J. R. R. Tolkien :: essays research papers

John Ronald Reuel Tolkien, creator of a world. When someone who knows Tolkien is asked about his works, one thought comes to mind, Middle Earth. This was the playground in his mind that such vivid descriptions of fantasylands came from. It is the base of his most well known stories, where dreams are just the norm. J.R.R. may owe much of his success to his diverse beginnings. On April 16, 1891, Mabel Suffield and Arthur Reuel Tolkien were married in Bloemfontein, South Africa. They soon gave birth to John Ronald Reuel Tolkien on January 3, 1892, who was christened later that month. In April of 1895 Mabel took J.R.R. and his younger brother to Birmingham England. Arthur, their father, was supposed to follow them in a few months, however never does, as he dies shortly before his trip. This causes a struggling early life for John, moving constantly. At age 7 he took the entrance exam for King Edwards School, failed, but gained acceptance a year later and move closer to the school. The Tolkiens move several more times, and end up near the Grammar School of St. Philips, where John’s mother enrolls him to save money. J.R.R. won a scholarship, however, and returned to King Edwards to continue his studies. On September 14, 1904, Mabel Tolkien, John’s mother, dies after a diabetic coma. After the death of his mother, the guardianship of his brother and him was taken over by Father Francis Xavier Morgan, a priest of the Birmingham Oratory. In 1908, J.R.R. started his first term at Oxford, and in 1915 he was awarded First Honours degree in English Language and Literature. The following year, March 22, 1916, John Tolkien married Edith Bratt. Between the years of 1917 and 1929, the couple had four children together, John, Michael, Christopher, and Priscilla. Tolkien’s children had a great impact on his writings. One of the best instances of this is in his book Roverandom. In 1925, while on vacation with his family on the Yorkshire coast, four-year-old Michael Tolkien lost his favorite toy, a little lead dog he was reluctant to put down even to play on the beach. To console and distract him J. R. R. improvised a story, the story of Rover, a real dog magically transformed into a toy. After many fantastic adventures in search of the wizard who wronged him, at last he wins back his doggy life.

Revealing Trans Fat Summary

Revealing Trans Fats Informative Abstract Trans fats are fats resulting from the process a product undergoes in adding hydrogen to vegetable oil by turning liquid oils into solid fats and based on evidence supported, if consumed it would increase the risk of coronary heart disease and promote bad cholesterol at an high rate especially among Americans; it is therefore one of the leading causes of death in the United States.As a precautionary measure to counter this mass effect of trans fat the Food and Drug Administration required that saturated and dietary fat such as Trans fats facts be listed on food labels, which would provide information in choosing food that would help reduce coronary heart diseases. Fats are considered to be the major source of energy for the body and an aid in the absorption of vitamins in the body; fats also provide taste, consistency and stability and help you feel full.Unsaturated fats on the other hand are beneficial when consumed in moderation while on th e other hand saturated and trans fat are not. Saturated and trans fat raises bad cholesterol and may contribute to heart disease. Health experts advised that the intake of saturated fats, trans fat and cholesterol should be kept at a minimum while still maintaining a healthy diet but should not be removed from the diet completely. It was further reinforced that consumers should pay keen attention to nutritional facts on products to keep track of their intake of these fats.A general rule in choosing foods based on the facts on the label is that consumers should try to ensure that a low of 5% or less saturated fats and trans fats are in the products as to maintain an heart healthy diet while on the other hand, a high of 20% or more, would therefore be a risk to their healthy. To conclude depending on whether the consumer’s favorable food are high in saturated fat or cholesterol they can always compensate with foods that are low in saturated fat and cholesterol at different inte rvals. Descriptive AbstractThis article on revealing trans fats produced some interesting supporting facts where saturated fat, trans fat and dietary cholesterol are concerned. Based on the scientific evidence provided; saturated fat, trans fat and dietary cholesterol raises low-density lipoprotein (LDL), which increases the chance of having coronary heart disease (CHD). According to the National Heart, Lung, Blood Institute of National Institutes of Health, more than 12. 5 million Americans have CHD, and more than 500,000 die each year. Trans fats are generated as manufacturers add hydrogen to vegetable oil, which is called hydrogenation.This increases the shelf life and flavor permanence of foods containing these fats, which can be food in vegetable shortenings, some margarines, crackers, cookies, snack foods etc. All fats however are not considered the same as fat is major source of energy for the body and aids in the adsorption of vitamins A, D, E and K and carotenoids, fat is t herefore important for the proper growth, development, and maintenance of good health. Unsaturated fats on the other hand are beneficial when consumed in moderation, while saturated and trans are not because they raise LDL levels in the blood.It is therefore recommended that consumers should choose foods that are low in saturated fat, trans fat, and cholesterol as part of a healthful diet. To proper monitor the amount of saturated fat, trans fat, and cholesterol intake, it’s postulated that looking at the nutrition facts panel would provide facts regarding the amount of fats present in products, where as choosing products with a low of 5% or less of saturated fats, trans fat and cholesterol would prove to be more healthy choice rather than other products with an higher rate of fats present.

