OConnor and Dagoberto - 1591 Words

It is believable that O’Connor and Dagoberto are known as writers of high caliber. The way that they write is out of ordinary and their muses are unparalleled. Each of them offers a great taste of writing to their readers and their stories sound very pleasant to savor. However, this paper will oppose â€Å"A Good Man Is Hard to Find† to â€Å"Love in L.A.† The focus will be on these themes: symbolism, characters, theme, tone, irony and moral code used in them. The demographic location of A Good Man is Hard to Find† is somewhere in Georgia; however, the author does not give all the descriptive information of the location. The story begins in an unnamed city where the family resides. The writer makes his readers see all the locations where the family has visited. For instance, he mentions â€Å"the old plantations,† â€Å"Red Sammys roadside barbeque eatery.† In â€Å"Love in L.A† it looks like the scenery takes place at the Freeway of Los Angeles. In reality, in term of settings, each story occurs in a different city. Each city impacts the story in its own way and contributes to the aesthetic part of it. The readers discover what each city offers and becomes knowledgeable about the physical aspect of each of them. One can relate that the in both stories share some similarities and some differences at the same token. The geographical setting of each story allows the characters to move around and act in different fashion. None of them resembles to static, but everyone moves along as each storyShow MoreRelatedA Love in La and Good Man Hard to Find Essay examples1244 Words   |  5 Pagesavoid his desire and make him hang loose in middle of nowhere. A second opinion on the issue is that the grandmothers final act was not an act of charity and that she is yet again trying to save herself from being murdered. Some say that Flannery OConnor uses the excuse as the grandmothers final moment of grace to save the story from the bloodshed and violence. It is also pointed out that by the time the grandmother touches the Misfit, proclaiming he is her son, he is wearing Baileys shirt. Other

Computers And The Field Of Computer Engineering - 1571 Words

Electrical engineering is a wide field of study and the field of computer engineering is very intriguing. Computer hardware is the field that is advancing at an exponential pace in the last 100 years which is a very small piece of human history. Which is why this field is so interesting and finding advancements in computer and computing is not hard to come by. There’s always something new that’s created like a new software or processor. But there’s been some recent advancements in what could shape and be the cornerstone of a new step in making history and a new age of computing. That great leap towards the future is quantum computing and in the last two years theirs been a lot of new and exciting developments that will be discussed. The man who first came up with the idea was Feynman a physicist who encountered a problem with classic computers. That they just couldn’t handle the amount of variable or simulate quantum physics he came up with the first conce pts of a quantum computer. Quantum computing has a made a recent leap forward that can be attributed to a few factors. The factors are that in last few year’s major companies like google, Intel and IBM have started to or have increased their resources and manpower on making quantum computing a reality. In 2014 John Martinis and his colleagues at the University of California, Santa Barbara were working to make qubit gates more reliable and controllable. During their research and experimentation, they got a fidelity ofShow MoreRelatedThe Field Of Computer Engineering1347 Words   |  6 Pagesacronym for science, technology, engineering, and mathematics) are attractive for many prospective students. My own personal interest lies in the field of computer engineering, which is categorized as a STEM career and reaps the benefits of such a classification. The field of computer engineering requires relatively modest education, but still rewards employees with a comfortable life, num erous benefits, and personal fulfillment. The qualifications of working as a computer engineer are relatively modestRead MoreThe Field Of Computer Engineering924 Words   |  4 PagesIn the field of computer engineering many virtues can apply and many of them may change depending on the situation. The virtues will also be different depending on which part of the code of ethics is considered. For instance the part of the code that discusses â€Å"avoiding injuring others, their property, reputation, or employment by false or malicious action† has many virtues that could be applied to it. Those virtues could be care, caution, focus and honesty. To care about avoiding injuring othersRead MoreA Research Project On The Computer Engineering Field854 Words   |  4 PagesLarry Page Larry Page is one of Google, Inc. s founders. He graduated from the University of Michigan with a Bachelor s Degree of Science in engineering. Soon after graduating, Page decided to focus on the computer engineering field. He began working on his PhD in computer science at Stanford University in Stanford, California. It was during his time at Stanford University that he met his future business partner and Google co-founder, Sergey Brin. Sergey Brin Sergey Brin is one of Google, IncRead MoreEssay on Applications of Magnetism in the Computer Engineering Field947 Words   |  4 PagesMany aspects of Computer Engineering are affected by the study of Magnetism. Unlike many fields of study, however, magnetism can be both helpful and harmful when it comes to many of the devices used in computers. One of the most basic examples of the use of magnetism in conjunction with computers is the hard drive. Nowadays, hard drives are used in many different consumer electronics products from computers to mp3 players to game consoles. A hard drive is used to store large amounts of data,Read MoreComputer Engineering As A Computer Engineer1049 Words   |  5 PagesComputer Systems Software Engineering Computer Engineering is a field that is constantly growing and is a field that has kept my interest for as long as I can remember. There are three different types of Computer engineers but my focus is Systems Software Engineering. Most employers are looking for a Bachelor’s degree in computer engineering and some experience in the field. Computer Engineering, math, and physics go hand in hand. The vigorous coursework is one of the main reasons people choose notRead MoreComputers Are Becoming The Way Of The Future1508 Words   |  7 Pages Computers and technology seem to fascinate many people, so it should come as no surprise that there are many occupations that involve computers and technology. Computers are everywhere, even in places that most do not think. Most people who are asked how many computers they have in their house would give an incorrect answer. Many just state how many actual computers they have, not realizing that computers are in a lot of devices in their hom e. There are hundreds, maybe even thousands of computersRead MoreComputer Engineering : My Future Degree1513 Words   |  7 PagesComputer Engineering: My Future Degree Computers and technology seem to fascinate many people, so it should come as no surprise that there are many occupations that involve computers and technology. Computers are everywhere, even in places that most do not think. Most people who are asked how many computers they have in their house would give an incorrect answer. Many just state how many actual computers they have, not realizing that computers are in a lot of devices in their home. There are hundredsRead MoreThe Impact of Computer Science on Health Care Medicine1283 Words   |  6 PagesThe Impact of Computer Science on Health Care amp; Medicine Abstract Computer science can be defined as the systematic study of algorithmic processes, their theory, design, analysis, implementation and application. Its functions in the modern society today expand far beyond the uses one could even begin to imagine. Specifically, there is an increased influence in its practical application in the field of medicine. In recent times, an interdependent relationship between medicineRead MoreWhat It Takes to Become a Computer Engineer Essay1421 Words   |  6 PagesNowadays people enjoy high tech computers, smart phones and all sorts of gadgets. But before people can enjoy them someone has to create the program to run the device. That’s were computer engineers come in. The field itself branches off into many fields including cybersecurity, networking, computer software, computer hardware. They have the difficult task of designing the body and mind of the computer. Computer engineering is an ever-growing field that makes computers smaller, faster, and more efficientRead MoreComputer Engineering : Becoming A Computer Engineer1386 Words   |  6 PagesComputer Engineering Computer engineering is a very extensive, challenging career. To become a computer engineer you need years of experience and college education. Many people think this career is easy and good paying, but is not that easy, excessive amount of knowledge is needed to become a top class engineer in this field, but that doesn’t mean it is an impossible task. One must understand that computer engineering is a challenge since before one begins studying it. With that kept in mind an

A Current Event Essay free essay sample

After the United States bombed Japan in World War Two, Korea was divided into two countries: North and South Korea. The economy in each country had different outcomes, which prevented and complicated these two countries coming back together. The US and five other countries, including North and South Korea, were involved in the Six Party Talks to try to combine the two conflicting countries. In 2005, North Korea was afraid it was giving away to much information about their nuclear weapons and they withdrew from the Six Party Talk. Although the United States has participated in talks with North Korea before, the US should engage in talks with them because they need to make a decision that will affect the country by preventing starvation or saving their nuclear weapons program. As stated in the New York Times, â€Å"Almost one out of two children is chronically malnourished North Korea runs a shortage of one million tons of food a year† (Sang-Hun). We will write a custom essay sample on A Current Event Essay or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The United States should engage in talks with North Korea because their people are the ones suffering due to lack of nutrition. The government should understand that the future of North Korea wouldn’t look too bright with a smaller population and residents that are more angered than today. Also, since this country is under a dictatorship, the people have no input on topics, such as this one, that can help the bulk of their people. If the government were to continue to go against the people, an uprising should be expected and to other countries this wouldn’t come as a shock. With the help of the United States, the US can compromise with the North Korean government and supply aid for the deprived people. Not only is it in the best interest for the North Koreans, but for their government to negotiate to keep themselves in power. Another worry for the United States is North Korea has possession of nuclear weapons. As stated in the New York Times, â€Å"Since six-party talks ended, North Korea has detonated a nuclear device and tested a long-range rocket that may one day be able to carry nuclear warheads â€Å" (Knowlton and Sang-Hun). With having this as a â€Å"safety† or backup, Kim Jung IL is believed to have sold nuclear parts to Iran and Syria. What’s even worse is North Korea has the choice to sell their nuclear materials to Al Qaeda. The United States is concerned that if Al Qaeda were to possess these materials, they could create nuclear weapons and use this to hurt other countries, such as the US and Israel. Al Qaeda has no guilt for hurting large masses of people, so firing these VERY dangerous weapons, and killing people, wouldn’t be on their conscious. If the United States were to engage in talks with North Korea, they could compromise on dismantling their nuclear weapons, and could prevent nuclear materials from getting into the wrong hands. In conclusion, the United States would be making the right decision to engage in talks with North Korea for the sake of their starving people and from keeping nuclear materials out of the hands of Al Qaeda. This would help secure our safety and could potentially give the United States another ally in Asia. North Koreans are starving and with out the nuclear weapons they receive aid, if North Korea were to keep their nuclear weapons the civilians continue to starve. Brian Knowlton and Choe Sang-Hun, New U. S. Envoy to Talk With North Koreans, New York Times, October 19, 2011. Choe Sang-Hun, Head of U. N. Humanitarian Aid Paints Dire Scene in North Korea, New York Times, October 24, 2011

