Life and Crimes of Harry Lavender Essay

The Life and Crimes of Harry Lavender is crime novel about contemporary Australian life, written with all the ambiguity and moral sophistication of most â€Å"who dun-nits â€Å". It looks like crime, and sounds like crime, and sells like crime, but — it’s Literature! Its Opening is a subversion of the genre – a reversal of expectation as we are duped into believing this is your typical male private eye (P. I. ). The role reversal – a female in a traditional male dominated field; women can do everything men can do – challenges the stereotypes of traditional crime fiction. Purpose: (themes, concerns, issues main ideas†¦.) 1. To create a sense of place — Sydney. Marele Day had spent four years travelling the world and when she came back to Sydney recognised its special charm and atmosphere. She became determined to write a book about it and its special appeal. a) Find references to Sydney, favourable and unfavourable. * what aspects are emphasized? * In totality how does Day present Sydney? * what are the links with the past? * what is meant by the â€Å"facade of Sydney’? 2. Corruption and suspicion vs probity and trust. 3. Effect of technology — have we become dehumanised? Will technology take over from humans? * What is the relationship between humanity and technology? 4. Isolation — Most of the characters are isolated in one way or another. * Find as many examples of isolation as possible. * What overall comment is made about isolation? * Is there a connection between it and technology? II. TECHNIQUE 1. Day uses a lot of the technique of modern day films – especially the â€Å"black and white† scenes on Harry Lavender. How is he portrayed? He is very detached and aloof. We the audience get to see and hear what Claudia is not privy to. Are these extracts from the book Mark Bannister was writing? 2. Comment on Claudia Valentine’s PhrasingÃ'Ž Claudia speaks in the manner of a hard-boiled worldly wise Private Investigator (P. I. ). slick, glib, swaggering, at times sassy (cheeky) and sometimes tongue in cheek. â€Å"Live fast, die young, and leave a good looking corpse† (22) â€Å"I was changing cars more often than I changed my underwear† (101) â€Å"But it’s one â€Å"It’ll be dead end if you don’t. Now move† (162) Word Play Double entendre (meaning) â€Å"It must have been a plant. † â€Å"A lavender plant. † (126) â€Å"Terminal illness† (6, 17, 20, â€Å"Alter, (141†¦ â€Å"curse, cursor (143†¦ heart ( 55, â€Å"waiting for the developers to give them a new lease of life, or maybe just a new lease. † (69) Humour â€Å"wit† â€Å"I wait for bald men to pass by and ash on their heads (23) one of the former and two of the latter, and the former is former† her reply to Steve regarding her marital status. ( 27) â€Å"You put it away, Otto, you don’t know where it’s been. † â€Å"That’s the trouble,† he moaned, it hasn’t been anywhere lately. (53) social commentary â€Å"Divorced? † â€Å"Isn’t everyone? † (27) â€Å"I had made a mistake getting into a car with a law-abiding policeman† â€Å"You young folk are always in a hurry,† she said managing a smile. (45) â€Å"pollution and syringes (54), women (54), fast food (68)Ã'Ž

Character analysis of John Ryan from the movie “Crash” Essay

I will be analyzing the character of John Ryan who is played by Matt Dillon. Ryan is a white middle-aged police officer who has been with the force for quite some time. He appears to be racist from his many encounters with the black characters. From the beginning of the movie, you can tell John is an arrogant person. He seems to feel like he is superior to the other characters. This is displayed in the way he carries himself and the way he condescends to pretty much every other character he interacts with. Minorities such as blacks, Hispanics, and Middle Eastern ethnicities are the groups most often stereotyped in the media. The movie used stereotypical characters so they would be easier to understand or identify with. John interacts with other officers of minority but he seems to have some respect for them because they are a part of his most prominent social group, the police. The other major characters he interacts with are a white officer named Tom Hansen (played by Ryan Phillipe) and a black couple named Cameron and Christine Taylor (played by Terrence Howard and Thandie Newton). He has a real disdain toward blacks because of the way minority owned businesses received preferential treatment from the government which caused his father’s business to fail. Although there are many people who would recognize the injustice of his behavior, there are also many people who would justify it because of the general stereotype of blacks. The media perpetuates the stereotype of blacks by often emphasizing their gang activity, criminal accounts, lack of education, and poverty levels. Ever since John’s father’s business went under, every offense a black person commits continues to reinforce John’s misconception of the black population. Instead of just seeing the person who commits a crime, he sees a black person who commits a crime. He assumes the reason they commit crimes is because they are black and he looks for reasons to hurt or insult any black people. John Ryan is the part of middle America that propagates the race war because he is influenced by the media and lacks the knowledge or understanding of the races different from his own. This is close to a parallel of C.P. Ellis’s and Ann Atwater’s relationship with one another, where once they realize that they aren’t so different they become good friends.

Packaging Essay Example | Topics and Well Written Essays - 250 words - 1

Packaging - Essay Example The other view is the religious view that revolves around spirituality, and the believers are of the view that any environmental problem is a spiritual one and requires a spiritual approach. Despite the different views on the environmental crisis, a viable solution to any of the problems must be found to lower further problems from arising. The secular views seem to be the best approach to the environmental problems, and best solutions can be achieved through administering the finest practices to lower problems such as pollution. Solutions like advancement in technology and changes in sciences would play a significant role in solving environmental problems in the world (Clowney & Mosto, 2009). Proper waste management would yield better results for a disease free society. Progressive politics and a flourishing economy would be a benchmark to solving the environmental crisis because of economic independence of different nations. People need to appreciate every single effort that is aimed at solving the environmental crisis whether it is from a secular point of view or the broader religious

Compare the five Business functions in two organisations (SEE Essay

Compare the five Business functions in two organisations (SEE INSTRUCTIONS) - Essay Example Business functions are structured and operate differently in different contexts. With this in mind we shall consider here the success or failure of two competitors namely, Wal-Mart and Kmart, both of who are general merchandise discounters. While Sam Walton (CEO Wal-mart) did start off with the basic idea borrowed from Kmart but his strategy was unique. At the outset it was the marketing strategies of Wal-Mart that fetched them a smooth take off. While Kmart opened up shops in large metropolitan cities like New York, Wal-Mart opened good sized stores in smaller towns. Wal-Mart chose isolated rural towns where more than one retailer could not survive and hence in no time all the local shops had to down their shutters. While Kmart wanted to supply private cheaper brands to the affluent, Wal-Mart chose the national brands at low prices. This could be possible because of bulk purchase. He managed to keep the prices so low that people could shop from home rather than make trips to the cities. They understood the needs of the customer. Human resource management was another stronghold of Wal-Mart as right from the inception they did not believe in allowing or forming a union (Mitchell Levy and Paul A. Losch 2002). They felt it was detrimental to the interest of the company and the union only fed itself from both the management and the labors. They believed in exhorting their own people, motivating them through incentives and awards such as company stocks by which they could also make up for the low wages. A corporate culture was set which encouraged the employees and managers to consider the customer the focus of business. The customer is the king was the policy at Wal-mart whereas at Kmart customer service was poor. Staffing is a perennial challenge for any business. They should know when and where to employ the right number of people. This is another sector where Kmart lost

Blue Nile Inc Essay Example | Topics and Well Written Essays - 500 words

Blue Nile Inc - Essay Example However, I would like to point out that it has produced very outstanding financial records as was proved by its balance sheet and cash flow. Besides, it has resorted to offering high quality diamond and jewelry products to its clients. This has been coupled with the provision of more competitive services. This is a good strategy which might enable the company to win the confidence of its clients as they seek to consider it as the company of choice amongst its competitors. The other indication for the company’s competitiveness is based on the fact that it has resorted to offering its shoppers with adequate information and guidance when conducting their purchases. This has made it possible for them to get the right information on what to acquire (Gomez-Mejia et al, 128). It is for this reason that the company has had a powerful competitive strength assessment. According to the assessment, the company has realized a high level of manufacturing, customer service, distribution, product innovation and quality production capabilities. Thus, it generated an overall weighted strength rating of 5.59. This is outstanding. ii. The company should consider counteracting the stiff competition from established firms who have conquered online diamond and jewelry business. This will increase its chances of enjoying a larger share of the online market. i. It should establish physical stores in which the shoppers can get access of its variety of commodities which are supplied to them. This will be a good idea for the company as it will make it possible for the company to be efficient and reliable in its supply. ii. The company should heavily invest on sales promotions. Meaning, it should advertize its services to all its target clients. Thus, they will get information about the existence, uses, benefits and quality of the products it deals in (Gomez-Mejia et al,

Hearing, Deaf and Hard-of-Hearing Students' Satisfaction with On-line Essay

Hearing, Deaf and Hard-of-Hearing Students' Satisfaction with On-line Learning - Essay Example Not only can computer technology facilitate a broader range of educational activities to meet a variety of needs for students with mild learning disorders, but also adaptive technology now exists than can enable even those students with severe disabilities to become active learners in the classroom alongside their peers who do not have disabilities. (Hasselbring, 2000) Technological accommodations often involve the use of assistive devices to help a student to communicate or to produce work output e.g. modified keyboard, a computer with a visual display and touch screen or with voice synthesizer, braillers for blind students, greatly enlarged text on a computer screen for a student with partial sight, radio-frequency hearing aids for students with impaired hearing etc. Less sophisticated aids might include school-made communication boards for students without speech, or using symbol or picture card systems for communicating. Technology has also increased the mobility and independence of many students with severe physical disabilities. The specific needs of students with disabilities are usually identified in their individual education plans (IEPs). The IEP should be seen as the main source of advice of the types of differentiation needed by the students. (Westwood, 2003) Deaf and hard of hearing students have great difficulty with phonics as it is usually taught. However, when they learn lip reading, this has a phonic basis in the speaker. If regular students are initially taught to spell phonemically, and the deaf and hard of hearing lip reading students are taught to write what they see in the same phonemic spellings, the two groups of students can communicate in writing thereby making joint educational experiences possible to some extent. (Ives, 1997) American Sign Language (ASL), the language of the deaf is not simply a translation of American English into hand symbols. It is a totally different language, unique in the sense that enables

