buy custom The Financial Statements of the Company essay

buy custom The Financial Statements of the Company essay An accounting record refers to the documentation and books kept for purposes of making financial statements and records kept for auditing purposes and financial review. The accounting records can be in the form of a flowchart which is a pictorial representation that shows the procedure followed within an organization. The flow chart follows a systematic way from the time the order is place to the time it is received. The first stage is the authorization of the purchase by the relevant person in the firm followed by placing an order for the purchase, which is, issuing the invoices. Sequential numbering of the invoices follows for ease of record keeping and for audit purposes. Then the approval i.e. initiating of signs is done to authenticate the invoices. Adherence to authority limits should be observed in order to be in line with company rules. The goods received notes should be checked for proper recording and matching against purchase orders. The fundamental accounting concepts refers to the basic rules and regulations thatshould be incorporated in the new computerized system include the following. It should show materiality. This refers to the importance of an amount, transaction or a discrepancy. Something is said to be material if its omission would affect the operations of the business in a huge way. Therefore, the system should be in apposition to detect material transaction from immaterial transaction. The other concept that should be incorporated in the software is that of consistency. This means that the firm has to be consistent in the application of the accounting principles and all the accounting standards without changing them regularly. For example the firm should use only one method of providing for depreciation such as the straight line method. The other concept that should be incorporated is that of the matching concept. It is a principle based on accrual and revenue recognition. The system should be in a position to record an accrual when it has been incurred rather when it is paid while the revenue should be recorded when it is earned rather when it is received. The other concept that should be incorporated is that of time period. This means that the system should record a transaction in the period in which it regards. Transaction of one accounting period should not be recorded in another financial period. The advantage of a computerized accounting system is that it is faster. It is faster to do data entry in a computer as compared to the manual process since it has inbuilt databases for suppliers and customers. A computerized system is effective in the automatic production of documents. The other advantage is that there is a high level of accuracy. Computerized system minimizes to a great extent the occurrence of errors since there is only one entry compared to the manual way where there may be two or three entries that increases chances of errors.. A computerized system also allows for compatibility. This means that different people within the same organization can share information stored in the system. A computerized system also leads to cost savings. The programs reduce staff time and it reduces audit costs since records are neatly kept. Disadvantages of a computerized system The systems are subject to risks such as hacking and fraud. This can lead to important and confidential information about the firm being leaked to unauthorized person which can affect a company. The systems are costly. It is expensive to purchase and install the systems in an organization. The systems require regular updating, the staff has to be trained to enable them use the systems and this adds to operating costs. The computer systems are difficult to understand and they require experts to use them. The computer systems depend on power and they suffer a great deal of failure in times of power blackout. The computer system can cause health problems to users. This is so where an individual has to use the system though out and it can bring complication. A business risk refers to the possibility of a loss to a firm, or a factor that may affect the operations negatively. The business risks that the firm may face in Vietman are due to economic conditions in Vietnam. This may be due to high cost of doing the business due to high interest rates, inflation, increase in spending power and high costs of paying wages. The firm may also be faced with political risks. This is due to political instability in Vietnam which will lead to low sales, destruction of the warehouses. The other risk the firm may face is change in legislations by the government, change of taxation policies, increased costs of licenses and these will lead to low profits and sales. The firm may also face internal risks which may stem from lack of expertise to operate the warehouses in Vietnam. The firm may also face financial challenges here it will not be in a position to finance all its operations. The firm may face the risk of running obsolete equipment which is outdate d and thus lack of market which will lead to massive losses. The key objectives of internal control