given ten years in prison for burglary at this time is when he began to transform his life. He transformed his life by studying the teachings of Muhammad and practicing this religion faithfully. After he expanded his vocabulary he began to understand the racial teachings of his new found religion; which believed the white man was evil, and they were doomed by Allah and that the best things for the black man to do was to separate himself from Western, white civilization-culturally, politically, physically, and psychologically. In conclusion, the African Americans had to endure a lot of pain and humiliation before they could have their own rights. If it wasn’t for everyone that took part in the civil rights movement African Americans probably never would have received recognition and being treated the same as the white man. How to cite Civil Rights and Equality, Papers

Sunday, December 8, 2019

Determining Audit Materiality In The Industry - Myassignmenthelp.Com

Question: Discuss about the Determining Audit Materiality In The Industry. Answer: Introduction The Australian Auditing Standards Board is a self-governing legislative board of the Australian Government which was formulated under section 227A of the Australian Securities and Investment Commission Act, 2001 .Section 336 of the Corporations Act, 2001 allows the AUASB to formulate the Auditing Standards with the aim of administering the Australian corporations. The Financial Reporting Council (FRC) directs the AUASB to evaluate the auditing guidelines which aim at serving the common public interest. These auditing standards are in confirmation with the International Standards on Auditing. There are new guidelines introduced by the Australian Auditing Standards Board with the aim to minimize the frauds and financial emergencies occurring worldwide. Some of them are ASA 315, ASA 570 and ASA 701.ASA 315 is related to the responsibility of the auditors to identify and assess the risk of quantifiable misuse in the financial report by following the business and its characteristics, conc erning its internal management .ASA 570 was formulated with the aim to conduct the audit of financial statements relating to an entity with the supposition that it is a going concern .It also involves the administrations evaluation of its capability to perpetuate as a going concern. ASA 701 is implemented with the aim of clarifying about the audit which was conducted with regards to the organization. It deals with the issues concerning the responsibility of the auditors to report the crucial information in the audit records. In this report, the conclusions drawn from the auditing of Woolworths Limited, by Deloitte Touche Tohmatsu, a professional consultancy services firm, shall be presented (Government of South Australia. Department of Planning, Transport and Infrastructure, 2014). Introduction of the Company Woolworths Limited, which is one of the Top 100 listed companies on ASX, was founded on 22 September, 1924. Its headquarters are situated at Bella Vista, New South Wales, Australia. It is one of the chief Australian companies in the retail business .It is the second biggest company in Australia in terms of revenue ,which was AS$ 59 Billion in 2016.It has employed around 2,05,000 employees who attend approximately 29 million consumers .It operates in a wide variety of conglomerate business such as Woolworths supermarkets ,Woolworths Rewards ,Countdown, Carltex ,Woolworths money, Big W and ALH Group (Woolworths Group Limited ,2018).It is the biggest pack and carry wine merchant and provider of hospitality services in the country. Its audit was conducted by Deloitte Touche Tohmatsu LLC, one of the members of the Deloitte Touche Tohmatsu Limited (DTTL), a UK based Private company, which is limited by guarantee. It is one of the foremost proficient consultancy services firms in the areas of auditing, consulting, IPO support services, risk management and monetary consultancy services (Deloitte, 2018). On June25, 2017, it conducted the audit of the business documents of Woolworths Limited (the Company) and its subsidiaries (the Group).It included the combined documents of its subsidiaries. The auditors were independent of the group according to the regulations of the Corporations Act, 2001 and the Accounting Professional and Ethical Standards Boards APES 110 Code of Ethics for Professional Accountants (the Code). The Auditors examined various key points such as Profit and Loss comparison for the year 2015-2016, evaluation of financial risks including market risk, liquidity risk and credit risk. Also, the sale of H ome improvement assets including Ezi Buy and the transformation of Big W were the important