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"The area of internal auditing is ripe for a wide variety of research" (Sarens G., Beelde D.I, 2004, p. 2)Internal audit is an appraisal activity which is established as a service to the organisation. The IIA defines the New Internal Auditing definition as "an independent, objective assurance and consulting activity designed to add value and improve an organisation's operations. It helps an organisation accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes." (IIA, 1999) .This definition recognises that providing assurance services to management is broader than the more
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that have arisen in the past. The author mentions the practice of hiring auditors for positions in the accounting and finance departments after the audit is completed. Other potential conflicts came about because of lucrative non-audit business between firms. As Martin (2007) states, "the Sarbanes-Oxley Act of 2002 addressed several of these potential sources of conflict."The article goes on to discuss the auditor's role in assessing client ethics. The author identifies "three sources of the demand within the auditing process for auditors to understand and assess the integrity and ethical values of audit clients - audit planning, consideration of fraud, and reporting on internal controls
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only provided Enron with audit services, but also with non-audit services. Anderson was a major business partner, soliciting and selling millions in consulting services to Enron. Anderson was also responsible for some of Enron?s internal bookkeeping. Although questionable, it is far too normal for a big accounting firm, like Anderson, to provide such services to their audit clients. However, chief executive of Arthur Andersen, Joseph Berardino, suggested that the company might stop selling consulting services to firms it audits.Former U.S. Federal Reserve Chairman, Paul Volcker has been named to head an ?advisory board? to restore the tarnished image of Anderson. He has stated that auditing
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. SolarPower experiences this just like most other companies. SolarPower must make every effort possible to ensure that the employees and the surrounding communities are protected from the hazards that may be encountered during the manufacturing process. SolarPower has a laboratory at each manufacturing facility staffed with trained technicians that monitor treated water and allows for metals detection below permit levels.SunPower has implemented a management system for self-auditing that contains a clear set of standards, responses to infractions, and a published schedule of audit dates. SunPower's management is paid according to the results of the scheduled audit. Unfavorable audit results with
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Personal Data Statement
I confirm that all the information I have given is correct.
I am aware that personal data relating to myself (including, where relevant, sensitive personal data*), whether obtained from myself or from any other source, will be retained by SEMESTER RECRUITMENT ('the Agency') for the purposes of providing temporary work and/or employment opportunities and/or training and/or auditing.
I understand and agree that the Agency may pass information contained within and resulting from my application (including references, credit checks and all forms completed by me) to <> and/or Reed Specialist Recruitment Limited (‘Reed'), who act as <> managing agent for recruitment.
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companies mentioned are private companies and that each item is at least material.
a. Barefield Corporation, a wholly owned subsidiary of Sandy, Inc., is audited by another CPA firm. As the auditor of Sandy, Inc., you have assured yourself of the other CPA firm's independence and professional reputation. However, you are unwilling to take complete responsibility for its audit work.
b. The management of Bonner Corporation has decided to exclude the statement of cash flows from its financial statements because it believes that its bankers do not find the statement to be very useful.
c. You are auditing Diverse Carbon, a manufacturer of nerve gas for the military, for the year ended September 30
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better pay and employment rights in favour of countries like China, where these are less of a cost. She points to a photo published in 1996 showing children in Pakistan stitching Nike footballs as an example of the use of child labour. Other critics have suggested that Nike should publicise all of its factories, and allow independent inspection to verify conditions there. Any auditing carried out by Nike should be made public.Nike accuses Naomi Klein of peddling inaccurate and old information. They point out that they have not abandoned countries as she claims, and remain in Taiwan and Korea despite the higher wages and labour rights. They admit that the 1996 photo documented what they describe
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. Andersen shunted aside accountants who failed to adapt to the firm's new direction. In their place, Andersen promoted a slicker breed who could turn modestly profitable auditing assignments into consulting gold mines.In the years before WorldCom Inc. announced the $3.9 billion in improper accounting that led to its bankruptcy this summer, the telecommunications giant was plagued by loose business practices, inadequate financial disclosure, and widespread internal chicanery and corruption. Salespeople and managers boosted their commissions by manipulating the company's billing systems. Orders for services or equipment were booked even if they were not provided, so that departments could meet
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target must visit a malicious page or open a malicious file.
