New york landmarks Essay Example | Topics and Well Written Essays - 500 words

New york landmarks - Essay Example Accordingly, it stood as the tallest building in the world for more than forty years. It was replaced by the World Trade Center as the tallest building in City of New York but regained this important position following the horrendous destruction of the World Trade Center in the infamous attacks of September 11, 2001. The Statue of Liberty is a pure copper monument which stands overlooking Manhattan on the Island of Liberty. It is officially entitled Liberty Enlightening the World and was a monument donated to the City of New York by the French government on the 100 year anniversary of the US Declaration of Independence. What is significant about the Statue of Liberty is that it is a beacon of hope and signifies the important role that liberty played in the development of the United States of America. Liberty Island is an important transit point for migrants and travelers who arrive by ship. Accordingly, this monument has come to signify the United States to millions of people account the world. Madison Square Garden is an iconic sports stadium found in Midtown Manhattan. It was built more than one hundred years ago and is home to the New York Nicks, the New York Rangers and a whole host of other events including concerts and conventions. In its present location for more than sixty years, Madison Square Garden presently sits at Pennsylvania Plaza in midtown Manhattan and is representative of the sports entertainment community in New York. The Chrysler Building is an Art Deco landmark – not too dissimilar to the Empire State Building – and was the tallest building in the world until the construction of the Empire State Building in 1931. It is a landmark because of the stylistic interpretation of the designers and can be seen far and wide from the shores of the surrounding boroughs. It represents the Art Deco design par excellence and is viewed as an important landmark on the Manhattan horizon. Finally, the World

Remedial Reading Essay Example for Free

Remedial Reading Essay Proficient reading is an essential tool for learning a large part of the subject matter taught at school. Reading is the gateway to learning: without it, children cannot access a broad and balanced curriculum. Reading difficulties are associated with negative educational, employment and economic outcomes, making reading- related issues relevant to various policy domains. The negative effects of reading problems are well documented. There is evidence that reading disability is associated with social, economic and psychological problems. Traditional approaches to dealing with reading problems, such as tracing and grade retention, do not help ( especially if it going about dyslexic children. Remedial reading is an extremely important class for children who are struggling with reading. Because these children have difficulties reading, they generally do not like it. It is crucial for remedial reading teachers to make reading fun at the students level. This involved me to find interesting and lively reading materials. play games, use art and creativity during the lessons. First of all I determined the goals of remedial reading : Comprehension- understanding the meaning of words and sentences, integrating this meaning across texts and making inferences beyond the printed words. Decoding- converting printed words to spoken words. Phonics –linking sounds with letters and using these correspondences to read words. Teaching phonics takes account of the fact that there is not always a one-to-one correspondence between letters and sounds: ship has 4 letters, but only 3 sounds. Phonological awareness-awareness and manipulation of the sound structure of speech. This has different levels: syllables( foot-ball), onset-rime( f-oot-b-all), phonemes(f-oo-t-b-a-ll). Spelling and writing- mapping sounds to print, moving from individual letters, to groups of letters ( such as oa and sh), to word, to sentences . This support phonic knowledge for reading. Vocabulary- knowing the meaning of words. Fluency ( one of the major goals)- reading accurately and with sufficient speed. There is clear evidence that unless students become fluent in there ability to identify words, they will have difficulty concentrating their attention on comprehending and responding to the texts the read. I believe reading is an active, meaningful, constructive process. Students are taught to monitor their reading to ensure that what they are reading makes sense. This â€Å" mini remedial reading course† consists of 14 lessons. The duration of the lesson is 45 minutes. The type of the lessons is pupil-to teacher ratio. There is no question that one-to-one tutoring is the most powerful form of teaching invention. It seems highly likely that at least some children who are encountering very serious problems in learning to read need the intense support of one-to-one tutoring. For my lessons I was going to use the book â€Å" You Can Do It ! † by Dr Sharon Azaria. I chose it because the units in it are well- organized . Each unit consists of several reading rules, a text based on them reading comprehension and writing activities. New vocabulary is given as well. The types of texts are very predictable which is excellent in early intervention programs. They have recurring language patterns, and include repetition of language elements, which makes them easy for students to read. I think even children with very restricted word recognition capabilities can quickly begin to think of themselves as readers because they are successful with these predictable texts. It is great that the degree of predictability decreases from unit to unit to ensure that students attend to the printed texts in order to build a multifaceted word recognition strategy that will make them increasingly independent readers. I like the fact that texts and exercises become longer and more challenged as the reading capabilities of students grow. So there are many reasons to choose this book: length of texts, challenge of vocabulary, complexity of language, sophistication of concepts, etc. , so that students are challenged to apply the strategies and skills they are learning. MEANS OF TEACHING THE CHILD Texts are carefully selected and sequenced to ensure student success. The stories of the book â€Å" You Can Do It â€Å" contain a great