Jane Austen s Persuasion - 1822 Words

Jane Austen’s title â€Å"Persuasion† is very relatable to characters in many different ways. The first character that this title can relate to very much is Anne Elliot. She is the protagonist of Persuasion, and is very intelligent and thoughtful. Anne takes pride in her looks but gets very sad after overhearing Captain Wentworth think she has changed her appearance for the worst. However, overall, her persuasion comes from within herself as she is not only intelligent but also very strong willed. We see this in chapter 5 when a little farther perseverance in patience and cheerfulness on Anne’s side produced a cure on Mary after she claims that she is feeling sick. Anne also manages to persuade Mary to get off the sofa and visit the Musgroves at the Great House. She also says to Mary â€Å"your parents ought to call upon you as soon as possible and they must feel what is due to you my sister†. She also says that â€Å"they may as well go and sit with them a little while, and when they have got it over then we can enjoy the walk†. In this scenario, she had always thought that the connection style she used on Mary as rather irresponsible, but she didn’t care about it since the believed that there were continual subjects of offence that neither family could do without. This goes to show that Anne is the ultimate expert when it comes to persuasion as she has the ability to use high levels logic and rational to persuade herself but she also has the ability to empathize and understand forms ofShow MoreRelatedJane Austen s Novel Persuasion1657 Words   |  7 PagesJane Austen’s novel Persuasion explores how society worked in the 1800’s. It shows the issues of living in a patriarchal society and how social class was very important. Through Sir Walter Elliot’s character, it is shown how the upper classes have certain standards of behaviour and character traits that they show. Austen begins the novel with â€Å"Sir Walter Elliot, of Kellynch Hall, in Somersetshire, was a man who, for his own amusement, never took up any book but the Baronetage; there he found occupationRead MoreA Close Analysis Of Jane Austen s Persuasion1098 Words   |  5 PagesA close analysis of Jane Austen’s Persuasion (Extract 3) Many readers of Persuasion believe Austen uses the namesake â€Å"persuasion† too neutrally. She appears to passively describe the results when the protagonist is persuaded to abandon Wentworth’s first proposal, but actually has much to say on being persuadable, and mainly argues that it is not inherently wrong. Persuasion in the novel’s early chapters works in two forms: as an overpowering force on the foolish like Sir Walter, or as an importantRead MoreJane Austen s Persuasion, Forster s Howards End1536 Words   |  7 Pagessocial class, examples of which can be found in the works of Jane Austen’s Persuasion and E.M Forster’s Howards End. In Persuasion, the characters are adapting to a changing condition in society in which class boundaries are more fluid than the rigid structure of the past. Howards End explores this fluidity of class boundaries and questions whether or not our fate is predetermined based on our class status. Both Howards End an d Persuasion show society in flux, from the perspectives of the gentry toRead MoreJane Austen s Persuasion, By Prizing Theory Of Mind And Free Indirect Discourse Essay1632 Words   |  7 Pagesfrom John Locke and Carolyn Sherif, to Josiah Warren. Jane Austen explores the theme of individuality in her novel, Persuasion. By prizing theory of mind and free indirect discourse, Austen proposes an argument against the dhavni of the time period in which she wrote, England’s Georgian era. Austen suggests individuality and one’s own desires should be valued above those of the surrounding society. Anne Elliot, the main character in Persuasion, contrasts with other characters in the novel. WhileRead MorePersuasion - Austen s Canonical Final Words1466 Words   |  6 PagesPersuasion – Austen’s Canonical Final Words â€Å"You pierce my soul. I am half agony, half hope. Tell me not that I am too late, that such precious feelings are gone for ever. I offer myself to you again with a heart even more your own than when you almost broke it, eight years and a half ago†¦ I have loved none but you.