11. What is a Zero Day attack and how does this relate to an organization’s vulnerability window? It’s an attack that exploits a previously unknown vulnerability in a computer application, one that developers have not had time to address and patch.
12. How can you mitigate the risk from users and employees clicking on an embedded URL link or email attachment from unknown sources? Continue with the controls that the government organization already has in place to combat malicious e-mail. Connect to the Internet via a Trusted Internet Connection. Take measures to protect the actual PCs used by users.
13. When auditing an organization
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communication tower on wildlife birds and bees, by a ministry of Environment and Forests expert committee, shows that the Electromagnetic Radiation is largely responsible for reveals and decreasing egg production of bees. This committee recommended regular auditing of Electromagnetic Radiations levels and creating awareness considering as a pollutant.Mr. Shrikant Deshpande says, "Rules for establishment of mobile towers are not followed. Mobile companies increasing the tower frequencies in order to keep up more towers which in turn negatively affect birds. Studies say Electromagnetic Radiations have unfavorable impact on bees starting an unusual method called colony collapse disorder. The
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data can be entered by many workstations simultaneously.Databases are vital for almost every company in today's business world. Databases can help us track inventory, billing, pay role, and much more (www.devshed.com). Without the use of databases, work will take infinity longer to accomplish. Another great feature about having a database in place is that you can keep a record of all transitions for auditing and statistic reporting. Many advancements and improvements have been made in databases. They have improved them to the point that they are in use in almost every business. Databases have become commonplace from the costly server based applications to the commonplace client based software like Microsoft Access.References:Information Week (December 4, 2000). Database Grudge Match. In (Ed.), Retrievedwww.About.com.www.devshed.comwww.microsoft.com.www.technolopedia.com.
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through the financial statements of One.Tel which of the period 1998-99 which showed that the company had deferred A$48 million of expenditure and a loss of more than A$40 million had been concealed (Barry 2002). Moreover, the Institute of Chartered Accountants of Australia (ICAA) also examined One-Tel financial reports and identified 48 items of concern. The audit partner in charge of One-Tel and BDNP were both reprimanded by the ICAA. Eventually, BDNP was fined A$48000 as well. As per ICAA, the reports prepared by BDNP breached the Corporations Law, Australian accounting standards and Australian auditing standards (Barry 2002).
As they auditors were getting highly paid and was lacking
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continuous auditing is carried out directly with supplier production sites to check procedures and required analysis. The raw material delivered to the factory is checked by a group purpose-built internal protocol in line with modern risk analysis, determine the frequency and type of the physical, microbiological, chemical and organoleptic tests of samples of new incoming goods. Also, they follow the strict internal testing system, and with the help of external certified agency inspections, food safety is also ensured. (www.static.ferrero.com)
In order to maintain a consistent flavour, cocoa must be fermented properly, it must not be under-fermented or over
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Grade level auditing 7th
The purpose of this assignment is to apply what you know about the
purposes of assessment and decision-making to your grade level reading and
writing assessments. Imagine that your principal or district curriculum
director has asked you to evaluate the reading and writing assessment plan
for your grade level and provide recommendations about what should be
changed or improved. You are going to conduct an assessment audit:
examining what are current practices and how that compares to best practice.