Persepolis free essay sample

We all are born into this world unique; we live differently, because we experience different things in our life. The environment and space around us affects and shape us since we were young. This means that the spaces that exist externally from us are affecting and shaping us up in a certain way. We often refer it to the background of the person what they have been through in their life. The author of Persepolis† Marjane Satrapi was born during the Islamic revolution, where things were in an extreme condition compared to condition of our modern society. The environment was unpleasant. Violent acts, torturing, deaths, and forceful actions surrounded her. Later Marjane Satrapi’s establish her book â€Å"Persepolis†. The book is a narrative of her life from six years of age until fourteen years of age. She provides the childhood perspective from which the historical events of the novel are understood. We will write a custom essay sample on Persepolis or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Philosopher Karl Marx (1818 to 1883) introduces his theory; Marxism’s theories include economic theory, sociological theory, philosophical method, and revolutionary change class-relations. Neo-Marxism is a new version of Marxism theories, but without the social classes determinism. The theory focuses more on inequality in society like power and status or â€Å"how material conditions and economic practices shape dominant ideology regarding taken- for- granted assumptions about who â€Å" ought to be† and â€Å" ought not to be† empowered. Discussing about power and money could lead to the idea of â€Å"hegemony†. Hegemony refers to privileging of a dominant group’s ideology over that of other groups. As an illustration, the dominant groups or person in The United States is the government of ultimately Barrack Obama, as a president it is normal that he is in charge and control of The United States. The following paragraphs, will analyze chapter bicycle, the sheep, and the passport through neo-Marxist perspective and interpret how can relates to a rhetoric, ideologies or larger implication in our society. There are many ideologies are the dominant idea that occurred in the book Persepolis. Some of them might be a strange and seem non-sense for us. The Shah of Iran, Mohammad Reza Pahlavi Tries to reform the country and tries to modernize Iran. He was inspired by his father’s ideology of creating machining that can run the country. It seems people are against him because the Islamic culture was more the dominant ideology for Iranian. It was mainly rejection of Shahs policies, his policies that caused financial crisis, rebellion from peasants an well as being defeated at war. The main dominant ideology in Iran came from Jalal Al-el Ahmad’s idea â€Å"Gharbzadegi† it basically a perspective toward western culture that they are plague, toxic, poison, and should be eliminated. During the long period revolution we can see two major different ideologies from different groups. The first ideology is the shah’s ideology of modernizing Iran, combining the western culture and the Iranian culture together, before 1979 Iranian were allow to dress and express themselves freely but after the revolution the citizen needs to wear veil. The second ideology is from the majority of people that are against the Shah’s policy. Ruhollah Khomeini led the main dominant ideology; he was an Iranian religious leader people pray respect to. Ruhollah Khomeini, return to Iran after the revolution came to success the Shah was flees into exile. A extreme ideologies can be found in North Korea, North Korea is the most isolated country in he world, the city look the same and never change after the second world war. Kim Jung ill is the leader of the North Korea. North Korea is also known as Democratic Peoples Republic of Korea. People in North Korea cannot leave their country. The school is a place to brainwash people. I when I watch a documentary about north Korean in Netflix, when Kim Ill sung died everyone cry so much it is very crazy to see something like this. He is almost like their god, they all though that they have a really good life because of him. Everybody see him as providers, father of nation. We can see that North Korean is dominant by this ideology and it is a norm for them. They might not even know how the world outside their country looks, since all the information are being censored and filtered. In the chapter the bicycle in Persepolis, the Rex cinema in Abadan, Iran was burnt down, more than 400 victims were burnt to death. Even though the police was there, they were only there to make sure no one go in and rescue the people that are trapped inside (p15). Even thought the news sates that it was the religious groups, everybody knew it was the Shah, and they didn’t fall for the illusion. The hegemony in this incident is that, the Shah uses his power as an Emperor of Iran to control the media such as newspaper, radio, etc. Although he tries to convey people to believe him the way he wanted, people knew that the it was plan and done by the Shah’s parties. In the context of Iranian history, this order was the biggest mistake he made, this provokes the more people. And a lot were against his regime more and the revolution was taken to the next level until the Iranian finally success. Marji loves her uncle very much, she sees him as a hero because he was imprison for stand again the shah’s regime. After, Marji found out that her uncle Anoosh had been arrested for. Anoosh has a right to see one visitor and Marji was the one he wanted to see. He told Marji that she is a little girl he always wanted to have, and that one day the Proletariat will rule, and that visit was the last time Marji saw her uncle. The newspaper reports that he is a Russian spy and has been executed (70). After that incident Marji banished god from her life. It was the beginning of the war, this type of hegemonies can be found in almost any urban cities or countries. In the chapter the passport, after Marjane and her father left the hospital to visit her father’s acquaintance Khosro. Khosro’s brother and Uncle Anoosh were in prison together during the Shah Dynasty time. His publishing company was shut down, Khosro have been printing fake passports and it is a big seller. After the deal of making fake passport, Maji and her father went back to the hospital and visit Uncle Taher he just had his third hearth attack. Two days later Niloufar the eighteen years old communist that uncle Taher hid her in the basement got arrested and executed. Taher’s last wish is to see his son that went aboard for the last time but three weeks later after Niloufar was executed Uncle’s Taher passed away and was buried, meanwhile his real passport was ready for him, but he can’t see his son anymore. The hegemony in this incident is that the Shah uses his power as an Emperor to creates strong base army, he also have a secret police organization similar to CIA called â€Å"Savak† The Shah created a special police unit to help him control the situation from the anti-regime groups. Anyone showing the slightest resistance to the regime was persecuted. This type of hegemony can be found in Thailand, a similar situation, not long ago people revolt against The Ex-priminister Taksin shinawat many times because his ultimate aim is to change Thailand regime system (no king and queen system). It always ends up as a new election, but he still uses his money to buy vote and win his way out. The yellow shirt (against Taksin) successfully flees into exile. The latest revolution is against his sister, Priminister Yingruk Shinawat. Where I live in Bangkok is near the priminister house. I went for a drive; I saw a lot of police Van, police officer and Special unit team. They were gathering in a local school parking lot. They were there to protect the priminister house, I talked to them and they didn’t want to come but it was the order from priminister. In conclusion, Majane was born into an Iranian ideology that was against the Shah ideology. People were revolting against him because they the shah uses his power in a wrong way, and this type of tragedy can be seen over and over again. It constantly reoccurs in our society throughout history. We are human creature and I believe that our nature is to have control over things. The Shah had control over army, military equipment, and media, which are very influential to most of us. He Technologies are developing so fast, communications are easier, but what good would it make, if there were always someone controlling us. Although North Korea has Internet, phone, computer, and e-mail, they were all censored and filtered. So what seems to be norm doesn’t mean it is a norm. No matter where we are, we will be influence by the dominant ideology of certain group culture, tradition, religion, and it requires a critical thinking and looking at things carefully to judge it. Like the famous saying; the fish never knew there is water, until it got out of it.

