Don DeLillos White Noise :: Free Essay Writer

come in DeLillos White NoiseWHITE NOISE is probably Don DeLillos most popular novel, largely because most readers see it as DeLillos warmest and most human book. In this story, the ideas that seem to captivate DeLillo are fleshed out in sure life in a way that none of his other books quite achieves. Of course, there are a few stubborn souls (like me) who still feel THE NAMES, or one of his other books is better. But I conceive of everyone agrees, WHITE NOISE is a winner. It won DeLillo the National Book Award in 1985, and it also won a larger reading audience for a great American writer. DeLillo has said that Ernest Beckers THE DENIAL OF DEATH was a book that influenced him at the time he wrote WHITE NOISE. Theres certainly no denying that death, and the many things we do to avoid facing it, is a major focus of DeLillos novel. Beckers book, which won the Pulitzer Prize for General Nonfiction in 1974, has as its thesis the assertion that the idea of death, the fear of it, haunts th e human animal like nothing else it is a mainspring of human activity---activity designed largely to avoid the compulsion of death, to overcome it by denying in some way that it is the final destiny for man. Beckers point is that this is *the* driving force in the human psyche today...which I think is overstating the matter a bit...but it certainly is a reality that all of us face in some way, sooner or later. As I looked done Beckers book last month, I was surprised to discover that its actually an exposition of the work of Otto circle. Rank was the third of the three famous defectors from Freuds inner psychoanalytic set early this century (the others being Alder and Jung), and hes known in the literary world to a certain extent because of his intimate involvement with Anais Nin. Like Jung, Rank developed a psychology of mythology and religion...and, in particular, Ranks emphasis was The Hero motif. This is what Jung called the puer aeternus (or the female puella)---the eternal youth...who never ages...who never dies...to whom death is nothing. In psychology, this idea is linked almost with that of narcissism, which is considered prevalent in society today. Just look at all the things we do to avoid the appearance of aging Jack Gladney is, at best, an unlikely Hero, I think.

Price Fixing :: Business

Price fixing is defined as, an arrangement in which two firms coordinate their pricing decisions. (OSullivan & Sheffrin, 2003). The footing fixing case I chose was regarding dark-brown and Toland aesculapian Group. The company is a multi-specialty, for-profit San Francisco-based independent physicians association (Rauber, 2004). Brown and Toland Medical Group was charged by the FTC with violating federal antitrust laws by fixing prices and other term under which it would contract with insurance companies for preferred provider organization (PPO) enrollees. The FTC contends that the company had physicians agree on prices and terms they would enter contracts with heath plans or third-party payers. The company overly allegedly told doctors to terminate any pre-existing contracts. Then they asked others to join in their price-fixing transcription. This would raise prices for physician services in their home town San Francisco. The FTC proposed a assume agreement that bars Brown a nd Toland fromNegotiating with any payer on behalf of any physician. Dealing or refusing to deal with any payer based on price or other termsJointly determining price or other terms upon which any physician deals with payersAnother stipulation of the consent agreement is that Brown & Toland to notify the FTC at least 60 days before entering into any arrangement with physicians or contacting any payer, except for those arrangements under which Brown & Toland will be paid a capitated amount, and contains standard recordkeeping provisions to assist the FTC in monitoring the respondents compliance(www.

Monetary Policy During The Great Depression Essay -- Economics Economy

financial Policy During The Great Depression One of the most important aspects of the Great Depression that stands out in economists minds is the surge of bank panics and failures during the slacks onset (1930-1933). However, an institution created with the intention of hold backing such a string of disasters failed to fulfill its obligation as a lender of last resort. This is the Fed, and its failure to prevent the early bank panics of the Great Depression is a genuinely interesting economic issue. So why did the Fed fail to fulfill its duty? The resolve for the Feds actions (or lack thereof) was a combination of the strict elitist leadership in the Fed and the precedes of adaptive expectations on immature monetary policy. The Fed had however been created in 1913, and while there were previous experiences with bank panics (1907), the consequences were much less drastic, and so the elitists were unable to fore face the heavy blow to the money supply that would result fro m the failure of so many small banks. In 1907 the money stock fell by 5% due to bank panics the Fed had no radical that bank panics would strongly contribute to the 31% decrease in the money supply by 1933(Friedman 156). While it may seem obvious that this might overstep when 10,000 banks close, most of the banks that closed were non-members, and since these banks felt the opportunity cost of keeping reserves with the Fed was too great, the Fed returned the sentiment by denying them aid when they closed. Also, many of these banks were very small, and the Fed did not expect these small banks to have such a large effect on the money supply (Friedman). All this is supported by the writings of Milton Friedman, Charles W. Calomaris and Richard H. Timberlak... ...ey were its responsibility. According to Friedman, they saw panics as a result, and not a cause of the depression. The Fed did not know what its responsibilities were, and as a result failed to see the connection between the publics confidence, banks and the money supply. While the Feds monetary policies blew up in their face, it did present them with the undeniable need for squeeze insurance. Ultimately the Great Depression shocked the Fed into reality, and because of this future depressions will be averted. Works CitedCalomiris, Charles W. Runs on Banks and the Lessons of the Great Depression Regulation 22.1 4-7Friedman, Milton, and Schwartz, Anna. A Monetary History of the United States 1867-1960. Princeton , N.J. Princeton University Press. 1963Timberlake, Richard H. The Roots of the Great Depression. (Interview) Navigator. (2001).

Heart Essay -- essays research papers

Coronary Artery DiseaseHeart DiseaseHeart disease can take many forms. The form of burden disease I am focusing on is coronary disease. Different arteries supply different areas of the marrow squash with oxygenated source. If one or more of these arteries become contract or clogged as a result of coronary artery disease, or atherscelorosis the artery cannot fully supply the part of the subject matter it is responsible for. The heart is an effective pump only when good blood supply is maintained to all heart muscles. If an artery becomes so clogged that blood cannot flow done it, the result is chest pain which could progress to a heart attack, or myocardial infarction (MI). "Myocardial" is a medical term that means "having to do with the heart" or "heart muscle". "Infarct" is a medical term for tissue death. During a myocardial infarction, the portion of the heart that is supposed to let blood from the diseased artery dies. However, cardiologist s are trained to recognize symptoms like chest pain, shortness of breath, and fatigue of coronary artery disease in patients before the symptoms becomes severe. A cardiologist is often able to treat coronary disease before it causes an MI. http//myweb.com/contents/dmk_article396168Coronary Artery Disease Healthy arteries are flexible, strong, and elastic. Their inner layer is smooth and blood flows freely. As you get older, your arteries become thicker, less elastic, and deposits build in them. This leads to a general hardening of the arteries, which is also called atherosclerosis. Atherosclerosis or arteriosclerosis is the main cause of coronary artery disease. Atherosclerosis or arteriosclerosis is the gradual buildup of cholesterol inside the artery. When this happens in a coronary artery, the lacuna inside the artery where blood flows becomes narrow, making it difficult for blood to flow freely. The result is less blood flow through the artery and less blood supply to heart tissue. Symptoms can include chest pain, shortness of breath, and fatigue that can be mild, or abrupt and severe, such as a heart attack. http//www.heartpoint.comSymptoms of Coronary Disease More than 6 million Americans have symptoms due to coronary artery disease (CAD). As many as 1.5 million Americans provide have a heart attack this year. As a result, almost one-third will die. The most dramatic symptom of... ... LDL and total cholesterol levels.      Eat only small amounts of sweets.      Eat 1 to 2 servings of fish or seafood each week if you have coronary artery disease. People with coronary artery disease seem to benefit from eating fish and seafood.      Cook with garlic. Several studies have shown that garlic reduces LDL cholesterol and lowers blood pressure.      Eat concur amounts of nuts that are rich in monounsaturated fat, like hazelnuts, almonds, pecans, cashews, walnuts and macadamia nuts. These nuts have been shown to improve cholesterol levels. Avoid eating nuts by the handful. Instead, garnish food with one tablespoon of chopped nuts per person. What else can I do if I have coronary artery disease?Besides ever-changing your diet, you should talk to your doctor about an exercise program thats right for you. If you smoke, quit. If youre overweight, try to lose weight (changing your diet and exercising will help you lose weight). twaddle with your doctor about reducing other risk factors, such as high blood pressure or diabetes. Dr. Donnely Cody Family Practice Center

Pride and Prejudice :: essays research papers

This passage is an account of a conversation that goes on largely between Mrs Bennet and Mr Bingley, yet at the same time, it manages to reveal aspects of the other characters in the way that they react to this situation. In accomplishing this, the passage is a showcase for many an(prenominal) vague of the narrative techniques that Austen has employed consistently throughout the course of the novel.In this extract, like many other passages, characters that go off on tangents and have long monologues to bored audiences hardly have anything worth saying, and it is the short, sharp, personal introspections of other characters that truly provide faultless assessments of situations and people. As in this excerpt, the more Mrs Bennet talks, the more she reveals herself to be shallow and ignorant, as when she goes off into a long discourse about Lydia release her (which Mr Bingley does not particularly care about), finally trying to end with a pointed remark towards Mr Darcy "he has some friends, though, perhaps, not so many as he deserves", leaving the reader to cringe irony with the stupidity and ignorance that she seems so eager to flaunt.In fact, this is repeated throughout the entire novel, such that characters like Mrs Bennet, Lydia, and Mr Collins allow themselves to indulge in long, rambling monologues that no one is particularly interested in listening to, revealing themselves to be flat and superficial characters. Significantly, the characters that are developed, and have moral fibre, whilst idea a lot and having a lot of reflection, largely permit themselves to indulge in over verbosity in conversation, as Elizabeth shows in this extract, making observations on her mothers behaviour ("such unnecessary, such officious attention") and her own state of mind, yet she never actually voices out her thoughts to those present. This reticence is also reflected in Mr Darcy, who is in like manner disinclined towards exposing his views. This provi des a stark and glaring contrast between the various characters, and it is Austens way of reminding us gently throughout the novel that the one who expounds the most may not necessarily be the most knowledgeable.Austen allows characters such as Elizabeth, that are normally calm and rational, to indulge in exaggeration and melodramatics, before revealing a comic let down, an anti-climax of sorts. In this extract, Elizabeth works herself up into a frenzy, passionately decrying how that "their (Mr Darcy and Mr Bingley) society can afford no pleasure, that will atone for such miserableness as this" She then goes on to resolutely wish that she will "never see either one or the other again".