amount of words with a letter or a letter combination on the topic of the lesson. It’s good they are followed by pictures. Reading for meaning . The book â€Å"You Can Do It† will provide me with a series of lessons which can be used as a very effective program for remedial reading. It reflects a model of reading as an active, meaningful, constructive process. Before-reading activities are used to build relevant background knowledge, concepts and vocabulary. With the help of this book the pupil will be taught to monitor his reading to ensure that what he is reading makes sense. The texts he’ll be asked to read are for enjoyment and for the information. Other activities are developed within the framework of reading for meaning. Reading for meaning is the constant point of reference. Intervention instruction is frequent, regular and of sufficient duration to make a difference. Weekly contact with a student ensures that progress is steady and allows me to become very familiar with the pupil and his strengths and needs. It also allows the teacher to reinforce and extend strategic behaviors that the student is acquiring. An instructional period of at least 15-20 minutes allows time for instruction and practice along a number of demonstrations that provide the pupil with the strategies he needs to become an effective reader. Pupil-to-teacher ratio. It seems reasonable to begin with group instruction for most students and to switch to individual instruction for those ones who have difficulty making progress. Word learning activities are used to help children become very familiar with print. Reading new texts and rereading familiar ones ensure that the pupil engages in meaningful, connected reading. This reading course (â€Å" I Can Do It†) includes activities that help students focus on and become familiar with printed words. The student is presented with the letters that form a word from a selection he read. Words are selected because they contain word identification elements that will be useful to the student. Progressively longer words are built from the letters. I can begin by asking the pupil to make take two letters and form the word ( for example the word â€Å"at† ). Next, he can be asked to add a letter to form rat, to change a letter to form cat, to rearrange the letters to form act. Using similar directions he can move through eat, ate, tea. Writing is used to teach and extend word identification skills. It has been recognized that asking students to write words ( not to copy them) is a very effective approach to developing word recognition and reading. For example, my pupil has difficulty with phonemic  awareness ( according to the test analysis) I can draw a box for each of the sounds in the word. The pupil is guided to think about the number of sounds in a word and the letters that represent those sounds. Activities completed at home extend student opportunities for reading. I always mention the importance of cooperation between home and school ( or individual lessons like in our case). Parents will be informed about the nature of our course and regularly updated on their child’s progress, and told about ways in which they can support the child and contribute to his progress. They can reread familiar texts for building fluency. I will care to send home only materials that the pupil can successfully respond to at home without teacher support. Again, the emphasis is on consistent success and the avoidance of failure. Conclusion: Every child has the right to develop into a thoughtful, competent reader. The remedial reading course ( the book â€Å" I Can Do It†) like many other programs calls for considerable teacher decision making, but within a well- defined sequence of instructional activities. When the pupil is reading aloud, I must decide when to coach a child in the use of strategic behavior and which strategies and skills to teach the child to use. When the pupil is writing, decisions must be about how and which forms of support should be given. Through the use of a regular sequence of activities, the pupil quickly come to know what will be happening in each instructional session and the order in which it will happen. Time is not lost in transition or deciding on activities.

Poetry of Jimmy Santiago Baca

Poetry of Jimmy Santiago Baca Many writers and poets have drawn inspiration and motivation from their childhood, past experiences, and hope for the future. Abandoned to an orphanage at a young age, Jimmy Santiago Baca was convicted of drug possession by the age of twenty-one. During his many years in prison, Baca learned how to read and write, eventually publishing his early poems from within the prison walls.   Despite his accomplishments and prestigious awards, Baca remains a humble person by helping kids who are facing the same struggles he faced growing up. Through his poems he shows â€Å"the splendor of human existence amidst the desolate surroundings of prison life† (Baca 7). In his poems, Jimmy Santiago Baca takes the reader through the feelings of loss, dejection, and the quest for identity that relates to his life in prison. Jimmy Santiago Baca grew up with a tough childhood. His parents divorced at an early age, and he was shuffled between relatives and orphanages. During his teenage years, he was in and out of detention centers and was always found spending his time on Albuquerques streets and urban barrios. Baca first began to write poetry during his stay in prison, realizing how to express his thoughts and ideals through poetry. While Baca was in prison for drug charges, he immersed himself in the world of books, reading the works of many famous poets. Through the process of self-discovery, he taught himself English and Spanish, and finally received his GED. His experience in prison consisted of â€Å"lockdowns, solitary confinements, electroshock therapy session, and beatings by prison guards [pushing] him to the lowest ebb of his life† (Baca, CW: SS 3). After prison, Baca left for North Carolina before returning to New Mexico, where he spent time living in Albuquerque working odd jobs such a s a night watchman, janitor, and laborer. Once the birth of his first child occurred, Baca finally settled down with his wife and began â€Å"fully [embracing] his past†¦ with the predominantly Chicano community† (Baca, CW: SS 6). Since then, Baca has begun to seriously publish his works of literature to the public. Jimmy