My commander free essay sample

The six infamous words most commonly spoken by my mom in our household are, â€Å"Your dad wants to talk you†. After this, there usually comes a sigh from me or my two other brothers-whoever’s turn it was to get this week’s â€Å"lecture†. In my family, my dad is known to give his weekly lectures to my brothers and I about school, behavior, or life, (if you’re lucky enough, you just might get by without one for the week). Throughout the years however, his words have turned into the catalyst for my success as he’s shown me to work hard and believe in myself. Now I hear my mom utter these words, â€Å"Your dad wants to talk to you†. She enters my room, smirks crookedly, and waits for me to mirror her expression as I always do as our simple exchange of humor. I cease my agitated thoughts about math equations, close my book, and exit my lively room to walk into the dark hallway. We will write a custom essay sample on My commander or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page I grumpily drag my feet as I begin down the endless hall towards our living room, which now transforms into my dad’s â€Å"office†. Every time I’m called to listen to one of my dad’s lectures, it feels as though I’m being summoned to the principal’s office to receive a punishment for my delinquency. If any person receives one of his infamous lectures, they would agree with my dramatic comparison. You see, my dad isn’t the gentlest person you would meet; in fact he’s rather harsh in his words and stubborn in his ways. My mom is quite the opposite and has always explained to my brothers and me growing up, that he developed this way because of his military background. He graduated from West Point, a military academy, and after served in the U.S. army for 6 years. He told me that during this time at West Point, he learned his company motto: â€Å"Be straight or be gone†. It meant that the plebs had to have an organized unifo rm and respectful behavior towards their commanders or else they were reprimanded. My dad recalls this motto being instilled in him the very first week he arrived on campus and ever since, he’s made this motto his life style and now disciplines us in the same way. At this moment I turn the door knob, and enter my dad’s â€Å"office†. He is idly sitting on the couch watching football. I sit down next to him and wait for the awkward silence that guides him into conversation. His talks range in topics from grades (he usually criticizes that I’m not focusing enough on homework and I argue back that I need time to relax), attitude (he says I need to cooperate more with my brothers and I disagree saying they are the ones who instigate our daily fights), and responsibility (he says I need to take on more chores or school activities and I dispute that I have enough responsibilities to last a life). His words were severe at times, but his concerns behind them were full of love. Although I’ve felt his strict army-influenced ways have been too overbearing for me at times, I now can look back and understand he was just trying to raise me. And he did. He showed me how to get back up on my feet if I fell. He told me to believe in my ambitions if I alone could take on the dedication they required. He taught me to be respectful towards others because everyone deserved it. Whenever I come to a crossroad about a choice, I catch myself replaying one of my dad’s programmed sayings that were guaranteed to be repeated in his lectures. â€Å"Go above and beyond†, comes to my mind when I take on a new task like volunteering. â€Å"Only do whatever makes us proud†, pulsates in my mind if I’m put into a situation where ruthless peer pressure wants to take over. â€Å"Be brave now so there are no regrets in your future†, is the voice I hear if I’m afraid to make life decisions such as which college I want to apply to. All of these things that my dad has taught me haven’t gone in one ear, out the other; rather they’ve made it in one ear and wormed their way into a place in my heart to stay. My dad knew during those talks that I would someday thank him for his advice (in fact, his exact words were â€Å"someday you’ll appreciate my advice and thank me for it†). Today I am able to say â€Å"thank you dad† with a smile on my face, knowing that he, my commander, shaped me into his strategic soldier ready for the battle known as life.

