Figure of Speech

————————————————- Figure of speech From Wikipedia, the free encyclopedia â€Å"Figures of speech† redirects here. For the hip hop group, see  Figures of Speech. A  figure of speech  is the use of a  word  or  words  diverging from its usual meaning. It can also be a special repetition, arrangement or omission of words with literal meaning, or a  phrase  with a specialized meaning not based on the literal meaning of the words in it, as in  idiom,  metaphor,  simile,  hyperbole, or  personification. Figures of speech often provide emphasis, freshness of expression, or clarity.However, clarity may also suffer from their use, as any figure of speech introduces an ambiguity between literal and figurative interpretation. A figure of speech is sometimes called a  rhetorical figure  or a locution. Not all theories of  meaning  have a conce pt of â€Å"literal language† (see  literal and figurative language). Under theories that do not,  figure of speech  is not an entirely coherent  concept. Rhetoric originated as the study of the ways in which a source text can be transformed to suit the goals of the person reusing the material.For this goal,  classical rhetoric  detected four fundamental operations[1]  that can be used to transform a sentence or a larger portion of a text: expansion, abridgement, switching, and transferring. ————————————————- Examples The figure of speech comes in many varieties. The aim is to use the language inventively to accentuate the effect of what is being said. A few examples follow: * â€Å"Round the rugged rocks the ragged rascal ran† is an example of  alliteration, where the consonant  r  is used repeatedly.Whereas, â€Å"Sister Suzy sewing soc ks for soldiers† is a particular form of alliteration called  sibilance, because it repeats the letter  s. Both are commonly used in poetry. * â€Å"She would run up the stairs and then a new set of curtains† is a variety of  zeugma  called a  syllepsis. Run up  refers to ascending and also to manufacturing. The effect is enhanced by the momentary suggestion, through a  pun, that she might be climbing up the curtains. The  ellipsis  or omission of the second use of the verb makes the eader think harder about what is being said. * â€Å"Military Intelligence is an  oxymoron† is the use of direct  sarcasm  to suggest that the military would have no intelligence. This might be considered to be a  satire  and a terse  aphorism. â€Å"But he's a soldier, so he has to be an Einstein† is the use of sarcasm through  irony  for the same effect. The use of  hyperbole  by using the word  Einstein  calls attention to the ironi c intent. An Einstein  is an example of  synechdoche, as it uses a particular name to represent a class of people: geniuses. â€Å"I had butterflies in my stomach† is a  metaphor, referring to my nervousness feeling as if there were flying insects in my stomach. To say â€Å"it was like having some butterflies in my stomach† would be a  simile, because it uses the word  like  which is missing in the metaphor. Tropes Main article:  Trope (linguistics) * allegory: Extended  metaphor  in which a story is told to illustrate an important attribute of the subject * alliteration: Repetition of the first consonant sound in a phrase. allusion: Indirect reference to another work of literature or art * anacoenosis: Posing a question to an audience, often with the implication that it shares a common interest with the speaker * antanaclasis: A form of  pun  in which a word is repeated in two different senses * anthimeria: Substitution of one part of speech for another, often turning a noun into a verb * anthropomorphism: Ascribing human characteristics to something that is not human, such as an animal or a god (see  zoomorphism) * antimetabole: Repetition of words in successive clauses, but in transposed grammatical order * antiphrasis: Word or words used contradictory to their usual meaning, often with irony * antonomasia: Substitution of a phrase for a proper name or vice versa * aphorism: Tersely phrased statement of a truth or opinion, an adage * apophasis: Invoking an idea by denying its invocation * apostrophe: Addressing a thing, an abstraction or a person not present * archaism: Use of an obsolete, archaic, word(a word used in olden language, e. g.Shakespeare's language) * auxesis: Form of  hyperbole, in which a more important sounding word is used in place of a more descriptive term * catachresis: Mixed  metaphor  (sometimes used by design and sometimes a rhetorical fault) * circumlocution: â€Å"Talking around† a topic by substituting or adding words, as in  euphemism  or  periphrasis * commiseration: Evoking pity in the audience * correctio: Linguistic device used for correcting one's mistakes, a form of which is  epanorthosis * denominatio: Another word for  metonymy * double negative: Grammar construction that can be used as an expression and it is the repetition of negative words * dysphemism: Substitution of a harsher, more offensive, or more disagreeable term for another.Opposite of  euphemism * epanorthosis: Immediate and emphatic self-correction, often following a  slip of the tongue * enumeratio: A form of amplification in which a subject is divided, detailing parts, causes, effects, or consequences to make a point more forcibly * epanados: Repetition in a sentence with a reversal of words. Example: The Sabbath was made for man, not man for the Sabbath * erotema: Synonym for  rhetorical question * euphemism: Substitution of a less offensive or more agreeable term fo r another * exclamation: An emphatic parenthetic addition that is complete in itself,Exclamation differs from interjection in that it usually involves an emotional response. * hermeneia: Repetition for the purpose of interpreting what has already been said * hyperbaton: Words that naturally belong together are separated from each other for emphasis or effect * hyperbole: Use of exaggerated terms for emphasis hypocatastasis: An implication or declaration of resemblance that does not directly name both terms * hypophora: Answering one's own  rhetorical question  at length * hysteron proteron: Reversal of anticipated order of events; a form of hyperbaton * innuendo: Having a hidden meaning in a sentence that makes sense whether it is detected or not * inversion: A reversal of normal word order, especially the placement of a verb ahead of the subject (subject-verb inversion). * invocation: Apostrophe to a god or muse * irony: Use of word in a way that conveys a meaning opposite to i ts usual meaning * kataphora: Repetition of a cohesive device at the end litotes: Emphasizing the magnitude of a statement by denying its opposite * malapropism: Using a word through confusion with a word that sounds similar * meiosis: Use of understatement, usually to diminish the importance of something * merism: Statement of opposites to indicate reality * metalepsis: Referring to something through reference to another thing to which it is remotely related * metaphor: Stating one entity is another for the purpose of comparing them in quality * metonymy: Substitution of an associated word to suggest what is really meant * neologism: The use of a word or term that has recently been created, or has been in use for a short time. Opposite of  archaism * onomatopoeia: Words that sound like their meaning oxymoron: Using two terms together, that normally contradict each other * parable: Extended  metaphor  told as an anecdote to illustrate or teach a moral lesson * paradox: Use of apparently contradictory ideas to point out some underlying truth * paradiastole: Extenuating a vice in order to flatter or soothe * paraprosdokian: Phrase in which the latter part causes a rethinking or reframing of the beginning * parallel irony: An ironic juxtaposition of sentences or situations (informal) * paralipsis: Drawing attention to something while pretending to pass it over * paronomasia: A form of  pun, in which words similar in sound but with different meanings are used * pathetic fallacy: Using a word that refers to a human action on something non-human * periphrasis: Using several words instead of few personification/prosopopoeia/anthropomorphism: Attributing or applying human qualities to inanimate objects, animals, or natural phenomena * praeteritio: Another word for  paralipsis * procatalepsis: Refuting anticipated objections as part of the main argument * prolepsis: Another word for  procatalepsis * proslepsis: Extreme form of  paralipsis  in which the speaker provides great detail while feigning to pass over a topic * proverb: Succinct or pithy expression of what is commonly observed and believed to be true * pun: Play on words that will have two meanings * repetition: Repeated usage of word(s)/group of words in the same sentence to create a poetic/rhythmic effect * rhetorical question: Asking a question as a way of asserting something.Or asking a question not for the sake of getting an answer but for asserting something (or as in a poem for creating a poetic effect) * satire: Use of irony, sarcasm, ridicule, or the like, in exposing, denouncing, or deriding vice, folly, etc. A literary composition, in verse or prose, in which human folly and vice are held up to scorn, derision, or ridicule. A literary genre comprising such compositions * simile: Comparison between two things using  like  or  as * snowclone: Quoted or misquoted  cliche  or  phrasal template * superlative: Saying that something is the best of something or has the most of some quality, e. g. the ugliest, the most precious etc. syllepsis: Form of  pun, in which a single word is used to modify two other words, with which it normally would have differing meanings * syncatabasis  (condescension, accommodation): adaptation of style to the level of the audience * synecdoche: Form of  metonymy, in which a part stands for the whole * synesthesia: Description of one kind of sense impression by using words that normally describe another. * tautology: Needless repetition of the same sense in different words Example: The children gathered in a round circle * transferred epithet: Placing of an adjective with what appears to be the incorrect noun * truism: a self-evident statement * tricolon diminuens: Combination of three elements, each decreasing in size * tricolon crescens: Combination of three elements, each increasing in size * zeugma: A figure of speech related to  syllepsis, but different in that the word used as a modifier is no t compatible with one of the two words it modifies * zoomorphism: Applying animal characteristics to humans or god