Summertime Essays (454 words) - Beach, , Term Papers

Summertime It was early dawn on a Friday morning, as the sun rises from the distant blue ocean we wait for daylight to breakout. My friend and I sat down on spot on the beach, as I focus closely at the surface of the waterfront the sand is very white, much like the winter snowflakes. As I look along the different points along the shore, the waves and ripple's of the salty water crash upon various sections of the beach. These include a nudist section, a gay section, and a family section, I wasn't sure but there might have been a section reserved for nude, gay families. My friend and I unfolded our garden chairs and opened our cooler box in the family section of the beach. After putting on our sunglasses and lay on the sun block lotion, we popped open some cold beverages from a can. We then reclined back in our chairs to take in the clear, deep blue sky, the sea-green ocean, the red-hot sun and white sand. The pleasantly refreshing smell of the surf broke through the scent of the ocean mist. The cool breeze came towards us coming in off of the ocean water. The songs of the seagulls, and small children running about could be heard echoing around the beach. A few hours had past and we began to get restless, I immediately insisted that we abandon the area and move to another section of the beach. After about ten minutes of walking, we decided to rest as the scorching sizzling sun began to tear through the clouds. We sat down as I drove the palm of my hand through the white sandy beach, the sand grains were transparent like fine crystal grains. The noise and activity of the family section of the beach was a distant blur to the east. We walked on the empty stretch of beach for another ten minutes until we had arrived. The twenty-minute walk had felt like a never-ending desert. We then sat back in our desired location absorbing the heat and ocean breeze. After another several hours of lounging and drinking on the beach, The air had gotten thick, moist, smelly and hot. It felt constricting and suffocating like being stuffed inside a giant kiln. The late afternoon blistering heat wave had past as sunset had almost arrived. As the sun was setting disappearing into the distance, the light began to darken. The colour of the white clouds became grayer, the sky began to look like the colour spectrum changing from one hue and tint to another. It had gradually become dark, the sun was no longer visible as the day drew to an end. Engineering Reports Summertime Essays (454 words) - Beach, , Term Papers Summertime It was early dawn on a Friday morning, as the sun rises from the distant blue ocean we wait for daylight to breakout. My friend and I sat down on spot on the beach, as I focus closely at the surface of the waterfront the sand is very white, much like the winter snowflakes. As I look along the different points along the shore, the waves and ripple's of the salty water crash upon various sections of the beach. These include a nudist section, a gay section, and a family section, I wasn't sure but there might have been a section reserved for nude, gay families. My friend and I unfolded our garden chairs and opened our cooler box in the family section of the beach. After putting on our sunglasses and lay on the sun block lotion, we popped open some cold beverages from a can. We then reclined back in our chairs to take in the clear, deep blue sky, the sea-green ocean, the red-hot sun and white sand. The pleasantly refreshing smell of the surf broke through the scent of the ocean mist. The cool breeze came towards us coming in off of the ocean water. The songs of the seagulls, and small children running about could be heard echoing around the beach. A few hours had past and we began to get restless, I immediately insisted that we abandon the area and move to another section of the beach. After about ten minutes of walking, we decided to rest as the scorching sizzling sun began to tear through the clouds. We sat down as I drove the palm of my hand through the white sandy beach, the sand grains were transparent like fine crystal grains. The noise and activity of the family section of the beach was a distant blur to the east. We walked on the empty stretch of beach for another ten minutes until we had arrived. The twenty-minute walk had felt like a never-ending desert. We then sat back in our desired location absorbing the heat and ocean breeze. After another several hours of lounging and drinking on the beach, The air had gotten thick, moist, smelly and hot. It felt constricting and suffocating like being stuffed inside a giant kiln. The late afternoon blistering heat wave had past as sunset had almost arrived. As the sun was setting disappearing into the distance, the light began to darken. The colour of the white clouds became grayer, the sky began to look like the colour spectrum changing from one hue and tint to another. It had gradually become dark, the sun was no longer visible as the day drew to an end. Creative Writing

African American Women and Music

African American Women and Music The purpose of this report was for me to research and explore the connection between African American women and music. Since prior to the slave decades, music has been an integral part of African American society, and served as a form of social, economic, and emotional support in African American communities in the past and present. This paper will cover three different types of secular music that emerged during the slave days, through the civil war, reconstruction, and depression periods. They are blues, jazz, and gospel music. Each of these forms of music are still in existence today. In addition to exploring the history of each of these genres of music, this report will identify three African American female music legends, Bessie Smith, Emma Barrett, and Mahalia Jackson.Blues emerged in the period between the end of the civil war, and the beginning of the 20th century. Originating in the fields of the rural south, it became popular after the emancipation of the slaves.Portrait of Bessie SmithIn this form of music, the singer and composer is one in the same, a characteristic not evident in the spiritual songs of the slave communities. Spirituals were somewhat of a passage way for blues. Blues followed blacks to urban societies as spirituals followed the slaves onto the plantations. The differences between these types of music were that spirituals were collective, whereas an individual sang blues. Blues attributed to the evolution of black society toward individualism after the collective society of slavery. Blues became know as the music of the black working class. It was a way for African Americans to express the modern problems of economics, social errors, and poverty and power struggles they faced after they became free. African Americans were still living in unjust societies, where jobs were hard to find. They began...

Web Server Application Attacks Assignment Example | Topics and Well Written Essays - 750 words

Web Server Application Attacks - Assignment Example This keeps the web application safe from malicious user inputs. Session Security Vulnerabilities. When session ID’s are sequential and persistent or when session tokens are not protected, one user may access another user’s data through assuming the other user’s identity. To mitigate this, session ID’s must be random and must expire when a user logs out of the session. Session tokens must be protected and invalidated when the user logs out. 3. Authentication Vulnerabilities When server does not authenticate a user before giving him access to a web application, he may gain access to sensitive information and mishandle it. To counter this problem, the user must apply authentication rules like HTTPS. User must ask for authentication after specified intervals. Access control must also be implemented. Part 2 Protecting Web Servers from Denial of Service (DoS) Attacks Denial of Service (DoS) attacks prevent web servers from serving websites to genuine users. These attacks are, mostly, targeted toward professional websites run by political or other important organizations, in order to hinder their web presence to their clients and users (AppliCure Technologies, 2013). However, small businesses are also not free of such threats. The websites cease to operate partially or fully. A DoS intrusion detection architectural design is a must-use in order to prevent such attacks. Mell, Marks & McLarnon (2000) have discussed this architecture in their article, in which intrusion detection software (IDS) components are hidden from the attacker. In case the attack is successful, IDS components are shifted from the attacked host to functional host, where they counter with the attack successfully. This is done by by using mobile agent technology and network topology features. The communication bet ween various IDS components is also restricted (Mell, Marks & McLarnon, 2000). Part 3 a. Basic motivation behind the attack on the Justice Department, as hackers themselves stated, was that they wanted to â€Å"release government data† (Zabarenko, 2013, para.1). They were also outraged over the death of the late computer prodigy Aaron Swartz, who had committed suicide on January 11 this year. He had been facing trial for stealing millions of online JSTOR articles. b. I would have used Ping of Death, as it is a dummy ICMP packet receiving fragments of ping, and resembles the real packet. It becomes too big for the buffer once reassembled, which starts overflowing, and thus, the system hangs (Canavan, 2001, p.39). I would use this because there are freely available source code examples on the internet for Unix to create large ping packets. It is very easy to ditch the user through fake ping packet. c. Web server application attacks are not as easy as they may seem, because ther e are many different kinds of anti-virus softwares, intrusion detection softwares, and user input detection and encoding softwares that are being implemented nowadays. These special softwares make it very hard for the attackers to succeed in their attacks. Part 4 To maintain a secure web presence, Federal government organizations need to maintain special mitigation strategies. Designing an information security policy is the first step towards the implementation of information security (Danchev 3). A security policy acts as a centralized crucial document that will help in eliminating the risk of security breaches by securing the confidential information stores from getting disclosed to unauthorized persons. It defines the importance of a

The Role of the Courts in Education Essay Example | Topics and Well Written Essays - 500 words

The Role of the Courts in Education - Essay Example Three of the issues where the courts have successfully resolved the problems in the education arena are the teaching of religion in public schools, the racial integration issue and the issue regarding the education of handicapped or disabled persons. The first amendment under the Bill of Rights states that "Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the press; or the right of the people peaceably to assemble, and to petition the government for a redress of grievances." This is the basis when the Supreme Court ruled in 1962 that prayer as sanctioned by the public school system has no place education (Prayer and the Public Schools n.d., par. 3). It simply meant that the state must stay out of what is basically a matter of private belief and at the same time, it protects the rights of all students who have different religious beliefs. The group called Americans United for the Separation of Church and State states that the 1962 ruling has been misinterpreted by some sectors that it forbids religious activities inside schools (Prayer and the Public Schools n.d. par. 4).

