Compare two poetry Essay Example | Topics and Well Written Essays - 1000 words - 1

Compare two poetry - Essay Example of another indispensable character, the speaker’s son, Tichborne necessitates first person point of view for the narrating individual who is himself the central subject of the piece â€Å"My Prime of Youth is But a Frost of Cares†. Through the work of Jonson, the reader is engaged into the grieving sentiment of a man whose first son yield to a seemingly untimely death which the father recounts in bitter yet fond memories of affection, expressing â€Å"Farewell, thou child of my right hand, and joy.† As the text progresses in monologue, it appears as though the man illustrates how he has been through suffering and pain with the child yet despite this, he exhibits remorse, stating â€Å"My sin was too much hope of thee, lov’d boy.† One could be drawn to perceive a scenario of a literally dying son whom the father chooses not to save for another great cause or ground more essential than life. On exclaiming â€Å"O, could I lose all father now!† the speaker acknowledges his own weakness and shortfall at being incapable of executing an act of salvation for his offspring. Eventually he seeks to be justified, nevertheless, upon rationalizing â€Å"For why / Will Man lament the state he sh ould envy?† and this makes a smooth transition from the stage where he could have fully relished all guilt and put the burden on himself. To him, he would rather see a dead son than witness a child struggle with harsh realities of living when there is nothing he could do, remaining helpless for the loved one. It would be felt that no matter how difficult it is for the man to make the decision of letting go, allowing his son’s demise may be alternatively understood in the light of an outstanding love that would never afford to have someone subject to prolonged exposure to misery. On the other hand, Tichborne employs a similar tone of loss and regret for the character in the elegy â€Å"My Prime of Youth is But a Frost of Cares†, this time however, the man speaks of himself and of his