Santiago Baca is considered a renowned Chicano poet because of his â€Å"rich imagery and lyricism of his poetry† (Baca, DA 1). In his works, he suggests that poetry is not always restorative, but resilient when human life is given a chance. When he was given that chance, Baca discovered a state of freedom and humanity away from the dreary realities, by celebrating the human spirit in extreme situations through his poems. Each poem represents a little part of his life from the process of reestablishing his life after his years in prison. His poems never have had a consistent pattern, some may have rhythms similar to prose, but others are very lyrical. The line lengths may vary from short to long, while some poems might have a blend of short and longer lines. With his line maneuvering, Baca had skills in switching tones (Duane, CP 1, 2).The subject of his poems were developed from his experiences, which include his personal responses to the troubled life he lived as a you ng adult. Bacas poetry include the reoccurring â€Å"themes of transformation, metamorphosis, and self-actualization† (Baca, CW: SS 4), which were constant thoughts and changes of Baca. Therefore, his works display the truths of the human heart while in hardship, with the help of â€Å"wisdom, courage, beauty, and above all, hope† (Taylor, KYAPBG 1). The central focus of Bacas poetry is said to bring compassion from the heart and embracing humanity in times of extreme dislocation. Bacas poem – â€Å"Who Understands Me But Me† contains many elements of perseverance, determination, and realization which are evident in most of his poetry. The poem starts off with the speaker receiving new restrictions, but the speaker finds a way to live with the restrictions. Among the restraints and negativity, the speaker develops a positive attitude. With the new restrictions and experiences in hand, he begins to realize his own identity; the speaker learns to â€Å"[find] parts of [himself] never dreamed of by [him].† The poem ends with the speaker questioning who understands him when he says something is beautiful. Mainly, the poem seems forthright and lifeless, repetitive and simple, but this poem has great meaning behind what is seen on the surface level. Throughout the poem, the readers are able to experience â€Å"the physical and mental barriers† (Baca, DA 2). which occur during prison life. The restrictions in the beginning of the poem are represented using anaphora to add emphasis on the continuous struggles which are faced in prison. â€Å"They take my heart and rip it open, I live without heart† creates an indifferent tone from the speaker. â€Å"I followed these signs like an old tracker and followed the tracks deep in myself† explains that his experiences paved a way for the speaker to â€Å"explore the universal theme of an individuals painful search for identity and meaning† (Baca, DA 2). The tone of the poem shifts from indifferent to uplifting and empowering to show that the experiences learned were positive improvements for the speaker. Since the spea ker has gone through many sufferings, he proves that those sufferings helped him for the future. Everyone evolves within themselves every day, but when the time comes for hardships to be encountered, the experiences may become beneficial for their prospect of life. The feelings of loss, dejection, and the quest for identity experiences from Jimmy Santiago Bacas life in prison are shown throughout his poetry. Baca offers means on how to rebuild a broken life, rather than dwell on the painful past. Ever since then, he has been able to change the lives of many Hispanic and Amerindian peoples, by displaying the true insight from the intimidating prisons that guide the changing views of their lives.

Victor Frankenstein’s Obsession in Mary Shelley’s Frankenstein Essay

The most prevalent theme in Mary Shelley’s â€Å"Frankenstein† is that of obsession. Throughout the novel there are constant reminders of the struggles that Victor Frankenstein and his monster have endured. Many of their problems are brought upon by themselves by an obsessive drive for knowledge, secrecy, fear, and ultimately revenge. From the onset of Victor’s youth, his earliest memories are those of â€Å"Curiosity, earnest research to learn the hidden laws of nature, gladness akin to rapture, as they were unfolded to me, are among the earliest sensations I can remember† (ch. 4) This is the first example of obsession that we see in the novel. This drive to learn the ‘hidden’ laws of nature is the original driving force that sets the plot in motion. Without this, Victor would have never embarked on his unholy quest to overcome mortality, thus leading to his creation of his monster. â€Å"Dr. Victor Frankenstein feels uncontrollably compelled to create animation in the lifeless body† (Storment) this obsession with the creation of life alienated him from his loved ones. His impending marriage to Elizabeth was one aspect of his life that he sacrificed. In chapter 22, Elizabeth writes to him â€Å"Tell me, dearest Victor. Answer me, I conjure you by our mutual happiness, with simple truth-- Do you not love another?† Elizabeth’s concern about his faithfulness is based on his neglect of their relationship. He simply did not allow any other aspect of his life to impede his goal. Victor Frankenstein is ultimately successful in his endeavor to create life. This, however, does not stop the underlying theme of obsession. Shelley’s shift from Victor’s never-ending quest for knowledge is replaced with an obsession of secrecy. â€Å"I had worked har... ...his mental strength, taking its toll, leaving him incapacitated for months on end. The final compulsion to destroy his daemon takes him to the end of existence. Exhausted from his relentless pursuit, he dies without ever obtaining the closure that he was searching for. â€Å"Victor Frankenstein’s life was destroyed because of an obsession with the power to create life where none had been before† (Moring) Shelley leaves us pondering the question, when does obsession cross the line into insanity? Works Cited Moring, Patrick. Who is the Monster? California State University, Northridge. n.d.Web. 31 Oct. 2014. Storment, Suzanna. Frankenstein Commentary. Washington State University. n.d. Web. 31 Oct. 2014. Shelley, Mary. Frankenstein, by Mary Wollstonecraft Shelley. Page By Page Books. Read Classic Books Online, Free. n.d. Web. 31 Oct. 2014.