Figure of Speech ————————————————- Figure of speech From Wikipedia, the free encyclopedia â€Å"Figures of speech† redirects here. For the hip hop group, see  Figures of Speech. A  figure of speech  is the use of a  word  or  words  diverging from its usual meaning. It can also be a special repetition, arrangement or omission of words with literal meaning, or a  phrase  with a specialized meaning not based on the literal meaning of the words in it, as in  idiom,  metaphor,  simile,  hyperbole, or  personification. Figures of speech often provide emphasis, freshness of expression, or clarity.However, clarity may also suffer from their use, as any figure of speech introduces an ambiguity between literal and figurative interpretation. A figure of speech is sometimes called a  rhetorical figure  or a locution. Not all theories of  meaning  have a conce pt of â€Å"literal language† (see  literal and figurative language). Under theories that do not,  figure of speech  is not an entirely coherent  concept. Rhetoric originated as the study of the ways in which a source text can be transformed to suit the goals of the person reusing the material.For this goal,  classical rhetoric  detected four fundamental operations[1]  that can be used to transform a sentence or a larger portion of a text: expansion, abridgement, switching, and transferring. ————————————————- Examples The figure of speech comes in many varieties. The aim is to use the language inventively to accentuate the effect of what is being said. A few examples follow: * â€Å"Round the rugged rocks the ragged rascal ran† is an example of  alliteration, where the consonant  r  is used repeatedly.Whereas, â€Å"Sister Suzy sewing soc ks for soldiers† is a particular form of alliteration called  sibilance, because it repeats the letter  s. Both are commonly used in poetry. * â€Å"She would run up the stairs and then a new set of curtains† is a variety of  zeugma  called a  syllepsis. Run up  refers to ascending and also to manufacturing. The effect is enhanced by the momentary suggestion, through a  pun, that she might be climbing up the curtains. The  ellipsis  or omission of the second use of the verb makes the eader think harder about what is being said. * â€Å"Military Intelligence is an  oxymoron† is the use of direct  sarcasm  to suggest that the military would have no intelligence. This might be considered to be a  satire  and a terse  aphorism. â€Å"But he's a soldier, so he has to be an Einstein† is the use of sarcasm through  irony  for the same effect. The use of  hyperbole  by using the word  Einstein  calls attention to the ironi c intent. An Einstein  is an example of  synechdoche, as it uses a particular name to represent a class of people: geniuses. â€Å"I had butterflies in my stomach† is a  metaphor, referring to my nervousness feeling as if there were flying insects in my stomach. To say â€Å"it was like having some butterflies in my stomach† would be a  simile, because it uses the word  like  which is missing in the metaphor. Tropes Main article:  Trope (linguistics) * allegory: Extended  metaphor  in which a story is told to illustrate an important attribute of the subject * alliteration: Repetition of the first consonant sound in a phrase. allusion: Indirect reference to another work of literature or art * anacoenosis: Posing a question to an audience, often with the implication that it shares a common interest with the speaker * antanaclasis: A form of  pun  in which a word is repeated in two different senses * anthimeria: Substitution of one part of speech for another, often turning a noun into a verb * anthropomorphism: Ascribing human characteristics to something that is not human, such as an animal or a god (see  zoomorphism) * antimetabole: Repetition of words in successive clauses, but in transposed grammatical order * antiphrasis: Word or words used contradictory to their usual meaning, often with irony * antonomasia: Substitution of a phrase for a proper name or vice versa * aphorism: Tersely phrased statement of a truth or opinion, an adage * apophasis: Invoking an idea by denying its invocation * apostrophe: Addressing a thing, an abstraction or a person not present * archaism: Use of an obsolete, archaic, word(a word used in olden language, e. g.Shakespeare's language) * auxesis: Form of  hyperbole, in which a more important sounding word is used in place of a more descriptive term * catachresis: Mixed  metaphor  (sometimes used by design and sometimes a rhetorical fault) * circumlocution: â€Å"Talking around† a topic by substituting or adding words, as in  euphemism  or  periphrasis * commiseration: Evoking pity in the audience * correctio: Linguistic device used for correcting one's mistakes, a form of which is  epanorthosis * denominatio: Another word for  metonymy * double negative: Grammar construction that can be used as an expression and it is the repetition of negative words * dysphemism: Substitution of a harsher, more offensive, or more disagreeable term for another.Opposite of  euphemism * epanorthosis: Immediate and emphatic self-correction, often following a  slip of the tongue * enumeratio: A form of amplification in which a subject is divided, detailing parts, causes, effects, or consequences to make a point more forcibly * epanados: Repetition in a sentence with a reversal of words. Example: The Sabbath was made for man, not man for the Sabbath * erotema: Synonym for  rhetorical question * euphemism: Substitution of a less offensive or more agreeable term fo r another * exclamation: An emphatic parenthetic addition that is complete in itself,Exclamation differs from interjection in that it usually involves an emotional response. * hermeneia: Repetition for the purpose of interpreting what has already been said * hyperbaton: Words that naturally belong together are separated from each other for emphasis or effect * hyperbole: Use of exaggerated terms for emphasis hypocatastasis: An implication or declaration of resemblance that does not directly name both terms * hypophora: Answering one's own  rhetorical question  at length * hysteron proteron: Reversal of anticipated order of events; a form of hyperbaton * innuendo: Having a hidden meaning in a sentence that makes sense whether it is detected or not * inversion: A reversal of normal word order, especially the placement of a verb ahead of the subject (subject-verb inversion). * invocation: Apostrophe to a god or muse * irony: Use of word in a way that conveys a meaning opposite to i ts usual meaning * kataphora: Repetition of a cohesive device at the end litotes: Emphasizing the magnitude of a statement by denying its opposite * malapropism: Using a word through confusion with a word that sounds similar * meiosis: Use of understatement, usually to diminish the importance of something * merism: Statement of opposites to indicate reality * metalepsis: Referring to something through reference to another thing to which it is remotely related * metaphor: Stating one entity is another for the purpose of comparing them in quality * metonymy: Substitution of an associated word to suggest what is really meant * neologism: The use of a word or term that has recently been created, or has been in use for a short time. Opposite of  archaism * onomatopoeia: Words that sound like their meaning oxymoron: Using two terms together, that normally contradict each other * parable: Extended  metaphor  told as an anecdote to illustrate or teach a moral lesson * paradox: Use of apparently contradictory ideas to point out some underlying truth * paradiastole: Extenuating a vice in order to flatter or soothe * paraprosdokian: Phrase in which the latter part causes a rethinking or reframing of the beginning * parallel irony: An ironic juxtaposition of sentences or situations (informal) * paralipsis: Drawing attention to something while pretending to pass it over * paronomasia: A form of  pun, in which words similar in sound but with different meanings are used * pathetic fallacy: Using a word that refers to a human action on something non-human * periphrasis: Using several words instead of few personification/prosopopoeia/anthropomorphism: Attributing or applying human qualities to inanimate objects, animals, or natural phenomena * praeteritio: Another word for  paralipsis * procatalepsis: Refuting anticipated objections as part of the main argument * prolepsis: Another word for  procatalepsis * proslepsis: Extreme form of  paralipsis  in which the speaker provides great detail while feigning to pass over a topic * proverb: Succinct or pithy expression of what is commonly observed and believed to be true * pun: Play on words that will have two meanings * repetition: Repeated usage of word(s)/group of words in the same sentence to create a poetic/rhythmic effect * rhetorical question: Asking a question as a way of asserting something.Or asking a question not for the sake of getting an answer but for asserting something (or as in a poem for creating a poetic effect) * satire: Use of irony, sarcasm, ridicule, or the like, in exposing, denouncing, or deriding vice, folly, etc. A literary composition, in verse or prose, in which human folly and vice are held up to scorn, derision, or ridicule. A literary genre comprising such compositions * simile: Comparison between two things using  like  or  as * snowclone: Quoted or misquoted  cliche  or  phrasal template * superlative: Saying that something is the best of something or has the most of some quality, e. g. the ugliest, the most precious etc. syllepsis: Form of  pun, in which a single word is used to modify two other words, with which it normally would have differing meanings * syncatabasis  (condescension, accommodation): adaptation of style to the level of the audience * synecdoche: Form of  metonymy, in which a part stands for the whole * synesthesia: Description of one kind of sense impression by using words that normally describe another. * tautology: Needless repetition of the same sense in different words Example: The children gathered in a round circle * transferred epithet: Placing of an adjective with what appears to be the incorrect noun * truism: a self-evident statement * tricolon diminuens: Combination of three elements, each decreasing in size * tricolon crescens: Combination of three elements, each increasing in size * zeugma: A figure of speech related to  syllepsis, but different in that the word used as a modifier is no t compatible with one of the two words it modifies * zoomorphism: Applying animal characteristics to humans or god