The Role of the Schools of Jurisprudence in Preserving Islamic Law Essay

The Role of the Schools of Jurisprudence in Preserving Islamic Law - Essay Example This report stresses that the consensus of the Muslim community and the precedents and analogy applied by Muslim scholars significantly defines Sharia. The Islamic law follows the concept of ‘rule of law’ and is therefore published and known to all citizens and courts for purposes of implementation. Additionally, the legislation of a body of legal injunctions ensures the realization of the sharia objectives. Sharia has direct links with jurisprudence. Firstly, Islamic law not only governs all aspects of Muslim’s life but also influences criminal and civil justice. Indeed, the Sharia history relates to political and social developments that led to opportunities and challenges for the jurists. Moreover, different madhabs, or schools of thought, came to life after the emergence of Islamic law. This paper declares that the main purpose of the schools of jurisprudence was to rescue the Islamic law from absorption by the administrative legal system thus reestablishing the link between the law and religion. As such, the schools of Jurisprudence played a fundamental role in the preservation of Islamic Law. However, the practice of Muslim faith and the interpretation of the Islamic law has been growing and equally becoming challenging with time. Nevertheless, consistent studies and debates among legal scholars, religious, and political leaders maintain the life of Islam in the modern world. Notably, the schools of jurisprudence originated from different places with significant effects on decisions relating to Islamic law and Islamic faith. Specifically, the Islamic schools of jurisprudence include the Qur’an, personal interpretation, the Sunna of the Prophet, and the community’s consensus (Lewandowska, n.y). Ideally, the schools of Jurisprudence lay down the legal theory allowing a judge to establish the legality and morality of an act by a Muslim thus preserving Sharia. Indeed, the main aim of the Islamic schools of jurisprudence to define the normative Islamic conduct as established under the Islamic law and in relation to legal precedents and principles. This ensured that Sharia reigns. Moreover, the schools of jurisprudence initiated the ‘closing the gate of Islamic jurisprudence’, which denied future scholars to invent legal principles that guarantee equal freedom between the Qur’an and the Prophetic traditions and their predecessors (Lewandowska, n.y). This played a significant role in preserving the Sharia and the methodologies and traditions of ancient Islamic schools of jurisprudence. As a result, the schools of jurisprudence seemingly reinstated the Islamic law and social order to the foundations of Islamic religion. In fact, the Islamic schools of jurisprudence resisted the Western influences thus preserving the Muslim character and the character of Islam legal opinions. Furthermore, Prophet Mohammad was significant in encouraging Quran teachers in different parts of the Islamic territories to teach the Islam how to read and write the Quran. As a result, many people got to know about the