over plant, property and equipment is to safeguard them from theft, misuse and accidents, to ensure maximum utilization of the assets through preventing wastages and unnecessary usage and thus encouraging efficient utilization, to ensure reliability and this is by ensuring that all cash transactions are in line with the companys objectives to prevent loss of money, the other objective is to ensure compliance with the relevant legislation, the other objective is t ensure operational efficiency of the assets. The control system required by kingsmead over office equipment, motor vehicles and property plant and equipment include completeness of all the transactions. This means that all records must be kept to avoid any omission. There should be adequate valuation of the assets. This means that depreciation should be provided for at the end of each accounting period. There should be ownership controls. This involves inspection of title deeds, log books, certificates of ownership and solicitors certificates. Corporate governance refers to the way an organization is controlled and operated. It refers to process where the shareholders and the suppliers of funds assure themselves of an efficient utilization of their resources, security of their funds and a return on their investment. It is usually spearheaded by the management of an organization which includes the board of directors of a company on behalf of the shareholders and this creates the agency theory. Companies participate in corporate governance because of the principle of equal treatment of all the shareholders, taking care of 3rd parties interest in the firm, the integrity of the management team and the disclosure of relevant information to the general public to enable them makes informed decisions. Corporate governance leads to the agency problem between the shareholders and the management of the company. This is where there is an internal act by one or more persons to miss-represent the financial statement of the company with intent of misleading and thus resulting to a fraud. The fraud can take the form of misappropriation of assets, alteration of records and documents, misappropriation of accounting polices, creative accounting, suppression of the effects of a transaction from the books and engaging in money laundering. Fraud within an organization can be detected by the implementation of adequate accounting and operation systems. In order to achieve efficient corporate governance, the company should have a board of directors appointed by the shareholders in an annual general meeting, the auditors should also be appointed competitively and the company should have a non executive committee which would be able to look in the affairs of the company in a more detached manner from the management and the main board. Test of control refersto tests which seek to provide audit evidence that the internal control procedures are applied as prescribed. Control procedure/activity Test of control Segregation of duties between the sales and receivables in the organization, between the dispatch and accounting departments. Making enquiries about the conduct of duties by the various departments, the Matching of the invoices with the local purchase orders and sales receivables, and their sequential referencing. This would involve taking a sample of the sales invoices and try to get evidence that the company made comparison of the details in the local purchase order and in the sales orders. Signing of the documents for authorization purposes. The goods dispatch note should be signed by the customer and another person. The review of the accounting accuracy of the invoices by a second and third person. The sales invoices should be reviewed to obtain evidence that they were reviewed by a second and third person. Documenting collection of cash. This would involve observing the process, asking questions about the process and reconcile the bank statements with the cash books. Obtaining credit approvals for the extension of credit days from 45 to 60 This would involve checking the credit policy of the company. It would involve selecting a sample of the transactions and checking the approval process Audit procedures refer to the different methods used by an auditor in obtaining the evidence necessary for making an opinion on the financial statements of the firm. The different types of audit tests that can be used by the auditor include the substantive tests and tests of control. The substantive tests that are used include are the analytical reviews which examine the financial statements of the company to verify whether they have been prepared following the required principles. The internal control tests check on the suitability of the companys internal control systems. The procedures may be carried out using audit software. Audit software is software used by the auditor to read on client file to provide information for the audit and to perform procedures carried out by the client program. They are generelarised software, specialized writers software, utility software and audit software. The generalized software is for general application and can be used on different types computers. The specialized softwarre is