The first step of this project is to complete a chart that identifies all of
the reading & writing assessments given at your grade level in a typical
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institutions involved in running the EU. The first, being the European Parliament, It's elected by the peoples of the Member States.Second, The EU Council, which represents the governments of each Member State. Third, The Commission, which is the executive branch and body that has the right to initiate legislation. Fourth, The Court of Justice put together to ensure compliance with EU law. Last, The Court of Auditors, who maintain the responsibility for auditing the accounts.These institutions are supported by other bodies: the Economic and Social Committee and the Committee of the Regions (advisory bodies which help to ensure that the positions of the EU's various economic and social categories and
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duties of the Board will include: registering public accounting firms performing audits of public companies; establishing auditing, quality control, ethics, independence and other standards for registered public accounting firms; conducting periodic inspections of all registered public accounting firms, and conducting investigations and disciplinary proceedings and imposing appropriate sanctions upon registered public accounting firms and associated persons (McDonough, 2003). The PCAOB's purpose is "to protect the interests of investors and further the public interest in the preparation of informative, fair, and independent audit reports" (PCAOB, 2006). Similar to the FASB, the PCAOB does
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, mandated the creation of the Public Accounting Oversight Board (PCAOB); affectionately called Peek-a-boo. PCAOB is empowered to regulate the public accounting profession, including audit practices of accounting firms, and regulate the auditing standards for audits of public companies. SOX provisions cover auditor independence, corporate responsibility, enhanced financial disclosures, analyst conflict of interest, commission resources and authority, corporate and criminal fraud accountability, white-collar crime penalty, corporate tax returns and corporate fraud accountability (Sarbanes-Oxley Act, 2002). Under Section 406 in Enhanced Financial Disclosures, the issue of code of ethics for senior
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performance of a business. This paper deals with the scope of accounting, the average wages of an accountant and the professional accounting bodies in different parts of the world.
The accounting jobs in the U.S and internationally keep increasing year over a year. Accountants and auditors have a positive trend in the U.S. “In 2017, there were 1.24 million accountants and auditors and 1.53 million bookkeeping, accounting and auditing clerks employed in the U.S. The number of accountants/auditors and their administrative staff was forecasted to rise to 3.44 million in 2022” (Nace). About half of the accountants in the U.S are licensed CPAs. According to the U.S Bureau of Labor Statistics, the job
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, Riordan will have to implement a new strategy so that the information is completed no more than 3 business days after the end of each month. The current audit is very costly and labor intensive and as a resolution, the company may want to consider external auditing each month as opposed to internal auditing and should be completed on a quarterly or bi-annually basis. In addition, the compliance with new government required reporting requirements at the consolidated level is difficult. This should be corrected by coordinating user/instruction training so that the reporting requirements will not so difficult for the employees and the end user(s).Proposed resolutionThere are some software packages
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. Several methods of analysis assist the reader of financial reports in highlighting the areas
that most likely represent fraudulent accounting methods.
Analytical procedures are used to detect and examine relationships of financial information that do not
appear reasonable. They are useful in identifying:
• Differences that are not expected
• The absence of differences that are expected
General Techniques for Financial Statement Analysis
120 How to Detect and Prevent Financial Statement Fraud
• Potential errors
• Potential fraud and illegal acts
• Other unusual or non-recurring transactions or events
The previous diagram, “Fraud Auditing Process,”7 depicts a series of steps that can be taken
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Arthur Andersen as its auditor, providing yet another area in which the oversight of Enron's Board broke down. It was well understood that Andersen provided not only internal auditing services to Enron, but consulting services as well. These two services were closely linked, and often were referred to as an integrated audit. The problems inherent to an integrated audit are of major concern, as the independence of the auditors is forfeited. The lack of independence occurs because Andersen might audit its own work, in which case "Andersen auditors might be reluctant to criticize Andersen consultants for the LJM or Raptor structures that Andersen had been paid millions of dollars to help design
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restructurings. Consultants also maintain extensive knowledge about recent developments in pay practices and different forms of compensation and benefits prevailing in "peer companies". Access to proprietary surveys that have more detailed information about industry pay practices than is publicly disclosed, makes the consultant's service for a firm even more valuable.From the point of view of the shareholders, lower base pay tied to more cash bonuses and equity based pay tied to firm performance would be more convincing of the company's efforts of trying to nurture long-term benefits of the firm.The IssueJust like in accounting, where the auditing firm should be independent of all the working of
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, Mattel proactively set a Codes of Conduct for its suppliers subjecting their working conditions to auditing and monitoring by an independent commission which created a stir amongst many multinationals about violation of labor rights by the local licensees (Unknown, 1997). This shows a firm as big and highly reputed as Mattel can set an example for others to follow by setting the rules of the game and standards for ethics.Organizational practices and the corporate culture contribute to the management of ethical behavior. S. Prakash Sethi, a professor at Baruch College, part of the City University of New York, having an international reputation as a critic of worker mistreatment, mentions about
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within the agency. Experienced internal auditors can determine if bidding procedures are followed, expenditure ceilings are observed, and purchase vouchers are issued for the exact objects (Williams, 1980, p. 528). Toward that end, federal and state prison systems should benefit from the advanced accounting and auditing standards put out by the American Institute of Certified Public Accountants. These standards devote valuable attention to the investigation of aspects of “fraud, waste, and abuse” (Anechiarico & Jacobs, 1996, p. 139). It should also be made clear that the internal auditors’ ability to audit expenditures by the correctional agencies is neither sufficient nor foolproof. Clever
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1999 state that safety should be manages by adequate
planning, accident and incident investigation, and health & safety auditing.