The Not-So-Wonderful World of Euro Disney Case Study

The Not-So-Wonderful World of Euro Disney - Case Study Example The company said these efforts led to "a substantial increase" in attendance and hotel occupancy, and to a 17% rise in operating revenue" (Cateora, P. and Graham, J., p. 614.) Another factor that contributed to the park's unsuccessful year was that transatlantic airfare wars and currency movements led to visits to Orlando's Disneyworld being less expensive than going to Paris. The weather in Florida was sunny and the beaches are nearby. The saw EuroDisney as another form of American imperialism, or an extension of the American Empire. "American Empire is a term relating to the political, economic, military and cultural influence of the United States," explains Wikipedia (2008). The factors that played into the unsuccessful first year could have been foreseen somewhat easily by EuroDisney and/or the parent company. The same goes for their being able to control them. Hostility among the French had risen even as the plans were being set as it was stated earlier, that they did not want American imperialism invading their country and culture. Cateora, P. and Graham, J., p. ... The French were upset during the early advertising because of the advertisement's focus on the size and glitz instead of the different rides and attractions. (Cateora, P. and Graham, J., p.614.) As most of us know, advertising plays a very strong role in our world today. Nowadays it seems that the only way to avoid any form of advertising is to isolate oneself and live in a cave but not all advertising is negative and bad. It is found almost everywhere Student's Last Name 3 such as just by walking on the street, driving a car, or watching TV. Ference (2004) reports, "Every surface that could possibly have an ad slapped on it -- clothing, buses, taxis, myriad walls and billboards, even the snow you ski on -- now hawks something." According to Wikipedia encyclopedia, "Advertising is the promotion of goods, services, companies and ideas, usually performed by an identified sponsor. Marketers see advertising as part of an overall promotional strategy. ("Advertising", 2006). Companies are bombarding us with thousands of different ads with only one intention: to persuade us to buy their products. Every advertiser or company must do more than just make a product, give it an attractive price, and offer it to the consumer. They have to also communicate and promote it to their current and future customers; they have to advertise it. Advertisers appeal to the lusts, desires, and wants of the target market or potential customer. Therefore, the ability to foresee tha t the advertising was getting a negative response was obvious and this could have been somewhat controlled by EuroDisney and/or the parent company Disney. Yes, advertising bombards us everywhere but it is not without control and regulation by thegovernment,

Case study Example | Topics and Well Written Essays - 250 words

Case Study Example â€Å"Its built around the recognition that everything we do in connection with our work at Google will be, and should be, measured against the highest possible standards of ethical business conduct† (Google investor relations, 2009, par. 2). This recognition is absolutely crucial to maintain quality employees and ethical business relationships. The ethical code of conduct is specifically written and provided to all employees, and it is taken into account when hiring any new employee. The goal is to avoid bringing in a new staff member that does not share in the same vision or the same values and ethics as the rest of the company. â€Å"Our commitment to the highest standards helps us hire great people, who then build great products, which in turn attract loyal users. Trust and mutual respect among employees and users are the foundation of our success, and they are something we need to earn every day† (Google investor relations, 2009, par. 2). The Google Code of Conduct states that the employees and the actions of the company must service the customers or users, respect one another, avoid conflicts of interest, preserve confidentiality, protect Google’s assets, ensure financial integrity and responsibility, and obey the law (Google investor relations, 2009). These principles are very substantial and can easily be maintained by each person as long as they put the company first over the personal gains and interests they may have. Many of these principles can also hold a long-term position within Google Company and make for a highly beneficial future, as long as they continue to uphold the principles. The major task that Google faces is to avoid negativity within the company or the view of the public, and to ensure that the defined principles are truly upheld. The goal is lofty, but Google Company can definitely achieve it as long as they continue to hire good people and always strive to

Peer Profile with Research (Or come up with another topic) Essay

Peer Profile with Research (Or come up with another topic) - Essay Example sformed to a career of her choice which she aspired to undertake since she was in her childhood. Laura was born in Long Beach California, her favorite drink is coffee and dish is Bibimpap, sushi, lasagna and enjoys playing tennis and basketball. Laura’s per profile will be built on various major aspects of life that help develop a being and her take in the whole world of life undertakings. They include: Education, leisure, personal values and skills abilities and uniqueness, future prospects and dream, strengths and weaknesses and her achievements. Laura was born in Long Beach California, her favorite drink is coffee and dish is Bibimpap, sushi, lasagna and enjoys playing tennis and basketball. Laura’s per profile will be built on various major aspects of life that help develop a being and her take in the whole world of life undertakings. They include: Education, leisure, personal values and skills abilities and uniqueness, future prospects and dream, strengths and weak nesses and her achievements. Laura was born in Long Beach California, her favorite drink is coffee and dish is Bibimpap, sushi, lasagna and enjoys playing tennis and basketball. Education Laura is driven by clear defined by clear goals and objectives in her education life .She has been able to clear her high school later went to GRCC pursued her course in two quarters but later dropped prompting her to join college and pursue a Bachelors degree in medical field especially in Psychiatry to help her in future work in a prison and carry out charity work in Developing countries by promoting healthcare. She is also passionate about getting a scholarship in Korea where she would go and streamline her medical field career Leisure and Social life Laura’s social life and leisure is mostly travelling by boat or train so that she can experience more in the world of greatness and diversity of nature. Reading is one of her hobbies, watching TV, playing video games, listening to music such as Jazz and classical and driving around her RAV 4 vehicle. Personal Values She is an optimistic person who believes in her abilities to improve her well being in the society in all areas of her undertakings. She is creative in developing new ideas, compassionate and kind hearted expressed by her passion to help and engage in charity work. Independency in her pursuit remains firm in achieving all her objectives even where she had a savings scheme to purchase her car. Laura is a friendly character especially to her family members expressing love and passionate in her all endeavors about family. She is also purpose driven. She has respect for elders, first family as their family values. Her important value she says â€Å"In Omnia paratus –Latin trans. Prepare or all things in life.† Her uniqueness is derived from her ability to separate emotions from being logical most of the time and she prefers thinking with clear mind. Family and relationships She values her mother s o much as the one who she can entrust with her secrets where she describes her as a favorite person in their family she says â€Å"Mom (can tell her anything without judging, learn a lot from her, she has supported me and loved me unconditionally, she has taught me morals and I have values until now, she is a role model too†. She laments of betrayal from her ex-boyfriend and a best friend but life had to continue. Future prospects and dreams She has a future goal that she wants to achieve on the choice of her ideal place of living in countryside of Korea or Japan. In her bucket list as she

Associate versus baccalaureate degree in nursing Essay Example for Free

Associate versus baccalaureate degree in nursing Essay According to the JAMA Network, registered nurses in the United States are able to receive their basic education in a ADN and BSN program in colleges and universities Although there are a variety of educational programs preparing RNs, some studies have suggested that baccalaureate-prepared nurses are more likely to demonstrate professional behaviors important to patient safety such as problem solving, performance of complex functions, and effective communication. (Educational Levels, n. d) A large number of situations have been reported in the research studies reviewed. No major differences are noted between the cognitive abilities of students in baccalaureate and associate degree programs. (Davis-Martin, 1990, p. 2) Associate degree nurses are able to perform well in technical roles for which they have been prepared, as well as in some leadership roles for which they were not originally prepared. I am a prime example of that associate degree nurse who has been performing in leadership roles over the years this is due to on the job training and attending management courses. Baccalaureate nursing practice incorporates the roles of assessing, critical thinking, communicating, providing care, teaching, and leading. (, 2) As a result of the many changes in health care along with the changing needs of patients, it is necessary for nurses to advance to higher levels of education. Having many years of experience seems to not carry as much value as does the level of education in the nursing world. When I graduated almost 34 years ago from nursing school, the positions held by ADN nurses were more of a charge nurse role. Most of the management positions were held by BSN nurses. As health care systems throughout the world are changing, studies have shown that â€Å"quality patient care hinges on having a well educated nursing workforce; lower mortality rates, (Ed. ). (). The AACN Essentials of Baccalaureate Education for Professional Nursing Practice (Ed. ). : . []. http://dx. doi. org/. Retrieved from Davis-Martin, S. (1990, Jan 1990). Pub Med NLN Pub [Abstract]. NLN Publ, 15-2339: 109-45. http://dx. doi. org/ncbi. nlm. nih. gov/pubmed/2406700 Rosseter, R. J. (n. d). Creating a More Highly Qualified Nursing Workforce [Fact Sheet]. Retrieved from American Association of Colleges of Nursing (AACN) Educational levels of Hospital Nurses. (n. d). JAMA Network. http://dx. doi. org/jama. jamanetwork. comnurse after a quick assessment of the situation made appropriate arrangements for a meal ticket for the family member along with a free parking pass. As a result of the advanced educational knowledge received in her BSN course of study the charge nurse was able to incorporate critical thinking skills, prompt and adequate treatment  of the human response, communication skills along with an holistic approach to health care she was able to minimize a negative outcome for the patient and family member hence solved a situation that could have had far reaching effects. As a result of having a BSN I will be provided with more of an in-depth study in all areas of physical science, research, ethical decision making, leadership, accountability, critical thinking and effective communication. Having the education and knowledge nurses will be able to see the entire picture thus enhancing performance. The BSN nurse is well prepared to meet the demands of today’s ever changing health care systems throughout the world. fewer medication errors, and positive outcomes are all linked to nurses prepared at the baccalaureate and graduate degree levels†. (Rosseter, Para 1). Medical facilities that are applying for their Magnet status are encouraging their ADN nurses to obtain a BSN degree, and are no longer hiring ADN nurses. Prime example my hospital just this month completed our Magnet journey and received qualification status. Due to the increase in online RN to BSN programs,  many nurses fifty years and older are returning to school. I happen to be one of them. There area few situations involving the difference in competency between BSN nurse versus an ADN nurse that I have witnessed. One situation a patient was scheduled for a colonoscopy and was told to arrive at 8:00 am for a 9:00 am procedure. The patient was also given an order from the physician’s office to have labs drawn after her procedure so that upon her next office visit the following week the results will be available. The patient realized at 8:45  am she was not called to the pre- op area. An ADN nurse was in the process of escorting another patient to the discharge area and was confronted by the patient and family who at this point were very angry. The nurse stated â€Å"I have no control of the physician he is always late and besides we are very busy and short staffed today† The BSN nurse who was in charge that day, apologized for the delay of the physician who had an emergency in the outpatient GI clinic and for staff not keeping her and family member informed of the delay. She also went on to ask if the physicians  office had requested anything for her to have while on her visit today, since she lived five hours away and had an office appointment next week. The patient replied â€Å"I have some lab work that he wants me to have before coming to see him next week†. The charge nurse (BSN) called the lab made arrangements and had the patient escorted to the lab in a wheelchair to have labs drawn. Upon her return after being pre-op-ed her physician arrived in 15minutes. During the assessment of the patient it was discovered that the family member was a diabetic.