Literature Review on Audits and Auditing

Literature Review on Audits and Auditing 2.1 Introduction This chapter reviewed the detail literature on important keys in this research such as the audit, audit firm tenure, audit firm size, fraudulent financial reporting and relevant past research findings on (i) the relationship between audit-firm tenure and fraudulent financial reporting and (ii) the relationship between audit-firm size and fraudulent financial reporting. 2.2 Audit Definition of audit is different among many scholars. Audit function is defined by Nagny et al. (2002) to the function that an independent, objective assurance and also consulting activity that designed to add value and improve an organizations operations. In the other study, Kathleen M. Jackson (2010) has further explained that an auditor can perform the two types of audits namely limited-scope or full-scope. It was proven in past studies that some clients opt to choose in receiving a limited scope audit in order to reduce audit costs. In fact, the impact of limited scope exemptions is decreased in audit procedures and as a result it can lead to lower in audit fees. In addition, a long list of audit procedure for investments is needed in the full-scope audit. 2.2.1 Quality of Audit firm The audit services as proposed by Watts (1977) is required as the monitoring methods due to the conflicts that may arise between managers and owners, and also for them who come from different classes of security holders. In addition, in past studies conducted, it was showed that audited statements provision is the least cost contractual response to intra-owner and owner- managers conflict of interest, as an example agency costs. The agency costs is different from different firms and also for over time to some clients. Besides, a heterogeneous demand required by clients for the audit services is resulted from different agency cost for some firms such as when the levels of auditing that requested is not as usual. Moreover, Watts (1977) also argued that the audit services quality is mentioned as the market-assessed joint probability where the auditor is able to find out a breach in the clients accounting system and report the breach. On the other side, the specified audits may enhance t he financial informations credibility as the result of the independent verification of management-provided financing reports, thus may minimize the investors information risk as proposed in the study conducted by Watts and Zimmerman (1986); Mansi et al.(2004), Dye (1993) and Johnson et al. (2002). On the other side, many past studies has proven that bad financial reportings quality resulted from short audit-firm tenure as indicated in the study by Johnson et al., (2002); Myers et al., (2003) and Ghosh and Moon, (2005). The above mentioned past studies conducted revealed that low level of knowledge in the early years of an audit and also on the mandatory auditor rotation between audit firms has lead to low quality of earnings owned by a short audit-firm tenure. Based on the result from the past studies, it was known about the mandatory auditors rotations potential weaknesses of audit firms. But, it also revealed that if the rotation requirement is targeted at auditors within an audit firm, the loss of learning will not happen. Besides that, based on the past studies conducted by Mautz and Sharaf (1961); Shockley (1981) and Lyer and Rama (2004), there are a lot of arguments on the issue of client and auditors relationships duration might affect the audit quality. One of the studied has proven that audit quality is affected as auditor tenor increases, while on the other study, auditor tenure increase in line with audit quality. 2.2.2 Issues in mandatory audit firm In order to improve the quality in financial reporting, it shown that mandatory audit firm rotation is a solution. Carey (2006) has been argued that in order to improve audit quality, there is a need of policy in the mandatory rotation of audit for particular clients besides able to increase of quality for financial purpose in financial statements. Among countries that practised the policy of mandatory rotation includes: Austria, Australia, Brazil, Greece, India, Italy, Israel, Singapore, South Korea, Taiwan and the USA as mentioned in the past researched conducted by Cameran et al., (2005); Catanach and Walker (1999); Kim et al., (2004); Chi and Huang, (2005); Chi et al., (2005) and Carey and Simnett (2006). Audit partner rotation such as audit firm rotation can lead to decrease in audit quality as based on the past study, audit partners knowledge of a clients business increases with his/her tenure on the audit. However, it was revealed that there are a few differences between audit partner and firm rotation which have impact on the tenure on audit quality. Chi et al (2005) has mentioned that audit quality is improved by the audit partner rotation during the first year of the relationship while on the other parts, audit firm rotation lead to decreases audit quality. Meanwhile, the audit firm rotation is occurs around the world, and even in Malaysia where the issue of audit firms or partners was not specified in detail of Malaysiaan official documents, for example in Companies Act 1965, the Security Commission regulations, approved auditing standards, and so on. It was found that rejection of such rotation idea by the business community is because of lack in official pronouncements on this issue. Even in findings of one study conducted by Jaffar and Alias (2002) showed that only 35 per cent of the audit firms partners and only 32.4 per cent of the chief finance officers surveyed favored audit firm rotation every three years of engagement. Meanwhile, the Edge (2002) has revelaed that in light of the Enron case, the Chairman of the Malaysian Accounting Standard Board announced the intention of the board to make it mandatory to rotate the audit firm once every five years. 2.3 Audit firm tenure In the definition of audit firm tenure, Johnson et al. (2002) has clarified that the audit firm tenure is the number of consecutive years that the audit firm has audited the client (computed by counting backward from the year the fraud began). The definition of short auditor tenure is explained by Carcello et al. (2004) by the meaning of three years or less and long auditor tenure as nine years or more. Based on the previous studies conducted by other academician, the other researches on this term revealed that imposing mandatory limits on auditor tenure is expected to improve audit quality by reducing client firms influence over auditors as proposed by Turner (2002); Brody and Moscove (1998); SEC 1994; AICPA 1978; U.S. Senate (1977) and Mautz and Sharaf (1961). 2.3.1 Short audit- firm tenure From the previous study conducted by Aminada and Paz-Ares (1997), the scholars has suggested that in order to replace client-specific assets, it will involves a technological limit, if not most, of them cannot be replaced immediately. Due to this, the financial-reporting quality is projected to increase as client-specific knowledge also increases in the early years of an audit engagement. Meanwhile, a client-specific asset (such as knowledge) that in line with transactions costs may allow the incumbent auditor to earn quasi rents from maintaining existing client relationships as specified by DeAngelo (1981). It was further suggested that if the existence of quasi rents skews the auditors incentives toward maintaining the client relationship, financial-reporting quality could be reduced in early engagement years. 2.3.2 Long audit- firm tenure As proposed by Shockley (1981), it was mentioned that the impact of the long relationship audit firm is by having a learned confidence in the client besides the scholars also suggests that the above mentioned learned confidence may result in the audit firm using less strenuous and less innovative audit procedures. Another author, Knapp (1991) in his past study on audit firm tenure has further defined that different audit tenure in an experimental setting besides able to gather that experienced audit committee members perceived that auditors with 5-year tenure were more likely to detect errors than auditors in the first year of an engagement or auditors with audit tenure of 20 years. On a part of it, Geiger and Raghunandan (2002) found that short-tenure auditors to issue going-concern opinions for clients that subsequently declared bankruptcy as compared with long-tenure auditors that is still on the preference in this study. 2.4 Audit firm size In term of the audit firm size, it was revealed that smaller audit firms have justified proposed wealth transfers from clients and from larger audit firms, where in general the audit quality is independent of auditor size as supported by Deangelo (1981) in his study. Moreover, in some of the audit quality term, where it was found in the study done by previous researchers, the term of quasi-rents, it might serve as collateral against such opportunistic behavior in the subject to loss from discovery of a lower-than promised audit quality. This finding can be proven on the theory of ceteris paribus, where the less incentive the auditor has to behave opportunistically and the higher the perceived quality of the audit when the larger the auditor as measured by the number of current clients and the smaller the client as a fraction of the auditors total quasi-rents is exist. The famous author on the theory and study done, namely DeAngelo (1981) also argues no single client is important to larger accounting firms as accounting firm size is a proxy for auditor quality, and beside, larger accounting firms are less likely than smaller accounting firms to compromise their independence. In fact, theory supported by the research taken by Dopuch and Simunic (1980) who further proposed that larger accounting firms provide higher quality services because they have greater reputations to protect. It finally defined that quality is not independent of auditor firm size when incumbent auditors earn client specific quasi-rents. Moreover, audit fees do not meant to be adjusted in full term to the incumbent auditors, with the view to the extent that the bilateral monopoly between client and incumbent auditor implies a sharing of these costs mentioned, whereby in the above mentioned case, a successful prevention of discrimination which refer to the competition from large audit firms that definitely represents a windfall gain to smaller auditors at client expense. Therefore, it can serves as an excuse to justification of the wealth transfer results from a wealth transfer from clients to smaller audit firms which under this scenario of voluntary contracts might become unfair and discriminate smaller firms. 2.4.1 Big-Four Non Big-four There are many previous studies that caught on the interest of the Big-Four and Non Big Four issues, where to further understanding of the larger audit firms (Big 4) which perceived as more capable of maintaining an adequate degree of independence than their smaller counterparts because they usually provide a range of services to a large number of clients, hence reducing their dependence on certain clients as mentioned by Dopuch (1984) and Wilson and supported also by study conducted by Grimlund (1990). The past literature that has review by Lawrence et al (2011) suggested that Big 4 firms can provide a superior audit quality as their sheer size would definitely able to support more complete training programs, standardized audit methodologies, and more options for appropriate second partner reviews. In addition, Deangelo (1981) has explained that it cant be deny that larger audit firms are generally perceived as the provider of high audit quality and might enjoy a high reputation in the business environment and as such, would strive to maintain their independence to keep up their image where it also supported by Dopuch (1984) and Wilson and Grimlund (1990). To enhance further the theory (Chow and Rice, 1982) has proven that larger audit firms are also perceived to be more independent than their smaller counterparts in managing managements pressure where in the event of disputes as they normally have more clients and can afford to give up some of their more difficult clients. In the different environment as in Malaysia, Teoh and Lim (1996) has found out that the high dependence on a few clients has been found to affect perception of independence. However, to come to the true situation, this is not consider as something new as the market for audit services for public companies in Malaysia is dominated by the international Big 4 which is previously known as the Big 6 audit firms. In fact, Che-Ahmad and Derashid (1996) reported findings from their study that the Bi g 6 (and their affiliates) audited 75.9 per cent of the Bursa Malaysia which is the Main Board as listed companies in 1991. The past literature conducted by scholars based on their past researches, the length of tenure by Big 4 audit firms is longer as their clients would be less likely to switch them compared to their smaller firms who compete in the same industry. Moreover, it was also found that the choice of audit firm can be related to the size of the auditee and the type of services needed besides the possible effect of the type of audit firms on the length of tenure. In fact, it has been also argued by Watts and Zimmerman (1986) that larger auditees are demanding highly independent audit firm to reduce agency costs due to the complexity of their operations and the increase in the separation between management and ownership and also auditors self-interest threat as found from the study by Hudaib and Cooke (2005). In the different area of past research, Palmrose (1984) has further supported that the number of agency conflicts also increases and this might increase the demand for quality-differentiate d auditors such as the Big 4 audit firms as the size of the companies increases. In fact, based on the previous findings, Becker et al. (1998) further supported on the Big 4 issues whereby on the situation of 4 clients report lower absolute discretionary accruals than non-Big 4 clients. Another similar issue as revealed based on the past findings conducted by Francis et al. (1999) who has suggested that Big 4 auditors constrain opportunistic and aggressive reporting because their clients have higher total accruals but lower discretionary accruals while on the other hand, Krishnan (2003) found that there is a greater association between future earnings and discretionary accruals for Big 4 than for non-Big 4 clients. Due to the following literature, the previous researches conducted have been done by using discretionary accruals as the mentioned scholars first measure of audit quality. The reason of applying the measure is known as it reflects the auditors enforcement of accounting standards. Another consent that revealed in the past finding of research based on th e study by Guay et al. (1996) is on the limitations on the effectiveness of an audit in constraining earnings management as it only partially effective, as discretionary accruals not only reflect managements opportunism, but also managements signalling attempts and random noise. Moreover, it was seen from some of the previous study proposed by academicians that the Big 4 auditors provide more assurance to the market than non-Big 4 auditors by the fact found that Big 4 clients have more credible earnings than those of the non-Big 4 clients then, ceteris paribus, the Big 4 clients should receive a break in their cost-of-equity capital. Khurana and Raman (2004) has revealed in their studies that in the U.S , there is a lower ex ante cost of capital of Big 4 clients as compared with non-Big 4 client, but unable to find such a difference in Australia, Canada, or Great Britain. Another scholar, Behn et al. (2008) has included analyst forecast accuracy in his study as an audit-quality prox y, where they argue that if one type of auditor increases the reporting reliability of earnings in comparison to the other type, then, ceteris paribus, analysts of the superior types clients should be able to make more accurate forecasts of future earnings than those analysts of the non-superior types clients. On view of that, Behn et al. (2008) has concluded that it is definitely the analysts of Big 4 clients have higher forecast accuracy than analysts of non-Big 4 clients. In the study, the analyst forecast accuracy is used by Chi et al. (2005) as their third audit-quality measure to proxy for an enhanced level of decision making by sophisticated financial statement users where it was revealed that differences in quality between Big 4 and non-Big 4 audit firms could be a reflection of client characteristics. In fact, fromthe result showed based on the findings of each study that used the matching models or controlling for an extensive list of client and auditor variables, can be f ound that the treatment effects of Big 4 auditors are insignificantly different from those of non-Big 4 auditors with respect to discretionary accruals, the ex ante cost-of-equity capital, and analyst forecast accuracy. 