Myth Example

Class V. Caste System Essays - Indian Caste System, Discrimination

Class V. Station System A Class versus a Caste System In any countrys history, a high phase of social advancement is arrived at just when the primary social divisions are framed. The standing framework enters the Hindu society to a level obscure somewhere else. It has some influence in different developments yet in India it has attacked the entirety. It is in this feeling we may talk about the position framework as a marvel particular to India (Pocock 27). The class arrangement of the United States and the standing arrangement of India share regular qualities yet, simultaneously, they diverse from numerous points of view. A standing framework inflexibly confined occupationally, socially, individuals may not wed outside the station. Station framework downgrades and separates individuals as indicated by their hereditary as well as social foundation. There are supposed to be four significant attributes regular of station frameworks. Included are the accompanying: participation into the position is inherited; marriage inside the station is required; portability is almost unimaginable; occupation is firmly identified with standing (Hurst, 1998). On the other hand, a class framework is a general public dependent on various gatherings. These gatherings are made out of individuals whose stratas are regularly identified with word related or property divisions. They are made out of a lot of reliable and stable examples that persevere through time. In the United States it depends on a characterization of people who are assembled into power levels which speak to the auxiliary disparity in the distribution of remunerations, benefits, and assets. These levels are frequently alluded to as the upper, center. Furthermore, lower classes. They to a great extent decide life risks in relating straightforwardly to the wages and instructive organization of every individual class (Davis 65-72). One of the most grounded and most complex instances of the rank framework can be found in Hindu India, where a pecking order of thousands of particular positions reflect strict practice, occupation, region, culture status, or ancestral alliance. Furthermore, their general public is isolated into four social classes: - the Brahmans, clerics and researchers; Kshatriyas, the military and rulers; Vaisyas, ranchers and dealers; and Sudras, workers and workers. Underneath the Sudras were the untouchables, who played out the most humble assignments. The Untouchables are frequently viewed as the polluters incorporate people groups whose occupations are those, for example, beauticians, janitors, leather treaters, butchers, and funeral directors. They were given this title since they reach such toxins as blood, soil, compost, hair, calfskin, menstrual stream, spit and so forth. Prevalently referred to in the past as untouchables, the politically right terms presently utilized are Dalits (the a bused) as well as Harijans (Children of God), a term presented by Mahatma Gandhi. Despite the fact that position isolation is authoritatively unlawful, it is predominant in India (Singh 9-19). An open framework is a general public where individuals can change their financial, lofty and power status without any problem. Interestingly, a shut framework is society in which individuals face extraordinary trouble in changing these statuses. One should remember that no general public is totally open or shut, indeed, all social orders have in any event at least one attributes of both shut and open frameworks. The United States is a genuine case of a generally open framework. This is on the grounds that the US is established upon the suspicion that every individual is given the equivalent chance to accomplish that most extreme degree of achievement at the most elevated level of the class framework. America depends on the conviction that this accomplishment can be reached through capability, commitment to the network and society and through ingenuity and difficult work. Lamentably, this perfect is regularly limited when generalizations appointed to individuals based on sex, age, and race become possibly the most important factor. In lieu of this numerous sociologists regularly see the United States society as an exceptionally shut framework as a result of the high degree racial imbalance. Correspondingly, a Hindu standing framework is a genuine case of a shut framework. In spite of the fact that the standing framework in India was unmistakably increasingly shut before 1900, India despite everything endures comparatively in provincial regions. Individuals in India have customarily acquired their status during childbirth from their folks. As per usual, it is phenomenal for this status to change through an amazing course. Dissimilar to in the United States, individual legitimacy and industriousness abandon reward. It appears that regardless of how

How Much Sex Do We Really Need

How Much Sex Do We Really Need Relationships Spouses & Partners Print How Much Sex Do We Really Need? By Co-Author: Dr. Barbara Winter Medically reviewed by Medically reviewed by Carly Snyder, MD on January 28, 2020 facebook twitter linkedin Carly Snyder, MD is a reproductive and perinatal psychiatrist who combines traditional psychiatry with integrative medicine-based treatments.   Learn about our Medical Review Board Carly Snyder, MD Updated on February 19, 2020 franckreporter / Getty Images More in Relationships Spouses & Partners Marital Problems LGBTQ Violence and Abuse Many people wonder how much sex they should be having. They wonder how much sex is enough for a married couple, or if they are “normal” compared to others. Just how important is sex, anyway? These are common questions asked in the offices of couples therapists and sex therapists (and maybe just as commonly, worried about but not asked). It’s risky to cite statistics on sexual satisfaction for a few reasons. This is because much of the data is from self-reported information. We really aren’t 100% confident about the accuracy of the results. While it is important to have an initial reference point for different groups of people, it is typically not what someone is really asking. People actually wish to know if their relationship is healthy. They are wondering if they are enough for their partner or if their partner is indeed enough for them. They are wondering if “too much” or, typically, “too little” sex is at issue in their relationship. Sometimes they are not just wondering. In fact, they are terrified that their relationship is in jeopardy of this concern. Discrepant Desire The question about sexual frequency typically comes when one partner is less satisfied with the amount of sex they are having. This “discrepant desire” level, where one partner wants more or less than the other, is common in committed relationships. It can also be that both partners are displeased with the frequency in which they engage in sexual interaction.?? The good news, however, is that marital satisfaction is not simply a function of sexual frequency. In fact, married couples are looking at the quality of their sexual interaction and not just the quantity.?? What the Research Tells Us First and foremost, the research on marital satisfaction is fraught with difficulties. This is often due to the design of the experiment or the way in which data is collected. Nonetheless, people still need something as a gauge, and research shows that: Generally, there is a decrease in both frequency and satisfaction as couples are together longer.??Sexual frequency diminishes when we consider other factors such as work, chores, children, physical or physiological factors, other relational issues, and so on.??Sexual frequency and sexual satisfaction are both inversely correlated to divorce rates. In other words, as one rate rises, the other goes down.??Research published in 2015 looked at over 2400 married couples and found that the more sex a couple had, the happier they were. Interestingly, though, happiness maxed out at one sexual encounter per week.?? Why Is Once a Week Ideal? This cap can be viewed as the relationship equivalent of the “law of diminishing returns,” which states that when you add more employees to get a job done, there is an increase in productivity, but only to a point. After that point, efficiency drops. So sex once or twice a month might not be sufficient, but more than once per week doesnt increase happiness any further. In fact, in another recent study, couples who were instructed to double the amount of sex they were having were no happier than they were before (with their usual rate of sex). Furthermore, they reported less enjoyment of sex. With the law of diminishing returns, there seems to be a downside to too much sex.?? We know sexual satisfaction is better at certain stages of relationships.  We also know that life gets in the way. It is up to each couple to set their own personal standard and be okay with it. This is what is most critical when considering sexual satisfaction. It’s not about the number, but your experience of that number. Couples who ruminate as to whether or not their frequency is “normal” are those who are likely dissatisfied and may indeed be below the curve. Yet there are couplesâ€"typically, but not always, older and longer married couplesâ€"for whom infrequent sex is just fine. Improving Your Sex Life Discrepant desire can become a real problemâ€"more often quantitatively but sometimes even qualitatively.?? For those whose sex lives are challenged, there are steps you can take. For one, assess your relationship outside of the bedroom. Are you achieving intimacy there? Both physical and emotional intimacy are imperative to your connection. Whatever your love language, whether it be one-on-one time, gifts, kind acts, or kind words, nurture it. If your only love language is sex, you need to work on this. Couples therapists traditionally suggest things like scheduling sex, changing the venue, going on a trip away from the family space, spicing things up or even reenacting your dating sex. These work for some and not others. With testosterone levels highest in the morning, that may be an option for some. If that is ineffective in boosting you in the bedroom, then seek the help of a sex therapist, but not without first ruling out any physical or physiological issues. Sexual desire can be impacted by: Medical diseaseMedicationsHormonesAgingFamily obligations/childrenPhysiological problems or body image issuesSexual beliefs and attitudesPhysical attractionRelational issuesPsychological issues (depression/anxiety)Situational concerns (for example, how you feel about your partner at that moment) If you have had a dry spell, merely engaging in sex can get you back in the game. It will get your rhythm going again and help the flow of bonding hormones like oxytocin and vasopressin.?? You can revive and repair the disengagement you are feeling. Since intimacy and sex are intertwined, sometimes this is all a couple needs to get back on track. Remember, it’s not the number that is important, but the meaning of the question. Staying married is hard enough in the context of today’s challenges and life’s distractions. Those challenges tend to migrate into the bedroom. So as we remain committed, or married, we can be just as happy with less sex. The overall quality of the relationship takes precedence over the bedroom. If you can muddle or dance through the years of less sex, you can make it. A Word From Verywell Communication about desires and feelings about your sex life in an open, honest and respectful way is imperative. Both partners need to feel heard and satisfied in marriage and sexual intimacy is part of a successful marital relationship. One persons desires cannot trump another’s. Instead, it must be a constant discussion so both parties feel safe discussing their feelings and desires. If one person feels insecure or concerned by a possible reduction in their partners sexual interest and conversely, if something is causing ones sex drive to be lower than usual, they must be able to tell their partner why and explore ways to improve things.