† ― Jane Austen, Persuasion It’s a love story. A fairy-tale ending, a quintessential marriage, and a happily ever after substantiates this fact. So how is Jane Austen’s last writtenRead MoreEssay on Jane Austens Attitudes to Marriage in Persuasion1231 Words   |  5 PagesJane Austens Attitudes to Marriage in Persuasion In Persuasion, marriage is one of the major themes of the novel, and Austens attitudes towards marriage are present in chapter four of the novel. The first episode in which we can examine Austens attitudes to marriage is in chapter four. In chapter four we must notice that there is no direct speech, which shows that all of the narration is Austen, with her views and opinions being presented to us. When talking of Mr. Wentworth, AustenRead MoreMarriage Traditions in Persuasion by Jane Austen Essay1096 Words   |  5 Pagesfor money, for climbing social status, escapism, survival, etc. In Jane Austen’s novels, she focuses on the importance of marriage in her world because she wanted to emphasize how marriage is the most important life event of a woman as this would determine her place in society. Persuasion shows readers good and bad examples of marriage: the amiable Crofts and other couples such as Sir Walter Lady Elliot and the Smiths. Jane Austen uses the Crofts to support the importance of marriage equality asRead MoreJanes Austens Use of Realism in Persuasion Essay995 Words   |  4 PagesJane Austen only ever had six completed novels the last to be published being Persuasion (1818), all of which were based around the realist and novel of manners genre. Persuasion which falls into both these categories follows the tale of Anne Elliott, a character based upon the Cinderella archetype . Romanticism and novels of manners still to this day serves the same purpose, it provides the reader with a window in which to peer into someone elses life, some may have seen their reflections, especiallyRead MoreThe Importance Of Being Earnest By Oscar Wilde1318 Words   |  6 PagesSocial Status in Persuasion and The Importance of Being Earnest Social status refers to a person s position or importance within a society. I have done some research and have acquired information over the way social status is addressed in both the writings of Jane Austen and Oscar Wilde. In the novel Persuasion we can see how the characters go beyond their means to uphold their title and social value. In the play The Importance of Being Earnest we can see how the social rank and wealth of a personRead MoreJane Austen s Love With Love1104 Words   |  5 Pagesfew authors can grasp the pure essence of true love. Jane Austen is one of the select few romance genre geniuses, using slice-of-life situations and relatable people to create believable love stories. Although her happy life and close-knit family surely did not make her a tragic, starving writer, her own yearning for love, which she sadly never found, definitely gave her inspiration. Born on December 16, 1775 in Steventon, Hampshire, England, Jane was the second daughter and overall seventh child

The Congressional Committee System

The congressional committees are subdivisions of the U.S. Congress that concentrate on specific areas of U.S. domestic and foreign policy and general government oversight. Often called the â€Å"little legislatures,† congressional committees review pending legislation and recommend action on that legislation by the whole House or Senate. The congressional committees provide Congress with critical information related to specialized, rather than general subjects. President Woodrow Wilson once wrote of the committees, â€Å"It is not far from the truth to say that Congress in session is Congress on public exhibition, whilst Congress in its committee rooms is Congress at work.† Brief History of the Committee System Today’s congressional committee system had its beginnings in the Legislative Reorganization Act of 1946, the first and still the most ambitious restructuring of the original system of standing committees as used in the First Continental Congress in 1774. Under the 1946 Act, the number of permanent House committees was reduced from 48 to 19 and the number of Senate committees from 33 to 15. In addition, the Act formalized the jurisdictions of each committee, thus helping to consolidate or eliminate several committees and minimize conflicts between similar House and Senate committees. In 1993, a temporary Joint Committee on the Organization of Congress determined that the 1946 Act had failed to limit the number of subcommittees any single committee could create. Today, the rules of the House limit each full committee to five subcommittees, except for the Appropriations Committee (12 subcommittees), Armed Services (7 subcommittees), Foreign Affairs (7 subcommittees), and Transportation and Infrastructure (6 subcommittees). However, committees in the Senate are still allowed to create an unlimited number of subcommittees.   