decisions made by the company. Evaluation of the risk associated with Substantial Mismanagement According to Auditing and Assurance Standards Board (2013), Auditing Standard ASA 315 is concerned with the auditors accountability to recognize and evaluate the risks of significant mismanagement in the financial reports of the organization, through analyzing its internal environment and control. The matters which attracted the attention of auditors during the last financial year were: Withdrawn operations: As the management has declared the exit from the Home Improvement Business and the sale of Ezi Buy, it has entered to exercise its call option of 33.30 % shares of Hydrox pursuant to the sale of Lowes shares. Also those resources which are at onerous lease and their expenses are estimated at the least unavoidable costs. It is prone to material mismanagement in the carrying cost of the left properties and financial obligations, held at the balance date. Market risks: As the company is operating in the foreign currency transactions, so the market risks may impact on its foreign currency dealings. The foreign currency exposures due to the translation of net investments in foreign subsidiaries are not hedged, so it may influence the data in the financial statements of the company. The firm is facing the risk of material misstatements as the management can manipulate the figures of the foreign currency transactions in the financial reports (Vls?noiua Buzenche (Matei), 2014). Liquidity risks: The possibility that the firm would not be able to repay its debts on time is termed as liquidity risk. It occurs due to reduction of sales and failure to liquidate the cash and its equivalents. So, there is a risk of material misstatements pertaining to managerial personnel manipulating the figures of maturing debts and reserves maintained for fulfilling the financial obligations in the balance sheet. Credit risk: The risk of the counterparty failure to fulfill its financial obligations is termed as credit risk. So, the short term funds or derivative financial instruments which are invested with approved banks and financial instruments can be manipulated in the financial statements (Kristensen, 2015). The profit for 2015 amounted to US$ 2137.4 Million while it incurred losses in 2016 amounting to US$2347.9 Million due to loss from discontinued business activities, resulting in the net loss of US$210.5 Million. The stock in the Financial Year 2015 was US$ 4872.2 Million while in 2016 it was US$ 4558.5 Million. So it decreased by US$313.7 Million during the year. The property, plant and machinery in the Financial Year 2015 was US$ 10,062.1 Million and in the Financial Year 2016 it was US$ 8,262.8 Million ,so it decreased to US$ 3 Million during the year. So, if this trend continues, there can be a huge loss to the company in future (Woolworths Limited, 2015). The equity in the Financial Year 2015 was US$ 11,132 Million while in the Financial Year 2016, it was US$ 8,781.9 Million. The decrease was US$ 2350.1 Million (Woolworths Group, 2016). As it is estimated that the current share price of Woolworths Group Ltd is 26.95 AU$ and it is expected to increase @ 10.91 % in one year, which is a positive sign for the Company (Financial Times, 2016). But with regards to its gross margin, it is only 7%, which shows its slow growth. As the margin is decreasing, the net earnings are predicted to be low. Also there is an expected loss of $1 Billion in sales because of the competition. So, these matters are required to be recognized and evaluated on the parameters of risk identification as per the ASA315. Auditors Evaluation regarding the areas associated with the risk of substantial mismanagement. One of the areas which require the auditors opinion is the withdrawn operations by the group and the sale of Ezi Buy. In relation to this, the auditors evaluated the accuracy of the deal of Home timber and Hardware and assessed the assumptions of the managerial evaluation of the resources and financial obligations and matters relating there to. They considered accounting for the Lowes put option and the calculations of the total carrying value of the properties reflected in the financial statements of the Share Contract. Also, the taxation inferences and the conclusions of the calculations relating to the exit contracts were evaluated by them. Carrying cost of land of BIG W and Ezi Buy, its plant and machinery: The evaluation was a blend of the outward market analysis and internal value in use (VIU) analysis. The outward market analysis is executed every three years. Also, the mathematical appropriateness of the cash flow models in accordance with permitted budget and predictions