programs written to be used on a particular client file only. Kingsmead can use this software to record all the transactions involving all its major customers for ease of tracing and evaluation. The utility program is the software that is used by the firm to perform common data processing such as sorting and printing files. Kingsmead can use this software to classify its debtors according to their compliance to paying their debts, and also monitoring the percentages of discounts and provisions for bad and doubtful debts. These audit software can be used in calculation checks, completeness check, selecting items for audit test, detecting violation of system rules such as on credit limits, unreasonable checks such as on hours worked and the equivalent pay on those hours worked. There is also the embedded soft ware which is used by the auditor to examine transactions passing through the system by placing his own program with a set of programs used for processing allowing real time testing of data. We also have the test data/test facts which are compliance tests designed to test the performance of clients programmes. The different audit records that can give evidence of work done include working papers. Working papers are the documents for recording work done by the auditor while conducting his audit. They provide assurance that the audit was carried out following the required standards. The audit papers usually show how the work was planned, how the audit process was carried out, the level of supervision involved and that proper review was carried out. They also show that sufficient evidence was obtained to enable the auditor make an opinion. The audit papers have to be signed and dated by the relevant staff and any matters outstanding have to solved in the due course. The other records which can be kept by the auditor include the working files where we have the primary audit files and the secondary files used at the different stages of the audit. An audit report is the final product of the audit engagement which enables the auditor to express his opinion on the financial statements of the company. The following is a draft audit report of Kingsmead plc. Independent Auditors Report To the shareholders, Kingsmead plc Report on the financial statement We have audited the financial statement of Kingsmead plc which includes the balance sheet of the company as at 30.06.2011, and the income statement, statement of changes in equity and the cash flow statement for the year then ended and a summary of significant accounting policies and other explanatory notes. Management responsibility for the financial statement. The management is responsible for the preparations of the financial statements and the fair presentation of these statements in accordance with the internationally standard of reporting and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. Auditors responsibility Our responsibility is to express an opinion on those financial statements based on our audit. We conducted our audit in accordance with the international standards of auditing. These standards require that we comply with ethical requirements and plan and perform our audit to obtain reasonable assurance about whether the financial statements are free from material misstatements. As the audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements, the procedure selected depends on our judgment including the assessment of the risk of material misstatement of the statements, whether due to fraud or error. The audit was carried out on a test basis. The audit also involved evaluating the appropriateness of accounting policies used and the reasonableness of entities need as well as evaluating the presentation of the financial statements and the level of management. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion the financial statements of the company show the inapplicability of the going concern concept of the company as at 30.06.11, this is because of the financial difficulties the firm is going through as well as a threat of a take over. The company also has adverse gearing ratios meaning that it will not be able to pay its liabilities as and when they fall due. The companys share price dropped drastically and its an indication of poor management. Also the companys board chairman resigned and there was no replacement. The company has changed its operations and the future is uncertain. Therefore, the financial position show the inapplicability of the going concern concept and it is in the interest of the shareholders and creditors that we issue a qualified report, in accordance with the international auditing standards. Auditors signature. Date.. Auditors location.. Management letter of representation. A management letter is a letter written by the auditor to the management of the firm drawing the attention of the management to the shortcomings and weaknesses in the internal control of the organization. The letter is written after the evaluation of the internal control system but before the issue of the audit report. A draft management letter is as shown below; XYZ LTD POSTAL ADRESS 2643456 CHICAGO KINGSMEAD PLC, ADDRESS 4343434 LONDON. The company needs to evaluate its