Research Proposal On Threat To Auditors Independence Accounting Essay

Research Proposal On Threat To Auditors Independence Accounting Essay History reveals that audit is a Latin word meaning he hears. Auditing originated in those years when individuals entrusted with public funds were required to give an oral account of their handling of those funds. Porter (1997) An opinion of an independent chartered accountant is needed to give the public rest of mind that the sets of accounts presented were true and fair and also conform to lay down standards. Independence is the cornerstone of auditing; Stewart (1977) quoted by Porter. In carrying out the audit assignment, the auditors must be independent i.e. the sense of being self reliant and his/her professional judgement not being subordinated by the opinion of others. (Porter, 1997, p.65) It is very important for the auditors to be independent otherwise the audit report will be undermined and lose its value. In order to make the users of information to have faith and rely on the audited account, they must be sure that the audited accounts are independent of entity, its management and other interested party. This is reflected in the fundamental principles of external auditing- objectivity and independence which state that auditors are objective and they express opinion independently of the entity and its directors. As the guide to professional ethics statement (GPES) 1:201: integrity objectivity and independence explains, objectivity is essential for any professional person exercising professional judgement. Objectivity is sometimes described as independence of mind (Dunlea, A. Maclochlainn, N. p.19). However, it is possible to identify some threats to auditors independence. The provision of non-audit services by auditors to their client is referred to as a self-review threat to auditors independence. This is so because once an auditor of a company starts to provide non-audit services to its client e.g. computation of corporation tax matters and other financial services the auditor and the directors tend to develop a relationship and this may jeopardise the objectivity of the auditor (Woolf, E. 1997, p.11-14). The provision of non-audit service by auditors to their client is still a topical issue. The New Standards on Ethics issued in October, 2004 by Auditing Practices Board (APB), gave some exemptions to small companies on the provision of non-audit services. These exemptions can be found on APBs website- www.frc.org.org/apb. (Accountancy, 2005) My interest in auditing as my best subject and my future aspiration to become an auditor made me to choose this topic to assess the threats to auditors independence. RESEARCH OBJECTIVES 1. To carry out a critical literature review to identify and assess the key threats to auditors independence. To examine the controversies on the provision of non-audit service. To carry out empirical research to establish the opinions of auditors on the provision of non-audit service, to know whether it can pose can a threat to auditors independence and objectivity. To draw a conclusion on the extent to which the provision of non-audit service does and is perceived to weaken the independence of auditors. 1.3 METHOD 1. Conduct a review of literature on auditing in relation to auditors independence and threat to auditors independence in order to develop research question. 2. A questionnaire will be developed with question based on the background and objective of the research. The questions in the questionnaire will seek to test the research question; does the provision of non-audit service, pose a threat to auditors independence? The questionnaire will be distributed to a sample of 20 auditing firms and 20 small sized businesses within Bolton, United Kingdom: In order to find out whether the how provision of non audit service poses a threat to auditors independence. Data analysis that will be used is percentage method and chart, to evaluate the effect of non audit service on auditors independence. 3. If required, conduct interviews with some auditors after the collation of questionnaire. TIMESCALE February 2005 Week 1-3, lectures on how to write good project and selection of research topic. March 1, 2005 Draft research proposal and individual tutorials. March 4, 2005 Submission of research proposal. March 2005 Literature review and clarification of research objectives. April 2005 Agree formal access to 20 auditing firms and businesses. April 2005 First draft of literature review, clarification of methodology and compilation, piloting and revision of questionnaire. April-May 2005 Administer questionnaires and collection of questionnaires. If required, conduct interviews. June 17, 2005 Submission of draft literature review, methodology and related documentation. July-September Analysis of primary/secondary data. 2005 October 2005 Further writing up and analysis. November25,2005 Draft completed including bibliography. January 13, 2006 Submission of final project report and logbook. (England, J. (2005) RESOURCES I have access to computer hardware and software. Access to auditing firms and businesses has been negotiated, subject to confirmation. I also have the finance required to pay all incidental cost as part of my course expenses. REFERENCES Dunlea, A. Maclochlainn, N. (1995) Auditing standards: A Quick Reference, Dublin, Ireland, Oak Trees Press. England, J. (2005),Lecture Materials on Accounting Theory and Practice, Department of Business Studies, University of Bolton, U.K. Porter, B. et. Al (1997) Principles of External Auditing. West Sussex, John Wiley and Sons Ltd. Sullivan, H. (2005), The Accountancy Magazine, February edition p.67. Woolf, E. (1997), Auditing Today, Essex, Prentice Hall. LITERATURE REVIEW LITERATURE REVIEW 2.1 INTRODUCTION Since the introduction of the auditing standard on independence, which requires auditors to be independent of the clients being audited, the maintenance of independence has become a critical issue for the accounting profession. Bartlett, R. W (1993, Online) The author sees independence in auditing as able to maintain an unbiased mental attitude in making decisions about audit work that one is to report upon. Independence in auditing context according to Bartlett, R. W. (1993), is the auditors ability to resist client pressure or/and the auditors ability to act with integrity and objectivity. Dunn, J. (1991, p.19), described independence as an attitude of mind characterised by integrity and an objective approach to professional work. Whittington and Pany, (1998, p.34) sees independence as, the ability to maintain an objective and impaired mental attitude throughout the audit assignment/ engagement. There is a general agreement that independence is an attitude of mind, which does not allow the viewpoints or conclusion of the corporate auditor to become reliant on or subordinate to the influence of pressures of conflicting interests; Lee (1993, p.98) quoted by Sherer, M. and Turley, S. (1997). For purposes of this research, independence will be separated into two related concepts of independence, which are; independence in fact and in appearance. Independence in fact is when an auditor displays independence in mental attitude when carrying out his statutory audit assignment. While independence in appearance simply means that the auditor should be seen as been independent in the publics view (shareholders, Potential investors). Public confidence would be impaired by evidence that independence was lacking, and/or when there is the existence of circumstances, which the public might believe, is likely to influence independence. The relationship that exists between the auditor and their client should be such that appears independent to the third party, Bartlett, R. W (1993). Whittington and Pany (1998, p.35) further state that, The requirement by the third party from the auditor is to give credibility to the audited financial statement. The concept of appearance of independence has been primarily concerned with identifying those situations in which a qualified Chartered Accountant might not be perceived to be independent. The mere perception that an auditor is not independent renders his report useless to the shareholders who wish to rely on it for decision-making purpose. Beattie, V. et al. (1999) stated that, The reality and perception of auditor independence is fundamental to public confidence in financial reporting. This work will identify and assess the key threat to auditors independence and concentrate on the provision of non-audit services. It will examine the controversies on the provision of non-audit services and establish the opinions of the public and auditors on such provisions. Finally a conclusion will be drawn on the extent to which provision of non-audit service does and is perceived to weaken the auditors independence. 2.1 ANALYSIS OF PRESENT SYSTEM A number of factors have been identified in textbooks, journals, articles, auditing standards and the publics view, which does affect auditors independence. Hussey, R. and Lan, G. (2001), identified some of the factors such as: the nature of the auditor-client relationship (Goldman and Barley, 1974), lack of strict auditing regulations, and competitive pressures leading to what has been termed predatory pricing or lowballing and the provision of non-audit services. Beattie and Fearnley, (1994), quoted by Hussey, R. and Lan, G. (2001), (Online). The auditing practice board(n.d) categories these threat as follows: Self interest threat, self review threat, management threat, advocacy threat, familiarity threat, and intimidation threat. Woolf, E. (1997, p.13), lists examples of threat to Auditors independence as follows: Undue dependence on a single audit client, overdue fees, litigation, external pressure or influence, family and other personal relationship, beneficial interest in shares (other investment) and trust, trustee investment in audit clients, voting on audit appointment, loans to and from client, receipt of hospitality or goods and services on preferential terms, and provision of non audit services to audit clients etc. Beattie, V. et al. (1999), stated the principal threat factors to independence relate to economic dependence and non-audit service provision. I have chosen to concentrate on how the provision of non-audit poses a threat to auditors independence, (Online). According to the Auditing standards guidelines (online, n.d.), non audit services comprises: Any engagement in which an audit firm provides professional services to an audit client other than pursuant to: the audit of financial statements; and those other roles which legislation or regulation specify can be performed by the auditors of the entity. An online source (n.d.) defined, non-audit service as, Those services that are permissible under applicable legislation and that are routine and recurring, do not impair the independence of the auditor, and are consistent with APB rules on external auditor independence. Other services that are rendered by auditors apart from auditing are: bookkeeping or other services related to the accounting records or financial statement, financial information systems design and implementation, actuarial services, internal audit outsourcing services, management functions, human resources, broker-dealer, investment adviser, legal services just to mention a few. (Online) The Authors research as indicated that over the years, there as been a growing dissatisfaction among investors and other users of financial statements about auditors provision of non-audit service. These services are perceived to weaken auditors independence when both audit work and non audit work are performed by the same audit firm to the same audit client. Barkess and Simnett, (1994), disagreed with the view, that the provision of non-audit service does impair auditors independence. They argued that there is no relationship between the level of other services and the type of audit report issued; hence they concluded that, the provision of other services by the external auditors to their clients does not compromise the independence of the external auditors. The accounting profession also disagreed about whether non-audit services impaired the performance of the audit and financial reporting process. Several auditors are of the opinion that, when they understand the factors that influence and improve the entitys performance, that they will be able to focus their audit on those critical issues. Others view provision of non audit service, as an impediment to independence because, in some cases, the fees from the provision of non-audit services are more than that of audit fees. If the income earned from provision of non audit service, is more than that of audit service, auditors have naturally tendencies to lose their independence, considering the cost of losing a client can be considerably more than simply the audit fees. The Securities Exchange Commission, in the United States of America, carried out a research in 1999 and discovered that: 4.6% of Big Five SEC audit client paid consulting fees in excess of audit fees. The SEC is concerned that the more the auditor has at stake in its dealing with the audit client, the greater the cost to the auditor should he or she displease the client, particularly when the non-audit service relationship has potential to generate significant revenue on top of the audit management. The SEC concluded that issue that impairs auditors objectivity are subtle and that certain non-audit services, when provided by the auditor do create inherent conflicts, (Online). In a situation where an auditor assists an audit client with their bookkeeping services, this places the auditor in the position of later having to audit his or her own work. It is rather unprofessional for the person who prepared the account to also audit the account. When such happen it is practically impossible to expect the auditor to be able to audit those same records with an objective eye. In the same vein, when an auditor performs certain valuation services for the audit client, can such auditor raise questions in line with valuation of assets at the end when auditing that same audit client? An auditor who has appraised an important client asset at a period during the year is less likely to question his or her own work at year-end. Various examples can be used to see how the provision of non-audit service will impair audit independence. An auditor who provides services in a way that is tantamount to accepting an appointment as an officer or employee of the audit client cannot be expected to be independent in auditing the financial consequences of managements decisions. An auditor who has also helped an audit client to negotiate the terms of employment for a new chief financial officer is less likely to bring quickly to the audit committee questions about the new CFOs performance. Considering the following examples of non audit services rendered by auditors to their audit client, it would be seen that such services not only impair auditors independence but also shows that the accounting profession is not prepared to provide the reasonable assurance that the public expects. Graeme, W.  (1994), carried out a further investigation on whether there is the potential for an appearance of auditor independence impairment when higher levels of non-audit services are provided to audit clients. He investigated this, by analyzing the audit reports for a sample of publicly listed companies over a 10 years period. The results of his analysis revealed that the auditors of companies not receiving an audit qualification of any type over the period derived a significantly higher proportion of their remuneration from non-audit services fees than the auditors of companies receiving at least one audit qualification, (Online) The result of his findings could suggest that auditors are less likely to qualify a given companys financial statements when higher levels of non-audit services fees are derived. Firth M. (1997) in his write up concluded that, the provision of non-audit services to audit clients does increase the economic bond between the auditor and client. This bond, he said, is perceived as impaired auditor independence (Beck, Frecka, and Solomon 1988b; DeBerg, Kaplan, and Pany 1991; Pany and Reckers 1983, 1984), quoted by Firth, M. Firth, M. further affirms this by given two reasons to believe that such service impair independence: The audit firm is unwilling to criticize the work done by its consultancy division, and secondly, the audit firm does not want to lose lucrative consultancy services provided to the audit client and is, therefore, more reluctant to disagree with managements interpretations of accounting matters. He concluded that, auditors disagreements with management could lead to a change of auditor, a move which implies not only a loss of audit fees but, in all probability, a loss of consultancy fees as well. (Online) On one hand, many practitioners (auditors) are adamant that their auditing firms are able to wear both the hats of auditor and consultant without reducing the effectiveness of either service (Burton, 1980; Carey and Doherty, 1966; Klion, 1978; Mednick, 1990) quoted by Bartlett, R. W. (1993). The supporters of the opinion that non-audit service does not impair auditors independence argue that independence is a quality of auditor professionalism which can have a range of values: like all attributes of professionalism, independence is a matter of degree. Those arguing that independence is impaired by combining consulting and auditing have assumed that independence must be absolute, while their opponents have recognized that independence is a matter of degree and have decided that the auditor can achieve the necessary degree of independence and act in the dual capacity of auditor and consultant. Carmichael and Swieringa (1968) quoted by Bartlett, R. W. (1993). Auditing Practice Board under the Accounting Standard Board maintained its stand that the provision of non-audit services to audit clients does reduce the public confidence in the independence of the auditor, Bartlett, R. W (1993). However, consideration was given to small entities. A small entity is defined for the purposes of ES-PASE as; As a company which is not a UK listed company or an affiliate thereof that meets two out of the following three criteria: turnover below  £5.6 million, balance sheet total below  £2.8 million and employees below 50. ES-PASE: Provides auditors of Small Entities with procedures as an alternative to the safeguards described in Ethical Standards 1- 5, in relation to threats to independence created when the auditors have a degree of economic dependence or where they provide non-audit services to their audit clients; Makes available exemptions to the auditors of Small Entities in relation to: The prohibition on auditors representing their clients at tax tribunals; The prohibition on auditors providing non-audit services, including tax and accountancy services, unless management is sufficiently informed to make independent judgements and decisions in relation to them. (APB, 2005 Online) http://www.frc.org.uk/apb/publications/pub0685.html 2.3 STRATEGY AND TECHNOLOGY In the USA, the General Accounting Officer (G.A.O.) did a graphical representation of both the permitted and prohibited audit work to audit client: The standard for non-audit services was said to employs two overarching principles: Audit organizations should not provide non-audit services that involve performing management functions or making management decisions; and Audit organizations should not audit their own work or provide non-audit services in situations where the non-audit services are significant to the subject matter of the audits. SEE the APPENDICE 2.3.1 for table of permitted Prohibited non- audit service TABLE 2.3.1 2.4 CONCEPTUAL FRAME WORK The contention on the provision of non-audit service has been critically analysed. Different views of all stakeholders concerned with the provision of non-audit services to audit client have been examined. A logical conclusion has been drawn, as to the extent to which provision of non-audit service does and is perceived to weaken the auditors independence. The accounting profession has also reviewed the statement of Auditing Standard on auditors independence, knowing fully well that, without value in the auditor opinion, there would be no demand for audit service. Various proposals have been propounded for protecting auditors from the undue influence of directors and regarding the provision of non audit services. There have been many similarities with the proposals of Institute of Chartered Accountants of Scotland and the Board for Chartered Accountants in Business, in considering possible mechanisms to remedy the perceived weaknesses of regulations, practises on other audit services. They concern is to whether there should be a prohibition on firms undertaking work other than audit for their audit clients or whether there should be compulsory rotation of audit firms, after a fixed period of say anything between 5 and 12 years or whether the responsibility for the development of auditing standards and guidelines be distanced from the Institute of Chartered Accountants in England and Wales? The conclusions it reached were that to prohibit additional work or require compulsory rotation of audit firms would increase clients costs, reduce efficiency and place restrictions on the freedom of the client to make decisions on the services they desired. The Board was also opposed to the establishment of another body to control auditing practices. It argued that this would lead to a bureaucratic, inflexible framework without the advantage of the accumulated experience of the accounting profession. They came out with these conclusions as regards non-audit service that; Auditors should no more be allowed to undertake work other than audit work for the same client. They recommended that there should be compulsory rotation of audit firm after a fixed number of years. This will break any relation that might exist between auditor and company management and would also make the auditor to perform his job without been biased knowing that other auditor (firm) will come in after him (them). An audit can only be effective if the auditor is independent and is believed to be likely to report breaches of the contract between principals (shareholders and lenders) and agents (managers) (Fearnley Page, (1994), quoted by Hussey, R. and Lan, G. (2001) I agreed with what the accounting profession did by has establishing the categories of ethical standards by which the auditors must abide in order to avoid impairment of independence, Spindel, F.S. stated. REFERENCES Anon. (2005) Non -Audit services provided to audit clients ( Online) www.apb.org.uk/images/upload/document/acf1428.pdf (Date accessed 05/06/05) Anon. (2005), Auditing Practice Board: Ethical standard provisions available for small entities. http://www.frc.org.uk/apb/publications/pub0685.html (Date accessed 05/06/05) Anon. (n.d), Controversies on Provision of non audit service, http://www.sec.gov/rules/final/33-7919.htm (Date accessed 27/04/05) Anon. (n.d.) Audit and non audit services pre-approval policy, (Online) www.merrimacind.com/investors/auditpolicy.html (Date accessed 05/06/05 Bartlett, R. W. (1993), A scale of perceived independence: New evidence on an old concept, Accounting, Auditing Accountability Journal, Vol.6,  Is.  2; Beattie, V. et al. (1999), Perceptions of auditor independence: U.K. evidence, Journal of International Accounting Auditing Taxation.  Greenwich: 1999.Vol.8,  Is.  1 Dunn, J. (1991), Auditing: Theory and Practice, , Hertfordshire, United Kingdom, Prentice Hall. Firth M. (1997), The provision of non-audit services by accounting firms to their audit clients, Contemporary Accounting Research,Vol.14,  Is.  2; Graeme, W.  (1994), Auditor independence, audit qualifications and the provision of non-audit services: A note Accounting and Finance.  Clayton, Vol.34,  Is.  1 Hussey, R. and Lan, G. (2001), An examination of auditor independence issues from the perspectives of U.K. finance directors, Journal of Business Ethics.  July Vol.32,  Is.  2. Reeves, C. (2002), How independent are the auditors? (Online) www.accountancyage.com/accountancyage/analysis/2040727/indepedence-auditors (Date accessed 27/04/05) Sherer, M. and Turley, S. (1997) Current Issues in Auditing, London, Paul Chapman Publishing Ltd Spindel, F.S. (1989), Independence and non-audit services, (Online) www.nysscpa.org/cpajournal/old/07086106.htm (Date accessed 27/04/05) Whittington, R. and Pany, K. (1998), Principles of Auditing, United States of America, Irwin McGraw-Hill. Woolf, E. (1997, p.13), Auditing Today, Essex, England, Prentice Hall, RESEARCH METHODOLOGY CHAPTER THREE RESEARCH METHODOLOGY. 3.1 INTRODUCTION England, J. (2005) defined Research Methodology as, A precise statement of how a researcher intends to achieve his research objectives and rationale for his choice of method. Research on the other hand, can be defined as an investigation into a matter to get a solution or answer to a particular subject matter or issue. Kumar, R. (1999) defined research as An undertaking within a framework of a set of philosophies using procedures, methods and techniques that have been tested valid and reliable and has been designed to be unbiased and objective to find out answers to a question. Research is a systematic investigation to find out answers to problems, Burns (1994; p.2) quoted by Kumar R defines research as, A systematic investigation into the study of materials, sources etc in order to establish facts and reach new conclusions. It is also an endeavour to discover new or collate old facts by the scientific study of a subject or by a course of critical investigation, Oxford English Language quoted by England, J. Research, according to Alison et al. (2001) is a systematic enquiry, which is reported in a form, which allow the research methods and the outcomes accessible to others. 3.2 RESEARCH OBJECTIVES After carrying out a literature review to collate data on the views of different authors on issue of provision of non audit services to audit client and how this is viewed to threaten auditors independence, a set of questions will be prepared. This is necessary so as to be able to have a wide range of auditors and entrepreneurs view on the subject matter. In order to obtain relevant information needed to achieve the objectives stated below, questionnaires will be delivered (sent) to twenty auditing firms and twenty small business entities: To carry out a critical literature review to identify and assess the key threats to auditors independence. To examine the controversies on the provision of non-audit service. To carry out empirical research to establish the opinions of auditors on the provision of non-audit service, to know whether it can pose a threat to auditors independence and objectivity. To draw a conclusion on the extent to which the provision of non-audit service does and is perceived to weaken the independence of auditors. 3.3 RESEARCH APPROACH 3.3.1 RESEARCH PHILOSOPHY Blaikie, N. (2003) defined positivism as, the research that assumes that social reality is external to people involved and only the aspect that can be measured are regarded as relevant to research. Jackson, W. (1995) stated that research just like positivism relies on experiments, survey and secondary data, therefore my research philosophy is positivism based. The author will be using questionnaire which comes under the Survey category. 3.4 RESEARCH STRATEGY The deductive approach or research strategy will be used for this research because, sufficient materials (journals, articles, periodicals) are available to carry out a test on how the provision of non-audit service does and is perceived to weaken the independence of auditors. *The approach involves what?* There are different researches strategies ranging from Experiment, Survey, Case Study, Ethnography and Action Research but the Survey strategy will be used for this research. Survey strategy and questionnaire option are chosen under this category leaving behind the structured interview and observation. Kumar, R (1999, p.104) stated that sometimes information required to carry out a research are readily available but needed to be gathered / collected from different sources to get the clue to what one is trying to find out or achieve. To achieve the objective of this research as earlier stated above, questions will be tailored to answer the Research Objectives. Questionnaire was chosen because it allows the collection of data from a sizeable population i.e. twenty auditing firms and twenty small business entities as stated in the literature review. The delivery and collection questionnaire method is considered appropriate for this research. The questionnaire will be delivered in person to selected auditing firms and small business entities, asking them of a possible date of collection. This is chosen to be the best form of questionnaire method necessary to achieve the aim of the research, Saunders et al (2001) The author considered interview as another option to this research, but realised that time may be a limiting factor. It may be impossible to interview twenty auditing firms and small business entities because of time. The author also considered the convenience of answering the structured interview as respondents may be busy with other business matters on the day of interview. This may cause lack of concentration or simply not getting the best from the person interviewed. If time permits, additional information through interview would be gathered. This will be done by carefully selecting respondents from the questionnaire who are willing to supply more information on the subject matter and are ready to be interviewed, to assist in achieving the objective of the research. A question will be in the questionnaire asking whether respondent are willing to give further information to help achieve the research objective (Interview). Other research strategy or methods are considered in appropriate for this kind of research. ADVANTAGES OF QUESTIONNAIRE<