2.5 Fraudulent Financial Reporting There were many standards of audits in the world, as in the specific area, namely Malaysia has stated that the Malaysian Approved Standards on Auditing, AI 240 on Fraud and Error (MIA, 1997) is requires the auditor to assess the risk of fraud and error during the audit of financial statements. Under the standard also, the auditor should design audit procedures to obtain reasonable assurance that misstatements arising from fraud and error that are material to the financial statements taken as a whole are detected that based on the risk assessment. It means that the responsibility has to be put on the external auditor shoulder whereby if he/she is unable to detect material misstatements, particularly intentional misstatements, they may be exposed to litigation. Due to the matter, Kaminski (2002) has summarized on the fraudulent financial reporting as a critical problem for external auditors because of the damage to professional reputation that results from public, especially on clients sides dissatisfaction about undetected fraud. A few literatures and findings conducted by many scholar such as the studies by Mitchell, (1997); Grant, (1999) and Spathis, (2002) on the Fraudulent financial reporting proven the fact that the scenario has occurred in many countries as in the United Kingdom (UK) and United States (US) which have reported the seriousness of fraud activities as further supported by other scholar, Tyler, (1997); Wells, (1997); Mitchell, (1997); Vanasco, (1998); and Grant, (1999). In view to this, Johnson et al (2002) has revealed in his study that a lot of response to one or more audit failures in line with critical of the public accounting profession has determined to be in long relationships between auditors and client management result in a decline in audit quality and are not in the publics interest. To overcome the situation, a possible solution that proposed is the mandatory auditor rotation whereby the findings will be on the profession which will increase audit costs and will not improve audit quality (and in fact may reduce audit quality). On the other side, in some country where the audit-firm rotation is not mandatory, usually in the current regulatory regime, long audit-firm tenures are associated not with a decline in financial reporting quality. By referring to previous researches, it can be concluded that the quality of audit services is means to be the market-assessed joint probability which a given auditor will eventually discover a breach in the clients accounting system, and may report the breach which given that probability that a given auditor will discover a breach is depends on the audit procedures, auditors technological capabilities, the extent of sampling and so on. In fact, the same literature based on the past study has determined that the conditional probability of reporting a discovered breach is a measure of an auditors independence from a given client. To enhance the understanding of this, the definition of auditor independence is used in DeAngelo (1981) and Watts and Zimmerman (1981), who has been argue on the ex ante value of an audit depends on the auditors incentives to disclose selectively ex post. To add some more, a statement proposed by Watkins et al. (2004) in his study has explained that auditor independence and competence are critical elements affecting the credibility and reliability of an auditors report and, therefore, financial reporting credibility. 2.6 Past researches 2.6.1 Audit firm tenure and fraudulent financial reporting There are a lot of findings and conclusion reviewed by previous scholars from different view, whereby according to study conducted by Carcello et al. (2004), who has stated that there was only limited research on the relation between audit firm tenure and audit quality. On the other study conducted by casterella et al. (2005), conclusion was made that audit quality is lower given longer auditor tenure besides also suggested that audit failures are less (more) likely when auditor tenure is short or (long). Meanwhile, the finding has been denied by Chi and Huang (2005) who declared that long audit partner tenure is associated with reduced earnings quality. It is further mentioned that the two aspects of auditor tenure namely the tenure of the audit firm and the tenure of individuals engaged in the audit, particularly the engagement partner which imply that even though both aspects have been tested in the literature, the emphasis has been on audit firm tenure due to difficulties in iden tifying the engagement partner in most countries. It finally has come to complicated conclusion which shown that the empirical evidence of the effects of audit firm tenure on audit quality is combined and mixed. Apart of it, Casterella et al. (2002) and Choi and Doogar (2005) mentioned that Studies report which audit quality decreases with audit firm tenure, which may includes the auditors failure to detect fraudulent financial reporting or argument by Davis et al.(2002) is on the issuing of going concern opinions before bankruptcy and a positive relation between audit firm tenure and discretionary accruals. Different point of view and proofs from different studies, revealed that audit quality increases with audit firm tenure while another famous scholar in this study, Johnson et al. (2002) proven that the absolute value of unexpected accruals is higher in the early years of audit firm tenure in his study conducted. Recent finding on the past researches conducted and published in US as the effect of audit firm tenure (AUDTEN) on audit quality study conducted by many scholars namely Ghosh and Moon (2005); Carcello and Nagy, (2004); Myers et al., (2003); Johnson et al.,(2002); Geiger and Raghunandan, (2002) where the results proven that in the situation of audit tenure increases, audit quality also increases. Fargher et al, (2008) has shown result in his study that audit failures are most likely to occur in the first few years of tenure of an audit firm while several prior US studies have attempted to debate on the auditor tenure. In some other findings gathered include in the study conducted by Deis and Giroux (1992) who supported that audit quality decreases as auditor tenure increases, whereby in contrast, St Pierre and Andersen (1984) found firms that detected errors and experience higher legal risk than auditors with a tenure greater than three years is based on the auditors of new clients (t hree years or less on the engagement) commit. The former statement has further supported by Knapp (1991) which based on audit committee members responses to the survey, able to concludes that as auditors gain more experience with individual clients, the likelihood of discovering material errors increases while Geiger and Raghunandan (2002) has come to conclusion that short-tenured auditors is not efficient in the collection and evaluation of evidence as compared to long-tenured auditors. Obviously, based on finding gathered from different type of studies conducted, it can be concluded that their results are consistent with long-tenured auditors having a more in-depth knowledge of their clients financial status and operating systems than short-tenured auditors. However, Carcello and Nagy (2004) have concluded from their study that fraudulent financial reporting is more likely to occur in the first three years of an audit as they have not provide proofs and evidence of greater fraudul ent financial reporting by clients of long-tenured auditors. On the other study conducted by Myers et al. (2003), it was revealed that tenure and earnings can be considered as quality where the auditor-client relationship lasted for at least five years whereby they find that the magnitude of both discretionary and current ACC declines with longer auditor tenure. To further support it, Myers et al. (2003) concluded that high audit quality is determined based on the longer auditor tenure constrains managerial discretion with accounting accruals while on the other study conducted, Johnson et al. (2002) has revealed that accruals are more bigger and less persistent for firms with short auditor tenure relative to those with medium or long tenure. Finally in contrast, Davis et al. (2002) has concluded that audit quality might declines with extended tenure as the reason on tenure increases, client firms may have greater earnings forecast errors decline and alsoreporting flexibility. Another findings from studies conducted by Beck, Frecka and Soloman, (1988); Carcello and Nagy, (2004); Johnson, Khurana and Reynolds, (2002); Meyers, Meyers and Omer, (2003); Ghosh and Moon, (2005) has definitely supported the facts of auditors with long tenure have comparative advantage in this respect as they develop client-specific knowledge and deeper understanding of clients business process and risk whereby with the proofs as that fraudulent financial reporting is most likely to occur in the first three years (termed as short tenure) of auditor-client relationship. However, these studies conducted by the above mentioned scholars has failed to state any evidence that longer audit firm tenure (i.e., nine years or more) is associated with reduced financial reporting quality. Apart from that, another authors, Meyers and Omer (2003) in the study has examined on the association between audit firm tenure and earnings quality where auditor-client relationship lasted for at least five years, which lead them to come up with conclusion that longer auditor tenure constrains managerial discretions with accounting accruals, which suggests high audit quality (i.e. audit firm tenure is negatively related to both the absolute discretionary and current accruals and signed positive discretionary and current accruals, and positively related to both the signed negative discretionary and current accruals). Long-tenured auditors are more efficient as it based on the opinion view of Geiger and Raghunandan (2002) from the study conducted which based in the collecting and evaluating evidence than short-tenured auditors because long-tenured auditors have more in-depth knowledge about their clients financial status and operating systems than short-tenured auditors. The other study conducted by Nashwa George (2009) on The Relationship Between Audit Firm Tenure And Probability Of Financial Statement Fraud which has proven the long auditor tenure for a particular client which close auditor-client relationship has the potential to impair auditor objectivity in assurance functions leading to reduced financial reporting quality with the studys objective of finding out whether audit firm and client relationship is in any way related to a potential fraud risk situation in financial reporting is also determined. Another scholar, Beneish (1999) and Lundelius (2003) also has proposed on the using of five fraud indicators as the direct measure of the probability of financial statement fraud and examine whether these fraud indicators are related to audit firm tenure as used by George (2009) in this study. It shown that by using the cross-sectional multivariate regression analysis, the results in the analysis show that most fraud indicators are significantly negatively associated with audit firm tenure (expressed in terms of number of years of audit firm and client relationship). The results also supported by some previous researches which conducted by Carcello and Nagy (2004), Myers, Myers and Omer (2003) and also Johnson, Khurana and Reynolds (2002) that proven a long audit firm tenure is not related with reduced financial reporting quality, however mentioned that financial reporting problems are found to be mostly confined to the initial years of auditor engagement. Based on the review, these previous studies is very important and contribute to the audit literature by employing a direct measure of financial statement fraud and demonstrating a systematic negative association between audit firm tenure and probability of financial statement fraud. According to Casterella et al. (2002),there are two aspects of auditor tenure identified namely tenure of the audit firm and the other one is tenure of individuals engaged in the audit, which is particularly the engagement partner. The scholar has argued that even though the two mentioned aspects of tenure had been studied in past research, the audit firm tenure still need to be analyze further due to difficulties in identifying the engagement partner in most countries, since different countries are facing different rules and requirements. Besides, impacts on audit quality by the audit firm tenure are proven at the same time. Based on the past studies conducted by a few scholars namely Casterella et al. (2002) and Choi and Doogar (2005) has proven that audit quality decreases with audit firm tenure, that might includes inability of the auditor to detect fraudulent financial reporting or issuing going concern opinions before bankruptcy and a positive relation between audit firm tenure and discretionary accruals as further supported by Davis et al. (2002). In fact, the other study developed by Johnson et al. (2002) has also proved that audit quality increases with audit firm tenure. It was supported from the findings of the study which stated that the absolute value of unexpected accruals is higher in the early years of audit firm tenure. On the other side, Myers et al. (2003) has reported a negative relation between audit firms in his past research conducted. 2.6.2 Audit firm size and fraudulent financial reporting Research conducted by Sinason et al. (2001) on the length of audit tenure has come up to conclusion to be positively affected by the type of audit firm whereby it means that smaller audit firms experience shorter tenure compared to their larger counterparts who often enjoy lengthy tenure. Another finding based on the previous studies is difficulties faced by small firm in the long run in order to keep their existing clients and at the same time maintain a high degree of independence and objectivity due to increased competition and size mismatch as differences in the length of tenure between the two types of audit firms which could impair independence. It was proposed and learned from previous cases that the size of audit firm should match the size of auditee whereby when a size mismatch happened between large auditees audited by small audit firms could cause termination of the audit engagement as proven by Hudaib and Cooke (2005). From the previous literature and analysis based on previous researchers, Win the situation where client-specific quasi-rents vary across clients, auditor size is continues to serve as for the audit quality because larger auditors possess greater total collateral, but a full focus on size alone is not effective as it does not inform consumers about the relationship between the quasi-rents specific to one (potentially large) client and the auditors total quasi-rent stream. Due to this matter, it was

