Water Works By Doctrorow And In Cold Blood By Essay Example For Students

Water Works By Doctrorow And In Cold Blood By Essay Capote In E.L Doctrorows novel, The Waterworks, Mr McIlvaine suggests that some stories were, not reportorially possible. .. that there are limits to words in a newspaper (page 201). The character Mr McIlvaine like Truman Capote the author of In Cold Blood are both journalists who have found stories to which they feel newsprint, in itself would not have brought justice. Therefore to what extent has truth in narration, and truth through journalism influenced the writing of the novels of In Cold Blood and The Waterworks? Truth is hard to define, the Collins English Dictionary(1992) defines truth as, state of being true, and true as, in accordance with the facts, exact, correct. If we are to strip something down to its bear essentials like a newspaper headline we would hear that, CLUES ARE FEW IN SLAYING OF 4 (Page 97, In Cold Bold) or in the case of The Waterworks: Telegram freelance reporter gone missing after allegedly seeing dead father. We will write a custom essay on Water Works By Doctrorow And In Cold Blood By specifically for you for only $16.38 $13.9/page Order now These headlines although truthful do not tell the whole truth, so in away they misrepresent the real truth. In trying to find the truth both authors take different approaches. In Cold Blood is written in the voice of an omniscient narrator. Capote was drawn to the Clutter killings by reading a headline in a newspaper of a killing in Holcomb, Kansas of four family members (Stephen Harris December 1999) and wanted to find out more than what could be transmitted through news media, he wanted to really investigate talk to the people and find the truth. Capote rarely alludes the reader to himself, and the investigative lengths he went to, to get the story. Capote is able to go into such detail due to these investigations. We are told in the, Acknowledgments, that, All the material in this book not derived from my own observation is either taken from official records or is the result of interviews with the persons directly concerned (Page 9). In Cold Blood is told as a life narrative not as a traditional factual account. Capote has added depth by using the narrator and realistic imagery as a filler between real factual evidence, documents, newspaper articles and interviews. The Waterworks is a fictional novel. Doctorow uses the character McIlvaine, a newspaper Editor of the New York Telegraph, to tell the story through the technique of realistic reportage of Martain Pembertons disappearance, Martian Pembertons fathers reappearance and a greater social evil. McIlvaine is always questioning his journalistic morals, he defines journalism as, the cheapest commonest realm, the realm of newsprint. My realm.(Page 8). MacIlvine constantly questions his own objectiveness towards the story of the Pemberton family, Did that mean I found myself prepared to put the interest of the story ahead of the lives of the people involved in it? (Page 200),. The conflict within McIlvaine seems true but there is no real conflict as this is a work of fiction. When McIlvaine puts himself across as a credible narrator the reader is able to better accept the rest of the story he is telling. Despite this in The Waterworks there are many devices used to make the book seem real or truthful. These will be explained latter. Did Capote (a journalist himself), have the same moral struggle when writing the work In Cold Blood as McIlvaine had in The Waterworks? The text never alerts the audience to any struggle of journalistic duty between the truth and the rights of the victims and the offenders, but there are areas in which one could argue there was such conflict. Capote edited out certain parts of Dick Hitckocks letter in which, Hickock revealed his pedophiliac tendencies,(Page 278). Capote had obviously in this instance decided that the rights of Hickoks victims were more important than the publics right to know. whether Capote was forced to edit out these parts of the book we will never know, because of the style of narration Capote has chosen, but the greater question is, Has anything else been left out because of its sensitive nature? Stories, which are often as complex as the people who write them, can be altered in many ways, such as how the writer was feeling at the time and if they felt sympathetic towards the person or people in question. McIlvaine explains how a journalist constructs an opinion for a reader without them realising: they (reporters) did not make such a sanctimonious thing of objectivity, which is finally a way of constructing an opinion for the reader without letting him now you .