The Battle of Agnicourt :: Essays Papers

The Battle of Agnicourt Known as one of the most famous and greatest battles of history, the Battle of Agnicourt was definitely one of the more glorious accomplishments of King Henry V as well as a significant victory in his invasion of France. Fought in the later years of the Hundred Years War, the Battle of Agnicourt was a part of a campaign of conquest set up by Henry V in 1415 that included the invasion of France and Normandy. Although heavily criticized about the campaign, Henry V went ahead with his plans and began his army on a march through France. Due to heavily guarded fords to cross the English channel by the French, the English, led by Henry V, opted to cross at the city of Calais, and marched upstream to get there. Before arriving there, the English found out that the passage to Calais was guarded by a big army of French led by Marshal Boucicault in a path through a forest near the village of Agnicourt. Henry V did not wish to fight, for he knew he was at a disadvantage. The English had now marched for 17 days with only one day's rest and the weary, hungry army had shrunken due to disease. So Henry V offered to surrender his prisoners and all he had gained in France if the French army would grant them passage through. The answer was that he had to fight. The battle began on October 25, 1998 1415, with the two marching armies of the English and the French meeting in the path between two woods, close to Agnicourt. The English army was no bigger then 5,000 men and about four fifths of them were lightly armored archers. The French on the other hand were five to six times bigger than that, with most of the force consisting of fully equipped men-at-arms. Basing their plan of battle on a successful English model, the French formed a short, three line front across the passage. However, the French deviated from the English model forming a different formation that would ultimately become their demise (the archers and crossbow men were placed at the rear of the wings and took little part in the action).

Psy/265 Sexuality at Different Life Stages Essay

There are changes in every stage of life including sexual changes that follow us as we grow older. With the following scenario’s that talk about the different points of our awareness and stages of sexual relationships, I will suggest from a counselors perspective ways to help each person in the settings presented. The first case is Anna, an adolescent girl, is very much in love with her boyfriend who is three years older than she. He is putting a lot of pressure on her to have sex. At the same time, she is anxious about her parents’ attitude towards her boyfriend. Her mother constantly warns her about dating an older boy and assumes that he intends to take advantage of her. The first thing I would go about is setting a relaxed and comfortable exchange to allow Anna to express her own opinions, in doing so I would simply ask her what she feels about having sex with her boyfriend, not how her parents feel, not how her boyfriend feels, but how does she feel about it. I would then ask her is she was prepared to have sex, has she discussed with her boyfriend what precautions they would take, and what they would be prepared to do if something happened and she became pregnant. Some of the questions would be directed towards her once I could visually observe her, I would ask her if she was feeling peer pressure to have sex, or if her boyfriend was pressuring her to have sex. I would also explain that sometimes it is okay to say no to sex and just because her friends say they have or are encouraging her to have sex does not necessarily mean it is the right decision for her. I would also enter into a discussion of what sex means to her, and bring about the questions to see if she feels if she does not have sex with him she would perhaps loose him. I would recommend to her that she see a gynecologist or her family doctor to further explore all the birth control options and make sure she understands that even though it is a shared responsibility with her and her boyfriend, she should make sure she is practicing safe sex. For me I would also mention that her mother is concerned, because Anna is her daughter. I would ask her if she had any questions for me, and then assure her that what ever we discuss is between us and she can feel free to come to talk with me at anytime. I would also tell her to take all the time she needed to come to her decision, and make it because it is what is right for her. I am a realist, and all we can do is provide the kids with good information and hope that we have given them enough of it for them to make a decision that is right and safe for them. Tom and Susan are an elderly couple. Tom has been retired for several years, and Susan is more recently retired. She has shown a renewed interest in sexual activity. Tom has not reciprocated Susan’s interest as he is anxious about his sexual ability at this age. I feel it would be best to first address some issues with Tom and see if he felt there was a possible physical reason that perhaps he had not brought up prior to this. Several factors may play a role in sexual inactivity including declining activity, physical problems, boredom, and attitudes about sex among older people. If he was having physical issues I would suggest to him that perhaps he should see his physician about some of the things that may help in this area. Many men have problems with erections due to stress and other factors, and when you can get to the cause of it, there is often help for it. I would discuss with them about Susan’s recent retirement and see if that change has triggered her to have some extra energy and less stress from not having a regular scheduled job. I would suggest that they try date night, or think about activities or things that used to make them feel more romantic, and suggest that they try to stop thinking about it and just let it naturally occur. Go out and do things that make you both happy, couple things, individual things, get to know each other again because in a sense that is what they are doing, getting to know each other again. I would encourage them to communicate and talk about things, not turn the television on or the phone on when they go to bed, and discuss their needs openly with each other and figure out what will meet both of their needs. Bill has been paralyzed from the waist down since he was a child. He is involved in a romantic relationship and wishes to be intimate with his partner but is unsure how to express his interest. Bill becomes very nervous and uncomfortable when talking about this subject Sex and the ability to have sex with a partner and have a long term intimate relationship is desired as much by people with a disability as it is with most people. The amount of physical sexual function and ability to feel pleasure or pain sensation is often the first thing they think of, raising fear and anxiety. Yet it is something we all desire because sex enriches our lives and brings us to understanding and closer relationships with our partners. People with a physical disability often have a poor self body image, thinking they are damaged goods, broken, somehow less than. These feelings are normal you should talk about them with your partner, but don’t dwell on them. Healthy love making is about pleasing your partner. Often people in Bill’s situation find excitement and release simply from the closeness of pleasuring their partner. Healthy sexuality involves warmth, tenderness, and love, not just genital contact, so I would encourage Bill to step outside of his comfort zone and talk to his partner about how he feels. I recommend that Bill seek his physician’s medical opinion and assistance to see if one of the clinical treatments for erectile dysfunction, such as Viagra could improve the quality of erections and sexual activity with him. I would also remind him that orgasm after paralysis is possible for some men but it is often not the same as it is usually defined. It can become less physical, less focused on the genitals and more about his state of mind. It is important Bill comes to understand that the loss of sensation does not rule out loss of sexuality. In conclusion, we all experience sexual awareness and activity during all ages of our lives. So we all need to take a moment to just breathe and know we are not alone. Talk to our partners, talk with our physicians/counselors and learn what will work for you in your own situation. Take control of your life and learn to understand your own body. References Rathus, S. A. , Nevid, J. S. , and Fichner-Rathus, L. (2011). Human sexuality in a world of diversity. (8th ed. ) Boston, MA: Allyn and Bacon.

