Sunday, December 29, 2019

Maria Mitchell Essay - 1497 Words

This paper will discuss the life of Maria Mitchell and how she became the first woman astronomer in the United States. It will tell of where she grew up. How she climbed the ranks to achieve her goals and how she came into discovering her true passion of astronomy. By describing the events that made this courageous woman, we can see clearly how she set an example for her gender in the Nineteenth century. Women have always been at the forefronts of science, even though they have not always taken the credit for it. One of the defining marks of humanity is our ability to affect and predict our environment. Science - the creation of structure for our world - technology - the use of structure in our world - and mathematics - the common†¦show more content†¦She had â€Å"memorized the sky and was sure of her observation.† (Gromley p.55) This was the great discovery that her constant vigilance brought into the open, as she saw a comet of unknown origin. It occurred to her that this might be a comet. Maria recorded the presumed comets coordinates. The next night the star moved again. This time she was sure it was a comet. Her father wrote to Professor William Bond at the Harvard University observatory about Marias discovery. Professor Bond submitted Marias name to the king of Denmark who had offered a gold medal to a person who discovers a comet seen only through a telescope. Another person, â€Å"Father Francesco de Vico of Rome discovered the same comet two days later† (Mitchell p.105) than Maria Mitchell and the decision was made to award him the prize before news of Marias earlier discovery arrived in Europe. After some negotiations Maria Mitchell was awarded the medal for this discovery a year later. The comet was named Miss Mitchells Comet. She continued working as a librarian, but now she was also receiving letters of congratulations from scientists and tourists were coming to take a look at the woman astronomer. In 1848 the American Academy of Arts and Sciences voted her the first woman member. The Association for the Advancement of Science did the same in 1850. In 1849 she was offered a job by the U.S. Nautical Almanac Office as a computer (one who does computations) ofShow MoreRelatedMaria Mitchell s Views On Women1143 Words   |  5 PagesMaria strongly supported female education. Maria believed that men and women are equal, and should be treated that way. Maria Mitchell grew up in a Quaker family, and they believe in education for both genders. So, Maria’s parents also strongly supported equal education. Maria’s father worked at a school, and then founded his own school. Maria Mitchell wanted to prove to women that their gender doesn’t stop them. She never used the excuse that she was a woman , and never assumed that she was not capableRead MoreGenre and Gender in Popular Film Essay1170 Words   |  5 PagesConversely, in the Western genre, the Hero ( again usually male ) typically represents an idealistic image- selfless - considerate of those less fortunate or more vulnerable than himself. This would usually include all other characters within the text ( Mitchell,1996. p.108 ). The existence of a gendered relationship in a film must also evidence conflict if it is to represent the qualities of such conflict to an audience, bounded by the point at which the relevant behavior is initiated and the pointRead MoreFemale Hysteria Essay1046 Words   |  5 Pagesneurologists Sigmund Freud and American physician and writer Silas Weir Mitchell. For example, in accordance to author Maria Helena Rowell’s â€Å"Hysteria† article, Freud began his research of mechanism that were involved in the treatment of hysteria during the end of the 19th century and developed a theory that hysteria was caused by repressed, emotionally charged, and genuinely unpleasant memories. During the year of 1892, Mitchell examined the narrator character in American writer Charlotte Perkins Gilman’sRead More Orphans in Nineteenth-Century England Essay1467 Words   |  6 Pagestuberculosis, which greatly affected the poor and working classes in the busy factory towns. The most common fate of orphaned children was to be adopted by another family. This allowed for the orphans to remain a part of a family unit. As Sally Mitchell states, English law had no provision for legal adoption until the 1920s. Orphaned or deserted children were informally adopted; a friend or relative or neighbor simply took them in. Unofficial fostering was also fairly common: among families ofRead MoreNegative Impacts Of Gentrification On The Economy1403 Words   |  6 PagesSun-Times columnist, Mary Mitchell  notes, I grew up in the hood, but I can t go back to the hood today, Mitchell noted. I can t afford the housing there. It all boils down to a land grab on part of builders and developers fueled by their urges to make as much money as they can. This is about class as much as any racial component; the same thing is happening to white people all along the Lake Shore, especially in neighborhoods like Lake View† (Minnis). Mitchell can’t visit the place whe reRead MoreAnalysis Of The Novel For Whom The Bell Tolls 1782 Words   |  8 PagesCivil War. He believes when first arriving that he his fighting for the right cause, only to realize he’s being disillusioned by Spanish leaders. As the story progresses, so does Robert’s unlikely relationship with guerilla fighters and his beloved Maria. The story of Robert Jordan’s life has great correlation to that of Hemingway’s. Robert Jordan’s experiences from beginning to end, illustrate the corruptions in war. In the case of the Spanish War, there were no positive outcomes or issues resolvedRead MoreSaving Feminism : Fight Segregation860 Words   |  4 Pageseven though there are discrepancies between white feminists and feminists of color, a united, single feminist movement is possible in order to have a stronger movement and achieve the goals feminism aims for. In a question-answer session with Pat Mitchell published in TED, Madeleine Albright, who was t he first American female Secretary of State, said: â€Å"There is a special place in hell for women who don’t help other women. That is what feminism should be about: support. But support is useless whenRead MoreLemon Battery686 Words   |  3 Pagesat Marcussen Mastering THANKS TO: Adrian Amodeo, Russell Arons, Pete Axelrad, Maria Belli, Ed Boon, Paul Broucek, Rich Carle, Rocco Carrozza, Irene Chan, Cà ©leigh Chapman, Andrew Cook, Rigo Cortes, Jamal Dauda, Craig Degraff, Brett Fischer, Dan Forden, Matthew Geyer, Sharis Gharibi, Kristy Gibson, Brian Goodman, Darin Harmon, Shaun Himmerick, Rich Holtzman, Joe Kara, Edward Lin, Lisa Margolis, Joel Mark, Craig Mitchell, Genevieve Morris, Vince Quintero, Kehau Rodenhurst, Kieran Roy, Philip Ser, MookieRead MoreA Satirical Expedition in Charles Dickens Great Expectations698 Words   |  3 PagesDickens foreshadowed this revelation through his uses of satire at climax. â€Å"Yes, Pip, I’ve made a gentleman on you!† (319) Works Cited Dickens, Charles, and Charlotte Mitchell. Great expectations. Repr. with updated further reading, revised Dickens Chronology and new appendix ed. London: Penguin, 2003. Print. Ioannou, Maria. [S]imply because I found her irresistible: female erotic power and feminism in Great Expectations. Dickens Quarterly 29.2 (2012): 142+. Literature Resource Center. WebRead MoreThe Impact Of Social Media On Interpersonal Communication1545 Words   |  7 Pagesmuch time one spends on social media, but rather the motivation behind time spent on social media that is a predictor of involvement in online aggression among adolescents (Young, Len-Rios, Young, 2017). A recent study conducted by Rachel Young, Maria Lens-Rios and Henry Young revealed that it’s not how often adolescents are going online, but the reasons or motivation for going online that predict the likelihood of experiencing online aggression either as the victim or the perpetrator. Romantic

