Spamalot Response Essay Example for Free

Spamalot Response Essay A play about a King on a quest for a magic grail, by the sound of that it seems like this is just some ordinary play, but no this is Spamalot. Spamalot is a comedy where everything is humorous and light hearted. There are many things I love about this play including the set and costumes, these two elements really made the play better to me. However, one improvement that could have been made was the lighting in the play. As the curtains of the theater opened up I saw a big castle with huge wooden doors and a balcony. In this first scene I was blown away by the size of this set piece and was truly amazed by the detail. One of my favorite things about this set piece is how the characters were using it for more than just a castle, for instance when the front was turned into a cave. I thought it was very clever how the curtains dropped down from the balcony to create the cave. An interesting fact about the set is how it wasn’t just a flat backdrop to have in the background, it was three-dimensional, like the fact that there were windows that actually opened and closed as well as a real balcony that the actors went up on. My favorite scene was one where the Frenchmen were up on the balcony mocking King Arthur and the rest of the Knights of the round table, this was one of the funniest moments of the play. Another thing about this set that really amazed me was the realization of how much time it took to build this, but it made the difference and was completely worth it. The one and only thing that I did not like about this play was the lighting. Throughout the play I wanted different lighting effects to surprise me but most of the time I felt like it was just a general wash and nothing else. I think if there was a variety of different types of lights the play would have been more interesting. Although there was one lighting effect that I loved, when the light bulbs starting flashing along the perimeter of the stage I was surprised and mesmerized by this effect, it really improved the performance. Otherwise I felt the selection of lights was boring and dull. One scene where I think they could have used this variety of lights was when King Arthur came across the Knights of Ni. In this scene they were lost in the woods, I think a good effect would be to darken the lights slightly and maybe change the color of the light so it would feel more like they were in a forest. The costumes were my second favorite thing about this play. My favorite costumes throughout the play were the Knights of Ni. I think it was a mix of them changing thepitch of their voice’s and the costumes that made me really enjoy their part. I loved how their cloaks fell down to the floor and covered their entire body, then they had the leaves on their shoulders which showed they lived in a forest with many plants and vegetation. Another costume I really liked was Herbert’s father, the long purple cape he wore reminded me of old cartoons. He looked exactly how I would picture him in my head. Although I liked these costumes the best, I thought all the costumes were amazing. This play has many great aspects including the costumes and set that amazed the audience. Although this play was very good I did feel there could have been an improvement in the variety of lights used during the performance. To sum up the entire play it was funny every second of the way and was a show to go see.

Factors Affecting The Reliability Of Audit Report Accounting Essay

Factors Affecting The Reliability Of Audit Report Accounting Essay Introduction The end of an independent audit closed with a written audit report. According to section 205 of the Companies Act 2001, the auditors shall make a report to the shareholders on the audited financial statement (FS). The objective of an audit is to render an opinion about the fairness of the clients financial statement. Audit report contains information value for users. Durendez Gà ³mez-Guillamà ³n (2003) states that audit report is found as an important element for making loan decision. Basically the audit report conveys whether the assertions made by management are credible or not. Types of audit report. Unmodified report According to ISA 700, an unmodified report should be issued when the auditors conclude that the FS are prepared, in all material respects, in accordance with the applicable financial reporting framework. Modified report. However if the auditors found that the FS are not free from material misstatement based on the evidence obtained or is unable to obtain sufficient appropriate evidence to make a conclusion, the auditors should issue a modified report in accordance with ISA 705. All qualification may arise from either disagreement or uncertainty in the scope of the audit. Uncertainty Uncertainty may arise from, firstly a constraint during the audit work i.e. not all records are made available to the auditors, the auditors have appointed after the inventory counts. Secondly, inability to gather evidence concerning a doubt for e.g. an accounting record that have been destroyed or lost or the directors are concealing information. Disagreements Disagreement is due from factual discrepancies, unsuitable accounting policies, inadequate or misleading disclosure or failure to comply with an accounting standard or legislation. Sometimes it can be resolved with the client depending on the fact. Furthermore it is important to calculate the effect of these circumstances and this could be grouped as: Having a material but not pervasive effect on the FS. Having a pervasive (fundamental) effect on the FS. Except for opinion. An except for opinion is given when the effect is material but not pervasive uncertainty or disagreement. An example of an uncertainty could be the part destruction of accounting record and disagreement could be the inappropriate application of depreciation policy to a particular class of fixed assets. Adverse opinion. An adverse opinion is given when the matter concerned is a fundamental disagreement such as failure by the client to recognize a