Klippel-Fiel Syndrome

Klippel–Feil syndrome is a very rare disease. It was reported for the first time in 1912 by Maurice Klippel and Andre Feil. It has been characterized by the fusion of any 2 of the 7 cervical vertebrae. The syndrome occurs in a heterogeneous group of patients unified only by the presence of a defect in the formation or segmentation of the spine. Klippel–Feil syndrome can be identified by shortness of the neck. Those with the syndrome have a very low hairline and the ability of the neck to move is limited or none.Some symptoms include: ?Scoliosis, which is a side-to-side curve of the spine, which is abnormal. The spine sometimes appears as a â€Å"C† or an â€Å"S†. ?Spina bifida is when the spinal canal and the back bone do not close completely during birth. ?Cleft Palate, which is a hole in the roof of the mouth ?Respiratory problems ?Heart malformations ?Short stature The actual prevalence of Klippel-Feil syndrome is unknown due to the fact that there was no study done to determine the true prevalence.Although the actual occurrence for the KFS syndrome is unknown, it is estimated to occur 1 in 42,000 newborns worldwide. In addition, females seem to be affected slightly more often than males Treatment for Klippel–Feil syndrome is symptomatic and may include surgery to relieve cervical or craniocervical instability and constriction of the spinal cord, and to correct scoliosis. The heterogeneity of this syndrome has made it difficult to outline the diagnosis as well as the prognosis classes for this disease.Because of this, it has complicated the exact explanation of the genetic etiology of the syndrome. The prognosis for most individuals is good if the disorder is treated early on and appropriately. Activities that can injure the neck should be avoided, as it may contribute to further damage. Other diseases associated with the syndrome can be fatal if not treated, or if found too late to be treatable. Although, surgery is an op tion it’s not highly recommended.My sister suffers from this disorder; therefore I see it every day. Surgery was given to my mother as an option but there were far worse side effects to the aftermath of the surgery than just living with the disorder for the rest of her life. She didn’t choose to have surgery because either it would have paralyzed her or could have possibly killed her. The disorder has affected her by not allowing her to use her neck at all, which makes it very difficult for her to do the things that we can.

#Is Class Canceled Professor Ramos Blog

#Is Class Canceled

The Rainbow Essays

The Rainbow Essays The Rainbow Essay The Rainbow Essay it is emphasised that the women looked outwards, removing themselves figuratively from the blind intercourse of farm-life, to the spoken world beyond. (42). With this description, Lawrence suggests that the women were discontent with assuming a position of participation amongst the blind intercourse of unconscious activities that were assumed of them, and that the men were content with practicing. It was enough for the men, that the earth heaved and opened its furrow to them (42) The men are described as their senses being full fed and being unable to turn around (43), in contrast to the women, who had in a sense, opened themselves to the world and what she had to offer, by no longer being passive Brangwen female participants of farm-life, by being aware of the lips and the mind of the world speaking and giving utterance, they heard the sound in the distance, and they strained to listen. (42). The Brangwen women at moments, seem to inhabit different houses and/or worlds from the men, Her house faced out from the farm-buildings and fields, looked out to the road and the village with church and Hall and the world beyond. (43), whereas the Brangwen men are described in a fashion portraying their satisfaction with farm life and activities, it was enough that they helped the cow in labour, or ferreted the rats from under the barn, or broke the back of the rabbit . While it seems a strange metaphor, it is the woman who looks out to the active scope of men, and who is concerned with government, education and progress in a magic land to her, where secrets were made known and desires fulfilled. (43). The Brangwen women are depicted as looking at the children of the upper classes and wondering why their children are disadvantaged. Lawrence portrays the women as deciding that the difference is not money, nor even class. It was education and experience, she decided. (44). Thus, education becomes not a means of social progress for working class children, but rather a thing of inherent value, a higher form of being, which is why the Brangwen women want it for their own children. The Brangwen women are portrayed according to their developing being, she craved to know. She craved to achieve this higher being, if not in herself, then in her children(44) and aspirations of striving beyond herself, towards the further life of the finer woman, towards the extended being she revealed, as a traveller in his self-contained manner reveals far-off countries present in himself. (45). The Brangwen woman contemplating her childs potential advance, deciding that it is a question of knowledge, as well as the allusion used by her, of the vicars power over Tom Brangwen on a desert island, his soul was master of the other mans (44), shares a common trait, in terms of relating these metaphorical descriptions to the essence of what Lawrence wished to achieve: the stages of the advance of consciousness in terms of knowledge, suggesting that this stage is both important and temporary; the creative and evolving being unable to be contented with contemplation of what is known, but rather has to discover what is new also. 18). Thus, ironically, it is the women in The Rainbow who, whilst her husband looked out to the back at sky and harvest and beast and land, she strained her eyes to see what man had done in fighting outwards to knowledge her deepest desire hung on the battle that she heard far off, being waged on the edge of the unknown. She also wanted to know, and to be of the fighting host. (43), provides for the reader the departure point of Lawrences masterfully depicted journey into discovering a history of the relation between man and what lies beyond him, and the history of the struggle of men to become conscious and to become themselves.