corporate and business law Essays

corporate and business law Essays corporate and business law Paper corporate and business law Paper corporate and business law BY etu20110952 GASPARD vjrgile LAFITTE Pierre AC504E External auditing Take home case Pacific Sunwear of California Inc Executive summary † 3 The Sarbanes Oxley act: a compliance plan 4 Overview: 4 Summary of the Sarbanes-Oxley 4 The Sarbanes-Oxley act: † 404: Checklist: 5 Auditing standards n05: description of the procedures to comply with the section 5 International standards of auditing in reference with the 6 Processes to comply with the Section case How to comply with the 7 Procedures section 404? mplemented by Pacific Sunwear.. 8 Evaluation of the effectiveness of the process implemented by 9 Impact of the information disclosed on the stock PacSun † 10 Costs and benefits of Sarbanes- Oxley † 13 Recommendations for 15 References. 16 Appendix A : Deadline for the compliance with the different sections of internal the act.. † . 17 Appendix B: Certification required by the SEC about . 9 Appendix C: Certification required by 2 0 the SEC about disclosure controls Executive summary Pacific Sunwear of California entered in the stock market on Nasdaq in 1993. The Sarbanes Oxley act redacted in 2002, established new or enhanced standards for listing companies in the US markets and in particular the section 404 about the creation of an internal report each year, in response to a number of major corporate In this report, we will establish the impact of this United States federal law on PacSun by analyzing the process engendered, influence of the disclosures on the stock price, and the cost/benefits relation. The Sarbanes Oxley act: a compliance plan The Sarbanes-Oxley act enacted in 2002 is a United States federal law to respond to some major corporate and accounting scandals such as Enron, Tyco international or World com. These scandals cost billions of dollars to investors when stock prices collapsed and decreased the public confidence about nations securities markets and auditing standards. So, this standard established new or improved standards and regulations, for all US public company and all foreign companies listed in the US stock markets. This act contains 11 sections and required the Securities and Exchange Commission (US regulator which regulates the securities industry and the stocks and options markets) to implement the rules and comply with the new law. The deadlines to implement SOX are exposed in Appendix 1 . Summary of the Sarbanes-Oxley act: Then, we are going to describe quickly the different sections of the SOX act (except the section 4 explained below): 1 Public Company Accounting Oversight Board (PCAOB): the objective of this board is to register and regulate all public accounting firms to implement compliance standards 2 Auditor independence: creation of standards for external auditor ndependence to reduce conflicts of interest 3 Corporate responsibility: defines the relation between external auditors and corporate audit committees 5 Analyst conflicts of interest: evokes practice to create a new public confidence in the reporting 6 Commission resources and authority: highlights practice to create a new public confidence in the financial analysts 7 Studies and reports: SEC has to make various studies and explain their findings 8 Corporate and criminal fraud accountability: describes criminal penalties for fraud 9 White collar crime penalty enhancements 0 Corporate tax returns requir ed to be signed by the Chief Executive Officer 1 1 Corporate fraud accountability: identified corporate fraud and records classified as criminal offenses The Sarbanes-Oxley 404: Checklist: The section 4 is about enhanced financial disclosures and increases requirements for financial reporting like off-balance sheet transactions. It requires internal controls to offer the accuracy of financial reports and disclosures. An internal control system is failures, or weaknesses in the system that must occur. The section 404 is the cornerstone of the section 4 and demands that each annual eport contain an internal control report. This additional report assesses the responsibility of management for establishing and implementing adequate procedures for financial reporting. This report must include: assessment of effectiveness of internal control structure and procedures, any code of ethics and contents of that code. Consequently, this section is really decisive because it implies extra costs to comply with this requirement for registered public companies in the US stock markets. The Appendix 2 and 3 sum up the certifications required by the SEC. Auditing standards 05: description of the procedures to comply with the section 404 Issued the 24th may 2007, the Auditing standards n05 substitutes the Auditing standards n02. The Public Company Accounting Oversight Board releases the AS n05 to describe the procedures to comply with the section 404: o Highlights a top-down risk based approach (financial risk assessment) o Places greater reliance on entity-level controls o Focuses on understanding and testing controls related to risks for significant accounts and disclosures o Allows for greater ability to rely on work of others o Changes definition of material weakness and significant deficiency: Material weakness: a deficiency, or combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the