Computer Repair :: Essays Papers

Computer Repair At Ford Motor Company, we have a passion for Better Ideas. Whether pushing the limits of technology and design, or bringing people together within a community, we work to approach every challenge with ingenuity and caring. Explore opportunities for doing business with us, visit the Investor Center, or learn more about us. Environmental Initiatives Learn what we're doing to build vehicles that are better for the environment as well as promote conservation in communities, schools, and our very own facilities. Corporate Citizenship Explore what corporate citizenship means at Ford Motor Company and how we are striving to make the world a better place. Safety & Security The safety of our vehicles and the families who rely on them is essential to Ford Motor Company. Read about our latest safety enhancements and how we're educating motorists to buckle up and drive smart. Design & Technology We're researching in Asia, partnering with NASA, and innovating in our plants and offices around the world every day. Get a preview of what's new and what's next at Ford Motor Company. Partnerships & Alliances We want you to know about the partners we work with and the programs we support. Our professional network includes some of the most exciting companies and collaborations in the marketplace today. Suppliers Ford Motor Company relies on strong relationships with suppliers and we welcome new suppliers with great products and ideas. Investor Information Access investor news, stock updates, and company reports. Heritage Trace the history of Ford Motor Company—learn more about Henry Ford and 100 years of innovation. Newsroom Get news, read press releases, and review our company policies on topics such as air quality and the Firestone recall. Global Sites Check out the websites, vehicles, and services that are available in over 120 countries. Careers Our success has been achieved through the concerted efforts and collective vision of a diverse workforce in the US and abroad. Find out about career opportunities with us. Site Map Privacy FAQs Contact Us Note: leads to an external site  ©Copyright 2001 Ford Motor Company. All rights reserved. Computer Repair :: Essays Papers Computer Repair At Ford Motor Company, we have a passion for Better Ideas. Whether pushing the limits of technology and design, or bringing people together within a community, we work to approach every challenge with ingenuity and caring. Explore opportunities for doing business with us, visit the Investor Center, or learn more about us. Environmental Initiatives Learn what we're doing to build vehicles that are better for the environment as well as promote conservation in communities, schools, and our very own facilities. Corporate Citizenship Explore what corporate citizenship means at Ford Motor Company and how we are striving to make the world a better place. Safety & Security The safety of our vehicles and the families who rely on them is essential to Ford Motor Company. Read about our latest safety enhancements and how we're educating motorists to buckle up and drive smart. Design & Technology We're researching in Asia, partnering with NASA, and innovating in our plants and offices around the world every day. Get a preview of what's new and what's next at Ford Motor Company. Partnerships & Alliances We want you to know about the partners we work with and the programs we support. Our professional network includes some of the most exciting companies and collaborations in the marketplace today. Suppliers Ford Motor Company relies on strong relationships with suppliers and we welcome new suppliers with great products and ideas. Investor Information Access investor news, stock updates, and company reports. Heritage Trace the history of Ford Motor Company—learn more about Henry Ford and 100 years of innovation. Newsroom Get news, read press releases, and review our company policies on topics such as air quality and the Firestone recall. Global Sites Check out the websites, vehicles, and services that are available in over 120 countries. Careers Our success has been achieved through the concerted efforts and collective vision of a diverse workforce in the US and abroad. Find out about career opportunities with us. Site Map Privacy FAQs Contact Us Note: leads to an external site  ©Copyright 2001 Ford Motor Company. All rights reserved.