Amy Fisher - The Long Island Lolita

Amy Fisher - The Long Island Lolita Amy Elizabeth Fisher was born on August 21, 1974. In her book, Amy Fisher: My Story, co-written with Sheila Weller, Amy wrote that she suffered early childhood trauma after a family member, repeatedly, sexually abused her. Then, at age 13, a man hired to work at her home raped her. In her very early teens, she was sexually active, eventually resulting in an unwanted pregnancy and abortion. The abuse she suffered as a child seemed to spur her promiscuous behavior, later in life. The Beginnings of the Sexual Affair: Amy met Joey Buttafuoco in May 1991, when she took her car to his auto shop for repairs. She began visiting the shop and hanging around Joey on a regular basis. Her attraction toward him grew. On July 2, with her car in repair, Joey offered to drive her home. While at her home, the two had their first sexual encounter in her bedroom. Joey was 35, married, with two children. Amy Fisher was 16 and in high school. For the next several months, the two solidified their love affair at local motels. Amys Total Focus Was On Joey: According to Amy, Joey often talked about his unhappiness in his marriage. Amy, in return, shared intimate details of her life to him. The relationship was going strong, but other areas of Amy’s life were beginning to unravel. She was doing badly in school and she lost interest in her friends and family. Her focus was on Joey. By August 1991, Amy was out of work and in need of money. Allegedly, Joey suggested she become an escort at a local escort service. Amy took his suggestion. The Ultimatum: Within a month, Amy was making good money as a prostitute. By November, her thoughts about Joey and his wife had become obsessive. She was jealous of Mary Jo and wanted her out of the picture. In frustration, she decided to give Joey an ultimatum - her or his wife. Joey picked his wife. Amy, stunned and hurt, ended the relationship. Unable to cope with the break-up, she cut her wrists, but the cuts were superficial. After the suicide attempt, Amy decided to try to get back to her normal life. Amy Dwells on Getting Rid of Mary Jo: Amy began dating Paul Makely, a co-owner of a local gym. But in January, Joey and Amy resumed their affair. Allegedly, Joey wasnt bothered by her being a prostitute, but he did get upset when he found out she was having a relationship with Makely. Not wanting to risk the refound relationship, Amy led Joey to believe that Makely was unimportant to her. She also began dwelling on how to get rid of Mary Jo, who she viewed as the biggest risk to her relationship with Joey. The Decision to Kill Mary Jo: On May 13, 1992, almost a year from the first time she met Joey, Amy decided, once and for all, to get rid of Mary Jo. She heard that Peter Guagenti could help her get a gun. Amy said that on that same evening, she shared her plan with Joey and that he supplied her with tips on how to shoot his wife. On May 15, Amy has stated that Joey contacted her to find out if she had a gun, which at that point she did not. Joey has always denied knowing anything about Amy’s plans to kill Mary Jo. Amy Shoots Mary Jo Buttafuoco: Amy contacted Guagenti, and the plan to kill Mary Jo was arranged. On May 17, she and Guagenti replaced his license plates with two that Amy had stolen. At 11:30 a.m., with Guagenti driving, the two went to the Buttafuoco home. Armed with a Titan .25 semi-automatic gun, Amy confronted Mary Jo on her front porch. After a short conversation, Amy hit Mary Jo with the gun, causing her to fall to the ground. While still on the ground, Amy shot her in the head. Mary Jo Struggles to Stay Alive: Neighbors quickly came to Mary Jo’s aid. Her chances for survival were bad. After several hours in surgery, Mary Jos condition stabilized, but the bullet remained lodged in her head. Joey told the police that Paul Makely and Pauls girlfriend, Amy, may have been involved in the shooting. He said he had given advice to Amy about not paying her boyfriends drug debt, and Makely, when finding out, sought vengeance. The police doubted his story and suspected he was hiding something. Mary Jo Identifies Amy as Her Attacker: On May 20, Mary Jo was conscious and giving police the details of the shooting. Joey, knowing the police were getting close to the truth about his love affair, told the police the shooter might have been Amy Fisher. Mary Jo identified Amy as the shooter from a picture she was shown. The police, unable to locate Amy, asked Joey to contact her and find out where she was. He reluctantly obliged. On May 21, the police arrested Amy Fisher, at her home, for the shooting of Mary Jo Buttafuoco. The Long Island Lolita: Amy told the police that the shooting was a mistake - that the gun discharged when she hit Mary Jo on the head. Knowing Joey had turned against her, she also told them that Joey had given her the gun and that the two were lovers - a charge Joey denied. On May 29, Amy pled not guilty to the charges of attempted murder in the second degree, armed felony, assault, and criminal use of a firearm. The national press dubbed Amy the Long Island Lolita. Friends and former clients obliterated what was left of her credibility by selling the press videos that had been secretly filmed of her, and agreeing to interviews in which they would bash her character. Amys bail was set at $2 million, the highest in the history of Nassau County, Long Island. After two months in jail, Amys bail was secured, but only after she agreed to give up the rights of her story to KLM Productions. Her lawyer then arranged a plea agreement in which Amy would spend up to fifteen years in prison in exchange for testimony against Joey. Amy Fisher accepted the plea agreement and was sentenced accordingly. Guagenti spent six months in prison for giving Amy the gun. In 1993, the DA charged Joey with statutory rape. Amy testified about their sexual affair. Joey was indicted on felony charges of rape, sodomy, and endangering the welfare of a minor. With the evidence against him mounting, Joey pled guilty to one count of statutory rape. He served six months in prison. Amy was released from prison after seven years. In 2003, she married a man she met online, who is 24-years older than her, and the father of her son. Now a columnist for the Long Island Press, she won a Media Award for Column-News from the Society of Professional Journalists in 2004. Her new book, If I Knew Then... is out, and she hopes it will help others. Source: Long Island Press and Amy Fisher: My Story

Proverbs diligence and laziness in contrast to wisdom and folly Essay

Proverbs diligence and laziness in contrast to wisdom and folly - Essay Example Through such an informed understanding, it is the hope of this particular author that the reader will gain a more informed understanding with respect to the differentials between laziness and diligence that are represented within the Bible. Perhaps the most famous quote from Proverbs that discusses the differential between laziness and diligence is as follow:" Lazy people are soon poor; hard workers get rich." (Proverbs 10:4) Naturally, this text is not the only one within the book of Proverbs that deals with the issue of diligence as compared to laziness. Only two chapters later, Solomon has the following to say on this topic, â€Å"Work hard and become a leader;  be lazy and become a slave† (Proverbs 12:24). Finally, Solomon states, â€Å"Lazy people want much but get little,  but those who work hard will prosper† (Proverbs 13:4) The take away from each of these texts has to do with the fact that the positive attributes of diligence not only are rewarded after death; instead, they builds wealth, strength, and virtue within the immediate life of the individual who practices them.1 In seeking to analyze this particular dichotomy, the text in question An Essence of the Old Testament has the following to say regarding laziness: â€Å"Lazy behavior results in poverty while diligence results in wealth; however, poverty may also result from corruption and injustice†.2 This is a unique dynamic to discuss due to the fact that wealth is not always seen in terms of a positive connotation within the Hebrew Bible. Oftentimes, the wealthy are cast as those who are the farthest removed from the possibility of grace; as a direct result of their oftentimes arrogant attitudes.3 In helping to explicate this dichotomy to an even further degree, the authors of the text go on to note, â€Å"Proverbs contains a balanced view of wealth and poverty. Some

Salsa dance Essay Example | Topics and Well Written Essays - 500 words

Salsa dance - Essay Example The Latin Americans are known for their love of spices in their meals. Therefore, salsa just like food is different styles of music and dance patterns put together to produce the beautiful salsa dance. Salsa music is a compendium of different types including guanguancà ³, son, rumba, mambo, cha-cha-cha- conga, Danzà ³n, the rhythms of Carnival, and plena. Salsa was identified as the great chill pepper sauce that makes up the Caribbean music and it designates a movement which is an undeniable music phenomenon (Boggs 190). Over the recent past, various dancing styles have been incorporated into salsa dancing for both men and women including spins, shoulder shimmies, acrobatics, body isolations, leg work, rolls, arm work, body movement, lifts and even hand styling. The process of synthesis and creativity is traced to Cuba where mixing of successive Cuban themes was practiced. Bernada (98) points out that the fact that some of the common music styles such as conga, bolero, guaguanco and even guaracha were all categorized under rumba. Rumba at that time was rhythm and fiesta where various styles of dance including both Columbia and yambu were enjoyed. The similar case is identified with bachata, cumbanchata, and cumbancha which literally mean a fiesta (Leonardo 123). Salsa music main ingredient is Cuban son. The musical structure is made up of piano, trumpets, percussion, counterbass, and backing vocals which are adjusted well with each other to produce salsa music. The salsa fusion and the son transformation into salsa could have been done in the Caribbean quarter of New York City. Several factors played part in emergence of salsa such as the existence of a community with a large population where the Latin and Caribbean cultures interacted, the marginalization of these communities, and the need for a musical and poetic form of expressions for their experiences and express their view regarding the contemporary world

Mozart Effect Essay Example | Topics and Well Written Essays - 1750 words

Mozart Effect - Essay Example But according to early studies the effect was temporary. These results do not bear directly on the Mozart effect in its narrow sense, but they have been cited as support for the more general thesis also. I also deeply believe that listening to Mozart's music may have an ever-lasting effect not only for many young students but also for many people of all ages. Mozart effect is most effective in telling us how emotionally humans are to using any aids to communicate when dealing with another sort of creature which is so unlike themselves in terms of experience, size, sensory capabilities, and emotional tendencies. Who would not want a pre-packaged solution with so impressive a name The effect in which exposure to classical music claims to enhance performance on intelligence tests has attained the status of an urban myth, a myth sustained by toy companies, parenting manuals writers, and technology gurus. As far as the today's requirements concert people demand that the arts should not be taught only as separate core subjects, but integrated throughout the curriculum, using examples of eighth notes, half notes, etc., writing poetry in reading and English classes, in science classes, and experiencing art, music and poetry in the geography, history and social studies being taught. The instrumental argument for the music is a great sales tool, if it does not lead to wild beliefs. It in no way detracts from the esthetic any more than the nutrition detracts from the food. For the music, making wild claims is just as bad as making wild claims for food or for anything else. Now I am suggesting some definitions of Mozart effect given by some famous experts. According to John Brue, "Scholastic ability, future career paths, and ability to form loving relationships have little basis in neuroscience of children will ultimately determine by Stories s that they experiences during their early years of life." According to Dr. Gordon Shaw, "We have this common internal neural language that we are born with and so if you can exploit that with the right stimuli then you are going to help the brain develop to do the things like reason." According to Dr. Frances Rauscher, "We exposed these animals in utero and then sixty days after birth to different types of auditory stimulation

Abnormal Earnings and Economic Value Added Research Proposal - 1

Abnormal Earnings and Economic Value Added - Research Proposal Example When a company reports lower earnings in its financial statements than investor-anticipated earnings, it can induce the stock prices to drop significantly. Whereas in case if a company reports more earnings than anticipated by the investors, it boosts up the company's stock prices. This motivates the managers to report discretionary results or earnings so as to live up to the expectations of the shareholders and investors leading to earnings manipulation. The companies report abnormal earnings that misrepresent their financial position and to artificially evaluate the stock. Another metric used to gauge a company's performance and position is known as Economic value added that compares earnings with the cost of capital. Stewart (1991) has presented several arguments that go in favor of using economic value added concept for valuation purpose. The major reason behind using the economic value added as a basis for stock valuation is to analyze the worth a company returns to its shareholders as a reward for their risk and investment. Stewart (1991) shows that the economic value added is calculated by subtracting the cost of capital from the after-tax profit of a company. ... plies that a company should be able to drive that many returns to the shareholders, as they would otherwise get out of another investment opportunity. If the company fails to provide that value, it implies that it actually incurring the loss and is unable to provide sufficient returns to the shareholders. Therefore, it can be said that the ability of a company to procure returns for its shareholders greater than the capital costs can eventually increase or decrease its value. The studies conducted by researchers Stewart (1991), and Lehn and Makhija (1996) prove that economic value added concept bears a strong relationship with company's stock and therefore, has a great capability to influence its stock value. It is, however, to be noted that Topkis (1996) shows that economic value added could only be used as a basis for valuation of a company's future share price and cash flow expectations, but it can not be used to value current stock prices. .