companys annual or interim financial statements will not be prevented or detected on a timely basis. Significant deficiency: A deficiency or combination of deficiencies, in internal control over financial reporting that is less severe than a material weakness, yet important to merit the attention by those responsible for ove rsight of the companys financial reporting. o Simplifies the auditors opinion by eliminating opinion on managements ssessment of internal control 5 International standards of auditing in reference with the case The section 404 referred to some ISA standards: ISA 230 about audit documentation ISA 300 about planning an audit of financial statements ISA 330 about the auditors procedures in response to assessed risks ISA 500 about audit evidence ISA 600 about using the Work of Another Auditor 6 Processes to comply with the Section 404 After evoking the requirements of the section 404, we will describe the processes implemented by Pacific Sunwear first and by the other listed companies in general. Complying with Sarbanes-Oxley is complex; compliance requires a multiple approach involving many departments and many people which will be detailed below. How to comply with the Section 404? Generally, according to Sanjay Anand an internal control in accordance with Sarbanes-Oxley is following an eight-step process: 1 Establish a compliance committee which is specialist of the compliance with Sarbanesoxley and can have a general overview of the company about the risk and the solutions. The objective of this committee is to commit the various departments, to provide training and to communication about the objectives. Assess risk in order to identify the magnitude and potential impact of each risk in order to create a risk portfolio. 3 Set reporting objectives by determining the probability of risks and errors to define decision rules and reporting objectives. For ensuring internal control compliance, these areas need to be created: personnel control, system and resource controls, strategic planning controls and business service controls. 4 Prepare a formal implementation plan, which is a transition plan to move from project step to a day-to-day operation for an internal control system. Communicate the ongoing procedures by presenting clearly and effectively with the focusing on understanding, acceptance and observance. 6 Provide training implemented by the compliance committee in internal policies, practices and procedures. 7 Document processes and risk management certified by the Chief Executing Officer and the Chief Financial Officer so as to demonstrate the efficiency of the internal control system. Perform continuous evaluation performed by the manager in order to establish and maintain controls and to ensure the appropriate compliance. 7 Procedures implemented by Pacific Sunwear The most expensive costs of compliance were those linke d with the section 404: costs about internal controls over financial reporting. The procedures of compliance are only described for the two first years in the case study: 2004 and 2005. Before the compliance, PacSun had not internal control system. They only created it in mid 2003 and they paid the services of a Big-4 auditing firms as required by the section 404. They expanded the internal control department at the end of 2004. About the procedures they implemented in 2004, PacSun followed a process in five steps: 1) Scope and plan the evaluation 2) Document the controls nd correct deficiencies 5) Reports on internal control They identified also 21 major business processes assigned to an owner with the objective to develop detailed process narratives. These major business processes were divided into sub processes with the detail of the business objectives and the risks. At the end of 2004, they had identified a total of 238 key controls and they managed to highlight a significant deficiency about the revaluation of deferred leases which can affect by definition the reliability of external auditing data. Then, all public officers had to certify in their area that the control was effective. The CEO and CFO certified then of the fairness and reliability of the financial statements. In 2005, the process became easier because all the information had already been created. They reduced the number of key controls to 222, only a 7% decrease, in comparison with larger companies (19% of decrease). They discovered a new significant deficiency because they didnt recognize liabilities about the companys loyalty program. 8 Evaluation of the effectiveness of the process implemented by PacSun Strengths: Enables to discover two significant deficiencies which misstate the financial statements Enable to create an efficient internal control system, which reduces the risks and increases the efficiency of the global system Implementation of a double control : internal control and Big-4 auditing firms control Better assessment of risks implied Significant reduction of the costs after the first year of implementation of about 40%, comparable to the other companies Commitment of all the employees which can increase the motivation and the corporate culture Better disclosure of financial information for financial analysts and investors Weaknesses: Compliance costs of $2 million in 2004 and $1. million in 2005 Additional costs associated with the training of the staff with the necessary