Ethical Conduct in Psychology Essay

Professional ethics is associated with doing what is right, both morally and legally. Although many professions are associated with a code of ethics, it is more relevant in the field of psychology. In psychology, this requires the practitioner to conduct himself or herself in accordance to several laid down moral principles. These principles attempt to promote honesty in teaching and practice of psychological science, and in executing their social responsibilities. The contribution of psychologists to the society is generally based on trust. The public trusts psychologists to use their scientific knowledge and services for the development of individuals and the society. The legal system trusts psychologists to offer specialized subject testimony without undue bias or favor. Client’s trusts psychologists to maintain confidentiality. However; the public trust in psychology to deliver is eroded when psychologists violate confidentiality or practice in areas outside their training and competency, or when they publish false results. When the conduct of a psychologist can be interpreted as a breach of ethics, the matter can be brought to the person’s attention through an informal resolution. When an informal resolution seems inappropriate, the ethical violation may be reported to committees on professional ethics. The role of ethics is more stressed in mental health and psychology, much more than in most other fields. This is mainly because the diagnosis and treatment of mental diseases is different from physical illnesses. The direct influence of the mental health professional or the psychologist in producing a desired treatment outcome independently, is considerably limited and much depends on the patient’s ability to cooperate with the treatment. As mental diseases are understood by the observation of behavioral pattern of Ethical Conduct in Psychology 4 an individual, technological intervention cannot aid these professionals, like that in physical health care, where blood tests and other sophisticated scan systems and analysis conclusively pin point the diseases which are then appropriately followed up for treatment. Specialists in other areas of medicine have benefited from the development in biological sciences, where disease progress mechanisms have been more detailed and specific. Mental health professionals including psychologists do not presently benefit from laboratory testing to confirm the presence or absence of psychopathology. This is mainly because, the underlying processes associated with mental disorders in still unknown. Mental health professionals cannot benefit by prescribing tests for genetic defects or brain lesions, for evaluating a mental disorder. Clinical psychologists depend on the observations of an individual’s behavior, personal experience and history to make diagnosis and treatment decisions. This intrusion into the life of a client, gives the psychologist immense data on the individual, which is intended to be used to improve the life of the client. Thus the methods used to seek data, the interpretation of the data, the susceptibility of the client as a result of revealing, the validity of the interpretation and conclusions reached, are all of immense importance to the client. The misuse or abuse of the client data can have serious consequences. Therefore, the treatment by psychologists is associated with safeguarding the information of the client, while using it beneficially for the client. There are situations when this confidentiality should be breached too. There are several ways in which the psychologists can interpret and use this data. The psychology practice thus throws up several situations for pondering; to think and decide, to separate the right from wrong. Thus psychology is involved with dilemmas and ethics. Ethical Conduct in Psychology 5 To ensure that psychologists stand up to the responsibilities and expectations associated with them, the American Psychologists Association (APA) has formulated its own ethics; the APA Ethical Principles of Psychologists and Code of Conduct. This APA Ethics Code provides guidelines to both, general ethical conduct and specific situational conduct. The code helps psychologists to face ethical problems and dilemmas. However, in the course of the practice of psychology, psychologists often come across complex ethical situations, for which reliance to APA ethics code alone, do not show the right way. Sometimes an ethical dilemma can have several solutions compatible with all ethics; however the most appropriate solution is selected by critical thinking. Sometimes by following one particular standard, psychologists may breach another standard. When making decisions associated with their profession, psychologists must consider all applicable laws and regulations of the psychology board, in addition to the Ethics Code. Psychologists can also look to guidelines that have been endorsed by other scientific or psychological communities, apart from their own conscience. When the ethical conduct is in confrontation with the law or regulations, then the psychologists must show their commitment to the laws, while taking steps to resolve the conflict, responsibly. Fischer suggested an eight-step model for decision making, based on critical thinking; which meets ethical standards for testing and assessments (Fischer, 2003).