Where the Action Happens The congressional committee system is where the action really takes place in the U.S. law-making process. Each chamber of Congress has committees set up to perform specific functions, enabling the legislative bodies to accomplish their often complex work more quickly with smaller groups. There are approximately 250 congressional committees and subcommittees, each charged with different functions and all made up of members of Congress. Each chamber has its own committees, although there are joint committees comprising members of both chambers. Each committee, going by chamber guidelines, adopts its own set of rules, giving each panel its own special character. The Standing Committees   In the Senate, there are standing committees for: agriculture, nutrition, and forestry;appropriations, which holds the federal purse strings and is, therefore, one of the most powerful Senate committees;armed services;banking, housing, and urban affairs;budget;commerce, science, and transportation;energy and natural resources;environment and public works;finance; foreign relations;health, education, labor, and pensions;homeland security and governmental affairs;judiciary;rules and administration;small business and entrepreneurship; andveterans affairs. These standing committees are permanent legislative panels, and their various subcommittees handle the nuts-and-bolts work of the full committee. The Senate also has four select committees charged with more specific tasks: Indian affairs, ethics, intelligence, and aging. These handle housekeeping-type functions, such as keeping Congress honest or ensuring the fair treatment of American Indians.Committees are chaired by a member of the majority party, often a senior member of Congress. Parties assign their members to specific committees. In the Senate, there is a limit to the number of committees on which one member may serve. While each committee may hire its own staff and appropriate resources as it sees fit, the majority party often controls those decisions. The House of Representatives has several of the same committees as the Senate: agriculture,appropriations,armed services,budget,education and labor,foreign affairs,homeland security,energy and commerce,Judiciary,natural resources,science and technology,small business,and veterans affairs. Committees unique to the House include House administration, oversight and government reform, rules, standards of official conduct, transportation and infrastructure, and ways and means. This last committee is considered the most influential and sought-after House committee, so powerful that members of this panel cannot serve on any other committees without a special waiver. The panel has jurisdiction over taxation, among other things. There are four joint House/Senate committees. Their areas of interest are printing, taxation, the Library of Congress, and the U.S. economy. Committees in the Legislative Process Most congressional committees deal with passing laws. During each two-year session of Congress, literally thousands of bills are proposed, but only a small percentage is considered for passage. A bill that is favored often goes through four steps in committee. First, executive agencies give written comments on the measure; second, the committee holds hearings in which witnesses testify and answer questions; third, the committee tweaks the measure, sometimes with input from non-committee members of Congress; finally, when the language is agreed upon the measure is sent to the full chamber for debate. Conference committees, usually composed of standing committee members from the House and Senate who originally considered the legislation, also help reconcile one chambers version of a bill with the others. Not all committees are legislative. Others confirm government appointees such as federal judges; investigate government officials or pressing national issues; or ensure that specific government functions are carried out, like printing government documents or administering the Library of Congress. Phaedra Trethan is a freelance writer who also works as a copy editor for the Camden Courier-Post. She formerly worked for the Philadelphia Inquirer, where she wrote about books, religion, sports, music, films and restaurants. Updated by Robert Longley

Smartphone Application For Track Sales Representative s...

