19th century England Essay Example for Free

19th century England Essay In this essay we will be discussing the life and times of the one and only Charles Dickens. He was an author. A very famous and popular author. Firstly we shall discover the background of Charles Dickens; we shall also discover how powerfully Dickens background affected him as an author and child.  Charles Dickens was born in 1812 and grew up in Portsmouth. His farther was a clerk in the navy pay office. At this time Dickens also worked as a clerk with his farther. But when Dickens turned 12 years old his farther started to have problems, very serious problems, financial problems. The reason for this is that he had quite a large family. In the year of 1824 Dickens whole family was sent to prison and Charles had to give-up all his home life and school because he was sent off to work in a shoe polish workhouse. Dickens was so sad and hurt because of his familys imprisonment, so what he did was write about his early life in novels, but before all of this had happened Dickens family was released from the Marshal Sea prison in 1825. Straight after this his farther sent him to the Wellington house academy (a school). When he had grown up in 1827 he worked as a clerk for a firm of solicitors in Holborn, but he hated the law so he was drawn into journalism. In 1831 Dickens was writing short hand reports of parliamentary debates for the London papers. After this Dickens started life as an author he wrote many novels such as: Bleak house, The old curious shop, Master Humphries clock, and Great Expectations.  But the most popular and famous out of the novels above is probably Great Expectations. The novel Great Expectations begins with the protagonist Pip strolling through the graveyard, in which his mother and farther are buried, what the author is trying to tell the reader is that Pip is an orphan. After this scene Dickens introduces the next character Magwitch. Magwitch is an escaped convict; we know this because in the novel it says, A fearful man, all in coarse gray, with a great iron on his leg. Dickens deliberately creates this type of tension to get the audience interested and to suggest that the fearful man is an escaped convict. When Magwitch appears in front of Pip he starts to threaten the poor little boy. Magwith said to Pip that he would cut his throat and rip his heart out and eat his liver, keep still you little devil, or Ill cut your throatyou bring them both to me or Ill have your heart and liver out. Yet again Dickens deliberately means to do this to create a mood of tension so that the audience feel sympathetic towards Pip but think that Magwitch is a violent, intimidating and aggressive character, the author also makes the audience think that Magwith is a cannibal because of the threat he made to Pip. After this encounter Magwitch asked Pip where is his mother and then Pip replied, There sir. He meant in the graveyard (tombstone). After a while Magwitch realised that Pip was an orphan, so he asked Pip who does he live with, Pip said that he lives with his sister Mrs Joe Gargery. The escaped convict is starving because of his long journey from the Hulk ship (prisoner ship). So Magwitch asked Pip to bring him some food but did this in an unusual way, he bribed him by saying that there is another escaped convict on the loose much worse than he is, Pip agreed to meet Magwitch the next day.  Gradually we discover that Pip thinks that Magwitch is like a ghost haunting him as Magwitch walks toward the Gibbet. At the end of the chapter we discover that both Magwitch and Pip walked off into the distance, but Dickens also makes the audience feel sympathy for Magwitch because of the way he was dragging his feet with the iron piece of metal on it. The author creates another mood of sympathy towards Magwitch when he hugs himself. This identifies that Magwitch is lonely and cold and Dickens leaves the chapter on cliffhanger. He leaves it with Pip, But now I was frightened again, and ran home without stopping. What the reader would want to know next is, when will Magwitch and Pip meet again. In chapter 3 we discover that Magwitch and Pip meet again, but in the first paragraph Dickens creates a sinister atmosphere, It was a rimy morning, and very damp. This explains that Dickens wants to make the audience feel a degree of tension. As the paragraphs go on, we discover that Pip sees another escaped convict that appears to be Magwitch to PipI saw a man sitting before meI went forward and touched him on the shoulderand it was not the same man, but another. What this means is that Magwitch seemed to be telling the truth about the other escaped convict, but was only trying to bribe Pip, so now we realise that there is another convict on the marshes. When Pip had stolen the file and food and running through the marshes he was considered to be as bad as Magwitch because since Pip has such a vivid imagination he imagines that the cows and animals are talking to him, A boy with somebody elses pork pie! Stop him. This shows that Pip has a vivid imagination and is guilty of theft.  When Pip meets Magwitch Dickens creates sympathy towards Magwitch, the right hand man hugging him-self and limping. Magwitch seemed to be very weak and cold, drop down before my face and die of deadly cold. His eyes looked awfully hungry. The author creates this mood of empathy so that the audience begins to think that Magwitch can be weak and pathetic and therefore we are interested to see whether he will survive or not. When Pip gave Magwitch the food, he saw Magwitch eat the food ravenously but there was a bit of a bond between Magwitch and Pip. This bond is that they are both lonely and scared. But all of a sudden Magwitch started to act nicely to Pip, I am glad you enjoyed it did you speak; I said did you enjoy it, thankee my boy. I do. The audience now think that Magwitch is not much of a villain. The other reason why Dickens did this was because he did not like the penal system in those days, he also wanted to show society that prisoners were human too.

