The Deerslayer Essays - The Deerslayer, Cinema Of The United States

The Deerslayer Judith vs. Hetty Sisters throughout history have been to eachother: friends, playmates, adversaries, confidantes, soul mates and ?significant others?, but the most important bond they share is their sisterly love. This bond stands out and sets it apart from all others. The sisterly love that Judith and Hetty Hutter possessed never seemed to reach its full potential. This may be due to the fact that they were sisters who were different in every way possible. This sisterly conflict creates great diversity and themes for the book ?The DeerSlayer? by James Fenimore Cooper. Due to the fact that their mother died when they were young, Judith being the older one, naturally took the leadership and mothering responsibilities over the two. They had been raised by their father Tom Hetter on Lake Glimmerglass, New York. Each sister, in her own aspect was a leader and a follower. Though Hetty in her own aspect took on the missionary duties of converting the Mingos. Physically and personality wise the two were as opposite as north and south. Judith was tall, dark, and beautiful, always attracting the military men nearby. Hetty on the contrary was short, pale, and rather plain looking. Despite the judgements on their appearances, their personalities proved to be very contrasting and conflicting. Preferences of lifestyle created much conflict and unspoken bitterness between the two girls. Hetty preferred to life a simple and moral life, while sharing her Christian faith with the Mingos, in hopes to convert them. Judith on the other hand wanted to go to bigger and better places, to new settlements being formed, vying away from simpleness and heading into booming towns. She wanted to leave the simple life and good morality that she had been raised on. Judith had a lust for life while Hetty humbly took it step by step. Personality and character-wise Hetty and Judith were exact opposites. Judith bore not only good looks but also intelligence to compliment her physical beauty. Hetty was once described as having ?less intellect than ordinary falls to the share of human beings.? It was known amongst the lake that Hetty infact was slow and retarded, with a simple yet humble mind. Judith did recognize this weakness and took advantage of it. She had grown up thinking herself not as an equal to Hetty, but as a better person. This is evident through out the story. At one point Judith and the Deerslayer are searching for the wealth hidden in the treasure chest. They search high and low throughout the barge, including through Judith's luxurious possessions when the happen upon Hetty's simple ones. Judith states in a tone of betterment, ?'These are only the clothes of poor Hetty, dear simple girl!' she said; ?nothing we seek would be likely to be there.'? Judith has become a self-seeking, self-righteous woman, only seeking out things in life that benefited her. The favoritism of Judith over Hetty by their father is constantly seen in the story. Hetty had belongings said to be ?plain and simple, and of not much value,? while Judith possessed ?items of great worth and pride, belonging only to a woman of such exquisite beauty.? Ironically it was Hetty who adored and loved the father who favored her sister over her. At Tom's death, he confessed that he was not their real father. With this news Hetty responded with much grief, for she loved this man who had so lovingly protected them and raised them all these years. Judith responded to the news with a pleasing attitude, for her and Tom never shared the love that him and Hetty did, in fact ?there had never been sufficient intimacy between Tom and his daughter (Judith),? which possibly gave her a reason and a defense for her emotions. Hetty did not contain her own identity apart from her sister. Constantly Hetty was masked in the shadows of her older and more beautiful counterpart. One may think that Hetty subliminally recognized her status, and instead of fighting it, she just dealt with it. Hetty once described herself to others as ?Judith Hutter's sister, and Thomas Hutter's younger daughter.? Instead of relating herself to her father, the name bearer, protector and honor of the family, she related herself to