provision which would convert a profit into loss. Disclaimer opinion. A disclaimer opinion is given in the presence of multiple fundamental uncertainties and it is impossible for the auditors to form an opinion. Factors affecting the reliability of audit report. Failure by auditors to issue a reliable audit report can arise from two main causes. Auditors may identify a material misstatement and fail to report it i.e. the auditors lack independence. Auditors may fail to detect an existing error or fraud in the financial statement. Lack of auditors independence Principles of auditors independence Independence is the main means by which the auditor demonstrates that he can perform his task in an objective manner (FEE 1995). Independence is fundamental to the reliability of auditors reports and an indispensable component for the auditing profession. Independence has been described as a position to take an unbiased view point in the performance of audit test, analysis of results and attestation in the audit report (Appah 2008). It simply means the auditors ability to express an honest and impartial conclusion and also the ability of reporting reality to users. In addition, independence also means the ability to resist managerial pressures that impair or are perceived to impair an auditors willingness to carry his work objectively and honestly. Without independence the auditors opinion is suspicious and the audit is considered to be worthless. If the auditors failed to maintain independence in their work, this can affect the reliability of audit report to the sense that the auditors may have discovered material misstatement during the audit test and may deliberately ignore it and issue an unmodified opinion. Independence: in fact and appearance Subject to Mautz and Sharaf (1964) there are two aspects of independence: Independence in fact (real independence) and independence in appearance (perceived independence). These two concepts are essential in maintaining independence. Real independence refers to the actual state of mind of the auditor. An auditor possessing the requisite state of mind will always react in the correct way as he has the ability to make independent audit decision in any compromising situation. More importantly, auditors should not only be independent in fact, but they should appear as independent in order to acquire the public trust on the auditors opinion. Auditors are expected to be seen as independent while examining the clients FS and collecting audit evidence which support their opinion (Stevenson 2002). Precisely, auditors are supposed to be independent while deciding on reporting strategies without any pressures from their clients management (Cullinan, 2004). Church and Zhang (2002) argue that independence in fact ensures the reliability of audited financial statements and independence in appearance helps to promote public confidence which will automatically increas e the trust of the users on audited FS. Factors affecting auditors independence Size of Audit Firm Various studies have proven that larger audit firms are more able to resist managerial pressures i.e. higher auditors independence (Gul 1989, Abu Bakar et al. 2005, Alleyne et al. 2006). Small audit firms may impair independence because they have a tendency to provide a more personalized service to their audit clients which will ultimately develop a close relationship between them (Shockley 1981). Since big firms have many clients, they are not affected by their clients fees so they have less incentive to report favorably to their clients. Moreover, DeAngelo (1981) reported that large audit firms are more likely to issue reliable report since they fear of losing their reputation if they are found to be associated with accounting scandals. However there is no assurance that larger firms are more able to resist pressures from their clients as pointed by Goldman Barlev (1974) due to the fact of the case which happened with Arthur Andersen and Enron. Level of Competition in the Audit Services Market Competition within the audit market is a major factor affecting auditors independence (Sucher and Bychkova 2001; Umar and Anandarajan 2004; MacLullich and Sucher 2005). High level competition compel the auditors to tolerate managerial pressures and ignore any material misstatement detected during the audit test and issue incorrect report as they fear of losing the clients due to the fact that the same services are easily available elsewhere. However, Gul (1989) argued that the level of competition do not cause auditors to be less independent. The existence of competition create a fear in the mind of the auditors as this same services are easily available in the market so they will strive to create a good image of themselves and increase their independency in order to maintain their clients and attract new ones. Tenure of an Audit Firm Serving the Needs of a Given Client An audit firms tenure is the length of time it has served the audit needs of a particular client. Most researchers have viewed tenure as a factor which affects the auditors independence negatively (Abu Bakar et al., 2005; Alleynes et al., 2006). Tenure may result into friendship with the audit client and make the auditor to ignore imperfections that have a significant material impact on the FS (Moore et al. 2006). Mautz Sharaf (1961) emphasized that a long tenure creates complacency, lack of innovation, less rigorous audit procedures and a learned confidence between the audit firm and the clients. It may happen that the audit client has changed the business activities but the auditors are still using the same old audit procedures. Ongoing relations make the auditors to rely upon last years auditing and prevent them from making new evaluation of the control system, thus affecting the reliability of audit report. Size of Audit Fees Received by Audit Firm (in relation to total percentage of audit revenue) Large size of audit fees caused a higher risk of losing auditors independence. The IFACs Code of Ethics for Professional Accountants (1996, para 8.7) suggest that client size (measured from size of fees) could raise doubts as to independence. Since audit firms depend on fees for their survival, a step such as qualifying the audit report could be ignored so as not to displease the client and also for the fear of losing income. It is exclusively relevant if the audit firm receive a major proportion of its fee revenue from a particular client. Conversely Pany Reckers (1983) argued that the large size of the clients audit fee (measured as a percentage of office revenues to the audit firm) do not show any significant impacts on AI but it inclined the public to be less confidence in the auditors independence. Non-audit services (NAS) The provision of NAS such as book-keeping and financial statement preparation services, internal audit services, taxation and legal services to audit client is regarded as a potential factor which affects auditors independence drastically. Wines (1994) found out that auditors receiving NAS fees are less likely to qualify their opinion than auditors that dont receive such fees. The NAS fees make auditors financially dependent on their clients and less willing to restraint managerial pressure for the fear of losing their business. Brandon et al (2004) found that auditors would not perform their audit services objectively and joint provision would impair perceived independence. Joint provisions help the auditors to be in a better position in concealing any material facts since they will the same person who will prepare the FS and the same one who will perform the audit. Moreover as the level of clients pressures increased, the auditors became less concerned on the quality of internal co ntrol system (Muhamad and Karbhari, 2006), thus affecting the quality of audit report since these internal deficiencies will remain concealed. Failure by auditors to detect material misstatement in the financial statement. The second factors affecting the reliability of audit report is failure by auditors to detect an existing fraud or error in the FS. Very often, when material misstatement is discovered, the board members are surprised by the occurrence and even more surprised by the fact that the auditors did not detect it. Failure by auditors to detect an existing fraud or error during the audit is costly to their firms because they suffer damages for giving an incorrect audit opinion and at the same time affect the audit quality. Material misstatement has increased considerably over the recent years and professionals believe this trend is likely to continue. ISA 240 The Auditors Responsibilities relating to Fraud in an Audit of Financial Statement states that misstatements in the FS can arise from either fraud or error. Error is an unintentional misstatement in FS, compromising the omission of an amount or a disclosure, such as a mistake in gathering or processing data, an incorrect accounting estimate and a mistake in the application of accounting principles. The ISA 240 refers fraud as an intentional act by one or more individuals among management, those charged with governance, employees, or third parties, involving the use of deception to obtain an unjust or illegal advantage. Aderibigbe and Dada (2007) define fraud as a deliberate deceit planned and executed with the intent to deprive another person of his property or rights directly or indirectly, regardless of whether the perpetrator benefits from his/her actions. According to ISA 240, there are two types of fraud namely: misstatements resulting from fraudulent financial reporting (management fraud) and misstatements resulting from misappropriation of assets (employee fraud) Fraudulent financial reporting (FFR) involves intentional misstatements or omissions of amounts or disclosures in FS to deceive FS users. Some types of FFR include manipulation, falsification or alteration of accounting records, misrepresentation or intentional omission of events, transactions or other significant information and intentional misapplication of accounting principles relating to measurement, recognition, classification, presentation or disclosure. Misappropriation of assets involves the theft of an entitys assets such as embezzling receipts, stealing physical or intangible assets and making the organization to pay for goods and services not received. Such acts are often accompanied by false or misleading records or documents in order to conceal the fact. Responsibilities of the auditors Various studies that have been conducted in different countries showed that many users perceived that it is the responsibility of the auditors to detect irregularities (Leung and Chau. 2001 in Hong Kong; Dixon et al (2006) in Egypt; Fadzly and Ahmad. 2004 in Malaysia). Since the fall of Enron, Boynton et al (2005) argue that auditing standards have been revised to re consider the auditors responsibilities regarding fraud. Moreover ISA 315 requires the auditors to evaluate the effectiveness of the clients internal control system in detecting or preventing material misstatement occurring. Boynton et al (2005) emphasized that this condition was not previously needed, such an evaluation was only required if the auditors chose to rely on the internal control system in attempt to lessen the extent of the audit procedures. All staff members are required to communicate their result in order to combine the minor irregularities detected by each of them and required to consider the incentives and opportunities existed in the organization that induce the occurrence of fraud. An auditor who is conducting an audit in accordance with ISAs should obtain reasonable assurance that the FS taken as a whole are free from material misstatement whether from error and fraud. But an auditor cannot provide absolute assurance that the FS are free from material misstatement since some material misstatements of the FS may not be detected, even though the audit is properly planned and performed in accordance with the ISAs. Furthermore frauds are more difficult to detect than errors since the former involve the use of sophisticated and well organized plan to conceal them. It should be