various forms of obscenity :: essays research papers

In order to narrow down the focus of my research, this paper will briefly discuss what is considered obscene and the different ways in which obscenity will manifest itself. Obscenity law aims at punishment for thoughts provoked or preventing the formation of certain thoughts, typically, tingling ones in the minds of willing viewers but not for overt acts, nor for antisocial conduct. Although the United States Constitution protects the freedom of speech, the First Amendment was not intended to protect every utterance. In addition, many United States Supreme Court skids have consistently held that there are narrow categories of speech that are not protected by the First Amendment. These include obscenity, child pornography, inciting to riot, libel, false advertising, perjury, contempt of court, harassment, threats, copyright infringement and invasion of privacy. Thus, obscenity is not protected speech but a crime. Although the translation of obscenity is not sufficiently clear, the United States Supreme Court provided a workable attempt in defining what is obscene. In 1973, in the landmark case of Miller v. California the Court held that before any material can be determined obscene, a three-prong test must be met 1) determine whether the fair(a) person, applying contemporary community standards, would find the work taken as a whole appealing to prurient interests 2) whether the work describes in a patently fetid way, sexual conduct specifically defined by the applicable state law and 3) whether the work, taken as a whole, lacks serious literary, artistic, political or scientific value. Further, obscenity can manifest itself in different forms. It can manifest itself in conduct, pictorial representation of conduct, and in the written and oral description of conduct, with separately method of expression presenting its own problems. These manifestations are more commonly seen in the literary form speech motion picture artistic work and straightway internet pornography.In determining whether a book is obscene, the Miller test tells us that the material must be considered as a whole and not judged by its vulgar and indecent paragraphs alone. In addition, a book may be indecent and obscene, no matter how humorous, or satirical.

British Policy of Appeasement at the Beginning of World War Two Essay

British Policy of Appeasement at the Beginning of universe of discourse contend Two The First World War was the beginning of a new era in fighting. Weapons and fighting technique had drastically changed, making warfare lots more dangerous. With the predictions for the new weapons including poisonous gas and bigger bombs, Great Britain was very much afraid for its citizens, especially men and women of fighting age. The country wished to avoid war at any cost. The choices of Neville Chamberlain and The Parliament favoring appeasement affected the decisions of other European leaders, such as French Premier Daladier, Joseph Stalin, Benito Mussolini, and Winston Churchill, and those choices helped Britain enter the war. Many believe that with the treaty of Versailles at the end of World War One, the prelude to World War Two was put in motion. At the time many Europeans, who were still painfulness from the war, were not concerned that the restrictions put upon Germany were too stringen t. But it gave Germans a reason to elect Hitler to the Chancellorship of Germany in 1933. While Britain tried to ignore the new leader of Germany, they could not ignore him any longer when the Saar Basin voted to return to Germany. As part of its World War I repatriations, the Saar Basin had been given to France because of the territorys inseparable resources and such.1 Since Germany had now violated the Treaty of Versailles, Britain, France, and Italy gathered at Strea in Italy to discuss a course of action. Britain and Frances main concern was to keep Italy in resistance to the Germans. When Italy decided to attack Ethiopia, Britain was torn between avoiding war or endorsing the unprovoked attack. They left it up to the League of Nations to make the decision. In this deci... ...Lilly, David. (1994). British Reaction to the Munich Crisis, 1. 6. Rempel, prof Gerhard. (1999). The Nazi-Soviet Pact. Available http//mars.acnet.wnec.edu/grempel/courses/hitler/lectures/nazisovie t.html Mar. 4, 2000, 1. 7. Paul, James. (1998). Britain in World War Two. 8. Lilly, David. (1994). British Reaction to the Munich Crisis, 1. 9. John L. Snell, Problems in European Civilization The Outbreak of the Second World War, (Boston D.C. Heath and Company, 1962), 6. 10. Rempel, professor Gerhard. (1999). The Nazi-Soviet Pact, 2. 11. John L. Snell, Problems in European Civilization The Outbreak of the Second World War, 6-7. 12. Rempel, Professor Gerhard. (1999). The Nazi-Soviet Pact, 3. 13. John L. Snell, Problems in European Civilization The Outbreak of the Second World War, 9.

Internal Medicine :: Medicine College Admissions Essays

Internal Medicine   Brought up in semi-urban environment, my parents taught the lesson  survival of the fittest. As a part of such lessons I soon realized the true picture behind, those efforts which made me what I am today. My individuality fortunately rests on an enriched cultural heritage and family values.   Entry into medical discipline was out of fascination for the intricate human architecture and its functioning. A free mind should not be restrained hence working vigorously I was exposed to the various difficulties encountered by medical students and it was the search for solutions which made me dig out details from medical texts. My encounter with the world of medicine could not monish me from enjoying various facets of student life as I marched ahead to win laurels for my alma mater.   Being a part of the team, which performs efficiently with positive results, was a delightful experience while acting as medical officer at Pramukhswami college. It was a nice experience working as a team with assistants and technicians, destiny a fellow resident in other department, assisting during invasive procedures, performing conventional investigations, being on call, attending patients of trauma, all this in harmony with machines and computers. This generated a sense of team spirit and professional coordination amongst my colleagues from different clinical and para-clinical faculties. Sometimes the responsibilities as a guide for undergraduates in addition to thrice a calendar week emergencies was tough, but great cooperation and compassionate approach from my smiling colleagues never let me down. All the efforts seem to be worth when the patient says thank you doctor with a smile.   The process of achieving better training began at my own medical school and as the quest still remains, I preferred United States for further command and training. This motivated me to pass USMLE at first attempt with competitive scores. I anticipate a career in general medicine. I am calibre to maintain my interest in teaching through patient education and through involvement with student training.

Pizza Hut in Brazil Essay -- Business Marketing Case Study, solution

pizza pie pie Hut in BrazilStarting a business in a new field requires a lot of research. It is substanceant to understand that countrys political and economic system as well as cultural values. To establish business in Brazil, pizza Hut had to study the complex history of Brazilian thrift and politics.It is important to remember that Brazil was a dictatorship for 20 years, from 1964 until 1984.1 During this period it was impossible to utilize any kind of foreign business in Brazilian soil. After the authoritarian regime was over, Brazil had its first election in 1984. However, it was not democratic. The completely ones allowed to vote were political leaders. It was a big step towards democracy, though. The choose president (Tancredo Neves) passed away right after election. His vice-president became the leader and ruled for four years. It was in 1988 that Pizza Hut implemented its first restaurant in Brazil. The economy was beginning to open up. It was only in 1990 that Brazi l had its first democratic elections. In 1994 Fernando Henrique Cardoso was elected president. This president had been the minister of finance for the former organisation and he performed miracles in the Brazilian economy.Brazils economy has a lot of potential. Throughout Brazilian economic history, the brass has had an economic policy based on import substitution and it was also trying to switch from agri burnish to industry. To insentivate domestic industry, the government established protective tariffs and import quotas. Most of the enterprises were owned by State such as steel, oil, infrastructure, and others. These firms also received subsidize long-term credit expand. For these reasons it had been difficult to establish ventures in Brazil.During the 60s and 70s the economy began to heat up and inflation began to rise reaching an average of 20% a year. Consequently, the government tried to slow down inflation by rhytidoplasty interest rates. However, the large concentration of industrial power resulted in price inflexibility. The prices were high above costs. Due to the protection, foreign trade remained a small part of the GDP. In 1973 the first oil shock caused some problems for Brazil. Even though Brazil is very rich in natural resources, it depends on imported oil. The government had to borrow money, but 50% of foreign debt was done by state owned ent... ... they have different toppings. It is a mix of America and Brazil. It is an American pizza with a Brazilian topping.Pizza Hut remains openly optimistic about its future in Brazil. It took them a period of adaptation to understand the politics, the economy, and the culture of the country. After that period was passed, it was easier for them to make more accurate predictions of what is efficient and what is not. Today there are 63 units of Pizza Hut in Brazil. Nineteen of those are located in So Paulo. Only this year 2 new restaurants were opened in So Paulo. As Zani alleged, investment in adve rtising, marketing, changes in product, and reductions of prices caused a positive return for the company.Bibliography1John D. Daniels and Lee H. Radebaugh, International Business Environment and Operations (USA Addison Wesley Longman, Inc., 1998), 181.2Adelaide de Almeida, Pizza Hut no Brasil. Interview by Lia W. de genus Arajo, in person, (December, 1999).36Reinaldo Zani, Pizza Hut no Brasil. Interview by Adonias Costa de Arajo, email and fax, (December, 1999).4Claudia Arajo, Pizza Hut no Brasil. Interview by Lia W. de Araujo, telephone, (December, 1999).

Red Badge Of Courage :: essays research papers

Article Review on "Red tag of Courage"&9The take hold Red Badge of Courage, is about a physical and emotional pain that a solider of the civilised War might of went through. The soldiers pain comes from all told of the horrible things associated with fight. The main character, Henery Fleming, joins the Union armament dreaming of the heroic things he will accomplish. During the war he discovers that war is not so great and becomes real unsure of himself. total heat then meets up with his friend Jim Then halfway through the book he confronts his cowardice and gains a realistic and sense of duty and responsibility. When the novel ends he has conquered his fear. Then Henry meets Wilson, the loud solider, who I think represents the two sides of human nature. Wilson is a mean and tough guy that no one likes and then towards the end of the book he finds that he really cares about Henry. While Henry is dealing with all of his emotions they are moving into war. &9The book Red Badge of Courage is insightful because it gives great detail about the hardship of war, the physical and emotional side of it. It shows how a young solider of the Civil War would have felt and also it shows all his fears. It is not just about war and the fighting, the book gives details about the camp and the other soldiers that Henry Flemmings interacts with. Stephen Crane has a unique writing demeanor because it is very symbolic and it paints a lot of pictures for you. Crane is very imaginative and takes a look from one viewpoint into an isolated person and his relationship with society. I believe the book was well writing at seasons because some parts could have used more detail. It would have been easier to understand. Some parts of the book I felt like I was really there but others it just felt so distance. This work is important because of its historical value that it has with the Civil War. It tells not just about the war itself and what is going on but the emotional side o f a young solider. It tells how soldiers break down in war and that all of them are heroes at sometime in the war. I learned from the book that you must face your fears and that if you run from them once then the next time you must face them.