Is Censorship Good or Bad for the Society Outline

Is Censorship Good or Bad for the Society - Outline Example The author of the paper states that censorship is both beneficial and disadvantageous but it should be applied for certain reasons and should be avoided for others. Several laws in the media industry have been created regarding the issue of censorship and the need for such laws has been highly demanded. On the other hand, those not in the favor of censorship state that censorship has no importance and complete viewership should be accepted by law and media. The debate regarding the question of whether censorship is good or bad for the interest of the public is viewed from several angles. Those who oppose censorship state that it violates constitutional rights.  The coalition further stated that a society that is based on pluralist grounds can never agree on any issue and will have a difference of opinion and this difference of opinion is necessary to achieve creativity and growth that is intellectual in nature. This means that the coalition believes that one of the most important r ights that an individual has is the freedom of communication and it is necessary to develop a healthy democracy. One of the concerns related to the infringing of the right to freedom of speech is that it will result in a chilling effect. The chilling effect is defined as a discouragement of conducting a completely lawful act due to fear of punishment (Margolis 103). Julie Hilden states that reactions that resulted due to the exposure and scandal of Janet Jackson allow the Congress to pass laws and regulations that are not necessary for the society (as cited in Tavani, 296). She even stated that censorship was assumed to be necessary by the Congress even if it infringes upon the right of freedom of speech and she even figured out that Congress is blaming - and imposing laws of censorship on - those parties that were not even directly or indirectly involved in the scandal. Powell has stated that he had no problems in applying liability and holding broadcasters responsible even if they were not the perpetrators of the crime (Minkin 123). Those who are in favor of censorship state that Constitution can be differently interpreted depending upon the case being argued. They even state that interpretation of freedom of speech under the First Amendment is not as easy to understand as it might seem.  

International finance Essay Example | Topics and Well Written Essays - 500 words

International finance - Essay Example By actually knowing the exchange rate of the other currency (one year from the base year), banks and individuals earn an effective interest rate rather than the simple interest rate that would have been earned if the funds are left deposited in the bank. Using the theory of purchasing power parity, explain how inflation impacts exchange rates. Based on the theory of purchasing power parity, what can we infer about the difference in inflation between Ireland and the USA during the year your lottery winnings were invested? First, in order to explain how inflation impact exchange rates, it is necessary to define purchasing power parity. The Dictionary of Economics defines purchasing power parity as â€Å"a theory which states that the exchange rate between one currency and another is in equilibrium when their domestic purchasing powers at that rate of exchange are equivalent†. Since after one year, the rate of exchange became US$1 = Euro 1.30, there was a 4 per cent inflation in Ireland which caused a devaluation in their exchange rate. The inflation rate was computed as follows: (1.30 – 1.20)/1.20. While there was no mention of any change in exchange rate in the US, it can be inferred that there was no inflation increase. Therefore, the value of its currency remained the

Is Censorship Good or Bad for the Society Outline

Is Censorship Good or Bad for the Society - Outline Example The author of the paper states that censorship is both beneficial and disadvantageous but it should be applied for certain reasons and should be avoided for others. Several laws in the media industry have been created regarding the issue of censorship and the need for such laws has been highly demanded. On the other hand, those not in the favor of censorship state that censorship has no importance and complete viewership should be accepted by law and media. The debate regarding the question of whether censorship is good or bad for the interest of the public is viewed from several angles. Those who oppose censorship state that it violates constitutional rights.  The coalition further stated that a society that is based on pluralist grounds can never agree on any issue and will have a difference of opinion and this difference of opinion is necessary to achieve creativity and growth that is intellectual in nature. This means that the coalition believes that one of the most important r ights that an individual has is the freedom of communication and it is necessary to develop a healthy democracy. One of the concerns related to the infringing of the right to freedom of speech is that it will result in a chilling effect. The chilling effect is defined as a discouragement of conducting a completely lawful act due to fear of punishment (Margolis 103). Julie Hilden states that reactions that resulted due to the exposure and scandal of Janet Jackson allow the Congress to pass laws and regulations that are not necessary for the society (as cited in Tavani, 296). She even stated that censorship was assumed to be necessary by the Congress even if it infringes upon the right of freedom of speech and she even figured out that Congress is blaming - and imposing laws of censorship on - those parties that were not even directly or indirectly involved in the scandal. Powell has stated that he had no problems in applying liability and holding broadcasters responsible even if they were not the perpetrators of the crime (Minkin 123). Those who are in favor of censorship state that Constitution can be differently interpreted depending upon the case being argued. They even state that interpretation of freedom of speech under the First Amendment is not as easy to understand as it might seem.  

Value of Real Estate Loans Issued By Commercial Banks Essay

Value of Real Estate Loans Issued By Commercial Banks - Essay Example The onset of the new millennium brought many developments for the banking sector globally. As such, the increased knowledge about mortgages and advanced exposure to access of finances meant that commercial banking business was as competitive as it was enjoying demand. In the year 2005, the United States economy was experiencing increased interests in housing and property development. Besides, the commercial banks increased their lending incentives in a bid to acquire the largest customer base of the growing credit demand.   In the first quarter of 2005, the real estate loans for residential, commercial and farmland were 1.43%, 1.12%, and 1.70% respectively (Federalreserve.gov, 2015). The low-interest rates in comparison to those of the fourth quarter of 2004 acted as incentives for consumers who wanted to capitalize on the credit availability opportunity provided for by the low-interest rates. As depicted in Figure 1 below, the rates of exposure to loans for both Commercial Real Es tate (CRE) and Construction and Land Development (CLD) was gradually increasing, thereby approaching the peak in 2005.The loan incentives put in place by commercial banks encouraged borrowing for risky mortgages, which threatened to go up, as is always the case of property appreciation for assets in high demand. The first quarter of 2006 indicated the beginning of the gradual discrepancies in the interest rates, as the real estate loans for residential, commercial and farmland settled at 1.60%, 1.02%, and 1.53%.

Puritanism Versus Deism Analysis

Puritanism Versus Deism Analysis The seventeenth century colonists all respected the Bible. Both Puritans and Deists believed in God. However, the way in which they perceived God in their own lives differed. While Puritans believed God to be all encompassing taking the inevitably evilness of human nature and saving them through his grace; the Deist belief deems that humans are inherently good and the decisions they make ultimately effect their own fate. As shown in the writings of John Winthrop, Michael Wigglesworth, John Dane and Mary Rowlandson, Puritans believed in predestination and that God played an active role in their lives; whereas, Deist Benjamin Franklin believed that God played an inactive role in their daily lives and their fate was consequently left up to their own decisions. Contradictory to the Deist belief, Puritans believe that God has already chosen a path for them through predestination and they have no ability to alter this path. As Wigglesworth discusses Gods grace for those he chooses to save he quotes a New England minister, Thomas Shepard, who believed your best duties are tainted, poisoned, and mingled with some sin, and therefore are most odious in the eyes of a holy God. Your good duties can not save you, yet your bad works will damn you (Wigglesworth, 4). Wigglesworth, following Puritan ideals, believed that good deeds cannot get anyone into heaven (Wigglesworth, 4). Although God had predetermined the people who would go to Heaven and who would go to Hell, it was impossible to know whether one was actually damned to Hell or not. This triggered the question of whether or not to do good things if one was already damned to Hell. As a Puritan ideal, everyone was to live life by doing as much good as possible. While Deists determined their own f ate and could change it based upon decisions they made, Puritans accepted the fact that people were either chosen to be saved and go to Heaven or damned to Hell. In Puritanism saved mothers, fathers, husbands and siblings will be satisfied with the damnation of their relations (Wigglesworth, 4). The Puritans were content in the fact that their God had chosen a path for them that they were not able to alter and accepted that even some of their family members will be damned to Hell. An obvious difference between Puritan and Deist beliefs is the purpose that God takes in ones life. The Puritans believe in an all encompassing God. All good and bad things are acts of God and are not of a persons doing. In this belief both good and bad things are seen in a positive way; times of hardship are just as rewarding as times of benevolence. The majority of Mary Rowlandsons early life was lived in prosperity, everything in perfect harmony while others lived through many trials and afflictions, in sickness, weakness, poverty, losses, crosses, and cares of the World (Rowlandson, 8). During these times of bliss she sometimes wished that she would have her own trials and tribulations so that she would know God was thinking of her. Then, as she had wished for, Mary Rowlandson went through times of hardship. When she was captured and imprisoned for years by the Indians, she thought of these times as beneficial to her. These struggles proved Rowlandson to believe when God calls a person to any thing, and through never so many difficulties, he is fully able to carry them through, and make them see and say they have been gainers thereby (Rowlandson, 8). Instead of dreading times of adversity, Rowlandson saw them as a sense of caring. God cared enough to test her, using her times of struggling to bring her closer to him. In recollection of being captured by the Indians and her imprisonment, Rowlandson says, it is good for me that I have been afflicted (Rowlandson, 8). Without this vital event, she may have never begun to truly rely on God as she did throughout these times. The Puritans believed that good and bad events in their lives were taken by the providence of God or as his punishment (Dane, 9). Dane thinks of the intervention God takes in his life and speaks of how there were many wonderful, unspeakable, unsearchable mercies of a God that taketh care of us when we take no care of ourselves (Dane, 8). Dane viewed the event where he was stung by a wasp as p unishment from God because he did not regularly attend church on Sundays. Puritan belief is that everything is an act of God, meaning our actions are solely based on Gods decisions, not of our own ability to choose what is believed to be the best choice. If God chooses to save someone, he will save them because humans have no ability to save themselves. The Deist Franklins opinion of Gods role in ones life is quite contradictory of that of the Puritans. Deism beliefs are that of Gods inactive role with man. According to Franklin, God is the creator of man but he does not interfere with everyday decisions of humans. God grants man free will and the ability to change ones fate based upon his or her decisions. Deist Franklin believed that one works towards moral perfection through virtuous acts. Consequently, he came up with thirteen virtues that at that time occurrd to [him] as necessary or desirable to achieve moral perfection (Franklin, 12). Where Puritans looked to the Bible as a work of God with specific examples of events that God created in different peoples lives, the Deists believed the Bible to be mostly fables, a collection of stories created to teach lessons and help others achieve this moral excellence (Franklin, 6). To them the Bible was used as a guideline of ideals that are morally acceptable and how the choices one mad e affected the outcome of his or her situation. Franklin attributed any bad or good event in his life to his own doing. He gauged his closeness to God based upon his degree of success. He believed that he had become successful because he had kept his lifestyle close to that of the thirteen virtues. In Deist beliefs, God was not thought of as one who made the ultimate decisions for a person but more so led people in the direction in which was honorably acceptable. Deists believe that humans had the ability to change their own fate. They have free will to make their own decisions and every action and good and bad situation was of their own doing. The process of achieving moral perfection is represented through the idea of self-improvement. People have the ability to choose to better oneself by attempting to imitate that of God. Franklin stated that in an effort to better oneself one should always be employd in something useful [and] cut off all unnecessary actions (Franklin, 13). With the creation of Franklins thirteen virtues(temperance, silence, order, resolution, frugality, industry, sincerity, justice, moderation, cleanliness, tranquility, chastity and humility), Franklin had created his own path and as long as he strove to achieve these virtues, good would happen to him. Franklin, as well as most Deists, believed that one is taught right and wrong and then they are to make decisions based upon these ideals to ultimately decide his or her o wn fate. When Franklin speaks of his attempt at moral perfection he says that I knewà ¢Ã¢â€š ¬Ã‚ ¦ what was right and wrong, I did not see why I might not always do the one and avoid the other (Franklin, 12). In Deist Franklins belief of self-improvement it is unacceptable for one to be lethargic; when one is unproductive he or she is not at his or her best. The lack of motivation or desire to be improving oneself decreases their chances of going to Heaven. Rowlandson, Dane, Winthrop, Wigglesworth and Franklin use their first hand experiences to explain the Puritan and Deist beliefs of the 17th century. While the Puritans believed in predestination and every event that occurred in ones life was simply an act of God, the Deists believed in the ability for one to make his or her own decisions and decide his or her fate. God was involved in the everyday life of Puritans; whereas, in Deism God is the creator not and prevalent in the everyday actions of man; he teaches right from wrong but leaves the ultimate decision of ones actions up too him or herself.