The Provision and Use of Work Equipment Regulations 1998 (PUWER) is in place to ensure that
work equipment doesn’t cause injury, is suitable for its purpose, is regularly maintained, and is
operated only by those who have adequate training.
The Lifting Operations and Lifting Equipment Regulations 1998 (LOLER) ensure that equipment is
appropriate and sufficient for the proposed use, visibly marked with safety information such as safe
lifting load, equipment used to lift people should be serviced every six months, and all lifting
operations should be planned
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regards the managing the quality in health and social care. All providers must have effective governance, including assurance and auditing systems or processes. These must assess, monitor and drive improvement in the quality and safety of the services provided, including the quality of the experience for people using the service. The systems and processes must also assess, monitor and mitigate any risks relating the health, safety and welfare of people using services and others. Providers must continually evaluate and seek to improve their governance and auditing practice.
In addition, providers must securely maintain accurate, complete and detailed records in respect of each person using the
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been taken during the auditing, that of an independent party seeking to assure whether or not the financial records of that particular entity have been compiled and produced to the standards that are generally accepted and if not why so and that it will have been noted.A major difference lies in a different usage of wording in both audits. The US audit for Caterpillar states that the financial reports have been presented 'fairly in all material respects, the financial position of caterpillar inc. and its subsidiaries at December 31, 2002, 2001 and 2000, and the results of their operations and their cash flows for each of the three years in the period ended December 31, 2002 in conformity
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bookkeeping, eroding Andersen's good name. Andersen shunted aside accountants who failed to adapt to the firm's new direction. In their place, Andersen promoted a slicker breed who could turn modestly profitable auditing assignments into consulting gold mines.In the years before WorldCom Inc. announced the $3.9 billion in improper accounting that led to its bankruptcy this summer, the telecommunications giant was plagued by loose business practices, inadequate financial disclosure, and widespread internal chicanery and corruption. Salespeople and managers boosted their commissions by manipulating the company's billing systems. Orders for services or equipment were booked even if they were not
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not necessarily tangible and it is used to plan and control auditing. Project and program management in government: example: project management can be used in joint commercial / government undertakings (Nicholas:2000)
Characteristics of project management (continued)
Decision making, accountability, outcomes and rewards are shared among members of the project team and supporting functional units; Although the project is temporary, the functional or subcontracting units from which it is formed are permanent; Projects can originate at different places inside or outside the organisation; Project management sets into motion numerous other support functions such as
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that risk scenarios are better met with the power of information. COBIT 5.0 is the exact solution the modern businesses are asking for.
COBIT is a framework for developing, implementing, monitoring and improving information technology (IT) governance and management practices.