Aphasia; an impairment of language function Essay Example

Aphasia; an impairment of language function Essay Example Aphasia; an impairment of language function Essay Aphasia; an impairment of language function Essay The ability to comprehend words processed non-auditory, suggests that the entrap semantic representation of words is intact, but the auditory lexicon input is detached from previous semantic knowledge. This results in a patients ability to process speech sounds, and reproduce them both orally and to dictation but have no comprehension of the words meaning. Laptop and Funnel (1981 ) argued this selective impairment to be of great theoretical significance because it indicates that there must be separate processes for written language and phonological encoding, otherwise written comprehension would be just as impaired as auditory comprehension, in all asses of aphasia. This essay will explore a case study of abstract word meaning deafness, firstly by describing how the case study was conducted and what pattern of results was found. The text will then evaluate whether the findings reliably imply a separate proves for phonological input and written abstract word processing through orthographic analysis, therefore providing evidence for Patterson Shells (1987) argument for auditory and visual processes in their lexical processing model. Finally this discussion will weigh the strength of the experiments findings and claimed implications, against issues of method, alternative implications and additional research to form a developed conclusion on how far abstract word meaning deafness can reliably illuminate functions of healthy language. Franklin S, Howard D, Patterson K (1994) ran extensive tests over a two year period on a patient that exhibited damaged auditory comprehension of abstract but not concrete words to test how the patients performance could reflect Patterson Shells 1987 processing model of lexical organization, by identifying a specific phonological semantic processing fault. The patient (DRY) suffered a stroke aged 54 causing a left middle coverall infract, Drys hearing and IQ was undamaged and was found to be normal. The patient underwent TV0 years speech therapy three times a week before the experimenters began a through 2 yearlong examination of Drys impairment. Franklin et el ran multiple tests aiming to establish the patients impairment at an auditory- semantic level. Key experiments tested auditory lexical decisions by getting ORB to match words with pictures. Analysis Of ORBs errors indicated whether e was making phonological errors (such as selecting a picture of an iron for the word lion,) or semantic errors (such as selecting a picture of a cat for the word lion. Further tests were conducted to test auditory, written, and speed( sound interpretation abilities of semantic proves through word repetition AR written dictation. The experimenters established DRY had an impaired auditory understanding of abstract words (such as love) but not concrete words, (e. G. Chair) with a full comprehension of all types of written words. The as shown in Drys ability to match abstract words with pictures, suggesting access to semantic lexical information was intact through the visual proves. However DRY made semantic errors when the same words were presented through auditory information. The lower the instability and more abstractness of the word resulted in more semantic errors. Furthermore the lack of phonological errors in correct auditory lexical decisions implies the impairment of comprehension is semantic rather that phonological. Word frequency and familiarity had no significant effect on correct phonological 01 mantic decisions. This pattern of impairment of auditory semantic comprehension and preserved phonological abilitys and written word comprehension matches the symptoms of pure word meaning deafness specified in the introduction. However the patient Was unable to write or repeat non-words indicating an impairment of the process of speech sound! Which would not be expected in a perfect case of abstract word meaning deafness as full phonological encoding should be completely intact with only) semantic comprehension impaired. That said the majority of these findings purport an abstract word meaning deafness diagnosis providing evidence FCC a word meaning deficit. This condition establishes an argument for separate; auditory and written systems within models of language, thus supporting Patterson Shells 1987 processing model of lexical information. This model defines the process of auditory comprehension of words in a three part system. There is an initial auditory analysis of speech sounds, which the provides access to correct word forms in auditory input, allowing aces to word meaning within the cognitive system. The model identifies an process for written word comprehension begging in orthographic rather that auditory analysis. Franklin et al argues Drys pattern of impairment could BC explained in terms of damage to the second stage of auditory input, consequently denying access to word meaning through the auditory process ± but allowing access to the same words meaning through the preserved written word process. Conversely Drabs inability to reproduce non words could indicate an issue with the early phonological encoding that the experiments tests were too insensitive to find. This would suggest a potential overlap between phonological and semantic encoding, disproving Patterson et alls model. The experimenters counterbalance this argument bi suggesting that this impairment is a separate deficit resulting from the stroke which could be reasonably expected as stoke induced aphasia patients often suffer multiple language deficits. Caber, Tare A. -Z. K. Parsons, Fay Augusta Vides 2011) However although this suggestion could be consider viable HTH F-rankling et al accepts no empirical evidence can be offered to prove the explanation of the patients inability to process speech sound within the context of Patterson model, and consequently the theory requires further case studies of word meaning deafness to provide a reasonable argument fool word meaning deafness. Supporting evidence can be found in Hall and Riddances (1997) case study of an aphasia patient (K) with impaired auditor) comprehension with intact written comprehension mimics Drys pattern of symptoms and supports Franklins findings. Unlike DRY the patient was able to repeat and correctly write both real and non-words regardless of impression, demonstrating an isolated impairment of auditory semantic aces. These findings strengthen Freidmans argument for DRY having a separate language deficit which would account for his inability to reproduce non words. However due to the rare nature of word deafness research into this field is not large enough to be conclusive as external variables could be skewing the results. One potential issue in methodology is the assumption 0 full patient motivation when recording the results. DRY underwent extensive amounts Of language tests which would be hugely demanding on a covering aphasia patient. Most of the failed comprehension tests were responded to by dont know, stating he cant hear the word. But the experimenter acknowledges it is unlikely his comprehension is all or nothing. This contradiction between the experimenters expectation and the patients direct reports indicate that DRY s results may not completely reflect his abilitys as he could have lacked the motivation to try and access more difficult processing information. Nevertheless the study was incredibly thorough, a very detailed analysis of Drabs abilitys in over fifteen different sets in over two years is likely to accommodate for most i ssues of low motivation, as the pattern of abilitys was established across a great wealth ii texts. Furthermore this experiment was one of the first language studies not to only focus on the correct or incorrect answer but test how difficult DRY found responding by tests of word fluency in comparison with a healthy control group, thus proving a far more accurate representation of the patients impairment than previous research. As the study was began two years after the stroke occurred it would have been of interest to complete a allow up study 5-10 years later to review what impairments have been recovered.