English Literature and Background Essay

MA (Previous) Semester I stem I wallpaper II Paper III Paper IV Paper V Semester II Paper I Paper II Paper III Paper IV Paper V Semester III Paper I Paper II Paper III Paper IV Paper V History, Structure and exposition of position I side lit up to the Early ordinal centuryI side belles-lettres up to the Early Seventeenth CenturyII English belles-lettres of the Seventeenth & 18th CenturyI English themes of the Seventeenth & Eighteenth CenturyII History, Structure and Description of English II English publications of the Nineteenth CenturyI English Literature of the Nineteenth CenturyII English Literature of the Twentieth CenturyI English Literature of the Twentieth CenturyII MA (Final) American LiteratureI Indian piece of music in EnglishI Postcolonial Literature English row Teaching Inter-Disciplinary (ID-I) Writing for Academic and Professional Purposes SeminarSemester IV Paper I American LiteratureII Paper II Indian Writing in EnglishII Paper III Specializations 1) Wo mens Writing 2) Indian Literatures in Translation 3) unexampled Classics in Translation one limitedization to be offered in each college Paper IV Project Work Paper V Inter-Disciplinary (ID-II) Literature and Film SeminarDepartment of English University College of Arts & Social Sciences Osmania University, Hyderabad MA (Previous) Semester I(Papers I to V) Semester I(Papers I to V) Paper I whole 1 History, Structure and Description of English-I a) Indo-European Family of Languages b) Descent of English superannuated English, plaza English and Modern English a) Language as a System of Communication b) Levels of Language Description Phonology and Morphology a) phonetic Description of Consonants b) Phonetic Description of Vowels a) Noun Phrase Structure (Determiners, pre and post modifiers, number, and gender) b) The Simple Sentence in English a) Verb Phrase Structure (Verb types, tense, aspect, concord phrasal verbs) b) Coordination and Subordination (Semantic Implications)Look to a greater extentexample of satire in huckleberry finnwhole 2 building block 3 building block 4 unit 5Paper II social unit 1English Literature up to the Early Seventeenth CenturyI Background Renaissance Reformation Development of British dramatic event University Wits rime Geoffrey Chaucer Edmund Spenser General Prologue to The Canterbury Tales Sonnets 34 (Lyke as a Ship) Sonnet 54 (Of the Worlds Theatre) Sonnet 68 (Most Glorious professional of Life) Everyman in His Humour The Duchess of Malfi The Spanish Tragedie Doctor Faustus unit of measurement 2 social unit 3 gambling Ben Jonson John Webster Drama Thomas Kyd Christopher Marlowe building block 42Department of English University College of Arts & Social Sciences Osmania University, Hyderabad social unit 5 Prose Francis Bacon Sir Philip SidneyEssays (Of Truth, Of Death, Of Revenge) An Apologie for PoetriePaper III unit 1 social unit 2English Literature up to the Early Seventeenth CenturyII Background Translation of the Bib le Utopia Tragedy Comedy Drama William Shakespeare Drama William Shakespeare verse John Donne George Herbert Poetry AndrewMarvell Richard Lovelace King Lear Henry IV Part I Twelfth Night The Tempest A Valediction, The canonization The Good-Morrow Virtue, Pulley, Collar To His Coy Mistress, Garden To Althea From Prison To Lucasta, Going Beyond the Seas unit 3 Unit 4Unit 5Paper IV Unit 1 Unit 2 Unit 3 Unit 4English Literature of the Seventeenth and Eighteenth CenturiesI Background Allegory Neo-Classicism Epic Rise of the English Novel Poetry John Milton Paradise Lost (Bks I & IX) Poetry John Dryden Absalom and Achitophel mack Flecknoe Fiction Daniel Defoe Robinson Crusoe Henry Fielding Joseph Andrews Prose John Dryden Essay of Dramatic Poesy (Up to Examen of The Silent adult female) Preface to Shakespeare (Up to the paragraph Samuel Johnson beginning So negligent was this great poet 3Unit 5Department of English University College of Arts & Social Sciences Osmania University, Hyder abadPaper V Unit 1 Unit 2 Unit 3English Literature of the Seventeenth and Eighteenth CenturiesII Background Pastoral Poetry Restoration Comedy Satire Sentimental Comedy Poetry Alexander Pope Poetry William Blake The Rape of the Lock (Canto I) An Essay on Criticism (Part I) Songs of Innocence (The dearest, Holy Thursday, The Chimney Sweeper) Songs of receive (The Tyger, Holy Thursday, The Chimney Sweeper, London, A Poison Tree) Elegy Written in a Country Churchyard The mood of the World The Rivals Sir Roger in Church The Aims of the Spectator Mr. Bickerstaff on Himself The Spectator ClubUnit 4Unit 5Thomas Gray Drama William Congreve R B Sheridan Prose Joseph Addison Richard Steele4Department of English University College of Arts & Social Sciences Osmania University, Hyderabad MA (Previous) Semester II(Papers I to V) Paper I Unit 1 History, Structure and Description of EnglishII a) Word Formation in English b) Change of Meaning a) Levels of Language Description Syntax b) Varieties of Language Dialect, Idiolect, Register, and Style a) Word melody in English b) Properties of Connected Speech Weak forms/Elision and Intonation a) Behaviourist and Cognitivist Approaches to Language Learning/Teaching Differences between First Language encyclopedism and Second Language Learning b) Role of English in India and the Objectives of Teaching English at the College Level a) Techniques of Teaching Prose, Poetry, Grammar, and Vocabulary b) Language TestingUnit 2Unit 3Unit 4Unit 5Paper II Unit 1 Unit 2English Literature of the Nineteenth CenturyI Background Romanticism Fancy and Imagination Gothic Historical Novel Poetry William Wordsworth S T Coleridge Poetry P B Shelley John Keats Intimations Ode, Tintern AbbeyRime of the Ancient Mariner Ode to the western Wind, To a Skylark Odes On a Grecian Urn, To Autumn, To a Nightingale Emma Wuthering highUnit 3Unit 4Fiction Jane Austen Emily Bront5Department of English University College of Arts & Social Sciences Osmania Universit y, Hyderabad Unit 5 Prose Charles Lamb William Hazlitt Dream Children, Old China The Indian Juggler, The FightPaper III Unit 1English Literature of the Nineteenth CenturyII Background Science and godliness Pre-Raphaelites Dramatic Monologue Realism and Naturalism Poetry Alfred Lord Tennyson Robert Browning Poetry Elizabeth Barrett Browning Ulysses, Lotos Eaters My Last Duchess, Andrea Del SartoUnit 2Unit 3G M Hopkins Matthew Arnold Unit 4 Fiction Charles Dickens Thomas Hardy Prose Matthew Arnold John RuskinSonnets from the Portuguese 21 (Say over Again ) 32 (The eldest time that ) 43 (How do I love thee ) Pied Beauty, Gods Grandeur, Windhover Dover Beach Hard Times Tess of the dUrbervilles The Study of Poetry Unto This Last (Section I)Unit 5Paper IV Unit 1 Unit 2English Literature of the Twentieth CenturyI Background Modernism Dada and Surrealism Symbolism Stream of Consciousness Poetry W B Yeats T S Eliot Easter 1916, Second approaching, Byzantium The Waste Land6Department of En glish University College of Arts & Social Sciences Osmania University, Hyderabad Unit 3 Fiction D H Lawrence Joseph Conrad Prose Virginia Woolf E M Forster Drama G B Shaw J M Synge Sons and Lovers Heart of Darkness A Room of Ones Own Art for Arts interest group (from Two Cheers for Democracy) Saint Joan Riders to the SeaUnit 4Unit 5Paper V Unit 1 Unit 2English Literature of the Twentieth CenturyII Background Postmodernism Impressionism Existentialism relocation Poetry Poetry Ted Hughes Phillip Larkin Seamus Heaney Fiction William Golding Graham Greene Drama Samuel Beckett Tom Stoppard Short bosh Roald catjang pea A S Byatt Thought Fox, Hawk Roosting Churchgoing, Toads Digging, Punishment Lord of the Flies The Power and the Glory Waiting for Godot Indian Ink Lamb to the Slaughter The Umbrella globe Sugar (from Sugar and Other Stories)Unit 3Unit 4Unit 57Department of English University College of Arts & Social Sciences Osmania University, Hyderabad Syllabus of M A (English) (With effect from 2009-10) MA (Final) Semester III(Papers I-V) Paper I Unit 1 American LiteratureI Background American Frontier American Renaissance American Transcendentalism American Puritanism Poetry Phyllis Wheatley Walt Whitman On Being Brought from Africa to America When Lilacs Last in the Door-yard bloomd, Out of the Cradle Endlessly Rocking, Crossing the Brooklyn Ferry I taste a liquor never brewed, She sweeps with many-colored brooms, After great pain a formal feeling comes The Scarlet Letter The Adventures of Huckleberry Finn The Hairy Ape Death of a Salesman The American Scholar Civil DisobedienceUnit 2Emily DickinsonUnit 3Fiction Nathaniel Hawthorne Mark Twain Drama Eugene ONeill Arthur Miller Prose Ralph Waldo Emerson Henry David ThoreauUnit 4Unit 58Department of English University College of Arts & Social Sciences Osmania University, Hyderabad Paper II Unit 1 Indian Writing in EnglishI Background Indian Nationalist Movement Use of English for political awakening Reform Mov ements Rise of the Indian Novel Poetry (Selections from Indian Poetry in English. Ed Makarand Paranjape. Macmillan, 1993) Sri Aurobindo I make a hundred lives The Golden Light Thought the Paraclete Toru Dutt Sita,Our Casuarina Tree Sarojini Naidu The Pardah Nashin, Ghanashyam Fiction Krupabai Satthianandhan Mulk Raj Anand Fiction Raja Rao R K Narayan Prose Rabindranath Tagore B R Ambedkar Kamala a Story of Hindu life Untouchable Kanthapura The Man-Eater of Malgudi Nationalism in India (from Nationalism) The Annihilation of Caste (Collected Works of B R Ambedkar, Vol III)Unit 2Unit 3Unit 4 Unit 5Paper III Unit 1 Unit 2Postcolonial Literatures Background Colonialism-Imperialism Postcolonialism Nationalism Diaspora Poetry Christopher Okigbo Edward Brathwaite Judith Wright Heavens Gate, Death lay in Ambush Didnt He Ramble, Calypso Eve to Her Daughters, Bullocky Things Fall Apart The Edible WomanUnit 3Fiction Chinua Achebe Margaret Atwood9Department