Indian Camp

Indian Camp Mikolaj Marciniak [essay om indian camp] (While writing this essay I didnt have my book with me, so I had to find the story online. Therefore I did not include any line-page references; I gave examples from the text instead) Growing up can vary from country to country, from city to city, and from family to family. In this case, we have a young boy named Nick, who is the main character in â€Å"Indian Camp†, and who is under the process of growing up and he is experiencing it the hard way. The other main theme of the story is life and death, as the sick Indian lady gives birth to a child, and her husband commits suicide because of her sufferings and maybe some other reasons. There are three main characters in the story: Nick, a young child, Nicks dad, a medical doctor, and Uncle George, Nicks uncle. Nowhere in the story is it stated that they are white (Caucasian) nor that they are related to each other. The reader might get a different impression due to the use of the word ‘Uncle. However let us assume that they are of Indian descent. In Indian societies, words like ‘uncle and ‘auntie have the same meaning as words in American societies ‘mister and ‘misses. Assuming that Nick and his Dad are Indians, this might explain why Nicks dad doesnt have anesthetic or proper cutting tools, such as scalpels or sutures. Oh, Daddy, cant you give her something to make her stop screaming? asked Nick. No. I havent any anesthetic, his father said. But her screams are not important. I dont hear them because they are not important. It is because Native Americans do not always agree with modern society technologies; they rely on their strong faith when it comes to medical curing and rejuvenation. Regardless of how one would interpret Nicks dads job, it is unarguable that although he is very good at his job, he has also limited equipment, meaning that he and his son might indeed be of Indian descent. As stated before, Nicks father appears to be an educated person that is helping his under-educated society. For a very long time ago a doctor was just as important as the leader of a tribe. In some cases even more so. Everybody followed his directions without question even though the methods were in most cases ridiculous. Nowadays this authority has been minimized and doctors ways often become questioned and they are simple ordinary people. In â€Å"Indian Camp† Nicks father is presented as an ordinary person, with nobody bowing down or kneeling to him. Nicks father appears to be a very simple person with ordinary hobbies such as fishing. This is shown in the text by Nick operating the lady with a jack-knife, which is normally used for gutting a fish. Thats one for the medical journal, George, he said. Doing a Caesarian with a jack-knife and sewing it up with nine-foot, tapered gut leaders. Another example in the text that emphasizes this is when Nicks father rows the boat back home, just like people after a long day of fishing. Nick rowing the boat is also another proof of them being Indian, although this is not presented directly in the text. It is because if Nick and his father were white, the guides would have surely rowed them back home. Where did they go, by the way? Uncle George is a slightly controversial character. Everybody seems to know him around the camp. It is known that when women give birth and the father is near them, they usually scream at the father. In â€Å"Indian Camp†, the mother bites George, reflecting the mentioned behavior in some way. In return, George calls her â€Å"squaw bitch† which could be a sign of intimacy. If all this evidence isnt enough to prove my point that George might be the father, he also gives out cigars, which is a well known â€Å"tradition†. Last but not least, the reason the husband commits suicide is not just the screaming but because his wife is giving birth to a baby that is not his. The Indian lay with his face toward the wall. His throat had been cut from ear to ear. The blood had flowed down into a pool where his body sagged the bunk. His head rested on his left arm. The open razor lay, edge up, in the blankets. The last sentence of the citation above can be confusing. Razor? This cutting tool is fairly newer than a jack-knife, what is it doing in hands of a person that is apparently poorer than the doctor? Could Uncle George have had relations with the mother for money? If so, he might have been able to afford a razor and then give it to the poor Indian, knowing that he would use it to kill himself. In conclusion, I would like to state that there are many ways for the reader to interpret the story. Hemingway consciously wrote the story in a manner that only a little percentage is being exposed to the reader, meaning that we have to assume a lot and conclude Hemingways thoughts to make the story complete. According to me, the two main themes are growing up and life and death. The story gives two different messages: horrors of growing up, and reasons for committing suicide. In both messages, Hemmingway warns us indirectly against the mistakes parents can make unknowingly while raising their children, and what cheating can lead to: if my theory was right, the husband committed suicide because the mother cheated, the suicide therefore results in another childs life being destroyed.

Cowboys in Kilts: The Failure of the Scenic in Rob Roy & Braveheart :: essays papers

Cowboys in Kilts: The Failure of the Scenic in Rob Roy & Braveheart There was recently a cartoon in the New Yorker magazine.The cartoon shows a group of kilt-clad Highlands charging up a hill, claymore swords drawn and waving, as one of them says to another, "You know, if we didn't wear this damn skirtsmaybe we wouldn't have to defend our manhood every five minutes." My analysis begins, as it will end, where most cowboy movies begin and end, with the landscape.Western heroes are essentially synedoches for that landscape, and are identifiable by three primary traits: first, they represent one side of an opposition between the supposed purity of the frontier and the degeneracy of the city, and so are separated even alienated from civilization; second, they insist on conducting themselves according to a personal code, to which they stubbornly cling despite all opposition or hardship to themselves or others; and third, they seek to shape their psyches and even their bodies in imitation of the leanness, sparseness, hardness, infinite calm and merciless majesty of the western landscape in which their narratives unfold.All of these three traits are present in the figures of Rob Roy and William Wallace--especially their insistence on conducting themselves according to a purely personal definition of honor--which would seem to suggest that the films built around them and their exploits could be read as transplanted westerns.However, the transplantation is the problem for, while the protagonists of these films want to be figures from a classic western, the landscape with which they are surrounded is so demonstrably not western that it forces their narratives into shapes which in fact resist and finally contradict key heroic tropes of the classic western. Howard Hawkes' 1948 Red River will serve as our example of the western model.The opening credits rise literally out of the landscape, and we're told in the opening narration that this is a story of the landscape, in that it recounts the first major cattle drive along the Chisholm trail from Texas to Abeline, Kansas.In the 1st scene we see a vastly open prairie with a small wagon train almost lost in its expanse.We discover immediately that Dunson (John Wayne) is leaving the wagon train to strike out on his own.The signature trait of Dunson is the first of the western hero's trademarks: once he's made up his mind, "nothing anyone says or does can change it"; despite the entreaties of the wagon master and his putative girlfriend, Dunson sets out south with only his friend, Tom Groot (played by Walter Brennan). Cowboys in Kilts: The Failure of the Scenic in Rob Roy & Braveheart :: essays papers Cowboys in Kilts: The Failure of the Scenic in Rob Roy & Braveheart There was recently a cartoon in the New Yorker magazine.The cartoon shows a group of kilt-clad Highlands charging up a hill, claymore swords drawn and waving, as one of them says to another, "You know, if we didn't wear this damn skirtsmaybe we wouldn't have to defend our manhood every five minutes." My analysis begins, as it will end, where most cowboy movies begin and end, with the landscape.Western heroes are essentially synedoches for that landscape, and are identifiable by three primary traits: first, they represent one side of an opposition between the supposed purity of the frontier and the degeneracy of the city, and so are separated even alienated from civilization; second, they insist on conducting themselves according to a personal code, to which they stubbornly cling despite all opposition or hardship to themselves or others; and third, they seek to shape their psyches and even their bodies in imitation of the leanness, sparseness, hardness, infinite calm and merciless majesty of the western landscape in which their narratives unfold.All of these three traits are present in the figures of Rob Roy and William Wallace--especially their insistence on conducting themselves according to a purely personal definition of honor--which would seem to suggest that the films built around them and their exploits could be read as transplanted westerns.However, the transplantation is the problem for, while the protagonists of these films want to be figures from a classic western, the landscape with which they are surrounded is so demonstrably not western that it forces their narratives into shapes which in fact resist and finally contradict key heroic tropes of the classic western. Howard Hawkes' 1948 Red River will serve as our example of the western model.The opening credits rise literally out of the landscape, and we're told in the opening narration that this is a story of the landscape, in that it recounts the first major cattle drive along the Chisholm trail from Texas to Abeline, Kansas.In the 1st scene we see a vastly open prairie with a small wagon train almost lost in its expanse.We discover immediately that Dunson (John Wayne) is leaving the wagon train to strike out on his own.The signature trait of Dunson is the first of the western hero's trademarks: once he's made up his mind, "nothing anyone says or does can change it"; despite the entreaties of the wagon master and his putative girlfriend, Dunson sets out south with only his friend, Tom Groot (played by Walter Brennan).