The Vampire Diaries: The Fury Chapter Four

Something yanked Elena out of the tree and, yowling a protest, she fell and landed on her feet like a cat. Her knees hit the ground a second later and got bruised. She reared back, fingers hooked into claws to attack whoever had done it. Damon slapped her hand away. â€Å"Why did you grab me?† she demanded. â€Å"Why didn't you stay where I put you?† he snapped. They glared at each other, equally furious. Then Elena was distracted. The shrieking was still going on upstairs, augmented now by rattling and banging at the window. Damon nudged her against the house, where they couldn't be seen from above. â€Å"Let's get away from this noise,† he said fastidiously, looking up. Without waiting for a response, he caught her arm. Elena resisted. â€Å"I have to go in there!† â€Å"You can't.† He gave her a wolfish smile. â€Å"I mean that literally. You can't go in that house. You haven't been invited.† Momentarily nonplussed, Elena let him tow her a few steps. Then she dug her heels in again. â€Å"But I need my diary!† â€Å"What?† â€Å"It's in the closet, under the floorboards. And I need it. I can't go to sleep without my diary.† Elena didn't know why she was making such a fuss, but it seemed important. Damon looked exasperated; then, his face cleared. â€Å"Here,† he said calmly, eyes glinting. He withdrew something from his jacket. â€Å"Take it.† Elena eyed his offering doubtfully. â€Å"It's your diary, isn't it?† â€Å"Yes, but it's my old one. I want my new one.† â€Å"This one will have to do, because this one is all you're getting. Come on before they wake up the whole neighborhood.† His voice had turned cold and commanding again. Elena considered the book he held. It was small, with a blue velvet cover and a brass lock. Not the newest edition perhaps, but it was familiar to her. She decided it was acceptable. She let Damon lead her out into the night. She didn't ask where they were going. She didn't much care. But she recognized the house on Magnolia Avenue; it was where Alaric Saltzman was staying. Elena licked her lips. â€Å"No,† Damon said shortly. â€Å"This one's not for biting. There's something fishy about him, but you should be safe enough in the house. I've slept here before. Up here.† He led her up a flight of stairs to an attic with one small window. It was crowded with stored objects: sleds, skis, a hammock. At the far end, an old mattress lay on the floor. â€Å"He won't even know you're here in the morning. Lie down.† Elena obeyed, assuming a position that seemed natural to her. She lay on her back, hands folded over the diary that she held to her breast. Damon dropped a piece of oilcloth over her, covering her bare feet. â€Å"Go to sleep, Elena,† he said. He bent over her, and for a moment she thought he was going to†¦ do something. Her thoughts were too muddled. But his night black eyes filled her vision. Then he pulled back, and she could breathe again. The gloom of the attic settled in on her. Her eyes drifted shut and she slept. She woke slowly, assembling information about where she was, piece by piece. Somebody's attic from the looks of it. What was she doing here? Rats or mice were scuffling somewhere among the piles of oilcloth-draped objects, but the sound didn't bother her. The faintest trace of pale light showed around the edges of the shuttered window. Elena pushed her makeshift blanket off and got up to investigate. It was definitely someone's attic, and not that of anyone she knew. She felt as if she had been sick for a long time and had just woken up from her illness. What day is it? she wondered. She could hear voices below her. Downstairs. Something told her to be careful and quiet. She felt afraid of making any kind of disturbance. She eased the attic door open without a sound and cautiously descended to the landing. Looking down, she could see a living room. She recognized it; she'd sat on that ottoman when Alaric Saltzman had given a party. She was in the Ramsey house. And Alaric Saltzman was down there; she could see the top of his sandy head. His voice puzzled her. After a moment she realized it was because he didn't sound fatuous or inane or any of the ways Alaric usually sounded in class. He wasn't spouting psycho-babble, either. He was speaking coolly and decisively to two other men. â€Å"She might be anywhere, even right under our noses. More likely outside town, though. Maybe in the woods.† â€Å"Remember, the first two victims were found near the woods,† said the other man. Is that Dr. Feinberg? Elena thought. What's he doing here? What am I doing here? â€Å"No, it's more than that,† Alaric was saying. The other men were listening to him with respect, even with deference. â€Å"The woods are tied up in this. They may have a hiding place out there, a lair where they can go to earth if they're discovered. If there is one, I'll find it.† â€Å"Are you sure?† said Dr. Feinberg. â€Å"I'm sure,† Alaric said briefly. â€Å"And that's where you think Elena is,† said the principal. â€Å"But will she stay there? Or will she come back into town?† â€Å"I don't know.† Alaric paced a few steps and picked up a book from the coffee table, running his thumbs over it absently. â€Å"One way to find out is to watch her friends. Bonnie McCullough and that dark-haired girl, Meredith. Chances are they'll be the first ones to see her. That's how it usually happens.† â€Å"And once we do track her down?† Dr. Feinberg asked. â€Å"Leave that to me,† Alaric said quietly and grimly. He shut the book and dropped it on the coffee table with a disturbingly conclusive sound. The principal glanced at his watch. â€Å"I'd better get moving; the service starts at ten o'clock. I presume you'll both be there?† He paused on his way to the door and looked back, his manner irresolute. â€Å"Alaric, I hope you can take care of this. When I called you in, things hadn't gone this far. Now I'm beginning to wonder-â€Å" â€Å"I can take care of it, Brian. I told you; leave it to me. Would you rather have Robert E. Lee in all the papers, not just as the scene of a tragedy but also as ‘The Haunted High School of Boone County'? A gathering place for ghouls? The school where the undead walk? Is that the kind of publicity you want?† Mr. Newcastle hesitated, chewing his lip, then nodded, still looking unhappy. â€Å"All right, Alaric. But make it quick and clean. I'll see you at the church.† He left and Dr. Fein-berg followed him. Alaric stood there for some time, apparently staring into space. At last he nodded once and went out the front door himself. Elena slowly trailed back up the stairs. Now what had all that been about? She felt confused, as if she were floating loose in time and space. She needed to know what day it was, why she was here, and why she felt so frightened. Why she felt so intensely that no one must see her or hear her or notice her at all. Looking around the attic, she saw nothing that would give her any help. Where she had been lying there were only the mattress and the oilcloth-and a little blue book. When she finished, she was weak with fear and horror. Bright spots danced and shimmered before her eyes. There was so much pain in these pages. So many schemes, so many secrets, so much need. It was the story of a girl who'd felt lost in her own hometown, in her own family. Who'd been looking for†¦ something, something she could never quite reach. But that wasn't what caused this throbbing panic in her chest that drained all the energy from her body. That wasn't why she felt as if she were falling even when she sat as still as she could get. What caused the panic was that she remembered. She remembered everything now. The bridge, the rushing water. The terror as the air left her lungs and there was nothing but liquid to breathe. The way it had hurt. And the final instant when it had stopped hurting, when everything had stopped. When everything†¦ stopped. Oh, Stefan, I was so frightened, she thought. And the same fear was inside her now. In the woods, how could she have behaved like that to Stefan? How could she have forgotten him, everything he meant to her? What had made her act that way? But she knew. At the center of her consciousness, she knew. Nobody got up and walked away from a drowning like that. Nobody got up and walked away alive. Slowly, she rose and went to look at the shuttered window. The darkened pane of glass acted as a mirror, throwing her reflection back at her. It was not the reflection she'd seen in her dream, where she had run down a hall of mirrors that seemed to have a life of their own. There was nothing sly or cruel about this face. Just the same, it was subtly different from what she was used to seeing. There was a pale glow to her skin and a telling hollowness about the eyes. Elena touched fingertips to her neck, on either side. This was where Stefan and Damon had each taken her blood. Had it really been enough times, and had she really taken enough of theirs in return? It must have been. And now, for the rest of her life, for the rest of her existence, she would have to feed as Stefan did. She would have to†¦ She sank to her knees, pressing her forehead against the bare wood of a wall. I can't, she thought. Oh, please, I can't; I can't. She had never been very religious. But from that deep place inside, her terror was welling up, and every particle of her being joined in the cry for aid. Oh, please, she thought. Oh, please, please, help me. She didn't ask for anything specific; she couldn't gather her thoughts that far. Only: Oh, please help me, oh please, please. Her face was still pale but eerily beautiful, like fine porcelain lit from within. Her eyes were still smudged with shadows. But there was a resolve in them. She had to find Stefan. If there was any help for her, he would know of it. And if there wasn't†¦ well, she