Agency Relationship Within Business Finance Essay - Free Essay Example

Sample details Pages: 4 Words: 1066 Downloads: 10 Date added: 2017/06/26 Category Finance Essay Type Research paper Did you like this example? Question 1 Agency-Relationship is a relationship in which one person has legal authority to act on behalf of another. Agent has a legal and ethical responsibility to make decision that furthers the interests of the shareholders. When the interests of the agents and shareholders conflicts each other, an agency problem will be appeared. Don’t waste time! Our writers will create an original "Agency Relationship Within Business Finance Essay" essay for you Create order There are several examples of companies which had serious Agency-Relationship problems and resulted their Chief Executive Officers sent to jail. For the first example, a former chairman and a executive director of publicly listed Field Group Holdings Limited, charged by Hong Kongs Independent Commission Against Corruption, have been convicted at the District Court of conspiracy to defraud shareholders of the company and the Stock Exchange of Hong Kong (SEHK) in relation to a fake joint venture in a gas pipeline project in Chongqing, Mainland China and of money laundering in relation to the proceeds. To complete the fraudulent scam, the CEOs further caused the SEHK and the shareholders of Field Group Holdings Limited to approve the issue and allotment of the shares to the shareholders. They were found guilty of two counts of conspiracy to defraud. To prevent this kind of agency-relationship problem, first, is to encourage employees to identify the risk and notify to the ma nager. The management should develop and implement control over these kinds of circumstances. For the second example, a former research executive at a biotech company has pleaded guilty to one count of conspiracy to defraud shareholders that she and others caused the biotech company to issue false claims about a test to detect Down syndrome. The crime carries a maximum sentence of 25 years in prison along with fines potentially reaching hundreds of thousands of dollars. The problem in this case is Elizabeth Dragon who knew the truth about the test, but she told the public it was a near-perfect success. She misled investors with overstated information about a significant new product that never to be made. Investors interest was harmed as they were believed in those fault information. As a result, the company image was damaged as well. Public will lost their faith in the company. To prevent this kind of agency-relationship problem, the management should implement a set of mon itoring employee to handle research and development test data and result. Limit few employees can be accessed to the important data base. For the third example, a toy holdings company and its CEO had announced that it had purchased majority share interest in a manufacturing company. The Purchase price was to be large amount in stock and cash. The facts was the CEO and the toy holdings company has only paid half of the cash amount to the exiting majority shareholder of which the CEO had to burrow the funds from an investor. The CEO had expressed to the exiting shareholder that he needed to have control of the entity before he could secure the rest of the funds needed to complete the transaction. No other monies have ever been paid. The CEO finally has pleaded guilty of defrauding shareholders. The Company has lost all credibility due to unpaid invoices with wholesalers. The interest of the shareholders was not secured. To prevent this kind of agency-relationship problem, the management should reconcile bank statement within a month of receipt in order to detect any irregularities. Periodic reviews of contracts, financial documents, and accounting policies should be keeping checking so as to detect any irregularities. Some control plan can be set by the management for detecting and preventing fraudulent activities in the company. The management should be monitored the control plan regularly to ensure the control plans are effective and working. Question 2 Assuming our company ABC has the initial investment and cash flow as below table. We are going to demonstrate the estimate cash flows for the first 5 years by several investment appraisal methods for Project A. Estimate Cash flowÃÆ' £Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬ Year Project A 0 -100000 1 60000 2 40000 3 30000 4 30000 Assume the initial investment amount is $10,000. Estimate cash flow is as the table shows. Net Present Value (NPV) Suppose the desired interest rate of return is 10% per annum. Year Discount factor Cash flow PV 0 1 -100000 -100000 1 0.909 60000 54540 2 0.826 40000 33040 3 0.751 30000 22530 4 0.683 10000 6830 ÃÆ' £Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬ ÃÆ' £Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬ NPV 16940 The NPV is $16,940 which is positive. The returning on the investment is over the interest rate 10 per annum. The investment project should be taken. Advantage NPV can provide us absolute value when considering taking the project or not. It considers the time value of money that irrespective of the exact time at which the cash flow is made. Disadvantage NPV cannot apply on intangible benefits. The size of the investment has not been measured. Internal Rate of Return (IRR) The NPV at 10% is $16,940. If now the rate of return is 20%, the NPV will be $-70. Year Discount factor Cash flow PV 0 1 -100000 -100000 1 0.833 60000 49980 2 0.694 40000 27760 3 0.579 30000 17370 4 0.482 10000 4820 ÃÆ' £Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬ ÃÆ' £Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬ NPV -70 The estimated IRR is 19.96%. (Formula: 10+(16940)x(20-10)/(16940+70)=19.96%) If we need 12% return on the investment, the project should be taken. Advantage it is a simple way to communicate the value of the investment to people who doesnt know the estimation details. Disadvantage Unrealistic rates of return are given. For the above case, the investment is financially attractive and should be taken immediately. But in the real world, IRR of 19.96% implies there is an opportunity to reinvest future cash flows at 19.96%, rather than an actual return of 19.96%. IRR approach cannot be applied on mutually exclusive projects. The Payback Period Year Project A Cumulative Cash Flow 0 -100000 0 1 60000 60000 2 40000 100000 3 30000 130000 4 10000 140000 The payback period is 2 years. The investment project is acceptable. Advantages It is easy to calculate and simple to use. Profitable opportunities for long-term investment will not be overlooked as they involve a shorter wait for revenues to flow. Disadvantage Time value of money and inflation are not considered. It only concerns the liquidity of the cash flow, not the effect on business profitability. It ignores cash flows beyond the cutoff date. It biased against long-term projects, such as research and development. The Profitability Index (PI) According to the above calculation, we are using the figures to calculate the PI as shown in the table below. Initial investment $100,000 NPV 16940 PV $116,940 The profitability index is 1.1694. (Formula: (116940/100000)) Since the PI greater than 1.0, which means this project has positive NPV, the project should be taken. Advantage It is easy to understand and communicate. It considers all cash flows of the investment and the time value of money. Disadvantage It only can be used for divisible projects. It ignores the size of the investment.