The Color Purple Essay Example

The Color Purple Essay Example The Color Purple Paper The Color Purple Paper Essay Topic: The Color Purple The Winters Tale Compare how Celie and Jeanette deal with the influence of Mr. ____ and Mother in The Color Purple and Oranges Are Not the Only Fruit. Refer to the way structure and language demonstrates their resilience. Both protagonists seek others for the comfort they are lacking from Mr. ___ and Mother, yet neither Shug nor Melanie or Katy are able to truly compensate for what they have lost. Shugs abandonment of Celie appears to hurt her more than Mr. ____s physical abuse ever did: My heart broke. Shug love somebody else. Celie does not need to be well educated, and Walkers language does not need to be sophisticated to show the pain that Celie is feeling. These two short sentences create enormous impact, particularly as they open one of the letters/prayers. It also evokes more sympathy here from the reader because of how much Shug means to Celie, My life stop with Mr. ___ but start up again with Shug. Celie, like Jeanette, loses little when her primary caregiver is insensitive, yet loses everything when her soul mate is, I feel my heart begin to cramp I cover it with my hand. This gesture is so achingly poignant because of its simplicity, and because it is so child-like; Celie has not been taught any other way to cope. Wintersons description, though more detailed, describes a strikingly similar reaction to loss from Jeanette: We cried each other to sleep sweating and crying with mixed up bodies and swollen faces. It is unsurprising that both characters react almost identically when suffering, due to not receiving the physical comfort they deserve from those that should provide it. There is no doubt, however, that finding this comfort from another source does help Jeanette and Celie, even if it is only temporary, I was delighted. She was my friend, and I wasnt used to that. This is particularly true in The Color Purple: Shug, throughout the novel, gives Celie passion, confidence, and reassurance, For the first time in my life, I feel just right and is everything that Mr. ____ is not. Walkers novel is so powerful because of the development we see in Celie, essentially because of Shugs support. At the beginning, Celie is fragile, with little optimism, yet after Shug, Nettie and Sofia act as inspiration, she is able to confront Mr. _____: Your dead body just the welcome mat I need. This is such a contrast to Celies earlier behaviour, but shows resilience rather than reluctant acceptance. Although not to the same degree, Jeanette finds similar physical comfort in Melanie that she lacks in her mother: We never usually touched except in anger. Melanie, Katy and Miss Jewsbury however, are not inspiration for Jeanette, but merely figures in her life that will offer comfort. Celie and Jeanette differ in terms of confidence, yet not in their need for support: Knowing Melanie was a much happier thing I needed that kind of friend. Here, Winterson could be suggesting that Jeanette even recognised that she was lacking that kind of friend, which is not unlikely, as Jeanettes language displays a certain wise, tolerant quality throughout the novel. The use of the adjective much happier clearly shows the positive influence Melanie has, and that Jeanette still believed that their relationship, in hindsight, was worthwhile. Escapism forms a large part of Celie and Jeanettes ability to be resilient; through faith or fantasy, both characters find a way of distracting themselves from their undesirable reality: Most times I pretend I aint there. Celies letters/prayers are evidence enough of her frequent escapism, and writing to God or Nettie is used as a release. Jeanette however, uses fairy tales and symbolic stories to express herself. The enormity of Mothers influence on Jeanette is shown in the way even the fictional characters she creates are based on reality. Even in fantasy, she cannot truly escape. The novel contains several references to accounts of Sir Perceval leaving King Arthur, as well as a princes quest to find the perfect woman. The latter is clearly representative of Mother wanting Jeanette to be a saviour: She would get a child, train it, build it, dedicate it to the Lord. This language is not typical of a mothers to a child, but rather describing some construction project; the child is not described as human, with specific and specialised needs, but instead an object to be put through a process. The verb train is not usually associated with motherhood, but has more military connotations, suggesting a definite lack of affection from Mother that is acknowledged by Jeanette. Jeanette also refers to characters in literature as role-models, something Celie is unable to do because of her lack of education, So I was alone. I thought of Jane Eyre, who faced many trials and was always brave. Similarly to the unrealistic expectations her mother has of her, Jeanette is basing her behaviour on a fictional character, expecting too much of herself: I want a woman who is perfect. This is unusually nai ve of Jeanette, a typically objective character who seems far wiser than her years at times, but does show how her Mother has influenced her in terms of striving for something impossibly out of reach, It must exist because I want it. The desperation for perfection shown with the use of the modal verb must fully conveys the pressure Jeanette is under to conform to her mothers ideals. Escaping into a fantasy world is her only real opportunity to attempt to remain resilient. One significant difference between the narrative voices in the two novels is the pressure they face to rebel or conform. While Celie is constantly being berated for not standing up to Mr. ____, Jeanette faces harsh criticism for straying from the strict boundaries of her religion: Youre a disgrace. Both protagonists eventually concede to this pressure, and Celie grows in strength while Jeanette accepts that arguing achieves nothing: No mum, I replied, its not like that at all. But she wasnt listening. This significant lapse in communication is disappointing in a relationship that should be as close and supportive as that of a mother and daughter, and evokes sympathy from the reader towards Jeanettes character, as well as hostility for the character of Mother. Even Jeanettes fantasies reflect her reluctance to argue with Mother: anyone who disagrees with the Prince, her fantasy parallel, is beheaded. Unlike Celies feelings for Mr. ____, Jeanette does not speak about being in fear of her mother, but rather accepts that confrontation is not effective: Well thats that then, I thought. And it was. The fact that Jeanette, as the narrative voice, can confirm that her earlier thoughts were correct, shows how often she must experience this. It also reflects a certain maturity at being able to assess a situation, and walk away if it cannot be resolved. Her explanation of Pastor Finchs whereabouts even shows wit at such a young age: playing with the fuzzy felt, adding this embarrassing detail purely to show her maturity and eye for humour over the Pastor. The use of first person narrative allows us to clearly see how Jeanette and Celie are finding ways of