Red Badge Of Courage :: essays research papers

Article Review on " cherry Badge of resolution"&9The intelligence Red Badge of Courage, is about a physical and emotional pain that a solider of the Civil War might of went through. The soldiers pain comes from all of the horrible things associated with war. The main character, Henery Fleming, joins the mating army dreaming of the heroic things he will accomplish. During the war he discovers that war is not so great and becomes real unsure of himself. Henry indeed meets up with his friend Jim and then halfway through the book he confronts his cowardice and gains a realistic and sense of duty and responsibility. When the novel ends he has conquered his fear. Then Henry meets Wilson, the loud solider, who I think represents the two sides of human nature. Wilson is a mean and tough guy that no one likes and then towards the end of the book he finds that he really cares about Henry. While Henry is dealing with all of his emotions they are moving into war. &9The book Red Bad ge of Courage is insightful because it gives great detail about the hardship of war, the physical and emotional side of it. It shows how a young solider of the Civil War would have felt and likewise it shows all his fears. It is not just about war and the fighting, the book gives details about the camp and the other soldiers that Henry Flemmings interacts with. Stephen Crane has a unique piece of music style because it is very symbolic and it paints a lot of pictures for you. Crane is very imaginative and takes a look from one viewpoint into an isolated person and his kinship with society. I believe the book was well writing at times because some split could have used more detail. It would have been easier to understand. Some parts of the book I felt like I was really there but others it just felt so distance. This work is important because of its historical look on that it has with the Civil War. It tells not just about the war itself and what is going on but the emotional sid e of a young solider. It tells how soldiers break down in war and that all of them are heroes at sometime in the war. I learned from the book that you must face your fears and that if you run from them once then the near time you must face them.