Discuss the various perceptions of love in Shakespeare’s Essay

William Shakespeare wrote Romeo and Juliet in 1595. When it was written, Shakespeare was quite young, 31, already five years into his career. Queen Elizabeth I was on the throne at the time, and many of the characteristics of Elizabethan lifestyle are included within the play. In the Elizabethan times, it was not unusual for people to get married and have children young. In the play Lady Capulet says, â€Å"By my count, I was your mother much upon these years,† to Juliet, who appears to be about 12 years old. She is telling Juliet that she was already a mother at Juliet’s age, implying she should be getting ready to marry now. Women were also not considered of much importance in those days. They were not as ‘important’ as men, and just used for sex, which plays a big part in the topic of conversation between characters throughout the play. Women/girls also had to obey their fathers until they got married, and then obey their husbands when they did get married. It was a very male dominant era. Romeo and Juliet is partly a comedy, tragedy and history. It is a tragedy obviously because of all the death in it. It is a comedy because of the irony and contrast the characters raise, and also because of the humour some characters like Mercutio and the Nurse bring into the play. It is a history as well because of the fact it was written a long time ago, and has historical contents in it. There is a great deal of love and passion in this play, but not all the same. Different characters have different perceptions of love, and different passions. The play is also as much about hate as it is about love, which is a very important element. Shakespeare puts emphasis on themes such as the relationship of love and hate and old and young. This is what I will be analysing in the essay. The play tells the story of Romeo Montague and Juliet Capulet; the children of two rival families living in Verona, who fall in love and get married without their families knowing. The hatred felt by their families leads to the death of five people. Two of who are Romeo and Juliet, the star-crossed lovers who die because they want to be together but cant be. It shows the young as they struggle to escape from the morass of hatred created by their elders. The ancient family feud makes Romeo and Juliet’s union even more significant as they both hate each other’s families, but manage to overcome it when they meet each other. This play represents ‘true love’ because it shows pure hatred turn into pure love. Romeo and Juliet went against everything they were brought up with and gave up their lives to be together. Romeo is a very passionate person when we first meet him, and his passion stays throughout the play. We do learn however, that Romeo is very impulsive, and acts on this impulsive streak very often, and it leads him to do some stupid things, which I will show further on in the essay. The first reference to love in the play is in the opening scene where we meet Sampson and Gregory (two Capulet servants). They are both very vulgar and crude characters and show this straight away when they are talking about the Montague women. In lines 17-20, Sampson says, â€Å"Tis true, and therefore women being the weaker vessels are ever thrust to the wall. Therefore I will push Montague’s men from the wall, and thrust his maids to the wall. † This is where the punning becomes sexual. He is implying that he will assault the Montague maids against the wall. Later on in lines 27-28, he says, â€Å"Ay, the heads of the maids, or their maidenheads- take it in what sense thou wilt. † Here he is saying that he will either chop off the heads of the Montague maids, or rape them, depending on what he feels like. Their behaviour shows that they do not actually think of love itself, and only think of sex. They view women as mere objects to serve their pleasure. They are not the only bawdy characters in the play to have this perception of women and love thought. In act two, scene one (lines 34-38); Mercutio is making fun of Romeo’s talk of love for Rosaline. He talks about a ‘Medlar tree’, and describes sex as a ‘Medlar fruit’. He is saying that Romeo really wishes Rosalie were a Medlar fruit, even though he says he loves her, all he really wants is sex. This is probably because this is all Mercutio sees love as. The Nurse is another one of these characters. She constantly talks about the physical side of marriage. To her, love is merely about sex and having babies. For Sampson, Gregory, Mercutio and the Nurse, love is something non-emotional, and they have obviously never experienced love like Romeo and Juliet’s. Love for Romeo and Juliet is very emotionally bonded, and they cannot live without each other. This however does not mean there is no physical element to their relationship. Romeo and Juliet eagerly look forward to the physical side. This can be seen in act three, scene two, lines 1-30, where Juliet is looking forward to her wedding night, or her â€Å"love-performing night. † But even this is altered by their love into something of which Mercutio, the Nurse and the servants know nothing of. In act one, scene one, Romeo’s parents show parental love when they are concerned about him. The first evidence to show they care about Romeo is in lines 118-119, where Lady Montague says, â€Å"Right glad I am he (Romeo) was not at this fray,† meaning she was glad that Romeo was not involved in the fight that had just happened. In lines 133-144, Montague talks about Romeo’s worrying behaviour. He says that he is always crying, distances himself from everyone else, and shuts out light, making himself â€Å"an artificial night†. Montague is obviously worried about his son’s behaviour, and asks Benvolio if he could talk to Romeo because he does not understand him. This doesn’t mean however, that he does not care how Romeo feels, but he evidently does. It just shows the contrast between young and old. The first time we meet Romeo, he seems very sad and down (in the exact state his father describes him to be in). he is sad because he is ‘in love’. For Romeo, being in love (at this stage in the play) is a very painful, negative thing, especially because here there is a situation of unrequited love. However, by studying Romeo’s language in this scene, I believe that he is not in love with ‘Rosaline’, but infact in love with the idea of love itself. The fact that he does not say Rosaline’s name once, but talks about being in love, shows that the she is irrelevant. Romeo’s doting over Rosaline is introduced to show the difference between love and infatuation. He talks about love as a painful situation to be in, as shown in lines 195-196, â€Å"A madness most discreet, a choking gall, and a preserving sweet. † This changes drastically though, when he meets Juliet. From the second he sees Juliet (in act one scene five); you can see he has changed. He suddenly speaks in a more positive tone, with more positive views on Juliet not just of love. â€Å"O she doth teach the torches to burn bright. † Romeo is referring to Juliet as an actual person, whereas before he was talking about being in love (supposedly with Rosaline), but never refers to her as a person. On meeting Juliet he experiences ‘love at first sight’. He goes on to say, â€Å"For I ne’er saw true beauty till this night†. This shows that he has forgotten about Rosaline already, almost like she never existed. Romeo constantly compares Juliet to a saint throughout the play, â€Å"O then dear saint. † He has made Juliet out to be the most important person (to him), in the matter of minutes. In their first meeting, Romeo and Juliet share a sonnet (lines 94-107). This immediately shows the connection of love and harmony that exists between them. In the sonnet, love as a religion seems to be the key subject, and Romeo talks about it so passionately. He refers to Juliet as a â€Å"holy shrine†, and his lips â€Å"Two blushing pilgrims†. By studying Romeo’s language here, and that of which he used when we first met him, you can see that his feelings have gone from being self-centred, self deceiving and essentially negative, to less self-centred, genuine and sincere passion, positively approached when he meets Juliet. The love between Romeo and Juliet is different from any other in the play, because both share the same view on love. It is so strong that they fought through everything to be together and when they weren’t they felt empty and sad. No one else in the play shows love for anything this deep. The words Romeo and Juliet use when flirting with each other emphasise their love for one another. They use words to do with the body â€Å"lips, hands, palms†, religion â€Å"pilgrims, saints, prayer, devotion and holy† then they put both ideas together, â€Å"holy palmers’ kiss† and â€Å"saints lips†. Romeo is trying to ‘woo’ Juliet with romantic gestures. In line 139 Juliet says, â€Å"My only love sprung from my only hate! † Two types of love are at conflict here for Juliet. Romantic love (for Romeo) and love for her family, (because she was brought up to hate the Montague’s). This saddens her. There is another type of love in the play – parental and familial love, the love between parents and their children. We do not learn much about the Montague parents, but we do see a great deal of the Capulet parents. At first when we see Capulet talking to Paris, he is saying Juliet is his only daughter and she means a lot to him, so he does not want her to marry as young as she is. However, this changes completely by Act 3, scene 4 when he shrewdly decides to marry off his daughter to Paris and arranges the wedding. In Act 1, scene 3, Lady Capulet has a talk with Juliet about marriage (to Paris). She does not seem to care much about Juliet’s opinion, but more than she does later on. This is where we see her first selfish streak, and realise that their mother-daughter relationship is not a very close one. It is not until Act 3, scene 5 we see the Capulets completely fail their daughter, when they force an arranged marriage onto her. This is a striking scene, where Lady Capulet wishes Juliet was dead after she says that she does not want to marry Paris â€Å"I would the fool were married to her grave†. Capulet is even more heartless in this scene. He completely loses his temper with Juliet, and threatens to throw her out and disown her is she does not marry Paris. The love of the Capulets’ for their daughter is so possessive and domineering, that when she doesn’t do as they wish, it turns into utter cruelty and really makes you question whether they love Juliet or not. Her parents want to force her into a loveless marriage because they obviously do not consider love to be at all important in a marriage, and also because they think they know what is best for Juliet and that she is theirs to treat however they like â€Å"An you be mine I’ll give you to my friend; An you be not, hang, beg, starve, die in the streets, for by my soul, I’ll ne’er acknowledge thee,† (line 192-194). This also shows the contrast between young and old – the old don’t understand the young. Lord and Lady Capulet actually show more love for Juliet when they find her supposedly dead, but even this is selfish love as they are more worried about how they are going to live without her. This shows just how superficial their love for Juliet is. Other characters that act as surrogate parents for Romeo and Juliet and the Nurse and Friar Lawrence. The Nurse nursed Juliet as a baby, and has practically brought her up. The Friar is someone who both lovers turn to for advise. Romeo goes to the Friar when he wants to marry Juliet. The Friar and the Nurse acted as messengers between Romeo and Juliet. They showed great support and parental love towards Romeo and Juliet when they got married, but even this was partially superficial. At the end of Act 3, scene 5, just after the big argument between Capulet and Juliet, the Nurse is trying to comfort a distraught Juliet, but instead she fails her miserably. When Juliet asks the Nurse what she thinks she should do, the Nurse surprises her by saying that she might as well marry Paris because Romeo has been banished and they can no longer be together. She thinks that love (marriage) is no more than having sex and having babies, then to her Paris would make just a good husband as Romeo would. She does not understand the depth of emotion involved in true love, and Juliet is very upset by this because she thought that the Nurse understood how she felt. After this conversation, Juliet goes to the Friar for advice (Act 4, scene 1). The Friar helps her a great deal, and you think he really understands Romeo and Juliet, but he in turn fails Juliet in Act 5, scene 3. When Juliet wakes up and find Romeo dead she wants to spend more time with him, but the Friar insists that they leave when he hear people coming their way, â€Å"Come I’ll dispose of thee among a sisterhood of holy nuns†. The Friar’s inadequacy in this crisis is shown by this ironic suggestion. He is fine until now to help the lovers be together, but when it comes to him nearly being caught out, he just tries to run away from the situation. This shows his selfishness, and the fact he does not understand the lovers’ affections and intentions to be together always. In this play of overflowing love and passion we are introduced to a character very different from all the others – Paris. Paris is an altogether good man, who is genuinely in love with Juliet and is the only one genuinely upset when she dies. Here there is another situation of unrequited love for Juliet from Paris. He is quite an innocent character caught up in the Capulet family’s complications and does not think there is anything wrong with the arranged marriage. He does not actually speak to Juliet until they meet in the Friar’s cell in Act 4, scene 1, and the marriage is arranged through Capulet. He is very thoughtful towards Juliet’s feelings, and in lines 6 and 7, he says he has not talked to her about ‘love’ (the marriage), because she has been weeping and is very sad about Tybalt’s death, but thinks that by getting married she will be happy again. Another character apart from Romeo and Juliet who is also driven by great passions and love is Tybalt. Tybalt shows the greatest passion for hate. In Act 1, scene 1 he says, â€Å"what, drawn and talk of peace? I hate the word, as I hate hell, and all Montague’s and thee†. He is a very passionate character who also shows a tremendous amount of familial love, because he is prepared to fight and in turn die for his family. Mercutio is also another one of these characters. Although he is neither Capulet nor Montague, he shows a great amount of love of friendship towards Romeo and the Montague’s he dies whilst duelling against Tybalt for them. In his â€Å"Queen Mab† he lets his tongue run away with him because he is talking passionately about something (love) that he doesn’t believe in. The mood in the scenes in which we see Romeo and Juliet together, contrast with the atmosphere of most the other scenes in the play, because of their feelings for each other. They are the two main characters who are star-crossed lovers, so obviously their scenes are going to be much more romantic and intense with passion for love than any other. Their scenes are also more calmer, relaxed and create a pleasant, positive atmosphere, whereas the rest are mainly to do with the family feud or other less positive things (such as the arranged marriage). In the balcony scene (Act 2, scene 2), you can tell that they both see their love as more important than any ancient family feud. In lines 66-69, Romeo speaks of how â€Å"stony limits cannot hold love out†, meaning that even high walls are no challenge for love and that nothing can stop them from sharing their love. By the end of the play Romeo and Juliet have changed quite a bit. Romeo went from being almost in a state of depression, to this fiery most positive character. However the same impulsive streak he has at the beginning is still there right till the very end when he acts on his impulse and decides to drink the poison not knowing the facts of Juliet’s ‘death’. Juliet was quite childish at the beginning of the play, because she does exactly what she was told by her parents. You could say that both character stayed childish right till the end, because of the way they hid everything from most people because they were too scared to come out. You could also say though that they grew up, matured a lot and became more independent because they disobeyed their parents and found a way to be together practically by themselves (even though the Nurse and the Friar knew, they did not understand Romeo and Juliet properly). I also think that by spending their first night together, Romeo and Juliet matured more as they cemented their love. They both made huge sacrifices for each other, making their love even truer, and even though they both died in the end, Romeo died after kissing Juliet, and Juliet died after kissing Romeo. Just before Romeo takes his poison, he says, â€Å"here’s to my love! † and just before Juliet stabs herself she says â€Å"Oh happy dagger! † This shows they didn’t mind dying as long as they were able to be together. Also in the play, the actions for the older members, affect the younger members a lot. Because of them, Mercutio, Tybalt, Paris and Romeo and Juliet all die. This is what makes Romeo and Juliet such an immense tragedy. Now I have shown the various perceptions of love in Shakespeare’s Romeo and Juliet, I will now pick out two contrasting scenes I have discussed and explain how I would stage them to show their differences. The two scenes I have chosen are, act 1, scene 1, with Sampson and Gregory (lines 11-27), and act 1, scene 5, where Romeo and Juliet meet for the first time (lines 94-107). Sampson and Gregory are two very crude characters, and this has to be shown by not only their performances, but also their surroundings. The actors should wear green or khaki colours, with their swords hanging from a belt on their sides. This makes them look like they are army soldiers, who are ready to fight at any moment. They would have stubble showing, and walk as if they had something heavy on their shoulders, which makes them look ‘rough’, and rude. I would have them talk very loud, almost shouting, as if they owned the place, inconsiderate to other peoples’ feelings and are boosting about what they are saying. The lighting should be a bold green when Sampson says, â€Å"A dog of that house shall move me to stand. † Green is quite a hard, ‘sick’ looking colour, which will emphasise their foul minds. They should walk side-by-side, in the middle, and people should walk on the very edges (of the stage) to look as if they are trying to stay away from them. When they talk about the Montague maids and pushing them against the wall, one of them should pretend he is going to push a woman passing by into the wall, and then they both laugh about it. Romeo and Juliet’s first meeting is very special. In lines 94-107 they share a sonnet, so this should be a very romantic scene. Juliet should be dancing with someone else, then they all switch partners, and Romeo hurries to be hers. Until they start dancing with each other, there should be other people all around the room (on the stage), but as soon as Romeo says his first line, â€Å"If I profane†¦ † they should all move into the background, the music (at the party) should die slowly into a soft beat. Romeo and Juliet will dance in he middle, up-stage, and this will show the audience who they should be looking at and listening to. The lighting would hover from a calm yellow, to subtle orange, then to a soft red, then eventually to a light pink. These colours remind me of a beautiful sunset, and also romance, so I think it will work well because of the softness. They should go behind a pillar on the right side of the stage to kiss to show they are hiding it from everyone else. Romeo should wear a mask all throughout, and pull it off just before they kiss, and they should both look into each other’s eyes the whole time. This will show that they do not care about each other’s bodies. Both would be in their party outfits- Juliet’s should be in a long cream or white dress to show her purity, with red flowers or embroidery on it, also wearing red lipstick. Romeo’s outfit should be a red or maroon velvet material, with a yellow belt and silver mask. This will make him look like a ‘prince’, and the red worn by both characters, emphasises the ‘red’ associated with romance. They should speak softly to each other, and when they speak it should not be as if this is their first meeting, but as if they have known each other for a lifetime. This will show the special connection they have straight away.