were also assessed. They performed sensitivity analysis with regards to the important estimates, keeping in mind the growth rates and the rebates used in the depreciation methods. In case of liquidity risks, the firm retains a reserve of the minimum of US$ 500 Million with tenure of 12 months. In order to lessen the refinance and re price risk, an amount is locked for the period of 12 months. (Khorwatt, 2015). In the case of credit risks, each creditor is assigned an exposure value, on the basis of their credit rating. The group can invest short term funds and derivative financial instruments with banks which are rated A or higher by Standards and Poors. The impact on the audit of important transactions which occurred during the period As per the ASA 701 (Para9), the auditors shall emphasis on the matters relating to governance and those which demand their attention specifically. They should evaluate the areas of higher risk of substantial mismanagement in accordance with ASA 315.The areas involving key managerial decisions including assumptions of accounting calculations recognized as having the probability of uncertainty and the impact on audit of key transactions which occurred during the time span are important aspects which should attract the attention of auditors (Auditing and Assurance Standards Board, 2015). . With reference to Woolworths Limited, the auditors analyzed the following facts: The company is planning to close 30 stores due to uncertainty surrounding lease renewals and 34 stores were closed due to the uncertainty in lease renewals. The sale of Ezi Buy and transformation of Big W: The sale from discontinued operations amounted to $1867Million which is around 3 % of the total group sales in 2015. While in 2016, it amounted to $2,100 Million, which is 3.5 % of the total group sales in 2016. The sale of the products of Big W amounted to $3929 Million, which is 6.48 % of the total sales in 2015 while in 2016 it amounted to $3,820 Million, which is 6.35 % of total group sales. The matters relating to the accounting of the withdrawn operations by the group due to the sale of Big W and the risk of Ezi Buy , carrying cost of land, plant and machinery, the impairment of machinery ,stock which consist of the writing down of the stock to the net realizable value. The provision of the onerous lease expenses and other exit costs based on the net realizable value and their income tax benefits arising as a result from all these transactions are some of the provisions which require auditor's attention. Events affecting the companys capability to remain as a successful entity and its impacts According to ASA 570, the financial reports are maintained assuming that the entity would continue to operate as a successful entity in the future, until the administration dissolves it or stops its operations, in case it is left with no other alternative (Auditing and Assurance Standards Board, 2015). The decision of the administration if the entity would continue its operations as a successful entity depends upon the analysis of a number of factors. These include occurrence of the contingent events whose outcome is indefinite. The extent and complexity of the organization its characteristics, type and the nature of industry in which it operates also affect its ability to continue as a going concern in future. These aspects also influence its decision making abilities. So, if there is absence of continuity in its transactions, it cant be observed as a going concern. In the context of Woolworths Limited, pursuant to the withdrawn operations of the Home improvement division, the sale of Ezi Buy amounted to a loss of US$ 2,347.9 Million in the FY 2016 whereas the profit in 2015 amounted to US $2,137.4 Million in the FY 2015. It requires specific attention of the auditors as the group has sold 66.7 % shares of Hydrox pursuant to the sale of Lowes shares. This involves intense observation of the auditors with regards to accounting of the sale of the Home timber and hardware group, the onerous leases and exit values to be adjusted by the group (Grant Thornton, 2017). As the Assets held for sale are US$1,100.5Million in the FY 2016 which is 4.68 % of the total assets amounting to 23,502.2, so it does not affect the firms ability as a going concern. While in FY 2015 it was US$381.6 Million which is 1.5 % of the total assets amounting to US$ 25,336.8 Million. So, it doesnt affect the firms ability as a going concern (Woolworths Group , 2016). Apart from this the events relating to the carrying cost of land of BIG W , its plant and machinery ,its market risks pertaining to the cross currency swaps amounted to an unrealized gain of US$147.7 Million in 