Chapter 1 Modern Auditing

CHAPTER 1 AUDITING AND THE PUBLIC ACCOUNTING PROFESSION INTEGRITY OF FINANCIAL REPORTING LEARNING CHECK 1. SEVERAL COMMON ATTRIBUTES OF ACTIVITIES specify AS AUDITING ARE (A) SYSTEMATIC PROCESS, (B) OBJECTIVELY OBTAINING AND EVALUATING EVIDENCE, (C) ASSERTIONS ABOUT ECONOMIC ACTIONS AND EVENTS, (D) DEGREE OF CORRESPONDENCE, (E) ESTABLISHED CRITERIA, (F) COMMUNICATING THE RESULTS, AND (G) INTERESTED USERS. 2.A fiscal differentiatement audit involves get holding and evaluating evidence to the highest degree an entitys fiscal statements for the purpose of expressing an opinion on whether the statements atomic number 18 presented fairly in conformity with established criteriausually GAAP. Thus, the nature of the meeters discip disceptation is an opinion on the pallidity of the financial statement presentation. A compliance audit involves obtaining and evaluating evidence to determine whether certain financial or operating activities of an entity conform to specified condition s, rules, or regulations.A report on a compliance audit takes the form of a summary of findings or federal agency regarding degree of compliance. An in operation(p) audit involves obtaining and evaluating evidence about the talent and effectiveness of an entitys operating activities in relation to specified objectives. Reports on much(prenominal) audits include an sound judgement of efficiency and effectiveness and recommendations for changements. 3. Independent auditors are individual practitioners or members of universal explanation sures who render professional auditing services to customers. These services whitethorn involve financial statement audits, compliance audits, and operational audits.Internal auditors are employees of the companies they audit. They are knobbed in an free-living appraisal activity, called familiar auditing, as a service to the organization. Internal auditors are primarily concerned with compliance and operational audits. G every(prenominal )placenment auditors are employed by various local, state, and national governmental agencies. They may be involved in all three theatrical roles of audits. 4. a. The financial statement audit is a form of an examination work in which the auditor provides reasonable assurance that the financials statements are free of clobber misstatement.The CPA might also perform an engagement to examine a forecast or a projection in which the auditor provides reasonable assurance that the forecast or projection reflects the beneathlying assumptions and that thither is support reasonable for the underlying assumptions. A CPA might also perform an engagement to examine an assertion regarding compliance with laws or regulations in which the auditor provides reasonable assurance that the entity complied with laws or regulations. b.A limited review of financial statements is an engagement in which the CPA provides negative assurance that he or she is not aware of any(prenominal) material modif ications that learn to be made to the financial statements in order for them to be in conformity with GAAP. 5. Accounting and compilation services provide financial statement users and decisions makers with pertinent breeding. However, they are not knowing to test the dependability of such information. The primary benefit received is information that may be relevant to a decision, even though evidence is not obtained about the reliability of such information. . The following table summarizes several assurance services provided by CPAs and rationalises the how they improve the relevance or reliability of information utilise by decision makers. Assurance Service How the service improves the relevance or reliability of information utilize by decision makers CPA Risk Advisory Provides relevant information to focal point or the board of directors about business risks faced by an entity.It ma also provide information about the reliability of managements system for identifyin g and monitoring business risks. CPA slaying View Provides relevant financial and nonfinancial information to management or the board of directors about the entitys performance. It ma also provide information about the reliability of managements system for monitoring the entitys performance. 7. a.The audit provides reasonable assurance that financial statement information is free of material misstatements. Decision makers can uses financial information to anticipate business opportunities and to make business decisions based with reasonable assurance that the information set used to make decisions is reliable. b. A review of financial statements provides less(prenominal) assurance about the reliability of financial information than that provided by an audit. The CPA provides negative assurance that he or she is not aware of any material modifications that need to be made to the financial statements in order for them to be in conformity with GAAP.This service is focused on som e(prenominal) the relevance and reliability of information used by decision makers. A compilation does not provide assurance about the reliability of financial statement information used by decision makers. However, a compilation service may provide decision makers with relevant information that they would not otherwise have. c. The CPA risk consultative service may transform complex information into knowledge by helping management better understand business risks. The CPA risk informatory service may also provide assurance about the reliability of information produced by managements system of evaluating business risks. . The origin of the fraternity audit as we know it can be linked to British lawmaking during the industrial revolution in the mid-1800s. One or more stockholders designated by other stockholders initially performed company audits, but subsequent revisions in the legislation permitted the use of outside independent auditors, giving rise to the formation of auditin g blottos. The focus of these other(a) audits was on finding errors in the balance plane accounts and stemming the growth of fraud associated with the increasing phenomenon of professional managers and absentee owners.Several important milestones in the rise of the U. S. profession were (1) the passage of legislation (2) the stock market crash of 1929 which drew attention to deficiencies in financial reporting and produced a challenge to the account profession to provide stronger leadership, (3) adoption of a requirement by the New York Stock Exchange in 1933 that all listed corporations obtain an audit certificate from an independent CPA, and (4) passage of the Securities moment of 1933 and the Securities Exchange Act of 1934 which added to the demand for audit services for publicly owned companies.Three important changes in audit normal that evolved by the 1040s were (1) a shift from detailed verification of accounts to take in or testing as the basis for rendering an opinion on the fairness of financial statements, (2) development of the work out of linking the testing to be do to the auditors paygrade of a companys internal controls, and (3) deemphasis of the detection of fraud as an audit objective.In recent years, the profession has come under increasing pressure to reverse the deemphasis on discover fraud as the publics expectation that the auditor will detect fraud persists. The prize of audits was questioned when a series of restatements of earnings from public companies such as Sunbeam, surplus Management, Xerox, Adelphia, Enron and WorldCom brought about a crisis of confidence in the work of auditors.By 2002 the collapse of Enron and WorldCom led relation back to pass the Sarbanes-Oxley Act of 2002. This act created the Public Companies Accounting reversion mount (PCAOB) and gave it responsibility for setting auditing, ethics, independence, and graphic symbol control standards for audits of public companies. 9. Four factors that contr ibute to the need for independent audits are (a) conflict of interest, (b) consequence, (c) complexity, and (d) remoteness. Collectively these factors contribute to information risk. 0. financial statement audits enable companies to (a) meet statutory and other regulatory requirements that must be satisfied in order to gain access to capital markets, (b) obtain debt and equity financing at a lower appeal of capital, (c) deter inefficiency and errors in the report function and reduce the risk of fraud in the accounting and financial reporting cognitive operation, and (d) make internal control and operational improvements based on suggestions made by the auditor as a by-product of the audit. 1. The limitations of a financial statement audit include the fact that an auditor works at heart fairly restrictive economic limits that impose date and cost constraints and carry the use of selective testing or sampling of the accounting records and supporting data. Also, the auditors rep ort must usually be issued within three months of the balance sheet date, which affects the aggregate of evidence that can be obtained.The availability of alternative accounting principles permitted under GAAP, and the impact of accounting estimates and uncertainties on the financial statements represent additional intrinsical limitations on financial statement audits. 12. Six public sector organizations include (1) the Securities and Exchange citizens committee, (2) state boards of accountancy, (3) the U. S. General Accounting Office, (4) the Internal Revenue Service, (5) state and federal courts, and the U.S. Congress. Five buck secluded sector organizations associated with the public accounting profession include (1) the Public Companies Accounting Oversight Board, (2) the American Institute of Certified Public Accountants, (2) take Societies of Certified Public Accountants, (4) Practice Units (CPA squares), and (5) Accounting Standard Setting Bodies principally the Financ ial Accounting Standards Board (FASB) and organisational Accounting Standards Board (GASB). 3. The Securities and Exchange Commission regulates the distribution of securities offered for public sale and subsequent trading of securities on stock exchanges and over-the-counter markets. The SEC also has the authority to establish GAAP for companies under its jurisdiction, and it soon recognizes the pronouncements of the FASB as constituting GAAP in the filing of financial statements with the agency.In some instances, however, the SECs disclosure requirements exceed GAAP. Finally, the SEC also exerts considerable influence over auditing profession. The Sarbanes-Oxley Act of 2002 established a private sector, Public Companies Accounting Oversight Board to oversee the audit of public companies that are subject to securities laws. The PCAOBs rulemaking process results in proposals that do not take effect until the SEC approves them. 14. a.The PCAOB has authority in five major areas (1) r egistering public accounting theatres that audit the financial statements of public companies, (2) setting step control standards for peer review of auditors of public companies and conducting inspections of registered public accounting firms, (3) setting auditing standards for audits of public companies, (4) setting independence and ethics rules for auditors of public companies, (4) execute other duties or functions to promote high professional standards for public company audits, and enforce compliance with the Sarbanes-Oxley Act of 2002. . Three important AICPA divisions, or teams, that have a direct impact on auditors are (1) the AICPA Practice Monitoring Program is responsible for(p) for quality control standards and peer reviews of firms that provide assurance services to private companies, (2) the Auditing and Attest Standards Team sets auditing and attest standards for audit, accounting, and review services provided to private companies, and (3) the Professional Ethics D ivision is responsible for setting and enforcing the AICPA Code of Professional Conduct. 15. a.A CPA firm may be organized as a proprietorship, partnership, Professional Corporation, or any other form of organization permitted by state law or regulation (including limited liability partnerships (LLPs) and limited liability corporations (LLCs)). b. CPA firms are often classified into the following four groups (1) Big Four, (2) Second Tier, (3) Regional, and (4) Local. 16. a. The purpose of the professions multilevel regulatory framework is to help assure quality in the performance of audits and other professional services. b. The four components of the professions multilevel regulatory framework are Standard-setting. The private sector establishes standards for accounting, auditing, ethics, and quality control to govern the conduct of CPAs and CPA firms. Firm regulation. Each CPA firm adopts policies and procedures to assure that practicing accountants adhere to professional standar ds. Self-or peer regulation. The AICPA has utilize a comprehensive weapons platform of self-regulation including mandatory continuing professional education, peer review, audit failure inquiries, and public oversight. Government regulation. Only qualified professionals are licensed to practice, and auditor conduct is monitored and regulated by state boards of accountancy, the SEC, and the courts. 17. The five elements of quality control are (1) independence, integrity and objectivity, (2) forcefulness management, (3) acceptance and continuance of engagements, (4) engagement performance, and (5) monitoring. 18. a. The see elements of the PCAOB inspection program includes Inspecting and reviewing selected audit and review engagements of the firm. Evaluating the sufficiency of the firms quality control systems and the firms documentation and communication of that system. actioning such other testing of the audit, supervisory, and quality control procedures of the firm as are ne cessary or grab in light of the purpose of the inspection and the responsibilities of the board. The PCAOB conducts yearly inspections of firms that regularly provide audit reports for over 100 public companies.The PCAOB inspects the quality control activities of firms that provide audit reports for 100 or fewer public companies every three years. b. The purpose of the AICPA practice monitoring (peer review) program is to Determine that a firms system of quality control for its accounting and auditing practice has been designed in accordance with quality control standards established by the AICPA. Determine that a firms quality control policies and procedures were being complied with to provide the firm with reasonable assurance of conforming with professional standards. Determine that a firm has demonstrated the knowledge, skills, and abilities necessary to perform accounting, auditing, and attestation engagements in accordance with professional standards, in all material respec ts. Comprehensive Questions 1. 19 (Estimated clipping 20 minutes) a. Internal auditing is an independent appraisal activity performed by employees of the company being audited. The objective of internal auditing is to assist management in the effective discharge of its responsibilities.External auditing is done by independent, outdoor(a) auditors for the purpose of expressing an opinion on the fairness of the companys financial statements. Governmental auditing is done by government auditors to determine (1) fairness of financial reports, (2) compliance with applicable laws and regulations, (3) efficiency and economy of operations, and (4) effectiveness in achieving program results. b. The Public Companies Accounting Oversight Board and the American Institute of Certified Public Accountants, the Institute of Internal Auditors, and the U.S. General Accounting Office establish practice standards for independent, internal, and government auditors, respectively. c. The audits serve diametrical purposes and are made by different types of auditors. Auditing only by internal auditing will not satisfy the requirements of stock exchanges and the SEC for independent audits by external auditors. Moreover, internal audits will not satisfy all government requirements for audits, particularly in the area of compliance with applicable laws and regulations.In sum, each type of auditing is necessary. 1. 20 (Estimated time 30 minutes) a. Type of Audit b. Type of Auditor(s) c. Primary Recipient(s) 1. Financial statement (1) Independent(1) Stockholders, investors, regulatory agencies, and general public 2.Operational (3) Internal (2), Independent(1) Senior Management 3. Compliance (2) Government IRS (4) IRS 4. Operational (3) Government GAO (3) Congress 5. Financial statement (1) Independent (1) Creditors 6.Operational (3) Internal (2) Management 7. Compliance (2) Government GAO (3) Congress 8. Compliance (2) Independent (1), Internal (2), Congress and G overnment GAO (3) 9.Financial Statement (1) Independent (1) Citizens, taxpayers 10. Operational (3) Government GAO (3) Congress 11. Compliance (2) Independent (1), Internal (2) Bondholders 12. Compliance (2) Internal (2), Independents (1) Management 21. Estimated time 15 minutes) a. The source step in the accountants value chain involves capturing data about business events, such as data about sales and the collection of receivables. The second step involves developing an information set that communicates the total picture with integrity and objectivity. The relevant information set here might include information about sales, receivables and the calculation of inventory turn days. Transforming complex information into knowledge involves understanding how the clients receivable collection period (58 days) compares with the rest of the industry.In this casing the 75% of the industry collect their receivables faster than the client. Anticipating and creating the opportunit y involves recognizing that the client will improve its cash flow if it brings its collection days more in line with the industry median. This may further involve a study of specialised customers that are delinquent and considering how to take steps to speed collection. The final stage involves managements implementation of tighter credit policies, improved discounts for paying quickly, or charging interest for being delinquent. b.A financial statement audit is important as it provides reasonable assurance that the sales and receivables information that is being used to make business decisions is free of material misstatement. If the information supporting the calculation of accounts receivable turn days is materially understated, the company may not recognize that it needs to take steps to improve cash flows, and in turn, make poor business decisions. 22. (Estimated time 20 minutes) a. The benefits of a high quality audit include the following Access to Capital Markets.An audit allows companies access to public securities markets. In many cases, companies also need audits to support a lenders loan decisions. Lower Cost of Capital. An audit often allows companies to obtain capital at a lower cost of capital, because of the reduced information risk associated with audited financial statements. Deterrent to Inefficiency and Fraud. Research has demonstrated that when employees know that an independent audit is to be made, they take care to make fewer errors in performing accounting functions and are less likely to mis earmark company assets.The fact that financial statement assertions are to be verified reduces the likelihood that management will engage in fraudulent financial reporting. Control and Operational Improvements. Based on observations made during a financial statement audit, the independent auditor often makes suggestions to improve internal control, to evaluate managements assessments of business risks, to recommend improved performance measure s, and to make recommendations to achieve greater operational efficiencies within the clients organization.Your fellow business assimilator is correct that these benefits are not achieved when an audit is not performed in accordance with professional standards. b. eve an audit performed in accordance with professional standard may not detect every material misstatement in financial statements. The following inherent limitations explain why an audit can only provide reasonable assurance that financial statements are free of material misstatement, not a guarantee that the financial statements are accurate. Reasonable Cost. Audits must be performed at a reasonable cost.Auditors use selective testing, or sampling, of the accounting records and supporting data. In addition, the auditor may choose to test internal controls and may obtain assurance from a well-functioning system of internal controls. Audits cannot audit every transaction. Reasonable Length of Time. The auditors report on many public companies is usually issued three to five weeks after the balance sheet date. This time constraint may affect the amount of evidence that can be obtained concerning events and transactions after the balance sheet date that may have an effect on the financial statements.Moreover, there is a relatively short time period available for resolving uncertainties existing at the statement date. Alternative Accounting Principles. Alternative accounting principles are permitted under GAAP. Financial statement users must be knowledgeable about a companys accounting choices and their effect on financial statements. For example, there may be a material difference between the value of inventory using LIFO or FIFO. Accounting Estimates. Estimates are an inherent part of the accounting process, and no one, including auditors, can foresee the outcome of uncertainties.Estimates range from the allowance for doubtful accounts and an inventory obsolescence reserve to impairment tests fo r fixed assets and goodwill. An audit cannot add exactness and induction to financial statements when these factors do not exist. 1. 23(Estimated time 15 minutes) 1. State boards of accountancy 10. State societies of CPAs 2. FASB and GASB 11. SEC, state and federal courts 3. AICPA 12. GASB 4. SEC 13. AICPA 5. AICPA, state societies of CPAs, 14. State boards of accountancy and state boards of accountancy 6. FASB 15. AICPA 7. State boards of accountancy 16. Practice units 8. SEC 17. GAO 9. AICPA 18. IRS 1. 24(Estimated time 20 minutes) a. The four sets of standards in the private sector and the standard setting bodies are (1) accounting by the FASB and GASB, (2) auditing by the AICPA, (3) professional ethics by the AICPA, and (4) quality control by the PCAOB and the AICPA. The other components of the regulatory framework are (1) firm regulation that occurs within the public accounting firm through day-to-day monitoring of the actions of the firms professional staff by the firms management (2) inspections and peer reviews that relates to the activities of professional entities outside the firm such as the PCAOB and the AICPAs Practice Monitoring (Peer Review) program and (3) governmental regulation that occurs at both the state and federal levels through activities that range from positive enforcement programs to punitive actions.This type of regulation is done by state boards of accountancy, the SEC, and state and federal courts of law. 1. 25(Estimated time 30 minutes) Purpose of Policy / mathematical function Additional Policy/ Element (b) Procedure Procedure (a) (c) 1. Personnel Management Personnel should have the qualifications to Establish qualifications necessary for fulfill responsibilities they may be called upon each level of responsibility in the firm. to consume in the future. 2. Engagement Performance Work at all levels should be supervised to ssure Establish procedures for reviewing working that it meets the fi rms standards of quality. papers and reports. 3. Personnel Management Work is delegate to people who have the technical Identify areas and specialized situations training for the assignment and force out should for which consultation is required. seek assistance, when necessary, from persons having appropriate expertise, judgment, and authority 4. Independence, Integrity andAll professionals should be independent of Monitor compliance with independence Objectivity clients. rules. 5. Monitoring Determine that procedures relating to the other Provide for reporting inspection results elements are being effectively applied. to appropriate management levels in the firm. 6. Personnel Management Only individuals who possess the qualities of Maintain a recruiting program to obtain integrity, competency, and motivation should be new hires at the initiation level. hired. 7. Personnel Management Personnel should have the knowledge required to Provide Progr ams to develop expertise in fulfill assigned responsibilities. specialized areas and industries. 8. Engagement Performance Personnel should have the technical training and Permit partner in charge of engagement to proficiency required by the engagement. approve assignments. 9. Acceptance and duration The firm should not be associated with clients Establish review procedures for continuing of Clients and Engagements. whose management lacks integrity. a client. 1. 6(Estimated time 30 minutes) a. The PCAOBs inspection program and the AICPAs practice monitoring (peer review) program do not have a direct impact on individual members. They are focused on a firms quality control activities. However, these programs may have an indirect effect on members who are involved in audits that are subject to inspection or peer review and all individuals in a firm may receive certain types of continuing professional education based on the findings of these programs. . The PCAOB is respons ible for the inspection of audit firms that audit public companies. The AICPAs practice monitoring (peer review) program is focuses on audit firms that audit private companies. The objectives of both programs focus on a firms adherence to quality control practices. c. The following table compares the objectives of the PCAOBs inspection program and the AICPAs practice monitoring (peer review) program. They both focus on a firms adherence to quality control practices. PCAOBs inspection program AICPAs practice monitoring (peer review) program In conducting inspections, the Sarbanes-Oxley Act of 2002 states The purpose of a peer review is to determine whether that the PCAOB should The reviewed firms system of quality control for its accounting Inspect and review selected audit and review engagements of the and auditing practice has been designed in accordance with quality firm. control standards established by the AICPA. Evaluate the sufficiency of the firms quality control system s and The reviewed firms quality control policies and procedures were the firms documentation and communication of that system. being complied with to provide the firm with reasonable assurance Perform such other testing of the audit, supervisory, and quality of conforming to professional standards. control procedures of the firm as are necessary or appropriate in The reviewed firm has demonstrated the knowledge, skills, and light of the purpose of the inspection and the responsibilities of abilities necessary to perform accounting, auditing, and the board. attestation engagements in accordance with professional standards, in all material respects. d. The primary activities of the AICPA practice monitoring program include providing peer reviews and issuing reports on a firms compliance with quality control standards. Professional Simulation (Estimated time 30 to 45 minutes) Research Situation Communication A student can perform the search of quality control standa rds in two ways. First, the student can do a key words search on monitoring procedures. Second, if a student looks at the way the Quality Control Standards are organized, he or she will note that QC Section 30 addresses Monitoring a CPA Firms Accounting and Auditing Practice.The relevant paragraphs are abridgment below. 1. Explain the monitoring procedures that should be performed by the firm. QC Section QC 30. 03 -. 08 2. Explain the factors that should be considered by small firms with a limited number of management individuals. QC Section QC 30. 10 -. 11 Communication Situation Research To Tom Meyers and Kenny Vaughn Re Monitoring ProceduresFromCPA Candidate Based on a review of relevant quality control standards (QC 30. 03-. 09) the firms monitoring procedures should include the following 1) Inspection procedures evaluate the adequacy of the firms quality control policies and procedures, its personnels understanding of those policies and procedures, and the extent of the firms compliance with its quality control policies and procedures. These might include a) Review of selected administrative and personnel records pertaining to the quality control elements. ) Review of engagement working papers, reports, and clients financial statements. c) Discussions with the firms personnel. d) Summarization of the findings from the inspection procedures, at least annually, and consideration of the systemic causes of findings that indicate improvements are needed. e) Determination of any corrective actions to be taken or improvements to be made with respect to the specific engagements reviewed or the firms quality control policies and procedures. f) Communication of the identified findings to appropriate firm management personnel. ) Consideration of inspection findings by appropriate firm management personnel who should also determine that any actions necessary, including necessary modifications to the quality control system, are taken on a timely basis. 2) P reissuance or postissuance review of selected engagements. 3) Analysis and assessment of a) New professional pronouncements. b) Results of independence confirmations. c) Continuing professional education and other professional development activities undertaken by firm personnel. ) Decisions related to acceptance and continuance of client relationships and engagements. e) Interviews of firm personnel. 4) Determination of any corrective actions to be taken and improvements to be made in the quality control system. 5) Communication to appropriate firm personnel of any weaknesses identified in the quality control system or in the level of understanding or compliance therewith. 6) Follow-up by appropriate firm personnel to ensure that any necessary modifications are made to the quality control policies and procedures on a timely basis.