William Shakespeares The Merchant of Venice Essay

William Shakespeares The Merchant of Venice The Merchant of Venice by William Shakespeare features, Shylock a very controversial character due to his religion, profession and personal traits. Professionally Shylock lends money to people in debt, in order to gain interest and profit. Although, this is very much central to our modern way of life, in the Elizabethan period, money lending was not accepted as an acceptable profession. Throughout The Merchant of Venice Shylock is portrayed as menacing, inhumane and slightly eccentric, yet at times misunderstood and induces sympathy from the reader. His personal traits and beliefs evoke complex emotions. We cannot decide whether Shylock is an†¦show more content†¦Sympathy is created, as it is apparent that Shylock cannot trust, nor befriend anyone in the play, not even his own daughter. This is clear evidence of one way in which Shylock is more sinned than sinning. Shylock places profit above love. When Jessica, his daughter, steals from him and leaves him, it is clear that Shylock is very distraught. However, it is difficult to ignore what appears to be Shylocks priority -the loss of money. As, money lending is Shylocks profession; it is obvious money is very important to him. When discussing the loss of his daughter and ducats, Shylock describes how he would rather his money returned to him than his daughter and would infact like to have revenge against her. Shylock: I would my daughter were dead at my feat, and the jewels in her ear. Immediately it is clear how heartless, inhumane, unforgiving and sinister Shylock is. To place profit above the life of his daughter demonstrates how wrong Shylocks priorities are and is clear evidence of how Shylock is sinning. Shylock is more sinned against than sinning by the fact that every character in the play is against him. Shylock has no family or friends to rely upon or trust. He is constantly mocked and insulted by many characters throughout The Merchant of Venice. The firstShow MoreRelatedWilliam Shakespeares Merchant of Venice2271 Words   |  10 PagesWilliam Shakespeares Merchant of Venice In many ways, shylock is a more difficult character for a modern audience than for an Elizabethan audience. With close reference to Act 1 scene 3, Act 3 scene 1 and Act 4 scene 1 show how an actor might reveal the human being behind the stereotype. The merchant of Venice is a play written in Elizabethan times by William Shakespeare. The play is set in Elizabethan Venice. The play starts with Antonio, a rich merchant, who isRead More Responsibilities in William Shakespeares Merchant of Venice1212 Words   |  5 PagesResponsibilities in William Shakespeares Merchant of Venice The small and seemingly insignificant details in a story often hold together an entire theme of the work. This phenomenon is recognizable in the plays of William Shakespeare, as a speech or incident with a minor character can point the audience to a much larger truth about the work as a whole. The Merchant of Venice contains such a minor character, Lancelot, whose story gives a clue to the reader about the roles of the other charactersRead More Homosexuality in William Shakespeares The Merchant of Venice1474 Words   |  6 PagesHomosexuality in William Shakespeares The Merchant of Venice With every great story line comes a theme. William Shakespeare created an art of intertwining often unrecognizable themes within his plays. In Shakespeare’s play, The Merchant of Venice, one hidden theme is the idea of homosexuality. This theme might not have even been noticed until modern Shakespeare fans discovered them. According to Alan Bray’s book, Homosexuality in Renaissance England, â€Å"the modern image of ‘the homosexual’Read MoreShylock in William Shakespeares The Merchant of Venice1694 Words   |  7 PagesShylock in William Shakespeares The Merchant of Venice Introduction One of the most interesting and dramatic characters in ‘The Merchant of Venice’ is the rich, despised money-lending Jew Shylock. It is impossible to judge Shylock’s character by our own modern Standards, simple because Shakespeare wrote this play for play goers in Elizabethan times. This was very different to modern times for two reasons. Firstly, people watching the play would not find itRead MoreShylock in William Shakespeares The Merchant of Venice1401 Words   |  6 PagesShylock in William Shakespeares The Merchant of Venice The play begins in Venice where the wealthy merchant Antonio is talking to his young friends about the reasons for the depression. Antonio claims not to understand himself his sad nature. Bassanio arrives with the news that he wishes to court a wealthy, beautiful heiress named Portia. In order to present himself to Portia he wants to borrow 3000 ducats. Bassanio is in terrible debt and he sees marriage to PortiaRead MoreShylock in William Shakespeares The Merchant of Venice1385 Words   |  6 PagesShylock in William Shakespeares The Merchant of Venice Through time there have been many successful individuals in literature writers, poets, and play writers. But many would argue that one individuals work and character has stood out from the rest and this special illustrious person being William Shakespeare. In the many dramatic pieces of theatrical production written and the diverse individuality he ahs been able to write about many characters created through greatRead MoreRelationships in William Shakespeares The Merchant of Venice3131 Words   |  13 PagesRelationships in William Shakespeares The Merchant of Venice The Merchant of Venice is one of Shakespeares most popular plays and Act 1 Scene 3 is a key scene. There are three characters involved in the scene and these are: Antonio, Bassanio and Shylock. Shakespeare portrays their characters effectively as well as the contrasting relationships between them. He uses various themes, his language and style and the plot of the bond to achieve this. Before I lookRead MoreEssay William Shakespeares The Merchant of Venice2277 Words   |  10 PagesWilliam Shakespeares The Merchant of Venice Introduction The three versions of the Merchant of Venice which I have watched are: 1. Channel 4 television version for their Schools Broadcasting Programmes 2. Trevor Nunns version 3. National Theatre Company version directed by Jonathan Miller and starring Laurence Olivier as Shylock Act IV scene 1 is an intense scene in the play where we see many of the plays main themes such as justice and mercyRead MoreShylock in William Shakespeares The Merchant of Venice Essay1128 Words   |  5 PagesShylock in William Shakespeares The Merchant of Venice I am a Jew a famous saying from Shylock in Merchant of Venice that clarifies the merchant brotherhood of a wealthy city. Merchant of Venice contains rascals and heroes. The audiences will soon realise that Shylock, the Jewish money lender, is shown as a villain within the wealthy city. Is this really what Shakespeare had intended? This testimony given proposes that Shylock is more of a deceitful character Read More Mens Control in William Shakespeares The Merchant of Venice1437 Words   |  6 PagesControl in William Shakespeares The Merchant of Venice In Shakespeare’s The Merchant of Venice, the scene opens to reveal a society controlled by men. Men, who live in the foreground of Venetian society, wield their power in business, government, and family life. In the background, women conduct their lives quietly. They are subservient to their husbands and fathers and are regarded as helpless and in need of male guidance in areas of decision making. Though in Shakespeare’s time such a