Saturday, December 21, 2019

A Brief Note On Public And Private Information - 1539 Words

Public and Private Information Paul Frasca University at Albany, State University of New York Public and Private Information As the world progresses and technology becomes better and wider spread. The amount of information created increases exponentially. Also as our technology increases and gets better, information that the technology collects becomes more accessible. People can pretty much access information from anywhere at any time about anything, most information is a quick google search away. This is a great thing but as everything moves to a more technological world, our personal information become readily accessible and more people have access to it. Today social networking and education have dramatically benefitted from this increase in information and accessibility. But this can also be a very bad thing, there are also people who take advantage of this accessibility to information in a negative way, with public information being as accessible as it is it makes it a lot easier for people to steal others information. For example identity thieves can steal peopleâ€⠄¢s information they find online and gain access to their identity, because a lot of people’s information is online and accessible to everyone. This poses the question, should public information and public records be accessible to the public, and if so what should this information be limited to. This question poses a couple different solutions. Keep information the way it is, makeShow MoreRelatedCloud Computing Overview : Cloud Data Analytics, And Business Mobility Solutions1495 Words   |  6 Pageswebsite, which is a company that specializes in IT (Information Technology) integration, cloud integration, data analytics, and business mobility solutions. Most of the information presented on their website is highly-technical and can be slightly overwhelming for non-technical business professionals. The article being summarized does not indicate an author, therefore, this summary will refer to the â€Å"article† as the contributor of the information. The primary readers of this article are non-technicalRead MoreCase Study : Business Information Systems Essay1200 Words   |  5 PagesBIS 601: Business Information Sys tems Assignments 2: Ethics Laxmi Anvitha Chinthakuntla 25th January 2015 Central Michigan University Q. Define computer ethics? A. Ethics is the collection of moral principles that controls the actions of an individual or a group. And managing the use of computers can be done by computer ethics which is set of moral principles that controls the usage of computers. Here in computer ethics we can find some common issuesRead MoreRegulatory Changes in Direct-To-Consumer Marketing of Pharmaceuticals1399 Words   |  6 Pagespharmaceuticals has grown increasingly in the past decade. The American public views prescription drug advertising for a wide range of medical conditions, including high cholesterol, depression, allergies, and erectile dysfunction. The Federal Food and Drug Administration (FDA) regulates the content of these advertisements. Critics also have taken the position that the advertisements garner unearned trust from the public, are misleading, and promote unnecessary use of prescription drugs for commonRead MoreHgt1 Community Health Nursing Practicum Wgu Western Governors University816 Words    |  4 Pagesand no more than 10 pages, not including the cover sheet, reference page(s), and appendices. Use the headings in the outline below as the headings for your written paper. Task: A. Cover Sheet 1. Include a cover sheet with the following information: †¢ Name of the community/population health issue (Title) †¢ Your name and WGU student ID # †¢ Date of submission †¢ â€Å"HGT Community Health Practicum† †¢ â€Å"Western Governors University† B. Assessment 1. Describe the community where youRead MoreCryptography, The Most Important Part For Secure Any Business By Securing The Communication Range1668 Words   |  7 Pagescalculations, or scientific articulations, to scramble information from its unique organization into one undecipherable. Purpose of cryptography is discussed in the project. How secret codes were used in ancient period is briefly described. Now key is used in cryptography how key convert the data from one format to another is discussed. There are three keys in cryptography public, private and shared keys. A brief discussion about how these keys work. Short notes on block cipher, initialization vector and DESRead MoreRecording analysing and using HR information1181 Words   |  5 PagesAND USING HUMAN RESOURCES INFORMATION. By Izabela Malecka-Rykala Part A 496 The below note will give you a brief information about the way the organisation’s approach to collecting, sorting and using HR data. This was divided into the following: 1) Two reasons why the organization needs to collect HR data: a) â€Å"to be able to retrieve information whenever it is needed. For example each organisation has to keep accurate records or information of their employees in orderRead MoreAnalysis Of Michael J. Ackerman Et Al Privacy, Mhealth, And Social Media919 Words   |  4 Pageslook up a troubling patient on social media in order to get information that did not add up during your patient interview? (Ackerman, 2013). Resulting from HIPAA only covering providers and not patients, medical information given away on social media by an individual has waved their right to privacy, giving all users access to the information posted (Ackerman, 2013). It is important for social media users to understand that the information they post, as well as store in the personal health record keptRead MoreTax Disclosure Framework1227 Words   |  5 Pagesnew ASU would change, add, and cancel previous income tax accounting disclosure standards. The new amendments would include requirements for all entities ( public and private) to disclose certain items and amounts relating to income taxes. The objective and primary focus of the project is to improve the effectiveness of disclosures in the notes to the financial statements by, as stated in the article published