Chillingworth is the Greatest Sinner in Nathaniel Hawthornes The Scarl

Chillingworth is the Greatest Sinner in The Scarlet Letter The world of Puritan New England, like the world of today, was filled with many evil influences. Many people were able to withstand temptation, but some fell victim to the dark side. Such offences against God, in thought, word, deed, desire or neglect, are what we define as sin (Gerber 14). Â   In Nathaniel Hawthorne's The Scarlet Letter, the reader is able to observe how one sin devastates three lives. Hester, Dimmesdale, and Chillingworth are all guilty of succumbing to temptation, anger, and desire, causing all to fit the definition of a sinner. Yet, Chillingworth's iniquities raise him up above Hester and Dimmesdale on the level of diabolic acts. Â   From the very moment Chillingworth is introduced, he is deceitful towards the Puritan society. Chillingworth appears in the novel, seeming to know nothing of the scene at the scaffold. He asks of a townsperson: "...who is this woman? - and wherefore is she here to set up to public shame?" (Hawhtorne 67). Yet, we find in the next chapter that he indeed knows who Hester is, because Chillingworth is the lawful husband of her. He decieves the people of Boston to avoid the humiliation his wife brought upon him. In this respect, Chillingworth sins against the eight commandment, "You shall not bear false witness against your neighbour" (Gerber 26). Â   Now, one could state that Hester also sins against the eighth commandment. She never reveals the name of her daughter's father. And it is stated that one must always tell the truth. Yet, it also states that one must keep a secret whenever asked to do so, and not say anything to damage another's reputation (Gerber 27). So Hester, in fact, did not sin. She n... ...rth's crimes against the Lord are more malevolent than those committed by Hester and Reverend Dimmesdale. Chillingworth's quest for revenge and truth leads him down a path of sin, and in the Puritan perspective, down the path to Hell. Â   Â   Works Cited and Consulted: Â   Baym, Nina. Introduction. The Scarlet Letter. By Nathaniel Hawthorne. New York City: Penguin Books USA, Inc. 1986. Â   Gerber, John C. "Form and Content in The Scarlet Letter." The Scarlet Letter: A Norton Critical Edition. Eds. Seymour Gross, Sculley Bradley, Richmond Croom Beatty, and E. Hudson Long. New York: W.W. Norton and Co., 1988. Â   Hawthorne, Nathaniel. The Scarlet Letter. Boston: Ticknor, 1850. 3 Nov. 1999 Â   Smiles, Samuel. ""The Scarlet Letter."" The Critical Temper. Ed. Martin Tucker. New York City: Frederick Ungar Publishing Company, 1962. 266. Â   Chillingworth is the Greatest Sinner in Nathaniel Hawthorne's The Scarl Chillingworth is the Greatest Sinner in The Scarlet Letter The world of Puritan New England, like the world of today, was filled with many evil influences. Many people were able to withstand temptation, but some fell victim to the dark side. Such offences against God, in thought, word, deed, desire or neglect, are what we define as sin (Gerber 14). Â   In Nathaniel Hawthorne's The Scarlet Letter, the reader is able to observe how one sin devastates three lives. Hester, Dimmesdale, and Chillingworth are all guilty of succumbing to temptation, anger, and desire, causing all to fit the definition of a sinner. Yet, Chillingworth's iniquities raise him up above Hester and Dimmesdale on the level of diabolic acts. Â   From the very moment Chillingworth is introduced, he is deceitful towards the Puritan society. Chillingworth appears in the novel, seeming to know nothing of the scene at the scaffold. He asks of a townsperson: "...who is this woman? - and wherefore is she here to set up to public shame?" (Hawhtorne 67). Yet, we find in the next chapter that he indeed knows who Hester is, because Chillingworth is the lawful husband of her. He decieves the people of Boston to avoid the humiliation his wife brought upon him. In this respect, Chillingworth sins against the eight commandment, "You shall not bear false witness against your neighbour" (Gerber 26). Â   Now, one could state that Hester also sins against the eighth commandment. She never reveals the name of her daughter's father. And it is stated that one must always tell the truth. Yet, it also states that one must keep a secret whenever asked to do so, and not say anything to damage another's reputation (Gerber 27). So Hester, in fact, did not sin. She n... ...rth's crimes against the Lord are more malevolent than those committed by Hester and Reverend Dimmesdale. Chillingworth's quest for revenge and truth leads him down a path of sin, and in the Puritan perspective, down the path to Hell. Â   Â   Works Cited and Consulted: Â   Baym, Nina. Introduction. The Scarlet Letter. By Nathaniel Hawthorne. New York City: Penguin Books USA, Inc. 1986. Â   Gerber, John C. "Form and Content in The Scarlet Letter." The Scarlet Letter: A Norton Critical Edition. Eds. Seymour Gross, Sculley Bradley, Richmond Croom Beatty, and E. Hudson Long. New York: W.W. Norton and Co., 1988. Â   Hawthorne, Nathaniel. The Scarlet Letter. Boston: Ticknor, 1850. 3 Nov. 1999 Â   Smiles, Samuel. ""The Scarlet Letter."" The Critical Temper. Ed. Martin Tucker. New York City: Frederick Ungar Publishing Company, 1962. 266. Â  

Euthanasia Essay - A Proper Death :: Free Euthanasia Essay

Euthanasia and a Proper Death Assisted suicide is a very controversial topic in American society that must be dealt with. In assisted suicide, a patient who is terminally ill requests the doctor to administer a lethal dose of medication to end his life. Assisted suicide brings up many moral and legal issues regarding the right of a patient to die with respect and the duties of a doctor. This issue is divided among people who believe that doctor assisted suicide is illegal and immoral and those who believe that suicide is a right that people have. Doctors who aid a patient to commit suicide are performing an illegal act and should be penalized to the full extent of the law. According to most state laws assisted suicide is illegal. An assisted suicide is a form of murder since the doctor administers a lethal dose of medication to the patients. Therefore, a doctor who has performed this act should receive the jail sentence of a murderer. Some people believe that these doctors are not performing anything illegal and that they should continue their practices. This group of people believe in euthanasia, meaning an easy and painless death or a peaceful manner of dying (Webster 631). This includes committing suicide when the person is fully competent but wishes to end his life as a result of the pain that he must endure every day. Committing suicide is viewed by its opponents as an act of cowardice that many people perform because they do not want to deal with their problems in life. This type of action should be dealt with immediately. A study shows that one-fifth of all doctors and nurses have actively helped end a patient’s life (Van Biema 2). This i s not a promising statistic for the future of America. One out of every five doctors has helped a person escape his life. Aside from being illegal, doctor assisted suicide is also immoral. From the following information, it can be clearly seen that doctors who commit these crimes have violated many of the rules and values that they agreed to follow when they became a doctor. They have violated all the moral values that they agreed to follow when they became doctors. A doctor’s job is to help a patient at any cost, not help the patient to end their lives. Doctors who have aided patients in committing assisted suicides have violated the Hippocratic Oath, which very doctor must swear to before he receives his license to practice.