2016 as compared to a gain of US$122.4 Million in 2015. Also, its liquidity and credit risks will not affect the organizations ability as a going concern as per Auditing Standard ASA570. Conclusion To conclude, it can be said that the aim of audit is to configure and reveal their opinion regarding the financial reports and other relevant documents of the company. It should be conducted to ensure that the financial reports does not reveal material frauds or errors which may affect its capability to continue its operations in the future (Hay, Stewart Redmayne, 2017). The focus of the auditors is to test the accounting principles and estimates made by the management with relevance to the transactions made by the company. The steps involved in this procedure are gathering of the information and testing its authenticity and reliability .It is determined by suitable proofs at the operational level and in its records. The evaluation should arrive at a relevant conclusion with respect to the accounting transactions conducted by the company. If there are frauds or errors, then the auditing team should suggest the methods for their rectification .Also strict measures should be implement ed by the management to minimize their repetitiveness in the future (The Institute of Chartered Accountants in England and Wales, 2013). Woolworths Limited, which is one of the biggest listed companies of Australia, has complied with the relevant Australian Auditing Standards. Also, the auditing team has evaluated the key transactions on the basis of the Australian Auditing Standards and suggested measures to improve the accounting procedures relating to its areas of operations. References Auditing and Assurance Standards Board (2013). Auditing Standard ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment [ONLINE] Available from: : https://www.auasb.gov.au/admin/file/content102/c3/Nov13_Compiled_Auditing_Standard_ASA_315.pdf [Accessed 8th January, 2018]. Auditing and Assurance Standards Board (2015). Auditing Standard ASA 701 Communicating Key Audit Matters in the Independent Auditors Report [ONLINE] Available from https://www.auasb.gov.au/admin/file/content102/c3/ASA_701_2015.pdf [Accessed 8th January, 2018]. Auditing and Assurance Standards Board (2015). Auditing Standard ASA 570 Going Concern [ONLINE] Available from https://www.auasb.gov.au/admin/file/content102/c3/ASA_570_2015.pdf [Accessed 8th January, 2018]. Deloitte (2018). Deloitte Touche Tohmatsu LLC [ONLINE] Available from https://www2.deloitte.com/jp/en/pages/about-deloitte/articles/audit/audit.html [Accessed 8th January, 2018]. Financial Times (2016). Equities [ONLINE] Available from https://markets.ft.com/data/equities/tearsheet/forecasts?s=WOW:ASX [Accessed 18th January, 2018]. Government of South Australia. Department of Planning, Transport and Infrastructure (2014). Auditing Frequently asked questions. [ONLINE] Available from https://www.sa.gov.au/__data/assets/pdf_file/0019/18226/Auditing_factsheet_-_September2014.pdf [Accessed 8th January, 2018]. Grant Thornton (2017). IFRS Viewpoint. [ONLINE] Available from https://www.grantthornton.global/globalassets/1.-member-firms/global/insights/article-pdfs/2017/IFRS-Viewpoint-7-going-concern.pdf [Accessed 8th January, 2018]. Hay, D. Stewart, J. Redmayne, N, B. (2017). The Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis. Australian Accounting Review. 27(4). Khorwatt, E.(2015).Assessment of Business Risk and Control Risk in the Libyan Context. Open Journal of Accounting.4. Kristensen, R. H. (2015). Judgment in an auditors materiality assessments. Danish Journal of Management Business. 2. The Institute of Chartered Accountants in England and Wales (2013). Audit and Assurance Advanced Stage Technical Integration Level. [ONLINE] Available from https://www.icaew.com/~/media/corporate/files/qualifications%20and%20programmes/learning%20partners/learning%20materials/ti%20audit%20assurance%2020142015%20inspection%20copy.ashx [Accessed 8th January, 2018]. Vls?noiua, D. Buzenche (Matei),S. (2014). Determining Audit Materiality in the banking industry- a knowledge based approach. Procedia Economics and Finance.15. Woolworths Limited (2015). Annual Report 2015. [ONLINE] Available from https://www.woolworthsgroup.com.au/icms_docs/182381_Annual_Report_2015.pdf [Accessed 18th January, 2018]. Woolworths Group (2016). Financial Report 2016. [ONLINE] Available from https://wow2016ar.qreports.com.au/xresources/pdf/wow16ar-financial-report.pdf / [Accessed 18 th January, 2018]. Woolworths Group Limited (2018) Portfolio Businesses [ONLINE] Available from https://www.woolworthsgroup.com.au/page/about-us/our-brands/portfolio-businesses/ [Accessed 8th January, 2018].