Annonated Bibliography Composition Ii

Lindsay Shipman Annotated Bibliography Composition 122S Richards, Sara. â€Å"The building blocks of a healthy diet. † Practice Nurse 38. 3 (2009): 12-17. Academic Search fComplete. EBSCO. Web. 14 Aug. 2011. This article explains which foods to eat and which foods we should ‘stay away’ from or eat in moderation. This article reminds that the human body is complex and it’s important to eat a healthy diet. The author goes into great detail about the complexity of food and the effects they have on the human body. It builds a foundation of knowledge for achieving and maintaining a balanced-healthy diet.It gives great detail about macronutrients and the effects they have on your body. The clear descriptions of carbohydrates, proteins, fats and water give a the reader a great understanding of what is good for the body and what is bad for the body. The authors’ purpose is to prepare a nutrition guideline for a healthy diet. Although it is written more for n urses’ or dieticians it is a good guideline that everyone can follow to create a healthy diet for themselves. It was written in 2009 so it is still an excellent guide to follow today. This main author of this article is a practicing nurse with RGN credentials.She uses many well-known and reliable health organizations as sources for this article. This article gives us the answer to which foods and how much should we eat for a healthy balanced diet. Although it goes into a little more detail than the average person may need to decide which foods are best for you, it gives you a clear guideline for choosing the right foods. For instance, I plan to incorporate more whole grains, vegetables and fruit into my diet and reduce the foods with animal fats, processed foods and refined foods. â€Å"Keeping portions in proportion. (Cover story). † Harvard Women's Health Watch 15. (2007): 1-3. Academic Search Complete. EBSCO. Web. 15 Aug. 2011. This article gives very precise sugges tions for changing the amount of food one consumes. It has a nice chart detailing exactly how big a serving should for every food group in the food pyramid. The chart uses everyday items for comparison so everyone can envision the correct size. The authors suggest training your eye for serving sizes so when you are eating out portions do not get out of control. Another suggestion is while eating out divide the portion in half when it is served and take half of it home to eat at another meal.The article brings to our attention that portion sizes have increase 100% over the years. For example: fountain drinks used to be 7 ounces but now can be up to 42 ounces. Eating filling foods such as whole foods that will keep you feeling full longer will cut down on snacking between meals. The purpose of this article is to remind the human race how much a serving of food really is and just because a huge plate of food is set in front of you, you do not have to eat it all in one sitting. It clear ly places the blame for overeating on the individual.The article was really written for the general audience even though the title suggests it is written about women’s health. The authors included sources from the American Health Association and the USDA. It was written by affiliates of Harvard Medical School which is an accredited institute whom I believe thoroughly check out articles they publish. Harvard was established in 1636 and since then they have been educating our medical professionals. The article included survey results from a variety of Universities concluding that people ate more based on the amount they were served.Other resources used for this article include the United States Dept. of Agriculture and Centers for Disease Control, both are highly respected agencies. I will use this information in my research paper by knowing the correct serving size for foods, especially my favorites that are high in calories. It will help to know what a serving size looks like and applying a few of the other suggestions for portion control. I like the following ideas: Using smaller dishes while eating at home; fix your plate then sit down and do not go back for seconds. The First Line of Defense: Portion Control. † Running & FitNews 28. 2 (2010): 6-8. Academic Search Complete. EBSCO. Web. 15 Aug. 2011. This article reminds us that more does not mean better when it comes to mealtime. We all know to lose weight we have to consume fewer calories and move more. According to this article it is harder today than it was twenty years ago because portions of food offered to us are much larger than they were then. Being able to visualize a recommended serving size is your first line of defense in controlling your calorie intake.There is a chart included in this article which relates serving sizes to everyday objects. The author reminds us that caloric intake is not one size fits all. An active man may require 2200 calories a day and an active woman may only require 1800 calories per day. The purpose of this article is to help the average person realize and visualize a recommended serving size set forth by the USDA Center for Nutrition Policy and Promotion. The article brings out a few common mistakes people make when sitting down to a meal and gives us a clear idea of what a well-proportioned meal should look like.It tells us that making small changes in the amount we eat can lead to significant weight loss over time. The article is written by staff members of Running and FitNews. The Running and FitNews editorial board is made up of many medical professionals. There are mainly M. D. ’s on board but also a scattering of PH. D’s. Knowing so many medical professionals comprise the board for this publication makes it reliable in my opinion. The information in this article will help me visualize and strive toward correct portion size in the future.It will help to know that your size, age and how active you are determines your caloric intake per day. I had no idea a recommended serving size of pasta is one half cup or as the chart displays, half of a baseball. This is good to know since the average person tends to steadily gain weight as we age. Young, Lisa. The Portion Teller: Smartsize Your Way to Permanent Weight Loss. Random House, 2005. Barnes and Noble Online. 13 Aug 2011. http://my. barnesandnoble. com/ebooks/ebookslibrary. html This book starts out telling us that our national weight problem can be attributed to how much we eat not what we eat.The serving sizes have grown by leaps and bounds since the 1960’s. The author conducted her own research providing many charts throughout the book stating many portion shockers and comparisons of sizes Chart: portion shockers; stadium size went from 82k 1920 remodeled to 49k top selling women sz 8 to 14 in 20 yrs, queen sz bed 6 in lg than in 1970. Bus seats are 18 in up an inch fr 1997. Europe serv sz smaller than us. By reviewing the charts clearly americans r being served twice as much as before . 5 c of spag = 32 strands 302 strand = 2lbs Given more we eat more 000-2600 calores a day Sedentary women and young child shld eat less Active men and teen boys more Many experiments by experts performed. U cant tell amt of calories by looking at dish Down with diets they don’t wk, the do not address the larger sizes of food portions or lack of understanding what a recommended portion is. Author teaches us to understand food groups. To make Healthy choices from each food group and to estimate portions. Charts consistently reinforce the expanding sizes of everything from drinks to desserts. Cheesecake 14 oz @ 1560 cals.Solo cups were 7 oz in 1950, now they sell 46 oz. Author was a mgr weight loss ctr then nutrition counselor for weight loss programs. This book teaches us standard serv sz, how many serv to eat per day fr each grp She teaches us how to learn to eat correctly not to diet by cutting out our favorites. She gives us an eating plan. Helps us to understand food labels and calorie and nutrient content. 6th ed. Of dietary guideline e for americans emphasizes c and oz. 2005. Usda differs fr fda serv sz, differ criteria. Fda pasta sz= 2 cups uncooked which = 1c cooked, usda . 5 c cooked pasta. Pg 33

Professional Development Assignment Example | Topics and Well Written Essays - 1500 words

Professional Development - Assignment Example The skill of flexibility within me also helps in developing a positive attitude owing to which I accept fresh challenges with ease and also broadens my thought process owing to the presence of this particular positive attitude in my character. The positive attitude prevents me from becoming demoralised in my work. I also have the tendency to work rigorously as a result of which in spite of several failures in my task, I never intend to always come forward for the reason of attainment of that particular task. The interpersonal skill within me also assists me to make effectual communication with others. I would also like to add in this context that I also possess qualities of a good listener and have the flair of getting along with people well that too owing to my good communication as well as listening skills. Weaknesses The weakness in me is the lack of confidence in work and also while talking to the customers and even my friends or class mates owing to my poor pronunciation. In cer tain instances, this dearth of confidence results in embarrassing me in front of others. This dearth of confidence while communicating with people is my greatest weakness which might hold me back from scaling heights in the profession I am in presently and the one that I wish to pursue in the future, as both calls for the requirement of this skill to a large extent. Thus, to overcome such weakness increased growth in the level of confidence is required which is only possible with the help of regular practice or training. I must focus on my confidence level as it is regarded as essential while dealing with customers in any kind of business along with triggering self-assurance in the competitive environment. I even... The reflective summary of the study has been prepared by taking into consideration the requirement of the development of the needed skills towards the attainment of my career objectives. The SWOT analysis that the researcher conducted on himself helped him to identify the skills that the researcher lack in and the ones that needs honing. Based on that analysis and according to the basis of priority the cognitive skills need to be developed initially. This will entail the need of enhancing the researcher’s listening skills which will further trigger the development of his cognitive skills. The researcher intends to develop this skill within him in the initial three months by way of enrolling myself in the required regular classes that will assist in the development and promotion of this skill. The next aim will be to develop my communication skills which the researcher can start consequently with the development of the earlier mentioned cognitive skills. The researcher will req uire initiating communication with the people present around him without feeling shy. He needs to overlook the aspect of poor pronunciation which restricted or resisted him from communicating with people around him for all this time in order to effectively develop this skill. The researcher will also need to start communicating or strike conversations with the customers coming to his place of work. The researcher’s active participation in the discussions during his course classes will also be a contributing factor for the development of communication skill.