in the Journal of Accountancy entitled â€Å"FASB proposes changing income tax disclosure requirements†Read MoreThe National Institute Of Standards And Technology ( Nist ) Defines Cloud Computing1359 Words   |  6 Pagesincludes, but not limited to, storage, system servers, applications, services, and networks. Cloud computing allows these computing resources to be accessed virtually anytime, anywhere. Cloud computing opens up new possibilities in the field of information technology that many of us have or will experience. As the clients or the customers are very excited about the numerous opportunities that come along with the cloud computing technology such as a reduction in the costs of capital, and the opportunityRead MoreOrganizational Need for the Process of Cooperation, Collaboration and Coordinat ion845 Words   |  3 Pagesthe three major processes of Cooperation, Collaboration and Coordination (Three Cs) (Zomorrodan A., 2011). The three Cs independently and in conjunction with each other are instrumental in making the goals of strategic plan happen. Below are some brief accounts as to the role each of them plays in the strategic planning process as well as their integration in the process. The role and importance of collaboration, cooperation, and coordination Cooperation is about partnership amongst stakeholders

Friday, December 13, 2019

Macbeth in 21 Century English Free Essays

string(168) " jewel Given to the common enemy of man, To make them kings, the seed of Banquo kings! Rather than so, come fate into the list, And champion me to th’ utterance\." Original Text | Modern Text | | | Enter  BANQUO | BANQUO  enters. | 510 | BANQUO Thou hast it now: king, Cawdor, Glamis, all, As the weird women promised, and I fear Thou played’st most foully for ’t. Yet it was said It should not stand in thy posterity, But that myself should be the root and father Of many kings. We will write a custom essay sample on Macbeth in 21 Century English or any similar topic only for you Order Now If there come truth from them— As upon thee, Macbeth, their speeches shine— Why, by the verities on thee made good, May they not be my oracles as well, And set me up in hope? But hush, no more. BANQUO Now you have it all: you’re the king, the thane of Cawdor, and the thane of Glamis, just like the weird women promised you. And I suspect you cheated to win these titles. But it was also prophesied that the crown would not go to your descendants, and that my sons and grandsons would be kings instead. If the witches tell the truth—which they did about you—maybe what they said about me will come true too. But shhh! I’ll shut up now. | | Sennet sounded. Enter  MACBETH, as king,  LADY MACBETH, as queen,  LENNOX,  ROSS,  LORDS,LADIES, and attendants | A trumpet plays. MACBETH  enters dressed as king, and  LADY MACBETH  enters dressed as queen, together with  LENNOX,  ROSS,  LORDS,LADIES, and their attendants | | MACBETH Here’s our chief guest. | MACBETH (indicating BANQUO)  Here’s our most important guest. | | LADY MACBETH If he had been forgotten, It had been as a gap in our great feast, And all-thing unbecoming. | LADY MACBETH If we forgot him, our big celebration wouldn’t be complete, and that wouldn’t be any good. | 15 | MACBETH Tonight we hold a solemn supper, sir, And I’ll request your presence. | MACBETH (to  BANQUO)  Tonight we’re having a ceremonial banquet, and I want you to be there. | BANQUO Let your highness Command upon me, to the which my duties Are with a most indissoluble tie Forever knit. | BANQUO Whatever your highness commands me to do, it is always my duty to do it. | Original Text | Modern Text | | 20 | MACBETH Ride you this afternoon? | MACBETH Are you going riding this afternoon? | | BANQUO Ay, my good lord. | BANQUO Yes, my good lord. | 25 | MACBETH We should have else desired your good advice— Which still hath been both grave and prosperous— In this day’s council, but we’ll take tomorrow. Is ’t far you ride? MACBETH We would have liked to have heard your good advice, which has always been serious and helpful, at the council today, but we’ll wait until tomorrow. Are you riding far? | | BANQUO As far, my lord, as will fill up the time ‘Twixt this and supper. Go not my horse the better, I must become a borrower of the night For a dark hour or twain. | BANQUO I’m going far enough that I’ll be riding from now until dinner. Unless my horse goes faster than expected, I will be back an hour or two after sunset. | | MACBETH Fail not our feast. | MACBETH Don’t miss our feast. 30 | BANQUO My lord, I will not. | BANQUO My lord, I won’t miss it. | 35 | MACBETH We hear our bloo dy cousins are bestowed In England and in Ireland, not confessing Their cruel parricide, filling their hearers With strange invention. But of that tomorrow, When therewithal we shall have cause of state Craving us jointly. Hie you to horse. Adieu, Till your return at night. Goes Fleance with you? | MACBETH We hear that the princes, those murderers, have hidden in England and Ireland. They haven’t confessed to cruelly murdering their own father, and they’ve been making up strange lies to tell their hosts. But we can talk more about that tomorrow, when we’ll discuss matters of state that concern us both. Hurry up and get to your horse. Good-bye, until you return tonight. Is Fleance going with you? | | BANQUO Ay, my good lord. Our time does call upon ’s. | BANQUO Yes, my good lord. It’s time we hit the road. | 40 | MACBETH I wish your horses swift and sure of foot, And so I do commend you to their backs. Farewell. | MACBETH I hope your horses are fast and surefooted. And with that, I send you to them. Farewell. | | Exit  BANQUO | BANQUO  exits. | 45 | Let every man be master of his time Till seven at night. To make society The sweeter welcome, we will keep ourself Till suppertime alone. While then, God be with you! | Everybody may do as they please until seven o’clock tonight. In order to make your company even more enjoyable, I’m going to keep to myself until suppertime. Until then, God be with you! | Original Text | Modern Text | | | Exeunt all except  MACBETH  and a  SERVANT | Everyone exits except  MACBETH  and aSERVANT | | Sirrah, a word with you. Attend those men Our pleasure? | (to the  SERVANT)  You there, let me have a word with you. Are those men waiting for me? | SERVANT They are, my lord, without the palace gate. | SERVANT They’re waiting outside the palace gate, my lord. | | MACBETH Bring them before us. | MACBETH Bring them to me. | | Exit  SERVANT | The  SERVANT  exits. | 5055606570 | To be thus is nothing, But to be safely thus. Our fears in Banquo Stick deep, and in his royalty of nature Reigns that which would be feared. ‘ Tis much he dares, And to that dauntless temper of his mind He hath a wisdom that doth guide his valor To act in safety. There is none but he Whose being I do fear, and under him My genius is rebuked, as it is said Mark Antony’s was by Caesar. He chid the sisters When first they put the name of king upon me And bade them speak to him. Then, prophetlike, They hailed him father to