The European Renaissance Essay Research Paper The free essay sample

The European Renaissance Essay, Research Paper The European Renaissance The Renaissance was a period of European history, considered by modern bookmans as that between 1300 and 1600. Many dramatic alterations happened during the Renaissance. The Renaissance was a period of new innovations and beliefs. The Renaissance was drastically different from the Middle Ages. During the Middle Ages the church held most of the power and it # 8217 ; s economic system was agriculturally based. Exploration and acquisition was about put to a halt. During the Renaissance society was transformed into a society progressively dominated by cardinal political establishments with an urban commercial attitude. Besides, people # 8217 ; s wonder overcame their fright and many people started to venture out and research. New schools and colleges became more and more common. The Renaissance was started by many rich Italian metropoliss, such as Florence, Ferrara, Milan, and Venice. Because these metropoliss were really affluent, many merchandisers started to pass money on different things, such as picture, larning, new banking techniques, and new systems of authorities. These things gave rise to a new type of bookman, the humanist. Humanism was topics concerned with world and civilization. They studied assorted things such as Latin, Greek linguistic communication, literature and doctrine. Music and mathematics were besides studied as good. The Renaissance gave manner to new signifiers of picture, art and sculpture. During the Renaissance, creative person were no longer regarded as mere craftsmans, as they had been to the medieval yesteryear, but for the first clip emerged as independent personalities, compared to poets and authors. Many craftsmans merged mathematics with art, in order to go more precise in their measurings and to do certain an object was supported both rationally and proportionately. As a consequence painters tried and frequently succeeded into doing their picture a window into the universe. Artists besides studied the manner light hits objects and the manner our eyes perceive visible radiation. A new sort of pigment called oil pigment was used. This allowed the creative person to make texture, mix colourss, and let more clip for corrections before it dried. The printing imperativeness was likely the most of import progress in engineering. Europeans foremost used movable metal type to publish a book. On little pieces of metal they engraved individual letters of the alphabet. These could so be arranged and rearranged to organize words and sentences. Johan Gutenberg is normally given chromium edit for the first book printed, a transcript of the Bible. By the 1500 # 8217 ; s printing imperativenesss where reasonably good spread. The printing imperativeness had many effects on the universe. First of wholly, it made books much easier to come by, which made them cheaper. That meant common people could afford them. As a consequence literacy became more widespread, in contrast to the Middle Ages where normally monastics and church functionaries were the lone able to read. Second, since many more people were able to read, they wanted to read topics other than spiritual or scientific work. So books on other topics were published every bit good. Besides many books were published in languages other than Latin, such as English, Portuguese, Spanish, Gallic, and Italian. A 3rd consequence was that bookmans had better entree to one anothers work. They could besides read the great plants of the antediluvian and medieval periods. The Renaissance besides had an consequence on the general society. Many people became interested in political relations. Besides, people became interested in the universe outside of their towns. Many became adventurers, merchandisers, and map shapers. Religion particularly changed during the Renaissance. In the Middle ages people were chiefly concerned with functioning the church and acquiring to heaven. But the addition in humanistic disciplines and instruction gave people something to look frontward to, and a life worth life. So in bend, people based their lives around assorted other things alternatively of the church. Because of the addition in literacy people learned that the Catholic Church merely told the thickly settled what they wanted them to hear. This caused many people to interrupt away from the church and signifier Protestant faiths. The Renaissance produced many great heads. Leonardo district attorney Vinci was one of these. Although he was non regarded as a mastermind in his clip. He had legion plants of art such as the Mona Lisa and The Last Supper. He besides is now regarded as a great discoverer. He is credited for coming up with the thought of the chopper. He dissected cadavers to larn more about human anatomy. Another great adult male was a German monastic, Martin Luther. He taught Biblical surveies at the University of Wittenberg. Luther # 8217 ; s beliefs challenged the church although many people agreed with his thoughts. He was finally excommunicated from the church and he started Protestantism. In decision, the Renaissance was a clip of new waking up in Europe. It include the general loss of power by the church, an addition in literacy and instruction, and an geographic expedition period.

Organizational Change And Resistance To Change Essays - Management

Organizational Change And Resistance To Change Essays - Management organizational change and resistance to change Future generations, looking back on the last years of the twentieth century, will see a contradictory picture of great promise and equally at great uncertainty. The 1990's have all the symptoms of a "turning point" in world history, a moment when many of the structural "givens" of social development themselves become problematic and world society undergoes profound reorganization. These developments occur within a frame work of rapidly expanding social and economic interdependence on a global scale. Organizations evolve through periods of incremental or evolutionary change. The major work changes happening today are changes in organizational strategy, organizational structure and design, technology and human resources. A change in organizational strategy is an attempt to alter the organization's alignment with it's environment. Mercedes, for example, is going to introduce this year the new Classe A, which is more oriented to the new young generation who wants to own a Mercedes. Though Mercedes wants to keep its image of a high class car producer, it overtook this new strategy to reinforce its presence in the market. Organization change might also focus on any of the basic components of organization structure or on the organization whole design. Nobuhiko Kawamoto, president of Honda, recently reorganized the Japanese automaker's management hierarchy. He drew up a new organization chart, he created a planning board and he has taken steps to empower lower-level workers. All this in order to adapt better to the fierce market of car making. Because of the rapid rate of all technological innovation, technological changes are becoming increasingly important to many organizations. One major area of change involves equipment, thus a change in work processes or work activities maybe necessary. Timex, for example, 3-D design software from Toronto based software Alias Research Inc. to be able to turn out watches faster. Organization control systems may also be targets of such a change. Another area of organization change has to do with human resources. An organization might decide to change the skill-level of its work force and the level of performance of its workers. Perceptions and expectations, attitudes and values are also a common focus on organizational change. Organizational change is anticipated or triggered because of different changing circumstances, an organization might incur a change because of forces bending its environment. These forces might be either external or internal. The external forces derive from the organization's general or task environments. The general environment is parted into different dimensions: the international, the economic, the technological, the socio-cultural and the political-legal dimension. A good example is Russia's shift from a communist country to a capitalistic one. This shift affected organizations inside and outside Russia, on the economical and political-legal levels, organizations inside the country had to take on drastic changes to flow with the environment nationally and internationally. On an international level, international organizations saw in Russia an interesting potential market. As for the task environment it includes competitors, customers, suppliers, regulators and strategic allies. Pepsi Lebanon had always been the only cola producer in the country since the early 1970's, until lately Coca-Cola entered the market once more. Pepsi realizing the danger of its competitor launched a new marketing strategy to keep its customers. The internal forces are mainly related to the organization's internal environment but some internal forces might be reflections of external ones. All organizations will experience change at one time or another. Obviously, expanding the boundaries of exchange and cultural contact creates both opportunity and risk. The challenges for managers is to adapt properly the culture and the strategy of their organizations to its current environment. Unfortunately, management isn't working as it should: in a telling statistic, leading practitioners of radical corporate reengineering report that success rates are between 20% and 80%. Determined managers follow up with plans for process improvement. Managers look for enthusiasm, acceptance and commitment, but it gets something less. Hence, communication breaks down, implementation plans miss their mark and results fall short. This happens often enough that we have to ask why and how we can avoid these failures. Although each company's particular circumstances account for, some of the problems have common roots: n Managers and employees view change differently: top level management sees change as an opportunity to strengthen the business and to advance in their

The cask of amintiliado and good son movie Essay

The cask of amintiliado and good son movie - Essay Example The movie is about a twelve year old boy, Mark, who promises his mother suffering from cancer that she will not die. Mark is consumed by guilt and grief after his mother’s death because he is not able to keep his promise of keeping her alive. After the death, Mark is dropped off by his father at his uncle’s house while he proceeds to Tokyo for a two week business trip.Initially, Mark practices withdrawal from the rest of the family members but he gets accustomed to his aunt and cousins. He mostly becomes friends with his cousin Henry, whom they spend so much time together. Nevertheless, Mark starts to observe a number of Henry’s views of fun significantly differ from his own. Henry’s parents refuse to listen to Mark when he informs them of their child’s dangerous behavior (Ruben 1). Montresor and Henry are actually identically evil characters and through their example, evil exists. In my view, both Montresor and Henry are identical characters. I also believe evil exists in both Montresor and Henry. One characteristic that Montresor exhibits is that of vengeance. Montresor makes a decision to play therole of the whole justice system as executioner, jury, and judge. At no single point is Montresor considerate of the consequences of his actions because he is certain that his actions are defensible. It may be argued that Montresor is a threatening character. He is an individual you would not want to have an encounter with in any setting. He is portrayed as a ruthless and cold murderer. He both finds pleasure in killing and sees it as necessary. In fact, as he is building the stone tomb of Fortunato, Montresor says, â€Å"I placed my hand upon the solid fabric of the catacombs, and felt satisfied† (Poe). The fact that he is satisfied actually means that he feels no guilt at all about the murder. Moreover, according to Montresor, when Fortunato finally tells him, â€Å"Will not they be awaiting us at the palazzo,

Counseling Annotated Bibliography Example | Topics and Well Written Essays - 250 words

Counseling - Annotated Bibliography Example It discusses and explains how counseling professionals are using this new technology to advance their career. In the journal, the professionals are taking advantage of the web and advertising their offices and the services they  offer. Only a few counselors are  counsel  through the web. Cabaniss, K. discusses how with technology, the counselor  education  has improved and enhanced multiplication of counselors. However, he states that the growth of the  industry  further  inhibited by the limited amount of information on counseling. The  journal  thus  talks on the urgency of counseling  literature  to be made available in the internet. This journal discusses the obstacles that the middle aged kids and their families in their efforts to  support  their children in  development  and achievements of their  academic  goals. It also discusses the outreach programs that can be embraced to help  fight  these limitations. Chang, T. &. Chang, R.; (2004). Counseling and the Internet:Asian American and Asian International college students’ attitudes toward seeking online professional psychological help. Journal of College Counseling , 140-149. Chang T, in this article, explains the notion that foreign students have towards seeking online  help  once they  get  to America. Because of the adjustment issues,  culture  shocks and other  general  obstacles they face, many seek psychological help. The article reviews the  opinion  the students  have  against online  psychological  help. In this article, it displays evidence that technological counselor education been embraced. The students who benefit from it  have  certain  attitudes and opinions towards the  new  era  technology has brought. Some embrace it while others evidently prefer the traditional methods. The journal is about internet applications and how they  promote  counseling. Sampson believes that counselor’s jobs been made easier in this era of World Wide Web (WWW)