Women in Catholicism Essay Example | Topics and Well Written Essays - 1500 words

Women in Catholicism - Essay Example The Gospels give account of the presence and importance of women in the company of Jesus and His interactions with them. Prominent among them are Mary and Martha, sisters of Lazarus, the friends of Jesus, and Mary Magdalene. The Gospels also mention Mary Magdalene as among the witnesses of the resurrection. But Paul, the founder of Christianity, does not mention any woman witness at the event and women could not become priests or bishops like the men (Kilgo). Whatever roles women traditionally played in early Christianity, the leaders of the evolving Catholic church clarified that women could not have official positions in the orthodox Church (Kilgo 2006). Paul refers to women, as well as to men, as his fellow evangelists. Sources, like the Gospel of Mary Magdalene, also show that her Christian community regarded her as a disciple, a leader and a major teacher. This same Gospel relates how her brother Peter opposed her activity and suggested that the newly established Orthodox Church, based in Rome, did not approve of it. Another orthodox leader in Africa, Tertullian, denounced similar activities by another woman who was baptizing, preaching and performing other acts, which were not allowed women. As early as in the first centuries, there was a great deal of objection and prejudice towards the role of women in the church (Kilgo). A study found that the higher one’s educational level goes, the less is his sexist attitude and gender prejudice towards women and that religiosity in a dominantly Catholic country displays benevolent, though not hostile, attitudes towards the genders (Glick 2002). Established religions, like orthodox Catholicism, have consistently practiced and exhibited these sexist attitudes, which justify and reinforce structural inequality between men and women. Responses to interviews and results of the study provided evidence that increasing the level of education could reduce or solve conventional gender inequalities.

The Nature of Firms in Different Economic Systems Essay

The Nature of Firms in Different Economic Systems - Essay Example d by the market share (or market power) it possesses, number of other sellers in the industry, nature of market demand faced by the firm, price mechanism followed and the target market served (Plesch and Blakenburg, 2008). Variation in some or all of these factors creates different types of firms. Some of these factors are internal to the firm while others are related to the external environment of the firm. Customer purchase behaviour (or customer preferences) is the chief external factor that affects the operations of the firm. The pattern of exchange of goods and services and transaction of knowledge (referring to symmetry or asymmetry of information in the market structure) also determines the types of firms in different markets. It influences the production pattern of the firm and also reflects the kind of profit enjoyed by the firm. Nature of firms in different types of economic systems Some economists distinguish each type of economic system from one another according to the c oncept of economic surplus. While various types of economic systems have been prevailing in different periods of time in history, only a small number of economic systems have played significant role in the shaping up of productive units in the economy. In the current global economy, three different market systems are can be distinguished from one another (Plesch and Blakenburg, 2007). Since the characteristics of each of these economies vary, it indicates that the type of firm that operates in these economies would not be the same. The types of economic structures have been elaborated below with reference to the type of firm that can operate in these economic systems. The first kind of economic system is market economy. In this type of economy, the market acts as the prime economic thrust.... This essay offers comprehensive analysis of varying role of firms in different economic systems. The nature of firm is highly integrated with the nature of the economy in which the firm operates Different forces might lead to resource allocation in an economy. Depending on factors such as availability and allocation of raw materials, changing preferences of customers, culture and tradition of the economy and basic infrastructure; the missions and short and long term goals of the firms are decided. The economic system of a nation refers to the system of allocating the resource endowment of the country among the different activities taking place within the country. In this process, resources are allocated to firms for making productive activities. These resources act as the factors of production for the firm. In the current world economy, three different types of economic systems can be identified. These are command economy, market economy and mixed economy The nature of firms is not a constant attribute . It varies depending on certain internal as well as certain external factors. Economic system can run without intervention from any other individual or agency. Supply in the economy is adjusted to the demand created by consumers, or in other words, production is adjusted consumption. The process in which a firm operates in the economy, according to scholars, is elastic and automatic . All firms in an economic system are coordinated by the price mechanism. Thus, they are integrated with the economic structure of the country

Telemedicine Coursework Example | Topics and Well Written Essays - 250 words

Telemedicine - Coursework Example Consumers need to be properly clarified on the key areas of health insurance. In our pilot market, we found out that consumers have difficulty in identifying key areas of health insurance due to excess of information in their websites creating confusion and misinterpretation of information about their health system policies. According to our research, we identified that the numerous information did not apply in most circumstances to the consumer. Most of the consumers did not even use the web sites to get information that they needed. Our telemedicine application entails the basic and most important information, these comprises of: pharmacy benefits,amount to be charged, yearly limit rates,PCP office copay and special care necessities for folks as well as individual health plan policies. This system will use a simple geographical interface which is user-friendly to consumers (Darkins 2000). In our research, we identified that the consumers had a hard task comparing insurance plans. The consumer should be able to compare different insurance health plans to be able to find the most suitable insurance health plan by using the telemedicine to plan for the future. This technology help professionals in different places exchange ideas and information without being in the same place or even have to travel to attend to patients this saves time for the consumers making it easy and cheap. Video telephony is mainly used by the deaf, speech-impaired, people with mobility issues and people who are far away and need telemedical services. Health information technology (HIT) is an umbrella that describes the management and information of health using computerized systems. Health information technology, decreases paperwork, cut the cost of health care services, reduce medical errors, increase administrative efficiency and improve health care

How green are electric car batteries Research Paper

How green are electric car batteries - Research Paper Example However, this trend is yet to be noticed as most of the vehicles in this 21st century are still powered by traditional fuels; electric cars are yet to become popular among the masses. The Electric Battery An electric car along with all its accessories is powered by its battery. The electric battery drives a controller which is used to run the main electric motor of the car. Cars driven by gasoline and diesel also have batteries, but they are mainly used to start the engine of the vehicle and also power some of its accessories like the radio, television or the air-conditioner. Just like fuel-driven cars need to be reloaded, once they are exhausted of their fuel reserves, the electric car batteries are required to be recharged when they are depleted of their initial power. Therefore, electric batteries need to be strong and enduring in terms of their power and longevity. Till recently, battery manufacturers were yet to invent dependable electric batteries that could bring electric vehicles at par with the fuel-driven cars. However, the production of electric cars have become more affordable in recent times and the main automobile manufacturers are expected to produce such electric cars on a large scale (Lampton, 2011). First Automobile powered by a Battery In 1873, R. Davidson of Edinburgh showed that a road vehicle could be driven by an electric battery. He experimented by driving a four-wheeler truck powered by a primary battery made of iron/zinc. After this, in 1881, G. Trouve of France constructed a tricyle, weighing 160 kilograms (350 pounds), which became the first vehicle to be driven with the help of a â€Å"secondary Plante battery†. Trouve utilized two customized Siemens motors to drive a huge propelling wheel with the help of two chains which in turn drove the tricycle. The Plante battery helped the motors to develop the strength of 1/10 horsepower which enabled the tricycle to move at a speed of 12 kilometres per hour (7 miles per hour). Later, Trouve demonstrated that electric batteries could be used to drive other forms of vehicles too. During the same year, he experimented by operating a motor boat on the river Sienne which was powered by electric batteries. In the following year (1882), Professors William Ayrton and John Perry of England, also demonstrated the utility of electric batteries in driving transport vehicles. They had also developed a tricycle powered by an electric battery which had a capacity of 1 ? kilowatt hour. This battery consisted of ten Plante type battery cells made up of lead/acid. Apart from this, the tricycle had a direct current (DC) motor having the strength of ? horsepower, which was fitted under the driver’s seat. The electric battery supplied a current of 20 volts to the DC motor which in turn propelled the vehicle. The tricycle could travel at a speed between 16 and 40 kilometers per hour (between 10 and 25 miles an hour), the speed varying according to the type of land terrain traversed. This speed could be regulated by switching the batteries sequentially in series (Westbrook, 2001, pp.9-10). How Electric Car Batteries are Made In the present-day world, the two most popular forms of electric car batteries are the â€Å"advanced nickel metal hybride ba ttery (NiMH)† and the â€Å"advanced automotive lithium ion (Li-ion) battery†. Majority of these two types of batteries are produced by firms in China,

Finance Manager in Home and Personal Care Products Essay - 37

Finance Manager in Home and Personal Care Products - Essay Example The researcher states that while investigating the financial activities and the operations of the newly acquired company, she found out that the company had issues with appropriate accounting practices that were geared towards inflating sales and earnings of workers. Most conspicuously, the company was involved in the very expensive commercial aimed at marketing and creating awareness of the company. The expenses were exorbitantly high amounting to millions of dollar. Secondly, the company had a number of assets without a clear list of their nature. However, on the deeper examination of these assets, she found out that, the controversial and expensive commercials were among the assets. To deal with the issues, Lisa as a finance manager had to follow the right procedure in solving an ethical issue as presented by IMA. To do so, she went on to Anderson, who was her immediate supervisor in the newly acquired company. Before doing the visit, she prepared herself adequately well with the plan of valuations of the parent company. The plan was supposed to inform Anderson on the requirement of the mergers and acquired the company by the mother company’s policy on a valuation of her assets and financial control at large. However, to her surprise, Anderson did not pay much attention to the plan that was fundamental in harmonizing the organization with the operation of the parent company. The issue at hand juts needed the intervention of the chief financial officer of the newly acquired company Anderson, to be resolved by providing clear information on the assets that the company held. This is because they are the major stakeholders of the stalemate that has been identified by Lisa. He rubbished the need of Lisa to gain more understanding of the other accrued liabilities. Anderson turns her down and insists that it is none of her business. Anderson is quick to assert that Lisa does not understand and comprehend the business, and the journal entries are standard pra ctice. He claims that if Lisa understood the nature of uncertainty of the prestige fragrance business, she would be able to go in line with what the company wants.