Book Keeping Essay

Book keeping it also referred as the keeping of book. Book keeping is the process of keeping full, accurate, up-to-date business records. Proper methods can help businesses effectively manage cash flow, stay abreast of profit and losses, and develop plans for the future based on financial trends. Furthermore, keeping accurate book is required by both federal and local tax agencies. The book keeping process involves making a record of the monies received by a business as well as the monies paid out. It encompasses money a company owes to vendors, employees, tax agencies, contractors, and any other individual or entity. Likewise, accurate records of amounts owed to a company by outside individuals and organizations are also recorded in a company’s books. Though necessary and beneficial to business owners, the task can be very time consuming. With no exceptions, every monetary amount that is paid or received must be recorded. Additionally, accuracy is of the utmost importance, making keeping the books in a rushed manner a very bad idea. As business owners are often lacking in time, many choose to hire professional bookkeepers to keep company records well maintained. Of the many reasons for keeping accurate records, business and income taxes are among the most important. In the United States, for example, the Internal Revenue Service requires business owners to keep financial records that are complete and up-to-date. State and city tax agencies may require businesses to maintain accurate records as well. In fact, a business owner who fails to keep acceptable financial records may be liable for significant monetary fines or other penalties. A company’s books are used to determine the amount of taxes the company must pay, and they are also used in preparing tax returns. Sometimes, a tax agency may decide to investigate the information reported on a return or other type of tax-related document. In such cases, business owners are required to present accurate records for the tax agency’s inspection. Failure to do so could lead to hefty fines, penalties, or in severe cases, imprisonment. Although hiring bookkeeping professionals may be a good idea for many companies, not all business owners can afford to do so. This is particularity true of smaller, home-based, or start-up businesses. Fortunately, there are many computer programs designed to make the task of keeping the books manageable and less time consuming. Many programs handle all of the calculations for the user, taking the worry out of keeping accurate figures. Available even to those on tight budgets, this software makes record keeping easy. (N. Madison, 2013, Wise Geek.)[online] ACCOUNTING CYCLE The accounting cycle is often described as a process that includes the following steps: identifying, collecting and analyzing documents and transactions, recording the transactions in journals, posting the journalized amounts to accounts in the general and subsidiary ledgers, preparing an unadjusted trial balance, perhaps preparing a worksheet, determining and recording adjusting entries, preparing an adjusted trial balance, preparing the financial statements, recording and posting closing entries, preparing a post-closing trial balance, and perhaps recording reversing entries. Cycle and steps seem to be a carryover from the days of manual bookkeeping and accounting when transactions were first written into journals. In a separate step the amounts in the journal were posted to accounts. At the end of each month, the remaining steps had to take place in order to get the monthly, manually-prepared financial statements. Today, most companies use accounting software that processes many of these steps simultaneously. The speed and accuracy of the software reduces the accountant’s need for a worksheet containing the unadjusted trial balance, adjusting entries, and the adjusted trial balance. The accountant can enter the adjusting entries into the software and can obtain the complete financial statements by simply selecting the reports from a menu. After reviewing the financial statements, the accountant can make additional adjustments and almost immediately obtain the revised reports. The software will also prepare, record, and post the closing entries. (Harold,A.2013,Accounting Coach.)[online]. SOURCE DOCUMENTS Source documents are documents, such as cash slips, invoices, etc. that form the source of (and serve as proof for) a transaction. In other words, they are the first documents that exist relating to a transaction. Invoices, cash slips, receipts, check counterfoils, bank deposit slips ,credit notes ,debit notes ,voucher , purchase orders and even internet payment confirmations are all source documents. For example: Invoices Credit Notes Receipts Voucher Purchase orders BOOK OF PRIME ENTRY Book of prime entry is book used in recording transaction. Books of prime entry are also known as books of original entry or subsidiary books. Types of books of prime entry: Books of prime entry are also known as either ‘journals’ or ‘daybooks’. The term ‘day book’ is, perhaps, more commonly used, as it more clearly indicates the nature of these books of prime entry – entries are made to them every day. The commonly used books of prime entry are: Sale Day Book /Sale Journals –Sale journals is to record credit sales. Purchases Day Book/Purchases Journals –Purchases journals is to record credit purchases. Sales Return Day Book/Return In Journals –Return in journals is to record returns from customers. Purchases Return Day Book/Return Out Journals –Return out journals is to record returns to suppliers. General journal/The journal –The journal is to record other transactions. The cashbook is a combined account of the cash account and the bank account. It is the only one of the six daybooks that is both an account and a daybook at the same time. Apart from the cashbook, all the other double-entry accounts are kept in one of the three ledgers. Example for 3 Column Cash Book LEDGER (T-ACCOUNT) The ledger is a collective term for the accounts of a business. (A ledger of accounts is like a school of