Critical Appraisal of Contemporary Issue Essay Example | Topics and Well Written Essays - 2500 words

Critical Appraisal of Contemporary Issue - Essay Example lst public understanding on health issues cannot solely be attributed to media reporting, it is widely recognized that media has a high impact on people’s beliefs on health related behaviors. Therefore, timely and accurate translation of scientific information is important to avoid publishing information that will to some extent be misleading compared to actual findings of the research study (Kovacs 2011, 34). It is media’s responsibility to observe ethics and professional behavior in analyzing contemporary issues on health. Mass media is an integration of different mass communication channels that will transmit information both electronically and mechanically to the intended user. It will play a central role in linking health workers to the members of public both locally and internationally. Health authorities will educate and entrust the media with essential information that is transformed into readily accessible formats and transferred through a variety of media channels. Mass media is important because it is effective in widening the audience that will be communicated with recent health information (King and Watson 2005, 25). Likewise, communication of scientific information through media will be in simple formats thus easily interpreted. It will seem less official or dictatorial and chances of getting positive feedback from the society are much higher compared to other methods. Media will also be important in relaying preventive measures of a health issue that has or is about to affect the people t hereby cutting the costs of reactive measures (Guthrie J 2003, 50). An example is when health authorities communicate through media the importance of vaccination or warn the public of a looming epidemic disease. However, despite continuous participation of health authorities in mass media reporting, information may not be authentic from every angle if it is intended to influence the mind set of people on a particular phenomenon (Howit 1982, 56). This conflict of

History of the Israel-Palestinian conflict Essay

History of the Israel-Palestinian conflict - Essay Example The conflict stems from a competition of land in Palestine. The beginning of the WWI in 1914 brought about the Ottoman Empire entering either side of the conflicting central powers. Therefore, both the Zionists and Jewish Nationals were encouraged to purchase land in the region. The conflict made the two countries more suspicious of each other since the British wanted to control the region under disagreement. The Arabs in 1915 vow to support British in the War after letters were exchanged between Sharif of Mecca and Medina with the British administration. This fueled the tension between Israel and Palestine. However, the Sykes_picot Agreement in 1916 further enhances the feud when three states agree to share the piece of land in question among themselves. Additionally, Sharif Husein self proclaims himself as the King of the Arab countries and the British recognises him as so. This affected Israel in a huge manner because they d not have a leader.1917 was a major twist in the conflict . This is because the British wanted to have the U.S. as their allies. This made them rally behind the American Jews which was a major blow to their relationship with the Palestinians. This was not only confusing to both sides, but also further fueled the conflict. Conflicting promises were made to the two populations. The Balfour Declaraion, as well as, Hussein-McMahon Correspondence was made. This affects the stand of the two countries because each believes to have been promised different aspects of their existence.