Identity and diversity Essay Example for Free

Identity and diversity Essay Identity is a complex and diverse issue. As much as society, the media and academics try to debate its definition it is difficult to capture fully its meaning. According to Kroger (2000) identity is â€Å"a subjective feeling of self-sameness and continuity over time†. If research to date has shown anything it is that there are a number of ways to examine identity in psychology. Of the three Identity theorists available to us it is the Social Constructionist theory that has transformed the way we view and research identity today. It has provided us with an epistemological viewpoint that brings with it new methods of conducting identity research. This essay illustrates some of the strengths and weaknesses of this approach. The Social Constructionist approach has many strengths but its greatest is that it contributes epistemologically to the psychological study of human experiences. It suggests that any one environmental condition can produce many ‘knowledges’. (Willig, 2001) It highlights the central role of historical context, culture and language in the formation of a persons identity. The Social Constructionist theory views the person as embedded in society, continuously constructing multiple, diverse identities from a variety of social interactions. (Phoenix, 2007) Research by Keith, 1994 on ‘people with disabilities’ has shown that the individual differences within groups of people with the same impairment did not produce a single identity. To the contrary it showed that there is no â€Å"disabled† identity but instead multiple and diverse identity’s. â€Å"I am not my disability, I’m me†. (Keith, 1994) This research complements the psychosocial research by Erikson’s where the importance of community and social interaction in the formation of identity was first identified. However, psychosocial theory only sees the person as being affected by society (Phoenix, 2007). Both the Social Constructionists and the psychosocial theorists use qualitative research methodologies, the aim of which is to understand ‘what it is like’ to experience different human experiences. Using a qualitative research methodology means the researcher is primarily concerned with meaning. (Willig, 2001) One of the strengths of the Social Constructionist approach is that it has broadened the focus from mental processes to include how we understand meaning through language and social relations. It suggests that identities are not ‘natural’ and that ‘realities’ are constructed by people in their everyday social interactions. Therefore, Social Constructionist  researchers have shown how identities are constructed differently depending on which culture is being examined. People living in collectivist societies like Japan and China responded based on their relationships to other people, â€Å"I am a student at Beijing University†. In contrast respondents from individualists’ cultures answered more personally â€Å"I am a student†. (Smith and Bond, 1998) On the other hand psychosocial theorists use methodologies based on introspection and neglect large scale social identities. They view personal and social aspects as different and focus on the personal aspects. (Phoenix, 2007) Clearly, language is a crucial aspect of socially constructed knowledge. Social Constructionists researchers emphasise the central role that language plays in the construction of meaning. (Willing, 2001) â€Å"Conversation is to be thought of as creating a social world just as causality generates a physical one.† (Harre, 1983, p65 as cited in Pasupathi, 2001). The Social Constructionists viewpoint is that the same thing can be understood in a number of different ways, depending on the way people choose to tell their stories. A further strength of the Social Constructionist approach is that it provides the researcher with meaning and language based methods, namely, discourse analysis. This hermeneutic approach treats participants as ‘meaning producers’ and allows the researcher to examine the aspects of identity formation that are fluid and changing from setting to setting. (Phoenix, 2007). The study of ‘life as a disabled child’ shows evidence of both rejecting being in a disabled category and also using their disability to gain privilege â€Å"Can we go early, Miss, ‘cos we are disabled. (Watson et al, 2000) Research carried out by psychosocial researchers use methods grounded in introspection and psychoanalysis. These researchers view language as a tool that can be used to describe inner experiences. They use research methods like clinical studies, ethnography and naturalistic observations all of which provide data that looks inward into the conscious mind and therefore has limitations in its methods of analysis. (Phoenix, 2007). The language used is therefore not analysed for meaning making, instead it is used to understand the viewpoints of individuals and to look for commonalities that substantiate the researcher claims. Although the Social Constructionist approach contributes greatly to the study of identity formation, it does have limitations. This approach also represents a  relativist ontology, as it emphasises the diversity of interpretations that can be applied to research data. (Willig, 2001) As the approach focuses on the subjectivity of data and uses symbolic analysis it cannot be used to make predictions about events. â€Å"..My main preoccupation seemed to be desperately trying to deny the awareness of my difference which had started on that day†. (Micheline Mason, in Campling, 1981, pp. 23-4) Research by Erikson would suggest that this experience suggests a cause-effect relationship. The young girls ‘sudden awareness of the effect of her disability on her future. Erikson called this process â€Å"normative crisis†. Erikson research uses analysis techniques that look for understanding of the viewpoints of particular individuals. In contrast Social Constructionist analyses data from an outsider viewpoint that acknowledges the insiders viewpoint â€Å"but does not privilege it†. (Phoenix, 2007). Clearly, the Social Constructionist approach contributes greatly to the study of identity. It offers psychological research an epistemological stance and new research methods that are unique and enrich psychological research. The Social Constructionist theory is that our everyday social relations create new ‘knowledges’ that are unique to the individual and their cultural context is a dramatic insight to the study of identity. The approach is further strengthened by the view that language is a crucial part of socially constructed knowledge. The very conversations we have create multiple meanings depending on the way people choose to tell our stories. One of the weaknesses of this approach is that it is difficult to analyse and research cannot be extrapolated to the population as a whole.