needed him all the more. There was nowhere else she wanted to be except with him. She shut the door of the attic carefully behind her as she went out. Alaric Saltzman mustn't discover her hiding place. On the wall, she saw a calendar with the days up to December 4 crossed off. Four days since last Saturday night. She'd slept for four days. When she reached the front door, she cringed from the daylight outside. It hurt. Even though the sky was so overcast that rain or snow looked imminent, it hurt her eyes. She had to force herself to leave the safety of the house, and then she felt a gnawing paranoia about being out in the open. She slunk along beside fences, staying close to trees, ready to melt into the shadows. She felt like a shadow herself -or a ghost, in Honoria Fell's long white gown. She would frighten the wits out of anyone who saw her. But all her circumspection seemed to be wasted. There was no one on the streets to see her; the town might have been abandoned. She went by seemingly deserted houses, forsaken yards, closed stores. Presently she saw parked cars lining the street, but they were empty, too. And then she saw a shape against the sky that stopped her in her tracks. A steeple, white against the thick dark clouds. Elena's legs trembled as she made herself creep closer to the building. She'd known this church all her life; she'd seen the cross inscribed on that wall a thousand times. But now she edged toward it as if it were a caged animal that might break loose and bite her. She pressed one hand to the stone wall and slid it nearer and nearer to the carved symbol. When her outspread fingers touched the arm of the cross, her eyes filled and her throat ached. She let her hand glide along it until it gently covered the engraving. Then she leaned against the wall and let the tears come. I'm not evil, she thought. I did things I shouldn't have. I thought about myself too much; I never thanked Matt and Bonnie and Meredith for all they did for me. I should have played more with Margaret and been nicer to Aunt Judith. But I'm not evil. I'm not damned. When she could see again, she looked up at the building. Mr. Newcastle had said something about the church. Was it this one he meant? She avoided the front of the church and the main doorway. There was a side door that led to the choir loft, and she slipped up the stairs noiselessly and looked down from the gallery. She saw at once why the streets had been so empty. It seemed as if everyone in Fell's Church was here, every seat in every pew filled, and the back of the church packed solid with people standing. Staring at the front rows, Elena realized that she recognized every face; they were members of the senior class, and neighbors, and friends of Aunt Judith. Aunt Judith was there, too, wearing the black dress she'd worn to Elena's parents' funeral. Fell's Church was here, every seat in every pew filled, and the back of the church packed solid with people standing. Staring at the front rows, Elena realized that she recognized every face; they were members of the senior class, and neighbors, and friends of Aunt Judith. Aunt Judith was there, too, wearing the black dress she'd worn to Elena's parents' funeral. â€Å"†¦ share our remembrances of this very special girl,† he said, and he moved aside. Elena watched what happened after with the unearthly feeling that she had a loge seat at a play. She was not at all involved in the events down there on stage; she was only a spectator, but it was her life she was watching. Mr. Carson, Sue Carson's father, came up and talked about her. The Carsons had known her since she was born, and he talked about the days she and Sue had played in their front yard in the summer. He talked about the beautiful and accomplished young lady she had become. He got a frog in his throat and had to stop and take off his glasses. Sue Carson went up. She and Elena hadn't been close friends since elementary school, but they'd remained on good terms. Sue had been one of the few girls who'd stayed on Elena's side after Stefan had come under suspicion for Mr. Tanner's murder. But now Sue was crying as if she'd lost a sister. â€Å"A lot of people weren't nice to Elena after Halloween,† she said, wiping her eyes and going on. â€Å"And I know that hurt her. But Elena was strong. She never changed just to conform to what other people thought she should be. And I respected her for that, so much†¦Ã¢â‚¬  Sue's voice wobbled. â€Å"When I was up for Homecoming Queen, I wanted to be chosen, but I knew I wouldn't be and that was all right. Because if Robert E. Lee ever had a queen, it was Elena. And I think she always will be now, because that's how we'll all remember her. And I think that for years to come the girls who will go to our school might remember her and think about how she stuck by what she thought was right†¦Ã¢â‚¬  This time Sue couldn't steady her voice and the reverend helped her back to her seat. The girls in the senior class, even the ones that had been nastiest and most spiteful, were crying and holding hands. Girls Elena knew for a fact hated her were sniffling. Suddenly she was everybody's best friend. There were boys crying, too. Shocked, Elena huddled closer to the railing. She couldn't stop watching, even though it was the most horrible thing she had ever seen. Frances Decatur got up, her plain face plainer than ever with grief. â€Å"She went out of her way to be nice to me,† she said huskily. â€Å"She let me eat lunch with her.† Rubbish, Elena thought. I only spoke to you in the first place because you were useful in finding out information about Stefan. But it was the same with each person who went up to the pulpit; no one could find enough words to praise Elena. â€Å"I always admired her†¦Ã¢â‚¬  â€Å"One of my favorite students†¦Ã¢â‚¬  When Meredith rose, Elena's whole body stiffened. She didn't know if she could deal with this. But the dark-haired girl was one of the few people in the church who wasn't crying, although her face had a grave, sad look that reminded Elena of Honoria Fell as she looked on her tomb. â€Å"When I think about Elena, I think about the good times we had together,† she said, speaking quietly and with her customary self-control. â€Å"Elena always had ideas, and she could make the most boring work into fun. I never told her that, and now I wish I had. I wish that I could talk to her one more time, just so she would know. And if Elena could hear me now†-Meredith looked around the church and drew a long breath, apparently to calm herself-â€Å"if she could hear me now, I would tell her how much those good times meant to me, and how much I wish that we could still have them. Like the Thursday nights we used to sit together in her room, practicing for the debate team. I wish we could do that just once more like we used to.† Meredith took another long breath and shook her head. â€Å"But I know we can't, and that hurts.† What are you talking about? Elena thought, her misery interrupted by bewilderment. We used to practice for the debate team on Wednesday nights, not Thursdays. And it wasn't in my bedroom; it was in yours. And it was no fun at all; in fact, we ended up quitting because we both hated it†¦ Suddenly, watching Meredith's carefully composed face, so calm on the outside to conceal the tension within, Elena felt her heart begin to pound. Meredith was sending a message, a message only Elena could be expected to understand. Which meant that Meredith expected Elena to be able to hear it. Meredith knew. Had Stefan told her? Elena scanned the rows of mourners below, realizing for the first time that Stefan wasn't among them. Neither was Matt. No, it didn't seem likely that Stefan would have told Meredith, or that Meredith would choose this way of getting a message to her if he had. Then Elena remembered the way Meredith had looked at her the night they had rescued Stefan from the well, when Elena had asked to be left alone with Stefan. She remembered those keen dark eyes studying her face more than once in the last months, and the way Meredith had seemed to grow quieter and more thoughtful each time Elena came up with some odd request. Meredith had guessed then. Elena wondered just how much of the truth she'd put together. Bonnie was coming up now, crying in earnest. That was surprising; if Meredith knew, why hadn't she told Bonnie? But maybe Meredith had only a suspicion, something she didn't want to share with Bonnie in case it turned out to be a false hope. â€Å"Thank you,† Bonnie said, wiping her streaming eyes. She tilted her head back to look at the ceiling, either to regain her poise or to get inspiration. As she did, Elena saw something that no one else could see: she saw Bonnie's face drain of color and of expression, not like somebody about to faint, but in a way that was all too familiar. A chill crawled up Elena's backbone. Not here. Oh, God, of all times and places, not here. But it was already happening. Bonnie's chin had lowered; she was looking at the congregation again. Except that this time she didn't seem to see them at all, and the voice that came from Bonnie's throat was not Bonnie's voice. â€Å"No one is what they appear. Remember that. No one is what they appear.† Then she just stood there, unmoving, staring straight ahead with blank eyes. People began to shuffle and look at one another. There was a murmur of worry. â€Å"Remember that-remember-no one is what they seem†¦Ã¢â‚¬  Bonnie swayed suddenly, and Reverend Bethea ran to her while another man hastened up from the other side. The second man had a bald head that was now shining with sweat-Mr. Newcastle, Elena realized. And there at the back of the church, striding up the nave, was Alaric Saltzman. He reached Bonnie just as she fainted, and Elena heard a step behind her on the stair.