African Corruption Essay

This study intends to clearly show the extent to which Africa and Africans have been suffering from the ravages of corruption, fraud, and intentional mismanagement by their governments and their leaders, much to the disappointment and anger of the people. The impact of corruption on the lives of the people, the businesses, and the economy of any of the nations concerned has been studied by a number of authors, scholars, and worldwide institutions such as the World Bank, the IMF, and even donors (highly industrialized nations). Although Africa has a large share of the worlds raw material and mineral resources, African nations are by far the least developed and the poorest countries in the world. Robert Harris, in his book, Political Corruption In and Beyond the Nation State, (1990, p. 29,) introduced three themes. First, political corruption is an illegitimate extension of normal political activity. In trying to understand the central issue of corruption, one needs to understand the complex and intricate nature of corruption. If we ask, what is â€Å"corruption†? The American Heritage English Language Dictionary (Pickett, 2000) defines corruption as â€Å"the art or process of corruption, the state of being corrupt, decay, and rot.† As indicated above, corruption comes in many forms. In the least developed countries (LDC’s) such as Africa, all types of corruption are prevalent. The following brief case histories of these three companies will present the magnitude of the scandals, corruption, and deceit these companies perpetrated on the unsuspecting public and their business partners. Other countries of the world have similar problems of corruption, fraud, and mismanagement. From time to time, stories appear about the corruption trial of a government official, a banker, or corporate head in other parts of the world. Doing Business in Africa and Other Non-Industrialized Nations, the basic tenets of the guiding principles are that corruption, dishonesty, and unethical behavior among public officials represent serious threats to the basic principles and values of government, undermining public confidence in democracy and threatening to erode the rule of law. The aim of these guiding principles is to promote public trust in the integrity of officials within the public sector by preventing, detecting, and prosecuting or sanctioning official corruption and unlawful dishonest or unethical behavior. Monsanto Co.: Settled an SEC complaint in January alleging that the company funneled more than $700,000 in corrupt payments to Indonesian government officials between 1997 and 2002. ExonMobil, Chevron Texaco, Marathon Oil, Devon Energy, and Amerada Hess, as well as several other oil companies: These reportedly are involved in SEC investigations into bribes allegedly paid to government officials in Equatorial Guinea. Public perception of police corruption stems mainly from instances where the public has come face to face with the vice as they interact with police in their discharge of duty. My personal experience also left me with no doubt that police corruption in South Africa was daunting task for the new democratic government of South Africa. While police brutality in Kenya is much less compared to that of the apartheid South Africa, the police corruption in Kenya is much more widespread and open. Corruption in the police force takes various forms and in various degrees of sophistication. Corruption in Kenya and more particularly among the police has reached unprecedented levels. Thieves have been set free from police cells because of corruption. The ministry of public works: This is the second most corrupt institution in Kenya. Finding found that this is the Ministry that has the highest rent corruption in Kenya. A large population of the Kenyan people expressed disgust at the corruption in this ministry. The corruption at the ministry of public works is more sophisticated than meets the eye. It is also in charge of construction of government residential houses and offices. The ministry houses the largest number of government employed Engineers, professionals, and Architects. It is actually a key ministry in any government.   Millions of shillings are spent in purchasing goods and services for the government. There was no good will from the establishment to deal with cases of corruption. Where genuine outside companies have been awarded contracts, big bribes were paid to the committee before the award. In one case a contractor has given a job to put up some government circles. The author discovered that this was done just to get free money as penalties from the government. The poor jobs that we have seen on our roads are a result of corruption. This makes the land law in Kenya, one of the most complicated land systems in the world. The Crown Lands Ordinance (Cap. 280) passed in 1915 defined crown land as â€Å"All public land including all land occupied by the native tribes of the protectorate and all land reserved for the use of the members of any native tribe.† All the land rights of the natives were ignored. After all and without exception, African customs recognized land rights. African communities saw land as a gift of God to every individual. That has been the root cause of land problems in this country. Nowhere in Africa is land such expensive commodity as it is in Kenya. A Kenyan who has no land will always work hard to buy himself land. Land and Corruption in Africa The Ministry of Lands is one of the most corrupt institutions in this country. Land Cartels Land allocations, is the biggest single activity that goes on at the Lands office, Nairobi. Here, the people of Kenya will spend as much time and spend as much money, to ensure that they have been allocated land. Income tax department: African Revenue Authority is the main government agency for collecting all government revenue. No government can run on its own without taxes. Money collected from taxes is what the government uses to provide public services like Education, Health, Infrastructure, security and policing, a forestation, public service employment, defence and many others. (Transparency International Report, 2006) You cannot tax people so highly and yet fail to provide services. Over Kenya Shillings 250 billion taxes, (Transparency International Report, 2006), are collected annually by the Kenya Revenue Authority. The African revenue authority has some of the best professionals in the public service. Corruption at the African Revenue Authority is a matter of great concern. There is corruption in the organization both corporate and individual taxpayers. With the present economic situation most business people are stressed out and depressed. Research revealed that there is massive corruption in the import and export sector. Tax evasion is very high in this sector and the government loses millions of shillings through fraud and tax evasion. It was found that tax officers collude with importers and exporters to avoid tax and deny the government the badly needed revenue. This area has provided a good breeding ground for corruption in the income tax department. Officers in the Revenue Authority come across these businesses every day. The government is losing a lot of revenue by leaving these sectors out.

Compare And Contrast Japan And China Essay

China and Japan, both with thousand years of ancient culture and civilization history, share numerous similarities and differences. Confucianism is a collectivist based value system which embraces a set of moral codes of behavior designed to regulate the relationships between ruler and subject, father and son, friend and neighbor, husband and wife, and brother and brother. Even though both China and Japan employed Confucianism as the state ideology, there were many features of Confucianism in the two countries that shaped each country’s societies. China and Japan isolated themselves from the rest of the world in the beginning, but later on, the differences in response to the pressure from the West led them to different paths. This essay is going to compare and contrast two main differences between Japan and China, which include a cultural legacy known as Confucianism and the response to the West in 19th century. To begin with, Confucianism stresses particular social relationsh ips, but it is also a universal moral code, which makes it easy for the Japanese adoption. However, the Japanese transform it in their way and to a certain degree Confucian concepts are applied to relationships carrying a different meaning from those in China. At its most basic of culture, Chinese morality is founded on the family structure, with the most important social ties being that of parent and child and its blood-related family clans. The Japanese moral system is founded on a set of kinship relations that go beyond blood ties or extend to members who have no blood relationship, with the primary tie being that between leader and follower. Therefore, Japanese political culture is more group-oriented, more tribal, or more radical. Another example is the paired concepts of loyalty and filial piety that characterize the two cultures. These two values are related: both are the duties we owe to our superiors. Loyalty is our duty to our ruler, and filial piety is our duty to our parents. Both came into the Japanese culture as part of the Confucian influence, but they are treated differently in China and Japan. In China, â€Å"filial piety or reverence for parents is the most important of these  relationships and the one that binds the Confucian moral system together. Confucianists assume that if everyone internalizes such ‘family values,’ society will come into tune with heaven, and harmony, contentment, and prosperity will ensue as a matter of course† (Miller, John H). When there is a conflict between the two, our duty to our parents usually outweighs that to the ruler. In Japan, the Japanese do not acknowledge this tension or contradiction: one is a filial child only if one gives loyal service to one’s superior. Therefore, loyalty is expressed in unquestioning slave-like obedience and implies total selfless devotion to one’s lord. In other words, loyalty in the Japanese culture usually take precedence over filial piety. In addition, harmony, rather than competition, is one of the core Confucian ideas and the concept that helps to shape both Chinese and Japanese political cultures. Both China and Japan are highly â€Å"collectivistic† societies under the Confucian influence, in which each person is born and melt into a collective entity either family, clan, group, society, or state, each person knows his or her status and identity in relation to others in social relations, and each person is required to conform to the collective values. However, in Japan, more emphasis is placed on group orientation and loyalty to the group, for it is the group that gives one a social identity, provides a feeling of security, and receives the rewards of service. Not only the household and the village but also colleagues, fellow students, neighbors, and even industrial sectors constitute the important groups from which one acquires social status and identity. The Second Imperialism of the 19th century, driven by both America and Western Europe profoundly affected Africa and Asia. In Asia, both Japan and China were impacted, but in very different ways. Japan was able to ward off the threats of imperialism, and emerge as a world power. China, on the other hand, suffered the loss of sovereignty and status. The elites of both countries responded to the challenges posed by Western penetration by initiating reforms. In Japan, the Meiji regime chose to remake themselves entirely through Westernization, while in China, the Qing government chose instead to hold on to traditional Chinese values and institutions. China’s efforts at reform, the Self-Strengthening Movements, was in essential traditional answers to traditional problems. There was no significant, large-scale industrialization in China, and they displayed  little willingness to abandon traditional imperial institutions that were incapable to dealing with contemporary problems. Chinese cultural pride was just too deeply ingrained, so much so that it became an impediment, blinding many Chinese and preventing them from recognizing the need to learn from the barbarians and for fundamental change. On the other hand, Japanese efforts to adopt foreign technology to meet their military and industrial needs were largely successful. The Meiji regime, however, saw that military technology and industrialization could not be separated from institutional structures that had produced and accompanied such developments in the West, and showed little hesitation in transforming or abolishing traditional institutions in favor of those that could give Japan the modernity it needed to survive. Overall, the Meiji Restoration was a tremendous success for the Japanese and allowed them to join the ranks of Western new imperial powers. Both nations pursued the goal of a â€Å"rich nation and strong army† as the way to modernization through the Self-Strengthening Movement in C hina and the Meiji Restoration in Japan. However, most of the reforms in the Self-Strengthening Movement belonged to the surface layer of modernization which included manufacturing technology of military and light and heavier industries, and certain infrastructures. The reforms in the Meiji Restoration not only replicated the material manufacturing technology, but also touched the inner and deeper parts of Western civilization that included political structures and legal systems, and Western types of philosophy, culture and ways of thinking. China and Japan, due to geographical proximity, historical, and cultural ties, have many similarities and differences. Confucianism played a very important part in both Chinese and Japanese, but their different understandings in many same concepts lead to different cultures and societies. In addition, during the nineteenth century, facing the pressure of the West, different responses changes the fate of China and Japan. Chinese responded to the Opium Wars and western intrusion through a combination of challenging the West, embracing traditional ways, challenging the Qing Dynasty, or seeking moderate reforms. Japan, though never conquered, responded to the intrusion of West quite differently. Rather than looking to the past, the Japanese sought to emulate the West. During the Meiji Restoration, Japan modernized. Japan sought to avoid China’s fate by adopting aspects of Western culture and faced a turning point in its history. Works Cited Miller, John H. â€Å"Belief Systems and Religions.† Modern East Asia: An Introductory History. Armonk, N.Y.: M.E. Sharpe, 2008. 19. Print.