The Future of Space Travel Essay -- armstrong, moon, mars, food, fuel

An Astronomy Conversation: The Future of Space Travel An Astronomy topic that has always been intriguing is space travel. The ability to rocket into space, look down on Earth, and â€Å"†¦explore strange new worlds, to seek out new life and new civilizations, to boldly go where no man has gone before† (IMDB) is an adventure that people dream of experiencing. On July 20, 1969, an estimated six million people watched Neil Armstrong become the first man to walk on the Moon (Nixon Library). Presently, people are paying Virgin Galactic $250,000 to reserve a seat on a spaceship that is expected to tour suborbital space in the near future (Virgin Galactic). Although space travel continues to be of interest, there is also some controversy. Controversies include: the allocation of government resources for space exploration, government verses commercial spacecrafts, and the need to colonize other planets for the survival of humanity. The intrigue and the controversy of space travel are the reasons for this Astronomy conversation . To prepare for the conversation, research was conducted to make sure there was enough information about the future of space flight; and that people of different ages and educational and professional backgrounds could engage in the topic. Two weeks before the conversation, twelve possible participants were emailed and asked to participate in the conversation. One and a half weeks before the conversation, an agenda, research resources, and the promise of food and drinks were emailed to the accepting participants. The invited participants were chosen from a diverse group based on his or her interest or knowledge of science and astronomy, work experience, and the ability to easily engage in conversation. Out of... ...ants, and give participants enough information to start researching the topic. In addition, definitely provide food and drinks. Overall, the Astronomy conversation was a success. Sharing of information led to new ideas and a great discussion on the future of space travel. All participants learned something new about the future of space travel. Last, it was obvious that regardless of age, education, or professional background, people are interested and excited about the future of space travel. References: IMDB. Star Trek (1966-1969) Quotes. Retrieved on April 21, 2014 from http://www.imdb.com/title/tt0060028/quotes Nixon Library. Moon landing. Retrieved on April 21, 2014 from http://www.nixonlibrary.gov/forkids/speechesforkids/moonlanding.php Virgin Galactic. Booking. Retrieved on April 21, 2014 from http://www.virgingalactic.com/booking/