Wound Infection post total knee replacement surgery

Wound Infection post total knee replacement surgery Nursing practice is the actual provision of nursing care. In providing care, nurses are implementing the nursing care plan which is based on the clients initial assessment. This is based around a specific nursing theory which will be selected as appropriate for the care setting. In providing nursing care the nurses uses both nursing theory and best practice derived from nursing research. Nursing is practice profession which is depends on a variety of skills which are strongly related to ethical and social aspect in healthcare. There are lists of contemporary issue exist, in an effort to fulfill modern health care system in Malaysia. These contemporary issues provide a challenge in this practice discipline and other health care teams. Contemporary issues defined as present or current issues which is happening, existing, living or coming into being during the same period of time. Contemporary issue in professional practice is closely related to ethical component of practice also competing ideologies and practice realities. This assignment will explore contemporary issue on infection control. Im interested to present about increasing rate of wound infection post total knee replacement (TKR) surgery. TKR or knee arthroplasty is surgical procedures in which the worn, damage surfaces of the knee joint are replaced with metal and high-density plastic. TKR may result in general pain relief, deformity correction and resumption of normal activity. As Im working in orthopedic ward for the 10 years, wound infection especially post TKR complications commonly affect patients. Wound infection can give a big impact in patient recovery and indirectly public can question the quality of care delivered. Therefore I have decided to discuss about the infection control surveillance and ongoing for patient health care programmed also organization action and strategies undertaken. In this paper I will critically discuss, how it occur and about how to decrease wound infection of post TKR. This paper also will provide critical knowledge and understanding patients needs during hospitalization via reflection upon nurses responsibility in health care. BODY Total knee replacement is a common surgical procedure done routinely around the world on patients with severe arthritis. The surgery has a high rate of success and complications are rare. Most post operative complications are anticipated and prophylactic medications or therapies are administered on a preventative basis. It is a major procedure and recovery will not occur overnight. Post operative care following knee replacement begins immediately and involves basic wound care, a step- wise activity regimen and prevention of complications. TKR is the most devastating and challenging complication for both the surgeon and the patient to face. According to Bengston and Fitzgerald (1991) although surgical techniques and treatment operation have improved the overall risk for deep infection after TKR still remains 1-2 %. In case of infection, it is of great importance to quickly identify the problem and treat it adequately to minimize the risk of complications. A straight forward management algorithm is the only way of dealing with infected implants properly. Post TKR infection which is a result of treatment in a hospital or a healthcare service unit, but secondary to the patients original condition. According to Fehring et al (2000), the diagnosis of infection depends on the clinical appearance of the patient is generally based on joint aspirates and cultures, laboratory results. [Erythrocyte sedimentation rate (ESR), C-reactive protein (CRP)], radiography and clinical examination. The knee joint can present inflamed, red, swollen, tender on palpation, feeling warm and the patient can show clinical signs of systematic infection like fever, shivering, night sweating, etc. Sometimes the only complaint patients have is continuous pain. This should be considered as an infection until proven otherwise. Zimmerli W (2004) present most commonly cultured microorganisms are coagulase- negative staphylococci (30-43% of cases) and Staphylococcus aureus (12-23%), and followed by mixed flora (10-11%), streptococci (9-10%), Gram- negative bacilli (3-6% ), enterococci (3-7%) and anaerobes (2-4%). No microorganism is detected in about 11% of apparent infection. Polymicrobial infections are reported in 12-19% of cases. Many medical procedures bypass the bodys natural protective barriers. Routine use of anti-microbial agents in hospitals creates selection pressure for the emergence of resistant strains. According to Rutala et al (1983), investigating on Methicilin Resistant Staphylococcus Aureus (MRSA) outbreak, found that MRSA comparised 16% of all bacterial isolates sampled from the air and 31% of the isolates from elevated surfaces. After knee surgery, infection is a major concern. A standard treatment protocol must be followed. All patients post TKR must treated with intravenous flucloxacillin and benzyl penicilin (erythromycin for penicillin allergic patients) for a minimum of 6 weeks. According to Lewis G (2006) antibiotic -loaded cement were also found to be efficient in reduced the risk of infection in the early post operative period. However, Joseph TN (2003) states high doses of antimicrobial agents may result in the bone cement has lower mechanical properties and there are also concerns regarding the allergic reaction to impregnated antibiotics and the potential for the emergence of antibiotic-resistant bacteria. Knowledge is one factors contribute of infection. Barriers to good hand hygiene include poor knowledge of infection control, time pressure, poor technique, inadequate facilities and inappropriate clothing and hand adornments. (NOA 2004: Department of Health (DH) 2005). Professional healthcare staff must have a good knowledge hand washing follow by standard precaution to prevent infection. It can decrease infection via hand among them. Gould et al (2008) thinks that infections in healthcare setting are spread by direct contact (cross infection) of health workers. Normally in crowded with full patients orthopedic ward with 3-4 staff nurses per shift, this can cause the workload. It a high was too heavy and they have not enough time to carry out their job properly. Its difficult to practice good hand washing hygiene before and after touch every patient. Infection can cause by the nurses while practicing nursing interventions via poor hygiene control and failure to maintain sterility in procedure especially do dressing to post TKR patient. When hand washing facilities are poor, it contributes to infection. Clinical hand wash sink are required in all areas where clinical activities are performed. Provision of adequate and appropriate facilities could be improved hand washing compliance. According to Harris et al (2000) stated that hindering factors and good and hand washing are lack of time, poor facilities and materials. From one study of compliance with hand washing (Girou and Oppein, 2001) state that 50% of healthcare workers did not wash thei r hands after procedure. A nation review of nursing workforce predicts the demand for nurses will increases in hospital admissions. With many nurses hearing retirement, a national shortage of up to 40,000 nurses is predicted by 2010. Therefore recommend that the Department of Health require all hospitals to use the general workload calculation tool to assess the number of nurses needed in appropriate wards. A compounding factor and one that is the cause of many post TKR infection in hospital, staff especially nurses they not able to practice proper hand washing technique as they have too many procedures to be settle before end of the shift staff nurses are always running out the time to manage all about patients including orders from doctor, they must manage pre and post operative patients too. Among crowded hospital populations and where poor infections control practices exits it may facilitate bacteria transmission. A commonly in ward, nurses have to follow ward round and carry out order from doctors such as taking blood, do dressing and sent patient for x-ray or physiotherapy. During ward round, staffs unable to wear proper mask, glove and apron before enter isolation room patient post TKR as an action from doctor which wants it to be fast. In this situation, nurses must be the best way to perform nursing role in whatever situation no matter it is a busy day, emergency situations or lack of staff. It is important the nurse to analyze and utilize the situation in work management. The Infection Control Nurses Association (1998) mention that commitments by managers to improved resources are important to prevent poor hand hygiene among healthcare and patients. During ward round, staffs unable to wear proper mask, glove and apron before enter isolation rooms post TKR patient as an action from doctor which it to be fast. In this situation nurses must be the best way to perform nursing role in whatever situation no matter it is a busy day, emergency situation or lack of staff. It is important for the nurse to analyze and utilize the situation in work management. According to Hanssen AD et al (1999) the incidence of infection as cause of prosthetic failure varies depending on the joint involved with the rate of arthroplastis becoming infected being 1.7% of primary and 3.2% of non primary hip arthroplasties, 2.5% of primary and 5.6% of non primary knee arthoplasties and 1.3% of shoulder arthoplasties. A nation review of nursing workforce predicts the demand for nurses will increase by over two percent a year due to expected increases in hospital admissions. With many nurses hearing retirement, a national shortage of up to 40,000 nurses is predicted by 2010. Therefore recommend that the Department of Health require all hospitals to use the general workload circulation tool to assess the number of nurses in appropriate ward. Learning through reflection is more potent if there is an understanding of frameworks that encourage a structural process to guide the act of reflection. In this paper I would like to reflect about one cases happened in my work place. One old male patient about 80 years old develops deep infection after a two stage revision of an infection post TKR. The ideal definitions of post operative wound infection remain problematic. A substantially higher audited rate of wound infection is produced by applying the clinical definition proposed by the Surgical Infection Study Group (SISG). After apparent early post operative wound infection in to patients, only three (4%) had definite ongoing wound problem or deep sepsis at 1 year. As an experienced nurse, I feel upset if the infection is cause by the lacking of staffs knowledge in wound management. Patient might be depressed as the result from infection and complication and need longer hospitalization period. They also must waiting and have maintain period of healing process. Regarding this situation, I applying Gibbs Reflective Cycle, Nurses play a crucial role in the management of wounds. So they need to have good current knowledge and be more aware of their own wound care practice so to bring about more effective wound management. Professional Development in Nursing Time, (1994,p1), describes the nurses to be more observant of their patients wounds, increased their knowledge and skills on wound care and assisted them in acquiring more experience and skills in nursing research and get up on going frame work for improvements in wound management. Im as a staff nurses, I give moral support to built patient confidence level and avoid depression. Health education also might be useful for the patient facing with their condition. Nurses should foster better work among the many disciplines, improved the nurses reflection on their clinical and ultimately procedure better nurse practitioners. Once patient can be discharge, some of them though they are fully recovered, therefore they neglected the proper hygiene in daily living activities in other habit for patients are not coming for the appointment and did not taken antibiotics as ordered. Before patients discharge from hospital, decisions will be made about their continuing health needs. Information will be provided on the need further medical care including any necessary medicine, or services such as home nursing and delivered meals can be obtained. Educational strategies need to be specifically targeted to meet the needs of different professional groups and levels of expertise to maximize effectiveness. An example of this would be the appropriate preparation of clinical leaders such as specialist nurses so that they are equipped with the skills, knowledge and implement evidence-based wound care locally. According to Lucker and Kenrick, (1995), is also helps to create effective role models as health professionals are more likely to implement the good practice demonstrated by a colleague than good practice read about in a journal. In recent years it has become common for education to work in collaboration with clinicians, industry and wound organizations to provided more effective educational initiatives that provided an opportunity to network, while keeping abreast of current opinions and developing critical thinking skills. Although hand washing may see a simple process, it is often performed incorrectly. Healthcare settings must continually remind a practitioner especially nurses and visitors and the proper procedure in washing the hand to comply with responsible hand washing. Elliott (1996) believes that education and training adequate about hand washing is important safe practice for professional healthcare workers. Therefore all visitors must follow the same procedures as hospital staff to adequately control to spread of infection especially before entered and after leaving an isolation rooms post TKR patient. In this situation, patient and family members also must learn how to do proper hand washing whether at home to promote safety life. Many patients treated in hospital develop infections after discharge, for example 50-70% of surgical wounds infections become apparent after discharge but these are not monitored NAO (2004). Knowledgeable are important among healthcare professional of preventing infection. Goulds (1995) mention that nurses theoretical and knowledge of universal precautions is useful to prevent infection and ability assimilate theoretical knowledge into practice. Knowledge followed by standard precaution can give a best treatment to the patients, therefore it can decrease infection problem. The nurse with limited background knowledge will lack the tools needed from experience and the scope of practice will be limited by background the nurse to the clinical situation (Banner 1984). Guidelines and policies should clear to describe wound care dressing. Gould (2002) says that a general rules was recommended for healthcare workers to breaking the chain of infection. New protocol and guidelines may lead to clearer definitions of terms being developed. Educating healthcare works on protocol and guidelines may be equally and beneficial in encouraging to them. Infection control nurses or their link nurses could undertake this teaching at ward level as this is viewed as best place to teach good clinical practice (Gould 1996). However, this could be lacking and vague in evidence based guidelines and a clear documented standard principle are needed. Pratt et al (2000) mentions that The Epic Projects was designed to develop guidelines and standard principles for preventing Healthcare associated infection (HAIs). Therefore, failure technique of dressing among the healthcare workers especially staff nurse cause of failure of guidelines. From the literature it is clear that poor wound dressing care by healthcare workers increase the risk of infection. Most infections in hospitals and other settings where health and social care are delivered are transmitted to patients directly via the hand of health workers (Gould et al 2008). Evidence indicates that many factors to contribute infection among healthcare staff. Confidential Enquire into Stillbirth and Deaths in Infancy CESDI (1999) study that around 5% of the death analyses cause of infection. Factors influence to infection such as lack of knowledge, lack of attitude, lack of facilities, lack of technique and lack of times. An intervention to promote wound dressing care plays an important role in the prevention of infection in hospitals. CONCLUSION As a conclusion, this assignment show that wound infections are preventable via integrated and collaborative effort among patient as a client, nurses as professional health care services. Therefore all medical staff must follow prevention of wound infection and improved their knowledge and training to know what it is, thus allowing workers to create a safe environment. However the setting of the work place needs to be conducive to allow workers to be empowered to do this. In nursing practices reflection are important thing to nurses and management. Nurses must take accountability in practice setting and work efficiently through integrated self awareness, descriptive and critical reflection also evaluation reflection toward excellent patients care. Modification of work practice such an appropriate handling of wound infection, the adoption of the concept of universal precaution and compliance with use of personal protective barriers should be emphasized. The primary goal of Infection Control is to educate all staff and family members to practice good infection prevention technique to protect patients from spreading infection. Guidelines and protocols should therefore be clear to encourage universal compliance to best practice. This topic becomes important in view of its ramifications to the accountability and accreditation of hospitals and staff. Therefore self awareness about the important of standard nursing skill is priority in whatever condition appears. Using a few strategies discussed in this paper it helpful to reduced wound infection. Therefore patients are safe and receive quality care and can save cost of treatment because they do not stay in hospital for long period of time. Hospital and staff also get good image from public and this can improving productivity among medical workers.