coping. Surprisingly, there is almost no use of denial by either protagonist: a typical coping technique. They are both very honest, and this narrative structure allows the reader to see their genuine feelings, with no reason to hide anything. Jeanettes reaction to Pastor Finch is not truthful; she does not tell him that she was just beginning to enjoy a rewrite of Daniel in the lions den, but instead acts as if it was a mistake, putting on my best, blessed face. The adjective best could even suggest that she is so used to these situations that she has been practising, and now knows which one is the most effective. She is used to the behaviour of the adults in her life, and has learnt that protesting will only get her into more trouble. One key contrast between Celie and Jeanette is their self-confidence. Jeanette, although defeatist at times, does seem to realise her potential, and is rarely self-pitying: I cannot recall a time when I did not know that I was special. Celie, however, has a clear association between women and oppression, one that is only reinforced by the appalling treatment of Sofia, and one that doesnt ever seem to truly leave her. Her perceptive observation of Harpo emphasises this association: He strong in body but weak in will. He scared. His eyes be sad and thoughtful. His face begin to look like a woman face. The detail of this description suggests that Celie recognises so much of herself in Harpo, the last line being particularly moving. It implies that through her experience, and Mr. ____s influence, sadness has been inextricably linked to being a woman, particularly through the use of the verb begin. Harpos fear and dejection is only one aspect of the emotional isolation that Celie feels, making the reader question exactly what a woman face looks like to Celie, if fear and sadness form only the foundation. The protagonists love interests are both rude when they are first introduced, yet neither Celie nor Jeanette are discouraged by Melanies Ive said no and Shugs You sure is ugly, despite their blunt and abrasive tone. Mr. ___ and Mothers constant emotional abuse leaves them expecting a lack of emotional support in a relationship, and results in them accepting that society will always treat them like this: There was nothing for me to do but contemplate my fate and lie still. The use of the verb contemplate links to Jeanettes reliance on prayer, and the fact that there is nothing for her to do but be passive, emphasises that this is all she knows, and is the only comfort she can receive. Religion plays such a significant part in both novels, as both an explanation for the behaviour of many of the characters, and a form of escapism for the two protagonists. Celie turns to God for comfort, whereas Jeanette turns because she is forced to: [I had] enrage[d] my mother because I had abandoned biblical themes. There rarely seems to be a sense of real therapy or enjoyment from Jeanette when reading the Bible, or learning about biblical stories, and instead she often adapts them, making her own versions. This could be showing that she doesnt want to conform to one idea of coping with their emotional abuse, or one set of beliefs: I had all kinds of variations, but usually I drowned it. The use of casual violence connected on more than one occasion with these innocent biblical stories is humorous in places, yet conveys the stark message that Jeanette feels some sense of anger towards the people who are forcing her to believe these tales, and base her life around them. Pastor Finch even turns something as insignificant as Jeanettes age into a religious warning: The demon can return SEVENFOLD. Similarly, the incident with the fuzzy felt is evidence of how religion stifles Jeanettes imagination, and because her mother follows it so closely, she is as afraid as Pastor Finch is of over-crossing the boundaries, But thats not right Lets put it right shall we? He puts the importance of copying the exact biblical image before the actual enjoyment for Jeanette, emphasising how patronising and controlling she views them as. Celie, however, is able to appreciate the value of faith because it is never imposed on her: All this week I suffer. I turn to prayer. The verb turn emphasises how it is an escape for Celie, and that she is turning from something that is distressing. There is also no self-pity from her here, but simply I suffer in the description of her pain, without any detailed melodrama. This conveys a real resilience from Celie: that she is able to move on without dwelling on the past. Unlike Jeanette, she finds a life without religion difficult, and needs faith to struggle through, But it aint easy trying to do without God. Even if you know he aint there, trying to do without him is a strain. One technique Celie certainly uses to deal with Mr. ___s influence is to deflect her pain by ensuring she is not the only victim: Beat her. I say. When she tells Harpo to beat Sofia, the reader sees an unfamiliar Celie, one with malice. However, her inability to allow it to leave her conscience stops the reader from ever really altering their respect or admiration for Celies character, particularly when she justifies her behaviour: I say it cause Im a fool, I say. I say it cause Im jealous of you, I say it cause you do what I cant. Fight. At this point in the novel, Celie is not strong enough to fight Mr. ____, and so uses Sofia as a proxy. The repetition of I say shows Celies anxiety and evident uneasiness with being this cruel, though her behaviour is not unforgivable, given the trauma she has suffered, and her hasty change in attitude: You still bothering Sofia? Sofia love you. I dont know what more you want. Like her mother, Jeanette begins to enforce religious ideas on the people around her, and instead of being praised like she would be at home, she is criticised at school: You have been talking about Hell to young minds. It seems to be saying that despite this very Christian idea of hell, telling young children about it is wrong for fear it might corrupt them. The phrase, young minds implies this, in the way that they could be moulded, perhaps suggesting a fear of Satanism within society, which is certainly reflected throughout the novel: Parents, watch your children for the signs. This is also ironic in that a religious idea is not fit for exposure to a young, pure, mind, and contrasts with so much of Mothers behaviour, Whatever it is, its not holy. There is the sense, with both novels, that society plays a major part in Celie and Jeanettes lack of freedom: All my life I had to fight. The two protagonists are not the only ones experiencing this kind of oppression, nor are Mr. and Mother the only ones enforcing it. In Jeanettes case, it is her religions boundaries that restrict her, and with Celie, it is the social ones. Mother and Mr. ____ are merely representative of the figures in society that are so controlling, and are certainly not rare. This explains, in part, why there is so little abhorrence felt by the protagonists towards Mr. ___ and Mother. They are not used to being treated any differently, and so ultimately, instead of trying to physically escape, both characters learn to be resilient: Im pore, Im black, I may be ugly but Im here.