of English University College of Arts & Social Sciences Osmania University, Hyderabad Unit 4 Drama Wole Soyinka Derek Walcott Prose V S Naipaul Ngugi wa Thiongo Kongis Harvest Dream on Monkey MountainUnit 5Indian Autobiographies (from Literary Occasions Essays) The Language of African Literature (from Decolonizing the Mind)Paper IV ENGLISH LANGUAGE TEACHING Unit I History of English Language Teaching in India Some important landmarks a) Critique of Macaulays Minute b) Landmarks of English Education in India after Independence Kunzru Committee, the three language formula and Kothari commission. c) Ramamurthy Commission Report d) Curriculum and its components Syllabus/ Paper figure materials development Major Approaches, Methods and Syllabi a. Traditional methods Use of the Grammar Translation method, Direct method, Reading method b. Structural Approach Audio-Lingual Method, Types of syllabi structuraloral-situational, notional-functional linguistic competence and communicative competence Error analysis and Remedial t eaching c. Communicative approach, Krashens Monitor Model (Natural method) task based syllabus d. Humanistic Approaches Community Language Learning, Suggestopaedia schoolroom Techniques a. Lecture mode classroom discussion Peer and pair work b. Role play Team teaching Teaching large classes. c. Teaching back up Use of the Blackboard, flip charts, , OHP, audio visual tools, Television, d. Traditional and digital Language Lab the Computer and the Internet. Teaching of Language skills a. The teaching of listening, speaking, reading, writing and related written report skills b. Teaching of literature c. Stylistic approach to the teaching of literature (norm, deviation, and foregrounding) d. Teaching of language through literature. 10Unit IIUnit IIIUnit IVDepartment of English University College of Arts & Social Sciences Osmania University, Hyderabad Unit V Testing and Evaluation a. Importance of Testing, traditional testing methods Different types of tests b. Group word of honor (GD ) c. Interview d. Course EvaluationPaper V Inter Disciplinary ID-I Writing for Academic and Professional Purposes Unit 1 Language CompetenceA. Communicative Grammar Nouns, articles, prepositional phrases, tenses subject verb agreement, modal verbs,difference between spoken & written language B. Sentence structure, kinds of sentences-statements, interrogatives, question tags passive constructions, reported speech use of conditionals, compound & abstruse sentences C. Academic Reading read to write- focus on the gist, idiom, rhetoric, style and genre specific features in different texts intensive & critical reading, note making Unit 2 Organization of writing A. Guided writing, expansion, use of connectives, sequencing, writing a paragraph free writing, mind mapping. Paraphrasing, summarizing, writing an abstract Writing letters, resume and email ( e-mail etiquette)B. C.Unit 3 Academic Writing A. B. C. proposals, SOPs ( statement of purpose) structure of a report, report writing W riting an essay (descriptive, argumentative and scientific)Unit 4 Professional Writing A. Inter office memos, professional reports( business, survey, minutes of a meeting) B. Editing, writing a review, creative writing (Ad writing, slogan writing and writing headlines). C. Technical writing product and process writing, writing a user manual SEMINAR PRESENTATION11Department of English University College of Arts & Social Sciences Osmania University, Hyderabad MA (Final) Semester IV(Papers I-V) Paper I Unit 1 Unit 2 American LiteratureII Background American Dream Multiculturalism Lost contemporaries American Comedy Poetry Robert Frost Wallace Stevens Robert Lowell Unit 3 Fiction Ernest Hemingway Saul Bellow Drama Lorraine Hansberry Neil Simon Short Fiction Henry James William Faulkner Issac Asimov West Running Brook, Home Burial Sunday Morning The Emperor of Ice-Cream For the Union Dead At a Bible House The Old Man and the Sea Seize the Day Raisin in the Sun Sunshine Boys The Middle Y ears Go Down Moses The Bicentennial ManUnit 4Unit 512Department of English University College of Arts & Social Sciences Osmania University, Hyderabad Paper II Unit 1 Indian Writing in EnglishII Background Decolonization Counter DisPapers Partition Literature Myth and Literature Poetry (Selections from Indian Poetry in English. Ed Makarand Paranjape. Macmillan, 1993) Nissim Ezekiel Kamala rock rabbit A K Ramanujan Unit 3 Fiction Salman Rushdie Shashi Deshpande Drama Girish Karnad Mahesh Dattani Short Fiction Bharati Mukherjee Enterprise Poet, Lover, Birdwatcher An Introduction The Old Playhouse A River, Love Poem for a Wife-IUnit 2Midnights Children The Binding Vine Hayavadana Final Solutions A Wifes Story, Management of Grief (both from The Middleman and Other Stories, 1989) The Accompanist A attached Son (both from Games at Twilight, 1978)Unit 4Unit 5Anita Desai13Department of English University College of Arts & Social Sciences Osmania University, Hyderabad Paper III (Specializa tions) A) Womens Writing B) Indian Literatures in Translation C) Modern Classics in Translation Paper III A) Womens Writing Unit 1 Background The Woman wonder New Woman Womens Liberation Movement Feminism Re-reading the Canon Prose Mary WollstonecraftUnit 2Vindication of the Rights of Women (Introduction and Chapter 2) The Second Sex (Essay on Biology)Simon de Beauvour Unit 3 Poetry Elizabeth Barret Browing Sylvia Plath Margaret Atwood Grace Nichols Anne Stevenson Fiction Virginia Woolf Nadine Gordimer Drama Carly Churchill Alima Ata AidooA Curse for a Nation Lady Lazarus Circle Mud Poems Making Poetry, The timbre is too Blunt an InstrumentUnit 4Mrs Dalloway July PeopleUnit 5Top Girls AnowaPaper III (B) INDIAN LITERATURES IN TRANSLATION Unit 1 i) ii) Background Types of Natya (Nataka, Prakarana, and Prahasana) and Theory of Rasa and Kavya Indian Concept of Translation (from Translation as Discovery by Sujit Mukherjee, Chapter 2 & 3) Scope of comparative Literature (Comparative L iterature in India A Perspective by Bijay Kumar Das from Comparative Indian Literature ed. Rao & Dhawan) 14iii)Department of English University College of Arts & Social Sciences Osmania University, Hyderabad iv) Dalit esthetics (Dalit Literature and Aesthetics from Towards an Aesthetics of Dalit Literature by Sharavan Kumar Limbale) Poetry Sangam Poety from Poems of Love and War Trans by AK. Ramanujan, Akam Poems Kurinci (page 15), Neytal (page 41),Palai(page 53), Mullai (page 81), Marutam (page 97), Puram Poems King Killi in Combat (page 123) Gurram Joshua I was one of them, The flitter Messenger (From Twentieth Century Telugu Poetry. An Anthology ed. By Velcheru Narayan Rao, OUP 2002) Jibananda Das Banalata Sen, The Naked Solitary Hand (From Signatures ed by Satchidanandan, Sahitya Academi, New Delhi) Drama KalidasUnit 2 i)ii)iii)Unit 3 i)Abhgnana Shakuntalam from The Plays of Kalidasa by Barbara Stoller Miller, Ed Columbia University Press, 1984 Silence the Court is in Sess ion (OUP)ii) Unit 4 i)Vijay Tendulkar Fiction PremchandGodan a novel of peasant India Tans by Jai Ratan and P. Lal Bombay Jaico, 1979ii)U.R Anantha Murthy Smakara A Rite of Dead Man Trans by A.K. Ramanujan (OUP) Short FictionUnit 5 i) mobtales Bopoluchi (A Punjabi Folk Tale), Why the Fish Laughed (A Kashmiri Folk Tale), Folktales from India selected and ed. By A.K. Ramanujan, Penguin handwritings India, 1994. Ismat Chugtai Chauti Ka Jowra fromInner Courtyard. Ed Lakshmi Holmstrom, Rupa, 2002. Mahasweta Devi Shishu from Womens Writing, Vol II Ed by Tharu & Lalitha, OUP, 1991.ii)iii)15Department of English University College of Arts & Social Sciences Osmania University, Hyderabad Paper III (C) Modern Classics in Translation Unit 1 Background Enlightenment Bourgeois Experience Epic Theatre Magic Realism. Poetry Charles Baudelaire The Sick muse, Even She was called Bautrice By Many Who knew Not Wherefore, The Remorse of the Dead Pablo Neruda What Spain was Like, The Heavenly Poet s, Opium in the East Joseph Brodsky Odysseus to Telemachus, Nune Dimmittis, Nature Morte Unit 3 Fiction Gustav Flaubert Milan Kundera Drama Anton Chekhov Betrolt BrechtUnite 2Madame Bovary Book of Laughter ForgettingUnit 4The Cherry Orchard Mother CourageUnit 5Short Fiction Franz Kafka Gabriel Garcia Marquez PROJECT WORKMetamorphosis No one Writes to the ColonelPAPER IVPaper V Inter-Disciplinary (ID-II) Literature and Film Unit1 Background a)Elements of a narrative Theme, Plot, Structure, Setting, Character, Point of View b) Narrative devices genres, montage, film noir, flashback, special effects Unit 2 Drama and Film a) George Bernard Shaw Pygmalion (1913) b) George Cukor (Director) My Fair Lady (1964) Unit 3 Novel and Film a) EM Forster A Passage to India (1924) b) David joust (Director) A Passage to India (1984). Unit 4 Short Fiction and Film a) Ruskin Bond The Blue Umbrella b) Vishal Bhardwaj (Director) The Blue Umbrella (2007)16Department of English University College of Arts & Social Sciences Osmania University, HyderabadSuggested Reading Beja, Morris. Film & Literature, an introduction, Longman, 1979. Bluestone, George. Novels into film, Johns Hopkins Press, 1957. Boyum, Joy Gould. Double Exposure Fiction into Film, Seagull Books, 1989. Corrigan, Timothy, ed Film and Literature An Introduction and Reader. Prentice Hall, 1999. Das Gupta, Chidananda. Talking about films. Orient Longman, 1981 Deborah Cartmell and Imelda Whelehan, eds. Adaptations from text to screen, screen to text. Routledge, 1999. Elliott, Kamilla. Rethinking the novel/film debate. CUP, 2003. Literature Film Quarterly. McFarlane, Brian. Novel to film an introduction to the theory of adaptation. OUP, 1996. Ray, Satyajit. Our Films, Their Films. Orient Longman, 1976. Reberge, Gaston. The egress of Cinema, Seagull Books, 1987. Stam, Robert and Alessandra Raengo, eds. A Companion to literature and film. Blackwell Pub., 2004.SEMINAR PRESENTATION