fish). The accounts are in the shape of a ‘T’ and thus are often referred to as ‘T-accounts’. In this step we take all the debits and credits (journals) relating to one account – let’s say ‘bank’ – and draw up an account for bank that shows all the transactions relating to it. The different types of ledgers most businesses use are: Sale Ledgers –Sale ledgers is to record customers account balance. Purchases Ledgers –Purchases ledgers is to record suppliers account balance. General Ledgers –General ledgers is to record miscellaneous account. Example: PETTY CASH BOOK The petty cash book is used to record the changes to the petty cash fund – both money put into the fund and money taken out. The fund is commenced with a petty cash advance cheque and topped up with a reimbursement cheque at the end of each petty cash period.The petty cash book is prepared from the petty cash vouchers, as well as the details from the advance and reimbursement cheque butts. The petty cash book is prepared from: –advance (and/or reimbursement) cheque butt/s –completed and authorised petty cash vouchers. The totals can be checked by cross-adding related column totals.The total of the vouchers (Cash Payments column total) added to the balance left in the petty cash fund (Balance column) should always equal the imprest amount. TRIAL BALANCE A sheet displaying all the accounts of a business, drawn up as a trial (test) of whether the total of all the debit balances equal the total of all the credit balances (A balance is the amount of an item at a point in time. For example, The balance in the bank account on the 1st of January was $5,000.). The trial balance is prepared as a final check just before the financial statements are drawn up. The trial balance is our penultimate step in the accounting cycle. Example for Trial Balance: FINAL ACCOUNT Final accounts are all of the financial statement for a business or company at the end of the fiscal or calendar year, on whichever the business calendar the company operates. The statements for the final accounts show the gross profit and net income of the company. A number of accounts are included, such as the profit and loss statement for the business, the balance sheet, and the trading account. The profit and loss statement tracks all of the income that comes into the company, as well as the expenses that the company pays out. The profit and loss statement covers a specific period — typically the fiscal year, but it can also cover the calendar year. It shows how revenue becomes net income, and whether or not the company made money for the year. While the company tracks these figures throughout the year, the final accounts include the statement for the cumulative fiscal or calendar year. The balance sheet is another one of the business financial statements that are prepared as part of the final accounts process when the year closes out. The balance sheet provides a quick look at how the company is doing at that specific moment in time, at the end of the year. In addition to assets and liabilities, a balance sheet also includes information on shareholder equity. Trading accounts cover profits and losses incurred from trading securities. Many companies invest in stocks, bonds, mutual funds and other types of investment funds. The final accounts for the trading account show the amount of gain or loss from these investments at the end of the year that the company runs on. Final accounts and the statements that make up these accounts typically help companies to prepare their various tax returns. If the company accountant prepares the tax statements, then the accountant prepares these statements for his or her own use. If the company hires an outside accountant or accounting firm, then the statements for the final accounts are handed over to the third party, so they have the information they need to prepare the company’s tax returns and any of tax paperwork that is required. (Kristie,L and Wilborn,C.2013,Wise Geek)[online] INCOME STATEMENT A financial statement that measures a company’s financial performance over a specific accounting period. Financial performance is assessed by giving a summary of how the business incurs its revenues and expenses through both operating and non-operating activities. It also shows the net profit or loss incurred over a specific accounting period, typically over a fiscal quarter or year. Also known as the â€Å"profit and loss statement† or â€Å"statement of revenue and expense.† Example for Income Statements: STATEMENT OF FINANCIAL POSITION A statement of financial position, also known as a balance sheet, is a financial document that provides an overview of an entity’s finances at a given point in time. These statements are commonly used by companies large and small, but they can also be applied to personal finances, for people who want to generate a document that they can use to review their financial situation for the purpose of making budgeting decisions or financial plans. Many accounting software programs have mechanisms to automatically create one. There are two main areas on a statement of financial position. One covers the assets, everything owned by the person or company, including real estate, cash in hand, contents of bank accounts, and so forth. The other side includes the liabilities, funds owed. A statement usually breaks these sections up into several categories for ease of reference, so that people can quickly look up a topic of particular interest, such as accounts payable or overdue loans. The liabilities also include the ownership equity or the shareholder equity in the business. The assets should equal the liabilities once the ownership or shareholder equity has been factored in, and if they do not, it is a sign that the financial statement is out of balance. This is in accordance with the accounting equation, which states that assets = liabilities + ownership or shareholder equity. Incidentally, this explains the term â€Å"balance sheet,† which reflects the idea that the two sections of the sheet should be equal or balanced. Commonly, a statement of financial position will be generated at