Effects Of The Internet On Travel Agencies Tourism Essay

Effects Of The Internet On Travel Agencies Tourism Essay The internet has provided opportunities for travelers to book their travel directly online thereby circumventing the traditional travel channels i.e. travel agencies. Nowadays even airlines have started encouraging travelers to book tickets directly on their websites thus avoiding having to pay 10% commission to the travel agents. Thus it has made it an urgent need for traditional travel agents to find new methods and strategies to stay in business (Yamanouchi, 2004). While serving as an intermediary channel between travelers and travel service providers, what the internet has done is to eliminate the relevance of the traditional intermediary (travel agents) or at the very least make that traditional role very different in todays practice (Taylor, 2003). Today, would-be travelers can arrange for their own travel by booking straight from the providers themselves via the internet (Law, Leung Wong, 2004). Online travel websites more or less eliminates the need for traditional middlemen, who as Law, Leung Wong (2004) notes; are debatably on the verge of extinction. Internet mediation may ultimately lead to disintermediation of travel agencies since the travel service and product providers can sell their services and products directly to the travel clientele. Yet, the internet and its travel websites does not portend only doom for the travel agents. Travel agents still have the advantage of providing personalized services especially in offering advice to travelers with a personal touch. This ability to make services personal will guarantee that the role of travel agents remains secure. (Law, Leung, Wong, 2004). The internet has become a distribution channel in the travel industry such that the role of traditional intermediaries like travel agents has also changed. Yet rather than be patients of the internet, travel agents have seized the opportunity to employ the internet in their daily operations. Travel agents are using the internet to market themselves and to advertise their services. They are also offering some of their services online (Vrana, Zafiropoulos, 2004). The travel agents themselves have found it easy to make arrangements and bookings over the internet for their clients thus reducing their operational costs. The internet adoption among travel agents has made their services more efficient and timely and gaining a reliable means of communication with their contacts and clients (Vrana, Zafiropoulos, 2004). Literature Review How Travel Agencies Take Advantages of the Internet and Avoid Its Negative Effects on Their Business Travel agents are nowadays using the strategy of If you cant beat them, join them. They have started using the internet to their own advantage by using the internet to market their own services online and by contacting travelers via their own websites. They also provide services that travel sites cannot provide like personalized services and complex travel arrangements and iteneries (Vrana, Zafiropoulos, 2004). Travel agencies also nowadays focus more on building lasting relationships rather than trying to maximize their profits. They do this by providing quality personalized services. This is a strategy adopted by most travel agencies in Japan (Zhang, 2004). By so doing, travel agencies are today exploiting the internet opportunities such as virtue communities, to build what travel websites cannot, personalized relationships with clients (Maurer, 2002). This way, they can exploit the benefits that come with the internet, and avoid losing their role in mediating travel, by making their services uniquely personalized. Travel agents form networks, create newly branded travel services, exploit the internet to market themselves, get specialist packages and products unveiled by online agencies and seek to provide consumers with competitive deals if they have to survive (Downes, Legg, 2006). Why People Book Over the Internet Customers mainly book over the internet since it is convenient, cost saving, and resourceful. It is more accessible and less expensive. Travelers also can compare the various rates offered by different service providers and thus make a much more informed choice. Online service providers offer more competitive rates and better discounts due to the low operational costs. Customers can also access extensive amount of information on the internet. It is also very useful for working professionals who do not have time to go and meet travel agents to make their travel plans when they can just do their booking when they are at work or at home (Heung, 2003). Customers also have the opportunities of learning more about the places they are visiting from the internet and thus able to book hotels online. The bottom line that one is able to make all arrangements needed before traveling without involving any intermediary as long as he or she has access to internet. The advent of internet has also been coupled with people acquiring personal computers and internet providers thus bringing the technology closer to the people (Lewis, Ira, Semeijn, Janjaap, Talalayevsky, Alexander, 1998). Why People Book with Travel Agents The main reasons why customers book via travel agents are the security concerns (credit card scams), interpersonal communication i.e. face to face transactions, human contact in transactions, and ability to make custom made travel packages as opposed to by travel websites (Vrana, Zafiropoulos, 2004). Travel agents are able to make all arrangements for their clients unlike in travel websites for example hotel bookings, sightseeing bookings, airport drop and pickup, and flight tickets, something they might not be able to or might lack the time to do (Buhalis, Licata, 2002). Most clients who go to travel agents are also those who want to build relationships with their travel facilitators and those who need the guarantee of human element in transactions (Cheyne, Downes, Legg, 2006). There are some circumstances where by customers are left with no choices other than using the agents. This happens mostly in situations whereby one has to pass through different destinations. It is very hard to do several online bookings when one is traveling as it means dealing with many different entities. When one has to pass through different destinations, it is easier to use the international agents who have offices in different places around the world. By doing this one is able to deal with one company because he just have to state his or her demands to the agent and all his needs will be taken care of. (The Travel Insider, 2010). Repeat Clients in Online Booking Customers will go to the same website and online portals or directly to particular service providers using the internet if such providers have created brand name of products, built global marketing, have lower cost due to discounts, facilitates labor saving means and if they have standardized processes, products and service delivery (Vrana, Zafiropoulos, 2004). Improved service delivery and competitive website features are the main ongoing preferences for online service providers in Hong Kong (Chu, 2001). Another reason why