CPA REPORT Essay

CPA Report The manager of a large organization has asked the CPA to provide information to outside CPAs examining a subsidiary that has been set up as a corporation. As a part of their review, the outside CPAs want to be provided with the several explanations. The CPAs want to know the methodology used to determine deferred taxes and the procedures for reporting accounting changes and error corrections. The CPAs also want to know the rationale behind establishing the subsidiary as a corporation. Methodology Used to Determine Deferred Taxes The methodology used to determine deferred taxes deals with the basic principles of accounting for income taxes. According to FASB (2013), â€Å"The following basic principles are applied in accounting for income taxes: A current of deferred tax liability or asset is recognized for the current or deferred tax consequences of all events that have been recognized in the financial statements The current of deferred tax consequences of an event are measured by applying the provisions of enacted tax laws to determine the amount of taxes payable or refundable currently or in future years The tax consequences of earning income or incurring losses or expenses in future years or the future enactment of a change in tax laws or rates are not anticipated for purposes of recognition and measurement of a deferred tax liability or asset† (Summary of Statement No. 96). Procedures for Reporting Accounting Changes and Error Corrections SFAS 154 addresses procedures for reporting accounting changes and error corrections. This statement 154 calls for retrospective application for voluntary changes in accounting principles. Through retrospective application, a change in accounting principle is treated by restating comparative financial statements to reflect the new method as though it had  been applied all along. Thus, the company should show any cumulative effect as a retrospective application and an adjustment to the opening retained earnings balance. SFAS also requires retrospective application to be presented with respect to direct effects and related income tax effects of a change in principle. Indirect effects should be reflected in the period of the accounting change (FASB, 2013). Corrections of errors from prior periods are recorded as adjustments to the beginning balance of retained earnings in the current period. The nature of the error should be disclosed as well as the effect on the current and prior periods presented. If an error affects the current or prior periods presented or is expected to affect subsequent periods, the entity must disclose that comparative information has been restated, the effect of the correction by line-item and per-share amounts for all periods presented, and the amount of the adjustment to opening retained earnings (FASB, 2013). Rationale behind Establishing the Subsidiary as a Corporation There several reasons behind establishing a subsidiary as a corporation. One reason is that a corporation maintains a capital stock account, additional paid-in capital accounts, and a retained earnings account. â€Å"Net income or loss becomes part of retained earnings, and dividends are always paid equally to all shareholders of a particular class of stock† (Bline, Fischer, & Skekel, 2004, Chapter 7). Corporations are also able to reacquire some of its own equity interest in the form of treasury stock. Other advantages of establishing a subsidiary as a corporation are Limited Liability. When it comes to taking responsibility for business debts and actions of a corporation, shareholders’ personal assets are protected. Shareholders can generally only be held accountable for their investment in stock of the company. Ability to Generate Capital. Corporations have an advantage when it comes to raising capital for their business – the ability to raise funds through the sale of stock. Corporate Tax Treatment. Corporations file taxes separately from their owners. Owners of a corporation only pay taxes on corporate profits paid to them in the form of salaries, bonuses, and dividends, but any additional profits are awarded a corporate tax rate, which is usually lower than a personal income tax rate.  Attractive to Potential Employees. Corporations are generally able to attract and hire high-quality and motivated employees because they offer competitive benefits and the potential for partial ownership through stock options (U.S. Small Business Administration, 2013). MEMORANDUM TO: Manager FROM: CPA DATE: September 30, 2013 SUBJECT: Professional responsibilities as a CPA In response to the request for more information, the following is a summary of the professional responsibilities of a CPA. This memo will also cover the differences between a review and an audit. CPAs perform an essential role in society, and they are responsible to all those who use their professional services. CPAs have a continuing responsibility to improve the art of accounting, maintain the public’s confidence, and carry out the profession’s special responsibilities for self-governance (The CPA Journal, 2004). CPAs must adhere to the AICPA Code of Professional Conduct, which sets forth certain standards of professional conduct. AICPA members are bound by the AICPA Code of Professional Conduct. Rule 201 requires that members provide professional services with competency (AICPA, 2013). According to AICPA (2013), â€Å"In the delivery of personal financial planning services, a member shall adhere to the following Principles of Professional Conduct. ET Section 52 – Article I – Responsibilities In carrying out their responsibilities as professionals, members should exercise sensitive professional and moral judgments in all their activities. Section ET 53 – Article II – The Public Interest Members should accept the obligation to act in a way that will serve the public interest, honor the public trust and demonstrate commitment to professionalism. Section ET 54 – Article III – Integrity To maintain and broaden public confidence, members should perform all professional responsibilities with the highest sense of integrity. Section ET 55 – Article IV – Objectivity and Independence A member should maintain objectivity and be free of conflicts of interest in discharging professional responsibilities. A member in public practice should be independent in fact and appearance when providing auditing and other attestation services. Section ET 56 – Article V – Due Care A member should observe the profession’s technical and ethical standards, strive continually to improve competence and the quality of services, and discharge professional responsibility to the best of the member’s ability† (Professional Responsibilities). Review The purpose of a review is to provide limited assurance that financial statements do not have any known errors or departures from the accounting rules found in GAAP. There is usually no testing of information in the financial statements beyond inquiry and analytical review. The CPA will not obtain an understanding of the internal control system or address how the organization is addressing the risk of fraud in the financial statements (Ulvog, 2006). A review involves the CPA performing procedures that will provide a reasonable basis for obtaining limited assurance that there are no material modifications that should be made to the financial statements for them to be in conformity with the applicable financial reporting framework. A review does not contemplate obtaining an understanding of the entity’s internal control; assessing fraud risk; testing accounting records; or other  procedures ordinarily performed in an audit (Barfield, Murphy, Shank & Smith LLC, 2013). Audit The purpose of an audit is to provide reasonable assurance that financial statements are fairly presented in accordance with GAAP. In an audit, the CPA will gain an understanding of internal controls, evaluate the risk of major fraud, test the places where there is a significant risk of major fraud, and perform testing where necessary for the significant components of the financial statements (Ulvog, 2006). The auditor is required to corroborate the amounts and disclosures included in the financial statements by obtaining audit evidence through inquiry, physical inspection, observation, third-party confirmations, examination, analytical procedures, and other procedures (Barfield, Murphy, Shank & Smith LLC, 2013). An audit provides more assurance to a reader of the financial statements than a review. References AICPA. (2013). Retrieved from http://www.aicpa.org/INTERESTAREAS/PERSONALFINANCIALPLANNING/RESOURCES/PRACTICECENTER/PROFESSIONALRESPONSIBILITIES/Pages/ProfessionalResponsibilities.aspx Barfield, Murphy, Shank & Smith LLC. (2013). Retrieved from http://www.bmss.com/news-story.php?cn=172 Bline, D., Fischer, M., & Skekel, T. (2004). Advanced Accounting. Retrieved from The University of Phoenix eBook Collection database FASB. (2013). Retrieved from http://www.fasb.org/summary/stsum96.shtml The CPA Journal. (2004). Retrieved from http://www.nysscpa.org/cpajournal/2004/104/text/p80.htm Ulvog, J.L. (2006). Ulvog CPA. Retrieved from http://ulvogcpa.com/Audit_or_Review.html U.S. Small Business Administration. (2013). Retrieved from http://www.sba.gov/content/corporation