Abstract— This paper portrays about Smartphone application which will have the capacity to track sales representative s area progressively. In spite of the fact that Smartphone can be utilized to track salesperson, however following sales representative is not quite the same as different as businessperson by and large labor for 8-10 hours day by day voyaging throughout the day, the battery running for such quite a while is difficult. This salesperson following framework will have the capacity to track sales representative for quite a while without depleting his battery. The administrator would have the capacity to get insight about area of sales people under him. The business people would have the capacity to see the present area of their co-sales representatives so they won t visit the same place twice. This application will likewise permit them to submit quick request and produce prompt reports. Keywords— Salesman tracking using Smartphone, GPS, Android, I. INTRODUCTION Savvy cell phones are the quickest developing figuring stages. This fast improvement and development of advanced cells in shopper market throughout the most recent couple of years has frightened the stage that is used for social business, stimulation, gaming, efficiency advertising utilizing programming applications including worldwide situating sensors (GPS), and remote availability, pho-to/video abilities, worked in web programs, voice acknowledgment and different other local capacities of the PDA.Show MoreRelatedAnalysis of the Global Smartphone Market and the Strategies of Its Major Players7138 Words   |  29 PagesAnalysis of the global smartphone market and the strategies of its major players Hee-Chan Song Hanyang University, University of Texas at Dallas1 Business Administration, Philosophy Acknowledgment The author would like to acknowledge the valuable assistance of University of Texas at Dallas in the preparation of this manuscript, in particular the assistance of Professor Lee from the Management Department. The author is grateful to Professor Lee for offering positive feedback and suggestions forRead MoreCase Study : Microskin s Mission3649 Words   |  15 PagesKeller, n.d.). With smartphone users spending an average of $56.18 on accessories for each device, it is imperative that MicroSkin keep competitor and market prices in mind when developing the product (Smartphone Accessory, 2012). Utilize a nonporous surface, combined with an antimicrobial agent to create an innovative way to fight bacteria and the spread of infections. This feature, in addition to being waterproof and providing superior phone protection, will set MicroSkin’s smartphone case above theRead MorePet Industry Market Size And Ownership Statistics Essay1857 Words   |  8 PagesMarket Size Ownership Statistics, 2016) Port Orange is a much smaller area so in a good year we would make closer to the lower end of these businesses as they are in a much higher populated area. While the article from Miami Herald is from 2014, the industry has grown by 320 million, the local numbers would not go up that significantly. Given these numbers, that is not a high market share but given we are located in a smaller area, our market share within the local economy will be much higher. ThereRead MoreComparison of the 4 Main Smartphone Operating Systems16546 Words   |  67 PagesFinal Project Report Student Name: Cy Gabriel Module Code: 6MM006 Module Name: Individual Project Project Title: Comparison of smartphones operating systems such as Apple s iOS, Google s Android OS, Microsoft s Windows Phone OS, and RIM s BlackBerry OS. Module Leader Name: D.I. Beardsmore Supervisor Name: Cheong Teck Kee Submission Date: 25TH May 2012 Award Title: Bsc Computing Department: School of Computing and Information Technology Declaration PresentedRead MoreOvercoming Shyness6824 Words   |  28 PagesCDCA2103 INFORMATION TECHNOLOGY AND APPLICATIONS SEMESTER JANUARY 2013 Table of Contents 1) Introduction................................................................................................... 3 2) Data................................................................................................................ 8 3) Application Software.......................Read MoreMarketing Analysis : Branding And Branding Essay7914 Words   |  32 Pagesspecific attributes, such as prestige Benefits A brand strengthens a product’s attributes by communicating a set of benefits that makes it more attractive Values A brand represents a company’s core values and belief system Culture A brand is representative or target a target audiences socio cultural characteristics Personality A Brand can project behavioral personality patterns of targeted consumers User The brand, in some cases, can emulate the end user From the consumers’ perspective, brand namesRead MoreThe Strategies Of Samsung Mobile Phones Essay10311 Words   |  42 Pagesannounce that the announcements made and conclusions drawn are a result of my Project Work. I further pronounce that to the best of my insight and conviction the Project Report does not contain any part/work which has been submitted for the grant of Bba(ms) degree. (Signature of the Candidate) Name of the Candidate : LUV SURI Enrollment No.