Countering Suicide Terrorism Essay Example | Topics and Well Written Essays - 4000 words

Countering Suicide Terrorism - Essay Example Force by itself is never going to be a solution for terrorism. Terrorism springs from the bosom of people or culture that feels marginalized. This feeling of being of no consequence in an ever developing world has been and remains the breeding ground for terrorism. Given the fact that terrorism is on the rise all around the world, posing a threat to the entire civilized world, it is but natural that solutions are sought to contain this menace. It is only a systematic analysis of terrorism and its growing face of suicide terrorism that will provide solutions for removing this hovering destructive menace of the twenty-first century. There are several definitions to this complex issue of Terrorism. Some of the more meaningful definitions start with the simple definition coined in 1979, when the terrorism started making itself be felt around the world. This definition reads as â€Å"terrorism is the deliberate and systematic murder, maiming, and menacing of the innocent to inspire fear for political ends† (Harmon, 2000). Reid 2002, expands this definition to differentiate terrorism from acts of violence that occur during war, through calling terrorism as the practice of â€Å"a pattern of sudden violent or fear-inducing action against civilians, not part of a military action in declared war between nations†. However the more comprehensive and most often cited definition is the one used by the U.S. State Department, Department of Defense, and the Central Intelligence Agency, which is as follows, â€Å"the term ‘terrorism’ means premeditated, politically motivated violence perpetrated against noncombatant target by sub-national groups or clandestine agents, usually intended to influence an audience†. A terrorist group is any group or has a sub-group that indulges in terrorism. International terrorism occurs when terrorism involves more than one nation. (Stevens, 2002). Terrorism is not an invention of the modern era. It