a line of kings. Upon my head they placed a fruitless crown And put a barren scepter in my grip, Thence to be wrenched with an unlineal hand, No son of mine succeeding. If ’t be so, For Banquo’s issue have I filed my mind; For them the gracious Duncan have I murdered; Put rancors in the vessel of my peace Only for them; and mine eternal jewel Given to the common enemy of man, To make them kings, the seed of Banquo kings! Rather than so, come fate into the list, And champion me to th’ utterance. Who’s there? | To be the king is nothing if I’m not safe as the king. I’m very afraid of Banquo. There’s something noble about him that makes me fear him. He’s willing to take risks, and his mind never stops working. He has the wisdom to act bravely but also safely. I’m not afraid of anyone but him. Around him, my guardian angel is frightened, just as Mark Antony’s angel supposedly feared Octavius Caesar. Banquo chided the witches when they first called me king, asking them to tell him his own future. Then, like prophets, they named him the father to a line of kings. They gave me a crown and a scepter that I can’t pass on. Someone outside my family will take these things away from me, since no son of mine will take my place as king. If this is true, then I’ve tortured my conscience and murdered the gracious Duncan for Banquo’s sons. I’ve ruined my own peace for their benefit. I’ve handed over my everlasting soul to the devil so that they could be kings. Banquo’s sons, kings! Instead of watching that happen, I will challenge fate to battle and fight to the death. Who’s there! | Enter  SERVANT  and two  MURDERERS | The  SERVANT  comes back in with twoMURDERERS | Original Text | Modern Text | | 75 | Now go to the door and stay there till we call. | Now go to the door and stay there until I call for you. | | Exit  SERVANT | The  SERVANT  exits. | | Was it not yesterday we spoke together? | Wasn’t it just yesterday that we spoke to each other? | | FIRST MURDERER It was, so please your highness. | FIRST MURDERER It was yesterday, your highness. | 8085 | MACBETH Well then, now Have you considered of my speeches? Know That it was he, in the times past, which held you So under fortune, which you thought had been Our innocent self. This I made good to you In our last conference, passed in probation with you, How you were borne in hand, how crossed, the instruments, Who wrought with them, and all things else that might To half a soul and to a notion crazed Say, â€Å"Thus did Banquo. † | MACBETH Well, did you think about what I said? You should know that it was Banquo who made your lives hell for so long, which you always thought was my fault. But I was innocent. I showed you the proof at our last meeting. I explained how you were deceived, how you were thwarted, the things that were used against you, who was working against you, and a lot of other things that would convince even a half-wit or a crazy person to say, â€Å"Banquo did it! † | | FIRST MURDERER You made it known to us. | FIRST MURDERER You explained it all. | 90 | MACBETH I did so, and went further, which is now Our point of second meeting. Do you find Your patience so predominant in your nature That you can let this go? Are you so gospeled To pray for this good man and for his issue, Whose heavy hand hath bowed you to the grave And beggared yours forever? MACBETH I did that and more, which brings me to the point of this second meeting. Are you so patient and forgiving that you’re going to let him off the hook? Are you so pious that you would pray for this man and his children, a man who has pushed you toward an early grave and put your family in poverty forever? | | FIRST MURDERER We are men, my liege. | F IRST MURDERER We are men, my lord. | 95100105110 | MACBETH Ay, in the catalogue ye go for men, As hounds and greyhounds, mongrels, spaniels, curs, Shoughs, water-rugs, and demi-wolves are clept All by the name of dogs. The valued file Distinguishes the swift, the slow, the subtle, The housekeeper, the hunter, every one According to the gift which bounteous nature Hath in him closed, whereby he does receive Particular addition, from the bill That writes them all alike. And so of men. Now, if you have a station in the file, Not i’ th’ worst rank of manhood, say ’t, And I will put that business in your bosoms, Whose execution takes your enemy off, Grapples you to the heart and love of us, Who wear our health but sickly in his life, Which in his death were perfect. | MACBETH Yes, you’re part of the species called men. Just as hounds and greyhounds, mongrels, spaniels, mutts, shaggy lapdogs, swimming dogs, and wolf-dog crossbreeds are all dogs. But if you list the different kinds of dogs according to their qualities, you can distinguish which breeds are fast or slow, which ones are clever, which ones are watchdogs, and which ones hunters. You can classify each dog according to the natural gifts that separate it from all other dogs. It’s the same with men. Now, if you occupy some place in the list of men that isn’t down at the very bottom, tell me. Because if that’s the case, I will tell you a plan that will get rid of your enemy and bring you closer to me. As long as Banquo lives, I am sick. I’ll be healthy when he is dead. | Original Text | Modern Text | | | SECOND MURDERER I am one, my liege, Whom the vile blows and buffets of the world Have so incensed that I am reckless what I do to spite the world. | SECOND MURDERER My lord, I’ve been so kicked around by the world, and I’m so angry, that I don’t even care what I do. | 115 | FIRST MURDERER And I another So weary with disasters, tugged with fortune, That I would set my life on any chance, To mend it or be rid on ’t. FIRST MURDERER I’m the same. I’m so sick of bad luck and trouble that I’d risk my life on any bet, as long as it would either fix my life or end it once and for all. | | MACBETH Both of you Know Banquo was your enemy. | MACBETH You both know Banquo was your enemy. | | BOTH MURDERERS True, my lord. | BOTH MURDERERS It’s true, my lord. | 120125 | MACBETH So is he mine; and in such bloody distance That every minute of his being thrusts Against my near’st of life. And though I could With barefaced power sweep him from my sight And bid my will avouch it, yet I must not, For certain friends that are both his and mine, Whose loves I may not drop, but wail his fall Who I myself struck down. And thence it is, That I to your assistance do make love, Masking the business from the common eye For sundry weighty reasons. | MACBETH He’s my enemy too, and I hate him so much that every minute he’s alive it eats away at my heart. Since I’m king, I could simply use my power to get rid of him. But I can’t do that, because he and I have friends in common whom I need, so I have to be able to moan and cry over his death in public even though I’ll be the one who had him killed. That’s why I need your help right now. I have to hide my real plans from the public eye for many important reasons. | | Original Text | Modern Text | 130 | SECOND MURDERER We shall, my lord, Perform what you command