The COBIT framework is published by the IT Governance Institute and the Information Systems Audit and Control Association (ISACA). The goal of the framework is to provide a common language for business executives to communicate with each other about goals, objectives and results. The original version, published in 1996, focused largely on auditing. The latest version, published in 2013, emphasizes the value that
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independent of the activities audited to ensure that the fact that internal auditors may be employees of the company does not hamper their independence and their ability to be objective. Internal audit should report at a level within the company that allows it to accomplish its responsibilities without undue interference, preferably to the CEO or the chairman.Since risk management includes a system of internal control, the internal auditing function should assist the board and management in identifying, evaluatingand assessing significant organisational risks, and provide assurance as to the effectiveness of related internal controls.Key questions:• Does my company have a strong
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strategic analysis tools which can be used to determine the key influences on JP Morgan Chase & Co.'s business environment.The following strategic analysis tools were used to determine the key influences on JP Morgan Chase & Co.'s business environment.S.W.O.T Analysis- SWOT analysis is a tool for auditing an organization and its environment. SWOT stands for strengths, weaknesses, opportunities, and threats. Strengths and weaknesses are internal factors. Opportunities and threats are external factors.SWOT Analysis- PRE-MERGER
JP Morgan Chase is one of the largest financial service firms in the United States.
Competes both globally and regionally.
Operates in over
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women. All members of the group were Caucasian. All participants attended
public schools before matriculating to the University of Tennessee. All are currently enrolled at
the University of Tennessee and are either enrolled in or auditing Russian 311. The focus group
was conducted in the second-floor HSS study pod. The students in this focus group ranged from
sophomores to seniors in college. The group was 80% liberal, 100% Tennessean; all participants
study in the University of Tennessee School of Arts and Sciences. The sampling represents a
fairly homogenous group geographically, politically, racially, and educationally.
The focus-group session began with a few entry questions
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regulations have led to some innovations, regulatory approaches do not elicit the most creative solutions. Flexible incentive-based approaches will more effectively stimulate future innovations. Risk-based approaches, which prioritize concerns on the basis of environmental or health risks, are gaining acceptance in the industry as a means of defining environmentally significant emissions. These can also act as a basis for setting standards globally. Currently, companies handle differences in global standards and regulations by harmonizing and standardizing environmental practices across geographical, political, and cultural boundaries. Such steps may include instituting environmental auditing
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premisesRetail PremisesFlattened FactoryPriceRentalPriceRentalPriceRentalPriceRental19968.9-1.4-3.2-14.73.3*-13.7-9.9199739.513.013.13.032.34.8-1.50.11998-28.2-16.3-36.9-13.3-27.6-10.0-22.0-10.91999-14.6-11.2-25.7-26.4-22.1-10.1-24.1-15.32000-10.4-1.9-10.1-1.5-6.41.3-8.8-4.62001-12.5-2.8-12.92.7-8.4-1.6-10.6-5.2* = Change less than 0.05%APPENDIX 9Composition of Hong Kong's Banking and Financial Sector:Licensed Banks: 155Restricted Licensed Banks, which cater for projects requiring large financial assistance: 51Deposit Taking Companies, which are directed at consumers: 69Hong Kong has around 1,300 accounting and auditing firms, 1,600 book-keeping firms, 1,200 legal companies and 2,900 business management
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highest ethical standards in their work. The sale and promotion of pharmaceutical products is highly regulated by governments and medical agencies. GSK is aware of the sensitivity and concerns regarding the marketing of medicines and they are absolutely committed to high ethical standards. They have developed marketing codes and policies and provide training to guide sales representatives, to ensure that they behave ethically and comply with the law. GSK have global auditing in place to fully investigate suspected breaches of the Group policies and take appropriate disciplinary action, including dismissal where appropriate.Valuing PeopleGSK employs over 100,000 people in 116 countries
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Set * + Update Where Current of cursor * o New Updatable Views of Joins + o User Defined Function o New + IBM DB2/6000 v2.0 + - + - + - o + + - + o + - + + - + - o + + + + - + + + + - + + + o Security * =Yes Oracle SYBASE Oracle7 SQL Server + =No v7.2 v10.02 Col. Select and Update Privileges * * New Database Authorization * * Password Expiration + * Encryption of PW Inside DB o * New Encryption of PW Over Network o * New non-Procedural Auditing o * New O/S Authorization * + and Authentication Roles with Hierarchy * + (SQL3 style) Roles, Selective Activation * + User Groups or Roles * o IBM DB2/6000 v2.0 * * + - + - + - + - * + o o Security, Multilevel * =Yes Oracle SYBASE Oracle7 SQL Server
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monitoring and auditing by participants,
supervisors and regulators.