noted that management fraud is more difficult to detect than employee fraud as management is often found on the higher position and is more able to directly or indirectly manipulate figures. Such attempts may be even more difficult to detect if they are accompanied with collusion because collusion may cause the auditor to believe that audit evidence is persuasive when in fact, it is false. It is worth to note that the ultimate responsibility in relation to fraud detection and prevention rest with those charged with the governance of the entity and management. It is their responsibility to implement appropriate internal control systems to prevent fraud in their companies. Factors affecting the ability of auditors to detect material misstatement. Poor audit planning Planning is critical to the effectiveness and efficiency of an audit engagement (Mock Wright, 1992). It can be concluded that information obtained in the planning stage have an impact on the subsequent audit procedures and the audit evidence to be evaluated (Joyce, 1976). The planning stage consists of materiality assessments, risk assessments and decision on the kind of evidence to be collected. If the initial risk assessment is wrong, the planned audit procedures may be incorrect or insufficient, thus reducing the reliability of the FS and increase the auditors exposure to lawsuit and unfavorable outcomes (Palmrose 1987). If the auditors fail to assess risk, a material error could arises in the raw data of an account balance (inherent risk (IR)), passes through the internal control system of the entity undetected (control risk (CR)) and escapes detection by the auditors tests and procedures (detection risk (DR)). The risk assessment stage is vital as it enables the auditors to identify areas where there is a high probation of material misstatement, plan audit work that address those errors and minimize the chance of giving an incorrect audit opinion. The risk assessment comprises of three important elements namely IR, CR and DR. If any of these three elements are wrongly assessed, it affects the subsequent procedures and many misstatements would go undetected. IR is important as it identifies risks which are inherent within the industry. CR enable auditors to assess whether the clients internal control system can identify or prevent any material misstatement occurring. The assessment of inherent and c ontrol risk will have an impact on detection risk as they will determine the extent of audit procedures. Furthermore, if the auditors fail to determine materiality level, this can cause many material misstatements or omissions go undetected. IASB defined materiality as information is material if its omission or misstatement could influence the economic decision of users taken on the basis of the financial statement. Determining materiality is a matter of professional judgment. It can be concluded that both materiality and risk assessment contribute to determine the nature, extent and timing of audit procedures. Inexperienced Auditors Although a successful audit depends on a good planning stage, the ultimate success depends on the auditors experience to conduct the audit. Experienced auditors have the appropriate and adequate skills required in order to achieve audit objectives to the satisfaction of the client. Very often, auditors fail to detect material misstatement despite having assessing a high initial risk assessment, the reason behind this failure is that they lack the required skill to perform the audit while simultaneously identifying relevant risk factor. Experienced auditors is regarded as an valuable asset to the audit firm since they have more practice and feedback on the types of material misstatement that could be existed in the FS and its rate of occurrence (Libby and Frederick, 1990), thus increasing the likelihood of detecting potential fraud more easily. Bedard and Graham (2002) concluded that auditors with more experience with a particular client industry have more ability to identify risk factors than auditors with little or no experience with that industry. Furthermore, Moeckel (1991) found that experienced auditors search for more evidence than less experienced auditors. It simply means that experienced auditor do not only rely upon the evidence produced by the client but they look for further relevant and reliable evidence outside the entity before reaching an opinion, thus increasing the chance of detecting irregularities. Libby and Trotman (1993) found that senior auditors have the ability to recognize evidences which are inconsistent with their judgment. Time budget Time budget is considered as a major problem faced by almost auditors. Time budget pressures affect the quality of an audit as it prevents the auditors from allocating adequate number of time to complete specified audit procedures (Margheim, Kelley Pattison, 2005) and limits auditors ability to expand the extent of audit test (Asare et al. 2000), thus affecting the ability of auditors to detect material misstatement in the FS. It is worth to note that when attainment of budget is considered as a major factor in performance evaluation, auditors are more likely to engage in dysfunctional behaviors such as reduction of follow-up procedures, underreporting of time, and overriding auditing procedures in the work program (Azad 1994). Time pressures create a stressful working environment among the audit team which is likely to affect the ability of auditors to detect material misstatement since the auditors tend to behave unprofessionally. This includes behavior such as superficial examination of documents, acceptance of weak explanations by the client, reduction of work on an audit step below acceptable levels. E.Cook and Kelley (1988) survey results showed that auditors are more likely to engage in reduced audit quality practices in order to attain the time set by the firms. It simply means as time budget pressure increased, the auditors performance decreased significantly (McDaniel, 1990). However, time budget make auditors work harder and charge all time properly (Kelley