customers repeatedly use one online service provider is that they were initially satisfied with the service that was provided and do not want to research another serviced provider (Cheyne, Downes, Legg, 2006). Repeat Clients for a Travel Agent Customers mainly repeatedly book via travel agents due to the relationship that they have built with that travel agent (Vrana, Zafiropoulos, 2004). Therefore travel agents in Japan are using this strategy of building lasting relationships with customers to improve business rather than just focusing on maximizing profits by trying to attract more customers (Zhang, 2003). If a customer is satisfied with a travel plan that a particular travel agent has made for them they prefer using the same travel agent to make all their future travel plans. Therefore providing good quality service also generates repeat clientele for travel agents (Wyne et al., 2001). Demographics Characteristics that Predetermine Online Booking and that of Travel Agency Booking The choice of internet and travel agent booking is influenced by sex, age, education, income, and occupational characteristics of customers (Furr, Bon, 1998). Studies indicate that internet bookings are mainly made by females aged between 21 and 30, educated and earning high incomes and working in education related professions who prefer commercial lodgings during travel and who predominantly prefer to travel by air (Heung, 2003). On the other hand the demographics of non- internet travel agent users is mainly married men traveling with families on a long vacation from medium earning brackets aged between 36 to 45 years. This is mainly because when traveling with families travel agents can provide much more extensive information on the types of hotels and which types of hotels offer certain types of services and also they provide information on the different types of sightseeing options and which one would suit the familys requirements best (Heung, 2003). Effects of Airlines on Internet Bookings The industry of travel agency involves communication and processing information of its clients. Initially, the agencies had access to details of flights so the customers had no alternative. The fact the airlines are able to do their advertising online and directly to the customers and the customers are able to apply for their travel tickets online has affected the travel agencies a lot. It is also of paramount importance to note that airlines have realized this trend and have thus reduced fares, as they no longer pay the commissions they used to pay the agents (Bennett, Marion, Lai, Chi-Wen, Kevin, 2005). The customers needs have also changed significantly in their demands due to the development in IT since one is able to learn all the exotic places there are to visit at the touch of a button. It is more convenient for a customer to do his or her research at the convenience of his or her sitting other than going to an agent. It is worthy noting that it is cheaper to book online since one will be dealing with the airline directly without involving an intermediary. The airlines are also happy to serve their customers directly for they will be able to understand their needs more. The advent of the internet technology gave the airlines an opportunity to be close to their clients and they realized that the need for an intermediary is not that important. (Frias, Rodrà ­gueza, Castanedaa, 2008). It is important to note that a minute means a lot in the amount one may pay for an air ticket since the fares change from time to time. When one is passing through many points, it is less demanding to use the agent for they will be able to fix his or her time according to the lowest fares possible. By doing this you end up saving money and time since you will be having someone who will be taking care of your travel plans. When one is doing booking, it is important to do research so as not end up paying more than what he would have paid through an agent (Farooqui, 2010). Refernces Bennett, Marion; Lai, Chi-Wen Kevin (November 2005)The impact of the internet on travel agencies in Taiwan http://www.ingentaconnect.com/content/pal/thr/2005/00000006/00000001/art00002 Buhalis, D., Licata, C. (2002). The future of eTourism intermediaries. Tourism Cheyne, J., Downes, M., Legg, S. (2006). Travel Agent vs Internet: What influences travel consumer choices? Journal of Vacation Marketing. 12(1), 41 Chu, R. (2001). What online Hong Kong travelers look for on airline/travel websites? International Journal of Hospitality Management. 20(1), 95-100. Farooqui, S. (2010, April 20). Travel Agent and Internet Marketing Impact, Benefits, and Planning. Retrieved June 9, 2010, from http://ezinearticles.com/?Travel- ­Agent- ­and- ­Internet- ­Marketing- ­- ­- ­Impact,- ­Benefits,- ­and- ­Planningid=4141656. Fields, J. (2007). Great weather, deserted beach, wonderful holiday. The Sunday Herald. March 25. Frà ­as D. M, Rodrà ­gueza M. A., Castaà ±edaa J. A,(Feb 2008) Internet vs. travel agencies on pre-visit destination image formation: An information processing view , Retrieved June 09,2010, from http://www.sciencedirect.com/science?_ob=ArticleURL_udi=B6V9R-4NKJ174-1_user=10_coverDate=02%2F29%2F2008_rdoc=1_fmt=high_orig=search_sort=d_docanchor=view=c_searchStrId=1364306231_rerunOrigin=google_acct=C000050221_version=1_urlVersion=0_userid=10md5=192643fd560ef019b68e8e8f888325e2 Heung, V. (2003). Internet usage by international travellers: reasons and barriers. International Journal of Contemporary Hospitality Management. 15(7), 370-378 Law, R., Leung K., Wong, J. (2004).The Impact of the Internet on Travel agencies. International Journal of Contemporary Hospitality management. 16(2), 100 107. Lewis, Ira, Semeijn, Janjaap, Talalayevsky, Alexander(June 22 1998) The impact of information technology on travel agents. Retrieved June 09, 2010 from http://www.allbusiness.com/technology/695794-1.html Machon, N. (2008). High-street travel agents are losing out to their online rivals (Survey). New Media Age. Available at http://www.nma.co.uk/opinion/analyst-speak-high-street-travel-agents-are-losing-out-to-their-online-rivals/39912.article Management. 23(3), 207-220. Maurer, E. (2002). Internet for the Retail Travel Industry. London: Delmar Cengage learning. Monaghan, K. (2006). The Travel Agents Complete Desk Reference. New York: The Intrepid Traveler. Murray, M. (1999). Tripped-up travel agents. National Journal. 31(49), 34-79. The Travel Insider (15 May 2010) Airfare Wars Internet vs. Travel Agencies Retrieved June 09,2010, from http://thetravelinsider.info/2002/0614.htm Vogel, H. (2001). Travel industry economics: a guide for financial analysis. Cambridge: University of Cambridge Press. Vrana, V., Zafiropoulos, C. (2004). Tourism agents attitudes on internet adoption: an analysis from Greece. International Journal of Contemporary Hospitality Management. 18 (7), 601-608 Wyne, C. Et al. (2001). The impact of the Internet on the Distribution Value Chain: The Case of the South African Tourism Industry. International Marketing Review. Vol. 18 (4). pp. 420 431. Zhang, Z. (2004). Organizing customers: Japanese travel agencies marketing on the Internet. European Journal of Marketing. 38(9/10), 1294-1303