A Letter From Prison Accounting Essay

A Letter From Prison Accounting Essay Computer Associates International, Inc. (CA) is a software company which sells software products for business. In the case, according to the Generally Accepted Accounting Principles, revenues for the software licensing should be recognized once a contract was signed, the software was delivered, and payment was reasonably assured. In Computer Associates, when the revenue recognition principles were met, it recognized the whole value of the licensing revenues quarterly. However, from the fourth quarter of the fiscal year 1988 to the second quarter of the fiscal year 2001, Computer Associates has backdated some contracts and allows it accountants to record these contracts in the present financial statements. In accordance with the Generally Accepted Accounting Principles, these contracts should be recognized in the next quarter. The future revenues which have recorded in the present financial statements lead to the higher profits and return on investments currently. What Computer Associ ates does is in the violation of the Generally Accepted Accounting Principles. What Computer Associates haves done is a kind of ethical elitism and ethical parochialism. Ethical elitism means that it is significant to maximize the interest of the top stratum or the elite no matter what to scarify and the ethical parochialism refers to that it is important to protect the interests of the individuals in-group. The executives of Computer Associates take their effort to recognize the revenues against the Generally Accepted Accounting Principles in order to protect the reputation of the company and meet the analysts estimation and make the investors confident to the company. However, the investors and shareholders cannot make a good decision by using the improper financial statements. In the case, as the former senior manager of the Computer Associates, Richards try to defense against the crime which makes him in jail. Richards considers that Computer Associates lacks of the information to justify whether the accounting operation in Computer Associates is legal or not. As to him, it is not a big deal for doing this and it is just a timing issue in the revenue recognition. Nevertheless, the revenue recognition in Computer Associates is against the Generally Accepted Accounting Principles. Computer Associates recorded the future revenue in the current financial statements to make the company seems to be profitable. The main function of the financial statements is to show how the company operates and offer the information about the company to the managers and investors. The financial statements are the tools in helping the managers and investors to make the decision. Computer Associates cloud the investors and shareholders about its accurate sales revenues within the current quarter. By using the inaccurate financial statements, strategies and investment are made incorrectly. From the Exhibit 4 in the case, the percentages that properly recorded revenue was inflated by improperly accelerated revenue in every quarter from 2000 to 20001 were all above 10%. Moreover, there are large differences between the announced EPS and EPS without improperly recognized revenue in every quarter from 2000 to 2001. The announced EPS were much higher than the EPS without improperly recognized revenue. Comparing to the analyst EPS estimated, Computer Associates cannot reach the analyst EPS estimated without improperly recognized revenue which is mentioned before. In order to make the financial statements more profitable, Computer Associates use the improper recognized revenue method to make the company seem more profitable. It is unethical for Computer Associates to use allowed accounting flexibility for its revenue recognition. What is accounting flexibility? Accounting flexibility refers to the process that the accountants use their knowledge of accounting rules and standards to manipulate the figures in the financial statement in order to meet some specific purposes. It is about the transformation of the figures in the financial reports from actual figures to the figure which were needed by the preparers, by taking the advantages of the accounting rules and standards. (Naser, 1993). It can help the management to manage the reported figures to be higher or lower. Examples of accounting standards which can use accounting flexibility are as follow: The revaluation of the assets. While in estimation of the assets current value through the depreciation, the estimations are usually made inside the business. It is subjective for the company to estimate the value of the assets. The management has the opportunity to estimate the value on the side of caution or optimism. When doing the estimation in the value of the assets, it refers to the change of the assets, depreciation expenses and the impairment losses. Therefore, the measurement of the assets and income change. The fair value recognition of the plan asset. According to IASB, fair value is defined as the market-based value. It means that the fair value of the plan asset is on the basis of the market transaction. it can be manipulated. When changing the fair value of the plan asset, changes will be recorded in the financial statements. Q2. Richards mentions how difficult it is to operate in the grey areas of accounting and indicated that he might have benefitted from more guidance from senior management. Critically indicate who in a listed firm is responsible for the content of the final accounting reports. Corporate governance is the processes, structures and information which use for coordinating the relations in the management of the corporation. It guarantees the efficiency and the accountability for the mechanism in the corporation to protect the interests of the shareholders. Good corporate governance can help the company to create good corporation culture. The corporation culture creates through the process of the management practices and values which directly come from corporate governance. As in the company, the responsibilities of the major office holders are as follow: Implementing the strategy of the company to make the company operation in the healthy way. Advising the board about the structures of the company and making sure the quality and the quantity of the staff in the company. Providing the accurate information about the company to the board and making the proper prediction for the company. Preparing the accurate financial statements within the Generally Gccepted Accounting Principles In the company, the management should take the responsibility for the accounting reports which is in accordance with the IFRS adopted in Australia. The management should make sure the financial statements are fairly present the financial position and performances of the company. In addition, management must guarantee the financial statements with the accounting standards and prevent them to being fraud. In IFRS 8, management must consider that the most recent pronouncements of other standard setting bodies that use a similar conceptual framework to develop accounting standards, other accounting literature and accepted industry practices. Even though accountants prepare the financial statements in company, the management determines in what ways the financial position illustrate and whether make changes in the financial statements. In conclusion, the management is responsible for the content of the final accounting reports. In Computer Associates case, as a senior manager, Richards did not take his responsibilities to correct the manipulation of the revenues in the financial statements and applied to the sales-driven culture in Computer Associates. He paid more attention to the sales and the revenues in the company. Therefore, with the support of the management included Richards, the improper revenue recognition method was implemented in the company. As for me, possible alternatives can be taken as follow: Changing the accounting policies. The company can use the legal way to manipulate the revenues. For instance, Computer Associates can change the depreciation calculation and change the allocation of the research and development expenses within the Generally Accepted Accounting Principles to reduce the expenses so that the profits can be higher. Changing the time of the transactions. It is helpful for delaying the expenses and the anticipation of the income, which will avoid fighting against the law and the accounting standard. Changing the terms of manipulation. Within Generally Accepted Accounting Principles, some other terms relative to the profits of the company can be manipulated in legal ways. For example, the calculation of the doubtful debts and allowance for uncollectible accounts. Changing the closing date policy of the sales target. As it is mentioned in the case, the customers use delaying tactics to negotiate with Computer Associates to get the better deal. Large proportions of the contract are booked in the final week of the quarter. That makes Computer Associates hard to recognize these contract in the current period and it makes Computer Associates to backdate the contracts. Changing the closing date policy of the sales target is helpful. Computer Associates can short the period for the sales target. For example, it can be closed monthly so that the contracts can be recognized in time. Q3. Consider managements incentives and choices in their actions. What are Computer Associates motivations to manage earnings and the financial ratios as represented in the accounting statements? Internal motivations As Richards mentions in the letter, the company culture in the Computer Associates is a sales-driven culture. It means that the more you sell, the more commissions you can get. The culture leads the company to be aggressive in operation. The goal of the company is to make profit as it can so that it can maximize the shareholders benefits. In addition, the compensations of the executives are on the basis of the sales. The executives would have high compensations when sales associates have reached the goals. According to a study of Massachusetts Institute of Technology in 1983 by Healy, there is a high possibility for choosing and changing accounting procedures in a sales-driven culture with bonus schemes. It is easily to manipulate the accounting figures to maximize the bonus awards. The study also that it is high incidence of voluntary changes in accounting operations in years following the adoption or modification of the bonus reward plan. In Computer Associates, it is so attractive to get the high quantity of compensations by manipulated the revenues. What is more, in Computer Associates, performance in business is a vital criterion. Non-performance is not acceptable in the business. Performance in non-revenue areas should be paid less attentions. In order to perform well, it is reasonable for Computer Associates to manipulate the improper revenue. External motivations The main reason for Computer Associates to manipulate the revenues is to meet the expectations of the market. According to the study of Kasznik and McNichols, the consequences of not meeting the expectations lead to lower future earnings, lower share price, lower market premium and penalization of the markets. Therefore, for Computer Associates, the motivations in order to meet the expectations can be concluded as follows: Future earnings. It is about the stakeholders. The Computer Associates needs to enhance its reputation in their stakeholders, such as distributors and customers. High earnings in the financial reports make the stakeholders more confident for the company. Therefore, the stakeholders would like to do business with the company. Share prices. According to the study of Amat, Blake and Dowds, the accounting flexibility can help to boost the share prices of the company and make the company appeared to less risks for the investors. From the Exhibit 4, it is obvious to see that the EPS without improperly revenue recognition is much lower than the expectation. That means the market will decrease the share price for Computer Associates because of the low revenues. In order to change the situation, Computer Associates should manipulate the revenues to meet the expectations to maintain or increase the share price so that the confidence of the investors can be enhanced. The analysts. As it is mentioned in the case, investors gain information about investments from the analysts instead of the company. The main method which Analysts gather the information about the company is to analyze the financial reports. If the company fails to meet the expectation of the market, the analysts will doubt about the companys future earnings and the credibility. Computer Associates do not want to make the analysts feel doubtful about the companys development so that it tries to manipulate the revenues to meet the expectation of the markets. Q4. All issues related to revenue eventually affect the calculation and recognition of income. Making specific reference to the Comprehensive Income Project initiated by the International Accounting Standards Board (IASB), carefully outline the concept of income that has been proposed by this project and the major issues highlighted. According to IASB, income refers to the increases in the benefits in the accounting period in the form of increases of the assets or the decreases of the liabilities which lead to the increase in equity. Comprehensive income is the changes in equity in a period of transactions and other events and circumstances from sources which are not owned by someone. All the changes in equity should be included in comprehensive income while the investment by owners and distributions to owners should be excluded. Comprehensive income is the sum of historic transaction income and unrealized fair value of the other items. For the historic transaction income, it refers to the entitys income during an accounting period which relative to the companys operation. In IFRS 13, fair value is the value which can be received when selling the assets or paying to transfer a liability in fairly transaction between knowledgeable and willingness parties. Fair value measurement defines as a market-based measuremen t and it is not an entity-specific measurement. Hard income refers to budgeted income that should be recognized during the operations and soft income is the actual income which recognized after the operation. In 2004, a Joint International Working Group on Performance Reporting was established (IASB 2004a). It is helpful in Comprehensive Income Project to establish the standards of the comprehensive income presentation in financial reports. (IASB 2005b) Comprehensive income requires the entity to present all the items relative to income and expense during the period. One single or two statements are accepted. When the Accounting Handbook 2009 was released, the definition of comprehensive income was published. However, income statement was still useful. Therefore, there is a confusion that as the income statement is useful, it seems the comprehensive income approach is quite inconsistent. The comprehensive income requires all the changes in the revenues and expenses and the disclosure items haven been changed. Q5. Critically review and provide an overview summary of a minimum of at least two (2) academic research papers that asses the price relevance of comprehensive income. Show how this research may have influenced subsequent releases and changes in focus by the IASB. In the study of Biddle and Choi, they focused on the debate about the fundamental definition in accounting, the comprehensive income and the consideration of IASB relative to the question. In order to justify those issues, information content, predictive ability and executive compensation contraction were used to examine. The study drew a conclusion that different definition of income makes different decisions and applications and disclosing separately comprehensive income components is useful for making decision. This study is the first study to examine this kind of issue. Another study which had done by Cahan, Courtenay, Gronewoller and Upton, suggested that, to some extent comprehensive income more value relevant than net income. Nevertheless, when doing the asset revaluation increments and foreign currency translation, the effect of comprehensive income was weak and there was no benefit in reporting the separate components of comprehensive income. In conclusion, as for the authors, in the comprehensive income approach, some information was useless, which lead to the comprehensive income did not really benefit the investors. As in a study of comprehensive income, Hanlon had the similar opinion with Cahan, Courtenay, Gronewoller and Upton. In Hanlons study, he mentioned the value relevance of mandated comprehensive income disclosures and discussed whether to choose reported in comprehensive income basis or reported in net income basis. He found that there is no evidence to support the value relevance which would be affected by the comprehensive income. Thus, he suggested that components of comprehensive income were not really value relevant after the controlling for the net income. From my point of view, after reading three essays above, IASB need to focus more on the uses of comprehensive income which IASB makes the entity to report. There are many differences between the different situations so that it leads to different adoptions. Revenue recognition is quite complex. IASB should do more researches to find out whether to use the comprehensive income approach or not when facing different situations.