Case Study Advanced Proffesional Development Education Essay

Introduction: ~In this assignment, we learn or build personal and professional accomplishments in order to run into both personal and administration to develop ends. To make the professional ends, each and every 1 must hold to such sort of believing thought on 4 i.e. from entry phase to advisor phase. Every personal can hold to knowledge about their accomplishments through specific acquisition or understanding manner system. In order to develop our concern or turn up in market each and every person required personal accomplishment or specific cognition, for this a personal must hold to cognize about personal accomplishment audit. On the footing of public presentation on each and every one personale they purely develop a class system which is give to the them on the public presentation of executing the undertaking depend on this they must hold to give high degree to low degree of class which one write down in the study. Everyone can development program of personal and do his or her life traveling to easy. By this manner single acquire a path on his or her bearer and motivates to follow his/her personal program.1.1a ) Explore the methods to make personal and professional accomplishments for both organizational and ain ends and aims.Personal accomplishments:Personal accomplishments to develop appropriate cognition or understanding through solutions or develop personal accomplishments. Personal accomplishmen ts are develop in the manner of work experience, acquisition, avocations, utilizing new go outing engineering, invention, societal or other sort of life experience in the instance to run into his or her personal and organisation end. This can be travel for creativeness alteration. By developing the personal accomplishments they might be develop or advance new things and advanced designed methods. Like this such sort of extraordinary accomplishments are most for the calling end of an person. Depends on the single assorted engaged in new direction methods and open up proficient or commercial as good international accomplishments. On the research base of some of the basic personal accomplishments need to be develop single are:A ) Communication accomplishmentsEach and every one have to develop a communicating accomplishments like basic things reading, talking authorship and listening utilizing assorted sort of communications plans or engineering like newspapers, wireless, telecasting. B esides through such sort of non-verbal techniques like assorted books of different writers or any other survey books, or assorted societal or personal job work outing state of affairs. This can besides develop by utilizing cyberspace or assorted type of grammar trial as good.B ) Time direction accomplishmentsTime is so much of import things for any sort of individual to develop his or her life on the best manner to acquire good accomplishment in the life. An single must hold to developed clip direction accomplishments as similar subject and undertaking stopping point within clip period. The development of clip direction depends on the work completing procedure to take how long clip to run the procedure to on this footing they have to develop the direction of clip in specific clip period. This can be maintain and bettering by doing clip tabular array for peculiar undertaking or specific purpose to make the ends and run with this agenda within clip bound. Puting the precedences and sc heduling them harmonizing to single ends. Individual must besides include all the sort of of import meeting and work for the house to develop and execute their undertaking and acquire relaxation so for each and every this things need to clip direction. ( Vas, 2004 )C ) Teamwork accomplishmentsTeamwork accomplishment can be developing by each and every one person execute their work as a squad member. To make the any sort of job and have to work out this a member which work with squad for this fixing the undertaking has to work outing the job and to develop of work mark which one coating within the clip bound. So we can acquire good public presentation by working together and accomplish our ends. So we can make our any sort of our hard end as teamwork.D ) Stress direction accomplishmentsStress can be developing by the instability or due to psychology force per unit area on head. An single must recognize emphasis i.e. short term or long term emphasis, impermanent emphasis, positive or negative emphasis, and severe or mild emphasis. For the solution or overcome of any sort of emphasis we have to acquire relax from work, develop the wont of exercising, reading, playing some games, societal support, and besides pull off the clip and agenda before start the undertaking.F ) General accomplishmentsSkill must be improved by an person from everyone ‘s past experience in instance of every bit good derive higher instruction and committedness towards work, societal life, assorted sort of cognition. Individual have to develop like this sort of general accomplishment to execute as a good mode and better public presentation.Measuring professional accomplishmentsThis model is for professionals in wellness, societal attention, athletics and life sciences who wish to go on their professional development. The surveies are tailored to development demands assisting and advancement in calling. On the manner of Dalton and Thompson there are 4 phases to develop the professional accomplishments has to execute as below:1 ) The Cardinal PhaseIn this phase an person foremost better or larn the profession of a new occupation within the administration. On base of cardinal an person learn how to follow his co-workers and acquire good cognition before larning how to take them and give best performance.A It is known as a kernel of the cardinal phase. Main of import things of this phase are the construction of administration, map and civilization. Cardinal things have to cognize about the creativeness and proposal. Make the cognition about the dependence move to independence and besides on on which manner is to be possible. Besides explore the personal/professional kineticss. ( Unknown, 2008 ) develop professional pattern addition increased duty widen your calling way or entree new functions2 ) Colleague PhaseIn this instance personal have to make or keep or develop his/her ego on foundation of proficient footing, self-dependent, growing in professional cognition etc. So acquiring more and more cognition is to be more originative an single towards the administration. In this phase an single must develop: Any one country of experts or specialise. Build expertness in chosen countries He has to develop the features of a professional individual. Day by twenty-four hours increasing efficiency every bit good as effectivity. Besides portion the information with others and follows on it.3 ) Counselor or determination PhaseIn this measure an person have to take a determination or be a counselor on the under working individual to hold know about his ability to work and assist him to be a professional and besides which run as a this duty to develop, organise and working as a squad leader to keep the administration. An person must hold to develop him/herself wholly in work outing the jobs. An person have to spread out his/her cognition for peculiar point and has to work out it. He has to develop the relationship between his/her training with mentoring. Besides has to derive publicities or better calling potency4 ) Advisor PhaseIn this phase to develop the planning how to run the administration in the hereafter so we can acquire good consequence and so accomplish the end of administration. Besides this is a concluding measure of professional accomplishment development and plays a sterling function to develop administration in the hereafter with aid of personal thoughts and constructs or the specific cognition of the person. Individual must affect in strategic planning of the administration. Addition increased duties Besides each individual who work within the administration have to execute undertaking with extraordinary cognition or thoughts and besides has to take a hazard in the concern to develop good administration and do more net income in the hereafter. An person have to go a respective of all the people within the administration. ( Unknown, 2008 )1.1b ) Introduce the both of administration accomplishments on the manner to larn in future.By acquiring new and new to better the professional accomplishments an single must include wide scope of larning chances and experiences. Geting more cognition has to develop effectual thoughts are stated below:1 ) Alumnus or Degree CoursesProfessionalism is must in every country of an single calling and acquire a good personality. In the alumnus class is the most of import thing to do personal ‘s hereafter in the instruction manner to develop his/her ego with doing best calling in peculiar graduation field. Now a twenty-four hours ‘s in new coevals develop a the beforehand degree class, in this instance the assorted type of surrogate option are available to make the classs in peculiar manner as like full clip class to go to the college or university and some sort of class we can make on our free clip base means portion clip classs2 ) InternetIndividual can besides larn and acquire assorted sort of more international cognition through cyberspace as this beginning. Through cyberspace system we can besides develop professionalism as there are besides on-line surveies or instance surveies which can associate to single profession. By this manner we get batch of cognition about our undertaking and besides tonss of information available even other undertaking ‘s every bit good so we can compare our ideas or undertakings with others make more effectual than other. Besides we get more thought about merchandise ‘s selling, finance, economic system.3 ) Other Professional Societies and AssociationsAfter that acquiring a broad scope of experience on the base of workshops and seminars are been held by some administration to increase or derive form an single personality and professional facets.4 ) Books and DiariesBy this manner we get tonss of cognition related to o ur undertaking on assorted types oh thinks of tonss of writers and besides is a debonair manner to developing the professional. And for this we can utilize our montage ‘s book section as good assorted sort of cognition acquiring books to read. For this personale have to be a reading accomplishment so acquire immense sort of cognition about this type of beginnings like diary, books, newspapers etc.5 ) ExhibitionBy this manner single acquire more pick for perform his peculiar field, related to professional pick to larn by detecting the new or similar merchandise or it ‘s characteristics or services from the rival. Attending exhibition of an peculiar things acquiring new thoughts from others knowledge by observation or besides by unwritten presentation given by others. By this manner we can easy acquire new thoughts or good cognition in our related field. An person can besides larn through work experience in his or her section by turn outing them with preparation. Training is most knowledge acquiring undertaking so by this manner we can easy larn such sort of new things. Training session helps to better: Personal thinks or cognition Duties