Organisation Change Research Paper Example | Topics and Well Written Essays - 750 words

Organisation Change - Research Paper Example This paper identifies organizations that have implemented different organizational strategies, the one that is most successful, and the reason behind its success. Organizations That Have Adopted Different Change Strategies Tuning (Anticipatory and Incremental) Tuning is implemented when management anticipates a change and an incremental change is initiated. An example of this is the tuning of marketing activities by Du Pont. Du Pont adopted a marketing strategy called Adopt-a-Customer program, wherein a blue-collared worker would personally visit a customer to understand his needs and pass them on to the company (Kreitner, 2008). This innovative idea replaced the traditional way of waiting for the customer to report a problem and then fix it. This was an effective strategy that translated into organizational success. Adaptation (Reactive and Incremental) Adaptation is also an incremental change, but here the change is not proactive but reactive to external stimuli. Ford with its aero dynamic styling had made a successful change that positively affected the performance of the company. In order to compete with Ford, Chrysler and General Motors were forced to adopt a change in their design (Oden, 1999). Reorientation (Anticipatory and Discontinuous) Reorientation is an anticipatory change wherein significant redirection of the organization occurs. An example of this is the change made at At&T by CEO Bob Allen. The company went through many radical changes in the 1980s such as restructuring of the business units, new management teams, change in overall strategy, new acquisitions, etc (Palmer, Dunford & Akin, 2008). These changes were in response to anticipatory changes in the industry expected due to deregulation and pressure from international competition. Re-Creation (Reactive and Discontinuous) Re-creation also involves major modifications in the organization, it is similar to reorientation but the change here is reactive. An example of this is the complete restr ucturing of Apple Inc., in the mid 90s. Apple was under the threat of being shut down; it had not been able to adapt to the changing times and competition. It was then completely restructured which included a new product line and even new board members. Most Successful Changes and the Reasons behind Them The success of an organizational change is dependent on various factors and, hence, each change must be evaluated individually. In the above-identified changes, the most successful is the re-creation change in Apple. The simple reason for this is that the changes made in the company during the 90s have today resulted in Apple being one of the most valuable companies on the planet. There are numerous reasons behind this. The change brought focus to the product line. The number of products was reduced and more focus was given on developing a generation of the same product rather than a number of products. The restructuring of the board brought in new ideas and expertise to the company . In addition, the change in the leadership style (Steve Jobs’ charismatic leadership) made a huge difference to the company’s fortunes. One Category More Successful Than Another Even though the recreation change is identified as the most successf

Enlightenment Term Paper Example | Topics and Well Written Essays - 1250 words

Enlightenment - Term Paper Example The Enlightenment followed the Renaissance and the Reformation periods of Europe and is included in what has been termed the Age of Reason. Those who championed the Enlightenment such as Voltaire, John Locke, David Hume and Thomas Paine, among many others, dismissed superstition, irrational thought and oppression by the ruling authorities which put them at odds with the monarchies of the time and the Catholic Church. Enlightenment â€Å"thinkers† were primarily Deists who questioned the authority of church institutions and whether their influence was a positive for society. Though not advocating the devolvement of religion, they embraced scientific analysis and rational conclusions based on evidence rather than the suppression of knowledge long supported by the Church throughout the dark ages. Enlightenment philosophers sought to deliver people from the constraints of religion and set the standard for secular morals and politics. To them, Christianity celebrated human sufferin g and poverty while preaching undeserved forgiveness. The Church hierarchy was institutionally corrupt, their actions to oppress the common people appalling and lust for power insatiable. Enlightenment thinkers thought themselves courageous for speaking out against Christianity which they thought was born from the decadent Roman Empire and responsible for ushering in the deeply superstitious and depraved dark ages. Expectedly, theologians of that time reacted negatively to the enlightenment philosophers whose influence was growing among both intellectuals and the common man. (Eliot, Stern, 1979). Bishop Joseph Butler (1692-1752) among other church officials staunchly defended Christianity to the flock while challenging the rational of deist thought. Butler stressed religion that spoke to the heart and not cluttered by thoughts of the mind. The emotional backlash among the faithful to this â€Å"heretical† movement was significant and extensive sparking a new movement in the o pposite direction. Pietism, started by brothers John and Charles Wesley in 1738, stressed strict adherence to church teachings and that enlightenment was a tool of the Devil trying to poison people’s minds and lead them away from God. By the late1700’s, pietism and rationalism were very much in conflict with one another. Advocates of each diametrically opposed position disagreed fervently on religious ideals. They did, however, concur on the matter of religious freedom. In addition, both pietists and rationalists felt they were outside the mainstream; both feared persecution and acknowledged the blatant, historic abuses propagated by religious institutions. Interestingly, both movements, each considered radical for the time period, were considered similarly threatening to the state and church institutions which had an interest in maintaining the status quo. (Lewis, 1992). A few of the more progressive members of the clergy tolerated ideas born of the Enlightenment, a f ew even embraced many of the base philosophies. Unfortunately for the movement, various factions involved with the French Revolution distorted and misused concepts of the Enlightenment. Some, intent of banishing the Christian Church from France along with its oppressive tactics, did so under the banner of Enlightenment although none of the philosophers of the time advocated this overreach. As a result of this distortion, the movement was vilified by both