The Killer Savior Josef Mengele Essays - 886 Words

Over 3,000 twin children were killed by Josef Mengele. A Holocaust twin survivor shares their accounts during the Holocaust. She says†my brother had multiple experiments, ranging from amputations to body part transplants.† She never saw her brother every again after these tragic. Such cruelty is unimaginable in some peoples eyes. This was not to Josef Mengele, these events can truly express who Dr. Mengele was as a person. These tragic occurrences come in a wide range of danger whether its from body experiments to biomedical testing.While Josef Mengele participated in the Nazi Genocide, one can see the tragic events that he created. Dr. Mengele was truly a smart man. He studied medicine and psychology throughout his lifetime, most of†¦show more content†¦The main reason Mengele was hired by the SS, was to find and discover the secrets of heredity.(11)The Nazi army believed that with the knowledge they could find, success rate of them winning the war would triple! . Though this knowledge had to be gained through countless amounts of tragic experiments and tests.While he was living in his various labs throughout Auschwitz, he had one he loved the most, the surgery lab. Most of the labs were positioned around crematories for easy access to remove bodies after surgeries.(11) There was said to have been over 3,000 twins killed throughout his time there. Some of the most common surgeries were eye testing, and body transplants. Twins and their genetics seemed to be there key to finding their target. Countless amounts of experiments occurred, and theres a especially one tragic one, that exceeds all the others. A boy named Tibi, was one of thousands that died there. His sister today tells his story, she says, â€Å"They forced blood transfusions between me and my brother. We had amputations and countless amounts of bio-medical tests done to use. My brother however felt this worse than me. Mengele practiced organ removals and amputations, just for te sting on