us. | SECOND MURDERER We’ll do what you want us to, my lord. | | FIRST MURDERER Though our lives— | FIRST MURDERER Though our lives— | 135140 | MACBETH Your spirits shine through you. Within this hour at most I will advise you where to plant yourselves, Acquaint you with the perfect spy o’ th’ time, The moment on ’t; for ’t must be done tonight, And something from the palace; always thought That I require a clearness. And with him— To leave no rubs nor botches in the work— Fleance, his son, that keeps him company, Whose absence is no less material to me Than is his father’s, must embrace the fate Of that dark hour. Resolve yourselves apart. I’ll come to you anon. | MACBETH (interrupts him)  I can see the determination in your eyes. Within the next hour I’ll tell you where to go and exactly when to strike. It must be done tonight, away from the palace. Always remember that I must be free from suspicion. For the plan to work perfectly, you must kill both Banquo and his son, Fleance, who keeps him company. Getting rid of Fleance is as important to me as knocking off Banquo. Each of you should make up your own mind about whether you’re going to do this. I’ll come to you soon. | | BOTH MURDERERS We are resolved, my lord. | BOTH MURDERERS We have decided, my lord. We’re in. | 145 | MACBETH I’ll call upon you straight. Abide within. | MACBETH I’ll call for you soon. Stay inside. | | Exeunt  MURDERERS | The  MURDERERS  exit. | It is concluded. Banquo, thy soul’s flight, If it find heaven, must find it out tonight. | The deal is closed. Banquo, if your soul is going to make it to heaven, tonight’s the night. | | Exit | He exits. | ACT 3 SCEN 2 Original Text | Modern Text | | | Enter  LADY MACBETH  and a  SERVANT | LADY MACBETH  and a  SERVANT  enter. | | LADY MACBETH Is Banquo gone from court? | LADY MACBETH Has Banquo left the court? | | SERVANT Ay, madam, but returns again tonight. | SERVANT Yes, madam, but he’ll be back tonight. | | LADY MACBETH Say to the king I would attend his leisure For a few words. LADY MACBETH Go tell the king I want to talk to him for a few minutes. | 5 | SERVANT Madam, I will. | SERVANT No problem, madam. | | Exit  SERVANT | The  SERVANT  exits. | | LADY MACBETH Naught’s had, all’s spent, Where our desire is got without content. ‘Tis safer to be that which we destroy Than by destruction dwell in doubtful joy. | LADY MACBETH If you get what you want and you’re still not happy, you’ve spent everything and gained nothing. It’s better to be the person who gets murdered than to be the killer and be tormented with anxiety. | | Enter  MACBETH | MACBETH  enters. | 10 | How now, my lord! Why do you keep alone, Of sorriest fancies your companions making, Using those thoughts which should indeed have died With them they think on? Things without all remedy Should be without regard. What’s done is done. | What’s going on, my lord? Why are you keeping to yourself, with only your sad thoughts to keep you company? Those thoughts should have died when you killed the men you’re thinking about. If you can’t fix it, you shouldn’t give it a second thought. What’s done is done. | 152025 | MACBETH We have scorched the snake, not killed it. She’ll close and be herself whilst our poor malice Remains in danger of her former tooth. But let the frame of things disjoint, both the worlds suffer, Ere we will eat our meal in fear, and sleep In the affliction of these terrible dreams That shake us nightly. Better be with the dead, Whom we, to gain our peace, have sent to peace, Than on the torture of the mind to lie In restless ecstasy. Duncan is in his grave. After life’s fitful fever he sleeps well. Treason has done his worst; nor steel nor poison, Malice domestic, foreign levy, nothing Can touch him further. | MACBETH We have slashed the snake but not killed it. It will heal and be as good as new, and we’ll be threatened by its fangs once again. But the universe can fall apart, and heaven and earth crumble, before I’ll eat my meals in fear and spend my nights tossing and turning with these nightmares I’ve been having. I’d rather be dead than endure this endless mental torture and harrowing sleep deprivation. We killed those men and sent them to rest in peace so that we could gain our own peace. Duncan lies in his grave, through with life’s troubles, and he’s sleeping well. We have already done the worst we can do to him with our treason. After that, nothing can hurt him further—not weapons, poison, rebellion, invasion, or anything else. Original Text | Modern Text | | 30 | LADY MACBETH Come on, gentle my lord, Sleek o’er your rugged looks. Be bright and jovial Among your guests tonight. | LADY MACBETH Come on, relax, dear. Put on a happy face and look cheerful and agreeable for your guests tonight. | 35 | MACBETH So shall I, love, And so, I pray, be you. Let your remembrance Apply to Banquo; present him eminence, Both with eye and tongue: unsafe the while that we Must lave our honors in these flattering streams, And make our faces vizards to our hearts, Disguising what they are. MACBETH That’s exactly what I’ll do, my love, and I hope you’ll do the same. Give Banquo your special attention. Talk to him and look at him in a way that will make him feel important. We’re in a dangerous situation, where we have to flatter him and hide our true feelings. | | LADY MACBETH You must leave this. | LADY MACBETH You have to stop talking like this. | | MACBETH Oh, full of scorpions is my mind, dear wife! Thou know’st that Banquo, and his Fleance, lives. | MACBETH Argh! I feel like my mind is full of scorpions, my dear wife. You know that Banquo and his son Fleance are still alive. 40 | LADY MACBETH But in them nature’s copy’s not eterne. | LADY MACBETH But they can’t live forever. | 45 | MACBETH There’s comfort yet; they are assailable. Then be thou jocund. Ere the bat hath flown His cloistered flight, ere to black Hecate’s summons The shard-borne beetle with his drowsy hums Hath rung night’s yawning peal, there shall be done A deed of dreadful note. | MACBETH That’s comforting. They can be killed, it’s true. So be cheerful. Before the bat flies through the castle, and before the dung beetle makes his little humming noise to tell us it’s nighttime, a dreadful deed will be done. | LADY MACBETH What’s to be done? | LADY MACBETH What are you going to do? | Original Text | Modern Text | | 5055 | MACBETH Be innocent of the knowledge, dearest chuck, Till thou applaud the deed. Come, seeling night, Scarf up the tender eye of pitiful day And with thy bloody and invisible hand Cancel and tear to pieces that great bond Which keeps me pale. Light thickens, and the crow Makes wing to th’ rooky wood. Good things of day begin to droop and drowse; Whiles night’s black agents to their preys do rouse. Thou marvel’st at my words: but hold thee still. Things bad begun make strong themselves by ill. So, prithee, go with me. | MACBETH It’s better you don’t know about it until after it’s done, when you can applaud it. (to the night)Come, night, and blindfold the kindhearted day. Use your bloody and invisible hand