Leadership Style Paper Essay

A leader is one who uses inter personalized skills to influence others to accomplish a specific refinement. A manager, leader or supervisor is most of the duration used interchangeably but they are all different. The function of a good leader is to achieve a consensus within the group to also will structure and to empower each team member to achieve their goals and to achieve them successfully (Sullivan & Decker, 2005). Leadership according to the reading can be formal or informal. Informal leadinghip is demonstrated by staff that does non grant an appointed management position informal leadinghip solely depends upon someones knowledge or on the job training. Formal leadership is someone who is appointment as the manager or supervisor, and this leadership is also based upon personal skills set but maybe reinforced by organizational authority and position (Sullivan & Decker, 2005).To be a successful leader one must be skilled in empowering others to do well and be successful. A successful leader demonstrates effective communication skills, problem solving skills, and decision making skills. A good leader clearly define their purpose and mission, a good leader most often understand people and their take good leaders also recognizes people differences and use this knowledge in their interaction with each individual. A good leader most importantly must be open to inspire others to commit to their goals and also inspire success (Sullivan & Decker, 2005). Considering the reading, President Barack Obama demonstrates great leadership characteristics. President Barack Obama is what you call an authentic leader, authentic leaders is one that is understands the struggles of the front-line staff, and he is compassionate those people and as well as the American People that depend on him and his leadership team to make major decisions for our country.President Barack Obama not only is compassionateabout the people that he directly work with on a daily basis to run t he country, he make the citizens of the unite States feel that he cares from his actions. The change that has occurred since he has been in office has impacted most Americans in some aspect of life, whether the American is considered upper, middle, or lower path consumers. President Obama not only displays authentic leadership skill, but he also displays some characteristics of share leadership, he is aware that it takes m any(prenominal) great leaders together collaborating to achieve goals or get the job done. He understands that change doesnt happen overnight and in order to achieve a goal one must maintain consistency and drive. President Barack Obama also displays characteristics of a serving leadership, upon being elected as the President of the United States his desire has been to suffice the people of the United States of America.The President has displayed this type of leadership since the beginning of his career as President he has always prioritized the needs of the pe ople which he serves, in an effort to maintain a healthier and economically successful Nation. Reviewing the result of the Leadership and Team Self-Management assessment, I scored 51 which displayed excellent leadership skills. Considering the results of the assessment in comparison to The President leaderships is accurate, based upon the assessment the results displayed that I have excellent leadership skills. The leadership roles that President Obama displays that i personally dont have would be the shared leadership trait, in some situations I would rather do the job alone instead of asking for help from others, not authentically considering that several helpful opinions is better than one opinion on any given day. I dont consider myself having any traits or any leadership strengths that will supersede ones of President Barack Obama he is a great leader and is very compassionate about the rich as well as the poor in America and this reason alone set his leadership skills apart f rom the previous President.President Barack Obama has shown several things since he has been in office he is an all-around great leader and family man. He is a leader within his family as well as to the United States of America from his humble spirit to his gritty spirit of getting things done and attempting to make a impacting change for the people of the United States of America. In conclusion, a great leader is someone who cares about the needs of the group as well as the needs of the people that they serve. A greatleader empowers, gives structure, and understand that everyone is different and not everyone can be managed the same. book of factsSullivan, E. J., & Decker, P. J. (2005). Effective Leadership and Management in Nursing (6th ed.). Upper Saddle River, NJ Pearson.

Human nature Essay

Arthur Millers The Crucible is a classic work that weaves intolerance, religion, delirium and vested interests to paint one of the serious human pitfalls in history. At the tone of the Crucible is conflict fueled by personal interests meaning, evil is more difficult to handle if it manifest itself in groups of people, provided that these groups ar formed because of a few peoples vested interests. The Crucible shows this clearly, which makes it a relevant work of literature today even if it made its debut more than fifty days ago.After all, the problems we ar facing today atomic number 18, in their most basic forms, the same fight for resources, struggle for survival, battle for honor. The story begins when the daughter of the local sermonizer Reverend Parris, Betty has fallen ill. Parris has seen his daughter dancing in the woods with his niece, Abigail Williams, and his slave, Tituba, and a group of girls. He thinks that the girls must have been dabbling in witchcraft. Par ris is worried about his character in the community capital of Oregon be a Puritanical village, with its strict observance of rules and religion.Parris wants to make sure that his theme stays intact, his name clean. There are those who are interested with his position being the reverend. He wonders his niece if he has nothing to worry about, Abigail denies the charges. Parris asks her if her name has been soiled, since there are rumors going around that Elizabeth observe would not sit close next to a soiled woman, and that Elizabeth has stopped attending Church religiously. And then no one precious to hire her. Abigail comes grit at him telling him that he thinks she is a burden because of the upkeep of having her.Abigail actually calls the girls and tells them not to admit anything when butt watch comes in and talks to her. Apparently, they have had an affair a year ago when she worked for him, that is why his wife Elizabeth fired her. Abigail still wants John, but he does not want her anymore, and is concerned with his public reputation. Betty wakes up and begins screaming, and talks of her being bewitched ensues. Parris has called in Reverend Hale, a supposed expert on witchcraft, to look at his daughter, and investigate what is going on.Hale suspects something is amiss with Abigails actions, and calls on Tituba who confesses to communicating with the devil. Abigail joins Tituba, and Betty withal joins them in their accusing certain people of witchcraft. After a week, Elizabeth talks to her husband and asks him to rat Abigail as a fraud but John does not want to have anything to do with the whole issue. Elizabeth is hurt, thinks that John still has feelings for Abigail. They fight over Johns infidelity. Their maid Mary comes radical and informs them that Elizabeth has been named as a witch.They continue fighting until some villagers drop by and say that their wives have been arrested, and shortly after officers come and arrest Elizabeth. John is shocked and pressures Mary to expose Abigail and the other girls as frauds. Proctor takes Mary to court so she could testify against the girls, the judge Danforth tells him that Elizabeth is pregnant and will be spared for some time. Proctor insists, and Mary tells the court that the girls are lying. The girls are called in and instead accuse Mary of bewitching them.Proctor then confesses he had an affair with Abigail and that she wants to get back at them, wanted to get rid of his wife. To test this claim, Danforth calls Elizabeth, but instead she lies to save her husbands reputation. Danforth calls Proctor a liar, and Mary breaks down and accuses Proctor of being a witch. Proctor is consumed by rage and the court has him arrested. Hale sees all of these and quits. The season change, autumn has arrived. Abigail took Parris money and ran away. Neighboring towns are in fermentation because of the witch trials in Salem.Danforth is anxious over these developments. Hale works with th e accused witches and tries to convince them to yield and confess to save their lives. They refuse. Danforth talks to Elizabeth to ask John to confess. John tells her that he is not holding out because of religion, rather he wanted the men responsible to feel guilty because they know he is innocent. After a while he agrees to the confession, but he would not name other people as witches and tears up the confession. John is sent to the gallows with others.Hale and Parris ask Elizabeth to talk to John again, but Elizabeth refuses because her husband is finally standing up for goodness. The protagonist is John Proctor, the main character who undergoes a character change and wins the reward and sympathy of viewers. He starts off as a worldly man who is consumed by his lust which led him to have an affair with Abigail, and then even subtile about her lies he refuses to do anything because he is concerned about his name. Yet, he attempts to do something about it, by badgering Mary, with out revealing his secret, his affair.When that does not work, he makes cognise his affair to convince the court that Abigail and the girl are lying, but Elizabeth lies for him. He was a weak character, he even considered signing a confession on the button to make it alive, but his transformation is complete when he would not falsely name others as witches. He reaches his point and realizes that he has lost his public reputation and all he has left is his conscience. The other character which went through a huge change is Hale, who begins as someone who feels important because he believes he specializes in a subject witchcraft.But even when he started as haughty and acted as though he could determine the fate of others by determining if they are witches or not, he later sees the truth and the injustice of it all, sees through the hysteria. But he loses his sense of power, and instead advises the accused to surrender and confess even if the allegations are not true, just so their l ives will be spared. He then becomes not a scion of light and strength, but an agent embodying submission, by giving importance to survival over than upholding and fighting for what is right and just.The other interesting character is Abigail, the young woman who plays villain in this story. She has a low status in Salem village being unmarried and orphan, and she uses the opportunity to get back not just now at Elizabeth to win over John Proctor, but also at the privileged people in society. Thus she leads the girls to getting back at the judgment society has passed over them. Lastly, Proctors wife, Elizabeth, showed resilience and have sex for the protagonist. In a way, her love for him helped in transforming him.She was hurt with his infidelity, but she still thought of him and how important his name and reputation over her own judgments. In the end, she silent that John finally found goodness, one that is more true than the public reputation he so wanted to protect. All thes e events came about because of the characters in Salem the village was puritanical, and quick to point the finger to wash themselves of suspicions. Abigail dabbled in witchcraft because she wanted Elizabeth dead and John for herself.John did not want to expose the truth because doing so would expose his secret affair and ruin his reputation as well. Even when there was no real reason for the deaths, it came to be because of the hysteria that Abigail whipped, her and the girls accusations of witchcraft. And because the people in village did not believe in tolerance, they wanted to see people get punished. But beneath these reasons lie deeper motivations. The people in Salem were not really spiritual they may claim to be religious in the sense of following the rites of their religions strictly, of merging rule and religion as one.But in terms of the values taught, they were selfish and wanted only what would benefit the, what is in their interest. In the end, their actions were moti vated by something rational they wanted revenge, they wanted survival, they wanted resources. And this is human nature. The Crucible shows us what human nature is capable of going into unchecked, and must serve as reminder that we are not only creatures of survival, but that there is hope we could rise above it and stand for what is good and just.