and Seiler1982, Cook and Kelley 1991, Otley and Pierce 1996a). Moreover time budget is likely to enhance audit judgment by encouraging auditors to emphasis more on relevant information thus preventing them from being influenced by irrelevant information (Glover 1997). Sampling error According to ISA 530 Audit Sampling and Other Sampling Testing Procedures, audit sampling involves the application of audit procedures to less than 100% of items within a population of audit relevance such that all sampling units have a chance of selection in order to provide the auditor with a reasonable basis on which to draw conclusions about the entire population. Every audit involves the use of sampling since it is costly for the auditors to examine 100% of all the transactions that took place during a period. The auditors use some form of audit sampling to test the internal control system, help them to reach a conclusion about whether or not material misstatement exist. But sampling always involves some risk, i.e. the auditors might not look at enough items or the sample result might not be representatives. This can have a drastic effect since the auditors might reach an incorrect conclusion. Sampling risk could occur in both test of control and substantive procedures. In test of control, there is the risk of assessing control risk too high or too low.  Ã‚  Assessing control risk too high result into audit inefficiency and assessing control risk too low makes the auditor rely on ineffective control procedures which increases detection risk. In substantive procedures, there is the risk of incorrect acceptance and risk of incorrect rejection. Incorrect acceptance is the risk that the conclusion drawn from the audit sample is that the account balance is not materially misstated, when in fact it is materially misstated. Incorrect rejection is the risk that the conclusion drawn from the audit sample is that the account balance is materially misstates, when in reality it is not. Inadequate audit fees There is limited empirical evidence on the linkage between low audit fees and audit quality. However we can say that audit fees have an impact in the performance of auditors. Numerous Accountancy members have noted that low fees are associated with inadequate audit work. For example, an auditor might use his judgment to the client rather than devote additional time to investigating an audit issue and search for reliable evidence. This would likely to make the auditors to fail in identifying a material misstatement in the FS and issue an incorrect opinion. It can be asserted that when audit fees are abnormally low, the concern is poor audit quality as the auditor might attempt to cut back on effort to design an appropriate audit procedure that fully identify and address material misstatement. Furthermore it can be concluded that if audit fees are low relative to the size of audit client and audit client complexity, this can cause a serious problem since the auditors would be demotivated as more time and effort would be required to perform the external audit work and to reach an unbiased conclusion, thus making the auditors to skip a lot of important audit procedures. On the other hand, inadequate fees do not pose any concern when there is severe competition among audit firms since all audit firms will tend to tender low fees for their services in order to maintain its clients and to attract new ones.

World Language Policy Essay example -- Globalization Localization Lang

Globalization, Localization, and Language Choice In Britain they used to call a barometer a ?glass.? One would visit the ?glass? in the morning in order to get a sense of what the weather would be for the day. It was of course a rather chancy business, not least because on the average day in Britain you have a little of everything anyway. The poet Louis MacNeice caught the sentiment in a wellknown poem about impending doom: The glass is falling hour by hour, the glass will fall for ever, But if you break the bloody glass you won?t hold up the weather. Perhaps the least observed phenomenon in the global system is language. Because it is so basic to human communication, we are apt to regard it simply as an unchangeable part of the communication process itself ? a kind of natural phenomenon as ordinary and ineluctable as weather. In fact, language is a social institution of enormous importance, and one over which we have a great deal of control (Edwards 1994, Tonkin 2003a). Human utterances are elective: we can either make them or not make them, and we are potentially capable of making these utterances in any language. Since language is fundamental to human social interaction, we begin by choosing our utterances in accordance with the code that we are born into: language is a form of human behavior, and we learn to talk through the need and the desire to participate in the community of which we are a part. Thus the language that we use also has symbolic value: it is a marker of our identity and it reinforces our sense of belonging. But it is an accident of geography or economics that we learn one language or another, that we are born into one speech community rather than another. Within that community, we lear... ...Werner, ed. 1998. Multilingual America: Transnationalism, Ethnicity, and the Languages of American Literature. New York: New York University Press. Tonkin, Humphrey. 2003a. Language and Society. New York: American Forum for Global Education. Tonkin, Humphrey. 2003b. The search for a global linguistic strategy. In Jacques Maurais & Michael A. Morris. Languages in a Globalising World. Cambridge: Cambridge University Press. 319-333. Tonkin, Humphrey. 2004. Language equality in international relations. In Lee Chong-Yeong & Liu Haitao, ed. Towards a New International Language Order. Rotterdam: Universal Esperanto Association. 96-105. Tonkin, Humphrey & Timothy Reagan, ed. 2003. Language in the 21st Century. Amsterdam: Benjamins. Wright, Sue. 2004. Language Policy and Language Planning: From Nationalism to Globalisation. Basingstoke & New York: Palgrave Macmillan.