to tear up Banquo’s lease on life, which keeps me in fear. (to himself)  The sky’s getting dark, and the crow is returning home to the woods. The gentle creatures of the day are falling asleep, while night’s predators are waking up to look for their prey. (toLADY MACBETH)  You seem surprised at my words, but don’t question me yet. Bad deeds force you to commit more bad deeds. So please, come with me. | | Exeunt | They exit | Original Text | Modern Text | | | Enter three  MURDERERS | The two  MURDERERS  enter with a thirdMURDERER. | | FIRST MURDERER But who did bid thee join with us? | FIRST MURDERER But who told you to come here and join us? | | THIRD MURDERER Macbeth. | THIRD MURDERER Macbeth. | 5 | SECOND MURDERER He needs not our mistrust, since he delivers Our offices and what we have to do To the direction just. | SECOND MURDERER We can trust this guy. He was given exactly the same orders we were. | 10 | FIRST MURDERER Then stand with us. The west yet glimmers with some streaks of day. Now spurs the lated traveler apace To gain the timely inn, and near approaches The subject of our watch. | FIRST MURDERER Then stay with us. There’s still a bit of daylight in the sky. Now all the late travellers are hurrying to reach their inns. Banquo is almost here. | | THIRD MURDERER Hark, I hear horses. | THIRD MURDERER Listen! I hear horses. | | BANQUO (within)  Give us a light there, ho! | BANQUO (from offstage)  Hey, give us some light here! | SECOND MURDERER Then ’tis he: the rest That are within the note of expectation Already are i’ th’ court. | SECOND MURDERER That must be him. The rest of the king’s guests are already inside. | | FIRST MURDERER His horses go about. | FIRST MURDERER You can hear his horses moving around as the servants take them to the stables. | 15 | THIRD MURDERER Almost a mile; but he does usually— So all men do—from hence to the palace gate Make it their walk. | THIRD MURDERER It’s almost a mile to the palace gate, but Banquo, like everybody else, usually walks from here to the palace. | Enter  BANQUO  and  FLEANCE  with a torch | BANQUO  and  FLEANCE  enter with a torch. | Act 3, Scene 3, Page 2 | Original Text | Modern Text | | SECOND MURDERER A light, a light! | SECOND MURDERER Here comes a light! Here comes a light! | | THIRD MURDERER ‘Tis he. | THIRD MURDERER That’s him. | | FIRST MURDERER Stand to ’t. | FIRST MURDERER Prepare yourselves. | | BANQUO It will be rain tonight. | BANQUO It will rain tonight. | | FIRST MURDERER Let it come down. | FIRST MURDERER Then let the rain come down. | The  MURDERERS  attack  BANQUO | The  MURDERERS  attack  BANQUO. | 20 | BANQUO O treachery! Fly, good Fleance, fly, fly, fly! Thou may ’st revenge —O slave! | BANQUO Oh, this is trea chery! Get out of here, good Fleance, run, run, run! Someday you can get revenge. —Oh, you bastard! | | BANQUO  dies. Exit  FLEANCE | BANQUO  dies. FLEANCE  escapes. | | THIRD MURDERER Who did strike out the light? | THIRD MURDERER Who put out the light? | | FIRSTMURDERER Was ’t not the way? | FIRST MURDERER Wasn’t that the best thing to do? | | THIRD MURDERER There’s but one down. The son is fled. | THIRD MURDERER There’s only one body here. The son ran away. | | SECOND MURDERER We have lost best half of our affair. | SECOND MURDERER We failed in half of our mission. | | FIRST MURDERER Well, let’s away and say how much is done. | FIRST MURDERER Well, let’s get out of here and tell Macbeth what we did accomplish. | | Exeunt | They exit. | Original Text | Modern Text | | | Banquet prepared. Enter  MACBETH,  LADY MACBETH,  ROSS,  LENNOX,  LORDS, and attendants. | The stage is set for a banquet. MACBETH  enters with  LADY MACBETH,  ROSS,  LENNOX,LORDS, and their attendants. | MACBETH You know your own degrees; sit down. At first And last, the hearty welcome. | MACBETH You know your own ranks, so you know where to sit. Sit down. From the highest to the lowest of you, I bid you a hearty welcome. | | The  LORDS  sit | The  LORDS  sit down. | | LORDS Thanks to your majesty. | LORDS Thanks to your majesty. | 5 | MACBETH O urself will mingle with society And play the humble host. Our hostess keeps her state, but in best time We will require her welcome. | MACBETH I will walk around and mingle with all of you, playing the humble host. My wife will stay in her royal chair, but at the appropriate time I will have her welcome you all. | | LADY MACBETH Pronounce it for me, sir, to all our friends, For my heart speaks they are welcome. | LADY MACBETH Say welcome to all of our friends for me, sir, for in my heart they are all welcome. | | Enter  FIRST MURDERER  at the door | The  FIRST MURDERER  appears at the door. | 10 | MACBETH See, they encounter thee with their hearts’ thanks. Both sides are even. Here I’ll sit i’ th’ midst. Be large in mirth. Anon we’ll drink a measure The table round. MACBETH And they respond to you with their hearts as well. The table is full on both sides. I will sit here in the middle. Be free and happy. Soon we will toast around the table. | | (aside to  FIRST MURDERER)  There’s blood upon thy face. | (approaching the door and speaking to theMURDERER)  There’s blood on your face. | | FIRST MURDERER ‘Tis Banquo’s then. | FIRST MURDERER Then it must be Banquo’s. | 15 | MACBETH ‘Tis better thee without than he within. Is he dispatched? | MACBETH I’d rather see his blood splattered on your face than flowing through his veins. Did you finish him off? | How to cite Macbeth in 21 Century English, Essay examples

Thursday, December 5, 2019

Impact Of Material Misstatement On Profitability - A Case Study Of Tes

Question: Describe about the Impact of Material Misstatement on Profitability for A Case Study of Tesco. Answer: Introduction: Background of the company: Tesco Plc is the leading food retailer of Britain and this is the third largest in the world. Since the open its first store in 1929 in London, the company has been started pioneering many new innovations. For instance, Tesco has developed many new store concepts including Tesco Metro. The concept behind this innovation is meeting the needs of local shoppers in the form of city centre stores. A key ingredient to the growth of Tesco is the use of well-targeted own-label brands including the up-market Finest and low-price value labels. In the recent time, Tesco has successfully generated sales more than 700 million along with ensuring profits of more than 35 million (Tesco.com 2016). However, many of the financial researchers criticized the company for the presence of the risk of material accounting misstatement in the financial statement of the company. In the year of 2013-2014, the profit was overstated by around 250m and faced four suspensions of four executives. Problem statement: The preparation of the financial statement in a company is generally done by internal accountants, who are working under the advocacy of the management of the organization. This involves the intrinsic risks of management to be able to influence to the statement of the company, resulting financial irregularities or misstatement in them (Bhattacharjee et al., 2015). In several cases in the recent time, companies faced allegations due to aggressive misstatements found exceeds the overall materiality level which is the results of the misleading financial records. For instance, the profit of Tesco had been artificially inflated by 250m (Tesco.com 2016). In the case, the payments from suppliers were being non-booked and the costs of business were being overestimated for showing reduced profits for tax benefits (Chambers, 2013). The fact has learnt a lot of importance in necessary incorporation of all material facts while recording the financial records by several companies. Rationale of the research topic Unfortunately, several companies have allegedly involved in several kinds of irregular financial practices and represent the untrue picture to their investors. This is a critical concern for them for functioning efficiently in the capital markets. According to Wright (2016), managers of firms often misstated their statements of financials for ensuring short-term profitability. However, a missing comprehensive database of financial misstatements leads reduced returns of investors in the long term period and results investment debacle. Researcher implies that the accounting misstatement is the main cause for damaged reputations of the organization (Lobo Zhao, 2013). Hence, the discussion about the recent practice of accounting misstatements will highlight the associated risks. This may guide managers, financial advisers and internal accountants to develop business understanding, risk assessment and internal control. The chosen discussion will further help to plan a successful audit at the end of the financial record of the organization. Scope of the Review In this discussion, the researcher will explore the causes behind the misstatement of the accounting records along with identifying risks. Under the principle of the Internal Standard of Auditing 315, the research will understand the difference between the amounts, segregation, presentation or disclosure which is required for any item to be in accordance with the applicable framework of the statement of financial. To uncover the all immaterial facts and financial irregularities from the financial report of the firm, specifically in case of Tesco, will be the main purpose of the review of the literature along with addressing its effects on profitability of the business. Literature Review: Concept of Misstatement of materiality in Accounting: The concept of materiality is the principle in accounting which needs to be regarded and disclosed properly while maintaining the financial records properly. According to Lennox Li, (2014) materiality implies particularly the level of detail appropriate for several reports of financial and the significance of errors such as expenses related to the reporting , revenues, equities, liabilities and assets in unsuitable accounts or reporting them for inappropriate period of reporting. In ISA 315, the term misstatement is not clearly defined. However, the financial misstatement identified during the audit indicated in ISA 450 that a difference between the amount, classification, presentation or disclosure of a reporting financial statement item and the amount, classification, presentation or disclosure that is required for the item to be in accordance with the applicable financial reporting framework. It is mentioned by the regulatory bodies of the accounting that the practice of irregularities or misstatements can be the cause of fraud or error. On the contrary, many times misstatement arises while the financial analysts, auditors find differences between the figures which are reporting at the end of the reporting period and what is likely to be reported in order for the financial statements to be fairly viewed (Eilifsen Messier Jr, 2014). The misstatement in accounting can be factual when a clear violation of a requirement of the reporting standards takes place by a reporting entity. Tescos overstated accounting statements of 250m are the perfect example of the unsustainable estimation technique or the practice of inappropriate policies of accounting (Chambers, 2013). The lack of internal control over the management and the clear knowledge about the materiality are the fundamental reasons of the accounting misstatement. IFRS has made an effort for developing a single set of high quality and the globally acceptable standards of the financial reporting. In determining the relevance of the financial information, firms need to disclose all necessary information at the end of the financial period (Hribar et al., 2014). Before disclosing the material facts, a reporting entity needs to clearly address omission and irregularities in reports of accounting and in business case analysis (Li Ma, 2015). For example, the statement of income is beneficial for stockholders, management and the board of directors for assessing the profitability while taking judgmental decisions about investing, managing and evaluating financial and management performance of the company (Blankley et al., 2014). Therefore, the sensitiveness of the material misstatement holds a lot of significance of maintaining the accounting consistency of the financial records of the reporting entities to being considered as the global entity. In short, the concept of materiality is a recognized, structured accounting convention. However, accounting practitioners are often gets co nfusion with the presence of historical costs convention. A lot of disparity takes place of the reporting entity are followed historical perspective because it recorded at the price prevailing when the financial transactions are made and the costs of the assets are valued at the cost of the original. According to Glover et al., (2015) the historical costs are generally calculated and approved objectivity with a bit of uncertainty. On the contrary, the accounting practitioners have taken more subjective consideration while measuring and valued for the purpose of maintaining the authenticity for the accounting purposed. Here all subjective judgmental decisions shall be taken by accountant, auditors, and people from management as well as the board of directors and management (Skaife et al., 2013). Here the common interest is making profitability and thus an appropriate accounting statements needs to be recorded at the end of the reporting period. Risk associated in material misstated by firms: Tesco, the biggest super chain market of Britain has been go down into financial crisis when four executives of the organization found guilty and discovered its artificial inflated account by 250m. The forensic accountants and lawyers had been found that the company cleaned off the value of the account of more than 2bn from their financial books of account. This had been one of the biggest incidents of material misstatement in the recent times. The business misleadingly boosted their profitability by showing 250m in the initial six months of the fiscal year of 2013-14. With the falsification of account, the