Newspapers

Newspaper Newspapers have become an important accessory of the breakfast table. Today the important of the newspapers has increased three fold. Even with the advent of computer and modern technology, the important of newspapers has not in the least diminished. Newspapers not only give us some sort of work, punctuating every sip of the tea that we take, but also some sort of diversion from eating. In fact, there are some people who would forego there breakfast rather than miss reading the newspaper.Newspapers give us information about the world around us. Newspapers really help a man to explore around the world. The newspaper has a very important role to play in national and international politics too. Sometime a newspaper can sway the thoughts and opinions, which is the opinion of the newspaper that that they read. People in today’s world do not have time, so do not go very deep about the life for them, so they are dependent upon the newspapers.Newspaper also develop a cosmopo litan outlook because by reading newspaper we can no longer think of our own town or our country, rather we think of the world as a whole. The problems of the world are the problems of human being on the whole. As a result people develop a better outlook. Newspapers provide some material for every type of interest. They give us stories, essays, crossword puzzles, the sports and the expert’s comments on certain affairs of national and international importance. Some pages are meant for women and children.It is not possible to get a so much of intellectual enjoyment by reading any other thing except newspaper. Newspapers also give us information about various things through advertisement. They can help the advertisers about the new goods. Some one said News stands for North, east, west and south which is accumulated in a single paper so called newspaper. This contents the vast amount of knowledge of all sides of the world. Newspaper has become the source of getting all the fresh news. We have been observing that the world s growing rapidly taking the technology besides it.Now with the enhancement of the modern technology, internet has become the major source of getting daily news but also the existence of the newspaper is there in this world. It is obvious the daily newspaper has already put an effect to us as our habit to read a newspaper daily with a sip of tea. At last, Newspapers provide wholesome information about intellectual, trade and employment opportunities. It is through newspaper, many a time lost things are found. Newspapers make democracy workable and put an effective check upon the people and power. Newspapers help develop various faculties.

