Man And Superman monologue from the play by George Bernard Shaw Essay Example For Students

Man And Superman monologue from the play by George Bernard Shaw Essay A monologue from the play by George Bernard Shaw NOTE: This monologue is reprinted from Man and Superman. Bernard Shaw. New York: Brentano\s, 1903. TANNER: You, Tavy, are an artist: that is, you have a purpose as absorbing and as unscrupulous as a woman\s purpose. The true artist will let his wife starve, his children go barefoot, his mother drudge for his living at seventy, sooner than work at anything but his art. To women he is half vivisector, half vampire. He gets into intimate relations with them to study them, to strip the mask of convention from them, to surprise their inmost secrets, knowing that they have the power to rouse his deepest creative energies, to rescue him from his cold reason, to make him see visions and dream dreams, to inspire him, as he calls it. He persuades women that they may do this for their own purpose whilst he really means them to do it for his. He steals the mother\s milk and blackens it to make printers\ ink to scoff at her and glorify ideal women with. He pretends to spare her the pangs of child-bearing so that he may have for himself the tenderness of fostering that belong of right to her ch ildren. Since marriage began, the great artist has been known as a bad husband. But he is worse: he is a child-robber, a bloodsucker, a hypocrite, and a cheat. Perish the race and wither a thousand women if only the sacrifice of them enable him to act Hamlet better, to paint a finer picture, to write a deeper poem, a greater play, a profounder philosophy! For mark you, Tavy, the artist\s work is to shew us ourselves as we really are. Our minds are nothing but this knowledge of ourselves; and he who adds a jot to such knowledge creates new mind as surely as any woman creates new men. In the rage of that creation he is as ruthless as the woman, as dangerous to her as she to him, and as horribly fascinating. Of all human struggles there is none so treacherous and remorseless as the struggle between the artist man and the mother woman. Which shall use up the other? that is the issue between them. And it is all the deadlier because, in your romanticist cant, they love one another.

I was in New York City in 1997 when I heard about the death of Aunty Essay Example For Students

I was in New York City in 1997 when I heard about the death of Aunty Essay I was in New York City in 1997 when I heard about the death of Aunty. When the call came in, I was alone in our tiny Manhattan apartment. It was on the corner of 145th Street and 7th Avenue. Immediately, I hurried into a C-shaped chamber I shared with Perry Winn at the time. Holding back tears definitely was not an option. According to the caller, she had died a mysterious death in Tabou, Ivory Coast. Actually, Aunty was not my aunt, as one may immediately assume. She was my long-time friend. She was my first love. Her father, Mr. Alfred Kenta, was a combined lawyer and local civil right activist. He spent the bulk of his time in Zwedru, Grand Gedeh County, where he had a government job. Auntys mother we simply her called Oldma chose not to follow her husband. She stayed back in Jarkaken, the same town where Aunty was born and brought up. Before I forget to mention it, Auntys real name was Comfort Sawlode Kenta. Her folks and eventually the entire Jarkaken community affectionately called her by a play-play name, as nickname is widely known in that rural part of Liberia. She was known as Aunty-baby, or simply Aunty. It is hard for me to forget many of the events that occurred in Jarkaken, especially while growing up there. I would love to re-live some of my most memorable moments from those days, but thats not achievable in this life. Aunty and I met while I was visiting the town from Wodayken, which was a tiny agricultural settlement built several miles away from Jarkaken. I was in the town to prepare for an enlistment into a male ritual. At the time we started dating, I was going on thirteen years of age, and Aunty was a year younger. We actually did not initiate the love affair. It was Auntys friend who played matchmaking for us. Her name was Cecelia Kanee Warner. We called her by her Grebo name, Kanee. I believe she was the oldest in our pack. She was notorious for fighting other kids. She was always caught fighting during recess at Kaytoken Junior High School. Her father, Oldman Sankon Warner, was an elementary science teacher. Her mother enjoyed singing in the local Assemblies of God church choir. The Warners were very active members in the A. G. Church. Aunty was a very beautiful girl; unfortunately, she never thought of herself in that way. Her eyes though very healthy looked different or atypical. They were assumed largely by the general public to be abnormal even though she