A Comparison of Telling in Knight’s Tale and Miller’s Tale of Chaucers

The Importance of Telling in Knight’s Tale and Miller’s Tale In the Canterbury Tales, the Knight begins the tale-telling. Although straws were picked, and the order left to "aventure," or "cas," Harry Bailey seems to have pushed fate. The Knight represents the highest caste in the social hierarchy of the fourteenth century, those who rule, those who pray, and those who work. Assuming that the worldly knight would tell the most entertaining and understandable story (that would shorten their pilgrimage to St. Thomas Becket), Harry tells the Knight to begin. The Knight's tale of love, loyalty, and battle is placed in the chivalric romance genre. The courtly romance concerns the mythical kingdom of Theseus, wealthy rulers, and pagan (mythical) gods. Throughout the tale, the Knight and the other characters refer to the concept of the "wheel of fortune." In the beginning of the tale, weeping, broken women plead to Theseus to help them avenge their husbands. Although impoverished, they tell Theseus that they were all at one point wealthy and of high rank. Even though Theseus is glorified and powerful now, the goddess will spin the "wheel of fortune" and he will one day be low. The concept of destiny and the wheel of fortune represents the Knight's acceptance of an incomprehensible world. His inclusion of the mythical gods, Mars, Venus, Mercury, and Diana furthers this idea. Emily, Arcite, and Palamon each pray to a diety, asking for help and their unattainable wish. In the end, father Saturn decrees Arcite's death. Thus, paradoxical human em otions and senseless tragedy are safely distanced; they are attributed to the will of the pagan gods. Similarly the love triangle between Arcite, Palamon, and Emily stresses tha... ...night, the Miller's characters are not moral or honorable; they simply want to gratify themselves. While the Knight's story ends with an honorable death and a union between lovers, the Miller's tale ends with humiliation: the cuckholded husband is branded insane, Absolom suffered and prank, and Nicolas a painful burn. Consequently the Miller mocks the Knight's prayer. He wishes the company well, but the content of his tale expresses his laughter. In a way he "paid back" the Knight's tale. The Miller tells his tale momentarily to amuse and and embarrass (the Reeve and his own cameo appearance), while the Knight tells a story strong on "sentence" or meaning. The two different motives reveal the fundamental differences between the two men: the noble Knight can still believe in a higher beautiful world, while the Miller cannot accept it ever existed.

Diversity & Case Studies Essay -- essays research papers fc

Introduction There is no doubt that today ¡Ã‚ ¦s business world is changing rapidly and many factors are also simultaneously interacting. Perhaps these factors are created by diversity. According to the dictionary, diversity is a point or respect in which things differ. In fact, diversity in the population, the work force and the market place give many benefits for organizations. Managers are to gain more knowledge on internal diversity in order to maximize the efficiency of workforce and profit. Therefore, not only are changes inevitable while competition and improvement interacting, but also globalization is a crucial factor affecting all organizations. This essay will focus on and analyze some themes related to the diversity in today ¡Ã‚ ¦s competent business environment and a successful example will be discussed at the end of this paper. Reform of traditional management Bell and Harrison (1995) have an opinion on the  ¡Ã‚ §past leaders ¡Ã‚ ¨. In the past business world, leader were required to show that they have the strongest ability among all other staff. Centralization of power seems to be the characteristics of a leader and certain information control helps to maintain leader control and management. As far as making profit is concerned, centralization coursed a lot of red tape and poor performance. Therefore, it is about time there was a reform. Moreover, advanced technology has urged the reform of workplace nowadays. According to Casey, C. (1999), technological changes change the concept of leadership. The development of advance technology facilitates and speeds up the flow of information. Techniques, information and skills become possible to be enhanced, acquired and discarded in leaning that happens at work. Centralization of information and special skills are no longer regarded as element of leadership. As far as diversity is concerned, setting the same target, sharing the same value and mutual understanding are essential. Therefore managers and employees are encouraged to challenge top managements in terms of various aspects: such as discrimination, norms, biases and inappropriate decisions. This emphasis on employee involvement should be continued shift to have an ultimate management change: shifting the centralizing management to a more personal development and work-together basis to maximize each employee ¡Ã‚ ¦s talent and ability. In general, executin... ...tionally, diversity makes McDonald ¡Ã‚ ¦s fast food kingdom easier to management. Thus, its branches can be seen everywhere. Conclusion In a competent business environment, effective management is the key of success. The larger the organization, the harder the effective management can be achieved. However, it is possible to overcome the difficulties by executing diversity within an organization. Executing proper management control systems can facilitate the implementation of the organizations' strategies; diversity enables managers' to set their personal goals and their subordinates ¡Ã‚ ¦ within the organizations they manage. As employers and employees have to work close with each other to get benefits, appropriate strategies and training can improve the business. BIBLIOGRAPHY (2001), Module 1 Thinking Skills and General Management, University of Leicester Bell, J and Harrison (1995); B.T., Eds., Vision and Values in Managing Education, London, David Fulton. Casey, C. (1999). The changing Contexts of Work in D. Boud & J. Garrick, Understanding learning at at Work, Routledge, London Daft, R.L., (2000), Management, Harcourt Inc., USA.