Marine Iguana

The marine common common iguana, scientifically known as Amblyrhynchus cristatus, is the only lizard in the world that takes to the sea. Markedly different in appearance, size, and physical attributes, than its land-living cousin. As one of the many varieties of iguana that Darwin observed in the Galapagos Islands, the marine iguana demonstrates an evolutionary answer to a particular set of environmental challenges and has offered marine and land biologists alike the opportunity to study one of the true cross-over species.The discovery of this iguana variant was part, clearly, of the establish that led so many scientists to immediately see the logic and accuracy of what Darwin had discovered. Understanding the marine iguanas habitat, diet, behavioral patterns, survival techniques, and wit is the purpose of this examination. It is intended to gain a broad understanding of how the marine iguana lives, breeds, and survives.First discovered by Charles Darwin, aboard the Beagle, whi le touring the Galapagos Islands, the marine iguana, or Amblyrhynchus cristatus became one of the most remarkable finds of that journey. The marine iguana is distinguished from opposite iguanas by their short, blunt snouts and slightly laterally compressed tail that expeditiously moves this lizard along the surface or beneath the water, (Amblyrhynchus cristatus, Marine Iguana MarineBio.org. Retrieved Monday, April 9, 2007, from http//marinebio.org/species.asp?id=165.)The marine iguana is of a similar length to the full-grown land iguanas (reaching both to cardinal feet from nose to tail) and tin canister weigh up to eight pounds. The color of the marine iguana is quite closely matched to the black volcanic rocks in which it lives. plot of ground there are no natural predators of the marine iguana on land, thus making the evolutionary argument for the coloring of the creature to be undeniable for camouflage, there are very specific benefits primarily macrocosm that of heat submergence. In the water, however, predators abound.The marine iguana, living both on land and in the ocean, and creation a cold-blooded creature, requires an ad stillment time when going from hot to cold and heat-absorbing coloring, such as the dark black dominant color on the marine iguana helps to reduce that shift in temperatures and helps to return the iguana to normal speed of functioning faster. The marine iguana, like all reptiles, does not hold the ability to thermoregulate which also accounts for the dark coloring as a necessary boost in the absorption of heat from the sun.This ability is authoritatively critical to the marine iguanas pursuit of intellectual nourishment. All reptiles will physically slow down to a near halt the colder they get. Therefore, in order to prevent an absolute cessation of movement during a dive, the marine iguana must raise its body temperature to combat the nearly 10degree-Celsius loss that comes from an average dive. In fact, heat is a very significant part of the marine iguanas life. They must warm themselves to dive, but they also must maintain a consistent temperature or risk getting too hot. (Rothman, p1). The marine iguanas adaptations also include a nasal gland that excretes the excess salt taken in while in the ocean. All of these factors, and more, contribute to making the marine iguana a most fascinating creature.The habitat of the marine iguana is not just limited to the Galapagos Islands but that is the only place it is naturally found (there are many marine iguana exhibits in zoos. The Galapagos Islands are generally characterized by a variety of both high and low and scrub or cling-vegetation. Each island is unique in its combination of vegetation and animal life. The marine iguana does not appear on all of the Galapagos islands, but, as has been previously stated, it is only found there which shows that it, as a unique creature, came to be what it is as a extend of living in its particular habitat. Interestingly, there are also variations in average size depending upon which island you find the marine iguana upon.Those found on Isabela and Ferdinandina are the largest and the smallest are found on the island of Genovesa. How the marine iguana found its counsel to the Galapagos islands (and the marine iguana is the only iguana species on the islands) is unknown. But, the prevailing theories center on the idea that the iguanas crossed on a land-bridge that sank long ago, or that they were transported from the mainland of Argentina or elsewhere in South America.Regardless, because of their distance from their origins, their unique environment that other iguanas had not been exposed to, and the relative lack of traditional iguana food (which is, actually, just about anything) but on these islands, the iguanas were either too slow to stimulate prey, or the natural vegetation was simply not nutritious enough for their needs. So, faced with this, the iguanas adapted to their enviro nment and found that alga, one of the worlds most nutrient-rich foods, was a interrupt and more consistent source of food than any other.There are thousands of insect varieties that other lizard species feed upon on the islands, but for the marine iguana, it is the algae growing on the rocks under the ocean surface that provides their food. Getting the algae does not require a great deal of hunting or foraging. As algae is exceptionally abundant. Because of this, the marine iguana has an average dive depth of up to 15 meters (with most only needing to be in the 1.5-5 meter range) and can remain under water for three to five minutes (with a notable few observed dives of up to 30 min), (marinebio.org).The day of the marine iguana is spent doing predictable reptile behavior sunning to absorb heat in order to have a more successful dive for food, diving for food, and, reproducing. The comeback cycle for the marine iguana begins in December and goes through March. The nesting season fo llows immediately after breeding, which takes place in the January to April time frame. Breeding begins when females hit three to five-years of age and when the males are within the 6 to 8 year range.As is the case with only a few reptiles, the male marine iguanas have nothing to do with the guarding of the eggs. But, the females will do so for up to a week (Rubenstein & Wikelski, Seasonal Changes in Food Quality A proximate cue for procreative timing in marine iguanas, 3013). After that period, they leave the eggs on their own to incubate under two to four feet of sand. Hatchlings weigh an average of 55 grams and are geared for survival from the moment they emerge from the shell.The challenges to the survival of the marine iguana are many, but they are no more so than those set about every other species of plant and animal on the islands or, indeed, anywhere else in the world. Pollution, climate change, environmental shifts (such as El Nino), and human being encroachment all di ctation a part in determining the long-term survival of the marine iguana. Fortunately, though, for this species at least there is relatively little industrialization or human colonization of the Galapagos.This results in much lower amounts of land and ecosystem loss. But, as is the case for any creature that cant make its own food, the marine iguanas challenge is to eat enough to survive each day. As long as ocean pollution does not find a way to kill off the algae, the marine iguana will continue to thrive in the Galapagos.The marine iguana is, indeed, a unique and special animal. Referred to derogatorily as being ugly, the marine iguana is uniquely suited (adapted) to its environment through a series of evolutionary shifts that took it away from the land iguana to one that can swim under water, expel salt through a nasal gland, and gets nearly all of its food underwater. These creatures eat primarily algae found on the rocks and reefs below the ocean surface and, in order to make these dives to get that food, must raise their core temperature to as to have quick reflexes even as their body temperature is going down.Found on many of the Galapagos islands, the marine iguana even shows variations in body size from island to island. Breeding takes place in the summer months (of the Southern Hemisphere) and nesting follows shortly. The marine iguana provides a look into the deep biological past (one can see the dinosaurs in the background) for its appearance which is designed to assist with the absorption of heat. While the marine iguana is not currently under environmental threat, but can be greatly affected by a armament of events both locally and globally.ReferencesAmblyrhynchus cristatus, Marine Iguana MarineBio.org. Online. Internet. Avail. http//marinebio.org/species.asp?id=165. Info acc 8 March, 2007.Rothman, Robert. Marine Iguana. RIT.edu. Online. Internet. Avail http//www.rit.edu/rhrsbi/GalapagosPages/MarineIguana.html. Access 8 March, 2007.Rubenstei n, Dustin R. and Wikelksi, Martin. Seasonal changes in food quality a proximate cue for reproductive timing in marine iguanas. Ecology 84.11 (Nov 2003) p3013.