Compartment Syndrome Essay Example | Topics and Well Written Essays - 1500 words

Compartment Syndrome - Essay Example Any medical phrases seen or read in this paper will be explained and discussed to the fullest as to not confuse anyone. As the name implies, Compartment Syndrome has a lot to do with â€Å"compartments.† Compartment syndrome is a painful condition that results when pressure within the muscles builds to dangerous levels. This prevents nourishment from reaching nerve and muscle cells. Muscle groups in the arms, hands, legs, feet, and buttocks can be affected. Within these muscle groups are nerves and blood vessels. The muscle groups are covered by tough membrane (fascia), which does not readily expand. The whole unit is called a compartment (University of Maryland Medical Center, 2007). These compartments are located within thick layers of connective tissue called fascia, which separates group of muscles in the arms and legs from each other (University of Maryland Medical Center, 2007). Within the enclosed spaces of the fascia, muscles, blood vessels and nerves are found and bundled together. For clearer metaphor, just think of wires surrounded by insulation, in this case, the fascia surrounding, muscles, blood vessels and the nerves. The fascia has limited flexibility. Unlike a balloon, the fascia does not expand. So, if any inflammation or swelling occurs within the compartments, pressure will increase and compress the muscles, blood vessels and nerves inside. If the pressure is high enough, blood flow to the compartment will be blocked which can lead to permanent damage to the muscles and nerves. If the pressure and absence of circulation lasts long enough, the limb may die and may need to be amputated (University of Maryland Medical Center, 2007). The swelling that may lead to Compartment Syndrome most frequently occurs either in the upper or lower extremities of the body, which are the arms and legs. Compartment Syndrome of the upper extremity is rare, but happens

Folklores Influence Towards Modern Texts English Literature Essay

Folklores Influence Towards Modern Texts English Literature Essay Stories are the earliest form of literature. It has taken its birth with the birth of man. In india jataka tales Panchtantra and kathasarita sagra are the earliest collection of stories. Story tradition in india,Egypt,china and Greece is ealiest form of literature. Origin of folktales is traced back to vedic Akhayanas.Atharvveda is collection of superstitions,folkbeliefs and rituals of man.Jataka tales are earliest form of folk tales.These jataka tales have their own importance,since they serve as a lense to the past and enable one to view clearly working of contemporary society.A systematic survey of jataka takles provide us a picture of by-gone days.Each of these stories conveys a lesson in one way or other whi ch could serve the society in multifarious ways.Jataka tales consist of ideas of Lord Budhha.Buddha while narrating jataka tales had brought out the realities of life which were useful not in the past but also in the present time.These tales are mostly in Pali.Customs,tradit ions and religious beliefs of various Hindus are reflected in folk tales.Specific times and places have given folktales a local coloring.The term Folklore was firdt introduced by William THOMS IN 1846.The term folk refers to any group of people who shares a commen factor of language,occupation or religion. Folklore is transmitted ffrom individual to individual.Folktales were produced by people in the past and today they exist in small part survivals.Folklore is about the traditional beliefs and story of a community. Since hundered years ago,the science of folklore has revolutionized our attitude towards such texts.Now we know the importance of folklore and we know no longer regard it having relation to mythology.According to some people folklore and mythology should not be separated.The dichotomy took hold in European circles when some of the anthropologist under the influence of Ellen Harrison and Lord raglan discovered a theory both myth and rituals are linked to each other.On the other folktales and folktales were not expected to have any relation with ritual.Folktales are traced back to the vedic ages.Now there are Brahamanas whi ch are Sanskrit texts composed by priests to explain the purpose of vedic rituals.This is their universal agenda and every line shows references to vedic sacrifice.There are some flaws in this argument which arises from distinction between myth and folktales,the distinction between the Great and the Little tradition and false supposition that myth is always associat ed with rituals.Ananda k .kumaraswamy says that the content of folklore is metaphysical. The one thing one could do is to make a sequence of stories all along the line with some more folk then myth and reversal.But to do this ,one has to associate folk with tales that deals primarily with human problems and there is minimum intervention of supernatural .While myth would deal with supernatural problems.It is useful to distinguish between stories having different emphasis in JAIMINIYA and it is also not wise to say that folktales are not myths.They are myths with a non supernatural bent.They are stories about families and problems created before us by human society. It can also be established that the Brahmanas are regarded as the private property of elite textualists who ever lived are infact undistinguishable from the stori es collected by the BrotherS Grimm in german farmhouses.So it is not easy to separate the folk material form classical material .Since these stories in JAIMINIYA were written by priest in Sanskrit and therefore regarded as part of The Great tradition.These prejudice is prevalent even when we know that folk material there is written in Sanskrit words such as Hitopadesa and Panchtantra .Because of their secularity they are regarded as folk tales ,the sacred Brahmanas could not descend the level Marchen,falling suddenly from myth to folktale.There are certain portion of Jaiminiya dealing with myths..The cosmic stories of the Gods and the Godesses , the creation of the world ,and origin of death ,all of them are well known,There are some stories which are about the sacrifice ,they are about the shadowsof sacrifice obscured in r ituals but illuminated by narrations,The sacrifice in these tales have so many myths ssociated with it as clear from allusions in Rigveda. We can locate folktales in space but not in particular time.We can specify the era or the age of the tales.Take an example of Danga-66G sqmile are in Gujarat.It is inhabited by many communities that modern Indian government would classify as Scheduled tribe.Goth was the word used in Dang for stories,narrative or account.There are so many stories of Dangis pasts such as ;Juni goth,Mohorni goth,padunchi goth.There is also a contrast being shown by Fabian of the coevalness of imperialism and anthroplology.There are two major events in which Dangis frame their past are moglai and mandini.Moglai is the time when Dangis moved in forests .Mandini marks the end of moglai.Mandini is associated with british rule over region.It shows the distinction between premodern and modern.Moglai is identified with pre-colonial and mandini is associated with british rule.History of Dangs on Gujarat deals with pre-colonialism and post colonialism .Most of the tales in Gujarat have tangential relations of pa st or present.Khari goth or true stories sustain to claim to time and space whereas imaginary goth come at margins of khari goth.Old men and women in their old age might often tell children other stories of their youth,stories which they learned from the vadils which leads to customs.There are so many things in folktales which are treated as customs now a days.In the story of Vermilion and marriage ,there are four members of tribe who were fast friends since boyhood.One of them was a hawked vermilion,another a weaver ,third took to wood carving and fourth was a goldsmith.Once they decided to spend night in a mango orchard.One was still awake,other three were sleeping.The wood carver was sitting idle ,he took a log of wood and chiselled it into a female figure.The goldsmith made a gold chain , pair of earrings and bangles for her.The waever wove a sari for female figure.The vermilion hawker anointed her head with vermilion just at day break.The four friends started quarreling as to who should marry the girl.A holy man heard their voices and said ,he who made her is her father ,he who clothed her is her elder brother,he who gave ornaments is her uncle,he who brought her to life and put vermilion on her forehead is her husband .And the woman became the wife of hawker.These customs are still prevalent in society.Applying vermilion on the forehead of a girl means that she is married to the boy who does so.Th e story tries to preserve tradition.It also reveals that fighting for a girl is commen practice in Indian society.It also supports the proverb one who posseses skills can not sit idle.The four friends were endowed with skill,rather than sitting idle.They preferred to work at night and could also enjoy enjoy the fruits of their labour. By the study of anthropological studies ,it is clearly visible that folklore deals with one branch of anthropology named cultural anthropology.Bascom,professor of anthropology at the university of California at Berkeley is aware of depending on oral transmission. According to Utleys concept of folk literature he says that Bascom tends to make verbal art as boundary of folklore.which includes (myth,folktales and legends),but not folk dance,medicine and folk belief(superstition).Bascom also says that the text of ballads and other songs are folklore but the music of ballads and other songs are not.The folklore is linked with social science and humanities.Literary and anthropological approaches to folklore are clearly essential and ecomplementary.Each one has its own separate methods and ideology rather working on commen areas of interest.Cultural anthropology is referred to known as social anthropology.Anthropology is also associated with folklore.Archaeology is not directly related to folklore but it provides information about past developments.Linguistics in some way is related to folklore because they shared a commen verbal art.Any ethnographic study witout folkloreis partially and incomplete description of culture.Morever folklore sanctions and validates the social.religious and economic institutions .It also plays an important role in transferring this institution from generation to generation. Culture is a great part of anthropology today.It consist of any kind of behavior acquired through learning.Under it anthropologists include all customs,traditions together with their methods of production.According to Dr. Gustav klemm of Dresdon from his collections of facts of history,he termed culture as including customs ,information and skills domestic and public life is peace and war religion science and art and saysit is manifest on branch of tree of deliberately shape,in the rubbing of sticks to make fire,the cremation of a deceased,father corpse the decorative painting of once body,the transmission of past experience to new generation.Folklore is studied in anthropology,because it is part of culture.It is a part of tradition,customs,a part of heritage.Many folktales were rejected because they did not fill the recognized need of accepted patterns or tradition of folklore.Folktales are dyanamic that changes with needs of society.The folk element in folklore presents no new prob lems as anthropologist sees it.There are various questions on who invwnted various themes of folktales,how they have reworked in the past and how the previous variation have influenced the product of any given story teller or writer.Since any cultural law have taken hold on folklore,the data collection of folklore used to bute testify the ideology of culture.The accepted theories of culture can thus contribute to theory of folklore. The theory of cultural evolution developed by Tyler,Morgan and other remains a point of contention between anthropologists and folklorists.This theory was accepted by scholars of latter half of nineteenth century and developed and described by the scholars of 20th century.Folklorists have defined folklore that folklore have survived from earlier stage of civilization as the shadowy remnants of ancient religious rites still incorporated in the lives of illeterates and rustics.Analyzation of theory of cultural evolution shows that it was based on certain ideologies which were never proved and in some cased later on have been disapproved.We can not search the ultimate origin of folklore by evolution and age-area concept because archaeological evidences and historical documents are lacking.If we try to reconstruct history on restricted side ,it can give result only in terms of probability than proven facts.Change in folktales can be studied perfectly in process rather than reconstruction s based in deistribution.When Cushing some sixty five years ago had the forsight to record the Italian tale of the cock and the mouseas told by juni informant.The companion of the juni variants spotlights many juni stylistic features and serves only to showwhat transformation the original in underwent in such a brief period and how well it has ben adopted to juni environment and mode thought,but also to give a glimpse of Indian method of folktale making.Through the examples of changing forms in folktales,we can learn about freedom give to the narrator in various forms of folktales in various societies.Anthropologists are anxious about the place,native society and social settings of folklore.One cannot establish these facts from text of tales alone,yet without them one can only have idea about nature of folklore and its full meaning.There is a relation between folktales and culture from two points of view.The first in which folktales represents culture by means if rituals and beliefs but sometime folktales can do thingswhich are regarded as shocking in daily life.Take one example old man Coyote has intercourse with his mother in law.Where as in ordinary life the American Indian who finds amusement in these tales must observe strict mother in law avoidance.Since the time of Euhemerous,folklorist have made efforts to explain distinction between folklore and actual conduct.The function of amusing state of mind can not only serve as a complete answer,it is clear that beneath these deal of humour,lies a deeper meaning and that folklore serves as psychological escape from many repressions not only sexual which society imposes upon individual.Apart from their entertainment,folktales provide us a clear view of present and past tradition and culture of the origin,how they originate.Bihar is one of important states in India with rich folklore tradition Panchtantra is one of the most important collection of stories in India.Folktales generally revolve around social mythol ogical and social concepts.It depicts horror situations and wicked evil spirits are some of the commen elements of folklore.Inspite of different varities the folkales of various regions shows a common pattern.Stories of origin of mankind are told through out the world.These are some oral messages which are always found in folktales as :1)Good will triumph and evil will be punished .2)True always come to light. 3)A friend in need is a friend indeed.4)Might makes right. Folk tales preserves social traditions and social taboos.