The Foreshadow Essay

The Foreshadow Essay The Foreshadow Essay The Foreshadow Jane Romness Gardner 1 May 11, 2015 Throughout years of education in writing, English teachers teach their students to attempt to capture their reader’s attention with the first paragraph or even the first sentence. If the reader’s attention is not captured, then the reader would not have an interest in reading the book. Shakespeare helps demonstrate this by trying to hook the reader in the prologue he wrote in Romeo and Juliet that is only fourteen lines long. This passage is very important to the play because of Shakespeare’s attempt to embrace not only the reader of his play, but the attending audience at performances. His unique way of foreshadowing the play in this superb introduction sets the perfect stage for engagement. The first prologue of the drama determines the plot and what is going to happen in the play. This helps the reader and audience watching the play understand key information about the plot. The production of Romeo and Juliet takes place in the city of Verona, Ita ly and is approximately two hours long. In Verona, there are two households who have an on-going rivalry. Specifically, the Montagues and the Capulets have had a tumultuous history. Despite centuries of fighting, their children, Romeo and Juliet fall in love. As lovers, not only are they dangerous to themselves, but they also cause doom to others. Their unfortunate suicides cause the end of their parent’s feud. Of course, a destiny welcomed by no one, especially parents. Shakespeare’s unique prologue is so explicit it basically tells the reader what is going to happen at the end of the book. It’s as if the reader is reading the last paragraph of a book. It ruins the excitement but it seemed to work for Shakespeare, as now Romeo and Juliet is world famous. Characters such as the chorus, the families of the Montague’s and Capulet’s and the star-crossed lovers develop throughout the prologue. First, it demonstrates the role of the chorus. The responsibility of the chorus is not to talk to the characters in the play, but to set the scene of the production. They talk directly to the audience explaining what is going to happen in the play. The chorus is an example of Shakespeare incorporating aspects of Greek drama. Next, the Prologue introduces the two households of the same high class that have a rivalry. The conflict is so extreme that it even involves killing of the other residents. The audience also discovers a youth from each household falls in love with each other. Their love is forbidden and fate mainly influences their future. This foreshadowing, as an introduction of the characters and their legacy, sets the stage for one of the most famous love stories ever. The theme of fate and figurative language can be solicited from the prologue of Romeo and Juliet. The audience knows that the story will end in tragedy due to fate from the beginning. The lover’s lives will end because of unluckiness. Showing that fate will determine their destinies, the chorus tells us these "star-crossed lover’s† relationship are â€Å"death-marked." Another strategy Shakespeare uses to maintain the

Brevity of human life Essays

Brevity of human life Essays Brevity of human life Paper Brevity of human life Paper Many of the writers in this anthology use poetry to examine the idea of the brevity of human life, but they treat this idea in very different ways. The brevity of life is a theme often explored, not only through poetry, but in day to day life. For many years people have been engaging with the idea that life is simply too short to waste, that each mans life is but a breath and in fact pales in comparison to the wonder of nature. A fine example of a poem which considers the succinctness of life is Andrew Marvells To His Coy Mistress. This poem straight away engages with the theme; time, and examines the brevity of human life with an argument to seize the day. The poem is written to his lover in an attempt to show her that life is too short to waste and to convince her to give up her long preserved virginity. The poem is divided into three verses: in the first verse, the poet uses hyperbole to enact the proposition that literary lovers should waste time conversing and in admiring each other in exotic surroundings; Thou by the Indian Ganges side shouldst rubies find, this, juxtaposed with Humber, in his banal hometown of Yorkshire, highlights that the narrative is in fact intended to be humorous and should not be taken wholly seriously, which is reinforced by the regular rhythm and rhyme. Marvells hyperboles gradually escalate throughout the first verse, climaxing in extravagant claims that he will love her ten years before the flood, effectively revealing to the reader that he strongly believes that time should not, and will not, limit his ability to love and be loved, and, as his hyperboles increase, so does his vegetable love. The second stanza shifts from a blazon approach to the carpe diem argument. There is a clear sense of urgency; he feels that time is constantly running out, which is signified by his lack of hyperbole, instead opting for more quick paced, uncontrived statements such as thy beauty shall no more be found, reinforcing this constant idea that each day wasted is simply one day closer to death; that they should not waste their time engaging in mere conversation, keeping her long preserved virginity when time is not on their side. Again, the image of time is present here; And yonder all before us lie Deserts of vast eternity, but rather than an idyllic life, it is a negative, lifeless eternity, this rejection of the afterlife widely represents the increasing religious scepticism at the time. The final stanza reverts back to the theme of the first, only this time referring to the incomprehensible movements of heaven, which, according to Marvell, can be changed by him and his lover, intent that they need not fall victims to the predator that is time, but instead hunt it down like amorous birds of prey. This stanza introduces the first real example of passion; And while thy willing soul transpires At every pore with instant fires, with his speech becoming much more positive and the threats of the second stanza seem to disappear, further adding to this urgent, almost frenzied, attitude; desperately trying to convince his lover that if they unite they can break through the gates of time; devouring time rather than let it devour them. The poem is written in rhyming couplets throughout, which is a key feature of the poem as it further emphasises Marvells urgency throughout the poem; trying to convince the woman he loves that, although they cannot make the sun stand still, they can indeed still make him run. Despite Marvells obvious disdain for the inevitable fact that time will eventually overcome them, he turns this around and instead uses the concept of time to praise and flatter her; A hundred years should go to praise Thine eyes, and on thy forehead gaze, Two hundred to adore each breast, But thirty thousand to the rest; An age at least to every part, And the last age should show your heart. On the surface, To His Coy Mistress could be construed as a shallow poem about a man simply trying to seduce his mistress, however, the underlying message is made clear through Marvells witty parody of conventional structure, combined with his hyperbole and imagery, that he is convincing his lover that life is short, and it is better to enjoy each day as it comes rather than let yourself fall victim to time.

The Power of Brand Essay Example | Topics and Well Written Essays - 3500 words

The Power of Brand - Essay Example Today, a brand is made out of not one, but a host of cultural ideas. Branding as a strategy involves a multitude of elements such as symbols, words and images; experiences and feelings, patterns of belonging, allegiance and identity; values, belief systems and knowledge; and many, many, many more. (Grant, 2006, p. 90) This study concerns the power of international brands of consumer goods to foster consumer loyalty to the brand. The dissertation proposes to explore the phenomenon of brand communities of international brands in local society, to describe and document how these brand communities distinguish themselves from one another in terms of their common viewpoints, attitudes towards their product brand, their rituals and traditions. It shall thereafter be verified whether this same set of values, representations, behaviour patterns and rituals are replicated in similar brand communities in other parts of the world. In particular, the study shall focus on the existence of brand communities as an element of the market strategy that seeks to foster what may be almost described as a â€Å"cult following† – a phenomenon more persistent than a fad and which has every indication of a subculture that goes beyond merely repeatedly purchasing the product. The study shall examine those brands for which the phenomenon has entrenched itself, such as the following suggested brands: One may argue that â€Å"Harry Potter† or â€Å"Star Wars† may be classified as â€Å"brands† for the purpose of this study, despite both being concoctions of literature and cinema. It cannot be denied that what was one book and one movie have spawned not only into a series of books and movies (commercially successful, one might add), but also several other product lines that have proved profitably franchises because they carried the names â€Å"Harry Potter† and â€Å"Star Wars†. In this manner, it may be said that â€Å"Harry Potter† and â€Å"Star Wars† have evolved into

Oscar Wildes Fashion Ugliness Argument Essay Example | Topics and Well Written Essays - 1000 words

Oscar Wildes Fashion Ugliness Argument - Essay Example The paper "Oscar Wilde’s Fashion Ugliness Argument" critically examines whether fashion has some ugliness. Oscar Wilde was arguably right in his observation that the mass market that produces and distributes fashion products is saturated with poor quality products, which are meant to appeal to the end-users within a short period of time as the manufacturers make millions of pounds in profits. Producing fashion items for global consumption generally takes precedent over creativity or individual vision. The skill and creativity in the design of tight undergarments, for example, takes a lesser role as far as creating the commodity is concerned. Serving hundreds of millions of consumers with such unhealthy clothes for â€Å"six months† requires quick production of simple fashion materials through cheap processes for selling multiple times over without paying attention at the health risks and or discomfort that it would pose to the wearers. The end-result is an â€Å"uglyâ €  fashion item that prevents the wearer from freely engaging in his or her everyday duties. In addition, owing to the priority of contemporary corporate bodies that design and produce fashion items to make profits, it is apparent that short-term gains cannot coexist with quality and the â€Å"inner† attraction of fashion items. Profit demands continuous generation of unique designs that are easy to manufacture such as backless blouses for women. Once a fashion design has been accepted, usually by individuals who are under the pressure to generate more revenue.