the end of every month. Looking up past months can provide information about how a company’s finances are progressing, and these documents can also be compared with statements from the same month in prior years. Using this document, decisions can be made about the next steps to take. If, for example, a company has a lot of assets, it may be a sign that it can comfortably expand because it has the available capital to do so. Companies that are publicly traded must provide public disclosures about their financial health, including statements of financial position. These are provided to shareholders by request and are also commonly published to make them readily accessible to prospective investors. If a company has a website, they might be found on a section of the website that includes documents that the company is required to disclose by law. (Smitch,S. and Wallace,O.2013,Wise Geek)[online] Example for Statement of Financial Position: CONCLUSION Book keeping is important to proper accounting records because proper methods can help businesses effectively manage cash flow, stay abreast of profit and losses, and develop plans for the future based on financial trends. Furthermore to complete the financial account, accounting cycle are used. The accounting cycle included source of document, books of prime entry, ledgers, trial balance and the final accounts. REFERENCE 1. Anon.2013,Book of Prime Entry and Ledgers.[online].Available from World Wide Web: http://principlesofaccounting2.com/topics/books-of-prime-entry-and-ledgers/ [Accessed 05/07/2013] 2. Anon.2013,The Accounting Cycle.[online].Available from World Wide Web: http://www.accounting-basics-for-students.com/accounting-cycle.html [Accessed 05/07/2013] 3. Anon.2013,Income Statement.[online].Available from World Wide Web: http://www.investopedia.com/terms/i/incomestatement.asp [Accessed 05/07/2013] 4. Beanne,O.2013,The Complete Accounting Cycle.[online].Available from World Wide Web: http://youraccountingcoach.blogspot.com/2013/01/the-complete-accounting-cycle.html. [Accessed 25/01/2013]

Fate in two short stories by Thomas Hardy Essays

Fate in two short stories by Thomas Hardy Essays Fate in two short stories by Thomas Hardy Paper Fate in two short stories by Thomas Hardy Paper My task is to choose three different characters from The Withered Arm and The Melancholy Hussar, both written by Thomas Hardy. I then have to answer the question Is life fair? Fate in two short stories by Thomas Hardy. To answer this question I will take each character, say how they have ended up and I will say whether the way they have behaved in the story merits this ending. The three characters I have chosen from each story are : The Withered Arm * Farmer Lodge * Gertrude * Rhoda The Melancholy Hussar * Phyllis * Matthi? us Tina * Humphrey Gould.Characters from The Withered Arm In The Withered Arm fate seems to have treated Farmer Lodge well The driver was a yeoman which means that he is a man of property/substance and is doing well in life. Farmer Lodge dies of a painless decline, even though throughout the story you are made to believe that he isnt a very nice man. He ignores his own son The farmer, though he seemed annoyed at the boys persistent presence Farmer Lodge pretends he doesnt even know who the boy is One of the neighbourhood. I think he lives with his mother a mile or two off. Farmer Lodge also doesnt seem to care much for Rhoda either even though she is the mother of his child. He lets Rhoda carry on being a milkmaid and caring for their son, without caring. However, Farmer Lodge does care for his wife Gertrude as he advises her to go and see a doctor about her arm. This might not be out of caring though, as you find out later on in the book. He probably told Gertrude to go and see a doctor, so that her arm was better and so he didnt have to see it any more. : You get the impression that Farmer Lodge married Gertrude because she was young and beautiful and that she married Farmer Lodge because he was wealthy.However, this is mainly what Gertrude thinks and she only seems to want her arm cured so that she is beautiful again. Farmer Lodge wants Gertrude to be happy and does show signs of caring for Gertrude I only meant it for your good, you know, Gertrude. Gertrude thinks that Farmer Lodge dislikes his wifes disfigurement, which makes her believe that he loves her less. After Gertrudes arm becomes withered their marriage falls to pieces. Gertrude becomes obsessed with her disfigurement and no longer talks to Farmer Lodge.She thinks that he loves her less because of the way she looks, but their marriage probably falls to pieces and they grow further and further apart because there is a lack of communication between them. Farmer Lodge doesnt seem like a very nice man throughout this story, but at the end you change your mind. Burdened at first with moodiness and remorse he eventually changed for the better, and appeared as a chastened and thoughtful man. All through the story Hardy makes you believe Farmer Lodge isnt a very nice man, but then he changes and sells his farms.He then gives all his money towards a reformatory for boys, and also gives a small annuity to Rhoda. This shows that after all, even if it didnt seem like it, he did care and he deserved a painless death. Life treated him well, and towards the end he eventually changed and corrected his mistakes. Gertrude, however did not deserve to die the way she did. She never reached home alive and died three days after the accident. Gertrude never did anything to harm anyone, in fact she did quite the opposite. She gives away things to other folks in the meads beside us. All Gertrude did was to try and help people that were less fortunate than herself. Gertrude never did anything to Rhoda either, she didnt know that Rhoda and Farmer Lodge had a child together, and that he ignored both of them. Gertrude isnt to blame for the disfigurement of her arm, but still she and Farmer Lodge fall out of love Six years of marriage, and only a few months of love, The only reason that Gertrude was at the conviction of Rhodas son was so that she could make her arm