Last Sacrifice Chapter Two Free Essays

string(34) " my problems win without a fight\." AS ALWAYS, IT WAS DISORIENTING. Faces and skulls, translucent and luminescent, all hovered around me. They were drawn to me, swarming in a cloud as though they all desperately needed to say something. We will write a custom essay sample on Last Sacrifice Chapter Two or any similar topic only for you Order Now And really, they probably did. The ghosts that lingered in this world were restless, souls who had reasons that kept them from moving on. When Lissa had brought me back from the dead, I’d kept a connection to their world. It had taken a lot of work and self-control to learn to block out the phantoms that followed me. The magical wards that protected the Moroi Court actually kept most ghosts away from me, but this time, I wanted them here. Giving them that access, drawing them in †¦ well, it was a dangerous thing. Something told me that if ever there was a restless spirit, it would be a queen who had been murdered in her own bed. I saw no familiar faces among this group but didn’t give up hope. â€Å"Tatiana,’ I murmured, focusing my thoughts on the dead queen’s face. â€Å"Tatiana, come to me.’ I had once been able to summon one ghost easily: my friend Mason, who’d been killed by Strigoi. While Tatiana and I weren’t as close as Mason and I had been, we certainly had a connection. For a while, nothing happened. The same blur of faces swirled before me in the cell, and I began to despair. Then, all of a sudden, she was there. She stood in the clothes she’d been murdered in, a long nightgown and robe covered in blood. Her colors were muted, flickering like a malfunctioning TV screen. Nonetheless, the crown on her head and regal stance gave her the same queenly air I remembered. Once she materialized, she said and did nothing. She simply stared at me, her dark gaze practically piercing my soul. A tangle of emotions tightened in my chest. That gut reaction I always got around Tatiana–anger and resentment–flared up. Then, it was muddled by a surprising wave of sympathy. No one’s life should end the way hers had. I hesitated, afraid the guards would hear me. Somehow, I had a feeling the volume of my voice didn’t matter, and none of them could see what I saw. I held up the note. â€Å"Did you write this?’ I breathed. â€Å"Is it true?’ She continued to stare. Mason’s ghost had behaved similarly. Summoning the dead was one thing; communicating with them was a whole other matter. â€Å"I have to know. If there is another Dragomir, I’ll find them.’ No point in drawing attention to the fact that I was in no position to find anything or anyone. â€Å"But you have to tell me. Did you write this letter? Is it true?’ Only that maddening gaze answered me. My frustration grew, and the pressure of all those spirits began to give me a headache. Apparently, Tatiana was as annoying in death as she had been in life. I was about to bring my walls back and push the ghosts away when Tatiana made the smallest of movements. It was a tiny nod, barely noticeable. Her hard eyes then shifted down to the note in my hand, and just like that–she was gone. I slammed my barriers back up, using all my will to close myself off from the dead. The headache didn’t disappear, but those faces did. I sank back on the bed and stared at the note without seeing it. There was my answer. The note was real. Tatiana had written it. Somehow, I doubted her ghost had any reason to lie. Stretching out, I rested my head on the pillow and waited for that terrible throbbing to go away. I closed my eyes and used the spirit bond to return and see what Lissa had been doing. Since my arrest, she’d been busy pleading and arguing on my behalf, so I expected to find more of the same. Instead she was †¦ dress shopping. I was almost offended at my best friend’s frivolity until I realized she was looking for a funeral dress. She was in one of the Court’s tucked away stores, one that catered to royal families. To my surprise, Adrian was with her. Seeing his familiar, handsome face eased some of the fear in me. A quick probe of her mind told me why he was here: she’d talked him into coming because she didn’t want him left alone. I could understand why. He was completely drunk. It was a wonder he could stand, and in fact, I strongly suspected the wall he leaned against was all that held him up. His brown hair was a mess–and not in the purposeful way he usually styled it. His deep green eyes were bloodshot. Like Lissa, Adrian was a spirit user. He had an ability she didn’t yet: he could visit people’s dreams. I’d expected him to come to me since my imprisonment, and now it made sense why he hadn’t. Alcohol stunted spirit. In some ways, that was a good thing. Excessive spirit created a darkness that drove its users insane. But spending life perpetually drunk wasn’t all that healthy either. Seeing him through Lissa’s eyes triggered emotional confusion nearly as intense as what I’d experienced with Tatiana. I felt bad for him. He was obviously worried and upset about me, and the startling events this last week had blindsided him as much as the rest of us. He’d also lost his aunt whom, despite her brusque attitude, he’d cared for. Yet, in spite of all this, I felt †¦ scorn. That was unfair, perhaps, but I couldn’t help it. I cared about him so much and understood him being upset, but there were better ways of dealing with his loss. His behavior was almost cowardly. He was hiding from his problems in a bottle, something that went against every piece of my nature. Me? I couldn’t let my problems win without a fight. You read "Last Sacrifice Chapter Two" in category "Essay examples" â€Å"Velvet,’ the shopkeeper told Lissa with certainty. The wizened Moroi woman held up a voluminous, long-sleeved gown. â€Å"Velvet is traditional in the royal escort.’ Along with the rest of the fanfare, Tatiana’s funeral would have a ceremonial escort walking alongside the coffin, with a representative from each family there. Apparently, no one minded that Lissa fill that role for her family. But voting? That was another matter. Lissa eyed the dress. It looked more like a Halloween costume than a funeral gown. â€Å"It’s ninety degrees out,’ said Lissa. â€Å"And humid.’ â€Å"Tradition demands sacrifice,’ the woman said melodramatically. â€Å"As does tragedy.’ Adrian opened his mouth, undoubtedly ready with some inappropriate and mocking comment. Lissa gave him a sharp headshake that kept him quiet. â€Å"Aren’t there any, I don’t know, sleeveless options?’ The saleswoman’s eyes widened. â€Å"No one has ever worn straps to a royal funeral. It wouldn’t be right.’ â€Å"What about shorts?’ asked Adrian. â€Å"Are they okay if they’re with a tie? Because that’s what I was gonna go with.’ The woman looked horrified. Lissa shot Adrian a look of disdain, not so much because of the remark–which she found mildly amusing–but because she too was disgusted by his constant state of intoxication. â€Å"Well, no one treats me like a full-fledged royal,’ said Lissa, turning back to the dresses. â€Å"No reason to act like one now. Show me your straps and short-sleeves.’ The saleswoman grimaced but complied. She had no problem advising royals on fashion but wouldn’t dare order them to do or wear anything. It was part of the class stratification of our world. The woman walked across the store to find the requested dresses, just as Lissa’s boyfriend and his aunt entered the shop. Christian Ozera, I thought, was who Adrian should have been acting like. The fact that I could even think like that was startling. Times had certainly changed from when I held Christian up as a role model. But it was true. I’d watched him with Lissa this last week, and Christian had been determined and steadfast, doing whatever he could to help her in the wake of Tatiana’s death and my arrest. From the look on his face now, it was obvious he had something important to relay. His outspoken aunt, Tasha Ozera, was another study in strength and grace under pressure. She’d raised him after his parents had turned Strigoi–and had attacked her, leaving Tasha with scarring on one side of her face. Moroi had always relied on guardians for defense, but after that attack, Tasha had decided to take matters into her own hands. She’d learned to fight, training with all sorts of hand-to-hand methods and weapons. She was really quite a badass and constantly pushed for other Moroi to learn combat too. Lissa let go of a dress she’d been examining and turned to Christian eagerly. After me, there was no one else she trusted more in the world. He’d been her rock throughout all of this. He looked around the store, not appearing overly thrilled to be surrounded by dresses. â€Å"You guys are shopping?’ he asked, glancing from Lissa to Adrian. â€Å"Getting in a little girl time?’ â€Å"Hey, you’d benefit from a wardrobe change,’ said Adrian. â€Å"Besides, I bet you’d look great in a halter top.’ Lissa ignored the guys’ banter and focused on the Ozeras. â€Å"What did you find out?’ â€Å"They’ve decided not to take action,’ said Christian. His lips curled in disdain. â€Å"Well, not any punishment kind of action.’ Tasha nodded. â€Å"We’re trying to push the idea that he just thought Rose was in danger and jumped in before he realized what was actually happening.’ My heart stopped. Dimitri. They were talking about Dimitri. For a moment, I was no longer with Lissa. I was no longer in my cell. Instead, I was back to the day of my arrest. I’d been arguing with Dimitri in a cafe, scolding him for his continued refusal to talk to me, let alone continue our former relationship. I’d decided then that I was done with him, that things were truly over and that I wouldn’t let him keep tearing my heart apart. That was when the guardians had come for me, and no matter what Dimitri claimed about his Strigoi-time making him unable to love, he had reacted with lightning speed in my defense. We’d been hopelessly outnumbered, but he hadn’t cared. The look on his face–and my own uncanny understanding of him–had told me all I needed to know. I was facing a threat. He had to defend me. And defend me he had. He’d fought like the god he’d been back at St. Vladimir’s Academy, when he’d taught me how to battle Strigoi. He incapacitated more guardians in that cafe than one man should have been able to. The only thing that had ended it– and I truly believe he would have fought until his last breath–had been my intervention. I hadn’t known at the time what was going on or why a legion of guardians would want to arrest me. But I had realized that Dimitri was in serious danger of harming his already fragile status around Court. A Strigoi being restored was unheard of, and many still didn’t trust him. I’d begged Dimitri to stop, more afraid of what would happen to him than me. Little had I known what was in store for me. He’d come to my hearing–under guard–but neither Lissa nor I had seen him since. Lissa had been working hard to clear him of any wrongdoing, fearing they’d lock him up again. And me? I’d been trying to tell myself not to over-think what he had done. My arrest and potential execution took precedence. Yet †¦ I still wondered. Why had he done it? Why had he risked his life for mine? Was it an instinctive reaction to a threat? Had he done it as a favor to Lissa, whom he’d sworn to help in return for freeing him? Or had he truly done it because he still had feelings for me? I still didn’t know the answer, but seeing him like that, like the fierce Dimitri from my past, had stirred up the feelings I was so desperately trying to get over. I kept trying to assure myself that recovering from a relationship took time. Lingering feelings were natural. Unfortunately, it took longer to get over a guy when he threw himself into danger for you. Regardless, Christian and Tasha’s words gave me hope about Dimitri’s fate. After all, I wasn’t the only one walking a tenuous line between life and death. Those convinced Dimitri was still Strigoi wanted to see a stake through his heart. â€Å"They’re keeping him confined again,’ said Christian. â€Å"But not in a cell. Just in his room, with a couple of guards. They don’t want him out around Court until things settle down.’ â€Å"That’s better than jail,’ admitted Lissa. â€Å"It’s still absurd,’ snapped Tasha, more to herself than the others. She and Dimitri had been close over the years, and she’d once wanted to take that relationship to another level. She’d settled for friendship, and her outrage over the injustice done to him was as strong as ours. â€Å"They should have let him go as soon as he became a dhampir again. Once the elections are settled, I’m going to make sure he’s free.’ â€Å"And that’s what’s weird †¦Ã¢â‚¬â„¢ Christian’s pale blue eyes narrowed thoughtfully. â€Å"We heard that Tatiana had told others before she–before she–‘ Christian hesitated and glanced uneasily at Adrian. The pause was uncharacteristic for Christian, who usually spoke his mind abruptly. â€Å"Before she was murdered,’ said Adrian flatly, not looking at any of them. â€Å"Go on.’ Christian swallowed. â€Å"Um, yeah. I guess–not in public–she’d announced that she believed Dimitri really was a dhampir again. Her plan was to help him get more acceptance once the other stuff settled down.’ The â€Å"other stuff’ was the age law mentioned in Tatiana’s note, the one saying dhampirs turning sixteen would be forced to graduate and start defending Moroi. It had infuriated me, but like so many other things now †¦ well, it was kind of on hold. Adrian made a strange sound, like he was clearing his throat. â€Å"She did not.’ Christian shrugged. â€Å"Lots of her advisors said she did. That’s the rumor.’ â€Å"I have a hard time believing it too,’ Tasha told Adrian. She’d never approved of Tatiana’s policies and had vehemently spoken out against them on more than one occasion. Adrian’s disbelief wasn’t political, though. His was simply coming from ideas he’d always had about his aunt. She’d never given any indication that she wanted to help Dimitri regain his old status. Adrian made no further comment, but I knew this topic was kindling sparks of jealousy within him. I’d told him Dimitri was in the past and that I was ready to move on, but Adrian–like me–must have undoubtedly wondered about the motivations behind Dimitri’s gallant defense. Lissa began to speculate on how they might get Dimitri out of house arrest when the saleswoman returned with an armful of dresses she clearly disapproved of. Biting her lip, Lissa fell silent. She filed away Dimitri’s situation as something to deal with later. Instead, she wearily prepared to try on clothes and play the part of a good little royal girl. Adrian perked up at the sight of the dresses. â€Å"Any halters in there?’ I returned to my cell, mulling over the problems that just seemed to keep piling up. I was worried about both Adrian and Dimitri. I was worried about myself. I was also worried about this so-called lost Dragomir. I was starting to believe the story could be real, but there was nothing I could do about it, which frustrated me. I needed to take action when it came to helping Lissa. Tatiana had told me in her letter to be careful whom I spoke to about the matter. Should I pass this mission on to someone else? I wanted to take charge of it, but the bars and suffocating walls around me said I might not be able to take charge of anything for a while, not even my own life. Two weeks. Needing further distraction, I gave in and began reading Abe’s book, which was exactly the tale of wrongful imprisonment I’d expected it to be. It was pretty good and taught me that faking my own death apparently wouldn’t work as an escape method. The book unexpectedly stirred up old memories. A chill went down my spine as I recalled a Tarot reading that a Moroi named Rhonda had given to me. She was Ambrose’s aunt, and one of the cards she’d drawn for me had shown a woman tied to swords. Wrongful imprisonment. Accusations. Slander. Damn. I was really starting to hate those cards. I always insisted they were a scam, yet they had an annoying tendency to come true. The end of her reading had shown a journey, but to where? A real prison? My execution? Questions with no answers. Welcome to my world. Out of options for now, I figured I might as well try to get some rest. Stretching out on the pallet, I tried to push away those constant worries. Not easy. Every time I closed my eyes, I saw a judge banging a gavel, condemning me to death. I saw my name in the history books, not as a hero, but as a traitor. Lying there, choking on my own fear, I thought of Dimitri. I pictured his steady gaze and could practically hear him lecturing me. Don’t worry now about what you can’t change. Rest when you can so you’ll be ready for tomorrow’s battles. The imaginary advice calmed me. Sleep came at last, heavy and deep. I’d tossed and turned a lot this week, so true rest was welcome. Then–I woke up. I sat upright in bed, my heart pounding. Peering around, I looked for danger–any threat that might have startled me out of that sleep. There was nothing. Darkness. Silence. The faint squeak of a chair down the hall told me my guards were still around. The bond, I realized. The bond had woken me up. I’d felt a sharp, intense flare of †¦ what? Intensity. Anxiety. A rush of adrenaline. Panic raced through me, and I dove deeper into Lissa, trying to find what had caused that surge of emotion from her. What I found was †¦ nothing. The bond was gone. How to cite Last Sacrifice Chapter Two, Essay examples