authorization procedures in order to avoid cases of fraud, the management should oversee the change of selling on credit to cash basis and for the goods sold on credit, the firm should institute measures to recover the debt. The internal control system regarding bad debts is not sufficient and there is no proper authority for declaring debts as bad. There should be regular rotations of staff managing the internal control of the company.If the recommendations are not implemented it will have an adverse effect on the financial statement of the company. The purpose of the management letter is to report to management about the accounting system and the related forms of control. It provides advice to the management on how to ensure reliability of the companys records. It enables the auditor to bring to the attention of management areas of weaknesses that might lead to material errors and fraud. It enables the auditor to communicate matters relating to internal control system that may have an impact on the future audit. The letter also provides the basis of planning subsequent audits through identification of risk areas. If the management is not willing to sign the letter, the auditor should consider discussing the issue with the management and if the management is still reluctant in signing the letter, the auditor should consider qualifying the report. Buy custom The Financial Statements of the Company essay

Middle School Teachers' Understanding of School Bullying in Mainland Literature review

Middle School Teachers' Understanding of School Bullying in Mainland China - Literature review Example The concept of bullying was perceived at a certain point of time to be a ritual in relation to passage or rather a harmless form of conduct that aided in forming characters in the young age. However, presently this particular idea of bullying is considered to pose long-term physical, emotional and academic consequences on the bully as well as on the victim (Blazer, 2005). The increasing rate of bullying activities is gradually emerging to be a grave matter for numerous elementary students. Bullying is identified to be amongst the triggering factors of violence which calls for the immediate correction for this kind of a behaviour. The conduct of bullying is often regarded to be a form of personal conducts which is acquired from the surroundings. Therefore, it implies that bullying, being a learning behaviour, makes it competent of being assessed and altered according to the needed requirements that get deciphered from the evaluation (Blazer, 2005). According to Olweus (1996), a student is found to fall a victim to bullying behaviour when that specific individual constantly remains open to the elements related to abusive activities or nuisances and irritations caused by the other students. The main intention behind such kind of bullying activities is believed to be the foremost concern of gaining dominance and power over the other students or the individuals. Majorly, three different forms of bullying behaviour has been identified which entails physical form, verbal form and psychological form. The physical outward appearance of bullying behaviour is known to encompass kicking, pushing, property destruction, hitting, spitting and stealing. In the similar context, the verbal kind of bullying behaviour has been learnt to engage various activities such as depicting malevolent wit, making coercion, screening hurtful behaviour and name calling. Furthermore, the psychological form of bullying activities is found to entail influencing social relationships, extortion, spreading rumors, intimidation and segregation from a certain peer group (Blazer, 2005; Cohn & Canter, 2003). The aspect of this particular kind of behaviour, i.e. bullying, is learnt to engage two vital constituents that have been recognised as the psychological or the physical form of threats often found to take place frequently with time along with the factor of power imbalance. It becomes quite imperative to be mentioned in this respect that there are certain kinds of behaviours

Air and Water Pollution Essay Example | Topics and Well Written Essays - 1000 words

Air and Water Pollution - Essay Example For example, carbon monoxide, oxides of nitrogen, sulfur oxide etc are some of the primary pollutants whereas ozone, sulfuric acid etc are some of the secondary pollutants. Pollutants which cause direct damages to air and water are called primary pollutants whereas pollutants which act through other objects are called secondary pollutants. This paper analyses the action of pollutants on air and water, taking two air pollutants and two water pollutants as examples. Air Pollutants Carbon monoxide gas emitted by automobiles is one of the major primary air pollutants. In fact automobiles account for more than 60% of the carbon monoxide production. Oxygen is required for the burning of any objects. If the burning or combustion process faces shortage of oxygen, carbon monoxide will be formed. Automobiles emit carbon monoxide because of the problems in the fossil fuel combustion process or the shortage of oxygen inside the engines. It is a serious poison gas which can kill living things qui ckly if inhaled high