towards the undertaking Behaviour of the personal Geting cognition about accomplishments and so give best public presentation towards the administration. All the above larning ways helps an person in many ways: We learn new things and believe every bit good alter the attitude of an single towards work and societal life and work on their emotions. After all addition cognition to growing as an person. By this manner they can motivated and larn new things and better their activities. Increase the self assurance due to self motive. ( Mittal, 2006 )1.2a ) On the base of personal accomplishments audit, happen out specific preferable acquisition manner, which chiefly base on the standard direction and leading:A personal accomplishments audit point of an single existing accomplishment against the accomplishments which an person demand both at the present clip being and in the close hereafter. It placing the accomplishments which include the single demand to transport out his/her bing work and besides develop a program, ant to better the accomplishments and acquiring cognition which needed for an personal to work on his hereafter work for end or calling.1 ) Identifying bing accomplishments and cognition:In this first phase, where single return or show his/her personal accomplishment technique. After that on the base of his or her existing work an single can name down his/her personal accomplishments by the observation of his/her cognition of work every bit good single placing his/her cognition every bit good as bing accomplishments which one consider as an of import. Besides an single discovery out most utile accomplishments and new things on the base of cognition, such this sort of accomplishments an single must mention to his/her description.2 ) Identifying future accomplishments and cognitionIndividual has to compose down those of import accomplishments and cognition which are utile in the hereafter program and cognition carry on for his/her best calling. So in this attention person has to must see to each and every one on wider the option and besides to take the best possible option to success on the manner for future.3 ) Rating the ability of an personThis phase is run after the done indentifying the exciting and future accomplishments by an person. In this instance an single spring rate to his or her on the base of current work ability by looking the option every bit good understanding clearly. This evaluation system can be follow by each a nd every one ‘s working accomplishments technique and methods of the work base to thing to make new something. There have 4 stairss to scale as follow: A ) Specific sort of certain accomplishment and cognition related survey. B ) On the base of high grade of accomplishment and cognition. None of the present accomplishments and the cognition. Create specific sort of cognition accomplishment and some guideline to utilize it.4 ) Review the above ability evaluationAfter the ability of an single the following measure is to reexamine the ability evaluation of an person. It is run the footing of honesty feedback in the instance of wise man to give an single honest feedback about his or her work ability. Because of an person must hold to avoid attack with his/her co-worker as they can misdirect an person every bit good. For this of import undertaking, acquiring new things and positions toward determining their hereafter calling program.5 ) Future developmentAfter acquiring cognition in different position of the undertaking an single must star working on his/her negative points or depressions nucleuss in order to develop accomplishments or cognition. Future development can be achieved by an single by self-motivating and concentrating on the coveted consequence. On the bases on new thing and thoughts we can develop a hereafter pro gram. So let now we have to placing prefer larning manner which chiefly focus on the effectual accomplishment required for best direction and leading. There are three chief types of preferable larning manner they are: Listening Vision Past experienceLearning through listeningAn person can larn the best through effectual hearing when there are group treatments held within the administration. They can be besides learn may of import things on the footing of naming carefully to their co-workers or supervisor or directors or trainer during the clip of seminars or exhibition. An person can besides larn many of import things if he/she listen carefully to their supervisor or co-workers during the clip of seminars or exhibition. ( ScholarshipNet.Info, 2004 )VisionVision is the best position of each and every one house to develop in the hereafter program is an of import things or measure for success. An single learns the best when the direction present informations in the written format or in the ocular format like a pie chart or flow diagram of the company. Besides can be present on the one of best ways company shows the projectors or power point slides. this will make the images of these slides in his or her thought can d evelop by the utilizing this slides or images.Learning from past experienceThis is chief of import manner to larning the undertaking on the base of his or her past experience. â€Å" Experience is the Best Teacher. † So an person can larn easy or though on T his/her past experience. So if they did any error in the yesteryear so they can to Learning from one ‘s experience helps an person to larn the most.1.3a ) Produce a item about personal development programPersonal development program helps an person to accomplish his/her ends as it helps to place the spread between the accomplishments which requires betterment by an person. While fixing the personal development program, an single work with his/her activities and schemes to run into his/her personal ends. Personal development program enable an person to concentrate on his/her work as it helps the person to be on the right path. I would wish to bring forth my personal development program of achieving Master of Business Administration ( MBA ) on the base of Pharmacy grade, non merely deriving this grade but maintaining in head the journey to accomplish this grade by acquiring the cognition by go throughing the assorted stages.. SWOT analysis for my personal development programMy StrengthAs I am determined and focus with my ambitious and with my personal ends, I work hard with acquiring profoundly cognition of my personal field for non merely to accomplish the grade but besides to understand the constructs with clear positions so in the hereafter I can make something and achieve assorted sort of accomplishment.My FailingContinuous Self-motivation is required for executing the undertaking which I lack someplace. As good due to the high competition and recession, there is a deficiency of occupation security after finishing the class. As good uninterrupted working on perticular undertaking acquiring bored so to make something different so non finish peculiar undertaking on a regular basis sometimes. Menaces are ever seen as the hereafter is non certain.My chancesI have an chance to turn out myself as a good director in selling of pharmaceutics field so run as a good employee in this field. After I am done with this class and besides have an chance to do my dreams into world.My MenacesGeting the grade without any restrain. Heavy competition for the freshman ‘s like me along with the universe ‘s recession. The followers are the chief aims of the below action program to get first Pharmacy grade and so MBA: The followers is the action program of my development program:Sr No.How to acquire Pharmacy degreeNo. Of semesterDuration1 Pharmacy grade 8 Semester 4 Old ages 2 PGDM ( Nine Modules ) 2 Semester 8 Calendar months 2 General MBA ( Six Modules ) 2 Semester 4 Calendar months 3 Specialization in Marketing 1 Semester 3 Calendar months1.3b ) Provide grounds of any monitoring, feedback and accommodation madeThe followers are the grounds of feedback or monitoring taken from my seniors and wise mans for my accommodation of proper development in my personal field in order to acquire importance effectual results. I would wish to supervise the above personal development program by myself on the base of my personal calling program which how can develop or done my me every bit good making rest one can be done by doing a chart or graph so can be easy larn or understand towards my existent mark of my advancement. In extra to this, I must portion my personal development program with my coach and senior pupils who are echt that will give me an chance to acquire some feedback from them and accommodation will be made harmonizing to their feedback. Involving other ‘s for monitoring and taking feedback from them serves to be a good thought so that I can maintain a path of my advancement. Besides I should near those people who are a good hearer and who can easy cognize or understand my undertaking, who can help or steer my program and my advancement towards my end. Once the positions are being taken from the people who are extremely qualified with good work experience and those holding good cognition, accommodations will be made after I understand their positions wholly. I should be taking clip to look at my personal development program so that I can do accommodation like activities to call off or rescheduled or besides can do usage of the new chance toward our end which can assist me to acquire nigher to my personal ends.1.3c ) Evaluate and reexamine the effectivity and impact of your acquisitionWhen I will acquiring the my professional direction grade so I will travel to the market in the practical field in the peculiar house for this intent I have to keep my direction profession, direction accomplishments and besides concern be aftering around the market universe for accomplishing end. My direction plan will traveling to assist me in my professional filed to develop my communicating accomplishment, pllanig of undertaking to give best cogniti on accomplishment about that. As good i caring pharmaceutics grade besides add on MBA grade with in marketing field to give me best hereafter in my profession. Directors have to make peculiar direction accomplishment or programme to develop house in the successfully manner in this concern universe. This class besides give cognition about higher concern believing will give more challenging. This class will assist me lot by developing strategic direction cognition and competency in job resolution accomplishments, assorted sort of medical specialty publish and acquire good effectivity. Conclusion – presents in this competition universe each and every company need good and best cognition acquiring employee to hold capableness Tis give new manner to house and company should acquire best accomplishment. As good single has to reed or take a personal accomplishment audit in specific clip period to give best public presentation. Professional accomplishment holding in the individual is really of import in each and every field to come on in the life every bit good for company besides acquire good popularity and net income with it. Who do n't hold skill about the concern or any sort he or she ca n't be stand in this fast path good communicating universe. In the universe professionally development is really of import for single for develop himself and acquiring great accomplishment in life.