Poster Graphics Essays - Modern Art, French Art, Posters

Poster Graphics The 1890's was the beginning of the first poster graphics. Not only have these posters been seen as advertisements but they are also looked upon as works of art. Two excellent examples of different work done during this period are Alphonse Mucha's Lorenzaccio (1898) and Henri Toulouse- Lautrec's Jardin de Paris (1893). Each poster is equally exquisite in it's line, style, color, composition, and perspective. Alphonse Mucha was born in 1860 and traveled to Paris in 1890. He designed posters in the fashionable "Byzantine" style of ornamentation. In Mucha's Lorenzaccio this can clearly be seen. The poster is a cropped image in the vertical "pillar" style with elaborate ornamentation through out. There is written word on the top and bottom as typical of many of his works. By the writing around the figure we can see that the poster was intended to be made for Sarah Bernhardt. The poster exhibits intricate, flowing line with sharp outlines. The active, curvilinear line dominates the picture. It's dramatic, decorative design can be seen through the dragon that looks straight into our eyes. There are distinct monochromatic colors of green, brown and red. Lorenzaccio is a heavily detailed, two dimensional poster with no middle ground. The subject is off in thought in the poster. The clothing she is wearing particularly adds to the active line. The background is extremely decorative. Altogether the poster is created with a compartmentalized composition. I would characterize Mucha's work in the Art Nouveau style because of his use of decorative style with simplified forms. His sharp, curvilinear line; full color tones, and Cloisonisme composition add to the stylistic qualities. However, I believe that Henri Toulouse- Lautrec's Jardin de Paris is especially well designed as the use of a poster and work of art. I prefer this poster better because of its different approach to advertising in a clear, eye catching way, and its use of distortion for effect. Much of Lautrec's style comes from Cheret from the English Arts and Crafts movement. The impact of Lautrec's work can also be seen through other artists as Pablo Picasso in his The Blue Room (1901). His subject, which he used many times in his work, is Jane Avril. In this poster we see her as the orchestra member would. Lautrec creates her as a broad silhouette with a face that looks tired and unhappy. Jardin de Paris is unique in that the flowing form of the orchestra member brings us up to the picture where the distinct color is used on the dancer. Lautrec uses bright red and yellow to accentuate her, and uses gray and black for the rest of the composition. He uses simplified forms with distinct, dark outlines. In this work, like Mucha's, there are two dimensional, Cloisonisme qualities created in a vertical "pillar" form. The asymmetrical objects help to create the foreground/ background qualities. The instrument works as a carrier for our eyes to move back and forth from the foreground and background. The orchestra member also creates an exiting "picture frame" around Jane Avril. The use of angular lines draw the viewers eye to and fro. This can be seen in the angle of the instrument, the backstage, and particularly how the dancer's is bent. Altogether this is a very bold and striking work. I believe Jardin de Paris to be from the English Arts and Crafts movement because of its emphasis on flat figures, simplified forms and sharp outlines. Both posters exhibit stylistic qualities from both the English Arts and Crafts movement, Art Nouveau and a little Japonisme.

Causes of Friction in Multicultural Relationships essays

Causes of Friction in Multicultural Relationships essays Its normal for couples to have arguments for various reasons from time to time in their relationships. However some things can be bigger sources of problems than others. All relationships are different; however these causes can build friction between even the most committed people. . Many things can cause this friction in a multicultural relationship such as, different cultures, religious beliefs, and difference in age. The different cultures in a relationship can cause many problems between two people. For example, some cultures require the acceptance of family for marriage or have restriction on having children. As people work on challenging this kind of problems in a relationship, they will have to support each other to stay with an effort, even when it feels discouraging. People will have to resist the efforts of those who use divide-and-conquer techniques-putting one cultural group against another. For example, in an Indian culture it is normal to live with and take care of parents after marriage, whereas in American culture the couple usually lives independently without parents in the same house. Each one of us can build relationships and friendships around ourselves that provide us with the necessary strength to learn about other peoples cultures. Even if the people do not know who their ancestors are or what their heritage is, they could have multiple backgrounds and affect their relations hip. Becoming aware of peoples different culture and identities can help the people to understand what it might be like to belong to a cultural group. Religious beliefs can also play a very important role in how couples interact and communicate with each other. Sometimes in a relationship, one person has a different religion than the other, or other times one person from both sides of the family has a different religion from everyone else. The problem can start in the relationship with one family going to different church on...

Grow Potassium Alum or Synthetic Ruby Crystals

Grow Potassium Alum or Synthetic Ruby Crystals Potassium alum or potash alum crystals are among the most beautiful and largest crystals you can grow overnight. All you need is hot water and potassium alum, also known as potash alum. Potassium alum may be sold as a deodorant crystal or in solution for use as an astringent. I got the powder for growing this crystal from a Smithsonian crystal-growing kit (labeled as potassium alum). Prepare the Ruby Crystal Solution All you need to do to prepare the crystal solution is to mix as much potassium alum as will dissolve into 1 cup of very hot water. You can add food coloring to tint the crystals. The natural color of the crystals would be clear or white. Growing the Crystals I poured the solution into a clean bowl, trying to avoid getting any undissolved material into the new container. Allow the crystals to grow overnight. If your solution is very darkly colored, you wont be able to see whether or not you have crystal growth. You can use a spoon or fork to scrape crystals from the bottom. To get a large single crystal like this one, remove all of the crystals and return a few that have the desired form to the solution so they can continue growing. Remove them and allow them to dry when you are satisfied with their appearance. Synthetic Rubies One common form taken by this crystal is a regular octahedron with flattened corners. The colored crystal resembles a ruby. In fact, the first synthetic ruby was produced by Gaudin in 1837 by fusing potassium alum with a little chromium (for color) at a high temperature. A synthetic or natural ruby has a Mohs hardness of 9, while a potassium alum crystal only has a hardness of 2 and is readily soluble in water. Therefore, while your overnight-crystals may resemble a ruby, they are too soft and fragile for any purpose besides display. Even though they arent real rubies, these crystals are well worth your time since they are so so easy and quick to grow and have such a beautiful form.