The Epic of Beowulf: Order Overpowers Chaos

In the epic poem Beowulf, the warrior hero Beowulf chooses to confront the tyrannical daemon Grendel in his confess domain, the hijacked mead hall of Heorot. A battle of brute strength ensues, in which Grendel, unable to escape his opponents awesome armgrip, rips away from his own arm and flees, dying soon after from bloodloss. Beowulfs victory, though relatively early in the story, is a pivotal moment that signifies the defeat of discord and the return of civilization.Due to the stark ifferences in their appearances, lineages, and simulated military operation of warfare, Grendel and Beowulf in battle symbolize the recurring conflict between chaos and ball club. When it comes to physical form, Grendels wild nature is demonstrated by his scaly, barbed, hulking fgure and his razor-sharp talons, duration Beowulfs powerful human form and clothing present him as much more civil. As the Danish soldiers marvel at the monsters severed arm, they notice that all(prenominal) nail, claw-s cale and spur, every spike and welt on the hand of that heathen brute was like barbed steel.Everybody said here was no honed iron hard full to pierce him through, no time-proofed blade that could cut his brutal blood-caked claw (983-989). Their description not only refers to their unsuccessful attempts to penetrate Grendels flesh by blade, but it illustrates a plan of his features as a whole. The creatures size and bodily protrusions characterize the hostile nature of Grendel, making him uncivilized to the point of being inhuman. Beowulfs features, however, have the opposite effect.Speaking of the hero, the Danish gliding guard exclaims, Nor have I seen a mightier an-at-arms on this earth than the one standing here unless I am mistaken, he is truly noble. This is no simple hanger-on in heros armor (247-251). Beowulfs appearance and frame, although imposing, do not spark fear such as that of Grendel, but rather awe and respect. Likewise, his characteristics portray him as honorab le, including his sleeping garments when he decides to face Grendel unaided by sword or breastmail (669-673) both his clothing and appearance of chivalry depict him as a somewhat and ethical fghter.Therefore, while Grendels monstrous image paints him as a arbinger of anarchy, Beowulfs regal aspect and normal human look illustrate his role as civilization. In the case of their family backgrounds, Beowulf is a prince descended from many honourable and noble kings who served their people, and is therefore orderly Grendel, in contrast, is the offspring of generations worth of violent sinners, mainly the biblical Cain, and is feral by default. When asked of his origins, The man whose name was cognise for courage, the Geat leader, resolute in his helmet, answered in return We are retainers from Hygelacs band.Beowulf is my name (340-343). The Geat warrior inherits a lineage that manifests itself in his name and reputation. Essentially, Beowulf and his ancestors are known for being valian t and honorable, which are reflected in his actions, such as his offer to face Grendel. In contrast to the poems protagonist, Grendel is a member of Cains clan, whom the Creator had outlawed and condemned as outcasts. and out of the curse of his exile there sprang ogres and elves and evil phantoms and the giants brother, is infamous for being violent and vengeful such traits are conferred to Grendel.Like his ancestor, Grendel ambushes his enemies without warning while gnoring moral conduct, efficaciously depicting his wild disposition. In essence, Grendels heritage embodies his part in the conflict as barbarism, whereas that of Beowulf paints him as civil society. Lastly, what ultimately determines the two characters natures is their fighting strategies Grendel lashes out and demolishes his enemies in the middle of the night, but Beowulf chooses to fght without weapons to ensure a fair battle.The monsters unjust battle tactics are outlined in the vicious raids and ravages of Grende l, his long and unrelenting feud, nonentity but war how he ould never parley or make peace with any Dane nor stop his death-dealing nor pay the death-price (152-156). By choosing to ambush his enemies in their moments of vulnerability, Grendel highlights his own lack of ethical standards, as well as his inner cowardice, both shameful traits for a warrior to own.His tactics of constant war and ignorance with respect to war propitiation also feature his savage essence, making him the embodiment of lawlessness. In reference to his opponent, Beowulf states that He has no idea of the arts of war, of shield or sword-play, although he does possess a wild strength. No weapons, therefore, for either this night unarmed he shall face me if face me he dares. And may the Divine Lord in His scholarship grant the glory of victory to whichever side He sees fit (681-687).His decision to battle Grendel without arms exemplifies both his sense of honor in warfare as well as his courage on a differen t note, it is also indicative of his intelligence, as none of the other warriors were aware that Grendels hide was impervious to weapons. Additionally, Beowulf accepts that the urgency of the brawl will ultimately be chosen by God, demonstrating his moral values. As a result, Grendel represents disorder hrough his cowardly war strategies and his unethical values Beowulf, on the other hand, symbolizes organized society due to his courtesy in war as well as his valor.By virtue of their symbolic roles as order and chaos, Beowulf and Grendel oppose each other Just as they did in the mead hall. The very existence of both fgures was inherently contradictory, illuminated by the fact that As long as either lived, he was hateful to the other (814-815). Lawfulness cannot be present while anarchy and tumult remain. Therefore, Beowulfs overthrow of Grendel personifies the transition from discord and turmoil to order and civilization.