creation of a SOX program training The compliance is very time-consuming with an increase of the formalization Competitive disadvantage in comparison with the other competitors not listed Overall, PacSun had efficiently implemented the compliance and the weaknesses will tend to reduce over the long term. However, PacSun management believed that the costs are greater than the benefits engendered. The costs implied and generally the time spent to respect the compliance rules, can Justify this opinion. Impact of the information disclosed on the stock prices In 2005, PacSun need to restate his prior two years financial statements, which resulted in no material change to net income. Auditors Judge restatement like deficiencies but they dont agree about the type of deficiency: two of the Big-4 firms judge this particular type of restatement as only a significant deficiency, i. e. a control deficiency, or combination of control deficiencies, that adversely affects the companys ability to be in accordance with GAAP. The others two Judge it to be a material weakness, i. e. significant deficiency, or combination of significant deficiencies, that result in more than remote likelihood that a material misstatement of financial statements will not be prevented or detected. by the PacSun loyalty program called Pac Bucks. In fact, the liabilities and expenses of this program were not recognizing in the proper quarter. This accounting problem was considered by external auditors like a significant deficiency, but not a material weakness. Thus, in FY 2005, PacSun received clean financial statement and 404 opinions. What is the impact of Information Disclosure provided by these deficiencies n PacSuns stock price? In this graph, we can see that the PacSuns stock price is very volatile between 2005 to 2007 (Beta higher than 1) when the NASDAQ is regularly up. This volatility can be explained by 10 the convergence of PacSun to SOX and the substantial increase of information provided on the firm. But it is very hard to have a real opinion of the impact of Information Disclosure on stock Market Returns with a unique firm. Thus we will answer with papers which study this impact on a large sample of US Company. The Sarbanes-Oxley Act of 2002 is one of the , if not the, most important pieces of egislation affecting corporations traded on the US stock exchanges, since the Securities Act of 1932 and Securities Exchange Act of A934 were enacted (Gordon et al. 2007). The SOX act introduced significant changes to financial practice and corporate governance regulation, including new rules designed to protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws. And the part of the Act having the most impact must be Section 404, which requires management to submit to the SEC with the companys annually filed financial statements, an internal control report, an assessment of the ffectiveness of the internal control structure and procedures for financial reporting, and finally an audit report which include a description of material weakness in such internal controls and of any material noncompliance. Furthermore, where significant deficiencies exist, they need to be identified as required under SOX like we saw in the PacSun case. Many studies demonstrate that the passage of mandatory government regulation like SOX may be altering the operation of capital market by affecting the stock performance of firms. In 2007, Balakrishnan et Al. , examine, by a dataset on stock arket abnormal returns and consists of 300 firms, how the stock market reaction varies for 8-K filling and how this reaction have changed since the passage of the SOX act. The result is that the SOX have the particularity to increase the information flow of a firm. Thus when a disclosure of a deficiency is promulgated, the information is quickly announced by media and have a direct negative impact on the stock market price. Inversely, when a firm received clean financial statement and 404 opinions, we can think that stock price is positively impacted because its an evidence of a very ood internal control of the firm. Another interesting dimension to consider would be the size of the firm. The effect of Sarbanes-Oxley on the firms information environment is expected to vary with the size of the firm (Ghose et al. 2006). In fact, international firm, but in the US sportswear market, this size is important. In a stock market where diversification is one of the solutions to leverage the risk, PacSun can be a blue chip. Thus, a special attention is paid to it by media. 1 Finally, we can say that disclosure of these deficiencies have had a negative effect on irms stock price but, on the contrary, clean financial statement certification and Good 404 opinion have a positive impact on stock price. In addition, a firm can decide to increase the speed with which information reaches investors by publicizing it in me dia articles. Its a good way to build a loyal firms brand image i. e. increase the investor recognition and limited the impact of bad news on the stock price. 