Scarlet Letter :: essays research papers fc

Scarlet Letter In Hawthorne’s, The Scarlet Letter, life evolves around a rigid and harsh Puritan view. In this society people are not free to express themselves as well as they are today. This is very sad because it is a necessity for humans to be able to express their deepest thoughts and desires. Unfortunately the Puritan society did not permit this so people had to find other ways to satisfy their needs. For two of these characters the satisfying of their urges condemn their fate in life. Hester and Dimmesdale, a reverend, have an affair, which costs Hester life, as she knew it. The only place where these two people were free was in the confinements of the forest. As much as freedom and confinement is a paradox it makes perfect sense. You will gain the freedom of expression in the confinement of that expression. The forest was the only place this could be accomplished. The forest was Hester and Dimmesdale’s sanctuary throughout the novel because they could freely com municate their love, their sin, and their future plans. Being able to confess to someone a sin you have committed is one of the finest feelings. The forest provided that ability to Hester and Dimmesdale. At one point Hester comes right out and brings up the committed sin. â€Å"What we did had a consecration of its own. We felt it so!† (pg. 179) When Dimmesdale first hears this bold statement he is somewhat distraught and tells Hester to â€Å"Hush!† and then he realizes the freedom they have. â€Å" May God forgive us both! We are not†¦the worst sinners in the world.† (pg. 179) There is no way that Dimmesdale would have become this bold if he were in spectacle of the Puritan society. Once again a warm blanket that the forest lay upon Hester and Dimmesdale. It is apparent that there is a mutual love between Hester and Dimmesdale. Although there are very few quotes which will directly state this fact there are many that will allude to this obvious fact. At o ne point Hester begs for Dimmesdale’s forgiveness and he grants it to her. I don’t think he grants it to her because of his religious beliefs but because he loves Hester. I also don’t believe that Hester would be so worried about Dimmesdale’s forgiveness if she did not love him. â€Å" ‘Though shalt forgive me! Though shalt forgive†¦ Will though yet forgive me?

fifth business :: essays research papers

There is one human emotion that can paralyse us, lead us to lie both to ourselves and others, to take action that we don't like, and to cripple any rational thought processes. It is self perpetuating if allowed to get out of control. Its side effects are either anger, aggressiveness or fear and reclusiveness. Its symptoms are irrational behaviour, lying, anguish, lack of self-esteem, and in extreme cases, thoughts of suicide. It is guilt. In The Fifth Business, by Robertson Davies, guilt is a reoccurring theme throughout the novel and is a major force in one’s life. Davies demonstrates this by having one character feeling guilt while another who does not. Davies introduces the reader with Dunstable Ramsay and Percy Boyd Staunton. They are depicted as friends yet rivals at the same time. This is shown when Dunstable had a sleigh that was faster than Percy’s. Of course Percy who is the spoiled rich boy becomes jealous, and starts calling Dunstable names. Knowing that Percy hates it when he is being ignored, Dunstable provokes Percy and ends up with him being chased with snowballs. Eventually someone gets hit and it’s not Dunstable, rather it was Mrs. Dempster whom he had ran around of cover. This is where the whole chain of guilt starts right after this incident. Dunstable feels guilty for this because the snowball who was supposed to hit him, ended up hitting Mrs.Dempster who was pregnant at that time.He feels even guiltier when he hears about the premature birth and infancy of Paul Dempster, which gives him a sickening feeling. As well Dunstable was raised in a strict family and has been encouraged to feel guilt even in the smallest of matters. From that day onward Dunstable was a changed individual who became a responsible person to Mrs. Dempster and was a loyal one. Throughout his life he becomes a better person because of the guilt which he accepts and tries to resolve. When Paul Dempster grows up and learns about his mother’s demise, he himself feels guilty. When he grows older and understands things clearer, he blamed himself for causing his mother’s illness, because he was told that his birth had caused it. His guilt is amplified when the residents in the town keep their distances from him. After his mother was caught with the tramp performing sexual acts and being discovered by the townsfolk, Paul gets taunted and teased by his schoolmates who make rude comments towards his mother.