College Students Cheating on Exams Essay

In today’s age when you look at the word â€Å"Cheating†, you may find many different definitions or meanings. Whether you cheat at work; known as fraud, cheat at home; known as dishonesty, or at school, this act of conduct can lead to many consequences made by ones choice. Cheating as a word to me means to not follow rules or standards brought up as a person. As we focus today on students cheating, the first thing that comes to my mind is cheating on an exam. As much as we hate to believe it, students in these days have followed the path of trying to do anything to get that grade. I believe many students today are driven to cheat when there is too much emphasis to ace an exam from both parents and school staff. It’s difficult to dismiss why students cheat, but I think if you eliminate pressure, students are less likely to engage in such conduct. Cheating leads to breaking the rules in many cases. Sometimes cheating can also lead to students finding someone else to help take one another’. No matter how careful teachers or programs are designed to prevent it, students will always find ways to get around obstacles and cheat at one point. Students may think cheating on an exam might seem like an easy way for a student to get a good grade and get ahead in his or her career, but the end result is when students cheat on exams, everyone is affected in many ways. When a student cheats or decides to cheat on an exam, they forget to think about the consequences that occur as a result of the decision made. Have you ever stopped and thought of the different consequences that occur? Consequences can vary depending on the student getting caught cheating. Some professors may issue a grade of a zero as a standard consequence; other professors may report the cheating to school board depending on the kind of test taken. In most cases, the student will be put on academic probation for repeat offenses which can affect the student’s career development. The student may be able to get a job with more responsibilities and more pay, but they may not be able to keep it, or might even harm people. Whether the student’s career is medical assistant, a teacher, or a lawyer, the exams are supposed to show the level of knowledge required for them to perform well and how can one show that when they are cheating on studies or exams. Another consequence of students cheating is that students, who cheat and get caught, cause other current and future students who do not cheat to become penalized for honesty. When students cheat they change the rules of education in favor of themselves. At the same time changing rules for themselves also cause changing rules for those that choose not to cheat, end result at one point or another someone will be affected. When you think of cheating, the question you should ask yourself should be; â€Å"Are you willing to take a huge risk and possibly affect your future? † The end result to cheating is obviously not a good turnout that leads to many different wrong roads. Many people say once a cheater, always a cheater meanings if you cheat once, are you bound to cheat again or will you learn from your mistakes. On the basis of predictability of human conduct, when you think of exams your first perception would be who is going to cheat on the exam. There are many different reasons why people cheat, just as there are differences in individuals who may cheat. For some, cheating is a way of life, one may cheat for some relief and in other cases others may cheat and be caught off guard causing a momentary slipup, which in end result may never happen again. Now what causes a person to act in that behavior, and determine what caused that behavior. What factors lead a person to cheat is what many ask. Eventually one can make a change and not cheat again. I believe schools should organize speakers, programs and workshops in the framework of â€Å"helping a student to cope with stress†. As part of these programs, parents should be made aware of how they often teach their children to cheat by increasing the pressure or demonstrating that success is the ultimate value in life. Students need to learn that you can cheat your way through school, graduate without learning anything, then get a profession and cause another person to get hurt due to not knowing anything in school due to cheating. Next time if you should cheat to make that extra grade, think again because it may result in hurting yourself and your future or the future of others.

Compare and contrast the poet’s attitude to and appreciation of the natural world in at least two poems you have studied

The simple beauty of nature is an aspect many of us take for granted in our everyday lives – the endearing sounds of birds welcoming another day and the powerful gush of a waterfall being some examples of these. But there are those individuals who have endeavoured to fully comprehend the marvellous complexity of the world around us. Such findings are present in the work of many poets – namely Gerard Manley Hopkins (1844 – 1889) and Henry Wadsworth Longfellow (1808 – 1882). Hopkins and Longfellow were two contemporary poets from the nineteenth century from different cultures, English and American respectively who relished in the gift of nature with all her attributes. Both of their work is characterised by a deep and personal sense of appreciation of the beauty of the natural world – work that when studied makes us truly delight in the wonder that is nature. The two poems that I feel effectively communicate Hopkins' and Longfellows' ideas are respectively â€Å"Pied Beauty† and â€Å"Snowflakes†. Although they are similar in their content concerning their love for the natural world, the poems do differ in the way in which each poet relates his ideas. Hopkins' poem â€Å"Pied Beauty† is one of the most famous, characteristic and linguistically accessible pieces combining the elements of nature and religion. In it the poet praises the creator for the infinite range and scope within creation. His appreciation of the natural world ranges in scale from a rainbow trout to an entire landscape. Even from its title alone we know that this curtal sonnet is effectively a song of praise for all things ‘pied' that is bi-coloured, streaked or patched. The poem â€Å"Snowflakes† by Longfellow is also an expression of the poet's attitude to and appreciation of the natural world. In it Longfellow describes in minute detail the subtle beauty of a single snowflake and makes us more aware not only of snow, but of the other small things surrounding us, making us realise their importance. Both poems acknowledge existence and power of a creator. In â€Å"Pied Beauty† a song of praise is presented in the first line of the poem's triumphant, alliterative opening stanza, as â€Å"Glory be to God†¦Ã¢â‚¬  immediately places Hopkins' appreciation of the beauty of the natural world in a religious context. Also as the poem concludes with the exhortation â€Å"Praise him† it is clear that the piece is deliberately framed as a Christian hymn of thanksgiving for the infinite variety in nature. The opening line also introduces the poem's theme: â€Å"dappled things† and this is the first of many adjectives describing parti-coloured natural elements. â€Å"Snowflakes† on the other hand opens with an altogether more maternal aspect of nature although the acknowledgement of a powerful creator is still present: â€Å"Out of the bosom of the Air Out of the cloud-folds of her garments shaken† This personification of the female form creates a ‘Mother Earth' type figure that I feel Longfellow used to successfully communicate his love and understanding of all things natural to a wide audience as a mother figure is something most of us could relate to. In this particular instance it is this ‘Mother Earth' entity that produces and generates the countless millions of snowflakes. We can directly contrast this to Hopkins' â€Å"Pied Beauty† where a masculine creator is presumed and praised â€Å"Praise him.† Both poems perceive and praise a religious dimension to the beauty of the supernatural world. The religious theme in â€Å"Pied Beauty† is continued as appropriately the poet's eyes seem to gaze up at heaven as he appreciates the beauty of â€Å"skies of couple – colour† implying that the sky's beauty was the work of God. This image also lends a sweeping panoramic aspect to his poetic attention as I imagine the vast immeasurable skies above. Then foreshadowing a technique used later in the poem, Hopkins immediately narrows his broader focus down to refer to the streaked markings on one â€Å"brinded cow†. In â€Å"Snowflakes† this religious theme is expressed in describing the shape of the snowflake as â€Å"some divine expression† indicating a superior eternal contribution to the formation of the snowflakes. As we know the two poems are about beauty that is all around us, but I noticed that both poems focus on tiny and large natural entities. In â€Å"Pied Beauty† Hopkins comments on â€Å"rose-moles† on trout and â€Å"finches-wings†. It seems that no aspect or detail of nature is too tiny or insignificant to escape the poets' attention. But on the contrary he also refers to â€Å"skies† and â€Å"landscape† showing the range in which nature is present. In â€Å"Snowflakes† Longfellow is concentrating more on the actual snowflake rather than an overview of all things ‘beautiful'. Yet in contrast he also comments on the â€Å"woodland† and â€Å"harvest fields† in which the seemingly harmless snowflake had somehow devoured. Both poems also use alliteration to achieve their impact in places. In â€Å"Snowflakes† he describes the woodland as being â€Å"brown and bare† and the movement of the snow as â€Å"Silent, and soft, and slow†. This repeated initial consonant sound is used to set the scene that the poet is trying to convey. This is also present in â€Å"Pied Beauty† when the sky is described as being of â€Å"couple-colour† to convey the varying shades and tones present in the sky above. Also by describing the chestnuts as â€Å"Fresh-firecoal† the poet is helping us to envisage fully the sight of the dual coloured chestnuts falling from a tree. In â€Å"Pied Beauty† Hopkins uses a wide range of vocabulary to describe the many parti-coloured aspects of nature, † dappled, couple-colour, and freckled† being examples of these. But it is the use of the word â€Å"fickle† that I found rather striking, as one would normally use the word to refer to a person with mood swings almost like personality changes. But here it is used to emphasise the speed and acceptance of change in the landscape and environment. I also noticed that the opening of â€Å"Snowflakes† featured many examples of ‘O' assonance: â€Å"Out†¦bosom†¦cloud-folds†¦Over†¦woodlands brown†¦soft†¦slow and snow.† It is almost as if the poet is purposely repeatedly using words that contain the letter ‘O' (physically circular in shape) to bombard the page, reminding us of a multitude of snowflakes as they completely cover the ground. The poet continues to acknowledge the over – powering nature that the snow possesses in † Over the woodlands brown and bare, Over the harvest fields forsaken† The use of the word ‘forsaken' reiterates Longfellow's notion that the snow can capture anything in its path. As well as imagery the poet also used such poetic devices as onomatopoeia and sibilance to relate the descent of snow to the ground, â€Å"Silent and soft and slow† which I feel he does and to great affect. Even from the title of Hopkins' poem we know his focus is on the infinite variety of all ‘dappled things', uniting in the single, uniform reality of God's creating power. â€Å"Snowflakes† on the other hand focuses on the one phenomenon of snow, something that blankets over and makes uniform the entire and varied landscape. I also noticed that in â€Å"Pied Beauty† the subject of the poem is introduced in the first line â€Å"Glory be to God for dappled things†. This plainly states that the poem shall be a song of thanks to God for everything in nature of a ‘pied' quality. â€Å"Snowflakes† on the other hand describes a journey made by the subject and where it originated from rather than stating plainly what it is. The actual subject of snow is not explicitly mentioned until the end of the first stanza (although it may be argued that the title of the poem is an obvious indication of the subject matter). From reading the poems it is easy to notice the different attitudes of the narrators of the poems. The tone in â€Å"Pied Beauty† is one of joyous exuberance by use of language such as â€Å"Glory be† and â€Å"Praise†. On the contrary â€Å"Snowflakes† takes a more mellow, introspective almost restless approach in describing its subject â€Å"troubled heart† and â€Å"secret of despair† are some examples of this. Also in â€Å"Pied |Beauty† the poem is celebratory and is about beauty. â€Å"Snowflakes† on the other hand is simple and complex and is beauty. After studying both poems in depth I feel that through the work of Longfellow I now would see and appreciate the complexity in the simplicity of snowflakes. But overall I prefer the work of Hopkins. His exploitation of the verbal subtleties and music of English, of the use of alliteration, repetition and a highly compressed syntax were all in the interest of projecting deep personal experiences, including his sense of God's mystery, grandeur and mercy in â€Å"all things counter†. He called the energising prosodic element of his verse ‘sprung rhythm' in which each foot may consist of one stressed syllable instead of the regular number of syllables used in traditional rhythm. The result is a muscular verse, intense and vibrant that combines accuracy of observation, daring imagination, deep feeling and intellectual depth. All in all a wonderful piece that for me as of yet shall remain one of the most touching I have read.