concentration of it. When Carbon Monoxide is inhaled, the CO combines with the hemoglobin to form carboxyhemoglobin (COHb). CO displaces oxygen attached to the carrier molecule, hemoglobin. The COHb bond is over 200 times stronger than oxygen's bond with hemoglobin. The strong COHb bond makes it difficult for the body to eliminate CO from the blood (Indoor Air Quality --- Carbon monoxide (CO), n. d) â€Å"Visual impairment, reduced work capacity, reduced manual dexterity, poor learning ability and difficulty in performing complex tasks etc are some other health problems associated with exposure to carbon monoxide†( Carbon monoxide, n. d). Carbon monoxide is present in the lower atmospheric layers only because of its short life. Carbon monoxide consists of one carbon atom and one oxygen atom and it is not a stable gas. It quickly accepts one oxygen atom from its neighborhood and converts itself into carbon dioxide which is a stable gas. Ozone (O3) is one o f the major secondary air pollutants. In fact ozone layer in the atmosphere protects us from the harmful UV radiations emitted by sun. Ozone normally presents in two layers of atmosphere; one near the ground level and the other high up in the atmosphere. Even though, ozone layer high up in the atmosphere acts as a protective shield for us, the ground level presence of ozone causes major health problems to us. Ground level Ozone is produced when some substances undergoes chemical reaction in the presence of sun light. The destructive ability of ground level ozone cannot be predicted since ozone has the ability to travel longer distances. â€Å"Short-term exposure to ozone peaks can temporarily affect the lungs, the respiratory tract, and the eyes. It can also increase the susceptibility to inhaledallergens. Long-term exposure to relatively low concentrations of ozone can reduce lung function† (Scientific Facts on Air Pollution Ozone, 2011) Water Pollutants Sewage is one of the major primary pollutants of water. Sewage normally consists of organic matters including solid and liquid particles. It normally consists of industrial waste, human and animal wastes etc. It encourages the growth of microorganisms which can raise severe health threats to both marine life and land life because of its abilities to cause and spread different kinds of diseases. Sewage decomposes using the dissolved oxygen content in the water. When more solid particles present in

Case Study of Ritz-Carlton Hotel Company Example | Topics and Well Written Essays - 2750 words

Of Ritz-Carlton Hotel Company - Case Study Example This is highlighted by the famous words of its founder: "Never say no when a client asks for something even if it is the moon. You can always try" (Lampton 2003). Thus, "guests remark that they are "pampered," "respected," "treated like royalty," and "incurably spoiled" (Lampton 2003). Recognizing the importance of customer service in extending the Ritz-Carlton experience, the company has been passionate in training their staff and treating them as their strategic partners. The hotel chain makes it a point to make employees absorb the core value in the organization, train them, prepare them to serve the market. What is remarkable is the company's strong adherence to strategic human resource management. Ritz-Carlton's staff irrefutably becomes its competitive advantage (Lampton 2003). Ritz-Carlton Hotel Company's popularity is highly due to its upscale, luxury brand of hotels and resorts with locations in major cities in the United States and other internationally famous destinations such as Montego Bay, Jamaica, San Juan, Puerto Rico, Bali, Hong Kong and Qatar. The hotel company owns 59 hotels in 20 countries 37 of which are hotels while 22 are resorts. The operation of the hotel company began in 1983 with the purchase of the Ritz-Carlton, Boston by William B. Johnson. However, the legacy of the hotel is attributed to the celebrated "king of hoteliers and hotelier to kings," Csar Ritz. The company states that "his philosophy of service and innovations redefined the luxury hotel experience in Europe through his management of The Ritz in Paris and The Carlton in London." The company's quest of providing quality accommodation and service named it one of the best hotels in the world as it consistently reaped awards from prestigious organizations like Forbes, Travel Weekly, Luxury Institute, and Consumer Reports. In 2006, it was awarded the Mobil Five-Star Award and AAA Five Diamond Award (Ritz-Carlton 2007). Serving Ladies and Gentlemen Ritz-Carlton's market segmentation is reflected on its different product offerings. The company irrefutably utilized geographic, psychographic, as well as behavioral factors in designing their product line. In terms of geographic it can be noticed that Ritz-Carlton offers accommodation in four key strategic locations-tourist spots, business districts, metropolitan, and countryside. The company offers luxurious accommodations in scenic tourists' destinations like Bali, Milan, and Barcelona as well as in the business districts of New York, Tokyo, and Dubai International Financial Center. Metropolitan like areas like Seoul and Kula Lumpur as well as the countryside of Florida and Montego Bay are conquered by the pleasure offered by Ritz Carlton (Ritz Carlton 2007). In terms of psychographic and behavioral factors, Ritz-Carlton segments its market by looking at the general and specific interests of its customers. The hotel company divides its target company according to the purpose of their use of facility. Three general classifications are generated: those who stay in the hotel for business purposes;