Frostbite Chapter 2

TWODIMITRI MADE ONE PHONE CALL, and a evaluate SWAT team showed up.It took a couple of hours, though, and every minute spent waiting felt like a year. I fin wholey couldnt request it any longer and returned to the car. Dimitri examined the domicil further and then came to sit with me. Neither of us verbalize a word while we waited. A slide show of the grisly sights interior the house kept playing in my mind. I felt scared and al unity and wished he would hold me or comfort me in some way.Immediately, I scolded myself for extremitying that. I reminded myself for the thousandth time that he was my instructor and had no business holding me, no matter what the situation was. Besides, I wanted to be strong. I didnt deficiency to go running to some guy every time things got tough.When the first group of guardians showed up, Dimitri opened the car door and glanced over at me. You should see how this is done.I didnt want to see any more of that house, honestly, just I followed any way. These guardians were strangers to me, moreover Dimitri knew them. He always seemed to know everybody. This group was surprised to keep an eye on a novice on the scene, and none of them protested my presence.I walked behind them as they examined the house. None of them touched anything, notwithstanding they knelt by the bodies and studied the bloodstains and broken windows. Apparently, the Strigoi had entered the house through more than just the front door and back patio.The guardians spoke in brusque tones, displaying none of the disgust and fear I felt. They were like machines. genius of them, the only woman in the group, crouched beside Arthur Schoenberg. I was intrigued since female guardians were so rare. Id heard Dimitri call her Tamara, and she looked intimately(predicate) twenty-five. Her black hair just barely touched her shoulders, which was common land for guardian women.Sadness flickered in her gray eyes as she studied the d.o.a. guardians face. Oh, Arthur, she sighed. Like Dimitri, she managed to convey a hundred things in just a couple words. Never thought Id see this day. He was my mentor. With another sigh, Tamara rose.Her face had become all businesslike once more, as though the guy whod dexterous her wasnt lying in that respect in front of her. I couldnt believe it. He was her mentor. How could she keep that kind of control? For half a heartbeat, I imagined seeing Dimitri dead on the tier instead. No. No way could I pitch liveed calm in her place. I would have gone on a rampage. I would have screamed and kicked things. I would have hit anyone who tried to tell me things would be pass.Fortunately, I didnt believe anyone could actually take down Dimitri. Id seen him kill a Strigoi without disruption a sweat. He was invincible. A badass. A god.Of course, Arthur Schoenberg had been too.How could they do that? I blurted out. Six sets of eyes turned to me. I expected a chastising look from Dimitri for my outburst, but he merely appeared curious. How could they kill him?Tamara gave a small shrug, her face still composed. The same way they kill everyone else. Hes mortal, just like the rest of us.Yeah, but hes you know, Arthur Schoenberg.You tell us, Rose, said Dimitri. Youve seen the house. Tell us how they did it.As they all watched me, I suddenly realized I might be undergoing a test after all today. I thought about what Id observed and heard. I swallowed, trying to figure out how the impossible could be possible.There were 4 points of entry, which means at least four Strigoi. There were seven Moroi The family who lived here had been entertaining some other people, making the slay that much larger. Three of the victims had been children. and three guardians. Too many kills. Four Strigoi couldnt have taken down that many. Six probably could if they went for the guardians first and caught them by surprise. The family would have been too panicked to fight back.And how did they catch the guardians by surpr ise? Dimitri prompted.I hesitated. Guardians, as a general rule, didnt get caught by surprise. Because the wards were broken. In a household without wards, thered probably be a guardian walking the yard at night. but they wouldnt have done that here.I waited for the next obvious question about how the wards had been broken. But Dimitri didnt ask it. There was no need. We all knew. Wed all seen the stake. Again, a shaking ran down my spine. Humans working with Strigoia large group of Strigoi.Dimitri patently nodded as a sign of approval, and the group continued their survey. When we r all(prenominal)ed a bathroom, I started to avert my gaze. Id already seen this room with Dimitri earlier and had no wish to repeat the experience. There was a dead man in there, and his dried blood stood out in naked contrast against the white tile. Also, since this room was more interior, it wasnt as cold as the area by the open patio. No preservation. The body didnt smell bad yet, exactly, but it didnt smell right, either.But as I started to turn out-of-door, I caught a glimpse of something patrician redmore brown, reallyon the mirror. I hadnt noticed it before because the rest of the scene had held all of my attention. There was writing on the mirror, done in blood.Poor, poor Badicas. So few left. One royal family nearly gone. Others to follow.Tamara snorted in disgust and turned away from the mirror, studying other details of the bathroom. As we walked out, though, those words repeated in my head. One royal family nearly gone. Others to follow.The Badicas were one of the smaller royal clans, it was true. But it was knockoutly like those who had been killed here were the last of them. There were probably almost two hundred Badicas left. That wasnt as many as a family like, say, the Ivashkovs. That particular royal family was huge and widespread. There were, however, a push-down store more Badicas than there were some other royals.Like the Dragomirs.Lissa was the only one left.If the Strigoi wanted to snuff out royal lines, there was no better chance than to go after her. Moroi blood empowered Strigoi, so I understood their desire for that. I supposed specifically targeting royals was simply part of their cruel and sadistic nature. It was ironic that Strigoi would want to tear apart Moroi society, since many of them had once been a part of it.The mirror and its warning consumed me for the rest of our stay at the house, and I found my fear and shock transforming into anger. How could they do this? How could any creature be so twisted and evil that theyd do this to a familythat theyd want to wipe out an entire bloodline? How could any creature do this when theyd once been like me and Lissa?And mobiliseing of Lissathinking of Strigoi wanting to wipe out her family toostirred up a dark rage within me. The intensity of that emotion nearly knocked me over. It was something black and miasmic, swelling and roiling. A storm cloud ready to burst. I sudden ly wanted to tear up every Strigoi I could get my hands on.When I finally got into the car to ride back to St. Vladimirs with Dimitri, I slammed the door so hard that it was a wonder it didnt fall off.He glanced at me in surprise. Whats wrong?Are you serious? I exclaimed, incredulous. How can you ask that? You were there. You saw that.I did, he agreed. But Im not taking it out on the car.I fastened my seat belt and glowered. I hate them. I hate them all I wish Id been there. I would have ripped their throats outI was nearly shouting. Dimitri stared at me, face calm, but he was clearly astonished at my outburst.You really think thats true? he asked me. You think you could have done better than Art Schoenberg after seeing what the Strigoi did in there? After seeing what Natalie did to you?I faltered. Id gnarled briefly with Lissas cousin, Natalie, when she became a Strigoi, just before Dimitri had shown up to save the day. Even as a new Strigoiweak and uncoordinatedshed literally thr own me around the room.I closed in(p) my eyes and took a deep breath. Suddenly, I felt stupid. Id seen what Strigoi could do. Me running in impetuously and trying to save the day would have only resulted in a quick death. I was developing into a tough guardian, but I still had a lot to learnand one seventeen-year-old girl couldnt have stood against six Strigoi.I opened my eyes. Im sorry, I said, gaining control of myself. The rage that had exploded inside me diffused. I didnt know where it had come from. I had a short temper and often acted impulsively, but this had been intense and ugly even for me. Weird.Its okay, said Dimitri. He reached over and placed his hand on mine for a few moments. Then he take away it and started the car. Its been a long day. For all of us.When we got back to St. Vladimirs Academy around midnight, everyone knew about the massacre. The vampiric school day had just ended, and I hadnt slept in more than twenty-four hours. I was bleary-eyed and sluggish, an d Dimitri ordered me to immediately go back to my dorm room and get some sleep. He, of course, looked alert and ready to take on anything. Sometimes I really wasnt sure if he slept at all. He headed off to consult with other guardians about the attack, and I promised him Id go straight to bed. Instead, I turned toward the depository library once he was out of sight. I needed to see Lissa, and the bond told me that was where she was. It was pitch-black as I walked along the stone walkway that crossed the distance from my dorm to the secondary schools main building. Snow completely covered the grass, but the sidewalk had been meticulously cleared of all ice and snow. It reminded me of the poor Badicas neglected home.The commonness building was large and gothic- looking, more suited to a medieval movie set than a school. Inside, that air of mystery and ancient history continued to circularise the building elaborate stone walls and antique paintings warring with computers and fluores cent lights. Modern technology had a foothold here, but it would never dominate.Slipping through the librarys electronic gate, I immediately headed for one of the back corners where geography and jaunt books were kept. Sure enough, I found Lissa posing there on the floor, leaning against a bookcase.Hey, she said, looking up from an open book propped up on one knee. She brushed a few strands of pale hair out of her face. Her boyfriend, Christian, lay on the floor near her, his head propped up on her other knee. He greeted me by way of a nod. Considering the antagonism that sometimes flared up between us, that was almost on par with him giving me a bear hug. Despite her small smile, I could feel the tension and fear in her it sang through the bond.You heard, I said, sitting down cross-legged.Her smile slipped, and the feelings of fear and unease within her intensified. I liked that our psychic connection let me protect her better, but I didnt really need my own troubled feelings ampl ified.Its awful, she said with a shudder. Christian shifted and linked his fingers through hers. He squeezed her hand. She squeezed back. Those two were so in love and sugary sweet with each other that I felt like brushing my teeth after being around them. They were subdued just now, however, no doubt thanks to the massacre news. Theyre sayingtheyre saying there were six or seven Strigoi. And that humans helped them break the wards.I leaned my head back against a shelf. News really did travel fast. Suddenly, I felt dizzy. Its true.Really? asked Christian. I figured that was just a bunch of hyped-up paranoia.No I realized then that nobody knew where Id been today. I I was there.Lissas eyes widened, shock coursing into me from her. Even Christianthe poster child for smartasslooked grim. If not for the statelyness of it all, I would have taken satisfaction in catching him off guard.Youre joking, he said, voice uncertain.I thought you were taking your Qualifier Lissas words trailed of f.I was supposed to, I said. It was just a wrong-place-and-wrong-time kind of thing. The guardian who was going to put up me the test lived there. Dimitri and I walked in, andI couldnt finish. Images of the blood and death that had filled the Badica house flashed through my mind again. Concern crossed both Lissas face and the bond.Rose, are you okay? she asked softly.Lissa was my best friend, but I didnt want her to know how scared and upset the whole thing had made me. I wanted to be fierce.Fine, I said, teeth clenched.What was it like? asked Christian. Curiosity filled his voice, but there was guilt there toolike he knew it was wrong to want to know about such a horrible thing. He couldnt stop himself from asking, though. Lack of impulse control was one thing we had in common.It was I shook my head. I dont want to talk about it.Christian started to protest, and then Lissa ran a hand through his sleek black hair. The gentle admonishment silenced him. A moment of awkwardness hung between us all. translation Lissas mind, I felt her desperately grope for a new topic.They say this is going to mess up all of the holiday visits, she told me after several more moments. Christians aunt is going to visit, but most people dont want to travel, and they want their kids to stay here where its safe. Theyre terrified this group of Strigoi is on the move.I hadnt thought about the ramifications of an attack like this. We were only a week or so away from Christmas. Usually, there was a huge wave of travel in the Moroi homo this time of year. Students went home to visit their parents parents came to stay on campus and visit their children.This is going to keep a lot of families separated, I murmured.And mess up a lot of royal get-togethers, said Christian. His brief seriousness had vanished his snide air was back. You know how they are this time of yearalways competing with each other to throw the biggest parties. They wont know what to do with themselves.I could believe it . My life was about fighting, but the Moroi certainly had their share of internal strifeparticularly with nobles and royals. They waged their own battles with words and political alliances, and honestly, I preferred the more direct order of hitting and kicking. Lissa and Christian in particular had to navigate some troubled waters. They were both from royal families, which meant they got a lot of attention both inside and alfresco of the Academy.Things were worse for them than for most Moroi royals. Christians family lived under the shadow cast by his parents. They had purposely become Strigoi, trading their magic and morality to become immortal and subsist on killing others. His parents were dead now, but that didnt stop people from not trusting him. They seemed to think hed go Strigoi at any moment and take everyone else with him. His abrasiveness and dark sense of humor didnt really help things, either.Lissas attention came from being the last one left in her family. No other M oroi had enough Dragomir blood in them to earn the name. Her future husband would probably have enough somewhere in his family tree to make sure her children were Dragomirs, but for now, being the only one made her kind of a celebrity.Thinking about this suddenly reminded me of the warning scrawled on the mirror. Nausea welled up in me. That dark anger and despair stirred, but I pushed it aside with a joke.You guys should try solving your problems like we do. A fistfight here and there might do you royals some good.Both Lissa and Christian laughed at this. He glanced up at her with a sly smile, showing his fangs as he did. What do you think? I bet I could take you if we went one on one.You wish, she teased. Her troubled feelings lightened.I do, actually, he said, holding her gaze.There was an intensely sensual note to his voice that made her heart race. Jealousy thrust through me. She and I had been best friends our entire life. I could read her mind. But the fact remained Christia n was a huge part of her world now, and he contend a role I never couldjust as he could never have a part of the connection that existed between me and her. We both sort of accepted but didnt like the fact that we had to split her attention, and at times, it seemed the truce we held for her sake was paper thin.Lissa brushed her hand against his cheek. Behave.I am, he told her, his voice still a little husky. Sometimes. But sometimes you dont want me to.Groaning, I stood up. God. Im going to leave you guys alone now.Lissa blinked and dragged her eyes away from Christian, suddenly looking embarrassed.Sorry, she murmured. A delicate pink flush spread over her cheeks. Since she was pale like all Moroi, it actually sort of made her look prettier. Not that she needed much help in that department. You dont have to go.No, its fine. Im exhausted, I assured her. Christian didnt look too broken up about seeing me leave. Ill catch you tomorrow.I started to turn away, but Lissa called to me. R ose? Are youare you sure youre okay? After everything that happened?I met her jade green eyes. Her concern was so strong and deep that it made my dresser ache. I might be closer to her than anyone else in the world, but I didnt want her worrying about me. It was my job to keep her safe. She shouldnt be troubled about protecting meparticularly if Strigoi had suddenly decided to make a hit list of royals.I flashed her a saucy grin. Im fine. Nothing to worry about except you guys violent each others clothes before I get a chance to leave.Then you better go now, said Christian dryly.She elbowed him, and I rolled my eyes. legal night, I told them.As soon as my back was to them, my smile vanished. I walked back to my dorm with a heavy heart, hoping I wouldnt dream about the Badicas tonight.