Accounting – Concepts and Conventions

NATURE OF FINANCIAL STATEMENT The data exhibited by financial statements are affected by a)Recorded facts b)Accounting Concepts, Conventions & Principles c)Personal Judgment 1)Recorded Facts: The term recorded facts means the data used for preparing financial statements are taken from accounting record which are facts. i. e. Cash in Hand: Actual cash is recorded Amount due from debtor: Actual to be recorded Amount due to creditor: Actual to be recorded Thus the financial statement do not disclose such facts which may be reality, which are not recorded. For ex. : L/Bldg. urchased are shown at cost price in the Accounting Books But market value which in reality may be different is not stated because it is not recorded in Books of A/c. 2)Accounting concepts & conventions & principle: The Dictionary meaning is â€Å"Fundamental truth implying uniformity of Applicability everywhere. † However when applied in Financial Statement Analysis, it gives different meaning in different conc epts & so it is rarely used as a fundamental accounting truth. Accounting Principles are those rules of Action which are adopted by the Accountant universally in recording transaction.Different professional bodies like Australian Society of Account (i. e. Institute of Chartered Accountant in Australia) The Institute of Chartered Accountant in England & Wales. The American Institute of certified public accountant have made recommendation on accounting principles in the recent year. Accounting principles have been developed over the years from experience, usage & necessity. They are judged on the General Acceptability rather than Universal Acceptability to the user of financial statement hence they are called as General Accepted Accounting Principles (G. A. A. P. )According principles can be broadly classified into two categories: A. Accounting concepts B. Accounting Conventions Accounting Principles Accounting conceptsAccounting Conventions a)Entity Concepta)Disclosure b)Going Concer n Conceptb)Materiality c)Accounting period conceptc)Consistency d)Money Measurement Conceptd)Conservatism e)Cost Concept f)Cost Attach Concept g)Dual Aspect Concept h)Accrual concept i)Periodic Matching of cost and Revenue Concept j)Realisation Concept k)Verifiable Objective Evidence Concept ACCOUNTING CONCEPTS: They are the necessary assumptions or conditions upon which accounting is based.Accounting concepts are postulates, assumptions or conditions upon which accounting is based. They are developed to convey the same meaning to all people. Some of the important concept are given as follows: 1. Entity Concept: For accounting purposes- the ‘business’ is treated as a separate entity from the proprietor (s). It may sound to be absurd that one sell goods to himself, but all transactions are recorded in the books of the business as per this point of view. This concept helps in keeping private affairs of the proprietor away from the business affairs. Thus if a proprietor in vests Rs. ,00,000/- in the business, it is deemed that the proprietor has given Rs. 1,00,000/- to the ‘business’ and it is shown as a ‘liability’ in the books of business. (because business has to ultimately repay it to the proprietor). Similarly, if the proprietor withdraws Rs. 10,000/- from the business, it is charged to him. This concept is applicable to all forms of business organizations. Although in the eyes of Law a Sole trader and his business or the partner and their business are one and the same, for accounting purposes they are regarded as separate entities. It is the ‘business’ with which we are concerned. . Going Concern Concept (Continuity of Activity): It is assumed that the business concern will continue for a fairly long time, unless and until it has entered into a state of liquidation. 3. Accounting Period Concept: Although the ‘going concern’ concept stresses the continuing nature of the business enterprise, it i s customary to divide its life into chapters known as ‘Accounting Periods. ’ An accounting period is the interval of time at the end of which the income statement and financial position statement (balance sheet) are prepared to know the result and resources of the business.Although shorter periods are frequently adopted for purposes of comparative studies, the normal accounting period is twelve months. This is because though the life of the business is considered to be indefinite, the measurement of income and studying the financial position of the business after a very long period would not help in taking timely corrective steps or to enable periodic distributions of income to proprietor (s) with reasonable safety. Therefore, it is necessary for the concern to ‘stop’ at regular intervals and ‘see back’ how it is faring. 4.Money Measurement Concept : In accounting everything is recorded in terms of money. Events or transaction which cannot be e xpressed in terms of money are not recorded in the books of accounts, even if they are very important or useful for the business. Purchase and sale of goods, payment of expenses and receipt of income are monetary transactions which find place in accounting etc. Death of an executive, resignation of a manager are the events which cannot be expressed in money and so are not to be recorded in Book’s of A/c. 5. Cost Concept (Objectivity Concept): As per cost concept: )an asset is ordinarily recorded at the price paid to acquire it i. e. at its cost, and b)this cost is the basis for all subsequent accounting for the asset. For example, if a plot of land is purchased for Rs. 1,00,000/- it is recorded in the books of at Rs. 1,00,000/- and even if its market value at the time of preparation of final accounts is Rs. 2,00,000/- or Rs. 60,000/- it will not be considered. Thus the balance sheet on a particular date does not ordinarily indicate what the asset could be sold for. The cost c oncept does not mean that the asset will always be shown at cost.It only means that cost becomes the basis for all subsequent accounting for the asset. Thus the assets recorded by the process of depreciation. Cost concept brings objectivity in the preparation and presentation of financial statements. It implies that the figures shown in the accounting records should be based on objective evidence and not on the subjective views of a person. 6. Cost-attach Concept: This concept is also known as ‘cost-merge’ concept. In order to produce an article it is necessary to purchase raw-material, process it and convert into finished article.This calls for the services of other factors of production and therefore, there are several other costs like labour cost, power and other overhead expenses. These cost have a capacity to ‘merge’ or ‘attach’ when they are brought together. Thus the proportionate raw-material costs, labour costs, and other overheads are added together to obtain product cost so as to increase the utility of cost data. 7. Dual Aspect Concept: This is the basic concept of accounting. As per this concept, every business transaction has a dual effect. 8.Accrual Concept: The accrual concept implies recording of revenues and expenses of a particular accounting period, whether they are received / paid in cash or not. Under cash system of accounting, the revenues and expenses are recorded only if they are actually received / paid in cash irrespective of the accounting period to which they belong. But under accrual method, the revenues and expenses relating to that particular accounting period only are considered. 9. Periodic Matching of Cost and Revenue Concept : This concept is based on the accounting period concept.Making profit is the most important objective that keeps the proprietor engaged in business activities. That is why most of the accountant’s time is spent in evolving techniques for measuring the profit /profitability of the concern. To ascertain the profit made during a period, it is necessary to match ‘revenues’ of the period with the ‘expenses’ of that period. Income (profit) earned by the business during a period can be measured only when the revenue earned during the period is compared with the expenditure incurred to earn that revenue. The question when the payment was made / received is irrelevant.Therefore, as per this concept adjustments are made for all outstanding expenses, prepaid expenses, accrued incomes, unearned incomes etc. 10. Realisation Concept : According to this concept profit should be accounted for only when it is actually realized. Revenue is recognized only when sale is effected or the services are rendered. Sale is considered to be made when the property in goods passes to the buyer and he is legally liable to pay. However, in order to recognize revenue, receipt of cash is not essential. Even credit sale results in realization as it creates a efinite asset called ‘Account Receivable’. However, there are certain exceptions to the concept: like in case of contract accounts, hire purchase etc. Similarly incomes like commission, interest, rent etc. are shown in Profit and Loss Account on accrual basis though they may not be realised in cash on the date of preparing accounts. 11. Verifiable Objective Evidence Concept : According to this concept all accounting transactions should be evidenced and supported by objective documents. These documents include invoices, contracts, correspondence, vouchers, bill, pass books, cheque books etc. uch supporting documents provide the basis for making accounting entries and for verification by the auditors later on. This concept also has its limitations. for example, it is difficult to verify internal allocation of costs to accounting periods. 2. ACCOUNTING CONVENTIONS: Conventions are the customs or traditions or usage which guide of accounting statements. They a re adapted to make financial statements clear and meaningful. 1. Convention of Disclosure: This means that the accounts must be honestly prepared and they must disclose all material information.The accounting reports should disclose full and fair information to the proprietors, creditors, investors and others. This conventions is specially significant in case of big business like Joint Stock Company where there is divorce between the owners and the managers. However, it does not mean that all information or information of any kind is to be included in accounting statements. The term ‘disclosure’ only implies that there must be a sufficient disclosure of informations which is of material interest to proprietors, present and potential creditors and investors. 2.Conventions of Materiality: The accountant should attach importance to material details and ignore insignificant details. If this is not done accounts will be overburdened with minute details. As per the American A ccounting Association, â€Å"an item should be regarded as material, if there is a reason to believe that knowledge of it would influence the decision of informed investor. † Therefore, keeping the convention of materiality in view, unimportant items are either left out or merged with other items. Some items are shown as foot notes like, contingent liabilities, market value of investment etc.However, an item may be material for one purpose but immaterial for another, material for one concern but immaterial for another, or material for one year but immaterial for next year. 3. Convention of Consistency: The comparison of one accounting period with the other is possible only when the convention of consistency is followed. It means accounting from one accounting period to another. For example, a company may adopt straight line method, written down value method, or any other method of providing depreciation on fixed assets. But it is expected that the company follows a particular method of depreciation consistently.Similarly, if stock is valued at ‘cost or market price whichever is less,’ this principle should be followed every year. Any change from one method to another would lead to inconsistency. However, consistency does not mean non-flexibility. It should permit introduction of improved techniques of accounting. 4. Convention of Conservatism: It refers to the policy of ‘playing safe. ’ As per this convention all prospective losses are taken into consideration but not all prospective profits. In other words ‘anticipate no profit but provide for all possible losses’.However, this convention is being criticized on the ground that it goes not only against the convention of full disclosure but also against the concept of matching costs and revenues. It encourages creation of secret reserves by making excess provision for depreciation, bad and doubtful debts etc. The Income statement shows a lower net income and the Bal ance sheet overstates the liabilities and understates the assets. The convention of conservatism should be applied cautiously so that the results reported are not distorted. Some degree of conservatism is inevitable where objective data is not available.Following are the examples of application of conservatism: a)Making provision for doubtful debts and discount on debtors. b)Not providing for discount on creditors. c)Valuing stock in trade at cost or market price whichever is less. d)Creating provision against fluctuations in the price of investments. e)Showing Joint Life Policy at surrender value and not at the paid up amount. f)Amortization of intangible asset like goodwill which has indefinite life. ESSENTIAL QUALITIES OF FINANCIAL STATMENTS As stated earlier, the basic objective of financial statement is to provide information useful to the users of these statements.Different users like shareholders, investors, financial institutions, workers etc. are interested in financial sta tements with varying objectives. Generally, it is not possible for a firm to prepare these statements in such a form that may suit every interested user. However, such statements should possess at least the following essential qualities. 1. Relevance : Only these information should be disclosed in financial statements which are relevant to the objectives of the firm. The information is said to be relevant only when it influences decision of the users, while evaluating any event or correcting past evaluation.The conclusions drawn on the basis of irrelevant information would be misleading of no use. Therefore, the information irrelevant to the statements be avoided, otherwise it would be difficult to make a distinction between relevant and irrelevant information. 2. Understandability : The main objective of financial statements is to provide necessary information about the firm’s resources and performance. To fulfill this objectives, the information contained in these statement s should be clear, simple and lucid so that a person who is not well versed with the accounting terminology shall be able to understand without much difficulty.Hence, as far as possible, the form of financial statements should not be complex, and the terms used in these statements should be simple, in common language and non-technical. 3. Reliability and Accuracy : The information incorporated in financial statements should be reliable. Information has the quality of reliability when it is free from material error and bias and can be depended upon by users. Reliability charges with the nature of information contained in the subject matter. Therefore, such information should be provided whose reliability can be verified. Reliability of financial statements also depends on the accuracy of accounts.Hence, to arrive at right conclusions, accuracy of the accounts is an essential quality. To be reliable*, information must (i) carry faithful representation of transactions, (ii) should be p resented in accordance with the substance and economic reality, and (iii) must be neutral, prudent and complete. 4. Comparability : Comparison is the essence of financial statement analysis. Comparable information will reveal relatively strong and weak point. Financial statement should be prepared in such a way that current year’s progress can be compared with that of previous year and inter-firm comparison is possible.To facilitate comparison, it would be more useful to provide with the financial statement of 5 to 10 years summary of important terms such as production in quantity, net sales, net profits, dividend paid, working capital etc. 5. Completeness : The information contained in the financial statements should be complete in al respects. It must be ensured that there is no possibility of any information being incomplete or doubtful. Therefore, full disclosure should be made of all significant information in a manner that is understandable and does not mislead creditor s, investors and others users. . Timeliness : Financial statements are prepared for a definite period of time. At the end of this period, they should be ready and submit to the parties concerned. If the statements are not prepared in time, they can not be properly used and the firm cannot formulate plans for future developments. In addition to the aforesaid qualities, financial statements be prepared easily, attention of the reader is automatically drawn and directed to most significant items and required data for the calculation of different ratios are also essential qualities.As American Accounting Association, has described, â€Å"every corporate statement should be based on accounting principles which are sufficiently uniform, objective and understood to justify opinions to the condition and progress of the business enterprise behind it. † LIMITATIONS OF FINANCIAL STATEMENTS The summary of accounts maintained by a business firm is presented in the form of financial statem ents. The amounts expressed in these statements are based on vouchers and accounting records.Hence, decisions based on these information are more true and logical. However, the conclusions drawn on the basis of these information cannot be treated as final and accurate, because there are certain limitations to the financial statements. One must, therefore, keep in view these limitations while studying the profit and loss account and balance sheet of the firm. Important and impact bearing limitations of financial statements are identified as below : 1. Lack of Precision 2. Lack of Exactness 3. Incomplete Information 4. Interim Reports . Hiding of Real Position or Window Dressing 6. Lack of Comparability 7. Historical Costs Analysis – To Analyse – to cut into pieces But only analyse – No – It means also Interpretation. Thus Financial Statement Analysis means â€Å"Analysis, comparisons and interpretation of Financial data to achieve the desired result† TOOLS OF FINANCIAL STATEMENT ANALYSIS 1. Comparative Statements 2. Common Size Statements The Essential Requirement is 3. Trend AnalysisVertical Financial Statement. 4. Ratio Analysis 5. Fund Flow Statement 6. Cash Flow Statement