company had lose the market hold in the local market because most of the shareholders deprived from getting the adequate returns and later anticipated to make half of the estimated profits due to sudden financial crisis. The seriousness of the fact got wider when the profit figure fall further along with the share prices by 11.5 percent to the eleven years low. This piece of reali ty has clearly indicated that the misstated financial statements are directly impacts on the profitability. The firms reputation is simultaneously be halted due to such inappropriate presentation by the reporting entities like Tesco in the year of 2014. Therefore, it is important to assess the risk of material misstatement to avoid such financial irregularities. Without the sufficient knowledge about the audited entity, it is impossible to assess appropriately the risk of the material misstatement (Chan et al., 2012). ISA 315 stated that auditor normally obtained five aspects while auditing the statements of the financial of reporting entities. Firstly, the accounting statements are vouched considering the relevant industry, regulatory and other relevant factors externally which are applicable under the framework of the financial reporting. Secondly, the auditors need to assess the nature of the entity including its operations, the structure of the ownership along with its governance (Brazel et al., 2016). Thirdly, it is important to study the approach and the application of the policies of accounting. Fourthly, the objectives and strategies of the entity are the important factors to assess. This will help to observe the associated risks that may result in risks of material misstatement. Fifthly, the internal approach of measurement of the a ccountant of the company and the financial performance of the entity needs to be considered by the regulatory bodies or auditor of the company at the preparation of the financial report. To be implied an effective risk assessment strategy, it is an important requirement as per IAS 315 that the auditors need to be obtained knowledge about the internal control relevant to the audit. According to Asare Wright, (2016), this is the vital step in the assessment of the material risks because an audit risk needs to be controlled if it is not prevented on the basis of the internal control. On the contrary, the mechanism of the internal control can be considered an effective tool for assessing material misstatement if each of the following items documented by thee auditor properly: The environmental control mechanism The procedure of the risk assessment The financial process of the business, relevant to the reporting aspects and communication The control activities practiced by the entity The monitoring activities Based on these entire framework, the material misstatements will be assessed by an effective internal control processes. However it is a matter of fact that the capability of the particular auditors risk assessment approach is completely a individual professional approach. Impact of material misstatement on profitability: In a small reporting entity, the documentation on internal control is likely to be a simple compare to the large entity. Here the operation related to the purchase and sales needs to be documented for reducing the material misstatement that can be raised due to the lack of control in that place (Chan et al., 2012). Though the profitability of the smaller organization may be limited but the specific risks are definitely associated with this company such as the scope of the management override, the restricted scope of the classification of duty and the lack of control of the authorization. All these factors of material misstatement are directly impacts on the profitability. Conclusion Based on the above literature review this can be concluded that the misstated facts of the statements of the financial can be restricted or prevented by an effective application of the internal control mechanism along with the sound application of the guidelines provided by the IAS 315. Under the IFRS rules, all reporting entities are must focus on the nuisance of the documentation. Here the procedures of risk assessment should be incorporate inquiries of management and other individuals, observations and so on. The discussion of the research topic clearly stated that misstated statements practiced by the organization may be intentionally or unintentionally. Tescos overstated profit figure is the perfect example of the intentional approach of the material misstatement. To restrict all these practice, the reporting entities must follow an effective internal control within their organization. References: Asare, S. K., Wright, A. M. (2016). Inferring remediation and operational risk from material weakness disclosures. Behavioral Research in Accounting. Bhattacharjee, S., Maletta, M. J., Moreno, K. K. (2015). The Role of Account Subjectivity and Risk of Material Misstatement on Auditors' Internal Audit Reliance Judgments. Accounting Horizons, 30(2), 225-238. Blankley, A. I., Hurtt, D. N., MacGregor, J. E. (2014). The relationship between audit report lags and future restatements. Auditing: A Journal of Practice Theory, 33(2), 27-57. Brazel, J. F., Jackson, S. B., Schaeffer, T. J., Stewart, B. W. (2016). The Outcome Effect and Professional Skepticism. The Accounting Review. Chambers, D. (2013). Overstating the Satisfaction of Lawyers. Law Social Inquiry, 39(2), 313-333. Chan, L. H., Chen, K. C., Chen, T. Y., Yu, Y. (2012). The effects of firm-initiated clawback provisions on earnings quality and auditor behavior. Journal of Accounting and Economics, 54(2), 180-196. Eilifsen, A., Messier Jr, W. F. (2014). Materiality guidance of the major public accounting firms. Auditing: A Journal of Practice Theory, 34(2), 3-26. Glover, S. M., Hansen, J. C., Seidel, T. A. (2015). The effect of deadline imposed time pressure on audit quality. Available at SSRN 2561713. Hribar, P., Kravet, T., Wilson, R. (2014). A new measure of accounting quality. Review of Accounting Studies, 19(1), 506-538. Lennox, C., Li, B. (2014). Accounting misstatements following lawsuits against auditors. Journal of Accounting and Economics, 57(1), 58-75. Li, B., Ma, C. (2015). Can Audit Fees Inhibit Accounting Misstatements? Moderating Effects of Auditor Reputation from Chinese Experience. Moderating Effects of Auditor Reputation from Chinese Experience (January 27, 2015). Lobo, G. J., Zhao, Y. (2013). Relation between audit effort and financial report misstatements: Evidence from quarterly and annual restatements. The Accounting Review, 88(4), 1385-1412. Skaife, H. A., Veenman, D., Wangerin, D. (2013). Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading. Journal of Accounting and Economics, 55(1), 91-110. Tesco | Online Groceries, Homeware, Electricals Clothing. (2016). Tesco.com. Retrieved 7 October 2016, from https://www.tesco.com Wright, W. F. (2016). Client business models, process business risks and the risk of material misstatement of revenue. Accounting, Organizations and Society, 48, 43-55.