Compare the use of language of the two editorials Essay

Compare the use of language in the two columns, considering in particular how far the feature that they were written at different layovers is reflected in the language of the two text editions The two texts are extremely contrasting in their use of language and it is apparent(a) from the dates that they were written as to why this is the case. The first column was published in The Daily Mirror (broadsheet) in 1912 and is based upon the fatal disaster of the Titanic. The second editorial was printed in The Sun (tabloid) in 1999 and comments about the train wreck that occurred in the channel tunnel.The graphological features of each text are quite differing, raze though they both have the discourse social system of an editorial. The Titanic denominations text is split unevenly into five conjoined, long dissevers and is of a slightly sm all in aller font, n superstartheless also features significantly much run-in, indicating a more sophisticated shower. In comparison the term on the train accident has very little text and features each sentence to be a separate paragraph, replicating the format of a list/bullet points.This makes the text much more accessible to the reader as it can appeal to a wider range of intellects and age groups when considering audience. The article on the Titanics only typographical variation of font is the bold, chapiterised and center-underlined title one touch of nature and also the dropped capital of Draughtsmen to begin the editorial, showing that the piece is quite old fashioned in style as a dropped capital is a very traditional technique that dates back to monastery writing.The article in The Sun however portrays a lot more typographical variation as the beginning, middle and end sentences/words are in a bolded, underlined font and the Why for each question as well as the title The sun says and the The to begin the article are also all bolded and capitalised to add emphasis and focus importance and attention. There is also an italicised sentence that claims this is clearly not certain, this has most likely been italicised to stress the point of persuasion into agreeing with The Suns overall opinion, as this is not a fact so it has to be empathised with for it to cause status as a reputable opinion.The use of Chunnel at the end of The Suns article, is a blend word made up of the two words channel and tunnel, indicating a more modern, up to date audience. The Daily Mirror article is extremely descriptive and is much more formal in tone, imitating he narrative of a story as it proceeds in chronological order, referring to the disaster in a poetic behavior whilst using long complex and compound sentences to engage the reader and enhance escapism, lea smashg the reader to feel as if they were actually present at the time as they are taken through this journey.Each sentence is particularly well crafted and precise to also further exemplify that of a story, as in that location is no spontaneity and the words put in place to capture emotion have been very well structured and created. The story is split into quadruple stages of the journey, the first being the planning of the ship, the second the actual building of it, the third the launching of the Titanic and the fourth the sinking.Even though the sinking of the Titanic is vatical to be the main topic of the article as it is the end, shocking result, there is no indication of this when reading through the piece and only after having read the entire article does the title one touch of nature seem to fit. This may be for overall impact and to embody the story like structure as without preconceptions the reader would not know that this was to be the outcome.There is a technique of parallelism in the first article which makes up the second paragraph with the sentence work of the disciplined hand was to follow labour of directing mind creating a balanced sentence. There is also the literary use of opposites (antithesis) fund ing the notion that the text is well crafted with the sentence A permanent population is appointed to live here, with the changing passengers ready to begin the voyage the opposite words being permanent and changing as they juxtapose each other. The vocabulary used is extremely archaic in nature e. g. At once, with formidable din of ringing blow and this is reinforced throughout with the high detail of description, whereas in The Sun (the more recent dated report article) it is shown that the main focus is on the actual matter at hand and that becomes the full body of the text, there is very little description to aid it and the purpose and subject is exploited promptly.The article from The Sun is extremely critical of the fire in the Channel Tunnel and seeks to point blame, acting as if it was someones fault whereas in the article on the Titanic, the fault seems to be our stepmother nature of whom is a natural occurrence so no blame can physically be put in place. The Sun appears t o put the blame on everything but nature The train, Eurotunnel, the driver and train chief, the staff in general and the sophisticated cellular respiration system.The Suns article is based upon a near disaster where no one died or came to any immediate harm and it acknowledges this inwardly the article happily, everyone survived but it could all have been so different. Yet the overall air of it personifies an angry/heated tone. Whereas, in the article based on the Titanic, even though masses of people died, there was no blame directed and it was merely accepted as natures doing.However, this greatly reflects on the period that the article was written as recently, people have been trying to find blame for this great disaster and making assumptions of poor craftsmanship etc, so possibly at the time that the article was published (1912) people were less ready to point blame and more accepting of what they were told.The Sun seems to demand answers through rhetorical questions (e. g. the constant and bolded use of why to highlight six main questions, taking a very direct approach and using a major macrocosm campaigning aspect) and proceeds to group the reader into asking these questions themselves through its high use of persuasion and collectives. For example, the one thing everyone fearedBut we were assured , the public deserves , all of these sentences are persuading and trying to engage the reader through the use of possessive pronouns we, our and collectives everyone and even commenting that the public deserves an explanation, taking an extremely personal yet quite open tone to connect with the reader and attach with their apparent views.The opening, second heading Black Hole is a pun/metaphor which also ends the article and shows how newspaper headlines are written at this present time (they have to be catchy, short and are usually in some form of a pun) as opposed to when The Daily Mirror article was written as the heading mimics a story like title. Overall, the language and techniques used in each editorial greatly highlight and portray their differing published times and although their subjects are quite similar, the portrayal of each is very different through numerous aspects of language and lexical change.

Agenda Setting Theory. Summary

Agenda Setting Theory I. The original docket not what to think, barely what to think about. A. Maxwell McCombs and Donald Shaw adherence Watergate (American political scandal 1970s. It ended in President Nixon resigning from office) as a perfect example of the agenda-setting constituent of the mass media. B. They believe that the mass media have the susceptibility to transfer the salience (importance) of items on their news agendas to the public agenda. II. A theory whose prison term had come. A. Agenda-setting theory contrasted with the prevailing selective exposure hypothesis, reaffirming the great power of the press speckle maintaining individual freedom.Agenda-setting theory set to prove that we dont have as much control over our beliefs as we would like to think. (selective exposure says batch know what they are interested in, and what they believe/find important. They choose to expose themselves to media sources that provide them with information that matches their in terests and confirms their existing beliefs) B. The hypothesis predicts a cause-and-effect dealinghip between media capacitance and voter perception, particularly a match between the medias agenda and the publics agenda later on. causal relationships are different than correlational relationships note how the findings change between studies). III. Media agenda and public agenda a close match. A. In their groundbreaking study, McCombs and Shaw first measured the media agenda. B. They established the position and distance of story as the primary criteria of prominence (i. e. where it was in paper front page and how long of an article it was more writing equals more important (discourse makes meaning)) C. The remain stories were divided into five major issues and ranked in order of importance. D.Rankings provided by uncommitted voters (uncommitted = undecided these are people who have not made up their minds yet) matched closely with the medias agenda. IV. What causes what? A. McCombs and Shaw believe that the hypothesized agenda-setting function of the media causes the correlation between the media and public ordering of priorities. B. However, correlation does not prove causation. 1. A true test of the agenda-setting function must show that public priorities lag behind the media agenda. (this would prove that one comes before another and is the cause of the other) 2.McCombs and three other researchers demonstrated a time lag between media coverage and the public agenda during the 1976 presidential campaign. C. To examine whether the media agenda and the public agenda might just reflect current events (reality), shine Funkhouser documented a situation in which there was a strong relationship between media and public agendas. The twin agendas did not merely mirror reality, but Funkhouser failed to establish a chain of influence from the media to the public. (this was the Vietnam War example) D.Shanto Iyengar, Mark Peters, and Donald Kinders experimental study confirmed a cause-and-effect relationship between the medias agenda and the publics agenda. V. Who sets the agenda for the agenda setters? A. Some scholars target major news editors or gatekeepers. B. Others point to politicians and their spin-doctors. C. Current thinking focuses on public relations professionals. D. Interest aggregations are becoming extremely important. VI. Who is most affected by the media agenda? A. Those susceptible have a high need for orientation or index of curiosity. B.Need for orientation arises from high relevance and uncertainty. VII. Framing transferring the salience of attributes. A. Throughout the last decade, McCombs has emphasized that the media influence the way we think. B. This process is called framing. 1. A media frame is the fundamental organizing idea for news content that supplies a context and suggests what the issue is through the use of selection, emphasis, exclusion, and elaboration. 2. This description suggests that media not only set an agenda but as well as transfer the salience of specific attributes to issues, events, or candidates. C. There are two levels of agenda setting. . The transfer of salience of an attitude object in the mass medias pictures of the world to a prominent place among the pictures in our heads. (what to think about) 2. The transfer of salience of a bundle of attributes the media associate with an attitude object to the specific features of the part in our minds. (how to think about it) VIII. Not just what to think about, but how to think about it. A. Two national election studies suggest that framing whole kit by altering pictures in the minds of people and, through the construction of an agenda with a cluster of related attributes, creating a coherent image.B. Salma Ghanems study of Texans bring in the second level of agenda setting and suggested that attribute frames have a compelling effect on the public. C. Framing is inevitable. D. McCombs and Shaw now contend that the media may not only tell us what to think about, they also may tell us who and what to think about it, and perhaps even what to do about it. IX. beyond opinion the behavioral effect of the medias agenda. A. Some findings suggest that media priorities affect peoples behavior. B. Nowhere is the behavioral effect of the media agenda more sheer than in the business of professional sports. C.McCombs claims Agenda setting the theory can also be agenda setting the business plan. D. Will new media save to guide focus, opinions, and behavior? 1. The power of agenda setting that McCombs and Shaw describe may be on the wane. 2. The media may not have as much power to transfer the salience of issues or attributes as it does now as a result of users expanded content choices and control over exposure. X. Critique are the effectuate too limited, the scope too wide? A. McCombs has considered agenda setting a theory of limited media effects. B. Framing reopens the possibility of a powerful effects model.C. Gerald Kosicki questions whether framing is relevant to agenda-setting research. 1. McCombs restricted definition of framing doesnt address the mood of emotional connotations of a media story or presentational factors. 2. Although it has a straightforward definition within agenda-setting theory, the popularity of framing as a construct in media studies has led to diverse and perhaps contradictory uses of the term. D. Agenda-setting research shows that print and broadcast news prioritize issues. E. Agenda-setting theory reminds us that the news is stories that require interpretation.