12 Costs and benefits of Sarbanes-Oxley PacSun executives seem convinced that the costs of complying with SOX were greater than the benefits to the company. Though, according to a survey entitled Oversight Systems financials Executive Report conducted with 222 corporate finance leaders, 74 percent said their company benefited from SOX, 79 percent reported significantly stronger or somewhat stronger internal controls as a result of SOX, 46 percent said SOX compliance benefits the company by ensuring accountability and 75 percent said they would vote to keep Section 404 if they were members of Congress. In fact, the benefits of SOX Compliance are multiple: There is a positive influence on maintaining investor confidence (and long-term share price) through increased ransparency and fewer surprises. Financial reporting is more timely and reliable. Overall control culture and corporate governance process are improved. Outdated, redundant and inflective processes and controls are eliminated. Employee on- boarding process is easier Then, why did PacSun not benefit from the compliance process to the same extent as some other companies? Or were their compliance costs too high? The main issue of PacSun is this medium size ($1 billon in market capitalization). The high cost of SOX implementation is financially draining many firms. The SOX doesnt ake a distinction between large-cap billion-dollar companies and small-cap; $75- millon companies (the minimum cap to be obliged to apply SOX). Therefore, the Act requires all public companies to comply with the same regulations; it doesnt take into consideration that small companies arent as complex in organizational structure as large companies. Because large corporations have complex business models, more complicated accounting practices, they already have a lot of controls in place to ensure the efficiency of their operations that are required by SOX. In other hand, maller companies have simpler organizational structures and, thus, have slighter accounting practices, which generate simpler financial statements. These small firms require less internal controls. Therefore, since small companies have simpler subject to the same internal control and external auditing requirement of large companies. In the case of PacSun, this business model and accounting practice are closer from a small firm as shown this number of key controls (222 versus an average of 540 for the large companies). In addition, the SOX were created to fight against corporate scandals like Enron. But the majority of these scandals have occurred in large corporations with thousand of shareholders by the intermediary of retirement/pension fund. PacSun doesnt have the same type of shareholders and doesnt require the same level of protection for the shareholder interests. Therefore, although shareholder interests should be protected, SOX regulations arent needed for smaller firms that have simple business structures and a small number of shareholders that are unlikely to fraud themselves (entrepreneurs who start the company, their families, and public shareholders without any link between them). Implanting SOX is a long and costly process for companies. In the case of PacSun where his market is not occupied by large companies but especially by little firms (under the $75-million cap) which dont apply SOX, this implantation creates for PacSun a competitive disadvantage and stumps their growth by requiring them to spend excessive amounts of money and time to implement regulation. As example of costs, we have the cost of training, the implementation of a strong internal control, an increase of the size of finance/accounting departments, the fees of the audit firms ; he required amount of money is disproportionately larger in comparison with the largest firms. Thus in conclusion, we can say that SOX were designed in priority for large and complex companies. These costs are too high in relation with the engendered benefits for small caps. 4 Recommendations for PacSun Continue the work to reduce the number of key controls and try to improve a large part of them (better define it and really find an utility) Check the conformity between all marketing projects and internal control before a launching Optimize the balance between internal and external auditors to reduce the work of he external auditors Change your mind: SOX is an advantage to improve internal control Create a training and development program with an e learning module for example References Anand, S. (2006), Sarbanes-Oxley guide for finance and information technology professionals, John Wiley and Sons, 2nd edition Balakrishnan, K. , Ghose, A. and Ipeirotis, P. 2007), the Impact of Information Disclosure on Stock Market Returns: The Sarbanes- Oxley Act and the Role of Media as an Information Intermediary, University of Cambridge Bowling, D. Julien, R. and Rieger, L. (2003), Implementation of Sarbanes-Oxley S 404: Ensuring Compliance, Leveraging Opportunities Ghose, A. and RaJan. U. (2006) The Economic Impact of Regulatory Information Disclosure on Information Security Investments, Competition, and Social Welfare Proceedings of the Workshop on Economics of Information Security, University of Cambridge Gordon, L. , Loeb, M. , Lucyshyn, W. and Sohail, T. (2006), The Impact of the Sarbanesoxley Act on the Corporate Disclosures of Information Security Activities. Journal of Accounting and Public Policy, 25(5) pp. 503-530. Grinberg, E. 2007), The impact of Sarbanes Oxley Act 2002 on Small Firms, Pace University Ramos, M. (2004), How to comply with Sarbanes-Owley Section 404. Assessing the Effectiveness of Internal Control, John Wiley and Sons, Inc. Available on: http:// books. google. fr/books? id=GAMR23qTQUC=process+to+comply+with+section +404=frontcover=bl= LaTJJAf1 e 1 16 Appendix A : Deadline for the compliance with the different sections of the actl professionals, John Wiley and Sons, 2nd edition, page 63/64 17 18 Appendix B: Certification required by the SEC about internal controls2 professionals, John Wiley and Sons, 2nd edition, page 68