Commercial banks, central banks, stock exchanges and major
technology providers, such as IBM and Samsung, are all exploring the
potential uses of distributed ledgers. Fintechs, such as Ripple, Ethereum,
Eris Industries10 and HyperLedger, are also developing new ways to
exchange data and assets enabled by the technology. It is only a matter
of time before distributed ledgers become a trusted alternative for
managing large volumes of transactions.
4. Embedding distributed
A distributed ledger is a network that records ownership through a shared registry
(see Figure 5).
Figure 5: Centralised and distributed
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The short story 'The Yellow Wall-Paper' written by Charlotte Perkins Gilman is a cry for freedom. This story is about a woman who fights for her right to express what she feels, and fights for her right to do what she wants to do. The narrator in this short story is a woman whose husband loves her very much, but oppresses her to the point where she cannot take it anymore. This story revolves around the main character, her oppressed life, and her search for freedom.There are many male influences in this woman's life and although they may mean no harm, push her over the edge. The main character's husband, John, and her brother are well-known physicians. They use their power to control the main
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Edgar Allen Poe's Symbolism of Death in 'The Fall of the House of Usher'Death is defined as, 'The termination or extinction of something' (American Heritage Dictionary). Edgar Allen Poe uses this description in 'The Fall of the House of Usher' in different ways. Poe's intention when writing 'The Fall of the House of Usher' was not to present a moral, lesson, or truth to the reader; he was simply trying to bring forth a sense of terror to the reader. Poe's mind works this way, and critics believe this statement, especially when related to this story.Edgar Allen Poe was born in Boston on January 19, 1809. His life was filled with tragedies that started when he was ten months old and until he
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When one begins to analyze a military novel it is important to first look at the historical context in which the book was written. On the nights of February 13-14 in 1944 the city of Dresden, Germany was subjected to one of the worst air attacks in the history of man. By the end of the bombing 135,000 to 250,000 people had been killed by the combined forces of the United States and the United Kingdom. Dresden was different then Berlin or many of the other military targets which were attacked during World War II because it was never fortified or used for strategic purposes and, therefore, was not considered a military target. Because of it's apparent safety, thousands of refugees from all
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Psychoanalysis is a system of psychology originated by the Viennese physician Sigmund FREUD in the 1890's and then further developed by himself, his students, and other followers. It consists of three kinds of related activities: (1) a method for research into the human mind, especially inner experiences such as thoughts, feelings, emotions, fantasies, and dreams; (2) a systematic accumulation of a body of knowledge about the mind; and (3) a method for the treatment of psychological or emotional disorders.Psychoanalysis began with the discovery that HYSTERIA, an illness with physical symptoms that occurred in a completely healthy physical body--such as a numbness or paralysis of a limb or a
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It can be said that a certain degree of darkness lies within every person, but this darkness will not surface unless given the correct environment. The darkness, however, can emerge and ultimately destroy the person if not checked by reason. If one's inner darkness does surface, the victim then is given the opportunity to reach a point in personal growth, and to gain a sense of self-knowledge from it. That is, when one's darkness appears, one must learn from this experience how he or she can prevent similar results from occurring in the future. It is ultimately through self-knowledge that we gain the power to defeat our inner darkness, and all of its elements. Just as everyone has the
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The Odyssey is an epic about a Greek warrior in the Trojan War whose wanderings around his known world and his perilous encounters are the basis of the story. Odysseus' absence from his home is prolonged by the influences of the women whom he encounters.In this epic, several female characters had a profound effect on the plot. They wielded their influence through typically feminine skills and attributes: seduction, supernatural powers, intelligence, and beauty. Some of the women of The Odyssey influenced the actions of men, playing key roles in the epics, such as Calypso, the Sirens, Helen, or Circe; all of these women were responsible for the actions of the men.In The Odyssey, the females