The Relationship Between Oklahomans and Native Americans Essay

The Relationship Between Oklahomans and Native Americans I. Introduction When the name Oklahoma is mentioned, there are certain things that come to the minds of many people and one of those things are Native Americans. Native Americans and Oklahoma share a special bond that neither one of them ever thought would come into fruition. This special bond between Native Americans and Oklahoma is something that started with great hesitance but has blossomed into something great. During this paper, the evolution of this relationship between Native Americans and Oklahoma will be discussed. Oklahomans and Native Americans share a mutual respect relationship that has blossomed very much so. II.) Introduction to Native Americans Way before there was ever a state of Oklahoma or even an America there were American Indians all throughout North America. The term â€Å"Paleo-Indians† is generally used to refer to early Native Americans up through the end of the Ice Age (c.8000 BC). Most authorities believe these â€Å"Paleo-Indians† entered North America from Siberia as small bands of migratory big-game hunters. Such a journey could have been made by means of a land bridge, known as Beringia, which emerged several times during the Pleistocene. Native Americans or the American Indians were free to roam wherever they pleased before America became a nation. This time was the best time for the Native Americans they were free to do whatever they wanted whenever they wanted. The Native Americans each had their own property/territory that other Native Americans knew about and would not come into. This was a mutual respect thing. However, there were plenty of instances where Native Americans prior to the w hite man coming to America had difficu... ... this happens quite frequently at least once a month.† This is how Rhonda Hamilton thinks that casinos helps not only her little community but also all the communities within the state and the state as a whole. The relationship between Oklahoma and Native Americans is a very good one now. However, it is not great, but it does continue getting better and better. Hopefully this relationship keeps growing and only gets better as time goes on and the Native Americans keep trusting the State of Oklahoma, and the state of Oklahoma keeps helping the Native Americans when it can. This is a relationship that arose from something horrible, but it has blossomed into something great. I believe that neither side the Native Americans nor the state of Oklahoma would change anything about their relationship. I believe that they are very happy that this relationship came about.

Hamlet Theme Analysis Essay

In William Shakespeare’s tragedy Hamlet, the title character’s logical soliloquies, and over thinking of situations inhibit his abilities to act on his passions. It’s safe to say that Hamlet was a logical and reasonable person right from the start. In the society he was raised in most actions carried out through passion were considered taboo. Take jealousy, lust and vengeance for example; in the play all of these passions are put into satisfying action by the people surrounding Hamlet. Everyone but Hamlet makes a move based on emotion; Claudius murdered his brother for his crown, Gertrude quickly married Claudius, and Laertes takes revenge on Hamlet. The prince, instead, takes the path of thought and only allows himself to do what he makes himself believe is the most logical. In the beginning Hamlet is distressed. He feels no compassion for his new stepfather considering him â€Å"a little more than kin and less than kind† (I.ii.67), as Claudius is not a replacement for his father and Hamlet refuses to accept that. He most definitely does not stand for Claudius referring to him as ‘son.’ His relationship with his mother isn’t any better. Hamlet feels a strong resentment toward this whole marriage business and expresses his displeasure through riddles in court. â€Å"Ay, madam,† he says disdainfully toward his mother’s insistence that he stop mourning and that death is a common occurrence, â€Å"it is common† (I.ii 76). In Hamlet’s eyes she has betrayed his father by marrying so soon, in fact by re-marrying at all; especially to Claudius, the king’s brother. Claudius attempts to make it look like everyone is friends in the eyes of the court by trying to sympathize with Hamlet but ends up just telling him to suck it up and deal with his father’s death like a man. â€Å"Take it to heart? Fie! ‘tis a fault to heaven/A fault against the dead, a fault to nature† (I.ii 104). Hamlet’s mourning is not natural to his family much as their marriage is not natural to him. So when his new daddy dearest refuses to let him out of the country to go back to school Hamlet feels