Sunday, December 1, 2019

Julius Ceaser Essay Brutus Character Analysis Marcus Brutus Essays

Julius Ceaser Essay: Brutus Character Analysis Marcus Brutus Julius Ceaser Essay: Brutus Character Analysis Marcus Brutus William Shakespeare's play, The Tragedy of Julius Caesar, is mainly based on the assassination of Julius Caesar. The character who was in charge of the assassination was, ironically, Marcus Brutus, a servant and close friend to Julius Caesar. But what would cause a person to kill a close friend? After examining Brutus' relationship to Caesar, his involvement in the conspiracy, and his importance to the plot, the truth can be revealed. Marcus Brutus, a servant and close friend to Caesar, has a strong relationship with Caesar but a stronger relationship with Rome and its people. Brutus is very close to Caesar. In Roman times, the only way for someone to get close to a person of high rank is if he/she is close to him/her. In many points of the play, Brutus was talking and next to Caesar. Brutus also loves Caesar but fears his power. In the early acts of the play, Brutus says to Cassius, "What means this shouting? I do fear the people do choose Caesar for their king...yet I love him well."(act 1, scene 2, ll.85-89), as he is speaking to Cassius. Brutus loves Caesar, but would not allow him to "climber-upward...He then unto the ladder turns his back..."(act 2, scene 1, ll.24,26). As the quote says, Brutus would not allow Caesar to rise to power and then turn his back onto the people of Rome. After the assassination of Julius Caesar, Brutus talks to Antony about Caesar's death. "Our hearts you see not; they are pitiful; and pity to the general wrong of Rome..."(act 3, scene 1, ll.185-186). Brutus says that Antony cannot see their(members of the conspiracy) hearts, which are full of pity. Again, this shows how Brutus loved Caesar but cared for the life of Rome and its people more. This is the only reason Brutus would conspire against Caesar. For Brutus says to himself, "I know no personal cause to spurn at him...How that might change his nature..."(act 2, scene1, ll. 1,13) Caesar's relationship with Brutus is also strong. Just allowing Brutus to speak to Caesar shows his respect for Brutus. Caesar feels that Brutus is noble to him and does the right thing regardless of personal danger. On the Ides of March, as Caesar was assassinated, Caesar's last line is: "Et tu, Brute?--Then fall, Caesar."(act 3, scene 1, l.85). This shows that Caesar would not die without Brutus' stab. Caesar realizes that there must be a noble reason for this assassination if Brutus was in it. This again shows how much Caesar respects Brutus. Brutus and Caesar both respect each other, but in different ways. Marcus Brutus had a very important role in the conspiracy against Caesar. He was the "back-bone" of the plan. According to Cassius, Brutus' main purpose in the conspiracy is for an insurance policy. The people will think, since Brutus is noble to Caesar, that there is a good reason for Caesar's assassination. Brutus will also be the leader of the conspiracy for another "insurance policy" for the assassination. Cassius is the one who declares this, "Brutus shall lead the way, and we will grace his heels with the most boldest and best hearts of Rome. "(act 3, scene 1, ll.135-136). Again, if Brutus leads the way, the people will think that the death of Julius Caesar wasn't such a bad thing. Brutus also declares to himself that his role in the conspiracy is to save Rome. He says to the people that, "If then that friend demand why Brutus rose against Caesar, this is my answer: not that I loved Caesar less, but that I loved Rome more."(Act 3,scene 2,ll.21-24). If Brutus was not in the plot of The Tragedy of Julius Caesar, the conspiracy would probably not have worked. Since Brutus "...loved Rome more."(Act 3,scene2, ll.23-24), he decided to be a part of the conspiracy. If he hadn't loved Rome more than Caesar, he would not have joined in the assassination of Julius Caesar. Cassius and the rest of the conspirators would probably not have continued on without Brutus because they would have no "insurance" afterwards. The people would think that there was no reason for Caesar's death and most likely beheaded all the conspirators. Also, if Brutus was not in the play, the whole end of the play would not ever occur. Brutus would not be there to have an army or kill himself, and Cassius will already be beheaded. If Brutus was not in the play, the title would have absolutely no