The Grapes of Wrath Importance of the Title

'The Grapes of Wrath Importance of the Title The Grapes of Wrath, a Pulitzer-prize winning book written by John Steinbeck and published in 1939, tells the story of   the  Joads, a poor family of  tenant farmers driven out of Depression-era Oklahoma also referred to as Oakies by drought and economic factors, who migrate to Californa in search of a better life. Steinbeck had trouble coming up with the title for the novel, a classic in American literature, and his wife actually suggested using the phrase. From Bible to Battle Hymn The title, itself, is a reference to lyrics from The Battle Hymn of the Republic, written in 1861 by  Julia Ward Howe, and first published in The Atlantic Monthly in 1862: Mine eyes have seen the glory of the coming of the Lord:He is trampling out the vintage where the grapes of wrath are stored;He hath loosed the fateful lightning of His terrible swift sword:His truth is marching on. The words have some important resonance in American culture. For example, Martin Luther King Jr, in his  address  at the conclusion of the Selma-to-Montgomery, Alabama, civil rights march in 1965, quoted these very words  from  the hymn.  The lyrics, in turn, reference a biblical  passage in  Revelations 14:19-20, where the evil inhabitants of Earth perish:    And the angel thrust in his sickle into the earth, and gathered the vine of the earth, and cast it into the great wine press of the wrath of God.  And the winepress was trodden without the city, and blood came out of the wine press, even unto the horse bridles, by the space of a thousand and six hundred furlongs. In the Book The phrase grapes of wrath does not appear almost until the end of the 465-page novel: In the souls of the people, the grapes of wrath are filling and growing heavy, growing heavy for the vintage. According to eNotes; The oppressed such as the Okies are ripening in their understanding of their oppression. The fruit of their anger is ready to be harvested. In other words, you can push the downtrodden so far, but eventually, there will be a  price to pay. In all of these references from the tribulations of  Joads, to the battle hymn, the biblical passage and Kings speech the key point is that in response to any oppression, there will be a reckoning, likely ordained by God, and that rightness and justice will prevail. Study Guide QuotesThe Battle Hymn of the RepublicQuestions for Study DiscussionJohn Steinbeck Biography

Assume that Canadian Tire is opening up a store in Ghana Essay

Assume that Canadian Tire is opening up a store in Ghana - Essay Example It was dominated by two colonial powers, which are France and Great Britain. In time, Britain was able to dominate both the political and cultural forces in Canada. Two significant communities are distinguished by language, culture, religion and politics and they live separately from each other since they have divergent views on the history of Canada as a nation. In comparison to Ghana, Canada has two distinctive characteristics of everyday consumptions. Canadians are big eaters where meat tends to be the dominating portion of each meal. They have three regular meals in a day where breakfast is the largest and most important meal of the rural people. Canadians take lunch at midday, and the urban people take a snack but it remains an important meal to the rural people. Dinner is the final formal meal of the day, which is taken by residential group as a whole, and it can be extended to nonfamily members. Ghana’s main diet is made up of starchy staples accompanied with soup or stew. Forest crops such as cassava and tropical yams are mostly consumed in the south (Kaminski, 2012). Corn and rice are most important among the Ga community though their main food is fufu combined with cassava. Soup ingredients in many communities include common vegetables accompanied by animal proteins, especially fish. In addition, palm nuts and peanut crops a re the favorite among different communities in Ghana. Indigenous foods are eaten at all social functions even by the western people. It is rare to find restaurants outside urban business districts though most local bars offer various foods to workers and bachelors. Ghana’s economy mostly depends on primary products such as cocoa, gold and timber. International trade contributes to one-third of the GDP while 70 % of export income comes from the latter three major commodities. The domestic economy is mainly involved with primary agriculture

The Nature of God Essay Example | Topics and Well Written Essays - 1000 words