Statement of Ethics Issue

Oct 20 2012 Oct 20 2012 ACCT 3121 Instructor: Ms. Julie Chenier ACCT 3121 Instructor: Ms. Julie Chenier | Written Assignment| | Student: Yichen Chen| | Written Assignment| | Student: Yichen Chen| To: Manufacturing Manager From: Becky Knauer Date: Oct 20 2012 Subject: Action of Ethnic Issue for Mueller Imports Dear Officer, My name is Becky Knauer, the new controller in Mueller Imports. Being selected as an experienced automotive professional to join such a huge management team, I aim at using my objective view and competency in addition to all available sources to best assist the organization.Recently, while managing the financial statement, I realized there are several transactions that are susceptible for ethical issue. A $5000 monthly invoice billed from the jeweler was personally approved as â€Å"selling expense† by the company’s owner Frank Mueller. My investigation exposes that the red flag involves significant fraud: 1. The periodic watch offering to regional sa les managers and other sales exclusives indicates the bribery. By receiving expensive rewards from Mr.Mueller, sales exclusives give biased car distribution to dealers. 2. The invoice billed by a local jeweler reveals the probability of collusion. Because the watch seller does not bill the transaction as a regular sale but explained it as a â€Å"miscellaneous service†, the jeweler has the high incentive to set the underground agreement with Frank Mueller. I suspect the indirect service charge conceals this fact. 3. The false financial statements presented by Mr.Mueller reveal the misrepresentation. Mueller’s action violates the policy of segregation of duties by overriding his right to authorize the controllable cost. His statement of this expenditure â€Å"selling expense† overstates the expense and understates the net income as well. He indirectly gains comparative advantages from the transaction called into question. Frankly, in the supply shortage market, t he substantial sale and high profit goal are pushing the upper level management into a dilemma.It seems that the fraud is initiated by the owner Frank Mueller, regional sales managers, and other involved exclusives, trying to gain personal interests by committing the fraud. Even though the outstanding sales can bring in large profits for Mueller Imports in the short term, the significant performance will be reevaluated and disclosed to the public. Consequently, all individuals within the organization and third parties committing to fraud will receive their deserved penalties.In addition, if Mueller Imports announces bankruptcy, employees who are innocent from the fraudulent activities will also suffer unemployment. According to Tom York (Segregation of Duties, 22), engaging in corrupt practices creates a very unfavorable business environment by encouraging unfair advantage and anti-competitive practices. As a controller within the company, I have the right to establish the monitorin g plans for internal controls to ensure that funds are expended and recorded appropriately on the financial report (Controller Job Description, 10).Referring to the IMA’s Statement of Ethical Professional Practice, the issue should be discussed with the higher level of supervisor or management who is not involved in the issue. Since the fraud is committed by the the top level of the organization, it is inappropriate to submit the issue to any level within the organization. However, it is impractical to hands-off because the activity of committing to the fraud which violate the code of ethnic. If I do nothing, I will be drawn into the concealment of fact as well.As far as I am concerned, it is not wise to fight the unethical issue with the upper level management, nor do I want to build a hostile relationship with the people of Mueller Imports. The most viable actions are: 1. Gather enough potential fraudulent statements, 2. Take an investigation of sale managers’ life a ctivities 3. Carefully evaluate the control system. After gathering substantial evidence, I would like to initiate a confidential discussion with you as well as the IMA ethnic advisors.In accordance with code of ethics (IMA Statement of Ethical professional Practice, Page 1), I will provide objective information and concerns to the appropriate business associates in the confidential manner. Following the guidance of the code of ethics, I want to utilize my professional skills supported by the appropriate authority to address the issue. Your responses and concerns will be very important to deal with the issue. I hope it can be solved in a professional manner resulting the in the car market returning to a fair and healthy state in the long run.I am looking forward to hearing from you. Sincerely, Becky Knauer Work Cited: Controller / Business Manager Job Description The Association for Accountant and Financial Professionals in Business, IMA Statement of Ethical Professional Practice, York, Tom, Segregation of Duties, UNC Charlotte,