Affirmative Action Cannot Erase Years of Oppression :: Argumentative Persuasive Argument Essays

Affirmative Action Cannot Erase Years of Oppression For forty years the issue of affirmative action has been subject to a tremendous amount of debate and controversy. When President Kennedy proposed the idea of preferential treatment in 1961, the nation was in the midst of radical changes regarding civil liberties. It was a time when the injustices imposed upon minorities were beginning to be recongnized, and people wanted to make up for the years of oppression that served as a barrier for the advancement of minorities in America. At the time, the idea was morally justified and socially appropriate. While it is still a morally commendable effort today, the system has become an attempt to atone for the sins of our country's past, and a double standard that threatens every citizen's liberties. The first problem with affirmative action is the obvious fact that it is an attempt to end discrimination with discrimination. When a company or university discriminates against a white male for the sake of bettering the outcome of another racial group, an injustice occurs. Affirmative action is the governmental legislation of the active discrimination of one person over another—an unacceptable and dangerous double standard. Secondly, affirmative action seeks to reconcile the injustices of the past. The horrible atrocities of the past, including slavery and the refusal to grant women and minorities the right to vote, cast an ugly shadow on the history of our nation. But affirmative action cannot erase what our ancestors did years ago. Instead of trying to reconcile the oppression of the past, we should try to lend a hand to young minorities that want to learn and be successful, but lack the resources they need to accomplish their goals. Another issue concerning affirmative action is the stigma attached to the minorities themselves. Minorities are capable of getting the best jobs, obtaining admittance to the most prestigious schools, and being as successful as any white male has ever been. The problem occurs when people view them as inferior because of affirmative action--the attitude of "You couldn't do it on your own." These implications have a lasting, damaging effect on the mental well-being of minority students. How can anybody feel truly accomplished when a lingering doubt about the legitimacy of his achievements exists? Our society must learn to embrace diversity. People from a variety of different cultures and racial backgrounds have a lot to teach one another. The only way for this to happen is to maximize diversity on

How Marriage Works

â€Å"Marriage is the process by which two people make their relationship public, officials and permanent† according to PsychologyToday. Marriage allows your relationship to be recognized by the government. People can marry for multiple reasons, including religion, economic benefits, or for love and companionship. The social clock has changed in America, with more people marrying later in their life. There are many reasons why people are deciding to push marriage off. Marriage can be both beneficial and negative.Marriage can provide better economic stability for both partners. When you marry, you can receive a marital tax deduction. This allows you to transfer assets to your spouse without being taxed for it. You are also able to obtain your spouse's benefits including social security and health insurance. Prenuptials are a secure way to keep your assets in marriage. By having a prenuptial, people can keep their original assets no matter if there is a split or divorce. Married couples are generally more financially stable, with â€Å"the median household income of married families is twice gag of divorced households and four times that of esperares households† according to the website Marripedia.Married people also have mental health and biological benefits. For example, married people typically live longer: â€Å"Research consistently shows that couples in a committed marriage live longer that those that are single† said Ivy Jacobson, author of the article â€Å"13 Legal Benefits of Marriage.† Because both people feel constant support from their partners, mental stability is improved, allowing the couple to live longer and decrease the chance of depression. Mental health is extremely important in the health of the relationship. By bottling up emotions and thoughts, it can negatively impact your self-esteem and increase stress. By having a partner, you are allowed to open up and feel heard, decreasing that stress and improving the way you look at yourself. Marriage increases serotonin levels. Serotonin is a chemical and neurotransmitter in the human body and is â€Å"sometimes called the happy chemical because it contributes to wellbeing and happiness† stated James McIntosh in his article â€Å"What is Serotonin and What Does It Do?† Having a significant other to provide physical affection and emotional support triggers the release of serotonin, helping create a positive mindset. Marriage can also result in divorce and financial stability. According to the website DivorceStatistics, â€Å"current divorce statistics in America is estimated to be fifty percent.† It is projected that the divorce rate will continue at this same rate in the future, making your chance of a lasting marriage unlikely. As well as a chance that your marriage will fail, a divorce is very expensive. A divorce with child custody and support issues cost about 26 thousand dollars. A divorce without child custody and support is about 17 thousand dollars. These extremely high costs can leave both sides of the party in major economic distress. There is also a possibility that you could be marrying into a financial burden. If one person obtains debt, the spouse will carry that debt as well. â€Å"Researchers analyzed the relationship of 4500 couples and found arguments about money were the the top predictor of divorce† says Nancy Durham, author of â€Å"Should You Tie the Knot? Financial Reasons Why Marriage Might Be A Misstep.† As a married couple, you will need to plan your future financial situations and be able to save money efficiently. Negative mental health characteristics can also arise from marriage. One spouse may become too emotionally dependent on their partners, causing stress and tension between the two. That spouse may start to feel as though they need their partner to be happy, and can become too emotionally reliant on them. As well as one partner being too emotionally invested, mental health disorders do not help. Negative emotional reactions caused by disorders can become intensified. Partners that cannot get the support and assistance they need from their partners often resort to substance abuse and isolation. According to Pierre Imlay, a mental health therapist, in his article â€Å"Mental Illness in Couple Relationships,† â€Å"when the marital stress is at its peak, there's a greater likelihood of substance misuse, movement toward divorce, and male aggression.† Marriage can be viewed in both a positive and negative way. Marriage can be very beneficial to couples that have communicated to each other about their expectations for the relationship and marriage, their future, economic situation, and their mental health. If there is a major disagreement, you may want to rethink about getting married and weigh out the pros or cons, or else you may just end up being another statistic for divorce. Although marriage has many components that should be discussed beforehand, it ultimately is a beautiful thing that should be shared and taken seriously.

Aristotle vs Machiavelli essays

Aristotle vs Machiavelli essays Aristotle states that leaders should have moral virtues, not just have them but have the highest of it. They must have it in perfection. According to him, moral virtue is what makes them leaders. A leader is everything in a society. Without one, there is no society. Aristotle states that if you do not have a leader you are living a Barbarian life. By definition, a barbarian is a member of a people considered by those of another nation or group to have a primitive civilization. They are considered to be fierce, brutal, or cruel people. They are also considered to be insensitive and uncultured. Then it is only right for that leader to be able to conquer them, the Barbarians through war. Might makes right. Aristotle and Machiavelli agree on the stratification of society. For example; Ruler and subjects, parents and children, husband and wife. Machiavelli agrees on the stratification of society because he likes order in society. Only difference would be, that he would be prince and rule everything. Machiavelli is not all about moral virtue like Aristotle is. To Machiavelli, the prince does not have to have the highest moral virtue, he should appear to have the highest moral virtue. By appear, he is probably more leaning on the religion aspect, so he could appeal to the people. Aristotle believes that virtue is what makes them leaders. Machiavelli disagrees with that. He believes that virtue is a weakness. A leader should know how to do evil because your enemies know how to, and you should always know what your enemies are capable of for your protection. Machiavelli talks against liberality. He states that liberality will lead you to being despised. If you are liberal as a leader, people will try to take advantage. The people would take the kindness as a weakness. If you are giving everything away to all your subjects you become poor. If that were to happen you lose power. Machiavelli is all about power, so that is defin...