saw the world just like any healthy person. Aunty was painfully bothered by grayish dots on her eyes. As if by design, each eye had one of the peculiar dots. Some kids made painful jokes about the dots. Occasionally, even some adults were downright insensitive and inconsiderate towards her. But according to my best recollection, Iforh Sayon Chea, a friend of mine, was the very first to truly and indeed heartlessly hurt my girls feelings. He was the architect of this demeaning portrayal of Auntys condition: bird-shit eyes. These were the vicious words he had coined and despicably used to depict the young womans terrible condition. Aunty was really uncomfortable with her condition, to say the least. I noticed that she was too shy to talk to me about her eyes. She did not tell me anything about Sayons offensive name-calling. She did not tell me about anyone else being mean to her. In fact, she never talked to me about her eyes. Equally, I never brought the topic up either. Clearly, my attitude was indifference; I saw a beautiful girl every time. Any eye-related issues I heard came from Kanee or another source. But I know one thing. The number one most-demeaning depiction that stood out among others was bird shit. The sound of this insult was enough, no matter who said it, to trigger Auntys excruciating emotions. Typically, she either ran home or into a self-imposed isolation. Other times she simply kneed with her face down and sobbed bitterly. The families of Kanee and Aunty were neighbors. Their houses were located in the borough of Karwea, not very far from the Prime Timber Product PTP sawmill. Thats how the t wo ladies became friends. Because Kanee liked to fight, she naturally provided a shield for Aunty. You may be surprised to hear that Kanee, the fighter, was also a compassionate figure that provided a shoulder for Aunty to cry on. Every time an inconsiderate person used the infamous curse words that depicted her condition, Kanee made sure to stand up physically for her friend. She never let her down. Because of the way the two carried themselves, some people thought the young ladies were sisters. Sometimes Aunty had to defend herself in the absence of Kanee and other good Samaritans. She was strong, but she was vertically challenged, or she was a very short person. She clearly stood well under sixty inches tall. There was an inferred height disadvantage every time she took on someone. She was a very stubborn girl, too. It always took long time for peacemakers to physically control her every time she had to physically confront someone. It is fair to say that she was bothered more by on-lookers than by name-calling kids in Jarkaken. Majority of the time, the kids showed disciplinary restraint. A great majority of the children hardly attacked Auntys eyes, and the few that intermittently attacked her did so while under extreme emotional stresses, which she might have induced. When it comes to Aunty, my memories will naturally continue to fade; however, they will never die. With that said, I do not remember the day or month we started dating. But I remember vividly the year. It was in 1984. Even though we were in the same school not same class, we interacted minimally at that setting. Our first real meeting, as far as I can remember, occurred at a local dance in the front of Mr. Wilson Swens residence. Mr. Swen was a prominent member in the town who was known for his propensity to defend the rights of people, especially women and the youth. Mr. Swen invited the young to a newly coined youth dance. The youth called it Jumayee. It was the only youth dance in the town. A fairly sizeable number of people over 45 showed little tolerance for the new dance. Mr. Jacob Chelae Belleh, an elderly man whose house was adjacent to Mr. Swen, used to go over and seize the drums the young used. . Of course, there was an underlying reason for the intolerance. The town of Jarkaken, along with other communities, had banned an earlier version of the dance, which was called Konbo. The new generation of youth had altered Konbos previously favorable traditional lyrics and had embarked on lyrics that were extremely naughty in nature. They used to direct sexually explicit words towards the towns females. The town felt compelled to put an end to the madness, permanently. Obviously, the banning of Konbo did not produce any positive change, such as the curtailing of youths unfavorable behavior toward decency and basic moral principles. Jumayee did not deviate from Konbo, as was evident from the following lyrical phrase: Bo wlede, e kpa Snehwiaa Pen. In other words, If you are late to the dance, you will be stuck with Snehwiahs Salamander. This lyrical comment was addressed primarily to males seeking sexy women. The phrase heartlessly depicted Girlju, Oldman Snehwiahs daughter. She was not ugly, but she was too small and tall. She had delayed