-A3914714002Read MoreMergers Acquisitions: The Case of Microsoft and Nokia Essay23810 Words   |  96 Pages............................................................................................. 78 7.2.1.1. Cost of Revenues ............................................................................................................. 78 7.2.1.2. Sales Marketing, General Administrative and RD .................................................... 79 7.2.1.3. Employee Severance ........................................................................................................ 79 7.2.1.4Read MoreMarketing Analysis : Branding And Branding Essay10448 Words   |  42 Pagesspecific attributes, such as prestige Benefits A brand strengthens a product’s attributes by communicating a set of benefits that makes it more attractive Values A brand represents a company’s core values and belief system Culture A brand is representative or target a target audiences socio cultural characteristics Personality A Brand can project behavioral personality patterns of targeted consumers User The brand, in some cases, can emulate the end user From the consumers’ perspective, brand namesRead MoreMarketing and E-commerce Business65852 Words   |  264 PagesTechnology: Building a Mobile Presence Case Study: Orbitz Charts Its Mobile Trajectory CHAPTER 5 E-COMMERCE SECURITY AND PAYMENT SYSTEMS Opening Case: Cyberwar: MAD 2.0 Insight on Business: We Are Legion Insight on Technology: Think Your Smartphone Is Secure? Insight on Society: Bitcoin Case Study: Online Payment Marketplace: Goat Rodeo CHAPTER 6 E-COMMERCE MARKETING AND ADVERTISING CONCEPTS Opening Case: Video Ads: Shoot, Click, Buy Insight on Business: Are the Very Rich Different

Accounting Fraud at Worldcom Free Essays

SUBJECT: Accounting fraud at WorldCom Problem Statement WorldCom penetrated the largest accounting fraud in U. S history by overstating its tax income between 1999 and 2002. The main players in WorldCom’s accounting fraud included CFO Scott Sullivan, the General Accounting and Internal Audit departments, external auditor Arthur Andersen, and the board of directors. We will write a custom essay sample on Accounting Fraud at Worldcom or any similar topic only for you Order Now While individuals did have their own sins, employees cowardice and self-interested, the board passive and ineffective, external auditors preoccupied, and bankers permissive, WorldCom’s organization structure and culture should take most of the responsibility that Ebbers could cooked the book by misleading Wall Street and its own employees. How WorldCom’s organization structure and culture contributed to pressure and group thinking extending the long period that finally led to the fraud? Analysis The fraud heavily attributed to the way the CEO Ebbers ran the company. First of all, WorldCom’s poor company culture led to a lack of a positive mechanism for employees to propose concerns and feedback and also effective communication between departments and between the board and employees. Ebbers individually determines the whole company’s value and standards; he demanded unrealistic revenue, limited inquiry, concealed information, mislead and threat employees but there is no specific governance on his own behavior, finally resulting in the corruption growing in the company. Second, WorldCom lacked segregation duties and independence among related departments, which made the accounting tricks possible without detection. Third and the most critically, WorldCom lacked a corporate code of conduct so that an unethical corporate culture was created throughout the company. WorldCom’s acquisition of more than 60 firms in the late 1990s increased the difficulties for Ebbers to effectively manage the company and maintain an ethical culture without a written policy. Scharff[1](2005) believes that the unethical behaviors and practices of Worldcom were created by groupthink, defined as a â€Å"mode of thinking that people engage in when they are deeply involved in a cohesive in-group, and the members override any motivation to appraise alternative courses of action†. Instead of figure out their concerns, many executives like Vinson just follow suit. Recommendation(s) WorldCom should create a positive and healthy corporate culture building trust and also respect for each employees; especially middle-level managers should not be under pressure to make unethical decisions. Open, reliable and effective communication should be encouraged. Conflicts of interest should be avoided. More importantly, a corporate code of conduct should be established to guide the behaviors of all employees, including CFO and CEO, in which there is not only principles providing basic guidelines to follow such as the consistency, sincerity and good faith applying to a company’s operation, but also rules providing specific boundaries which behavior is not allowed or will suffer from penalties that help maintain a healthy and ethical corporate culture. ———————– [1] http://www. helium. com/items/1411484-ethics-failure-and-accounting-fraud-at-worldcom? page=3 How to cite Accounting Fraud at Worldcom, Essay examples Accounting Fraud at Worldcom Free Essays Accounting Fraud at WorldCom LDDS began operations in 1984 offering services to local retail and commercial customers