The Definition Civil Liberties and Some Examples

The Definition Civil Liberties and Some Examples Civil liberties are rights that are guaranteed to the citizens or residents of a country or territory. Theyre  a matter of fundamental law. Civil Liberties vs. Human Rights Civil liberties generally differ from human rights, which are universal rights to which all human beings are entitled regardless of where they live. Think of civil liberties as rights that a government is contractually obligated to protect, usually by a constitutional bill of rights. Human rights are rights implied by ones status as a person  whether the government has agreed to protect them or not. Most governments have adopted constitutional bills of rights that make some pretense of protecting basic human rights, so human rights and civil liberties overlap more often than they dont. When the word liberty is used in philosophy, it generally refers to what we would now call human rights rather than civil liberties because theyre regarded as universal principles and not subject to a specific national standard. The term civil rights is a near-synonym, but it often specifically refers to rights sought by African Americans during  the American civil rights movement. Some History The English phrase civil liberty was coined in a 1788 speech by James Wilson, a Pennsylvania state politician who was advocating the ratification of the U.S. Constitution. Wilson said:   We have remarked, that civil government is necessary to the perfection of society. We now remark that civil liberty is necessary to the perfection of civil government. Civil liberty is natural liberty itself, divested only of that part, which, placed in the government, produces more good and happiness to the community than if it had remained in the individual. Hence it follows, that civil liberty, while it resigns a part of natural liberty, retains the free and generous exercise of all the human faculties, so far as it is compatible with the public welfare. But the concept of civil liberties dates back much further and most likely predates that of universal human rights. The 13th century English Magna Carta refers to itself as the great charter of the liberties of England, and of the liberties of the forest (magna carta libertatum), but we can trace the origin of civil liberties back much further to the Sumerian praise poem of Urukagina at around the 24th century BCE. The poem which establishes the civil liberties of orphans and widows and creates checks and balances to prevent government abuses of power. Contemporary Meaning In a contemporary U.S. context, the phrase civil liberties generally brings to mind the American Civil Liberties Union (ACLU), a progressive advocacy and litigation organization that has promoted the phrase as part of its efforts to protect the authority of the U.S. Bill of Rights. The American Libertarian Party also claims to protect civil liberties but it has deemphasized civil liberties advocacy over the past several decades in favor of a more traditional form of paleoconservatism. It now prioritizes states rights rather than personal civil liberties. Neither major U.S. political party has a particularly impressive record on civil liberties, although the Democrats have historically been stronger on most issues due to their demographic diversity and relative independence from the Religious Right. Although the American conservative movement has had a more consistent record with respect to the Second Amendment and eminent domain, conservative politicians do not generally use the phrase civil liberties when referring to these issues. They tend to avoid talking about the Bill of Rights for fear of being labeled moderate or progressive. As has been largely true since the 18th century, civil liberties are not generally associated with conservative or traditionalist movements. When we consider that liberal or progressive movements have also historically failed to prioritize civil liberties, the necessity of aggressive civil liberties advocacy, independent of other political objectives, becomes clear.   Some Examples If the fires of freedom and civil liberties burn low in other lands, they must be made brighter in our own.  President Franklin D. Roosevelt  in a 1938 address to the National Education Association. Yet four years later, Roosevelt authorized the forcible internment of 120,000 Japanese Americans on the basis of ethnicity.   You dont have any civil liberties if youre dead. Senator Pat Roberts (R-KS) in a 2006 interview regarding post-9/11 legislation.Manifestly, there is no civil liberties crisis in this country. People who claim there is must have a different goal in mind. Ann Coulter in a 2003 column

The Fight Against the Use of Animals for Laboratory Experiments Research Paper

The Fight Against the Use of Animals for Laboratory Experiments - Research Paper Example As of today, it is estimated that over 100 million animals are used every year worldwide for laboratory experiments. Several animal species are used such as mice, rats, guinea pigs, rabbits, fish, birds, dogs, and primates (Animal Aid Youth Group 1), where 75% of these animals accounts for rodents and cold-blooded animals. Animal protection societies have two different views and approaches to vivisection. One is the abolitionist view which believes that animal experiments are ethically wrong. They are the people concerned of the welfare who try to improve the conditions and treatments of animals used in experiments. The two views may be deemed as different but looking closely to the ideals and visions of both will show that they are closely aligned with each other. Both groups support the three R's approach - Replacement, Reduction, and Refinement. â€Å"Abolitionists would favor complete replacement, whereas welfarist would view reduction and refinement as steps along the way to co mplete replacement† (Yarri 194). ... This includes testing of animals on how memory works in the brain or on how to toxic substances affect the liver. Though some scientists believe that the fundamental research contributes indirectly to the advancement and development of active ingredients and therapies, anti-vivisectionist says that these finding are all overestimated (Animal Welfare Online). Next to fundamental research, the biomedical research accounts for the second largest area for animal research. The study specifically aims to study the prevention and treatment of diseases as well as the genetic and environmental factors related to disease and health. It is believed that human and veterinary medicine had relied on animal experimentation for its advancement at some degree. However, as the technology improved over the past decades an alternative in-vitro methods have been utilized such as using cell, tissues and organs culture have greatly reduced the need of biomedical research (ANZCCART Australia 11). Anti-vivis ectionists also believe that instead of focusing on the diagnosis and control of disease through biomedical research, scientists and researchers should focus more on preventative medicines and the promotion of healthier lifestyles – especially epidemiology, human clinical trials, and other alternatives (Animal Welfare Online). In addition, advancements in science had stimulated the increased growth in genetic engineering. This involves the modification of genes to produce transgenetic animals. The requirement for this research is highly extensive since one transgenetic individual would need around 150 to 200 animals of the same species in order to have a successful research. This method usually results to adverse effects in animals â€Å"such as development of

Understanding the Concepts Essay Example | Topics and Well Written Essays - 250 words

Understanding the Concepts - Essay Example These include the profit ratios like the Gross Profit & Net Profit Margins, Earnings per share, and Return on Assets, the liquidity ratio like the Current Ratio, and Quick Ratio, the activity ratios like the Average Collection Period, and the Inventory Turnover Ratio, and leverage ratios like the Debt Ratio, and Equity Ratio (Vickers, 2005, p.117). However, in larger corporations, besides the above mentioned ratios, certain other ratios like Accounts Receivable Turnover, Fixed Asset Turnover, Total Asset Turnover, Price-to-earnings Ratio, and Price-to-book value, to name among others (Lee, Lee & Lee, 2009, p.33). These ratios provide with further detailed analysis of a company which a small business might not require unless it is grown big. The above study has reflected on the fact that financial ratios are highly significant for every organization. However, depending on the size of the organization, the need for the different financial ratios to be determined might

Accounting fraud Coursework Example | Topics and Well Written Essays - 500 words

Accounting fraud - Coursework Example The aspect of Fair Value Accounting is being used differently all over the world but it was wrongly used in Enron because it was not being checked upon by the relevant authorities. It becomes necessary for the regulation bodies to keep a check upon any such activity that is being carried out by the different companies. All these examples will help me in avoiding these issues while pursuing my career so that these kinds of fraudulent activities are completely eradicated from the society. In my view accounting fraud is related to any act that conceals the facts relating to the finances of the company. This concealment of facts can lead the potential buyers to be interested in the company and hence the shares of the company. Another example of accounting fraud can be taken in the case of companies who deliberately delay their financial bookings to an appropriate time in the future where they may balance out the profits. This specifically means that the company would cross out the transactions that are decreasing their total worth. This transaction can later on be put to the journals when the company has enough to overshadow the losses. This can help the company to gain shares and increase their market value as Enron was able to do and achieve higher profits than they actually deserved. In other words this practice can co-relate to the accounting frauds that can easily take place in the absence of the regulatory bodies. I believe that the companies can take different measures to avoid fraudulent activities that are being conducted. This revolves around the hierarchy of the company and the management is primarily responsible for any type of fraudulent activity that is taking place in the company. The managers should be held responsible for any omission or suppression of the transactions in the journals. This way the managers would be careful when handling their employees