Basic Assumptions in Accounting

Basic Assumptions in Accounting Accounts are produced by all companies as a way of providing information to all third parties interested in the company’s performance. One of the primary aims of these accounts is to reduce the problems inherent in the agency relationship of the directors with the other interested stakeholders such as investors, employees and even government bodies. Due to the wide range of uses for accounts, it is little wonder that research into the way that these accounts are drafted and presented has had to lay down some fundamental assumptions in the way that accounts are written. However, in reality the assumptions that have underlined the analysis of accounts may, at times, be flawed, causing the overall analysis of these accounts to be at best incomplete and possibly even inaccurate (Hermanson, 2005)[1]. Assumption 1 – Accounts are Primarily for Shareholders This is a very common assumption and in many cases is not a damaging one. Even the law seems to support this assumption, with legislation requiring that annual accounts are produced and supplied to the shareholders (Companies Act 2006)[2]. This fuels the concept that the accounts are for the use of the shareholders, only. It is true, however, that accounts are largely for shareholders. The company belongs to the shareholders and is managed and run by the directors. This structure produces an agency problem with those running the business not being those individuals who ultimately benefit or suffer from its success or failure. Shareholders need the accounts in order to determine whether their investment is safe, whether they should be investing more, withdrawing their investment or asking certain questions of the board in relation to policies or activities. The accounts give valuable information to the shareholders in relation to the volume of sales, profitability, comparative analysis of key competitors and the overall value of the shares. Accounting standards have been developed with this key use in mind. It is necessary for all accounts to be audited by an independent auditor to determine that the accounts offer a true and fair value of the state of the financial position of the company. This is, of course, vital for the shareholders as they must trust the accounts being produced by the directors to be accurate, in order for them to make their investment decisions. Whilst all of these principles appear to be geared towards the shareholders, there are other users of the accounts that benefit equally from the standard set out in relation to published accounts. Other key users include the lenders. For many businesses, these stakeholders are absolutely vital and they will be largely interested in the same information as the shareholders, although will only really be concerned about whether the company has sufficient resource to pay back the loan that they have advanced to the company and that suitable security over assets exists (Watts, 2003)[3]. Employees are clearly interested in knowing the health and profitability of the company so that they can be comfortable with their own job security. However, this stakeholder group is often overlooked, despite its central role within the organisation. In addition, government agencies should not be overlooked, with agencies such as HM Revenue and Customs requiring information in order to collect the correct amount of corporation taxes (Brennan, 2000)[4]. Therefore, whilst shareholders may be the most visible group of stakeholders with an interest in the accounts, there are other stakeholders which also have an interest and should not be disregarded. Assumption 2 Accounting Measures a Concrete Reality which is Out There Prepared accounts are required to follow the basic principles such as relevance, understandability, consistency and comparability. Therefore, whilst accounts are prepared in line with the directors’ decisions and interpretations, there are certain underlying rules that must be followed to ensure that the accounts are as close to an unbiased, concrete reflection of the state of the business as is possible. In particular, this is important for the benefit of investor and shareholder comparisons. In order to make suitable judgements regarding investments and decisions about which company should be given support, the accounts of the two companies must be comparable. To be comparable the accounts must be as objective and factual as possible. However, just because it is desirable for the accounts to be a concrete reflection of what is ‘out there’ in the company does not mean that this is an assumption which can be drawn as being true. This need for consistency has been recognised by the International Accounting Standards Board which has developed, in so far as is possible, the financial reporting standards that companies need to follow in a bid to ensure that accounts are as close to being a concrete and comparable reflection as possible (Kroll, 2004)[5]. Take, for example, the way in which a company chooses to report its cash earned. The company could choose to operate on either a cash or on an accrual basis. Under the cash basis, the company would report income as soon as it actually arrives within the company, whereas the accrual basis shows the income earned at the time of the writing of the accounts, regardless of whether or not it has been already received. It is clear to see that the choice as to whether to follow a cash model or an accrual model will have a significant impact on the way in which the profit and loss appears in relation to the company. Other policies that are managed by international standards include issues such as the treatment of goodwill or depreciation, both areas that have traditionally allowed considerable director discretion. By having these basic accounting standards that companies must follow, there is certainly a move towards establishing concrete accounts. This, however, has not been fully achieved yet and, therefore, it is not fair to assume that all accounts are a completely concrete reflection of what is ‘out there’. Assumption 3 – Accounting Can be Neutral Clearly, it is desirable that financial accounts produced by companies are entirely neutral in the way that they are presented. Inaccuracy in accounts generally falls into two distinct categories, dishonesty or incompetence. Dishonesty has several different gradients and may be as simple as the desire by the management team to present a certain aspect of the business, whilst minimising the importance of other activities within the business. One of the main ways that a company could ensure that there is no element of dishonesty in the accounts is to have external auditors checking the accounts to ensure that they are a fair and accurate reflection of the company situation. Furthermore, with the financial reporting standards that have now been developed to ensure neutrality in the published accounts, companies are required to state definitively if they have deviated from the financial reporting standards, so that any move away from neutrality can be immediately and categorically identified. Therefore, whilst not all accounts will always be unbiased or neutral, identifying where neutrality has been deviated from, companies are now required to draw attention actively to this fact, thus increasing transparency. The use of external auditors in the preparation of the accounts is also a useful check and balance to ensure lack of misleading statements in the accounts (Cottingham, 1995)[6]. Despite all these measures, there remains the biased element of the accounts in the chairman’s statement. This is the opportunity for the board of directors to state their opinion and to detail the rationale of the company in terms of previous decisions and the direction which the company is taking in the longer term. This element of the report will naturally result in a non-neutral position (Goch, 1975)[7]. Company accounts are produced, as established earlier, for the benefit of many stakeholders, although primarily they are used by the shareholders and lenders to assist their investment decision. It is only natural, therefore, that companies will choose to forward their best possible position for the accounts. Whilst there are checks and balances in place in the form of financial reporting standards and the requirement of the independent auditor, it is fair to state the accounts are not entirely neutral, at all times. Assumption 4 Accountants are Professionals and Have the Ability to use Sound Judgement Accountants are used at all levels by companies of all sizes to manage the financial affairs of the company and ultimately to produce the accounts for external use, on an annual basis. All qualified accountants are required to be members of professional bodies such as Institute of Chartered Accountants of England and Wales and have strict codes of professional ethics in relation to the way in which they conduct their role (Riahi-Belkaoui, 1992)[8]. Despite the need for these accountants to be controlled and to be managed in a way that they conduct their role, it is essential that they are given suitable freedom to exercise their own professional judgement. Increasing transparency requirements and the greater degree of prescription that is being placed on the accounting profession, in terms of financial reporting standards and requirement is changing the role of accountants in the preparation of accounts. Accounting standards have resulted in accountancy becoming much more of a science than an art form. There is a danger in this shift of emphasis. Accountants are professionals and their sound professional judgement is essential in ensuring that the most accurate company accounts are produced. However, this sound professional judgement is only useful if it is unbiased to the company itself, i.e. through an independent accountant or auditor (Thomas Keim, 2003)[9]. Internal accountants who are employees of the company are under the influence of the directors and, as such, may have an unhelpful level of bias towards the company. In this case, where there are competing requirements, accountants cannot be relied upon to exercise the same degree of sound professional judgment. Published accounts are only as good as the information that is supplied to the accountants preparing these accounts. If accountants are not given the full information in relation to the company, they will simply not produce accurate accounts, regardless of how sound their professional judgment is (Chisnall, 2001)[10]. Professional accountants, as a whole, are required under their own code of ethics to exercise professional judgment when conducting their roles and this is generally followed. Constraints are increasingly being placed on the way in which accountants can prepare accounts and this is restricting the ability to exercise professional judgment in all cases. Care must also be taken when considering accountants who are biased due to their position with the company. Conclusions Many assumptions are made when it comes to published financial accounts. In almost all cases, these assumptions are not universally true and care should always be taken to reconsider these assumptions, whenever accounts are being analysed. Any deviations from these assumptions could dramatically impact on the way in which the company accounts are viewed by all stakeholders concerned. Bibliography Brennan, N. Gray, S.J., 2000. Accountants’ reports on profit forecasts: regulation and practice. Managerial Auditing Journal, 15, 9. Chisnall, P., 2001. Fair value accounting – an industry view. Balance Sheet, 9, 1. Cottingham, J. Hussey, R., 1995. The Prevention of Misleading Accounts Through Disclosures of Related Party Transactions. Journal of Financial Regulation and Compliance, 3, 4. Goch, D., 1975. The Changing Face of the Annual Report. Managerial Finance, 1, 3. Hermanson, R.H., Edwards, J.D. Maher, M.W., 2005. Accounting Principles. 8th ed., Freeload Press, Inc. Riahi-Belkaoui, A., 1992. Morality in Accounting. Quorum Books. Kroll, K.M., 2004. The Lowdown on Lean Accounting: A New Way of Looking at the Numbers. Journal of Accountancy, 198. Thomas Keim, M. Grant, C.T., 2003.To Tell or Not to Tell: An Auditing Case in Ethical Decision Making and Conflict Resolution. Issues in Accounting Education, 18. Watts, R. L., 2003. Conservatism in Accounting Part I: Explanations and Implications. Accounting Horizons, 17. Footnotes [1] Hermanson, R.H., Edwards, J.D. Maher, M.W., 2005. Accounting Principles. 8th ed., Freeload Press, Inc. [2] Companies Act 2006. Section 413. [3] Watts, R.L., 2003. Conservatism in Accounting Part I: Explanations and Implications. Accounting Horizons, 17. [4] Brennan, N. Gray, S.J., 2000. Accountants’ reports on profit forecasts: regulation and practice. Managerial Auditing Journal, 15, 9. [5] Kroll, Karen M., 2004. The Lowdown on Lean Accounting: A New Way of Looking at the Numbers. Journal of Accountancy, 198. [6] Cottingham, J. Hussey, R., 1995. The Prevention of Misleading Accounts Through Disclosures of Related Party Transactions. Journal of Financial Regulation and Compliance, 3, 4. [7] Goch, D., 1975. The Changing Face of the Annual Report. Managerial Finance, 1, 3. [8] Riahi-Belkaoui, A., 1992. Morality in Accounting. Quorum Books. [9] Thomas Keim, M. Grant, C.T., 2003. To Tell or Not to Tell: An Auditing Case in Ethical Decision Making and Conflict Resolution. Issues in Accounting Education, 18. [10] Chisnall, P., 2001. Fair value accounting – an industry view. Balance Sheet, 9, 1.