in the southern states. It was initially a loss making enterprise, and thus hired Bernie J. (Bernie) Ebbers to run things. We will write a custom essay sample on Accounting Fraud at Worldcom or any similar topic only for you Order Now It took him less than a year to make the company profitable. By the end of 1993, LDDS was the fourth largest long distance carrier in the United States. After a shareholder vote in May 1995, the company officially came to be known as WorldCom. WorldCom culture was dominated by a strong chief executive officer (Bernie J. Bernie) Ebbers), who was given virtually unfettered discretion to commit vast amounts of shareholder resources and determine corporate direction without even the slightest scrutiny or meaningful deliberation or analysis by senior management or the board of directors and legal function was less influential and less welcome than in a healthy corporate environment. Top hierarchy granted compensation and bonus beyond the company guidelines to a select group of individuals based on their loyalty to them. The company’s human resource virtually never objected to such special awards. Inaddition, there was no outlet for employees to express their concerns. The room four improvement and corrective measures was obsolete, the consequence of all these culture irregularities were the factor to the big disaster for the company. According to Ebber, in 1997,†our goal is to be the NO. 1 stock on Wall Street. †Revenue growth was a key to increasing the company’s market value. Ebbers was obsessed with revenue growth and insisted on a 42% E/R ratio. He encouraged managers to push for revenue, even if it meant that long term costs would outweigh the short term gains. As business operations declined post the 1st quarter in 2000, CFO Sullivan used accounting tactics to achieve targeted performance, accounting principles require companies to estimate expected payments from line costs and match them with revenues in the income statement,. Throughout 1999 and 2000, Sullivan told staff to release accruals which too high compared to the relative cash payments, without considered â€Å"Matching Principe†. Over a 7 quarter period between 1999 and 2000, WorldCom released $3. 3 billion worth of accruals. Sullivan directed the making of accounting entries that had no basis in generally accepted accounting principles in order to create the false appearance that WorldCom had achieved those revenue targets. As an accountant, one should be familiar with the standards and rules of the position, accept personal responsibilities for the foreseeable consequence of actions, and realize the long-term effect of such behavior on the accounting industry and the citizens. At all times, an accountant should conduct themselves with integrity, dignity, and respect for the position held in society. Whistleblowers frequently face reprisal, sometimes at the hands of the organization or group which they have accused, sometimes from related organizations, and sometimes under law. | As Terance Miethe explains in his book, Whistle blowing at Work, many people see the whistleblower as a â€Å"snitch,† or a â€Å"a lowlife who betrays a sacred trust largely for personal gain. † In the flip side, whistleblowers are seen as â€Å"saviors† who ultimately helped create important changes in organizations. This approach to whistleblowers as guardians of public accountability is often taken by consumer advocates. I would not consider blowing the whistle. I would rather distance myself after informing my immediate supervisor if any wrong practice or misconduct similar to the WorldCom Fraud is happening in my environment. Public confidence in the accounting profession has been changed by corporate scandals, which created a crisis that affected the reputation and credibility of accounting professionals. The unethical decisions made by accountants can prove detrimental to the public who rely on information from the financial statements to make decisions. Users of financial statements rely on the information purported by an enterprise to exhibit certain qualitative characteristics that are both relevant and reliable. The impact of unethical decisions of both corporate leaders and accounting firms involving financial reporting by U. S. orporations has necessitated a new governmental regulation under SOX Act of 2002. President Bush signed this Act into law (Public Law 107-204) on July 30, 2002. The Act resulted in major changes to compliance practices of large U. S. and non-U. S. companies, whose securities are listed or traded on U. S. stock exchanges, requiring executives, boards of directors and external auditors to undertake measures to implement greater accountability, responsibility and transparency of financial reporting. How to cite Accounting Fraud at Worldcom, Papers

Importance Of Being Earnest Persuasive Essay Example For Students