Cookridge Ltd Essay Example for Free

Cookridge Ltd Essay Inkwell is a Public limited company and was established in 2003, seven years ago by two of its three controlling shareholders, Paul Farnon and Victoria Dawson. Two years ago Anil Gupta bought into the company and joined the board as Finance Director. The company has its head office and warehouse on the industrial estate in Birmingham, where the management team and account department resides, including a large central warehouse. 4.2 The business was set up to offer a part exchange facility online accessible 24 hours a day or physically bring them into one of the 60 shops, and supplies a complete range of re-manufactured inkjet and toner cartridges through nationwide high street shops. Its main competitors are suppliers in the cartridge supplier sector in UK. Its main internal stakeholders are its Board of Directors, being the investors and manager of the organization. Employees, they are the workers of the organization in various departments to run its operations in return for a salary. Its external stakeholders are its: Supplier’s, these are the people that provide the supplies of re-manufactured inkjet and laser toner cartridge after it has been refilled. Customers that pay on cash, order online, or buy at one of the nationwide network of shops. These customers account for 80% of Inkwell Limited revenue. Government of UK, they are interested in the performance of the business in order to be able to collect the taxes on the profit levels. 4.4 The shareholders are still heavily involved in the day to day operations with Paul Fernon as Managing Director with 40% shares with the largest share, Victoria Dawson as Sales Director with 30% shares and Anil Gupta as Finance Director with 30% shares. A qualified Accountant Alex Fox has been employed as the first member of the accountant team that reports to Michael O’Payne but have direct access to the Finance Director as well. 4.5 Inkwell Limited is organized into departments and has an equivalent of 180 employees including  the accounting de partment – see Appendix on page for a structured chart. Analysis and evaluating the system Structure and Function 5.1 The Company Accountant is Michael O’Payne who’s responsible for the running of the accounting department. The first member of the accounts team is Alex Fox with other 5 full time staff. 5.2 The computerized system in the head office is an integrated system which is linked between the different accounting functions. While in other 60 shops they are on a stand-alone basis and data and information are stored separately. 5.3 The different section of the department, its staff and responsibilities: General Ledger and Inventory- Michelle Labelle account clerk. Responsible for entering relevant data into the general ledger, keep financial control over companies inventories. Purchase ledger- Liana Khan accounts clerk. Responsible for liaising with suppliers and other associated transactions. Sales ledger- Greg Morris accounts clerk. Responsible for dealing with customers and other associated transactions. Costing- Alan Cook costing technician. Responsible for dealing with in put costs and other associated transactions. Payroll- Sharon Ward, BA (Hons) is a personnel database and wage clerk. Responsible for preparing monthly salaries and wages for all the employees and all associated transactions and second is to maintain the personnel database. 5.4 The accounting functions in details are: Processing and recording of the financial transactions of the credit customers and credit suppliers of the different sections in the accounts department. Preparation of management information’s on credit sales, credit purchases, costing and payroll associated returns and documents. 5.5 Michelle Labelle in the general ledger and inventory function: Enters all data requiring input directly into company’s cash book and its petty cash imprest system and keep financial control over the company’s inventories. If inventories get above three days’ holding in any shop Michelle has to telephone and get justifications for the variance. 5.6 Liana Khan in the purchase ledger function: Makes sure that all supplier’s invoices and credit notes are entered into the Accounts Payable Ledger, and for Subsequently arranging the payments to suppliers. 5.7 Greg Morris in the sales ledger function Uses a credit reference agency to ensure that potential new credit customers have no history of poor payments. Checks any new customer who applies is always given a line of credit after this trial period. 5.8 Alan Cook in the costing function: Uses a target costing approach, working out what the cost of each component such as ink or plastic, and Supplies management with the monthly basis, and Advises management of variances from target. 5.9 Sharon Ward in the payroll and personnel database function: Operates the company’s two payrolls prepares the pay slips from the rotas prepared by the managers for the staffs. The salaries staffs are paid monthly on the last working day of the month using the Bankers Automated Clearing System (BACS). 6 Review of the accounting system 6.1 Record Keeping System A business needs an effective and manageable recordkeeping system. This is why in the business environment with regulated accounting structures, it is vital that organizations have the necessary records of evidence to support business operations. All transaction is electronically and manually processed to be made available. The necessity to provide access to recorded information is crucial. These are information’s relating to the different accounting function, such as; Purchase Sales Payroll Cash and Banking Record keeping systems are used; To better support the performance of the organization activities and enable better decision making all throughout the structure of the organization. To make sure that information is available for future or current processes, and helps also in the improving and upgrading of the manual or computerized processes. To address any future issues that may arise internally or  externally, such as fraud, lawsuits and other an-ethical accusations. To support the employees in the different functions of the business to be more efficient, productive in the accuracy of delivering the work. Records which are processed and made available are then used to produce other financial reports. Michelle Labelle in the general ledger and inventory function record and process the different inventory, supplier’s data to make available information on: Suppliers Cost prices Selling prices Profit margins Re-order level and quantities The data is used to know the overall cost of inventory, purchase and how much owed to better plan for future costs. Greg Morris in the sales ledger function processes the cash, cheques and other financial data to ensure that information is available on demand for: Customers Selling prices Bad debt Amount customers owed This information is used for different purposes such as; it is used by the debt collection agency for the collections of debt. The use of computerized recording system is more efficient than paper base. This is due to because the use of paper base recording system is more likely to produce errors then having a computerized format that data is just inputted in. Using a computerized system is less costly and time consuming. 6.2 Internal System of Control For an organization to have efficient and effective operation of its activities, internal system of control procedures is used by the management in place to ensure that the organization achieve its goals. This is where policies and procedures come in place to establish an internal control system to maximize the detection of frauds and errors, and to minimize their occurrence also. Existing internal system of control in Inkwell limited are: Supervision of the accounts office by a Company Accountant and Senior accounts member. A staff rota is prepared by the managers to ensure adequate staff coverage for all the opening hours of their shops. An information technology policy exists which sets out rules relevant to securing the computer systems. The computer system throughout the company is password protected. Company cheques are required for authorization by the three directors company accountant and other financial documents for approval. Reconciliation of the purchased stock against recorded inventory level. Purchases duties are segregated to minimize the risk of fraud. A credit rating agency is used to ensure that potentially new credit customers have no history of poor payments. Policy for dealing with non-payment of debt exists, and its state out the actions and procedure. Cheques and cash from customers are kept in office safe until it is banked. Internal control that is missing or can improve is: Company policies and procedures. Disciplinary measure to breach of policy or miss conduct. Management supervision. Segregation of duties Staff Recruitment procedures Staff training and Continual Professional Development. Restriction on accessing of computer systems. Enforcement on Computerize backup of financial documents. Retention and disposal of records throughout the business. Accounting standard and procedures. Risk assessment. Liquidity management. Verification and checks of accounting data. List of authorized access. Checks relating to wages paid out Credit control system. 6.3 Fraud Fraud is the use of deception with the intention of obtaining an advantage, avoiding an obligation or causing loss to someone else or to an  organization; this is the general definition of fraud. It is an unfortunate fact of life and comes in many forms and is recognized as a criminal activity in many countries including UK. Possibility and opportunity of fraud within Inkwell limited is possible due to the internal control is not efficient, efficacious, being deficient and the opportunity of fraud is there for the taking. Fraud covers a wide range of area criminal activity. Common types of fraud are: Theft Dishonestly taking someone else’s property. False accounting – Dishonestly destroying, defacing, concealing or falsifying an accounting record for personal gain or to cause loss to someone else. Bribery and corruption – taking or giving a bribe that might influence the actions of others. Deception – Obtaining property, money, services or evading liability by deception Methods that can be used to detect fraud Fraud can be detected by the experience manager by simple observation and through experience and also through a robust internal control system. Some sigh can include: Employees acting suspiciously – looking shifty and hiding paperwork Employees with higher levels of spending than you would expect from their income Employees working long hours and taking less than the normal holiday entitlement. Employees who have a grudge against the organization. Employees who are known to be short of money. The usage of the internet to for online sale is also at risk of fraud, since customers give Debit and Credit Cards details to pay their debts. Card fraud transaction can be detected by using Business rules. Opportunity and Potential areas of risk of fraud taking place are:  £3000 worth of a particular make of cartridge was unaccounted for during reconciliation of inventory with purchase order. Goods not appearing on the warehouse inventory record. Cash and cheques are entered manually which can be easily be subject to false accounting Complaint’s on wages being underpaid Only one staff operates and have access to payroll system Lack of written instructions Computer are not logged out and locked when not in use. No system in place for warehouse or administrative employees to record and know the time they arrive and when they leave the office The usage of debit or credit card detail by customers over the internet to pay. 6.4 Working Methods and Practices The working methods used in Inkwell Limited are: Computers are attributed to each staff whether part-time or fulltime to work on. The computer systems are run on an integrated network, with all PCs linked to two printers in the department. Every shop has PCs and printers of its own. Microsoft office excel spreadsheets is used in the accounting system for recording of the different data. All computers use Windows Vista operating system and loaded with Microsoft office 2007 consisting of 80-user operating license, and one new computer loaded with Sage Payroll software to unable payroll and personnel system to be run in-house. Internet access is available on every computer with Mozilla Firefox as web browser. Password is used on the computers. Large trade customers are put on a cash-with-order basis for the first three months of business. A credit reference agency is used potentially new customers have no history of bad credit. All cash and cheques are removed from the till, leaving a float of  £50 cash in each for the start of the next day. Staff salaries are paid monthly using the Bankers Automated Clearing System (BACS). Prepared by the wage clerk, signed by the Company Accountant and banked on 24th of each month. The methods and practices can be improved in the following: All 60 computers at the shops operate on a stand-alone system. Excel Spreadsheet being used for recording accounting data. Debt collection agency being used to collect bad debt is expensive. Password used for the computers. The removal of all cash and cheques, from the individual tills are not  practiced. Backing up of computerized data. 6.5 Training Training is essential for every personnel of an organization, as it improve