Ethics and Financial Services Essay

Question A1Outline the charades identified in the illustration and explain the inconsistencies with proper account treatment. Relate your answer to broad bill concepts and accounting well-worns where relevant. (8 marks approximately 800 words)AnswerLivent Inc. is a theatre production corporation registered in Toronto, Canada. Therefore, all the accounting behaviours were subject to the General Accepted Accounting Principles (generally accepted accounting principles) of Canada. In a broad sense, the GAAP imposes four main constraints on the accounting behaviours of companies objectivity, materiality, consistency and conservatism. In the brass of Livent Inc., in that location atomic number 18 several behaviours that was inconsistent with the proper accounting regulations in general. Large kickback schemeAt the in truth beginning of the entire malingerer by Livent, the twain executives, Drabinsky and Gottlieb, fabricated transactions that did not exist at all, in order to tra nsfer the r regularue of the confederacy secretly to their own pockets. They made the keep in line transaction on their balance sheet by colluding with their vendors. Drabinsky and Gottlieb received the money from vendors and asked them to fabricate indicates of charging fees. Manipulation of accounting recordsThe kickback scheme sacrificed the net profit of the comp either, and as a result, Drabinsky and Gottlieb started manipulating the records. There were evidence from later investigation that Livent was exaggerating its r regular(a)ue from the box office to show that it kept sound income statement with goodprofit. Also, they asked the accountants at Livent to modify the pecuniary statements to hide the potential fiscal problems Livent had and to exhibit good operating per social classance to attract much investment. Drabinsky even used special softw ar to manipulate the pecuniary statements to make them as if they were the original record and hard to be detected. Keeping the maneuver as secret to auditorsWith the help of the special software, Livent Inc. was able to keep two records of their pecuniary procedures, the phony one and the real one. And the outside auditors did auditing of Livent ground on the phony financial records Livent provided. Therefore, the Deloitte, Livents outside auditing society, could hardly see signs of invention during yearly auditing.Significantly, the fraud of Livent Inc. broke the accounting principle of objectivity, which is also the primary standards companies should stick to. The objectivity principle basically requires that all kinds of financial statements the companies offer should be establish on the facts. That is to say, every transaction and item recorded in the financial statements should be supported by unbiased and objective information. Under no circumstances are the managers, shareholders and accountants allowed to fabricate or distort any accounting reports and materials of the company. However, what Drabinsky and Gottlieb did at Livent went against the accounting standards. The fact that the two renders urged the internal accountants to modify the seasonal expenses and liability is decidedly a guidance from the proper professional behaviours.Livent benefited from manipulating its performance with additional investment and bank loans, which boosted aggressive expanding excogitates of Livent. It is even intolerable that the company invented the special software, which allowed unlimited arbitrary adaptation of all the accounting records of the company. This made the fraud much easier and less likely to be discovered because it enabled the handling typefaceed as if they were the original data. Elrod and Gorhum (2010) made quantitative query on the way of detecting fraud by examine the extent to which the cash flow from operation and the earnings from continuing operations are correlated.Livent Inc. agonistic the accounting staff in the company to comply with the fraud behaviour without any doubt. The executives showed a matter-of-fact attitude toward the fraud. The accountants, independent auditors were not working one by one and objectively as required by GAAP. On the contrary, they have been coerced or instructed to make fake accounting records, and did not show cooperation with the independent outside auditors. GAAP intends to ensure auditor independence. But Messina used her previous influence at Deloitte to disturb the independency of Deloitte auditors in examining the financial performance of Livent.The objectivity principle to boot restricts unreliable reports, materials and sheets offered to the auditors for annual auditing. Under the current accounting principles and standards in Canada and the United State, the auditors are responsible plainly for ensuring the preparation of all the accounting documents of the company range with the GAAP. But the outside auditors do not have access to the detailed daily record of the company. Theref ore, the annual auditing is unable to foil managerial collusion if the company provides counterfeit accounting materials. Livent was giving the fake balance sheet, income statement and other reports to Deloitte, which is not allowed by the accounting standards to a broad extent. Some companies correct their deception behaviour when the spatial relation improves, which makes it even harder to be detected. Nonetheless, much(prenominal) behaviours done by Livent are inconsistent with the standard professional ethics and regulations.Moreover, the aggressive developing schema Livent had mete outn also violated the conservatism principle that the GAAP requires. This principle asks the accountants to exclude the uncertain income or revenue, while include the possible losses and risks in the financial statement. The conservative accounting behaviors are necessary because they can effectively prevent the shareholders and investors from potential losses. But in this case, Drabinsky is i n such a flush to pursue aggressive development of the company, and obviously was exaggerating its revenue as well as concealing its losses. Question A2 Describe the incorporate estimable culture at Livent Inc. How did this culture affect employee behaviour? formulate and saveify your answer. (12 marks approximately 1,200 words)AnswerSeveral researches supported the argument that the corporate ethical culture had humongous influences on the behaviours of the employees and their ethical judgements. The company does not have to have a specific code of ethics for the employees to constraint their ethical behaviours. The corporate environment in itself is sufficiency for influencing the ethical behaviours inside(a) the company. Nwachukwu and Vitell (1997)s research found that the ethical culture in corporate has certain impact on the moral creed of the employees upon what is right and wrong. Fraudulent behaviour was a very significant issue in the development of companies. It wa s because that it had tremendous impacts on the corporate, the employees as well as the public. Also, the difficulties in preventing such behaviours were to define, prevent and detect it. Schwartz (2013) made research and emphasized the three key agentive qualitys in maintain an ethical corporate culture in the company.They are the set of ethical beliefs or set throughout the company, establishing formal ethics program and the ethical leadership throughout the development of the company. However, in the case of Livents fraud, all the three factors were lack in the system of the company. They had no clear ethical values, as the self-regulation mechanism, set and administrated inside the company to constraint the behaviours of not only the employees, but the sr. executives as well. The unethical culture set by the top executives had not only influenced, but also forced all the staff, in particular the accountants, to cooperate and to help conceal the fraud from being detected by the outsiders. This caused the company running under a set of very unethical corporate culture.It seemed to be routine to manipulate the financial records in Livent Inc. for abandone a long time. As early as the year of 1990, Drabinsky, to absorbher with his best render Gottlieb, began the kickback scheme to black-marketly create fake transactions to transfer money from the company to their own pockets. Then later Dranbinsky and Gottlieb had to tell even bigger lies and got more people tangled in in order to make up for the expense losses from the kickback plan. The company lacked ethical leadership from the very beginning. To make the financial performance of Livent look promising,Drabinsky and Gottlieb meddled in the daily accounting records as well as the preparation of the annual financial statements that were handed in and were examined by the auditing company, Deloitte. The executives and the senior level staff were not establishing positive example inside the company so a s to maintain a positive ethical corporate culture.Whats even worse, they acted as the leading role in such fraudulent behaviours and arbitrarily got the other employees into the serious fraud scheme. Drabinsky and Gottlieb shouted at and coerced the staff and even the senior level managers to fulfil their ambition. They developed a specific computer software inside the companys accounting system, so that they were able to take control of the financial status of the company. They could adjust any amount and transaction records in the system to make the quarterly, semi-annually and annually report of financial performance of Livent look promising to invest in. Even worse, by applying the software, Livent was able to cheat on the accounting records as if they were the raw figures, and avoid being discovered. It had also facilitated the fraudulent behaviours and cause the employees and the executives to fraud continuously.Another serious issue inside Livent, besides the manipulation o f the accounting records and financial statements, is the overwhelming attitude of viewing fraud as a matter of fact among executives as well as the employees. Even if some of the accounting staff including Messina and Webster questioned the unethical behaviours they got involved in, they were influenced by the overall environment and paying(a) no attention to the fraudulent behaviours in Livent. They took for granted that what they did was to follow the bids of the executives so as not to get fired. The employees would see Drabinsky shouting and bullying the accountants and even the senior level staff in the company if they had any different opinions against him.This was in fact establishing bad example for the employees and was to warn the other staff to just accept the deviant behaviours as a matter of fact. For a long time, employees were aware of the fraud happening, but were unwilling to avoid it. Llopis et al. (2007) argued that effective communication is essential for the ethical message to be properly assimilated. However, in Livent, the top two executives, Drabinsky and Gottlieb, were much too autocratic in the way of managing the company. Therewere barely any information about the ethical culture passed to the employees, and the staff had little freedom to do their theorise but to listen to Drabinskys instructions.Last but not least, Livent Inc. lacked proper self-regulation mechanism to prevent the non-ethical behaviours. More often than not, self-regulation are considered as the last prevention of bad corporate ethical culture. Schwartz (2013) pointed out that the set of ethical value of the company was critical for making ethical decisions. Real self-regulation should not be independent of the public interest. Instead, the behaviours under self-regulation should be compatible with the social values and principles. In addition, as the ethical value of the company should not be arbitrarily decided by the executives or a few people in the company instead the set of ethical value should gain the consent of the majority of the employees (Llopis et al. 2007).Yet, what the set of value acquiesced by the employees in Livent went against the publics interest, and then led to the unethical corporate culture overall. Formally, inside Livent, they did not have complete ethical programs including regulations on the professional operation of each position to prevent fraud. The ethical value of the company should be clearly stated in the policies and regulations, or even set fillip mechanism to encourage the employees to follow and to form good habits.In conclusion, there were three factors causing the unethical corporate culture inside Livent. The first is the long-standing fraudulent behaviours from the top executives, which were then passed down to the employees of cut down levels arbitrarily. Second element of the unethical culture was the attitude of taking committing fraud as a matter of fact, and thereof no one in the compan y were willing to discourage it. Finally, the lack of internal ethical corporate regulations or values established throughout the company accelerated the forming of unethical corporate culture. operative under such environment, the employees got involved in the fraudulent behaviours willingly or unwillingly forced by their boss. Moreover, their original ethical judgement became vague as they got used to the prevalent fraudulent working culture after a long time. They loss the sense of justice to judge the right and the wrong things. They capability even rationalize what they haddone to be just and necessary.PART BQuestion B1Why do you think Maria Messina become complicit in the fraud(s)? Explain your answer using the fraud triangle. (15 marks approximately 1,500 words)AnswerThe fraud originally started with the large kickback scheme by Drabinsky and Gottlieb, and finally Maria Messina, as the oral sex financial officer of Livent, got involved and helped in the huge fraud. Messina s motivation