entry into the puberty world; at the age of 12 she virtually had no breasts. Many boys said she was too slim and bony. They vehemently repudiated the notion of being in her presence, especially during the day. If some male was seen with her in isolation, he had essentially ruined his image. So, the young lady was mostly kept in isolation because not very many boys ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â€š ¬Ã…“ especially the ones her peers dated wanted to ruin their prestige by stooping so low. They viciously and unsympathetically mentioned her name in their lyrics and equated her to a local amphibian. The young girl was humiliated because she was likened to a large but seemingly paled lazar. It was these kinds of issues that had triggered the banning of Konbo in the first place. Clearly, the Konbo biases were still present in the new dance. Well, while Jumayee was in progress, Aunty said she was in love with me. That was according to Kanee, the matchmaker. She asked Kanee to intervene in order to put us together. Kanee agreed to play the role. She knew that Aunty was too shy to tell me. That night, I was one of the singers at the dance. By the way, I was equally guilty because I sang offensive Konbo-like lyrics, too. Conan Doyle EssayJacob Nyenpans palm trees. I waited there for about 30 minutes, but I did not see Aunty. So, I left the site without my shoes. On my way to the house, I passed a few people. Because they had no knowledge about what had happened, they bothered not to look down at my feet. No one noticed that I was walking home without any shoes. While sitting under the palms that night, I also overheard her mother saying, I will take you to Saylees house tomorrow so you will marry your husband, Wilfred. Immediately, and for the first time, I became concerned that my folks were going to know I was sexually active. I stayed up the rest of the night thinking of what to say to my dad. Obviously, denying that something had happened was totally out of the choices I was weighing. The Oldma had convincing evidence that I was in her house. In her possession were my Janynidia, as the sanders were also called locally. Early the next day, say about 8am, my cousin RJ came to the house to visit. I explained everything that happened the night before to him. I even showed him some flip-flops slippers on my feet, and added, The Oldma has my sanders. It was a serious issue for me; RJ knew that, too. But somehow we caught ourselves laughing. I told another cousin, Saybeh Swen, and we tried to laugh it off, too. Iforh or I. F. found out much later. By noon, Mr. Josiah S. Winn, my father, sat under his almond tree. The tree had been in front of our house for well over a decade. By the time of my trouble, it had grown so big and tall or short, just the way we wanted it. We artificially controlled its height and how far it branched out. We used to cut the top-most branches. Regular trimming allowed it to grow new branches near the cut sites. The family regularly continued this grooming process during the life of the tree. The concept behind this was to have a tree with many branches. It also did not allow the tree to grow too tall. An opposite of this process would have resulted to a tall and weak tree that could not have withstood strong winds. During the sunny season, the manipulated tree provided adequate shade anytime of the day for those who sought refuse from the towns excessive heat. The front of our house gradually evolved into a recreational setting. Children, youth and adults alike frequented under the tree to play several of the towns popular games: marbles, ludu and the game of checkers. Some came to the tree not necessarily to visit us but to simply sit down and relax. The Oldma kept her words; she came to my fathers house. However, she did not arrive until much later in the afternoon. I wondered why so late considering the fact that she had been infuriated the night before. At about 2pm, she showed up to our house with my sanders in her hands. She walked behind Aunty who was setting the pace at which they traveled. They did not enter our house, but unlike the few folks that were utilizing the tree for recreational purposes, Aunty and her mother cared very little about tree-ameliorated comfort. They meant business that afternoon. The Oldma was not coming to sit under a shaded almond tree. Had that been the case, she would have sat under Mr. Jacob Nyenpans palms, which stood just a stone throw from her familys house. The Oldma was coming to talk about a troubled kid who had entered her house unannounced and slept in her daughters room. She was coming to confront an inexperienced trespasser. She knew the felon by name. She knew the person that left the shoes, which served as the elements of identification that facilitated investigators to point a finger at the perpetrator. With mountainous