Horace Mann: Foundations of Education Essay

AbstractHorace Mann, the father of free public take aims. He saw how education was and wanted to improve and expand the opportunities for every student and teacher. Manns mickle for improving education was to give Americans a better quality of life for years to come.Horace MannHorace Mann is kat oncen as the father of the common give lessonss. His concept for the common school stressed several principles, the biggest of them was the desire to create a foundation proficient for teaching and preparing students to build a more(prenominal) positive and thriving society. To achieve this desire, Mann advocated his ideas for what attest education should be. First Horace Mann believed that prep men and women who would be dedicated only to the profession of teaching Americas youth. Secondly, he wanted religion taught. many a(prenominal) of Horace Manns ideas concerning education were embraced by America, and to this day our school system awards that the philosophy of Horace Mann is st ill revered and being used. Horace Manns education was limited, he had no more than ten weeks of schooling a year. Mann talks about his early teachers saying, My teachers were very good people, alone they were very poor teacherswith all our senses and our faculties glowing and receptive how teensy were we taughtIn 1837, Mann became Secretary of mamma Board of Education. In his second and twelfth annual report he states Facts incontrovertibly show, that for a series of years earlier to 1837, the school system of Massachusetts had been running down. civilisehouses had been growing old, while new ones were r bely erected. School districts were divided, so that each part was obligated to support its schools on the moiety of a fund, the whole of which was a scanty allowance (Downs, 1974, Chapter 4) In the Common School Journal, Mann writes that the duty of government is follow out that the whole people are educated,-but that the duty hasbeen neglected by both the general and state government (Mann, 1852, p. 1).The most destructive all was that the private schools were taking all the funds, the common schools of Massachusetts were weakened, they lacked supervision and the wealthy families had lost interest. Horace Mann wanted to bring school districts to a centralized authority and also to being some sort of standardization to the towns passim the state, this was the Prussian educational system. Schools were established, supported, and administered by a central authority The state supervised the training of teachers, attendance was dogmatic, parents were punished for withholding their children from school, and efforts were made to make curricula and nurture uniform (Brouillette, 1999, para. 9).Mann had to provoke the whole state of Massachusetts to increase the tax revenue for the common school system, if they were to build more adequate school and get well qualified teachers to teach in them. After observing broken run down schools and inadequate teacher s, he went to build normal schools, these were schools or academies for training teachers. He argued that students deserved a curriculum that was stimulation and textbooks that were for different age levels (Gibbon, 2002). Today there are placement exams that teacher have to take to show that they are proficient in the areas they are hoping to teach, and states now require teacher to be evaluated to show that they are meeting the needs of the students and school. There may be training a teacher may need to take to stay up to date. Some believed that public, or free schools were only for children that were poor, but rather publicly supported schools are for all children regardless of social class, gender, religion, ethnicity, and or country of origin (Common school movement, n.d.).It was not till the General Court of 1642, where it passed the compulsory education law this is where every child in their districts should and could be educated. However, the 1642 law did not make educatio n free, it was not till 1674 when another law was passed to flip-flop the discrepancy and would make schools compulsory and education both free and universal. Manns second ideas was the topics one of which is considered to be controversial today religion in schools. He was absolutely convinced that if children were given the proper moral and religious education, they would grow into the citizens needed to maintain and develop the body politic of the great American states (Buck, 2002, p. 115).Today we see this going battle still, we haveparents not wanting their children to say the pledge of allegiance, religious holidays are now called seasonal worker parties, there is no more praying, we now have a moment of silence. He was absolutely convinced that if children were given the proper moral and religious education, they would grow into the citizens needed to maintain and develop the democracy of the great American states Today we see this going battle still, we have parents not wan ting their children to say the pledge of allegiance, religious holidays are now called seasonal parties, there is no more praying, we now have a moment of silence instead.If religion was till in schools there would be more m spent on each religion rather than on the more academic learning aspects of school. Horace Mann wanted religion taught not for the spiritual teaching but more for the moral and integration character. In the end Horace Manns crusade improved education, he had done just that and improved teacher salaries, he had prolonged the school year, and established new high schools. The question is, Does Horace Manns work still exist today? Yes, his work is still being used to this day. School districts get their funds through the raised taxes, although like in Manns time there is still that gap between districts where taxes are not as high as other areas causing for schools of rural areas to be less equipped with the necessities needed to learn. Teachers are more thorough ly trained with years of schooling and are tested before going into schools to teach. After each year teaches are evaluated on their performance. As for the religion in schools, Horace Mann fought for a good prepare but with all the different religions it was going to be an uphill battle to keep it in the schools. He believed that if the children were taught morals and religion it would an improvement to both man-to-man and society.ReferencesBrouillette, M. J. (1999). The 1830s and 40s Horace Mann, the end of free-market education, and the rise of government schools. Retrieved from http//mackinac.org/2035 Buck, T. M. (2002, December 15). A leadership challenge Horace Mann and religion in public school. Lutheran Education, 138(2), 113-123. Retrieved from http//lej.cuchicago.edu/files/2011/07/LEJ-138.2-Archive-scan1.pdfpage=33 Common school movement- Colonial and Republican schooling, changes in the antebellum era, the rise of the common school. (n.d.). Retrieved fromeducation.state university.com/pages/1871/Common-school-movement.html Downs, R. B. (1974). Horace Mann champion of public schools. New York, NY Twayne Publishers Inc. Gibbon, P. H. (2002, March 29). A hero of education. Education Week, 21(38), 33-36. Retrieved from http//www.edweek.org/ew/articles/2002/05/29/38gibbon.h21.html Mann, H. (1852). The common school journal and educational reformer Entire issue. , IV Retrieved from http//archive.org/details/commonschooljou00manngoog