Symbols and Symbolism in Heart of Darkness - The Symbol of Ivory :: Heart Darkness essays

The Symbol of Ivory in Heart of Darkness In Heart of Darkness Joseph Conrad often uses vague,"muted" descriptions, leaving a melange of possible meanings in the reader's lap. One exception to this trend is Conrad's symbolic use of ivory. Within the frame of the story, his references to ivory can obviously be seen as a representation of the white man's greed. Towards the end of the book ivory comes to symbolize the oozing evil that drips from the heart of darkness. It isn't long before Conrad makes a commentary on the greed of the whites. By the thirty-seventh page via Marlow associates them with a "false religion." He says that the men at the Central Station are, "like a lot of faithless pilgrims bewitched inside a rotten fence. Pilgrims are usually people who travel to a holy place, so why the choice of words? Conrad further explains in the following lines when he says, "The word 'ivory' rang in the air, was whispered, was sighed. You would think they were praying to it." In their rapacity the "pilgrims" have placed ivory as their God, a realization that has greater meaning towards the end of the book. The significance of ivory begins to move away from avarice and takes on a purely evil connotation as Marlow approaches those hearts of darkness: the Inner Station and Kurtz. Kurtz's relationship with ivory seems to have been reiterated by every company member through the course of the story. Of course Kurtz "harvested" more ivory than all the other stations combined, and therefore it almost seems appropriate that Conrad would use extensive ivory imagery in describing Kurtz. Earlier, during his digression on Kurtz, Marlow says, "The wilderness had patted him on the head, and, behold, it was like a ball-an ivory ball". By the time that Kurtz is carried out on a stretcher the evil has so overtaken him that, "I could see the cage of his ribs all astir, the bones of his arms waving. It was as though an animated image of death carved out of old ivory had been shaking its hand with menaces at a motionless crowd of men made of dark and glittering bronze". The evil has now grown to encompass his entire body, and soul.

All we need is love

All we need is love Love is a very deep feeling that goes with us in our life. Without love there is no true life and no meaning of life. From the moment we are born we are surrounded with love of our parents and other relatives and we love them back. First we love our mother – the first person we see in our life. You may say that in our babyhood it is an unconscious feeling, it is an instinct, but nevertheless it is true innocent love and affection. As we start sense the world we start feel love to father and other close people.We take and give this love s self-evident and can't even imagine our life without these people. Growing older we experience first love to somebody in kindergarten or at school. It is always pretty to kick at the little children attracted to each other. And it is a wonderful moment to realize that you are in love for the first time. In childhood and also in our adult life we also love our pets – cats, dogs, goldfish, tortoises etc. Our pets can a lways make us kind and happy. Have never understood people who don't love animals, and I am sure that every child should have a puppy or a kitten.Besides, care of domestic animals helps to bring up a conscious, responsible, attentive person. In our mature love we may love some persons, and we are very lucky if there is somebody who loves us back. Sure there can't always be mutual love, and we can't make somebody to love us as we do. But when we feel it, the world seems wonderful. Without a doubt love makes us stronger, happier, and more motivated. We get desire to become better for the person we are in love with, and to make good deeds. Love inspires everybody. Many poets, writers, artists, composers devoted heir works to beloved persons.If there was no love in our life there will be no outstanding works of art known all over the world. Sure it is a hard job to love someone, in spite of his/her imperfections, and the marriage build on love is the strongest. A person who does not lov e cannot be happy. He is usually grumpy, nervous, and strict. He cannot understand those who are experience this feeling. Feel sorry to such people because love is the most beautiful thing that can happen. I wish everyone to feel it, and I hope you and your close people love each other, and this love Will last forever.

Liberalism a political thoery... essays

Liberalism a political thoery... essays Liberalism is a political theory that maintains the rationality of human nature. Assuming that humans are reasonable and freethinking should be given the opportunity to fulfil their economic potential. Liberalism rational view on human nature lends itself to the economic theory of capitalism. In this essay I will attempt to prove the veracity of this statement. Firstly, Liberalism allows young entrepreneurs to start their own business, but that includes many taxes. Capitalism also allows entrepreneurs to start their own business, but with as little interference as possible. In both political theorys we are free to have control on our life, though liberalism favors the help of government in ones life for economic or health issues, (social insurance, welfare) capitalism on the other hand lets you be in TOTAL control of your life, lending you no help. Both governments supply matters of law. Secondly, Both these political ideologies favor the profit motive. Were you can start your own business at your risks. But in the case of liberalism you can have a bankruptcy protection plan supplied to you by the government. Thirdly, The laws of supply and demand are the same for both ideologies; the producer offers a price, while the consumers try bargaining the price for their own good. The more customers want, the more you have to produce and you are free to do this without a quota. Fourthly, Both government theories have sub-divisions for each sector for example: health, education, foreign affairs etc. These divisions are made so that the power is divided within the government so that the power is not given to one individual in particular. In both theorys you have a right to elect each and every member of government. Leaving much room so that the voices of the people can be heard. Finally to conclude, Liberalism and Capitalism both share common points in theory. Weather it is the way government is divided,...

Difference Between Chemistry and Chemical Engineering

Difference Between Chemistry and Chemical Engineering Although there is overlap between chemistry and chemical engineering, the courses you take, degrees, and jobs are quite different. Heres a look at what chemists and chemical engineers study and what they do. Chemistry vs Chemical Engineering in a Nutshell The big difference between chemistry and chemical engineering has to do with originality and scale. Chemists are more likely to develop novel materials and processes, while chemical engineers are more likely to take these materials and processes and upscale them to make them larger or more efficient. Chemistry Chemists initially obtain bachelor degrees in science or arts, depending on the school. Many chemists pursue advanced degrees (masters or doctorate) in specialized areas. Chemists take courses in all major branches of chemistry, general physics, math through calculus and possibly differential equations, and may take courses in computer science or programming. Chemists typically take core courses in the humanities, too. Bachelor degree chemists usually work in labs. They may contribute to RD or perform sample analysis. Masters degree chemists do the same type of work, plus they may supervise research. Doctoral chemists do and direct research or they may teach chemistry at the college or graduate level. Most chemists pursue advanced degrees and may intern with a company before joining it. Its much more difficult to get a good chemistry position with a bachelors degree than with the specialized training and experience accumulated during graduate study. Chemical Engineering Most chemical engineers go with a bachelors degree in chemical engineering. Masters degree a popular, while doctorates are rare compared with chemistry. Chemical engineers take a test to become licensed engineers. After obtaining enough experience, they may continue to become professional engineers (P.E.). Chemical engineers take most of the chemistry courses studied by chemists, plus engineering courses and additional math. The added math courses include differential equations, linear algebra, and statistics. Common engineering courses are  fluid dynamics, mass transfer, reactor design, thermodynamics, and process design. Engineers may take fewer core courses, but commonly pick up ethics, economics, and business classes. Chemical engineers work on RD teams, process engineering at a plant, project engineering, or management. Similar jobs are performed at the entry and graduate level, although masters degree engineers often find themselves in management. Many start new companies. Job Outlook for Chemists and Chemical Engineers There are numerous job opportunities for both chemists and chemical engineers. In fact, many companies hire both types of professionals. Chemists are the kings of lab analysis. They examine samples, develop new materials and processes, develop computer models and simulations,  and often teach. Chemical engineers are the masters of industrial processes and plants. Although they may work in a lab, youll also find chemical engineers in the field, on computers, and in the boardroom. Both jobs offer opportunities for advancement, although chemical engineers have an edge because of their broader training and certifications. Chemists often pick up postdoctoral or other training to expand their opportunities.