proof on hand, how could this intruder have denied any of the charges anyway? He was basically a sitting duck waiting to be picked up. My father was still under the tree when the Oldma and her daughter arrived with my sanders. She wasted no time: Last night, your son was illegally in my house. He was caught sleeping in my daughters room. In fact he jumped out the window and left these shoes. Before my dad could say something, she tossed the shoes in my general direction. A few bystanders giggled. Then she added, This is why I am here with my daughter. I have brought her to marry your son, Wilfred. . My father politely handled his friends concerns. Without further saying a word, she gestured the acceptance of dads apology and departed. As for Aunty, she only stayed for an hour or two, and then she followed her mother. Case closed! My father did not say anything to me in front of the Oldma. He did not say something to me immediately after her departure. His silence, I am assuming, may have been to spare me from additional emotional or physiological embarrassment since those who had giggled during the shoe tossing were still hanging around. Dad waited until the following day before telling me this, The next time you go to her house, use the door. Even though my father did not further offer elaborative or supportive comments, I knew precisely what he meant. It is a no-brainer that anyone who accesses another persons home unannounced and leaves through a window cannot be up to any good. So, his inferred point was as clear as crystal. I thought I saw a somewhat positive side, though. I believed my dad had essentially given me his seal of approval to continue dating Aunty. You may ask why I thought that way. Well, firstly, I heard what he said; however, what he did not say mattered a whole lot to me. He could have used one of his signature threats, The next time I see you or hear that you are over at Mr. Kentas house, I will order Kpadeh or Mantee to beat you, anything it costs me I will pay, laugh. He did not say that. He did not say dont go there; instead, he said ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¦next timeÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¦use the door. My father did not even use any harsh words towards me for my offense, which could have carried many felony charges by any national standard. I had anticipated some type of parental reprimand, but I didnt get any. I dont know why I did not get any corrective actions. My father, a renowned disciplinarian, chose not render any punitive actions for my crime. I did not stop going to Auntys house, though. In fact I frequented there after the incident. Auntys mother called me a few days after she returned my shoes and told me to ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¦take care of my daughter. Did she and my father enter into some kind of compromise? Maybe they reached a mutual agreement to let us go on. In my judgment, however, the steps the two parents took or didnt take after the not so great escape could not have been mere coincidence. Anyway, I am not entirely sure any steps to bar me would have been effective, so the decision to avoid forcefully parting Aunty and me, weather intentional or not, was an excellent one. And no, I did not get the chance to take care of her. While nearing the threshold to maturity, a stage in life at which I could have handled individual responsibilities, I was relocated to Zwedru to continue education. Aunty went to Pleebo Maryland County soon after my departure, where she worked very hard and dealt with whatever life tossed her way. She did it well. I heard from friends and other sources that she used to buy palm oil in bulk and retailed it in the Pleebo area. She also did some trading across the Cavalla River in neighboring Ivory Coast. In July1994, just few months before my departure for the USA, I was very fortunate to meet her in Tabou during one of her errands. That was exactly a decade from the hour Kanee negotiated our love affair. Ten years had passed since we were behind the tiny hut, stirring away from each other and wondering who would be the first to say something. Now in Tabou, we were grown, but we were a world away from Jarkaken, where it all started and played out. We both agreed that our relationship had been very turbulent. We spent over four hours together in Kablake, Tabou, at Jerkins Norings residence. We did nothing but reminisced on whatever we identified as good and humorous in our past. Then I walked her home to Tabou Trois, another borough in Tabou, where James Jarbo had his house. Actually, she had stopped at the home of Dokuludo, her older sister who had married to Mr. Jarbo. So, that was the last time I saw her. She died in 1997 from an ill-defined condition. Shes always in my prayers; she is missed greatly. I know the Almighty God is blessing her Soul.