Memoir

Pets in general are lovable. Of course, who doesn’t love a dog? Or a cat? A fish, maybe? But in my case, it’s different. Not because I dislike innocent animals but because I have this extreme within me since childhood. You may not believe it but what I do the love are one of the most â€Å"unloved† and feared living creatures in this world —snakes and reptiles. I don’t know what it is about these cold-blooded creatures that attracted me most but for as long as I can remember, I have always been passionate about them. Lizards arouse my curiosity while snakes give me a sense of mystery and excitement. Even as a grown up now, I can still vividly recall my first encounter with a rattlesnake which was one of the scariest experiences I ever had. It was one bright, sunny morning and we were playing in the woods. The summer heat was conducive for outdoor activities and our â€Å"gang† has gathered once again to welcome the long school break. Careless and jolly, I was only 10 then and I was chasing my ball after it was tossed away in a very secluded area. I could not even remember what game was that but I was running after the ball and as soon as I entered the isolated zone, I felt shivers in my nape which gave me the creeps. I had cold sweats just as the earth was cold and moist and there were dried, wrinkled leaves scattered all over. I moved quite slowly not knowing what’s in store in there. I looked everywhere for my ball using my telescopic vision. I was quite good in finding things and stuff. As soon as I found the ball behind a moss-filled rock, I heard this eerie hissing sound. Sensing that it might be a snake, I was agitated that I wondered where it could be hiding. I said to myself, â€Å"This is a chance of a lifetime!† I was thinking twice at first anticipating the danger it could do to me. Anti-venoms were difficult to find during those days. Nevertheless, I hesitated. Out of curiosity, I kicked the rock hard and there it was†¦a fat, healthy rattlesnake! I suppose it was taking a nap before I got there. But at that moment its eyes looked straight at mine, I knew that there was impending harm to come. My mind was flying somewhere. All I felt was fear and thrill. The rattlesnake I found was brown, about four feet long with a triangular head. The minute I saw it, I was shaking hard and I froze all over. Knowing that rattlesnakes only attacked humans when disturbed, I was reluctant to go near it. But thinking it was my only opportunity to explore and take a good look at a real one, I picked up a stick and went closer to it moving one step at a time. As soon as I was closest to it, it gave a sort of evil look at me as if it was about to bite me whole. Then I gathered all my nerves and began to strum its thick scales then lifted it up slowly. It irked! I felt great and brave. Right that moment, I thought I’d die a terrible death from a venomous snake. Then I struggled to gaze at it for a few minutes. What a beautiful sight! And that’s how I remember it. I returned it back to its place then I started moving away slowly to avoid provoking its untamed nature. When I returned to my â€Å"gang,† I proudly shared to them the wonderful yet terrifying experience with the first snake I have ever encountered. I never told my mom what I did because I knew she’d kill me for doing such a â€Å"stupid† thing as she might have called it. I never had any other close encounters with snakes after that. I actually never petted them long. I gave up my Gopher snakes soon enough after I kept them a few years ago. But being a unique pet lover, it is quite rewarding on my part especially when I hear people praise me for it. Even if only see snakes usually in cages or in the zoos now, I can always remember that one fateful day I met that rattlesnake in the wild. I will always remember how beautiful it was. My experiences with lizards were not as intense as that I’ve had with snakes probably because they are harmless and naà ¯ve. But my daily encounters with lizards were as memorable to me as that of snakes. Actually, it was quite a traumatic beginning for me. I was standing in our front porch one day when I saw this kid (I think he was younger than me at that time) playing with a lizard. It was about 4 inches long and brown in color so I assumed it was a fence lizard. It had a bluish belly though. At first, the kid was feeding it with small insects I could not identify then before I knew it, he was flipping the poor lizard up and down. I was about to approach him when the next thing I saw was he stepped on it and the lizard was squeezed like an orange fruit. There it was lying flat on the street not breathing anymore. It was a terrible event which I cannot erase from my long-term memory until now. From then on, I came to love lizards more and I collected not only fence lizards but alligator and whiptail lizards as well. When I stopped keeping snakes, my lizards remained. At present, I still have my lizards which I long to protect and care for in my own simple ways. To my mind, at least I am making a difference in the lives of these astonishing small creatures which are often neglected and unappreciated by people. It is so sad to note that in some countries which do not have strict animal rights, snakes and reptiles are ruthlessly killed even with just the sight of them, even if they did nothing to harm humans. We should realize that such acts are merely their naturally-occurring defense mechanisms. Some races made them into exotic dishes and sold at high prices. Even in zoos and animal sanctuaries, snakes and reptiles are given negative connotations which affect the impressions of people in general regarding these creatures. The media play a great role in influencing people’s opinions and generalizations about snakes and reptiles. Since time immemorial, I have never seen a film, TV show or any advertisements for that matter depicting snakes in a positive manner. Movies like â€Å"Anaconda,† â€Å"Anacondas,†   Ã¢â‚¬Å"Spasm,† â€Å"Venom,† â€Å"Snakes on the Plane,† â€Å"Rattled,† and many more all gave snakes bad images. Oftentimes, snakes are shown to represent evil and have been considered demonic symbols. How can people’s attitude towards snakes and reptiles be changed if what is being shown by entertainment is purely the dark side of these creations? It certainly takes time to alter people’s perceptions on snakes and reptiles. One of the most effective medium to begin with is education. We should be reminded that snakes and reptiles are also part of our wildlife, thus, they should be conserved and protected like any other endangered species. Children should be taught to love all animals through promoting media exposure and including conservation of wildlife in the school curriculum to instill in their minds the need to appreciate even the most dangerous creatures. This is not an easy task pursue since most learning of children are facilitated at home and most parents and guardians teach children to fear snakes and reptiles. This is the reason why massive media campaign should be done to alter our views about snakes and reptiles even at a slow pace. What is of the essence is that there should be efforts and attempts to correct the wrong impressions people have of these despised animals. While it may be true that snakes and reptiles are feared and â€Å"unloved† by most people, for me, they are wonderful creatures. Therefore, it is not true that they are feared and ‘unloved† because there are still people like me who can love them unconditionally. And I choose to remain as such as long as I have the capacity to do so.                                                      