to become complicit in the fraud can be explained by the theory of fraud triangle, which reveals much of the psychology of committing a fraud. The three key factors in the fraud triangle, considered as prerequisites of fraudulent behaviours, are the cart, the opportunity and the systematization of doing it.PressureThe pressure of committing the fraud, agree to the theory of fraud triangle, is more often than not non-shareable (Dellaportas 2013). The type of pressure may be related to financial issues, or may come from the job and working atmosphere. Dellaportas (2013) pointed out that the evil ideas can also be the source of pressure that causes fraud.People in Livent who joined in the fraud had different reasons of incentive to do illegal things as they had different kind of pressure. For example, for the two executives, Drabinsky and Gottlieb, they shared financial pressure. At first, their greed for money stimulated them to design the large kickback plan to secret ly transfer money from the company to their own pockets. And later, just as Brenna and McGrath (2007) described in the paper, the executives had the motivation to fraud to keep the company at good performance so that they could gain high bonus as well as keep continuous outside investment for the company.But the motivation and pressure for Messina was a little different. Although as CFO of Livent, her bonus was linked with the performance of the company, the evidences in thecase and in the trial were insufficient to decide whether her fraudulent behaviour was directly motivated by financial pressure. However, it is clear that she was forced to involve in the fraud, like many other accountants at Livent, because of the coercion of Drabinsky and Gottlieb. Messina testified that the executives including Drabinsky would shout at the accountants and force them to cooperate in work. She worked under the pressure of the executives in the company. Messina would be at the risk of losing her job if she did not follow the instruction of Drabinsky.The financial situation was negative long before Messina joined Livent, meaning the fraud had already started before Messina was able to stop it. Taking over the office of managing the financial performance of the company, she was go about with the situation out of her control. The environment of fraud and routine to manipulate the financial records had long been formed. The frequent use of software that enabled Drabinsky to easily manipulate the financial records and financial statements as much as he wanted was a common behaviour in Livent, acquiesced by everyone in the company. Under the threat of Drabinsky, Messina thus had no choice but to try her best to manage the fraud from being detected, making herself really exhausted by the daily work.The pressure Messina faced as the chief financial officer was unable to share with other colleagues and she was forced by the financial pressures to involve in the fraud. She could fe el the threats from Drabinsky and the already very troublesome financial situation. And she could perceive that her subordinates and other staff in Livent were suffering the bully and coercion from their executives as well.OpportunityThe factor of opportunity in the fraud triangle refers to the ability to commit the fraud and in the situations like the one in the case, such opportunity mainly results from having specific professional skills or knowledge. That is to say, the somebody was able to manipulate skilfully and knew how to avoid being discovered by his supervisors or regulations. In addition, the trust that the person is able to accomplish the job in accordwith laws also contributes to the opportunity. The trust existing in the relationship between the supervisor and the employees may contribute to getting authorized without careful screening. The trust caused the quad of opportunity to fraud expanded.In case of Livent, Messina was an experienced accountants as well as a Ch artered Accountant, who had been promoted to partner of the Deloitte &Touch, LLP in Canada. Her previous experience in the industry enabled her to have a good knowledge both in accounting and auditing. That is to say, Messina potentially knew how to manipulate the accounting records daily and prepare the fraudulent financial statement annually. Also, she understood the normal practice of outside professional auditors, who were responsible for examining the financial performance of the company and avoiding inconsistency with the GAAP.Thus, Messina could give professional advice to Drabinsky and Gottlieb so that their manipulation of the accounting records would not be detected in the annual auditing. Besides her professional knowledge and skills in assisting in the fraud in accounting, the opportunity for Messina to get involved also includes the trust on her and her influence in her previous company. Messina had worked at Deloitte Canada for quite a long time and had been promoted t o position as partner before she left the company and became CFO of Livent Inc. She had therefore built broad relationship within Deloitte, who was the outside auditing firm for Livent at that time.As Dellaportas (2013) pointed out in the research, insufficient internal regulation and supervision upon such fraudulent behaviours prompted the fraud to continue without being detected by others. However, in the specific case of Livent, there was no self-regulation mechanism at all, since the entire company, from the executives to the employees of the lowest-level, got involved in the fraud. Thus, it was hopeless to discover and discourage such deviant behaviours by the people inside the company. This caused the fraud of Livent to continue to expand and to be very serious.RationalisationThe rationalisation is not rational, instead it is an excuse for the personwho commits the fraud to justify the behaviour to himself. Coleman (1987) discussed this factor of fraud within the context of wh ite collar crimes, and he argued that rationalisation is not an after-the-fact excuse. In fact, people who commit the crime do not realize that their behaviours are deviant. A large number of white collar crime criminals argued that they considered the laws to be unjust or unreasonable, causing them to break the rules (Coleman 1987). The factor of rationalisation is more uncivilised than the other two factors because the people who have violated the laws believed that they had the right reason to do so. He also mentioned other common argument of the fraudulent behaviours.They claimed that such behaviours were the only way for them to achieve the goal or to survive (Coleman 1987). Based on the research results from Dellaportas (2013), he identified the three most common way of denial that people think to justify their fraudulent behaviours. People would rationalize their behaviour as they deny the duty, injury and victim. First, the offenders will shirk responsibility and say someo ne else are supposed to be in charge of the fraud. Secondly, they justify what they have done by arguing that there is no victim in this situation. Finally, if there is victims, the offenders may consider that the victims deserve the sufferings. Thus, they are free from taking responsible or even committing their fraud is illegal.Definitely, there were rationalisation inside Messina that made her behaviour just according to her own value. After quitting the partner position at Deloitte, Messina believed it to be right or rational for her to help Drabinsky in the fraud. Or otherwise, she would lose her job and would be unable to survive. And the overall atmosphere inside the Livent, considering what they were doing as matter of fact, alleviated the employees sense of responsibility for the fraud. Messina could hardly feel guilty and never considered about the consequences of helping the companys fraud. She might rationalize her efforts in the fraud as under the instruction of Drabins ky, instead of out of her own willingness.The above analysis clearly dissected the reasons why Messina became complicit in the fraud from the perspective of psychology. However, as Dellaportas (2013) discussed, the influence of each factor in the fraud triangle variedfrom case to case, and was not often equally impacting the fraud behaviours. Recent researches intend to improve the fraud triangle by considering additional factors into the model to better understand the behaviour of fraud in current times. What Messina had done assisted the fraud in Livent to continue for quite a long time after she joined Livent. Messina became the complicit in the serious fraud due to the pressure she was facing, mainly financially, the opportunity she was able to take advantage of and the rationalisation she found for herself to justify her deviant behaviours. Dellaportas (2013) discovered, through case study from ten accountants committing fraud, that the opportunity of committing fraud was a muc h more important factor in detecting fraud and to take control of it. The motivation and rationalisation contributed less in this kind of accounting fraud cases.Question B2Comment on the adequateness of the disciplinary action taken against Messina. (5 marks approximately 500 words)AnswerFinally, Messina was fined for $7,500 and was suspended from doing accounting practice for two years. It is adequate but not enough punishment for Messinas violation to the accounting standards according to the facts already known. After joining Livent, what Messina did in the Livents case of fraud went against the code of professional ethics, which discourages deceiver and manipulations. Also, her behaviours broke the securities law in the United States, where the trial of Livent was held.Her involving in the fraud conflicted the interest of the public, especially the investors, who were unable to judge the real performance of Livent from their financial reports. Messina treat her authority in Li vent and her influence on Deloitte, for the interest of her own and the executives at Livent. At the very beginning of joining Livent, Messina faced coercion and threats from Drabinsky to keep decently records by manipulation. However, she did not take positive action to resolving the conflict of interest between Drabinsky and herself. Proper ways when one faces conflict of interest is toquit the job or decline to do the fraud. Messina could have turned to a confidential counselling firm for advice so that she did not have to get involved further in the fraud.On the one hand, it is enough punishment for her involvement in the fraud. She helped the accounting department at Livent to conceal the manipulation of financial statements. Also, as former partner at Deloitte, she abused her influence on the outside independent auditors to comb the financial reports of Livent before they filed to ensure the fraud undetected. What she did violated the standard professional codes for accountan ts and auditors, and thus she should be subject to penalty. According to the documents from Securities and Exchange electric charge (1999), Messina was involved in discussion and approval of every manipulated records. She helped to hide these materials from the auditors so as not to be discovered the inflation in the companys revenue.On the other hand, the SEC is conservative in judgement because of lack of evidence in proving Messinas role in the fraud. First, it requires further investigation of the case to identify what she really did and her attitude in the fraud supported with evidence. Moreover, Messina, according to the case material, did show adversarial attitude toward Drabinskys fraud plan at first. It means that she still sticked to professional discipline in the beginning, though she yielded to Drabinskys bullying later. Also, Messina showed down in the mouth attitude in investigation and trial, and cooperated with the commission to investigate the case.It is adequate that the judges punished Messina both financially and professionally. She not only has to give back the illegal money she gained from the fraud, but also should be prevented from doing the practice until she can finally reflect on her mistakes before returning to the business as chief financial officer. However, the amount of fine is too little for Messina to realize her improper behaviours, considering the massive consequences of the fraud and the amount of money they benefited from manipulation. But the judgement should after all based on the evidences and regulations. The judge should take the good and bad things Messina had donethroughout the fraud into account to decide. Also, the punishment against Messina requires further investigation of her role in the fraud, which is disputable.ReferencesColeman, J W 1987, Toward an integrated theory of white-collar crime, American Journal of Sociology, vol 93, no. 2, pp. 406-439.Dellaportas, S 2013, Conversations with inmate accountants M otivation, opportunity and the fraud triangle, Accounting Forum, vol. 37, pp. 29-39.Elrod, H & Gorhum, M J, Fraudulent financial reporting and cash flows, Journal of Finance and Accountancy, vol. 11, pp. 56-61.Llopis, J, Gonzalez, M R & Gasco, J L 2007, Corporate governance and organisational culture The role of ethics officers, International Journal of Disclosure and Governance, vol. 4, no. 2, pp. 96105Nwachukwu, S LS & Vitell, S J 1997, The influence of corporate culture on managerial ethical judgments, Journal of Business Ethics, vol. 16, no. 8, pp. 757-776.Schwartz, M S 2013, Developing and sustaining an ethical corporate culture The core elements, Business Horizons, vol. 56, pp. 39-50.Securities and Exchange Commission, 1999, Securities and Exchange Commission versus Garth H. Drabinsky, Myron I. Gottlieb, Robert Topol, Gordon C. Eckstein, Maria M. Messina, Diane J. Winkefein, D. Grant Malcolm and Tony Fiorino, 99 CIV.0239, Litigation Release No. 16022, retrieved 15 Aug 2013, .