even more out of place because now, he can’t escape. In every soliloquy we hear from Hamlet there is talk of suicide. The most obvious of all, â€Å"to be or not to be, that is the question:† (III.i.63) Or earlier mention of self harm after the coronation of the new king. â€Å"Or that the Everlasting had not fix’d/His canon ‘gainst self-slaughter† (I.ii.134). However, Hamlet is a logical guy and he knows suicide would cause a big mess and besides, in the first soliloquy it is evident that Hamlet would rather be anywhere but Denmark, even the grave but he finds there are better things to be ranting about; like his mother’s remarriage. â€Å"O God! a beast that wants discourse of reason/Would have mourn’d longer–married with my uncle,/My father’s brother, but no more like my father/Than I to Hercules† (I.ii.154). Hamlet can’t find a single good thing to come out of this union and his opinion of his mother has been flipped onto its head. So he deals with an internal conflict; â€Å"But break, my heart, for I must hold my tongue!†(I.ii.162), he can’t exactly go around telling everyone that his mother is a whore. She’s the queen and he the prince, it would be more trouble than it’s worth to go about making accusations especially since Claudius made it clear that he was weird for mourning for so long. So, onward goes Hamlet’s little self/Claudius loathing party. Hamlet’s trusted friend Horatio tells him some very interesting news. Horatio tells Hamlet that his father’s ghost had been spotted in the courtyards and that it wouldn’t answer to anyone no matter what. Horatio believes that our young prince must see what this ghost has to offer. Hamlet is excited to say the least when the ghost appears â€Å"That I will speak to thee. I’ll call thee Hamlet,/King, father, royal Dane. O answer me!†(I.iv. 47). He follows the ghost and the ghost tells Hamlet that he was murdered by Claudius and that Hamlet must avenge him. He isn’t sure what to make of this ghost at first, how can Hamlet be absolutely positive the ghost isn’t lying or tricking him? After all, murder is a big order, he can’t dive head first into that pool of accusations without verification. Hamlet decides he will ‘act’ mad so to not draw attention to his plans to kill Claudius. This works for a while, no one suspects he knows of Claudius’ deed, not even Claudius himself. He definitely wouldn’t suspect the prince to come into his chambers and catch him while praying; which is exactly what happens. Hamlet is given his prey on a silver platter and decides against it. â€Å"Now might I do it pat, now he is praying;and now I’ll do’t. And so he goes to heaven† (III.iii.76). A reasonable explanation as to why Hamlet didn’t kill Claudius is because he was scared. He was afraid to act on his passions thus, his mind gave him a reason not to do it; if he killed Claudius while the man repented, his soul would be unfailingly sent to heaven. However, this is not the case â€Å"That cannot be; since I am still possess’d/of those effects for which I did the murder†(III.iii.55). Claudius does not regret his decision, nor would he leave what he had gained through murder even for heaven. This hesitation revealed that Hamlet does not kill Claudius in the most logical and perfect time to do so because his passions had muddied his ability to think clearly. And so he continues with his ‘mad’ facade. Everyone has noticed the prince’s new attitude and his mother grows worried for his sanity. â€Å"Hamlet, thou hast thy father much offended† (III.iv.9) If there is anything ‘crazy’ Hamlet has latched onto as a vehicle upon which to launch his insanity, it is any mention of his late father. Especially mention that he has somehow failed his father. The queen claims that Hamlet’s behavior has upset his father and shamed the family. But quick and clever Hamlet simply quips â€Å"Mother you have my father much offended†(III.iv.10). Gertrude is appalled by her son’s behavior and wants him to stop, but bringing up the late King Hamlet wasn’t the best way to go around that. As I’ve said, Hamlet is using any mention of his father’s death to flip the tables around and around and drive any serious conversation off course with puns and quips of his mother’s hasty remarriage. â€Å"Come, come, you answer with an idle tongue† (III.iv.11). â€Å"Go, go you question with a wicked tongue† (III.iv.12). At one point during the conversation between mother and son it is hard to determine where Hamlet’s insanity begins and his act of madness ends. We are given, throughout the entirety of the play, one single act of passion from Hamlet that was done to simply give a larger voice to his slip on sanity. His murder of Polonius. He feels no remorse for the act, although he believed it to be Claudius and states after his mother’s cries â€Å"A bloody deed. Almost as bad, good mother/as kill a king and marry with his brother† (III.iv.31). He continues â€Å"Peace! sit you down/and let me wring your heart;for so I shall,/if it be made of penetrable stuff;†(III.iv.38). Hamlet doesn’t feel sorry for his mother either. He could care less if she was disturbed by her son’s murder of Polonius, he was going to tell her that he was right and she was wrong and sinful and