Corporate governance in the uk Coursework Example | Topics and Well Written Essays - 2000 words

Corporate governance in the uk - Coursework Example Economists have pointed out that banking sector failure in the UK was triggered by a chain of actions; for example, corporate governance malpractices like above average remuneration package for directors, lack of shareholders’ engagement, increase in transient ownership, absence of risk measurement mechanisms and misrepresentation of financial performance of the firm have contributed significantly to sub-prime mortgage crisis in the USA which was followed by a global financial crisis in 2008. The global financial crisis caused systematic risks for the UK banks which were linked with the USA and other global financial market. Northern Rock bank was the first victim of banking crisis in the UK, overreliance on wholesale funding and lack of regulatory control were the reasons behind the failure of Northern Rock bank. Industry analysts have pointed out that, the UK banking sector crisis was triggered by four types of corporate governance failures, such as inefficient risk management, above average remuneration for top level executives, lack of shareholder engagement and lack of board qualification. Next section will discuss the contribution of these four issues to the financial crisis in the UK. Managing risk is an essential part of corporate governance policy of banks in the UK. Investors and shareholders decide on the investment strategy on the basis of the level of risk associated with a particular investment decision. Research scholars have proposed recommendations, in the form of Cadbury report, Greenbury report and Turnbul report, in order to address the risk management issues related to corporate governance policy of companies in the UK. Combined code and Basel II agreements were the guiding criteria for banks to formulate risk management strategies but these guidelines were not sufficient for them to avoid financial crisis which resulted from sovereign debt crisis. Although

Explication Essay - comparing two poems of similar theme

Explication - comparing two poems of similar theme - Essay Example While this seems as a leveling of love with the other material needs of life, what Millay seeks to do is to place love at a higher level than these needs, without denigrating the importance of these basic needs of human beings who are unable to resist â€Å"wants past resolution’s power† (Millay, 730). In the sestet, she makes this clear by stating the indispensable nature of love by stating the fact that unlike other needs of human beings, love is still not a commodity that the narrator of the poem can trade in the marketplace. The narrator ends the poem by stating that she may do so, but would rather not, thereby placing the tension between the two sparring needs of human beings. made in the name of love. In the first seven couplets of the poem, the poet, in images that are overtly sexual, describes the narrator’s love for a woman that is absent in the poem, but can be called a silent presence. Throughout these verses, the poet’s ideas about love are disturbing, since many of them include the incarceration of the lover. The urge to lock the lover in a â€Å"cell under lock and key† in particular, reveals the intentions of an obsessive lover (Brodsky, 734). Brodsky also reveals the intense sexual energy that the narrator of the poem has, pent up in himself, when he talks of the â€Å"lava relentlessly erupting† from his â€Å"hidden source† (ibid). The last lines of the poem, however, reveal the real intent of the poet in writing this poem. It talks of the narrator’s compulsion to accept the position that he does, in the life of his lover, so as to circumvent the restrictions that the society imposes on love and its m anifestations. The primeval nature of love and the sexual urges that are associated with non-platonic love are what the poet seeks to showcase through this poem. The restrictions that the church and institutions of marriage impose

Essay on themes in Things Fall Apart and Second Coming -- comparison c

Similar Themes in Things Fall Apart and The Second Coming The novel "Things Fall Apart" examines African culture before the colonial infiltration. Achebe's novel forces us to examine the customs and traditions that make up an informal culture. At times we may find some their practices appalling, but Achebe makes us realize that the traditions and customs are what essentially hold the Ibo together. Achebe wrote 'Things Fall Apart" with the intention of changing the common view of African culture. He wrote the novel from an insider's perspective, revealing that African culture was not solely based on barbaric and mindless rituals. Achebe reveals the affects of the colonial infiltration on African societies. Through his novel he examines how colonization disturbed the unity and balance of a once strong cultural society. William Butler Yeats, a renowned Irish poet, responded similarly to Achebe during World War II by writing the "Second Coming". Yeats wrote his poem in response to the rise of fascism and communism which threatened to destroy Europe. Yeats believed that history revolved in two thousand-year cycles. The end of the cycles resulted in chaos and destruction. Much like "Things Fall Apart", "The Second Coming" addresses the idea of balance, interdependence, individualism, and community. Achebe shows how the interruption of the cyles in the Ibo culture caused things to slowly fall apart. The poem addresses the cyclic movements of events and history. As a result, both can be seen as being intertwined. Yeats opens his poem with a doom-like statement. He states "Turning and turning in the widening gyre." This enhances the cyclic image that Yeats is trying to portray. Here, Y... ... In many ways the changes that the missionaries brought upon the Ibo were unavoidable. The rituals and cyclic view the Ibo had of time held their culture together. The Ibo did not hold on to their ideas of interdepenence and community. Therefore, they were more suspetable to surcoming to the ways of the white man. The colonial infiltration caused the Ibo to not only loose their cultural identity, but their voice. The missionaries alterations brought silece among the native dialect of the Ibo. Achebe states at the end of the novel "even now they have not found the mouth with which to tell of their suffering." From this quote it is apparent that there is little left of the Ibo culture. The colonial infliltration caused the Ibo to fall apart, and break the vital cycle that once held their culture together.