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Aggressive and PassiveAggressive and Passive are two inverse attitudes to things, events or life. They cause different results. Offred and Ophelia are two women who have contrary destinies because of their different attitudes.Offred is a powerless woman in "the Handmaid's Tale". She's a handmaid of a commander in Gilead. She has no freedom. She belongs to him as a property. Her only duty is to have sex with the commander and give birth to a baby. Ophelia is also a weak woman in "Hamlet" play. She has no power over anybody. But their fates in the end are quite different. Offred succeeds in escaping from the dystopian socityGilead, while Ophelia dies of drown. Because Offred is affressive but
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Even though the books of Black Boy and Grapes of Wrath gave a vivid picture of the past American life to the readers regarding the socio-economic bigotry. Both books are similar in focusing the social and economic discrimination in the family setting. On Grapes of Wrath the California prejudice against the immigrants. Prejudice was a strong word, which leaves a bitter taste in the mouth. It is the prejudice against the migrant workers by the established financially Californians. Steinbeck provides four clear examples of prejudice; the man whose children died of starvation, the fishing story, the California police officer and the history of Californians. The best picture to describe was on
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Leprosy is very dangerous for your personal health. It can make you skin fall off. Leprosy slowly eats away at you body. It is deadly to all genders, all ages, all sizes and all races.Another name for leprosy is Hansen's Disease. Leprosy is caused by the organism mycobacterium leprae. The pathogen that carries it is bacteria. Throughout the years people have suspected that inhaling and touching the bacteria could spread leprosy.Symptoms of leprosy appear three to five years after contact. Symptoms include; redness or white patches of skin, lumps on several parts of the body, and fingers and toes may curl inward. The bacteria of leprosy can sometimes cause blindness. If leprosy is not treated
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In the play "Hamlet," Shakespeare's characters are confronted with the timeless question: How can one determine what is actually true from what only seems to be true? Throughout the play, the theme of appearance versus reality is constant. This theme is played out from the beginning, with Claudius' attempt to conceal his secret intentions; Gertrude and Ophelia masking their own truths, and finally Hamlet, who assumes the role of a madman in order to uncover the reality behind his appearance.Various characters try to cover their secret intentions with a veneer of a whole other person. One of the most obvious is Claudius. Claudius murdered his brother, the former King Hamlet, in order to
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Among the places where I have traveled, I especially like Fort Lauderdale very much. It fills me with beautiful memories. It reminds me of the days when I lived in Vietnam where I was born, especially the coconut trees, the hot and humid weather are like Vietnam. Fort Lauderdale has almost all the tropical fruits like jack fruit, durian, and longan. All these fruits are not grown in California.I usually come to Fort Lauderdale for a vacation. I leave behind all the problems at work. I feel free of the stresses after I spend my days at the beach. Anyone who comes to Fort Lauderdale and does not take a swim really missed out on all the fun. The water is very warm in Fort Lauderdale, unlike the
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PAGE PAGE 4 Zimmer
Rachel ZimmerProf. GraffMilton: ENGL 420June 10, 2002Mockery and Superiority in Canzone:Supported by AreopagiticaMockery, as well as a sense of pride and/or superiority comes out in many of Milton's works and he exemplifies this by writing in ways that seems to humble himself, charm the subject of the poem, and yet scoff at him/her at the same time as well as prove his high intellect. Milton's often-circular logic exemplifies his cunning as well as his superciliousness.He first charms his subject (which also happens to be his reader/audience in many poems-Canzone, Areopagitica, Of Education, The Tenure of Kings and Magistrates…) with words of praise while humbling