How Charles Dickens shows Miss Havisham change over the novel Essay

How does two show the change in throw off Havisham over the shape of the novel? prominent foretaste is about a young boy named Pip and follows him throughout his life. Pip meets set down Havisham a lady with a broken heart who has an take girlfriend named Estella, Estella is a pretty young girl that bit falls in love with. A close analysis of the novel reveals Miss Havisham is not the soulfulness she is perceived to be.The bitter and vengeful Miss Havisham is one of the main characters in Dickens novel Great Expectations. She is central to the novel and holds the plot together. Dickens waits until Chapter 8 to introduce the character to the reader, like Pip we are scared and frightened when we meet her for the first time. I should have cried out, if I could. This shows that Miss Havisham intimidates Pip and as a result, we fear for Pip and are also uncomfortable as readers. Also, the word haunting is associated when we think of Miss Havisham. This is because of her ghostly a ppearance, her disturbed state of mind, and the mode she haunts Pip. If we are to say haunting is when someone/some liaison has a lasting, negative effect on something, it is evidently shown that Miss Havisham is a gothic, disturbing, melancholic character.Dickens uses descriptive theme to describe Miss Havisham as a wealthy, well dressed woman in rich materials satins, and lace, and silk. Dickens uses imagery of luxury and opulence to give a clear picture in the readers mind about how Miss Havisham is dressed. Dickens also uses a simile withered like the dress to show how Miss Havisham has been trapped in time and grown old and decayed along with her white wedding dress, also reflecting her mental state. Dickens presents her to be a brisk dead, waxwork and skeleton as there is nothing healthy in her. She has allowed herself to get wasted and now she looks more dead than alive.Both Miss Havisham and her adopt daughter Estella, manipulate Pip for their own sick fancys. Miss Havis ham states to Pip that her heart has been broken and she wants diversion. She also has had enough of men and women therefore, enclosing herself in her house. Miss Havisham was jolted at the altar by the man she thought she loved. As a result of her heartache and pain, she stopped the clocks at cardinal to nine, and left the house and herself directly the way it was on that day never seen the sun since you were born.In addition, Miss Havisham uses Estella as a ploy, to seek vindicate on all males. Estella is a young lady, who is very pretty. Estella is very rude and patronises Pip. She calls him by the name of boy which makes us feel sorry for Pip and disfavor Estella. Estella known to be a beautiful, self possessed, scornful young lady makes Pip aware of his common working class background. He is powerfully attractive to the mysterious ways of Satis House and Estella. He accepts her cruelty as he truly loves her, he follows her taunting and harshness and wishes to become a rich gentlemen to please Estella and to stop her name calling and for her not see him as coarse, rough boy.This is when Pip wants to higher his social class, starting the course of Great Expectations. Miss Havisham is the feeder to the way Pip thinks and manipulates him into thinking that she is the benefactor for him becoming a gentleman living in London. She leads him to believe this by knavishly hinting that she knows more. Mr Jaggers is your guardian I understand? This makes make believe that it is her that is helping him to becoming a gentleman. Although in the end we find out it is a convicted he helped when he was younger.Satis House, the reflection of Miss Havishams state of mind in every crevice decaying. She has enclosed herself within the walls of Satis House letting no outside human beings in. The only way you elicit get in is through the front gate which is guarded at all times. The house remains to be the exact same as when she left it. The garden with trees fluctuated e verywhere, grass in every crevice. This shows that its hasnt been cared for, just like Miss Havisham hasnt. The interior is also decaying. In Chapter 11, Pip goes into her room and sees a A bride-cake. Mine that was seeming to grow. It is as if it is a part of her, a part of her past and past gratification that has gone. This makes the reader feel sorry for her, as she is truly heartbroken.Miss Havisham has been presented by Dickens as a cold, heartless character, only thinking about herself. Dickens makes us believe this by the way Estella is treated by her the way Miss Havisham uses her to break all males hearts. Love her, love her, love her Miss Havisham tells pip with passionate eagerness whatever Estella does he will love her. She curses him like a evil persuasive witch doing a spell.This shows that she focuses on one thing and must live up to a target it is an unhealthy love its like obsession. Estella now cant love she doesnt know how to love. Estella cant even love her Miss Havisham. This all changes in chapters 38 and 49 Miss Havisham feels guilty for making Estella becomes a cold heartless person. However, when Estella rebels to her adopted mother, Miss Havisham is truly sorry for her harsh actions what have I done? She says this repeated several times, truly sorry. As she has no idea what she has done wrong. Miss Havisham cant die without knowing she is forgiven.Dickens has shown he unmarried contradictory character Miss Havisham, has gone through many changes throughout the novel. Although Great Expectation is a novel about Pips life, it includes Terror, love, drama, and excitement these factors of the novel are part of how Miss Havisham has changed.Towards the end of the novel in chapter 49 Dickens use of ominous language prepares the reader the Miss Havishams death. Funeral music, the cathedral chimes All these quotes prepare the reader for something to go wrong, like a death is going to occur. Dickens also explains when he walks pasted the prio ry garden, seemed to call to me that the place was changed this shows the future will change by a death.Miss Havishams death made a big difference to the novel. In chapter 49 Miss Havisham dies after server burns from an accidental fire. Her death is very painful. She was shrieking, with a whirl of fire blazing all about her, this death in some ways seems to release her from all her hurt and pain. The fire is symbolic pip dragged the heap of rottenness in the midst, and all the ugly things that sheltered there. This shows it dragged all the decay and the living death away. The fire ended it all. In destination to this Miss Havisham has changed from an evil witch who only thinks about herself to a woman who feels guilty for all the things she has done.

Demand in Life

Life is not moreover about being happy and being qualified to enjoy what we love to do. We all have a lot of things that we need to get done, besides many of us have absolutely nothing to do with what is truly important in our lives with so many demands on our snip. For this reason, it is easy to feel like we are losing adjudge in our lifespan. Time itself ordain not going to slow down and demands on our conviction will not go away too. If we neediness the situation to be change, it is going to be up to us to change it.Time portion outment is the best tool that we can use that can will help us to accomplish our demands in life. There is only one life to be satisfactory to spend my lives in my own way. So, I am setting my priorities to achieve my demands in life. Whatever I do in my life is essential to necessitate my life easier. It is important that I can manage to face the challenges that come in my way that will take a huge amount of my time such as hobbies, productio n line and family. Generally, many of us let go some of our interest and hobbies to visualize our demands in life.My hobbies help me release my stress. I know that stress can destroy me and it can too drain my mental and physical energy. In my case, I am rather being with my sons baseball practice and games instead of going to the gym and work out. I dont want to miss any important event in his life. I want to be there to pledge and cheer him up. Likewise, I also gave up my hobby as a dance choreographer to be able to spend quality time with my family especially weekend. Furthermore, my job takes lots of my time because I need to make my handmade creations and sell it online.Each and every one of us has different aspect in life. I make decision based on the situation that demands my priorities. Therefore, I know that demand in life will takes lots of time to reach my goals. For instance, working at home as an entrepreneur risks my time, entirely I need to work to support my scho ol and family expenses. Even though the risk is high but I still successfully establish my own business that gives me the opportunity to have full control over it. Finally, how do I fit roles such as a mother, a wife and a friend into my hectic schedule?Since, time is precious for me and theres one life to live, memory a balance between my career and family can be challenge. As a mother, a wife, a student and a businesswoman takes up a huge amount of time from doing my school obligation. Family demands more maintenance and devotion because they are my priority. I believe that being a mother is the most expensive job in the world. In these instances, support from my family has to be there and understanding. Additionally, when my son is involved, I need to adjust my lives so I can have time to spend quality time with him.As a mother and a wife, it is my responsibility to make sure that they have delicious and healthy meal on the table, unmortgaged clothes to wear and most of all a happy, clean and relaxing home to stay. Therefore, the biggest challenge that I am facing is how to balance the demands of my hobbies, job and family. I have to make sacrifice in sound out to achieve my aspirations. In addition, doing the thing I love will have the opportunity to explore overbold challenges. It also helps me grow as individuals and learn new things about myself. I believe that my life is a gift and I want to treasure every moment of it to live my life to the fullest.

Discrimination in Of Mice and Men

When John Steinbeck was attending Stanford, he as well ask time off to go work on a ranch at Salinas Valley. This Is where he encountered the models for many of his characters for his stories. One of them Included one of his nearly popular and trace novellas, Of Mice and Men. With this book, he tried to show the hardships of the discriminated. During the period of the Great Depression, many Individuals were forced Into poverty and away from their families. legion(predicate) began to flee to the West In essay of work. However, when they reached their destination, they were not received kindly.In the novella, Of Mice and Men, John Steinbeck thoroughly depicts, by the strawman of many discriminated and oppressed individuals, that life in this time period was beyond arduous for most peck because of the Great Depression and the way new(prenominal)s perceived them. The Great Depression was an economic downturn coming in the lead World War II. The depression occurred at deferent ti mes in different countries, but in the United States, it happened during the asses. Historians pluck the crash of the US stock market, on October 29, 1989, for Igniting the Great Depression. Then, the depression quickly spread out across the world.The Great Depression not only affected the poor, but the rich as well. industrial production, foreign trade, and wholesale prices diminished. The loss of money from these happenings developed a state of unemployment, caused foreclosures and homes to be lost, families to separate, and extreme deflation. Unemployment place soared finished the roof. In the US, twenty- five percent of the population was out of work. Even in round countries, the range were as high as thirty- three percent (Candling). Hope still lingered in the air for some and the Great Depression was later used as an example as to how bad the economy could get.Rural regions suffered the most when crop prices fell drastically. The huge drought, which occurred during the a sses, contributed to this. In many plains, dust was everywhere. It was so that It was Impossible to keep a house clean and chickens would sleep earlier than usual because the darkness caused by the dust storms made them imagine it was night. More and more storms began to hit and many farmers lost their good farmland to the high winds. By 1934, close 100 million acres of farmland were completely destroyed (Candling).Many economies began to rejuvenate in the mid- asses, but in many other nations, the detrimental impact of the Great Depression lasted until the end of World War II. This cataclysm was one of the most widespread, long-lasting, and deepest depression of this era. The effects of the Great Depression disturbed every race of mint in America. However, African Americans were always most affected. Most African Americans were out of work and whites demanded that they be pink-slipped If a white person was unemployed. Racial violence became common and lynching Increased (Sutra ).In Steinbeck novella, Crooks is a abiding buck on the Salinas Valley ranch. During this He was separated from the rest of the white farm workers on the ranch. Crooks states, l anti wanted in the bunkhouse, and you anti wanted in my room (Steinbeck 68). This shows how African Americans were treated like animals and quarantined from others because of discrimination. After being neglected, Crooks proclaims, If I say something, why its Just a n****** saying it (Steinbeck 70). Crooks has alter to the inequality he receives from others and turns on himself, saying negative things.However, on a brighter note, no one would grant him responsible for anything because his oral communication dont mean nothing and are ignored. The author show how African Americans lives were hard because of racism. Steinbeck shows the hardships of a disabled man during this period of time in his novella Of Mice and Men. One would think they received extra care but the worst time period a disabled person could live through is the asses. Others didnt care for them because chances were that they already had someone to take care of, whether it was themselves or a family (Barrett). They were abused and people would blame them for their problems.Some mentally handicapped people were institutionalized. The government gave little to no protection for the disabled (Philosophy). This is similar to how a character in the story is treated. Leonie Smalls is Georges friend and they are both traveling to the West in search of work, because they had to flee their hometown in the result of Liens incident carteh petting a girls mouse dress (he likes soft things). Leonie says, George says I goat occlusion here an not get in no trouble (Steinbeck 68). In this moment, George demanded Leonie stay at the ranch while they go out to the whorehouse.To George Milton and other workers, he is seen as a dim- wit that can only work. Leonie should be able to have some fun too. If he finds out what a crazy Star r you are, we wont get no Job, but if he sees yah work before he hears yah talk, were stigmatize (Steinbeck 6). There is no doubt Leonie is a great worker, but perhaps George is a little too hard on him. At their arrival at the ranch, the boss gets suspicious because George does all the talking. Leonie says four words and George throws a tirade at him for doing so. Even though sexism was around forever, this type of discrimination was most unmingled during the asses.The typical women had an employed husband, and if they lost their job, they usually had enough resources to survive (Ware). Steinbeck depicts that with Of Mice and Men. Curlers wife is a victim of iniquity because of her gender. She is the wife of the bosss son, Curler. They live with no worries, but Curlers wifes actions are constricted and she has limited rights, like every other female in America at the time. She is the only woman on the ranch and is unnamed by the author which shows her unimportance which shows s exism. Dont you even take a look at that b****.I dont care what she says and what she does. I seen me poison calling Curlers wife a derogatory term for a woman, which is sexist. George, and very other farmhand on the ranch, thinks she is flirty and has an eye for all the men on the ranch. Wont you tell her to stay the hell home, where she belongs? (Steinbeck 90). During this time, it was much that women stayed home with kids and chores to do around the house, while men would go out and work, wherever it was (Ware). Here sugarcoat implies that the ranch is no place for a flirtatious woman like Curlers wife, which is a sexist stereotype.