Symbolism in The Glass Menagerie Essay Example For Students

Symbolism in The Glass Menagerie Essay The Glass Menagerie uses an extensive pattern of symbolism that describes the characters of Tom,Amanda,Laura and Jim.Glass,light,color and music constitute the substance of the dominant symbols and motifs,serving to reveal deeper aspects of characters and underlying themes of the play.Tennessee Williams wrote the play so that each character had a special symbol which resembled their personality. But he didnt only give the characters of the play a a resembling symbol;he also mentions the apartment blocks to be hivelike conglomerations of cellular living-units resembling a beenstock.The way he describes their location also has a lot of symbolism in its roots because he describes them to be flowering as warty growths in overcrowded urban centers. Tennessee Williams used many symbolic aspects to describe Laura and the world she lives in.In the play,Laura represents the very fragile,shy and emotionally crippled girl. We will write a custom essay on Symbolism in The Glass Menagerie specifically for you for only $16.38 $13.9/page Order now In her mind she lives in a world of glass animals and doesnt have a connection to the real world.The managerie of glass also represents the fragile relationships among all the characters.The glass unicorn is most obviously a symbol of Lauradelicate,sadly different,an anomaly in the modern world.The glass motif recurs throughout the whole play in many other forms. When Laura dropped out of college she constantly visited the zoo,a glass house of tropical flowers that are as vulnerable as she is.During Lauras and Jims brief romantic encounter,Laura is gaining more confidence about herself.It seems as if she is starting to escape her world of illusions.When they started dancing together,Jim accidently knocked the little glass horse over. Laura,who usually worships her glass collection more than anything else,replied to his excuse;Hes lost his horn.It doesnt matter.Maybe its a blessing in disguise. and Ill just imagine he had an operation. The horn was removed to make him feel lessfreakish!Now he will feel more at home with the other horses,the ones who dont have horns. .These two quotes give an impression that Laura is finally escaping her illusive world.She thinks that she might have a chance to survive the real world.What she doesnt know is that she is about to be wounded by the news of Jims engagement. After Jim tells her the news,she gives him the unicorn as a souvenir and retreats into her land of the glass menagerie never to come out again. In the play,Tom is the adventure seeking man trying to escape the prison Amanda is keeping him trapped in.To escape the real world,Tom constantly goes to the movies.The movies make him think about all the adventures he missing. It his little land of dreams.He is jealous of his father who left his family and achieved what Tom always wanted, Freedom.Tom has never been comfortable with the way his mother treated him.She always disagreed with the way Tom behaved. When Amanda put him down after Jim left,saying that he didnt even know that his friend was engaged and that Jim broke Lauras heart,Tom finally had enough.He took the money that was meant to pay for the electric bill,left the family and finally pursued his dream of adventure.Still,when he crosses by a window with little perfume bottles made of glass or other small things made of this material,he thinks of Laura. Amanda,who is the domineering parent of Tom and Laura,lives in a fantasy world in which she was a young beautiful girl,living in an area called Blue Mountain. She always told Laura and Tom about the many gentleman callers she received every day.Sometimes there were as many as seventeen a day,all prominent men on the Mississippi Delta.To make some extra money she sells The Homemakers Companion that features the serialized sublimations of ladies of letters who think in terms of delicate cuplike breasts,slim,tapering waists ,and rich and creamy thighs.Those are all parts of her fantasy world which make her think back to the time when she was a young and beautiful girl. .uf298047f25a2cf1138061c4f1eecadd7 , .uf298047f25a2cf1138061c4f1eecadd7 .postImageUrl , .uf298047f25a2cf1138061c4f1eecadd7 .centered-text-area { min-height: 80px; position: relative; } .uf298047f25a2cf1138061c4f1eecadd7 , .uf298047f25a2cf1138061c4f1eecadd7:hover , .uf298047f25a2cf1138061c4f1eecadd7:visited , .uf298047f25a2cf1138061c4f1eecadd7:active { border:0!important; } .uf298047f25a2cf1138061c4f1eecadd7 .clearfix:after { content: ""; display: table; clear: both; } .uf298047f25a2cf1138061c4f1eecadd7 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uf298047f25a2cf1138061c4f1eecadd7:active , .uf298047f25a2cf1138061c4f1eecadd7:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uf298047f25a2cf1138061c4f1eecadd7 .centered-text-area { width: 100%; position: relative ; } .uf298047f25a2cf1138061c4f1eecadd7 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uf298047f25a2cf1138061c4f1eecadd7 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uf298047f25a2cf1138061c4f1eecadd7 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uf298047f25a2cf1138061c4f1eecadd7:hover .ctaButton { background-color: #34495E!important; } .uf298047f25a2cf1138061c4f1eecadd7 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uf298047f25a2cf1138061c4f1eecadd7 .uf298047f25a2cf1138061c4f1eecadd7-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uf298047f25a2cf1138061c4f1eecadd7:after { content: ""; display: block; clear: both; } READ: The Importance of Bonds Shown Through S?ma in Gree EssayShe also is the domineering parent in the family.She treats Tom very harsh sometimes.She does that because she is scared that she is going to lose her children just like she did her husband. Jim is the most realistic character in the play. He is didnt live in any fantasy world like Tom and his family did.When he talked to Laura after they had dinner,he tried to make her more comfortable because he felt that Laura was very shy.He showed Laura how superior he is in order to impress her.For example,he said,Look how big my shadow is when I stretch. He wanted to show Laura how manly he is.Jims nickname for Laura ,Blue Roses,suggests a phenomenon that is contrary to nature.Blue also means sad. The symbolism in the play The Glass Menagerie made the story much more interesting. It gave the play a special point which made it more interesting to read.Tenessee Williams used a wide range of symbolic aspects to describe Laura,Amanda,Jim,and Tom who are four out of the five characters in the play.Symbolism is sometimes very important in plays,stories,etc. because it tells us about the secrets which are hidden inside.

How to Use Academic Essay Writing Tips and Samples

How to Use Academic Essay Writing Tips and SamplesIt is very important for students to follow a set of the most useful essay writing tips and samples. Most students end up with a lot of problems and errors during the process of writing an essay. In this article, I will discuss some of the most useful tips and samples for getting great grades in an essay.The first necessary step is to practice. There are many software and programs that allow you to practice the writing process by composing essays in the comfort of your home. You can also download free sample assignments from many different sites. These are great to practice writing as well as enhance your skills when it comes to producing quality essay writing.If you still do not have a good reference for composing the essay, the Internet can also provide you with plenty of resources that can help you develop a clear idea of what it takes to write an effective essay. The internet provides many examples of essays that have been written by others. This can be used as a guide for your own essay writing as well.Another thing that you should know about the writing tips and samples is that they do not only focus on the content of the essay. Most importantly, they also require the use of effective language and persuasive power in order to make the reader come to terms with your argument. A lot of people often overlook the content of their essay, but this will get your essay onto the next level.In addition, another important thing to remember about essay writing tips and samples is that it will take a lot of time and practice. Many people make the mistake of focusing on only one part of the essay instead of all the aspects. All the components of the essay need to be carefully thought out before writing it.A big part of the success of an essay lies in having a good tone and structure, so many people overlook the importance of style and structure. You will get a lot more benefit from learning about the overall structure o f the essay, including keywords, sentence composition, and the overall theme. This is the most important tip for writing better essays.If you want to improve on the writing tips and samples, you need to be able to clearly express yourself with a good command of the English language. Remember, grammar is important, but it is only a small part of the essay. You must also be able to convey your message in a persuasive manner.Good essay writing can make or break your grade, so be sure to put enough time and effort into the whole process. The more work you put into the process, the more successful you will be. Some people can easily write a good essay, but others do not always have the best approach to compose their essays.

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