CEO & CFO Perceptions About AIS Impact on Firm Essay

In the multifaceted, dynamic, corporate global milieu, imminent rifts continue to rattle the arenas of accounting/finance. The personal ambitions of CEO’s and CFO’s outweighed their responsibilities toward shareholders, employees, operations, civic/ethical duties, and the general financial system. CEO’s primarily focused on their own profitability, by increasing margins, meeting shareholder/market expectations, and expanding by any means necessary. Therefore, this lead to CFO’s and other members of top management on the front lines in manipulating margins to promote growth; thereby committing various levels of fraudulent activities, mainly to manipulate poor financial performance. The intertwining of ethical dilemmas and constant conflicts of interest endangered employees, shareholders, customers, and the general public. With the passing of Sarbanes-Oxley (SOX) in 2012, the act demanded, â€Å"that corporate management design and implement internal contro ls over the entire financial reporting process.† (Hall, 2013) In reference to CEO turnover and the appropriateness and effectiveness of a board, board of directors that are, â€Å"dominated by independent directors are more likely to remove a CEO based on poor performance than boards dominated by insiders.† (Dah, Frye, & Hurst 2013) â€Å"During the post-SOX, significant decline in the incidence of CEO turnovers for compliant firms.† (Dah, Frye, & Hurst 2013) Top management have adopted Accounting Information Systems, utilizing information technology and new understandings of physical controls in the workplace, in their effort to comply with SOX, the Committee of Sponsoring Organizations (COSO), and to maintain ethically conscious decisions. A company’s internal controls have been under scrupulous review and are continuously examined to a point where they are in full compliance with SOX. Most of the attention is attributed to two main provisions, organized by the Public Companies Accounting Oversight Board (PCAOB) that dire ctly relate to internal controls. Under section 404, the CEO and CFO of publicly traded companies must personally disclose and certify, quarterly and annually, an adoption of a detailed code of ethics, which includes an effective maintenance of an internal control system. This section also protects whistle-blowers. In addition, section 303 requires that the CEO and  CFO must sign off on the financial statements to assure that the reports do not include any material misstatements or omissions. To further protect capital markets, corporate governance, employees, shareholders, the general public, and the auditing profession, the organization’s auditor’s assurance on management’s internal control and ethics policies is required. Top management teams understood the importance of adding IT prowess. Information Technology departments garnered more responsibility after the passing of SOX. Being held as critical importance to internal control functions in an organization, IT departments became responsible for creating, improving, executing, and modifying a series of controls, essential to reduce fraud. Additionally, IT is accountable for accumulating, processing, and storing financial data, which is utilized in financial statements, and creates audit trails for external auditors. A portion of the internal controls implemented in a business exist as IT controls, many of which are based in the computerized environment and usually pertain to financial data. Programs and processes are written and maintained by IT professionals. Fairly new and intuitive processes include automated systems. These programs have reshaped the environment of accounts reporting. They, â€Å"initiate, authorize, record, and report the effects of financial transactions.† (Hall, 2013) Automated accounting is associated with most Enterprise Resource Planning Systems (ERP). ERP systems, â€Å"facilitate the flow of information among all departments in an organization, and manage data sharing with outside systems, such as suppliers, business partners, clients and regulatory agencies.† (Chinn, 2011) Top management are attracted to apply automated systems in order to create an efficient and secure operating and accounting environment. Rudimentary features include the generation and distribution of invoices to customers, which usually follows with high possibility, that payment will be received at a timely manner. This electronic process of invoicing goes hand in hand with receiving wire transfers and, on the opposing cycle, purchases of materials; therefore, in either process, this allows the company to efficiently benefit from increasing cash/credit receipts and the ability to quickly obtain corporate and operating capital. These advanced computerized processes are able to initiate the transfer of a corporation’s assets and are able to automatically incur liabilities, in relation to their corresponding  transactions without human interaction. However the many enticing advantages an automated system offers, there is no doubt the, â€Å"inextricable elements of the financial reporting process that SOX considers, and they must be controlled.† (Hall, 2013) Section 302 is in place to circumvent any inconsistencies of internal control in the workplace. Automation of the revenue cycle is typically used to reduce overhead costs, make better credit granting decisions, and better collect outstanding accounts receivable. Along with SOX provisions, the Committee of Sponsoring Organizations framework group IT system controls into two broad categories: Application Controls and General Controls. Subcategories of application controls include input controls, processing controls, and output controls. The General controls include controls over IT governance, infrastructure, network & operating system security, database access, application acquisitions & development, and program changes. â€Å"General controls are needed to support the environment in which application controls function, and both are needed to ensure accurate financial reporting, as well as reduce instances of fraudulent activity.† (Hall 2013) While utilizing the aforementioned controls will greatly reduce risk of financial fraud, there are inherent risks concerning information technology systems. Organizations integrated in a global frame, face an overarching environmental risk involving stability, which primarily concerns IT. The rapid production and ingenuity of increasing computing power, coupled with consistent gains in the growth of technology, have a direct result in an exponentially vibrant information technology atmosphere. This dynamic environment causes constant changes within internal controls in companies. Currently, â€Å"IT is considered one of the main risk factors in organizations, and both lack and excess of such investments can compromise the structure and the operations of the firm.† (Lunardi, Becker, Macada, & Dolci 2010) To keep up with the forward thinking global environment, as well as complying with constant legal and technical changes, IT innately becomes a focus with organizations. Management continues to adapt to new challenges that emerge, in relation to IT. Recently, â€Å"companies have been spending about 50% of all capital investment on IT.† (Lunardi, Becker, Macada, & Dolci 2010) Executives understand that it is impossible to significantly curb IT spending in such a technologically driven world; â€Å"however, they do not want to spend any more than the minimum  necessary to deploy and run IT efficiently.† (Lunardi, Becker, Macada, & Dolci 2010) Outsourcing specific IT projects, as well as full ERP (Enterprise Resource Planning) systems, has become more normal throughout the past few years. Over 90% of firms that were sampled in various research projects engage in IT outsourcing. â€Å"Given the pervasiveness of IT outsourcing and the magnitude of IT spending in the economy† (Kobelsky & Robinson, 2010) top management can write-off costs, as well as secure system failures. In case of an unforeseen disturbance, firms can still operate ERP systems in their headquartered location, by creating an off-site ERP system. However, most IT outsourcing does not connect with cost reduction. Most managers, â€Å"indicate that though practitioner research emphasizes ITOS’s (IT outsourcing) cost-reduction benefits gained at the individual project level, outsourcing is associated with higher IT spending, presumably reflecting enhancement of capabilities.† (Kobelsky & Robinson, 2010) Organizations utilize ITOS, in addition to improving in-house IT fraud reduction projects. The continuation of outsourcing affects an increase in IT spending, than for localization. Consistent computing advancements and technological prowess have had positive outcomes in business processes, as well as added new computer support systems. There have been recent instances that cite, â€Å"fraud costs U.S. business more than $400 billion annually.† (Ravisankar, Ravi, Rao, & Bose, 2011) Data mining techniques have been implemented to remedy fraud and increase fraud detection by utilizing approaches that are more data-driven. These methods specifically depend on historical monetary data of both troubled and strong companies, coupled with their respective financial ratios. With the use of objective data mining, companies can solve financial statement inaccuracies and financial problems affecting the business, â€Å"by sifting through the records of fraudulent and healthy companies. Then, they discover knowledge which can be used to predict whether a company at hand will p erpetrate financial accounting fraud in future.† (Ravisankar, Ravi, Rao, & Bose, 2011) Artificial Intelligence systems bring forth a theoretical advantage. They understand when and when not to extract specific statistical facts on the input variables. Nevertheless, new computing power and automated systems could contain unexpected risks that could alter and affect reliability on financial statements. Because of newfound internal control spending, coupled with an  increase of information technology in the workplace, companies have been progressively shifting their reporting systems from legacy platforms to a widespread client-server network. The integrated network utilizes new servers and product software, such as industry leaders, Oracle and SAP. Since the passing of SOX and introduction of COSO, Oracle and SAP have been duking it out for majority share of the market. The Systems, Applications, and Products in Data Processing (SAP) is a software ERP, which incorporates a streamline of business function applications. The system offers a, â€Å"real time management an d tracking of sales, productions, finance, accounting and human resources in an enterprise.† (Indika, 2011) Usually, IT systems operate separate processes. Traditionally, each process cycle operates in its own system. SAP differentiates itself by integrating into all business practices and operations. Updates are presented in real time, and pass along through different cycles and departments. The complexity of SAP, â€Å"runs on a fourth generation programming language called Advanced Business Application Programming (ABAP).† (Indika, 2011) Oracle maintains a similar application to the environment. ORDBMS (Oracle DMBS) has been primarily incorporated to be as versatile as SAP, specifically to assist large enterprise settings and manage data in the enterprise. Additionally, it can be useful on a personal level. Oracle DBMS is comprised of data and retrieved by applying SQL (Structured Query Language). The commands set entrance boundaries and protect the users’ data files. It, â€Å"can be embedded in other languages or could be executed directly as scripts.† (Indika, 2011) â€Å"During the initial SAP installation, Oracle can be defined as the database that is going to be used and then the SAP system will issue SQL commands that are compatible with the Oracle DBMS.† (Indika, 2011) There is not a drastic difference in installation time for Oracle or SAP. It also depends on whether the system is slowly introduced to the organization, or if it is launched all at one time. Top management will review an in depth cost and risk analysis, in determining which method of installation is most appropriate. (http://whatiserp.net/wp-content/uploads/2010/09/duration.png) The centralized legacy mainframe environment is tightly controlled and has made management complacent because of the simple fact that it works. The security structures and internal controls found on legacy systems have developed over the past four decades. Program and file access is easily traced and  organized. The operating system of mainframe programs deliberately create audit trails and logs, which offer conveniences to external auditors, as well as making it more difficult to commit fraud. Legacy systems incorporate intricate scheduling software, which operate as safeguards. For example, plans are input into the system when appropriate authorization is in effect and in the precise sequence. Additionally, these systems adopt specific controls, which protect the integrity of financial report s and stages in the multiple cycles utilized by a business. Specifically, change controls pre-determinately restricts alterations to production applications. Automated responses appear and instruct employees to provide high level approvals and testing. The mainframe control environment has had time to evolve in decently stable times. However, upon the introduction of SOX and the realization that there were material internal control weaknesses in the workplace, standardization and integrated programming systems were presented to the business world. Over time, more and more companies are making the jump to cross-referencing and streamlined technologies. Because of a limited time lapse regarding the application of new ERP systems, there has not been reliable risk analyses on internal control processing, as there are with legacy systems. Unfortunately, there is an insurmountable need for risk awareness, when incorporating new systems in this day & age. Over-crowded client-server networks can become a problem to configure and monitor appropriately . To cushion the negative associations of risk, physical and internal controls are put into place to monitor systems. Companies may want to place security cameras and physical guards of the servers and related systems during off-hours. When deciding to implement new technology in a firm, or replacing an entire system with more up-to-date specifications, control risks need to be assessed. New risks and internal control weaknesses are often created faster than they can be discovered and regulated. Integrity and security of a firm’s data should be at a top priority. Threats, like viruses and worms are to be kept at bay, with various walls and algorithms. Emerging technologies like Extensible Business Reporting Language (XBRL), Radio Frequency Identification (RFID) tags, the continuation of reporting, subject to repeated external audits & compliance with SOX and COSO, and object-oriented databases remedy discrepancies should protect systems. A firm’s internal audit department are also available in coordinating and evaluating the IT control environment, and should be able to verbally instruct and announce employee centric workshops to increase employee control awareness. Because of issues concerning independence and segregation of duties, the internal audit department will not be able to design code and functionality specifications in the internal control mainframe. However, they are the cheapest and central consultants on how the controls affect operations, and if the specific controls work in detecting fraud. Top management considers the internal audit department an under-utilized resource in perfecting internal controls and information technology controls. Constant balance between CEO’s and CFO’s must be maintained in order to synergize business operations, in accordance with GAAP, SOX, and COSO. Information technology, â€Å"serves as a facilitator, catalyst, motivator, or even an enabler for the convergence of management accounting and financial accounting.† (Taipaleenmaki & Ikaheimo 2012) In order for the SOX initiative to be effective, the information technology function must be in conjuncture with aiding the control environment of a business. Financial reporting has changed over the years, to favor IT processes, which are almost entirely fundamental to the financial reporting practice. Additionally, with the passing of SOX, new responsibilities are imposed upon IT functions, which would usually be ignored, because IT is not necessarily responsible for monitoring internal controls. IT & finance professionals, as well as top management, have had to adopt and learn a whole new set of functions, reporting, and mon itoring. The information technology culture is of dire importance to adhering to new standards and progresses the business environment to innovative and more secure highs. A functioning IT department is crucial for the CEO & CFO to document financial and internal controls. Value is a very subjective term, especially in reference to capital expenditures. Different opinions and different needs will influence how much a firm spends on new technology to facilitate and cooperate with changing standards. Usually, implementing a new system in a business have positive and financial benefits, in the long run. However, â€Å"a new system will often find resistance at the individual level because the users do not  perceive any value to them from it.† (Barua, Brooks, Gillon, Hodgkinson, & Kohli, 2010) Positives could include additional time to perform other tasks, and create more efficiency around the organization. However, an overuse of technology could threaten employee’s jobs, as systems become more automated. Individual perception on new installations of systems might be shaky at first, but in the end, whatever is needed to comply with changing standards, is exactly what leaders of organizations will flock toward. CEOs and CFOs understand that integrating proper Accounting Information Systems is integral to society and the business world. Additionally, as per Thomas Piketty, who maintains in his freshly published voluminous, â€Å"Capital in the Twenty-First Century†, CEOs, CFOs, and Super Managers are running massive conglomerates effectively because of IT and AIS. Therefore, IT has given them powers to set exorbitant compensation packages for themselves, by super-humanly maximizing their own productivity and performance. In conjunction, if fraud can be avoided in the bargain, they are awarded super hero status and remuneration, which may summarize their perceptions about AIS , IT, and the dual benefits of SOX and COSO. Bibliography Barua, A., Brooks, L., Gillon, K., Hodgkinson, R., & Kohli, R. (2010). Creating, Capturing andMeasuring Value From IT Investments: Could We Do Better? . Communications of theAssociation for Information Systems, 27, 13-26. Chinn, D. (2011, March 11). What Is Enterprise Resource Planning Systems?. eHow. RetrievedApril 15, 2014, from: http://www.ehow.com/info_8050594_enterpriseresourceplanningsystems.html#ixzz2zS3rm7n5 Dah, M. A., Frye, M. B., & Hurst, M. (2014). Board Changes and CEO Turnover: TheUnanticipated Effects of the Sarbanes-Oxley Act. Journal of Banking & Finance, 41, 97108. Difference Between. (Indika). Difference Between RSS. Retrieved May 5, 2014, fromhttp://www.differencebetween.com/difference-between-sap-and-vs-oracle/ Hall, J. A. (2013). Accounting Information Systems (8th ed.). Cincinnati, Ohio: South-WesternCollege Pub.. Print. Kobelsky, K. W., & Robinson, M. A. (2010). The impact of outsourcing on informationtechnology spending. International Journal of Accounting Information Systems, 11(2),105-119. Lunardi, G. L., Becker, J. L., Macada, A. C., & Dolci, P. C. (2010). The impact of adopting ITgovernance on financial performance: An empirical analysis among Brazilian firms .Journal of Banking & Finance, 15, 66-81. Ravisankar, P., Ravi, V., Rao, G. R., & Bose, I. (2011). Detection of financial statement fraudand feature selection using data mining techniques. Decision Support Systems, 50(2),491-500. Taipaleenmà ¤ki, J., & Ikà ¤heimo, S. (2013). On the convergence of management accounting andfinancial accounting – the role of information technology in accounting change.International Journal of Accounting Information Systems, 14(4), 321-348. Chart Picture: http://whatiserp.net/wp-content/uploads/2010/09/duration.png