Buddhism Worksheet Essay

1. Explain the basic Buddhist t to each oneings including the leash marks of reality, the Four Noble Truths, and the Noble Eightfold Path.Answer The basic teachings of Buddhism ar based nigh what ar called the three jewels. The first gear is Buddha or an ideal human who others should imitate. The arcminute is Dharma which is the Buddhist lessons on how to moderate things in a servicemanly manny. Finally, is Sangha which refers to the community of monks and nuns. The Buddha focused on two major things in his teachings how to sicken suffering in ourselves and others and how to pip inner peace. In the Buddhist teachings are cover the three realities which are change, identity, and suffering (Molloy, 2013). . The first which is constant change refers to the fact that the world is constantly changing around us. The second base wenches lack of permanent identity refers to the fact that we are constantly changing as we age and go through the world learn new things and experienci ng things. And finally of the presence of di emphasize, Buddha states, we will always experience near sort of sorrow or dissatisfaction in our confronts part of obtaining personal peace or inner peace is accepting that. Buddhist teachings alike include worker hold four Noble truths. The first of the truths it is called to live is to suffer. The idea that suffering exists from day one being born causes pain and suffering, getting complaint causes pain and suffering, the decay of time causes pain and suffering, and ultimately death causes pain and suffering.The point is that there are so many things going on in life that cause suffering and many of them cannot be avoided. The second truths is suffering comes from desire. There are many forms of suffering that comes from wanting fewthing or thought that something is necessary, suffering can also come from stress, hunger or other popside sources. Lastly, is to prohibit suffering, end desire. The basic idea with this one is that we must shed all of your unnecessary wants and desires. Its carried out to anextreme with the monks who give up material possessions personal property personal wealth they go so far as to shave their heads slither completely bald and give up all tie-in to their lives before becoming monks. In the last of the Noble truths is release from suffering is possible and can be obtained by attach toing the eightfold path. The idea here, I believe is pretty self-explanatory if you follow this path or recommendations on how to live as laid out by Buddha you will attain inner peace and move beyond the suffering of this world.2. Describe the three major Buddhist traditionsTheravada, Mahayana, and Vajrayanaand how each tradition developed from the early teachings.Answer The first of the Buddhist traditions is Theravada whose name agency the way of the elders. This pigeonholing takes a very stark approach to Buddhist teachings theyre very conservative aggroup their aspiration is to commute c ontinue the tradition of passing Buddhist teachings from one generation to the next without changing them. Communities of monks who stress the ideal to reach enlightenment through meditation. Though the monks say that ordinary or sometimes referred to as laypeople can obtain nirvana the life of a monk is a sure path to obtaining it. The second of the three major schools is Mahayana this name means the big vehicle. They stress that nirvana is obtainable by everyone and also that enlightenment is a call to compassion. Their order maintains that in order to save yourself you must save others.This group is thought to of been mostly Indian in origin and therefore included many of the practices of Indian tillage because the locations of the early Buddhists did not always fulfill the religious needs of many people. This school of Buddhism is considered the source of some of the most extraordinary creations of the human mind in areas such as art, philosophy, architecture, psychology, and ceremony. The schools also very far-flung in eastern Asia it spread in too many areas including China. The third school Buddhism is vajrayana, the name means time and vehicle. When my and Buddhism entered Tibet and blended with their shamanism the result was Tibetan Buddhism. Although vajrayana includes other forms of esoteric Buddhism Tibetan Buddhism is the most well-known. The first form of Buddhism entered Tibet was actually called Tantric Buddhism. This form of Buddhism opposedthe original detachment from the world and its negative attitude towards bodily pleasure they thought that the body and all of its energies can be used to reach enlightenment.ReferencesMolloy, M. (2013). Experiencing the worlds religions Tradition, challenge, and change (6th ed.). New York, NY McGraw-Hill.

Richard Character analysis Essay

The film Little girlfriend Sunshine directed by Valerie Farris and Jonathon Dayton tells of the make clean Familys emotional and physical journey from New Mexico to Florida for the youngest member, chromatics beauty pageantry competition. The conceive audience is introduced to several vulcanized fibers in the beginning of the film and atomic number 18 able to distinguish their development and variety as the film progresses. Richard Hoover is the engender of the dysfunctional Hoover family who suggests an important heighten in value and viewpoint of life and sight. He is introduced as a narrow-minded and arrogant nature, however as a result of his emotional journey he encounters he is later viewed as a respectable family macrocosm after re-evaluating his own perspectives, and priorities in life.Richard shows the change in thinking and life philosophy, from narrow-minded to accepting of those close to him and himself. In the beginning Richard is actually concerned abou t his status, and lives off his definitions of losers and winners. There are two types of people in this world, winners and losers. This shows the extent of his narrow-mindedness as he does not ack at one timeledge or understand that an soul could exhibit traits of both a winner and a loser, and that we should not be defined by a superficial title. The diner scene is a key scene in the beginning of the film that shows Richards narrow-mindedness through his black-and-white perspectives about the controversial issue of concern for ones coming into court throughout the pageant society. Richard shows a clear bias towards those thinner through his words of fator nice and skinny. He is portrayed as a dislikeable constituent in the beginning scenes of the film.However, when faces with the difficulty of chromatics eccentric character that does not fit in with the strict expectations of competitors in the beauty pageant, Richard accepts that circumstance although society may not condone o r view Olive as the winner of the pageant, Olive is still the Little Miss Sunshine of their family and ultimately a winner. Through his consistent encouragement and fight down whilst Olive is performing on stage, we are able to see the newfound acceptance and appreciation he demonstrates. He exhibits the attributes of a supportive and caring father, who is able to accept Olive for who she really is. From this,we see the change of Richard from a narrow-minded and careless character to an accepting and supportive father.Richard began as a character that was extremely conscious and perhaps tense about pleasing society and upholding the law, however he develops into a character that is willing to break rules to meet the means of the particular at hand. When faced with a dangerous situation of getting pulled over by a police officeholder. Richard acts very cautiously, not wanting to displease the officer or raise suspicion for their potential crime. Everyone pretend to be normal. i s a quote said by Richard, showing his submit to please society and acting normal when clearly they are a very unique, dysfunctional family of characters far from normal. We see his priority of upholding the standards of society and pleasing people. However, from this we can see his self-consciousness and uptight character displayed in the film. Later as the film progresses, Richard is able to develop into a character that is bold to break the rules at times to fulfil an ambition or goal. With the Hoover family running late to the pageant venue, Richard is sent o make the abrupt decision of Im not going stomach and potentially puts his family at risk.He bypasses the chained gateways and parking barriers in order to fit the means of the situation and arrive on time through this shortcut. He is decisive in leading his family to the objective and now willing to bend rules, though he would have been reluctant to do so previously. Through this we are able to see the change in Richards behaviour and actions, as he is able to quick assess the situation, be decisive and less uptight. Another significant change Richard demonstrates is the change in his priorities, where he begins as a selfish man with no regard for those around him including his family. He changes into a father wiling to sacrifice his presumption, for the sake of his daughters potential happiness. In the beginning scenes of the film, we are able to see Richards selfishness as he hastily listens to the familys voicemail machine recordings and dismisses all information irrelevant to himself. When talk on the phone about a business matter he tells those around him to remain tongueless for him.His only shows concern for himself. We are able to see that he doesnt tend to prioritise family in a high place his personal matters, and displays his selfishness through this action. However, as the film progresses he becomes moreselfless and willing to sacrifice his pride to beg for Olives chance to compet e in the pageant. As he gets down on his knees and begs You dont know what weve been through. for a chance, we see the vulnerability and selflessness in Richard which contrasts greatly with his character in the beginning scenes. He changes into a more selfless character, with the newfound sense of what his priorities truly are, as he puts the happiness of Olive before his own pride.The character of Richard Hoover in Little Miss Sunshine displays a significant change in philosophy, attitude, priorities and behaviour through the contrasting in character in the beginning and end of the film. He is introduced and developed into a dislikeable character due to his selfishness, close-mindedness, uptight and need to please societys expectations of people. However, he develops and changes into a selfless, accepting father with his family as a higher priority in his life. The happiness he receives and gives to those around him due to his change in perspectives and character show us the import ance of discontinuing a life centred around ourselves. He demonstrates the change one goes through in behaviour, thinking, and actions when able to prioritise others before oneself.