better. She didnt know that it was Rhodas son at the time only when Rhoda turned up behind her.She did however wish for someone to die. Gertrude wellnigh longed for the death of a fellow creature. She even prayed for someone to die so that her arm could be cured. She knew that when someone was going to be executed she could try and cure her arm but she should have thought that it might have been someone she knew. She didnt however go to the execution out of an act of spite; it was pure coincidence (a bad one at that! ) that it was Rhodas son who got executed. I do not think that Gertrude deserved to die this way. Life did not treat her fair, and then she had a painful death.She never harmed anyone she donated clothes to people, and always tried to please her husband. She died in pain, and knowing that her husband loved her less because of her arm, which she didnt deserve at all. Fate does not treat Rhoda well in this story either. She is the only character that lives though Her monotonous milking at the dairy was resumed. In the very first page we know she has been treated unfairly a thin, fading woman no one takes notice of her, and its as if shes not even there. Farmer Lodge treats Rhoda unfairly too.They had a child together, then he left her and pretends that he doesnt even know Rhoda or her son. All he has ever done for Rhoda, is let her carry on being a milkmaid and has forgotten her. Rhoda is jealous that Farmer Lodge and Gertrude are married, and are in love, which makes Rhoda even lonelier. Rhoda lives her life thinking that Gertrude is something bad, and when she finds Gertrude at her sons conviction she is very angry, and thinks that Gertrude is trying to come between her and her son Hussy to come between us and our child now! It is no surprise that Rhoda is angry, as her son had just died. Nothing seems to go right for Rhoda throughout the whole story she is left with a child to cope on her own, and is ignored by the father. Then she has the awful dream about Gertrude, and her son is then convicted. I do not think Rhoda deserved to die at all, and it is a good thing that she lived and carried on milking at the dairy. If anyone deserved to carry on living it was Rhoda, because maybe after Farmer Lodge and Gertrude had gone she would no longer be jealous and shed be able to get on with her life.Characters from The Melancholy Hussar Phyllis died at the age of 75, probably of old age as it does not say she died in any other way. Phyllis lived a happy life most of the time, except when life treated her unfairly. She was engaged to Humphrey Gould, who didnt treat her well and never came back on the dates that he promised. This neglect of her was awkward, if not painful Phyllis then fell in love with Matthi? us, because she never really loved Humphrey. She could have gone to live with Matthi? us, but she thought staying home was the right thing to do.She had by now realised that even though she loved Matthi? us, it was so wild as it was, so vague, so venturesome. Fate did not treat her fairly, as Humphrey then told her that he had already married someone else. This proves that the right things are not always the best things to do. Phyllis could have gone with Matthi? us after all. I think that it is unfair that Phyllis chose the wrong thing to do, but she still had happy memories with Matthi? us, even though she saw him shot. She died at 75 years old, and deserved to go on living to an old age.Phyllis may not have lived a completely happy life, and life may not have treated her fairly but she knew that Matthi? us loved her, and thats all she needed to know. I care more for a minute of your company than for all the promotion in the world Matthi? us cared a lot for Phyllis, he called her his beloved and couldnt wait until the next time he saw her every time, which shoes that he did love Phyllis and she knew. Fate does not treat Matthi? us Tina well in this story either. He was shot for desertion. I dont think that he deserved this at all.He fell in love with Phyllis, then wanted to move away with her, and when she decided not to, he respected her wishes. I do not think it is fair that Matthi? us was killed, he never did anything wrong. Like Phyllis, he chose what he thought was the right thing to do because he didnt want to let his friend down by not turning up and it turned out to be the wrong thing to do, because they were both killed. Humphrey Gould, from what we understand does not die, and goes back to live with his wife he married instead of Phyllis.If life was fair, Humphrey Gould would have died, and Matthi? us would have lived but then life is indeed not fair! During the story, Humphrey treated Phyllis badly, by marrying someone else when they were supposedly engaged. Then when he came back to tell her, he had the cheek to ask Phyllis to cover up for him by telling his father that she never could have married him. Humphrey never did anything for anyone for himself, and when he got himself into a mess he tried to get other people to cover up for him.If anyone deserved to die it would have been Humphrey. Conclusion I have found out that in Hardys stories life was not fair. Gertrude (The withered arm) did not deserve to die the way she did at all, she was innocent. Although Farmer Lodge, was not a very nice man throughout the story the very last page made you realise he wasnt that bad and he deserved a painless decline. Rhoda did not have a very good life, but she carried on to live her life probably improved after Farmer Lodge had moved away. In The Melancholy Hussar Phyllis and Matthi?us should have been able to live together, and Humphrey Gould should have died! However this would have been too perfect. Life was not fair for Phyllis or Matthi? us. Matthi? us was killed, but Phyllis went on living until she was old -which she deserved. Humphrey Gould did not deserve to carry on living a happy life, because he treated Phyllis unfairly. I have also noticed a similarity between both stories. Farmer Lodge did not treat Rhoda well and Humphrey Gould didnt treat Phyllis well both women wanted to be loved and lost that person in the end.