Generation me

We are the first generation surrounded by technology. We were the first to grow up with computers, smart phones and internet. Within two seconds of using our phones, we can get old of any information our little heart's desire Just by typing words into Google. We are Millennial, also known as Generation Y. Born between the early asses to asses, our generation has much more confidence than the generation before us. We are smarter, confident and always connected. In fact, our generation is filled with smart adults who are open minded, hardworking and who set high goals or themselves.Since we are technology save. â€Å"y' and opportunity driven, our chances in employment are greater. In our employer's eyes, our generation has the ability to communicate: respond quicker to messages and emails. According to William J. Schroeder, principle of the accelerating, the members of the Generation Y are â€Å"immune to most traditional marketing and sales pitches† as we grew up with it and have been around it since are early years. The question than is, is Generation Y really connected or are we an entitled generation who can only connect with ourselves?We are entitled at work, self-interested and we waste all of our money. Generation Y does not top other generations due to technology. What kind of future do we see for ourselves? We view the world differently and in our own way, we see success as something we can Just apply for. We enter a workforce expecting to be managers and Coos by the end of the day. We do not see ourselves as entitled but the truth is we are. Our work expectations are unrealistic and the idea of working short hours and getting paid well is something we think should happen automatically.According to the article, â€Å"The trophy kids go to work,† â€Å"more than 85% of hiring managers and human-resource executives said they feel that millennial have a stronger sense of entitlement than older workers†. Robert Bogs, manager and admini strator at Corinthian Colleges in Southern California worked with young adults under thirty on his staff. â€Å"They tend to be very self- absorbed; they value fun in their personal and their work life, because they've grown up multitasking on their mobile, pad and computer, I can't expect them to work on one project for any amount of time without getting bored. Aid Mr.. Bogs. We spend the most of our day posting on Faceable, blobbing about our lunches and taking selfless while we are on the clock. Yet, we carry ourselves as hardworking, dedicated and loyal to our employers. When it comes to social media, the discussion is not a surprise. We millennial are addicted to social networking. Our self-image is very important to us, and we spend hours posting pictures and blobbing Just enough to get the most â€Å"likes. † â€Å"81% of Millennial are on Faceable, where their generation's median friend count is 250, far higher than that of older age groups. â€Å"Millennial in Adu lthood†). We cannot even remember what the world was like without Faceable and Mainstream. â€Å"Millennial are also distinctive in how they place themselves at the center of self-created digital networks. Fully 55% have posted a â€Å"selfless† on a social media site; no other generation is nearly as inclined to do this. † (â€Å"Millennial in Adulthood†). In all due fairness, we millennial grew up with technology around us and to be connected with the world is great. However, we forget what it is like to have a conversation face to face and make reined without pressing the â€Å"add friend† request button. When you're face to face, you can't control what you are going to say, and you don't know how long it's going to take or where it could go (Turtle). Turtle, author of â€Å"Alone Together†, asked young adults why they enjoyed text messaging over having face-to-face conversations. Turtle says: â€Å"Face-to-face interaction teaches Ã¢â‚¬Ë œskills of negotiation', of reading each other's emotion, of having to face the complexity of confrontation, dealing with complex emotion. † We are missing out on an emotional connection when we connect o our phones and computers.Besides looking for the best places to work and hanging out with our phones, the gene Y is not the best when it comes to saving money. We simply waste it. Not thinking long term is the way of living for us millennial. We move out too early straight out of college, chasing fast money and not making the effort to save. We love spending our earnings on going out to eat instead of cooking, (l mean, who has the time to whip up three course meals every day? ), taking cabs instead of walking half a mile, unnecessary brand clothing items and of course coffee.The latest Pew Research rover found, â€Å"Fully half of Millennial (51 %) say they do not believe there will be any money for them in the Social Security system by the time they are ready to retire. â⠂¬  With all this said, we convince ourselves that all these things are necessary and as much we enjoy our Cataracts and other luxury things, we millennial don't need them to survive. We millennial are living in the â€Å"right now' and half of us are fighting the temptations of overspending. We are not thinking about our financial planning, but more of our social lives.We are the â€Å"next great generation† but what do we need o accomplish before we own this title? As a millennial myself, I believe if we stay focused on our careers, work hard towards our goals, spend less time obsessing over our Mainstream salad pictures, brunch menus and Friday night wine tasting, our generation can put ourselves into a long term fulfillment. In reality, if we want to achieve the lifestyle that we are dreaming about, we have many areas of opportunities for improvement. As Millennial we are still growing and learning, and with more hard work, we can potentially be the best generation.