disgusting, because it fit with the appearance Hamlet was trying to portray. Hamlet allowed this one, small, passionate outburst for the potential sake of avenging his father but even smart, logical Hamlet couldn’t have predicted the consequences of this one act of passion because he didn’t give himself the time to think it over. He never would have thought that their father’s death would lead poor Ophelia to madness or that Laertes would be so spited by it, or that it would get around that Hamlet himself had committed the murder. But all of these things do happen and they happen because of Hamlet’s one moment of passion. The prince discovers why acting passionately is a bad thing for him; he’s just not good at it. He can’t judge when to, the whole ‘could kill him now but I’m not going to even if it’d be so freaking easy,’ thing with Claudius and the ‘I’m gonna stab the curtain and see what happens,’ moment when he murdered Polonius. After Polonius’ murder and the discovery by Laertes that his sister is beyond mental, Claudius approaches the boy and tells him he can help avenge his father’s death. Laertes listens and latches to Claudius’ every word â€Å"And where the offence is let the great axe fall./I pray you go with me† (IV.v.234). The end of act four introduces a bit of a mess. Rosencrantz and Guildenstern were sent with Hamlet to see him killed in England, however, Hamlet is on his way back to Elsinore and Claudius is none too pleased. However, he quickly turns this information into a plan he can work with. He has Laertes swear allegiance to him â€Å"will you be ruled by me?† (IV.vii.63) and recruits the younger man into the ‘let’s kill Hamlet club.’ Thus, Hamlet finds himself in an unfortunate pickle. He had planned to kill Claudius and Laertes and they had planned to kill him, but Laertes acted sooner. Laertes let his passions guide his sword through Hamlet’s gut and Hamlet let logic lead him to the moment of his death; logic led by the very vengeance he had sworn for the former king. A passionate vengeance called upon to give Laertes strength to murder the prince. Hamlet’s ability to look at a situation and make a logical, well- thought out choice made him a strongly intelligent character. However his inability to act on passions or make a decisive decision drew him closer to death in every page. Had Hamlet acted on his earlier plans and ideas, he may not be dead.

Dracula Interpretation Of Literature - 1544 Words

John Sullivan Fall 2017 Interpretation of Literature The Difference between Good and Bad With every birth comes a death. With every protagonist comes an antagonist; and with every good comes an evil. For years story tellers have used the simple concept of good beats bad in their stories. Protagonists and antagonists often represent the good and evil sides of the plot; with good prevailing over evil almost every time. This trend continues and is present throughout all of Bram Stoker’s Dracula, a constant power struggle between the moral and amoral. Stoker’s novel can frighten anyone from little kids to aged adults, but if you read it from a different perspective, his real message is revealed. His personal experiences coupled with the†¦show more content†¦Just like evil blood infected Mina and Lucy, the people back then were persuaded by scientists to believe that religion was not real. However, Bram Stoker went back to his belief to show that in this case, religion was the good party and scientists were the bad. That being said, a large part of the population was still true to their beliefs and followed religion even when others were giving up. The church’s main objective was always to maximize its following and usually the retired returned only when the doubt was gone; just like Mina’s conversion was brought to a halt when Dracula was murdered. Religious beliefs meant god would watch over you and keep you healthy. Without them, you were evil and would go on to have an awful life. Stoker likened the transformation to the process of becoming a vampire. He portrayed it as a sickness, with the only cure being the destruction of the infected. The author uses the church and religion to portray his repetitive belief that good always prevails over evil. Religion may be a crucial theme in Stoker’s novel, but the repetition of sexuality and gender roles is just as relevant. In Stoker s day, women were not in the same realm as men when it came to equality. In some extreme cases, they were even seen as evil. Through the killing of Dracula, Mina was looking to contribute in any way she possibly could. However, the men did everything but encourage it when they told her not to get involved â€Å"You know that your safety is ourShow MoreRelatedDracula Seen in New Eyes760 Words   |  3 PagesDracula Seen in New Eyes Dracula by Bram Stoker which is written in the style of journal entries, newspaper clippings, and other forms of personal narratives from various characters, and their viewpoints of the peculiar events surrounding them. There are many interpretations of this novel, many different viewpoints on the themes of the novel. Carol Senf, wrote an essay called Dracula: The Unseen Face in the Mirror. 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