The Nature of God - Essay Example Therefore, people that find it in their hearts to follow the nature of God will have progress in their lives. Hitler states that a person discovered that the nature of God is a wonderful notion. According to the nature of God, there are several laws that have been put in place. If a man wants to understand the nature of God, he must try to understand that the nature of God has various laws. The almighty has laws which should be fully obeyed to the latter (Hitler, Trevor-Roper and Weinberg, 234). Obeying these laws is a form of understanding the nature of God without questioning why the laws were instated. This will lead mankind into getting a better understanding the ways of almighty in all aspects. In essence, a man should strive to worship these laws as instated by the almighty. Apparently, Hitler states that these laws are revitalized by priests and leaders who exploit the feeling in people. Since a human has the notion that the laws should be observed, priests ensure the laws are followed to the latter. This is instigated by the fact that priests and the leaders threaten punishments on human beings for not observing these laws. Consequentially, a man is threatened by punishments, especially when the punishment is coming from the almighty. Therefore, men will strive to observe the laws that are stated by the nature of God. The nature of God can be understood by the fact that it offers refuge to all that seek refuge in the almighty. Hitler states that all people need refuge and protection. This is a strong statement that needs artistic evaluation on the type of refuge that a man seeks. A person does not have refuge in other men or any other place in the world. This leaves a single option in the world, which is the almighty. Therefore, the nature of the Lord is to offer refuge to the people that seek refuge (Hitler, Trevor-Roper and Weinberg 237). The nature of God, as stated by Hitler will offer consolation and help humans in time of unhappiness. Therefore, p eople that seek consolation should find it in the almighty as the nature of God states that God is the ultimate consolation. Nevertheless, Hitler shows contradiction as he states that Russians do not have God but they are not prevented from facing death. According to Hitler, the nature of God does not allow religion and socialism to exist as one. Therefore, they can never exist together. In the light of this statement, it is explicitly stated that religion will have to exist on its own. Apparently, it is openly seen that religion should not be mixed with other aspects in the world. This can be explained from the ancient prophets that were instated to explain the nature of God. The nature of God does not allow mixing religion with other aspects of the world as they are likely to affect religion. As such, religion should be left to exist on its own (Hitler, Trevor-Roper and Weinberg 245). This will enhance the growth of religion, which will bring better understanding in concerns to th e nature of God. Hitler continues to state that in the long run, the two will never exist at the same time. National Socialism is a different aspect that will never exist in religion. Therefore, there should be a discrepancy between the two as there will be no time in the world where the two will be mixed and exist as a single entity. This is not particularly the nature of God to bring together two entities that are insoluble. Therefore, a man must strive to observe this particular issue in the world. Though this seems like war, Hitler

Beloved, by Toni Morrison :: Literary Analysis, Toni Morrison

The novel Beloved, written by Toni Morrison, shows a family’s life before and after slavery. The main character, Sethe, escaped from slavery and had a daughter, Denver, while she was escaping. Although Denver never actually experienced slavery, her life has still been affected by it. Morrison uses Denver to show how although people can be affected by a life destructing experience such as slavery they do have the ability to move forward in life if they believe they can. Before Beloved comes to 124, Denver was not able to learn much about the past because of Sethe’s inability to experience the past again. She feels left out because she is not involved. This causes her to consume herself in the events of the past. Denver also starts out very shy. When Paul D first comes to 124, he and Sethe reminisce about the past. Denver says, â€Å"How come everybody run off from Sweet Home can’t stop talking about it? Look like if it was so sweet you would have stayed† (17). Sethe replies, â€Å"Girl, who you talking to† (16). Sethe’s surprised tone shows this is not normal behavior for Denver and she is usually much more soft-spoken. Denver’s outspoken behavior comes from her frustration with her ignorance of the past. Denver also locks her self away from the rest of the world before Beloved comes. After the incident with Nelson Lord, Denver â€Å"never went back† to Lady Jones’ house (121). Denver was cut off from the outside world even more when â€Å"she walked in a silence too solid for penetration† (121). Denver’s hearing returned â€Å"by the sound of her dead sister trying to climb the stairs† (122). The dense diction used by Morrison shows Denver’s deafness was very powerful. Denver believes Beloved got her hearing back for Denver, which makes Denver look to Beloved to solve her problems later in the novel. This makes Denver and Beloved’s relationship even more powerful because something very strong had to happen to bring back Denver’s hearing and Beloved was it. Unlike the other characters in the novel, Denver refers to Beloved as an actual family member and not just a baby further connecting the two characters. Before Beloved returns to 124 in person, Denver has a connection with her spirit and she relies on her companionship.