Women's Place in Society Essay Example | Topics and Well Written Essays - 750 words

Women's Place in Society - Essay Example The wife loses her original self in her attempt to come up to the expectations of the husband, yet the husband considers it her duty and thus, does not owe her a â€Å"thank you†. The tragedy is that this discrimination on the basis of genders is all man-built. God had created men and women equal to each other. In this paper, Grimke’s contentions about women that she mentioned in her letters have been explored. 1. For a lot of reasons, status of the woman in the society has been deemed similar to that of a slave. The document mentions several laws that guide upon the way a woman has to be dealt with in different circumstances. Presence or absence of her husband in the surroundings or his approval or disapproval of her actions makes a fundamental difference in the legal status of a woman’s actions. In this document by Sarah Grimke, woman has been considered as so weak as compared to the man that her self is considered to get merged into that of her husband after m arriage. Since marriage unites the two souls into one, man has been discouraged to offer anything to woman as a present because if he does so, it is thought of as an action to separate the woman from his own self. Even the law does not hold a man chargeable for anything that a wife asks him for except what is basic, though a man is free to waste his resources and money on gambling and fulfilling his lustful desires. A woman may not seek treatment if she gets injured until her husband approves of. Like a master pays for the injuries inflicted on a servant, a husband is responsible for the expenses incurred by a woman for her injuries. Even if she provides sufficient evidence that her husband made her do a certain crime, the woman is believed to have violated the eighth commandment. When she claims a bond with man, the two are considered one. In cases when the woman tends to get her separate self acknowledged, she is considered inferior to the man. Despite that, when found guilty of a crime, she is deemed liable for the punishment of the same level of severity as is inflicted upon the men in their case. 2. Human perception and remembrance of the difference between genders remain profound when a man and a woman interact with each other. Thus, the way a woman is approached by a man is a considerably blow to her dignity. Man favors woman to address her weaknesses, and once he earns her appreciation, he uses her for his own purposes. God has made man and woman equal. Therefore, in order to be best able to benefit from each other’s societies, it is imperative that man and woman interact with each other with no regard to sex. Women’s intellectual abilities have conventionally been underestimated by men and they have been used as domestic products. Women themselves are also partly responsible for this injustice since they have allowed men to treat them that way. By stepping into the society and socializing with people to do good to them and spread the mes sage of the Creator, women would only add to their purity and would be able to optimize on their intellectual abilities and oratory skills. Besides, woman assumes a very important role in the familial structure in that she is the manager of the house and the nurturer of the children that are the building blocks of the society. Concluding all that has been discussed above, women have been forced to live as slaves to men. Although they were born with the same level of intellectual ability as that of men, yet they were forbidden to explore their abilities by the men. Women’s low status in the society can be fundamentally attributed to their own submissiveness to the men. If women want to live on an equal footing with

Law judecial precedent Essay Example | Topics and Well Written Essays - 2500 words

Law judecial precedent - Essay Example its merits and not on the merits of previously decided cases and on the other hand, the law of judicial precedent is important as part of the courts internal control mechanism. With the law judicial precedent, the courts are bound to follow what principles and interpretations of law have been previously set, thus whimsical and unfounded decisions can be avoided. Moreover, since there are now decided cases that may serve as basis in deciding the case at hand, we will have some ideas as to the possible outcome of the case. On the negative side, the existence of judicial precedent can hinder the delivery of justice. As in the case of R v Kansal (2002), the court considered itself as bound by its decision of the case of R v Lambert (2001) even if it knows that its decisions in that case is flawed. Situations like these presents big dilemma that could have some bearing on people’s perspective about the courts. Can the Court correct its flawed decisions even it is bound by the law of judicial precedent? Yes, the decisions of the Courts are not cast is stones and these decisions may be reversed, overruled or rejected under certain grounds. In the case of Young v Bristol Aeroplane Co Ltd (1944), the Court of Appeals said that it bound by its previous decision. Technically, the court is saying here that we have decided a case similar as this and unless there is a clear showing that the facts of case at bar contradicts that of the previously decided case, it has no choice but to follow the course of it previous decisions. The Court of Appeals in this case also provided three cases where it can overturn its previous decision and these conditions are as follows (1) where there is a conflict between two Court of Appeals decisions (2) where the decision is in conflict with the decisions made by the House of Lords and (3) where decision of the previous case is said to be given a per incuriam (a fin ding of want of care exist), the courts cannot decide the case at bar