the ability of the staff to perform its work and therefor reducing the amount of errors and hired part time staff used to perform tasks that can’t be done inside the organization. This is why every staff must get the opportunity to continue their professional development and be skilled to perform the task at hand. Inkwell Limited does not have the proper policy and systems in place to encourage employees to be enrolled in a part time or full time course, unless they take it on themselves to address the issue to the management. Benefits of training: Staffs are updated to the accounting standard and regulations. They will be motivated to work and be more efficient due to possibility of a promotion or career opportunity being increased, therefor errors is reduced. Staff will be more skilled to meet the needs of the organization. Professionally regulated staff will be governed by a recognized code of ethics from a professional accountancy body. Will better know how to, manage the time to do the tasks, therefor becoming more flexible and productive. Development of an ethical approach to the work and to employers and clients, acquired by experience and training. WEAKNESSES IDENTIFIED Record keeping system No completion of trial balance, statutory accounts as planned. Window dressing of the accounts. Transaction accounting are not done on a day to day basis Accounting record data entry is not being viewed as apriority by Michael O’Payne and Anil Gupta. Having unusual entries found in the general ledger. Errors may occur in inputting data into the computer. Internal System of Control No proper recruitment procedures in place to hire staff that has dismiss. The existing policies are not fully followed. This includes the Computers information technology policy, with no proper password, and logging off the computer after use. A lack of internal control for detection and fraud prevention Lack of segregation of duties. No proper scheduling back up of all IT systems being followed. No proper security for the shops. No policy for Data protection. No list of authorized personnel to access certain documents. No follow up control in place to the internal controls being followed. No supervision is done to monitor the signing in and signing out in the business. For the 60 shops, computers run on a stand-alone system. No safeguard for the proper security procedures in place/security issues relating to debit and credit cards details over the internet (Identity theft). Fraud Possibility of fraud is high; this may be caused due to: Nothing is done to ensure working practices undergoes a proper way. Inadequate guidance on how to detect and deal with fraud. Low effectiveness of security systems especially the password which does not improved each time is changed and can be guessed easily. A lack of supervision, monitoring and checks of accounting activities and records kept. Debit and Credit cards usage over the internet for customers to pay their debt can be subject to identity theft. Noncompliance to internal control. Unaccounted Cartridge’s worth  £3500, with no record in inventory. Details of transactions being deleted in the database, relating to one-off significant payments. Working Methods and Practices Breach of software and user license for software in use, can bring legal action against the company. No coverage or placement of professional personnel to carry out the work of absent staff. Lack of enforcement of legal requirement trough out the business and working practice is very low due to low standards Liquidity management is very poor. Lack of motivational skills from the directors of the business. No adequate physical controls to ensure the security and safe keeping of the businesses assets so that they do not go missing or are stolen. Working conditions and schedule are not respected by the Directors, having problems prioritizing work Lack of staffs, causing over working of staffs and no coverage or placement of professional personnel to carry out the work of absent staff. Therefor agencies are hired to do the work, which is costly. Job rotation is not practiced in the organization A required computer program needs to be attributed to these functions: Invoicing which is carried out. Data on Excel spreadsheet is manually input. Training More training is needed for operating: Quickcost system Payroll and personal system: Several teething problems experienced with the integrated payroll and personnel database. Need for education is needed for: Professional approach to work. Reliability in terms of competence. How to properly handle a secure credit and debit card transaction. Recommendation Recommendations are done following the various weaknesses identified and mentioned above. Record keeping system The management must ensure that the planned working schedule is followed strictly. If problems meeting the targets occur, it should be communicated to the responsible supervisors so proper action can be taken. Working schedule should be adjusted in so that the review of the payments and all other relating transaction are done earlier so that they don’t have to window dress. Different task must be prioritized by the management, so that conflict does not occur, were task are neglected. Accounting record data entry must be prioritized by the two organization’s directors Michael O’Payne and Anil Gupta. The directors must review the benefits that will be gained. Unsure that the proper records relating to the daily business transaction are entered into the general ledger. Verify the data inputted in the computer to ensure that is correct. Internal System of Control Standard policy and guidelines of hiring staffs should be introduced, pointing out the necessary detailed document that is needed making the  process more transparent and reliable. Staffs should be sensitized of the policies in place and know the importance of respecting them. Setting up a fraud policy which sets out the way to detect and deal with fraud, throughout the different working procedure and practice. Duties should be segregated, by setting up a system, which when combined, could lead to fraud. The existing policy should be re-enforce, so that the record kept on the computers would be backed up on the server regularly to prevent loss of data instead of doing it once a day. Alarm systems should be installed for all the shops of the organization, to better protect the business assets from being stolen. Proper policy and procedures should be introduced. The Data Protection Act should be communicated to all staffs, to better protect the company’s and the customer Data. A list of authorized personnel should be produced and communicated to the staffs. Staff personnel should be put in charge of verifying that all policies in place are being followed. A logging system should be set up to have a record of who comes in the office and at what time. Such system should be monitored to ensure all staff complies. An integrated network should be set up on a server to connect the computers together with proper licensed software. Safeguards should be implemented on the procedure for transaction involving debit and credit card details provided by the customers. A standard and effective Sage Accounting package should be bought to unable: A standard layout of the invoices issued to customers. Enable data to be imported and exported from and to Excel spreadsheets. Enable better detection of errors in the different account ledgers. Fraud To reduce the possibility of fraud and make the internal control system fraud resistant, the various techniques should use: Accounting activities should be supervised on a regular basis. The records and calculation of financial document should be sampled and checked regularly for errors. Make sure that the fraud policy which will be introduced set out the way to detect and deal with fraud, throughout the different working procedure and practice and to make any adjustment necessary. Managers of the various departments should be given areas of responsibilities and answerability to ensure that fraud is kept to a minimum. Value of a business rule management system (BRMS) approach to fraud detection can be implemented. Business rules can be used  to validate various conditions for detecting anomalies that can indicate fraud. Enables institutions to react quickly in their effort to keep pace with fraudsters. Disciplinary measures or penalties should be set up for breaking an internal control or if a staff is practicing fraudulent act. Physical security should be re-enforced, locking up valuable items away, such as cash and cheques. Set up a limit to which a financial transaction should be requiring authorization, by one or more authorized signature. This may range from petty cash or cheques over a certain amount. Doing a regular reconciliation of the accounts to the financial documents to make sure they balance and errors corrected. Management should carry out Risk Assessments as part of the of an effective internal control system. Working Methods and Practices Make sure that all computers use license software in all the shops and departments, monitor that the license are not broken causing legal action to the organization. Adequate number of specialized staffs should be introduced for the coverage of staff that is absent. The business must comply with all relevant External regulations. Such as international accounting standards even government regulation from HMRC. This will aid in raising the standard of working practices. Better management of buying inventory from suppliers. Credit to customers should be reduced. The managers should undergo a management course, to learn how to better manage their business, motivate their employees through training, giving out bonuses, paying for overtime and other incentives. All assets should be recorded and proper management of the assets should be put in place, to know the life cycle. Directors should produce an effective working schedule, reducing the stress on employees. Adequate number of specializ ed staffs should be introduced for the coverage of staff that is absent. Produce an effective rota to unable the staff to rotate to different accounting functions in the organization. A standard and effective Sage Accounting package should be bought to unable: A standard layout of the invoices issued to customers. Enable data to be imported and exported from and to Excel spreadsheets. Enable better detection of errors in the different account ledgers. Training More training should be provided for: Quick cost system Payroll and personal system To ensure that staff has the necessary skills and knowledge to be more effective and reliable in their work, in terms of competence: Staffs Training should be invested in by the management, to better handle the daily tasks. Including Debit Credit cards transactions This should include internal or external training courses for using any newly introduced accounting package. Telephone support lines made available by the software provider. Workshops on the improvement of staffs’ communications skills. Cost benefit analysis Improvement Recommended Cost of Time Benefits Time spent by manager in Training 25 hours Ãâ€" 3 Ãâ€"  £25 per hour Time spent by 5 account staff 25 hours Ãâ€" 5 Ãâ€"  £15 per hour TOTAL TRAINING COST  £ 1875 1875 3750 The work output will be more accurate due to the raise of standard. The organization will appear more professional, more efficient, meanings fewer errors and problems. Cost of hiring new Accounting staffs  £ 192000 The different responsibilities can be segregated and work will be done faster. Setting up of computers on a network Cost of hardware Installation cost  £ 5000 1000 6000 Access to data will be easier which will speed up the work and save time. New accounting Package Cost of the software Installation cost cost of training the staff 10000 3000 3500 16500 Many routine operations will be speeded up, save time and reduces wages bill. 9.2 To carry out a Risk assessment the management will require 2 hours per month. This will discourage and reduce the risk of fraud in the accounting system by identifying the areas of the risk of fraud and then setting up a system in place to detect any possibility of fraud and then deal with it, making the system more reliable. Appendices SWOT Analysis Strengths Record keeping system Using an archiving computer package to store full accounting records. Easy access to past exact copy of company accounting transactions. Sage Payroll software was loaded in the accounts department to enable the new payroll and personnel system to be in house. Excel spreadsheets are used for maintaining the inventory information. Integrated General, Accounts payable and Accounts Receivable set of ledger principal financial accounting system. Internal system of control An information technology policy exist which sets out rules relevant to securing the computer systems. The computer system throughout the company is password protected. A credit rating agency is used to ensure that potentially new credit customers have no history of poor payment. Value of a business rule management system (BRMS) approach to fraud detection benefits: The performance of the rules is high enough to provide real-time detection of anomalies based on several criteria, including multiple sources, transaction values, card-use frequency, merchant and location of the charges. If implemented new detection policies can be activated in hours, instead of months, helping to reduce lost revenue and increase customer satisfaction and provides safety in online transaction.