Importance Of Being Earnest Persuasive Essay Theatre Studies: Cat One DraftThe Importance of Being Earnest is set in late Victorian England, a time of social reform. Society was rediscovering art in its many forms yet as a consequence, The Upper class continued their program of suppressed inferiority. The lower classes were treated with disdain and disgust and the animosity between the groups was easily visible. Essentially, the late Victorian era was the beginning of a mini cultural renaissance, yet Upper Class society, which forms the basis of the play was rigidly controlled by a set of unwritten rules, a code of conduct as it may, in which all were expected to conform with. This code referred to a number of things, including the way they ate, dressed, and spoke. The 19th Century saw many important alliances formed politically between Queen Victoria and her Prime Ministers. This was typified by her friendship with Benjamin Disraeli. Together they formed a number of political partnerships, none of which was more important than the Reform Act. The Reform Act greatly annoyed the upper class, which considered the idea of any man being allowed to vote as simply disgraceful. The Victorian era saw legislation concerning labour and industry, which began to intrude on the power of the Upper class over the working class labourers. In fact by the late 1880s Lower classes were working less hours, while their wages continued to increase. This allowed many to enjoy luxuries that until then were considered only possible by the Upper Classes. Women, even the ones of the Upper Class were still considered unequal of men even at this stage in history, even though the monarch was a woman. Yet, towards the end of the 19th Century, Women rebelled against their stereotypes. They began to seek smaller families so as to escape the child-breeding, household running typecast. Women became active in the social scene with charities, churches, local politics and the arts. Colleges became open to women in the 1870s and many pursued an education. However, Professional Careers were still off limits. The Importance of Being Earnest is a play in the comedy of manners style. The comedy of manners by definition is a witty, cerebral and dramatic form of comedy that satirizes the ways and disposition of a social class. Style itself is a depiction of behavior, not just a shallow manner of expression. The Importance of Being Earnest depicts this to the absolute maximum. The play satirizes the ways of late Victorian upper class and their social etiquette. This satirical view is closely bound to the atmosphere of the time. The play itself deals itself with a typical Comedy of Manners storyline, the trivial social standards, love affairs and the aim of gaining the most money with the least effort. These subject matters are transfixed into a witty dialogue of which is usually a focal point of Comedy of Manners material. The play criticizes and upholds the Upper classes ideals at the same time. Oscar Wildes satirical view of the Upper class is a paradox in itself as he was part of it. The Importance of Being Earnest also supports elements of the well-made play. Original productions of The Importance of Being Earnest were staged in conventional theatres in the confines of the Proscenium Arch. The actors performed in a fourth wall style, where essential the Actor/Audience is non existent, and the actors play only to themselves, as if there is a wall between them and the audience. The Importance of Being Earnest used the ideas of realism and thrust them upon the stage. Ultra realistic props were used to create a world in which nothing seems out of place. Scenery was so intricately painted that the world seems unbelievably real. .u573d9983fa208aee181612071a92740b , .u573d9983fa208aee181612071a92740b .postImageUrl , .u573d9983fa208aee181612071a92740b .centered-text-area { min-height: 80px; position: relative; } .u573d9983fa208aee181612071a92740b , .u573d9983fa208aee181612071a92740b:hover , .u573d9983fa208aee181612071a92740b:visited , .u573d9983fa208aee181612071a92740b:active { border:0!important; } .u573d9983fa208aee181612071a92740b .clearfix:after { content: ""; display: table; clear: both; } .u573d9983fa208aee181612071a92740b { 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; } .u573d9983fa208aee181612071a92740b:active , .u573d9983fa208aee181612071a92740b:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u573d9983fa208aee181612071a92740b .centered-text-area { width: 100%; position: relative ; } .u573d9983fa208aee181612071a92740b .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u573d9983fa208aee181612071a92740b .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u573d9983fa208aee181612071a92740b .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; } .u573d9983fa208aee181612071a92740b:hover .ctaButton { background-color: #34495E!important; } .u573d9983fa208aee181612071a92740b .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u573d9983fa208aee181612071a92740b .u573d9983fa208aee181612071a92740b-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u573d9983fa208aee181612071a92740b:after { content: ""; display: block; clear: both; } READ: Disability In The Workplace Essay The Importance of Being Earnest has often being criticized for its emphasis on language, even to the stage where it could best be presented with minimal or no actor movement whatsoever. While many use this a reason to be critical, from a theatrical perspective the language is as close to perfect as you are ever likely to find. Wilde creates this effect in a number of ways. Firstly, his use of the paradox as a comic device, although not