The Problem Of Homelessness Among Youth - 898 Words

Homeless of adults, teenagers, and sometimes small children is something that is seen in bigger cities on a daily basis. Homeless teenagers is a growing issue and makes a person wonder what causes a teenager to become homeless? Teenagers are becoming increasingly homeless because of family situations that are out of control. From thirteen years old to seventeen years old they need to feel safe and secure in their homes. Parents are there to help their children and protect them, but they don’t always succeed. Teenagers are unaware of the options they have for getting out of a harmful situation, yet being homeless has its dangers too. There are several reasons youth may become homeless and why it’s increasing in numbers. According to the National Coalition for the Homeless â€Å"Homelessness among youth fall into three inter-related categories: family problems, economic problems, and residential instability† (Homeless). All families have problems, but not to the ex tent of family problems that causes a child to choose homelessness. The National Coalition for the Homeless also say, â€Å"Many homeless youth leave home after years of physical and sexual abuse, strained relationships, addiction of a family member, and parental neglect† (Homeless). On the extreme we have the sexual abuse of the youth that causes them to leave and be homeless. This abuse lasts for years before a youth may find the courage to get up and leave. Parents are supposed to be there for their children, but it’sShow MoreRelatedSocial Problem Homelessness1065 Words   |  5 PagesApplication Social Problem Research: Homelessness Homelessness is becoming a major social issue in the United States, with many poor families and young people ending up in the street because of several reasons. This condition is leaving many people helpless in the streets and the number keep on rising on a daily basis. Cities like Detroit and New York are among the most populous with poor families and homeless people, making it important for government and other social agencies to find urgent solutionRead MoreThe Issue Of Transsexual Homelessness And Health1454 Words   |  6 Pagestranssexual homelessness and health has been subjected to debate in the recent discussions that underline the paradigms of safety. The people who identify with a gender that is distinct from which is assigned to them at birth are at a greater risk for being subjected to social isolation, emotional and physical trauma, infectious disease, chemical dependency, discrimination, infectious disease, and the limited access housing, employment opportunities, a s well as healthcare. Homelessness is the compoundingRead MoreThe Effects of Homelessness on the Overall Self-Esteem of Homeless Youth1476 Words   |  6 PagesHomelessness is often characterized as adults living on the streets taking shelter beneath the interwoven overpasses of the city or standing alongside busy intersections begging for money. Yet, children, those under 18 years of age, are generally not associated with the homeless status as they are invisible, not seen by the general public with their homeless counterparts taking up residence in make-shift housing. Nonetheless, there is a large percent of youth who meet the guidelines for being deemedRead MoreYouth Among The Homeless Essay1118 Words   |  5 Pages Homelessness is all around the world, and many people have either dealt with the issue or had first-hand experience with it. Thus causes everyone to think about the possible solutions to such an important social and economic problem. Whether or not anyone wants to support or ignore the issue, it will always be there. However, the youth population is on the rise among the homeless. While the exact number of youth among the homeless is hard to determine, given various information about homelessnessRead MoreThe Homeless Are Homeless : A Middle Class Lifestyle After Marriage1654 Words   |  7 Pagesat least four episodes of homelessness in the past three years (Doran). The reason there are so many homeless people now in the country is because of a very punitive and moralistic societal value we have about people who are homeless and in desperate need. (Tsemberis). The government should provide more adequate shelter because child homelessness is at an all time high in the United States , mental health issues are more common among homeless people, veteran homelessness is increasing throughout Read MoreThe Psychological Symptoms And Disparities Of Gay Youth And How They Outstandingly Differentiate From Their Homeless Heterosexual Counterparts1154 Words   |  5 Pages1. Rosario, M., Schrimshaw, E.W. Hunter, J. J Youth Adolescence (2012). Authors Rosario, Schrimshaw, and Hunter in this article, documents the very high rates of homelessness among lesbian, gay, and bisexual youth. However, this study is primarily focuses on the psychological symptoms and disparities of gay youth and how they outstandingly differentiate from their homeless heterosexual counterparts. After further investigation they had begun to examine potential mediators between the two such asRead MoreEssay about Alone Without a Home: Homeless and Runaway Youth 1624 Words   |  7 PagesHome: Homeless Runaway Youths Across the country, there are children who leave home to avoid the dangers of home only to face the dangers of living on the streets. For some the urge to leave is short lived and they return home. For others it can be a lifetime of struggle as the situation they once thought was a good solution suddenly becomes a never ending nightmare as they fight to survive and face the harsh reality that they have no place to turn to. Homeless runaway youth are on the rise inRead MoreCauses Of Homelessness1405 Words   |  6 Pagesthey all share in common are the factors why a specific type of population became homeless. The interrelation of homelessness and mental illness are informed by many factors such as; the lack of support, extreme poverty, substance abuse, lack of affordable health insurance, and lack of affordable housing. The homeless population shares different struggles when dealing with homelessness and mental illnesses because there are not enough resources for them to be able to come back to their normal selfRead MoreHomosexuality for Males during Adolescence879 Words   |  3 Pagesexperiences. Today, research shows adolescents question their sexuality at an earlier age than previously thought (Saewyc, 2011). Regardless of when a young male begins to explore his sexuality, a lack of friend and family support, bullying, and homelessness are some factors, which could negatively affect the health t rajectory of gay teens (Collier, Bos, Sandfort, 2013; Hatzenbuehler, 2011; Mitchell, Ybarra, Korchmaros, 2013; Rosario, Schrimshaw, Hunter, 2012). For adolescent gay males, studiesRead MoreEssay On Homeless Programs838 Words   |  4 Pagesthese programs and projects have played a role in reducing homelessness, it does not mean these programs make a significant difference. There is a dilemma about funding for housing projects. There is no doubt that housing projects cannot maintain their operation without sufficient funding. However, increased funding for homeless programs can slightly reduce homelessness. In â€Å"Does Increased Funding for Homeless Programs Reduce Chronic Homelessness?†, Shawn Moulton estimates a â€Å"fixed-effects model† to examines