John Kotter’s Eight Steps to Change Essay

A Systematic Approach: Eight Steps to Change. We shall use the impact of low-cost airline as an example to understand each step. In 2003, Lufthansa was facing intense competition from low-cost airline on short-haul domestic flights. In the fight for domination in the German skies, Lufthansa intend to match the low-cost rivals by expanding its own network of cut-price domestic and European services. Establish a sense of urgency. From previous experiences of battling competition and enforcing change, the first step leading to the successful implementation of change is – the creation of urgency. Establishing a sense of urgency is vital for eliminating contentment and achieving the collaboration needed to implement change. Employees are required to co-operate, understand the differences between the company’s current situation and a desired future participate and step up to the mark in order to succeed. . 2. 2Step 2. Create a powerful guiding coalition. Once sense of urgency is established within the organisation, the next step is forming a strong group of guiding coalition. The group could consist of internal or external organisation members with significant credibility and authority. These â€Å"outsiders† can provide valuable judgement, experiences and ideas that in turn allow the employees to share a common level of understanding for change. 3. 2. 3Step 3. Develop a compelling vision. Obviously, the reason for changes is discontentment with the current situation and having the desire for a better future. For that reason, management have to develop a clear and accomplishable vision that consists of these characteristics: a desirable future, compelling, realistic, focused, flexible and, easy to communicate. They have to be specific about how the change will improve the organisation and how those improvements will benefit employees in the organisation. 3. 2. 4Step 4. Communicate the vision. During the implementation of change, there are bound to have resisters opposing the change. Communication is the crucial factor to convert the resisters with managers taking advantages of all the communication channels in the organisation to get the transformation effort across to all. It must be able to convey and explain the specifically how the vision will benefit them. 3. 2. 5Step 5. Empower others to act on the vision. In every change, there are bound to be obstacles. The first four steps encourage employees to accept changes. To further support change, obstacles that obstruct the way to attaining the vision should be eliminated. If the obstacles happen to be an employee, the organisation may well have to decide the option available or sever the relationship with the individual. 3. 2. 6Step 6. Generate short-term wins Depending on the significance of change, some transformation of change might take years to before it is successfully implemented. In the case of Lufthansa, in order to top the low-cost aviation industry, the duration might approximately take ten years. Attitude and motivation among employees might fade along the way. Soon, they will loose sight of the vision and become discouraged and disappointed therefore Lufthansa should set up multiple short-term win situations in a major transformation change. 3. 2. 7Step 7. Consolidate gains and push for more change. It is important to note that celebrating a short-term win might create complacency among employees. So instead of celebrating or declaring victory prematurely, organisation should take the opportunity to implement larger changes. With the confidence and belief, employees will be able to accept larger and more drastic changes than before. Organisation should build on the current momentum to push for more change. 3. 2. 8Step 8. Anchor new approaches in the company’s culture. Once the objective has been achieved, prove the positive result to employees. After that, management should ensure that cementation work such as new working methodologies and policies are enforced into the company culture whereby continuous improvement and changes are seen as norm and survival.